Hacienda Lakes Community Development District
3501 Quadrangle Boulevard, Suite 270, Orlando, FL 32817, 407-723-5900, FAX 407-723-5901 www.haciendalakescdd.com

The meeting of the Board of Supervisors of the Hacienda Lakes Community Development District will be held Monday, August 17, 2026, at 9:00 a.m. at the Esplanade Community Center, 8490 Vaile Circle, Naples, Florida 34114. The agenda is as follows:

Call in number: 1-844-621-3956	Passcode: 2536 634 0209 https://pfmcdd.webex.com/join/carvalhov

BOARD OF SUPERVISORS’ MEETING AGENDA

Call to Order & Roll Call

Public Comment Period
General District Items

Proof of Publication	Exhibit 1

Organizational Matters

Board of Supervisors Meeting Minutes May 18, 2026	Exhibit 2
Consideration of Resolution 2026-04, Designating Officers	Exhibit 3 of the District

Administrative Matters

Consideration of Resolution 2026-05, Setting a Regular	Exhibit 4 Meeting Schedule for Fiscal Year 2026-2027
Consideration of Resolution 2026-06, Adopting Goals,	Exhibit 5 Objectives, and Performance Measures and Standards
Consideration of HOA-CDD Maintenance Obligations
Agreement	Exhibit 6

Budgetary Matters

Public Hearing on the Adoption of the District’s Annual Budget	Exhibit 7
Public Comments and Testimony
Board Comments
Consideration of Resolution 2026-07, Adopting the Fiscal Year 2026-2027 Budget and Appropriating Funds

Public Hearing on the Impositions of Special Assessments	Exhibit 8
Public Comments and Testimony
Board Comments
Consideration of Resolution 2026-08, Adopting an Assessment Roll for the Fiscal Year 2026-2027 and Certifying Special Assessments for Collection

Construction Matters

None to be considered this time:

Financing Matters

Consideration of Resolution 2026-09, Establishing	Exhibit 9 Checking Account and Signers
Review and Acceptance of FY 2025 Audit Report	Exhibit 10
Review and Acceptance of June Monthly Financials	Exhibit 11

Other Business

Staff Reports
District Manager
District Legal Counsel
District Engineer
Board Members’ Comments/ Requests
Public Comments

Adjournment

Hacienda Lakes Community Development District

General District Matters:
Proof Publication

Clerk of the Circuit Court and Comptroller - Crystal K. Kinzel
Collier County, Florida
3315 Tamiami Trail East, Ste. 102 - Naples, FL 34112-5324 Phone: (239) 252-2646

Affidavit of Publication
COLLIER COUNTY STATE OF FLORIDA

Before the undersigned authority personally appeared Stephanie Martinez-Gonzalez, who on oath says that he or she is a
Deputy Clerk of the Circuit Court of Collier County, Florida; that the attached copy of advertisement, Hacienda Lakes CDD Notice of Public Hearing was published on the publicly accessible website https://notices.collierclerk.com as designated by Collier County, Florida on 07/27/2026 until 07/28/2026.

Affiant further says that the website complies with all legal requirements for publication in chapter 50, Florida Statutes.

(Affiant Signature)

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Hacienda Lakes Community Development District

NOTICE OF REGULAR BOARD MEETING AND NOTICE OF PUBLIC HEARINGS TO RECEIVE PUBLIC COMMENT ON THE FISCAL YEAR 2026-2027 PROPOSED FINAL BUDGET(S); TO CONSIDER THE IMPOSITION OF MAINTENANCE AND OPERATION SPECIAL ASSESSMENTS; ADOPTION OF AN ASSESSMENT ROLL; AND PROVIDING FOR THE LEVY, COLLECTION AND ENFORCEMENT OF THE SAME

The Board of Supervisors of the Hacienda Lakes Community Development District will hold a public hearings and regular meeting on Monday, August 17, 2026 at 9:00 a.m. at the Esplanade at Hacienda Lakes Clubhouse, 8490 Viale Circle, Naples, FL 34114. It is anticipated that the public hearing and meeting will take place at the location provided above.
The purpose of the public hearings is to receive public comment and objections on the Fiscal Year 2026-2027 proposed final budget(s), the adoption of an assessment roll, the imposition of special assessments to fund the proposed budget(s) upon the lands located within the District, and the levy, collection and enforcement of the non-ad valorem assessments. The public hearings are being conducted pursuant to Chapters 190 and 197, Florida Statutes. The purpose of the regular meeting is to conduct any business which may properly come before the Board.
The District may also fund various facilities through the collection of certain rates, fees and charges, which are identified within the budget(s). A copy of the Proposed Final Budget, preliminary assessment roll and/or the agenda for the meeting/hearings may be obtained by contacting the District Management Company, Real Estate Econometrics, Inc. at (239) 269-1341 during normal business hours. In accordance with Section 189.016, Florida Statutes, the proposed budget will be posted on the District's website at least two days before the public hearing date. The District will consider levying a gross assessment for operation and maintenance against each unit in an amount not to exceed $243.83 for an approximate 42-foot homesite, $373.11 for an approximate 52-foot homesite, $466.38 for an approximate 62-foot homesite, and $243.83 for a townhome unit. The projected assessment amount is based upon the next fiscal year's budget. These special assessments for operation and maintenance are annually recurring assessments, marked up for collection and discounts and will be collected on the Collier County tax roll by the Tax Collector. Failure to pay the special assessments will cause a tax certificate to be issued against the property which may result in a loss of title.
The Board will also consider any other business which may properly come before it. The meeting/hearings are open to the public and will be conducted in accordance with the provisions of Florida law for community development districts. The meeting/hearings may be continued to a date, time, and place to be specified on the record at the meeting/hearings.
All affected property owners have the right to appear at the public hearings and the right to file written objections with the District within twenty (20) days of publication of this notice.
There may be occasions when one or more Supervisors may participate by telephone. At the above location there may be present a speaker telephone so that any interested person can attend the meeting/hearings and be fully informed of the discussions taking place either in person or by telephone communication.
Participant. arc encouraged to ubmit que tions and comm nts to the Di trict Manager in advance at (407) 723-5900 or quiro a pfm.com to facilitate the Board' consideration of uch que tion • and comment during the meeting.
In accordance with the provisions of the Americans with Disabilities Act, any person requiring special accommodations at the meeting/hearings because of a disability or physical impairment should contact the District Management Company, Real Estate Econometrics, Inc. at (239) 269-1341. If you are hearing or speech impaired, please contact the Florida Relay Service at (800) 955-8770 for aid in contacting the District Office at least two (2) days prior to the date of the meeting and hearings.
Each person who decides to appeal any decision made by the Board with respect to any matter considered at the meeting/hearings 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

July 27th and August 3rd

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Clerk of the Circuit Court and Comptroller - Crystal K. Kinzel
Collier County, Florida
3315 Tamiami Trail East, Ste. 102 - Naples, FL 34112-5324 Phone: (239) 252-2646

Affidavit of Publication
COLLIER COUNTY STATE OF FLORIDA

Before the undersigned authority personally appeared Martha Vergara, who on oath says that he or she is a Deputy Clerk of the Circuit Court of Collier County, Florida; that the attached copy of advertisement, Hacienda Lakes CDD Notice of Public Hearing was published on the publicly accessible website https://notices.collierclerk.com as designated by Collier County, Florida on 08/03/2026 until 08/04/2026.

Affiant further says that the website complies with all legal requirements for publication in chapter 50, Florida Statutes.

(Deputy Clerk Printed Name)

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Hacienda Lakes Community Development District

NOTICE OF REGULAR BOARD MEETING AND NOTICE OF PUBLIC HEARINGS TO RECEIVE PUBLIC COMMENT ON THE FISCAL YEAR 2026-2027 PROPOSED FINAL BUDGET(S); TO CONSIDER THE IMPOSITION OF MAINTENANCE AND OPERATION SPECIAL ASSESSMENTS; ADOPTION OF AN ASSESSMENT ROLL; AND PROVIDING FOR THE LEVY, COLLECTION AND ENFORCEMENT OF THE SAME

The Board of Supervisors of the Hacienda Lakes Community Development District will hold a public hearings and regular meeting on Monday, August 17, 2026 at 9:00 a.m. at the Esplanade at Hacienda Lakes Clubhouse, 8490 Viale Circle, Naples, FL 34114. It is anticipated that the public hearing and meeting will take place at the location provided above.
The purpose of the public hearings is to receive public comment and objections on the Fiscal Year 2026-2027 proposed final budget(s), the adoption of an assessment roll, the imposition of special assessments to fund the proposed budget(s) upon the lands located within the District, and the levy, collection and enforcement of the non-ad valorem assessments. The public hearings are being conducted pursuant to Chapters 190 and 197, Florida Statutes. The purpose of the regular meeting is to conduct any business which may properly come before the Board.
The District may also fund various facilities through the collection of certain rates, fees and charges, which are identified within the budget(s). A copy of the Proposed Final Budget, preliminary assessment roll and/or the agenda for the meeting/hearings may be obtained by contacting the District Management Company, Real Estate Econometrics, Inc. at (239) 269-134 I during normal business hours. In accordance with Section 189.0I 6, Florida Statutes, the proposed budget will be posted on the District's website at least two days before the public hearing date. The District will consider levying a gross assessment for operation and maintenance against each unit in an amount not to exceed $243.83 for an approximate 42-foot homesite, $373.11 for an approximate 52-foot homesite, $466.38 for an approximate 62-foot homesite, and $243.83 for a townhome unit. The projected assessment amount is based upon the next fiscal year's budget. These special assessments for operation and maintenance are annually recurring assessments, marked up for collection and discounts and will be collected on the Collier County tax roll by the Tax Collector. Failure to pay the special assessments will cause a tax certificate to be issued against the property which may result in a loss of title.
The Board will also consider any other business which may properly come before it. The meeting/hearings are open to the public and will be conducted in accordance with the provisions of Florida law for community development districts. The meeting/hearings may be continued to a date, time, and place to be specified on the record at the meeting/hearings.
All affected property owners have the right to appear at the public hearings and the right to file written objections with the District within twenty (20) days of publication of this notice.
There may be occasions when one or more Supervisors may participate by telephone. At the above location there may be present a speaker telephone so that any interested person can attend the meeting/hearings and be fully informed of the discussions taking place either in person or by telephone communication.
Participants are encouraged to submit questions and comments to the District Manager in advance at (407) 723-5900 or quirosa@pfm.com to facilitate the Board's consideration of such questions and comments during the meeting.
In accordance with the provisions of the Americans with Disabilities Act, any person requiring special accommodations at the meeting/hearings because of a disability or physical impairment should contact the District Management Company, Real Estate Econometrics, Inc. at (239) 269-1341. If you are hearing or speech impaired, please contact the Florida Relay Service at (800) 955-8770 for aid in contacting the District Office at least two (2) days prior to the date of the meeting and hearings.
Each person who decides to appeal any decision made by the Board with respect to any matter considered at the meeting/hearings 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

July 27th and August 3rd

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Hacienda Lakes Community Development District

Organizational Matters:
Board of Supervisors Meeting Minutes May 18, 2026

1		HACIENDA LAKES COMMUNITY DEVELOPMENT DISTRICT	
2	3501 Quadrangle Blvd, Suite 270
3	Orlando, FL 32817
4
5	MINUTES OF MEETING
6
Board of Supervisors Meeting
Monday, May 18, 2026, 9:00 a.m.
8490 Viale Circle
Naples, Florida 34114
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12
13	Present and constituting a quorum were:
14
Louis Apoldo	Chairman	(via phone)
Wayne Martin	Vice Chairperson
Gary Lichtle	Assistant Secretary
Stephen Parker	Assistant Secretary
Jason Tomasetti	Assistant Secretary 20
21	Also present were:
22
Russ Weyer	District Manager, Real Estate Econometrics, Inc.
Vivan Carvalho	District Manager, PFM MS LLC
Greg Urbanic	District Counsel, Coleman,
Yovanovich & Koester, P.A.
Matt DeFrancesco	Bowman Consulting Group LLC – Engineer
Ian Witmer	Napier Sprinklers 29
30
31	FIRST ORDER OF BUSINESS	Call to Order and Roll Call
32
33	Mr. Weyer called the meeting to order and proceeded with the roll call. The members in attendance

On MOTION by Mr. Tomasetti, seconded by Mr. Martin, with all in favor, the Board of Supervisors of the Hacienda Lakes Community Development District authorized Mr. Apoldo to vote via phone.

34	are as outlined above and a quorum was established. 35
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42	SECOND ORDER OF BUSINESS	Public Comments
43
44	It was noted this public comment period was for agenda items only. 45

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4	THIRD ORDER OF BUSINESS	General District Matters
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6	Proof of Publication
7
8	Mr. Weyer noted that the meeting was advertised according to Florida Statute requirements on the
9	Clerk of Courts website. 10
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12	FOURTH ORDER OF BUSINESS	Organizational Matters
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14	Board of Supervisors Meeting
15	Minutes February 23, 2026
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17	The Board reviewed the minutes. 18

On MOTION by Mr. Parker, seconded by Mr. Lichtle, with all in favor, the Board of Supervisors of the Hacienda Lakes Community Development District approved the Board of Supervisors Meeting Minutes for February 23, 2026.

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25
26	Supervisor	Seats	up	for
27	November 2026 Election
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Mr. Weyer noted Seat 2 and Seat 4 will be running in the General Election. These Seats are currently
held by Mr. Apoldo and Mr. Martin. 31
32
33	Consideration	of	Special
34	District Qualifying Package
35
36	Mr. Urbanic gave an overview of the process for the General Election. It was noted everything goes
37	through the Supervisor of Elections and the qualifying period is June 8 through June 12. A notice
38	will be posted on the website. 39

On MOTION by Mr. Parker, seconded by Mr. Tomasetti, with all in favor, the Board of Supervisors of the Hacienda Lakes Community Development District approved Resolution 2026-03, Supervisor Seats up for November 2026 Election and Special District Qualifying Package.

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10	FIFTH ORDER OF BUSINESS	Administrative Matters
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12	Update on Costco Construction
13	and Landscape Impact
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15	Mr. Parker gave an update regarding the construction and landscape impact. 16
17	There was brief discussion regarding irrigation and phasing. 18
Mr. Martin noted the blacktop was put down. He noted several of the streetlights are not working. He
will send the identification numbers of the streetlights to Mr. Weyer. Mr. Weyer will follow up with
Florida Power and Light. 22
23	Mr. Weyer will send the project contact information to Mr. Parker. It was noted Costco has promised
24	a contribution of $35,000.00. 25
26
27	SIXTH ORDER OF BUSINESS	Budgetary Matters
28
29	Consideration	of	Resolution
30	2026-02,	Approving	a
31	Preliminary Budget for Fiscal
32	Year 2027, and Setting a Public
33	Hearing	Date	for	Final
34	Adoption
35
Mr. Weyer gave an overview of the budget process. It was noted the budget can be decreased but
cannot be increased once approved. It was noted the assessment has remained the same in the past
few years but would increase this year with the proposed budget. 39
40	The Board reviewed the budget line items. 41
There was discussion regarding the Trustee services. It was noted this was due to the bond issuance.
Mr. Weyer noted this was previously under Assessment Administration. It was noted this line item
should be reduced by $10,000.00. 45

the accounting fee as well. Ms. Carvalho noted a line item for accounting can be created and equal
to zero.
4
5	It was noted the travel per diem line item should be zeroed out, which will reduce the budget by
6	$1,000.00.
7
8	The legal advertisement line item was lowered by $2,000.00. 9
10	Ms. Carvalho noted the insurance line item goes up by 15% each year in anticipation of the increase. 11
12	Mr. Weyer noted the landscaping, and field maintenance should increase by $2,400.00. 13
There was brief discussion regarding the landscaping, field maintenance, and irrigation vendor,
WLM. It was noted that the District cuts the grass on Carmen road, which is a private road. It was
requested that the adjacent owner be approached to help compensate for the Carmen road
landscaping.
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There was brief discussion regarding the Sable Palm culvert cleaning. It was noted there was one
missing.
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There was discussion regarding the lake maintenance line item. Mr. Weyer noted he will get a life
expectancy of the components in the irrigation pump. 24
There was brief discussion regarding the operation and maintenance of the entry monument. It was
recommended to get a proposal for painting the monument and wall. It was noted the monument
maintenance, and the holiday lighting is allocated across the District. The monument maintenance
line item was increased to $3,000.00. 29
30	It was noted Costco will be contributing $35,000.00, but it is not within the budget. District
31	Management will follow up regarding the timeline for the contribution. 32
33	It was noted there will not be a carry forward this year. 34
35	Mr. Weyer gave an overview of the assessments. 36
37	There was discussion regarding the assessments. It was noted the final budget will be approved in
38	August.
39
40	Ms. Carvalho gave an overview of the budget process and assessment notice. 41
There was brief discussion regarding the revenues. It was noted these will now be invested in
accounts that can earn interest. 44
Mr. Weyer recommended increasing postage and shipping. The Board agreed to an increase of
$1,500.00.

Ms. Carvalho noted the line item adjustments will be made, but the overall budget will remain at

On MOTION by Mr. Martin, seconded by Mr. Lichtle, will all in favor, the Board of Supervisors of the Hacienda Lakes Community Development District approved the Resolution 2026-02, Approving a Preliminary Budget for Fiscal Year 2027 in the amount of $418,160.00, and Setting a Public Hearing Date for Final Adoption.

$418,160.00. The unallocated monies will be put in a contingency line item. 4
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13	Financials through April 30,
14	2026
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16	Ms. Agoncillo gave an overview of the financials. 17
18	There was brief discussion regarding the financials. It was noted that none of the landscaping fees

On MOTION by Mr. Parker, seconded by Mr. Tomasetti, will all in favor, the Board of Supervisors of the Hacienda Lakes Community Development District approved the Financials through April 30, 2026.

19	are related to the construction damage. 20
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28	SEVENTH ORDER OF BUSINESS	Other Business
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30	Staff Reports
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Manager’s Report –
	Drainage issue on Promoso Court
	Napier Irrigation preparing proposal to fix lake bank erosion on newest lakes in
Esplanade
	Water Management Permit Renewal Update
	Sable Palms Road Culverts Update
	Supervisor of Elections Registered Voters Update
	Audit update
	Form 1 to be filed by July 1
41
Mr. Weyer noted there have been drainage issues on Promoso Court and the residents are
paying for their portion. 44
Mr. Witmer, from Napier Sprinkler, gave an overview of the drainage issues and proposals
to fix the drainage issues and lank bank erosion in Esplanade. The first proposal to do every

existing drain and run the line into the water is in the amount of $7,190.06. It was noted the
HOA should send communication to all residents who also need to get their gutters connected
to the line. The second proposal to stabilize the sod erosion is in the amount of $29,894.35. 4
There was lengthy discussion regarding the scope of work. It was recommended to complete
the piping at the same time. It was noted this work would apply to 50 to 80 houses. 7
It was noted there are similar issues with erosion in Sapphire Cove. A map will be sent to
District Management.
10
11	It was noted the previous work completed required a special assessment. 12
Mr. Witmer noted the erosion will only get worse when the rain starts, if not repaired. It was

On MOTION by Mr. Martin, seconded by Mr. Apoldo, will all in favor, the Board of Supervisors of the Hacienda Lakes Community Development District approved the Proposals from Napier Sprinkler, including the areas in Sapphire Cove.

noted the drain project would be completed first, and the erosion project would begin in June. 15
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Mr. Witmer gave an overview of pool overflow drainpipe issues and noted several homes
have their pool overflow hooked up and flowing into the lake. This is not allowed. 24
25	There was discussion regarding resident communication and collaborating with the HOA. It
26	was recommended that a letter be sent on District letterhead notifying residents of their
27	violation. District Management will follow up. 28
29	Ms. Carvalho recommended having a call with the HOA representative. 30
31	There was discussion regarding the scope of work. 32
33	Mr. Witmer noted there are two culverts that need to be cleaned out, but all others are good. 34
35	Mr. Weyer noted there are two water management permits in process, one for Azure and one
36	for Sapphire Cove. These have been submitted for processing. 37
38	Mr. Weyer noted that there are 1,453 registered voters within the District. 39
40	Mr. Weyer noted an audit draft should be received shortly. 41
42	Mr. Weyer reminded the Board of their Form 1 that is due online by July 1. 43
44
45
46

On MOTION by Mr. Parker, seconded by Mr. Tomasetti, will all in favor, the Board of Supervisors of the Hacienda Lakes Community Development District approved the Financials through April 30, 2026.

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8	Attorney’s Report –
9
Mr. Urbanic gave an update on the legislative session bills, including the increase in
sovereign immunity and the recall of CDD Supervisors. It was noted the District goals and
objectives are still required. 13
Mr. Urbanic noted the maintenance ownership agreement discussion with the HOA of Azure
is in process. 16
17	There was lengthy discussion regarding the maintenance responsibility breakdown and the
18	littoral shelf and pond treatment. 19
20	It was noted the water use permit is in the HOA’s name. 21
22	There was discussion regarding the various permitting and entity ownership. 23
24	Engineer’s Report –
25
26	Mr. Weyer noted there are seven culverts that need to be updated. 27
28	Mr. DeFrancesco gave an overview of the culverts. It was noted the proposal will be within
29	the budget.
30
31
32	EIGHTH ORDER OF BUSINESS	Supervisors’ Requests
33

On MOTION by Mr. Parker, seconded by Mr. Martin, will all in favor, the Board of Supervisors of the Hacienda Lakes Community Development District approved Resolution 2026-04, Appointment of Officers, to keep the current slate of Officers and to appoint PFM Staff to the appropriate roles, in substantial form.

34	Mr. Weyer noted the slate of Officers needs to be updated to include the PFM staff. 35
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42
43	It was requested that the District’s website be updated. District Management confirmed. 44
45	There were no further Supervisor requests at this time. 46

2	NINTH ORDER OF BUSINESS	Public Comments
3
4	A resident, living in Azure, commented regarding the letter received from Azure related to aerator
5	and pond maintenance responsibilities. Mr. Weyer noted a decision has not been made as of yet. 6
7	There were no further public comments at this time. 8
9
10	TENTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Lichtle, seconded by Mr. Tomasetti, with all in favor, the meeting of the Board of Supervisors of the Hacienda Lakes Community Development District was adjourned at 10:55 a.m.

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21		
22	Secretary/Assistant Secretary	Chairperson/Vice-Chairperson 23
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27		
28	Print Name	Print Name

Hacienda Lakes Community Development District

Organizational Matters:
	Consideration of Resolution 2026-04, Designating Officers of the District

RESOLUTION 2026-04

A RESOLUTION OF THE BOARD OF SUPERVISORS UPDATING THE OFFICERS OF THE HACIENDA LAKES COMMUNITY DEVELOPMENT DISTRICT, COLLIER COUNTY, FLORIDA FOR FISCAL YEAR 2026-2027; AND SETTING AN EFFECTIVE DATE.
Whereas, the Hacienda Lakes Community Development District (the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes; and

Whereas, the Board of Supervisors of the District (“Board”) desires to update the Officers of the District.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE HACIENDA LAKES COMMUNITY DEVELOPMENT DISTRICT:
Section 1. The following persons are elected to the offices shown: Chairperson	Gary Lichtle
Vice Chairperson	Wayne Martin
Secretary	Vivian Carvalho
Assistant Secretary	Jason Tomassetti
Assistant Secretary	Stephen Parker
Assistant Secretary	Louis Apoldo
Assistant Secretary	G. Russell Weyer
Assistant Secretary	Ashley Quiros
Treasurer	Jennifer Glasgow
Assistant Treasurer	Angeline Agoncillo
Assistant Treasurer	Verona Griffith
Assistant Treasurer	Rick Montejano
Assistant Treasurer	Audrey Ryan
Passed and adopted this 17th day of August 2026.

ATTEST:	HACIENDA LAKES COMMUNITY
DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chairperson, Board of Supervisors

Hacienda Lakes Community Development District

Administrative Matters:
Consideration of Resolution 2026-05,
Setting a Regular Scheduled Meeting Schedule for Fiscal Year 2026-2027

RESOLUTION 2026-05

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE HACIENDA LAKES COMMUNITY DEVELOPMENT DISTRICT ADOPTING THE ANNUAL MEETING SCHEDULE FOR FISCAL YEAR 2026-2027

WHEREAS, the Hacienda Lakes Community Development District (the "District") is a local unit of special-purpose government organized and existing in accordance with Chapter 2004-423, Laws of Florida; and
WHEREAS, the District is required by Florida law to prepare an annual schedule of its regular public meetings which designates the date, time and location of the District’s meetings; and

WHEREAS, the Board has proposed the Fiscal Year 2026-2027 annual meeting schedule as attached in Exhibit A;
NOW, THEREFORE BE IT RESOLVED BY THE BOARD OF THE HACIENDA LAKES COMMUNITY DEVELOPMENT DISTRICT

The Fiscal Year 2026-2027 annual public meeting schedule attached hereto and incorporated by reference herein as Exhibit A is hereby approved and will be published in accordance with the requirements of Florida law.
This Resolution shall become effective immediately upon its adoption.

PASSED AND ADOPTED THIS 17TH OF AUGUST 2026.

ATTEST:	HACIENDA LAKES COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chair/Vice Chair

EXHIBIT “A”

BOARD OF SUPERVISORS’ MEETING DATES HACIENDA LAKES COMMUNITY DEVELOPMENT DISTRICT
FISCAL YEAR 2026-2027

November 16, 2026
February 22, 2027*
May 17, 2027
August 16, 2027

All meetings will convene at 9:00 a.m. at Esplanade Community Center, 8490 Viale Circle, Naples, FL 34114.
*Moved one week later due to President’s Day holiday.

Hacienda Lakes Community Development District

Administrative Matters:
Consideration of Resolution 2026-06, Adopting Goals, Objectives, and Performance
Measures and Standards

RESOLUTION 2026-06

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE HACIENDA LAKES COMMUNITY DEVELOPMENT DISTRICT ADOPTING GOALS, OBJECTIVES, AND PERFORMANCE MEASURES AND STANDARDS; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the Hacienda Lakes Community Development District (the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes; and

WHEREAS, effective July 1, 2024, the Florida Legislature adopted House Bill 7013, codified as Chapter 2024-136, Laws of Florida (“HB 7013”) and creating Section 189.0694, Florida Statutes; and
WHEREAS, pursuant to HB 7013 and Section 189.0694, Florida Statutes, beginning October 1, 2026, the District shall establish goals and objectives for the District and create performance measures and standards to evaluate the District’s achievement of those goals and objectives; and
WHEREAS, the District Manager has prepared the attached goals, objectives, and performance measures and standards and presented them to the Board of the District; and

WHEREAS, the District’s Board of Supervisors (“Board”) finds that it is in the best interests of the District to adopt by resolution the attached goals, objectives and performance measures and standards.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE HACIENDA LAKES COMMUNITY DEVELOPMENT DISTRICT:
SECTION 1. The recitals so stated are true and correct and by this reference are incorporated into and form a material part of this Resolution.
SECTION 2.  The District Board of Supervisors hereby adopts the goals, objectives and performance measures and standards as provided in Exhibit A. The District Manager shall take all actions to comply with Section 189.0694, Florida Statutes, and shall prepare an annual report regarding the District’s success or failure in achieving the adopted goals and objectives for consideration by the Board of the District.

SECTION 3.  If any provision of this resolution is held to be illegal or invalid, the other provisions shall remain in full force and effect.

SECTION 4.  This resolution shall become effective upon its passage and shall remain in effect unless rescinded or repealed.

PASSED AND ADOPTED this 17th day of August 2026.

ATTEST:	HACIENDA LAKES COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairman, Board of Supervisors

Exhibit A: Performance Measures/Standards and Annual Reporting

Exhibit A

Exhibit A:
Hacienda Lakes Community Development District

Goals, Objectives and Annual Reporting Form
Performance Measures/Standards & Annual Reporting Form
October 1, 2026 – September 30, 2027

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

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

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

 ​Financial Transparency and Accountability Goal 2.1: 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 2.2: 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 2.3: 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:		

District Manager:			Date:	 Print Name:	

Hacienda Lakes Community Development District

Administrative Matters:
Consideration of HOA-CDD Maintenance Obligations and Agreement

HOA-CDD MAINTENANCE OBLIGATIONS AGREEMENT
THIS HOA-CDD MAINTENANCE OBLIGATIONS AGREEMENT (this “Agreement”) is
made as of this 	 day of 	, 2026 (“Effective Date”), by and between AZURE AT HACIENDA LAKES HOMEOWNERS’ ASSOCIATION, INC., a Florida not-for-profit corporation (“Azure  HOA”)  and  HACIENDA  LAKES  COMMUNITY  DEVELOPMENT  DISTRICT
(“HLCDD”). (Azure HOA and HLCDD are sometimes individually referred to herein as a “Party” or collectively referred to herein as the “Parties”).
RECITALS:

WHEREAS, HLCDD is a local unit of special-purpose government established by ordinance adopted by the Board of County Commissioners of Collier County, Florida pursuant to the Uniform Community Development District Act of 1980, Chapter 190, Florida Statutes, as amended. HLCDD has the authority to, among other things, plan, finance, construct, operate, and maintain certain public community infrastructure including, but not limited to, roadway improvements, utilities, and landscaping and irrigation improvements; and

WHEREAS, Azure HOA is a private not-for-profit corporation formed pursuant to Chapter 720, Florida Statutes that owns and operates certain common facilities and amenity facilities within the Azure at Hacienda Lakes neighborhood, which neighborhood is located within jurisdictional boundaries of HLCDD; and
WHEREAS, HLCDD owns and operates the master stormwater management system serving the Azure at Hacienda Lakes community and owns those lake tracts described on Exhibit “A” attached hereto and made a part hereof (“Lake Tracts”); and

WHEREAS, certain cord grass and other similar style vegetation (“Cord Grass”) was originally planted by the developer of Azure at Hacienda Lakes around the lakes located within the Lake Tracts for aesthetic purposes, and Azure HOA has since assumed responsibility for such Cord Grass; and
WHEREAS, the Parties desire to memorialize their respective existing and ongoing maintenance, repair, replacement, cooperation, and operational responsibilities with respect to the Lake Tracts, the master stormwater management system, related permits, aerators, and related facilities as set forth herein; and

WHEREAS, in addition, the Parties desire to separately authorize Azure HOA to maintain the Cord Grass within the Lake Tracts, subject to the terms, conditions, insurance, and responsibility provisions set forth herein, and to memorialize their understanding as to the replacement well pump and irrigation/replenishment monitoring relating to the stormwater management system and secondary drainage systems serving individual lots.
NOW, THEREFORE, the Parties agree as follows:

Recitals. The foregoing recitals are true and accurate and incorporated herein by reference.

Memorialization of Existing Maintenance and Operational Obligations.

Master Stormwater Management System. The Parties acknowledge that, incident to HLCDD’s ownership and operation of the master stormwater management system serving the Azure at Hacienda Lakes community and ownership of the Lake Tracts, HLCDD maintains the lakes and

performs related operational activities. Such existing and ongoing responsibilities include, as determined necessary by HLCDD, algae spraying, removal of aquatic exotics, removal of weeds on the lake bank, replanting of littoral shelves, lake bank repair from the mean high-water mark to the water (excluding, however, repair of any erosion, washout, or other damage to the lake bank caused by the acts or omissions of any upland owner or other third party), maintenance of connecting culverts between lakes, and testing of the lakes to maintain water quality as needed. Notwithstanding the foregoing, Azure HOA shall be responsible, at its sole cost and expense, for: (i) the Cord Grass within the Lake Tracts, as set forth more particularly in Section 3 of this Agreement; and (ii) maintaining all landscaping, plantings, and other vegetation located landward of the mean high-water line of the lakes, from the mean high-water line to the upland side of the Lake Tracts, including mowing, weed control, and related landscaping maintenance. For purposes of clarifying the responsibilities of Azure HOA and HLCDD hereunder, attached hereto and made a part hereof as Exhibit “B” is an example illustration of a typical Lake Tract within Azure at Hacienda Lakes that shows the division of responsibilities between HLCDD and Azure HOA.

Aeration Maintenance. HLCDD shall maintain the aerators serving the lakes, including capital expenses associated therewith; provided, however, Azure HOA shall pay the electricity costs associated with operation of the aerators. Azure HOA grants HLCDD a non-exclusive license to enter upon real property owned by Azure HOA to the extent reasonably necessary to carry out HLCDD’s obligations relating to the aerators under this Agreement, including but not limited to accessing the electrical boxes serving the aerators.

SFWMD Permits; Water Use Obligations. The Parties acknowledge that there are two South Florida Water Management District (“SFWMD”) permits relating to Azure at Hacienda Lakes currently held in the name of Azure HOA: (i) a water use permit and (ii) an environmental resource permit (“ERP”). The water use permit shall remain with Azure HOA, and Azure HOA shall be responsible for the obligations associated with such water use permit, including monitoring and maintaining the irrigation well pump to replenish the lake and the irrigation pump relating to irrigation. The ERP is currently in the name of Azure HOA; provided, however, if requested by HLCDD, Azure HOA shall cooperate with HLCDD and execute and deliver all applications, assignments, consents, and other documents reasonably required to transfer the ERP to HLCDD. Upon completion of any such transfer, HLCDD will be responsible for the ERP, including updates and renewals, and Azure HOA shall cooperate with HLCDD regarding ERP renewals and report any pertinent information to SFWMD, as needed. The Parties shall reasonably cooperate with one another in connection with the renewal of the SFWMD permits relating to Azure at Hacienda Lakes, including by timely providing such information and executing such documents as may be reasonably requested by the other Party.
Cooperation Regarding Gutters and Downspouts. In an effort to reduce erosion and washouts of the lake banks resulting from upland sheet flow, Azure HOA shall use good faith and reasonable efforts, as part of its architectural review and covenant enforcement functions, to encourage property owners to direct water flow from gutters and downspouts located on their respective properties into the lakes via underground pipes, including through the rights, remedies, and procedures available to Azure HOA under the Master Declaration of Covenants, Conditions and Restrictions for Azure at Hacienda Lakes recorded in Official Records Book 5355, Page 1476, of the Public Records of Collier County, Florida, as amended, and any applicable architectural review standards.
Cord Grass Authorization and Maintenance. Subject to the terms of this Agreement, HLCDD hereby expressly consents to the Cord Grass installed by Azure HOA within the Lake Tracts in those locations existing as of the Effective Date of this Agreement. Azure HOA agrees that Azure HOA shall be responsible, at its sole cost and expense, for: (i) maintaining, repairing, replacing, modifying, removing, and, subject to HLCDD consent as set forth herein, installing or enhancing the Cord Grass within the Lake Tracts, including trimming, weed removal, irrigation, and related activities; and (ii) maintaining

all landscaping, plantings, and other vegetation located landward of the mean high-water line of the lakes, from the mean high-water line to the upland side of the Lake Tracts, including mowing, weed control, and related landscaping maintenance (collectively, the “Azure HOA Maintenance Area”). Azure HOA shall, at its sole cost and expense, install and maintain an irrigation system sufficient to support the Cord Grass within the Lake Tracts. HLCDD grants Azure HOA a non-exclusive license to enter upon the Lake Tracts to the extent reasonably necessary to carry out Azure HOA’s obligations under this Agreement. Azure HOA shall have the right to remove the Cord Grass without HLCDD’s consent. Any material change to the Cord Grass, landscaping, plantings, or other vegetation within the Azure HOA Maintenance Area by Azure HOA requires HLCDD’s prior written consent, which may be withheld in HLCDD’s sole discretion. HLCDD reserves the right to modify, remove, replace and/or enhance the Cord Grass, landscaping, plantings, or other vegetation within a Lake Tract from time to time as deemed necessary by HLCDD in HLCDD’s sole discretion; provided, however, prior to making any material change to any Cord Grass, landscaping, plantings, or other vegetation within a Lake Tract, HLCDD shall provide prior written notice to Azure HOA of such intended action. The Azure HOA Maintenance Area shall be kept in good, neat and attractive condition. All such action by Azure HOA shall be performed in compliance with all applicable statutes, ordinances, administrative rules and regulations, permit conditions and any rules of HLCDD. Azure HOA understands and agrees that Azure HOA shall be required to budget for, fund, and complete the maintenance, repair, replacement, modification, removal, installation, and enhancement of the Azure HOA Maintenance Area and collect from the membership of Azure HOA for the costs of the services it is providing hereunder.

Term. This Agreement shall commence on the date hereof and shall continue until terminated pursuant to this Section. HLCDD may terminate this Agreement for any or no reason upon ninety (90) days’ written notice to Azure HOA, during which period each Party shall continue to perform its obligations hereunder. Azure HOA may terminate this Agreement upon ninety (90) days’ written notice to HLCDD; provided, however, that any such termination shall not impair HLCDD’s ownership of the Lake Tracts or master stormwater management system, any obligations of Azure HOA under applicable permits, or any obligation of Azure HOA that expressly survives termination.

Default. In addition to, and not in lieu of, any other rights and remedies specifically set forth in this Agreement, in the event of a default by either Party, the Parties hereto shall have all of the rights and remedies permitted under the laws of the State of Florida.
Amendments. This Agreement may not be changed, modified or terminated, except by an instrument executed by the Parties.

Assignment. This Agreement may not be assigned by Azure HOA or HLCDD without the prior written specific consent of the other Party, which consent may be withheld in that Party’s sole and absolute discretion. The Parties acknowledge that either Party may engage third parties to perform its maintenance responsibilities.

Notices. Any notice, demand, consent, authorization, request, approval or other communication that any Party is required, or may desire, to give to or make upon the other Party pursuant to this Agreement will be effective and valid only if in writing, signed by the Party giving notice and either
(i) delivered personally to the other Party; (ii) sent by commercial courier or delivery service; or (iii) sent by email, addressed to the other Party at such Party’s principal address or such other address as a Party may by notice to the other Party specify. Notice will be considered given when received, except that if delivery is not accepted, notice will be considered given on the date of such non-acceptance. If any time for giving notice would otherwise expire on a non-business day, the notice period will be extended to the next succeeding business day.  Saturdays, Sundays, and legal holidays recognized by the United States

government will not be regarded as business days. Counsel may deliver notice on behalf of the Party represented.
Governing Law. This Agreement is made and shall be governed and construed by the laws of the State of Florida. Sole and exclusive venue for any litigation arising out of this Agreement shall be in the State court of appropriate jurisdiction in Collier County, Florida.

Prevailing Party. The prevailing party in any litigation involving this Agreement shall be entitled to recover from the non-prevailing party all attorneys’ fees, paralegal fees and costs incurred in connection with such litigation, at arbitration, or appeal or otherwise.
Entire Agreement. This Agreement contains the entire agreement of the Parties and there are no other promises or conditions in any other agreement whether oral or written. This Agreement supersedes any prior written or oral agreements between the Parties.

Counterparts. This Agreement may be executed in several counterparts or by separate instruments, and all of such counterparts and instruments shall constitute one agreement, binding on all of the Parties.

No Waiver. The failure of either Party to enforce any provision of this Agreement shall not be construed as a waiver or limitation of that Party’s right to subsequently enforce and compel strict compliance with every other provision of this Agreement.
Representative. Each Party shall designate in writing a person to act as such Party’s representative with respect to the obligations to be performed under this Agreement. Each Party’s representative shall have the authority to transmit instructions, receive information, and interpret and define such Party’s policies and decisions with respect to materials, equipment, elements, and systems pertinent to the obligations performed under this Agreement. HLCDD initially designates HLCDD’s District Manager or his or her authorized designee to act as HLCDD’s representative. The Parties agree to meet as reasonably necessary to evaluate the Lake Tracts, the master stormwater management system, and related facilities and discuss conditions, schedules, and items of concern regarding this Agreement.

Inspections. Each Party will perform regular on-site inspections of the areas and improvements for its maintenance responsibility to determine their condition, confirm proper operation, and perform the maintenance, repair, replacement, cooperation, and operational obligations of such Party set forth in this Agreement.

Independent Contractor. In all matters relating to this Agreement, each Party shall be acting as an independent contractor. Neither Party nor its employees, if there are any, are employees of the other Party under the meaning or application of any Federal or State Unemployment or Insurance Laws or Old Age Laws or otherwise. Each Party agrees to assume all liabilities or obligations imposed by any one or more of such laws with respect to its employees, if there are any, in the performance of this Agreement. Neither Party shall have any authority to assume or create any obligation, express or implied, on behalf of the other Party and neither Party shall have authority to represent the other Party as an agent, employee, or in any other capacity.

Liens and Claims. Each Party shall promptly and properly pay for all contractors retained, labor employed, materials purchased, and equipment hired by it to perform under this Agreement. Each Party shall keep the other Party’s property free from any construction, materialmen’s or mechanic’s liens and claims or notices in respect to such liens and claims or notices, which arise by reason of the performing

Party’s work under this Agreement, and the performing Party shall immediately discharge any such claim or lien.
Insurance. Azure HOA shall procure, at its own expense, and maintain at all times during the term of this Agreement, comprehensive general liability insurance, worker’s compensation insurance, automobile liability insurance, umbrella or excess liability insurance, and such other coverage as may be necessary or desirable to carry out Azure HOA’s duties under Section 3 of this Agreement. Azure HOA shall carry the following minimum levels of insurance with respect to its obligations under Section 3 of this Agreement: (a) commercial general liability including contractual liability insurance coverage of
$1,000,000 combined single limit bodily injury and property damage per occurrence, and $2,000,000 general aggregate; (b) worker’s compensation insurance coverage shall be in full compliance with Florida statutory requirements; and (c) automobile liability insurance for bodily injuries in limits of not less than
$1,000,000 combined single limit bodily injury and for property damage, providing coverage for any accident arising out of or resulting from the operation, maintenance, or use by Azure HOA of any owned, non-owned, or hired automobiles, trailers, or other equipment required to be licensed in connection with Azure HOA’s obligations under Section 3 of this Agreement. HLCDD and its supervisors shall be named as additional insureds on all policies required of Azure HOA, excluding worker’s compensation. Azure HOA shall provide HLCDD with thirty (30) days’ prior written notice of cancellation or non-renewal of any policy required hereunder, or ten (10) days’ prior written notice in the event of cancellation for nonpayment of premium, promptly following Azure HOA’s receipt of notice thereof from its insurer. An acceptable certificate of insurance will be provided by Azure HOA to HLCDD annually evidencing compliance with the foregoing insurance requirements. Insurance coverage shall be from one or more reputable insurance carriers that are licensed to conduct business in the State of Florida, which carriers shall be reasonably acceptable to HLCDD. Azure HOA further agrees to require by written contract any contractor or subcontractors hired or engaged by Azure HOA to perform all or part of Azure HOA’s services under Section 3 of this Agreement to procure and maintain, until the completion of the contractor’s or subcontractor’s work, insurance of the types and to the limits specified in this Section unless such insurance requirements for the contractor or subcontractor are expressly modified or waived in writing by HLCDD.
Public Records Law. In connection with its obligations to HLCDD, Azure HOA agrees to fully comply with the provisions of Section 119.0701, Florida Statutes pertaining to Florida’s Public Records Law. Said compliance will include Azure HOA taking appropriate and necessary steps to comply with the provisions of Section 119.0701(2)(b), Florida Statutes including, without limitation, the following:
(a) Azure HOA shall keep and maintain public records required by HLCDD to perform the services hereunder; (b) upon a request for public records received by HLCDD, Azure HOA shall provide HLCDD with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes or otherwise provided by law; (c) Azure HOA shall ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of the Agreement term and following completion of this Agreement if Azure HOA does not transfer the records to HLCDD; and (d) upon completion of this Agreement, Azure HOA shall transfer, at no cost, to HLCDD all public records in possession of Azure HOA or keep and maintain public records required by HLCDD to perform the service. If Azure HOA transfers all public records to HLCDD upon completion of this Agreement, Azure HOA shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. If Azure HOA keeps and maintains public records upon completion of this Agreement, Azure HOA shall meet all applicable requirements for retaining public records. All records stored electronically by Azure HOA must be provided to HLCDD, upon request from HLCDD’s custodian of public records, in a format that is compatible with the information technology systems of HLCDD. Failure of Azure HOA to comply with Section 119.0701, Florida Statutes may subject Azure HOA to penalties under Section 119.10, Florida Statutes. Further, in the event Azure HOA fails to

comply with this Section or Section 119.0701, Florida Statutes, HLCDD shall be entitled to any and all remedies at law or in equity.

IF AZURE HOA HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO AZURE HOA’S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT HLCDD’S CUSTODIAN OF PUBLIC RECORDS.
E-Verify. Azure HOA shall comply with all applicable requirements of Section 448.095, Florida Statutes. Azure HOA shall register with and use the U.S. Department of Homeland Security’s E-Verify system to verify the work authorization status of all newly hired employees. If Azure HOA enters into a contract with a subcontractor relating to the services under this Agreement, the subcontractor must register with and use the E-Verify system and provide Azure HOA with an affidavit stating the subcontractor does not employ, contract with, or subcontract with an unauthorized alien. Azure HOA shall maintain a copy of said affidavit for the duration of the contract with the subcontractor and provide a copy to HLCDD upon request. For purposes of this section, the term “subcontractor” shall have such meaning as provided in Section 448.095(1)(e), Florida Statutes and the term “unauthorized alien” shall have such meaning as provided in Section 448.095(1)(f), Florida Statutes. If Azure HOA has a good faith belief that a subcontractor with which it is contracting has knowingly violated Section 448.095, Florida Statutes, then Azure HOA shall terminate the contract with such person or entity. Further, if HLCDD has a good faith belief that a subcontractor of Azure HOA knowingly violated Section 448.095, Florida Statutes, but Azure HOA otherwise complied with its obligations hereunder, HLCDD shall promptly notify Azure HOA and upon said notification, Azure HOA shall immediately terminate its contract with the subcontractor. Notwithstanding anything else in this Agreement to the contrary, HLCDD may immediately terminate this Agreement for cause if there is a good faith belief that Azure HOA knowingly violated the provisions of Section 448.095, Florida Statutes, and any termination thereunder shall in no event be considered a breach of contract by HLCDD. By entering into this Agreement, Azure HOA represents that no public employer has terminated a contract with Azure HOA under Section 448.095(2)(c), Florida Statutes, within the year immediately preceding the date of this Agreement. HLCDD has materially relied on this representation in entering into this Agreement with Azure HOA.
Anti-Human Trafficking Certification. In accordance with the requirements of Section 787.06(13), Florida Statutes, Azure HOA shall provide HLCDD with the required affidavit or certification at the time of execution of this Agreement and any renewal hereof.

Sovereign Immunity. Azure HOA agrees that nothing contained in this Agreement shall constitute or be construed as a waiver of HLCDD’s limitations on liability set forth in Section 768.28, Florida Statutes, and/or other applicable law, and nothing in this Agreement shall inure to the benefit of any third party for the purpose of allowing any claim which would otherwise be barred under the Doctrine of Sovereign Immunity or by operation of law.
Severability. In the event any provision of this Agreement is deemed to be unenforceable under applicable law, the remainder of this Agreement shall continue to be enforceable and said provision shall be automatically modified and/or limited so that it is enforceable.

Authorization. Both Parties have the requisite approvals and authority to execute and bind the Parties.

IN WITNESS WHEREOF, the Parties have executed this Agreement as of the day and year first set forth above.

AZURE HOA:

AZURE AT HACIENDA LAKES HOMEOWNERS’ ASSOCIATION, INC.,
a Florida not-for-profit corporation

By: 		 Print Name: 		 Title: 	

HLCDD:

ATTEST:

HACIENDA LAKES
COMMUNITY DEVELOPMENT DISTRICT

By: 	
Russ Weyer, Secretary	Gary Lichtle, Chair

Hacienda Lakes Community Development District

Exhibits Forthcoming upon Finalization of Agreement

Location of Lake Tracts and Master Stormwater Management System

Example Lake Tract Illustration

AFFIDAVIT OF COMPLIANCE WITH ANTI-HUMAN TRAFFICKING LAWS

State of 	

County of 	

In accordance with Section 787.06(13), Florida Statutes, the undersigned, on behalf of Azure at Hacienda Lakes Homeowners’ Association, Inc. (the “Association”), hereby attests under penalty of perjury that, the Association, to the best of my knowledge and reasonable belief, does not use coercion for labor or services as defined in Section 787.06, Florida Statutes, entitled “Human Trafficking.”

The undersigned is authorized to execute this affidavit on behalf of the Association.

Signature
Printed Name: 	 Title: 		 Association: 			 Date: 		

SWORN TO AND SUBSCRIBED before me by means of [ ] physical presence or [ ] online notarization,  this 	  day  of 	,   2026,   by
	, as 		 of Azure at Hacienda Lakes Homeowners’ Association, Inc., a Florida not-for-profit corporation, who is [  ] personally known to me or who produced [  ] 		 as identification.

Notary Public

Hacienda Lakes Community Development District

Budgetary Matters:
Public Hearing on the Adoption of the District’s Annual Budget
Public Comments & Testimony
Board Comments
	Consideration of Resolution 2026-07, Adopting the Fiscal Year 2026-2027 Budget and Appropriating Funds

RESOLUTION 2026-07
[FY 2027 APPROPRIATION RESOLUTION]

THE ANNUAL APPROPRIATION RESOLUTION OF THE HACIENDA LAKES COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET(S) FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2026, AND ENDING SEPTEMBER 30, 2027; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, for the fiscal year beginning October 1, 2026, and ending September 30, 2027 (“FY 2027”), the District Manager prepared and submitted to the Board of Supervisors (“Board”) of the Hacienda Lakes Community Development District (“District”) prior to June 15, 2026, proposed budget(s) (“Proposed Budget”) 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 general-purpose government(s) 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 on the Proposed Budget 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 in accordance with Section 189.016, Florida Statutes; 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.

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

SECTION 1.   BUDGET
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 Hacienda Lakes Community Development District for the Fiscal Year Ending September 30, 2027.”

The Adopted Budget shall be posted by the District Manager on the District’s official website in accordance with Section 189.016, Florida Statutes 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 FY 2027, the sum(s) set forth in Exhibit A 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 as set forth in Exhibit A.

SECTION 3.	BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within FY 2027 or within 60 days following the end of the FY 2027 may amend its Adopted Budget for that fiscal year as follows:

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

The District Manager or Treasurer may approve an expenditure that would increase or decrease a line-item appropriation for expenditures within a fund if the total appropriations of the fund do not increase and if either (i) the aggregate change in the original appropriation item does not exceed the greater of $15,000 or 15% of the original appropriation, or (ii) such expenditure is authorized by separate disbursement or spending resolution.
Any other budget amendments shall be adopted by resolution and consistent with Florida law. The District Manager or Treasurer must ensure that any amendments to the budget under this paragraph c. are posted on the District’s website in accordance with Section 189.016, Florida Statutes, 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 17th DAY OF AUGUST, 2026.
ATTEST:	HACIENDA LAKES COMMUNITY DEVELOPMENT DISTRICT

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

Exhibit A:	FY 2027 Budget

Hacienda Lakes CDD
FY 2027 Proposed Budget Package

PFM Management Services LLC
3501 Quadrangle Boulevard
Suite 270
Orlando, FL 32817-8329
(407) 723-5900

Hacienda Lakes CDD	
FY 2027 Proposed O&M Budget	

Actual to 06/30/2026

Anticipated Jul 2026
to Sep 2026

Anticipated FY 2026 Total

FY 2026 Adopted Budget

FY 2027 Proposed Budget

Revenues	
Assessments	
Developer (Off-roll) Assessments	
Carry Over Revenue	
Other Income & Other Financing Sources	

	
$	332,486.20	
53,234.55	
-	
17,705.87	
$	403,426.62	

	
$	-	
-	
-	
-	
$	-	

	
$	332,486.20	
53,234.55	
-	
17,705.87	
$	403,426.62	

	
$	324,975.45	
53,234.55	
-	
-	
$	378,210.00	

	
$	418,160.00	
-	
-	
-	
$	418,160.00	

General & Administrative Expenses	
Supervisor Fees	
Trustee Services	
Management	
Engineering	
Disclosure	
Property Appraiser	
District Counsel	
Assessment Administration	
Professional Services Accounting	
Accounting Software Subscriptions	
Audit	
Arbitrage Calculation	
Tax Preparation	
Travel and Per Diem	
Postage & Shipping	
Legal Advertising	
Miscellaneous	
Office Supplies	
Web Site Maintenance	
Dues, Licenses, and Fees	
General Insurance	

$	2,800.00	
-	
34,700.00	
3,505.50	
-	
-	
13,123.68	
22,268.90	
7,200.00	
-	
-	
-	
135.00	
-	
-	
586.16	
573.33	
-	
2,039.98	
175.00	
7,551.00	
$	94,658.55	

$	1,200.00	
-	
12,900.00	
1,168.50	
-	
-	
4,374.56	
-	
-	
-	
7,000.00	
-	
-	
-	
-	
195.39	
-	
-	
-	
-	
-	
$	26,838.45	

$	4,000.00	
-	
47,600.00	
4,674.00	
-	
-	
17,498.24	
22,268.90	
7,200.00	
-	
7,000.00	
-	
135.00	
-	
-	
781.55	
573.33	
-	
2,039.98	
175.00	
7,551.00	
$	121,497.00	

$	4,000.00	
-	
42,000.00	
5,000.00	
-	
-	
10,000.00	
19,500.00	
9,000.00	
-	
7,000.00	
-	
175.00	
-	
-	
3,000.00	
750.00	
-	
3,500.00	
175.00	
7,000.00	
$	111,100.00	

$	4,000.00	
5,000.00	
51,600.00	
5,000.00	
2,500.00	
16,500.00	
15,000.00	
10,000.00	
-	
-	
7,000.00	
750.00	
175.00	
-	
1,500.00	
1,000.00	
-	
750.00	
3,000.00	
175.00	
8,400.00	
$	132,350.00	

Field Operations Expenses	
Electric	
Holiday Decorations	
Fountains	
Irrigation Repairs	
Lake Maintenance	
Landscaping & Field Maintenance	
Landscape Replacement	
Tree Trimming	
Contingency	
Entry Monuments Maintenance	
Landscape Mulching	
Lake Bank Maintenance Reserve	
Water Use Monitoring	
Sapphire Cove Water Management Permit	
Sod Replacement	
Lake Testing	
Master Pump Maintenance	
SFWMD ERP Annual Report	
Sable Palm Culverts Cleaning	

$	10,604.81	$	3,534.94	$	14,139.75	$	15,000.00	$	15,000.00	
8,240.00	-	8,240.00	8,000.00	9,000.00	
-	625.00	625.00	2,500.00	2,500.00	
18,744.56	3,000.00	21,744.56	12,000.00	16,000.00	
28,147.01	8,702.99	36,850.00	36,850.00	36,850.00	
93,921.85	15,038.15	108,960.00	108,960.00	108,960.00	
9,642.13	3,214.04	12,856.17	10,000.00	10,000.00	
10,000.00	-	10,000.00	10,000.00	12,000.00	
-	-	-	-	3,200.00	
1,350.00	450.00	1,800.00	1,500.00	3,000.00	
5,416.43	4,583.57	10,000.00	10,000.00	10,000.00	
24,727.74	-	24,727.74	25,000.00	25,000.00	
16,150.00	-	16,150.00	14,000.00	14,000.00	
-	-	-	-	7,000.00	
873.83	291.28	1,165.11	1,000.00	1,000.00	
-	200.00	200.00	200.00	200.00	
-	3,600.00	3,600.00	3,600.00	3,600.00	
-	1,500.00	1,500.00	1,500.00	1,500.00	
-	7,000.00	7,000.00	7,000.00	7,000.00	
$	227,818.36	$	51,739.97	$	279,558.33	$	267,110.00	$	285,810.00	

Total Expenses

 $	322,476.91 

 $	78,578.41 

 $	401,055.32 

 $	378,210.00 

 $	418,160.00 

Income (Loss) from Operations

Other Income (Expense)	
Interest Income	

Net Income (Loss)

$	80,949.71

$	875.06		$	-	$	875.06		$	-	$	-	
$	875.06		$	-	$	875.06		$	-	$	-	

$	81,824.77

$	(78,578.41)	$

$	(78,578.41)	$

Page 1 of 7

2,371.30	$	-	$	-

3,246.36	$	-	$	-

HACIENDA LAKES CDD	
FY 2027 PROPOSED OPERATIONS & MAINTENANCE ASSESSMENTS	

2026-2027 Budget:	$418,160.00	

$418,160.00

Azure	Esplanade	Sapphire Cove	Total	ERU Factor	Total ERUs	Percent ERUs	Budget Allocation	Net Assessment per unit	Last Year Assessment	Variance	Gross Assessment per unit	
42'	188	146		334	0.75	250.50	21.98%	$91,925.48	$275.23	$255.43	$19.79	$297.55	
52'	124	216	75	415	1	415.00	36.42%	$152,291.71	$366.97	$340.58	$26.39	$396.72	
62'	93	81		174	1.25	217.50	19.09%	$79,815.53	$458.71	$425.72	$32.98	$495.90	
405	443	75	923									

160	0.25	40.00	3.51%	$14,678.72	$91.74	$84.43	$7.31	
160	0.25	40.00	3.51%	$14,678.72	$91.74	$84.43	$7.31	
217,500	0.0005	108.75	9.54%	$39,907.77	$0.18	$0.17	$0.01	
110,000	0.0005	55.00	4.83%	$20,183.24	$0.18	$0.17	$0.01	
17	0.75	12.75	1.12%	$4,678.84	$275.23	$253.29	$21.94	
		1139.50	100.00%	$418,160.00				

Senior Housing

Cadenza	
Allegro	

Retail Office Apartments

Page 2 of 7

HACIENDA LAKES CDD FY 2027

Budget Item Description
Revenues:

Assessments

The District can levy a Non-Ad Valorem assessment on all the assessable property within the District in order to pay for the operating expenditures during the Fiscal Year. These assessments are collected via the tax collector or direct billing.”

General & Administrative Expenses:

Supervisor Fees

Chapter 190 of the Florida Statutes allows for a member of the Board of Supervisors to be compensated for meeting attendance and to receive up to $200.00 per meeting. The amount for the Fiscal Year is based upon all supervisors attending the meetings.
Trustee Services

The Trustee submits invoices annually for services rendered on bond series. These fees are for maintaining the District trust accounts.
Management

The District receives Management and Administrative services as part of a Management Agreement with PFM Management Services LLC. These services are further outlined in Exhibit “A” of the Management Agreement.

Engineering

The District’s engineer provides general engineering services to the District. Among these services are attendance at and preparation for monthly board meetings, review of invoices, and all other engineering services as requested by the District throughout the year.

Disclosure

When bonds are issued for the District, the Bond Indenture requires continuing disclosure, which the dissemination agent provides to the trustee and bond holders.
Property Appraiser

Cost incurred for a copy of the annual parcel listing for parcels within the District from the county. County property apprais er billed administrative costs associated with the assessment of the Non-Ad Valorem Tax Roll for the District.

HACIENDA LAKES CDD FY 2027

District Counsel

The District’s legal counsel provides general legal services to the District. Among these services are attendance at and preparation for monthly board meetings, review of operating and maintenance contracts, and all other legal services as requested by the District throughout the year.
Assessment Administration

The District can levy a Non-Ad Valorem assessment on all the assessable property within the District in order to pay for the operating expenditures during the Fiscal Year. It is typically collected via the Tax Collector. The District Manager submits an Assessment Roll to the Tax Collector annually by the deadline set by the Tax Collector or Property Appraiser.

Audit

Chapter 218 of the Florida Statutes requires a District to conduct an annual financial audit by an Independent Certified Public Accounting firm. Some exceptions apply.

Arbitrage Calculation
Annual computations are necessary to calculate arbitrage rebate liability to ensure the District's compliance with all tax regulations.

Tax Preparation
Annual 1099 processing is required to be electronically filed. These are the fee association with the electronic filing

Postage & Shipping

Mail, overnight deliveries, correspondence, etc.
Legal Advertising

The District will incur expenditures related to legal advertising. The items for which the District will advertise include, but are not limited to monthly meetings, special meetings, and public hearings for the District.
Office Supplies

General office supplies associated with the District.

Web Site Maintenance

Web site maintenance fee.

Dues, Licenses & Fees

The District is required to pay an annual fee to the Department of Economic Opportunity.

General Insurance

General liability insurance.

HACIENDA LAKES CDD FY 2027

Field Operations Expenses:

Electric

The District pays for electric meters used on District-owned roads.

Holiday Decorations
District decorations for the holidays.

Fountains

Expenses related to the maintenance and repair of fountain systems.

Irrigation Repairs

Expenses related to the repair and maintenance of irrigation systems serving common areas and landscape improvements.

Lake Maintenance

Maintenance of lakes owned by District.

Landscaping and Field Maintenance

Contracted landscaping within the boundaries of the District.

Landscape Replacement

Costs associated with replacing damaged/deteriorated landscaping and related materials within District-maintained areas.
Tree Trimming

Trimming/pruning of trees on District property.
Contingency

Other field operations expenses incurred throughout the year.
Entry Monuments Maintenance

Expenses related to the upkeep and repair of community monuments and signage.

Landscape Mulching

Costs associated with the installation and replacement of mulch in District-maintained landscape areas.

Lake Bank Maintenance Reserve

Funds designated for future maintenance and repair of lake banks and shoreline areas within the District.

HACIENDA LAKES CDD FY 2027

Water Use Monitoring

Expenses related to tracking and managing irrigation water consumption.

Sapphire Cove Water Management Permit Renewal

Expenses related to renewing required water management permits for the Sapphire Cove system.

Sod Replacement

Expenses related to the removal and replacement of damaged or deteriorated sod in maintained areas.

Lake Testing
Expenses related to water quality testing and monitoring of District Lakes.

Master Pump Maintenance

Expenses related to the maintenance and repair of master irrigation pump systems.

SFWMD ERP Annual Report
Expenses related to the preparation and submission of the annual South Florida Water Management District Environmental Resource Permit report.

Sable Palm Culverts Cleaning

Expenses related to cleaning and maintenance of culverts within the Sable Palm area.

Interest 11/1/2026	
Interest 5/1/2027	
Principal 5/1/2027	

$	174,825.00	
174,825.00	
240,000.00	

$	158,004.00	
158,004.00	
287,000.00	

Hacienda Lakes CDD	
Proposed Fiscal Year 2027 Debt Service Budgets	

REVENUES:	Series 2016		Series 2024	
Revenue	$	759,075.00		$	754,985.00	
TOTAL REVENUES	 $	759,075.00 		 $	754,985.00 	

EXPENDITURES:				

				
TOTAL EXPENDITURES	 $	589,650.00 		 $	603,008.00 	

EXCESS REVENUES (Interest 11/1/2027)	

 $	169,425.00 		

 $	151,977.00 	

Hacienda Lakes Community Development District

Budgetary Matters:
Public Hearing on the Impositions of Special Assessments
Public Comments and Testimony
Board Comments
	Consideration of Resolution 2026-08, Adopting an Assessment Roll for the Fiscal Year 2026-2027 and Certifying Special Assessments for Collection

RESOLUTION 2026-08
[FY 2027 ASSESSMENT RESOLUTION]

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE HACIENDA LAKES COMMUNITY DEVELOPMENT DISTRICT PROVIDING FOR FUNDING FOR THE FY 2027 ADOPTED BUDGET(S); PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS, INCLUDING BUT NOT LIMITED TO PENALTIES AND INTEREST THEREON; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the Hacienda Lakes 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, located in Collier 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, for the ﬁscal year beginning October 1, 2026, and ending September 30, 2027 (“FY 2027”), the Board of Supervisors (“Board”) of the District has determined to undertake various operations and maintenance and other activities described in the District’s budget (“Adopted Budget”), attached hereto as Exhibit A; and
WHEREAS, pursuant to Chapter 190, Florida Statutes, the District may fund the Adopted Budget through the levy and imposition of special assessments on beneﬁtted lands within the District and, regardless of the imposition method utilized by the District, under Florida law the District may collect such assessments by direct bill, tax roll, or in accordance with other collection measures provided by law; and

WHEREAS, in order to fund the District’s Adopted Budget, the District’s Board now desires to
adopt this Resolution setting forth the means by which the District intends to fund its Adopted Budget.

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

FUNDING. The District’s Board hereby authorizes the funding mechanisms for the Adopted Budget as provided further herein and as indicated in the Adopted Budget attached hereto as Exhibit A and the assessment roll attached hereto as Exhibit B (“Assessment Roll”).

OPERATIONS AND MAINTENANCE ASSESSMENTS.

Beneﬁt Findings. The provision of the services, facilities, and operations as described in Exhibit A confers a special and peculiar beneﬁt to the lands within the District, which beneﬁt exceeds or equals the cost of the assessments. The allocation of the assessments to the specially beneﬁtted lands is shown in Exhibit A and Exhibit B and is hereby found to be fair and reasonable.

O&M Assessment Imposition. Pursuant to Chapter 190, Florida Statutes, a special assessment for operations and maintenance (“O&M Assessment(s)”) is hereby levied and imposed on beneﬁtted lands within the District and in accordance with Exhibit A and Exhibit B. The lien of the O&M Assessments imposed and levied by this Resolution shall be eﬀective upon passage of this Resolution.
DEBT SERVICE SPECIAL ASSESSMENTS. The District’s Board hereby certiﬁes for collection the FY 2027 installment of the District’s previously levied debt service special assessments (“Debt Assessments,” and together with the O&M Assessments, the “Assessments”) in accordance with this Resolution and as further set forth in Exhibit A and Exhibit B, and hereby directs District staﬀ to aﬀect the collection of the same.

COLLECTION AND ENFORCEMENT; PENALTIES; INTEREST.  Pursuant to Chapter 190,
Florida Statutes, the District is authorized to collect and enforce the Assessments as set forth below.

Tax Roll Assessments. To the extent indicated in Exhibit A and Exhibit B, those certain O&M Assessments (if any) and/or Debt Assessments (if any) imposed on the “Tax Roll Property” identiﬁed in Exhibit B shall be collected by the County Tax Collector at the same time and in the same manner as County property taxes in accordance with Chapter 197, Florida Statutes (“Uniform Method”). That portion of the Assessment Roll which includes the Tax Roll Property is hereby certiﬁed to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County property taxes. The District’s Board ﬁnds and determines that such collection method is an eﬃcient method of collection for the Tax Roll Property.

Direct Bill Assessments. To the extent indicated in Exhibit A and Exhibit B, those certain O&M Assessments (if any) and/or Debt Assessments (if any) imposed on “Direct Collect Property” identiﬁed in Exhibit B shall be collected directly by the District in accordance with Florida law, as set forth in Exhibit A and Exhibit B. The District’s Board ﬁnds and determines that such collection method is an eﬃcient method of collection for the Direct Collect Property.
Due Date (O&M Assessments). O&M Assessments directly collected by the District shall be due and payable according to the below schedule; provided, however, that, to the extent permitted by law, the O&M Assessments due may be paid in several partial, deferred payments and according to the following schedule: 50% due no later than October 1, 2026 and 50% due no later than April 1, 2027.

In the event that an Assessment payment is not made in accordance with the schedule(s) stated above, the whole of such Assessment, including any remaining partial, deferred payments for the Fiscal Year: shall immediately become due and payable; shall accrue interest, penalties in the amount of one percent (1%) per month, and all costs of collection and

enforcement; and shall either be enforced pursuant to a foreclosure action, or, at the District’s sole discretion, collected pursuant to the Uniform Method on a future tax bill, which amount may include penalties, interest, and costs of collection and enforcement. Any prejudgment interest on delinquent Assessments shall accrue at the rate of any bonds secured by the Assessments, or at the statutory prejudgment interest rate, as applicable. In the event an Assessment subject to direct collection by the District shall be delinquent, the District Manager and District Counsel, without further authorization by the Board, may initiate foreclosure proceedings pursuant to Chapter 170, Florida Statutes, or other applicable law to collect and enforce the whole Assessment, as set forth herein.

Future Collection Methods. The District’s decision to collect 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.
ASSESSMENT ROLL; AMENDMENTS. The Assessment Roll, attached hereto as Exhibit B, is hereby certiﬁed for collection. The Assessment Roll shall be collected pursuant to the collection methods provided above. The proceeds therefrom shall be paid to the District. 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.

APPROVAL OF PRIOR ACTIONS. The actions of the Chairman, Vice Chairman, Secretary, Treasurer, Assistant Secretaries, and all District Staﬀ in ﬁnalizing the Assessments and Assessment Roll as provided herein are hereby ratiﬁed, approved, and conﬁrmed in all respects.

SEVERABILITY; EFFECTIVE DATE. 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. This Resolution shall take eﬀect immediately upon adoption.
PASSED AND ADOPTED THIS 17th DAY OF AUGUST 2026.

ATTEST:	HACIENDA LAKES COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary

By:	 Its:	

Exhibit A:	Adopted Budget
Exhibit B:	Assessment Roll

Hacienda Lakes CDD	
FY 2027 Proposed O&M Budget	

Actual to 06/30/2026

Anticipated Jul 2026
to Sep 2026

Anticipated FY 2026 Total

FY 2026 Adopted Budget

FY 2027 Proposed Budget

Revenues	
Assessments	
Developer (Off-roll) Assessments	
Carry Over Revenue	
Other Income & Other Financing Sources	

	
$	332,486.20	
53,234.55	
-	
17,705.87	
$	403,426.62	

	
$	-	
-	
-	
-	
$	-	

	
$	332,486.20	
53,234.55	
-	
17,705.87	
$	403,426.62	

	
$	324,975.45	
53,234.55	
-	
-	
$	378,210.00	

	
$	418,160.00	
-	
-	
-	
$	418,160.00	

General & Administrative Expenses	
Supervisor Fees	
Trustee Services	
Management	
Engineering	
Disclosure	
Property Appraiser	
District Counsel	
Assessment Administration	
Professional Services Accounting	
Accounting Software Subscriptions	
Audit	
Arbitrage Calculation	
Tax Preparation	
Travel and Per Diem	
Postage & Shipping	
Legal Advertising	
Miscellaneous	
Office Supplies	
Web Site Maintenance	
Dues, Licenses, and Fees	
General Insurance	

$	2,800.00	
-	
34,700.00	
3,505.50	
-	
-	
13,123.68	
22,268.90	
7,200.00	
-	
-	
-	
135.00	
-	
-	
586.16	
573.33	
-	
2,039.98	
175.00	
7,551.00	
$	94,658.55	

$	1,200.00	
-	
12,900.00	
1,168.50	
-	
-	
4,374.56	
-	
-	
-	
7,000.00	
-	
-	
-	
-	
195.39	
-	
-	
-	
-	
-	
$	26,838.45	

$	4,000.00	
-	
47,600.00	
4,674.00	
-	
-	
17,498.24	
22,268.90	
7,200.00	
-	
7,000.00	
-	
135.00	
-	
-	
781.55	
573.33	
-	
2,039.98	
175.00	
7,551.00	
$	121,497.00	

$	4,000.00	
-	
42,000.00	
5,000.00	
-	
-	
10,000.00	
19,500.00	
9,000.00	
-	
7,000.00	
-	
175.00	
-	
-	
3,000.00	
750.00	
-	
3,500.00	
175.00	
7,000.00	
$	111,100.00	

$	4,000.00	
5,000.00	
51,600.00	
5,000.00	
2,500.00	
16,500.00	
15,000.00	
10,000.00	
-	
-	
7,000.00	
750.00	
175.00	
-	
1,500.00	
1,000.00	
-	
750.00	
3,000.00	
175.00	
8,400.00	
$	132,350.00	

Field Operations Expenses	
Electric	
Holiday Decorations	
Fountains	
Irrigation Repairs	
Lake Maintenance	
Landscaping & Field Maintenance	
Landscape Replacement	
Tree Trimming	
Contingency	
Entry Monuments Maintenance	
Landscape Mulching	
Lake Bank Maintenance Reserve	
Water Use Monitoring	
Sapphire Cove Water Management Permit	
Sod Replacement	
Lake Testing	
Master Pump Maintenance	
SFWMD ERP Annual Report	
Sable Palm Culverts Cleaning	

$	10,604.81	$	3,534.94	$	14,139.75	$	15,000.00	$	15,000.00	
8,240.00	-	8,240.00	8,000.00	9,000.00	
-	625.00	625.00	2,500.00	2,500.00	
18,744.56	3,000.00	21,744.56	12,000.00	16,000.00	
28,147.01	8,702.99	36,850.00	36,850.00	36,850.00	
93,921.85	15,038.15	108,960.00	108,960.00	108,960.00	
9,642.13	3,214.04	12,856.17	10,000.00	10,000.00	
10,000.00	-	10,000.00	10,000.00	12,000.00	
-	-	-	-	3,200.00	
1,350.00	450.00	1,800.00	1,500.00	3,000.00	
5,416.43	4,583.57	10,000.00	10,000.00	10,000.00	
24,727.74	-	24,727.74	25,000.00	25,000.00	
16,150.00	-	16,150.00	14,000.00	14,000.00	
-	-	-	-	7,000.00	
873.83	291.28	1,165.11	1,000.00	1,000.00	
-	200.00	200.00	200.00	200.00	
-	3,600.00	3,600.00	3,600.00	3,600.00	
-	1,500.00	1,500.00	1,500.00	1,500.00	
-	7,000.00	7,000.00	7,000.00	7,000.00	
$	227,818.36	$	51,739.97	$	279,558.33	$	267,110.00	$	285,810.00	

Total Expenses

 $	322,476.91 

 $	78,578.41 

 $	401,055.32 

 $	378,210.00 

 $	418,160.00 

Income (Loss) from Operations

Other Income (Expense)	
Interest Income	

Net Income (Loss)

$	80,949.71

$	875.06		$	-	$	875.06		$	-	$	-	
$	875.06		$	-	$	875.06		$	-	$	-	

$	81,824.77

$	(78,578.41)	$

$	(78,578.41)	$

Page 1 of 7

2,371.30	$	-	$	-

3,246.36	$	-	$	-

Hacienda Lakes CDD	
Fiscal Year 2027 Assessment Roll	
Parcel ID	O&M	Series 2016	Series 2024	Total Assessments	
22726000689	495.90	1,777.45	-	2,273.35	
22726000702	495.90	1,777.45	-	2,273.35	
22726000728	495.90	1,777.45	-	2,273.35	
22726000744	495.90	1,777.45	-	2,273.35	
22726000760	495.90	1,777.45	-	2,273.35	
22726000786	495.90	1,777.45	-	2,273.35	
22726000809	495.90	1,777.45	-	2,273.35	
22726000825	495.90	1,777.45	-	2,273.35	
22726000841	495.90	1,777.45	-	2,273.35	
22726000867	495.90	1,777.45	-	2,273.35	
22726000883	495.90	1,777.45	-	2,273.35	
22726000906	495.90	1,777.45	-	2,273.35	
22726000922	495.90	1,777.45	-	2,273.35	
22726000948	495.90	1,777.45	-	2,273.35	
22726000964	495.90	1,777.45	-	2,273.35	
22726000980	495.90	1,777.45	-	2,273.35	
22726001002	495.90	1,777.45	-	2,273.35	
22726001028	495.90	1,777.45	-	2,273.35	
22726001044	495.90	1,777.45	-	2,273.35	
22726001060	495.90	1,777.45	-	2,273.35	
22726001086	495.90	1,777.45	-	2,273.35	
22726001109	495.90	1,777.45	-	2,273.35	
22726001125	495.90	1,777.45	-	2,273.35	
22726001141	396.72	1,386.50	-	1,783.22	
22726001167	396.72	1,386.50	-	1,783.22	
22726001183	396.72	1,386.50	-	1,783.22	
22726001206	396.72	1,386.50	-	1,783.22	
22726001222	396.72	1,386.50	-	1,783.22	
22726001248	396.72	1,386.50	-	1,783.22	
22726001264	396.72	1,386.50	-	1,783.22	
22726001280	396.72	1,386.50	-	1,783.22	
22726001303	396.72	1,386.50	-	1,783.22	
22726001329	396.72	1,386.50	-	1,783.22	
22726001345	396.72	1,386.50	-	1,783.22	
22726001361	396.72	1,386.50	-	1,783.22	
22726001387	396.72	1,386.50	-	1,783.22	
22726001400	396.72	1,386.50	-	1,783.22	
22726001426	396.72	1,386.50	-	1,783.22	
22726001442	396.72	1,386.50	-	1,783.22	
22726001468	396.72	1,386.50	-	1,783.22	
22726001484	396.72	1,386.50	-	1,783.22	
22726001507	396.72	1,386.50	-	1,783.22	
22726001523	396.72	1,386.50	-	1,783.22	
22726001549	396.72	1,386.50	-	1,783.22	

Hacienda Lakes CDD	
Fiscal Year 2027 Assessment Roll	
Parcel ID	O&M	Series 2016	Series 2024	Total Assessments	
22726001565	396.72	1,386.50	-	1,783.22	
22726001581	396.72	1,386.50	-	1,783.22	
22726001604	396.72	1,386.50	-	1,783.22	
22726001620	396.72	1,386.50	-	1,783.22	
22726001646	396.72	1,386.50	-	1,783.22	
22726001662	396.72	1,386.50	-	1,783.22	
22726001688	396.72	1,386.50	-	1,783.22	
22726001701	396.72	-	-	396.72	
22726001727	396.72	1,386.50	-	1,783.22	
22726001743	396.72	1,386.50	-	1,783.22	
22726001769	396.72	1,386.50	-	1,783.22	
22726001785	396.72	1,386.50	-	1,783.22	
22726001808	396.72	1,386.50	-	1,783.22	
22726001824	495.90	1,777.45	-	2,273.35	
22726001840	495.90	1,777.45	-	2,273.35	
22726001866	495.90	1,777.45	-	2,273.35	
22726001882	495.90	1,777.45	-	2,273.35	
22726001905	495.90	1,777.45	-	2,273.35	
22726001921	495.90	1,777.45	-	2,273.35	
22726001947	495.90	1,777.45	-	2,273.35	
22726001963	495.90	1,777.45	-	2,273.35	
22726001989	495.90	1,777.45	-	2,273.35	
22726002001	396.72	1,386.50	-	1,783.22	
22726002027	396.72	1,386.50	-	1,783.22	
22726002043	396.72	1,386.50	-	1,783.22	
22726002069	396.72	1,386.50	-	1,783.22	
22726002085	396.72	1,386.50	-	1,783.22	
22726002108	396.72	1,386.50	-	1,783.22	
22726002124	396.72	1,386.50	-	1,783.22	
22726002140	396.72	1,386.50	-	1,783.22	
22726002166	396.72	1,386.50	-	1,783.22	
22726002182	396.72	1,386.50	-	1,783.22	
22726002205	396.72	1,386.50	-	1,783.22	
22726002221	396.72	1,386.50	-	1,783.22	
22726002247	396.72	1,386.50	-	1,783.22	
22726002263	396.72	1,386.50	-	1,783.22	
22726002289	396.72	1,386.50	-	1,783.22	
22726002302	396.72	1,386.50	-	1,783.22	
22726002328	396.72	1,386.50	-	1,783.22	
22726002344	396.72	1,386.50	-	1,783.22	
22726002360	396.72	1,386.50	-	1,783.22	
22726002386	396.72	1,386.50	-	1,783.22	
22726002409	396.72	1,386.50	-	1,783.22	
22726002425	396.72	1,386.50	-	1,783.22	

Hacienda Lakes CDD	
Fiscal Year 2027 Assessment Roll	
Parcel ID	O&M	Series 2016	Series 2024	Total Assessments	
22726002441	396.72	1,386.50	-	1,783.22	
22726002467	396.72	1,386.50	-	1,783.22	
22726002483	396.72	1,386.50	-	1,783.22	
22726002506	396.72	1,386.50	-	1,783.22	
22726002522	396.72	1,386.50	-	1,783.22	
22726002548	396.72	1,386.50	-	1,783.22	
22726002564	495.90	1,777.45	-	2,273.35	
22726002580	495.90	1,777.45	-	2,273.35	
22726002603	495.90	1,777.45	-	2,273.35	
22726002629	495.90	1,777.45	-	2,273.35	
22726002645	396.72	1,386.50	-	1,783.22	
22726002661	396.72	1,386.50	-	1,783.22	
22726002687	396.72	1,386.50	-	1,783.22	
22726002700	495.90	1,777.45	-	2,273.35	
22726002726	495.90	1,777.45	-	2,273.35	
22726003107	297.55	1,017.96	-	1,315.51	
22726003123	297.55	1,017.96	-	1,315.51	
22726003149	297.55	1,017.96	-	1,315.51	
22726003165	297.55	1,017.96	-	1,315.51	
22726003181	297.55	1,017.96	-	1,315.51	
22726003204	297.55	1,017.96	-	1,315.51	
22726003220	297.55	1,017.96	-	1,315.51	
22726003246	297.55	1,017.96	-	1,315.51	
22726003262	297.55	1,017.96	-	1,315.51	
22726003288	297.55	1,017.96	-	1,315.51	
22726003301	297.55	1,017.96	-	1,315.51	
22726003327	297.55	1,017.96	-	1,315.51	
22726003343	297.55	1,017.96	-	1,315.51	
22726003369	297.55	1,017.96	-	1,315.51	
22726003385	297.55	1,017.96	-	1,315.51	
22726003408	297.55	1,017.96	-	1,315.51	
22726003424	297.55	1,017.96	-	1,315.51	
22726003440	297.55	1,017.96	-	1,315.51	
22726003466	297.55	1,017.96	-	1,315.51	
22726003482	297.55	1,017.96	-	1,315.51	
22726003505	297.55	1,017.96	-	1,315.51	
22726003521	297.55	1,017.96	-	1,315.51	
22726003547	297.55	1,017.96	-	1,315.51	
22726003563	297.55	1,017.96	-	1,315.51	
22726003589	297.55	1,017.96	-	1,315.51	
22726003602	297.55	1,017.96	-	1,315.51	
22726003628	297.55	1,017.96	-	1,315.51	
22726003644	297.55	1,017.96	-	1,315.51	
22726003660	297.55	1,017.96	-	1,315.51	

Hacienda Lakes CDD	
Fiscal Year 2027 Assessment Roll	
Parcel ID	O&M	Series 2016	Series 2024	Total Assessments	
22726003686	297.55	1,017.96	-	1,315.51	
22726003709	297.55	1,017.96	-	1,315.51	
22726003725	297.55	1,017.96	-	1,315.51	
22726003741	297.55	1,017.96	-	1,315.51	
22726003767	297.55	1,017.96	-	1,315.51	
22726003783	297.55	1,017.96	-	1,315.51	
22726003806	297.55	1,017.96	-	1,315.51	
22726003822	297.55	1,017.96	-	1,315.51	
22726003848	297.55	1,017.96	-	1,315.51	
22726003864	297.55	1,017.96	-	1,315.51	
22726003880	297.55	1,017.96	-	1,315.51	
22726003903	297.55	1,017.96	-	1,315.51	
22726003929	297.55	1,017.96	-	1,315.51	
22726003945	297.55	1,017.96	-	1,315.51	
22726003961	297.55	1,017.96	-	1,315.51	
22726003987	297.55	1,017.96	-	1,315.51	
22726004009	297.55	1,017.96	-	1,315.51	
22726004025	297.55	1,017.96	-	1,315.51	
22726004041	297.55	1,017.96	-	1,315.51	
22726004067	297.55	1,017.96	-	1,315.51	
22726004083	297.55	1,017.96	-	1,315.51	
22726004106	297.55	1,017.96	-	1,315.51	
22726004122	297.55	1,017.96	-	1,315.51	
22726005286	297.55	1,017.96	-	1,315.51	
22726005309	297.55	1,017.96	-	1,315.51	
22726005325	297.55	1,017.96	-	1,315.51	
22726005341	297.55	1,017.96	-	1,315.51	
22726005367	297.55	1,017.96	-	1,315.51	
22726005383	297.55	1,017.96	-	1,315.51	
22726005406	297.55	1,017.96	-	1,315.51	
22726005422	297.55	1,017.96	-	1,315.51	
22726005448	297.55	1,017.96	-	1,315.51	
22726005464	297.55	1,017.96	-	1,315.51	
22726005480	297.55	1,017.96	-	1,315.51	
22726005503	297.55	1,017.96	-	1,315.51	
22726005529	297.55	1,017.96	-	1,315.51	
22726005545	297.55	1,017.96	-	1,315.51	
22726005561	297.55	1,017.96	-	1,315.51	
22726005587	297.55	1,017.96	-	1,315.51	
22726005600	297.55	1,017.96	-	1,315.51	
22726005626	297.55	1,017.96	-	1,315.51	
22726005642	297.55	1,017.96	-	1,315.51	
22726005668	297.55	1,017.96	-	1,315.51	
22726005684	297.55	1,017.96	-	1,315.51	

Hacienda Lakes CDD	
Fiscal Year 2027 Assessment Roll	
Parcel ID	O&M	Series 2016	Series 2024	Total Assessments	
22726005707	297.55	1,017.96	-	1,315.51	
22726006162	396.72	1,386.50	-	1,783.22	
22726006188	396.72	1,386.50	-	1,783.22	
22726006201	396.72	1,386.50	-	1,783.22	
22726006227	396.72	1,386.50	-	1,783.22	
22726006243	396.72	1,386.50	-	1,783.22	
22726006269	396.72	1,386.50	-	1,783.22	
22726006285	396.72	1,386.50	-	1,783.22	
22726006308	396.72	1,386.50	-	1,783.22	
22726006324	396.72	1,386.50	-	1,783.22	
22726006340	396.72	1,386.50	-	1,783.22	
22726006366	396.72	1,386.50	-	1,783.22	
22726006382	396.72	1,386.50	-	1,783.22	
22726006405	396.72	1,386.50	-	1,783.22	
22726006421	396.72	1,386.50	-	1,783.22	
22726006447	396.72	1,386.50	-	1,783.22	
22726006463	396.72	1,386.50	-	1,783.22	
22726006489	396.72	1,386.50	-	1,783.22	
22726006502	396.72	1,386.50	-	1,783.22	
22726006528	396.72	1,386.50	-	1,783.22	
22726006544	396.72	1,386.50	-	1,783.22	
22726006560	495.90	1,777.45	-	2,273.35	
22726006586	495.90	1,777.45	-	2,273.35	
22726006609	495.90	1,777.45	-	2,273.35	
22726006625	495.90	1,777.45	-	2,273.35	
22726006641	495.90	1,777.45	-	2,273.35	
22726006667	495.90	1,777.45	-	2,273.35	
22726006683	495.90	1,777.45	-	2,273.35	
22726006706	495.90	1,777.45	-	2,273.35	
22726006722	495.90	1,777.45	-	2,273.35	
22726006748	495.90	1,777.45	-	2,273.35	
22726006764	495.90	1,777.45	-	2,273.35	
22726006780	495.90	1,777.45	-	2,273.35	
22726006803	495.90	1,777.45	-	2,273.35	
22726006829	495.90	1,777.45	-	2,273.35	
22726006845	495.90	1,777.45	-	2,273.35	
22726006861	495.90	1,777.45	-	2,273.35	
22726006887	495.90	1,777.45	-	2,273.35	
22726006900	495.90	1,777.45	-	2,273.35	
22726006926	495.90	1,777.45	-	2,273.35	
22726006942	495.90	1,777.45	-	2,273.35	
22726006968	495.90	1,777.45	-	2,273.35	
22726006984	495.90	1,777.45	-	2,273.35	
22726007006	495.90	1,777.45	-	2,273.35	

Hacienda Lakes CDD	
Fiscal Year 2027 Assessment Roll	
Parcel ID	O&M	Series 2016	Series 2024	Total Assessments	
22726007022	495.90	1,777.45	-	2,273.35	
22726007048	495.90	1,777.45	-	2,273.35	
22726007064	495.90	1,777.45	-	2,273.35	
22726007080	495.90	1,777.45	-	2,273.35	
22726007103	495.90	1,777.45	-	2,273.35	
22726007129	495.90	1,777.45	-	2,273.35	
22726007145	495.90	1,777.45	-	2,273.35	
22726007161	495.90	1,777.45	-	2,273.35	
22726007187	495.90	1,777.45	-	2,273.35	
22726007200	495.90	1,777.45	-	2,273.35	
22726007226	495.90	1,777.45	-	2,273.35	
22726007242	495.90	1,777.45	-	2,273.35	
22726007268	495.90	1,777.45	-	2,273.35	
22726007284	495.90	1,777.45	-	2,273.35	
22726007307	495.90	1,777.45	-	2,273.35	
22726007323	495.90	1,777.45	-	2,273.35	
22726007349	495.90	1,777.45	-	2,273.35	
22726009046	297.55	1,017.96	-	1,315.51	
22726009062	297.55	1,017.96	-	1,315.51	
22726009088	297.55	1,017.96	-	1,315.51	
22726009101	297.55	1,017.96	-	1,315.51	
22726009127	297.55	1,017.96	-	1,315.51	
22726009143	297.55	1,017.96	-	1,315.51	
22726009169	297.55	1,017.96	-	1,315.51	
22726009185	297.55	1,017.96	-	1,315.51	
22726009208	297.55	1,017.96	-	1,315.51	
22726009224	297.55	1,017.96	-	1,315.51	
22726009240	297.55	1,017.96	-	1,315.51	
22726009266	297.55	1,017.96	-	1,315.51	
22726009282	297.55	1,017.96	-	1,315.51	
22726009305	297.55	1,017.96	-	1,315.51	
22726009321	297.55	1,017.96	-	1,315.51	
22726009347	297.55	1,017.96	-	1,315.51	
22726009363	297.55	1,017.96	-	1,315.51	
22726009389	297.55	1,017.96	-	1,315.51	
22726009402	297.55	1,017.96	-	1,315.51	
22726009428	297.55	1,017.96	-	1,315.51	
22726009444	297.55	1,017.96	-	1,315.51	
22726009460	297.55	1,017.96	-	1,315.51	
22726009680	297.55	1,017.96	-	1,315.51	
22726009703	297.55	1,017.96	-	1,315.51	
22726009729	297.55	1,017.96	-	1,315.51	
22726009745	297.55	1,017.96	-	1,315.51	
22726009761	297.55	1,017.96	-	1,315.51	

Hacienda Lakes CDD	
Fiscal Year 2027 Assessment Roll	
Parcel ID	O&M	Series 2016	Series 2024	Total Assessments	
22726009787	297.55	1,017.96	-	1,315.51	
22726009800	297.55	1,017.96	-	1,315.51	
22726009826	297.55	1,017.96	-	1,315.51	
22726009842	297.55	1,017.96	-	1,315.51	
22726009868	297.55	1,017.96	-	1,315.51	
22726009884	297.55	1,017.96	-	1,315.51	
22726009907	297.55	1,017.96	-	1,315.51	
22726009923	297.55	1,017.96	-	1,315.51	
22726009949	297.55	1,017.96	-	1,315.51	
22726009965	297.55	1,017.96	-	1,315.51	
22726009981	297.55	1,017.96	-	1,315.51	
22726010006	297.55	1,017.96	-	1,315.51	
22726010022	297.55	1,017.96	-	1,315.51	
22726010048	297.55	1,017.96	-	1,315.51	
22726010064	297.55	1,017.96	-	1,315.51	
22726010080	297.55	1,017.96	-	1,315.51	
22726010103	297.55	1,017.96	-	1,315.51	
22726010129	297.55	1,017.96	-	1,315.51	
22726010145	297.55	1,017.96	-	1,315.51	
22726010161	297.55	1,017.96	-	1,315.51	
22726010187	297.55	1,017.96	-	1,315.51	
22726010200	297.55	1,017.96	-	1,315.51	
22726010226	297.55	1,017.96	-	1,315.51	
22726010242	297.55	1,017.96	-	1,315.51	
22726010268	297.55	1,017.96	-	1,315.51	
22726010284	297.55	1,017.96	-	1,315.51	
22726010307	297.55	1,017.96	-	1,315.51	
22726010323	297.55	1,017.96	-	1,315.51	
22726010349	297.55	1,017.96	-	1,315.51	
22726010365	297.55	1,017.96	-	1,315.51	
22726010381	297.55	1,017.96	-	1,315.51	
22726010404	297.55	1,017.96	-	1,315.51	
22726010420	297.55	1,017.96	-	1,315.51	
22726010446	297.55	1,017.96	-	1,315.51	
22726010462	297.55	1,017.96	-	1,315.51	
22726010488	297.55	1,017.96	-	1,315.51	
22726010501	297.55	1,017.96	-	1,315.51	
22726010527	297.55	1,017.96	-	1,315.51	
22726010543	297.55	1,017.96	-	1,315.51	
22726010569	297.55	1,017.96	-	1,315.51	
22726010585	297.55	1,017.96	-	1,315.51	
22726010608	297.55	1,017.96	-	1,315.51	
22726010624	297.55	1,017.96	-	1,315.51	
22726010640	297.55	1,017.96	-	1,315.51	

Hacienda Lakes CDD	
Fiscal Year 2027 Assessment Roll	
Parcel ID	O&M	Series 2016	Series 2024	Total Assessments	
22726010666	297.55	1,017.96	-	1,315.51	
22726010682	297.55	1,017.96	-	1,315.51	
22726010705	297.55	1,017.96	-	1,315.51	
22726010721	297.55	1,017.96	-	1,315.51	
22726010747	297.55	1,017.96	-	1,315.51	
22726010763	396.72	1,386.50	-	1,783.22	
22726010789	396.72	1,386.50	-	1,783.22	
22726010802	396.72	1,386.50	-	1,783.22	
22726010828	396.72	1,386.50	-	1,783.22	
22726010844	396.72	1,386.50	-	1,783.22	
22726010860	396.72	1,386.50	-	1,783.22	
22726010886	396.72	1,386.50	-	1,783.22	
22726010909	396.72	1,386.50	-	1,783.22	
22726010925	396.72	1,386.50	-	1,783.22	
22726010941	396.72	1,386.50	-	1,783.22	
22726010967	396.72	1,386.50	-	1,783.22	
22726010983	396.72	1,386.50	-	1,783.22	
22726011005	396.72	1,386.50	-	1,783.22	
22726011021	495.90	1,777.45	-	2,273.35	
22726011047	495.90	1,777.45	-	2,273.35	
22726011063	495.90	1,777.45	-	2,273.35	
22726011089	396.72	1,386.50	-	1,783.22	
22726011102	396.72	1,386.50	-	1,783.22	
22726011128	396.72	1,386.50	-	1,783.22	
22726011144	396.72	1,386.50	-	1,783.22	
22726011160	396.72	1,386.50	-	1,783.22	
22726011186	396.72	1,386.50	-	1,783.22	
22726011209	396.72	1,386.50	-	1,783.22	
22726011225	396.72	1,386.50	-	1,783.22	
22726011241	396.72	1,386.50	-	1,783.22	
22726011267	396.72	1,386.50	-	1,783.22	
22726011283	297.55	1,017.96	-	1,315.51	
22726011306	297.55	1,017.96	-	1,315.51	
22726011322	297.55	1,017.96	-	1,315.51	
22726011348	297.55	1,017.96	-	1,315.51	
22726011364	297.55	1,017.96	-	1,315.51	
22726011380	297.55	1,017.96	-	1,315.51	
22726011403	297.55	1,017.96	-	1,315.51	
22726011429	297.55	1,017.96	-	1,315.51	
22726011445	297.55	1,017.96	-	1,315.51	
22726011461	297.55	1,017.96	-	1,315.51	
22726011487	297.55	1,017.96	-	1,315.51	
22726011500	297.55	1,017.96	-	1,315.51	
22726011526	297.55	1,017.96	-	1,315.51	

Hacienda Lakes CDD	
Fiscal Year 2027 Assessment Roll	
Parcel ID	O&M	Series 2016	Series 2024	Total Assessments	
22726011542	297.55	1,017.96	-	1,315.51	
22726011568	396.72	1,386.50	-	1,783.22	
22726011584	396.72	1,386.50	-	1,783.22	
22726011607	396.72	1,386.50	-	1,783.22	
22726011623	396.72	1,386.50	-	1,783.22	
22726011649	396.72	1,386.50	-	1,783.22	
22726011665	396.72	1,386.50	-	1,783.22	
22726011681	396.72	1,386.50	-	1,783.22	
22726011704	396.72	1,386.50	-	1,783.22	
22726011720	495.90	1,777.45	-	2,273.35	
22726011746	495.90	1,777.45	-	2,273.35	
22726011762	495.90	1,777.45	-	2,273.35	
22726011788	495.90	1,777.45	-	2,273.35	
22726011801	495.90	1,777.45	-	2,273.35	
22726011827	495.90	1,777.45	-	2,273.35	
22726011843	495.90	1,777.45	-	2,273.35	
22726011869	495.90	1,777.45	-	2,273.35	
22726011885	495.90	1,777.45	-	2,273.35	
22726011908	495.90	1,777.45	-	2,273.35	
22726011924	495.90	1,777.45	-	2,273.35	
22726011940	495.90	1,777.45	-	2,273.35	
22726011966	396.72	1,386.50	-	1,783.22	
22726011982	396.72	1,386.50	-	1,783.22	
22726012004	396.72	1,386.50	-	1,783.22	
22726012020	396.72	1,386.50	-	1,783.22	
22726012046	396.72	1,386.50	-	1,783.22	
22726012062	396.72	1,386.50	-	1,783.22	
22726012088	396.72	1,386.50	-	1,783.22	
22726012101	396.72	1,386.50	-	1,783.22	
25116000021	10,910.18	-	-	10,910.18	
25116000128	10,910.18	-	-	10,910.18	
25116000225	5,058.21	-	-	5,058.21	
25116000322	15,868.89	-	-	15,868.89	
25116000429	15,868.89	-	-	15,868.89	
26141000024	297.55	1,017.96	-	1,315.51	
26141000040	297.55	1,017.96	-	1,315.51	
26141000066	297.55	1,017.96	-	1,315.51	
26141000082	297.55	1,017.96	-	1,315.51	
26141000105	297.55	1,017.96	-	1,315.51	
26141000121	297.55	1,017.96	-	1,315.51	
26141000147	297.55	1,017.96	-	1,315.51	
26141000163	297.55	1,017.96	-	1,315.51	
26141000189	297.55	1,017.96	-	1,315.51	
26141000202	297.55	1,017.96	-	1,315.51	

Hacienda Lakes CDD	
Fiscal Year 2027 Assessment Roll	
Parcel ID	O&M	Series 2016	Series 2024	Total Assessments	
26141000228	297.55	-	-	297.55	
26141000244	297.55	1,017.96	-	1,315.51	
26141000260	297.55	1,017.96	-	1,315.51	
26141000286	297.55	1,017.96	-	1,315.51	
26141000309	297.55	1,017.96	-	1,315.51	
26141000325	297.55	1,017.96	-	1,315.51	
26141000341	297.55	1,017.96	-	1,315.51	
26141000367	297.55	-	-	297.55	
26141000383	297.55	1,017.96	-	1,315.51	
26141000406	297.55	1,017.96	-	1,315.51	
26141000422	297.55	1,017.96	-	1,315.51	
26141000448	297.55	1,017.96	-	1,315.51	
26141000464	297.55	1,017.96	-	1,315.51	
26141000480	297.55	1,017.96	-	1,315.51	
31347851224	396.72	-	1,600.62	1,997.34	
31347851240	396.72	-	1,600.62	1,997.34	
31347851266	495.90	-	1,777.82	2,273.72	
31347851282	396.72	-	-	396.72	
31347851305	396.72	-	1,600.62	1,997.34	
31347851321	495.90	-	1,777.82	2,273.72	
31347851347	297.55	-	1,423.40	1,720.95	
31347851363	297.55	-	1,423.40	1,720.95	
31347851389	297.55	-	1,423.40	1,720.95	
31347851402	297.55	-	1,423.40	1,720.95	
31347851428	396.72	-	1,600.62	1,997.34	
31347851444	396.72	-	1,600.62	1,997.34	
31347851460	396.72	-	1,600.62	1,997.34	
31347851486	396.72	-	1,600.62	1,997.34	
31347851509	396.72	-	1,600.62	1,997.34	
31347851525	396.72	-	1,600.62	1,997.34	
31347851541	396.72	-	1,600.62	1,997.34	
31347851567	396.72	-	1,600.62	1,997.34	
31347851583	396.72	-	1,600.62	1,997.34	
31347851606	396.72	-	1,600.62	1,997.34	
31347851622	396.72	-	1,600.62	1,997.34	
31347851648	396.72	-	1,600.62	1,997.34	
31347851664	396.72	-	1,600.62	1,997.34	
31347851680	396.72	-	1,600.62	1,997.34	
31347851703	396.72	-	1,600.62	1,997.34	
31347851729	396.72	-	1,600.62	1,997.34	
31347851745	396.72	-	1,600.62	1,997.34	
31347851761	396.72	-	1,600.62	1,997.34	
31347851787	396.72	-	1,600.62	1,997.34	
31347851800	396.72	-	1,600.62	1,997.34	

Hacienda Lakes CDD	
Fiscal Year 2027 Assessment Roll	
Parcel ID	O&M	Series 2016	Series 2024	Total Assessments	
31347851826	396.72	-	1,600.62	1,997.34	
31347851842	396.72	-	1,600.62	1,997.34	
31347851868	396.72	-	1,600.62	1,997.34	
31347851884	396.72	-	1,600.62	1,997.34	
31347851907	396.72	-	1,600.62	1,997.34	
31347851923	396.72	-	1,600.62	1,997.34	
31347851949	396.72	-	1,600.62	1,997.34	
31347851965	396.72	-	1,600.62	1,997.34	
31347851981	396.72	-	1,600.62	1,997.34	
31347852003	396.72	-	1,600.62	1,997.34	
31347852029	396.72	-	1,600.62	1,997.34	
31347852045	396.72	-	1,600.62	1,997.34	
31347852061	396.72	-	1,600.62	1,997.34	
31347852087	396.72	-	1,600.62	1,997.34	
31347852100	396.72	-	1,600.62	1,997.34	
31347852126	396.72	-	1,600.62	1,997.34	
31347852142	396.72	-	1,600.62	1,997.34	
31347852168	396.72	-	1,600.62	1,997.34	
31347852184	396.72	-	1,600.62	1,997.34	
31347852207	396.72	-	1,600.62	1,997.34	
31347852223	396.72	-	1,600.62	1,997.34	
31347852249	396.72	-	1,600.62	1,997.34	
31347852265	396.72	-	1,600.62	1,997.34	
31347852281	495.90	-	-	495.90	
31347852304	495.90	-	1,777.82	2,273.72	
31347852320	495.90	-	1,777.82	2,273.72	
31347852346	495.90	-	1,777.82	2,273.72	
31347852362	495.90	-	1,777.82	2,273.72	
31347852388	495.90	-	1,777.82	2,273.72	
31347852401	396.72	-	1,600.62	1,997.34	
31347852427	396.72	-	1,600.62	1,997.34	
31347852443	396.72	-	1,600.62	1,997.34	
31347852469	396.72	-	1,600.62	1,997.34	
31347852485	396.72	-	1,600.62	1,997.34	
31347852508	396.72	-	1,600.62	1,997.34	
31347852524	396.72	-	1,600.62	1,997.34	
31347852540	396.72	-	1,600.62	1,997.34	
31347852566	396.72	-	1,600.62	1,997.34	
31347852582	396.72	-	1,600.62	1,997.34	
31347852605	396.72	-	1,600.62	1,997.34	
31347852621	396.72	-	1,600.62	1,997.34	
31347852647	396.72	-	1,600.62	1,997.34	
31347852663	495.90	-	1,777.82	2,273.72	
31347852689	495.90	-	1,777.82	2,273.72	

Hacienda Lakes CDD	
Fiscal Year 2027 Assessment Roll	
Parcel ID	O&M	Series 2016	Series 2024	Total Assessments	
31347852702	495.90	-	1,777.82	2,273.72	
31347852728	495.90	-	1,777.82	2,273.72	
31347852744	495.90	-	1,777.82	2,273.72	
31347852760	495.90	-	1,777.82	2,273.72	
31347852786	495.90	-	1,777.82	2,273.72	
31347852809	495.90	-	1,777.82	2,273.72	
31347852825	495.90	-	1,777.82	2,273.72	
31347852841	495.90	-	1,777.82	2,273.72	
31347852867	495.90	-	1,777.82	2,273.72	
31347852883	495.90	-	1,777.82	2,273.72	
31347852906	495.90	-	1,777.82	2,273.72	
31347852922	495.90	-	1,777.82	2,273.72	
31347852948	495.90	-	1,777.82	2,273.72	
31347852964	495.90	-	1,777.82	2,273.72	
31347852980	495.90	-	1,777.82	2,273.72	
31347853002	495.90	-	1,777.82	2,273.72	
31347853028	495.90	-	1,777.82	2,273.72	
31347853044	495.90	-	1,777.82	2,273.72	
31347853060	495.90	-	-	495.90	
31347853086	495.90	-	1,777.82	2,273.72	
31347853109	495.90	-	1,777.82	2,273.72	
31347853125	495.90	-	1,777.82	2,273.72	
31347853141	495.90	-	1,777.82	2,273.72	
31347853167	495.90	-	1,777.82	2,273.72	
31347853183	495.90	-	1,777.82	2,273.72	
31347853206	495.90	-	1,777.82	2,273.72	
31347853222	495.90	-	-	495.90	
31347853248	495.90	-	1,777.82	2,273.72	
31347853264	495.90	-	1,777.82	2,273.72	
31347853280	495.90	-	1,777.82	2,273.72	
31347853303	495.90	-	1,777.82	2,273.72	
31347853329	495.90	-	1,777.82	2,273.72	
31347853345	297.55	-	-	297.55	
31347853361	297.55	-	1,423.40	1,720.95	
31347853387	297.55	-	1,423.40	1,720.95	
31347853400	297.55	-	1,423.40	1,720.95	
31347853426	297.55	-	1,423.40	1,720.95	
31347853442	297.55	-	1,423.40	1,720.95	
31347853468	297.55	-	1,423.40	1,720.95	
31347853484	297.55	-	1,423.40	1,720.95	
31347853507	297.55	-	1,423.40	1,720.95	
31347853523	297.55	-	1,423.40	1,720.95	
31347853549	297.55	-	1,423.40	1,720.95	
31347853565	297.55	-	1,423.40	1,720.95	

Hacienda Lakes CDD	
Fiscal Year 2027 Assessment Roll	
Parcel ID	O&M	Series 2016	Series 2024	Total Assessments	
31347853581	297.55	-	1,423.40	1,720.95	
31347853604	297.55	-	-	297.55	
31347853620	297.55	-	1,423.40	1,720.95	
31347853646	297.55	-	1,423.40	1,720.95	
31347853662	297.55	-	1,423.40	1,720.95	
31347853688	297.55	-	1,423.40	1,720.95	
31347853701	297.55	-	1,423.40	1,720.95	
31347853727	297.55	-	1,423.40	1,720.95	
31347853743	297.55	-	1,423.40	1,720.95	
31347853769	297.55	-	1,423.40	1,720.95	
31347853785	297.55	-	1,423.40	1,720.95	
31347853808	297.55	-	1,423.40	1,720.95	
31347853824	297.55	-	-	297.55	
31347853840	297.55	-	1,423.40	1,720.95	
31347853866	297.55	-	1,423.40	1,720.95	
31347853882	297.55	-	1,423.40	1,720.95	
31347853905	297.55	-	1,423.40	1,720.95	
31347853921	297.55	-	1,423.40	1,720.95	
31347853947	297.55	-	1,423.40	1,720.95	
31347853963	297.55	-	1,423.40	1,720.95	
31347853989	297.55	-	1,423.40	1,720.95	
31347854001	297.55	-	1,423.40	1,720.95	
31347854027	297.55	-	1,423.40	1,720.95	
31347854043	297.55	-	1,423.40	1,720.95	
31347854069	297.55	-	1,423.40	1,720.95	
31347854085	297.55	-	1,423.40	1,720.95	
31347854108	297.55	-	1,423.40	1,720.95	
31347854124	297.55	-	1,423.40	1,720.95	
31347854140	297.55	-	1,423.40	1,720.95	
31347854166	297.55	-	1,423.40	1,720.95	
31347854182	297.55	-	1,423.40	1,720.95	
31347854205	297.55	-	1,423.40	1,720.95	
31347854221	297.55	-	1,423.40	1,720.95	
31347854247	297.55	-	1,423.40	1,720.95	
31347854344	495.90	-	1,777.82	2,273.72	
31347854360	495.90	-	1,777.82	2,273.72	
31347854386	495.90	-	1,777.82	2,273.72	
31347854409	495.90	-	-	495.90	
31347854483	495.90	-	1,777.82	2,273.72	
31347854506	495.90	-	1,777.82	2,273.72	
31347854577	495.90	-	-	495.90	
31347854593	495.90	-	1,777.82	2,273.72	
31347854616	495.90	-	1,777.82	2,273.72	
31347855084	396.72	-	-	396.72	

Hacienda Lakes CDD	
Fiscal Year 2027 Assessment Roll	
Parcel ID	O&M	Series 2016	Series 2024	Total Assessments	
31347855107	396.72	-	1,600.62	1,997.34	
31347855123	396.72	-	-	396.72	
31347855149	396.72	-	1,600.62	1,997.34	
31347855165	396.72	-	1,600.62	1,997.34	
31347855181	396.72	-	1,600.62	1,997.34	
31347855204	396.72	-	1,600.62	1,997.34	
31347855220	396.72	-	-	396.72	
31347855246	396.72	-	1,600.62	1,997.34	
31347855262	396.72	-	1,600.62	1,997.34	
31347855288	396.72	-	1,600.62	1,997.34	
31347855301	396.72	-	1,600.62	1,997.34	
31347855327	396.72	-	1,600.62	1,997.34	
31347855343	396.72	-	1,600.62	1,997.34	
31347855369	396.72	-	1,600.62	1,997.34	
31347855385	396.72	-	1,600.62	1,997.34	
31347855408	396.72	-	1,600.62	1,997.34	
31347855424	396.72	-	1,600.62	1,997.34	
31347855440	396.72	-	1,600.62	1,997.34	
31347855466	396.72	-	1,600.62	1,997.34	
31347855482	396.72	-	1,600.62	1,997.34	
31347855505	396.72	-	1,600.62	1,997.34	
31347855521	396.72	-	-	396.72	
31347855547	396.72	-	1,600.62	1,997.34	
31347855563	396.72	-	1,600.62	1,997.34	
31347855589	396.72	-	1,600.62	1,997.34	
31347855602	396.72	-	1,600.62	1,997.34	
31347855628	396.72	-	1,600.62	1,997.34	
31347855644	396.72	-	1,600.62	1,997.34	
31347855660	396.72	-	1,600.62	1,997.34	
31347855686	396.72	-	1,600.62	1,997.34	
31347855709	396.72	-	1,600.62	1,997.34	
31347855725	396.72	-	1,600.62	1,997.34	
31347855741	396.72	-	1,600.62	1,997.34	
31347855767	396.72	-	-	396.72	
31347855783	396.72	-	1,600.62	1,997.34	
31347855806	396.72	-	1,600.62	1,997.34	
31347855822	396.72	-	1,600.62	1,997.34	
31347855848	396.72	-	1,600.62	1,997.34	
31347855987	297.55	-	1,423.40	1,720.95	
31347856009	297.55	-	1,423.40	1,720.95	
31347856025	297.55	-	1,423.40	1,720.95	
31347856041	297.55	-	1,423.40	1,720.95	
31347856067	297.55	-	1,423.40	1,720.95	
31347856083	297.55	-	1,423.40	1,720.95	

Hacienda Lakes CDD	
Fiscal Year 2027 Assessment Roll	
Parcel ID	O&M	Series 2016	Series 2024	Total Assessments	
31347856106	297.55	-	1,423.40	1,720.95	
31347856122	297.55	-	1,423.40	1,720.95	
31347856148	297.55	-	1,423.40	1,720.95	
31347856164	297.55	-	1,423.40	1,720.95	
31347856180	297.55	-	1,423.40	1,720.95	
31347856203	297.55	-	1,423.40	1,720.95	
31347856229	297.55	-	1,423.40	1,720.95	
31347856245	297.55	-	1,423.40	1,720.95	
31347856261	297.55	-	1,423.40	1,720.95	
31347856287	297.55	-	1,423.40	1,720.95	
31347856300	297.55	-	1,423.40	1,720.95	
31347856326	297.55	-	1,423.40	1,720.95	
31347856342	297.55	-	1,423.40	1,720.95	
31347856368	297.55	-	1,423.40	1,720.95	
31347856384	297.55	-	1,423.40	1,720.95	
31347856407	297.55	-	1,423.40	1,720.95	
31347860228	396.72	-	1,600.62	1,997.34	
31347860244	396.72	-	1,600.62	1,997.34	
31347860260	396.72	-	1,600.62	1,997.34	
31347860286	396.72	-	1,600.62	1,997.34	
31347860309	396.72	-	1,600.62	1,997.34	
31347860325	396.72	-	1,600.62	1,997.34	
31347860341	396.72	-	1,600.62	1,997.34	
31347860367	396.72	-	1,600.62	1,997.34	
31347860383	396.72	-	1,600.62	1,997.34	
31347860406	396.72	-	1,600.62	1,997.34	
31347860422	396.72	-	1,600.62	1,997.34	
31347860448	396.72	-	1,600.62	1,997.34	
31347860464	396.72	-	1,600.62	1,997.34	
31347860480	396.72	-	1,600.62	1,997.34	
31347860503	396.72	-	1,600.62	1,997.34	
31347860529	396.72	-	1,600.62	1,997.34	
31347860545	396.72	-	1,600.62	1,997.34	
31347860561	396.72	-	1,600.62	1,997.34	
31347860587	396.72	-	1,600.62	1,997.34	
31347860600	396.72	-	1,600.62	1,997.34	
31347860626	297.55	-	1,423.40	1,720.95	
31347860642	297.55	-	-	297.55	
31347860668	297.55	-	-	297.55	
31347860684	297.55	-	1,423.40	1,720.95	
31347860707	297.55	-	1,423.40	1,720.95	
31347860723	297.55	-	1,423.40	1,720.95	
31347860749	297.55	-	1,423.40	1,720.95	
31347860765	297.55	-	1,423.40	1,720.95	

Hacienda Lakes CDD	
Fiscal Year 2027 Assessment Roll	
Parcel ID	O&M	Series 2016	Series 2024	Total Assessments	
31347860781	297.55	-	-	297.55	
31347860804	297.55	-	1,423.40	1,720.95	
31347860820	297.55	-	1,423.40	1,720.95	
31347860846	297.55	-	1,423.40	1,720.95	
31347860862	297.55	-	1,423.40	1,720.95	
31347860888	297.55	-	1,423.40	1,720.95	
31347860901	297.55	-	-	297.55	
31347860927	297.55	-	1,423.40	1,720.95	
31347860943	396.72	-	1,600.62	1,997.34	
31347860969	396.72	-	1,600.62	1,997.34	
31347860985	396.72	-	1,600.62	1,997.34	
31347861007	396.72	-	1,600.62	1,997.34	
31347861023	396.72	-	1,600.62	1,997.34	
31347861049	396.72	-	1,600.62	1,997.34	
31347861065	396.72	-	1,600.62	1,997.34	
31347861081	396.72	-	1,600.62	1,997.34	
31347861104	396.72	-	1,600.62	1,997.34	
31347861120	396.72	-	1,600.62	1,997.34	
31347861146	396.72	-	1,600.62	1,997.34	
31347861162	396.72	-	1,600.62	1,997.34	
31347861188	396.72	-	1,600.62	1,997.34	
31347861201	396.72	-	1,600.62	1,997.34	
31347861227	396.72	-	1,600.62	1,997.34	
31347861243	396.72	-	1,600.62	1,997.34	
31347861269	396.72	-	1,600.62	1,997.34	
31347861285	396.72	-	1,600.62	1,997.34	
31347861308	396.72	-	1,600.62	1,997.34	
31347861324	396.72	-	1,600.62	1,997.34	
31347861340	495.90	-	1,777.82	2,273.72	
31347861366	495.90	-	1,777.82	2,273.72	
31347861382	297.55	-	-	297.55	
31347861405	297.55	-	1,423.40	1,720.95	
31347861421	297.55	-	-	297.55	
31347861447	297.55	-	1,423.40	1,720.95	
31347861463	297.55	-	1,423.40	1,720.95	
31347861489	297.55	-	1,423.40	1,720.95	
31347861502	297.55	-	1,423.40	1,720.95	
31347861528	297.55	-	1,423.40	1,720.95	
31347861544	297.55	-	1,423.40	1,720.95	
31347861560	297.55	-	1,423.40	1,720.95	
31347861586	495.90	-	1,777.82	2,273.72	
31347861609	495.90	-	1,777.82	2,273.72	
31347861625	495.90	-	1,777.82	2,273.72	
31347861641	495.90	-	1,777.82	2,273.72	

Hacienda Lakes CDD	
Fiscal Year 2027 Assessment Roll	
Parcel ID	O&M	Series 2016	Series 2024	Total Assessments	
31347861667	495.90	-	-	495.90	
31347861683	495.90	-	1,777.82	2,273.72	
31347861706	495.90	-	1,777.82	2,273.72	
31347861722	495.90	-	1,777.82	2,273.72	
31347861748	495.90	-	-	495.90	
31347861764	495.90	-	1,777.82	2,273.72	
31347861780	495.90	-	1,777.82	2,273.72	
31347863348	297.55	-	-	297.55	
31347863364	297.55	-	1,423.40	1,720.95	
31347863380	297.55	-	1,423.40	1,720.95	
31347863403	297.55	-	1,423.40	1,720.95	
31347863429	297.55	-	1,423.40	1,720.95	
31347863445	297.55	-	1,423.40	1,720.95	
31347863461	297.55	-	-	297.55	
31347863487	297.55	-	1,423.40	1,720.95	
31347863500	297.55	-	1,423.40	1,720.95	
31347863526	297.55	-	1,423.40	1,720.95	
31347863542	297.55	-	1,423.40	1,720.95	
31347863568	297.55	-	1,423.40	1,720.95	
31347863584	297.55	-	1,423.40	1,720.95	
31347863607	297.55	-	1,423.40	1,720.95	
31347863623	297.55	-	1,423.40	1,720.95	
31347863649	297.55	-	1,423.40	1,720.95	
31347863665	297.55	-	1,423.40	1,720.95	
31347863681	297.55	-	1,423.40	1,720.95	
31347863704	297.55	-	1,423.40	1,720.95	
31347863720	297.55	-	-	297.55	
31347863746	297.55	-	1,423.40	1,720.95	
31347863762	297.55	-	1,423.40	1,720.95	
31347863788	297.55	-	1,423.40	1,720.95	
31347863801	297.55	-	1,423.40	1,720.95	
31347863827	297.55	-	1,423.40	1,720.95	
31347863843	297.55	-	1,423.40	1,720.95	
31347863869	297.55	-	1,423.40	1,720.95	
31347863885	297.55	-	1,423.40	1,720.95	
31347863908	297.55	-	1,423.40	1,720.95	
31347863924	297.55	-	1,423.40	1,720.95	
31347863940	297.55	-	1,423.40	1,720.95	
31347863966	297.55	-	1,423.40	1,720.95	
31347863982	297.55	-	1,423.40	1,720.95	
31347864004	297.55	-	1,423.40	1,720.95	
31347864020	297.55	-	1,423.40	1,720.95	
31347864046	297.55	-	1,423.40	1,720.95	
31347864062	297.55	-	1,423.40	1,720.95	

Hacienda Lakes CDD	
Fiscal Year 2027 Assessment Roll	
Parcel ID	O&M	Series 2016	Series 2024	Total Assessments	
31347864088	297.55	-	1,423.40	1,720.95	
31347864101	297.55	-	1,423.40	1,720.95	
31347864127	297.55	-	1,423.40	1,720.95	
31347864143	297.55	-	1,423.40	1,720.95	
31347864169	297.55	-	1,423.40	1,720.95	
31347864185	297.55	-	-	297.55	
31347864208	297.55	-	1,423.40	1,720.95	
31347864224	297.55	-	1,423.40	1,720.95	
31347864240	297.55	-	-	297.55	
31347864266	297.55	-	-	297.55	
31347864282	297.55	-	-	297.55	
31347864305	396.72	-	1,600.62	1,997.34	
31347864321	396.72	-	1,600.62	1,997.34	
31347864347	396.72	-	-	396.72	
31347864363	396.72	-	-	396.72	
31347864389	396.72	-	-	396.72	
31347864402	396.72	-	-	396.72	
31347864428	396.72	-	1,600.62	1,997.34	
31347864444	396.72	-	1,600.62	1,997.34	
31347864460	396.72	-	1,600.62	1,997.34	
31347864486	396.72	-	1,600.62	1,997.34	
31347864509	396.72	-	1,600.62	1,997.34	
31347864525	396.72	-	-	396.72	
31347864541	396.72	-	1,600.62	1,997.34	
31347864567	396.72	-	1,600.62	1,997.34	
31347864583	396.72	-	1,600.62	1,997.34	
31347864703	396.72	-	1,600.62	1,997.34	
31347864729	396.72	-	1,600.62	1,997.34	
31347864745	396.72	-	1,600.62	1,997.34	
31347864761	396.72	-	1,600.62	1,997.34	
31347864787	396.72	-	1,600.62	1,997.34	
31347864800	396.72	-	1,600.62	1,997.34	
31347864826	396.72	-	1,600.62	1,997.34	
31347864842	396.72	-	1,600.62	1,997.34	
31347864868	396.72	-	1,600.62	1,997.34	
31347864884	396.72	-	1,600.62	1,997.34	
31347864907	396.72	-	1,600.62	1,997.34	
31347864923	396.72	-	1,600.62	1,997.34	
31347864949	495.90	-	1,777.82	2,273.72	
31347864965	495.90	-	1,777.82	2,273.72	
31347864981	495.90	-	1,777.82	2,273.72	
31347865003	495.90	-	1,777.82	2,273.72	
31347865029	495.90	-	1,777.82	2,273.72	
31347865045	495.90	-	1,777.82	2,273.72	

Hacienda Lakes CDD	
Fiscal Year 2027 Assessment Roll	
Parcel ID	O&M	Series 2016	Series 2024	Total Assessments	
31347865061	495.90	-	1,777.82	2,273.72	
31347865087	495.90	-	1,777.82	2,273.72	
31347865100	495.90	-	1,777.82	2,273.72	
31347865126	495.90	-	1,777.82	2,273.72	
31347865142	495.90	-	1,777.82	2,273.72	
31347865168	495.90	-	1,777.82	2,273.72	
31347865184	495.90	-	1,777.82	2,273.72	
31347865207	495.90	-	1,777.82	2,273.72	
31347865223	495.90	-	1,777.82	2,273.72	
31347865249	495.90	-	1,777.82	2,273.72	
31347865265	495.90	-	1,777.82	2,273.72	
31347865281	396.72	-	1,600.62	1,997.34	
31347865304	396.72	-	1,600.62	1,997.34	
31347865320	396.72	-	1,600.62	1,997.34	
31347865346	396.72	-	1,600.62	1,997.34	
31347865362	396.72	-	1,600.62	1,997.34	
31347865388	396.72	-	1,600.62	1,997.34	
31347865401	396.72	-	1,600.62	1,997.34	
31347865427	396.72	-	1,600.62	1,997.34	
31347865443	396.72	-	1,600.62	1,997.34	
31347865469	396.72	-	1,600.62	1,997.34	
31347865485	396.72	-	1,600.62	1,997.34	
31347865508	396.72	-	1,600.62	1,997.34	
31347865524	396.72	-	1,600.62	1,997.34	
31347865540	396.72	-	1,600.62	1,997.34	
31347865566	396.72	-	1,600.62	1,997.34	
31347865582	396.72	-	1,600.62	1,997.34	
31347865605	396.72	-	1,600.62	1,997.34	
31347865621	396.72	-	1,600.62	1,997.34	
31347865647	396.72	-	1,600.62	1,997.34	
31347865663	396.72	-	1,600.62	1,997.34	
31347865689	396.72	-	1,600.62	1,997.34	
31347865702	396.72	-	1,600.62	1,997.34	
31347865728	396.72	-	1,600.62	1,997.34	
31347865744	396.72	-	1,600.62	1,997.34	
31347865760	396.72	-	1,600.62	1,997.34	
31347865786	396.72	-	1,600.62	1,997.34	
31347865809	396.72	-	1,600.62	1,997.34	
31347865825	396.72	-	1,600.62	1,997.34	
31347865841	396.72	-	1,600.62	1,997.34	
31347865867	396.72	-	1,600.62	1,997.34	
31347865883	396.72	-	1,600.62	1,997.34	
31347865906	396.72	-	1,600.62	1,997.34	
31347865922	396.72	-	1,600.62	1,997.34	

Hacienda Lakes CDD	
Fiscal Year 2027 Assessment Roll	
Parcel ID	O&M	Series 2016	Series 2024	Total Assessments	
31347865948	396.72	-	1,600.62	1,997.34	
31347865964	396.72	-	1,600.62	1,997.34	
31347865980	396.72	-	1,600.62	1,997.34	
31347866002	396.72	-	1,600.62	1,997.34	
31347866028	396.72	-	1,600.62	1,997.34	
31347866044	396.72	-	1,600.62	1,997.34	
31347866060	396.72	-	1,600.62	1,997.34	
31347866086	396.72	-	1,600.62	1,997.34	
31347866109	396.72	-	1,600.62	1,997.34	
31347866125	396.72	-	1,600.62	1,997.34	
31347866141	396.72	-	1,600.62	1,997.34	
31347866167	396.72	-	1,600.62	1,997.34	
31347870027	396.72	-	1,600.62	1,997.34	
31347870043	396.72	-	1,600.62	1,997.34	
31347870069	396.72	-	1,600.62	1,997.34	
31347870085	396.72	-	1,600.62	1,997.34	
31347870108	396.72	-	1,600.62	1,997.34	
31374000200	396.72	1,486.05	-	1,882.77	
31374000226	396.72	1,486.05	-	1,882.77	
31374000242	396.72	1,486.05	-	1,882.77	
31374000268	396.72	1,486.05	-	1,882.77	
31374000284	396.72	1,486.05	-	1,882.77	
31374000307	396.72	1,486.05	-	1,882.77	
31374000323	396.72	1,486.05	-	1,882.77	
31374000349	396.72	1,486.05	-	1,882.77	
31374000365	396.72	1,486.05	-	1,882.77	
31374000381	396.72	1,486.05	-	1,882.77	
31374000404	396.72	1,486.05	-	1,882.77	
31374000420	396.72	1,486.05	-	1,882.77	
31374000446	396.72	1,486.05	-	1,882.77	
31374000462	396.72	1,486.05	-	1,882.77	
31374000488	396.72	1,486.05	-	1,882.77	
31374000501	396.72	1,486.05	-	1,882.77	
31374000527	396.72	1,486.05	-	1,882.77	
31374000543	396.72	1,486.05	-	1,882.77	
31374000569	396.72	1,486.05	-	1,882.77	
31374000585	396.72	1,486.05	-	1,882.77	
31374000608	396.72	1,486.05	-	1,882.77	
31374000624	396.72	1,486.05	-	1,882.77	
31374000640	396.72	1,486.05	-	1,882.77	
31374000666	396.72	1,486.05	-	1,882.77	
31374000682	396.72	1,486.05	-	1,882.77	
31374000705	396.72	1,486.05	-	1,882.77	
31374000721	396.72	1,486.05	-	1,882.77	

Hacienda Lakes CDD	
Fiscal Year 2027 Assessment Roll	
Parcel ID	O&M	Series 2016	Series 2024	Total Assessments	
31374000747	396.72	1,486.05	-	1,882.77	
31374000763	396.72	1,486.05	-	1,882.77	
31374000789	396.72	1,486.05	-	1,882.77	
31374000802	396.72	1,486.05	-	1,882.77	
31374000828	396.72	1,486.05	-	1,882.77	
31374000844	396.72	1,486.05	-	1,882.77	
31374000860	396.72	1,486.05	-	1,882.77	
31374000886	396.72	1,486.05	-	1,882.77	
31374000909	396.72	1,486.05	-	1,882.77	
31374000925	396.72	1,486.05	-	1,882.77	
31374000941	396.72	1,486.05	-	1,882.77	
31374000967	396.72	1,486.05	-	1,882.77	
31374000983	396.72	1,486.05	-	1,882.77	
31374001005	396.72	1,486.05	-	1,882.77	
31374001021	396.72	1,486.05	-	1,882.77	
31374001047	396.72	1,486.05	-	1,882.77	
31374001063	396.72	1,486.05	-	1,882.77	
31374001089	396.72	1,486.05	-	1,882.77	
31374001102	396.72	1,486.05	-	1,882.77	
31374001128	396.72	1,486.05	-	1,882.77	
31374001144	396.72	1,486.05	-	1,882.77	
31374001160	396.72	1,486.05	-	1,882.77	
31374001186	396.72	1,486.05	-	1,882.77	
31374001209	396.72	1,486.05	-	1,882.77	
31374001225	396.72	1,486.05	-	1,882.77	
31374001241	396.72	1,486.05	-	1,882.77	
31374001267	396.72	1,486.05	-	1,882.77	
31374001283	396.72	1,486.05	-	1,882.77	
31374001306	396.72	1,486.05	-	1,882.77	
31374001322	396.72	1,486.05	-	1,882.77	
31374001348	396.72	1,486.05	-	1,882.77	
31374001364	396.72	1,486.05	-	1,882.77	
31374001380	396.72	1,486.05	-	1,882.77	
31374001403	396.72	1,486.05	-	1,882.77	
31374001429	396.72	1,486.05	-	1,882.77	
31374001445	396.72	1,486.05	-	1,882.77	
31374001461	396.72	1,486.05	-	1,882.77	
31374001487	396.72	1,486.05	-	1,882.77	
31374001500	396.72	1,486.05	-	1,882.77	
31374001526	396.72	1,486.05	-	1,882.77	
31374001542	396.72	1,486.05	-	1,882.77	
31374001568	396.72	1,486.05	-	1,882.77	
31374001584	396.72	1,486.05	-	1,882.77	
31374001607	396.72	1,486.05	-	1,882.77	

Hacienda Lakes CDD	
Fiscal Year 2027 Assessment Roll	
Parcel ID	O&M	Series 2016	Series 2024	Total Assessments	
31374001623	396.72	1,486.05	-	1,882.77	
31374001649	396.72	1,486.05	-	1,882.77	
31374001665	396.72	1,486.05	-	1,882.77	
31374001681	396.72	1,486.05	-	1,882.77	
48586002021	43,143.54	-	-	43,143.54	
	452,066.99	636,636.96	644,727.78	1,733,431.73	
	33,905.02	47,747.77	48,354.58	130,007.38	
	418,161.97	588,889.19	596,373.20	1,603,424.35	

Hacienda Lakes Community Development District

Financing Matters:
Consideration of Resolution 2026-09, Establishing Checking Account and Signers

RESOLUTION 2026-09

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE HACIENDA LAKES COMMUNITY DEVELOPMENT DISTRICT AUTHORIZING THE DISTRICT MANAGER TO ESTABLISH A CHECKING ACCOUNT ON BEHALF OF THE DISTRICT AND TO DESIGNATE THE AUTHORIZED SIGNATORIES FOR THE DISTRICT’S OPERATING BANK ACCOUNT(S); AND PROVIDING FOR AN EFFECTIVE DATE.

WHEREAS, the Hacienda Lakes Community Development District (“District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, and located in Collier County, Florida; and

WHEREAS, the Board of Supervisors of the District (“Board”) desires to establish a checking account on behalf of the District; and

WHEREAS, pursuant to Chapter 190, Florida Statutes, the funds of the District shall be disbursed by warrant or check signed by the Treasurer and by such other person as may be authorized by the Board; and

WHEREAS, the Board has pursuant to Resolution 2026-01, elected a Secretary and Treasurer for the District; and

WHEREAS, the District Board desires to authorize signatories for the operating bank accounts(s).

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

The District Manager is hereby authorized to establish a checking account on behalf of the District.
The Chair, Secretary, Treasurer and Assistant Treasurer are hereby designated as authorized signatories for the operating bank account(s) of the District.
This Resolution shall take effect immediately upon its adoption.

PASSED AND ADOPTED this17th day of August 2026.

ATTEST:	HACIENDA LAKES COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chairperson, Board of Supervisors
1

Hacienda Lakes Community Development District

Financing Matters:
Review and Acceptance of FY 2025 Audit Report

HACIENDA LAKES COMMUNITY DEVELOPMENT DISTRICT
COLLIER COUNTY, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

HACIENDA LAKES COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA

TABLE OF CONTENTS

	Page	
INDEPENDENT AUDITOR’S REPORT	1-2	
MANAGEMENT’S DISCUSSION AND ANALYSIS	3-6	
BASIC FINANCIAL STATEMENTS		
Government-Wide Financial Statements:		
Statement of Net Position	7	
Statement of Activities	8	
Fund Financial Statements:		
Balance Sheet – Governmental Funds	9	
Reconciliation of the Balance Sheet – Governmental Funds
to the Statement of Net Position	
10	
Statement of Revenues, Expenditures and Changes in Fund Balances –
Governmental Funds	
11	
Reconciliation of the Statement of Revenues, Expenditures and Changes in
Fund Balances of Governmental Funds to the Statement of Activities	
12	
Notes to the Financial Statements	13-21	
REQUIRED SUPPLEMENTARY INFORMATION		
Schedule of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual – General Fund	
22	
Notes to Required Supplementary Information	23	
OTHER INFORMATION		
Data Elements required by FL Statute 218.39 (3) (c)	24	
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	

25-26	
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	

27	
MANAGEMENT LETTER PURSUANT TO THE RULES
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	
28-29	

INDEPENDENT AUDITOR’S REPORT

To the Board of Supervisors
Hacienda Lakes Community Development District Collier County, Florida

1001 Yamato Road ▪ Suite 301 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities and each major fund of Hacienda Lakes Community Development District, Collier County, Florida (“District”) as of and for the fiscal year ended September 30, 2025, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of September 30, 2025, and the respective changes in financial position thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
The District’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information Included in the Financial Report
Management is responsible for the other information included in the financial report. The other information comprises the information for compliance with FL Statute 218.39 (3) (c), but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated June 25, 2026, on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.

June 25, 2026

MANAGEMENT’S DISCUSSION AND ANALYSIS

Our discussion and analysis of Hacienda Lakes Community Development District, Collier County, Florida (“District”) provides a narrative overview of the District’s financial activities for the fiscal year ended September 30, 2025. Please read it in conjunction with the District’s Independent Auditor’s Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.

FINANCIAL HIGHLIGHTS

The liabilities of the District exceeded its assets at the close of the most recent fiscal year resulting in a net position deficit balance of ($461,695).

The change in the District’s total net position in comparison with the prior fiscal year was ($9,859), a decrease. The key components of the District’s net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2025, the District’s governmental funds reported combined ending fund balances of
$1,588,627, an increase of $94,406 in comparison with the prior fiscal year. A portion of the fund balance is non-spendable for prepaid items and deposits, restricted for debt service and capital projects, and the remainder is unassigned fund balance which is available for spending at the District’s discretion.
OVERVIEW OF FINANCIAL STATEMENTS

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

Government-Wide Financial Statements

The government-wide financial statements are designed to provide readers with a broad overview of the District’s finances, in a manner similar to a private-sector business.
The statement of net position presents information on all the District’s assets, deferred outflows of resources, liabilities, and deferred inflows of resources with the residual amount being reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.

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

The government-wide financial statements include all governmental activities that are principally supported by special assessments. The District does not have any business-type activities. The governmental activities of the District include the general government (management) and maintenance functions.

Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The District has one fund category: governmental funds.

OVERVIEW OF FINANCIAL STATEMENTS (Continued)

Governmental Funds
Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a District’s near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the District’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The District maintains three governmental funds for external reporting. Information is presented separately in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the general, debt service and capital projects funds. All funds are considered to be 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, liabilities exceeded assets at the close of the most recent fiscal year. There is no such deficit reflected in the governmental fund statements. The deficit primarily relates to capital outlay which has been financed through the issuance of long-term debt but is not owned or maintained by the District.

Key components of the District’s net position are reflected in the following table:
NET POSITION SEPTEMBER 30,
	2025	2024	
Current and other assets	$	1,613,189	$	1,506,659	
Capital assets, net of depreciation	13,883,227	14,506,464	
Total assets	15,496,416	16,013,123	
Current liabilities	310,760	313,496	
Long-term liabilities	15,647,351	16,151,463	
Total liabilities	15,958,111	16,464,959	
Net position	
Net investment in capital assets	(1,764,124)	(1,644,999)	
Restricted	965,450	872,659	
Unrestricted	336,979	320,504	
Total net position	$	(461,695)	$	(451,836)	

The District’s net position reflects its investment in capital assets (e.g. land, land improvements, and infrastructure) less any related debt used to acquire those assets that is still outstanding. These assets are used to provide services to residents; consequently, these assets are not available for future spending. Although the District’s investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued)

The restricted portion of the District’s net position represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position may be used to meet the District’s other obligations.
The District’s net position decreased during the most recent fiscal year. The majority of the decrease represents the extent to which the cost of operations and depreciation expense exceeded ongoing program revenues.
Key elements of the change in net position are reflected in the following table:
CHANGES IN NET POSITION
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,
	2025	2024	
Revenues: Program revenues
Charges for services	

$	1,642,943	

$	1,810,168	
Operating grants and contributions	47,672	87,185	
Capital grants and contributions	1,956	803	
General revenues	1,431	3,395	
Total revenues	1,694,002	1,901,551	
Expenses:	
General government	100,114	113,969	
Maintenance and operations	901,742	848,712	
Interest	702,005	859,512	
Bond issuance costs	-	231,255	
Total expenses	1,703,861	2,053,448	
Change in net position	(9,859)	(151,897)	
Net position, beginning	(451,836)	(299,939)	
Net position, ending	$	(461,695)	$	(451,836)	

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2025, was $1,703,861. The costs of the District’s activities were primarily funded by program revenues. Program revenues, comprised primarily of assessments, decreased in the current fiscal year as a result of a decrease in assessment rates. The decrease in expenses for the current fiscal year is primarily due to bond issuance costs recorded in the prior fiscal year.

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

CAPITAL ASSETS AND DEBT ADMINISTRATION

Capital Assets
At September 30, 2025, the District had $18,697,104 invested in capital assets for its governmental activities. In the government-wide financial statements depreciation of $4,813,877 has been taken, which resulted in a net book value of $13,883,227. More detailed information about the District’s capital assets is presented in the notes of the financial statements.

Capital Debt
At September 30, 2025, the District had $15,687,000 in Bonds outstanding for its governmental activities. More detailed information about the District’s capital debt is presented in the notes of the financial statements.

ECONOMIC FACTORS AND NEXT YEARS BUDGET

The District does not anticipate any major projects or significant changes to its infrastructure maintenance program for the subsequent fiscal year. In addition, it is anticipated that the general operations of the District will remain fairly constant.

CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT

This financial report is designed to provide our citizens, landowners, customers, investors and creditors with a general overview of the District’s finances and to demonstrate the District’s accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact the Hacienda Lakes Community Development District’s Finance Department at 707 Orchid Drive, Suite 100, Naples, Florida 34102.

HACIENDA LAKES COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA
STATEMENT OF NET POSITION SEPTEMBER 30, 2025

	Governmental
	Activities		
ASSETS		
Cash	$	357,481	
Prepaid items	7,123	
Deposits	3,185	
Restricted assets:		
Investments	1,245,400	
Capital assets:		
Depreciable, net		13,883,227 	
Total assets		15,496,416 	
LIABILITIES		
Accounts payable	24,562	
Accrued interest payable	286,198	
Non-current liabilities:		
Due within one year	505,000	
Due in more than one year		15,142,351 	
Total liabilities		15,958,111 	
NET POSITION		
Net investment in capital assets	(1,764,124)	
Restricted for debt service	905,573	
Restricted for capital projects	59,877	
Unrestricted		336,979 	
Total net position	 $	(461,695) 	

See notes to the financial statements

HACIENDA LAKES COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA
STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

Program Revenues

Net (Expense) Revenues and Changes in Net Position

Charges for
Functions/Programs	Expenses	Services Primary government:
Governmental activities:

Operating Grants and Contributions

Capital Grants and Contributions

Governmental Activities

General government

$	100,114	$

100,114	$	-	$

-	$	-

Maintenance and operations	901,742	289,832	-	1,956	(609,954)	
Interest on long-term debt	702,005	1,252,997	47,672	-	598,664	
Total governmental activities	1,703,861	1,642,943	47,672	1,956	(11,290)	

General revenues:
Unrestricted Investment earnings		1,431 	
Total general revenues		1,431 	
Change in net position	(9,859)	
Net position - beginning		(451,836) 	
Net position - ending	 $	(461,695) 	

See notes to the financial statements

BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2025

	Major Funds	
Capital

Total Governmental

General

Debt Service

Projects

Funds

ASSETS		
Cash	$	357,481	$	-	$	-	$	357,481	
Investments	-	1,185,523	59,877	1,245,400	
Due from other funds	-	6,248	-	6,248	
Prepaid items	7,123	-	-	7,123	
Deposits	3,185	-	-	3,185	
Total assets	$	367,789	$ 1,191,771	$	59,877	$ 1,619,437	

LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable	$	24,562	$	-	$	-	$	24,562	
Due to other funds	6,248	-	-	6,248	
Total liabilities	30,810	-	-	30,810	

Fund balances:
Nonspendable:
Prepaid items and deposits	10,308	-	-	10,308	
Restricted for:					
Debt service	-	1,191,771	-	1,191,771	
Capital projects	-	-	59,877	59,877	
Unassigned	326,671	-	-	326,671	
Total fund balances	336,979	1,191,771	59,877	1,588,627	

Total liabilities and fund balances	
$	367,789	
$ 1,191,771	
$	59,877	
$ 1,619,437	

See notes to the financial statements

RECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2025

Fund balance - governmental funds
Amounts reported for governmental activities in the statement of net position are different because:
Capital assets used in governmental activities are not financial resources and are not reported as assets in the governmental funds. The statement of net position includes those capital assets, net of any accumulated depreciation, in the net assets of the government as a whole.
Cost of capital assets	18,697,104

$  1,588,627

Accumulated depreciation		(4,813,877) 	13,883,227

Liabilities not due and payable from current available resources are not reported as liabilities in the governmental fund statements. All liabilities, both current and long-term, are reported in the government-wide financial statements.
Accrued interest payable	(286,198)	
Unamortized original issuance discount	39,649	
Bonds payable	  (15,687,000)	(15,933,549) 	
Net position of governmental activities	 $	(461,695) 	

See notes to the financial statements

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

	Major Funds	
Capital

Total Governmental

	General	Debt Service	Projects	Funds	
REVENUES
Assessments	
$	389,946	
$  1,252,997	
$	-	
$ 1,642,943	
Interest	1,431	47,672	1,956	51,059	
Total revenues	391,377	1,300,669	1,956	1,694,002	

EXPENDITURES
Current:
General government	96,397	3,717	-	100,114	
Maintenance and operations	278,505	-	-	278,505	
Debt Service:
Principal	
-	
506,000	
-	
506,000	
Interest	-	714,977	-	714,977	
Total expenditures	374,902	1,224,694	-	1,599,596	

Excess (deficiency) of revenues over (under) expenditures	

16,475	

75,975	

1,956	

94,406	

OTHER FINANCING SOURCES (USES)
Transfers in (out)	

-	

(25,741)	

25,741	

-	
Total other financing sources (uses)	-	(25,741)	25,741	-	

Net change in fund balances	
16,475	
50,234	
27,697	
94,406	
Fund balances - beginning	320,504	1,141,537	32,180	1,494,221	

Fund balances - ending	
$	336,979	
$  1,191,771	
$	59,877	
$ 1,588,627	

See notes to the financial statements

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

Net change in fund balances - total governmental funds
Amounts reported for governmental activities in the statement of activities are different because:

$	94,406

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.	

506,000	
Depreciation of capital assets is not recognized in the governmental fund financial statements, but is reported as an expense in the statement of activities.	

(623,237)	
Amortization of Bond discounts/premiums is not recognized in the governmental fund financial statements, but is reported as an expense in the statement of activities.	

(1,888)	
The change in accrued interest on long-term liabilities between the current and prior fiscal year is recorded in the statement of activities but not in the governmental fund financial statements.	

	14,860 	
Change in net position of governmental activities	 $	(9,859) 	

See notes to the financial statements

NOTES TO FINANCIAL STATEMENTS

NOTE 1 – NATURE OF ORGANIZATION AND REPORTING ENTITY

Hacienda Lakes Community Development District ("District") was created on September 19, 2013, by Ordinance No.2013-36 of Collier County, Florida, 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 Board members are elected on an at large basis by the owners of property 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:
Assessing and levying assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing improvements.

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

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

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

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

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due.

Assessments
Assessments are non-ad valorem assessments on benefitted lands within the District. Assessments are levied to pay for the operations and maintenance and debt service of the District. The fiscal year for which annual operations and maintenance assessments are levied begins on October 1 with discounts available for payments through February 28 and become delinquent on April 1. For debt service assessments, amounts collected as advance payments are used to prepay a portion of the Bonds outstanding. Otherwise, assessments are collected annually to provide funds for the debt service on the portion of the Bonds which are not paid with prepaid assessments.

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

The District reports the following major governmental funds:

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

As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements.
When both restricted and unrestricted resources are available for use, it is the government’s policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed.

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

Deposits and Investments
The District’s cash and cash equivalents are considered to be cash on hand and demand deposits (interest and non-interest bearing).
The District has elected to proceed under the Alternative Investment Guidelines 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 paragraphs c and d shall be invested to provide sufficient liquidity to pay obligations as they come due. In addition, any unspent proceeds are required to be held in investments as specified in the Bond Indenture.

The District records all interest revenue related to investment activities in the respective funds. Investments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles.
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 two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation.
The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.

Infrastructure of the District is depreciated using the straight-line method over the following estimated useful lives:
Assets	Years	
Infrastructure- Roadways & Drainage	30	

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 ratably over the life of the Bonds. Bonds payable are reported net of applicable premiums or discounts. Bond issuance costs are expensed when incurred.

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

Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.
In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.
Fund Equity/Net Position
In the fund financial statements, governmental funds report nonspendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change.

The District can establish limitations on the use of fund balance as follows:
Committed fund balance – Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category.
Assigned fund balance – Includes spendable fund balance amounts established by the Board of Supervisors that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board may also assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year’s appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.
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 2 – 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 3 – BUDGETARY INFORMATION

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

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

Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1.
Public hearings are conducted to obtain 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 4 – DEPOSITS AND INVESTMENTS

Deposits
The District’s cash balances were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act", requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses.
Investments
The District’s investments were held as follows at September 30, 2025:

 Amortized Cost	Credit Risk	Maturities	

US Bank Money Market 5 - Ct

$	974,004

N/A	Not available
Weighted average of the fund

Fidelity Government Portfolio		271,396 	S&P AAAm	portfolio: 34 days
Total Investments	 $	1,245,400 
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.

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

NOTE 4 – DEPOSITS AND INVESTMENTS (Continued)

Investments (Continued)
Fair Value Measurement – When applicable, the District measures and records its investments using fair value measurement guidelines established in accordance with GASB Statements. The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques.
These guidelines recognize a three-tiered fair value hierarchy, in order of highest priority, as follows:
Level 1: Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access;
Level 2: Investments whose inputs - other than quoted market prices - are observable either directly or indirectly; and,
Level 3: Investments whose inputs are unobservable.
The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs.

Money market investments that have a maturity at the time of purchase of one year or less and are held by governments other than external investment pools should be measured at amortized cost. Accordingly, the District’s investments have been reported at amortized cost above.

NOTE 5 – INTERFUND RECEIVABLES, PAYABLES AND TRANSFERS

Interfund receivables and payables at September 30, 2025, were as follows:
 Fund	Receivable	Payable	
General	$	-	$	6,248	
Debt service		6,248	-		
Total	 $	6,248	$	6,248 	

The outstanding balances between funds result primarily from the time lag between the dates that transactions are recorded in the accounting system and payments between funds are made. In the case of the District, the balances between the general fund and the debt service fund relate to assessments collected in the general fund that have not yet been transferred to the debt service fund.

Interfund transfers for the fiscal year ended September 30, 2025, were as follows:

 Fund	Transfer in	Transfer out 
Debt service	$	-	$	25,741	
Capital projects		25,741	-		
Total	 $	25,741	$	25,741 	

Transfers are used to move revenues from the fund where collection occurs to the fund where funds have been reallocated for use. In the case of the District, transfers from the debt service fund to the capital projects fund were made in accordance with the Bond Indentures.

Capital asset activity for the fiscal year ended September 30, 2025, was as follows:

Beginning Balance

Additions	Reductions

Ending Balance

Governmental activities		
Capital assets, being depreciated		
Infrastructure - roadways, drainage (Tract A)	$	14,000,199	$	-	$	-	$	14,000,199	
Infrastructure - drainage (Tract B)	2,161,905	-	-	2,161,905	
Infrastructure - stormwater management	2,535,000	-	-	2,535,000	
Total capital assets, being depreciated	18,697,104	-	-	18,697,104	

Less accumulated depreciation for:					
Infrastructure - roadways, drainage (Tract A)	(3,733,384)	(466,673)	-	(4,200,057)	
Infrastructure - drainage (Tract B)	(288,256)	(72,064)	-	(360,320)	
Infrastructure - stormwater management	(169,000)	(84,500)	-	(253,500)	
Total accumulated depreciation	(4,190,640)	(623,237)	-	(4,813,877)	

Total capital assets, being depreciated, net	
14,506,464	
(623,237)	
-	13,883,227	

Governmental activities capital assets	
$	14,506,464	
$	(623,237)	
$	-	$	13,883,227	

Depreciation was charged to the maintenance and operations function.

NOTE 7 – LONG-TERM LIABILITIES
Series 2016
On August 16, 2016, the District issued $9,870,000 of Series 2016 Special Assessment Bonds, consisting of various term bonds with maturities ranging from May 1, 2021, to May 1, 2046, and interest rates ranging from 3.375% to 4.625%. The Bonds were issued to pay off the Series 2015 BAN and finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November 1. Principal on the Bonds is to be paid serially commencing May 1, 2017, through May 1, 2046.

The Series 2016 Bonds are subject to redemption at the option of the District prior to their maturity. The Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture. For the Series 2016 Bonds, this occurred during the current fiscal year as the District collected prepaid assessments and prepaid $180,000 of the Bonds.

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

Series 2024
On April 23, 2024, the District issued $8,103,000 Special Assessment Refunding Bond Series 2024 due May 1, 2044, with a fixed interest rate of 4.20%. The Bonds were issued to refund the District’s outstanding Special Assessment Bonds, Series 2014 (the “Refunded Bonds”), and pay certain costs associated with the issuance of the Bonds. Interest is to be paid semiannually on each May 1 and November 1. Principal on the Bonds is to be paid serially commencing May 1, 2025, through May 1, 2044.

The Series 2024 Bonds are subject to redemption at the option of the District prior to maturity. The Series 2024 Bonds are subject to extraordinary mandatory redemption prior to maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture. During the current fiscal year, the District prepaid a total of $22,000 of the Series 2024 Bonds. The prepayments were considered extraordinary mandatory redemptions as outlined in the Bond Indenture.
The Bond Indenture established restrictions and requirements relating principally to the use of proceeds to refund the Series 2014 Bonds 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. The District was in compliance with the requirements at September 30, 2025.

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

	Beginning
Balance	
Additions	
Reductions	Ending
Balance	Due Within
One Year	
Governmental activities Bonds payable:
Series 2016	

$	8,090,000	

$	-	$	

220,000	

$	7,870,000	

$	230,000	
Original issuance discount	(41,537)	-	(1,888)	(39,649)	-	
Series 2024	8,103,000	-	286,000	7,817,000	275,000	
Total	$	16,151,463	$	-	$	504,112	$ 15,647,351	$	505,000	

At September 30, 2025, the scheduled debt service requirements on the long-term debt were as follows:
	Governmental Activities	
Year ending
 September 30:	Principal	Interest	Total	
2026	$	505,000	$	688,482	$	1,193,482	
2027	527,000	668,020	1,195,020	
2028	550,000	651,802	1,201,802	
2029	577,000	627,728	1,204,728	
2030	601,000	602,474	1,203,474	
2031-2035	3,431,000	2,593,108	6,024,108	
2036-2040	4,263,000	1,769,882	6,032,882	
2041-2045	4,678,000	729,906	5,407,906	
2046		555,000	26,362	581,362 	
Total	 $	15,687,000	$	8,357,764	$	24,044,764 	

The Developer owns a portion of land within the District, therefore, assessment revenues in the general and debt service funds include the assessments levied on those lots owned by the Developer.
NOTE 9 – CONCENTRATION

The District’s activity is dependent upon the continued involvement of the Developer, the loss of which could have a material adverse effect on the District’s operations.
NOTE 10 – MANAGEMENT COMPANY

The District has contracted with a management company to perform services, which include financial and accounting 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 11 – RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. There were no settled claims during the past three years.

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

	
Budgeted
	Amounts	 Original & Final	

Actual Amounts	Variance with Final Budget - Positive
(Negative)	
REVENUES
Assessments	
$	375,989	
$	389,946	
$	13,957	
Interest	-	1,431	1,431	
Total revenues	375,989	391,377	15,388	

EXPENDITURES
Current:
General government	115,665	96,397	19,268	
Maintenance and operations	293,610	278,505	15,105	
Total expenditures	409,275	374,902	34,373	

Excess (deficiency) of revenues over (under) expenditures	

(33,286)	

16,475	

49,761	

OTHER FINANCING SOURCES (USES)
Use of fund balance	

33,286	

-	

(33,286)	
Total other financing sources (used)	33,286	-	(33,286)	

Net change in fund balance	
 $	-		
16,475	
 $	16,475 	
Fund balance - beginning			320,504 		
Fund balance - ending		 $	336,979 		

See notes to required supplementary information

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

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

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

OTHER INFORMATION – DATA ELEMENTS REQUIRED BY FL STATUTE 218.39(3)(C)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025 UNAUDITED

Element	Comments
Number of District employees compensated in the last pay period of the District’s fiscal year being reported.	
0	

Number of independent contractors compensated to whom nonemployee compensation was paid in the last month of the District’s fiscal year being reported.	

0	
Employee compensation	$0	
Independent contractor compensation	$0	
Construction projects to begin on or after October 1; ($65K)	Not applicable	

Budget variance report	See the Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - General Fund	
Ad Valorem taxes;	Not applicable	
		
Non ad valorem special assessments;		
Special assessment rate	Operations and maintenance: $273.82 - $456.87

Debt service: $941.69 - $1,644.00	
Special assessments collected	$1,642,943	
Outstanding Bonds:	See Note 7 for Details	

1001 Yamato Road ▪ Suite 301 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

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

To the Board of Supervisors
Hacienda Lakes Community Development District Collier County, Florida
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of Hacienda Lakes Community Development District, Collier County, Florida (“District”) as of and for the fiscal year ended September 30, 2025, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our opinion thereon dated June 25, 2026.
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

June 25, 2026

INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA
To the Board of Supervisors
Hacienda Lakes Community Development District Collier County, Florida

We have examined Hacienda Lakes Community Development District, Collier County, Florida’s (“District”) compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2025. Management is responsible for the District’s compliance with those requirements. Our responsibility is to express an opinion on the District’s compliance based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 218.415, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District’s compliance with specified requirements.

We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the examination engagement.
In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2025.

This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, management, and the Board of Supervisors of Hacienda Lakes Community Development District, Collier County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

June 25, 2026

MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA
To the Board of Supervisors
Hacienda Lakes Community Development District Collier County, Florida

Report on the Financial Statements
We have audited the accompanying basic financial statements of Hacienda Lakes Community Development District, Collier County, Florida ("District") as of and for the fiscal year ended September 30, 2025, and have issued our report thereon dated June 25, 2026.

Auditor’s Responsibility
We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Chapter 10.550, Rules of the Florida Auditor General.

Other Reporting Requirements
We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards; and Independent Auditor’s Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated June 25, 2026, should be considered in conjunction with this management letter.

Purpose of this Letter

The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General for the State of Florida. Accordingly, in connection with our audit of the financial statements of the District, as described in the first paragraph, we report the following:
Current year findings and recommendations.
Status of prior year findings and recommendations.
Compliance with the Provisions of the Auditor General of the State of Florida.
Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, as applicable, management, and the Board of Supervisors of Hacienda Lakes Community Development District, Collier County, Florida and is not intended to be and should not be used by anyone other than these specified parties.
We wish to thank Hacienda Lakes Community Development District, Collier County, Florida and the personnel associated with it, for the opportunity to be of service to them in this endeavor as well as future engagements, and the courtesies extended to us.

June 25, 2026

REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS
None

PRIOR YEAR FINDINGS AND RECOMMENDATIONS
None

COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA
Unless otherwise required to be reported in the auditor’s report on compliance and internal controls, the management letter shall include, but not be limited to the following:

A statement as to whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report.

There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30, 2024.
Any recommendations to improve the local governmental entity's financial management.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2025.
Noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material, but which warrants the attention of those charged with governance.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 2025.

The name or official title and legal authority of the District are disclosed in the notes to the financial statements.
The District has not met any of the financial emergency conditions described in Section 218.503(1), Florida Statutes.

We applied financial condition assessment procedures, and no deteriorating financial conditions were noted as of September 30, 2025. It is management’s responsibility to monitor financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.
Management has provided the specific information required by Section 218.39(3)(c) in the Other Information section of the financial statements on page 24.

Hacienda Lakes Community Development District

Financing Matters:
Review and Acceptance of June Monthly Financials

Hacienda Lakes CDD
June 2026 Financial Report

June 30, 2026

PFM Management Services LLC
3501 Quadrangle Blvd., Suite 270
Orlando, Florida 32817
Tel: 407-723-5900

Hacienda Lakes CDD	
Statement of Financial Position	
As of 6/30/2026	

General Fund	Debt Service Fund	Capital Projects
Fund

Long Term Debt Group

Total

Current Assets	
General Checking Account	
Prepaid Expenses	
Deposits	
Due From Other Funds	
Dividends Receivable	
Series 2016 Debt Service Reserve	
Series 2016 Revenue Bond	
Series 2024 Revenue Bond	
Series 2024 Interest Bond	
Series 2016 Prepayment Bond	
Series 2024 Prepayment Bond	
Series 2024 Sinking Fund	
Dividends Receivable	
Series 2016 Acquisition/Construction	
Total Current Assets	

$	464,758.98	
7,124.00	
3,185.00	
15,133.13	
3,372.22	
586,584.38	
336,779.13	
257,126.71	
30.65	
1,870.88	
63.74	
51.24	
223.24	
77,748.93	
$	1,754,052.23	

Assets

$	464,758.98	
7,124.00	
3,185.00	

$	15,133.13	
3,372.22	
586,584.38	
336,779.13	
257,126.71	
30.65	
1,870.88	
63.74	
51.24	

$	475,067.98	$	1,201,012.08	$	-

$	-	$	-	$	-

$	223.24	
77,748.93	
$	77,972.17	

Investments	
Amount Available in Debt Service Funds	
Amount To Be Provided	
Total Investments	

$	1,182,506.73	$	1,182,506.73	
13,981,493.27	13,981,493.27	
$  15,164,000.00	$  15,164,000.00	

Total Assets

$	475,067.98

$	1,201,012.08	$

77,972.17

$  15,164,000.00

$  16,918,052.23

Current Liabilities	
Accounts Payable	
Due To Other Funds	
Total Current Liabilities	

$	9,970.26	
15,133.13	
$	25,103.39	

$	9,970.26	
15,133.13	
$	25,103.39	

Liabilities and Net Assets

$	-	$	-	$	-

Long Term Liabilities	
Revenue Bonds Payable - Long-Term	
Total Long Term Liabilities	

	$  15,164,000.00		$  15,164,000.00	
$	-	$	-	$	-	$  15,164,000.00		$  15,164,000.00	

			 

$	368,139.82	
81,824.77	

Total Liabilities

$	25,103.39	$

-	$	-

$  15,164,000.00

$  15,189,103.39

			 

Net Assets	
Net Assets - General Government	
Current Year Net Assets - General Government	
Net Assets, Unrestricted	
Current Year Net Assets, Unrestricted	
Net Assets, Unrestricted	
Current Year Net Assets, Unrestricted	

$	368,139.82	
81,824.77	
1,178,502.17	
22,509.91	
70,931.97	
7,040.20	

$	1,178,502.17	
22,509.91	

$	70,931.97	
7,040.20	

Total Net Assets

$	449,964.59

$	1,201,012.08	$

77,972.17	$

-	$	1,728,948.84

			 

Total Liabilities and Net Assets

$	475,067.98

$	1,201,012.08	$

77,972.17

$  15,164,000.00

$  16,918,052.23

Hacienda Lakes CDD	
Statement of Activities	
As of 6/30/2026	

General Fund	Debt Service Fund	Capital Projects
Fund

Long Term Debt Group

Total

$	332,486.20	
53,234.55	
17,705.87	
1,208,076.71	
(5,169.68)	
5,169.68	
$	1,611,503.33	

Revenues

$	332,486.20	
53,234.55	
17,705.87	

$	1,208,076.71	
(5,169.68)	

On-Roll Assessments	
Off-Roll Assessments	
Other Income & Other Financing Sources	
On-Roll Assessments	
Inter-Fund Group Transfers In	
Inter-Fund Transfers In	
Total Revenues	

$	403,426.62

$

$	1,202,907.03	$

5,169.68

5,169.68	$	-

$	230,000.00	
293,000.00	
358,562.50	
327,936.00	
$	1,209,498.50	

Interest Income	
Dividend Income	
Dividend Income	
Total Other Revenues (Expenses) & Gains (Losses)	

$	875.06	
29,101.38	
1,870.52	
$	31,846.96	

Supervisor Fees	
Management	
Engineering	
District Counsel	
Assessment Administration	
Professional Services, Accounting	
Tax Preparation	
Legal Advertising	
Miscellaneous	
Web Site Maintenance	
Holiday Decorations	
Dues, Licenses, and Fees	
Electric	
Irrigation Repairs	
General Liability Insurance	
Lake Maintenance	
Landscaping & Field Maintenance	
Landscape Replacement	
Tree Trimming	
Entry Monuments Maintenance	
Landscape Mulching	
Lake Bank Maintenance Reserve	
Water Use Monitoring	
Sod Replacement	
Principal Payments - Series 2016	
Principal Payments - Series 2024	
Interest Payments - Series 2016	
Interest Payments - Series 2024	
Total Expenses	

$	2,800.00	
34,700.00	
3,505.50	
13,123.68	
22,268.90	
7,200.00	
135.00	
586.16	
573.33	
2,039.98	
8,240.00	
175.00	
10,604.81	
18,744.56	
7,551.00	
28,147.01	
93,921.85	
9,642.13	
10,000.00	
1,350.00	
5,416.43	
24,727.74	
16,150.00	
873.83	
230,000.00	
293,000.00	
358,562.50	
327,936.00	
$	1,531,975.41	

Expenses

$	2,800.00	
34,700.00	
3,505.50	
13,123.68	
22,268.90	
7,200.00	
135.00	
586.16	
573.33	
2,039.98	
8,240.00	
175.00	
10,604.81	
18,744.56	
7,551.00	
28,147.01	
93,921.85	
9,642.13	
10,000.00	
1,350.00	
5,416.43	
24,727.74	
16,150.00	
873.83	

Other Revenues (Expenses) & Gains (Losses)	$	322,476.91				$	-		$	-	
	$	875.06		
$	29,101.38		

$	1,870.52				
	$	875.06		$	29,101.38		$	1,870.52		$	-	
Change In Net Assets	$	81,824.77		$	22,509.91		$	7,040.20		$	-	$	111,374.88	

Net Assets At Beginning Of Year	
$	368,139.82		
$	1,178,502.17		
$	70,931.97		
$	
-	$	1,617,573.96	

Net Assets At End Of Year	

$	449,964.59		

$	1,201,012.08		

$	77,972.17		

$	

-	$	1,728,948.84	

Hacienda Lakes CDD	
Budget to Actual	
For the Month Ending 06/30/2026	

YTD Actual	YTD Budget	YTD Variance	FY 2026 Adopted

Revenues	
On-Roll Assessments	
Off-Roll Assessments	
Other Income & Other Financing Sources	
Net Revenues	
General & Administrative Expenses	
Supervisor Fees	
Management	
Engineering	
District Counsel	
Assessment Administration	
Professional Services, Accounting	
Audit	
Tax Preparation	
Legal Advertising	
Miscellaneous	
Web Site Maintenance	
Dues, Licenses, and Fees	
General Insurance	
Total General & Administrative Expenses	

$	332,486.20	
53,234.55	
17,705.87	
$	403,426.62	

$	243,731.59	
39,925.91	
-	
$	283,657.50	

$	88,754.61	
13,308.64	
17,705.87	
$	119,769.12	

$	324,975.45	
53,234.55	
-	
$	378,210.00	

Budget

Percentage Spent

102.31%	
100.00%	

106.67%

$	2,800.00	
34,700.00	
3,505.50	
13,123.68	
22,268.90	
7,200.00	
-	
135.00	
586.16	
573.33	
2,039.98	
175.00	
7,551.00	
$	94,658.55	

$	3,000.00	
31,500.00	
3,750.00	
7,500.00	
14,625.00	
6,750.00	
5,250.00	
131.25	
2,250.00	
562.50	
2,625.00	
131.25	
5,250.00	
$	83,325.00	

$	(200.00)	
3,200.00	
(244.50)	
5,623.68	
7,643.90	
450.00	
(5,250.00)	
3.75	
(1,663.84)	
10.83	
(585.02)	
43.75	
2,301.00	
$	11,333.55	

$	4,000.00	
42,000.00	
5,000.00	
10,000.00	
19,500.00	
9,000.00	
7,000.00	
175.00	
3,000.00	
750.00	
3,500.00	
175.00	
7,000.00	
$	111,100.00	

70.00%	
82.62%	
70.11%	
131.24%	
114.20%	
80.00%	
0.00%	
77.14%	
19.54%	
76.44%	
58.29%	
100.00%	
107.87%	
85.20%	

Field Operations Expenses	
Electric	
Holiday Decorations	
Irrigation Repairs	
Fountains	
Lake Maintenance	
Landscaping & Field Maintenance	
Landscape Replacement	
Tree Trimming	
Entry Monuments Maintenance	
Landscape Mulching	
Lake Bank Maintenance Reserve	
Water Use Monitoring	
Sod Replacement	
Lake Testing	
Master Pump Maintenance	
SFWMD ERP Annual Report	
Sable Palm Culverts Cleaning	
Total Field Operations Expenses	

$	10,604.81	
8,240.00	
18,744.56	
-	
28,147.01	
93,921.85	
9,642.13	
10,000.00	
1,350.00	
5,416.43	
24,727.74	
16,150.00	
873.83	
-	
-	
-	
-	
$	227,818.36	

$	11,250.00	
6,000.00	
9,000.00	
1,875.00	
27,637.50	
81,720.00	
7,500.00	
7,500.00	
1,125.00	
7,500.00	
18,750.00	
10,500.00	
750.00	
150.00	
2,700.00	
1,125.00	
5,250.00	
$	200,332.50	

$	(645.19)	
2,240.00	
9,744.56	
(1,875.00)	
509.51	
12,201.85	
2,142.13	
2,500.00	
225.00	
(2,083.57)	
5,977.74	
5,650.00	
123.83	
(150.00)	
(2,700.00)	
(1,125.00)	
(5,250.00)	
$	27,485.86	

$	15,000.00	
8,000.00	
12,000.00	
2,500.00	
36,850.00	
108,960.00	
10,000.00	
10,000.00	
1,500.00	
10,000.00	
25,000.00	
14,000.00	
1,000.00	
200.00	
3,600.00	
1,500.00	
7,000.00	
$	267,110.00	

70.70%	
103.00%	
156.20%	
0.00%	
76.38%	
86.20%	
96.42%	
100.00%	
90.00%	
54.16%	
98.91%	
115.36%	
87.38%	
0.00%	
0.00%	
0.00%	
0.00%	
85.29%	

Total Expenses

 $	322,476.91 

 $	283,657.50 

 $	38,819.41 

 $	378,210.00 

	85.26%

Income (Loss) from Operations

Other Income (Expense)	
Interest Income	
Total Other Income (Expense)	

$	80,949.71	$

$	875.06	$

$	875.06	$

-	$	80,949.71	$	-

-	$	875.06	$	-

-	$	875.06	$	-

Net Income (Loss)

$	81,824.77	$

	
-	$	81,824.77	$	-