Eagle Hammock Community Development District

Meeting Agenda July 10, 2025

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Eagle Hammock
Community Development District

219 E. Livingston St., Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526
July 3, 2025
Board of Supervisors Meeting
Eagle Hammock Community Development District
Dear Board Members:

A meeting of the Board of Supervisors of the Eagle Hammock Community Development District will be held on Thursday, July 10, 2025 at 10:45 AM at the Offices of Highland Homes, 3020 S. Florida Ave., Suite 101, Lakeland, FL 33803.
Zoom Video Join Link: https://us06web.zoom.us/j/82116996354
Call-In Information: 1-646-876-9923
Meeting ID: 821 1699 6354
Following is the advance agenda for the meeting:

Board of Supervisors Meeting
Roll Call
Public Comment Period (Public Comments will be limited to three (3) minutes each)
Approval of Minutes of the April 10, 2025 Board of Supervisors Meeting
Public Hearing
Public Hearing on the Adoption of the Fiscal Year 2025/2026 Budget
Consideration of Resolution 2025-07 Adopting the District’s Fiscal Year 2025/2026 Budget and Appropriating Funds
Consideration of Resolution 2025-08 Imposing Special Assessments and Certifying an Assessment Roll
Consideration of Resolution 2025-09 Designation of a Regular Monthly Meeting Date, Time, and Location for Fiscal Year 2025/2026
Presentation and Acceptance of Letter of Resignation from District Engineer
Request for Authorization to Issue RFQ for District Engineering Services and Authorization of Staff to Publish
Presentation of Fiscal Year 2024 Audit Report
Goals and Objectives
Adoption of Fiscal Year 2026 Goals & Objectives
Presentation of Fiscal Year 2025 Goals & Objectives and Authorizing Chair to Execute
Staff Reports
Attorney
Engineer
Field Manager’s Report
District Manager’s Report
Update Regarding Recent Street Parking Complaints & Discussion Regarding Commercial and Abandoned Vehicles
Approval of Check Register
Balance Sheet & Income Statement
Presentation of Number of Registered Voters—303
Other Business
Supervisors Requests and Audience Comments
Adjournment

MINUTES

MINUTES OF MEETING EAGLE HAMMOCK
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Eagle Hammock Community Development District was held on Thursday, April 10, 2025 at 10:53 a.m. at the Offices of Highland Homes, 3020 S. Florida Ave., Suite 101, Lakeland, Florida.

Present and constituting a quorum were:

Brian Walsh	Vice Chairman
Kareyann Ellison	Assistant Secretary
Garret Parkinson	Assistant Secretary
Brent Elliott	Appointed as Assistant Secretary Also, present were:
Jill Burns	District Manager, GMS
Allen Bailey	Field Manager, GMS
Katie O’Rourke	District Manager, GMS

The following is a summary of the discussions and actions taken at the April 10, 2025 Eagle Hammock Community Development District’s Regular Board of Supervisor’s Meeting.

FIRST ORDER OF BUSINESS	Roll Call
Ms. Burns called the meeting to order at 10:53 a.m. Four Supervisors were present constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Burns opened the public comment period.
Resident – Two thoughts for the future – covering the mailbox area with lighting as well as sprucing up the entrance more.

THIRD ORDER OF BUSINESS	Organizational Matters
Acceptance of Resignation of David S. Adams (Seat #5)
Ms. Burns asked for acceptance of resignation from David Adams.

On MOTION by Mr. Andrade, seconded by Mr. Walsh, with all in favor, the Acceptance of Resignation of David S. Adams (Seat #5), was approved.

Appointment to Fill Vacant Board Seat #5
Ms. Burns asked for a nomination to fill vacant seat #5. Mr. Walsh nominated Brent Elliott.

On MOTION by Mr. Walsh, seconded by Mr. Andrade, with all in favor, the Appointment of Brent Elliott to Seat #5, was approved.

Administration of Oath to Newly Appointed Supervisor
Ms. Burns administered the oath of office to Brent Elliott.

Consideration of Resolution 2025-04 Appointing an Assistant Secretary
Ms. Burns noted this would appoint Brent Elliott as an Assistant Secretary.

On MOTION by Mr. Walsh, seconded by Ms. Ellison, with all in favor, Resolution 2025-04 Appointing Brent Elliott as an Assistant Secretary, was approved.

FOURTH ORDER OF BUSINESS	Approval of Minutes of the November 5,
2024 Landowners Meeting and November 14, 2024 Board of Supervisors Meeting
Ms. Burns presented the minutes from the November 5, 2024 landowners meeting and the November 14, 2024 Board of Supervisors meeting. She asked for any questions, comments, or corrections to those minutes.

On MOTION by Mr. Walsh seconded by Mr. Parkinson, with all in favor, the Minutes of the November 5, 2024 Landowner’s Meeting and November 14, 2024 Board of Supervisors Meeting, were approved.

FIFTH ORDER OF BUSINESS	Consideration	of	Resolution	2025-05
Approving the Proposed Fiscal Year 2025/2026 Budget (Suggested Date: July 10, 2025) and Setting the Public Hearing

on the Adoption of the Fiscal Year 2025/2026 Budget
Ms. Burns stated this kicks off the budget process. A preliminary budget will be approved that will kind of set the cap notice then the budget will be sent to the city or county at least 60 days prior to the public hearing date. The proposed budget is included as exhibit A to the resolution. They are proposing a slight increase but not beyond the amount that was previously noticed. Last year the notice amount was $1,792.80. The current year assessment is $1,528.19. The proposed increase is $100.64 annually which brings the amount to $1,643.21. The increase is in the capital reserve. The suggested hearing date is July 10th.

On MOTION by Mr. Walsh, seconded by Mr. Andrade, with all in favor, Resolution 2025-05 Approving the Proposed Fiscal Year 2025/2026 Budget and Setting the Public Hearing on July 10, 2025 on Adoption of the Fiscal Year 2025-2026 Budget, was approved.

SIXTH ORDER OF BUSINESS	Consideration	of	Resolution	2025-06
Declaring Series 2022 Project Complete
Ms. Burns noted this resolution states they received a certification from the District Engineer that is included that the scope of the project contemplated with the Series 2022 bonds has been constructed to plan and is complete. They are certifying all of that. The funds have all been expended. Ms. Gentry noted this really just closes out that acquisition and construction fund and is fine to adopt today. Ms. Burns noted there are no construction funds left but some debt service reserve release conditions could be pending so the account won’t be closed until that happens.

On MOTION by Mr. Walsh, seconded by Mr. Andrade, with all in favor, Resolution 2025-06 Declaring Series 2022 Project Complete, was approved.

SEVENTH ORDER OF BUSINESS	Ratification of Amendment to Agreement
for Janitorial Maintenance Services with Clean Star Services
Ms. Burns noted the clubhouse building is closed unless used for a rental. If that facility is rented, there is a fee to clean it after its done. The rentals are sporadic so there was the need to

increase the regular scope at which the building was being cleaned. This was sent to Brian to have it executed outside of the meeting to make sure it’s being cleaned regularly. She asked for a motion to ratify.

On MOTION by Mr. Walsh, seconded by Mr. Andrade, with all in favor, the Amendment to Agreement for Janitorial Maintenance Services with Clean Star Services, was ratified.

EIGHTH ORDER OF BUSINESS	Ratification of 2025 Data Sharing & Usage
Agreement with Polk County Property Appraiser
Ms. Burns noted this is the annual renewal of their standard forms that need to be in place in order to get the parcels to use the tax bill for the collection method for assessments. This has been executed so just looking for a motion to ratify.

On MOTION by Mr. Walsh, seconded by Mr. Andrade, with all in favor, the 2025 Data Sharing & Usage Agreement with Polk County Property Appraiser, was ratified.

NINTH ORDER OF BUSINESS	Ratification of 2025 Contract Agreement
with Polk County Property Appraiser
Ms. Burns noted this is the annual renewal of their standard forms that need to be in place in order to get the parcels to use the tax bill for the collection method for assessments. This has been executed so just looking for a motion to ratify.

On MOTION by Mr. Walsh, seconded by Mr. Andrade, with all in favor, the 2025 Contract Agreement with Polk County Property Appraiser, was ratified.

TENTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Gentry noted she is tracking any bills that impact the CDD. After the session ends in May, she will come back with any new policies or changes that result from CDD related bills.

Engineer
Mr. Gadd had nothing to report other than the final certification has been submitted.

Field Manager’s Report
Mr. Bailey reviewed the Field Manager’s Report on page 110 of the agenda package.

Consideration of Landscape Services Proposals
Proposal for Installation of Plants and Mulch at Amenity Center
Mr. Bailey presented a proposal for Prince to replace some crotons and mulch to the front entrance area and amenity center for $790. It is within the landscape replacement budget.

On MOTION by Mr. Andrade, seconded by Ms. Ellison, with all in favor, the Prince Proposal for Installation of Plants and Mulch at Amenity Center, was approved.

A Board member in response to public comment suggested looking into proposals to enhance the entryway.

Proposal for Updated Plantings
Mr. Bailey presented a proposal to replace a few plants, trees and mulch throughout the community that have not done well or have died.

On MOTION by Mr. Walsh, seconded by Mr. Andrade, with all in favor, the Prince Proposal for Updated Plantings, was approved.

Mr. Bailey spoke about the amenity center looking to have a weekend day added to the schedule of rotation due to heavier use heading toward summer. He asked the vendors to provide an extra proposal for a weekend day so would be a total of four days. It would be $185 to add monthly to the schedule. This total cost would be $1,170 per month. Yearly it would push them

over the current budget for the year by about $1,570. Ms. Burns noted they could do March to August.

On MOTION by Mr. Walsh, seconded by Mr. Andrade, with all in favor, to do an Additional Day March to August, was approved.

District Manager’s Report
Notification Regarding Recent Street Parking Complaints
Ms. Burns spoke about increased complaints regarding street parking in the community. The CDD owns the roads and has the ability to put street parking and towing policies in place. Towing is the CDD’s only recourse. She will send an email blast out to the community regarding using courtesy when parking.

Approval of Check Register
Ms. Burns stated the check register is in the agenda package for review. She offered to take any questions or comments regarding the invoices, otherwise asking for a motion to approve.

On MOTION by Mr. Walsh, seconded by Mr. Andrade, with all in favor, the Check Register, was approved.

Balance Sheet & Income Statement
Ms. Burns noted the financial statements through February 28th are in the package for review. No action is required.

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

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

THIRTEENTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Andrade, seconded by Mr. Parkinson, with all in favor, the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section IV

Section A

Section 1

RESOLUTION 2025-07

THE ANNUAL APPROPRIATION RESOLUTION OF THE EAGLE HAMMOCK COMMUNITY DEVELOPMENT DISTRICT RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGETS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2025, AND ENDING SEPTEMBER 30, 2026; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2025, submitted to the Board of Supervisors (“Board”) of the Eagle Hammock Community Development District (“District”) proposed budgets (“Proposed Budget”) for the fiscal year beginning October 1, 2025 and ending September 30, 2026 (“Fiscal Year 2026”), along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and

WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Budget, the District filed a copy of the Proposed Budget with the local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and
WHEREAS, the Board set a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and
WHEREAS, the District Manager posted the Proposed Budget on the District’s website at least two days before the public hearing; and

WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October 1st of each year, the Board, by passage of the Annual Appropriation Resolution, shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year; and

WHEREAS, the District Manager has prepared a Proposed Budget, whereby the budget shall project the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE EAGLE HAMMOCK COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. BUDGET

The Board has reviewed the Proposed Budget, a copy of which is on file with the office of the District Manager and at the District’s Local Records Office, and hereby approves certain amendments thereto, as shown in Section 2 below.

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

The Adopted Budget, as amended, shall be maintained in the office of the District Manager and at the District’s Local Records Office and identified as “The Budget for the Eagle Hammock Community Development District for the Fiscal Year Ending September 30, 2026.”
The Adopted Budget shall be posted by the District Manager on the District’s official website within thirty (30) days after adoption, and shall remain on the website for at least two (2) years.

SECTION 2. APPROPRIATIONS

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

TOTAL GENERAL FUND	$	 DEBT SERVICE FUND (SERIES 2022)	$	 CAPITAL RESERVE FUND	$	
TOTAL ALL FUNDS	$	

SECTION 3. BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2026 or within sixty (60) days following the end of the Fiscal Year 2026 may amend its Adopted Budget for that fiscal year as follows:

A line-item appropriation for expenditures within a fund may be decreased or increased by motion of the Board recorded in the minutes, and approving the expenditure, if the total appropriations of the fund do not increase.

The District Manager or Treasurer may approve an expenditure that would increase or decrease a line-item appropriation for expenditures within a fund if the total appropriations of the fund do not increase and if either (i) the aggregate change in

the original appropriation item does not exceed the greater of $15,000 or 15% of the original appropriation, or (ii) such expenditure is authorized by separate disbursement or spending resolution.

Any other budget amendments shall be adopted by resolution and consistent with Florida law.

The District Manager or Treasurer must ensure that any amendments to the budget under paragraph c. above are posted on the District’s website within five (5) days after adoption and remain on the website for at least two (2) years.

SECTION 4. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.
PASSED AND ADOPTED THIS 10TH DAY OF JULY 2025.

ATTEST:	EAGLE HAMMOCK COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary

By:	 Its:	

Exhibit A:	Adopted Budget for Fiscal Year 2026

Eagle Hammock
Community Development District

Proposed Budget
FY2026

6M3

Table of Contents

1-2

3-7

8

9-10

General Fund

General Fund Narrative

Debt Services - Series 2022

Amortization Schedule

11	Capital Reserve Fund

	Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description		FY2025	5/31/25	4 months	9/30/25	FY2026	

Revenues							
Assessments	$	377,298	$	377,407	$	-	$	377,407	$	401,914	
Interest	$	-	$	2,248	$	1,124	$	3,372	$	-	
Total Revenues	$	377,298	$	379,656	$	1,124	$	380,780	$	401,914	

Expenditures							
General & Administrative
Supervisor Fees	
$	
12,000	
$	2,000	
$	2,000	
$	4,000	
$	12,000	
Employee FICA Expense	$	-	$	77	$	153	$	230	$	918	
Engineering	$	12,500	$	788	$	6,250	$	7,038	$	12,500	
Attorney	$	12,500	$	6,121	$	6,250	$	12,371	$	12,500	
Annual Audit	$	4,000	$	-	$	3,600	$	3,600	$	4,000	
Assessment Administration	$	5,250	$	5,250	$	-	$	5,250	$	5,408	
Arbitrage	$	450	$	-	$	450	$	450	$	450	
Dissemination	$	5,250	$	3,600	$	1,650	$	5,250	$	5,250	
Reamortization Schedule	$	-	$	250	$	-	$	250	$	500	
Trustee Fees	$	4,041	$	3,030	$	1,011	$	4,041	$	4,445	
Management Fees	$	38,955	$	25,970	$	12,985	$	38,955	$	40,124	
Information Technology	$	1,890	$	1,260	$	630	$	1,890	$	1,947	
Website Maintenance	$	1,260	$	840	$	420	$	1,260	$	1,298	
Postage & Delivery	$	1,000	$	444	$	333	$	777	$	1,000	
Insurance	$	5,951	$	5,537	$	-	$	5,537	$	6,368	
Copies	$	500	$	15	$	100	$	115	$	500	
Legal Advertising	$	5,000	$	1,311	$	1,667	$	2,978	$	3,500	
Contingency	$	2,500	$	430	$	200	$	630	$	2,500	
Office Supplies	$	-	$	8	$	50	$	58	$	100	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total General & Administrative:	$	113,222	$	57,105	$	37,749	$	94,854	$	115,481	

	Adopted	Actuals
Budget	Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2025	5/31/25	4 months	9/30/25	FY2026	

Operations & Maintenance					
Field Services					
Property Insurance	$	10,100	$	6,452	$	-	$	6,452	$	7,097	
Field Management	$	15,000	$	10,000	$	5,000	$	15,000	$	15,450	
Landscape Maintenance	$	47,500	$	25,648	$	12,824	$	38,472	$	42,000	
Landscape Replacement	$	12,000	$	790	$	4,000	$	4,790	$	12,000	
Lake Maintenance	$	8,400	$	5,600	$	2,800	$	8,400	$	8,400	
Streetlights	$	39,766	$	19,356	$	10,164	$	29,520	$	30,000	
Electric	$	2,500	$	207	$	120	$	327	$	2,500	
Water & Sewer	$	2,500	$	677	$	184	$	861	$	2,500	
Sidewalk & Asphalt Maintenance	$	2,500	$	-	$	1,250	$	1,250	$	2,500	
Irrigation Repairs	$	5,000	$	166	$	1,667	$	1,833	$	5,000	
General Repairs & Maintenance	$	12,500	$	3,623	$	4,167	$	7,790	$	10,000	
Contingency	$	5,000	$	-	$	1,667	$	1,667	$	5,000	
Subtotal Field Expenditures	$	162,766	$	72,520	$	43,842	$	116,362	$	142,447	

Amenity Expenditures
Amenity - Electric	

$	8,000	$	4,217	

$	2,667	

$	6,884	

$	8,000	
Amenity - Water	$	10,000	$	4,296	$	3,460	$	7,756	$	10,000	
Internet	$	2,000	$	860	$	480	$	1,340	$	2,000	
Pest Control	$	1,760	$	850	$	740	$	1,590	$	1,785	
Janitorial Service	$	5,700	$	7,598	$	4,680	$	12,278	$	12,200	
Security Services	$	5,000	$	2,177	$	6,520	$	8,697	$	12,500	
Pool Maintenance	$	16,800	$	11,255	$	5,400	$	16,655	$	17,500	
Amenity Repairs & Maintenance	$	12,500	$	4,584	$	4,167	$	8,751	$	10,000	
Amenity Management	$	5,750	$	3,833	$	1,917	$	5,750	$	10,000	
Contingency	$	7,500	$	1,705	$	2,500	$	4,205	$	10,000	
Subtotal Amenity Expenditures	$	75,010	$	41,375	$	32,530	$	73,905	$	93,985	
					
Total Operations & Maintenance:	$	237,776	$	113,895	$	76,372	$	190,267	$	236,432	

Other Financing Sources/(Uses)					
Transfer Out - Capital Reserve	$	26,300	$	-	$	26,300	$	26,300	$	50,000	
Total Other Expenditures	$	26,300	$	-	$	26,300	$	26,300	$	50,000	
					
Total Expenditures	$	377,298	$	171,001	$	140,421	$	311,421	$	401,914	
					
Excess Revenues/(Expenditures)	$	-	$	208,655	$	(139,296)	$	69,358	$	-	

Product	ERU's	
Assessable Units	ERU/Unit	
Net Assessment	
Net Per Unit (7%)	
Gross Per Unit	
Platted	263.00	263	1.00	$401,913.50	$1,528.19	$1,643.21	
		$401,913.50			
					
	Gross Assessments- Per Gross Assessments-	Increase (Decrease)	% Increase		
	Unit FY 26	Per Unit FY 25	Per Unit	(Decrease)		

$1,643.21	$

1,542.57  $

100.64	7%

Revenues:

Assessments

The District will levy a non-ad valorem assessment on all assessable property within the District to fund all general operating and maintenance expenditures during the fiscal year.

Expenditures:

General & Administrative:

Supervisor Fees

Chapter 190, Florida Statutes, allows for each Board member to receive $200 per meeting, not to exceed
$4,800 per year paid to each Supervisor for the time devoted to District business and meetings.

Engineering

The District's engineer provides general engineering services to the District, e.g. attendance and preparation for monthly board meetings, review invoices and various projects as directed by the Board of Supervisors and the District Manager.

Attorney

The District's legal counsel provides general legal services to the District, e.g. attendance and preparation for meetings, preparation and review of agreements, resolutions, etc. as directed by the Board of Supervisors and the District Manager.

Annual Audit

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

Assessment Administration

The District will contract to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.

Arbitrage

The District will contract with an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on the Series 2022 bonds.

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 unrated bond issues. This cost is based on the Series 2022 bonds.

Re-amortization Schedule

Represents the cost of having revised amortization schedules issued on the District’s bonds when extraordinary redemptions are made.

Trustee Fees

The District will incur trustee related costs with the issuance of its’ Series 2022 bonds.

Management Fees

The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services-Central Florida, LLC. The services include but are not limited to, recording and transcription of board meetings, administrative services, budget preparation, all financial reports, annual audits, etc.

Information Technology

Represents various cost of information technology for the District such as video conferencing, cloud storage and servers, positive pay implementation and programming for fraud protection, accounting software, tablets for meetings, Adobe, Microsoft Office, etc.

Website Maintenance

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

Postage & Delivery

The District incurs charges for mailing of Board meeting agenda packages, overnight deliveries, correspondence, etc.

Insurance

The District’s general liability and public official’s liability insurance coverages.

Copies

Printing agenda materials for board meetings, printing of computerized checks, stationary, envelopes, etc.

Legal Advertising

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

Contingency

Bank charges and any other miscellaneous expenses incurred during the year.

Dues, Licenses & Subscriptions

The District is required to pay an annual fee to the Florida Department of Economic Opportunity for
$175. This is the only expense under this category for the District.

Operations & Maintenance: Field Services
Property Insurance

The District’s property insurance coverages.

Field Management

The District has contracted with Governmental Management Services – Central Florida, LLC to provide onsite field management of contracts for the District such as landscape maintenance. Services can include onsite inspections, meetings with contractors, monitoring of utility accounts, attend Board meetings and receive and respond to property owner phone calls and emails.

Landscape Maintenance

The District has a contract with Prince & Sons, Inc. to maintain the landscaping located within the District. These services include monthly landscape maintenance such as mowing of turf areas, pruning and trimming, plant bed weed control, fertilization and irrigation inspections.

Landscape Replacement

Represents the estimated cost of replacing landscaping within the common areas of the District. Lake Maintenance
Represents the estimated cost for the care and maintenance of the Districts lakes which includes shoreline grass, brush, and vegetation control.

Streetlights

Represents the cost to maintain streetlights within the District Boundaries that are expected to be in place throughout the fiscal year.

Electric

Represents current and estimated electric charges of common areas throughout the District. Water & Sewer
Represents current and estimated costs for water and refuse services provided for common areas throughout the District.

Sidewalk & Asphalt Maintenance

Represents the estimated costs of maintaining the sidewalks and asphalt throughout the District’s Boundary.

Irrigation Repairs

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

General Repairs & Maintenance

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

Contingency

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

Amenity Expenses

Amenity - Electric

Represents estimated electric charges for the District’s amenity facilities.

Amenity – Water

Represents estimated water charges for the District’s amenity facilities.

Internet

Internet service will be added for use at the Amenity Center.

Pest Control

The District will incur costs for pest control treatments to its amenity facilities. Janitorial Services
Represents costs to provide janitorial services and supplies for the District’s amenity facilities. Security Services
Represents the cost of contracting a monthly security service for the District’s amenity facilities.

Pool Maintenance

Represents the costs of regular cleaning and treatments of the District’s pool.

Amenity Repairs & Maintenance

Represents estimated costs for repairs and maintenance of the District’s amenity facilities.

Amenity Management

Provides access card issuance through registration, proof of residency, and photo identification. The team also provides keycard troubleshooting for issues and concerns related to access control. Staff reviews security concerns and amenity policy violations via remote camera monitoring on an as-needed basis. Seamless facility rental management for clubhouses, meeting rooms and pavilions. and rentals Districts are provided electronic communication for District news and direct remote customer service through phone and email directly to the Amenity Access Team.

Contingency

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

Other Financing Sources/(Uses)

Transfer Out – Capital Reserve

Funds collected and reserved for the replacement of and/or purchase of new capital improvements throughout the District.

Eagle Hammock
Community Development District Proposed Budget
Debt Service Fund Series 2022

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
	Description	FY2025	5/31/25	4 months	9/30/25	FY2026	

Revenues						
Assessments	$	207,561	$	200,155	$	-	$	200,155	$	196,805	
Assessments - Prepayment	$	-	$	45,027	$	-	$	45,027	$	-	
Interest	$	-	$	7,414	$	2,471	$	9,886	$	3,707	
Carry Forward Surplus (1)	$	316,268	$	161,281	$	-	$	161,281	$	150,201	
Total Revenues	$	523,829	$	413,877	$	2,471	$	416,348	$	350,713	

Expenditures					
Interest - 11/1	$	75,900	$	76,150	$	-	$	76,150	$	73,072	
Special Call - 11/1	$	-	$	15,000	$	-	$	15,000	$	-	
Special Call - 2/1	$	-	$	20,000	$	-	$	20,000	$	-	
Principal - 5/1	$	50,000	$	45,000	$	-	$	45,000	$	50,000	
Interest - 5/1	$	75,900	$	74,997	$	-	$	74,997	$	73,072	
Special Call - 5/1	$	-	$	35,000	$	-	$	35,000	$	-	
Total Expenditures	$	201,800	$	266,147	$	-	$	266,147	$	196,144	
					
Excess Revenues/(Expenditures)	$	322,029	$	147,730	$	2,471	$	150,201	$	154,569	

(1) Carryforward Surplus is net of Debt Service Reserve Funds			
Interest - 11/1	
$	73,712.50	
Product	Assessable Units	Net Assessment	Net Per Unit	Gross Per Unit		
Single Family - 40'	146	$128,202	$878.10	$944.19		
Single Family - 50'	59	$64,760	$1,097.62	$1,180.24		
Single Family - 50' - Partial Pay Down	7	$3,843	$549.00	$590.32		
Total	212	$196,805		$2,714.75		

Date		Balance		Prinicpal			Interest		Total	
										
11/01/25	$	2,880,000.00	$		-	$	75,900.00	$	75,900.00	
05/01/26	$	2,880,000.00	$	50,000.00	$	75,900.00			
11/01/26	$	2,830,000.00	$		-	$	74,806.25	$	200,706.25	
05/01/27	$	2,830,000.00	$	50,000.00	$	74,806.25			
11/01/27	$	2,730,000.00	$		-	$	73,712.50	$	198,518.75	
05/01/28	$	2,730,000.00	$		-	$	72,618.75			
11/01/28	$	2,730,000.00	$		-	$	72,618.75	$	145,237.50	
05/01/29	$	2,730,000.00	$	55,000.00	$	72,618.75			
11/01/29	$	2,675,000.00	$		-	$	71,278.13	$	198,896.88	
05/01/30	$	2,675,000.00	$	55,000.00	$	71,278.13			
11/01/30	$	2,620,000.00	$		-	$	69,937.50	$	196,215.63	
05/01/31	$	2,620,000.00	$	60,000.00	$	69,937.50			
11/01/31	$	2,560,000.00	$		-	$	68,475.00	$	198,412.50	
05/01/32	$	2,560,000.00	$	65,000.00	$	68,475.00			
11/01/32	$	2,430,000.00	$		-	$	66,890.63	$	200,365.63	
05/01/33	$	2,430,000.00	$		-	$	65,306.25			
11/01/33	$	2,430,000.00	$		-	$	65,306.25	$	130,612.50	
05/01/34	$	2,430,000.00	$	70,000.00	$	65,306.25			
11/01/34	$	2,360,000.00	$		-	$	63,425.00	$	198,731.25	
05/01/35	$	2,360,000.00	$	75,000.00	$	63,425.00			
11/01/35	$	2,285,000.00	$		-	$	61,409.38	$	199,834.38	
05/01/36	$	2,285,000.00	$	80,000.00	$	61,409.38			
11/01/36	$	2,205,000.00	$		-	$	59,259.38	$	200,668.75	
05/01/37	$	2,205,000.00	$	80,000.00	$	59,259.38			
11/01/37	$	2,125,000.00	$		-	$	57,109.38	$	196,368.75	
05/01/38	$	2,125,000.00	$	85,000.00	$	57,109.38			
11/01/38	$	2,040,000.00	$		-	$	54,825.00	$	196,934.38	
05/01/39	$	2,040,000.00	$	90,000.00	$	54,825.00			
11/01/39	$	1,950,000.00	$		-	$	52,406.25	$	197,231.25	
05/01/40	$	1,950,000.00	$	95,000.00	$	52,406.25			
11/01/40	$	1,855,000.00	$		-	$	49,853.13	$	197,259.38	
05/01/41	$	1,855,000.00	$	100,000.00	$	49,853.13			
11/01/41	$	1,755,000.00	$		-	$	47,165.63	$	197,018.75	
05/01/42	$	1,755,000.00	$	105,000.00	$	47,165.63			
11/01/42	$	1,650,000.00	$		-	$	44,343.75	$	196,509.38	
05/01/43	$	1,650,000.00	$	115,000.00	$	44,343.75			
11/01/43	$	1,535,000.00	$		-	$	41,253.13	$	200,596.88	
05/01/44	$	1,535,000.00	$	120,000.00	$	41,253.13			
11/01/44	$	1,415,000.00	$		-	$	38,028.13	$	199,281.25	
05/01/45	$	1,415,000.00	$	125,000.00	$	38,028.13			
11/01/45	$	1,290,000.00	$		-	$	34,668.75	$	197,696.88	
05/01/46	$	1,290,000.00	$	130,000.00	$	34,668.75			
11/01/46	$	1,160,000.00	$		-	$	31,175.00	$	195,843.75	
05/01/47	$	1,160,000.00	$	140,000.00	$	31,175.00			
11/01/47	$	1,020,000.00	$		-	$	27,412.50	$	198,587.50	
05/01/48	$	1,020,000.00	$	145,000.00	$	27,412.50			

Date		Balance		Prinicpal		Interest		Total	
11/01/48	$	875,000.00	$	-	$	23,515.63	$	195,928.13	
05/01/49	$	875,000.00	$	155,000.00	$	23,515.63			
11/01/49	$	720,000.00	$	-	$	19,350.00	$	197,865.63	
05/01/50	$	720,000.00	$	165,000.00	$	19,350.00	$	-	
11/01/50	$	555,000.00	$	-	$	14,915.63	$	199,265.63	
05/01/51	$	555,000.00	$	175,000.00	$	14,915.63	$	-	
11/01/51	$	380,000.00	$	-	$	10,212.50	$	200,128.13	
05/01/52	$	380,000.00	$	185,000.00	$	10,212.50	$	195,212.50	
			$	2,570,000.00	$	2,735,828.13	$	5,305,828.13	

Proposed Budget Capital Reserve Fund

	Adopted Budget	Actuals Thru	Projected Next	Total Projected	Proposed Budget	
	FY2025	5/31/25	4 months	9/30/25	FY2026	

Revenues
Carry Forward Surplus	

$	-	

$	-	$	

-	

$	-	

$	26,300	
Total Revenues	$	-	$	-	$	-	$	-	$	26,300	

Expenditures
Capital Outlay	

$	-	

$	-	$	

-	

$	-	

$	-	
Total Expenditures	$	-	$	-	$	-	$	-	$	-	

Other Financing Sources/(Uses)
Transfer In	

$	26,300	

$	-	$	

26,300	

$	26,300	

$	50,000	
Total Other Financing Sources/(Uses)	$	26,300	$	-	$	26,300	$	26,300	$	50,000	

Excess Revenues/(Expenditures)

$

26,300	$

-

$

26,300	$

26,300	$

76,300

Section 2

RESOLUTION 2025-08

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE EAGLE HAMMOCK COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING SPECIAL ASSESSMENTS FOR FISCAL YEAR 2026; PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the Eagle Hammock Community Development District (“District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District; and

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

WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District’s adopted capital improvement plan and Chapter 190, Florida Statutes; and

WHEREAS, the Board of Supervisors (“Board”) of the District hereby determines to undertake various operations and maintenance and other activities described in the District’s budget (“Adopted Budget”) for the fiscal year beginning October 1, 2025, and ending September 30, 2026 (“Fiscal Year 2026”), 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 Adopted Budget; and

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

WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose special assessments on benefitted lands within the District; and
WHEREAS, it is in the best interests of the District to proceed with the imposition of the special assessments for operations and maintenance in the amount set forth in the Adopted Budget; and

WHEREAS, the District has previously levied an assessment for debt service, which the District desires to collect for Fiscal Year 2026; and

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

WHEREAS, it is in the best interests of the District to adopt the Assessment Roll of the Eagle Hammock Community Development District (“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 to the County Tax Collector pursuant to the Uniform Method; and

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

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

SECTION 1. BENEFIT & ALLOCATION FINDINGS. The Board hereby finds and determines that the provision of the services, facilities, and operations as described in Exhibit A confers a special and peculiar benefit to the lands within the District, which benefit exceeds or equals the cost of the assessments. The allocation of the assessments to the specially benefitted lands, as shown in Exhibits A and B, is hereby found to be fair and reasonable.

SECTION 2. ASSESSMENT IMPOSITION. Pursuant to Chapters 190 and 197, Florida Statutes, and using the procedures authorized by Florida law for the levy and collection of special assessments, a special assessment for operation and maintenance is hereby imposed and levied on benefitted lands within the District, and in accordance with Exhibits A and B. The lien of the special assessments for operations and maintenance imposed and levied by this Resolution shall be effective upon passage of this Resolution.
SECTION 3. COLLECTION. The collection of the operation and maintenance special assessments and previously levied debt service assessments shall be at the same time and in the same manner as County taxes in accordance with the Uniform Method, as indicated on Exhibits A and B. The decision to collect special assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.

SECTION 4. ASSESSMENT ROLL. The Assessment Roll, attached to this Resolution as Exhibit B, is hereby certified to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County taxes. The proceeds therefrom shall be paid

to the District.

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

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

SECTION 7. EFFECTIVE DATE. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board.

PASSED AND ADOPTED THIS 10TH DAY OF JULY 2025.

ATTEST:	EAGLE HAMMOCK COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary

By: 	
Its: 	

Exhibit A:	Adopted Budget for Fiscal Year 2026
Exhibit B:	Assessment Roll

Eagle Hammock
Community Development District

Proposed Budget
FY2026

6M3

Table of Contents

1-2

3-7

8

9-10

General Fund

General Fund Narrative

Debt Services - Series 2022

Amortization Schedule

11	Capital Reserve Fund

	Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description		FY2025	5/31/25	4 months	9/30/25	FY2026	

Revenues							
Assessments	$	377,298	$	377,407	$	-	$	377,407	$	401,914	
Interest	$	-	$	2,248	$	1,124	$	3,372	$	-	
Total Revenues	$	377,298	$	379,656	$	1,124	$	380,780	$	401,914	

Expenditures							
General & Administrative
Supervisor Fees	
$	
12,000	
$	2,000	
$	2,000	
$	4,000	
$	12,000	
Employee FICA Expense	$	-	$	77	$	153	$	230	$	918	
Engineering	$	12,500	$	788	$	6,250	$	7,038	$	12,500	
Attorney	$	12,500	$	6,121	$	6,250	$	12,371	$	12,500	
Annual Audit	$	4,000	$	-	$	3,600	$	3,600	$	4,000	
Assessment Administration	$	5,250	$	5,250	$	-	$	5,250	$	5,408	
Arbitrage	$	450	$	-	$	450	$	450	$	450	
Dissemination	$	5,250	$	3,600	$	1,650	$	5,250	$	5,250	
Reamortization Schedule	$	-	$	250	$	-	$	250	$	500	
Trustee Fees	$	4,041	$	3,030	$	1,011	$	4,041	$	4,445	
Management Fees	$	38,955	$	25,970	$	12,985	$	38,955	$	40,124	
Information Technology	$	1,890	$	1,260	$	630	$	1,890	$	1,947	
Website Maintenance	$	1,260	$	840	$	420	$	1,260	$	1,298	
Postage & Delivery	$	1,000	$	444	$	333	$	777	$	1,000	
Insurance	$	5,951	$	5,537	$	-	$	5,537	$	6,368	
Copies	$	500	$	15	$	100	$	115	$	500	
Legal Advertising	$	5,000	$	1,311	$	1,667	$	2,978	$	3,500	
Contingency	$	2,500	$	430	$	200	$	630	$	2,500	
Office Supplies	$	-	$	8	$	50	$	58	$	100	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total General & Administrative:	$	113,222	$	57,105	$	37,749	$	94,854	$	115,481	

	Adopted	Actuals
Budget	Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2025	5/31/25	4 months	9/30/25	FY2026	

Operations & Maintenance					
Field Services					
Property Insurance	$	10,100	$	6,452	$	-	$	6,452	$	7,097	
Field Management	$	15,000	$	10,000	$	5,000	$	15,000	$	15,450	
Landscape Maintenance	$	47,500	$	25,648	$	12,824	$	38,472	$	42,000	
Landscape Replacement	$	12,000	$	790	$	4,000	$	4,790	$	12,000	
Lake Maintenance	$	8,400	$	5,600	$	2,800	$	8,400	$	8,400	
Streetlights	$	39,766	$	19,356	$	10,164	$	29,520	$	30,000	
Electric	$	2,500	$	207	$	120	$	327	$	2,500	
Water & Sewer	$	2,500	$	677	$	184	$	861	$	2,500	
Sidewalk & Asphalt Maintenance	$	2,500	$	-	$	1,250	$	1,250	$	2,500	
Irrigation Repairs	$	5,000	$	166	$	1,667	$	1,833	$	5,000	
General Repairs & Maintenance	$	12,500	$	3,623	$	4,167	$	7,790	$	10,000	
Contingency	$	5,000	$	-	$	1,667	$	1,667	$	5,000	
Subtotal Field Expenditures	$	162,766	$	72,520	$	43,842	$	116,362	$	142,447	

Amenity Expenditures
Amenity - Electric	

$	8,000	$	4,217	

$	2,667	

$	6,884	

$	8,000	
Amenity - Water	$	10,000	$	4,296	$	3,460	$	7,756	$	10,000	
Internet	$	2,000	$	860	$	480	$	1,340	$	2,000	
Pest Control	$	1,760	$	850	$	740	$	1,590	$	1,785	
Janitorial Service	$	5,700	$	7,598	$	4,680	$	12,278	$	12,200	
Security Services	$	5,000	$	2,177	$	6,520	$	8,697	$	12,500	
Pool Maintenance	$	16,800	$	11,255	$	5,400	$	16,655	$	17,500	
Amenity Repairs & Maintenance	$	12,500	$	4,584	$	4,167	$	8,751	$	10,000	
Amenity Management	$	5,750	$	3,833	$	1,917	$	5,750	$	10,000	
Contingency	$	7,500	$	1,705	$	2,500	$	4,205	$	10,000	
Subtotal Amenity Expenditures	$	75,010	$	41,375	$	32,530	$	73,905	$	93,985	
					
Total Operations & Maintenance:	$	237,776	$	113,895	$	76,372	$	190,267	$	236,432	

Other Financing Sources/(Uses)					
Transfer Out - Capital Reserve	$	26,300	$	-	$	26,300	$	26,300	$	50,000	
Total Other Expenditures	$	26,300	$	-	$	26,300	$	26,300	$	50,000	
					
Total Expenditures	$	377,298	$	171,001	$	140,421	$	311,421	$	401,914	
					
Excess Revenues/(Expenditures)	$	-	$	208,655	$	(139,296)	$	69,358	$	-	

Product	ERU's	
Assessable Units	ERU/Unit	
Net Assessment	
Net Per Unit (7%)	
Gross Per Unit	
Platted	263.00	263	1.00	$401,913.50	$1,528.19	$1,643.21	
		$401,913.50			
					
	Gross Assessments- Per Gross Assessments-	Increase (Decrease)	% Increase		
	Unit FY 26	Per Unit FY 25	Per Unit	(Decrease)		

$1,643.21	$

1,542.57  $

100.64	7%

Revenues:

Assessments

The District will levy a non-ad valorem assessment on all assessable property within the District to fund all general operating and maintenance expenditures during the fiscal year.

Expenditures:

General & Administrative:

Supervisor Fees

Chapter 190, Florida Statutes, allows for each Board member to receive $200 per meeting, not to exceed
$4,800 per year paid to each Supervisor for the time devoted to District business and meetings.

Engineering

The District's engineer provides general engineering services to the District, e.g. attendance and preparation for monthly board meetings, review invoices and various projects as directed by the Board of Supervisors and the District Manager.

Attorney

The District's legal counsel provides general legal services to the District, e.g. attendance and preparation for meetings, preparation and review of agreements, resolutions, etc. as directed by the Board of Supervisors and the District Manager.

Annual Audit

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

Assessment Administration

The District will contract to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.

Arbitrage

The District will contract with an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on the Series 2022 bonds.

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 unrated bond issues. This cost is based on the Series 2022 bonds.

Re-amortization Schedule

Represents the cost of having revised amortization schedules issued on the District’s bonds when extraordinary redemptions are made.

Trustee Fees

The District will incur trustee related costs with the issuance of its’ Series 2022 bonds.

Management Fees

The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services-Central Florida, LLC. The services include but are not limited to, recording and transcription of board meetings, administrative services, budget preparation, all financial reports, annual audits, etc.

Information Technology

Represents various cost of information technology for the District such as video conferencing, cloud storage and servers, positive pay implementation and programming for fraud protection, accounting software, tablets for meetings, Adobe, Microsoft Office, etc.

Website Maintenance

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

Postage & Delivery

The District incurs charges for mailing of Board meeting agenda packages, overnight deliveries, correspondence, etc.

Insurance

The District’s general liability and public official’s liability insurance coverages.

Copies

Printing agenda materials for board meetings, printing of computerized checks, stationary, envelopes, etc.

Legal Advertising

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

Contingency

Bank charges and any other miscellaneous expenses incurred during the year.

Dues, Licenses & Subscriptions

The District is required to pay an annual fee to the Florida Department of Economic Opportunity for
$175. This is the only expense under this category for the District.

Operations & Maintenance: Field Services
Property Insurance

The District’s property insurance coverages.

Field Management

The District has contracted with Governmental Management Services – Central Florida, LLC to provide onsite field management of contracts for the District such as landscape maintenance. Services can include onsite inspections, meetings with contractors, monitoring of utility accounts, attend Board meetings and receive and respond to property owner phone calls and emails.

Landscape Maintenance

The District has a contract with Prince & Sons, Inc. to maintain the landscaping located within the District. These services include monthly landscape maintenance such as mowing of turf areas, pruning and trimming, plant bed weed control, fertilization and irrigation inspections.

Landscape Replacement

Represents the estimated cost of replacing landscaping within the common areas of the District. Lake Maintenance
Represents the estimated cost for the care and maintenance of the Districts lakes which includes shoreline grass, brush, and vegetation control.

Streetlights

Represents the cost to maintain streetlights within the District Boundaries that are expected to be in place throughout the fiscal year.

Electric

Represents current and estimated electric charges of common areas throughout the District. Water & Sewer
Represents current and estimated costs for water and refuse services provided for common areas throughout the District.

Sidewalk & Asphalt Maintenance

Represents the estimated costs of maintaining the sidewalks and asphalt throughout the District’s Boundary.

Irrigation Repairs

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

General Repairs & Maintenance

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

Contingency

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

Amenity Expenses

Amenity - Electric

Represents estimated electric charges for the District’s amenity facilities.

Amenity – Water

Represents estimated water charges for the District’s amenity facilities.

Internet

Internet service will be added for use at the Amenity Center.

Pest Control

The District will incur costs for pest control treatments to its amenity facilities. Janitorial Services
Represents costs to provide janitorial services and supplies for the District’s amenity facilities. Security Services
Represents the cost of contracting a monthly security service for the District’s amenity facilities.

Pool Maintenance

Represents the costs of regular cleaning and treatments of the District’s pool.

Amenity Repairs & Maintenance

Represents estimated costs for repairs and maintenance of the District’s amenity facilities.

Amenity Management

Provides access card issuance through registration, proof of residency, and photo identification. The team also provides keycard troubleshooting for issues and concerns related to access control. Staff reviews security concerns and amenity policy violations via remote camera monitoring on an as-needed basis. Seamless facility rental management for clubhouses, meeting rooms and pavilions. and rentals Districts are provided electronic communication for District news and direct remote customer service through phone and email directly to the Amenity Access Team.

Contingency

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

Other Financing Sources/(Uses)

Transfer Out – Capital Reserve

Funds collected and reserved for the replacement of and/or purchase of new capital improvements throughout the District.

Eagle Hammock
Community Development District Proposed Budget
Debt Service Fund Series 2022

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
	Description	FY2025	5/31/25	4 months	9/30/25	FY2026	

Revenues						
Assessments	$	207,561	$	200,155	$	-	$	200,155	$	196,805	
Assessments - Prepayment	$	-	$	45,027	$	-	$	45,027	$	-	
Interest	$	-	$	7,414	$	2,471	$	9,886	$	3,707	
Carry Forward Surplus (1)	$	316,268	$	161,281	$	-	$	161,281	$	150,201	
Total Revenues	$	523,829	$	413,877	$	2,471	$	416,348	$	350,713	

Expenditures					
Interest - 11/1	$	75,900	$	76,150	$	-	$	76,150	$	73,072	
Special Call - 11/1	$	-	$	15,000	$	-	$	15,000	$	-	
Special Call - 2/1	$	-	$	20,000	$	-	$	20,000	$	-	
Principal - 5/1	$	50,000	$	45,000	$	-	$	45,000	$	50,000	
Interest - 5/1	$	75,900	$	74,997	$	-	$	74,997	$	73,072	
Special Call - 5/1	$	-	$	35,000	$	-	$	35,000	$	-	
Total Expenditures	$	201,800	$	266,147	$	-	$	266,147	$	196,144	
					
Excess Revenues/(Expenditures)	$	322,029	$	147,730	$	2,471	$	150,201	$	154,569	

(1) Carryforward Surplus is net of Debt Service Reserve Funds			
Interest - 11/1	
$	73,712.50	
Product	Assessable Units	Net Assessment	Net Per Unit	Gross Per Unit		
Single Family - 40'	146	$128,202	$878.10	$944.19		
Single Family - 50'	59	$64,760	$1,097.62	$1,180.24		
Single Family - 50' - Partial Pay Down	7	$3,843	$549.00	$590.32		
Total	212	$196,805		$2,714.75		

Date		Balance		Prinicpal			Interest		Total	
										
11/01/25	$	2,880,000.00	$		-	$	75,900.00	$	75,900.00	
05/01/26	$	2,880,000.00	$	50,000.00	$	75,900.00			
11/01/26	$	2,830,000.00	$		-	$	74,806.25	$	200,706.25	
05/01/27	$	2,830,000.00	$	50,000.00	$	74,806.25			
11/01/27	$	2,730,000.00	$		-	$	73,712.50	$	198,518.75	
05/01/28	$	2,730,000.00	$		-	$	72,618.75			
11/01/28	$	2,730,000.00	$		-	$	72,618.75	$	145,237.50	
05/01/29	$	2,730,000.00	$	55,000.00	$	72,618.75			
11/01/29	$	2,675,000.00	$		-	$	71,278.13	$	198,896.88	
05/01/30	$	2,675,000.00	$	55,000.00	$	71,278.13			
11/01/30	$	2,620,000.00	$		-	$	69,937.50	$	196,215.63	
05/01/31	$	2,620,000.00	$	60,000.00	$	69,937.50			
11/01/31	$	2,560,000.00	$		-	$	68,475.00	$	198,412.50	
05/01/32	$	2,560,000.00	$	65,000.00	$	68,475.00			
11/01/32	$	2,430,000.00	$		-	$	66,890.63	$	200,365.63	
05/01/33	$	2,430,000.00	$		-	$	65,306.25			
11/01/33	$	2,430,000.00	$		-	$	65,306.25	$	130,612.50	
05/01/34	$	2,430,000.00	$	70,000.00	$	65,306.25			
11/01/34	$	2,360,000.00	$		-	$	63,425.00	$	198,731.25	
05/01/35	$	2,360,000.00	$	75,000.00	$	63,425.00			
11/01/35	$	2,285,000.00	$		-	$	61,409.38	$	199,834.38	
05/01/36	$	2,285,000.00	$	80,000.00	$	61,409.38			
11/01/36	$	2,205,000.00	$		-	$	59,259.38	$	200,668.75	
05/01/37	$	2,205,000.00	$	80,000.00	$	59,259.38			
11/01/37	$	2,125,000.00	$		-	$	57,109.38	$	196,368.75	
05/01/38	$	2,125,000.00	$	85,000.00	$	57,109.38			
11/01/38	$	2,040,000.00	$		-	$	54,825.00	$	196,934.38	
05/01/39	$	2,040,000.00	$	90,000.00	$	54,825.00			
11/01/39	$	1,950,000.00	$		-	$	52,406.25	$	197,231.25	
05/01/40	$	1,950,000.00	$	95,000.00	$	52,406.25			
11/01/40	$	1,855,000.00	$		-	$	49,853.13	$	197,259.38	
05/01/41	$	1,855,000.00	$	100,000.00	$	49,853.13			
11/01/41	$	1,755,000.00	$		-	$	47,165.63	$	197,018.75	
05/01/42	$	1,755,000.00	$	105,000.00	$	47,165.63			
11/01/42	$	1,650,000.00	$		-	$	44,343.75	$	196,509.38	
05/01/43	$	1,650,000.00	$	115,000.00	$	44,343.75			
11/01/43	$	1,535,000.00	$		-	$	41,253.13	$	200,596.88	
05/01/44	$	1,535,000.00	$	120,000.00	$	41,253.13			
11/01/44	$	1,415,000.00	$		-	$	38,028.13	$	199,281.25	
05/01/45	$	1,415,000.00	$	125,000.00	$	38,028.13			
11/01/45	$	1,290,000.00	$		-	$	34,668.75	$	197,696.88	
05/01/46	$	1,290,000.00	$	130,000.00	$	34,668.75			
11/01/46	$	1,160,000.00	$		-	$	31,175.00	$	195,843.75	
05/01/47	$	1,160,000.00	$	140,000.00	$	31,175.00			
11/01/47	$	1,020,000.00	$		-	$	27,412.50	$	198,587.50	
05/01/48	$	1,020,000.00	$	145,000.00	$	27,412.50			

Date		Balance		Prinicpal		Interest		Total	
11/01/48	$	875,000.00	$	-	$	23,515.63	$	195,928.13	
05/01/49	$	875,000.00	$	155,000.00	$	23,515.63			
11/01/49	$	720,000.00	$	-	$	19,350.00	$	197,865.63	
05/01/50	$	720,000.00	$	165,000.00	$	19,350.00	$	-	
11/01/50	$	555,000.00	$	-	$	14,915.63	$	199,265.63	
05/01/51	$	555,000.00	$	175,000.00	$	14,915.63	$	-	
11/01/51	$	380,000.00	$	-	$	10,212.50	$	200,128.13	
05/01/52	$	380,000.00	$	185,000.00	$	10,212.50	$	195,212.50	
			$	2,570,000.00	$	2,735,828.13	$	5,305,828.13	

Proposed Budget Capital Reserve Fund

	Adopted Budget	Actuals Thru	Projected Next	Total Projected	Proposed Budget	
	FY2025	5/31/25	4 months	9/30/25	FY2026	

Revenues
Carry Forward Surplus	

$	-	

$	-	$	

-	

$	-	

$	26,300	
Total Revenues	$	-	$	-	$	-	$	-	$	26,300	

Expenditures
Capital Outlay	

$	-	

$	-	$	

-	

$	-	

$	-	
Total Expenditures	$	-	$	-	$	-	$	-	$	-	

Other Financing Sources/(Uses)
Transfer In	

$	26,300	

$	-	$	

26,300	

$	26,300	

$	50,000	
Total Other Financing Sources/(Uses)	$	26,300	$	-	$	26,300	$	26,300	$	50,000	

Excess Revenues/(Expenditures)

$

26,300	$

-

$

26,300	$

26,300	$

76,300

Eagle Hammock CDD FY 26 Assessment Roll

PARCEL ID	Units	Type	O&M	Debt	Total	
262908686703000010	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703000020	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703000030	1.00	50	$1,542.57	$590.12	$2,132.69	
262908686703000040	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000050	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000060	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000070	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000080	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000090	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703000100	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703000110	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703000120	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703000130	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000140	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703000150	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000160	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000170	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000180	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703000190	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000200	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000210	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000220	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000230	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000240	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703000250	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703000260	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703000270	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703000280	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703000290	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703000300	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000310	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000320	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000330	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000340	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000350	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703000360	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000370	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000380	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000390	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703000400	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000410	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000420	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703000430	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000440	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000450	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000460	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703000470	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000480	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000490	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000500	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000510	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000520	1.00	50	$1,542.57	$590.12	$2,132.69	
262908686703000530	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703000540	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703000550	1.00	40	$1,542.57	$944.19	$2,486.76	

PARCEL ID	Units	Type	O&M	Debt	Total	
262908686703000560	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000570	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000580	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703000590	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000600	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000610	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703000620	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000630	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000640	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000650	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703000660	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703000670	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703000680	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000690	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000700	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000710	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703000720	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703000730	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703000740	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000750	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000760	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000770	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703000780	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000790	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000800	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703000810	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000820	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000830	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000840	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703000850	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703000860	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703000870	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000880	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000890	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000900	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703000910	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703000920	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703000930	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000940	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000950	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000960	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703000970	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703000980	1.00	50	$1,542.57	$590.12	$2,132.69	
262908686703000990	1.00	50	$1,542.57	$590.12	$2,132.69	
262908686703001000	1.00	50	$1,542.57	$590.12	$2,132.69	
262908686703001010	1.00	40	$1,542.57	$0.00	$1,542.57	
262908686703001020	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001030	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001040	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703001050	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703001060	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703001070	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001080	1.00	40	$1,542.57	$0.00	$1,542.57	
262908686703001090	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001100	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703001110	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703001120	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703001130	1.00	40	$1,542.57	$944.19	$2,486.76	

PARCEL ID	Units	Type	O&M	Debt	Total	
262908686703001140	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001150	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001160	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703001170	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001180	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001190	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001200	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001210	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001220	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703001230	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703001240	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001250	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001260	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001270	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703001280	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703001290	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703001300	1.00	50	$1,542.57	$590.12	$2,132.69	
262908686703001310	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703001320	1.00	40	$1,542.57	$0.00	$1,542.57	
262908686703001330	1.00	40	$1,542.57	$0.00	$1,542.57	
262908686703001340	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001350	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001360	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001370	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703001380	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703001390	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703001400	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001410	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001420	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001430	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703001440	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703001450	1.00	50	$1,542.57	$0.00	$1,542.57	
262908686703001460	1.00	50	$1,542.57	$590.12	$2,132.69	
262908686703001470	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001480	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001490	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001500	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001510	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001520	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001530	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001540	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001550	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001560	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001570	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703001580	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703001590	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001600	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001610	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001620	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703001630	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703001640	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001650	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703001660	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001670	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703001680	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703001690	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703001700	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001710	1.00	40	$1,542.57	$944.19	$2,486.76	

PARCEL ID	Units	Type	O&M	Debt	Total	
262908686703001720	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703001730	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703001740	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703001750	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001760	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001770	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001780	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001790	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001800	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001810	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703001820	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703001830	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001840	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001850	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001860	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703001870	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703001880	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703001890	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703001900	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001910	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001920	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001930	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001940	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001950	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001960	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703001970	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001980	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703001990	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703002000	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703002010	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703002020	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703002030	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703002040	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703002050	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703002060	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703002070	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703002080	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703002090	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703002100	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703002110	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703002120	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703002130	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703002140	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703002150	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703002160	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703002170	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703002180	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703002190	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703002200	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703002210	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703002220	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703002230	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703002240	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703002250	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703002260	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703002270	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703002280	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703002290	1.00	50	$1,542.57	$1,180.24	$2,722.81	

PARCEL ID	Units	Type	O&M	Debt	Total	
262908686703002300	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703002310	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703002320	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703002330	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703002340	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703002350	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703002360	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703002370	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703002380	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703002390	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703002400	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703002410	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703002420	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703002430	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703002440	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703002450	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703002460	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703002470	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703002480	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703002490	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703002500	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703002510	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703002520	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703002530	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703002540	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703002550	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703002560	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703002570	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703002580	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703002590	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703002600	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703002610	1.00	40	$1,542.57	$944.19	$2,486.76	
262908686703002620	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703002630	1.00	50	$1,542.57	$1,180.24	$2,722.81	
262908686703002640						
262908686703002650						
262908686703002660						
262908686703002670						
262908686703002680						
262908686703002690						
262908686703002700						
262908686703002710						
262908686703002720						
Total Gross Assessments	263.00		$405,695.91	$211,616.74	$617,312.65	
						
Total Net Assessments			$377,297.20	$196,803.57	$574,100.76	

Section V

RESOLUTION 2025-09
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE EAGLE HAMMOCK COMMUNITY DEVELOPMENT DISTRICT ADOPTING THE ANNUAL MEETING SCHEDULE FOR FISCAL YEAR 2025/2026; AND PROVIDING FOR AN EFFECTIVE DATE.

Whereas, the Eagle Hammock Community Development District (the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within the City of Eagle Lake, Polk County, Florida; and
Whereas, the District is required by Section 189.015, Florida Statutes, to file quarterly, semi- annually, or annually a schedule (including date, time, and location) of its regular meetings with local governing authorities; and

Whereas, further, in accordance with the above-referenced statute, the District shall also publish quarterly, semi-annually, or annually the District’s regular meeting schedule in a newspaper of general paid circulation in the county in which the District is located; and

WHEREAS, the Board desires to adopt the Fiscal Year 2025/2026 annual meeting schedule attached as Exhibit A.
NOW THEREFORE BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE EAGLE HAMMOCK COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. The Fiscal Year 2025/2026 annual meeting schedule attached hereto and incorporated by reference herein as Exhibit A is hereby approved and shall be published in accordance with the requirements of Florida law and also provided to applicable governing authorities.

SECTION 2.   This Resolution shall become effective immediately upon its adoption.

Passed and adopted this 10th day of July 2025

ATTEST:	EAGLE HAMMOCK COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chairperson, Board of Supervisors

Exhibit A:	Fiscal Year 2025/2026 Annual Meeting Schedule

Exhibit A: Fiscal Year 2025/2026 Annual Meeting Schedule
BOARD OF SUPERVISORS MEETING DATES
EAGLE HAMMOCK COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2025/2026
The Board of Supervisors of the Eagle Hammock Community Development District will hold their regular meetings for Fiscal Year 2025/2026 at the Offices of Highland Homes 3020 S. Florida Ave., Suite 101 Lakeland, FL 33803, on the 2nd Thursday of every month at 10:30 AM unless otherwise indicated as follows:
October 9, 2025
November 13, 2025
December 11, 2025
January 8, 2026
February 12, 2026
March 12, 2026
April 9, 2026
May 14, 2026
June 11, 2026
July 9, 2026
August 13, 2026
September 10, 2026

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 or by calling (407) 841-5524.
There may be occasions when one or more Supervisors or staff will participate by telephone. 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 (407) 841-5524 at least three (3) business days 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.
District Manager

Section VI

May 6, 2025
Morning Jill,
Please accept this email as my resignation from the Eagle Hammock CDD Engineer position. I have appreciated my association with this community and wish it the best moving forward. Let me know if there is anything we can do to help with this transition.
Thank you,
RODNEY A. GADD, P.E.
Gadd & Associates Engineering

Section VII

REQUEST FOR QUALIFICATIONS (“RFQ”) FOR ENGINEERING SERVICES FOR EAGLE HAMMOCK COMMUNITY DEVELOPMENT DISTRICT

Eagle Hammock Community Development District (“District”), located in Eagle Lake, Florida, announces that professional engineering services will be required on a continuing basis for the District. The engineering firm selected will act in the general capacity of District Engineer and, if so authorized, may provide general engineering services as well as engineering services on an ongoing basis and for the design and construction administration associated with the District’s capital improvement plan. The District may select one or more engineering firms to provide engineering services on an ongoing basis.

Any firm or individual (“Applicant”) desiring to provide professional services to the District must: 1) hold applicable federal, state and local licenses; 2) be authorized to do business in Florida in accordance with Florida law; and 3) furnish a statement (“Qualification Statement”) of its qualifications and past experience on U.S. General Service Administration’s “Architect-Engineer Qualifications, Standard Form No. 330,” with pertinent supporting data. Among other things, Applicants must submit information relating to: a) the ability and adequacy of the Applicant’s professional personnel; b) whether the Applicant is a certified minority business enterprise; c) the Applicant’s willingness to meet time and budget requirements;
d) the Applicant’s past experience and performance, including but not limited to past experience as a District Engineer for any community development districts and past experience in Polk County; e) the geographic location of the Applicant’s headquarters and offices; f) the current and projected workloads of the Applicant; and g) the volume of work previously awarded to the Applicant by the District. Further, each Applicant must identify the specific individual affiliated with the Applicant who would be handling District meetings, construction services, and other engineering tasks.

The District will review all Applicants and will comply with Florida law, including the Consultant’s Competitive Negotiations Act, Chapter 287, Florida Statutes (“CCNA”). All Applicants must submit one
(1) electronic copy and one (1) physical copy of Standard Form No. 330 and Qualification Statement by 12:00 p.m. on Monday, August 4, 2025, and to the attention of Governmental Management Services – Central Florida LLC, c/o Jill Burns/Samantha Ham, 219 E. Livingston Street, Orlando, Florida 32801; Ph:
(407) 841-5524 (“District Manager’s Office”).

The Board of Supervisors shall select and rank the Applicants using the requirements set forth in the CCNA and the evaluation criteria on file with the District Manager’s Office, and the highest ranked Applicant will be requested to enter into contract negotiations. If an agreement cannot be reached between the District and the highest ranked Applicant, negotiations will cease and begin with the next highest ranked Applicant, and if these negotiations are unsuccessful, will continue to the third highest ranked Applicant. The District reserves the right to reject any and all Qualification Statements. Additionally, there is no express or implied obligation for the District to reimburse Applicants for any expenses associated with the preparation and submittal of the Qualification Statements in response to this request.
Any protest regarding the terms of this Notice, or the evaluation criteria on file with the District Manager’s Office, must be filed in writing with the District Manager’s Office, within seventy-two (72) hours after the publication of this Notice. The formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days after the initial notice of protest was filed. Failure to timely file a notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest with respect to aforesaid Notice or evaluation criteria provisions. Any person who files a notice of protest shall provide to the District, simultaneous with the filing of the notice, a protest bond with a responsible surety to be approved by the District and in the amount of Ten Thousand Dollars ($10,000.00).

Any and all questions relative to this RFQ shall be directed in writing by e-mail only to Jill Burns at mvirgen@gmscfl.com with e-mail copy to Lauren Gentry at lauren@cddlawyers.com and Patrick Collins at patrick@cddlawyers.com.

District Manager

Publish on Monday, July 21, 2025

EAGLE HAMMOCK COMMUNITY DEVELOPMENT DISTRICT DISTRICT ENGINEER REQUEST FOR QUALIFICATIONS
COMPETITIVE SELECTION CRITERIA
Ability and Adequacy of Professional Personnel	(Weight: 25 Points)

Consider the capabilities and experience of key personnel within the firm including certification, training, and education; affiliations and memberships with professional organizations; etc.

Consultant’s Past Performance	(Weight: 25 Points)
Past performance for other Community Development Districts in other contracts; amount of experience on similar projects; character, integrity, reputation of respondent; etc.
Geographic Location	(Weight: 20 Points)

Consider the geographic location of the firm’s headquarters, offices and personnel in relation to the project.

Willingness to Meet Time and Budget Requirements	(Weight: 15 Points)
Consider the consultant’s ability and desire to meet time and budget requirements including rates, staffing levels and past performance on previous projects; etc.
Certified Minority Business Enterprise	(Weight: 5 Points)

Consider whether the firm is a Certified Minority Business Enterprise. Award either all eligible points or none.

Recent, Current and Projected Workloads	(Weight: 5 Points) Consider the recent, current and projected workloads of the firm.
Volume of Work Previously Awarded to Consultant by District	(Weight: 5 Points) Consider the desire to diversify the firms that receive work from the District; etc.

Section VIII

EAGLE HAMMOCK COMMUNITY DEVELOPMENT DISTRICT
FINANCIAL STATEMENTS

September 30, 2024

EAGLE HAMMOCK COMMUNITY DEVELOPMENT DISTRICT
FINANCIAL STATEMENTS
September 30, 2024
CONTENTS
PAGE
Independent Auditors’ Report	1-3
Management’s Discussion and Analysis	4-8
Government-wide Financial Statements:
Statement of Net Position	9
Statement of Activities	10
Fund Financial Statements:
Balance Sheet – General Fund	11
Reconciliation of Total Governmental Fund Balances
to Net Position of Governmental Activities	12
Statement of Revenues, Expenditures and Changes in
Fund Balances – General Fund	13
Reconciliation of Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds
to the Statement of Activities	14
Notes to the Financial Statements	15-25
Required Supplementary Information
Statement of Revenues and Expenditures – Budget and Actual – General Fund	26
Notes to Required Supplementary Information	27
Independent Auditor’s Report on Compliance With the Requirements of Section 218.415, Florida Statutes, Required by Rule 10.556(10) of the
Auditor General of the State of Florida	28-29
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	30
Auditor’s Management Letter Required by Chapter 10.550, Florida Statutes	31-33

DMHB

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

INDEPENDENT AUDITORS’ REPORT
To the Board of Supervisors
Eagle Hammock Community Development District City of Eagle Lake, Florida

Opinions
We have audited the accompanying financial statements of the governmental activities and each major fund of Eagle Hammock Community Development District, City of Eagle Lake, Polk County, Florida (“District”) as of and for the year ended September 30, 2024, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of September 30, 2024, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions.

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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 generally accepted 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 generally accepted 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 and budgetary comparison information be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated June 5, 2025, on our consideration of the Eagle Hammock Community Development District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, rules, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the 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.
Report on Other Legal and Regulatory Requirements
We have also issued our report dated June 5, 2025 on our consideration of the District’s compliance with requirements of Section 218.415, Florida Statutes, as required by Rule 10.556(10) of the Auditor General of the State of Florida. The purpose of that report is to provide an opinion based on our examination conducted in accordance with attestation Standards established by the American Institute of Certified Public Accountants.

DiBartolomeo, McBee, Hartley & Barnes, P.A. Fort Pierce, Florida
June 5, 2025

Our discussion and analysis of Eagle Hammock Community Development District, City of Eagle Lake, Polk County, Florida (“District”) financial performance provides an overview of the District's financial activities for the fiscal year ended September 30, 2024. Please read it in conjunction with the District's Independent Auditor's Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.

FINANCIAL HIGHLIGHTS

The assets of the District exceeded its liabilities at the close of the most recent fiscal year resulting in a net position balance of $887,784.

The change in the District's total net position in comparison with the prior fiscal year was
$568,125, an increase. The key components of the District's net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2024, the District’s governmental funds reported combined ending fund balances of $435,867. The general fund balance is unassigned which is available for spending at the District’s discretion.

OVERVIEW OF FINANCIAL STATEMENTS

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

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

The statement of net position presents information on all the District's assets and liabilities, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.
The statement of activities presents information showing how the government's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods.

The government-wide financial statements include all governmental activities that are principally supported by developer contributions and special assessments. The District does not have any business-type activities. The governmental activities of the District include the general government (management) and maintenance and operations.
Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The District has one fund category: governmental funds.
Governmental Funds
Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a District's near-term financing requirements.
Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government- wide financial statements. By doing so, readers may better understand the long-term impact of the District's near-term financing decisions.
Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balance provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.
The District maintains three individual governmental funds for external reporting. Information is presented in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund, debt service fund and capital projects fund. Both funds are major funds. The District adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget.
Notes to the Financial Statements

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

GOVERNMENT WIDE FINANCIAL ANALYSIS
As noted earlier, net position may serve over time as a useful indicator of an entity's financial position. In the case of the District, assets exceeded liabilities at the close of the most recent fiscal year. A portion of the District's net position reflects its investment in capital assets (e.g. land, land improvements and infrastructure). These assets are used to provide services to residents; consequently, these assets are not available for future spending. The balance of unrestricted net position may be used to meet the District's obligations.
Key components of net position were as follows:
Statement of Net Position

		2024			2023		
Current assets	$	438,853	$	664,263	
Capital assets		3,395,029 		3,394,845 	
Total assets		3,833,882 		4,059,108 	
Current liabilities	116,099	149,449	
Long-term liabilities		2,830,000 		3,590,000 	
Total liabilities		2,946,099 		3,739,449 	
Net position
Net invested in capital assets	
515,029	
(250,155)	
Restricted for debt service	197,377	541,818	
Unrestricted		175,378 		27,996 	
Total net position	 $	887,784 	 $	319,659 	
The District's net position increased during the most recent fiscal year. The majority of the change represents the degree to which program revenues exceeded the ongoing cost of operations.
Key elements of the District's change in net position are reflected in the following table:
Change in Net Position

		2024			2023		
Program revenues	$	950,529	$	992,113	
General revenues		18,374 		12,519 	
Total revenues		968,903 		1,004,632 	
Expenses			
General government	75,792	80,935	
Physical environment	106,195	86,599	
Culture and recreation	52,853	47,051	
Interest on long-term debt		165,939 		190,771 	
Total expenses		400,779 		405,356 	
Change in net position	568,125	599,276	
Net position - beginning of year		319,659 		(279,617)	
Net position - end of year	 $	887,784 	 $	319,659 	

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2024 was $400,779, which consisted of interest on long term debt and costs associated with general expenditures and constructing and maintaining certain capital improvements of the District. The costs of the District’s activities were funded by developer contributions and special assessments.

GENERAL BUDGETING HIGHLIGHTS

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2024.

The variance between budgeted and actual general fund revenues is not considered significant. The actual general fund expenditures for the current fiscal year were lower than budgeted amounts due primarily to anticipated costs which were not incurred in the current fiscal year.

CAPITAL ASSETS AND DEBT ADMINISTRATION

Capital Assets

At September 30, 2024, the District had $3,395,029 invested in construction in process. Construction in process has not completed as of September 30, 2024 and therefore is not depreciated to date. More detailed information about the District’s capital assets is presented in the notes of the financial statements.
Capital Debt

At September 30, 2024, the District had $2,880,000 Bonds outstanding for its governmental activities. More detailed information about the District’s capital debt is presented in the accompanying notes to the financial statements.

ECONOMIC FACTORS, NEXT YEAR'S BUDGET AND OTHER INFORMATION

For the fiscal year 2025, the District anticipates that the cost of general operations will remain fairly constant. In connection with the District's future infrastructure maintenance and replacement plan, the District Board has included in the budget, an estimate of those anticipated future costs and has assigned a portion of current available resources for that purpose.

CONTACTING THE DISTRICT'S FINANCIAL MANAGEMENT
This financial report is designed to provide our citizens, land owners, customers, investors and creditors with a general overview of the District's finances and to demonstrate the District's accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact Eagle Hammock Community Development District's Finance Department c/o Governmental Management Services - Central Florida, LLC at 219 E. Livingston Street, Orlando, Florida 32801.

STATEMENT OF NET POSITION
September 30, 2024

	GOVERNMENTAL
	ACTIVITIES		
ASSETS		
Cash and cash equivalents	$	158,094	
Prepaid items	20,270	
Restricted assets:
Investments	
260,489	
Capital assets:
Non-depreciable	
	3,395,029 	
TOTAL ASSETS	$	3,833,882	
LIABILITIES		
Accounts payable and accrued expenses	$	2,986	
Accrued interest payable	63,113	
Bonds payable, due within one year	50,000	
Bonds payable, due in more than one year		2,830,000 	
TOTAL LIABILITIES	2,946,099	
NET POSITION		
Net investment in capital assets	515,029	
Restricted for:
Debt service	
197,377	
Unrestricted		175,378 	
TOTAL NET POSITION	 $	887,784 	

STATEMENT OF ACTIVITIES
Year Ended September 30, 2024

	Program Revenues	

Net (Expense) Revenues and Changes in Net
	Position	

 Functions/Programs	 Governmental activities	
	Expenses		Charges for
	Services		Operating
 Contributions 	Governmental
	Activities		
General government	$	75,792	$	75,792	$	26,552	$	26,552	
Physical environment	106,195	227,210	-	121,015	
Culture and recreation	52,853	52,853		-	
Interest on long-term debt		165,939 		568,122 		-			402,184 	
Total governmental activities	 $	400,779 	 $	923,977 	 $	26,552 		549,751 	

General revenues:
Investment earnings		18,374 
Total general revenues		18,374 
Change in net position	568,125

Net position - October 1, 2023		319,659 
Net position - September 30, 2024	$	887,784

BALANCE SHEET – GOVERNMENTAL FUNDS
September 30, 2024

	MAJOR FUNDS		TOTAL

ASSETS

 GENERAL 

DEBT
  SERVICE	

CAPITAL
 PROJECTS 

GOVERNMENTAL
	FUNDS	

Cash and cash equivalents	$	158,094	$	-	$	-	$	158,094	
Prepaid items	20,270	-	-	20,270	
Restricted assets:			
Investments		-			260,489 		-			260,489 	
TOTAL ASSETS	 $	178,364 	 $	260,489 	 $	-		 $	438,853 	

LIABILITIES AND FUND BALANCES

LIABILITIES
Accounts payable and accrued expenses	 $	2,986 	 $	-		 $	-		 $	2,986 	
TOTAL LIABILITIES		2,986 		-			-			2,986 	

FUND BALANCES
Nonspendable:
Prepaid items Restricted for:
Debt service	20,270

-		-

260,489		-

-		20,270

260,489	
Unassigned		155,108 			-				-				155,108 	
TOTAL FUND BALANCES	175,378		260,489		-		435,867	
TOTAL LIABILITIES AND
FUND BALANCES	
 $	178,364 		
 $	260,489 		
 $	-			
 $	438,853 	

RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCES TO NET POSITION OF GOVERNMENTAL ACTIVITIES
September 30, 2024

Total Governmental Fund Balances in the Balance Sheet	$	435,867

Amount reported for governmental activities in the Statement of Net Assets are different because:
Capital asset used in governmental activities are not financial resources and therefore are not reported in the governmental funds:
Governmental capital assets	3,395,029
Certain liabilities are not due and payable in the current period and therefore are not reported in the funds:
Accrued interest payable	(63,113)
Governmental bonds payable	(2,880,000)

Net Position of Governmental Activities	 $	887,784 

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES – GOVERNMENTAL FUNDS
Year Ended September 30, 2024

		MAJOR FUNDS				TOTAL	
				DEBT		CAPITAL	GOVERNMENTAL	
	 GENERAL 	  SERVICE	  PROJECTS 		FUNDS		
REVENUES											
Developer contributions	$	26,368		$	-		$	184		$	26,552	
Special assessments	355,855			568,122			-			923,977	
Investment earnings		-			18,374  	-			18,374 	
TOTAL REVENUES	382,223			586,496			184			968,903	
EXPENDITURES											
General government	75,792			-			-			75,792	
Physical environment	106,195			-						106,195	
Culture and recreation	52,853			-			-			52,853	
Capital outlay Debt
Principal	-

-			-

765,000			184

-			184

765,000	
Interest expense		-			182,492  	-			182,492 	
TOTAL EXPENDITURES	234,840			947,492			184			1,182,516	
EXCESS REVENUES OVER (UNDER) EXPENDITURES	

147,383			

(360,996)			

-			

(213,613)	
FUND BALANCE											
Beginning of year		27,995 		621,485  	-			649,480 	
End of year	 $	175,378 	 $	260,489   $	-		 $	435,867 	

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
Year Ended September 30, 2024

Net Change in Fund Balances - Total Governmental Funds	$	(213,613)

Amount reported for governmental activities in the Statement of Activities are different because:
Governmental funds report capital outlays as expenditures. However, in the Statement of Activities, the costs of those assets are depreciated over their estimated useful lives:
Capital outlay	184
Repayment of long-term liabilities are reported as expenditures in the governmental fund financial statements, but such repayments reduce liabilities in the Statement of Net Position and are eliminated in the Statement of Activities:
Payments on long-term debt	765,000
Certain items reported in the Statement of Activities do not require the use of current financial resources and therefore are not reported expenditures in the governmental funds:
Change in accrued interest payable	16,554

Change in Net Position of Governmental Activities	 $	568,125 

NOTE A- NATURE OF ORGANIZATION AND REPORTING ENTITY
Eagle Hammock Community Development District ("District”) was established effective March 7, 2022 by the City Commission of the City of Eagle Lake, Florida Ordinance No. 0-22-08 pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.
The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District.
The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The Supervisors are elected on an at large basis by the landowners of the property owners within the District. The Board of Supervisors of the District exercise all powers granted to the District pursuant to Chapter 190, Florida Statutes.
The Board has the responsibility for:
Levying and collecting
assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing Improvements.
The financial statements were prepared in accordance with Governmental Accounting Standards Board ("GASB") Statements. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District Board of Supervisors is considered to be financially accountable, and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Government-Wide and Fund Financial Statements
The basic financial statements include both government-wide and fund financial statements. The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Government-Wide and Fund Financial Statements (continued)
The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment. Operating-type special assessments for maintenance and debt service are treated as charges for services and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Other Items not included among program revenues are reported instead as general revenues.
Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Assessments are recognized as revenues in the year for which they are levied. Grants and similar items are to be recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.
Governmental fund financial statements are reported using the economic financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period.
Expenditures are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due.
Assessments
Assessments are non-ad valorem assessments on benefitted property within the District. Operating and Maintenance Assessments are based upon adopted budget and levied annually at a public hearing of the District. Debt Service Assessments are levied when Bonds are issued and assessed and collected on an annual basis. The District may collect assessments directly or utilize the uniform method of collection (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 and become payable on November 1 and due on or before March 31 of each year. For assessments billed and collected by the County Tax Collector, discounts are available for payments through February 28, and unpaid assessments become delinquent on April 1.Property owners may prepay a portion or all of the Debt Service Assessments on their property subject to various provisions in the Bond documents.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Measurement Focus, Basis of Accounting and Financial Statement Presentation (continued)

Assessments (continued)

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

The District reports the following major governmental funds: General Fund
The general fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund.

When both restricted and unrestricted resources are available for use, it is the government's policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed.

Debt Service Fund

The debt service fund is used to account for the accumulation of resources for the annual payment of principal and interest of long-term debt.
Capital Projects Fund

The capital projects fund accounts for the financial resources to be used for the acquisition or construction of major infrastructure with the District.

Assets, Liabilities and Net Position or Equity

Restricted Assets

These assets represent cash and investments set aside pursuant to contractual restrictions. Deposits and Investments
The District's cash and cash equivalents are considered to be cash on hand and demand deposits (interest and non-interest bearing).

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Assets, Liabilities and Net Position or Equity (continued)

The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section 218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following:
The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;
Interest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.
Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due. In addition, surplus funds may be deposited into certificates of deposit which are insured.
The District records all interest revenue related to investment activities in the respective funds and reports investments at fair value.
Inventories and Prepaid Items
Inventories of governmental funds are recorded as expenditures when consumed rather than when purchased.
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.

Capital Assets

Capital assets, which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government- wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation.

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

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Assets, Liabilities and Net Position or Equity (continued)
Capital Assets (continued)
In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Depreciation expense is not reported in the governmental fund financial statements.
Unearned Revenue
Governmental funds report unearned revenue in connection with resources that have been received, but not yet earned.
Long-Term Obligations
In the government-wide financial statements long-term debt and other long-term obligations are reported as liabilities in the statement of net position. Bond premiums and discounts are deferred and amortized over the life of the Bonds. Bonds payable are reported net of applicable premiums or discounts. Bond issuance costs are expensed when incurred.
In the fund financial statements, governmental fund types recognize premiums and discounts, as well as issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.
Deferred Outflows/Inflows of Resources
The statement of net position reports, as applicable, a separate section for deferred outflows of resources. Deferred outflows of resources represent a consumption of net position that applies to future reporting period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until that time. For example, the District would record deferred outflows of resources related to debit amounts resulting from current and advance refundings resulting in the defeasance of debt (i.e. when there are differences between the reacquisition price and the net carrying amount of the old debt).
The statement of net position reports, as applicable, a separate section for deferred inflows of resources. Deferred inflows of resources represent an acquisition of net position that applies to future reporting period(s) and so will not be recognized as an inflow of resources (revenue) until that time. For example, when an asset is recorded in the governmental fund financial statements, but the revenue is not available, the District reports a deferred inflow of resources until such times as the revenue becomes available.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Assets, Liabilities and Net Position or Equity (continued)

Fund Equity/Net Position

In the fund financial statements, governmental funds report non spendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change.

Committed fund balance - Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category.

Assigned fund balance - Includes spendable fund balance amounts that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board can assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year's appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.

The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.
Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government-wide financial statements are categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District’s Bond covenants or other contractual restrictions. Unrestricted net position consists of the net position not meeting the definition of either of the other two components.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Other Disclosures
Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.
NOTE C - BUDGETARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget. Annual Budgets are adopted on a basis consistent with generally accepted accounting principles for the general fund. All annual appropriations lapse at fiscal year end.

The District follows these procedures in establishing the budgetary data reflected in the financial statements.

Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1.
Public hearings are conducted to obtain public comments.
Prior to October 1, the budget is legally adopted by the District Board.
All budget changes must be approved by the District Board.
The budgets are adopted on a basis consistent with generally accepted accounting principles.
Unused appropriation for annually budgeted funds lapse at the end of the year.
NOTE D – DEPOSITS AND INVESTMENTS
Deposits
The District's cash balances, including certificates of deposit, were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act", requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses.

NOTE D – DEPOSITS AND INVESTMENTS (CONTINUED)
Investments
The District’s investments were held as follows at September 30, 2024:

		Investment		 Fair Value		 Credit Risk 			Maturities	 Money Market Mutual Funds - First						Weighted average of the
American Government Obligation Fund  $	260,489 	S&P AAAm	fund portfolio: 31 days
Total Investments	 $	260,489 

Custodial credit risk - For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty, the District will not be able to recover the value of the investments or collateral securities that are in the possession of an outside party. The District has no formal policy for custodial risk. The investments listed in the schedule above are not evidenced by securities that exist in physical or book entry form.
Credit risk - For investments, credit risk is generally the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Investment ratings by investment type are included in the preceding summary of investments.
Concentration risk - The District places no limit on the amount the District may invest in any one issuer.
Interest rate risk - The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates.
Fair Value Measurement – When applicable, the District measures and records its investments using fair value measurement guidelines established in accordance with GASB Statements. The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques.
These guidelines recognize a three-tiered fair value hierarchy, in order of highest priority, as follows:
Level 1: Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access;
Level 2: Investments whose inputs – other than quotes market prices – are observable either directly or indirectly; and,
Level 3: Investments whose inputs are unobservable.

NOTE D – DEPOSITS AND INVESTMENTS (CONTINUED)

Investments (continued)

The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs.

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

NOTE E – CAPITAL ASSETS

Capital asset activity for the fiscal year ended September 30, 2024 was as follows:

Governmental activities:

Balance
  10/01/2023    Increases	  Decreases 

Balance
  09/30/2024 

Capital assets, not being depreciated:

Construction in progress
Total capital assets, not being

 $ 3,394,845 

 $	184 

 $	-	

 $ 3,395,029 

depreciated		3,394,845  	184  	-	 	3,395,029 

Governmental activities capital assets - net

 $ 3,394,845 

 $	184 

 $	-	

 $ 3,395,029 

NOTE F – LONG-TERM LIABILITIES

$3,800,000 Special Assessment Bonds, Series 2022 – On June 15, 2022, the District issued
$3,800,000 in Special Assessment Bonds, Series 2022. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the property within the District. The Bonds are payable May 2052. The Bonds bear interest ranging from 4.375% to 5.375% payable semi-annually on the first day of each May and November. Principal is due serially each May 1, commencing May 2023. During 2024, the District made prepayments of $710,000.

NOTE F – LONG-TERM LIABILITIES (CONTINUED)

The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District is in compliance with those requirements of the Bond Indenture at September 30, 2024.

The following is a summary of activity in the long-term debt of the District for the year ended September 30, 2024:

Balance

Balance

Due Within

Special Assessments Bonds, Series 2022

  10/01/2023     Additions	  Deletions	 	09/30/2024	  One Year 

 $ 3,645,000   $	-	  $  765,000   $	2,880,000   $	50,000 
 $ 3,645,000   $	-	  $  765,000   $	2,880,000   $	50,000 

The annual requirements to amortize the principal and interest of bonded debt outstanding as of September 30, 2024 are as follows:

  September 30,			Principal			Interest			Total		
2025	$	50,000	$	151,800	$	201,800	
2026	50,000	149,613	199,613	
2027	50,000	147,425	197,425	
2028	55,000	145,238	200,238	
2029	55,000	142,556	197,556	
2030-2034	335,000	668,069	1,003,069	
2035-2039	430,000	570,019	1,000,019	
2040-2044	565,000	441,288	1,006,288	
2045-2049	735,000	272,244	1,007,244	
2050-2052		555,000 		60,736 		615,736 	
	 $ 2,880,000 	 $  2,748,988 	 $	5,628,988 	

NOTE G – DEVELOPER TRANSACTIONS

The Developer has agreed to fund the general operations of the District. In connection with that agreement, Developer contributions to the general fund were $26,368.

The Developer owns a portion of land within the District; therefore, assessment revenues in the debt service funds include the assessments levied on those lots owned by the Developer.

NOTE H - MANAGEMENT COMPANY

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

NOTE I - RISK MANAGEMENT
The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; natural disasters; and environmental remediation. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. Settled claims from these risks have not exceeded commercial insurance coverage over the past three years.

NOTE J – CONCENTRATION
The Districts activity is dependent upon the continued involvement of the Developer, the loss of which could have a material adverse effect on the District operations.

STATEMENT OF REVENUES AND EXPENDITURES BUDGET AND ACTUAL – GENERAL FUND
Year Ended September 30, 2024

REVENUES

 * BUDGET  	ACTUAL	

VARIANCE WITH FINAL BUDGET
POSITIVE
	(NEGATIVE)	

Developer contributions

$	-	$

26,368	$

26,368

Special assessments		351,000  	355,855  		4,855  TOTAL REVENUES		351,000	382,223	31,223

EXPENDITURES
Current
General government	113,620		75,792		37,828	
Physical environment	166,000		106,195		59,805	
Culture and recreation		71,380 			52,853 			18,527 	
TOTAL EXPENDITURES	351,000		234,840		116,160	

EXCESS OF REVENUES OVER (UNDER) EXPENDITURES	

 $	-			

147,383		

 $	147,383 	
FUND BALANCES						
Beginning of year				27,995 			
End of year			 $	175,378 			

* Original and final budget.

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

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

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors, Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2024.

The variance between budgeted and actual general fund revenues is not considered significant. The actual general fund expenditures for the current fiscal year were lower than budgeted amounts due primarily to anticipated costs which were not incurred in the current fiscal year.

DMHB

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

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

To the Board of Directors
Eagle Hammock Community Development District City of Eagle Lake, Florida
We have audited in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to the financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of Eagle Hammock Community Development District, as of September 30, 2024 and for the year ended September 30, 2024, which collectively comprise the Eagle Hammock Community Development District’s basic financial statements and have issued our report thereon dated June 5, 2025.

Report on Internal Control Over Financial Reporting
In planning and performing our audit, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control over financial reporting.

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 misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

2222 Colonial Road, Suite 200 • Fort Pierce, Florida 34950 • 772-461-8833 • Fax: 772-461-8872 591 S.E. Port St. Lucie Blvd., • Port St. Lucie, Florida 34984 • 772-878-1952 • Fax: 772-878-1709
Member AICPA	Member AICPA Division for CPA Firms	Member FICPA Private Company Practice Section
WWW.DMHBCPA.NET

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report
This report is intended 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.

DiBartolomeo, McBee, Hartley & Barnes, P.A. Fort Pierce, Florida
June 5, 2025

- 29 -

INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

To the Board of Directors
Eagle Hammock Community Development District City of Eagle Lake, Florida

We have examined Eagle Hammock Community Development District, City of Eagle Lake, Florida’s (“District”) compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2024. Management is responsible for District’s compliance with those requirements. Our responsibility is to express an opinion on District’s compliance based on our examination.
Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 218.415, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District’s compliance with specified requirements.
We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the examination engagement.
In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2024.
This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, management, and the Board of Supervisors of Eagle Hammock Community Development District, City of Eagle Lake, Florida and is not intended to be and should not be used by anyone other than these specified parties.

DiBartolomeo, McBee Hartley & Barnes, P.A. Fort Pierce, Florida
June 5, 2025

Management Letter

To the Board of Supervisors
Eagle Hammock Community Development District City of Eagle Lake, Florida

Report on the Financial Statements
We have audited the financial statements of the Eagle Hammock Community Development District (“District”) as of and for the fiscal year ended September 30, 2024, and have issued our report thereon dated June 5, 2025.
Auditors’ 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 Auditor General.
Other Reporting Requirements
We have issued our Independent Auditors' Report on Internal Control over Financial Reporting and Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards and Independent Accountants' 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 5, 2025, should be considered in conjunction with this management letter.
Prior Audit Findings
Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. There were no findings or recommendations made in the preceding annual audit report.
Official Title and Legal Authority
Section 10.554(1)(i)4., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in this management letter, unless disclosed in the notes to the financial statements. The information required is disclosed in the notes to the financial statements.

Financial Condition and Management
Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether or not the District has 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 the District did not meet any 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 the District. It is management’s responsibility to monitor the District’s financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.
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.
Prior Audit Findings
Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. Initial year audit, there were no findings in the prior year.
Specific Information
As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)6, Rules of the Auditor General, the Eagle Hammock Community Development District reported:
The total number of district employees compensated in the last pay period of the District’s fiscal year as N/A.
The total number of independent contractors to whom nonemployee compensation was paid in the last month of the district’s fiscal year as 10.
All compensation earned by or awarded to employees, whether paid or accrued, regardless of contingency as N/A.
All compensation earned by or awarded to nonemployee independent contractors, whether paid or accrued, regardless of contingency as $234,358.
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 of the fiscal year being reported, the total expenditures for such project as N/A.
The District did not amend its final adopted budget under Section 189.016(6), Florida Statutes.

As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)7, Rules of the Auditor General, the Eagle Hammock Community Development District reported:
The rates of non-ad valorem special assessments imposed by the District range from
$590 to $1,435.
The total amount of special assessments collected by or on behalf of the District as
$923,977.
The total amount of outstanding bonds issued by the District as $2,880,000.

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 abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance. In connection with our audit, we did not have any such findings.
Purpose of this Letter
Our management letter is intended solely for the information and use of 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.

DiBartolomeo, McBee, Hartley & Barnes, P.A. Fort Pierce, Florida
June 5, 2025

Section IX

Section A

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

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

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of each meeting 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 in accordance with Florida Statutes, on at least two mediums (i.e., newspaper, CDD website, electronic communications). Achieved: Yes ☐ No ☐

Goal 1.3: Access to Records Compliance
Objective: Ensure that meeting minutes and other public records are readily available and easily accessible to the public by completing monthly CDD website checks.
Measurement: Monthly website reviews will be completed to ensure meeting minutes and other public records are up to date as evidenced by District Management’s records.
Standard: 100% of monthly website checks were completed by District Management.
Achieved: Yes ☐ No ☐
 Infrastructure and Facilities Maintenance
Goal 2.1: Field Management and/or District Management Site Inspections
Objective: Field manager and/or district manager will conduct inspections per District Management services agreement to ensure safety and proper functioning of the District’s infrastructure.

Measurement: Field manager and/or district manager visits were successfully completed per management agreement as evidenced by ﬁeld manager and/or district manager’s reports, notes or other record keeping method.
Standard: 100% of site visits were successfully completed as described within district management services agreement
Achieved: Yes ☐ No ☐
Goal 2.2: District Infrastructure and Facilities Inspections
Objective: District Engineer will conduct an annual inspection of the District’s infrastructure and related systems.
Measurement: A minimum of one inspection completed per year as evidenced by district engineer’s report related to district’s infrastructure and related systems.
Standard: Minimum of one inspection was completed in the Fiscal Year by the district’s engineer.
Achieved: Yes ☐ No ☐
 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and ﬁnal budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and ﬁnal budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☐ No ☐
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current ﬁscal year budget with any amendments, and most recent ﬁnancials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and ﬁnancials are accessible to the public as evidenced by corresponding documents on the CDD’s website.
Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended ﬁscal year budget, and most recent agenda package with updated ﬁnancials.
Achieved: Yes ☐ No ☐
Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent ﬁnancial audit per statutory requirements and publish the results to the CDD website for public inspection and transmit to the State of Florida.

Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing ﬁrm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☐ No ☐

Chair/Vice Chair:		Date:	 Print Name:	 
Eagle Hammock Community Development District

District Manager:		Date:	 Print Name:	 
Eagle Hammock Community Development District

Section B

Eagle Hammock Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2024 – September 30, 2025

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

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of each meeting 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 in accordance with Florida Statutes, on at least two mediums (i.e., newspaper, CDD website, electronic communications). Achieved: Yes ☐ No ☐

Goal 1.3: Access to Records Compliance
Objective: Ensure that meeting minutes and other public records are readily available and easily accessible to the public by completing monthly CDD website checks.
Measurement: Monthly website reviews will be completed to ensure meeting minutes and other public records are up to date as evidenced by District Management’s records.
Standard: 100% of monthly website checks were completed by District Management.
Achieved: Yes ☐ No ☐
 Infrastructure and Facilities Maintenance
Goal 2.1: Field Management and/or District Management Site Inspections
Objective: Field manager and/or district manager will conduct inspections per District Management services agreement to ensure safety and proper functioning of the District’s infrastructure.

Measurement: Field manager and/or district manager visits were successfully completed per management agreement as evidenced by ﬁeld manager and/or district manager’s reports, notes or other record keeping method.
Standard: 100% of site visits were successfully completed as described within district management services agreement
Achieved: Yes ☐ No ☐
Goal 2.2: District Infrastructure and Facilities Inspections
Objective: District Engineer will conduct an annual inspection of the District’s infrastructure and related systems.
Measurement: A minimum of one inspection completed per year as evidenced by district engineer’s report related to district’s infrastructure and related systems.
Standard: Minimum of one inspection was completed in the Fiscal Year by the district’s engineer.
Achieved: Yes ☐ No ☐
 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and ﬁnal budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and ﬁnal budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☐ No ☐
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current ﬁscal year budget with any amendments, and most recent ﬁnancials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and ﬁnancials are accessible to the public as evidenced by corresponding documents on the CDD’s website.
Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended ﬁscal year budget, and most recent agenda package with updated ﬁnancials.
Achieved: Yes ☐ No ☐
Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent ﬁnancial audit per statutory requirements and publish the results to the CDD website for public inspection and transmit to the State of Florida.

Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing ﬁrm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☐ No ☐

Chair/Vice Chair:		Date:	 Print Name:	 
Eagle Hammock Community Development District

District Manager:		Date:	 Print Name:	 
Eagle Hammock Community Development District

Section X

Section C

Eagle Hammock CDD
Field Management Report

1

July 10th 2025
Allen Bailey – Field Manager GMS

Eagle Hammock CDD Field Management Report | GMS 2025

Completed

District Signage

A stop sign was found leaning.

The sign has been set back in place.

Amenity Landscape

The new amenity landscape has been installed.

2

This has improved the overall appearance of the amenity.

Eagle Hammock CDD Field Management Report | GMS 2025

The entrance Crepe Myrtles are flowering and healthy.

3

Club House

Eagle Hammock CDD Field Management Report | GMS 2025

Entrance Plants

Review

The clubhouse is staying clean now that it has been added to cleaning rotations.

Review

Ponds

The ponds in the district are clear of debris.
There are no vegetation blooms in the ponds.

Conclusion

For any questions or comments regarding the above information, please contact me by phone at 407-460-4424, or by email at abailey@gmscfl.com. Thank you.

Respectfully, Allen Bailey

Section D

Section 2

Eagle Hammock
Community Development District

Summary of Check Register

April 1, 2025 to June 23, 2025

Fund	Date	Check No.'s		Amount	

General Fund					
	4/3/25	91-92	$	405.00	
	4/9/25	93-96	$	6,381.00	
	4/17/25	97-98	$	5,838.50	
	4/23/25	99-102	$	1,782.07	
	5/6/25	103	$	319.25	
	5/23/25	104-112	$	12,708.72	
	6/4/25	113-116	$	6,976.00	
	6/11/25	117-120	$	5,441.00	
	6/18/25	121-122	$	6,174.62	
			$	46,026.16	
	
Supervisors April - June 2025				
	Kareyann R. Ellison	50000	$	134.70	
	Brian P. Walsh	50001	$	184.70	
	Milton R. Andrade	50002	$	184.70	
	Bent A. Elliott	50003	$	184.70	
	Garret J. Parkinson	50004	$	184.70	
			$	873.50	

Total Amount	$

46,899.66

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/03/25	PAGE	1
*** CHECK DATES 04/01/2025 - 06/23/2025 ***	EAGLE HAMMOCK - GENERAL FUND
BANK B GENERAL FUND - 4816
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/03/25 00036	3/26/25 4524-384 202503 330-57200-48100	*	120.00
PEST CONTROL MAR25
LANDSCAPE WORKSHOP PARENT, LLC DBA	120.00 000091
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/03/25 00023	3/21/25 26859	202503 330-57200-48000	*	285.00
NEW POOL RULES SIGN
MCDONNELL CORPORATION DBA RESORT	285.00 000092
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/25 00008	3/28/25 19392	202503 320-53800-47000	*	700.00
LAKE MAINTENANCE MAR25
AQUATIC WEED MANAGEMENT, INC	700.00 000093
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/25 00020	3/26/25 14642	202503 330-57200-48201	*	1,125.00
CLEANING SVCS MAR25
CLEAN STAR SERVICES OF CENTRAL FL	1,125.00 000094
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/25 00023	4/01/25 27027	202504 330-57200-46300	*	1,350.00
POOL MAINTENANCE APR25
MCDONNELL CORPORATION DBA RESORT	1,350.00 000095
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/25 00010	4/01/25 17070	202504 320-53800-46200	*	2,446.00
LANDSCAPE MAINT APR25
4/01/25 17070	202504 320-53800-46200	*	760.00
AMENITY LANDSCAPE APR25
PRINCE & SONS INC.	3,206.00 000096
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/17/25 00039	4/14/25 04142025 202504 300-36900-10000	*	150.00
RENTAL FEE REFUND
DANA ROBINO	150.00 000097
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/17/25 00001	4/01/25 100	202504 320-53800-34000	*	1,250.00
FIELD MANAGEMENT APR25
4/01/25 99	202504 310-51300-34000	*	3,246.25
MANAGEMENT FEES APR25
4/01/25 99	202504 310-51300-35200	*	105.00
WEBSITE ADMIN APR25
4/01/25 99	202504 310-51300-35100	*	157.50
INFORMATION TECH APR25
4/01/25 99	202504 310-51300-31300	*	437.50
DISSEMINATION SVCS APR25
4/01/25 99	202504 330-57200-49200	*	479.17
AMENITY ACCESS APR25
4/01/25 99	202504 310-51300-51000	*	.30
OFFICE SUPPLIES APR25
4/01/25 99	202504 310-51300-42000	*	12.78
POSTAGE APR25
GOVERNMENTAL MANAGEMENT SERVICES-CF	5,688.50 000098
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
EHCD EAGLE HAMMOCK	CWRIGHT

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/03/25	PAGE	2
*** CHECK DATES 04/01/2025 - 06/23/2025 ***	EAGLE HAMMOCK - GENERAL FUND
BANK B GENERAL FUND - 4816
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/23/25 00017	4/02/25 112283	202504 330-57200-34500	*	220.00
REPAIRD PLAYGRND CAMERA
CURRENT DEMANDS ELECTRICAL	220.00 000099
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/23/25 00016	4/15/25 9	202504 310-51300-31400	*	250.00
AMORT SERIES 2022 5-1-25
DISCLOSURE SERVICES LLC	250.00 000100
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/23/25 00038	2/28/25 3	202502 320-53800-48000	*	345.00
FILLED IN CRACK/CURB REPR
2/28/25 4	202502 320-53800-48000	*	403.57
IRRI LINE REPR/REINS SIGN
GOVERNMENTAL MANAGEMENT SERVICES-	748.57 000101
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/23/25 00006	4/15/25 12034	202503 310-51300-31500	*	563.50
GENERAL COUNSEL MAR25
KILINSKI VAN WYK PLLC	563.50 000102
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/06/25 00027	5/05/25 05052025 202505 300-20700-10000	*	319.25
ASSESS TRANSFER S2022
EAGLE HAMMOCK CDD C/O US BANK	319.25 000103
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/23/25 00008	4/25/25 19464	202504 320-53800-47000	*	700.00
LAKE MAINTENANCE APR25
AQUATIC WEED MANAGEMENT, INC	700.00 000104
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/23/25 00020	4/28/25 14863	202504 330-57200-48201	*	1,077.50
CLEANING SVCS APR25
CLEAN STAR SERVICES OF CENTRAL FL	1,077.50 000105
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/23/25 00040	5/14/25 53-BID-7 202505 330-57200-46300	*	280.00
POOL PERMIT 53-60-2532121
FLORIDA DEPARTMENT OF HEALTH	280.00 000106
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/23/25 00021	5/06/25 4816	202504 310-51300-31100	*	262.50
ENGINEERING FEES APR25
GADD & ASSOCIATES, LLC	262.50 000107
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/23/25 00001	5/01/25 102	202505 310-51300-34000	*	3,246.25
MANAGEMENT FEES MAY25
5/01/25 102	202505 310-51300-35200	*	105.00
WEBISTE ADMIN MAY25
5/01/25 102	202505 310-51300-35100	*	157.50
INFORMATION TECH MAY25
5/01/25 102	202505 310-51300-31300	*	437.50
DISSEM AGNT SVC MAY25
EHCD EAGLE HAMMOCK	CWRIGHT

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/03/25	PAGE	3
*** CHECK DATES 04/01/2025 - 06/23/2025 ***	EAGLE HAMMOCK - GENERAL FUND
BANK B GENERAL FUND - 4816

DATE	DATE	
	5/01/25	
	5/01/25	
	5/01/25	
	5/01/25	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
102	202505 330-57200-49200	*	479.17
AMENITY ACCESS MAY25
102	202505 310-51300-51000	*	3.07
OFFICE SUPPLIES MAY25
102	202505 310-51300-42000	*	13.10
POSTAGE MAY25
103	202505 320-53800-34000	*	1,250.00
FIELD MANAGEMENT MAY25
GOVERNMENTAL MANAGEMENT SERVICES-CF	5,691.59 000108
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/23/25 00038	3/31/25 5	202503 330-57200-48000	*	455.71
INSTALL SIGNS MAR25
3/31/25 6	202503 330-57200-48000	*	576.10
GATE REPAIR MAR25
GOVERNMENTAL MANAGEMENT SERVICES-	1,031.81 000109
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/23/25 00006	5/18/25 12288	202504 310-51300-31500	*	2,195.32
GENERAL COUNSEL APR24
KILINSKI VAN WYK PLLC	2,195.32 000110
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/23/25 00036	4/29/25 4524-384 202504 330-57200-48100	*	120.00
PEST CONTROL APR25
LANDSCAPE WORKSHOP PARENT, LLC DBA	120.00 000111
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/23/25 00023	5/01/25 27361	202505 330-57200-46300	*	1,350.00
POOL MAINTNANCE MAY25
MCDONNELL CORPORATION DBA RESORT	1,350.00 000112
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/25 00020	5/23/25 15097	202505 330-57200-48201	*	1,170.00
CLEANING SVCS MAY25
CLEAN STAR SERVICES OF CENTRAL FL	1,170.00 000113
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/25 00017	5/22/25 23294	202505 330-57200-34500	*	1,600.00
SIFER ISO CARD MAY25
CURRENT DEMANDS ELECTRICAL	1,600.00 000114
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/25 00038	4/30/25 7	202504 330-57200-48000	*	300.00
INSTALLED MULCH BORDER
4/30/25 8	202504 320-53800-48000	*	700.00
TRASH PICKUP APR25
GOVERNMENTAL MANAGEMENT SERVICES-	1,000.00 000115
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/25 00010	5/01/25 17695	202505 320-53800-46200	*	3,206.00
LANDSCAPE MAINT MAY25
PRINCE & SONS INC.	3,206.00 000116
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
EHCD EAGLE HAMMOCK	CWRIGHT

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/03/25	PAGE	4
*** CHECK DATES 04/01/2025 - 06/23/2025 ***	EAGLE HAMMOCK - GENERAL FUND
BANK B GENERAL FUND - 4816
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/11/25 00008	5/27/25 19630	202505 320-53800-47000	*	700.00
LAKE MAINTENANCE- MAY25
AQUATIC WEED MANAGEMENT, INC	700.00 000117
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/11/25 00036	5/29/25 4524-384 202505 330-57200-48100	*	185.00
PEST CONTROL- MAY25
LANDSCAPE WORKSHOP PARENT, LLC DBA	185.00 000118
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/11/25 00023	6/01/25 27708	202506 330-57200-46300	*	1,350.00
POOL MAINTENANCE- JUN25
MCDONNELL CORPORATION DBA RESORT	1,350.00 000119
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/11/25 00010	6/01/25 18232	202506 320-53800-46200	*	3,206.00
LANDSCAPE MAINT- JUN25
PRINCE & SONS INC.	3,206.00 000120
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/25 00001	6/01/25 104	202506 320-53800-34000	*	1,250.00
FIELD MANAGEMENT- JUN25
6/01/25 105	202506 310-51300-34000	*	3,246.25
MANAGEMENT FEES- JUN25
6/01/25 105	202506 310-51300-35200	*	105.00
WEBSITE ADMIN- JUN25
6/01/25 105	202506 310-51300-35100	*	157.50
INFORMATION TECH- JUN25
6/01/25 105	202506 310-51300-31300	*	437.50
DISSEM AGENT SVCS- JUN25
6/01/25 105	202506 330-57200-49200	*	479.17
AMENITY ACCESS- JUN25
6/01/25 105	202506 310-51300-51000	*	.42
OFFICE SUPPLIES- JUN25
6/01/25 105	202506 310-51300-42000	*	39.28
POSTAGE- JUN25
GOVERNMENTAL MANAGEMENT SERVICES-CF	5,715.12 000121
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/25 00006	6/17/25 12504	202505 310-51300-31500	*	459.50
GENERAL COUNSEL- MAY25
KILINSKI VAN WYK PLLC	459.50 000122
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK B	46,026.16
TOTAL FOR REGISTER	46,026.16

EHCD EAGLE HAMMOCK	CWRIGHT

Section 3

Eagle Hammock
Community Development District

Unaudited Financial Reporting
May 31, 2025

	Table of Contents	

1	
Balance Sheet	

2-3	

General Fund	

4	

Debt Service Fund	

5	

Capital Reserve Fund	

6-7	

Month to Month	

8	

Long Term Debt Schedule	

9	

Assessment Receipt Schedule	

Combined Balance Sheet May 31, 2025

	General		Debt Service		Total	
	Fund		Fund	Governmental Fund	
Assets:							
Operating Account	$	76,098	$	-	$	76,098	
State Board of Administration Investments:	$	317,248	$	-	$	317,248	
Series 2022							
Reserve	$	-	$	97,678	$	97,678	
Revenue	$	-	$	149,068	$	149,068	
Prepayment	$	-	$	193	$	193	
Total Assets	$	393,346	$	246,939	$	640,284	
Liabilities:							
Accounts Payable	$	9,314	$	-	$	9,314	
Total Liabilities	$	9,314	$	-	$	9,314	

Fund Balances:							
Restricted for:							
Debt Service	$	-	$	246,939	$	246,939	
Unassigned	$	384,032	$	-	$	384,032	
Total Fund Balances	$	384,032	$	246,939	$	630,971	
							
Total Liabilities & Fund Balance	$	393,346	$	246,939	$	640,284	

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

Revenues		
Assessments	$	377,298	$	377,298	$	377,407	$	109	
Interest	$	-	$	-	$	2,248	$	2,248	
Total Revenues	$	377,298	$	377,298	$	379,656	$	2,357	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	8,000	$	2,000	$	6,000	
FICA Expense	$	-	$	-	$	77	$	(77)	
Engineering	$	12,500	$	8,333	$	788	$	7,546	
Attorney	$	12,500	$	8,333	$	6,121	$	2,212	
Annual Audit	$	4,000	$	-	$	-	$	-	
Assessment Administration	$	5,250	$	5,250	$	5,250	$	-	
Arbitrage	$	450	$	-	$	-	$	-	
Dissemination	$	5,250	$	3,600	$	3,600	$	-	
Reamortization Schedule	$	-	$	-	$	250	$	(250)	
Trustee Fees	$	4,041	$	3,030	$	3,030	$	-	
Management Fees	$	38,955	$	25,970	$	25,970	$	-	
Information Technology	$	1,890	$	1,260	$	1,260	$	-	
Website Maintenance	$	1,260	$	840	$	840	$	-	
Postage & Delivery	$	1,000	$	667	$	444	$	223	
Insurance	$	5,951	$	5,951	$	5,537	$	414	
Copies	$	500	$	333	$	15	$	319	
Legal Advertising	$	5,000	$	3,333	$	1,311	$	2,022	
Contingency	$	2,500	$	1,667	$	430	$	1,237	
Office Supplies	$	-	$	-	$	8	$	(8)	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative:	$	113,222	$	76,743	$	57,105	$	19,638	

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

Operation and Maintenance		
Field Expenses
Property Insurance	
$	10,100	
$	10,100	
$	6,452	
$	3,648	
Field Management	$	15,000	$	10,000	$	10,000	$	-	
Landscape Maintenance	$	47,500	$	31,667	$	25,648	$	6,019	
Landscape Replacement	$	12,000	$	8,000	$	790	$	7,210	
Lake Maintenance	$	8,400	$	5,600	$	5,600	$	-	
Streetlights	$	39,766	$	26,511	$	19,356	$	7,154	
Electric	$	2,500	$	1,667	$	207	$	1,459	
Water and Sewer	$	2,500	$	1,667	$	677	$	989	
Sidewalk & Asphalt Maintenance	$	2,500	$	1,667	$	-	$	1,667	
Irrigation Repairs	$	5,000	$	3,333	$	166	$	3,167	
General Field Repairs & Maintenance	$	12,500	$	8,333	$	3,623	$	4,710	
Contingency	$	5,000	$	3,333	$	-	$	3,333	
Subtotal Field Expenditures:	$	162,766	$	111,877	$	72,520	$	39,357	

Amenity Expenditures
Amenity - Electric	

$	8,000	

$	5,333	

$	4,217	

$	1,116	
Amenity - Water	$	10,000	$	6,667	$	4,296	$	2,370	
Internet	$	2,000	$	1,333	$	860	$	473	
Pest Control	$	1,760	$	1,760	$	850	$	910	
Janitorial Service	$	5,700	$	3,800	$	7,598	$	(3,798)	
Security Services	$	5,000	$	3,333	$	2,177	$	1,156	
Pool Maintenance	$	16,800	$	11,200	$	11,255	$	(55)	
Amenity Repairs & Maintenance	$	12,500	$	8,333	$	4,584	$	3,749	
Amenity Access Management	$	5,750	$	3,833	$	3,833	$	-	
Contingency	$	7,500	$	5,000	$	1,705	$	3,295	
Subtotal Amenity Expenditures	$	75,010	$	50,593	$	41,375	$	9,218	
					
Total Expenditures	$	350,998	$	239,214	$	171,001	$	68,213	
					
Excess (Deficiency) of Revenues over Expenditures	$	26,300		$	208,655		

Other Financing Sources/(Uses)					
Transfer Out - Capital Reserve	$	(26,300)	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	(26,300)		$	-		

Net Change in Fund Balance	$	-	$	208,655	
		
Fund Balance - Beginning	$	-	$	175,377	
		
Fund Balance - Ending	$	-	$	384,032	

Debt Service Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2025

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

Revenues		
Assessments - On Roll	$	207,561	$	207,561	$	200,155	$	(7,406)	
Assessments - Prepayment	$	-	$	-	$	45,027	$	45,027	
Interest	$	-	$	-	$	7,414	$	7,414	
Total Revenues	$	207,561	$	207,561	$	252,596	$	45,035	

Expenditures:					
Interest - 11/01	$	75,900	$	75,900	$	76,150	$	(250)	
Special Call - 11/01	$	-	$	-	$	15,000	$	(15,000)	
Special Call - 02/01	$	-	$	-	$	20,000	$	(20,000)	
Principal - 05/01	$	50,000	$	45,000	$	45,000	$	-	
Interest - 05/01	$	75,900	$	75,900	$	74,997	$	903	
Special Call - 05/01	$	-	$	-	$	35,000	$	(35,000)	
Total Expenditures	$	201,801	$	196,800	$	266,147	$	(69,347)	
					
Net Change in Fund Balance	$	5,760		$	(13,551)		
					
Fund Balance - Beginning	$	316,268		$	260,490		
					
Fund Balance - Ending	$	322,029		$	246,939		

Eagle Hammock
Community Development District Capital Reserve
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2025

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

Revenues

Interest Income	

$	-	

$	

-	$	

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

Expenditures:

Capital Outlay	

$	-	

$	

-	$	

-	$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditur	$	-	$	-	$	-	$	-	

Other Financing Sources/(Uses)

Transfer In/(Out)	

$	26,300	

$	

-	$	

-	$	-	
Total Other Financing Sources/(Uses)	$	26,300	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	26,300		$	-	
					
Fund Balance - Beginning	$	-		$	-	
					
Fund Balance - Ending	$	26,300		$	-	

Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Total

Revenues		
Assessments	$	(4,057)	$	7,266	$	354,562	$	4,194	$	6,808	$	8,032	$	602	$	-	$	-  $	-  $	-  $	-  $	377,407	
Interest	$	-	$	-	$	-	$	-	$	-	$	-	$	1,045	$	1,203	$	-  $	-  $	-  $	-  $	2,248	
Total Revenues	$	(4,057)	$	7,266	$	354,562	$	4,194	$	6,808	$	8,182	$	1,497	$	1,203	$	-  $	-  $	-  $	-  $	379,656	

Expenditures:										
General & Administrative:										
Supervisor Fees	$	-	$	1,000	$	-	$	-	$	-	$	-	$	400	$	600	$	-  $	-  $	-  $	-  $	2,000	
FICA Expense	$	-	$	-	$	-	$	-	$	-	$	-	$	31	$	46	$	-  $	-  $	-  $	-  $	77	
Engineering	$	-	$	525	$	-	$	-	$	-	$	-	$	263	$	-	$	-  $	-  $	-  $	-  $	788	
Attorney	$	328	$	1,648	$	273	$	488	$	167	$	564	$	2,195	$	460	$	-  $	-  $	-  $	-  $	6,121	
Annual Audit	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-	
Assessment Administration	$	5,250	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	5,250	
Arbitrage	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-	
Dissemination	$	438	$	438	$	438	$	538	$	438	$	438	$	438	$	438	$	-  $	-  $	-  $	-  $	3,600	
Reamortization Schedule	$	-	$	-	$	-	$	-	$	-	$	-	$	250	$	-	$	-  $	-  $	-  $	-  $	250	
Trustee Fees	$	3,030	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	3,030	
Management Fees	$	3,246	$	3,246	$	3,246	$	3,246	$	3,246	$	3,246	$	3,246	$	3,246	$	-  $	-  $	-  $	-  $	25,970	
Information Technology	$	158	$	158	$	158	$	158	$	158	$	158	$	158	$	158	$	-  $	-  $	-  $	-  $	1,260	
Website Maintenance **	$	105	$	105	$	105	$	105	$	105	$	105	$	105	$	105	$	-  $	-  $	-  $	-  $	840	
Postage & Delivery	$	64	$	6	$	78	$	108	$	81	$	80	$	13	$	13	$	-  $	-  $	-  $	-  $	444	
Insurance	$	5,537	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	5,537	
Copies	$	-	$	-	$	-	$	-	$	-	$	15	$	-	$	-	$	-  $	-  $	-  $	-  $	15	
Legal Advertising	$	957	$	-	$	354	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	1,311	
Contingency	$	139	$	47	$	39	$	39	$	42	$	42	$	42	$	42	$	-  $	-  $	-  $	-  $	430	
Office Supplies	$	1	$	0	$	3	$	0	$	0	$	0	$	0	$	3	$	-  $	-  $	-  $	-  $	8	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	175	
Total General & Administrative:	$	19,428	$	7,172	$	4,693	$	4,681	$	4,237	$	4,646	$	7,139	$	5,110	$	-  $	-  $	-  $	-  $	57,105	

	Oct	Nov	Dec		Jan	Feb	Mar	Apr	May	Jun		Jul		Aug		Sep		Total	

Operation and Maintenance																				
Field Expenses																				
Property Insurance	$	6,452  $	-  $	-	$	-  $	-  $	-  $	-  $	-  $	-	$		-	$	-	$	-	$	6,452	
Field Management	$	1,250  $	1,250  $	1,250	$	1,250  $	1,250  $	1,250  $	1,250  $	1,250  $	-	$		-	$	-	$	-	$	10,000	
Landscape Maintenance	$	3,206  $	3,206  $	3,206	$	3,206  $	3,206  $	3,206  $	3,206  $	3,206  $	-	$		-	$	-	$	-	$	25,648	
Pool Permit	$	-  $	-  $	-	$	-  $	-  $	-  $	-  $	-  $	-	$		-	$	-	$	-	$	-	
Landscape Replacement	$	-  $	-  $	-	$	-  $	-  $	-  $	-  $	790  $	-	$		-	$	-	$	-	$	790	
Lake Maintenance	$	700  $	700  $	700	$	700  $	700  $	700  $	700  $	700  $	-	$		-	$	-	$	-	$	5,600	
Streetlights	$	2,451  $	2,451  $	2,451	$	2,356  $	2,406  $	2,398  $	2,422  $	2,422  $	-	$		-	$	-	$	-	$	19,356	
Electric	$	29  $	27  $	28	$	27  $	26  $	23  $	23  $	23  $	-	$		-	$	-	$	-	$	207	
Water and Sewer	$	40  $	46  $	46	$	41  $	381  $	44  $	40  $	40  $	-	$		-	$	-	$	-	$	677	
Sidewalk & Asphalt Maintenance	$	-  $	-  $	-	$	-  $	-  $	-  $	-  $	-  $	-	$		-	$	-	$	-	$	-	
Irrigation Repairs	$	-  $	166  $	-	$	-  $	-  $	-  $	-  $	-  $	-	$		-	$	-	$	-	$	166	
General Repairs & Maintenance	$	-  $	398  $	1,227	$	550  $	749  $	-  $	700  $	-  $	-	$		-	$	-	$	-	$	3,623	
Contingency	$	-  $	-  $	-	$	-  $	-  $	-  $	-  $	-  $	-	$		-	$	-	$	-	$	-	
Total Field Expenditures:	$	14,128  $	8,244  $	8,907	$	8,130  $	8,718  $	7,621  $	8,341  $	8,431  $	-	$		-	$	-	$	-	$	72,520	

Amenity Expenditures
Amenity - Electric	

$	

522  $	

1,222  $	

506	

$	

402  $	

389  $	

339  $	

411  $	

427  $	

-	

$		

-	

$	-	

$	

-	

$	

4,217	
Amenity - Water	$	567  $	-  $	178	$	522  $	788  $	796  $	580  $	865  $	-	$		-	$	-	$	-	$	4,296	
Internet	$	100  $	100  $	100	$	100  $	100  $	120  $	120  $	120  $	-	$		-	$	-	$	-	$	860	
Pest Control	$	-  $	185  $	120	$	120  $	-  $	120  $	120  $	185  $	-	$		-	$	-	$	-	$	850	
Janitorial Service	$	845  $	835  $	845	$	845  $	855  $	1,125  $	1,078  $	1,170  $	-	$		-	$	-	$	-	$	7,598	
Security Services	$	357  $	-  $	-	$	-  $	-  $	-  $	220  $	1,600  $	-	$		-	$	-	$	-	$	2,177	
Pool Maintenance	$	1,350  $	1,525  $	1,350	$	1,350  $	1,350  $	1,350  $	1,350  $	1,630  $	-	$		-	$	-	$	-	$	11,255	
Amenity Repairs & Maintenance	$	1,153  $	-  $	335	$	374  $	210  $	2,212  $	300  $	-  $	-	$		-	$	-	$	-	$	4,584	
Amenity Access Management	$	479  $	479  $	479	$	479  $	479  $	479  $	479  $	479  $	-	$		-	$	-	$	-	$	3,833	
Contingency	$	-  $	-  $	-	$	-  $	1,705  $	-  $	-  $	-  $	-	$		-	$	-	$	-	$	1,705	
Total Amenity Expenditures	$	5,374  $	4,346  $	3,912	$	4,193  $	5,876  $	6,541  $	4,657  $	6,476  $	-	$		-	$	-	$	-	$	41,375	
																				
Total Expenditures	$	38,929  $	19,762  $	17,512	$	17,004  $	18,831  $	18,808  $	20,138  $	20,017  $	-	$		-	$	-	$	-	$	171,001	
																				
Excess (Deficiency) of Revenues over Expenditures	$	(42,986)  $	(12,496)  $	337,049	$	(12,809)  $	(12,022)  $	(10,626)  $	(18,641)  $	(18,814)  $	-	$		-	$	-	$	-	$	208,655	

EAGLE HAMMOCK
Community Development District Long Term Debt Report

SERIES 2021, SPECIAL ASSESSMENT REVENUE BONDS	
INTEREST RATE:	4.375%, 4.875%, 5.375%	
MATURITY DATE:	5/1/2052	
RESERVE FUND DEFINITION	50% MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$99,950	
RESERVE FUND BALANCE	$97,678	
BONDS OUTSTANDING - 07/08/2022	$3,800,000	
LESS: Principal Payment - 05/01/23	($55,000)	
LESS: Special Call - 05/01/23	($30,000)	
LESS: Special Call - 08/01/23	($70,000)	
LESS: Special Call - 11/01/23	($365,000)	
LESS: Special Call - 02/01/24	($120,000)	
LESS: Principal Payment - 05/01/24	($50,000)	
LESS: Special Call - 05/01/24	($75,000)	
LESS: Special Call - 08/01/24	($155,000)	
LESS: Special Call - 11/01/24	($15,000)	
LESS: Special Call - 02/01/25	($20,000)	
LESS: Principal Payment - 05/01/25	($45,000)	
LESS: Special Call - 05/01/25	($35,000)	
CURRENT BONDS OUTSTANDING	$2,765,000	

Eagle Hammock
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2024

Gross Assessments	$ 405,695.91	$	215,157.46	$ 620,853.37	
Net Assessments	$ 377,297.20	$	200,096.44	$ 577,393.63	
	65%	35%	100%	

ON ROLL ASSESSMENTS

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

10/23/24	
1% Admin Fee	
$	-	
$	-	
$	-	
$	-	
$	(6,208.53)	
$	-	
$	(4,056.96)	
$	(2,151.57)	
$  (6,208.53)	
11/13/24	10/21/24	$	684.61	$	(35.94)	$	(12.97)	$	-	$	-	$	635.70	$	415.40	$	220.30	$	635.70	
11/19/24	11/01-11/07/24	$	3,085.14	$	(123.42)	$	(59.23)	$	-	$	-	$	2,902.49	$	1,896.63	$	1,005.86	$	2,902.49	
11/26/24	11/08-11/15/24	$	8,058.66	$	(322.35)	$	(154.73)	$	-	$	-	$	7,581.58	$	4,954.17	$	2,627.41	$	7,581.58	
12/6/24	11/16-11/26/24	$	151,843.45	$	(6,073.73)	$  (2,915.39)	$	-	$	-	$	142,854.33	$  93,348.00	$	49,506.33	$ 142,854.33	
12/20/24	11/27-11/30/24	$	371,065.56	$	(14,842.81)	$  (7,124.46)	$	-	$	-	$	349,098.29	$ 228,117.87	$	120,980.42	$ 349,098.29	
12/27/24	12/1-12/15/24	$	53,359.09	$	(1,677.85)	$  (1,033.62)	$	-	$	-	$	50,647.62	$  33,095.63	$	17,551.99	$ 50,647.62	
1/10/25	12/16-12/31/24	$	6,752.14	$	(202.58)	$	(130.99)	$	-	$	-	$	6,418.57	$	4,194.21	$	2,224.36	$	6,418.57	
2/3/25	10/1-12/31/25	$	-	$	-	$	-	$	865.62	$	-	$	865.62	$	565.64	$	299.98	$	865.62	
2/10/25	1/1-1/31/25	$	9,947.04	$	(198.94)	$	(194.96)	$	-	$	-	$	9,553.14	$	6,242.49	$	3,310.65	$	9,553.14	
3/7/25	2/1-2/28/25	$	12,669.85	$	(126.72)	$	(250.86)	$	-	$	-	$	12,292.27	$	8,032.37	$	4,259.90	$ 12,292.27	
4/11/25	3/1-3/31/25	$	901.07	$	-	$	(18.02)	$	-	$	-	$	883.05	$	577.03	$	306.02	$	883.05	
4/30/25	1/1-3/31/25	$	-	$	-	$	-	$	38.19	$	-	$	38.19	$	24.96	$	13.23	$	38.19	
	Total	$	618,366.61	$	(23,604.34)	$ (11,895.23)	$	903.81	$	(6,208.53)	$	583,770.85	$ 377,407.44	$	200,154.88	$ 577,562.32	

101%

0

Net Percent Collected
Balance Remaining to Collect

Section 4

Melony Bell
Supervisor of Elections�	
••	•	• • •

April 22, 2025

Samantha Ham - Recording Secretary Eagle Hammock CDD
219 E. Livingston Street Orlando, Florida 32801-1508

RE: Eagle Hammock Community Development District Registered Voters

Dear Ms. Ham,

In response to your request, there are currently 303 voters within the Eagle Hammock Community Development District. This number of registered voters in said District is as of April 15, 2025.

Please do not hesitate to contact us ifwe can be of further assistance.

Sincerely,

Melony M. Bell Supervisor of Elections Polk County, Florida

P.O. Box 1460, Bartow, FL 33831 • Phone: (863) 534-5888
PolkElections.gov

Para asistencia en Espanol, por favor de llamar al (863) 534-5888