Lucerne Park
Community Development District Agenda
March 20, 2025

Agenda

Lucerne Park
Community Development District

219 East Livingston Street, Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526
March 13, 2025
Board of Supervisors Lucerne Park
Community Development District
Dear Board Members:
The regular meeting of the Board of Supervisors of Lucerne Park Community Development District will be held Thursday, March 20, 2025 at 9:30 AM at the Lake Alfred Public Library, 245 N. Seminole Ave., Lake Alfred, FL 33850.
Those members of the public wishing to attend the meeting can do so using the information below:

Zoom Video Link: https://us06web.zoom.us/j/85375188999
Call-In Information: 1 305 224 1968
Meeting ID: 853 7518 8999

Board of Supervisors Meeting

Roll Call
Public Comment Period
Approval of Minutes of the January 16, 2025, Board of Supervisors Meetings
Consideration of Resolution 2025-05 Approving the Fiscal Year 2026 Proposed Budget and Setting a Public Hearing to Adopt
Consideration of Lucerne Park Reserve HOA Community Events
Ratification of Lucerne Park Reserve HOA April Event Agreement
Staff Reports
Attorney
Engineer
Field Manager’s Report
Consideration of Janitorial Services Proposal
District Manager’s Report
Approval of Check Register
Balance Sheet & Income Statement
Other Business
Supervisors Requests
Adjournment

Minutes

MINUTES OF MEETING LUCERNE PARK
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Lucerne Park Community Development District was held on Thursday, January 16, 2025, at 9:30 a.m. at the Holiday Inn, Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, Florida and via Zoom.

Present and constituting a quorum:

Bobbie Henley	Chairperson
Lindsey Roden	Vice Chairperson
Diana Macecsko	Assistant Secretary
Joan Griffin	Assistant Secretary
Catherine Gonzalez	Appointed as Assistant Secretary Also present were:
Tricia Adams	District Manager, GMS
Monica Virgen	District Manager, GMS
Savannah Hancock	District Counsel, Kilinski Van Wyk
Joey Duncan by Zoom	District Engineer, Dewberry
Marshall Tindall	Field Manager, GMS

FIRST ORDER OF BUSINESS	Roll Call
Ms. Virgen called the meeting to order. Four Board members were in attendance, constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Virgen stated that this is an opportunity for public members to comment on any item on the agenda in person or via Zoom. Ms. Virgen noted that the members of the public, present or via Zoom, should use the raise hand feature to be called on. There being no comments, the next item followed.

THIRD ORDER OF BUSINESS	Organizational Matters – ADDED
Consideration of Letter of Interest from Catherine Gonzalez
Ms. Virgen stated that Ms. Catherine Gonzalez was interested in holding a seat on the Lucerne Park CDD Board of Supervisors.

Consideration of Appointing New Supervisor Catherine Gonzalez to Seat #2
Ms. Virgen stated that Ms. Kristen Cassidy, currently holding Seat #2, is a holdover seat from the general election process. Ms. Virgen said that no one qualified via the general election process, therefore that seat is technically vacant while Ms. Cassidy is currently holding over in that seat. Ms. Virgen added that the Board could appoint a qualified elector to this position of qualified electors only. This individual must be 18 years old or older. They must be a resident of the United States of Florida, live within Lucerne Park CDD, and be registered to vote with the County Elections Office. Ms. Virgen noted that the letter was provided and available to all the Board members and was ready for discussion.

On MOTION by Ms. Henley, seconded by Ms. Griffin, with all in favor, Appointing Catherine Gonzalez to Seat #2 was approved.

Administration of Oath of Office
Ms. Virgen administered the oath of office to Ms. Catherine Gonzalez.

Consideration of Appointing Catherine Gonzalez as Assistant Secretary
Ms. Virgen told Ms. Gonzalez that as a Board member, she could elect her compensation for the Board meetings. Ms. Virgen asked Ms. Gonzalez if she would like to receive the $200 per meeting for which she was eligible. Ms. Gonzalez answered yes. Ms. Virgen told Ms. Gonzalez that she would be sent a welcome packet, including forms that could be submitted to their office to get paid.
Ms. Hancock noted that the CDD was the local government unit. She added that Board members are elected officials with specific rules and regulations to abide by. Ms. Hancock reviewed the Sunshine Law. She stated that all District business must be in the Sunshine. She said a Supervisor could not communicate with other Supervisors about District business outside of publicly noticed meetings. This included all forms of communication, for example face-to-face, email, text, and social media. Ms. Hancock added that Supervisors can be friends but never discuss

the District. Ms. Hancock reviewed the Public Records Law and noted that unless a specific exemption is applied, all documents generated in connection with the District, including emails or public records, may be subject to disclosure. Ms. Hancock stated that staff recommended using a separate email address for all District business. She added that if a public records request was ever received personally, it should be forwarded to the District manager for review. Ms. Hancock noted that as a public records officer, they are subject to many of the same ethics laws as city or county officials regarding bribes, conflicts of interest, etc. Ms. Hancock stated that anything that comes up before the Board that would provide unique benefits for oneself or a family member must be announced to District staff and counsel and they would provide the correct action to take.
Ms. Hancock noted that the disclosure must be read through, signed, and returned. If there are any questions, she suggested that Ms. Gonzalez contact them. Ms. Hancock noted that there is a 4-hour ethics training obligation. Ms. Hancock added that participation in the meetings would start immediately after Board action to appoint Ms. Gonzalez. Ms. Hancock welcomed Ms. Gonzalez to the Board and said she looked forward to working with her.

On MOTION by Ms. Henley, seconded by Ms. Griffin, with all in favor, Appointing Catherine Gonzalez as Assistant Secretary, was approved.

Consideration of Election of Officers
Ms. Virgen stated they would make a slate of officers and keep Ms. Henley as Chair and Ms. Roden the Vice Chair, and Ms. Dianna Maseko, Ms. Joan Griffin, and Ms. Catherine Gonzalez would serve as Assistant Secretaries.

On MOTION by Ms. Henley seconded by Ms. Griffin, with all in favor, Election of Officers as slated above, was approved.

Consideration of Appointing Monica Virgen as Assistant Secretary
Ms. Virgen requested to be appointed as an Assistant Secretary. She stated that that approving this would allow her to sign documents for the District.

On MOTION by Ms. Henley seconded by Ms. Gonzalez, with all in favor, Appointing Monica Virgen as Assistant Secretary, was approved.

FOURTH ORDER OF BUSINESS	Approval of Minutes of the November 21,
2024, Landowners’ and Board of Supervisors Meetings
Ms. Virgen presented the minutes from the November 21, 2024, Board of Supervisors meeting. She added that staff had reviewed the minutes, and she was happy to take any comments or corrections.

On MOTION by Ms. Henley, seconded by Ms. Roden, with all in favor, the Minutes of the November 21, 2024 Landowners’ and Board of Supervisors Meetings, were approved as amended.

FIFTH ORDER OF BUSINESS	Consideration of Data Sharing & Usage
Agreement with Polk County Property Appraiser
Ms. Virgen stated that this agreement certifies that Polk County records are exempt from public records, and the District will also keep them exempt. Ms. Virgen noted that this was an annual agreement required by Polk County and is seen on the agenda yearly. Ms. Virgen added that if there were any questions, she would be happy to answer.

On MOTION by Ms. Henley, seconded by Ms. Roden, with all in favor, the Data Sharing & Usage Agreement with Polk County Property Appraiser, was approved.

SIXTH ORDER OF BUSINESS	Consideration	of	Non-Ad	Valorem
Contract Agreement with Polk County Property Appraiser
Ms. Virgen stated this is an agreement with the Polk County Property Appraiser that requires the District to include the CDD assessments on the non-ad valorem portion of the property tax bill. She added that this annual agreement would be presented to the Board yearly.

On MOTION by Ms. Griffin, seconded by Ms. Roden, with all in favor, the Non-Ad Valorem Contract Agreement with Polk County Property Appraiser, was approved.

SEVENTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Hancock had nothing to report. She did note that she would give everyone her card with her cell number, and they could contact her anytime with any questions.

Engineer
Mr. Duncan stated they were there to serve whenever anyone had a question. Mr. Duncan was excused from the meeting at this time.

Field Managers Report
Mr. Tindall stated that the pool facilities have been well maintained. The webbing on all the chaise lounge chairs was replaced. He added that additional rubber mulch was added to the playground. They also replaced damaged hinges on the aluminum fence behind the playground.
Mr. Tindall stated that the landscapers had kept the District areas clean and well- maintained. They have been reviewing entrances for fill-ins. Mr. Tindall stated that estimates were solicited from vendors, and pricing summaries were created for discussion and consideration. He also stated that the fence repairs were underway. He noted that the blocked easements were a hurdle that they were working to overcome. Mr. Tindall noted the clear cones and associated blockade after repairing the washout from hydrant work done by utilities. The cleaning, touchups, and painting of entrance monument signs, the amenity building, and playground equipment. He noted they would review the storm drains and perform minor cleanouts as needed.

Consideration of Proposal for Curb Striping (Pressure Washing and Painting)
Mr. Tindall reviewed the proposals for pressure washing the curbs.

Mr. Tindall reviewed the proposals for painting the curbs:
ACPLM proposed $22,275.00 for painting the curbs. They indicated pressure washing was not a service they offered at this time.

Craig Burns Enterprises, Inc., Central Florida Striping proposed $37,392.00 for painting the curbs.
Fausnight Stripe proposal totaled $25,200. They noted that this proposal is for curb painting only, with no stenciling or additional striping. They added if additional striping was required to please contact them.

Discussion of Additional Seasonal Janitorial Services
Mr. Tindall noted that the Janitorial & Waste Summary 2025 Budget was $16,160. He added the following summary of services, schedule, and prices:
Janitorial (3x per week) Amenity Building Service, $475 monthly, $5,700 yearly
Garbage and Pool Area, (2x week) $200 monthly, $2,400 yearly
Garbage – Playground, (2x week) $50 monthly, $600 yearly
Garbage Playground by the Pool, (2x week) $50 monthly, $600 yearly
Dog Station (Dog Park at Pool), (2x week) $250, $3,000 yearly
Amenity: Additional cleaning service day (May-Sept), $160 monthly, Partial Year totaled 800.
Total for all janitorial; $16,400
After detailed discussion, the janitorial services proposal was moved to the next agenda.

Consideration of “No Idle” Signs at Entrance
Mr. Tindall reviewed the proposal for the “No Parking, Standing, Idling” signs and the 8 ft U-Channel Posts:
Labor $500
Mobilization $65
Equipment $80
Materials $1,255.80 Total Due: $1,900.80.

On MOTION by Ms. Roden seconded by Ms. Griffin, with all in favor, “No Idle” Signs at Entrance NTE $1,200, was approved.

Consideration of Parking Signage Plan – ADDED

Mr. Tindall and Board members had detailed discussions regarding the Parking Signage Plan. Ms. Virgen stated that the Board had $14,469 in the budget for contingency for Amenity. They have $7,500 in the budget for contingency in Field. Ms. Virgen added that no funds have been spent for Field or Amenity contingency. She noted that if the Board wanted to approve the proposal for the Signage Plan, they could do that out of the Field but keep an eye on the numbers moving forward. Ms. Virgen also noted that they had not received the invoices for the fence repairs from the hurricane, and they were not flagged as expenses. She indicated they needed a plan for those expenses.

On MOTION by Ms. Macecsko, seconded by Ms. Griffin, with all in favor, the Parking Signage Plan, was approved.

District Manager’s Report
Approval of Check Register
Ms. Adams presented the check register from November 8, 2024, through January 2, 2025, totaling $44,321.83. A detailed check run summary follows the check register.

On MOTION by Ms. Henley seconded by Ms. Macecsko, with all in favor, the Check Register, were approved.

Balance Sheet and Income Statement
Ms. Virgen presented the unaudited financials on page 44 of the agenda package. She added that it was for informational purposes only, but she could answer any questions.
Ms. Virgen directed the Board to page 51 of the agenda which contains the month-to-month financials that will help the Board evaluate the budget for the upcoming fiscal year. Ms. Virgen explained the financials in detail.

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

EIGHTH ORDER OF BUSINESS	Supervisors Requests
There being no comments, the next item followed.

NINTH ORDER OF BUSINESS	Adjournment

On MOTION by Ms. Henley, seconded by Ms. Griffin, with all in favor, the meeting was adjourned.

Secretary / Assistant Secretary	Chairman / Vice Chairman

Section IV

RESOLUTION 2025-05
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE LUCERNE PARK COMMUNITY DEVELOPMENT DISTRICT APPROVING PROPOSED BUDGETS FOR FISCAL YEAR 2026 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW; ADDRESSING TRANSMITTAL, POSTING AND PUBLICATION REQUIREMENTS; ADDRESSING SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has heretofore prepared and submitted to the Board of Supervisors (“Board”) of the Lucerne Park Community Development District (“District”) prior to June 15, 2025, proposed budgets (“Proposed Budget”) for the fiscal year beginning October 1, 2025, and ending September 30, 2026 (“Fiscal Year 2026”); and

WHEREAS, the Board has considered the Proposed Budget and desires to set the required public hearing thereon.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE LUCERNE PARK COMMUNITY DEVELOPMENT DISTRICT:
PROPOSED BUDGET APPROVED. The Proposed Budget prepared by the District Manager for Fiscal Year 2026 attached hereto as Exhibit A is hereby approved as the basis for conducting a public hearing to adopt said Proposed Budget.
SETTING A PUBLIC HEARING. A public hearing on said approved Proposed Budget is hereby declared and set for the following date, hour and location:

DATE:	June 19, 2025
HOUR:	9:30 a.m.
LOCATION:	Holiday Inn – Winter Haven
200 Cypress Gardens Boulevard Winter Haven, Florida 33880
TRANSMITTAL OF PROPOSED BUDGET TO LOCAL GENERAL
PURPOSE GOVERNMENTS. The District Manager is hereby directed to submit a copy of the Proposed Budget to the City of Davenport and Polk County at least 60 days prior to the hearing set above.
POSTING OF PROPOSED BUDGET. In accordance with Section 189.016, Florida Statutes, the District’s Secretary is further directed to post the approved Proposed Budget on the District’s website at least two days before the budget

hearing date as set forth in Section 2, and shall remain on the website for at least 45 days.

PUBLICATION OF NOTICE. Notice of this public hearing shall be published in the manner prescribed in Florida law.
SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.
EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 20TH DAY OF MARCH, 2025.

ATTEST:	LUCERNE PARK COMMUNITY DEVELOPMENT DISTRICT

By: 	
Secretary	Its: 	

Exhibit A:	Proposed Budget for Fiscal Year 2026

Lucerne Park
Community Development District

Proposed Budget
FY2026

6M3

Table of Contents

1-2

3-7

8

9-10

General Fund

General Fund Narrative

Series 2019 Debt Service Fund

Series 2019 Amortization Schedule

11	Capital Reserve Fund

Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2025	1/31/25	8 Months	9/30/25	FY2026	

Revenues						
Assessments	$	446,207	$	437,963	$	8,244	$	446,207	$	446,207	
Other Income	$	-	$	75	$	150	$	225	$	113	
Total Revenues	$	446,207	$	438,038	$	8,394	$	446,432	$	446,320	

Expenditures						
Administrative
Supervisor Fees	

$	12,000	

$	1,000	

$	8,000	

$	9,000	

$	12,000	
FICA Expense	$	-	$	-	$	612	$	612	$	918	
Engineering	$	20,000	$	945	$	4,500	$	5,445	$	10,000	
Attorney	$	25,000	$	6,435	$	11,000	$	17,435	$	25,000	
Annual Audit	$	4,800	$	-	$	3,900	$	3,900	$	4,000	
Assessment Administration	$	5,250	$	5,250	$	-	$	5,250	$	5,408	
Arbitrage	$	450	$	-	$	450	$	450	$	450	
Dissemination	$	5,250	$	1,750	$	3,500	$	5,250	$	5,408	
Trustee Fees	$	4,337	$	2,478	$	2,292	$	4,771	$	4,771	
Management Fees	$	45,000	$	15,000	$	30,000	$	45,000	$	46,350	
Information Technology	$	1,890	$	630	$	1,260	$	1,890	$	1,947	
Website Administration	$	1,260	$	420	$	840	$	1,260	$	1,298	
Postage & Delivery	$	900	$	181	$	300	$	481	$	900	
Insurance	$	6,817	$	6,817	$	-	$	6,817	$	7,840	
Copies	$	500	$	45	$	35	$	80	$	500	
Legal Advertising	$	3,000	$	977	$	2,023	$	3,000	$	3,000	
Contingency	$	1,000	$	164	$	480	$	644	$	1,000	
Office Supplies	$	350	$	1	$	55	$	56	$	350	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total Administrative	$	137,979	$	42,268	$	69,248	$	111,516	$	131,313	

Operations & Maintenance
Field Services
Property Insurance	

$	16,118	

$	12,058	

$	-	

$	12,058	

$	13,867	
Field Management	$	15,900	$	5,300	$	10,600	$	15,900	$	16,377	
Landscape Maintenance	$	45,800	$	13,602	$	27,203	$	40,805	$	47,655	
Landscape Contingency	$	10,000	$	-	$	7,500	$	7,500	$	6,500	
Streetlights	$	38,473	$	11,919	$	23,837	$	35,756	$	38,473	
Electric	$	2,000	$	276	$	680	$	956	$	2,000	
Water & Sewer	$	3,500	$	526	$	900	$	1,426	$	3,500	
Irrigation Repairs	$	7,500	$	410	$	3,750	$	4,160	$	6,000	
General Repairs & Maintenance	$	12,000	$	2,196	$	6,000	$	8,196	$	12,000	
Contingency	$	7,500	$	-	$	8,800	$	8,800	$	10,000	
Subtotal Field Expenditures	$	158,791	$	46,286	$	89,271	$	135,557	$	156,372	

Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2025	1/31/25	8 Months	9/30/25	FY2026	
Amenity Expenditures						
Amenity - Electric	$	10,100	$	2,040	$	6,720	$	8,760	$	10,100	
Amenity - Water	$	6,000	$	3,204	$	6,409	$	9,613	$	10,000	
Playground Lease	$	19,512	$	6,504	$	13,008	$	19,512	$	13,008	
Internet	$	2,000	$	677	$	1,354	$	2,031	$	2,031	
Pest Control	$	600	$	-	$	320	$	320	$	1,136	
Janitorial Service	$	16,160	$	5,170	$	10,280	$	15,450	$	16,780	
Security Services	$	35,000	$	9,877	$	19,754	$	29,631	$	35,000	
Pool Maintenance	$	23,700	$	8,100	$	16,200	$	24,300	$	24,408	
Amenity Repairs & Maintenance	$	10,000	$	8,299	$	16,597	$	24,896	$	10,000	
Amenity Access Management	$	5,250	$	1,750	$	3,500	$	5,250	$	5,408	
Chair Lift Replacement	$	-	$	-	$	-	$	-	$	12,000	
Contingency	$	14,469	$	-	$	7,235	$	7,235	$	12,000	
Subtotal Amenity Expenditures	$	142,791	$	45,621	$	101,377	$	146,998	$	151,871	
						
Total Operations & Maintenance	$	301,583	$	91,907	$	190,647	$	282,555	$	308,243	

Other Expenditures						
Capital Reserves	$	6,646	$	-	$	6,646	$	6,646	$	6,764	
Total Other Expenditures	$	6,646	$	-	$	6,646	$	6,646	$	6,764	
						
Total Expenditures	$	446,207	$	134,175	$	266,541	$	400,716	$	446,320	
						
Excess  Revenues/(Expenditures)	$	-	$	303,863	$	(258,147)	$	45,716	$	-	

Net Assessments	
$446,207	
Add: Discounts & Collections 7%		$33,585 	
Gross Assessments		$479,792 	
Assessable Units	346	
Per Unit Gross Assessment		$1,386.69 	
	
FY2023	
FY2024	
FY2025	
FY2026	
Net Assessments	$446,207	$446,207	$446,207	$446,207	
Discounts & Collections (7%)	$33,585	$33,585	$33,585	$33,585	
Gross Assessments	$479,792	$479,792	$479,792	$479,792	

Total Units	
346	
346	
346	
346	
Assessments per Unit	$1,387	$1,387	$1,387	$1,387	

REVENUES:
Assessments
The District will levy a non-ad valorem assessment on all the assessable property within the District in order to pay for operating expenditures during the fiscal year.

EXPENDITURES:

Administrative:
Supervisor Fees
Chapter 190, Florida Statutes, allows for each Board member to receive $200 per meeting, not to exceed $4,800 per year paid to each Supervisor for the time devoted to District business and meetings.
FICA Expense
Represents the Employer's share of Social Security and Medicare taxes withheld from Board of Supervisors checks.
Engineering
The District's engineer provides general engineering services to the District, e.g. attendance and preparation for monthly board meetings, review invoices and various projects as directed by the Board of Supervisors and the District Manager.
Attorney
The District's legal counsel provides general legal services to the District, e.g. attendance and preparation for meetings, preparation and review of agreements, resolutions, etc. as directed by the Board of Supervisors and the District Manager.
Annual Audit
The District is required by Florida Statutes to arrange for an independent audit of its financial records on an annual basis.
Assessment Administration
The District will contract to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.
Arbitrage
The District will contract with an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on its Series 2019 bonds.

Dissemination
The District is required by the Security and Exchange Commission to comply with Rule 15c2- 12(b)(5) which relates to additional reporting requirements for unrated bond issues. This cost is based upon the Series 2019 bond series.
Trustee Fees
The District will incur trustee related costs with the issuance of its’ Series 2019 bonds.
Management Fees
The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services-Central Florida, LLC. The services include but are not limited to, recording and transcription of board meetings, administrative services, budget preparation, all financial reports, annual audits, etc.
Information Technology
Represents various cost of information technology for the District such as video conferencing, cloud storage and servers, positive pay implementation and programming for fraud protection, accounting software, tablets for meetings, Adobe, Microsoft Office, etc. Governmental Management Services-Central Florida, LLC provides this service.
Website Maintenance
Represents costs associated with monitoring and maintaining the District’s website created in accordance with Chapter 189, Florida Statutes. These services include site performance assessments, security and firewall maintenance, updates, document uploads, hosting and domain renewals, website backups, etc. Governmental Management Services-Central Florida, LLC provides this service.
Postage & Delivery
The District incurs charges for mailing of Board meeting agenda packages, overnight deliveries, correspondence, etc.
Insurance
The District’s general liability and public official’s liability insurance coverages.
Copies
Printing and Binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes etc.
Legal Advertising
The District is required to advertise various notices for monthly Board meetings, public hearings, etc. in a newspaper of general circulation.

Contingency
Bank charges and any other miscellaneous expenses incurred during the year.
Office Supplies
Any supplies that may need to be purchased during the fiscal year, e.g., paper, minute books, file folders, labels, paper clips, etc.
Dues, Licenses & Subscriptions
The District is required to pay an annual fee to the Florida Department of Commerce for
$175. This is the only expense under this category for the District.
Operations & Maintenance:
Field Services
Property Insurance
The District’s property insurance coverages.
Field Management
The District has contracted with Governmental Management Services – Central Florida, LLC to provide onsite field management of contracts for the District such as landscape maintenance. Services can include onsite inspections, meetings with contractors, monitoring of utility accounts, attend Board meetings and receive and respond to property owner phone calls and emails.
Landscape Maintenance
The District has a contract with Prince & Sons, Inc. to maintain the landscaping located within the District. These services include monthly landscape maintenance such as mowing of turf areas, pruning and trimming, plant bed weed control, fertilization and irrigation inspections.
Landscape Contingency
Represents the estimated cost of replacing landscaping within the common areas of the District.
Streetlights
Represents the cost to maintain street lights within the District Boundaries that are expected to be in place throughout the fiscal year.
Electric
Represents current and estimated electric charges of common areas throughout the District.

Water & Sewer
Represents current and estimated costs for water and refuse services provided for common areas throughout the District.
Irrigation Repairs
Represents the cost of maintaining and repairing the irrigation system. This includes the sprinklers, and irrigation wells.
General Repairs & Maintenance
Represents estimated costs for general repairs and maintenance of the District’s common areas.
Contingency
Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any field category.
Amenity Expenditures
Amenity - Electric
Represents estimated electric charges for the District’s amenity facilities.
Amenity – Water
Represents estimated water charges for the District’s amenity facilities.
Playground Lease
Represents the cost of the District leasing playground equipment for the fiscal year. The final payment in the lease agreement is due on May 1, 2026.
Internet
Internet service will be added for use at the Amenity Center.
Pest Control
The District will incur costs for pest control treatments to its amenity facilities.
Janitorial Services
Represents costs to provide janitorial services and supplies for the District’s amenity facilities.
Security Services
Represents the cost of contracting a monthly security service for the District’s amenity facilities.

Pool Maintenance
Represents the costs of regular cleaning and treatments of the District’s pool.
Amenity Repairs & Maintenance
Represents estimated costs for repairs and maintenance of the District’s amenity facilities.
Amenity Access Management
Amenity Management provides access card issuance through registration, proof of residency, and photo identification. The team also provides keycard troubleshooting for issues and concerns related to access control. Staff reviews security concerns and amenity policy violations via remote camera monitoring on an as-needed basis. Districts are provided electronic communication for District news and direct remote customer service through phone and email directly to the Amenity Access Team.
Contingency
Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any amenity category.
Other Expenditures:
Capital Reserves
Funds collected and reserved for the replacement of and/or purchase of new capital improvements throughout the District.

Lucerne Park
Community Development District
Debt Service Fund Series 2019

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2025	1/31/25	8 Months	9/30/25	FY2026	

Revenues						
Assessments	$	419,524	$	411,771	$	7,753	$	419,524	$	419,524	
Interest Income	$	10,432	$	5,354	$	10,707	$	16,061	$	8,030	
Carry Forward Surplus *	$	218,764	$	222,616	$	-	$	222,616	$	238,607	
Total Revenues	$	648,720	$	639,740	$	18,460	$	658,200	$	666,161	
Expenses						
Interest - 11/1	$	144,797	$	144,797	$	-	$	144,797	$	142,197	
Principal - 5/1	$	130,000	$	-	$	130,000	$	130,000	$	135,000	
Interest - 5/1	$	144,797	$	-	$	144,797	$	144,797	$	142,197	
Total Expenditures	$	419,594	$	144,797	$	274,797	$	419,594	$	419,394	
						
Excess Revenues/(Expenditures)	$	229,126	$	494,943	$  (256,337)	$	238,607	$	246,767	

* Carryforward Less Reserve Requirement				
Interest - 11/1/2026	
	$139,497 	
				Total		$139,497 	

Product Type	
Assessable Units	Total Net Assessments	Per Unit Net Assessment	Per Unit Gross Assessment	
Phase 1 - Phase 3	346	$419,524	$1,212	$1,304	
	346	$419,524			

Date	Balance	Prinicpal	Interest	Total

11/01/25	$	6,130,000.00	$	-	$	142,196.88	$	416,993.75	
05/01/26	$	6,130,000.00	$	135,000.00	$	142,196.88		
11/01/26	$	5,995,000.00	$	-	$	139,496.88	$	416,693.75	
05/01/27	$	5,995,000.00	$	140,000.00	$	139,496.88		
11/01/27	$	5,855,000.00	$	-	$	136,696.88	$	416,193.75	
05/01/28	$	5,855,000.00	$	145,000.00	$	136,696.88		
11/01/28	$	5,710,000.00	$	-	$	133,796.88	$	415,493.75	
05/01/29	$	5,710,000.00	$	155,000.00	$	133,796.88		
11/01/29	$	5,555,000.00	$	-	$	130,696.88	$	419,493.75	
05/01/30	$	5,555,000.00	$	160,000.00	$	130,696.88		
11/01/30	$	5,395,000.00	$	-	$	126,996.88	$	417,693.75	
05/01/31	$	5,395,000.00	$	165,000.00	$	126,996.88		
11/01/31	$	5,230,000.00	$	-	$	123,181.25	$	415,178.13	
05/01/32	$	5,230,000.00	$	175,000.00	$	123,181.25		
11/01/32	$	5,055,000.00	$	-	$	119,134.38	$	417,315.63	
05/01/33	$	5,055,000.00	$	185,000.00	$	119,134.38		
11/01/33	$	4,870,000.00	$	-	$	114,856.25	$	418,990.63	
05/01/34	$	4,870,000.00	$	190,000.00	$	114,856.25		
11/01/34	$	4,680,000.00	$	-	$	110,462.50	$	415,318.75	
05/01/35	$	4,680,000.00	$	200,000.00	$	110,462.50		
11/01/35	$	4,480,000.00	$	-	$	105,837.50	$	416,300.00	
05/01/36	$	4,480,000.00	$	210,000.00	$	105,837.50		
11/01/36	$	4,270,000.00	$	-	$	100,981.25	$	416,818.75	
05/01/37	$	4,270,000.00	$	220,000.00	$	100,981.25		
11/01/37	$	4,050,000.00	$	-	$	95,893.75	$	416,875.00	
05/01/38	$	4,050,000.00	$	230,000.00	$	95,893.75		
11/01/38	$	3,820,000.00	$	-	$	90,575.00	$	416,468.75	
05/01/39	$	3,820,000.00	$	240,000.00	$	90,575.00		
11/01/39	$	3,580,000.00	$	-	$	85,025.00	$	415,600.00	
05/01/40	$	3,580,000.00	$	255,000.00	$	85,025.00		
11/01/40	$	3,325,000.00	$	-	$	78,968.75	$	418,993.75	
05/01/41	$	3,325,000.00	$	265,000.00	$	78,968.75		
11/01/41	$	3,060,000.00	$	-	$	72,675.00	$	416,643.75	
05/01/42	$	3,060,000.00	$	280,000.00	$	72,675.00		
11/01/42	$	2,780,000.00	$	-	$	66,025.00	$	418,700.00	
05/01/43	$	2,780,000.00	$	295,000.00	$	66,025.00		
11/01/43	$	2,485,000.00	$	-	$	59,018.75	$	420,043.75	
05/01/44	$	2,485,000.00	$	305,000.00	$	59,018.75		
11/01/44	$	2,180,000.00	$	-	$	51,775.00	$	415,793.75	
05/01/45	$	2,180,000.00	$	320,000.00	$	51,775.00		

Date	Balance	Prinicpal	Interest	Total

11/01/45	$	1,860,000.00	$	-	$	44,175.00	$	415,950.00	
05/01/46	$	1,860,000.00	$	335,000.00	$	44,175.00		
11/01/46	$	1,525,000.00	$	-	$	36,218.75	$	415,393.75	
05/01/47	$	1,525,000.00	$	355,000.00	$	36,218.75		
11/01/47	$	1,170,000.00	$	-	$	27,787.50	$	419,006.25	
05/01/48	$	1,170,000.00	$	370,000.00	$	27,787.50		
11/01/48	$	800,000.00	$	-	$	19,000.00	$	416,787.50	
05/01/49	$	800,000.00	$	390,000.00	$	19,000.00		
11/01/49	$	410,000.00	$	-	$	9,737.50	$	418,737.50	
05/01/50	$	410,000.00	$	410,000.00	$	9,737.50	$	419,737.50	

$	6,130,000.00	$	4,442,418.75	$	10,847,215.63

Lucerne Park
Community Development District
Capital Reserve Fund

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2025	1/31/25	8 Months	9/30/25	FY2026	

Revenues						
Interest Income	$	1,230	$	1,050	$	2,099	$	3,149	$	1,574	
Carry Forward Surplus	$	87,444	$	76,771	$	-	$	76,771	$	86,565	
Total Revenues	$	88,674	$	77,820	$	2,099	$	79,919	$	88,139	

Expenses						
Capital Outlay	$	-	$	-	$	-	$	-	$	-	
Total Expenditures	$	-	$	-	$	-	$	-	$	-	

Other Financing Sources						
Transfer In (Out)	$	6,646	$	-	$	6,646	$	6,646	$	6,764	
Total Other Financing Sources/(Uses)	$	6,646	$	-	$	6,646	$	6,646	$	6,764	
						
Excess Revenues/(Expenditures)	$	95,319	$	77,820	$	8,745	$	86,565	$	94,902	

Section V

From: Ruben Vargas <ruben.vargas.lucernehoa@gmail.com> Subject: Events for Lucerne Park Reserve community Date: February 14, 2025 at 10:54:02 PM EST
To: tadams@gmscfl.com
Cc: alexiar.lucernehoa@gmail.com, sara.m.lucernehoa@gmail.com, lisett.p.lucerneHOA@outlook.com
Apologies for the late email on these event dates, and times. Below are the events for is community and their times. The board had approved these event dates and times. We would like to host them in the CDD area.
Easter Party: April 12: 1 PM to 4 PM
Cultural Fest: Aug 30: 12 PM to 3 PM
Christmas Party: Dec 13 - 1 PM to 4 PM

Thanks in advance,
Ruben Vargas Treasurer
Lucerne Park Reserve HOA

On Feb 17, 2025, at 3:13 PM, Monica Virgen <mvirgen@gmscfl.com> wrote: Good afternoon Ruben,
Thank you kindly for your message. My name is Monica and I am a District Manager serving Lucene Park CDD alongside Tricia Adams.
Your request for the below HOA events will be placed on the next agenda for consideration by the Board of Supervisors. Please advise if you plan to have any outside vendors for these events as well.
Please do not hesitate to reach out if you have any questions or if I may be of further assistance.
Thank you!
Monica Virgen
Governmental Management Services 219 E. Livingston Street
Orlando, FL 32801
407-841-5524
407-839-1526 - Fax
mvirgen@gmscfl.com

Section VI

LICENSE AGREEMENT BY AND BETWEEN LUCERNE PARK COMMUNITY DEVELOPMENT DISTRICT
AND LUCERNE PARK RESERVE HOMEOWNERS ASSOCIATION, INC. REGARDING THE USE OF CERTAIN DISTRICT PROPERTY
[Spring 2025 Community Event]

THIS NON-EXCLUSIVE, REVOCABLE LICENSE AND INDEMNIFICATION AGREEMENT
("License Agreement") is made and entered into this27 day of	F<..b	, 2025, by and between:
LUCERNE PARK COMMUNITY DEVELOPMENT DISTRICT, a local unit of special­ purpose government established pursuant to Chapter 190, Florida Statutes, with a mailing address of c/o Governmental Management Services - Central Florida, LLC, 219 East Livingston Street, Orlando, Florida 32801 ("District"), and
LUCERNE p ARK RESERVE HOMEOWNERS ASSOCIATION, INC., a Florida not for
profit corporation, with a mailing address of 121 South Orange Avenue, Suite 1170A, Orlando, Florida 32801 ("Licensee" and together with the District, "Parties").
RECITALS
WHEREAS, the District is a special-purpose unit of local government established pursuant to and governed by Chapter 190, Florida Statutes; and
WHEREAS, the District owns, operates, and maintains certain property designated as the District's recreational facility, including a swimming pool and adjacent parking lot ("Amenity Facilities"), as shown in Exhibit A, attached hereto and incorporated herein by reference; and

WHEREAS, Licensee approached the District and desires to make use of the Amenity Facilities ("License Area") for hosting an event for District residents and their guests on April 12, 2025 ("Event"); and

WHEREAS, the District is willing to allow the Licensee and its volunteers and vendors to make use of the License Area for the Event, provided that such use does not impede the District's operation of the License Area as a public improvement and so long as the terms and conditions set forth herein are met; and
WHEREAS, the District has determined that providing the Licensee with the ability to use the License Area is a benefit to the District, is a proper public purpose, and makes appropriate use of the District's public facilities; and

JU<,U:Slljll C:IIVl::OIUIJl::O IU. 0£C:0\.,;)\.,;)•(MU£--<tr::,::,-o If V""'+OOU£00:,jl-\£Q,.)

WHEREAS, the District does not warrant that the License Area is suitable or fit for purposes requested by Licensee, but Licensee does believe it to be fit and suitable for Licensee's Event and Licensee acknowledges and understands that the District provides no warranties whatsoever; and
WHEREAS, the District and the Licensee warrant and agree that they have all rights, power, and authority to enter into and be bound by this License Agreement.
Now, THEREFORE, in consideration of the recitals, agreements, and mutual covenants contained herein, and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged by the Parties, the Parties agree as follows:
INCORPORATION OF RECITALS. The Recitals stated above are true and correct and are incorporated herein as a material part of this License Agreement.

GRANT OF LICENSE. The District hereby grants to the Licensee a non-exclusive, revocable to use the License Area for the Event ("License"). In consideration for use of the License Area, Licensee agrees to the following conditions:
Licensee's access is limited to the License Area as set forth in Exhibit A. No other use of or access to the District's property is permitted. The District does not and cannot confer rights or interests in property outside of the License Area and makes no representations regarding the same. Licensee is solely responsible for obtaining consents and/or permits and meeting all regulatory requirements to utilize non-District property.

Licensee's access is limited to the Event taking place on April 12, 2025, from 1:00 p.m. to 4:00 p.m., which includes set-up and take-down.

The Parties acknowledge that weather conditions may affect the use of the License Area at any given time. The District shall have the right, but not the obligation, to temporarily close the License Area on any given day due to inclement weather, including, but not limited to, rain, lightning, hail, and strong winds. Licensee shall abide by the decision of the District as to the closure of the License Area. Licensee shall be responsible for the safety of its employees, guests, invitees, agents, or participants during such times.

Licensee's use of the License Area shall be contemporaneous with the use of the License Area by Patrons of the District (as that term is defined in the District's adopted Amenity Policies and Rates), and Licensee's use shall not interfere with the operation of the License Area as a public improvement.

Proper non-permanent signage regarding parking and other information may be used during the term of this License only. Said property shall be restored to the same or better condition after completion of the Event.

Licensee shall be solely responsible for all preparations necessary for the Event to be held on the License Area. The District and the Licensee agree that all food, beverages, entertainment, security, parking, traffic control, crowd control, capacity determinations and personnel necessary for the Event shall be the sole responsibility of Licensee. Licensee understands and agrees that serving or selling of alcoholic beverages during the Event is strictly prohibited.

If Licensee utilizes third-party vendors to provide food and/or beverages for the Event, Licensee shall confirm that the vendor(s) holds all required licenses and permits to sell such food and/or beverages and shall require vendors to provide license/permit numbers and copies of licenses to Licensee, including but not limited to:
State of Florida Business Certificate.
11.   Polk County Local Business Tax.
111.	Food Handling Permit.
Food Establishment Permit.
Mobile Food Permit.
Mobile Food Dispensing Vehicle License.
Agricultural Dealer's License.
Other license or permit, as applicable.

Licensee's use of the License Area shall be subject to the policies and regulations of the District, including but not limited to the Amenity Policies and Rates, and Licensee acknowledges receipt of all such policies and rules. All promotional materials shall make clear that it is not a District sponsored or affiliated event.

Licensee agrees to make every reasonable effort to ensure that District property, including the License Area, is not damaged or injured and agrees to assume full responsibility for the use of the License Area by its vendors, contractors, employees, agents, representatives, invitees or attendees during the preparations for, the conducting of, and the cleaning after the Event.

1.  Repair. Licensee agrees to maintain, restore, and repair, or cause to be maintained, restored or repaired, any District property which is damaged, destroyed, or otherwise impaired by Licensee's employees, vendors, contractors, agents, representatives, invitees or attendees, incurred during, or as a result of, the preparations for, the conduct of, or the cleaning after the Event.

11.  Cleaning. Licensee shall be responsible for the costs to clean up the License Area and adjacent District property, including but not limited to proper disposal of trash/debris. Licensee agrees to return

the License Area to its pre-Event condition immediately following the Event, but in no event later than 12:00 p.m. on the immediately succeeding day. Any unattended property or personal belongings may be removed by District staff, with no liability for removing the same, if the same is not removed within twenty-four (24) hours following the Event.

iii. District Evaluation. The District Manager, or his or her designee, may evaluate the License Area after the Event and shall notify Licensee of any cleaning, repair or other restoration deemed necessary as a result of, or arising out of, the event or due to failure by Licensee to comply with the provisions of this Agreement. If Licensee fails, after the notification, to timely perform such cleaning, repair or other restoration to the satisfaction of the District, the District Manager, or his or her designee, may perform, or cause to be performed, such cleaning, repair or other restoration to be made at Licensee's cost, and such cost incurred by the District shall be reimbursed by Licensee upon demand by the District Manager. Such reimbursement shall be made as soon as possible, but in no even later than fourteen (14) days after the District Manager submits the reimbursement for costs.
EVENT INSURANCE. Licensee agrees to obtain and maintain commercial general liability insurance ("Event Insurance") for use of the License Area during the Event. The Event Insurance shall, at minimum, provide one million dollars ($1,000,000) in commercial general liability coverage for each occurrence and shall name the District and its supervisors, officers, employees, agents, and representatives as additional insureds. Licensee agrees to furnish a certificate to the District showing compliance with this Section prior to the Event. Licensee understands and agrees that failure to provide a certificate of Event Insurance as required by this Section may cause the District to cancel the Event, without prior notice.

SUSPENSION, REVOCATION AND TERMINATION. The District and the Licensee acknowledge and agree that the License granted herein is a mere privilege and may be immediately suspended or revoked, with or without cause, at the sole discretion of the District. In the event the District exercises its right to suspend or revoke the License, the District shall provide Licensee written notice of the suspension or revocation, which shall be effective immediately upon receipt by Licensee of the notice. Licensee may terminate this License Agreement upon written notice to the District.

COMPLIANCE WITH GOVERNMENTAL REGULATIONS. Licensee agrees to follow all Federal, State, County, City and District rules, policies and regulations when holding the Event and assumes all liability for any fines, notices, or violations the District receives as a result of the Event. This includes acquiring all the proper permits and documentation for the Event and complying with any relevant statutes, rules, ordinances, regulations or other laws.

INDEMNIFICATION.

Licensee (individually and on behalf of all persons in attendance at the Event in any way related to Licensee), by virtue of his or her operation, organization, arrangement or sponsoring of the Event by the Licensee, agrees to defend, indemnify and hold harmless the agrees to defend, indemnify, and hold harmless the District and its supervisors, officers, agents, employees, successors, assigns, members, affiliates, or representatives from any and all liability, claims, actions, suits, liens, or demands by any person (including Event vendors and participants), corporation or other entity, for any injuries, sickness, disease, death, theft and real or personal property damage of any nature arising out of, or in connection with, the acts or omissions of Licensee (and his or her agents, employees, invitees, and business associates) in connection with the use of the District's property and facilities, participation in the Event, or violation of any laws, rules, and regulations. Should Licensee or any Event vendor bring suit or any claim against the District or its respective officers, agents, staff, supervisors, members or employees in connection with the Event operated, organized, arranged or sponsored by the Licensee or any facility owned by the District, and fail to obtain judgment therein against the District or its respective officers, agents, staff, supervisors, members and employees, Licensee shall be liable to the District for all costs and expenses incurred by it in the defense of such suit (including, but not limited to, court costs and attorneys fees through all appellate proceedings, both in court and out of court). Provided, however, this indemnity excludes any claims or cause of action arising from or related to the District's gross negligence or willful misconduct. Licensee further agrees that nothing herein shall constitute or be construed as a waiver of the District's limitations on liability contained in section 768.28, Florida Statutes, or other statute, and nothing in this License Agreement shall inure to the benefit of any third party for the purpose of allowing any claim which would otherwise be barred under such limitations of liability or by operation of law.
Obligations under this License Agreement shall include, but are not limited to, all costs including the payment of all settlements, judgments, damages, liquidated damages, penalties, fines, forfeitures, back pay awards, court costs, arbitration and/or mediation costs, litigation and other related expenses, attorneys' fees, paralegal fees (incurred in court, out of court, on appeal, or in bankruptcy proceedings), and any interests accrued against the District.

In the event that the District is required to enforce this License Agreement by court proceedings or otherwise, then the District shall be entitled to recover from Licensee all costs incurred, including reasonable attorneys' fees.

ENFORCEMENT OF LICENSE AGREEMENT.	A default by either arty nder s License Agreement shall entitle the other party to all remedies ava l ble t law o:m equity, w 1ch shall include		but not be limited to the right of damages, m1unct1ve relief, and specific performance., Notwithstanding this, th Licensee's right to recover damages from the District on any and all claims of any type shall be limited in all instances to no more than one hundred dollars
($100).
PUBLIC RECORDS. Licensee understands and agrees that all documents of any kind provided to the District in connection with this License Agreement may be public records, and, accordingly, Licensee agrees to comply with all applicable provisions of Florida law in handling such records, including, but not limited to, section 119.0701, Florida Statutes. Licensee acknowledges that the designated public records custodian for the District is Governmental Management Services - Central Florida LLC ("Public Records Custodian"). Among other requirements and to the extent applicable by law, Licensee shall 1) keep and maintain public records required by the District to perform the service; 2) upon request by the Public Records Custodian, provide the District with the requested public records or allow the records to be inspected or copied within a reasonable time period at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes; 3) ensure that public records which are exempt or confidential, and exempt from public records disclosure requirements, are not disclosed except as authorized by law for the duration of the contract term and following the contract term if Licensee does not transfer the records to the Public Records Custodian of the District; and 4) upon completion of the contract, transfer to the District, at no cost, all public records in Licensee's possession or, alternatively, keep, maintain and meet all applicable requirements for retaining public records pursuant to Florida laws. When such public records are transferred by Licensee, Licensee shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. AU records stored electronically must be provided to the District in a format that is compatible with Microsoft Word or Adobe PDF formats.
IF LICENSEE HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO LICENSEE'S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS CONTRACT, CONTACT THE PUBLIC RECORDS CUSTODIAN AT (407) 841-5524, RECORDREQUEST@GMSCFL.COM, OR 219 E. LIVINGSTON STREET, ORLANDO, FLORIDA 32801.
CONTROLLING LAW; VENUE; REMEDIES. This License Agreement and the provisions contained in this License Agreement shall be construed, interpreted, and controlled according to the laws of the State of Florida. All actions and disputes shall be brought in the proper court and venue, which shall be Polk County, Florida.
SEVERABILITY. The invalidity or unenforceability of any one or more provisions
of this License Agreement shall not atrect the validity or enforceability of the remaining ponions

of this License Agreement, or any part of this License Agreement not held to be invalid or unenforceable.

No TRANSFER OR ASSIGNMENT. The License shall be for the sole use by Licensee and shall not be assigned or transferred without the prior written consent of the District in its sole discretion. A transfer or assignment of all or any part of the License without such prior written consent shall be void.

ENTIRE AGREEMENT. This is the entire License Agreement of the Parties, and it may not be amended except in writing signed by both Parties. This License Agreement supersedes any prior License Agreement between the District and Licensee regarding the use of the License Area for the April 12, 2025, Event.

[Signatures on the following page]

IN WITNESS WHEREOF, the Parties execute this License Agreement the day and year first written above.
LUCERNE PARK COMMUNITY DEVELOPMENT DISTRICT

LUCERNE PARK RESERVE HOMEOWNERS ASSOCIATION, INC.

Exhibit A:	License Area

Section VII

Section C

to be provided under separate cover

Section D

Section 1

Lucerne Park Community Development District

Summary of Check Register

January 3, 2025 through March 6, 2025

Fund	Date	Check No.'s	Amount

General Fund		
	1/8/25	700-702	$	415,296.13	
	1/14/25	703-707	$	15,910.33	
	1/22/25	708-709	$	1,316.66	
	2/4/25	710-712	$	2,099.91	
	2/11/25	713-717	$	15,356.94	
	2/25/25	718-720	$	5,243.73	
	3/4/25	721-723	$	5,133.98	

Total Amount	$	460,357.68

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	3/13/25	PAGE	1
*** CHECK DATES 01/03/2025 - 03/06/2025 ***	LUCERNE PARK - GENERAL
BANK A LUCERNE PARK CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
1/08/25 00053 11/30/24 00068164 202411 310-51300-48000	*	976.60
NOT OF LANDOWNERS MEETING
GANNETT MEDIA CORP DBA GANNETT	976.60 000700
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/08/25 00023	1/03/25 01032025 202501 300-20700-10000	*	412,693.52
TXFER OF TAX RCPTS S2019
LUCERNE PARK CDD / US BANK	412,693.52 000701
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/08/25 00032	1/07/25 01072025 202501 300-15500-10000	*	1,626.01
EQUIPMENT LEASE FEB25
WHFS LLC	1,626.01 000702
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/14/25 00030 12/30/24 13950	202412 330-57200-46700	*	1,335.00
CLEANING SVCS DEC24
12/30/24 13950	202412 330-57200-46000	*	340.00
CLEAN/DISINFECT POOL FURN
CLEAN STAR SERVICES OF CENTRAL FL	1,675.00 000703
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/14/25 00007	1/01/25 238	202501 310-51300-34000	*	3,750.00
MANAGEMENT FEES JAN25
1/01/25 238	202501 310-51300-35200	*	105.00
WEBSITE ADMIN JAN25
1/01/25 238	202501 310-51300-35100	*	157.50
INFORMATION TECH JAN25
1/01/25 238	202501 310-51300-31300	*	437.50
DISSEMINATION SVCS JAN25
1/01/25 238	202501 330-57200-12000	*	437.50
AMENITY ACCESS JAN25
1/01/25 238	202501 310-51300-51000	*	.54
OFFICE SUPPLIES JAN24
1/01/25 238	202501 310-51300-42000	*	10.51
POSTAGE JAN25
1/01/25 239	202501 320-53800-12000	*	1,325.00
FIELD MANAGEMENT JAN25
1/01/25 239	202501 310-51300-42500	*	34.37
STAPLES SEPERATE COVER
GOVERNMENTAL MANAGEMENT SERVICES-CF	6,257.92 000704
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/14/25 00027	1/01/25 25982	202501 330-57200-46300	*	1,880.00
POOL MAINTENANCE JAN25
MCDONNELL CORPORATION DBA RESORT	1,880.00 000705
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/14/25 00019	1/01/25 15895	202501 320-53800-46200	*	3,400.42
LANDSCAPE MAINT JAN25
PRINCE & SONS INC.	3,400.42 000706
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
LUCP LUC PARK CDD	ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	3/13/25	PAGE	2
*** CHECK DATES 01/03/2025 - 03/06/2025 ***	LUCERNE PARK - GENERAL
BANK A LUCERNE PARK CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
1/14/25 00046 12/31/24 12002268 202412 330-57200-34500	*	2,696.99
SECURITY SVCS DEC24
SECURITAS SECURITY	2,696.99 000707
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/22/25 00034	1/13/25 11229	202412 310-51300-31500	*	1,180.00
GENERAL COUNSEL DEC24
KILINSKI VAN WYK PLLC	1,180.00 000708
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/22/25 00057	1/15/25 52	202501 310-51300-42000	*	136.66
REIMBURSEMENT OF POSTAGE
POLK COUNTY TAX COLLECTOR	136.66 000709
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/04/25 00027	1/27/25 26213	202501 330-57200-46300	*	380.00
ADJ POOL MAINT OCT-JAN
MCDONNELL CORPORATION DBA RESORT	380.00 000710
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/04/25 00019	1/21/25 16140	202501 320-53800-46100	*	93.90
LABOR/REPLCE 2 BRKN SPRAY
PRINCE & SONS INC.	93.90 000711
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/04/25 00032	2/04/25 02042025 202502 300-15500-10000	*	1,626.01
EQUIPMENT LEASE MAR25
WHFS LLC	1,626.01 000712
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/11/25 00030	1/28/25 14186	202501 330-57200-46700	*	1,265.00
CLEANING SVCS JAN25
CLEAN STAR SERVICES OF CENTRAL FL	1,265.00 000713

2/11/25 00007	2/01/25	
	2/01/25	
	2/01/25	
	2/01/25	
	2/01/25	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
242	202502 310-51300-34000	*	3,750.00
MANAGEMENT FEES FEB25
242	202502 310-51300-35200	*	105.00
WEBSITE ADMIN FEB25
242	202502 310-51300-35100	*	157.50
INFORMATION TECH FEB25
242	202502 310-51300-31300	*	437.50
DISSEMINATION SVCS FEB25
242	202502 330-57200-12000	*	437.50
AMENITY ACCESS FEB25
2/01/25 242	202502 310-51300-51000	*	.45
OFFICE SUPPLIES FEB25
2/01/25 242	202502 310-51300-42000	*	27.44
POSTAGE FEB25
2/01/25 242	202502 310-51300-42500	*	6.90
COPIES FEB25
2/01/25 243	202502 320-53800-12000	*	1,325.00
FIELD MANAGEMENT FEB25
GOVERNMENTAL MANAGEMENT SERVICES-CF	6,247.29 000714
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
LUCP LUC PARK CDD	ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	3/13/25	PAGE	3
*** CHECK DATES 01/03/2025 - 03/06/2025 ***	LUCERNE PARK - GENERAL
BANK A LUCERNE PARK CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
2/11/25 00027	2/01/25 26332	202502 330-57200-46300	*	1,975.00
POOL MAINTENANCE FEB25
MCDONNELL CORPORATION DBA RESORT	1,975.00 000715
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/11/25 00019	2/01/25 16271	202502 320-53800-46200	*	3,400.42
LANDSCAPE MAINT FEB25
PRINCE & SONS INC.	3,400.42 000716
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/11/25 00046	1/31/25 12042600 202501 330-57200-34500	*	2,469.23
SECURITY SVCS JAN25
SECURITAS SECURITY	2,469.23 000717
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/25/25 00042	2/18/25 22437736 202501 310-51300-31100	*	305.00

DEWBERRY	ENGINEERS	INC.		
- - - - - - - - - - - - - -	- - - - -	- - -	-	-	-	-	-	-	-	- -	-	-	-	-	-	- - - - -	
202412 320-53800-47000										*						1,365.00	
MAINTENANCE DEC24																	

GENERAL ENGINEERING JAN25

- - - - - - - - - - - - - - - - -
2/25/25 00007 12/31/24 240
GENERAL 12/31/24 240
AMENITY REPAIRS DEC24 12/31/24 241
DLVRD AND LAYED 2 PALLETS

305.00 000718

202412	330-57200-46000	*	2,553.73	
202412	330-57200-46000	*	845.00	

- - - - - - - -

GOVERNMENTAL MANAGEMENT SERVICES-CF	4,763.73 000719

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/25/25 00027	2/13/25 26508	202502 330-57200-46300	*	175.00
NEW LIFE RING
MCDONNELL CORPORATION DBA RESORT	175.00 000720
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/04/25 00034	2/27/25 11498	202501 310-51300-31500	*	1,925.86
GENERAL COUNSEL JAN25
KILINSKI VAN WYK PLLC	1,925.86 000721
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/04/25 00019	2/18/25 16491	202502 320-53800-49000	*	1,500.00
INST CHOCOLATE MULCH/ENTR
2/25/25 16544	202502 320-53800-46100	*	82.11
REPR LATERAL BREAK/NOZZLE
PRINCE & SONS INC.	1,582.11 000722
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/04/25 00032	3/04/25 03042025 202503 300-15500-10000	*	1,626.01
EQUIPMENT LEASE APR25
WHFS LLC	1,626.01 000723
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	460,357.68
TOTAL FOR REGISTER	460,357.68 LUCP LUC PARK CDD	ZYAN

Section 2

Lucerne Park
Community Development District

Unaudited Financial Reporting
January 31, 2025

Table of Contents

1		Balance Sheet	

2-3	
	General Fund	

4	
	Debt Service Fund Series 2019	

5	
	Capital Reserve Fund	

6-7	
	Month to Month	

8	
	Long Term Debt Report	

9	
	Assessment Receipt Schedule	

Lucerne Park
Community Development District Combined Balance Sheet
January 31, 2025

	General Fund	Debt Service Fund	Capital Reserve Fund	Totals Governmental Funds	
Assets:
Cash:
Operating Account	

$	626,446	

$	

-	$	-	

$	626,446	
Money Market Account	$	-	$	-	$	77,820	$	77,820	
Investments: Series 2019
Reserve	$	-	$	210,022	$	-	$	210,022	
Revenue	$	-	$	492,820	$	-	$	492,820	
Prepayment	$	-	$	2,123	$	-	$	2,123	
Prepaid Expenses	$	10,935	$	-	$	-	$	10,935	
Total Assets	$	637,381	$	704,965	$	77,820	$	1,420,166	

Liabilities:
Accounts Payable	

$	11,203	

$	-	$	-	$	11,203	
Total Liabilites	$	11,203	$	-	$	-	$	11,203	

Fund Balance:
Deposits and Prepaid Items	

$	10,935	

$	-	$	-	$	10,935	
Restricted for:
Debt Service 2019	
$	-	
$	704,965	
$	-	
$	704,965	
Unassigned	$	615,243	$	-	$	77,820	$	693,063	
Total Fund Balances	$	626,178	$	704,965	$	77,820	$	1,408,964	
					
Total Liabilities & Fund Balance	$	637,381	$	704,965	$	77,820	$	1,420,166	

Revenues:		
Assessments	$	446,207	$	437,963	$	437,963	$	-	
Other Income	$	-	$	75	$	75	$	-	
Total Revenues	$	446,207	$	438,038	$	438,038	$	-	

Expenditures:						
General & Administrative:						
Supervisor Fees	$	12,000	$	4,000	$	1,000	$	3,000	
Engineering	$	20,000	$	6,667	$	945	$	5,722	
Attorney	$	25,000	$	8,333	$	6,435	$	1,898	
Annual Audit	$	4,800	$	-	$	-	$	-	
Assessment Administration	$	5,250	$	5,250	$	5,250	$	-	
Arbitrage	$	450	$	-	$	-	$	-	
Dissemination	$	5,250	$	1,750	$	1,750	$	-	
Trustee Fees	$	4,337	$	2,478	$	2,478	$	-	
Management Fees	$	45,000	$	15,000	$	15,000	$	-	
Information Technology	$	1,890	$	630	$	630	$	-	
Website Administration	$	1,260	$	420	$	420	$	-	
Postage & Delivery	$	900	$	300	$	181	$	119	
Insurance	$	6,817	$	6,817	$	6,817	$	-	
Copies	$	500	$	167	$	45	$	122	
Legal Advertising	$	3,000	$	1,000	$	977	$	23	
Other Current Charges	$	1,000	$	333	$	164	$	169	
Office Supplies	$	350	$	117	$	1	$	115	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Subtotal General & Administrative	$	137,979	$	53,437	$	42,268	$	11,169	

Operations & Maintenance		
Field Services
Property Insurance	

$	16,118	

$	16,118	

$	12,058	

$	4,060	
Field Management	$	15,900	$	5,300	$	5,300	$	-	
Landscape Maintenance	$	45,800	$	15,267	$	13,602	$	1,665	
Landscape Replacement	$	10,000	$	3,333	$	-	$	3,333	
Streetlights	$	38,473	$	12,824	$	11,919	$	906	
Electric	$	2,000	$	667	$	276	$	390	
Water & Sewer	$	3,500	$	1,167	$	526	$	641	
Irrigation Repairs	$	7,500	$	2,500	$	410	$	2,090	
General Repairs & Maintenance	$	12,000	$	4,000	$	2,196	$	1,804	
Contingency	$	7,500	$	2,500	$	-	$	2,500	
Subtotal Field Expenditures	$	158,791	$	63,676	$	46,286	$	17,390	

Amenity Expenditures
Amenity - Electric	

$	10,100	

$	3,367	

$	2,040	

$	1,327	
Amenity - Water	$	6,000	$	2,000	$	3,204	$	(1,204)	
Playground Lease	$	19,512	$	6,504	$	6,504	$	-	
Internet	$	2,000	$	667	$	677	$	(10)	
Pest Control	$	600	$	200	$	-	$	200	
Janitorial Service	$	16,160	$	5,387	$	5,170	$	217	
Security Services	$	35,000	$	11,667	$	9,877	$	1,790	
Pool Maintenance	$	23,700	$	7,900	$	8,100	$	(200)	
Amenity Repairs & Maintenance	$	10,000	$	3,333	$	8,299	$	(4,965)	
Amenity Access Management	$	5,250	$	1,750	$	1,750	$	-	
Contingency	$	14,469	$	4,823	$	-	$	4,823	
Subtotal Amenity Expenditures	$	142,791	$	47,597	$	45,621	$	1,976	
					
Total Expenditures	$	439,562	$	164,710	$	134,175	$	30,535	
					
Excess (Deficiency) of Revenues over Expenditures	$	6,646		$	303,863		

Other Financing Sources/(Uses):					
Transfer In/(Out) - Capital Reserves	$	(6,646)	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	(6,646)	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	-		$	303,863		
					
Fund Balance - Beginning	$	-		$	322,315		
					
Fund Balance - Ending	$	-		$	626,178		

	Adopted	Prorated Budget	Actual		
	Budget	Thru 01/31/25	Thru 01/31/25		Variance		

Revenues:							
Assessments	$	419,524	$	411,771	$	411,771	$		-	
Interest	$	10,432	$	5,354	$	5,354	$		-	
Total Revenues	$	429,956	$	417,125	$	417,125	$		-	

Expenditures:							
Interest - 11/1	$	144,797	$	144,797	$	144,797	$		-	
Principal - 5/1	$	130,000	$	-	$	-	$		-	
Interest - 5/1	$	144,797	$	-	$	-	$		-	
Total Expenditures	$	419,594	$	144,797	$	144,797	$		-	
							
Excess (Deficiency) of Revenues over Expenditures	$	10,362		$	272,328				
							
Fund Balance - Beginning	$	218,764		$	432,638				
							
Fund Balance - Ending	$	229,126		$	704,965				

Adopted	Prorated Budget	Actual	
Budget	Thru 01/31/25	Thru 01/31/25	Variance	

Revenues

Interest	

$	1,230	

$	1,050	

$	1,050	

$	

-	
Total Revenues	$	1,230	$	1,050	$	1,050	$	-	

Expenditures:

Capital Outlay	

$	-	

$	-	

$	-	

$	

-	
Total Expenditures	$	-	$	-	$	-	$	-	
						
Excess (Deficiency) of Revenues over Expenditures	$	1,230		$	1,050			

Other Financing Sources/(Uses)

Transfer In/(Out)	

$	6,646	

$	-	

$	-	

$	

-	
Total Other Financing Sources (Uses)	$	6,646	$	-	$	-	$	-	
						
Net Change in Fund Balance	$	7,875		$	1,050			
						
Fund Balance - Beginning	$	87,444		$	76,771			
						
Fund Balance - Ending	$	95,319		$	77,820			

	Oct	Nov		Dec	Jan	Feb	March	April	May	June	July	Aug	Sept		Total	

Revenues:

Assessments	

$	-	

$	4,511	

$	

433,452	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	

437,963	
Total Revenues	$	-	$	4,586  $	433,452	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	438,038	

Expenditures:		
General & Administrative:		
Supervisor Fees	$	-	$	1,000	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	1,000	
Engineering	$	-	$	640	$	-	$	305	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	945	
Attorney	$	1,213	$	2,117	$	1,180	$	1,926	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	6,435	
Annual Audit	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Assessment Administration	$	5,250	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	5,250	
Arbitrage	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Dissemination	$	438	$	438	$	438	$	438	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	1,750	
Trustee Fees	$	2,478	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	2,478	
Management Fees	$	3,750	$	3,750	$	3,750	$	3,750	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	15,000	
Information Technology	$	158	$	158	$	158	$	158	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	630	
Website Administration	$	105	$	105	$	105	$	105	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	420	
Postage & Delivery	$	13	$	18	$	3	$	147	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	181	
Insurance	$	6,817	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	6,817	
Copies	$	4	$	-	$	7	$	34	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	45	
Legal Advertising	$	-	$	977	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	977	
Other Current Charges	$	41	$	41	$	41	$	41	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	164	
Office Supplies	$	0	$	0	$	0	$	1	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	1	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	175	
Subtotal General & Administrative	$	20,440	$	9,243	$	5,681	$	6,904	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	42,268	

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total

Operations & Maintenance

Field Services Property Insurance Field Management
Landscape Maintenance Landscape Replacement Streetlights
Electric
Water & Sewer
Sidewalk & Asphalt Maintenance Irrigation Repairs
General Repairs & Maintenance Contingency

$	12,058  $
$	1,325  $
$	3,400  $
$	-  $
$	2,980  $
$	75  $
$	189  $
$	-  $
$	142  $
$	831  $
$	-  $

-  $
1,325  $
3,400  $
-  $
2,980  $
64  $
105  $
-  $
-  $
-  $
-  $

-  $
1,325  $
3,400  $
-  $
2,980  $
66  $
127  $
-  $
174  $
1,365  $
-  $

-  $	-  $	-  $
1,325  $	-  $	-  $
3,400  $	-  $	-  $
-  $	-  $	-  $
2,980  $	-  $	-  $
72  $	-  $	-  $
105  $	-  $	-  $
-  $	-  $	-  $
94  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $

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

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

-  $	12,058
-  $	5,300
-  $	13,602
-  $	-
-  $	11,919
-  $	276
-  $	526
-  $	-
-  $	410
-  $	2,196
-  $	-

Subtotal Field Expenditures	$	21,000  $	7,874  $	9,437  $	7,976  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	46,286

Amenity Expenditures Amenity - Electric Amenity - Water Playground Lease
Internet Pest Control
Janitorial Service Security Services Pool Maintenance
Amenity Repairs & Maintenance Amenity Access Management Contingency

$	768  $
$	1,268  $
$	1,626  $
$	169  $
$	-  $
$	1,285  $
$	2,014  $
$	2,080  $
$	900  $
$	438  $
$	-  $

688  $
276  $
1,626  $
169  $
-  $
1,285  $
2,697  $
1,880  $
2,250  $
438  $
-  $

313  $
901  $
1,626  $
169  $
-  $
1,335  $
2,697  $
1,880  $
5,149  $
438  $
-  $

271  $	-  $	-  $
760  $	-  $	-  $
1,626  $	-  $	-  $
169  $	-  $	-  $
-  $	-  $	-  $
1,265  $	-  $	-  $
2,469  $	-  $	-  $
2,260  $	-  $	-  $
-  $	-  $	-  $
438  $	-  $	-  $
-  $	-  $	-  $

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

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

-  $	2,040
-  $	3,204
-  $	6,504
-  $	677
-  $	-
-  $	5,170
-  $	9,877
-  $	8,100
-  $	8,299
-  $	1,750
-  $	-

Other Financing Sources/Uses:

Transfer In/(Out) - Capital Reserves

$

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-

Net Change in Fund Balance	$	(51,987)  $	(23,840)  $	403,827  $	(24,137)  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $  303,863

Total Other Financing Sources/Uses	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-

Excess Revenues (Expenditures)	$	(51,987)  $	(23,840)  $	403,827  $	(24,137)  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $  303,863

Total Expenditures	$	51,987  $	28,426  $	29,625  $	24,137  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $  134,175

Subtotal Amenity Expenditures	$	10,547  $	11,309  $	14,508  $	9,258  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	45,621

Lucerne Park
Community Development District Long Term Debt Summary

SERIES 2019, SPECIAL ASSESSMENT REVENUE BONDS	
INTEREST RATES:	3.80%, 4.00%, 4.625%, 4.75%	
MATURITY DATE:	5/1/2050	
RESERVE FUND DEFINITION	50% of MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$210,022	
RESERVE FUND BALANCE	$210,022	
BONDS OUTSTANDING - 05/16/2019	$7,025,000	
LESS: SPECIAL CALL - 8/01/20	($250,000)	
LESS: SPECIAL CALL - 11/01/20	($35,000)	
LESS: SPECIAL CALL - 02/01/21	($10,000)	
LESS: PRINCIPAL PAYMENT - 05/01/21	($110,000)	
LESS: PRINCIPAL PAYMENT - 05/01/22	($115,000)	
LESS: PRINCIPAL PAYMENT - 05/01/23	($120,000)	
LESS: PRINCIPAL PAYMENT - 05/01/24	($125,000)	
CURRENT BONDS OUTSTANDING	$6,260,000	

Lucerne Park
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2025

ON ROLL ASSESSMENTS

Gross Assessments	$ 479,794.74	$ 451,100.96	$ 930,895.70	
Net Assessments	$ 446,209.11	$ 419,523.89	$ 865,733.00	

52%	48%	100%

Date	
Distribution	
Gross Amount	
Discount/Penalty	
Commission	
Interest	
Net Receipts	
General Fund	2019 Debt Service	
Total	

11/12/24	
10/21/24	
$	1,361.21	
$	(71.47)	
$	(25.79)	
$	-	
$	1,263.95	
$	651.45	
$	612.50	
$	1,263.95	
11/19/24	11/1 - 11/7/24	$	8,071.35	$	(322.87)	$	(260.44)	$	-	$	7,488.04	$	3,859.43	$	3,628.61	$	7,488.04	
12/6/24	11/16 - 11/26/24	$	65,235.42	$	(2,602.76)	$ (1,252.65)	$	-	$  61,380.01	$ 31,635.99	$	29,744.02	$ 61,380.01	
12/20/24	11/27 - 11/30/24	$ 815,206.35	$	(32,608.49)	$ (15,651.96)	$	-	$ 766,945.90	$ 395,293.06	$ 371,652.84	$ 766,945.90	
12/27/24	12/1 - 12/15/24	$	13,452.25	$	(538.05)	$	(258.28)	$	-	$  12,655.92	$	6,523.01	$	6,132.91	$ 12,655.92	

Total	$ 903,326.58	$	(36,143.64)  $ (17,449.12)  $	-	$ 849,733.82	$ 437,962.94	$ 411,770.88	$ 849,733.82

98%	Net Percent Collected
$ 15,999.18	Balance Remaining to Collect