Indigo Community Development District
July 22, 2026

AGENDA PACKAGE

Agenda

Indigo
Community Development District

Meeting Agenda
Wednesday	Fairfield by Marriott Daytona Beach
July 22, 2026	1820 Checkered Flag Blvd.
1:00 PM	Daytona Beach, Florida

Audit Committee Meeting
Roll Call
Public Comment Period
Approval of Minutes of May 20, 2026 Audit Committee Meeting
Review of Proposals and Tally of Audit Committee Members Rankings
Grau & Associates
Berger, Toombs, Elam, Gaines & Frank
McIntosh CPA
Adjournment

Board of Supervisors Meeting
Roll Call
Public Comment Period (Limited to 3 minutes per person)
Approval of Minutes
May 20, 2026 Board of Supervisors Meeting
Public Hearing
Fiscal Year 2027 Budget and Assessments
Consideration of Resolution 2026-04 Adopting the Fiscal Year 2027 Budget and Appropriating Funds
Consideration of Resolution 2026-05 Imposing Special Assessments and Certifying an Assessment Roll
Rules of Procedure
Consideration of Resolution 2026-06 Adopting Revised Rules of Procedure
Presentation of Fiscal Year 2025 Audit Report
District Goals and Objectives
Adoption of Fiscal Year 2027 Goals and Objectives
Presentation of Fiscal Year 2026 Goals and Objectives and Authorization to Chairman to Execute Final Form
Acceptance of Ranking of the Audit Committee and Authorizing Staff to Send a Notice of Intent to Award Number 1 Ranked Firm

Indigo CDD	2

Staff Reports
District Counsel
District Engineer
Engineering Report
District Manager
Approval of Fiscal Year 2027 Meeting Schedule
Reminder of Form 1 Filing Requirement Deadline
Field Operations Manager
Ratification of First Amendment to Floating Wetland Maintenance Agreement with Beemats LLC
Financial Statements
Approval of Check Register
May – July
Other Business
Supervisors’ Requests and Public Comment (Limited to 3 minutes per person)
Next Scheduled Meeting - Wednesday, September 23, 2026 at 1:00 p.m. at the Fairfield by Marriott Daytona Beach
Adjournment

Audit Committee Meeting

Minutes

MINUTES OF MEETING INDIGO
COMMUNITY DEVELOPMENT DISTRICT

The Indigo Community Development District audit committee met Wednesday, May 20, 2026 at 1:43 p.m. in the Fairfield by Marriott Daytona Beach, 1820 Checkered Flag Boulevard, Daytona Beach, Florida.

Present were:

Mark McCommon Kevin Kilian
Ken Workowski Ron Brown
Ron Byrne Jeremy LeBrun
Katie Buchanan by telephone Kurt von der Osten
Jamie Rountree

FIRST ORDER OF BUSINESS	Roll Call
Mr. LeBrun called the audit committee meeting to order and called the roll.

SECOND ORDER OF BUSINESS	Public Comments
There being no comments, the next item followed.

THIRD ORDER OF BUSINESS	Audit Services
Approval of Request for Proposals and Selection Criteria
Approval of Notice of Request for Proposals for Audit Services
Mr. LeBrun stated the audit criteria complies with the statute and is used in all of our districts. When you approve that it will also approve the notice.

On MOTION by Mr. Workowski seconded by Mr. Byrne with all in favor the request for proposals and the selection criteria including price along with the notice of request for proposals were approved.

May 20, 2026	Indigo Community Development District

Public Announcement of Opportunity to Provide Audit Services
Mr. LeBrun stated I will publicly announce that we are going to look for proposals for the Indigo CDD audit.

FOURTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Killian seconded by Mr. Workowski with all in favor the audit committee meeting adjourned at 1:46 p.m.

Section A

Indigo CDD Auditor Selection	
	Ability of Personnel (20 pts)	Proposer's Experience (20 pts)	Understanding of Scope of Work (20 pts)	Ability to Furnish the Required Services (20 pts)	
Price (20 pts)	Total Points Earned	Ranking
(1 being highest)	

2026 - $6,800			
					2027 - $6,900			
					2028 - $7,000			
					2029 - $7,100			
Grau & Associates					2030 - $7,200			

2026 - $7,000			
					2027 - $7,000			
					2028 - $7,350			
					2029 - $7,350			
Berger, Toombs, Elam, Gaines & Frank					2030 - $7,600			

2026 - $9,000			
					2027 - $9,100			
					2028 - $9,200			
					2029 - $9,300			
McIntosh CPA					2030 - $9,400			

Proposal to Provide Financial Auditing Services:
INDIGO
COMMUNITY DEVELOPMENT DISTRICT

Proposal Due: June 22, 2026 2:00PM

Submitted to:
Indigo
Community Development District c/o District Manager
219 East Livingston Street Orlando, Florida 32801

Submitted by:
Antonio J. Grau, Partner Grau & Associates
1001 Yamato Road, Suite 301 Boca Raton, Florida 33431 Tel	(561) 994-9299
Fax	(561) 994-5823
tgrau@graucpa.com www.graucpa.com

Table of Contents	Page
EXECUTIVE SUMMARY / TRANSMITTAL LETTER	1
FIRM QUALIFICATIONS	3
FIRM & STAFF EXPERIENCE	6
REFERENCES	11
SPECIFIC AUDIT APPROACH	13
COST OF SERVICES	17
SUPPLEMENTAL INFORMATION	19

June 22, 2026

Indigo Community Development District c/o District Manager
219 East Livingston Street Orlando, Florida 32801

Re:	Request for Proposal for Professional Auditing Services for the fiscal year ended September 30, 2026, with an option for four (4) additional optional annual renewals.

Grau & Associates (Grau) welcomes the opportunity to respond to the Indigo Community Development District’s (the “District”) Request for Proposal (RFP), and we look forward to working with you on your audit. We are an energetic and robust team of knowledgeable professionals and are a recognized leader of providing services to Community Development Districts. As one of Florida’s few firms to primarily focus on government, we are especially equipped to provide you an effective and efficient audit.

Government audits are at the core of our practice: 95% of our work is performing audits for local governments and of that 98% are for special districts. With our significant experience, we are able to increase efficiency, to provide immediate and continued savings, and to minimize disturbances to your operations.

Why Grau & Associates:

Knowledgeable Audit Team
Grau is proud that the personnel we assign to your audit are some of the most seasoned auditors in the field. Our staff performs governmental engagements year-round. When not working on your audit, your team is refining their audit approach for next year’s audit. Our engagement partners have decades of experience and take a hands-on approach to our assignments, which all ensures a smoother process for you.

Servicing your Individual Needs
Our clients enjoy personalized service designed to satisfy their unique needs and requirements. Throughout the process of our audit, you will find that we welcome working with you to resolve any issues as swiftly and easily as possible. In addition, due to Grau’s very low turnover rate for our industry, you also won’t have to worry about retraining your auditors from year to year.

Developing Relationships
We strive to foster mutually beneficial relationships with our clients. We stay in touch year-round, updating, collaborating and assisting you in implementing new legislation, rules and standards that affect your organization. We are also available as a sounding board and assist with technical questions.

Maintaining an Impeccable Reputation
We have never been involved in any litigation, proceeding or received any disciplinary action. Additionally, we have never been charged with, or convicted of, a public entity crime of any sort. We are financially stable and have never been involved in any bankruptcy proceedings.

Complying With Standards
Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida, and any other applicable federal, state and local regulations. We will deliver our reports in accordance with your requirements.

This proposal is a firm and irrevocable offer for 90 days. We certify this proposal is made without previous understanding, agreement or connection either with any previous firms or corporations offering a proposal for the same items. We also certify our proposal is in all respects fair, without outside control, collusion, fraud, or otherwise illegal action, and was prepared in good faith. Only the person(s), company or parties interested in the project as principals are named in the proposal. Grau has no existing or potential conflicts and anticipates no conflicts during the engagement. Our Federal I.D. number is 20-2067322.

We would be happy to answer any questions or to provide any additional information. We are genuinely excited about the prospect of serving you and establishing a long-term relationship. Please do not hesitate to call or email either of our Partners, Antonio J. Grau, CPA (tgrau@graucpa.com) or Ben Steets, CPA (bsteets@graucpa.com) at 561.994.9299. We thank you for considering our firm’s qualifications and experience.

Very truly yours, Grau & Associates
Antonio J. Grau

Firm Qualifications

Grau’s Focus and Experience

Our Team

3

Services Provided

Partners

12
Professional Staff

2
Administrative Professionals

9/17
Employees are CPAS

Year founded

Properly registered and licensed professional corporation by the state of FLORIDA

We are proud Members of the American Institute of Certified Public Accountants
&
the Florida Institute of Certified Public Accountants

See next page for report and certificate

⇒ External quality review program: consistently
receives a pass
⇒ Internal: ongoing monitoring to maintain
quality

9
Professional Groups

AICPA | FICPA | GFOA | FASD | FGFOA

Firm & Staff Experience

GRAU AND ASSOCIATES COMMUNITY
DEVELOPMENT DISTRICT EXPERIENCE BY MANAGEMENT COMPANY

OTHER
19

PFM
12

WRATHELL
30

GMS
78

INFRAMARK
38

SDS
60

RIZZETTA
47

MERITUS
23

Profile Briefs:
Antonio J GRAU, CPA (Partner)
Years Performing Audits: 35+
CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 56 hours
Professional Memberships: AICPA, FICPA, FGFOA, GFOA

Ben Steets, CPA (Partner)
Years Performing Audits: 10+
CPE (last 2 years): Government Accounting, Auditing: 28 hours; Accounting, Auditing and Other: 88 hours
Professional Memberships: AICPA, FICPA, FGFOA, FASD

“Here at Grau & Associates, staying up to date with the current technological landscape is one of our top priorities. Not only does it provide a more positive experience for our clients, but it also allows us to perform a more effective and efficient audit. With every changing technology available and utilized by our clients, we are constantly innovating our audit process.”
-	Tony Grau
“Quality audits and exceptional client service are at the heart of every decision we make. Our clients trust us to deliver a quality audit, adhering to high standards and assisting them with improvements for their organization.”
- Ben Steets

YOUR ENGAGEMENT TEAM
Grau’s client-specific engagement team is meticulously organized in order to meet the unique needs of each client. Constant communication within our solution team allows for continuity of staff and audit team. The Certified Information Technology Professional (CITP) Partner will bring a unique blend of IT expertise and understanding of accounting principles to the financial statement audit of the District.

Engagement
Partner

CITP Partner

Your
Successful Audit

Audit
Manager

Audit Senior

The assigned personnel will work closely with the partner and the District to ensure that the financial statements and all other reports are prepared in accordance with professional standards and firm policy.
Responsibilities will include planning the audit; communicating with the client and the partners the progress of the audit; and
determining that financial statements and all reports issued by the firm are accurate, complete and are prepared in accordance with professional standards and firm policy.

The Engagement Partner will participate extensively during the various stages of the engagement and has direct responsibility for engagement policy, direction, supervision, quality control, security, confidentiality of information of the engagement and communication with client personnel. The engagement partner will also be involved directing the development of the overall audit approach and plan; performing an overriding review of work papers and ascertain client satisfaction.

Antonio ‘Tony ‘J. Grau, CPA, Partner
Contact: tgrau@graucpa.com | (561) 939-6672
Experience
For over 30 years, Tony has been providing audit, accounting and consulting services to the firm’s governmental, non-profit, employee benefit, overhead and arbitrage clients. He provides guidance to clients regarding complex accounting issues, internal controls and operations.
As a member of the Government Finance Officers Association Special Review Committee, Tony participated in the review process for awarding the GFOA Certificate of Achievement in Financial Reporting. Tony was also the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami-Dade County. Tony received the AICPA advanced level certificate for governmental single audits.

Education
University of South Florida (1983) Bachelor of Arts
Business Administration

Clients Served (partial list)

(>300) Various Special Districts, including:		
Bayside Improvement Community Development District Dunes Community Development District
Fishhawk Community Development District (I, II, IV) Grand Bay at Doral Community Development District Heritage Harbor North Community Development District	St. Lucie West Services District
Ave Maria Stewardship Community District Rivers Edge II Community Development District Bartram Park Community Development District
Bay Laurel Center Community Development District	
Boca Raton Airport Authority Greater Naples Fire Rescue District
Key Largo Wastewater Treatment District Lake Worth Drainage District
South Indian River Water Control		

Professional Associations/Memberships
American Institute of Certified Public Accountants Florida Government Finance Officers Association Florida Institute of Certified Public Accountants  Government Finance Officers Association Member City of Boca Raton Financial Advisory Board Member

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	24
Accounting, Auditing and Other	56
Total Hours	80 (includes of 4 hours of Ethics CPE)

Ben Steets, CPA, Partner
Contact : bsteets@graucpa.com / (561) 939-6669
Experience

Education
Florida Atlantic University (2015)

Grau & Associates	Partner	2023-Present	
Grau & Associates	Manager	2021-2023	
Grau & Associates	Senior Auditor	2018-2021	
Grau & Associates	Staff Auditor	2016-2018	
PCAOB Registered Firm	Staff Auditor	2015-2016	

Clients Served (partial list)

(>300) Various Special Districts	San Carlos Park Fire and Rescue Service District	
Careersource Polk	Sanibel Fire and Rescue District	
Central Broward Water Control District	South Broward Drainage District	
Dunes Community Development District	South Trail Fire and Rescue District	
Greater Naples Fire Rescue District	Town of Highland Beach	
Key Marco Community Development District	Town of Lauderdale-By-The-Sea	
Lake Worth Drainage District	Verano Walk Community Development District	
Mae Volen Senior Center	West Villages Improvement District	
Port of the Islands Community Improvement District	Winding Cypress Community Development District	

Professional Education (over the last two years)
Course	Hours	
Government Accounting and Auditing	28	
Accounting, Auditing and Other	88	
Total Hours	116 (includes 4 hours of Ethics CPE)	

Professional Associations/Memberships
American Institute of Certified Public Accountants	
Florida Institute of Certified Public Accountants	

References

We have included three references of government engagements that require compliance with laws and regulations, follow fund accounting, and have financing requirements, which we believe are similar to the District.

 Dunes Community Development District		
Scope of Work	Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 1998	
Client Contact	Darrin Mossing, Finance Director 475 W. Town Place, Suite 114
St. Augustine, Florida 32092
                    904-940-5850		

 Two Creeks Community Development District		
Scope of Work	Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 2007	
Client Contact	William Rizzetta, President 3434 Colwell Avenue, Suite 200
Tampa, Florida 33614
                  813-933-5571		

 Journey’s End Community Development District		
Scope of Work	Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 2004	
Client Contact	Todd Wodraska, Vice President 2501 A Burns Road
Palm Beach Gardens, Florida 33410
                  561-630-4922		

Specific Audit Approach

AUDIT APPROACH
Grau’s Understanding of Work Product / Scope of Services:
We recognize the District is an important entity and we are confident our firm is eminently qualified to meet the challenges of this engagement and deliver quality audit services. You would be a valued client of our firm and we pledge to commit all firm resources to provide the level and quality of services (as described below) which not only meet the requirements set forth in the RFP but will exceed those expectations. Grau & Associates fully understands the scope of professional services and work products requested. Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida and any other applicable Federal, State of Local regulations. We will deliver our reports in accordance with your requirements.

Proposed segmentation of the engagement
Our approach to the audit engagement is a risk-based approach which integrates the best of traditional auditing techniques and a total systems concept to enable the team to conduct a more efficient and effective audit. The audit will be conducted in three phases, which are as follows:

PHASE I:
Preliminary Planning

PHASE II:
Execution of the Audit Plan

PHASE III:
Completion and Delivery

Phase I - Preliminary Planning
A thorough understanding of your organization, service objectives and operating environment is essential for the development of an audit plan and for an efficient, cost-effective audit. During this phase, we will meet with appropriate personnel to obtain and document our understanding of your operations and service objectives and, at the same time, give you the opportunity to express your expectations with respect to the services that we will provide. Our work effort will be coordinated so that there will be minimal disruption to your staff.

During this phase we will perform the following activities:
» Review the regulatory, statutory and compliance requirements. This will include a review of applicable federal and state statutes, resolutions, bond documents, contracts, and other agreements;
» Read minutes of meetings;
» Review major sources of information such as budgets, organization charts, procedures, manuals, financial systems, and management information systems;
» Obtain an understanding of fraud detection and prevention systems;
» Obtain and document an understanding of internal control, including knowledge about the design of relevant policies, procedures, and records, and whether they have been placed in operation;
» Assess risk and determine what controls we are to rely upon and what tests we are going to perform and perform test of controls;
» Develop audit programs to incorporate the consideration of financial statement assertions, specific audit objectives, and appropriate audit procedures to achieve the specified objectives;
» Discuss and resolve any accounting, auditing and reporting matters which have been identified.

Phase II – Execution of Audit Plan
The audit team will complete a major portion of transaction testing and audit requirements during this phase. The procedures performed during this period will enable us to identify any matter that may impact the completion of our work or require the attention of management. Tasks to be performed in Phase II include, but are not limited to the following:
» Apply analytical procedures to further assist in the determination of the nature, timing, and extent of auditing procedures used to obtain evidential matter for specific account balances or classes of transactions;
» Perform tests of account balances and transactions through sampling, vouching, confirmation and other analytical procedures; and
»  Perform tests of compliance.
Phase III - Completion and Delivery

In this phase of the audit, we will complete the tasks related to year-end balances and financial reporting. All reports will be reviewed with management before issuance, and the partners will be available to meet and discuss our report and address any questions. Tasks to be performed in Phase III include, but are not limited to the following:

» Perform final analytical procedures;
»  Review information and make inquiries for subsequent events; and
» Meeting with Management to discuss preparation of draft financial statements and any potential findings or recommendations.

You should expect more from your accounting firm than a signature in your annual financial report. Our concept of truly responsive professional service emphasizes taking an active interest in the issues of concern to our clients and serving as an effective resource in dealing with those issues. In following this approach, we not only audit financial information with hindsight but also consider the foresight you apply in managing operations.

Application of this approach in developing our management letter is particularly important given the increasing financial pressures and public scrutiny facing today’s public officials. We will prepare the management letter at the completion of our final procedures.

In preparing this management letter, we will initially review any draft comments or recommendations with management. In addition, we will take necessary steps to ensure that matters are communicated to those charged with governance.

In addition to communicating any recommendations, we will also communicate the following, if any:

» Significant audit adjustments;
» Significant deficiencies or material weaknesses;
» Disagreements with management; and
»  Difficulties encountered in performing the audit.

Is the recommendation cost effective?

Is the recommendation the simplest to effectuate in order to correct a problem?

Is the recommendation at the heart of the problem and not just correcting a symptomatic matter?

Is the corrective action taking into account why the deficiency occurred?

Our findings will contain a statement of condition describing the situation and the area that needs strengthening, what should be corrected and why. Our suggestions will withstand the basic tests of corrective action:

To assure full agreement with facts and circumstances, we will fully discuss each item with Management prior to the final exit conference. This policy means there will be no “surprises” in the management letter and fosters a professional, cooperative atmosphere.

Communications
We emphasize a continuous, year-round dialogue between the District and our management team. We regularly communicate through personal telephone calls and electronic mail throughout the audit and on a regular basis.

Our clients have the ability to transmit information to us on our secure client portal with the ability to assign different staff with separate log on and viewing capability. This further facilitates efficiency as all assigned users receive electronic mail notification as soon as new information has been posted into the portal.

Cost of Services

Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2026-2030 are as follows:

  Year Ended September 30,			Fee		
2026	$6,800	
2027	$6,900	
2028	$7,000	
2029	$7,100	
2030	$7,200	
TOTAL (2026-2030)	$35,000	

The above fee is based on the assumption that the District maintains its current level of operations. Should conditions change or Bonds are issued the fee would be adjusted accordingly upon approval from all parties concerned.

Supplemental Information

 	Governmental Audit	Single Audit	Utility Audit	
Current Client	
Year End	
Boca Raton Airport Authority					9/30	
Captain's Key Dependent District					9/30	
Central Broward Water Control District					9/30	
Collier Mosquito Control District					9/30	
Coquina Water Control District					9/30	
East Central Regional Wastewater Treatment Facility					9/30	
Florida Green Finance Authority					9/30	
Greater Boca Raton Beach and Park District					9/30	
Greater Naples Fire Control and Rescue District					9/30	
Green Corridor P.A.C.E. District					9/30	
Hobe-St. Lucie Conservancy District					9/30	
Indian River Farms Water Control District					9/30	
Indian River Mosquito Control District					9/30	
Indian Trail Improvement District					9/30	
Key Largo Wastewater Treatment District					9/30	
Lake Asbury Municipal Service Benefit District					9/30	
Lake Padgett Estates Independent District					9/30	
Lake Worth Drainage District					9/30	
Lealman Special Fire Control District					9/30	
Loxahatchee Groves Water Control District					9/30	
Old Plantation Water Control District					9/30	
Pal Mar Water Control District					9/30	
Pinellas Park Water Management District					9/30	
Pine Tree Water Control District (Broward)					9/30	
Pinetree Water Control District (Wellington)					9/30	
Port of The Islands Community Improvement District					9/30	
Ranger Drainage District					9/30	
Renaissance Improvement District					9/30	
San Carlos Park Fire Protection and Rescue Service District					9/30	
Sanibel Fire and Rescue District					9/30	
South Central Regional Wastewater Treatment and Disposal Board					9/30	
South Indian River Water Control District					9/30	
South Trail Fire Protection & Rescue District					9/30	
Spring Lake Improvement District					9/30	
St. Lucie West Services District					9/30	
Sunrise Lakes Phase IV Recreation District					9/30	
Sunshine Water Control District					9/30	
Sunny Hills Units 12-15 Dependent District					9/30	
West Villages Improvement District					9/30	
Various Community Development Districts (452)					9/30	
TOTAL	491	5	4	484		

CONSULTING / MANAGEMENT ADVISORY SERVICES
Grau & Associates also provide a broad range of other management consulting services. Our expertise has been consistently utilized by Governmental and Non-Profit entities throughout Florida. Examples of engagements performed are as follows:

Accounting systems
Development of budgets
Organizational structures
Financing alternatives
IT Auditing	Fixed asset records
Cost reimbursement
Indirect cost allocation
Grant administration and compliance	

ARBITRAGE

The federal government has imposed complex rules to restrict the use of tax-exempt financing. Their principal purpose is to eliminate any significant arbitrage incentives in a tax-exempt issue. We have determined the applicability of these requirements and performed the rebate calculations for more than 150 bond issues, including both fixed and variable rate bonds.

73

Current Arbitrage Calculations

We look forward to providing Indigo Community Development District with our resources and experience to accomplish not only those minimum requirements set forth in your Request for Proposal, but to exceed those expectations!

For even more information on Grau & Associates please visit us on www.graucpa.com.

Section B

INDIGO
COMMUNITY DEVELOPMENT DISTRICT PROPOSAL FOR AUDIT SERVICES

PROPOSED BY:

Berger, Toombs, Elam, Gaines & Frank CERTIFIED PUBLIC ACCOUNTANTS, PL

600 Citrus Avenue, Suite 200 Fort Pierce, Florida 34950

(772) 461-6120

CONTACT PERSON:

Maritza Stonebraker, CPA, Director

DATE OF PROPOSAL:

June 22, 2026

TABLE OF CONTENTS

DESCRIPTION OF SECTION	PAGE
Letter of Transmittal	1-2

Profile of the Proposer

Description and History of Audit Firm Professional Staff Resources
Ability to Furnish the Required Services

Governmental Auditing Experience

Fee Schedule

Scope of Work to be Performed

Resumes

Peer Review Letter

3
4-5
5
6-15
16
16
17-32
33

f�tt Berger, Toombs, Elam,
,O,, Gaines & Frank
Certified Public Accountants  PL
600 Citrus Avenue
Suite 200
Fort Pierce, Florida 34950
772/461-6120 // 461-1155
FAX: 772/468-9278

June 22, 2026
Indigo Community Development District
Governmental Management Services Central Florida, LLC 219 E. Livingston Street
Orlando, FL 32801 Dear District Manager:
Thank you very much for the opportunity to present our professional credentials to provide audit services for Indigo Community Development District.
Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has assembled a team of governmental and nonprofit specialists second to none to serve our clients. Our firm has the necessary qualifications and experience to serve as the independent auditors for Indigo Community Development District. We will provide you with top quality, responsive service.

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a recognized leader in providing services to governmental and nonprofit agencies throughout Florida. We have been the independent auditors for a number of local governmental agencies and through our experience in performing their audits, we have been able to increase our audit efficiency and; therefore, reduce costs. We have continually passed this cost savings on to our clients and will continue to do so in the future. As a result of our experience and expertise, we have developed an effective and efficient audit approach designed to meet or exceed the performance specifications in accordance with auditing standards generally accepted in the United States of America, the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and the standards for financial and compliance audits.

We will conduct the audit in accordance with auditing standards generally accepted in the United States of America with minimal disruption to your operations. Our firm has frequent technical updates to keep our personnel informed and up-to-date on all changes that are occurring within the industry.

Member AICPA

Fort Pierce / Stuart
- 1 -
Member AICPA Division for CPA Firms
Private Companies practice Section

Member FICPA

fftt Berger, Toombs, Elam,
-0'	Gaines & Frank
Urtified Public Accountants  PL

Indigo Community Development District June 22, 2026

Our firm is a member of the Government Audit Quality Center, an organization dedicated to improving government audit quality. We also utilize the audit program software of a nationally recognized CPA firm to assure us that we are up to date with all auditing standards and to assist us maintain maximum audit efficiencies.

To facilitate your evaluation of our qualifications and experience, we have arranged this proposal to include a resume of our firm, including our available staff, our extensive prior governmental and nonprofit auditing experience and clients to be contacted.
You need a firm that will provide an efficient, cost-effective, high-quality audit within critical time constraints. You need a firm with the prerequisite governmental and nonprofit experience to perform your audit according to stringent legal and regulatory requirements, a firm that understands the complex nature of community development districts and their unique compliance requirements. You need a firm with recognized governmental and nonprofit specialists within the finance and governmental communities. And, certainly, you need a firm that will provide you with valuable feedback to enhance your current and future operations. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is that firm. Maritza Stonebraker is the person authorized to make representations for the firm.

Thank you again for the opportunity to submit this proposal to Indigo Community Development District.

Very truly yours,

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

PROFILE OF THE PROPOSER
Description and History of Audit Firm
Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a Treasure Coast public accounting firm, which qualifies as a small business firm, as established by the Small Business Administration (13 CFR 121.38), with offices in Fort Pierce and Stuart. We are a member of the Florida Institute of Certified Public Accountants and the American Institute of Certified Public Accountants. The firm was formed from the merger of Edwards, Berger, Harris & Company (originated in 1972) and McAlpin, Curtis & Associates (originated in 1949). J. W. Gaines and Associates (originated in 1979) merged with the firm in 2004. Our tremendous growth rate experienced over the last 70 years is directly attributable to the firm's unrelenting dedication to providing the highest quality, responsive professional services attainable to its clients.
We are a member of the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA) to assure we meet the highest standards. Membership in this practice section requires that our firm meet more stringent standards than standard AICPA membership. These rigorous requirements include the requirement of a triennial peer review of our firm's auditing and accounting practice and annual Continuing Professional Education (CPE) for all accounting staff (whether CPA or non-CPA). For standard AICPA membership, only a quality review is required and only CPAs must meet CPE requirements.
We are also a member of the Government Audit Quality Center ("the Center") of the American Institute of Certified Public Accountants to assure the quality of our government audits. Membership in the Center, which is voluntary, requires our firm to comply with additional standards to promote the quality of government audits.
We have been extensively involved in serving local government entities with professional accounting, auditing and consulting services throughout the entire history of our firm. Our substantial experience over the years makes us uniquely qualified to provide accounting, auditing, and consulting services to these clients. We are a recognized leader in providing services to governmental and nonprofit agencies on the Treasure Coast and in Central and South Florida, with extensive experience in auditing community development districts and water control districts. We were the independent auditors of the City of Fort Pierce for over 37 years and for St. Lucie County for over 34 years. Additionally, we have performed audits of the City of Stuart, the City of Vero Beach, Indian River County and Martin County. We also presently audit over 100 Community Development Districts throughout Florida.
Our firm was founded on the belief that we are better able to respond to our clients needs through education, experience, independence, quality control, and personal service. Our firm's commitment to quality is reflected in our endeavor of professional excellence via continuing education, the use of the latest computer technology, professional membership in PCPS and peer review.
We believe our approach to audit engagements, intelligence and innovation teamed with sound professional judgment enables us to explore new concepts while remaining sensitive to the fundamental need for practical solutions. We take pride in giving you the assurance that the personal assistance you receive comes from years of advanced training, technical experience and financial acumen.

Professional Staff Resources

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has a total of
32 professional and administrative staff (including 12 professional staff with extensive experience servicing government entities). The work will be performed out of our Fort Pierce office with a proposed staff of one senior accountant and one or two staff accountants supervised by an audit manager and audit partner. With the exception of the directors of the firm's offices, the professional staff is not specifically assigned to any of our individual offices. The professional and administrative staff resources available to you through Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL are as follows:

Partners/Directors (CPA's) Managers (1 CPA)
Senior/Supervisor Accountants (1 CPA) Staff Accountants
Paraprofessional Administrative
Total - all personnel

Total
7
2
3
8
6
 §
32

Following is a brief description of each employee classification:

Staff Accountant - Staff accountants work directly under the constant supervision of the auditor-in-charge and, are responsible for the various testing of documents, account analysis and any other duties as his/her supervisor believes appropriate. Minimum qualification for a staff accountant is graduation from an accredited university or college with a degree in accounting or equivalent.

Senior Accountant - A senior accountant must possess all the qualifications of the staff accountant, in addition to being able to draft the necessary reports and financial statements, and supervise other staff accountants when necessary.

Managers - A manager must possess the qualifications of the senior accountant, plus be able to work without extensive supervision from the auditor-in-charge. The manager should be able to draft audit reports from start to finish and to supervise the audit team, if necessary.

Partner/Director - The director has extensive governmental auditing experience and acts as the auditor-in-charge. Directors have a financial interest in the firm.

Professional Staff Resources (Continued)

Independence - Independence of the public accounting firm, with respect to the audit client, is the foundation from which the public gains its trust in the opinion issued by the public accounting firm at the end of the audit process. This independence must be in appearance as well as in fact. The public must perceive that the accounting firm is independent of the audit entity to ensure that nothing would compromise the opinion issued by the public accounting firm. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is independent of Indigo Community Development District, including its elected officials and related parties, at the date of this proposal, as defined by the following rules, regulations, and standards:

Au-C Section 220 - Statements on Auditing Standards issued by the American Institute of Certified Public Accountants;

ET Sections 101 and 102 - Code of Professional Conduct of the American Institute of Certified Public Accountants;

Chapter 21A-1, Florida Administrative Code; Section 473.315, Florida Statutes; and,
Government Auditing Standards, issued by the Comptroller General of the United States.

On an annual basis, all members of the firm are required to confirm, in writing, that they have no personal or financial relationships or holding that would impair their independence with regard to the firm's clients.

Independence is a hallmark of our profession. We encourage our staff to use professional judgment in situations where our independence could be impaired or the perception of a conflict of interest might exist. In the governmental sector, public perception is as important as professional standards. Therefore, the utmost care must be exercised by independent auditors in the performance of their duties.

Ability to Furnish the Required Services

As previously noted in the Profile of the Proposer section of this document, our firm has been in existence for over 74 years. We have provided audit services to some clients for over 30 years continually. Our firm is insured against physical loss through commercial insurance and we also carry liability insurance. The majority of our audit documentation is stored electronically, both on our office network and on each employee laptop or computer assigned to each specific job. Our office computer network is backed up on tape, so in the event of a total equipment loss, we can restore all data as soon as replacement equipment is acquired. In addition, our field laptop computers carry the same data and can be used in the event of emergency with virtually no delay in completing the required services.

GOVERNMENTAL AUDITING EXPERIENCE

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has been practicing public accounting in Florida for 70 years. Our success over the years has been the result of a strong commitment to providing personalized quality service to our clients.
The current members of our firm have performed audits of over 1,100 community development districts, and over 2,100 audits of municipalities, counties and other governmental entities such as the City of Fort Pierce and St. Lucie County.

Our firm provides a variety of accounting, auditing, tax litigation support, and consulting services. Some of the professional accounting, auditing and management consulting services that are provided by our firm are listed below:

Performance of annual financial and compliance audits, including Single Audits of state and federal financial assistance programs, under the provisions of the Single Audit Act, Subpart F of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), with minimal disruptions to your operations;
Performance of special compliance audits to ascertain compliance with the applicable local, state and federal laws and regulations;
Issuance of comfort letters and consent letters in conjunction with the issuance of tax-exempt debt obligations, including compiling financial data and interim period financial statement reviews;
Calculation of estimated and actual federal arbitrage rebates;
Assistance in compiling historical financial data for first-time and supplemental submissions for GFOA Certificate of Achievement for Excellence in Financial Reporting;
Preparation of indirect cost allocation systems in accordance with Federal and State regulatory requirements;
Providing human resource and employee benefit consulting;
Performance of automation feasibility studies and disaster recovery plans;
Performance feasibility studies concerning major fixed asset acquisitions and utility plant expansion plans (including electric, water, pollution control, and sanitation utilities); and
Assistance in litigation, including testimony in civil and criminal court.
Assist clients who utilize QuickBooks software with their software needs. Our Certified QuickBooks Advisor has undergone extensive training through QuickBooks and has passed several exams to attain this Certification.
Continuing Professional Education

All members of the governmental audit staff of our firm, and audit team members assigned to this engagement, are in compliance with the Continuing Professional Education (CPE) requirements set forth in Government Auditing Standards issued by the Comptroller General of the United States. In addition, our firm is in compliance with the applicable provisions of the Florida Statutes that require CPA's to have met certain CPE requirements prior to proposing on governmental audit engagements.

GOVERNMENTAL AUDITING EXPERIENCE (CONTINUED)

The audit team has extensive experience in performing governmental audits and is exposed to intensive and continuing concentration on these types of audits. Due to the total number of governmental audits our team performs, each member of our governmental staff must understand and be able to perform several types of governmental audits. It is our objective to provide each professional employee fifty hours or more of comprehensive continuing professional education each year. This is accomplished through attending seminars throughout Florida and is reinforced through in-house training.

Our firm has made a steadfast commitment to professional education. Our active attendance and participation in continuing professional education is a major part of our objective to obtain the most recent knowledge on issues which are of importance to our clients. We are growing on the reputation for work that our firm is providing today.

Quality Control Program

Quality control requires continuing commitment to professional excellence. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is formally dedicated to that commitment.
To ensure maintaining the standards of working excellence required by our firm, we joined the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA). To be a participating member firm of this practice section, a firm must obtain an independent Peer Review of its quality control policies and procedures to ascertain the firm's compliance with existing auditing standards on the applicable engagements.

The scope of the Peer Review is comprehensive in that it specifically reviews the following quality control policies and procedures of the participating firm:

Professional, economic, and administrative independence;
Assignment of professional personnel to engagements;
Consultation on technical matters;
Supervision of engagement personnel;
Hiring and employment of personnel;
Professional development;
Advancement;
Acceptance and continuation of clients; and,
Inspection and review system.

We believe that our commitment to the program is rewarding not only to our firm, but primarily to our clients.

The external independent Peer Review of the elements of our quality control policies and procedures performed by an independent certified public accountant, approved by the PCPS of the AICPA, provides you with the assurance that we continue to conform to standards of the profession in the conduct of our accounting and auditing practice.

Our firm is also a member of Governmental Audit Quality Center (GAQC), a voluntary membership center for CPA firms that perform governmental audits. This center promotes the quality of governmental audits.
Our firm has completed successive Peer Reviews. These reviews included a representative sample of our firm's local governmental auditing engagements. As a result of these reviews, our firm obtained an unqualified opinion on our quality control program and work procedures. On page 33 is a copy of our most recent Peer Review report. It should be noted that we received a pass rating.

Our firm has never had any disciplinary actions by state regulatory bodies or professional organizations.

As our firm performs approximately one hundred audits each year that are reviewed by federal, state or local entities, we are constantly dealing with questions from these entities about our audits. We are pleased to say that any questions that have been raised were minor issues and were easily resolved without re-issuing any reports.

Certificate of Achievement for Excellence in Financial Reporting (CAFR)
We are proud and honored to have been involved with the City of Fort Pierce and the Fort Pierce Utilities Authority when they received their first Certificates of Achievement for Excellence in Financial Reporting for the fiscal years ended September 30, 1988 and 1994, respectively. We were also instrumental in the City of Stuart receiving the award, in our first year of performing their audit, for the year ended September 30, 1999.

We also assisted St. Lucie County, Florida for the year ended September 30, 2003, in preparing their first Comprehensive Annual Financial Report, and St. Lucie County has received their Certificate of Achievement for Excellence in Financial Reporting every year since.

As continued commitment to insuring that we are providing the highest level of experience, we have had at least one employee of our firm serve on the GFOA - Special Review Committee since the mid-1980s. This committee is made up of selective Certified Public Accountants throughout the United States who have demonstrated their high level of knowledge and expertise in governmental accounting. Each committee member attends a special review meeting at the Annual GFOA Conference. At this meeting, the committee reports on the Certificate of Achievement Program's most recent results, future goals, and common reporting deficiencies.

We feel that our previous experience in assisting the City of Fort Pierce, the Fort Pierce Utilities Authority and St. Lucie County obtain their first CAFRs, and the City of Stuart in continuing to receive a CAFR and our firm's continued involvement with the GFOA, and the CAFR review committee make us a valued asset for any client in the field of governmental financial reporting.

References

Florida Green Finance Authority
Jeff Walker, Special District Services
(561) 630-4922

South Village Community Development District Darrin Mossing, Governmental Management
Services LLC
(407) 841-5524

Gateway Services Community Development District
Stephen Bloom, lnframark LLC (954) 753-5841

Clearwater Cay Community Development District
Cal Teague, Premier District Management
(239) 690-7100 ext 101

In addition to the above, we have the following additional governmental audit experience: Community Development Districts

Aberdeen Community Development District

Alta Lakes Community Development District

Amelia Concourse Community Development District

Amelia Walk Communnity Development District

Aqua One Community Development District

Arborwood Community Development District

Arlington Ridge Community Development District

Bartram Springs Community Development District

Baytree Community Development District

Beacon Lakes Community Development District

Beaumont Community Development District

Bella Collina Community Development District

Bonnet Creek Community Development District

Buckeye Park Community Development District

Candler Hills East Community Development District

Cedar Hammock Community Development District

Central Lake Community Development District

Channing Park Community Development District

Cheval West Community Development District

Coconut Cay Community Development District

Colonial Country Club Community Development District

Connerton West Community Development District

Copperstone Community Development District

Creekside @ Twin Creeks Community Development District

Deer Run Community Development District

Dowden West Community Development District

DP1 Community Development District

Eagle Point Community Development District
East Nassau Stewardship District Eastlake Oaks Community
Development District

Easton Park Community Development District

Estancia @ Wiregrass Community Development District

Evergreen Community Development District

Forest Brooke Community Development District

Gateway Services Community Development District

Gramercy Farms Community Development District

Greenway Improvement District

Greyhawk Landing Community Development District

Griffin Lakes Community Development District

Habitat Community Development District

Harbor Bay Community Development District

Harbourage at Braden River Community Development District

Harmony Community Development District

Harmony West Community Development District

Harrison Ranch Community Development District

Hawkstone Community Development District

Heritage Harbor Community Development District

Heritage Isles Community Development District

Heritage Lake Park Community Development District

Heritage Landing Community Development District

Heritage Palms Community Development District

Heron Isles Community Development District

Heron Isles Community Development District

Highland Meadows II Community Development District

Julington Creek Community Development District

Laguna Lakes Community Development District

Lake Bernadette Community Development District

Lakeside Plantation Community Development District

Landings at Miami Community Development District

Legends Bay Community Development District

Lexington Oaks Community Development District

Live Oak No. 2 Community Development District

Madeira Community Development District

Marhsall Creek Community Development District

Meadow Pointe IV Community Development District

Meadow View at Twin Creek Community Development District

Mediterra North Community Development District

Midtown Miami Community Development District

Mira Lago West Community Development District

Montecito Community Development District

Narcoossee Community Development District

Naturewalk Community Development District

New Port Tampa Bay Community Development District

Overoaks Community Development District

Panther Trace II Community Development District

Paseo Community Development District

Pine Ridge Plantation Community Development District

Piney Z Community Development District

Poinciana Community Development District

Poinciana West Community Development District

Port of the Islands Community Development District

Portofino Isles Community Development District

Quarry Community Development District

Renaissance Commons Community Development District

Reserve Community Development District

Reserve #2 Community Development District

River Glen Community Development District

River Hall Community Development District

River Place on the St. Lucie Community Development District

Rivers Edge Community Development District

Riverwood Community Development District

Riverwood Estates Community Development District

Rolling Hills Community Development District

Rolling Oaks Community Development District

Sampson Creek Community Development District

San Simeon Community Development District

Six Mile Creek Community Development District

South Village Community Development District

Southern Hills Plantation I Community Development District

Southern Hills Plantation Ill Community Development District

South Fork Community Development District

St. John's Forest Community Development District

Stoneybrook South Community Development District

Stoneybrook South at ChampionsGate Community Development District

Stoneybrook West Community Development District

Tern Bay Community Development District

Terracina Community Development District

Tison's Landing Community Development District

TPOST Community Development District

Triple Creek Community Development District

TSR Community Development District

Turnbull Creek Community Development District

Twin Creeks North Community Development District

Urban Orlando Community Development District

Verano #2 Community Development District

Viera East Community Development District

VillaMar Community Development District

Vizcaya in Kendall Development District

Waterset North Community Development District

Westside Community Development District

WildBlue Community Development District

Willow Creek Community Development District

Willow Hammock Community Development District

Winston Trails Community Development District

Zephyr Ridge Community Development District

Other Governmental Organizations

City of Westlake
Florida Inland Navigation District Fort Pierce Farms Water Control
District

Indian River Regional Crime Laboratory, District 19, Florida

Viera Stewardship District

Office of the Medical Examiner, District 19

Rupert J. Smith Law Library of St. Lucie County
St. Lucie Education Foundation Seminole Improvement District Troup Indiantown Water
Control District

Current or Recent Single Audits

St. Lucie County, Florida Early Learning Coalition, Inc.
Gateway Services Community Development District Healthy Start Coalition

Members of our audit team have acquired extensive experience from performing or participating in over 1,800 audits of governments, independent special taxing districts, school boards, and other agencies that receive public money and utilize fund accounting.

Much of our firm's auditing experience is with compliance auditing, which is required for publicly financed agencies. In this type of audit, we do a financial examination and also confirm compliance with various statutory and regulatory guidelines.

Following is a summary of our other experience, including Auditor General experience, as it pertains to other governmental and fund accounting audits.

Counties
(Includes elected constitutional officers, utilities and dependent taxing districts)

Indian River Martin Okeechobee Palm Beach

Municipalities
City of Port St. Lucie City of Vero Beach Town of Orchid

Special Districts
Bannon Lakes Community Development District Boggy Creek Community Development District Capron Trail Community Development District Celebration Pointe Community Development District Coquina Water Control District
Diamond Hill Community Development District Dovera Community Development District
Durbin Crossing Community Development District Golden Lakes Community Development District Lakewood Ranch Community Development District Martin Soil and Water Conservation District Meadow Pointe Ill Community Development District Myrtle Creek Community Development District
St. Lucie County - Fort Pierce Fire District The Crossings at Fleming Island
St. Lucie West Services District
Indian River County Mosquito Control District St. John's Water Control District
Westchase and Westchase East Community Development Districts Pier Park Community Development District
Verandahs Community Development District Magnolia Park Community Development District

Schools and Colleges

Federal Student Aid Programs - Indian River Community College Indian River Community College
Okeechobee County District School Board St. Lucie County District School Board
Indian River School District - Internal Accounts State and County Agencies
Central Florida Foreign-Trade Zone, Inc. (a nonprofit organization affiliated with the St. Lucie County Board of County Commissioners)
Florida School for Boys at Okeechobee
Indian River Community College Crime Laboratory Indian River Correctional Institution

FEE SCHEDULE

We propose the fee for our audit services described below to be $7,000 for the years ending September 30, 2026 and 2027, $7,350 for the years ending September 30, 2028 and 2029 and
$7,600 for the years ending September 30, 2030 and 2031. In addition, if a bond issuance occurs there will be an additional fee for each additional bond. The fee is contingent upon the financial records and accounting systems of Indigo Community Development District being "audit ready" and the financial activity for the District is not materially increased. If we discover that additional preparation work or subsidiary schedules are needed, we will consult with your authorized representative. We can assist with this additional work at our standard rates should you desire.

SCOPE OF WORK TO BE PERFORMED

If selected as the District's auditors, we will perform a financial and compliance audit in accordance with Section 11.45, Florida Statutes, in order to express an opinion on an annual basis on the financial statements of Indigo Community Development District as of September 30, 2026, 2027, 2028, 2029, 2030 and 2031. The audits will be performed to the extent necessary to express an opinion on the fairness in all material respects with which the financial statements present the financial position, results of operations and changes in financial position in conformity with generally accepted accounting principles and to determine whether, for selected transactions, operations are properly conducted in accordance with legal and regulatory requirements. Reportable conditions that are also material weaknesses shall be identified as such in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters. Other (non-reportable) conditions discovered during the course of the audit will be reported in a separate letter to management, which will be referred to in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters.
Our audit will be performed in accordance with standards for financial and compliance audits contained in Government Auditing Standards, as well as in compliance with rules and regulations of audits of special districts as set forth by the State Auditor General in Chapter 10.550, Local Governmental Entity Audits, and other relevant federal, state and county orders, statutes, ordinances, charter, resolutions, bond covenants, Administrative Code and procedures, or rules and regulations which may pertain to the work required in the engagement.
The primary purpose of our audit will be to express an opinion on the financial statements discussed above. It should be noted that such audits are subject to the inherent risk that errors or irregularities may not be detected. However, if conditions are discovered which lead to the belief that material errors, defalcations or other irregularities may exist or if other circumstances are encountered that require extended services, we will promptly notify the appropriate individual.

I Personnel Qualifications and Experience
David S. McGuire, CPA, CITP
Director - 31 years experience

Education
University of Central Florida, B.A. - Accounting
Barry University - Master of Professional Accountancy
Registrations
Certified Public Accountant - State of Florida, State Board of Accountancy
Certified Information Technology Professional (CITP) - American Institute of Certified Public Accountants
Certified Not-For-Profit Core Concepts 2018
Professional Affiliations/Community Service
Member of the American and Florida Institutes of Certified Public Accountants
Associate Member, Florida Government Finance Office Associates
Assistant Coach - St. Lucie County Youth Football Organization (1994 - 2005)
Assistant Coach - Greater Port St. Lucie Football League, Inc. (2006 - 2010)
Board Member - Greater Port St. Lucie Football League, Inc. (2011 - 2017)
Treasurer, AIDS Research and Treatment Center of the Treasure Coast, Inc. (2000 - 2003)
Board Member/Treasurer, North Treasure Coast Chapter, American Red Cross (2004 - 2010)
Member/Board Member of Port St. Lucie Kiwanis (1994 - 2001)
President (2014/15) of Sunrise Kiwanis of Fort Pierce (2004 - 2017)
St. Lucie District School Board Superintendent Search Committee (2013 - present)
Board Member - Phrozen Pharoes (2019-2021)
Professional Experience
Twenty-eight years public accounting experience with an emphasis on nonprofit and governmental organizations.
Audit Manager in-charge on a variety of audit and review engagements within several industries, including the following government and nonprofit organizations:
St. Lucie County, Florida
19th Circuit Office of Medical Examiner Troup Indiantown Water Control District
Exchange Club Center for the Prevention of Child Abuse, Inc. Healthy Kids of St. Lucie County
Mustard Seed Ministries of Ft. Pierce, Inc. Reaching Our Community Kids, Inc.
Reaching Our Community Kids - South
St. Lucie County Education Foundation, Inc. Treasure Coast Food Bank, Inc.
North Springs Improvement District
Four years of service in the United States Air Force in computer operations, with a top secret (SCI/SBI) security clearance.

I Personnel Qualifications and Experience
David S. McGuire, CPA, CITP (Continued)
Director

Continuing Professional Education
+ Mr. McGuire has attended numerous continuing professional education courses and seminars taught by nationally recognized sponsors in the accounting auditing and single audit compliance areas. He has attended courses over the last two years in those areas as follows:
Not-for-Profit Auditing Financial Results and Compliance Requirements Update: Government Accounting Reporting and Auditing
Annual Update for Accountants and Auditors

I Personnel Qualifications and Experience
Matthew Gonano, CPA
Director - 14 years total experience

Education
University of North Florida, B.B.A. -Accounting
University of Alicante, Spain - International Business
Florida Atlantic University - Masters of Accounting

Professional Affiliations/Community Service

American Institute of Certified Public Accountants
+	Florida Institute of Certified Public Accountants

Professional Experience

Senior Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.
Performed audits of nonprofit and governmental organizations in accordance	with Governmental Accounting Auditing Standards (GAAS)
Performed Single Audits of nonprofit organizations in accordance with 0MB Circular A-133, Audits of State, Local Governments, and Non-Profit Organizations.

Continuing Professional Education
Mr. Gonano has participated in numerous continuing professional education courses.

I Personnel Qualifications and Experience
Melissa Marlin, CPA
Director - 12 years

Education
Indian River State College, A.A. -Accounting
Florida Atlantic University, B.B.A. - Accounting

Registrations
Certified Public Accountant - State of Florida, State Board of Accountancy

Professional Affiliations/Community Service
+	Member of the American Institute of Certified Public Accountants
+	Member of the Florida Institute of Certified Public Accountants
+	Affiliate member of the Government Finance Officers Association
Professional Experience
Accountant with over 10 years of experience providing professional services to nonprofit and governmental entities.
Performed over 300 audits of nonprofit and governmental organizations in accordance with Governmental Accounting Auditing Standards (GAAS)
Performed Single Audits of nonprofit organizations in accordance with 2 CFR Part 200 Subpart F, Uniform Guidance, Audits of State, Local Governments, and Non-Profit Organizations.

Continuing Professional Education
Mrs. Marlin participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments in accounting and auditing such as:
Governmental Accounting Report and Audit Update
Analytical Procedures, FICPA
Annual Update for Accountants and Auditors
Single Audit Sampling and Other Considerations

I Personnel Qualifications and Experience
Maritza Stonebraker, CPA
Director - 10 years

Education
Indian River State College, B.S. -Accounting

Registrations
Certified Public Accountant - State of Florida, State Board of Accountancy

Professional Affiliations/Community Service

Member of the American Institute of Certified Public Accountants
+	Member of the Florida Institute of Certified Public Accountants
+	Affiliate of the Government Finance Officers Association

Professional Experience
Maritza launched her professional auditing career at Berger, Toombs, Elam, Gaines, & Frank, accumulating over 9 years of expertise in the field
Performed over 300 audits of nonprofit and governmental organizations in accordance with Governmental Accounting Auditing Standards (GAAS)
Performed Single Audits of nonprofit organizations in accordance with 2 CFR Part 200 Subpart F, Uniform Guidance, Audits of State, Local Governments, and Non-Profit Organizations.

Continuing Professional Education
Mrs. Stonebraker participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments in accounting and auditing such as:
Governmental Accounting Report and Audit Update
Analytical Procedures, FICPA
Annual Update for Accountants and Auditors
Single Audit Sampling and Other Considerations

I Personnel Qualifications and Experience
Jonathan Herman, CPA
Director - 12 years

Education
University of Central Florida, B.S. - Accounting
Florida Atlantic University, MACC

Registrations
Certified Public Accountant - State of Florida, State Board of Accountancy

Professional Affiliations/Community Service
Member of the American and Florida Institutes of Certified Public Accountants
Affiliate member Government Finance Officers Association

Professional Experience
Over 10 years experience in all phases of public accounting and auditing experience, with a concentration in financial and compliance audits. Mr. Herman has been involved in all phases of the audits listed on the preceding pages.

Continuing Professional Education
Has participated in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. He has attended courses in those areas over the last two years such as:
Governmental Accounting Report and Audit Update
Annual Update: Government Accounting Reporting and Auditing Annual Update for Accountants and Auditors

I Personnel Qualifications and Experience
David F. Haughton, CPA
Accounting and Audit Manager - 34 years

Education
Stetson University, B.B.A. - Accounting
Registrations
Certified Public Accountant - State of Florida, State Board of Accountancy

Professional Affiliations/Community Service
Member of the American and Florida Institutes of Certified Public Accountants
Former Member of Florida Institute of Certified Public Accountants Committee on State and Local Government
Affiliate Member Government Finance Officers Association (GFOA) for over 10 years
Affiliate Member Florida Government Finance Officers Association (FGFOA) for over 10 years
Technical Review-1997 FICPA Course on State and Local Governments in Florida
Board of Directors - Kiwanis of Ft. Pierce, Treasurer - 1994-1999; Vice President - 1999-2001

Professional Experience
Twenty-seven years public accounting experience with an emphasis on governmental and nonprofit organizations.
State Auditor General's Office - West Palm Beach, Staff Auditor, June 1985 to September 1985
Accounting and Audit Manager of Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL, responsible for audit and accounting services including governmental and not-for-profit audits.
Over 20 years of public accounting and governmental experience, specializing in governmental and nonprofit organizations with concentration in special districts, including Community Development Districts which provide services including water and sewer utilities. Governmental and non-profit entities served include the following:

Counties:
St. Lucie County

Municipalities: City of Fort Pierce City of Stuart

I Personnel Qualifications and Experience
David F. Haughton, CPA (Continued)
Accounting and Audit Manager

Professional Experience (Continued) Special Districts:
Bluewaters Community Development District
Country Club of Mount Dora Community Development District Fiddler's Creek Community Development District #1 and #2 Indigo Community Development District
North Springs Improvement District
Renaissance Commons Community Development District St. Lucie West Services District
Stoneybrook Community Development District Summerville Community Development District Terracina Community Development District Thousand Oaks Community Development District Tree Island Estates Community Development District Valencia Acres Community Development District

Non-Profits:
The Dunbar Center, Inc.
Hibiscus Children's Foundation, Inc. Hope Rural School, Inc.
Maritime and Yachting Museum of Florida, Inc. Tykes and Teens, Inc.
United Way of Martin County, Inc.
Workforce Development Board of the Treasure Coast, Inc.
While with the Auditor General's Office he was on the staff for the state audits of the Martin County School District and Okeechobee County School District.
During 1997 he performed a technical review of the Florida Institute of Certified Public Accountants state CPE course on Audits of State and Local Governments in Florida. His comments were well received by the author and were utilized in future updates to the course.
Continuing Professional Education
During the past several years, he has participated in numerous professional development training programs sponsored by the AICPA and FICPA, including state conferences on special districts and governmental auditing in Florida. He averages in excess of 100 hours bi-annually of advanced training which exceeds the 80 hours required in accordance with the continuing professional education requirements of the Florida State Board of accountancy and the AICPA Private Companies Practice Section. He has over 75 hours of governmental CPE credit within the past two years.

I Personnel Qualifications and Experience
Paul Daly
Senior Accountant - 14 years

Education
Florida Atlantic University, S.S. - Accounting

Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Working to attain the requirements to take the Certified Public Accounting (CPA) exam.

I Personnel Qualifications and Experience
Bryan Snyder
Manager - 11 years

Education
Florida Atlantic University, B.B.A. - Accounting

Professional Experience
Accountant beginning his professional auditing career with Berger, Toombs, Elam, Gaines, & Frank.
Mr. Snyder is gaining experience auditing governmental & nonprofit entities.

Continuing Professional Education
Mr. Snyder participates in numerous continuing education courses and plans on working to acquire his CPA certificate.
Mr. Snyder is currently studying to pass the CPA exam.

I Personnel Qualifications and Experience

Tifanee Terrell, CPA
Senior Accountant - 5 years

Education
+ Florida Atlantic University, M.A.C.C. -Accounting

Professional Experience
+	Senior Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
+	Ms. Terrell participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

I Personnel Qualifications and Experience

Dylan Dixon
Senior Accountant - 4 years

Education
Indian River State College, B.S. -Accounting
+ Florida Gulf Coast University, M.S. - Accounting
Professional Experience
Senior Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Mr. Dixon participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.
Mr. Dixon is currently studying to pass the CPA exam.

I Personnel Qualifications and Experience

Brennen Moore
Staff Accountant - 3 years

Education
Indian River State College, B.S. -Accounting

Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Mr. Moore participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

I Personnel Qualifications and Experience

Katie Gifford
Staff Accountant - 2 years

Education
Indian River State College, B.S. -Accounting

Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Ms. Gifford participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

I Personnel Qualifications and Experience

Rayna Zicari
Staff Accountant - 2 years

Education
Stetson University, B.B.A. -Accounting

Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Ms. Zicari participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

I Personnel Qualifications and Experience

Deandre McFadden
Staff Accountant - 1 year

Education
+ Florida Atlantic University, B.S. - Accounting

Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Mr. McFadden participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

Report on the Firm's System of Quality Control

6930 Gall Boulevard
Suite 200
Zephyrhills, FL 33542

813.788.2155
lJGPerry.com

December 4, 2025
To the Partners of Berger, Toombs, Elam, Gaines & Frank, CPAs, PL
and the Peer Review Committee of the Florida Institute of Certified Public Accountants
We have reviewed the system of quality control for the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank, CPAs, PL, in effect for the year ended May 31, 2025. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards). A summary of the nature, objectives, scope, limitations of, and the procedures performed in a system review as described in the Standards may be found at www.aicpa.org/prsummary. The summary also includes an explanation of how engagements identified as not performed or reported on in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating.

Firm's Responsibility
The firm is responsible for designing and complying with a system of quality control to provide the firm with reasonable assurance of performing and reporting in conformity with the requirements of applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported on in conformity with the requirements of applicable professional standards, when appropriate, and for remediating weaknesses in its system of quality control, if any.
Peer Reviewer's Responsibility
Our responsibility is to express an opinion on the design of and compliance with the firm's system of quality control based on our review.

Required Selections and Considerations

Engagements selected for review included engagements performed under Government Auditing Standards, including a compliance audit under the Single Audit Act.

As a part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in determining the nature and extent of our procedures.
Opinion
In our opinion, the system of quality control for the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank, CPAs, PL, in effect for the year ended May 31, 2025 has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies), or fail. Berger, Toombs, Elam, Gaines & Frank, CPAs, PL has received a peer review rating of pass.
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DG Perry

DGPerry
CPAs + Advisors

Section C

Prepared for Indigo Community Development District
Prepared By: McIntosh CPA

June 22, 2026

Independent Audit Service Proposal

2385 NW Executive Center Dr.
Boca Raton, FL 33431 rmcintoshcpa.com

Table of Contents
Transmittal Letter	2
Statement of Understanding and Scope of Work	3
Qualifications, and Experience	6
Personnel	7
Schedule of Fees	8
Appendix	9

Transmittal Letter

June 22, 2026
Board of Supervisors
Indigo Community Development District Volusia County

McIntosh CPA is pleased to submit this proposal to provide annual auditing services for the Indigo Community Development District (the "District"). Our firm specializes in auditing services for governmental entities, including special districts, ensuring compliance with Florida Statutes, Government Auditing Standards (Yellow Book), and the requirements set forth by the Florida Auditor General. We are a Woman & Minority Business certified by the State of Florida.

While the firm is new, the managing partner has been providing auditing services to special districts for over 18 years and has an impeccable reputation among former clients. With this experience and knowledge, we are uniquely qualified and ready to assist the District with the audit services needed. We are confident that we will not only provide the services required but exceed expectations.

We understand the importance of accountability and fiscal responsibility in government operations. Our audit methodology is designed to provide an efficient, thorough, and collaborative review process while minimizing disruption to your daily operations. Additionally, we are committed to maintaining open communication and delivering clear, actionable recommendations to support the District’s financial integrity and operational efficiency

We have an established reputation for delivering high-quality, timely, and efficient audits. With our extensive experience, we are confident in our ability to provide the District with the highest level of professional service. We acknowledge that this proposal is valid for ninety (90) days following submission.

We thank you for the opportunity to provide a proposal and look forward to working with the District’s team. Please do not hesitate to contact Racquel McIntosh at 2385 NW Executive Center Dr., Suite 100, Boca Raton FL 33431, 561-981-6282, or mcintoshcpa@outlook.com with any questions.

Sincerely,
Racquel McIntosh, CPA Founder & Managing Partner

Statement of Understanding and Scope of Work
The Indigo Community Development District requires independent audit services for the fiscal years ending September 30, 2026, with an option for five additional one-year renewals. Our firm understands that the audit must comply with:
Chapter 218.39, Florida Statutes
Florida Auditor General’s Rules
Government Auditing Standards (Yellow Book)
Licensure under Chapter 473
The audit will include an examination of the District’s financial records, internal controls, and compliance with applicable laws and regulations.
AUDIT TIMELINE
We recognize the importance of adhering to the District’s annual audit deadline and are fully committed to ensuring a timely and efficient audit process. Racquel McIntosh will be responsible for the firm meeting the required deadline. Our team will strategically plan and execute the audit to ensure that the draft and auditor’s reports are completed well in advance of the deadline, allowing ample time for review and discussion. Additionally, we will maintain open communication throughout the engagement to address any concerns promptly and ensure a smooth and seamless audit experience.
SCOPE OF WORK
Conduct an independent audit in accordance with Government Auditing Standards
Evaluate internal controls and compliance with Florida statutes
Issue audited financial statements with findings and recommendations
Report to the Board of Supervisors on the audit findings
Provide ongoing support for financial and compliance questions The audit will be performed in the three phases below;

Planning

Fieldwork

Reporting

AUDIT PLANNING

This is the most critical part of an audit, as a well planned audit determines the flow and efficiency for the entire audit. Planning consists of the following segments:

Obtain an understanding of the District – we will gain an understanding of the District in order to perform risk assessment for the various segments of the audit. It involves reviewing the policies and procedures, documenting the internal controls of the District, including compliance requirements, and making an initial assessment of inherent risk in order to determine the preliminary risk of material misstatement to the financial statements. It also includes gaining an understanding of the District's IT environment and how that affects financial reporting.
IT Assessment – we will discuss with management and document the District’s IT infrastructure, including; general controls over the network and the accounting software, and specific controls within the accounting software. We will also discuss access, backups, disaster recovery, and virus protection. These discussions will assist in determining if the IT infrastructure is adequate to reduce any material financial statement misstatements.

Preliminary analytics – current vs prior year review of accounts to determine and document causes for fluctuations.

Risk Assessment - Used in conjunction with other planning items above to dictate further audit procedures.
FIELDWORK

Based on the risk assessment results from planning, a combination of analytical procedures, detail test of transactions, and use of audit confirmations will be applied by the auditor.

Analytical procedures – these will consist of revenue and expenditure variances from the prior year, variances with the budget, calculating revenue expectations, and reviewing trend analysis for anomalies.

Test of details – these will consist of tracing and vouching transactions to and from the accounting records. Will also include testing bond compliance.

Audit confirmations – these will be sent to attorneys, tax collector, bond trustees, and other entities as deemed necessary.

REPORTING

Once the fieldwork has been completed, a draft of the financial statements along with all related audit reports will be prepared for management’s review. McIntosh CPA utilizes a memo to management regarding findings and recommendations not deemed significant and therefore not included in any of the audit reports. The memo will detail the observation and provide a recommendation for corrective action. No management response is required since it will not be presented in any audit report. Before a finding is reported in the audit report, a determination is made as to why the issue occurred and whether it was a one-time occurrence. We ensure that reporting items in the audit report are necessary and that recommendations are cost beneficial.
For all three phases above, if deficiencies or discrepancies are identified, management will be informed immediately to give them a chance to research and provide additional information or put corrective measures in place.

Qualifications and Experience
INDEPENDENCE
We affirm that McIntosh CPA is independent with respect to the District. We meet the independence standards of Generally Accepted Auditing Standards and the U.S. Government Accountability Office’s Government Auditing Standards.
FIRM QUALIFICATIONS

Licensed under Chapter 473, Florida Statutes
Over 18 years of experience auditing governments
Demonstrated expertise in auditing special districts and financials
Strong track record of timely report delivery and responsiveness
The services as outlined in the statement of understanding will be overseen by Racquel McIntosh CPA, who brings 18 years of exemplary service in the government auditing and accounting industry. In her previous role, she was an audit partner providing auditing services to municipalities and special districts throughout the State of Florida and was in charge of audit quality for the firm. In addition, she assisted clients with internal policy review, internal control best practices and implementation, and assisted with implementation of accounting software and accounting standards.
Further, she has met the educational requirements for CPAs set forth under Florida Statutes and the Government Auditing Standards (Yellow Book) issued by the Government Accountability Office (GAO). See next page for resume.

Value-Added Service
In addition to providing audit services for the District, Racquel provides an annual training session for the District accounting staff which will include; reviewing items found in the previous year’s audit, accounting treatment for certain transactions, how to respond to auditor inquiry, how to analyze financial statements, and new accounting standards and regulations applicable to the upcoming audit year.
REFERENCES
Below are three districts that the engagement partner has worked on with the named management companies. In total, the engagement partner oversaw and worked on over 200 CDDs.

CATALINA AT WRINKLER PRESERVE COMMUNITY DEVELOPMENT DISTRICT	Rizzetta & Company
3434 Colwell Avenue, Suite 200
Tampa, FL 33614	
BERRY BAY COMMUNITY DEVELOPMENT DISTRICT	Meritus
2005 Pan Am Circle, Suite 300
Tampa, FL 33607	
BRIGHTON LAKES COMMUNITY DEVELOPMENT DISTRICT	Inframark
210 N University Drive Coral Springs, FL 33071	

Schedule of Fees
Below are the all-inclusive fees for the District’s annual financial statement audit

Fiscal Year	Proposed Fee	
2026	$9,000	
2027	$9,100	
2028	$9,200	
2029	$9,300	
2030	$9,400	
2031		

The above fees are based on the District not issuing additional Bonds in any of the fiscal years. If Bonds are issued, then fees will be renegotiated.

Appendix

Board of Supervisors Meeting

Minutes

MINUTES OF MEETING INDIGO
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Indigo Community Development District was held Wednesday, May 20, 2026 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	Chairman
Kevin Kilian	Vice Chairman
Ken Workowski	Assistant Secretary
Ron Brown	Assistant Secretary
Ron Byrne	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

FIRST ORDER OF BUSINESS	Roll Call
Mr. LeBrun called the meeting to order and called the roll.

SECOND ORDER OF BUSINESS	Public Comments
Mr. Shackelford stated I haven’t heard any discussion on any improvements that the CDD is going to make to benefit residents of all the communities. You have an audit committee appointment. If that is not strictly for board members I am available.
Ms. Lewis stated I’m president of the Jubilee HOA. The board appreciates the ponds that have been treated recently; however, they don’t seem to be working and some of the ponds don’t seem to be treated at all. On May 12th I spoke with Scot from Solitude who is treating the pond behind our house, which is pond 20. He has been spraying with a backpack and the one he used on the backpack didn’t touch part of the algae, because the wand in the backpack only goes so far.

I asked him about the algae in the middle of the pond and around the fountain, he said this is not the proper way to treat these ponds. I asked him why he wasn’t using the boat anymore and he said kept getting stuck so he stopped using the boat. He finally got in the pond with a boat and sprayed a portion of the pond but for some reason didn’t go to the end of the pond where all the algae was that he couldn’t reach with the wand. Two fountains in both ponds No. 20 and 21 have been shut off for several weeks as a recommendation of The Lake Doctors due to the algae in the ponds. Pond no. 21 doesn’t appear to have been sprayed in a long time. The grass is very high, growing around the perimeter and into the pond. If it was sprayed the grass would not be green and would not be that prolific. Residents along pond no. 22 said the pond was not sprayed on May 12th. They are very concerned about health hazards of the algae growing in the pond and have again threatened a lawsuit. I was told by the aquatic toxins department, part of the department of health, that there were many different species of algae that should be tested by the company that treats the ponds to find out if it is a health hazard or not. I left a message and asked for a return call but did not receive a call back. This is a continuing issue with all ponds. I appreciate what has been sone so far, but it seems like some of the ponds are being missed and I don’t know why.
Mr. LeBrun stated we will discuss that as we go through the field manager’s report.
Ms. Picarillo stated on May 12th Solitude was out and I spoke to Scott and my patio faces the largest portion of the pond and he was spraying a little bit and I don’t think he came across the pond and spayed because the algae is still built up and he said he was going to do it. They are not doing their job as expected. At the last discussion here you were going to review his contract and decide how to proceed. If he is not doing the job another company is available.
Ms. Blodgett stated if anyone wants to look at our pond is full of red algae now. They said they sprayed, but he has not. There are 12 houses on that pond with cameras facing the back. No one came to spray in May when the said they did. Let’s hope it is not toxic. It butts up to Tournament.
Mr. LeBrun stated I made notes and we will address them as we go through the agenda.

THIRD ORDER OF BUSINESS	Approval of the Minutes of the March 27,
2026 Meeting

On MOTION by Mr. Killian seconded by Mr. Byrne with all in favor the minutes of the March 27, 2026 meeting were approved as presented.

FOURTH ORDER OF BUSINESS	Consideration	of	Resolution	2026-01
Approving the Proposed Fiscal Year 2027 Budget
Mr. LeBrun stated Resolution 2026-01 approves the proposed fiscal year 2027 budget and sets a public hearing. A copy of the proposed budget is included in the agenda package. There is no proposed increase in assessments and they will stay level this year similar to last year.
Mr. LeBrun gave an overview of the different sections of the budget and stated this sets the ceiling on the assessments and we can move money between line items.

On MOTION by Mr. Workowski seconded by Mr. Killian with all in favor Resolution 2026-01 Approving the Proposed Fiscal Year 2027 Budget was approved.

FIFTH ORDER OF BUSINESS	Consideration of Resolution 2026-02 Relating
to the General Election and Qualifying Procedures
Mr. LeBrun stated there will be some seats up for election. The district doesn’t handle the election; it is through the Supervisor of elections office. It will be on the ballot in November and the seats up for election, seat 1 held by Mr. Byrne, seat no. 3 held by Mr. Brown and seat no. 5 held by Mr. McCommon. If you are interested in running for those seats the qualifying period is from noon June 8th to noon June 12th.

On MOTION by Mr. McCommon seconded by Mr. Byrne with all in favor Resolution 2026-02 Relating to the General Election and Qualifying Procedures was approved.

SIXTH ORDER OF BUSINESS	Consideration of Resolution 2026-03 Setting a
Public Hearing for Updated Rules of Procedure
Mr. LeBrun stated Resolution 2026-03 sets the public hearing for the updated rules of procedure.
Ms. Buchanan stated they are rules of procedure that we propose for all of our districts. We provide updates every three or four years and they incorporate statutory changes and lessons learned. There were voting changes, rulemaking provisions and some changes to the way public procurement process works. We can send a red line but you are setting a hearing today and we can continue to revise the draft that you have up until we actually adopt the rules. We are trying to line up your rule adoption hearing with your budget hearing so we don’t have to have any extra meetings.

On MOTION by Mr. Workowski seconded by Mr. McCommon with all in favor Resolution 2026-03 Setting a Public Hearing for Updated Rules of Procedure was approved.

SEVENTH ORDER OF BUSINESS	Appointment	of	Audit	Committee	and
Chairman
Mr. LeBrun stated the auditor usually has a two, three or four year cycle and we are a the end of that cycle. We have an independent auditor to audit the district’s book. You will adopt criteria and we will publish that and at the following meeting we will bring back proposals and the audit committee will rank them.

On MOTION by Mr. McCommon seconded by Mr. Killian with all in favor the board members were appointed to serve as the audit committee and Mr. McCommon as chairman.

EIGHTH ORDER OF BUSINESS	Staff Reports
District Counsel
Mr. McCommon stated the last I recall the company we were going to contract with for replacing the Beemats, it sounds like that process is getting extended or delayed more than we understood. I want to get an understanding of where that is and what is the expectation.

Mr. LeBrun stated the agreement was signed and given to them and they are starting their process. A week or two ago I was copied on some communication from the water management district asking for some information from National Stormwater Trust. The ball is rolling on the permit. I don’t think we have an exact date; it depends on the information they are requesting and how fast they get it.
Mr. von der Osten stated it was an associate of the gentleman who was here and he is in charge of the permitting. They have submitted to modify the permit and the questions were related to that. Those lakes have not been transferred from construction status to operational status by the original developer. It is basically a one-page signoff. The question was who is this entity that pulled the permit and I told them it was no longer viable, it was an investor that picked up the property from the bank and then sold it to the next entity. He was going back to the water management district and explain the situation that entity is not around. It should be in operation phase anyway. If fell off the radar when developers went belly up, a situation not totally unlike what happened in Jubilee.

District Engineer - Report
There being no comments, the next item followed.

District Manager
Presentation of Amtec Rebate Report, Series 2021
Presentation of Amtec Rebate Report, Series 2024
III.  Presentation of Amtec Rebate Report, Series 2005

On MOTION by Mr. Killian seconded by Mr. McCommon with all in favor the arbitrage rebate calculation reports for the series 2021, 2024 and 2005 were accepted.

iv.	Presentation of Number of Registered Voters 3,035
A copy of the letter from the supervisors of elections reporting that there are 3,035 registered voters residing in the district was included in the agenda package.

C.	Field Operational Manager
Mr. LeBrun stated one of the residents has asked what improvements are going to be made and the budget is set up for operations and maintenance. Holiday lights is something you added

and we did extra sod replacements. Any extra things would have to come from the budget, which comes from the assessments.

i.   Consideration of Proposal from Beemats, LLC
Mr. von der Osten stated the proposal from Beemats is a continuation, a one-year renewal, the amount on the proposal is $118,406. They do need an agreement, they don’t work just from a proposal.
Mr. LeBrun stated I think we need to approve the proposal but I think we should add a termination clause of 30 or 60 days. If the permitting gets finished we are not locked into the full year. I don’t know if they will accept that, but we can ask for a 60-day termination clause.
Ms. Buchanan stated I think we have a 30-60-day termination at our option in all of our contracts, so I think that works.

On MOTION by Mr. Killian seconded by Mr. McCommon with all in favor the proposal from Beemats, LLC in the amount of
$118,406.40 was approved subject to 30 day/60-day termination and the chairman or vice chairman was authorized to execute the agreement for services.

Ms. Buchanan stated I think the original agreement has the 30 day termination so I don’t think this should be an issue.
Mr. von der Osten stated I have communication with Solitude weekly. I have gone back and forth with every person I can find in that company from Scott, the technician to the operations manager, his boss, the regional manager and once again May 12th was going to be the date for the latest treatment and they did backpack it but the backpack doesn’t have the reach. They can’t use the SUV, which has the power sprayer. It is not going to reach the middle of the lake. They need to bring the boat. All the lakes in the community are bad right now because of the drought. That being said, I just looked at the lake bank behind a home and there is green grass there it is not brown. I have threatened as much as I can, they claim to be responsive, we get the reports, but you see it better than I do. I can’t disagree with the residents. I don’t know if we need to do a performance notice with Solitude, but I have done what I can. We can look at the RFP process.

Mr. LeBrun stated we are blow the threshold for the public bid process. The ponds behind Gala Circle that was referenced are owned by the HOA. They have not been conveyed to the CDD. The CDD sprays the surface water. You can send the RFP out to vendors and get proposals.
Mr. von der Osten stated the majority of the ponds are not owned by the CDD.

On MOTION by Mr. Workowski seconded by Mr. Killian with all in favor staff was authorized to send a letter of non-performance to Solitude Lake Maintenance and to explore other options.

NINTH ORDER OF BUSINESS	Financial Statements as of September 30, 2026
A copy of the financials was included in the agenda package.

TENTH ORDER OF BUSINESS	Approval of Check Register

On MOTION by Mr. Workowski seconded by Mr. McCommon with all in favor the check register was approved.

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

TWELFTH ORDER OF BUSINESS	Supervisors Requests and Public Comments
Mr. Shackleford stated the audit committee is not internal, it’s external?
Mr. LeBrun stated the auditor is a third-party firm, the committee selects the firm by using the selection criteria. The committee is the board members.
Mr. Shackleford stated the improvements in the community I mentioned is not necessarily take money from other items as much as at the end of the fiscal year if there is money left over to perhaps place some of that money into improvements for the residents of all the communities. The biggest thing I hear from everybody is what am I getting for this money. My answer is they are maintaining the ponds, but there is more to it than that. Put it on the website what you are doing to improve the community and people will appreciate that.

Ms. Lewis stated you mentioned that Katie has done a deep dive about pond ownership, we have been trying to get documentation for several years and have never received documentation.
Mr. LeBrun stated I think they are looking at everything and once they get it finalized they are going to send it out and I think they are near the end.
Ms. Lewis stated as far as the algae, if it is toxic, can anything be done soon so people aren’t getting sick?
Mr. LeBrun stated I’m sure Kurt is going to reach out to Solitude and make sure they put an emergency call in.
Ms. Lewis stated I don’t know if contacting the toxic department would help. I left a message, but nobody got back to me.
Mr. von der Osten stated I will call the regional manager this afternoon.
Mr. LeBrun stated we will have the audit committee meeting right after this meeting.

THIRTEENTH ORDER OF BUSINESS    Next Scheduled Meeting – July 22, 2026 at
6:00 p.m. at the Fairfield by Marriott Daytona Beach, 1820 Checkered Flag Boulevard, Daytona Beach, Florida
Mr. LeBrun stated the next meeting is scheduled for July 22, 2026 at 1:00 pm in the
same location.

FOURTEENTH ORDER OF BUSINESS   Adjournment

On MOTION by Mr. Killian seconded by Mr. Workowski with all in favor the meeting adjourned at 1:43 p.m.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section IV

Section A

Section 1

RESOLUTION 2026-04

THE ANNUAL APPROPRIATION RESOLUTION OF THE INDIGO COMMUNITY DEVELOPMENT DISTRICT (THE “DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2026, AND ENDING SEPTEMBER 30, 2027

WHEREAS, the District Manager has, prior to the fifteenth (15th) day of June, 2026, submitted to the Board of Supervisors (the “Board”) a proposed budget for the next ensuing budget year along with an explanatory and complete financial plan for each fund of the Indigo Community Development District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and

WHEREAS, at least sixty (60) days prior to the adoption of the proposed annual budget (the “Proposed Budget”), the District filed a copy of the Proposed Budget with the local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and

WHEREAS, the Board set July 22, 2026, as the date for a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and

WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October 1, of each year, the District Board by passage of the Annual Appropriation Resolution shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year; and
WHEREAS, the District Manager has prepared a Proposed Budget, whereby the budget shall project the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF INDIGO COMMUNITY DEVELOPMENT DISTRICT;

Section 1.	Budget

That the Board of Supervisors has reviewed the District Manager’s Proposed Budget, a copy of which is on file with the Office of the District Treasurer and the Office of the Recording Secretary, and hereby approves certain amendments thereto, as shown in Section 2 below.

That the District Manager’s Proposed Budget, as amended by the Board, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes, and incorporated herein by reference; provided, however, that the comparative figures contained in the adopted budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures for Fiscal Year 2026 and/or revised projections for Fiscal Year 2027.
That the adopted budget, as amended, shall be maintained in the Office of the District Treasurer and the District Recording Secretary and identified as “The Budget for INDIGO Community Development District for the Fiscal Year Ending September 30, 2027”, as adopted by the Board of Supervisors on July 22, 2026.

Section 2.	Appropriations

There is hereby appropriated out of the revenues of the Indigo Community Development District, for the Fiscal Year beginning October 1, 2026, and ending September 30, 2027, the sum of 	, to be raised by the levy of assessments and otherwise, which sum is deemed by the Board of Supervisors to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:

TOTAL GENERAL FUND	$	 TOTAL CAPITAL RESERVE FUND	$	 TOTAL ALL FUNDS	$	
Section 3.	Supplemental Appropriations

The Board may authorize by resolution, supplemental appropriations or revenue changes for any lawful purpose from funds on hand or estimated to be received within the fiscal year as follows:

Board may authorize a transfer of the unexpended balance or portion thereof of any appropriation item.
Board may authorize an appropriation from the unappropriated balance of any fund.

Board may increase any revenue or income budget amount to reflect receipt of any additional unbudgeted monies and make the corresponding change to appropriations or the unappropriated balance.

The District Manager and Treasurer shall have the power within a given fund to authorize the transfer of any unexpected balance of any appropriation item or any portion thereof, provided such transfers do not exceed Ten Thousand Dollars ($10,000) or have the effect of causing more than 10% of the total appropriation of a given program or project to be transferred previously approved transfers included.  Such transfer shall not have the effect of causing a more than

$10,000 or 10% increase, previously approved transfers included, to the original budget appropriation for the receiving program. Transfers within a program or project may be approved by the Board of Supervisors. The District Manager or Treasurer must establish administrative procedures which require information on the request forms proving that such transfer requests comply with this section.

Introduced, considered favorably, and adopted this 22nd day of July 2026.

ATTEST:	BOARD OF SUPERVISORS OF THE INDIGO COMMUNITY DEVELOPMENT DISTRICT

Secretary

By:	 Its:	

Section 2

RESOLUTION 2026-05

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE INDIGO COMMUNITY DEVELOPMENT DISTRICT IMPOSING SPECIAL ASSESSMENTS AND CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AUTHORITY TO TRANSMIT ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE

WHEREAS, the Indigo Community Development District (the “District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District; and
WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District’s adopted Improvement Plan and Chapter 190, Florida Statutes; and

WHEREAS, the Board of Supervisors of the District (“Board”) hereby determines to undertake various operations and maintenance activities described in the District’s budget for Fiscal Year 2026-2027 (“Operations and Maintenance Budget”), attached hereto as Exhibit “A” and incorporated by reference herein; and

WHEREAS, the District must obtain sufficient funds to provide for the operation and maintenance of the services and facilities provided by the District as described in the District’s budget for Fiscal Year 2026-2027; and

WHEREAS, the provision of such services, facilities, and operations is a benefit to lands within the district; and

WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose special assessments on benefited lands within the District; and
WHEREAS, the District has previously levied an assessment for debt service, which the District now desires to collect on the tax roll pursuant to the Uniform Method and which is also indicated on Exhibit “A”; and

WHEREAS, Chapter 197, Florida Statutes, provides a mechanism pursuant to which such special assessments may be placed on the tax roll and collected by the local tax collector (“Uniform Method”); and

INDIGO CDD
Resolution 2026-05 (Levying Assessments)

WHEREAS, the District has previously evidenced its intention to utilize this Uniform Method; and
WHEREAS, the District has approved an Agreement with the Property Appraiser and Tax Collector of Volusia County to provide for the collection of the special assessments under the Uniform Method; and
WHEREAS, it is in the best interests of the District to proceed with the imposition of the special assessments; and
WHEREAS, it is in the best interests of the District to adopt the Assessment Roll of the Indigo Community Development District (the “Assessment Roll”) attached to this Resolution as Exhibit “B” and incorporated as a material part of this Resolution by this reference, and to certify the Assessment Roll by its officers or other designees to the Volusia County Tax Collector pursuant to the Uniform Method; and

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

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE INDIGO COMMUNITY DEVELOPMENT DISTRICT:
SECTION 1. BENEFIT. The provision of the services, facilities, and operations as described in Exhibit “A” confer a special and peculiar benefit to the lands within the District, which benefits exceed or equal the costs of the assessments. The allocation of the costs to the specially benefited lands is shown in Exhibit “B”
SECTION 2. Assessment Imposition. A special assessment for operation and maintenance as provided for in Chapter 190, Florida Statutes, is hereby imposed and levied on benefited lands within the District in accordance with Exhibit “B.”
SECTION 3. COLLECTION. The collection of the operation and maintenance special assessments shall be at the same time and in the same manner as Volusia County taxes in accordance with the Uniform Method. The District shall also collect its previously levied debt service assessment pursuant to the Uniform Method, as indicated on Exhibit “B.”
SECTION 4. ASSESSMENT ROLL. The District's Assessment Roll, attached to this Resolution as Exhibit “B,” is hereby certified to the Volusia County Tax Collector and shall be collected by Volusia County Tax Collector in the same manner and time as Volusia County taxes. The proceeds therefrom shall be paid to the Indigo Community Development District. The Board of Supervisors hereby authorizes any officer of the District, the District Manager, Darrin Mossing Jr and Michael Cortese, or any one of them (herein referred to as an Authorized Agents) to execute a form DR408A and such other documents as may be necessary to formally transmit and certify the

Assessment Roll to the Volusia County Tax Collector and take such other actions as may be associated therewith.
SECTION 5. Assessment Roll Amendment. The District Manager shall keep apprised of all updates made to the Volusia County property roll by the Property Appraiser after the date of this Resolution and the Authorized Agents, or any of them, shall amend the District’s Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the Volusia County property roll. After any amendment of the Assessment Roll, the District Manager shall file the updates to the tax roll in the District records.

SECTION 6. SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.

SECTION 7. EFFECTIVE DATE. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board of Supervisors of the Indigo Community Development District.
PASSED AND ADOPTED this 22nd day of July 2026.

ATTEST:	BOARD OF SUPERVISORS OF THE INDIGO COMMUNITY DEVELOPMENT DISTRICT

Secretary

By:	 Its:		

Exhibit A: Adopted Budget Exhibit B: Assessment Roll

INDIGO CDD
Resolution 2026-05 (Levying Assessments)

Exhibit A

Indigo
Community Development District

Proposed Budget FY2027

Table of Contents

1-3	General Fund	

4-11	

General Fund Narrative	

12	

Debt Service Fund 1999A	

13	

Amortization Schedule Series 1999A	

14	

Debt Service Fund Series 1999C	

15	

Debt Service Fund Series 2005	

16	

Debt Service Fund Series 2021	

17	

Amortization Schedule Series 2021	

18	

Debt Service Fund Series 2024	

19	

Amortization Schedule Series 2024	

Adopted
Budget	Actual
Thru	Projected
Next	Total
Projected	Proposed
Budget	
FY2026	6/30/26	3 Months	9/30/26	FY2027	

Revenues:		
Special Assessments	$	1,616,396	$	1,734,022	$	-	$	1,734,022	$	1,616,396	
Interest	36,000	45,808	13,500	59,308	48,000	
I-95 City of Daytona Funding	8,775	-	8,775	8,775	8,775	
Miscellaneous Income	-	670	-	670	-	
Carry Forward Surplus	57,561	-	-	-	103,835	
Total Revenues	$	1,718,732	$	1,780,499	$	22,275	$	1,802,774	$	1,777,006	

Expenditures:						
Administrative:						
Supervisor Fees	$	12,000	$	2,600	$	3,000	$	5,600	$	12,000	
FICA Expense	918	199	230	428	918	
Engineering Fees	15,000	3,832	2,000	5,832	15,000	
Attorney	28,000	14,928	10,625	25,553	28,000	
Arbitrage	2,250	2,250	-	2,250	2,250	
Dissemination	10,811	8,308	2,703	11,011	11,135	
Annual Audit	6,430	4,810	-	4,810	6,430	
Trustee Fees	13,356	8,970	4,526	13,496	13,496	
Assessment Administration	21,836	21,836	-	21,836	22,491	
Management Fees	68,657	51,493	17,164	68,657	70,717	
Information Technology	2,884	2,163	721	2,884	2,971	
Website Maintenance	1,236	927	309	1,236	1,273	
Telephone	300	-	75	75	300	
Postage	1,000	535	150	685	1,000	
Printing & Binding	1,750	19	56	75	1,750	
Insurance	37,304	33,676	-	33,676	34,000	
Legal Advertising	2,500	2,556	1,000	3,556	2,500	
Meeting Room Fee	2,100	1,503	1,221	2,724	2,442	
Other Current Charges	500	303	150	453	500	
Office Supplies	350	3	22	25	350	
Office Expense	6,000	4,500	1,500	6,000	6,000	
Dues, Licenses & Subscriptions	175	175	-	175	175	
Total Administrative:	$	235,357	$	165,585	$	45,451	$	211,037	$	235,698	

Adopted
Budget	Actual
Thru	Projected
Next	Total
Projected	Proposed
Budget	
FY2026	6/30/26	3 Months	9/30/26	FY2027	

Operations & Maintenance I-95		
Electric	$	27,000	$	3,241	$	1,350	$	4,591	$	27,000	
Landscape Maintenance	55,986	41,990	13,997	55,986	55,986	
Landscape Contingency	3,500	-	3,500	3,500	3,500	
Plant Replacement & Annuals	8,000	-	8,000	8,000	8,000	
Lake Maintenance	6,582	4,330	1,448	5,778	6,755	
Irrigation Repairs	20,000	3,315	4,565	7,880	20,000	
Repairs & Maintenance	9,845	6,659	135	6,794	9,845	
Contingency	2,461	1,846	615	2,461	2,461	
Total Operations & Maintenance I-95:	$	133,374	$	61,380	$	33,610	$	94,990	$	133,547	
Operations & Maintenance Community Wide						
On-Site Manager	$	38,160	$	25,440	$	12,720	$	38,160	$	38,160	
Electric	45,610	30,570	9,900	40,470	45,610	
Landscape Maintenance	576,436	450,282	150,094	600,376	600,376	
Landscape Contingency	30,000	27,412	9,137	36,550	50,000	
Fertilizer/Pest Control	38,000	-	38,000	38,000	38,000	
Plant Replacement & Annuals	35,000	24,566	5,434	30,000	35,000	
Sod Replacement	28,512	1,540	13,460	15,000	28,512	
Lake Maintenance	98,616	74,351	24,864	99,216	102,441	
Fountain Maintenance	18,000	6,977	450	7,427	18,000	
Holiday Lighting	18,585	18,585	-	18,585	18,585	
Irrigation Repairs	35,000	17,921	5,973	23,894	35,000	
Repairs & Maintenance	39,800	19,826	6,606	26,432	39,800	
Contingency	16,158	5,877	615	6,492	16,158	
Conservation Easement Maintenance	50,224	37,668	12,556	50,224	50,224	
Tree Trimming	29,892	-	15,000	15,000	29,892	
Pressure Washing	10,000	10,000	-	10,000	20,000	
The Preserve at LPGA
Landscape Maintenance	
$	113,741	
$	85,302	
$	28,434	
$	113,736	
$	113,736	
Landscape Contingency	8,000	-	2,000	2,000	8,000	
Plant Replacement & Annuals	2,500	974	276	1,250	2,500	
Floating Wetland Maintenance	112,768	37,670	75,198	112,868	112,768	
Irrigation Repairs	2,500	-	625	625	2,500	
Contingency	2,500	-	625	625	2,500	
Total Operations & Maintenance Community Wide:	$	1,350,001	$	874,961	$	411,967	$	1,286,929	$	1,407,762	
						
Total Expenditures	$	1,718,732	$	1,101,927	$	491,028	$	1,592,955	$	1,777,006	
						
Excess Revenues (Expenditures)	$	-	$	678,573	$	(468,753)	$	209,819	$	-	

Net Assessment	$	1,616,396	
Collection Cost (6%)	$103,174	
Gross Assessment	$1,719,570	

Indigo
Community Development District Proposed Budget
FY2027

Assessment Chart

Development
Type	PARCEL	
Total Units	
ERU	
Total ERUS	
FY27 O&M Total Net	
FY27 Per Unit Net	FY27 Per Unit Gross	
North Section							
Residential Single Family	1,017	1.00	1,017.00	449,861.31	442.34	470.56	
Apartments	TYMBER CREEK	311	0.80	248.80	110,054.57	353.87	376.45	
Commercial - ((5) A TYMBER CREEK	29.22	5.00	146.10	64,626.09	2,211.71	2,352.81	
Commerical - Undev NW-11	9.95	1.00	9.95	4,401.30	442.34	470.56	
Active Adult	0		-	-	-	-	
Golf	17.85	1.00	17.85	7,895.80	442.34	470.56	
Other - Resort/Golf	61.10	1.00	61.10	27,027.07	442.34	470.56	
			-				
Total North	1,446.12		1,500.80	663,866.13			
South Section							
Residential Single Family	1,201	1.00	1,201.00	531,252.15	442.34	470.56	
Residential Single F VAR,SW19, SW10/SW13A	881	0.27	237.87	105,219.77	119.43	127.05	
Residential Multi-Family	0	1.00	-	-	-	-	
Commerical (Sq. Ft./ SW19, SW10/SW13A	11	0.27	2.97	1,313.75	119.43	127.05	
Active Adult	0		-	-	-	-	
UTC, CCR (Sq. Ft./20 UTC/CCR	609.05	0.27	164.44	72,740.19	119.43	127.05	
Preserve Addl			-	243,856.00	513.81	546.59	
Total South	2,702.05		1,606.28	954,381.87			
Total District	4,148.17		3,107.08	1,618,248.00			

REVENUES:

Special Assessments

The District will levy a non-ad valorem special assessment on all the assessable property within the District in order to fund all operating and maintenance expenditures during the fiscal year. These assessments are billed on tax bills.

Interest

The District will invest surplus funds with the US Bank and the State Board of Administration.

I-95 City of Daytona Funding

Represents mowing cost reimbursement from the City of Daytona for 27 cuts at the I-95 interchange per interlocal agreement.

EXPENDITURES:

Administrative:

Supervisors Fees

Chapter 190 of the Florida Statutes allows for each member of the Board of Supervisors to be compensated
$200 per meeting, not to exceed $4,800 per year paid to each Supervisor for the time devoted to District business and meetings. The amount is based on payment to 5 Supervisors for attending 12 Board meetings during the fiscal year.

FICA Expense

Represents the Employer's share of Social Security and Medicare taxes withheld from Board of Supervisors checks.
Engineering Fees

The District's engineer, Singhofen & Associates, Inc., will be providing general engineering services to the District, i.e., attendance and preparation for meetings, reviewing invoices, preparation and review of contract specifications and bid documents, and various projects assigned as directed by the Board of Supervisors and the District Manager.

Attorney

The District's legal counsel, Kutak Rock LLP, will be providing general legal services to the District, i.e., attendance and preparation for board meetings, preparation and review of agreements and resolutions, and other research assigned as directed by the Board of Supervisors and the District Manager.

Arbitrage

The District will contract with an independent certified public account to annually calculate the District’s Arbitrage Rebate Liability on the Series 1999A, 1999C, 2005, 2021 & 2024 Capital Improvement Revenue Bonds. The amount is based on the current contract with AMTEC.

Bond Series	Annual	
1999A Capital Improvement Revenue Bond	$450	
1999C Capital Improvement Revenue Bond	$450	
2005 Capital Improvement Revenue Bond	$450	
2021 Capital Improvement Revenue Bond	$450	
2024 Capital Improvement Revenue Bond	$450	
Total	$2,250	

Dissemination

The District is required by the Security and Exchange Commission to comply with Rule 15c2-12(b)(5), which relates to additional reporting requirements for unrelated bond issues. The District has contracted with Governmental Management Services-Central Florida, LLC to provide this service.

Annual Audit

The District is required by Florida Statutes to arrange for an independent audit of its financial records on an annual basis.

Trustee Fees

The District will pay annual trustee fees for the Series 1999A, 1999C, 2005, 2021 & 2024 Capital Improvement Revenue Bonds are deposited with a Trustee at US Bank.

Assessment Administration

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

Management Fees

The District has contracted with Governmental Management Services-Central Florida, LLC to provide Management, Accounting and Recording Secretary Services for the District. The services include, but not limited to, recording and transcription of board meetings, budget preparation, all financial reporting, annual audits, etc. Included as a separate line item is the estimated portion of foreclosure costs related primarily to non- payment of assessments on undeveloped lands.

Information Technology

The District has contracted with Governmental Management Services-Central Florida, LLC for costs related to District’s information systems, which include but are not limited to video conferencing services, cloud storage services and servers, positive pay implementation and programming for fraud protection, accounting software, tablets for meetigns, Adobe, Microsoft Office, etc.

Website Maintenance

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

Telephone

Telephone and fax machine.

Postage

The District incurs charges for mailing of agenda packages, overnight deliveries, checks for vendors and any other required correspondence.

Printing & Binding

Printing and binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes, etc.

Insurance

The District’s general liability, public officials and property insurance coverage is provided by Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage for governmental agencies.

Legal Advertising

The District is required to advertise various notices for Board meetings, public hearings, etc. in a newspaper of general circulation.

Meeting Room Fee

Represents estimated charges for reservation fees to hold 6 Board of Supervisors meetings.

Other Current Charges

Represents any miscellaneous expenses incurred during the fiscal year such as bank fees, deposit slips, stop payments, etc.

Office Supplies

The District incurs charges for office supplies that need to be purchased during the fiscal year.

Office Expense

The District has leased space from the Solaris Management Inc. for housing of the District maps and records along with space for field operations management. This lease is on an annual basis.

Dues, Licenses & Subscriptions

The District is required to pay an annual fee to the Department of Commerce for $175. This is the only anticipated expenditure for this category.

Operations & Maintenance:

Operating Expense I-95 Electric
Represents cost of electric services for areas within the District. Areas include fountain and pump. The District currently has two electric accounts with Florida Power & Light.

Description	Monthly	Annually	
LPGA Blvd # NEC I-95 # Pump	$1,250	$15,000	
LPGA Blvd # NEC I-95 # Fountain	$900	$10,800	
Contingency		$1,200	
Total		$27,000	

Landscape Maintenance

The District will maintain the landscaping within the common areas of the District. The District has contracted with Team Rountree, Inc. to maintain the common areas of the District.

Description	Monthly	Annually	
Landscape Maintenance - I-95	$4,666	$55,986	
Total		$55,986	

Landscape Contingency

Represents estimated costs for any additional landscape expenses such as mulch, tree replacement and any other landscape expenses not covered under the monthly landscape contract.

Plant Replacement & Annuals

Amounts based upon historic expenditures in this category and the total number of plants currently in place. The District also has a contract to install a specific number of annuals plus any contingencies.

Lake Maintenance

The District has contracted with Solitude Lake Management to maintain the lakes within the District.

Description	Monthly	Annually	
Inspections with Treatment - I-95	$483	$5,792	
Semi-Annual Fountain/Aeration Maintenance		$766	
Contingency		$197	
Total		$6,755	

Irrigation Repairs & Maintenance

Represents estimated costs for any supplies and repairs to the irrigation system maintained by the District.

Repairs & Maintenance

Represents estimated costs for any repairs and maintenance related to the entrance lighting, fountains and any other miscellaneous repairs to common areas maintained by the District.

Contingency

Represents any additional field expenses that may not have been provided for in the budget.

Operating Expense Community Wide On-Site Manager
Provides onsite field management of contracts for the District such as landscape and lake maintenance. Services to include onsite inspections, meetings with contractors, monitoring of utility accounts, attend Board meetings and receive and respond to property owner phone calls and emails. The District has contracted with Solaris Management Inc. for field management services.

Description	Monthly	Annually	
Field Management Services	$3,180	$38,160	
Total		$38,160	

Electric

Represents cost of electric services for areas within the District. The District currently has the following electric accounts with Florida Power & Light.

Description	Monthly	Annually	
Decorative Lighting # Grand Champion	$730	$8,760	
1 Champions Dr # Entrance	$255	$3,060	
230 Champions Dr	$135	$1,620	
579 Champions Dr # Site Lights	$135	$1,620	
654 Champions Dr # Site Lights	$80	$960	
795 Champions Dr # Site Lights	$80	$960	
937 Champions Dr # Site Lights	$80	$960	
977 Champions Dr # Site Lights	$130	$1,560	
10 Champion Ridge Dr # Fountain	$1,000	$12,000	
105 Grand Champion Blvd # Sign	$225	$2,700	
106 Glen Eagle Grand Dr # Irrigation	$30	$360	
100 International Golf Dr # Lights	$250	$3,000	
399 International Golf Dr # Site Lights	$100	$1,200	
248 Tournament Dr # Site Lights	$65	$780	
360 Tournament Dr # Irrigation Pump	$85	$1,020	
499 Tournament Dr # Entrance	$75	$900	
Contingency		$4,150	
Total		$45,610	

Landscape Maintenance

The District will maintain the landscaping within the common areas of the District. The District has contracted with Team Rountree, Inc. to maintain the common areas of the District.

Description	Monthly	Annually	
Landscape Maintenance - Community Wide	$50,031	$600,376	
Total		$600,376	

Landscape Contingency

Represents estimated costs for any additional landscape expenses such as mulch, tree replacement and any other landscape expenses not covered under the monthly landscape contract.

Fertilizer/Pest Control

Represents estimated costs for a special sod treatment and pest control.

Plant Replacement & Annuals

Amounts based upon historic expenditures in this category and the total number of plants currently in place. The District also has a contract to install a specific number of annuals plus any contingencies.

Sod Replacement

Represents estimated costs to replace sod within the Community Wide areas (North & South).

Lake Maintenance

The District has contracted with Solitude Lake Management to maintain the lakes within the District.

Description	Monthly	Annually	
Inspections with Treatment - North, South &	$8,288	$99,457	
& The Preserve at LPGA			
Contingency		$2,984	
Total		$102,441	

Fountain Maintenance

Represents estimated costs for repairs and maintenance of District fountains.

Holiday Lighting

Represents costs for decorative lighting at the International Golf Drive, Champions Drive, Grande Champion, Tournament Drive and Royal County Blvd. entrances during the holiday season. Lighting be installed between October 1st – 31st and greenery such as wreaths, garlands, teardrops, bows, etc. to be installed between November 1st – Thanksgiving Eve. District has contracted with TPG Lighting for this service.

Irrigation Repairs

Represents estimated costs for any supplies and repairs to the irrigation system maintained by the District.

Repairs & Maintenance

Represents estimated costs for any repairs and maintenance related to the entrance lighting, fountains and any other miscellaneous repairs to common areas maintained by the District.

Contingency

Represents any additional field expenses that may not have been provided for in the budget.

Conservation Easement Maintenance

The District is obligated to maintain approximately 137 acres as a Gopher Tortoise Habitat Area in accordance with the Habitat Management Plan prescribed by the Florida Game and Freshwater Fish Commission.

Description	Monthly	Annually	
Conservation Easement Maintenance Underbrush	$4,185	$50,224	
Total		$50,224	

Tree Trimming

Represents estimated costs for any additional tree trimming outside the monthly landscape contract.

Pressure Washing

Estimated cost to pressure wash are areas within the District as needed.

The Preserve at LPGA

Landscape Maintenance

The District will maintain the landscaping within the Phase A and Phase B areas within the Preserve. The District has contracted with Team Rountree, Inc. to maintain these areas of the District.

Description	Monthly	Annually	
Landscape Maintenance - The Preserve at LPGA	$9,478	$113,736	
Total		$113,736	

Plant Replacement & Annuals

Represents estimate cost to replace plants and install annuals within The Preserve at LPGA.

Lake Maintenance

The District will contract to maintain the Beemats Phase A and the lakes in Legends Preserve and Preserve Phase B.

Description	Tri-Annual	
Floating Wetlands Maintenance - May	$37,599
Floating Wetlands Maintenance - September	$37,585
Floating Wetlands Maintenance - January	$37,585	
Total	$112,768	

Irrigation Repairs

Represents estimated costs for any supplies and repairs to the irrigation system maintained by the District for areas within The Preserve at LPGA.

Contingency

Represents any additional field expenses that may not have been provided for in the budget for areas within The Preserve at LPGA.

Community Development District Proposed Budget
FY2027
Debt Service Fund Series 1999A

Adopted
Budget	Actual
Thru	Projected
Next	Total
Projected	Proposed
Budget	
FY2026	6/30/26	3 Months	9/30/26	FY2027	

Revenues:		
Special Assessments	$	72,750	$	70,741	$	1,750	$	72,492	$	72,750	
Interest	5,000	4,295	1,050	5,345	3,600	
Carry Forward Surplus	60,089	58,926	-	58,926	52,613	
Total Revenues	$	137,840	$	133,962	$	2,800	$	136,763	$	128,963	

Expenditures:						
Series 1999A
Interest - 11/01	

$	12,250	

$	12,250	

$	-	

$	12,250	

$	10,150	
Special Call - 05/01	-	10,000	-	10,000	-	
Principal - 05/01	50,000	45,000	-	45,000	50,000	
Interest - 05/01	12,250	11,900	-	11,900	10,150	
Special Call - 05/01	-	5,000	-	5,000	-	
Total Expenditures	$	74,500	$	84,150	$	-	$	84,150	$	70,300	
						
Excess Revenues (Expenditures)	$	63,340	$	49,812	$	2,800	$	52,613	$	58,663	

Interest - 11/1/2027	$8,400	
Total	$8,400	

Net Assessment	
$72,750	
Collection Cost (6%)	$4,644	
Gross Assessment	$77,394	

Indigo
Community Development District Series 1999A, Capital Improvement Bonds
Amortization Schedule

Date	Balance	Rate	Principal	Interest	Annual	
						
11/1/26	$	290,000	7.00%	$	-	$	10,150	$	10,150	
5/1/27	$	290,000	7.00%	$	50,000	$	10,150	$	-	
11/1/27	$	240,000	7.00%	$	-	$	8,400	$	68,550	
5/1/28	$	240,000	7.00%	$	55,000	$	8,400	$	-	
11/1/28	$	185,000	7.00%	$	-	$	6,475	$	69,875	
5/1/29	$	185,000	7.00%	$	60,000	$	6,475	$	-	
11/1/29	$	125,000	7.00%	$	-	$	4,375	$	70,850	
5/1/30	$	125,000	7.00%	$	60,000	$	4,375	$	-	
11/1/30	$	65,000	7.00%	$	-	$	2,275	$	66,650	
5/1/31	$	65,000	7.00%	$	65,000	$	2,275	$	67,275	
Totals			$	290,000	$	63,350	$	353,350	

FY2027
Debt Service Fund Series 1999C

	Adopted
Budget	Proposed
Budget	
	FY2026	FY2027	
Revenues:			
Special Assessments	$	377,662	$	377,662	
Interest	25,000	27,000	
Other Income Source	522,738	520,063	
Total Revenues	$	925,400	$	924,725	

Expenditures:			
Series 1999C
Debt Service Obligation	

$	925,400	

$	924,725	
Total Expenditures	$	925,400	$	924,725	
			
Excess Revenues (Expenditures)	$	-	$	-	

Interest - 11/1/2027	

$136,675	
	Total	$136,675	
	
Net Assessment	
$377,662	
	Collection Cost (6%)	$24,106	
	Gross Assessment	$401,768	

FY2027
Debt Service Fund Series 2005

	Adopted Budget
FY2026		Proposed Budget
FY2027	
Revenues:					
Special Assessments	$	335,228	$	335,228	
Interest		2,500		16,000	
Total Revenues	$	337,728	$	351,228	

Expenditures:					
Series 2005
Debt Service Obligation	

$	

123,913	

$	

106,088	
Total Expenditures	$	123,913	$	106,088	
					
Excess Revenues (Expenditures)	$	213,816	$	245,141	

Interest - 11/1/2027		

$53,044	
	Total			$53,044	
	
Net Assessment		
$335,228	
	Collection Cost (6%)		$21,398	
	Gross Assessment		$356,626	

Community Development District Proposed Budget
FY2027
Debt Service Fund Series 2021

Adopted
Budget	Actual
Thru	Projected
Next	Total
Projected	Proposed
Budget	
FY2026	6/30/26	3 Months	9/30/26	FY2027	

Revenues:		
Special Assessments	$	156,614	$	158,944	$	-	$	158,944	$	156,614	
Interest	6,000	5,281	1,200	6,481	5,400	
Carry Forward Surplus	70,918	70,993	-	70,993	76,349	
Total Revenues	$	233,532	$	235,219	$	1,200	$	236,419	$	238,363	

Expenditures:						
Series 2021
Interest - 11/01	

$	46,164	

$	46,164	

$	-	

$	46,164	

$	45,449	
Principal - 05/01	65,000	65,000	-	65,000	65,000	
Interest - 05/01	46,164	46,164	-	46,164	45,449	
Total Expenditures	$	157,329	$	157,329	$	-	$	157,329	$	155,899	

Other Sources/(Uses)						
Transfer In/(Out)	$	(3,000)	$	(2,141)	$	(600)	$	(2,741)	$	(2,400)	
Total Other Financing Sources (Uses)	$	(3,000)	$	(2,141)	$	(600)	$	(2,741)	$	(2,400)	
						
Excess Revenues (Expenditures)	$	73,203	$	75,749	$	600	$	76,349	$	80,064	

Interest - 11/1/2027	

$44,572	
Total	$44,572	

Net Assessment	
$156,614	
Collection Cost (6%)	$9,997	
Gross Assessment	$166,611	

Series 2021, Capital Improvement Revenue Bonds (Term Bonds Combined)

Amortization Schedule

Date	Balance	Principal	Interest	Annual	
					
11/1/26	$  2,570,000	$	-	$	45,449.38	$	45,449.38	
5/1/27	$  2,570,000	$	65,000	$	45,449.38	$	-	
11/1/27	$  2,505,000	$	-	$	44,571.88	$	155,021.25	
5/1/28	$  2,505,000	$	65,000	$	44,571.88	$	-	
11/1/28	$  2,440,000	$	-	$	43,694.38	$	153,266.25	
5/1/29	$  2,440,000	$	70,000	$	43,694.38	$	-	
11/1/29	$  2,370,000	$	-	$	42,749.38	$	156,443.75	
5/1/30	$  2,370,000	$	70,000	$	42,749.38	$	-	
11/1/30	$  2,300,000	$	-	$	41,804.38	$	154,553.75	
5/1/31	$  2,300,000	$	70,000	$	41,804.38	$	-	
11/1/31	$  2,230,000	$	-	$	40,859.38	$	152,663.75	
5/1/32	$  2,230,000	$	75,000	$	40,859.38	$	-	
11/1/32	$  2,155,000	$	-	$	39,687.50	$	155,546.88	
5/1/33	$  2,155,000	$	75,000	$	39,687.50	$	-	
11/1/33	$  2,080,000	$	-	$	38,515.63	$	153,203.13	
5/1/34	$  2,080,000	$	80,000	$	38,515.63	$	-	
11/1/34	$  2,000,000	$	-	$	37,265.63	$	155,781.25	
5/1/35	$  2,000,000	$	80,000	$	37,265.63	$	-	
11/1/35	$  1,920,000	$	-	$	36,015.63	$	153,281.25	
5/1/36	$  1,920,000	$	85,000	$	36,015.63	$	-	
11/1/36	$  1,835,000	$	-	$	34,687.50	$	155,703.13	
5/1/37	$  1,835,000	$	85,000	$	34,687.50	$	-	
11/1/37	$  1,750,000	$	-	$	33,359.38	$	153,046.88	
5/1/38	$  1,750,000	$	90,000	$	33,359.38	$	-	
11/1/38	$  1,660,000	$	-	$	31,953.13	$	155,312.50	
5/1/39	$  1,660,000	$	90,000	$	31,953.13	$	-	
11/1/39	$  1,570,000	$	-	$	30,546.88	$	152,500.00	
5/1/40	$  1,570,000	$	95,000	$	30,546.88	$	-	
11/1/40	$  1,475,000	$	-	$	29,062.50	$	154,609.38	
5/1/41	$  1,475,000	$	100,000	$	29,062.50	$	-	
11/1/41	$  1,375,000	$	-	$	27,500.00	$	156,562.50	
5/1/42	$  1,375,000	$	100,000	$	27,500.00	$	-	
11/1/42	$  1,275,000	$	-	$	25,500.00	$	153,000.00	
5/1/43	$  1,275,000	$	105,000	$	25,500.00	$	-	
11/1/43	$  1,170,000	$	-	$	23,400.00	$	153,900.00	
5/1/44	$  1,170,000	$	110,000	$	23,400.00	$	-	
11/1/44	$  1,060,000	$	-	$	21,200.00	$	154,600.00	
5/1/45	$  1,060,000	$	115,000	$	21,200.00	$	-	
11/1/45	$	945,000	$	-	$	18,900.00	$	155,100.00	
5/1/46	$	945,000	$	120,000	$	18,900.00	$	-	
11/1/46	$	825,000	$	-	$	16,500.00	$	155,400.00	
5/1/47	$	825,000	$	125,000	$	16,500.00	$	-	
11/1/47	$	700,000	$	-	$	14,000.00	$	155,500.00	
5/1/48	$	700,000	$	130,000	$	14,000.00	$	-	
11/1/48	$	570,000	$	-	$	11,400.00	$	155,400.00	
5/1/49	$	570,000	$	135,000	$	11,400.00	$	-	
11/1/49	$	435,000	$	-	$	8,700.00	$	155,100.00	
5/1/50	$	435,000	$	140,000	$	8,700.00	$	-	
11/1/50	$	295,000	$	-	$	5,900.00	$	154,600.00	
5/1/51	$	295,000	$	145,000	$	5,900.00	$	-	
11/1/51	$	150,000	$	-	$	3,000.00	$	153,900.00	
5/1/52	$	150,000	$	150,000	$	3,000.00	$	153,000.00	
Totals		$	2,570,000	$  1,492,445.00	$  4,062,445.00	

Community Development District Proposed Budget
FY2027
Debt Service Fund Series 2024

Proposed
Budget	Actual
Thru	Projected
Next	Total
Projected	Proposed
Budget	
FY2026	6/30/26	3 Months	9/30/26	FY2027	

Revenues:		
Special Assessments	$	225,323	$	228,674	$	-	$	228,674	$	225,323	
Interest	6,000	7,128	1,800	8,928	7,600	
Carry Forward Surplus	98,392	98,534	-	98,534	110,563	
Total Revenues	$	329,714	$	334,336	$	1,800	$	336,136	$	343,486	

Expenditures:						
Series 2024
Interest - 11/01	

$	88,296	

$	88,296	

$	-	

$	88,296	

$	87,194	
Principal - 05/01	45,000	45,000	-	45,000	50,000	
Interest - 05/01	88,296	88,296	-	88,296	87,194	
Total Expenditures	$	221,593	$	221,593	$	-	$	221,593	$	224,388	

Other Sources/(Uses)						
Transfer In/(Out)	$	(4,000)	$	(3,080)	$	(900)	$	(3,980)	$	(3,600)	
Total Other Financing Sources (Uses)	$	(4,000)	$	(3,080)	$	(900)	$	(3,980)	$	(3,600)	
						
Excess Revenues (Expenditures)	$	104,122	$	109,663	$	900	$	110,563	$	115,498	

Interest - 11/1/2027	

$85,969	
Total	$85,969	

Net Assessment	
$225,323	
Collection Cost (6%)	$14,382	
Gross Assessment	$239,705	

Series 2024, Capital Improvement Revenue Bonds (Term Bonds Combined)

Amortization Schedule

Date	Balance	Principal	Interest	Annual	
					
11/1/26	$ 3,145,000	$	-	$	87,193.75  $	87,193.75	
5/1/27	$ 3,145,000	$	50,000	$	87,193.75  $	-	
11/1/27	$ 3,095,000	$	-	$	85,968.75  $	223,162.50	
5/1/28	$ 3,095,000	$	50,000	$	85,968.75  $	-	
11/1/28	$ 3,045,000	$	-	$	84,743.75  $	220,712.50	
5/1/29	$ 3,045,000	$	55,000	$	84,743.75  $	-	
11/1/29	$ 2,990,000	$	-	$	83,396.25  $	223,140.00	
5/1/30	$ 2,990,000	$	60,000	$	83,396.25  $	-	
11/1/30	$ 2,930,000	$	-	$	81,926.25  $	225,322.50	
5/1/31	$ 2,930,000	$	60,000	$	81,926.25  $	-	
11/1/31	$ 2,870,000	$	-	$	80,456.25  $	222,382.50	
5/1/32	$ 2,870,000	$	65,000	$	80,456.25  $	-	
11/1/32	$ 2,805,000	$	-	$	78,701.25  $	224,157.50	
5/1/33	$ 2,805,000	$	65,000	$	78,701.25  $	-	
11/1/33	$ 2,740,000	$	-	$	76,946.25  $	220,647.50	
5/1/34	$ 2,740,000	$	70,000	$	76,946.25  $	-	
11/1/34	$ 2,670,000	$	-	$	75,056.25  $	222,002.50	
5/1/35	$ 2,670,000	$	75,000	$	75,056.25  $	-	
11/1/35	$ 2,595,000	$	-	$	73,031.25  $	223,087.50	
5/1/36	$ 2,595,000	$	80,000	$	73,031.25  $	-	
11/1/36	$ 2,515,000	$	-	$	70,871.25  $	223,902.50	
5/1/37	$ 2,515,000	$	85,000	$	70,871.25  $	-	
11/1/37	$ 2,430,000	$	-	$	68,576.25  $	224,447.50	
5/1/38	$ 2,430,000	$	90,000	$	68,576.25  $	-	
11/1/38	$ 2,340,000	$	-	$	66,146.25  $	224,722.50	
5/1/39	$ 2,340,000	$	95,000	$	66,146.25  $	-	
11/1/39	$ 2,245,000	$	-	$	63,581.25  $	224,727.50	
5/1/40	$ 2,245,000	$	100,000	$	63,581.25  $	-	
11/1/40	$ 2,145,000	$	-	$	60,881.25  $	224,462.50	
5/1/41	$ 2,145,000	$	105,000	$	60,881.25  $	-	
11/1/41	$ 2,040,000	$	-	$	58,046.25  $	223,927.50	
5/1/42	$ 2,040,000	$	110,000	$	58,046.25  $	-	
11/1/42	$ 1,930,000	$	-	$	55,076.25  $	223,122.50	
5/1/43	$ 1,930,000	$	115,000	$	55,076.25  $	-	
11/1/43	$ 1,815,000	$	-	$	51,971.25  $	222,047.50	
5/1/44	$ 1,815,000	$	120,000	$	51,971.25  $	-	
11/1/44	$ 1,695,000	$	-	$	48,731.25  $	220,702.50	
5/1/45	$ 1,695,000	$	130,000	$	48,731.25  $	-	
11/1/45	$ 1,565,000	$	-	$	44,993.75  $	223,725.00	
5/1/46	$ 1,565,000	$	135,000	$	44,993.75  $	-	
11/1/46	$ 1,430,000	$	-	$	41,112.50  $	221,106.25	
5/1/47	$ 1,430,000	$	145,000	$	41,112.50  $	-	
11/1/47	$ 1,285,000	$	-	$	36,943.75  $	223,056.25	
5/1/48	$ 1,285,000	$	155,000	$	36,943.75  $	-	
11/1/48	$ 1,130,000	$	-	$	32,487.50  $	224,431.25	
5/1/49	$ 1,130,000	$	165,000	$	32,487.50  $	-	
11/1/49	$	965,000	$	-	$	27,743.75  $	225,231.25	
5/1/50	$	965,000	$	170,000	$	27,743.75  $	-	
11/1/50	$	795,000	$	-	$	22,856.25  $	220,600.00	
5/1/51	$	795,000	$	180,000	$	22,856.25  $	-	
11/1/51	$	615,000	$	-	$	17,681.25  $	220,537.50	
5/1/52	$	615,000	$	195,000	$	17,681.25  $	-	
11/1/52	$	420,000	$	-	$	12,075.00  $	224,756.25	
5/1/53	$	420,000	$	205,000	$	12,075.00  $	-	
11/1/53	$	215,000	$	-	$	6,181.25  $	223,256.25	
5/1/54	$	215,000	$	215,000	$	6,181.25  $	221,181.25	
Totals		$	3,145,000	$  3,186,752.50  $	6,331,752.50	

Section B

Section 1

RESOLUTION 2026-06

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE INDIGO COMMUNITY DEVELOPMENT DISTRICT ADOPTING RULES OF PROCEDURE; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING 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; and
WHEREAS, Chapter 190, Florida Statutes, authorizes the District to adopt rules to govern the administration of the District and to adopt resolutions as may be necessary for the conduct of District business; and

WHEREAS, to provide for efficient and effective District operations and to maintain compliance with recent changes to Florida law, the Board of Supervisors finds that it is in the best interests of the District to adopt by resolution the Rules of Procedure attached hereto as Exhibit A for immediate use and application; and

WHEREAS, the Board of Supervisors has complied with applicable Florida law concerning rule development and adoption.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE INDIGO COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. The attached Rules of Procedure are hereby adopted pursuant to this resolution as necessary for the conduct of District business. These Rules of Procedure shall stay in full force and effect until such time as the Board of Supervisors may amend these rules in accordance with Chapter 190, Florida Statutes.

SECTION 2. If any provision of this resolution is held to be illegal or invalid, the other provisions shall remain in full force and effect.

SECTION 3. This resolution shall become effective upon its passage and shall supersede any rules of procedure previously adopted by the District and remain in effect unless rescinded or repealed.

PASSED AND ADOPTED this 22nd day of July, 2026.

ATTEST:	INDIGO COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chair / Vice Chair, Board of Supervisors
Exhibit A:	Rules of Procedure

EXHIBIT A

RULES OF PROCEDURE

RULES OF PROCEDURE

COMMUNITY DEVELOPMENT DISTRICT RULE NO.	
EFFECTIVE AS OF	, 2026

TABLE OF CONTENTS
Rule 1.0  General.	2
Rule 1.1    Board of Supervisors; Officers and Voting.	3
Rule 1.2	District Offices; Public Information and Inspection of Records; Policies; Service Contract Requirements; Financial Disclosure Coordination.	7
Rule 1.3    Public Meetings, Hearings, and Workshops.	10
Rule 1.4    Internal Controls to Prevent Fraud, Waste and Abuse	15
Rule 2.0  Rulemaking Proceedings	16
Rule 3.0  Competitive Purchase	2229
Rule 3.1   Procedure Under the Consultants'’ Competitive Negotiations Act.  2734 Rule 3.2   Procedure Regarding Auditor Selection.	3138 Rule 3.3    Purchase of Insurance	3542
Rule 3.4    Pre-qualification	3744
Rule 3.5    Construction Contracts, Not Design-Build.	4249
Rule 3.6    Construction Contracts, Design-Build.	4654
Rule 3.7    Payment and Performance Bonds.	5159
Rule 3.8    Goods, Supplies, and Materials.	5260
Rule 3.9    Maintenance Services.	5664
Rule 3.10   Contractual Services.	5968
Rule 3.11   Protests with Respect to Proceedings under Rules 3.1, 3.2, 3.3, 3.4, 3.5,
3.6, 3.8, and 3.9.	6069
Rule 4.0  Effective Date.	6372

The	Community  Development
District (the “District”) was created pursuant to the provisions of Chapter 190 of the Florida Statutes, and was established to provide for the ownership, operation, maintenance, and provision of various capital facilities and services within its jurisdiction. The purpose of these rules (the “Rules”) is to describe the general operations of the District.

Definitions located within any section of these Rules shall be applicable within all other sections, unless specifically stated to the contrary.

Unless specifically permitted by a written agreement with the District, the District does not accept documents filed by electronic maile-mail or facsimile transmission. Filings are only accepted during normal business hours.

A Rule of the District shall be effective upon adoption by affirmative vote of the District Board. After a Rule becomes effective, it may be repealed or amended only through the rulemaking procedures specified in these Rules. Notwithstanding, the District may immediately suspend the application of a Rule if the District determines that the Rule conflicts with Florida law. In the event that a Rule conflicts with Florida law and its application has not been suspended by the District, such Rule should be interpreted in the manner that best effectuates the intent of the Rule while also complying with Florida law. If the intent of the Rule absolutely cannot be effectuated while complying with Florida law, the Rule shall be automatically suspended.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 190.011(5), 190.011(15), Fla. Stat.

Board of Supervisors. The Board of Supervisors of the District (the “Board”) shall consist of five (5) members. Members of the Board (“Supervisors”) appointed by ordinance or rule or elected by landowners must be citizens of the United States of America and residents of the State of Florida. Supervisors elected or appointed by the Board to elector seats must be citizens of the United States of America, residents of the State of Florida and of the District and registered to vote with the Supervisor of Elections of the county in which the District is located and for those elected, shall also be qualified to run by the Supervisor of Elections. The Board shall exercise the powers granted to the District under Florida law.

Supervisors shall hold office for the term specified by Section 190.006 of the Florida Statutes. If, during the term of office, any Board member(s) vacates their office, the remaining member(s) of the Board shall fill the vacancies by appointment for the remainder of the term(s). If three or more vacancies exist at the same time, a quorum, as defined herein, shall not be required to appoint replacement Board members.

Three (3) members of the Board shall constitute a quorum for the purposes of conducting business, exercising powers and all other purposes. A Board member shall be counted toward the quorum if physically present at the meeting, regardless of whether such Board member is prohibited from, or abstains from, participating in discussion or voting on a particular item.

Action taken by the Board shall be upon a majority vote of the members present, unless otherwise provided in the Rules or required by law. Subject to Rule 1.3(10), a Board member participating in the Board meeting by teleconference or videoconference shall be entitled to vote and take all other action as though physically present.

Unless otherwise provided for by an act of the Board, any one Board member may attend a mediation session on behalf of the Board. Any agreement resulting from such mediation session must be approved pursuant to subsection (1)(c) of this Rule.

Officers. At the first Board meeting held after each election where the newly elected members take office, the Board shall select a Chairperson, Vice-Chairperson, Secretary, Assistant Secretary, and Treasurer.

The Chairperson must be a member of the Board. If the Chairperson resigns from that office or ceases to be a member of the Board, the Board shall select a Chairperson. The Chairperson serves at the pleasure of the Board. The Chairperson shall be authorized to execute resolutions and contracts on the District’s behalf. The Chairperson shall convene and conduct all meetings of the Board. In the event the Chairperson is unable to attend a

meeting, the Vice-Chairperson shall convene and conduct the meeting. The Chairperson or Vice-Chairperson may delegate the responsibility of conducting the meeting to the District’s manager (“District Manager”) or District Counsel, in whole or in part.

The Vice-Chairperson shall be a member of the Board and shall have such duties and responsibilities as specifically designated by the Board from time to time. The Vice-Chairperson has the authority to execute resolutions and contracts on the District’s behalf in the absence of the Chairperson. If the Vice-Chairperson resigns from office or ceases to be a member of the Board, the Board shall select a Vice-Chairperson. The Vice-Chairperson serves at the pleasure of the Board.

The Secretary of the Board serves at the pleasure of the Board and need not be a member of the Board. The Secretary shall be responsible for maintaining the minutes of Board meetings and may have other duties assigned by the Board from time to time. An employee of the District Manager may serve as Secretary. The Secretary shall be bonded by a reputable and qualified bonding company in at least the amount of one million dollars ($1,000,000), or have in place a fidelity bond, employee theft insurance policy, or a comparable product in at least the amount of one million dollars ($1,000,000) that names the District as an additional insured.

The Treasurer need not be a member of the Board but must be a resident of the State of Florida. The Treasurer shall perform duties described in Section 190.007(2) and (3) of the Florida Statutes, as well as those assigned by the Board from time to time. The Treasurer shall serve at the pleasure of the Board. The Treasurer shall either be bonded by a reputable and qualified bonding company in at least the amount of one million dollars ($1,000,000), or have in place a fidelity bond, employee theft insurance policy, or a comparable product in at least the amount of one million dollars ($1,000,000) that names the District as an additional insured.

In the event that both the Chairperson and Vice-Chairperson are absent from a Board meeting and a quorum is present, the Board may designate one of its members or a member of District staff to convene and conduct the meeting. In such circumstances, any of the Board members present are authorized to execute agreements, resolutions, and other documents approved by the Board at such meeting. In the event that the Chairperson and Vice-Chairperson are both unavailable to execute a document previously approved by the Board, the Secretary or any Assistant Secretary may execute such document.

The Board may assign additional duties to District officers from time to time, which include, but are not limited to, executing documents on behalf of the District.

The Chairperson, Vice-Chairperson, and any other person authorized by District Resolution may sign checks and warrants for the District, countersigned by the Treasurer or other persons authorized by the Board.

Committees. The Board may establish committees of the Board, either on a permanent or temporary basis, to perform specifically designated functions. Committees may include individuals who are not members of the Board. Such functions may include, but are not limited to, review of bids, proposals, and qualifications, contract negotiations, personnel matters, and budget preparation.

Record Book. The Board shall keep a permanent record book entitled “Record of Proceedings,” in which shall be recorded minutes of all meetings, resolutions, proceedings, certificates, and corporate acts. The Records of Proceedings shall be located at a District office and shall be available for inspection by the public.

Meetings. For each fiscal year, the Board shall establish a schedule of regular meetings, which shall be published in a newspaper of general circulation inwithin the county or counties in which the District is located and filed with the local general-purpose governments within whose boundaries the District is located. All meetings of the Board and Committeescommittees serving an advisory function shall be open to the public in accord with the provisions of Chapter 286 of the Florida Statutes.

Votes Required. No Board member who is present at any meeting of the District Board at which an official decision, ruling, or other official act is to be taken or adopted may abstain from voting in regard to any such decision, ruling, or act; and a vote shall be recorded or counted for each such Board member present, except when, with respect to any such member, there is, or appears to be, a possible conflict of interest under the provisions of s. 112.311, s. 112.313, or s. 112.3143 of the Florida Statutes.

Voting Conflict of Interest. The Board shall comply with Section 112.3143 of the Florida Statutes, so as to ensure the proper disclosure of conflicts of interest on matters coming before the Board for a vote. For the purposes of this section, "“voting conflict of interest"” shall be governed by the Florida Constitution and Chapters 112 and 190 of the Florida Statutes, as amended from time to time. Generally, a voting conflict exists when a Board member is called upon to vote on an item which would inure to the Board member’s special private gain or loss or the Board member knows would inure to the special private gain or loss of a principal by whom the Board member is retained, the parent organization or subsidiary of a corporate principal, a business associate, or a relative including only a father, mother, son, daughter, husband, wife, brother, sister, father-in-law, mother-in-law, son-in-law, and daughter-in-law.

When a Board member knows the member has a conflict of interest on a matter coming before the Board, the member should notify the Board’s Secretary prior to participating in any discussion with the Board on the matter. The member shall publicly announce the conflict of interest at the meeting. This announcement shall appear in the minutes.

If the Board member was elected at a landowner’s election or appointed to fill a vacancy of a seat last filled at a landowner’s election, the Board member may vote or abstain from voting on the matter at issue. If the Board member was elected by electors residing within the District, the Board member is prohibited from voting on the matter at issue. In the event that the Board member intends to abstain or is prohibited from voting, such Board member shall not participate in the discussion on the item subject to the vote.

The Board’s Secretary shall prepare a Memorandum of Voting Conflict (Form 8B) which shall then be signed by the Board member, filed with the Board’s Secretary, and provided for attachment to the minutes of the meeting within fifteen (15) days of the meeting.

If a Board member inadvertently votes on a matter and later learns he or she has a conflict on the matter, the member shall immediately notify the Board’s Secretary. Within fifteen (15) days of the notification, the member shall file the appropriate Memorandum of Voting Conflict, which will be attached to the minutes of the Board meeting during which the vote on the matter occurred. The Memorandum of Voting Conflict shall immediately be provided to other Board members and shall be read publicly at the next meeting held subsequent to the filing of the Memorandum of Voting Conflict. The Board member’s vote is unaffected by this filing.

It is not a conflict of interest for a Board member, the District Manager, or an employee of the District to be a stockholder, officer or employee of a landowner or of an entity affiliated with a landowner.

In the event that a Board member elected at a landowner’s election or appointed to fill a vacancy of a seat last filled at a landowner’s election, has a continuing conflict of interest, such Board member is permitted to file a Memorandum of Voting Conflict at any time in which it shall state the nature of the continuing conflict. Only one such continuing Memorandum of Voting Conflict shall be required to be filed for each term the Board member is in office.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 112.3143, 190.006, 190.007, 286.012, Fla. Stat.

Rule 1.2	District Offices; Public Information and Inspection of Records; Policies; Service Contract Requirements; Financial Disclosure Coordination.

District Offices. Unless otherwise designated by the Board, the official District office shall be the District Manager’s office identified by the District Manager. If the District Manager’s office is not located within the county in which the District is located, the Board shall designate a local records office within such county which shall at a minimum contain, but not be limited to, the following documents:

Agenda packages for prior 24 months and next meeting;

Official minutes of meetings, including adopted resolutions of the Board;

Names and addresses of current Board members and District Manager, unless such addresses are protected from disclosure by law;

Adopted engineer’s reports;

Adopted assessment methodologies/reports;

Adopted disclosure of public financing;

Limited Offering Memorandum for each financing undertaken by the District;

Proceedings, certificates, bonds given by all employees, and any and all corporate acts;

District policies and rules;

Fiscal year end audits; and

Adopted budget for the current fiscal year.

The District Manager shall ensure that each District records office contains the documents required by Florida law.

Public Records. District public records include all documents, papers, letters, maps, books, tapes, photographs, films, sound recordings, data processing software, or other material, regardless of the physical form, characteristics, or means of transmission, made or received in connection with the transaction of official business of the District. All District public records not otherwise restricted by law may be copied or inspected at the District Manager’s office during regular business hours. Certain District records can also be inspected and copied at the District’s local records office during regular business hours. All written public records requests shall be directed to the Secretary who by these rules is appointed as the

District’s records custodian. Regardless of the form of the request, any Board member or staff member who receives a public records request shall immediately forward or communicate such request to the Secretary for coordination of a prompt response. The Secretary, after consulting with District Counsel as to the applicability of any exceptions under the public records laws, shall be responsible for responding to the public records request. At no time can the District be required to create records or summaries of records, or prepare opinions regarding District policies, in response to a public records request.

Service Contracts. Any contract for services, regardless of cost, shall include provisions required by law that require the contractor to comply with public records laws. The District Manager shall be responsible for initially enforcing all contract provisions related to a contractor’s duty to comply with public records laws.

Fees; Copies. Copies of public records shall be made available to the requesting person at a charge of $0.15 per page for one-sided copies and $0.20 per page for two-sided copies if not more than 8 ½ by 14 inches. For copies of public records in excess of the sizes listed in this section and for outside duplication services, the charge shall be equal to the actual cost of reproduction. Certified copies of public records shall be made available at a charge of one dollar ($1.00) per page. If the nature or volume of records requested requires extensive use of information technology resources or extensive clerical or supervisory assistance, the District may charge, in addition to the duplication charge, a special service charge that is based on the cost the District incurs to produce the records requested. This charge may include, but is not limited to, the cost of information technology resource, employee labor, and fees charged to the District by consultants employed in fulfilling the request. In cases where the special service charge is based in whole or in part on the costs incurred by the District due to employee labor, consultant fees, or other forms of labor, those portions of the charge shall be calculated based on the lowest labor cost of the individual(s) who is/are qualified to perform the labor, taking into account the nature or volume of the public records to be inspected or copied. The charge may include the labor costs of supervisory and/or clerical staff whose assistance is required to complete the records request, in accordance with Florida law. For purposes of this Rule, the word “extensive” shall mean that it will take more than 15 minutes to locate, review for confidential information, copy and re-file the requested material. In cases where extensive personnel time is determined by the District to be necessary to safeguard original records being inspected, the special service charge provided for in this section shall apply. If the total fees, including but not limited to special service charges, are anticipated to exceed twenty-five dollars ($25.00), then, prior to commencing work on the request, the District will inform the person making the public records request of the estimated cost, with the understanding that the final cost may vary from that estimate. If the person making the public records request decides to proceed with the request, payment of the estimated cost is required in advance. Should the person fail to pay the estimate, the District is under no duty to produce the requested records. After the request has been fulfilled, additional payments or credits may be

due. The District is under no duty to produce records in response to future records requests if the person making the request owes the District for past unpaid duplication charges, special service charges, or other required payments or credits.

Records Retention. The Secretary of the District shall be responsible for retaining
the District’s records in accordance with applicable Florida law.

Policies. The Board may adopt policies related to the conduct of its business and the provision of services either by resolution or motion.

Financial Disclosure Coordination. Unless specifically designated by Board resolution otherwise, the Secretary shall serve as the Financial Disclosure Coordinator (“Coordinator”) for the District as required by the Florida Commission on Ethics (“Commission”). The Coordinator shall create, maintain and update a list of the names, e-mail addresses, physical addresses, and names of the agency of, and the office or position held by, all Supervisors and other persons required by Florida law to file a statement of financial interest due to his or her affiliation with the District (“Reporting Individual”). The Coordinator shall provide this list to the Commission by February 1 of each year, which list shall be current as of December 31 of the prior year. Each Supervisor and Reporting Individual shall promptly notify the Coordinator in writing if there are any changes to such person’s name, e-mail address, or physical address. Each Supervisor and Reporting Individual shall promptly notify the Commission in the manner prescribed by the Commission if there are any changes to such person’s e-mail address.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 112.31446(3), 112.3145(8)(a)1., 119.07, 119.0701, 190.006, Fla. Stat.

Rule 1.3	Public Meetings, Hearings, and Workshops.

Notice. Except in emergencies, or as otherwise authorized or required by statute or these Rules, at least seven (7) days’, but nonot more than thirty (30) days’ public notice shall be given of any public meeting, hearing or workshop of the Board. Public notice shall be given by publication in a newspaper of general circulation inwithin the county or counties in which the District andis located. A newspaper is deemed to be a newspaper of “general circulation” in the county in which the District is located. “General circulation” means a publication that is printed and published at least once a week for the preceding year, offering at least 25% of its words in the English language, qualifies as a periodicals material for postal purposes in the county in which the District is located, is for sale to the public generally, is available to the public generally for the publication of official or other notices, and is customarily containing information of a public character or of interest or of value to the residents or owners of property in the county where published, or of interest or of value to the general public if such newspaper has been in existence for two (2) years at the time of publication of the applicable notice (unless no newspaper within the county has been published for such length) and satisfies the criteria of section 50.011(1) of the Florida Statutes, or if such newspaper is a direct successor of a newspaper which has been so published, as such provisions may be amended from time to time by law. The annual meeting notice required to be published by Section 189.015 of the Florida Statutes, shall be published in a newspaper not of limited subject matter, which is published at least five days a week, unless the only newspaper in the county is published less than five days a weekas provide in Chapter 50 of the Florida Statutes, and such notice published consistent therewith shall satisfy the requirement to give at least seven
 days’ public notice as required herein. Each Notice shall state, as applicable:

The date, time and place of the meeting, hearing or workshop;

A brief description of the nature, subjects, and purposes of the meeting, hearing, or workshop;

The District office address for the submission of requests for copies of the agenda, as well as a contact name and telephone number for verbal requests for copies of the agenda; and

The following or substantially similar language: “Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this meeting/hearing/workshop is asked to advise the District Office at least forty-eight (48) hours before the meeting/hearing/workshop  by  contacting  the  District  Manager  at
	. If you are hearing or speech impaired, please contact the Florida Relay Service at 1 (800) 955-8770 or 1 (800) 955-8771, who can aid you in contacting the District Office.”

The following or substantially similar language: “A person who decides to appeal any decision made at the meeting/hearing/workshop with respect to any matter considered at the meeting/hearing/workshop is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made including the testimony and evidence upon which the appeal is to be based.”

The following or substantially similar language: “The meeting [or hearing or workshop] may be continued in progress without additional notice to a time, date, and location stated on the record.”

The date, time, and place of each meeting, hearing, or workshop of the Board shall additionally be posted on the District’s website at least seven (7) days prior to such meeting, hearing, or workshop.

Mistake. In the event that a meeting is held under the incorrect assumption that notice required by law and these Rules has been given, the Board at its next properly noticed meeting shall cure such defect by considering the agenda items from the prior meeting individually and anew.

Agenda. The District Manager, under the guidance of District Counsel and the Chairperson or Vice-Chairperson, shall prepare an agenda of the meeting/hearing/workshop. The agenda and any meeting materials available in an electronic format, excluding any i) confidential and anyii) confidential and exempt information, shall be available to the public at least seven (7) days before the meeting/hearing/workshop, except in an emergency. Meeting materials shall be defined as, and limited to, the agenda, meeting minutes, resolutions, and agreements of the District that District staff deems necessary for Board approval. Inclusion of additional materials for Board consideration other than those defined herein as “meeting materials” shall not convert such materials into “meeting materials.” For good cause, the agenda may be changed after it is first made available for distribution, and additional materials may be added or provided under separate cover at the meeting. The requirement of good cause shall be liberally construed to allow the District to efficiently conduct business and to avoid the expenses associated with special meetings.

The District may, but is not required to, use the following format in preparing its agenda for its regular meetings:

Call to order Roll call
Public commentcomments Organizational matters Review of minutes
Specific items of old business Specific items of new business

Staff reports
District Counsel
District Engineer
District Manager
Financial Report
Approval of Expenditures Supervisor’s requests and comments Public comment
Adjournment

Minutes. The Secretary shall be responsible for preparing and keeping the minutes of each meeting of the Board. Minutes shall be corrected and approved by the Board at a subsequent meeting. The Secretary may work with other staff members in preparing draft minutes for the Board’s consideration.

Special Requests. Persons wishing to receive, by mail, notices or agendas of meetings, may so advise the District Manager or Secretary at the District Office. Such persons shall furnish a mailing address in writing and shall be required to pre-pay the cost of the copying and postage.

Emergency Meetings. The Chairperson, or Vice-Chairperson if the Chairperson is unavailable, upon consultation with the District Manager and District Counsel, if available, may convene an emergency meeting of the Board without first having complied with sections (1) and (3) of this Rule, to act on emergency matters that may affect the public health, safety, or welfare. Whenever possible, the District Manager shall make reasonable efforts to provide public notice and notify all Board members of an emergency meeting twenty-four (24) hours in advance. Reasonable efforts may include telephone notification. Notice of the emergency meeting must be provided both before and after the meeting on the District’s website, if it has one. Whenever an emergency meeting is called, the District Manager shall be responsible for notifying at least one newspaper of general circulation within the county in which the District is located. After an emergency meeting, the Board shall publish in a newspaper of general circulation within the county in which the District, is located, the time, date and place of the emergency meeting, the reasons why an emergency meeting was necessary, and a description of the action taken. Actions taken at an emergency meeting may be ratified by the Board at a regularly noticed meeting subsequently held.

Public Comment. The Board shall set aside a reasonable amount of time at each meeting for public comment and members of the public shall be permitted to provide comment on any proposition before the Board. The portion of the meeting generally reserved for public comment shall be identified in the agenda. Policies governing public comment may be adopted by the Board in accordance with Florida law.

Budget Hearing. Notice of hearing on the annual budget(s) shall be in accord with Section 190.008 of the Florida Statutes. Once adopted in accord with Section
190.008 of the Florida Statutes, the annual budget(s) may be amended from time to time by action of the Board or as otherwise provided in the resolution approving the annual budget(s). Approval of invoices by the Board in excess of the funds allocated to a particular budgeted line item shall serve to amend the budgeted line item.

Public Hearings. Notice of required public hearings shall contain the information required by applicable Florida law and by these Rules applicable to meeting notices and shall be mailed and published as required by Florida law. The District Manager shall ensure that all such notices, whether mailed or published, contain the information required by Florida law and these Rules and are mailed and published as required by Florida law. Public hearings may be held during Board meetings when the agenda includes such public hearing.

Participation by Teleconference/Videoconference. District staff may participate in Board meetings by teleconference or videoconference. Board members may also participate in Board meetings by teleconference or videoconference if in the good judgment of the Board extraordinary circumstances exist; provided however, at least three Board members must be physically present at the meeting location to establish a quorum. Such extraordinary circumstances shall be presumed when a Board member participates by teleconference or videoconference, unless a majority of the Board members physically present determines that extraordinary circumstances do not exist.

Board Authorization. The District has not adopted Robert’s Rules of Order. For each agenda item, there shall be discussion permitted among the Board members during the meeting. Unless such procedure is waived by the Board, approval or disapproval of resolutions and other proposed Board actions shall be in the form of a motion by one Board member, a second by another Board member, and an affirmative vote by the majority of the Board members present. Any Board member, including the Chairperson, can make or second a motion.

Continuances. Any meeting or public hearing of the Board may be continued without re-notice or re-advertising provided that:

The Board identifies on the record at the original meeting a reasonable need for a continuance;

The continuance is to a specified date, time, and location publicly announced at the original meeting; and

The public notice for the original meeting states that the meeting may be continued to a date and time and states that the date, time, and location of any continuance shall be publicly announced at the original meeting and

posted at the District Office immediately following the original meeting.

Attorney-Client Sessions. An Attorney-Client Session is permitted when the District’s attorneys deem it necessary to meet in private with the Board to discuss pending litigation to which the District is a party before a court or administrative agency or as may be authorized by law. The District’s attorney must request such session at a public meeting. Prior to holding the Attorney-Client Session, the District must give reasonable public notice of the time and date of the session and the names of the persons anticipated to attend the session. The session must commence at an open meeting in which the Chairperson or Vice-Chairperson announces the commencement of the session, the estimated length of the session, and the names of the persons who will be attending the session. The discussion during the session is confined to settlement negotiations or strategy related to litigation expenses or as may be authorized by law. Only the Board, the District’s attorneys (including outside counsel), the District Manager, and the court reporter may attend an Attorney-Client Session. During the session, no votes may be taken and no final decisions concerning settlement can be made. Upon the conclusion of the session, the public meeting is reopened, and the Chairperson or Vice-Chairperson must announce that the session has concluded. The session must be transcribed by a court-reporter and the transcript of the session filed with the District Secretary within a reasonable time after the session. The transcript shall not be available for public inspection until after the conclusion of the litigation.

Security and Firesafety Board Discussions. Portions of a meeting which relate to or would reveal a security or firesafety system plan or portion thereof made confidential and exempt by section 119.071(3)(a), Florida Statutes, are exempt from the public meeting requirements and other requirements of section 286.011, Florida Statutes, and section 24(b), Article 1 of the State Constitution. Should the Board wish to discuss such matters, members of the public shall be required to leave the meeting room during such discussion. Any records of the Board’s discussion of such matters, including recordings or minutes, shall be maintained as confidential and exempt records in accordance with Florida law.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 189.069(2)(a)16, 190.006, 190.007, 190.008, 286.0105, 286.011, 286.0113, 286.0114, Fla. Stat.

Rule 1.4	Internal Controls to Prevent Fraud, Waste and Abuse

 ​	(1)	Internal Controls.	The District shall establish and maintain internal controls designed to:

 (a)  Prevent and detect “fraud,” “waste” and “abuse” as those terms are defined
in section 11.45(1),

Florida Statutes; and

 ​	(c) 	Promote and encourage compliance with applicable laws, rules contracts, grant agreements, and best practices; and

 	(d) 	Support economical and efficient operations; and

 ​	(e) 	Ensure reliability of financial records and reports; and

 	(f) 	Safeguard assets.

 ​	(2)	Adoption. The internal controls to prevent fraud, waste and abuse shall be adopted and amended by the District in the same manner as District policies.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: § 218.33(3), Fla. Stat.

Rule 2.0	Rulemaking Proceedings.

Commencement of Proceedings. Proceedings held for adoption, amendment, or repeal of a District rule shall be conducted according to these Rules, in accordance with the requirements of Section 190.011(5) of the Florida Statutes, and Chapter 120 of the Florida Statutes, including but not limited to Section 120.81(2)(b) of the Florida Statutes. Rulemaking proceedings shall be deemed to have been initiated upon publication of noticea Notice of Rule Development by the District as required by Section 2 of this Rule. A “rule” is a District statement of general applicability that implements, interprets, or prescribes law or policy, or describes the procedure or practice requirements of the District (“Rule”). Nothing herein shall be construed as requiring the District to consider or adopt rules unless required by Chapter 190 of the Florida Statutes. Policies adopted by the District which do not consist of rates, fees, rentals or other monetary charges may be, but are not required to be, implemented through rulemaking proceedings.

Requirements of a Rule. All District rules as drafted shall:

Contain only one subject;

 ​  Include readable language, meaning it avoids i) the use of obscure words and unnecessarily long or complicated constructions, and ii) the use of unnecessary technical or specialized language that is understood only by members of particular trades or professions;

   Be indefinite such that the rule does not include a provision whereby the rule, or a portion thereof, automatically expires or is repealed on a specific date or at the end of a specified period, unless otherwise expressly authorized by law; and

Only incorporate material by reference in compliance with Section 120.54(1)(i) of the Florida Statutes.

Statement of Estimated Regulatory Costs. Before adopting, amending, or repealing any rule, other than an emergency rule, the District may prepare a statement of estimated regulatory costs (“SERC”) based on the factors set forth in Section 120.541(2) of the Florida Statutes. The District shall prepare a SERC for a proposed rule if in accordance with the requirements of Section 120.541(2) of the Florida Statutes if: i) the proposed rule will have an adverse economic impact on small business; or ii) the proposed rule is likely to directly or indirectly increase regulatory costs in excess of $200,000 in the aggregate in the state within one (1) year after implementation of the rule.

Notice of Rule Development.

Except when the intended action is the repeal of a Rulerule, the District shall provide notice of the development of a proposed rule by publication of a (“Notice of Rule Development in a newspaper of general circulation in the District before providing notice of a proposed rule as required by section (3) of this Rule. Consequently, the Notice of Rule Development shall be published at least twenty-nine (29) days prior to the public hearing on the proposed Rule. The Notice of Rule Development shall indicate the subject area to be addressed by rule development, provide a ”) setting forth the following:

the subject area to be addressed by rule development;

A short, plain explanation of the purpose and effect of the proposed rule, cite the specific legal authority for the proposed rule;

The grant of rulemaking authority for the proposed rule;

The law being implemented;

The proposed rule number; and

, and include		(vi) If available, either the preliminary text of the proposed rule and any incorporated documents, or a statement of how a person may promptly obtain, without cost, a copy of any preliminary draft, if available of such rule or documents.

All rules as drafted shall be consistent with Sections 120.54(1)(g) and 120.54(2)(b) of the Florida Statutes. The Notice of Rule Development shall be published in a newspaper of general circulation within the county or counties in which the District is located at least seven (7) days prior to the Notice of Rulemaking required by Section 5 of this Rule, and at least thirty-five (35) days prior to the intended action.

Notice of Proceedings and Proposed RulesRulemaking.

Prior to the adoption, amendment, or repeal of any rule other than an emergency rule, the District shall giveprovide notice of its intended action, (the “Notice of Rulemaking”) setting forth a short, plain explanation of the purpose and effect of the proposed action, a reference to the specific rulemaking authority pursuant to which the rule is adopted, and a reference to the section or subsection of the Florida Statutes being implemented, interpreted, or made specific. The notice shall include a the following:

A short, plain explanation of the purpose and effect of the proposed rule;

The proposed rule number;

A summary of the proposed rule or amendment;

The grant of rulemaking authority for the proposed rule;

The law being implemented or interpreted;

The name, e-mail address, and telephone number of the agency employee who may be contacted regarding the intended action;

A concise summary of the District’s statement of the estimated regulatory costs, if one has been prepared, based on the factors set forth in Section 120.541(2) of the Florida Statutes, and a that describes the regulatory impact of the rule in readable language;

The District’s website where the statement of estimated regulatory
costs can be viewed, in its entirety, if one has been prepared;

A statement that any person who wishes to provide the District with a lower cost regulatory alternative as provided by Section 120.541(1), must do so in writing within twenty-one (21) days after publication of the notice. The notice shall additionally include a statement that any affected person may request a public hearing by submitting a written request within twenty-one (21) days after the date of publication of the notice. Except when intended action is the repeal of a rule, the notice shall include a ;

A statement as to whether, based on the SERC or other information expressly relied upon and described by the District if no statement of regulatory costs is required, the proposed rule is expected to require legislative ratification pursuant to Section 120.541(3) of the Florida Statutes;

The date, time, and location of the public hearing on the proposed rule;

The name, address, and telephone number of the District contact person who can provide information about the public hearing; and

A reference to both the date on which and the place where the Notice of Rule Development required by section (2)Section 4 of this Rule appeared, except when the intended action is the repeal of a rule.

The noticeNotice of Rulemaking shall be published in a newspaper of general circulation inwithin the District and each county or counties in which the District is located not less thanat least seven (7) days after the Notice of Rule Development required by Section 4 of this Rule, and at least twenty-eight (28) days prior to the intended action. The proposed rule shall be available for inspection and copying by the public at the time If the Notice of Rulemaking is not published within one-hundred eighty (180) days of the publication of notice.the Notice of Rule Development, then the District’s Board shall approve a concise statement at least seven (7) days prior to the conclusion of the one-hundred eighty (180) day timeframe identifying the reason for the delay, which may be supplemented quarterly until the District has adopted the proposed rule.

 (c) The noticeNotice of Rulemaking shall be mailed or delivered electronically to all persons named in the proposed rule and to all persons who, at least fourteen (14) days prior to such mailingbefore publication of the notice, have made requests of the District for advance notice of its rulemaking proceedings. Any person may file a written request with the District Manager to receive notice by mail of Districtof the District’s rulemaking proceedings to adopt, amend, or repeal a rule. Such persons must furnish a mailing address or e-mail address, and may be required to pay the cost of copying and mailing as applicable.

As of the date of publication of the Notice of Rulemaking, the Board shall make available for public inspection and shall provide, upon request and payment of the cost of copies, the proposed rule, including all material proposed to be incorporated by reference.
Modification of Rules.

Technical Changes.

Prior to rule adoption, the District shall publish a notice of correction (“Notice of Correction”) if any of the information that is required to be included in the Notice of Rulemaking, including technical changes that correct citations or grammatical, typographical or similar errors that do not otherwise affect the substance of the rule, is omitted or is incorrect. A Notice of Correction cannot be used to make substantive changes to the rule text. The Notice of Correction shall be published in a newspaper of general circulation within the county or counties in which the District is located at least seven (7) days prior to the intended action.
After rule adoption, a technical change to a rule may be approved at any time by the District. Promptly thereafter, a Notice of Correction shall be published by the District in the manner set forth in Section 6(a)(i) of this Rule.

Substantive Changes.

Prior to rule adoption, the District shall publish a notice of change (“Notice of Change”) if there is any substantive change, other than a technical change that corrects citations or grammatical, typographical or similar errors that do not otherwise affect the substance of the rule, to a proposed rule, including any material incorporated by reference, or to a SERC. The Notice of Change must address a summary of the change and shall be published in a newspaper of general circulation within the county or counties in which the District is located at least twenty-one (21) days prior to the intended action. The Notice of Change shall also be sent to those persons set forth in Section 5(C) of this Rule that have made requests of the District for advance notice of its rulemaking proceedings. Any substantive change must be either be:

Supported by the record of the public hearing held on the proposed rule;

In response to written materials submitted to the District; or

In response to an objection with the proposed rule by the District Board.

After rule adoption, a substantive change to a rule shall be effectuated by initiating rulemaking as set forth in this Rule.

Withdrawal of Proposed Rules.

Prior to the adoption of a rule, the District may elect to withdraw the proposed rule in whole or in part. After a rule has become effective, the District may only amend or repeal the rule through initiating the rulemaking procedures set forth in this Rule.

Prior to the adoption of a rule, the District shall withdraw the proposed rule if the District has either failed to adopt such rule within one-hundred eighty
(180) days of the publication of the Notice of Rule Development required by Section 4 of this Rule or to approve a concise statement at least seven
(7) days prior to the conclusion of the one-hundred eighty (180) day timeframe identifying the reason for the delay, which may be supplemented quarterly until the District has adopted the proposed rule.

In the event of a withdrawal of a proposed rule, the District shall publish a notice (“Notice of Rule Withdrawal”) in a newspaper of general circulation within the county or counties in which the District is located,

and shall provide notice to those persons set forth in Section 5(c) of this Rule that have made requests of the District for advance notice of its rulemaking proceedings.

Within fifteen (15) days after the end of each calendar quarter, the District shall compile and post on its website a list of each failure to publish a Notice of Rulemaking within the timeframe prescribed by Section 5(b) of this Rule, which list shall include the information set forth in Section 120.54(3)(d)(7) of the Florida Statutes. The District is only required to provide such posting in any calendar quarter(s) in which there is an actual failure to timely publish a Notice of Rulemaking, if any.

Rule Development Workshops.

   Whenever requested in writing by any affected person, the District must either conduct a rule development workshop prior to proposing rules for adoption orfor the purposes of rule development or information gathering for the preparation of the SERC, unless the Chairperson must explain inexplains in writing why a workshop is unnecessary. The District may initiate a rule development workshop, but is not required to do so.

If a workshop is held, the District must ensure that the person(s) responsible for preparing the rule and the SERC, if applicable, are available to explain the District’s proposed rule and to respond to questions or comments regarding the rule being developed.

The notice of any workshop shall be published in a newspaper of general circulation within the county or counties in which the District is located at least fourteen (14) days prior to the workshop setting forth the following:

The place, date, and time of the workshop;

The subject area that will be addressed; and

The District Manager’s contact information.

Petitions to Initiate Rulemaking.

(5a) Petitions to Initiate Rulemaking. All Petitions to Initiate Rulemaking proceedingsProceedings must contain the name, address, and telephone number of the petitioner, the specific action requested, the specific reason for adoption, amendment, or repeal, the date submitted, the text of the proposed rule, and the facts showing that the petitioner is regulated by the District or has a substantial interest in the rulemaking. Not later than sixty
(60) calendar District staff shall forward a copy of the petition to the
District’s Board within seven (7) days of its receipt.

If the petition is directed to an adopted rule, within thirty (30) days following the date of filing a petition, the BoardDistrict shall either i) initiate rulemaking proceedings or, ii) otherwise comply with the requested action, or iii) deny the petition with a written statement of its reasons for the denial.

If the petition is directed to an existing policy that the District has not formally adopted as a rule, the District may, in its discretion, notice and hold a public hearing on the petition to consider the comments of the public directed to the policy, its scope and application, andunadopted rule, within thirty (30) days following the date of filing a petition, the District shall either i) initiate rulemaking, or ii) set a public hearing to consider whether the public interest is served adequately by the application of the policyproposed rule on a case-by-case basis, as contrasted with its formal adoption as a rule. However, this section shall not be construed as requiring the District to adopt a rule to replace a policy.

(6) Rulemaking Materials. After the publication of the notice referenced in section (3) of this Rule, the Board shall make available for public inspection and shall provide, upon request and payment of the cost of copies, the following materials:
If the District elects to hold a public hearing, notice of the public hearing (“Notice of Rulemaking Petition Public Hearing”) shall be published in a newspaper of general circulation within the county or counties in which the District is located. The public hearing shall be held by the District within thirty (30) days after publication of the Notice of Rulemaking Petition Public Hearing.

The text of the proposed rule, or any amendment or repeal of any existing rules;
Not later than thirty (30) days following the date of the public hearing held pursuant to Section 9(c)(i) of this Rule, the District shall either i) initiate rulemaking proceedings, ii) otherwise comply with the requested action, or iii) deny the petition with a written statement of its reasons for the denial.
 A detailed written statement of the facts and circumstances justifying the proposed rule;
If the District decides to initiate rulemaking it shall proceed with the rulemaking process as set forth in this Rule.

A copy of the statement of estimated regulatory costs if required by Section
120.541 of the Florida Statutes; and
2.  If the District decides to not initiate rulemaking or otherwise comply with the requested action, the District shall publish a statement of its reasons for not initiating rulemaking or otherwise complying with the requested action and of any changes it will make in the scope or application of the

unadopted rule (the “Notice of Denial of Rulemaking Petition”). The Notice of Denial of Rulemaking Petition shall be published in a newspaper of general circulation within the county or counties in which the District is located.

Nothing in this Rule shall be construed as requiring the District to adopt, amend, or repeal a rule as initiated by petition.

(d10) The published noticePublic Hearing.

(7a) Hearing. The District may, or, upon the written request of any affected person received within twenty-one (21) days after the date of publication of the notice described in section (3) of this RuleNotice of Rulemaking, shall, provide a public hearing for the presentation of evidence, argument, and oral statements, within the reasonable conditions and limitations imposed by the District to avoid duplication, irrelevant comments, unnecessary delay, or disruption of the proceedings. The District shall publish notice of the public hearing in a newspaper of general circulation within the District either in the text of the notice described in section (3) of this Rule or in a separate publication at least seven (7) days before the scheduled public hearing. The notice shall specify the date, time, and location of the public hearing, and the name, address, and telephone number of the District contact person who can provide information about the public hearing.When a public hearing is held, the District shall ensure that staff is available to explain the proposed rule and to respond to questions or comments regarding the proposed rule. Written statements may be submitted by any person prior to or at the public hearing. All timely submitted written statements shall be considered by the District and made part of the rulemaking record.

The District shall publish notice of the public hearing (“Notice of Public Hearing”) in a newspaper of general circulation within the county or counties in which the District is located, either in the text of the Notice of Rulemaking or in a separate publication at least seven (7) days before the scheduled public hearing. The Notice of Public Hearing shall include the following information:

The date, time, and location of the public hearing; and

The name, address, and telephone number of the District contact person who can provide information about the public hearing.

Emergency Rule Adoption.

(8a) Emergency Rule Adoption. The Board may adopt an emergency rule if it finds that immediate danger to the public health, safety, or welfare exists which requires immediate action. Prior to the adoption of an emergency

rule, or if the Legislature authorizes the District Manager shall make reasonable efforts to notify a newspaper of general circulation in the District. Notice ofto adopt emergency rules shall be published as soon as possible in a newspaper of general circulation in the District. The District may use any procedure which is fair under the circumstances in the adoption of an emergency rule as long as it protects the public interest as determined by the District and otherwise complies with these provisions.

At the time or prior to the adoption of an emergency rule, the District shall post on its website a notice regarding its adoption of the emergency rule (the “Notice of Emergency Rule”) which includes the specific facts and reasons for finding an immediate danger to the public health, safety, or welfare and its reasons for concluding that procedure used is fair under the circumstances. The Notice of Emergency Rule shall thereafter be promptly published in a newspaper of general circulation within the county or counties in which the District is located, and shall include the following information:

The full text of the rule(s); and

The District’s findings of immediate danger, necessity, and procedural fairness or a citation to the grant of emergency rulemaking authority.

An emergency rule shall be effective immediately upon adoption by the District, or on a date less than twenty (20) days thereafter if specified in the emergency rule if the District finds that a later effective date is necessary because of immediate danger to the public health, safety, or welfare. An emergency rule may not be effective for a period of more than ninety (90) days after adoption and may not be renewable, unless the District has initiated rulemaking to adopt rules addressing the subject of the emergency rule and either i) a challenge to the proposed rules has been filed and remains pending or ii) the proposed rules are awaiting ratification by the Legislature, if applicable. Nothing in this paragraph prohibits the District from adopting a rule identical to the emergency rule through the non-emergency rulemaking procedures set forth in this Rule.

If an emergency rule is being renewed in accordance with Section 11(d) of this Rule, notice of the renewal of the emergency rule (the “Notice of Renewal of Emergency Rule”) shall be published before the expiration of the existing emergency rule. The Notice of Renewal of Emergency Rule shall be published in a newspaper of general circulation within the county or counties in which the District is located and shall include the specific facts and reasons for such renewal.

For emergency rules with an effective period of longer than ninety
(90) days which are intended to replace an existing rule, the Rulemaking Record for the existing rule, as required by Section 13 of this Rule, shall specifically identify the emergency rule that is intended to supersede the existing rule as well as the date that the emergency rule was adopted by the District.

The District may supersede an emergency rule in effect through the adoption of another emergency rule before the superseded rule expires. The District shall post on its website and publish a Notice of Emergency Rule, in accordance with Section 11(b) of this Rule, identifying the reason for adopting the superseding rule. The superseding rule shall not be in effect longer than the duration of the effective period of the superseded rule.

The District may make technical changes to an emergency rule within the first seven (7) days after the rule is adopted, and such changes shall be published in a Notice of Correction as set forth in Section 6(a) of this Rule.

The District may repeal an emergency rule before it expires by publishing a notice (“Notice of Repeal of Emergency Rule”) in a newspaper of general circulation within the county or counties in which the District is located. The Notice of Repeal of Emergency Rule shall include the following information:

The full text of the emergency rule and a summary thereof;

The rule number; and

A short and plain explanation as to why the conditions specified in the Notice of Emergency Rule no longer require the emergency rule.

(912) Negotiated Rulemaking. The District may use negotiated rulemaking in developing and adopting rules pursuant to Section 120.54(2)(d) of the Florida Statutes, except that any notices required under Section 120.54(2)(d) of the Florida Statutes, may be published in a newspaper of general circulation inwithin the county or counties in which the District is located.

(1013) Rulemaking Record. In all rulemaking proceedings, the District shall compile and maintain a rulemaking record. The record (“Rulemaking Record”) which shall be on file with the District at least twenty-one (21) days prior to the proposed adoption date of the rule. The Rulemaking Record shall include, ifas applicable:

The textsA copy of the proposed rule and the adopted rule;

All notices given for a proposedAny material incorporated by reference in the rule;

AnyA detailed written statement of estimated regulatory costs for thethe facts and circumstances justifying the proposed rule;

Any SERC for the rule, if required by Section 120.54(3)(b)1. of the Florida Statutes or otherwise prepared, and any information created or used by the District in determining whether a SERC is required;

(de)	A written summary of hearings, if any, onstatement of the extent to which the proposed rule relates to federal standards on rules on the same subject;

All written comments received by the District and responses to those written comments; and
The Notice of Rule Development, Notice of Rulemaking, and notice(s) of any workshops held pursuant to Section 8 of this Rule; and

(fg) All notices and findings pertaining toIf an emergency rule is intended to supersede an existing rule, the emergency rule number and the date that the emergency rule was adopted by the District.

(1114) Petitions to Challenge Existing Rules.

Any person substantially affected by a proposed or existing rule may seek an administrative determination of the invalidity of the rule on the ground that the rule is an invalid exercise of the District’s authority.

A petition alleging the invalidity of a proposed rule shall be filed within twenty-one (21) days after the date of publication of Notice of Rulemaking, within ten (10) days after the final public hearing is held on the proposed rule; within twenty (20) days after the SERC or revised SERC has been prepared and made available as provided in Section 120.541(1)(d) of the Florida Statutes, if applicable; or within twenty (20) days after the date of publication of the Notice of Rule Withdrawal required by Section 7(c) of this Rule.

A petition alleging the invalidity of an existing rule may be filed at any time during which the rule is in effect.

The petition seeking an administrative determination must state with particularity the provisions alleged to be invalid with sufficient explanation of the facts or grounds for the alleged invalidity and facts sufficient to show that the person challenging a proposed or existing rule is substantially affected by it.  A person who is not substantially affected by the proposed rule as initially noticed, but who is substantially affected by the rule as a result of a change, may challenge any provision of the resulting proposed rule.

The petition shall be filed with the District. Within ten (10) days after receiving the petition, or seven (7) days if the challenge relates to an emergency rule, the Chairperson shall, if the petition complies with the requirements of subsection (b) of this section, designate any member of the Board (including the Chairperson), District Manager, District Counsel, or other person as a hearing officer who shall conduct a hearing within thirty
(30) days thereafter, or fourteen (14) days if the challenge relates to an emergency rule, unless the petition is withdrawn or a continuance is granted by agreement of the parties. The failure of the District to follow the applicable rulemaking procedures or requirements in this Rule shall be presumed to be material; however, the District may rebut this presumption by showing that the substantial interests of the petitioner and the fairness of the proceedings have not been impaired.

Within 30 days afterAt the hearing, the hearing officer shall render a decision and state the reasons therefor in writing. petitioner and the District shall be adverse parties. Other substantially affected persons may join the proceedings as intervenors on appropriate terms which shall not unduly delay the proceedings.

Hearings held under this section shall be de novo in nature. The For proposed rules, the petitioner has the burden to prove by a preponderance of the evidence that it would be substantially affected by the proposed rule, and the District has the burden to prove by a preponderance of the evidence that the proposed rule is not an invalid exercise of delegated legislative authority as to the objections raised. For existing rules, the petitioner has a burden of proving by a preponderance of the evidence that the existing rule is an invalid exercise of District authority as to the objections raised. The During the hearing, the hearing officer may:

Administer oaths and affirmations;

Rule upon offers of proof and receive relevant evidence;

Regulate the course of the hearing, including any pre-hearing matters;

Enter orders; and

Make or receive offers of settlement, stipulation, and adjustment.

The petitioner and the District shall be adverse parties. Other substantially affected persons may join the proceedings as intervenors on appropriate terms which shall not unduly delay the proceedings.

(f)  Within thirty (30) days after the hearing, or fourteen (14) days of the challenge relate to an emergency rule, the hearing officer shall render a decision and state the reasons therefor in writing. The hearing officer’s order shall be considered final agency action. The hearing officer may declare all or part of a proposed or existing rule invalid. For a proposed rule, the proposed rule or provision thereof declared invalid shall not be adopted unless the decision of the hearing officer is reversed on appeal. In the event part of a proposed rule is declared invalid, the District may, in its sole discretion, withdraw the proposed rule in its entirety. For an existing rule, the rule or part thereof declared invalid shall become void when the time for filing an appeal expires. In the event that a proposed or existing rule has been declared invalid in whole or part, the District shall promptly publish notice of such occurrence published in a newspaper of general circulation within the county or counties in which the District is located.

(1215) Variances and Waivers. A “variance” means a decision by the District to grant a modification to all or part of the literal requirements of a rule to a person who is subject to the rule. A “waiver” means a decision by the District not to apply all or part of a rule to a person who is subject to the rule. Variances and waivers from District rules may be granted subject to the following:
Variances and waivers shall be granted when the person subject to the rule demonstrates that the purpose of the underlying statute will be or has been achieved by other means by the person, and when application of the rule would create a substantial hardship or would violate principles of fairness. For purposes of this section, "“substantial hardship"” means a demonstrated economic, technological, legal, or other type of hardship to the person requesting the variance or waiver. For purposes of this section, "“principles of fairness"” are violated when the literal application of a rule affects a particular person in a manner significantly different from the way it affects other similarly situated persons who are subject to the rule.

A person who is subject to regulation by a District Rulerule may file a petition with the District, requesting a variance or waiver from the District’s Rulerule. Each petition shall specify:

The rule from which a variance or waiver is requested;

The type of action requested;

The specific facts that would justify a waiver or variance for the petitioner; and

The reason why the variance or the waiver requested would serve the purposes of the underlying statute.

The District shall review the petition and may request only that information needed to clarify the petition or to answer new questions raised by or directly related to the petition. If the petitioner asserts that any request for additional information is not authorized by law or by Rulerule of the District, the District shall proceed, at the petitioner’s written request, to process the petition.

The Board shall grant or deny a petition for variance or waiver and shall announce such disposition at a publicly held meeting of the Board, within ninety (90) days after receipt of the original petition, the last item of timely requested additional material, or the petitioner'spetitioner’s written request to finish processing the petition. The District’s statement granting or denying the petition shall contain a statement of the relevant facts and reasons supporting the District'sDistrict’s action. The District shall maintain a record of the type and disposition of each petition filed.

(1316) Rates, Fees, Rentals and Other Charges. All rates, fees, rentals, or other charges shall be subject to rulemaking proceedings. Policies adopted by the District which do not consist of rates, fees, rentals or other charges may be, but are not required to be, implemented through rulemaking proceedings.

Specific Authority: §§ 190.011(5), 190.011(15), 190.035, Fla. Stat.
Law Implemented: §§ 120.54, 120.542, 120.5435, 120.56, 120.81(2), 190.011(5), 190.035(2), Fla. Stat.

Rule 3.0	Competitive Purchase.

Purpose and Scope.  In order to comply with Sections 190.033(1) through (3),
287.055 and 287.017 of the Florida Statutes, the following provisions shall apply to the purchase of Professional Services, insurance, construction contracts, design-build services, goods, supplies, and materials, Contractual Services, and maintenance services.

Board Authorization. Except in cases of an Emergency Purchase, a competitive purchase governed by these Rules shall only be undertaken after authorization by the Board.

Definitions.

“Competitive Solicitation” means a formal, advertised procurement process, other than an Invitation to Bid, Request for Proposals, or Invitation to Negotiate, approved by the Board to purchase commodities and/or services which affords vendors fair treatment in the competition for award of a District purchase contract.

“Continuing Contract” means a contract for Professional Services entered into in accordance with Section 287.055 of the Florida Statutes, between the District and a firm, whereby the firm provides Professional Services to the District for projects in which the costs do not exceed two million dollars ($2,000,000), for a study activity when the fee for such Professional Services to the District does not exceed two hundred thousand dollars ($200,000), or for work of a specified nature as outlined in the contract with the District, with no time limitation except that the contract must provide a termination clause (for example, a contract for general District engineering services). Firms providing Professional Services under Continuing Contracts shall not be required to bid against one another.

“Contractual Service” means the rendering by a contractor of its time and effort rather than the furnishing of specific commodities. The term applies only to those services rendered by individuals and firms who are independent contractors. Contractual Services do not include auditing services, Maintenance Services, or Professional Services as defined in Section 287.055(2)(a) of the Florida Statutes, and these Rules. Contractual Services also do not include any contract for the furnishing of labor or materials for the construction, renovation, repair, modification, or demolition of any facility, building, portion of building, utility, park, parking lot, or structure or other improvement to real property entered into pursuant to Chapter 255 of the Florida Statutes, and Rules 3.5 or 3.6.

“Design-Build Contract” means a single contract with a Design-Build Firm for the design and construction of a public construction project.

“Design-Build Firm” means a partnership, corporation or other legal entity
that:

Is certified under Section 489.119 of the Florida Statutes, to engage in contracting through a certified or registered general contractor or a certified or registered building contractor as the qualifying agent; or

Is certified under Section 471.023 of the Florida Statutes, to practice or to offer to practice engineering; certified under Section 481.219 of the Florida Statutes, to practice or to offer to practice architecture; or certified under Section 481.319 of the Florida Statutes, to practice or to offer to practice landscape architecture.

“Design Criteria Package” means concise, performance-oriented drawings or specifications for a public construction project. The purpose of the Design Criteria Package is to furnish sufficient information to permit Design-Build Firms to prepare a bid or a response to the District’s Request for Proposals, or to permit the District to enter into a negotiated Design-Build Contract. The Design Criteria Package must specify performance-based criteria for the public construction project, including the legal description of the site, survey information concerning the site, interior space requirements, material quality standards, schematic layouts and conceptual design criteria of the project, cost or budget estimates, design and construction schedules, site development requirements, provisions for utilities, stormwater retention and disposal, and parking requirements applicable to the project. Design Criteria Packages shall require firms to submit information regarding the qualifications, availability, and past work of the firms, including the partners and members thereof.

“Design Criteria Professional” means a firm who holds a current certificate of registration under Chapter 481 of the Florida Statutes, to practice architecture or landscape architecture, or a firm who holds a current certificate as a registered engineer under Chapter 471 of the Florida Statutes, to practice engineering, and who is employed by or under contract to the District to provide professional architect services, landscape architect services, or engineering services in connection with the preparation of the Design Criteria Package.

“Emergency Purchase” means a purchase necessitated by a sudden unexpected turn of events (for example, acts of God, riot, fires, floods, hurricanes, accidents, or any circumstances or cause beyond the control of the Board in the normal conduct of its business), where the Board finds that the delay incident to competitive purchase would be detrimental to the interests of the District. This includes, but is not limited to, instances where

the time to competitively award the project will jeopardize the funding for the project, will materially increase the cost of the project, or will create an undue hardship on the public health, safety, or welfare.

“Invitation to Bid” is a written solicitation for sealed bids with the title, date, and hour of the public bid opening designated specifically and defining the commodity or service involved. It includes printed instructions prescribing conditions for bidding, qualification, evaluation criteria, and provides for a manual signature of an authorized representative. It may include one or more bid alternates.

“Invitation to Negotiate” means a written solicitation for competitive sealed replies to select one or more vendors with which to commence negotiations for the procurement of commodities or services.

“Negotiate” means to conduct legitimate, arm’s length discussions and
conferences to reach an agreement on a term or price.

“Professional Services” means those services within the scope of the practice of architecture, professional engineering, landscape architecture, or registered surveying and mapping, as defined by the laws of Florida, or those services performed by any architect, professional engineer, landscape architect, or registered surveyor and mapper, in connection with the firm's or individual'sfirm’s or individual’s professional employment or practice.

“Proposal (or Reply or Response) Most Advantageous to the District” means, as determined in the sole discretion of the Board, the proposal, reply, or response that is:

Submitted by a person or firm capable and qualified in all respects to perform fully the contract requirements, who has the integrity and reliability to assure good faith performance;

The most responsive to the Request for Proposals, Invitation to Negotiate, or Competitive Solicitation as determined by the Board; and

For a cost to the District deemed by the Board to be reasonable.

“Purchase” means acquisition by sale, rent, lease, lease/purchase, or installment sale. It does not include transfer, sale, or exchange of goods, supplies, or materials between the District and any federal, state, regional or local governmental entity or political subdivision of the State of Florida.

“Request for Proposals” or “RFP” is a written solicitation for sealed
proposals with the title, date, and hour of the public opening designated and

requiring the manual signature of an authorized representative. It may provide general information, applicable laws and rules, statement of work, functional or general specifications, qualifications, proposal instructions, work detail analysis, and evaluation criteria as necessary.

“Responsive and Responsible Bidder” means an entity or individual that has submitted a bid that conforms in all material respects to the Invitation to Bid and has the capability in all respects to fully perform the contract requirements and the integrity and reliability that will assure good faith performance. “Responsive and Responsible Vendor” means an entity or individual that has submitted a proposal, reply, or response that conforms in all material respects to the Request for Proposals, Invitation to Negotiate, or Competitive Solicitation and has the capability in all respects to fully perform the contract requirements and the integrity and reliability that will assure good faith performance. In determining whether an entity or individual is a Responsive and Responsible Bidder (or Vendor), the District may consider, in addition to factors described in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, the following:

The ability and adequacy of the professional personnel employed by the entity/individual;

The past performance of the entity/individual for the District and in other professional employment;

The willingness of the entity/individual to meet time and budget requirements;

The geographic location of the entity’s/individual’s headquarters or
office in relation to the project;

The	recent,	current,	and	projected	workloads	of	the entity/individual;

The volume of work previously awarded to the entity/individual;

Whether the cost components of the bid or proposal are appropriately balanced; and

Whether the entity/individual is a certified minority business enterprise.

“Responsive Bid,” “Responsive Proposal,” “Responsive Reply,” and “Responsive Response” all mean a bid, proposal, reply, or response which conforms in all material respects to the specifications and conditions in the

Invitation to Bid, Request for Proposals, Invitations to Negotiate, or Competitive Solicitation document and these Rules, and the cost components of which, if any, are appropriately balanced. A bid, proposal, reply or response is not responsive if the person or firm submitting it fails to meet any material requirement relating to the qualifications, financial stability, or licensing of the bidder.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 190.033, 255.20, 287.055, Fla. Stat.

Rule 3.1	Procedure Under the Consultants'’ Competitive Negotiations Act.

Scope. The following procedures are adopted for the selection of firms or individuals to provide Professional Services exceeding the thresholds herein described, for the negotiation of such contracts, and to provide for protest of actions of the Board under this Rule. As used in this Rule, “Project” means that fixed capital outlay study or planning activity when basic construction cost is estimated by the District to exceed the threshold amount provided in Section 287.017 of the Florida Statutes, for CATEGORY FIVE, or for a planning study activity when the fee for Professional Services is estimated by the District to exceed the threshold amount provided in Section 287.017 for CATEGORY TWO, as such categories may be amended or adjusted from time to time.

Qualifying Procedures. In order to be eligible to provide Professional Services to the District, a consultant must, at the time of receipt of the firm’s qualification submittal:

Hold all required applicable state professional licenses in good standing;

Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the consultant is a corporation; and

Meet any qualification requirements set forth in the District’s Request for
Qualifications.

Evidence of compliance with this Rule may be submitted with the qualifications, if requested by the District. In addition, evidence of compliance must be submitted any time requested by the District.

Public Announcement. Except in cases of valid public emergencies as certified by the Board, the District shall announce each occasion when Professional Services are required for a Project or a Continuing Contract by publishing a notice providing a general description of the Project, or the nature of the Continuing Contract, and the method for interested consultants to apply for consideration. The notice shall appear in at least one (1) newspaper of general circulation inwithin the county or counties in which the District is located and in such other places as the District deems appropriate. The notice must allow at least fourteen (14) days for submittal of qualifications from the date of publication. The District may maintain lists of consultants interested in receiving such notices. These consultants are encouraged to submit annually statements of qualifications and performance data. The District shall make reasonable efforts to provide copies of any notices to such consultants, but the failure to do so shall not give such consultants any bid protest or other rights or otherwise disqualify any otherwise valid procurement process. The Board has

the right to reject any and all qualifications, and such reservation shall be included in the published notice. Consultants not receiving a contract award shall not be entitled to recover from the District any costs of qualification package preparation or submittal.

Competitive Selection.

The Board shall review and evaluate the data submitted in response to the notice described in section (3) of this Rule regarding qualifications and performance ability, as well as any statements of qualifications on file. The Board shall conduct discussions with, and may require public presentation by consultants regarding their qualifications, approach to the Project, and ability to furnish the required services. The Board shall then select and list the consultants, in order of preference, deemed to be the most highly capable and qualified to perform the required Professional Services, after considering these and other appropriate criteria:

The ability and adequacy of the professional personnel employed by each consultant;

Whether a consultant is a certified minority business enterprise;

Each consultant’s past performance;

The willingness of each consultant to meet time and budget requirements;

The	geographic	location	of	each	consultant'sconsultant’s headquarters, office and personnel in relation to the project;

The recent, current, and projected workloads of each consultant; and

The volume of work previously awarded to each consultant by the District.

Nothing in these Rules shall prevent the District from evaluating and eventually selecting a consultant if less than three (3) Responsive qualification packages, including packages indicating a desire not to provide Professional Services on a given Project, are received.

If the selection process is administered by any person or committee other than the full Board, the selection made will be presented to the full Board with a recommendation that competitive negotiations be instituted with the selected firms in order of preference listed.

Notice of the rankings adopted by the Board, including the rejection of some or all qualification packages, shall be provided in writing to all consultants byproposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, facsimile, or overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the Request for Qualifications. The notice shall include the following statement: "“Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,"” or wording to that effect. Protests of the District’s ranking decisions under this Rule shall be in accordance with the procedures set forth in Rule 3.11.

Competitive Negotiation.

After the Board has authorized the beginning of competitive negotiations, the District may begin such negotiations with the firm listed as most qualified to perform the required Professional Services at a rate or amount of compensation which the Board determines is fair, competitive, and reasonable.

In negotiating a lump-sum or cost-plus-a-fixed-fee professional contract for more than the threshold amount provided in Section 287.017 of the Florida Statutes, for CATEGORY FOUR, the firm receiving the award shall be required to execute a truth-in-negotiation certificate stating that "“wage rates and other factual unit costs supporting the compensation are accurate, complete and current at the time of contracting."” In addition, any professional service contract under which such a certificate is required, shall contain a provision that "“the original contract price and any additions thereto, shall be adjusted to exclude any significant sums by which the Board determines the contract price was increased due to inaccurate, incomplete, or noncurrent wage rates and other factual unit costs."”

Should the District be unable to negotiate a satisfactory agreement with the firm determined to be the most qualified at a price deemed by the District to be fair, competitive, and reasonable, then negotiations with that firm shall be terminated and the District shall immediately begin negotiations with the second most qualified firm. If a satisfactory agreement with the second firm cannot be reached, those negotiations shall be terminated and negotiations with the third most qualified firm shall be undertaken.

Should the District be unable to negotiate a satisfactory agreement with one of the top three (3) ranked consultants, additional firms shall be selected by the District, in order of their competence and qualifications. Negotiations shall continue, beginning with the first-named firm on the list, until an agreement is reached or the list of firms is exhausted.

Contracts; Public Records. In accordance with Florida law, each contract entered into pursuant to this Rule shall include provisions required by law that require the contractor to comply with public records laws.

Continuing Contract. Nothing in this Rule shall prohibit a Continuing Contract between a consultant and the District.

Emergency Purchase. The District may make an Emergency Purchase without complying with these Rules. The fact that an Emergency Purchase has occurred or is necessary shall be noted in the minutes of the next Board meeting.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 119.0701, 190.011(3), 190.033, 287.055, Fla. Stat.

Rule 3.2	Procedure Regarding Auditor Selection.

In order to comply with the requirements of Section 218.391 of the Florida Statutes, the following procedures are outlined for selection of firms or individuals to provide Auditing Services and for the negotiation of such contracts. “Auditing Services” means those services within the scope of the practice of a certified public accounting firm licensed under Chapter 473 of the Florida Statutes, and qualified to conduct audits in accordance with government auditing standards as adopted by the Florida Board of Accountancy. For audits required under Chapter 190 of the Florida Statutes but not meeting the thresholds of Chapter 218 of the Florida Statutes, the District need not follow these procedures but may proceed with the selection of a firm or individual to provide Auditing Services and for the negotiation of such contracts in the manner the Board determines is in the best interests of the District.

Definitions.
"Auditing Services" means those services within the scope of the practice of a certified public accounting firm licensed under Chapter 473 of the Florida Statutes, and qualified to conduct audits in accordance with government auditing standards as adopted by the Florida Board of Accountancy.
"Committee" means the auditor selection committee appointed by the Board as described in section (2) of this Rule.
 ​  (1)  Establishment of Auditor Selection Committee. Prior to a public announcement under section (43) of this Rule that Auditing Services are required, the Board shall establish an auditor selection committee (“Committee”), the primary purpose of which is to assist the Board in selecting an auditor to conduct the annual financial audit required by Section 218.39 of the Florida Statutes. The Committee shall include at least three individuals, at least one of which must also be a member of the Board. The establishment and selection of the Committee must be conducted at a publicly noticed and held meeting of the Board. The Chairperson of the Committee must be a member of the Board. An employee, a chief executive officer, or a chief financial officer of the District may not serve as a member of the Committee; provided however such individual may serve the Committee in an advisory capacity.

 ​  (2)  Establishment of Minimum Qualifications and Evaluation Criteria. Prior to a public announcement under section (43) of this Rule that Auditing Services are required, the Committee shall meet at a publicly noticed meeting to establish minimum qualifications and factors to use for the evaluation of Auditing Services to be provided by a certified public accounting firm licensed under Chapter 473 of the Florida Statutes, and qualified to conduct audits in accordance with government auditing standards as adopted by the Florida Board of Accountancy.

Minimum Qualifications. In order to be eligible to submit a proposal, a firm must, at all relevant times including the time of receipt of the proposal by the District:

Hold all required applicable state professional licenses in good standing;

Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the proposer is a corporation; and

Meet any pre-qualification requirements established by the Committee and set forth in the RFP or other specifications.

If requested in the RFP or other specifications, evidence of compliance with the minimum qualifications as established by the Committee must be submitted with the proposal.

Evaluation Criteria. The factors established for the evaluation of Auditing Services by the Committee shall include, but are not limited to:

Ability of personnel;

Experience;

Ability to furnish the required services; and

Such other factors as may be determined by the Committee to be applicable to its particular requirements.

The Committee may also choose to consider compensation as a factor. If the Committee establishes compensation as one of the factors, compensation shall not be the sole or predominant factor used to evaluate proposals.

 ​ (3)  Public Announcement. After identifying the factors to be used in evaluating the proposals for Auditing Services as set forth in section (32) of this Rule, the Committee shall publicly announce the opportunity to provide Auditing Services. Such public announcement shall include a brief description of the audit and how interested firms can apply for consideration and obtain the RFP. The notice shall appear in at least one (1) newspaper of general circulation in the District andwithin the county or counties in which the District is located. The public announcement shall allow for at least seven (7) days for the submission of proposals.

 ​  (4)  Request for Proposals. The Committee shall provide interested firms with a Request for Proposals (“RFP”). The RFP shall provide information on how proposals are to be evaluated and such other information the Committee determines

is necessary for the firm to prepare a proposal. The RFP shall state the time and place for submitting proposals. , which may be submitted either electronically or via hard copy as determined by the District and provided for in the RFP. For the avoidance of doubt, the Proposals shall not be required to be publicly opened at the date, time, and place provided for in the RFP relative to the submission of Proposals.

 ​  (5)  Committee’s Evaluation of Proposals and Recommendation. The Committee shall meet at a publicly held meeting that is publicly noticed for a reasonable time in advance of the meeting to evaluate all qualified proposals and may, as part of the evaluation, require that each interested firm provide a public presentation where the Committee may conduct discussions with the firm, and where the firm may present information, regarding the firm’s qualifications. At the public meeting, the Committee shall rank and recommend in order of preference no fewer than three firms deemed to be the most highly qualified to perform the required services after considering the factors established pursuant to subsection (32)(b) of this Rule. If fewer than three firms respond to the RFP or if no firms respond to the RFP, the Committee shall recommend such firm as it deems to be the most highly qualified. Notwithstanding the foregoing, the Committee may recommend that any and all proposals be rejected.

 ​	(6)	Board Selection of Auditor.

Where compensation was not selected as a factor used in evaluating the proposals, the Board shall negotiate with the firm ranked first and inquire of that firm as to the basis of compensation. If the Board is unable to negotiate a satisfactory agreement with the first ranked firm at a price deemed by the Board to be fair, competitive, and reasonable, then negotiations with that firm shall be terminated and the Board shall immediately begin negotiations with the second ranked firm. If a satisfactory agreement with the second ranked firm cannot be reached, those negotiations shall be terminated and negotiations with the third ranked firm shall be undertaken. The Board may reopen formal negotiations with any one of the three top-ranked firms, but it may not negotiate with more than one firm at a time. If the Board is unable to negotiate a satisfactory agreement with any of the selected firms, the Committee shall recommend additional firms in order of the firms’ respective competence and qualifications. Negotiations shall continue, beginning with the first-named firm on the list, until an agreement is reached or the list of firms is exhausted.

Where compensation was selected as a factor used in evaluating the proposals, the Board shall select the highest-ranked qualified firm or document in its public records the reason for not selecting the highest-ranked qualified firm.

In negotiations with firms under this Rule, the Board may allow the District Manager, District Counsel, or other designee to conduct negotiations on its behalf.

Notwithstanding the foregoing, the Board may reject any or all proposals. The Board shall not consider any proposal, or enter into any contract for Auditing Services, unless the proposed agreed-upon compensation is reasonable to satisfy the requirements of Section 218.39 of the Florida Statutes, and the needs of the District.

 ​  (7)  Contract. Any agreement reached under this Rule shall be evidenced by a written contract, which may take the form of an engagement letter signed and executed by both parties. The written contract shall include all provisions and conditions of the procurement of such services and shall include, at a minimum, the following:

A provision specifying the services to be provided and fees or other compensation for such services;

A provision requiring that invoices for fees or other compensation be submitted in sufficient detail to demonstrate compliance with the terms of the contract;

A provision setting forth deadlines for the auditor to submit a preliminary draft audit report to the District for review and to submit a final audit report no later than June 30 of the fiscal year that follows the fiscal year for which the audit is being conducted;

A provision specifying the contract period, including renewals, and conditions under which the contract may be terminated or renewed. The maximum contract period including renewals shall be five (5) years. A renewal may be done without the use of the auditor selection procedures provided in this Rule but must be in writing.

Provisions required by law that require the auditor to comply with public records laws.

 ​  (8)   Notice of Award. Once a negotiated agreement with a firm or individual is reached, or the Board authorizes the execution of an agreement with a firm where compensation was a factor in the evaluation of proposals, notice of the intent to award, including the rejection of some or all proposals, shall be provided in writing to all proposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, facsimile, or overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the RFP. The notice shall include the following statement: "“Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute

a waiver of proceedings under those Rules,"” or wording to that effect. Protests regarding the award of contracts under this Rule shall be as provided for in Rule
3.11. No proposer shall be entitled to recover any costs of proposal preparation or submittal from the District.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 119.0701, 218.33, 218.391, Fla. Stat.

Rule 3.3	Purchase of Insurance.

Scope. The purchases of life, health, accident, hospitalization, legal expense, or annuity insurance, or all of any kinds of such insurance for the officers and employees of the District, and for health, accident, hospitalization, and legal expenses upon a group insurance plan by the District, shall be governed by this Rule. This Rule does not apply to the purchase of any other type of insurance by the District, including but not limited to liability insurance, property insurance, and directors and officers insurance. Nothing in this Rule shall require the District to purchase insurance.

Procedure. For a purchase of insurance within the scope of these Rules, the following procedure shall be followed:

 	(a)	The Board shall cause to be prepared a Notice of Invitation to Bid.

 ​	(b)  Notice of the Invitation to Bid shall be advertised at least once in a newspaper of general circulation within the county or counties in which the District is located. The notice shall allow at least fourteen (14) days for submittal of bids.

 	(c)  The District may maintain a list of persons interested in receiving notices of Invitations to Bid. The District shall make reasonable efforts to provide copies of any notices to such persons, but the failure to do so shall not give such consultants any bid protest or other rights or otherwise disqualify any otherwise valid procurement process.

 ​	(d)	Bids shall be opened at the time and place noted in the Invitation to Bid.

 	(e)  If only one (1) response to an Invitation is received, the District may proceed with the purchase. If no response to an Invitation to Bid is received, the District may take whatever steps are reasonably necessary in order to proceed with the purchase.

 	(f)   The Board has the right to reject any and all bids and such reservations shall be included in all solicitations and advertisements.

 ​	(g) Simultaneously with the review of the submitted bids, the District may undertake negotiations with those companies that have submitted reasonable and timely bids and, in the opinion of the District, are fully qualified and capable of meeting all services and requirements. Bid responses shall be evaluated in accordance with the specifications and criteria contained in the Invitation to Bid; in addition, the total cost to the District, the cost, if any, to the District officers, employees, or their dependents, the geographic location of the company’s headquarters and offices in relation to the District, and the ability of the company to guarantee

premium stability may be considered. A contract to purchase insurance shall be awarded to that company whose response to the Invitation to Bid best meets the overall needs of the District, its officers, employees, and/or dependents.

 ​	(h)  Notice of the intent to award, including rejection of some or all bids, shall be provided in writing to all bidders byproposers by e-mail (with a delivery and read receipt), United States Mail, by hand delivery, or by overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the Invitation to Bid. The notice shall include the following statement: "“Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,"” or wording to that effect. Protests of the District’s procurement of insurance under this Rule shall be in accordance with the procedures set forth in Rule 3.11.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: § 112.08, Fla. Stat.

Rule 3.4	Pre-qualification

Scope. In its discretion, the District may undertake a pre-qualification process in accordance with this Rule for vendors to provide construction services, goods, supplies, and materials, Contractual Services, and maintenance services.

Procedure. When the District seeks to pre-qualify vendors, the following procedures shall apply:

 	(a)	The Board shall cause to be prepared a Request for Qualifications.

 ​   (b)   For construction services exceeding the thresholds described in Section
255.20 of the Florida Statutes, the Board must advertise the proposed pre-qualification criteria and procedures and allow at least seven (7) days’ notice of the public hearing for comments on such pre-qualification criteria and procedures. At such public hearing, potential vendors may object to such pre-qualification criteria and procedures. Following such public hearing, the Board shall formally adopt pre-qualification criteria and procedures prior to the advertisement of the Request for Qualifications for construction services.

   (c)  The Request for Qualifications shall be advertised at least once in a newspaper of general circulation within the District and within the county or counties in which the Districtproject is located. The notice shall allow at least seven (7) days for submittal of qualifications for goods, supplies and materials, Contractual Services, maintenance services, and construction services under two hundred fifty thousand dollars ($250,000). The notice shall allow at least twenty-one (21) days for submittal of qualifications for construction services estimated to cost over two hundred fifty thousand dollars ($250,000) and thirty (30) days for construction services estimated to cost over five hundred thousand dollars ($500,000).

 ​ (d)  The District may maintain lists of persons interested in receiving notices of Requests for Qualifications. The District shall make a good faith effort to provide written notice, by electronic maile-mail, United States Mail, hand delivery, or facsimile, to persons who provide their name and address to the District Manager for inclusion on the list. However, failure of a person to receive the notice shall not invalidate any pre-qualification determination or contract awarded in accordance with these Rules and shall not be a basis for a protest of any pre-qualification determination or contract award.

   (e)  If the District has pre-qualified vendors for a particular category of purchase, at the option of the District, only those persons who have been pre-qualified will be eligible to submit bids, proposals, replies or responses in response to the applicable Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

In order to be eligible to submit qualifications, a firm or individual must, at the time of receipt of the qualifications:

Hold all required applicable state professional licenses in good standing;

Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the vendor is a corporation; and

Meet any special pre-qualification requirements set forth in the Request for Qualifications.

Evidence of compliance with these Rules must be submitted with the qualifications if required by the District. Failure to submit evidence of compliance when required may be grounds for rejection of the qualifications.

Qualifications shall be presented to the Board, or a committee appointed by the Board, for evaluation in accordance with the Request for Qualifications and this Rule. Minor variations in the qualifications may be waived by the Board. A variation is minor if waiver of the variation does not create a competitive advantage or disadvantage of a material nature.

All vendors determined by the District to meet the pre-qualification requirements shall be pre-qualified. To assure full understanding of the responsiveness to the requirements contained in a Request for Qualifications, discussions may be conducted with qualified vendors. Vendors shall be accorded fair treatment prior to the submittal date with respect to any opportunity for discussion and revision of qualifications. For construction services, any contractor pre-qualified and considered eligible by the Department of Transportation to bid to perform the type of work the project entails shall be presumed to be qualified to perform the project.

The Board shall have the right to reject all qualifications if there are not enough to be competitive or if rejection is determined to be in the best interest of the District. No vendor shall be entitled to recover any costs of qualification preparation or submittal from the District.

If the selection process is administered by any person or committee other than the full Board, the selection made will be presented to the full Board with a recommendation that competitive negotiations be instituted with the selected firms in order of preference listed.

(jk) Notice of intent to pre-qualify, including rejection of some or all qualifications, shall be provided in writing to all vendors byproposers by e-mail (with a delivery and read receipt), United States Mail, electronic mail, hand delivery, facsimile, or overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the Request for Qualifications. The notice shall include the following statement: "“Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,"” or wording to that effect. Protests of the District’s pre-qualification decisions under this Rule shall be in accordance with the procedures set forth in Rule 3.11; provided however, protests related to the pre-qualification criteria and procedures for construction services shall be resolved in accordance with section (2)(b) of this Rule and Section 255.20(1)(b) of the Florida Statutes.

(3) Suspension, Revocation, or Denial of Qualification
 (a) The District, for good cause, may deny, suspend, or revoke a prequalified vendor’s pre-qualified status. A suspension, revocation, or denial for good cause shall prohibit the vendor from bidding on any District construction contract for which qualification is required, shall constitute a determination of non-responsibility to bid on any other District construction or maintenance contract, and shall prohibit the vendor from acting as a material supplier or subcontractor on any District contract or project during the period of suspension, revocation, or denial. Good cause shall include the following:

 ​   (i)  One of the circumstances specified under Section 337.16(2), Fla. Stat., has occurred.

 ​  (ii)  Affiliated contractors submitted more than one proposal for the same work. In this event the pre-qualified status of all of the affiliated bidders will be revoked, suspended, or denied. All bids of affiliated bidders will be rejected.

  (iii) The vendor made or submitted false, deceptive, or fraudulent statements, certifications, or materials in any claim for payment or any information required by any District contract.

 ​  (iv)  The vendor or its affiliate defaulted on any contract or a contract surety assumed control of financial responsibility for any contract of the vendor.

 ​	(v)	The vendor’s qualification to bid is suspended, revoked, or denied
by any other public or semi-public entity, or the vendor has been the

subject of a civil enforcement proceeding or settlement involving a public or semi-public entity.

 ​  (vi)  The vendor failed to comply with contract or warranty requirements or failed to follow District direction in the performance of a contract.

 ​  (vii)  The vendor failed to timely furnish all contract documents required by the contract specifications, special provisions, or by any state or federal statutes or regulations. If the vendor fails to furnish any of the subject contract documents by the expiration of the period of suspension, revocation, or denial set forth above, the vendor’s pre-qualified status shall remain suspended, revoked, or denied until the documents are furnished.

   (viii)  The vendor failed to notify the District within 10 days of the vendor, or any of its affiliates, being declared in default or otherwise not completing work on a contract or being suspended from qualification to bid or denied qualification to bid by any other public or semi-public agency.

 ​  (ix)  The vendor did not pay its subcontractors or suppliers in a timely manner or in compliance with contract documents.

 ​ (x) The vendor has demonstrated instances of poor or unsatisfactory performance, deficient management resulting in project delay, poor quality workmanship, a history of payment of liquidated damages, untimely completion of projects, uncooperative attitude, contract litigation, inflated claims or defaults.

 ​  (xi)  An affiliate of the vendor has previously been determined by the District to be non-responsible, and the specified period of suspension, revocation, denial, or non-responsibility remains in effect.

 ​	(xii)	The vendor or affiliate(s) has been convicted of a contract crime.

 ​	1.  The term “contract crime” means any violation of state or federal antitrust laws with respect to a public contract or any violation of any state or federal law involving fraud, bribery, collusion, conspiracy, or material misrepresentation with respect to a public contract.

 ​	2.  The term “convicted” or “conviction” means a finding of guilt or a conviction of a contract crime, with or without an adjudication of guilt, in any federal or state trial court of

record as a result of a jury verdict, nonjury trial, or entry of a plea of guilty or nolo contendere.

 (b) A denial, suspension, or revocation shall prohibit the vendor from being a subcontractor on District work during the period of denial, suspension, or revocation, except when a prime contractor’s bid has used prices of a subcontractor who becomes disqualified after the bid, but before the request for authorization to sublet is presented.
 (c) The District shall inform the vendor in writing of its intent to deny, suspend, or revoke its pre-qualified status and inform the vendor of its right to a hearing, the procedure which must be followed, and the applicable time limits. If a hearing is requested within 10 days after the receipt of the notice of intent, the hearing shall be held within 30 days after receipt by the District of the request for the hearing. The decision shall be issued within 15 days after the hearing.
 (d) Such suspension or revocation shall not affect the vendor’s obligations
under any preexisting contract.
 (e) In the case of contract crimes, the vendor’s pre-qualified status under this Rule shall be revoked indefinitely. For all violations of Rule 3.4(3)(a) other than for the vendor’s conviction for contract crimes, the revocation, denial, or suspension of a vendor’s pre-qualified status under this Rule shall be for a specific period of time based on the seriousness of the deficiency.
Examples of factors affecting the seriousness of a deficiency are:
 ​	(i)	Impacts on project schedule, cost, or quality of work;
 ​	(ii)	Unsafe conditions allowed to exist;
 	(iii)	Complaints from the public;
 ​	(iv)	Delay or interference with the bidding process;
 ​	(v)	The potential for repetition;
 ​	(vi)	Integrity of the public contracting process;
 ​	(vii)	Effect on the health, safety, and welfare of the public.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 190.033, 255.0525, 255.20, Fla. Stat.

Rule 3.5	Construction Contracts, Not Design-Build.

Scope. All contracts for the construction or improvement of any building, structure, or other public construction works authorized by Chapter 190 of the Florida Statutes, the costs of which are estimated by the District in accordance with generally accepted cost accounting principles to be in excess of the threshold amount for applicability of Section 255.20 of the Florida Statutes, as that amount may be indexed or amended from time to time, shall be let under the terms of these Rules and the procedures of Section 255.20 of the Florida Statutes, as the same may be amended from time to time. A project shall not be divided solely to avoid the threshold bidding requirements.

Procedure. When a purchase of construction services is within the scope of this Rule, the following procedures shall apply:

The Board shall cause to be prepared an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

Notice of the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be advertised at least once in a newspaper of general circulation in the District and inwithin the county or counties in which the District is located. The notice shall also include the amount of the bid bond, if one is required. The notice shall allow at least twenty-one (21) days for submittal of sealed bids, proposals, replies, or responses, unless the Board, for good cause, determines a shorter period of time is appropriate. Any project projected to cost more than five hundred thousand dollars ($500,000) must be noticed at least thirty (30) days prior to the date for submittal of bids, proposals, replies, or responses. If the Board has previously pre-qualified contractors pursuant to Rule 3.4 and determined that only the contractors that have been pre-qualified will be permitted to submit bids, proposals, replies, and responses, the Notice of Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation need not be published. Instead, the Notice of Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be sent to the pre-qualified contractors by e-mail (with a delivery and read receipt), United States Mail, hand delivery, facsimile, or overnight delivery service.

The District may maintain lists of persons interested in receiving notices of Invitations to Bid, Requests for Proposals, Invitations to Negotiate, and Competitive Solicitations. The District shall make a good faith effort to provide written notice, by electronic maile-mail, United States Mail, hand delivery, or facsimile, to persons who provide their name and address to the District Manager for inclusion on the list. However, failure of a person to receive the notice shall not invalidate any contract awarded in accordance with this Rule and shall not be a basis for a protest of any contract award.

If the District has pre-qualified providers of construction services, then, at the option of the District, only those persons who have been pre-qualified will be eligible to submit bids, proposals, replies, or responses to Invitations to Bid, Requests for Proposals, Invitations to Negotiate, and Competitive Solicitations.

In order to be eligible to submit a bid, proposal, reply, or response, a firm or individual must, at the time of receipt of the bids, proposals, replies, or responses:

Hold all required applicable state professional licenses in good standing;

Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the bidder is a corporation; and

Meet any special pre-qualification requirements set forth in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

Any contractor that has been found guilty by a court of any violation of federal labor or employment tax laws regarding subjects including but not limited to, reemployment assistance, safety, tax withholding, worker’s compensation, unemployment tax, social security and Medicare tax, wage or hour, or prevailing rate laws within the past 5 years may be considered ineligible by the District to submit a bid, response, or proposal for a District project.

Evidence of compliance with these Rules must be submitted with the bid, proposal, reply, or response, if required by the District. Failure to submit evidence of compliance when required may be grounds for rejection of the bid, proposal, reply, or response.

Bids, proposals, replies, and responses, or the portions of which that include the price, shall be publicly opened at a meeting noticed in accordance with Rule 1.3, and at which at least one district representative is present. The name of each bidder and the price submitted in the bid shall be announced at such meeting and shall be made available upon request. Minutes should be taken at the meeting and maintained by the District. Bids, proposals, replies, and responses shall be evaluated in accordance with the respective Invitation to Bid, Request for Proposals, Invitation to Negotiate, or

Competitive Solicitation and these Rules. Minor variations in the bids, proposals, replies, or responses may be waived by the Board. A variation is minor if waiver of the variation does not create a competitive advantage or disadvantage of a material nature. Mistakes in arithmetic extension of pricing may be corrected by the Board. Bids and proposals may not be modified or supplemented after opening; provided however, additional information may be requested and/or provided to evidence compliance, make non-material modifications, clarifications, or supplementations, and as otherwise permitted by Florida law.

The lowest Responsive Bid submitted by a Responsive and Responsible Bidder in response to an Invitation to Bid shall be accepted. In relation to a Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, the Board shall select the Responsive Proposal, Reply, or Response submitted by a Responsive and Responsible Vendor which is most advantageous to the District. To assure full understanding of the responsiveness to the solicitation requirements contained in a Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, discussions may be conducted with qualified vendors. Vendors shall be accorded fair treatment prior to the submittal date with respect to any opportunity for discussion, preparation, and revision of bids, proposals, replies, and responses.

The Board shall have the right to reject all bids, proposals, replies, or responses because they exceed the amount of funds budgeted for the purchase, if there are not enough to be competitive, or if rejection is determined to be in the best interest of the District. No contractor shall be entitled to recover any costs of bid, proposal, response, or reply preparation or submittal from the District.

The Board may require potential contractors to furnish bid bonds, performance bonds, and/or other bonds with a responsible surety to be approved by the Board.

If less than three (3) Responsive Bids, Proposals, Replies, or Responses are received, the District may purchase construction services or may reject the bids, proposals, replies, or responses for a lack of competitiveness. If no Responsive Bid, Proposal, Reply, or Response is received, the District may proceed with the procurement of construction services, in the manner the Board determines is in the best interests of the District, which may include but is not limited to a direct purchase of the construction services without further competitive selection processes.

If the selection process is administered by any person or committee other than the full Board, the selection made will be presented to the full Board

with a recommendation that competitive negotiations be instituted with the selected firms in order of preference listed.

(jl)  Notice of intent to award, including rejection of some or all bids, proposals, replies, or responses, shall be provided in writing to all contractors byproposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, facsimile, or overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation. The notice shall include the following statement: "“Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,"” or wording to that effect. Protests of the District’s purchase of construction services under this Rule shall be in accordance with the procedures set forth in Rule 3.11.

(k)  If less than three (3) Responsive Bids, Proposals, Replies, or Responses are received, the District may purchase construction services or may reject the bids, proposals, replies, or responses for a lack of competitiveness. If no Responsive Bid, Proposal, Reply, or Response is received, the District may proceed with the procurement of construction services, in the manner the Board determines is in the best interests of the District, which may include but is not limited to a direct purchase of the construction services without further competitive selection processes.
Sole Source; Government. Construction services that are only available from a single source are exempt from this Rule. Construction services provided by governmental agencies are exempt from this Rule. This Rule shall not apply to the purchase of construction services, which may include goods, supplies, or materials, that are purchased under a federal, state, or local government contract that has been competitively procured by such federal, state, or local government in a manner consistent with the material procurement requirements of these Rules. A contract for construction services is exempt from this Rule if state or federal law prescribes with whom the District must contract or if the rate of payment is established during the appropriation process.

Contracts; Public Records. In accordance with Florida law, each contract entered into pursuant to this Rule shall include provisions required by law that require the contractor to comply with public records laws.

Emergency Purchases. The District may make an Emergency Purchase without complying with these rules. The fact that an Emergency Purchase has occurred or is necessary shall be noted in the minutes of the next Board Meeting.

Exceptions. This Rule is inapplicable when:

The project is undertaken as repair or maintenance of an existing public facility;

The funding source of the project will be diminished or lost because the time required to competitively award the project after the funds become available exceeds the time within which the funding source must be spent;

The District has competitively awarded a project and the contractor has abandoned the project or the District has terminated the contract; or

The District, after public notice, conducts a public meeting under Section
286.011 of the Florida Statutes, and finds by a majority vote of the Board that it is in the public’s best interest to perform the project using its own services, employees, and equipment.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 119.0701, 189.053, 190.033, 255.0518, 255.0525, 255.20, 287.055, Fla. Stat.

Rule 3.6	Construction Contracts, Design-Build.

Scope. The District may utilize Design-Build Contracts for any public construction project for which the Board determines that use of such contract is in the best interest of the District. When letting a Design-Build Contract, the District shall use the following procedure:

Procedure.

The District shall utilize a Design Criteria Professional meeting the requirements of Section 287.055(2)(k) of the Florida Statutes, when developing a Design Criteria Package, evaluating the proposals and qualifications submitted by Design-Build Firms, and determining compliance of the project construction with the Design Criteria Package. The Design Criteria Professional may be an employee of the District, may be the District Engineer selected by the District pursuant to Section 287.055 of the Florida Statutes, or may be retained pursuant to Rule 3.1. The Design Criteria Professional is not eligible to render services under a Design-Build Contract executed pursuant to the Design Criteria Package.

A Design Criteria Package for the construction project shall be prepared and sealed by the Design Criteria Professional. If the project utilizes existing plans, the Design Criteria Professional shall create a Design Criteria Package by supplementing the plans with project specific requirements, if any.

The Board may either choose to award the Design-Build Contract pursuant to the competitive proposal selection process set forth in Section 287.055(9) of the Florida Statutes, or pursuant to the qualifications-based selection process pursuant to Rule 3.1.
Qualifications-Based Selection. If the process set forth in Rule 3.1 is utilized, subsequent to competitive negotiations, a guaranteed maximum price and guaranteed completion date shall be established.

Competitive Proposal-Based Selection. If the competitive proposal selection process is utilized, the Board, in consultation with the Design Criteria Professional, shall establish the criteria, standards and procedures for the evaluation of Design-Build Proposals based on price, technical, and design aspects of the project, weighted for the project. After a Design Criteria Package and the standards and procedures for evaluation of proposals have been developed, competitive proposals from qualified firms shall be solicited pursuant to the design criteria by the following procedure:

A Request for Proposals shall be advertised at least once in a newspaper of general circulation inwithin the county in which the Districtproject is located. The notice shall allow at least twenty-one (21) days for submittal of sealed proposals, unless the Board, for good cause, determines a shorter period of time is appropriate. Any project projected to cost more than five hundred thousand dollars ($500,000) must be noticed at least thirty (30) days prior to the date for submittal of proposals.

The District may maintain lists of persons interested in receiving notices of Requests for Proposals. The District shall make a good faith effort to provide written notice, by electronic maile-mail, United States Mail, hand delivery, or facsimile, to persons who provide their name and address to the District Manager for inclusion on the list. However, failure of a person to receive the notice shall not invalidate any contract awarded in accordance with this Rule and shall not be a basis for a protest of any contract award.

In order to be eligible to submit a proposal, a firm must, at the time of receipt of the proposals:

Hold the required applicable state professional licenses in good standing, as defined by Section 287.055(2)(h) of the Florida Statutes;

Hold all required applicable federal licenses in good standing, if any;
Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the proposer is a corporation;

Meet any special pre-qualification requirements set forth in the Request for Proposals and Design Criteria Package.

Any contractor that has been found guilty by a court of any violation of federal labor or employment tax laws regarding subjects including but not limited to reemployment assistance, safety, tax withholding, worker’s compensation, unemployment tax, social security and Medicare tax, wage or hour, or prevailing rate laws within the past 5 years may

be considered ineligible by the District to submit a bid, response, or proposal for a District project.

Evidence of compliance with these Rules must be submitted with the proposal if required by the District. Failure to submit evidence of compliance when required may be grounds for rejection of the proposal.

The proposals, or the portions of which that include the price, shall be publicly opened at a meeting noticed in accordance with Rule 1.3, and at which at least one district representative is present. The name of each bidder and the price submitted in the bid shall be announced at such meeting and shall be made available upon request. Minutes should be taken at the meeting and maintained by the District. In consultation with the Design Criteria Professional, the Board shall evaluate the proposals received based on evaluation criteria and procedures established prior to the solicitation of proposals, including but not limited to qualifications, availability, and past work of the firms and the partners and members thereof. The Board shall then select no fewer than three (3) Design-Build Firms as the most qualified.

The Board shall have the right to reject all proposals if the proposals are too high, or rejection is determined to be in the best interest of the District. No vendor shall be entitled to recover any costs of proposal preparation or submittal from the District.

If less than three (3) Responsive Proposals are received, the District may purchase design-build services or may reject the proposals for lack of competitiveness. If no Responsive Proposals are received, the District may proceed with the procurement of design-build services in the manner the Board determines is in the best interests of the District, which may include but is not limited to a direct purchase of the design-build services without further competitive selection processes.

Notice of the rankings adopted by the Board, including the rejection of some or all proposals, shall be provided in writing to all consultants byproposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, facsimile, or overnight delivery service. The District may alternatively post the notice of intent to award on its website

at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the Design Criteria Package. The notice shall include the following statement: "“Failure to file a protest within the time prescribed in Rule
3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,"” or wording to that effect. Protests of the District’s rankings under this Rule shall be in accordance with the procedures set forth in Rule 3.11.

The Board shall negotiate a contract with the firm ranking the highest based on the evaluation standards and shall establish a price which the Board determines is fair, competitive and reasonable. Should the Board be unable to negotiate a satisfactory contract with the firm considered to be the most qualified at a price considered by the Board to be fair, competitive, and reasonable, negotiations with that firm must be terminated. The Board shall then undertake negotiations with the second most qualified firm, based on the ranking by the evaluation standards. Should the Board be unable to negotiate a satisfactory contract with the firm considered to be the second most qualified at a price considered by the Board to be fair, competitive, and reasonable, negotiations with that firm must be terminated. The Board shall then undertake negotiations with the third most qualified firm. Should the Board be unable to negotiate a satisfactory contract with the firm considered to be the third most qualified at a price considered by the Board to be fair, competitive, and reasonable, negotiations with that firm must be terminated. Should the Board be unable to negotiate a satisfactory contract with any of the selected firms, the Board shall select additional firms in order of their rankings based on the evaluation standards and continue negotiations until an agreement is reached or the list of firms is exhausted.

After the Board contracts with a firm, the firm shall bring to the Board for approval, detailed working drawings of the project.

The Design Criteria Professional shall evaluate the compliance of the detailed working drawings and project construction with the Design Criteria Package and shall provide the Board with a report of the same.

Contracts; Public Records. In accordance with Florida law, each contract entered into pursuant to this Rule shall include provisions required by law that require the contractor to comply with public records laws.

Emergency Purchase. The Board may, in case of public emergency, declare an emergency and immediately proceed with negotiations with the best qualified Design-Build Firm available at the time. The fact that an Emergency Purchase has occurred shall be noted in the minutes of the next Board meeting.

Exceptions. This Rule is inapplicable when:

The project is undertaken as repair or maintenance of an existing public facility;

The funding source of the project will be diminished or lost because the time required to competitively award the project after the funds become available exceeds the time within which the funding source must be spent;

The District has competitively awarded a project and the contractor has abandoned the project or the District has terminated the contractor; or

The District, after public notice, conducts a public meeting under Section
286.011 of the Florida Statutes, and finds by a majority vote of the Board that it is in the public’s best interest to perform the project using its own services, employees, and equipment.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 119.0701, 189.053, 190.033, 255.0518, 255.0525, 255.20, 287.055, Fla. Stat.

Rule 3.7	Payment and Performance Bonds.

Scope. This Rule shall apply to contracts for the construction of a public building, for the prosecution and completion of a public work, or for repairs upon a public building or public work and shall be construed in addition to terms prescribed by any other Rule that may also apply to such contracts.

Required Bond. Upon entering into a contract for any of the services described in section (1) of this Rule in excess of $200,000, the Board shouldshall require that the contractor, before commencing the work, execute and record a payment and performance bond, or other acceptable surety, in an amount equal to the contract price. Notwithstanding the terms of the contract or any other law, the District may not make payment to the contractor until the contractor has provided to the District a certified copy of the recorded bond.

Discretionary Bond. At the discretion of the Board, upon entering into a contract for any of the services described in section (1) of this Rule for an amount not exceeding $200,000, the contractor may be exempted from executing a payment and performance bond.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: § 255.05, Fla. Stat.

Rule 3.8	Goods, Supplies, and Materials.

Purpose and Scope. All purchases of goods, supplies, or materials exceeding the amount provided in Section 287.017 of the Florida Statutes, for CATEGORY FOUR, shall be purchased under the terms of this Rule. Contracts for purchases of “goods, supplies, and materials” do not include printing, insurance, advertising, or legal notices. A contract involving goods, supplies, or materials plus maintenance services may, in the discretion of the Board, be treated as a contract for maintenance services. However, a purchase shall not be divided solely in order to avoid the threshold bidding requirements.

Procedure. When a purchase of goods, supplies, or materials is within the scope of this Rule, the following procedures shall apply:

   (a)  The Board shall cause to be prepared an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

 ​  (b)  Notice of the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be advertised at least once in a newspaper of general circulation within the District and within the county or counties in which the District is located. The notice shall also include the amount of the bid bond, if one is required. The notice shall allow at least seven (7) days for submittal of bids, proposals, replies, or responses.

  (c)  The District may maintain lists of persons interested in receiving notices of Invitations to Bid, Requests for Proposals, Invitations to Negotiate, or Competitive Solicitations. The District shall make a good faith effort to provide written notice, by electronic maile-mail, United States Mail, hand delivery, or facsimile, to persons who provide their name and address to the District Manager for inclusion on the list. However, failure of a person to receive the notice shall not invalidate any contract awarded in accordance with this Rule and shall not be a basis for a protest of any contract award.

 ​  (d)  If the District has pre-qualified suppliers of goods, supplies, and materials, then, at the option of the District, only those persons who have been pre-qualified will be eligible to submit bids, proposals, replies, or responses.

In order to be eligible to submit a bid, proposal, reply, or response, a firm or individual must, at the time of receipt of the bids, proposals, replies, or responses:

Hold all required applicable state professional licenses in good standing;
Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the vendor is a corporation; and

Meet any special pre-qualification requirements set forth in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

Evidence of compliance with these Rules must be submitted with the bid, proposal, reply or response if required by the District. Failure to submit evidence of compliance when required may be grounds for rejection of the bid, proposal, reply, or response.

Any firm or individual whose principal place of business is outside the State of Florida must also submit a written opinion of an attorney at law licensed to practice law in that foreign state, as to the preferences, if any or none, granted by the law of that foreign state to business entities whose principal places of business are in that foreign state, in the letting of any or all public contracts. Failure to submit such a written opinion or submission of a false or misleading written opinion may be grounds for rejection of the bid, proposal, reply, or response.

Bids, proposals, replies, and responses shall be publicly opened at the time and place noted on the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation. Bids, proposals, replies, and responses shall be evaluated in accordance with the respective Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, and this Rule. Minor variations in the bids, proposals, replies, or responses may be waived by the Board. A variation is minor if waiver of the variation does not create a competitive advantage or disadvantage of a material nature. Mistakes in arithmetic extension of pricing may be corrected by the Board. Bids and proposals may not be modified or supplemented after opening; provided however, additional information may be requested and/or provided to evidence compliance, make non-material modifications, clarifications, or supplementations, and as otherwise permitted by Florida law.

The lowest Responsive Bid, after taking into account the preferences provided for in this subsection, submitted by a Responsive and Responsible Bidder in response to an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be accepted. If the lowest Responsive Bid is submitted by a Responsive and Responsible Bidder whose principal place of business is located in a foreign state which does not grant a preference in competitive purchase to businesses whose principal place of business are in that foreign state, the lowest Responsible and Responsive Bidder whose principal place of business is in the State of

Florida shall be awarded a preference of five (5) percent. If the lowest Responsive Bid is submitted by a Responsive and Responsible Bidder whose principal place of business is located in a foreign state which grants a preference in competitive purchase to businesses whose principal place of business are in that foreign state, the lowest Responsible and Responsive Bidder whose principal place of business is in the State of Florida shall be awarded a preference equal to the preference granted by such foreign state.

To assure full understanding of the responsiveness to the solicitation requirements contained in an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, discussions may be conducted with qualified vendors. Vendors shall be accorded fair treatment prior to the submittal date with respect to any opportunity for discussion, preparation, and revision of bids, proposals, replies, and responses.

The Board shall have the right to reject all bids, proposals, replies, or responses because they exceed the amount of funds budgeted for the purchase, if there are not enough to be competitive, or if rejection is determined to be in the best interest of the District. No vendor shall be entitled to recover any costs of bid, proposal, reply, or response preparation or submittal from the District.

The Board may require bidders and proposers to furnish bid bonds, performance bonds, and/or other bonds with a responsible surety to be approved by the Board.

Notice of intent to award, including rejection of some or all bids, proposals, replies, or responses shall be provided in writing to all vendors byproposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, facsimile, or overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation. The notice shall include the following statement: "“Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,"” or wording to that effect. Protests of the District’s purchase of goods, supplies, and materials under this Rule shall be in accordance with the procedures set forth in Rule 3.11.

If less than three (3) Responsive Bids, Proposals, Replies, or Responses are received, the District may purchase goods, supplies, or materials, or may reject the bids, proposals, replies, or responses for a lack of competitiveness. If no Responsive Bid, Proposal, Reply, or Response is received, the District may proceed with the procurement of goods, supplies, and materials, in the manner the Board determines is in the best interests of the District, which

may include but is not limited to a direct purchase of the goods, supplies, and materials without further competitive selection processes.

Goods, Supplies, and Materials included in a Construction Contract Awarded Pursuant to Rule 3.5 or 3.6. There may be occasions where the District has undergone the competitive purchase of construction services which contract may include the provision of goods, supplies, or materials. In that instance, the District may approve a change order to the contract and directly purchase the goods, supplies, and materials. Such purchase of goods, supplies, and materials deducted from a competitively purchased construction contract shall be exempt from this Rule.

Exemption. Goods, supplies, and materials that are only available from a single source are exempt from this Rule. Goods, supplies, and materials provided by governmental agencies are exempt from this Rule. A contract for goods, supplies, or materials is exempt from this Rule if state or federal law prescribes with whom the District must contract or if the rate of payment is established during the appropriation process. This Rule shall not apply to the purchase of goods, supplies or materials that are purchased under a federal, state, or local government contract that has been competitively procured by such federal, state, or local government in a manner consistent with the material procurement requirements of these Rules.

Renewal. Contracts for the purchase of goods, supplies, and/or materials subject to this Rule may be renewed for a maximum period of five (5) years.

Emergency Purchases. The District may make an Emergency Purchase without complying with these rules. The fact that an Emergency Purchase has occurred or is necessary shall be noted in the minutes of the next Board meeting.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 189.053, 190.033, 287.017, 287.084, Fla. Stat.

Rule 3.9	Maintenance Services.

Scope. All contracts for maintenance of any District facility or project shall be set under the terms of this Rule if the cost exceeds the amount provided in Section
287.017 of the Florida Statutes, for CATEGORY FOUR. A contract involving goods, supplies, and materials plus maintenance services may, in the discretion of the Board, be treated as a contract for maintenance services. However, a purchase shall not be divided solely in order to avoid the threshold bidding requirements.

Procedure. When a purchase of maintenance services is within the scope of this Rule, the following procedures shall apply:

The Board shall cause to be prepared an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

Notice of the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be advertised at least once in a newspaper of general circulation within the District and within the county or counties in which the District is located. The notice shall also include the amount of the bid bond, if one is required. The notice shall allow at least seven (7) days for submittal of bids, proposals, replies, or responses.

The District may maintain lists of persons interested in receiving notices of Invitations to Bid, Requests for Proposals, Invitations to Negotiate, and Competitive Solicitations. The District shall make a good faith effort to provide written notice, by electronic maile-mail, United States Mail, hand delivery, or facsimile, to persons who provide their name and address to the District Manager for inclusion on the list. However, failure of a person to receive the notice shall not invalidate any contract awarded in accordance with this Rule and shall not be a basis for a protest of any contract award.

If the District has pre-qualified suppliers of maintenance services, then, at the option of the District, only those persons who have been pre-qualified will be eligible to submit bids, proposals, replies, and responses.

In order to be eligible to submit a bid, proposal, reply, or response, a firm or individual must, at the time of receipt of the bids, proposals, replies, or responses:

Hold all required applicable state professional licenses in good standing;

Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the vendor is a corporation; and

Meet any special pre-qualification requirements set forth in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

Evidence of compliance with these Rules must be submitted with the bid, proposal, reply, or response if required by the District. Failure to submit evidence of compliance when required may be grounds for rejection of the bid, proposal, reply, or response.

Bids, proposals, replies, and responses shall be publicly opened at the time and place noted on the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation. Bids, proposals, replies, and responses shall be evaluated in accordance with the respective Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, and these Rules. Minor variations in the bids, proposals, replies, and responses may be waived by the Board. A variation is minor if waiver of the variation does not create a competitive advantage or disadvantage of a material nature. Mistakes in arithmetic extension of pricing may be corrected by the Board. Bids and proposals may not be modified or supplemented after opening; provided however, additional information may be requested and/or provided to evidence compliance, make non-material modifications, clarifications, or supplementations, and as otherwise permitted by Florida law.

The lowest Responsive Bid submitted in response to an Invitation to Bid by a Responsive and Responsible Bidder shall be accepted. In relation to a Request for Proposals, Invitation to Negotiate or Competitive Solicitation the Board shall select the Responsive Proposal, Reply, or Response submitted by a Responsive and Responsible Vendor which is most advantageous to the District. To assure full understanding of the responsiveness to the solicitation requirements contained in a Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, discussions may be conducted with qualified vendors. Vendors shall be accorded fair treatment prior to the submittal date with respect to any opportunity for discussion, preparation, and revision of bids, proposals, replies, or responses.

The Board shall have the right to reject all bids, proposals, replies, or responses because they exceed the amount of funds budgeted for the purchase, if there are not enough to be competitive, or if rejection is determined to be in the best interest of the District. No Vendor shall be

entitled to recover any costs of bid, proposal, reply, or response preparation or submittal from the District.

The Board may require bidders and proposers to furnish bid bonds, performance bonds, and/or other bonds with a responsible surety to be approved by the Board.

Notice of intent to award, including rejection of some or all bids, proposals, replies, or responses shall be provided in writing to all vendors byproposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, facsimile, or overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation. The notice shall include the following statement: "“Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,"” or wording to that effect. Protests of the District’s procurement of maintenance services under this Rule shall be in accordance with the procedures set forth in Rule 3.11.

If less than three (3) Responsive Bids, Proposals, Replies, or Responses are received, the District may purchase the maintenance services or may reject the bids, proposals, replies, or responses for a lack of competitiveness. If no Responsive Bid, Proposal, Reply, or Response is received, the District may proceed with the procurement of maintenance services, in the manner the Board determines is in the best interests of the District, which may include but is not limited to a direct purchase of the maintenance services without further competitive selection processes.

Exemptions. Maintenance services that are only available from a single source are exempt from this Rule. Maintenance services provided by governmental agencies are exempt from this Rule. A contract for maintenance services is exempt from this Rule if state or federal law prescribes with whom the District must contract or if the rate of payment is established during the appropriation process.

Renewal. Contracts for the purchase of maintenance services subject to this Rule may be renewed for a maximum period of five (5) years.

Contracts; Public Records. In accordance with Florida law, each contract entered into pursuant to this Rule shall include provisions required by law that require the contractor to comply with public records laws.

Emergency Purchases. The District may make an Emergency Purchase without complying with these rules. The fact that an Emergency Purchase has occurred or is necessary shall be noted in the minutes of the next Board meeting.

Specific Authority: §§ 190.011(5), 190.011(15), 190.033, Fla. Stat.
Law Implemented: §§ 119.0701, 190.033, 287.017, Fla. Stat.

Rule 3.10	Contractual Services.

Exemption from Competitive Purchase. Pursuant to Section 190.033(3) of the Florida Statutes, Contractual Services shall not be subject to competitive purchasing requirements. If an agreement is predominantly for Contractual Services, but also includes maintenance services or the purchase of goods and services, the contract shall not be subject to competitive purchasing requirements. Regardless of whether an advertisement or solicitation for Contractual Services is identified as an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, no rights or remedies under these Rules, including but not limited to protest rights, are conferred on persons, firms, or vendors proposing to provide Contractual Services to the District.

Contracts; Public Records. In accordance with Florida law, each contract for Contractual Services shall include provisions required by law that require the contractor to comply with public records laws.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 119.0701, 190.011(3), 190.033, Fla. Stat.

Rule 3.11	Protests with Respect to Proceedings under Rules 3.1, 3.2, 3.3, 3.4, 3.5, 3.6, 3.8,
and 3.9.

The resolution of any protests with respect to proceedings under Rules 3.1, 3.2, 3.3, 3.4, 3.5, 3.6, 3.8, and 3.9 shall be in accordance with this Rule.

Filing.

With respect to a protest regarding qualifications, specifications, documentation, or other requirements contained in a Request for Qualifications, Request for Proposals, Invitation to Bid, or Competitive Solicitation issued by the District, the notice of protest shall be filed in writing within seventy-two (72) calendar hours (excluding Saturdays, Sundays, and state holidays) after the first advertisement of the Request for Qualifications, Request for Proposals, Invitation to Bid, or Competitive Solicitation. A formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days (including Saturdays, Sundays, and state holidays) after the initial notice of protest was filed. For purposes of this Rule, wherever applicable, filing will be perfected and deemed to have occurred upon receipt by the District. Failure to file a notice of protest shall constitute a waiver of all rights to protest the District’s intended decision. Failure to file a formal written protest shall constitute an abandonment of the protest proceedings and shall automatically terminate the protest proceedings.

Except for those situations covered by subsection (1)(a) of this Rule, any firm or person who is affected adversely by a District’s ranking or intended award under Rules 3.1, 3.2, 3.3, 3.4, 3.5, 3.6, 3.8, or 3.9 and desires to contest the District’s ranking or intended award, shall file with the District a written notice of protest within seventy-two (72) calendar hours (excluding Saturdays, Sundays, and state holidays) after receipt of the notice of the District’s ranking or intended award or after posting on the District’s website if so provided for in the Request for Qualifications, Request for Proposals, Invitation to Bid, or Competitive Solicitation. A formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days (including Saturdays, Sundays, and state holidays) after the initial notice of protest was filed. For purposes of this Rule, wherever applicable, filing will be perfected and deemed to have occurred upon receipt by the District. Failure to file a notice of protest shall constitute a waiver of all rights to protest the District’s ranking or intended award. Failure to file a formal written protest shall constitute an abandonment of the protest proceedings and shall automatically terminate the protest proceedings.

If the requirement for the posting of a protest bond and the amount of the protest bond, which may be expressed by a percentage of the contract to be

awarded or a set amount, is disclosed in the District’s competitive solicitation documents for a particular purchase under Rules 3.1, 3.2, 3.3, 3.4, 3.5, 3.6, 3.8, or 3.9, any person who files a notice of protest must post the protest bond. The amount and form of the protest bond shall be determined by District staff after consultation with the Board and within the limits, if any, imposed by Florida law. In the event the protest is successful, the protest bond shall be refunded to the protestor. In the event the protest is unsuccessful, the protest bond shall be applied towards the District’s costs, expenses, and attorney’s fees associated with hearing and defending the protest. In the event the protest is settled by mutual agreement of the parties, the protest bond shall be distributed as agreed to by the District and protestor.

The District does not accept documents filed by electronic maile-mail or facsimile transmission. Filings are only accepted during normal business hours.

Contract Execution. Upon receipt of a notice of protest which has been timely filed, the District shall not execute the contract under protest until the subject of the protest is resolved. However, if the District sets forth in writing particular facts and circumstances showing that delay incident to protest proceedings will jeopardize the funding for the project, will materially increase the cost of the project, or will create an immediate and serious danger to the public health, safety, or welfare, the contract may be executed.

Informal Proceeding. If the Board determines a protest does not involve a disputed issue of material fact, the Board may, but is not obligated to, schedule an informal proceeding to consider the protest. Such informal proceeding shall be at a time and place determined by the Board. Notice of such proceeding shall be sent via facsimilee-mail (with a delivery and read receipt), United States Mail, or hand delivery to the protestor and any substantially affected persons or parties not less than three (3) calendar days prior to such informal proceeding. Within thirty (30) calendar days following the informal proceeding, the Board shall issue a written decision setting forth the factual, legal, and policy grounds for its decision.

Formal Proceeding. If the Board determines a protest involves disputed issues of material fact or if the Board elects not to use the informal proceeding process provided for in section (3) of this Rule, the District shall schedule a formal hearing to resolve the protest. The Chairperson shall designate any member of the Board (including the Chairperson), District Manager, District Counsel, or other person as a hearing officer to conduct the hearing. The hearing officer may:

Administer oaths and affirmations;
Rule upon offers of proof and receive relevant evidence;

Regulate the course of the hearing, including any pre-hearing matters;

Enter orders; and

Make or receive offers of settlement, stipulation, and adjustment.

The hearing officer shall, within thirty (30) days after the hearing or receipt of the hearing transcript, whichever is later, file a recommended order which shall include a caption, time and place of hearing, appearances entered at the hearing, statement of the issues, findings of fact and conclusions of law, separately stated, and a recommendation for final District action. The District shall allow each party fifteen
(15) days in which to submit written exceptions to the recommended order. The District shall issue a final order within sixty (60) days after the filing of the recommended order.

 ​ Intervenors. Other substantially affected persons may join the proceedings as intervenors on appropriate terms which shall not unduly delay the proceedings.
(65) Rejection of all Qualifications, Bids, Proposals, Replies and Responses after Receipt of Notice of Protest. If the Board determines there was a violation of law, defect, or an irregularity in the competitive solicitation process, the Bids, Proposals, Replies, and Responses are too high, or if the Board determines it is otherwise in the District’s best interest, the Board may reject all qualifications, bids, proposals, replies, and responses and start the competitive solicitation process anew. If the Board decides to reject all qualifications, bids, proposals, replies, and responses and start the competitive solicitation process anew, any pending protests shall automatically terminate.

Judicial Review. A party who is adversely affected by final District action is entitled to judicial review. Judicial review shall be sought in the county where the District is located. All proceedings shall be instituted by filing a notice of appeal or petition for review in accordance with the Florida Rules of Appellate Procedure within thirty (30) calendar days after the rendition of the decision being appealed. The filing of an appeal does not itself stay enforcement of the final District decision. Judicial review of any District action shall be confined to the record transmitted. The record for judicial review shall be compiled in accordance with the Florida Rules of Appellate Procedure. Failure to file a notice of appeal or petition for review within the time prescribed herein shall constitute a waiver of judicial review proceedings.

 ​	Intervenors.	Other substantially affected persons may join the proceedings as intervenors on appropriate terms which shall not unduly delay the proceedings.

(78)	Settlement. Nothing herein shall preclude the settlement of any protest under this Rule at any time.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 120.69(2)(a), 190.033, Fla. Stat.

Rule 4.0	Effective Date.

These Rules shall be effective	, 2025, except that no election of officers required by these Rules shall be required until after the next regular election for the Board.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 190.011(5), 190.011(15), Fla. Stat.

Summary report:
Litera Compare for Word 11.12.0.83 Document comparison done on 6/23/2026 8:13:57 PM	
Style name: Default Style	
Intelligent Table Comparison: Active	
Original DMS: nd://4899-8735-7091/1/Pre-2026 Rules of Procedure (Form).docx	
Modified DMS: nd://4929-0681-0794/1/FORM Rules of Procedure - No Rule Review (5.8.2026).docx	
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Total Changes:	641	

Section V

Indigo Community Development District

ANNUAL FINANCIAL REPORT

September 30, 2025

Indigo Community Development District ANNUAL FINANCIAL REPORT
September 30, 2025 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	35-37
INDEPENDENT ACCOUNTANTS’ REPORT/COMPLIANCE
WITH SECTION 218.415, FLORIDA STATUTES	38

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, 2025, 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 referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of September 30, 2025, and the respective changes in financial position 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 audit in accordance with auditing standards generally accepted in the United States of America (GAAS), and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States (Government Auditing Standards). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
Responsibilities of Management for the Financial Statements

Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

- 1 -

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 any currently known information that may raise substantial doubt shortly 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 opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore, is not a guarantee that an audit conducted in accordance with GAAS 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 judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts, and
disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly,
no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control related matters that we identified during the audit.

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the Management’s Discussion and Analysis be presented to supplement the basic financial statements.

- 2 -

To the Board of Supervisors
Indigo Community Development District

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 GAAS, 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 Information

Management is responsible for the other information included in the financial report. The other information comprises the information for compliance with Florida Statutes 218.39(3)(c) but does not include the basic financial statements and our auditor's report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued a report dated June 12, 2026 on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations and contracts and grant agreements and other matters.

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 the District’s internal control over financial reporting and compliance.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida
June 12, 2026
- 3 -

Management’s discussion and analysis of Indigo Community Development District’s (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 is 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 capital improvement 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, 2025.

The District’s total assets were exceeded by total liabilities, $(1,378,101) (net position). Unrestricted net position for Governmental Activities was $(3,126,421). Net investment in capital assets was $1,558,459. Restricted net position was $189,861.

Governmental activities revenues totaled $3,184,369 while governmental activities expenses totaled $2,799,684.

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	
		2025			2024		
Current assets	$  1,295,154	$  1,067,045	
Restricted assets	3,879,008	3,691,794	
Capital assets		12,750,348 		12,888,030 	
Total Assets		17,924,510 		17,646,869 	
Current liabilities	8,523,854	7,828,083	
Non-current liabilities		10,778,757 		11,581,572 	
Total Liabilities		19,302,611 		19,409,655 	
Net investment in capital assets	1,558,459	988,316	
Restricted net position	189,861	173,545	
Net position - unrestricted		(3,126,421)		(2,924,647)	
Total Net Position	 $ (1,378,101)	 $ (1,762,786)	

The increase in current assets and restricted assets is primarily due to revenues in excess of expenditures paid at the fund level in the current year.
The decrease in capital assets is the result of depreciation in the current year.

The increase in current liabilities is primarily related to the increase in matured bonds payable in the current year.
The decrease in non-current liabilities is related to the principal payments made 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	
Program Revenues		2025			2024		
Charges for services	$	2,959,722	$	1,784,639	
Capital grants and contributions	-	2,503,971	
General Revenues	
Investment earnings		224,647 		271,740 	
Total Revenues		3,184,369 		4,560,350 	
Expenses	
General government	206,290	216,847	
Physical environment	1,444,822	1,315,971	
Interest and other charges		1,148,572 		1,231,425 	
Total Expenses		2,799,684 		2,764,243 	
Change in Net Position	384,685	1,796,107	
Net Position - Beginning of Year		(1,762,786)		(3,558,893)	
Net Position - End of Year	 $ (1,378,101)	 $  (1,762,786)	
The increase in charges for services is related to the increase in assessments in the current year.
The decrease in capital grants and contributions is related to the capital additions in the prior year.

The increase in physical environment is related to the increase in landscape and lake maintenance expenses in the current year.

Capital Assets Activity
The following schedule provides a summary of the District’s capital assets as of September 30, 2025 and 2024.
	Governmental Activities	
	Description			2025			2024		
Land	$	2,507,717	$	2,507,717	
Construction in progress	9,525,858	9,525,858	
Improvements	1,872,969	1,872,969	
Infrastructure	3,242,014	3,242,014	
Accumulated depreciation		(4,398,210)		(4,260,528)	

Total Capital Assets (Net)

 $	12,750,348 

 $	12,888,030 

	
The activity for the year consisted of depreciation in the amount of $137,682.
General Fund Budgetary Highlights
Actual governmental expenditures were less than budgeted amounts primarily due to lower fertilizer/pest control and landscape and lake maintenance expenditures than were anticipated.
The September 30, 2025 budget was not amended.
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, 2025 was $350,000 for the A bond, and $3,215,000 for the C bond. The B bond was paid in full in a prior year.
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, 2025 was $2,190,000.
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, 2025 was $2,635,000.

Debt Management (Continued)

In June 2024, the District issued $3,235,000 Capital Improvement Revenue Bonds, Series 2024. 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, 2025 was $3,190,000.

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 2026.
Request for Information

The financial report is designed to provide a general overview of Indigo Community Development District’s 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, 2025	

ASSETS	
Current Assets	
Cash	
Investments	
Prepaid items	
Total Current Assets	
Non-current Assets	
Restricted assets	
Investments	
Capital assets, not being depreciated	
Land	
Construction in progress	
Capital assets, being depreciated	
Infrastructure	
Improvements	
Less: accumulated depreciation	
Total Non-current Assets	
Total Assets	

Governmental	
Activities	

$	132,668	
1,128,810	
	33,676 	
	1,295,154 	

3,879,008	
2,507,717	
9,525,858	
3,242,014	
1,872,969	
	(4,398,210)	
	16,629,356 	
	17,924,510 	

LIABILITIES		
Current Liabilities		
Accounts payable and accrued expenses	105,162	
Due to Developer	2,755	
Accrued interest	399,643	
Matured principal payable	4,725,000	
Matured interest payable	2,486,294	
Bonds payable		805,000 	
Total Current Liabilities		8,523,854 	
Non-current liabilities		
Bonds payable, net		10,778,757 	
Total Liabilities		19,302,611 	

NET POSITION		
Net investment in capital assets	1,558,459	
Restricted capital projects	189,861	
Unrestricted		(3,126,421)	
Total Net Position	 $	(1,378,101)	

Net (Expense)	
Revenues and	
Changes in	
Net Position	
Governmental
Activities	

Indigo Community Development District	
STATEMENT OF ACTIVITIES	
For the Year Ended September 30, 2025	

Functions/Programs	Expenses	
Governmental Activities		
General government	$	(206,290)	
Physical environment	(1,444,822)	
Interest and other charges		(1,148,572)	
Total Governmental Activities	 $	(2,799,684)	

Program
Revenues	
Charges for
Services	

$	227,185	
1,439,539	
	1,292,998 	
 $	2,959,722 	

$	20,895	
(5,283)	
	144,426 	
160,038	

General Revenues	
Investment earnings	

	224,647 

Change in Net Position	384,685	
Net Position - October 1, 2024		(1,762,786)	
Net Position - September 30, 2025	 $	(1,378,101)	

Indigo Community Development District	
BALANCE SHEET -	
GOVERNMENTAL FUNDS	
September 30, 2025	

Cash	
Investments	
Due from other funds	
Prepaid items	
Restricted assets	
Investments	
Total Assets	

-	
$ 1,295,154	

Total	
Governmental	
Funds	

Debt	
Service	

Capital	
Projects	

$	132,668	
1,128,810	
-	
33,676	

$	-	
-	
355,648	
-	

$	-	
-	
-	
-	

$	132,668	
1,128,810	
355,648	
33,676	

ASSETS	General

3,689,147	
$ 4,044,795	

189,861	
$	189,861	

3,879,008	
$	5,529,810	

LIABILITIES AND FUND BALANCES

LIABILITIES	
Accounts payable and accrued expenses	
Due to developer	
Due to other funds	
Matured principal payable	
Matured interest payable	
Total Liabilities	

$	44,003	
2,755	
355,648	
-	
-	
402,406	

$	61,159	
-	
-	
4,725,000	
2,486,294	
7,272,453	

$	-	
-	
-	
-	
-	
-	

$	105,162	
2,755	
355,648	
4,725,000	
2,486,294	
7,674,859	

FUND BALANCES	
Nonspendable - prepaids	
Restricted - capital projects	
Unassigned	

33,676	
-	
859,072	

-	
-	
(3,227,658)	

-	
189,861	
-	

33,676	
189,861	
(2,368,586)	

Total Fund Balances	892,748	(3,227,658)	189,861	(2,145,049)

Total Liabilities and Fund Balances

$ 1,295,154

$ 4,044,795

$	189,861

$	5,529,810

Indigo Community Development District	
RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCES	
TO NET POSITION OF GOVERNMENTAL ACTIVITIES	
September 30, 2025	

Total Governmental Fund Balances

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

Long-term liabilities, including bonds payable, $(11,580,000), less bond	
discount, net, $58,638, and bond premium, net, $(62,395), are not payable	
in the current period and, therefore, are not reported at the fund level.	

$	(2,145,049)

Capital assets, consisting of land, $2,507,717, construction in progress, $9,525,858,	
improvements, $1,872,969, and infrastructure, $3,242,014, net of accumulated	
depreciation, $(4,398,210), used in governmental activities are not current financial	
resources and therefore, are not reported at the fund level.	12,750,348	

(11,583,757)

Accrued interest expense for long-term debt is not a current financial use,	
and therefore, is not reported at the fund level.	(399,643)	

Net Position of Governmental Activities	 $	(1,378,101)

Indigo Community Development District	
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES -	
GOVERNMENTAL FUNDS	
For the Year Ended September 30, 2025	

Revenues	
Special assessments	
Investment earnings	
Total Revenues	

$ 1,666,724	
$ 1,292,998	
$	-	
$ 2,959,722	
60,691	156,019	7,937	224,647	
1,727,415	1,449,017	7,937	3,184,369	

Total	
Governmental	
Funds	

Debt	Capital	
Service	Projects	

Expenditures	
Current	
General government	
Physical environment	
Debt service	
Principal	
Interest	
Other	
Total Expenditures	

General

Excess of revenues over/(under)	
expenditures	

Other financing sources/(uses)	
Transfers in	
Transfers out	
Total Other Financing Sources/(Uses)	

Net change in fund balances

-

206,290	
1,307,140	

-	
-	

206,290	
1,307,140	

-

-	755,000	-	755,000	
-	944,465	-	944,465	
-	150,429	-	150,429	

1,513,430	1,849,894	-	3,363,324	

213,985	(400,877)	7,937	(178,955)

-		-		8,379		8,379	
-		(8,379)		-		(8,379)	
-		(8,379)		8,379		-	

213,985	(409,256)	16,316	(178,955)	

Fund Balances - October 1, 2024	678,763	(2,818,402)	173,545	(1,966,094)

Fund Balances - September 30, 2025	

$	892,748	

$ (3,227,658)	
$	189,861	

$ (2,145,049)	

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, 2025	

Net Change in Fund Balances - Total Governmental Funds

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

$	(178,955)

Governmental funds report capital outlays as expenditures. However, in the Statement	
of Activities, the cost of those assets is allocated over their estimated useful lives		
as depreciation. This is the amount of depreciation in the current year.	(137,682)	

Repayment of bond principal is an expenditure at the governmental fund level,	
but the repayment reduces long-term liabilities in the Statement of Net Position.	

755,000

Governmental funds report bond discounts and premiums as an other financing		
source/(use); however, in the Statement of Activities, the cost		
is amortized as interest. This is the amount of amortization in the current year.	(2,185)	

In the Statement of Activities, interest is accrued on outstanding bonds; whereas		
at the governmental fund level, interest expenditures are reported when due. This is	
the net amount between the prior year and the current year accruals.	(51,493)	

Change in Net Position of Governmental Activities	$	384,685

Indigo Community Development District	
STATEMENT OF REVENUES, EXPENDITURES AND	
CHANGES IN FUND BALANCES - BUDGET AND ACTUAL -	
GENERAL FUND	
For the Year Ended September 30, 2025	

Variance With	
Final Budget	
Positive	
(Negative)	

Original	Final	
Budget	Budget	Actual	

Revenues	
Special assessments	
Investment earnings	
Miscellaneous revenues	
Total Revenues	

$1,618,248	
$1,618,248	
$ 1,666,724	
$	48,476	
21,500	21,500	60,691	39,191	
8,775	8,775	-	(8,775)	
1,648,523	1,648,523	1,727,415	78,892	

Expenditures	
Current	
General government	
Physical environment	
Total Expenditures	

227,982	227,982	206,290	21,692	
1,420,541	1,420,541	1,307,140	113,401	
1,648,523	1,648,523	1,513,430	135,093	

Net change in fund balances	-	-	213,985		213,985	
Fund Balances - October 1, 2024	-	-	678,763		678,763	

Fund Balances - September 30, 2025	  

$	-	$	-	$	892,748		
$	892,748	

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 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 classifies fund balance in accordance with 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.

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.

Measurement Focus and Basis of Accounting (Continued)

b. Fund Financial Statements (Continued) Governmental Funds (Continued)
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.

Debt Service Fund – The 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.

Basis of Presentation (Continued)

Governmental Major Funds (Continued)

Capital Projects Fund – The Capital Projects 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 capital assets, and non-current governmental liabilities, such as capital improvement 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.
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.

4. Assets, Liabilities and Net Position or Equity (Continued)

Restricted Net Position

Certain net position of the District is 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.
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	5-20 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.

4. Assets, Liabilities and Net Position or Equity (Continued)

Budgets

Budgets are prepared and adopted after a public hearing 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.
Use of Estimates

The preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the financial statement date and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.

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, $(2,145,049), differs from “net position” of governmental activities, $(1,378,101), 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.
Capital related items

When capital assets, that are to be used in governmental activities, are purchased or constructed, the cost of those assets is reported as expenditures at the governmental fund level. 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	9,525,858	
Improvements	1,872,969	
Infrastructure	3,242,014	
Accumulated depreciation		(4,398,210)	
Total	$	12,750,348 	

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)
Long-term debt transactions

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, 2025 were:

Bonds payable	$  (11,580,000)	
Bond premium, net	(62,395)	
Bond discount, net		58,638 	
Total	$  (11,583,757)	

Accrued interest

Accrued liabilities in the Statement of Net Position differ from the amount reported at the governmental fund level due to accrued interest on bonds.
Accrued interest on bonds payable	$	(399,643)

Explanation of Differences Between the Governmental Fund Operating Statements and the Statement of Activities
The “net change in fund balances” for governmental funds, $(178,955), differs from the “change in net position” for governmental activities, $384,685, 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 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 at the governmental fund level. 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	$	(137,682)

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 (Continued)
Long-term debt transactions
Repayments of bond principal are reported as an expenditure at the governmental fund level and, thus, have the effect of reducing fund balance because current financial resources have been used.

Debt principal payments	$	755,000	
Bond discount/premium amortization		(2,185)	
Total	$	752,815	
Some expenses reported in the Statement of Activities do not require the use of current financial resources, therefore, are not reported as expenditures at the governmental fund level.
Net change in accrued interest payable	$	(51,493)
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, 2025, the District's bank balance was $133,977 and the carrying value was $132,668. 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 Corporation or collateralized under Chapter 280, Florida Statutes.
Investments
As of September 30, 2025, the District had the following investments and maturities:

Investment		Maturities		Fair Value	
U S Bank Money Market		N/A		$  3,189,051	
U S Bank Global Corporate Trust		N/A		1,703,722	
Florida PRIME		47 days*			115,045 	
Total				 $  5,007,818 	
*Maturity is a weighted average maturity.

NOTE C – CASH AND INVESTMENTS (CONTINUED)
Investments (continued)
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 District does not hold any investments subject to the fair value hierarchy.
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, 2025, 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, 2025, 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, 2025.
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 64% of the District’s total investments, investments in U S Bank Global Corporate Trust are 34%, and the remaining investments in Florida PRIME are 2% of the District’s total investments.
The types of deposits and investments and their level of risk exposure as of September 30, 2025 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, 2025 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	9,525,858		-		-		9,525,858	
Total Capital Assets, Not Being Depreciated	12,033,575		-		-		12,033,575	

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	(4,260,528)		(137,682)		-		(4,398,210)	
Total Capital Assets Depreciated, Net	854,455		(137,682)		-		716,773	

Governmental Activities Capital Assets	
$ 12,888,030		
$ (137,682)		
$	-		
$ 12,750,348	

Depreciation of $137,682 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, 2025:
Long-term debt at October 1, 2024	$	12,335,000

Principal payments		(755,000)	
Long-term debt at September 30, 2025	$	11,580,000	
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
$50,000.	

$	350,000	
$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 $475,000.	

3,215,000	
$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 $170,000.	

2,190,000	
$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 $65,000.	

2,635,000	
$3,235,000 Series 2024 Capital Improvement Revenue Bonds due in annual principal installments beginning May 2025. Interest at various rates between 4.9% and 5.75% is due May and November beginning November 2024. Current portion is $45,000.	

	3,190,000	
Bonds payable	11,580,000	
Bond premium/(discount), net		3,757	
Bonds Payable, net	$	11,583,757	

The annual requirements to amortize the principal and interest of bonded debt outstanding as of September 30, 2025 are as follows:

Year Ending
  September 30,		
	Principal		
	Interest		
	Total		
2026	$	805,000	$	467,804	$	1,272,804	
2027	850,000	419,849	1,269,849	
2028	895,000	368,831	1,263,831	
2029	960,000	314,726	1,274,726	
2030	1,495,000	256,761	1,751,761	
2031-2035	1,835,000	649,853	2,484,853	
2036-2040	1,120,000	346,063	1,466,063	
2041-2045	1,110,000	253,325	1,363,325	
2046-2050	1,420,000	139,000	1,559,000	
2051-2054		1,090,000 		17,800 		1,107,800 	
Totals	 $	11,580,000 	 $	3,234,012 	 $	14,814,012 	
Certain payments due on the Series 1999C and 2005 Bonds remain unpaid and are reflected in the financial statements as matured principal and matured interest payable.
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, 2021 and 2024 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, 2025:

	Capital Improvement Revenue Bonds	
	Reserve
	Balance		Reserve
 Requirement 	
Series 1999A	$	80,675	$	72,750	
Series 1999C	$	59,586	$	774,075	
Series 2005	$	68,564	$	265,216	
Series 2021	$	78,307	$	78,307	
Series 2024	$  112,661	$	112,661	

NOTE G – INTERFUND ACTIVITY
Interfund balances at September 30, 2025, consisted of the following:

Payable Fund
Receivable Fund	General Fund
	
Debt Service Fund	$	355,648

Interfund balances relate to funds collected in one fund on behalf of another that have not been remitted as of year-end.
Interfund transfers for the year ended September 30, 2025, consisted of the following:

Transfers Out
Transfers In	Debt Service Fund
	
Capital Projects Fund	 $	8,379 

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 of 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.

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; however, 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 November 2025, the District made a $10,000 prepayment on the Series 1999A Capital Improvement Revenue Bonds.
In May 2026, the District made a $10,000 prepayment on the Series 1999A Capital Improvement Revenue Bonds.
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.
NOTE K – ASSESSMENTS
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, 2025.
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, 2025.

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, 2025.
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, 2025.
Settlement Agreement with Vero Atlantic 2, LLC
During the fiscal year ended September 30, 2025, the district entered into a payoff agreement with Vero Atlantic 2, LLC (“Vero”), the owner of Parcel NW-11, to settle delinquent assessments securing the series 1999C bonds. Pursuant to the agreement, Vero remitted $101,000 to the District’s trustee to satisfy the foreclosure judgment related to Parcel NW-11 and to remove the parcel from a scheduled foreclosure sale. All requirements of the agreement were current as of September 30, 2025.

NOTE L — TRI-PARTY AGREEMENT

On May 1, 2025, the District entered into a Tri-Party Agreement with Indigo CDD Holdings, Inc. (the “SPE”) and U.S. Bank Trust Company, National Association, as Trustee, related to certain property acquired through foreclosure proceedings associated with delinquent special assessments.
Under the agreement, the SPE was formed to hold, maintain, sell, or otherwise dispose of the property. Any proceeds from the sale of the property are required to be remitted to the Trustee in accordance with the applicable bond documents. The District has no ownership interest in the SPE, does not control the SPE, is not legally entitled to the SPE’s resources, and is not obligated for the SPE’s debt or operating deficits.

Accordingly, the SPE does not meet the criteria for inclusion as a component unit under accounting principles generally accepted in the United States of America and has not been included in the District’s financial statements.

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 (Government Auditing Standards), the financial statements, as listed in the table of contents, of Indigo Community Development District, as of and for the year ended September 30, 2025, and the related notes to the financial statements, which collectively comprise the basic financial statements and have issued our report thereon dated June 12, 2026.

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 were not 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 financial statements. 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 June 12, 2026

- 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 Indigo Community Development District as of and for the year ended September 30, 2025, and have issued our report thereon dated June 12, 2026.
Auditor’s Responsibility
We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States and Chapter 10.550, Rules of the Florida Auditor General.
Other Reports and Schedule
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 Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated June 12, 2026, 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 made 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 $(3,227,658) at September 30, 2025. 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.

- 35 -

To the Board of Supervisors
Indigo Community Development District

Recommendation: The District should take the necessary steps to alleviate the deteriorating financial condition.
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; however, the District did enter into a tri-party agreement with the Trustee and an SPE, as described on page 32 of the report, in an effort to sell certain parcels related to the current default.
Financial Condition and Management
Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, requires us to apply appropriate procedures and communicate the results of our determination as to whether or not Indigo Community Development District met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific condition(s) 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 Indigo Community Development District’s financial condition; and 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.
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)7, 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 as: 5
The total number of independent contractors, to whom nonemployee compensation was paid in the last month of the District’s fiscal year as: 7
All compensation earned by or awarded to employees, whether paid or accrued, regardless of contingency as: $6,095.10
All compensation earned by or awarded to nonemployee independent contractors, whether paid or accrued, regardless of contingency: $1,455,057.26

- 36 -

To the Board of Supervisors
Indigo Community Development District
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, 2024, together with the total expenditures for such project as: 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 Board did not amend the budget.
As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)9, Rules of the Auditor General, Indigo Community Development District reported:
The rate or rates of non-ad valorem special assessments imposed by the District:
$127.05 – $2,352.81 for the General Fund and $44.43 – $967.30 for the Debt Service Fund
The amount of special assessments collected by or on behalf of the District: $2,959,723.05
The total amount of outstanding bonds issued by the District and the terms of such bonds are as follows: Series 1999A due May 1, 2031, $350,000; Series 1999C due May 1, 2030,
$4,450,000; Series 2005 due May 1, 2036, $2,730,000; Series 2021 due May 1, 2052,
$2,635,000; Series 2024 due May 1, 2054, $3,190,000

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 fraud, waste, or abuse, that has occurred or is likely to have occurred, that has an effect on the financial statements that is less than material, but which 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 June 12, 2026

- 37 -

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, 2025. 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, 2025.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida June 12, 2026

- 38 -

Section VI

Section A

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

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

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

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

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

 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and final budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and final budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes D No D
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current fiscal year budget with any amendments, and most recent financials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and financials are accessible to the public as evidenced by corresponding documents on the CDD’s website.
Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended fiscal year budget, and most recent agenda package with updated financials.
Achieved: Yes D No D
Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent financial audit per statutory requirements and publish the results to the CDD website for public inspection, and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.

Standard: Audit was completed by an independent auditing firm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes D No D

Chair/Vice Chair:			Date:	 Print Name:		
Indigo Community Development District

District Manager:			Date:	 Print Name:		
Indigo Community Development District

Section B

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

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

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

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

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

 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and final budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and final budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes D No D
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current fiscal year budget with any amendments, and most recent financials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and financials are accessible to the public as evidenced by corresponding documents on the CDD’s website.
Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended fiscal year budget, and most recent agenda package with updated financials.
Achieved: Yes D No D
Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent financial audit per statutory requirements and publish the results to the CDD website for public inspection, and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.

Standard: Audit was completed by an independent auditing firm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes D No D

Chair/Vice Chair:			Date:	 Print Name:		
Indigo Community Development District

District Manager:			Date:	 Print Name:		
Indigo Community Development District

Section VIII

Section C

Section 1

Notice of Meetings
Indigo Community Development District

The Board of Supervisors of the Indigo Community Development District will hold their meetings for the Fiscal Year 2026-2027 at 1:00 p.m. at the Fairfield by Marriott Daytona Beach Speedway, 1820 Checkered Flag Boulevard, Daytona Beach, Florida 32114 on the fourth Wednesday of every other month as follows or otherwise noted*:

November 18, 2026 (*third Wednesday)
January 27, 2027
March 24, 2027
May 26, 2027
July 28, 2027
September 22, 2027

The meetings are open to the public and will be conducted in accordance with the provision of Florida Law for Community Development Districts. The meetings may be continued to a date, time, and place to be specified on the record at the meeting. A copy of the agenda for these meetings may be obtained from Governmental Management Services – Central Florida, LLC, 219 E. Livingston Street, Orlando, Florida 32801, (407) 841-5524, or by visiting the District’s website at www.indigocdd.com.
Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Office at (904) 940-5850 at least 48 hours prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Office.
A person who decides to appeal any decision made at the meeting with respect to any matter considered at the meeting is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based.

Jeremy LeBrun District Manager

Section D

Section 1

Docusign Envelope ID: 5DC60828-7ADE-88FD-8168-0CDF89F5464B

FIRST AMENDMENT TO FLOATING WETLAND MAINTENANCE AGREEMENT BY AND BETWEEN INDIGO COMMUNITY DEVELOPMENT DISTRICT AND BEEMATS LLC

J; FIJ\ST AMENDMENT ("First Amendment") is made and entered into this �ay

of	U r I  I	, 2026 by and between:
INDIGO COMMUNITY DEVELOPMENT DISTRICT, a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, located in the Volusia County, Florida, whose mailing address is 475 West Town Place, St. Augustine, Florida 32092 (the "District"), and

BEEMATS, LLC, a Florida limited liability company, whose address is 3637 State Road 44, New Smyrna Beach, Florida 32168 (the "Contractor" and, together with the District, the "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 ("Act"); and
WHEREAS, the Parties entered into that certain Agreement Between the Indigo Community Development District and Beemats, LLC for Floating Wetland Maintenance, dated March 28, 2025 ("Maintenance Agreement"); and

WHEREAS, Section 5.B. of the Maintenance Agreement provides that the Maintenance Agreement may be renewed for two (2) additional one (1) year terms; and
WHEREAS, the District and Contractor desire to renew the Maintenance Agreement for the First additional one (1) year term, beginning April 1, 2026, and ending March 30, 2027; and
WHEREAS, Section 18 of the Maintenance Agreement provides that the Maintenance Agreement may be amended by an instrument in writing which is executed by both Parties; and
WHEREAS, each of the Parties has the authority to execute this Second Amendment and to perform its obligations and duties hereunder, and each of the Parties has satisfied all conditions precedent to the execution of this Second Amendment so that this Second Amendment constitutes a legal and binding obligation of each of the Parties hereto.
Now, THEREFORE, based upon good and valuable consideration and the mutual covenants of the Parties, the receipt and sufficiency of which are hereby acknowledged, the District and Contractor agree as follows:

SECTION 1. The recitals stated above are true and correct and by this reference are incorporated herein and form a material part of this First Amendment.

SECTION 2. Pursuant to Section 5.A. of the Maintenance Agreement, the Parties hereby renew the Maintenance Agreement for the First additional one (1) year term at the prices provided in Exhibit A.
SECTION 3. The Maintenance Agreement is hereby affirmed and continues to constitute a valid and binding agreement between the Parties. Except as described in this Second Amendment, nothing herein shall modify the rights and obligations of the Parties under the Maintenance Agreement. All of the remaining provisions, including, but not limited to, the engagement of services, compensation, indemnification, and sovereign immunity provisions, remain in full force and effect.
SECTION 4.	This First Amendment shall be effective on the date and year first written
above.

[Signatures on Next Page]

IN WITNESS WHEREOF, the Parties execute this First Amendment the day and year first written above.

ATTEST:	INDIGO COMMUNITY
DEVELOPMENT DISTRICT

DocuSigned by:

Chairperson, Board o	uperv1sors

WITNESS:	BEEMATS, LLC a Florida limited liability

o-----
eewtqvr	

Exhibit A: Proposal

Exhibit A
Proposal

ESTIMATE
-toLLC
3837 Stale Road 44
-&r,ym■ 8-:h, FL3218&-
·88118

beanalaOgmai ,com

+1 (388) 4211-8578
www.beemata.com

BIii to
Indigo Community Development District
1408 Hamlin Ave.,Unit E
St.Cloud, FL32174

Ship to
Indigo Community Dweloprnent District

Ellllmate detalla
Estimate no.: 1103
Estimate dale: 02/10/2026

P.O.Nurnb4Jr. PreseMI at LPGA

•	Product or NfVlce	Descr1ptlon	Qty	Rate	Amount	
1.		Thia la a MAINTENANCE CON'ffiACT for			$000	
		Blomaee harvnl and reporting In				
		accordance wllh Stormwaler permits.				
		Tho FloaHng Wetland• <XtVer 28,192 Sq Ft.				
		In 7 ponds,				

2	A1-11-Molnt_,_,.,..,	
-8q. Ft. - Floating Wetland Malnlenance Par	
28182	
$4 20	
$118,406 40	
		Year CD				
		lnciudH: Harvest Biomass by trlrrvnlng				
		,oats and 1hoo18:ThrH Harveeta/year-				
		Eve,y 4 montho. Lab analv•la and repo<ta				
		for each harvest				
		May 2028, September 2028 and January				
		2027				
3,		
Mfnt billing■ $39,488.80
"Se<:ood b.. o ■ $39,488.80			$0.00	
		"'lbJd bll'IO ■ $39.468.80				
		MTI,ls MAINTENANCE CON'ffiACT Is				
		renewable annually"				
		
Total				

Accoptad by

Section IX

Indigo
Community Development District

Unaudited Financial Reporting
June 30, 2026

	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 June 30, 2026

General
Fund

Debt Service
Fund

Capital Projects
Fund

Totals
Governmental Funds

Assets:		
Cash - Wells Fargo Bank	$	40,239	$	-	$	-	$	40,239	
Investments:					
Series 1999A					
Reserve	-	71,825	-	71,825	
Revenue	-	58,662	-	58,662	
Construction	-	-	172,969	172,969	
Series 1999C					
Reserve	-	59,586	-	59,586	
Revenue	-	1,325,933	-	1,325,933	
Redemption	-	792,428	-	792,428	
Remedial Expenditure	-	0	-	0	
Series 2005					
Reserve	-	70,411	-	70,411	
Revenue	-	1,226,163	-	1,226,163	
Escrow Deposit	-	11,517	-	11,517	
Remedial Expenditure	-	0	-	0	
Series 2021					
Reserve	-	78,307	-	78,307	
Revenue	-	75,749	-	75,749	
Construction	-	-	13,268	13,268	
Series 2024					
Reserve	-	112,661	-	112,661	
Revenue	-	109,663	-	109,663	
Construction	-	-	14,161	14,161	
Due from General Fund	-	355,648	-	355,648	
Investment - Custody	1,790,144	-	-	1,790,144	
SBA - Operating	108,920	-	-	108,920	
SBA - Reserve	9,559	-	-	9,559	
Total Assets	$	1,948,863	$	4,348,553	$	200,398	$	6,497,815	
Liabilities:					
Accounts Payable	$	19,139	$	-	$	-	$	19,139	
Due to Debt Service 1999C	73,038	-	-	73,038	
Due to Debt Service 2005	282,610	-	-	282,610	
Due to Other	2,755	-	-	2,755	
Accrued Principal Payment 1999C	-	3,445,000	-	3,445,000	
Accrued Principal Payment 2005	-	1,280,000	-	1,280,000	
Accrued Interest Payment 2005	-	2,486,294	-	2,486,294	
Total Liabilities	$	377,542	$	7,211,294	$	-	$	7,588,836	

Fund Balances:					
Assigned For Debt Service 1999A	$	-	$	130,487	$	-	$	130,487	
Assigned For Debt Service 1999C	-	(1,194,015)	-	(1,194,015)	
Assigned For Debt Service 2005	-	(2,175,592)	-	(2,175,592)	
Assigned For Debt Service 2021	-	154,056	-	154,056	
Assigned For Debt Service 2024	-	222,324	-	222,324	
Assigned For Capital Projects 1999A	-	-	172,969	172,969	
Assigned For Capital Projects 2021	-	-	13,268	13,268	
Assigned For Capital Projects 2024	-	-	14,161	14,161	
Unassigned	1,571,320	-	-	1,571,320	
Total Fund Balances	$	1,571,320	$ (2,862,740.49)	$	200,398	$	(1,091,022)	
					
Total Liabilities & Fund Equity	$	1,948,863	$	4,348,553	$	200,398	$	6,497,815	

Adopted	Prorated Budget	Actual	
Budget	Thru 06/30/26	Thru 06/30/26	Variance	

Revenues:		
Assessments	$	1,618,248	$	1,618,248	$	1,734,022	$	115,774	
I-95 City of Daytona Beach Funding	8,775	-	-	-	
Interest	36,000	27,000	45,808	18,808	
Miscellaneous Revenues	-	-	670	670	
Total Revenues	$	1,663,023	$	1,645,248	$	1,780,499	$	135,251	

Expenditures:					
Administrative:					
Supervisor Fees	$	12,000	$	9,000	$	2,600	$	6,400	
FICA Expense	918	689	199	490	
Engineering Fees	15,000	11,250	3,832	7,418	
District Counsel	28,000	21,000	14,928	6,072	
Arbitrage	2,250	2,250	2,250	-	
Dissemination Agent	10,811	8,108	8,308	(200)	
Annual Audit	6,430	4,810	4,810	-	
Trustee Fees	13,356	8,970	8,970	-	
Assessment Administration	21,836	21,836	21,836	-	
Management Fees	68,657	51,493	51,493	(0)	
Information Technology	2,884	2,163	2,163	0	
Website Maintenance	1,236	927	927	-	
Telephone	300	225	-	225	
Postage	1,000	750	535	215	
Printing & Binding	1,750	1,313	19	1,294	
Insurance	37,304	37,304	33,676	3,628	
Legal Advertising	2,500	1,875	2,556	(681)	
Meeting Room Fee	2,100	1,575	1,503	72	
Other Current Charges	500	375	303	72	
Office Supplies	350	263	3	260	
Office Expense	6,000	4,500	4,500	-	
Dues, Licenses & Subscriptions	175	175	175	-	
Total Administrative:	$	235,357	$	190,850	$	165,585	$	25,264	
Maintenance Expenses I-95					
Electric	$	27,000	$	20,250	$	3,241	$	17,009	
Landscape - Contract	55,986	41,990	41,990	-	
Landscape - Contingency	3,500	2,625	-	2,625	
Plant Replacement & Annuals	8,000	6,000	-	6,000	
Lake Maintenance	6,582	4,937	4,330	606	
Irrigation Repairs & Maintenance	20,000	15,000	3,315	11,685	
Repairs	9,845	7,384	6,659	725	
Miscellaneous	2,461	1,845	1,846	(0)	
Total I-95 Maintenance Expenses	$	133,374	$	100,030	$	61,380	$	38,650	

Adopted	Prorated Budget	Actual	
Budget	Thru 06/30/26	Thru 06/30/26	Variance	

Maintenance Expense - Community Wide		
On-Site Manager	$	38,160	$	28,620	$	25,440	$	3,180	
Electric	45,610	34,208	30,570	3,637	
Landscape - Contract	576,436	432,327	450,282	(17,955)	
Landscape - Contingency	30,000	22,500	27,412	(4,912)	
Fertilizer/Pest Control	38,000	28,500	-	28,500	
Plant Replacement & Annuals	35,000	26,250	24,566	1,684	
Sod Replacement	28,512	21,384	1,540	19,844	
Lake Maintenance	98,616	73,962	74,351	(389)	
Fountain Maintenance	18,000	13,500	6,977	6,523	
Holiday Lighting	18,585	18,585	18,585	-	
Irrigation Repair & Maintenance	35,000	26,250	17,921	8,329	
Repairs	39,800	29,850	19,826	10,024	
Miscellaneous	16,158	12,119	5,877	6,242	
Conservation Easement Maintenance	50,224	37,668	37,668	0	
Tree Trimming	29,892	22,419	-	22,419	
Pressure Washing	10,000	7,500	10,000	(2,500)	
The Preserve at LPGA					
Landscape - Contract	$	113,741	$	85,306	$	85,302	$	4	
Landscape - Contingency	8,000	6,000	-	6,000	
Plant Replacement & Annuals	2,500	1,875	974	902	
Floating Wetland Maintenance	112,768	84,576	37,670	46,906	
Irrigation Repair & Maintenance	2,500	1,875	-	1,875	
Miscellaneous	2,500	1,875	-	1,875	
Total Maintenance Expenses - Community Wide	$	1,350,001	$	1,017,147	$	874,961	$	142,186	
					
Total Expenditures	$	1,718,732	$	1,308,027	$	1,101,927	$	206,101	
					
Excess Revenues (Expenditures)	$	(55,709)		$	678,573		
					
Fund Balance - Beginning	$	55,709		$	892,748		
					
Fund Balance - Ending	$	0		$	1,571,320		

Indigo
Community Development District Debt Service Fund - Series 1999A
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending June 30, 2026

Adopted	Prorated Budget	Actual	
Budget	Thru 06/30/26	Thru 06/30/26	Variance	

Revenues:		
Special Assessments	$	72,750	$	72,750	$	70,741	$	(2,009)	
Interest	5,000	3,750	4,295	545	
Total Revenues	$	77,750	$	76,500	$	75,036	$	(1,464)	

Expenditures:					
Series 1999A
Interest - 11/01	

$	12,250	

$	12,250	

$	12,250	

$	-	
Special Call - 11/01	-	-	10,000	(10,000)	
Principal - 05/01	50,000	50,000	45,000	5,000	
Interest - 05/01	12,250	12,250	11,900	350	
Special Call - 05/01	-	-	5,000	(5,000)	
Total Expenditures	$	74,500	$	74,500	$	84,150	$	(9,650)	
					
Excess Revenues (Expenditures)	$	3,250		$	(9,114)		
					
Fund Balance - Beginning	$	60,089		$	139,601		
					
Fund Balance - Ending	$	63,340		$	130,487		

Revenues:					
Special Assessments	$	377,662	$	377,662	$	369,871	$	(7,791)	
Interest	25,000	18,750	53,715	34,965	
Total Revenues	$	402,662	$	396,412	$	423,586	$	27,174	

Expenditures:					
Series 1999C
Debt Service Obligation	

$	925,400	

$	233,100	

$	233,100	

$	-	
Other Debt Service Costs	-	-	9,905	(9,905)	
Total Expenditures	$	925,400	$	233,100	$	243,005	$	(9,905)	
					
Excess Revenues (Expenditures)	$	(522,738)		$	180,581		
					
Fund Balance - Beginning	$	522,738		$	(1,374,597)		
					
Fund Balance - Ending	$	-		$	(1,194,015)		

Revenues:					
Special Assessments	$	335,228	$	335,228	$	351,293	$	16,065	
Interest	2,500	1,875	31,892	30,017	
Total Revenues	$	337,728	$	337,103	$	383,184	$	46,081	

Expenditures:					
Series 2005
Debt Service Obligation	

$	123,913	

$	123,913	

$	199,525	

$	(75,612)	
Other Debt Service Costs	-	-	6,095	(6,095)	
Total Expenditures	$	123,913	$	123,913	$	205,620	$	(81,707)	
					
Excess Revenues (Expenditures)	$	213,815		$	177,564		
					
Fund Balance - Beginning	$	-		$	(2,353,157)		
					
Fund Balance - Ending	$	213,815		$	(2,175,592)		

Revenues:					
Special Assessments	$	156,614	$	156,614	$	158,944	$	2,330	
Interest	6,000	4,500	5,281	781	
Total Revenues	$	162,614	$	161,114	$	164,225	$	3,111	

Expenditures:					
Series 2021
Interest - 11/01	

$	46,164	

$	46,164	

$	46,164	

$	-	
Principal - 05/01	65,000	65,000	65,000	-	
Interest - 05/01	46,164	46,164	46,164	-	
Total Expenditures	$	157,329	$	157,329	$	157,329	$	-	

Other Sources/(Uses)					
Transfer In/(Out)	$	(3,000)	$	(2,250)	$	(2,141)	$	(109)	
Total Other Financing Sources (Uses)	$	(3,000)	$	(2,250)	$	(2,141)	$	(109)	
					
Excess Revenues (Expenditures)	$	2,285		$	4,755		
					
Fund Balance - Beginning	$	70,918		$	149,300		
					
Fund Balance - Ending	$	73,203		$	154,056		

Revenues:

Special Assessments	$	225,323	$	225,323	$	228,674	$	3,351	
Interest		6,000		4,500		7,128		2,628	
Total Revenues	$	231,323	$	229,823	$	235,802	$	5,979	

Expenditures:									
Series 2024
Interest - 11/01	

$	

88,296	

$	

88,296	

$	

88,296	

$	

-	
Principal - 05/01		45,000		45,000		45,000		-	
Interest - 05/01		88,296		88,296		88,296		-	
Total Expenditures	$	221,593	$	221,593	$	221,593	$	-	

Other Sources/(Uses)									
Transfer In/(Out)	$	(4,000)		(3,000)	$	(3,080)	$	80	
Total Other Financing Sources (Uses)	$	(4,000)	$	(3,000)	$	(3,080)	$	80	
									
Excess Revenues (Expenditures)	$	5,731			$	11,129			
									
Fund Balance - Beginning	$	98,392			$	211,195			
									
Fund Balance - Ending	$	104,123			$	222,324			

Indigo
Community Development District Capital Projects Fund - Series 1999A
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending June 30, 2026

	Adopted		Prorated Budget	Actual		
		Budget		Thru 06/30/26	Thru 06/30/26	Variance	
Revenues:

Interest	

$		

-	$	

-	$	

4,657	

$	4,657	
Total Revenues	$		-	$	-	$	4,657	$	4,657	

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

Other Financing Sources/(Uses)							
Transfer In/(Out)	$		-	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$		-	$	-	$	-	$	-	
							
Excess Revenues (Expenditures)	$		-	$	4,657		

Fund Balance - Ending	$	-	$	172,969

Fund Balance - Beginning	$	-	$	168,312

Revenues:		
Interest	$	-	$	-	$	325	$	325	
Total Revenues	$	-	$	-	$	325	$	325	

Expenditures:

Capital Outlay	

$	

-	$	

-	$	-	

$	-	
Total Expenditures	$	-	$	-	$	-	$	-	

Other Financing Sources/(Uses)

Transfer In/(Out)	

$	

-	$	

-	$	2,141	

$	(2,141)	
Total Other Financing Sources (Uses)	$	-	$	-	$	2,141	$	(2,141)	
					
Excess Revenues (Expenditures)	$	-	$	2,466		
					
Fund Balance - Beginning	$	-	$	10,803		
					
Fund Balance - Ending	$	-	$	13,268		

Revenues:

Interest

$	-	$

-	$	334	$

334

Total Revenues	$	-	$	-	$	334	$	334

Expenditures:

Capital Outlay - Construction

$	-	$

-	$	-	$	-

Capital Outlay - Cost of Issuance	-	-	-	-

Total Expenditures	$	-	$	-	$	-	$	-

Other Financing Sources/(Uses)

Transfer In/(Out)

$	-	$

-	$	3,080	$

(3,080)

Fund Balance - Ending	$	-	$	14,161

Fund Balance - Beginning	$	-	$	10,746

Excess Revenues (Expenditures)	$	-	$	3,415

Total Other Financing Sources (Uses)	$	-	$	-	$	3,080	$	(3,080)

	Oct	Nov	Dec		Jan	Feb	Mar		Apr	May	Jun	Jul	Aug	Sept	Total	
Revenues:																
Assessments	$	-	$	97,625  $	1,354,423	$	33,194  $	12,075	$	4,169	$	39,655  $	34,964  $	157,917	$	-	$	-	$	-	$	1,734,022	
I-95 City of Daytona Beach Funding	-	-	-	-	-	-	-	-	-	-	-	-	-	
Interest	4,296	3,609	3,218	5,353	6,571	5,654	6,018	5,527	5,561	-	-	-	45,808	
Miscellaneous Revenues	-	-	670	-	-	-	-	-	-	-	-	-	670	
Total Revenues	$	4,296  $  101,234  $ 1,358,311	$	38,547  $	18,646	$	9,823	$	45,672  $	40,492  $  163,478	$	-	$	-	$	-	$  1,780,499	

Expenditures:						
Administrative:						
Supervisor Fees	$	-	$	-	$	-	$	800  $	-	$	-	$	800  $	1,000  $	-	$	-	$	-		$	-	$	2,600	
FICA Expense	-	-	-	61	-	-	61	77	-	-	-	-	199	
Engineering Fees	141	1,613	-	253	283	1,218	98	226	-	-	-	-	3,832	
District Counsel	858	1,399	1,266	2,874	2,125	2,738	3,668	-	-	-	-	-	14,928	
Arbitrage	-	-	-	900	-	-	1,350	-	-	-	-	-	2,250	
Dissemination Agent	1,001	901	901	901	901	901	1,001	901	901	-	-	-	8,308	
Annual Audit	-	-	-	4,810	-	-	-	-	-	-	-	-	4,810	
Trustee Fees	4,445	-	-	4,526	-	-	-	-	-	-	-	-	8,970	
Assessment Administration	21,836	-	-	-	-	-	-	-	-	-	-	-	21,836	
Management Fees	5,721	5,721	5,721	5,721	5,721	5,721	5,721	5,721	5,721	-	-	-	51,493	
Information Technology	240	240	240	240	240	240	240	240	240	-	-	-	2,163	
Website Maintenance	103	103	103	103	103	103	103	103	103	-	-	-	927	
Telephone	-	-	-	-	-	-	-	-	-	-	-	-	-	
Postage	117	67	45	21	14	166	39	58	7	-	-	-	535	
Printing & Binding	3	0	-	-	5	5	-	-	6	-	-	-	19	
Insurance	33,676	-	-	-	-	-	-	-	-	-	-	-	33,676	
Legal Advertising	-	282	-	269	-	269	-	797	940	-	-	-	2,556	
Meeting Room Fee	-	313	-	-	407	407	-	376	-	-	-	-	1,503	
Other Current Charges	24	-	37	51	33	40	38	32	47	-	-	-	303	
Office Supplies	0	0	0	0	1	0	0	0	0	-	-	-	3	
Office Expense	500	500	500	500	500	500	500	500	500	-	-	-	4,500	
Dues, Licenses & Subscriptions	175	-	-	-	-	-	-	-	-	-	-	-	175	
Total Administrative:	$	68,840  $	11,140  $	8,815	$	22,031  $	10,334	$	12,308	$	13,620  $	10,031  $	8,466	$	-	$	-	$	-	$	165,585	

Maintenance Expenses - I-95
Electric	

$	63  $	-	$	417	

$	379  $	471	

$	525	

$	477  $	480  $	430	

$	-	$	-	$	-	$	3,241	
Landscape - Contract	4,666	4,666	4,666	4,666	4,666	4,666	4,666	4,666	4,666	-	-	-	41,990	
Landscape - Contingency	-	-	-	-	-	-	-	-	-	-	-	-	-	
Plant Replacement & Annuals	-	-	-	-	-	-	-	-	-	-	-	-	-	
Lake Maintenance	469	483	483	483	483	483	483	483	483	-	-	-	4,330	
Irrigation Repairs & Maintenance	-	-	-	-	-	-	-	3,315	-	-	-	-	3,315	
Repairs	45	85	6,219	45	45	85	45	45	45	-	-	-	6,659	
Miscellaneous	205	205	205	205	205	205	205	205	205	-	-	-	1,846	
Total I-95 Expenses	$	5,447  $	5,438  $	11,989	$	5,777  $	5,869	$	5,963	$	5,875  $	9,193  $	5,829	$	-	$	-	$	-	$	61,380	

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

Maintenance Expenses - Community Wide																	
On-Site Manager	$	3,180  $	3,180  $	3,180  $	3,180  $	3,180  $	3,180  $	3,180  $	3,180  $	-	$	-	$	-	$	-	$	25,440	
Electric		3,250	3,143	3,367	3,905	3,549	3,400	3,399	3,279	3,279	-		-		-	30,570	
Landscape - Contract		50,031	50,031	50,031	50,031	50,031	50,031	50,031	50,031	50,031	-		-		-	450,282	
Landscape - Contingency		4,838	-	10,725	1,470	4,968	-	1,155	4,257	-	-		-		-	27,412	
Fertilizer/Pest Control		-	-	-	-	-	-	-	-	-	-		-		-	-	
Plant Replacement & Annuals		5,058	624	336	-	5,482	-	-	5,798	7,269	-		-		-	24,566	
Sod Replacement		-	-	-	-	-	-	-	-	1,540	-		-		-	1,540	
Lake Maintenance		8,047	8,288	8,288	8,288	8,288	8,288	8,288	8,288	8,288	-		-		-	74,351	
Fountain Maintenance		1,500	1,002	1,650	1,650	150	150	575	150	150	-		-		-	6,977	
Holiday Lighting		-	9,292	-	-	-	-	9,292	-	-	-		-		-	18,585	
Irrigation Repair & Maintenance		-	8,741	1,280	-	-	3,711	-	3,444	745	-		-		-	17,921	
Repairs		1,405	2,529	2,413	1,672	1,392	1,087	1,692	6,125	1,513	-		-		-	19,826	
Miscellaneous		205	205	3,723	379	205	205	375	375	205	-		-		-	5,877	
Conservation Easement Maintenance		4,185	4,185	4,185	4,185	4,185	4,185	4,185	4,185	4,185	-		-		-	37,668	
Tree Trimming		-	-	-	-	-	-	-	-	-	-		-		-	-	
Pressure Washing		-	-	-	-	-	-	5,000	5,000	-	-		-		-	10,000	
The Preserve at LPGA																	
Landscape - Contract	$	9,478  $	9,478  $	9,478  $	9,478  $	9,478  $	9,478  $	9,478  $	9,478  $	9,478  $	-	$	-	$	-	$	85,302	
Landscape - Contingency		-	-	-	-	-	-	-	-	-	-		-		-	-	
Plant Replacement & Annuals		-	624	-	-	350	-	-	-	-	-		-		-	974	
Floating Wetland Maintenance		100	-	-	37,570	-	-	-	-	-	-		-		-	37,670	
Irrigation Repair & Maintenance		-	-	-	-	-	-	-	-	-	-		-		-	-	
Miscellaneous		-	-	-	-	-	-	-	-	-	-		-		-	-	
Total Maintenance Expenses - Community W $	91,277  $	101,322  $	98,657  $	121,809  $	91,258  $	83,716  $	96,650  $	103,590  $	86,683  $	-	$	-	$	-	$	874,961	
																
Total Expenditures	$	165,563  $	117,901  $	119,461  $	149,617  $	107,461  $	101,987  $	116,145  $	122,814  $	100,978  $	-	$	-	$	-	$	1,101,927	
																	
Excess Revenues (Expenditures)	$	(161,267) $	(16,666) $	1,238,850  $	(111,070) $	(88,816) $	(92,163) $	(70,472) $	(82,322) $	62,500  $	-	$	-	$	-	$	678,573	

Indigo
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2026

Gross Assessments  $ 1,795,004.55	$	77,118.75	$	383,306.21	$	359,561.71	$	166,605.41	$	239,696.94	$  3,021,293.57	
Net Assessments	$ 1,687,304.28	$	72,491.63	$

ON ROLL	360,307.84	$

ASSESSMENTS	337,988.01	$	156,609.09	$	225,315.12	$  2,840,015.96	
59.41%		2.55%	12.69%	11.90%	5.51%	7.93%	100.00%	

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	

11/6/25	
ACH	
$6,229.43	
$5,896.22	
$0.00	
$333.21	
$0.00	
$0.00	
$0.00	
$6,229.43	
11/14/25	ACH	31,321.19	$22,721.25	$0.00	$6,416.64	$0.00	$895.27	$1,288.03	31,321.19	
11/19/25	ACH	106,426.93	$69,007.34	$2,395.28	$12,940.01	$6,303.37	$6,471.01	$9,309.92	106,426.93	
12/03/25	ACH	499,575.91	$303,893.00	$13,845.98	$61,169.96	$91,150.49	$12,103.31	$17,413.17	499,575.91	
12/12/25	ACH	481,589.46	$325,558.34	$4,619.71	$42,135.71	$27,381.49	$33,580.95	$48,313.26	481,589.46	
12/16/25	ACH	1,128,015.19	$666,124.87	$38,108.11	$129,172.11	$69,250.08	$92,409.50	$132,950.52	1,128,015.19	
12/30/25	ACH	92,825.72	$58,846.47	$3,752.36	$19,617.72	$5,473.88	$2,105.74	$3,029.55	92,825.72	
01/21/26	ACH	49,593.83	$28,379.06	$2,729.76	$9,797.47	$2,684.84	$2,461.42	$3,541.28	49,593.83	
01/30/26	ACH	8,602.73	$4,814.85	$316.16	$1,853.91	$860.16	$310.68	$446.97	8,602.73	
02/19/26	ACH	19,618.18	$12,075.03	$658.35	$2,132.68	$1,150.80	$1,476.73	$2,124.59	19,618.18	
03/03/26	ACH	6,634.59	$4,169.16	$485.74	$1,113.66	$866.03	$0.00	$0.00	6,634.59	
04/17/26	ACH	44,208.19	$33,593.99	$898.81	$4,928.64	$2,378.28	$987.60	$1,420.87	44,208.19	
04/24/26	ACH	8,506.51	$6,060.64	$169.46	$682.29	$0.00	$653.67	$940.45	8,506.51	
05/01/26	ACH	58,342.19	$31,922.65	$977.87	$8,329.72	$11,297.07	$2,384.41	$3,430.47	58,342.19	
05/22/26	ACH	5,270.87	$3,041.84	$413.92	$1,512.73	$302.38	$0.00	$0.00	5,270.87	
06/22/26	ACH	11,466.20	$5,656.21	$367.16	$2,633.74	$2,809.09	$0.00	$0.00	11,466.20	
06/26/26	ACH	355,317.73	$152,260.89	$1,002.62	$65,101.19	$129,384.58	$3,103.46	$4,464.99	355,317.73	
		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	$ 2,913,544.85  $ 1,734,021.81  $	70,741.29  $	369,871.39  $	351,292.54  $	158,943.75  $	228,674.07  $  2,913,544.85 	

102.59%	Net Percent Collected
$	(73,528.89)	Balance Remaining to Collect	

Section X

Section A

Indigo
Community Development District
Summary of Invoices

May 13, 2026 - July 15, 2026

Fund	Date	Check No.'s	Amount	
General Fund	
5/21/26	
5486-5487	
$	508.14	
	5/27/26	5488-5489	16,292.85	
	6/5/26	5490-5494	89,329.68	
	6/11/26	5495-5498	10,155.08	
	6/25/26	5499-5500	7,769.17	
	7/8/26	5501-5506	96,270.02	
			$	220,324.94	

Payroll	

May 2026			
	Kenneth Workowski	50721	$	184.70	
	Kevin Kilian	50722	184.70	
	Mark McCommon	50723	159.70	
	Ronald Brown	50724	184.70	
	Ronald Byrne	50725	184.70	
			$	898.50	
	TOTAL		$ 221,223.44	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/15/26	PAGE	1
*** CHECK DATES 05/13/2026 - 07/15/2026 ***	INDIGO CDD - GENERAL FUND
BANK A INDIGO - GENERAL
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
5/21/26 00154	5/12/26 10165290 202604 310-51300-31100	*	98.00
RVW NST DOC/CDD MEETING
HALFF ASSOCIATES INC.	98.00 005486
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/21/26 00130	5/17/26 90261985 202605 320-53800-49000	*	205.07
RENT STORAGE 05/17-06/16
5/17/26 90261985 202605 330-53800-49000	*	205.07
RENT STORAGE 05/17-06/16
WILLIAMS SCOTSMAN INC	410.14 005487
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/27/26 00034	5/15/26 18323969 202605 330-53800-46000	*	175.00
REPLACED CLOCK DIAL
5/15/26 18323970 202605 330-53800-46000	*	1,065.00
REPLACED BURNT LUGS
COURTEAUX ELECTRIC, INC.	1,240.00 005488

5/27/26 00160	4/23/26	
	4/23/26	
	5/07/26	
	5/17/26	
	5/17/26	
	5/17/26	
	5/17/26	
	5/17/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
29893	202604 330-53800-47100	*	5,000.00
PRESSURE WASH SIDEWALKS
29900	202604 330-53800-46600	*	1,155.00
3 PALLETS OF FLORATAM
29942	202605 330-53800-63100	*	5,797.50
ANNUAL FLOWER ROTATION
29950	202605 330-53800-46100	*	462.40
REPLACED 43 PGP ROTORS
29951	202605 330-53800-46100	*	999.15
14 PGP ROTORS/ 3 POPUPS
29956	202605 330-53800-46100	*	773.45
6 PGP ROTORS/ 5 POPUPS
29957	202605 330-53800-46100	*	497.65
3 PGP ROTORS/4 POPUPS
29959	202605 330-53800-46100	*	367.70
REPLACE 6 POPUPS/NOZZLES
TEAM ROUNTREE INC	15,052.85 005489
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/05/26 00017	5/31/26 7734809	202605 310-51300-48000	*	232.52
RFQ CANDIDATES
5/31/26 7734809	202605 310-51300-48000	*	286.76
NOT.OF CDD/AUDIT MEETING
5/31/26 7734809	202605 310-51300-48000	*	277.72
RFP AUDITING SERVICES
DAYTONA BEACH NEWS-JOURNAL	797.00 005490
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/05/26 00191	6/01/26 14502	202606 330-53800-46700	*	150.00
FOUNTAIN SERVICES JUN26
LEXINGTON POOL AND MAINTENANCE LLC	150.00 005491
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
INDI INDIGO	TVISCARRA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/15/26	PAGE	2
*** CHECK DATES 05/13/2026 - 07/15/2026 ***	INDIGO CDD - GENERAL FUND
BANK A INDIGO - GENERAL
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/05/26 00159	5/26/26 26-129	202605 330-53800-12000	*	3,180.00
SITE MANAGEMENT MAY26
5/26/26 26-6	202606 310-51300-44000	*	500.00
OFFICE RENT JUN26
SOLARIS MANAGEMENT INC	3,680.00 005492
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/05/26 00015	6/02/26 PSI27602 202606 330-53800-46800	*	8,288.09 LAKE/WETLAND SRVC JUN26
6/02/26 PSI27622 202606 320-53800-46800	*	482.69
LAKE/WETLAND SRVC JUN26
SOLITUDE LAKE MANAGEMENT LLC	8,770.78 005493
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/05/26 00160	5/20/26 29967	202605 320-53800-46100	*	675.00
RPR IRRIGATION MAINLINE
5/20/26 29968	202605 320-53800-46100	*	2,640.00
I-95 - IRRIGATION VALVE
5/29/26 29969	202605 330-53800-46600	*	4,256.75
WOOD LINE OVER GROWTH CUT
6/01/26 29983	202606 320-53800-46200	*	4,665.50
I-95 LANDSCAPE MNT JUN26
6/01/26 29983	202606 330-53800-46200	*	50,031.35
LGPA/PRES/GC LNDSCP JUN26
6/01/26 29983	202606 340-53800-46200	*	9,478.00
PRESERVE LANDSCAPE JUN26
6/01/26 29983	202606 330-53800-46900	*	4,185.30
CONVERSE EASE MNT UNBRUSH
TEAM ROUNTREE INC	75,931.90 005494
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/11/26 00034	5/27/26 18324010 202605 330-53800-46000	*	3,580.00
REPLACED ONE LIGHT POLE
COURTEAUX ELECTRIC, INC.	3,580.00 005495
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/11/26 00154	6/08/26 10166823 202605 310-51300-31100	*	225.50
REVIEWED NST PERMIT
HALFF ASSOCIATES INC.	225.50 005496
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/11/26 00031	5/31/26 8734	202605 330-53800-46000	*	1,304.58
LGPA MTHLY REPAIRS/MAINT
5/31/26 8734	202605 320-53800-46000	*	45.00
I95-TEST/RPLC BULBS
SKYS THE LIMIT HANDYMAN SVCS INC	1,349.58 005497
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/11/26 00160	5/27/26 29970	202605 330-53800-47100	*	5,000.00
PHASE2-PRES.WSH SIDEWALKS
TEAM ROUNTREE INC	5,000.00 005498
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
INDI INDIGO	TVISCARRA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/15/26	PAGE	3
*** CHECK DATES 05/13/2026 - 07/15/2026 ***	INDIGO CDD - GENERAL FUND
BANK A INDIGO - GENERAL
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#

6/25/26 00189	6/01/26	
	6/01/26	
	6/01/26	
	6/01/26	
	6/01/26	
	6/01/26	
	6/01/26	
	6/01/26	
	6/01/26	

*	375.72		
*	3.90			
*	5,721.42			
*	103.00			
*	240.33			
*	900.92			
*	.30			
*	7.14			
*	6.30			

20	202605 310-51300-49100
FAIRFIELD INN&SUITE MAY26
20	202605 310-51300-42000
USPS POSTAGE
20A	202606 310-51300-34000 MANAGEMENT FEES JUN26
20A	202606 310-51300-35200 WEBSITE ADMIN FEE JUN26
20A	202606 310-51300-35100 INFORMATION TECH JUN26
20A	202606 310-51300-31300 DISSEMINATION FEE JUN26
20A	202606 310-51300-51000 OFFICE SUPPLIES JUN26
20A	202606 310-51300-42000 POSTAGE JUN26
20A	202606 310-51300-42500 COPIES JUN26
GOVERNMENTAL MANAGEMENT SERVICES	7,359.03 005499
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/25/26 00130	6/17/26 90264049 202606 320-53800-49000	*	205.07
RENT STORAGE 06/17-07/16
6/17/26 90264049 202606 330-53800-49000	*	205.07
RENT STORAGE 06/17-07/16
WILLIAMS SCOTSMAN INC	410.14 005500
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/08/26 00017	6/30/26 7779111	202606 310-51300-48000	*	372.64
RULE DEVELOPMENT
6/30/26 7779111	202606 310-51300-48000	*	567.00
NOT.OF CDD MTG 7/22/26
DAYTONA BEACH NEWS-JOURNAL	939.64 005501
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/08/26 00181	6/29/26 3763711	202604 310-51300-31500	*	504.00
SPECIAL DISTRICTS
6/29/26 3763711	202604 310-51300-31500	*	2,176.60
STORMWATER POND AGRMNT
6/29/26 3763711	202604 310-51300-31500	*	245.00
RESEARCH AUDITOR REQUEST
6/29/26 3763711	202604 310-51300-31500	*	742.00
JUBILEE-LAKE MAINTENANCE
6/29/26 3763712	202603 310-51300-31500	*	245.00
NST AGREEMENT
6/29/26 3763712	202603 310-51300-31500	*	1,060.00
STORMWATER MAINTENANCE
6/29/26 3763712	202603 310-51300-31500	*	529.00
DEVELOPMENT AGREEMENT
INDI INDIGO	TVISCARRA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/15/26	PAGE	4
*** CHECK DATES 05/13/2026 - 07/15/2026 ***	INDIGO CDD - GENERAL FUND
BANK A INDIGO - GENERAL
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/29/26 3763712	202603 310-51300-31500	*	532.80
ATTEND CDD MEETING
6/29/26 3763712	202603 310-51300-31500	*	371.00
PREP BUDGET RESOLUTION
KUTAK ROCK LLP	6,405.40 005502
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/08/26 00031	6/30/26 8757	202606 330-53800-46000	*	1,512.52
LPGA MTHLY REPAIRS/MAINT
6/30/26 8757	202606 320-53800-46000	*	45.00
I-95-TEST/RPLC BULBS
SKYS THE LIMIT HANDYMAN SVCS INC	1,557.52 005503
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/08/26 00015	7/02/26 PSI28531 202607 330-53800-46800	*	8,288.09 LAKE/WETLAND SRVC JUL26
7/02/26 PSI28537 202607 320-53800-46800	*	482.69
LAKE/WETLAND SRVC JUL26
SOLITUDE LAKE MANAGEMENT LLC	8,770.78 005504
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/08/26 99999	7/08/26 VOID	202607 000-00000-00000	C	.00 VOID CHECK
******INVALID VENDOR NUMBER******	.00 005505

7/08/26 00160	5/23/26	
	5/23/26	
	6/02/26	
	6/03/26	
	6/04/26	
	6/04/26	
	6/04/26	
	6/22/26	
	6/23/26	
	6/23/26	
	6/23/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
29903	202604 330-53800-49000	*	169.67

	*	169.66	
	*	720.00	
	*	3,735.00	
	*	405.00	
	*	270.00	
	*	912.00	
	*	1,227.00	

HOG CONTROL APR26
29903A	202605 330-53800-49000 HOG CONTROL MAY26
30020	202606 330-53800-63100
PLACED 48 AGAPATHUS
30021	202606 330-53800-63100
RPLC PLANTS @ VARIOUS LOC 30022	202606 330-53800-63100
INSTALL 19 BURFORD HOLLY
30022	202606 330-53800-63100
INSTALL 8 LOROPETALUM
30022	202606 330-53800-63100
INSTALL 56 HIBISCUS
30024	202606 330-53800-63100
RPLC 71 AFRICAN IRIS
30029	202606 330-53800-46100	*	744.50
RPLC 6 POPUP/4 PGP ROTORS
30030	202606 330-53800-47300	*	1,540.00
INSTALLED 4 SOD PALLETS
30031	202605 330-53800-46100	*	343.70
REPLACED 6 PGP ROTORS
7/01/26 30047	202607 320-53800-46200	*	4,665.50
I-95 LANDSCAPE MNT JUL26
INDI INDIGO	TVISCARRA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/15/26	PAGE	5
*** CHECK DATES 05/13/2026 - 07/15/2026 ***	INDIGO CDD - GENERAL FUND
BANK A INDIGO - GENERAL
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#

	7/01/26 30047	202607 330-53800-46200					*					50,031.35		
	LPGA/PRES/GC LNDSCP JUL26
7/01/26 30047	202607 340-53800-46200					*					9,478.00		
	PRESERVE LANDSCAPE JUL26												
	7/01/26 30047	202607 330-53800-46900					*					4,185.30		
	CONSERVE EASE MNT UNBRUSH												
	TEAM	ROUNTREE INC									78,596.68	005506	
-	-	-	-	-	-	-	-	- - - - - - - - - - - - - - - - - - - - -	- - - - - - -	- - -	- -	- - - - -	- -	-	-	-	-	- - - - - - - - - - -	- - -	
										TOTAL	FOR	BANK A						220,324.94		
										TOTAL	FOR	REGISTER						220,324.94		

INDI INDIGO	TVISCARRA