Lucerne Park Community Development District

Meeting Agenda August 21, 2025

Lucerne Park
Community Development District

219 East Livingston Street, Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526
August 14, 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, August 21, 2025 at 9:30 AM at the Holiday Inn Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, FL 33880.
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/81383325585
Call-In Information: 305-224-1968	Meeting ID: 813-8332-5585

Board of Supervisors Meeting
Roll Call
Public Comment Period
Approval of Minutes of the July 17, 2025 Board of Supervisors Meeting
Consideration of Fiscal Year 2025 Audit Engagement Letter
Discussion Regarding Property Encroachments
Staff Reports
Attorney
Engineer
Field Manager’s Report
Consideration of Proposal from Pro Playgrounds for Pool Shade Structure
Consideration of Proposal for Paint Removal
District Manager’s Report
Approval of Check Register
Balance Sheet & Income Statement
Approval of Amenity Policy Clarification Regarding Access Card Issuance
Other Business
Supervisors Requests
Adjournment

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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, July 17, 2025, at 9:31 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
Diana Macecsko by Zoom	Assistant Secretary
Joan Griffin	Assistant Secretary
Catherine Gomez	Assistant Secretary Also present were:
Tricia Adams	District Manager, GMS
Katie O’Rourke	District Manager, GMS
Savannah Hancock	District Counsel, Kilinski Van Wyk
Joey Duncan by Zoom	District Engineer, Dewberry
Chace Arrington by Zoom	District Engineer, Dewberry

FIRST ORDER OF BUSINESS	Roll Call
Ms. O’Rourke called the meeting to order. Three Board members were in attendance, constituting a quorum. Ms. Macecsko was present by Zoom.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. O’Rourke stated there are no members of the public present. She asked for comments via Zoom. There being no comments, the next item followed.
July 17, 2025	Lucerne Park CDD

THIRD ORDER OF BUSINESS	Approval of Minutes of the June 19, 2025
Board of Supervisors Meeting
Ms. O’Rourke presented the minutes from the June 19, 2025, Board of Supervisors meeting. She added that staff had reviewed the minutes, but she was happy to take any comments or corrections.

FOURTH ORDER OF BUSINESS	Consideration	of	Resolution	2025-08
Appointing and Removing an Assistant Secretary
Ms. O’Rourke stated that this would appoint herself, Katie O’Rourke, as an Assistant Secretary for the District, so that she may attest to signatures from the Chair and this would remove Monica Virgen as an Assistant Secretary. She noted that Ms. Virgen is still in their office, she is just operating in a different capacity and will no longer be traveling to meetings.

FIFTH ORDER OF BUSINESS	Consideration	of	Resolution	2025-09
Authorizing Spending Limits
Ms. O’Rourke stated this is an administrative resolution that sets the spending limits for the Chair or the District Manager to be able to sign invoices or agreements outside of the meeting up to a certain amount. She noted that the District Manager may individually authorize invoices or agreements up to $2,500. She added that the Chair or Vice Chair, if the Chair is unavailable, may authorize expenses up to $10,000 and the District Manager and the Chair or Vice Chair can jointly authorize expenses up to $25,000 per event or proposal. Ms. O’Rourke also noted that these agreements will still come back to the Board for ratification after the meeting, this is just in case there is something that needs to be done urgently outside of the meeting.
July 17, 2025	Lucerne Park CDD

SIXTH ORDER OF BUSINESS	Presentation	of	Arbitrage	Rebate
Calculation Report – Series 2019
Ms. Adams stated that the District has issued tax exempt bonds and the bonds are subject to regulations by the IRS. She noted they basically rule that the CDD with the tax-exempt bonds cannot earn more interest than what is being paid on the bonds. She added that they require reporting at five-year intervals, and they are running the Arbitrage Calculation Reports annually to determine if there is an arbitrage issue.
Ms. Adams stated if there is an arbitrage issue in the sum of the five years, there could be a penalty to the IRS. Therefore, they like to know sooner rather than later if there is an arbitrage issue. She added that they could wait and run the reports once every five years, but the cost is the same to run it every year versus once every five years. Ms. Adams pointed out on page 21 the report shows that no rebate liability exists and there are no arbitrage issues. Ms. Adams asked for a motion to accept the Arbitrage Rebate Calculation Report for the Series 2019 bonds.

SEVENTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Hancock reminded the Board to comply with the Sunshine Laws when it comes to social media or any discussions regarding any information that would come before the Board outside of a publicly noticed meeting. She noted that violations of this matter can result in a $500 fine and up to 60 days in jail and she gave the Board instructions on the best practices to take if anyone contacts them directly about District business.

Engineer
Mr. Arrington had nothing to report to the Board at this time.
July 17, 2025	Lucerne Park CDD

Field Manager’s Report
Ms. Adams reviewed the Field Manager’s report for the Board and asked for any questions. She noted that she will convey any questions, comments or concerns to Mr. Allen Bailey and Marshall Tindall. She added that Mr. Tindall is still with their firm, but they are making some transitions with their field management team, and the Board will be meeting Mr. Allen Bailey soon and some might have already seen him around the property.
Ms. Gomez asked about checking on the pool cleaning schedule. Ms. Adams stated that she will check on the pool cleaning schedule and prepare a notice for the HOA manager indicating what the cleaning schedule is and include District maintenance staff contact information. She also noted she will follow up with pool shade structure proposals.

District Manager’s Report
Approval of Check Register
Ms. O’Rourke presented the check register from June 6, 2025, through July 3, 2025, totaling $20,395.73. A detailed check run summary follows the check register.

Balance Sheet and Income Statement
Ms. O’Rourke presented the unaudited financials through May 31, 2025. She added that it was for informational purposes only, but she could answer any questions. There was a question about where the money is located, and Ms. Adams briefly discussed that the operating account is with a bank called Truist Bank and they are required to use accounts that are with banks that have public depositories in the state of Florida. She added that the money market account is with Bank United and there was a brief discussion about the details of that account.

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

NINTH ORDER OF BUSINESS	Supervisors Requests
There being no comments, the next item followed.
July 17, 2025	Lucerne Park CDD

TENTH ORDER OF BUSINESS	Adjournment

Secretary / Assistant Secretary	Chairman / Vice Chairman

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August 11, 2025 Board of Supervisors
Lucerne Park Community Development District 219 East Livingston Street
Orlando, FL 32801
1001 Yamato Road ▪ Suite 301 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

We are pleased to confirm our understanding of the services we are to provide Lucerne Park Community Development District, City of Winter Haven, Florida (“the District”) for the fiscal year ended September 30, 2025. We will audit the financial statements of the governmental activities and each major fund, including the related notes to the financial statements, which collectively comprise the basic financial statements of Lucerne Park Community Development District as of and for the fiscal year ended September 30, 2025. In addition, we will examine the District’s compliance with the requirements of Section 218.415 Florida Statutes. This letter serves to renew our agreement and establish the terms and fee for the 2025 audit.
Accounting principles generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management’s discussion and analysis (MD&A), to supplement the District’s basic financial statements. Such information, 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. As part of our engagement, we will apply certain limited procedures to the District’s RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding 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 will 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.
The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited:
Management’s Discussion and Analysis
Budgetary comparison schedule
The following other information accompanying the financial statements will not be subjected to the auditing procedures applied in our audit of the financial statements, and our auditor’s report will not provide an opinion or any assurance on that information:
Compliance with FL Statute 218.39 (3) (c)
Audit Objectives
The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the District and other procedures we consider necessary to enable us to express such opinions. We will issue a written report upon completion of our audit of the District’s financial statements. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the financial statements is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will include a paragraph that states (1) that the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during our audit we become aware that the District is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements.
Lucerne Park Community Development District	Page 2

Examination Objective
The objective of our examination is the expression of an opinion as to whether the District is in compliance with Florida Statute 218.415 in accordance with Rule 10.556(10) of the Auditor General of the State of Florida. Our examination will be conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and will include tests of your records and other procedures we consider necessary to enable us to express such an opinion. We will issue a written report upon completion of our examination of the District’s compliance. The report will include a statement that the report is intended solely for the information and use of management, those charged with governance, and the Florida Auditor General, and is not intended to be and should not be used by anyone other than these specified parties. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the District’s compliance is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the examination or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
Other Services
We will assist in preparing the financial statements and related notes of the District in conformity with U.S. generally accepted accounting principles based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. The other services are limited to the financial statement services previously defined. We, in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities.
Management Responsibilities
Management is responsible for compliance with Florida Statute 218.415 and will provide us with the information required for the examination. The accuracy and completeness of such information is also management’s responsibility. You agree to assume all management responsibilities relating to the financial statements and related notes and any other nonaudit services we provide. You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. In addition, you will be required to make certain representations regarding compliance with Florida Statute 218.415 in the management representation letter. Further, you agree to oversee the nonaudit services by designating an individual, preferably from senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them.
Management is responsible for designing, implementing and maintaining effective internal controls, including evaluating and monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; following laws and regulations; and ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles, for the preparation and fair presentation of the financial statements and all accompanying information in conformity with U.S. generally accepted accounting principles, and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements.
Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, (2) additional information that we may request for the purpose of the audit, and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence.
Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the written representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts or grant agreements, or abuse that we report.
Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also responsible for providing management’s views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information.
With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document.
Lucerne Park Community Development District	Page 3

Audit Procedures—General
We will audit the financial statements of the governmental activities and each major fund, including but not limited to the general fund, the debt service fund, and the capital projects fund, including the related notes to the financial statements, which collectively comprise the basic financial statements of Lucerne Park Community Development District
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. Our responsibility as auditors is limited to the period covered by our audit and does not extend to later periods for which we are not engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial statements; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by generally accepted auditing standards.
Audit Procedures—Internal Control
Our audit will include obtaining an understanding of the government and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards.
An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards and Government Auditing Standards.
Audit Procedures—Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the District’s compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards.
Engagement Administration, Fees, and Other
We understand that your employees will prepare all cash or other confirmations we request and will locate any documents selected by us for testing.
The audit documentation for this engagement is the property of Grau & Associates and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to a cognizant or oversight agency or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Grau & Associates personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. Notwithstanding the foregoing, the parties acknowledge that various documents reviewed or produced during the conduct of the audit may be public records under Florida law. The District agrees to notify Grau & Associates of any public record request it receives that involves audit documentation.
Furthermore, Grau & Associates agrees to comply with all applicable provisions of Florida law in handling such records, including but not limited to Section 119.0701, Florida Statutes. Auditor acknowledges that the designated public records custodian for the District is the District Manager (“Public Records Custodian”). Among other requirements and to the extent applicable by law, Grau & Associates 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 Auditor 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 Grau & Associate’s possession
Lucerne Park Community Development District	Page 4

or, alternatively, keep, maintain and meet all applicable requirements for retaining public records pursuant to Florida laws. When such public records are transferred by Grau & Associates, Grau & Associates shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the District in a format that is compatible with Microsoft Word or Adobe PDF formats.
IF GRAU & ASSOCIATES HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO ITS DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE PUBLIC RECORDS CUSTODIAN AT: C/O GOVERNMENTAL MANAGEMENT SERVICES – CENTRAL FLORIDA LLC, 219 EAST LIVINGSTON STREET ORLANDO, FLORIDA 32801, OR RECORDREQUEST@GMSCFL.COM, PH: (407) 841-5524.
Our fee for these services will not exceed $4,000 for the September 30, 2025 audit, unless there is a change in activity by the District which results in additional audit work or if additional Bonds are issued. This agreement is automatically renewed each year thereafter subject to the mutual agreement by both parties to all terms and fees. The fee for each annual renewal will be agreed upon separately.
We will complete the audit within prescribed statutory deadlines, with the understanding that your employees will provide information needed to perform the audit on a timely basis. We acknowledge that the District must submit its annual Audit to the Auditor General no later than nine (9) months after the end of the audited fiscal year. Accordingly, for fiscal year ended September 30, 2025, we will deliver a draft audit to the District no later than May 15, 2026 and a final audit report no later than June 15, 2026. All accounting records (including, but not limited to, trial balances, general ledger detail, vendor files, bank and trust statements, minutes, and confirmations) for the fiscal year ended September 30, 2025 must be provided to us no later than January 15, 2026 in order for us to deliver a draft audit to the District no later than May 15, 2026 and a final audit report no later than June 15, 2026.
The audit documentation for this engagement will be retained for a minimum of five years after the report release date. If we are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation.
Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. Invoices will be submitted in sufficient detail to demonstrate compliance with the terms of this agreement. In accordance with our firm policies, work may be suspended if your account becomes 60 days or more overdue and may not be resumed until your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our report. You will be obligated to compensate us for all time expended and to reimburse us for all out- of-pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate.
This agreement may be renewed each year thereafter subject to the mutual agreement by both parties to all terms and fees. The fee for each annual renewal will be agreed upon separately.
The District has the option to terminate this agreement with or without cause by providing thirty (30) days written notice of termination to Grau & Associates. Upon any termination of this agreement, Grau & Associates shall be entitled to payment of all work and/or services rendered up until the effective termination of this agreement, subject to whatever claims or off-sets the District may have against Grau & Associates.
We will provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract. Our 2022 peer review report accompanies this letter.
We appreciate the opportunity to be of service to Lucerne Park Community Development District and believe this letter accurately summarizes the terms of our engagement and, with any addendum, if applicable, is the complete and exclusive statement of the agreement between Grau & Associates and the District with respect to the terms of the engagement between the parties. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us.

Very truly yours, Grau & Associates

Antonio J. Grau RESPONSE:
This letter correctly sets forth the understanding of Lucerne Park Community Development District. By: 	
Title: 	

Date: 	
Lucerne Park Community Development District	Page 5

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Lucerne Park
Community Development District

219 E. Livingston St., Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-
839-1526

August 5th, 2025

Re: Notice of Encroachment into Lucerne Boulevard Community Development District Property Dear Residents,
It has come to the attention of the Lucerne Park Community Development District (the “District”) that fencing improvements or landscaping improvements have been installed within an easement area in favor of the District on or adjacent to your property. The installation of any natural or man-made materials on maintenance/drainage easements in favor of the Lucerne Park Community Development District is strictly prohibited. The purpose of these maintenance easements is to provide perpetual access to District open space, drainage areas and stormwater tracts in order to properly maintain District property.

The purpose of this letter is to serve as formal notification of a potential encroachment. The District holds easements for the purpose of accessing and maintaining stormwater, drainage, and other District-owned improvements critical to the operation of public infrastructure within the community. Unauthorized use or obstruction of these easements may
impair the District’s ability to perform necessary maintenance or improvements in the future.

At this time, the District is not requesting any specific action on your part. We are in the process of reviewing this situation with District Staff and will bring to the board of supervisors for potential resolution. This communication is being provided as an initial courtesy notice, and the District expressly reserves all legal rights and remedies with respect to this matter.

If you have any questions or would like to discuss this issue further, please do not hesitate to contact me at (407) 841- 5524 or via email at Korourke@gmscfl.com. Thank you for your attention and understanding.

Regards,

Katie O’Rourke
District Manager
Governmental Management Services - Central Florida, LLC Office Telephone: (407) 841-5524
Email: Korourke@gmscfl.com

CC: District Counsel, Savannah Hancock, Kilinski Van Wyk
CC: District Engineer, Rey Malave, Dewberry

Fence Encroachments
812 Cambridge Dr.
820 Cambridge Dr.
828 Cambridge Dr.
832 Cambridge Dr.
868 Cambridge Dr.
876 Cambridge Dr.
880 Cambridge Dr.
884 Cambridge Dr.
888 Cambridge Dr.
892 Cambridge Dr.
900 Cambridge Dr.
904 Cambridge Dr.
908 Cambridge Dr.
928 Cambridge Dr.

Landscaping Encroachments

840 Cambridge Dr.
860 Cambridge Dr.
912 Cambridge Dr.
916 Cambridge Dr.
920 Cambridge Dr.
DocuSign Envelope ID: 227D423C-610D-47AF-BB7A-987101B4F2DF

RESOLUTION 2024-05
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE LUCERNE PARK COMMUNITY DEVELOPMENT DISTRICT ADOPTING A POLICY AND RATES, CHARGES AND FEES RELATED TO IMPROVEMENTS WITHIN DISTRICT EASEMENTS; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Lucerne Park Community Development District (“District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes; and
WHEREAS, Chapters 120 and 190, Florida Statutes, authorize the District to adopt rules, rates, charges and fees to govern the administration of the District and defray costs of operation and to adopt resolutions as may be necessary for the conduct of District business; and
WHEREAS, the Board of Supervisors (“Board”) finds that it is in the best interests of the District to adopt by resolution the Easement Variance Policy, including rates, charges and fees (“Easement Variance Policy”) related thereto, as set forth at Exhibit A, for immediate use and application; and

WHEREAS, the Board further finds that the adoption of the Easement Variance Policy and imposition of the rates, charges and fees is necessary in order to provide for the expenses associated with reviewing and processing applications for easement variances and is in the best interests of the District; and
WHEREAS, the Board finds that the fee structure outlined in Exhibit A is just and equitable having been based upon (i) the amount of service furnished; and (ii) other factors affecting the use of the facilities furnished; and
WHEREAS, the Board has complied with applicable Florida law concerning rule development and adoption, including holding the requisite public hearing.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE LUCERNE PARK COMMUNITY DEVELOPMENT DISTRICT:
SECTION 1. The attached Easement Variance Policy is hereby adopted pursuant to this resolution as necessary for the conduct of District business. The Easement Variance Policy shall stay in full force and effect until such time as they are otherwise amended by the Board.
SECTION 2. The fees in Exhibit A are just and equitable and have been based upon (i) the amount of service furnished; and (ii) other factors affecting the use of the facilities furnished.

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.
DocuSign Envelope ID: 227D423C-610D-47AF-BB7A-987101B4F2DF

PASSED AND ADOPTED THIS 18TH DAY OF APRIL 2024.
ATTEST:	LUCERNE PARK COMMUNITY
DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

Exhibit A:	Easement Variance Policy
DocuSign Envelope ID: 227D423C-610D-47AF-BB7A-987101B4F2DF

EXHIBIT A

LUCERNE PARK COMMUNITY DEVELOPMENT DISTRICT
Easement Variance Policy
Effective: April 18, 2024
Scope. This policy applies to requests to construct/install improvements within easements held by the Lucerne Park Community Development District (“District”). No improvements, including fences, pavers, landscaping, etc., may be constructed or installed within District easements without approval from the District. This policy is intended to prevent damage which may be caused by unauthorized obstruction of District easements.
Request Procedures. Individuals who wish to construct or install improvements within a District easement must (a) submit an application form to the District Manager or his or her designee, and (b) pay a $75 fee to offset the costs of processing the request. The application must be signed by the owner(s) of the property. Please note that fences and other improvements may not be permissible in certain easement areas due to underground improvements, access and maintenance requirements, or other factors in the District’s discretion.
Approval. If approved, the owner(s) of the property must execute an agreement in a form acceptable to the District, which shall be recorded in the Public Records of Polk County, Florida. The District Manager shall have authority to approve applications. There shall be no requirement to bring the application before the Board of Supervisors (“Board”) for approval, unless extraordinary circumstances warrant Board consideration. The District’s approval of an application constitutes approval from the District only. The requestor is responsible for obtaining any other necessary approvals, permits and authorizations for the project, including but not limited to approvals from an HOA, county, municipality, or any other entity having an interest in the project or property utilized

Denial. The District reserves the right to deny any request that, in its sole discretion, poses an undue risk of damage to District property or improvements; unduly limits the District’s rights to use the easement for its stated purpose; poses an undue risk to the health, safety, or welfare of District residents, guests, staff, and invitees; and/or is otherwise incompatible with the nature of the easement in question. If a request is denied, the requestor may appeal the denial at the next meeting of the Board that is at least ten (10) days from the notice of denial. The Board’s decision upon appeal shall be final.
Encroachment Without Approval. If improvements are constructed or installed within a District easement without approval, the District reserves the right to take all available legal action against the person or entity engaging in such unauthorized use.
Severability. The invalidity or unenforceability of any one or more provisions of these policies shall not affect the validity or enforceability of the remaining provisions, or any part of the policies not held to be invalid or unenforceable.
Sovereign Immunity. Nothing herein shall constitute or be construed as a waiver of the District’s sovereign immunity or limitations on liability contained in Section 768.28, Florida Statutes, or other statutes or law.
DocuSign Envelope ID: 227D423C-610D-47AF-BB7A-987101B4F2DF

LUCERNE PARK COMMUNITY DEVELOPMENT DISTRICT
Easement Variance Request

Name of Owner: 			 Address: 		 Telephone: 	 Email: 			
Description of proposed improvement (please attach a detailed survey sketch showing the proposed location of the improvement): 	

Proposed installation commencement date: 	
Acknowledgements (please initial by each):

	 I acknowledge that any approval is only for the improvement(s) as specified in this request, and that if my plans change, I must file a new variance request.
I acknowledge that approval of this variance request is approval from the Lucerne Park Community Development District only, and that I am responsible for obtaining any other necessary approvals, including but not limited to approvals from any HOA, County, or any other entity having an interest in the property, as applicable.
I acknowledge that if this variance request is approved, I will be required to execute a Variance Agreement, which will be recorded in the official records of Polk County, Florida. No improvements may be installed until the Variance Agreement is executed and recorded.
I acknowledge that this variance request must be made by the legal owner of the property. I certify that I am the legal owner of the property.

Owner’s Signature	Print Name

Date

Please submit this completed form to the District Manager by email at tadams@gmscfl.com, or by mail at c/o Governmental Management Services, 219 E. Livingston St., Orlando, FL 32801.

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Lucerne Park CDD Field Management Report | 2025

Lucerne Park CDD Field Management Report | 2025

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For over a decade, our customers have entrusted us to provide safe and affordable playground and recreational equipment. Our team of Certified General Contractors and Playground Safety Inspectors will insure that your project is completed to perfection, providing truly turnkey service, with every step of the process from planning and budgeting, through the installation being handled under one roof.

The	Play & Recreation  Experts

1-800-573-7529	I www.proplaygrounds.com
Quote
Date	Estimate #	
8/5/2025	47568	

WE WILL BEAT ANY PRICE BY 5%!

Item	Description	Qty	Cost	Total:	
	Furnish labor and materials to:				
	1. Install a HC 144808 at Pool				
	2. provide eng dwgs, permit				
	3. paver removal and replacement by others				
	**SHADE STRUCTURE**				
CSSD	Custom Shade Design-HC144808 SG, 3 columns, 2	1	16,601.16	16,601.16	
	canopies side by side (config 106962)				
CLR	Colors: TBD			0.00	
ENGDRAW	Engineered Drawings for Permitting	1	840.00	840.00	
Shipping	Combined Shipping and Freight Charges	1	1,920.00	1,920.00	
	**MATERIALS AND LABOR**				
RBAR5	No. 5 Rebar	384	1.75	672.00	
RMC	Ready Mix Concrete 2500 PSI MIN	10	195.00	1,950.00	
LBR	Labor and Installation	1	12,670.00	12,670.00	
ISPERMIT	PERMIT - STATE OF FLORIDA -	1	2,000.00	2,000.00	
	Subtotal:	
$36,653.16			
	Sales Tax: (7.5%)	$0.00			
	Total:	$36,653.16			
Terms and Conditions - Price valid for 30 days and subject to change. 1. If installation is not included with your purchase, client will be responsible for coordinating, receiving and unloading of all goods, delivery drivers will not help unload goods. 2. Client will be responsible to inspect goods for defect, damage or missing parts, any deficiency or missing parts must be noted on delivery slip. 3. Client will be responsible for costs due to cancelled or missed delivery appointments. 4. Client has reviewed all items, colors and descriptions on this quote for accuracy and correctness. 5. If quote includes installation of goods, the installation is subject to the terms and conditions of Pro Playgrounds “Standard Installation Agreement” a copy of which may be obtained from your Sales Representative.
1-800-573-7529	|	www.proplaygrounds.com

24'	14'	8'	3.74	3	
10.83'
10"x6"x1/4"
12'
2	Glide
Ø2.875" 12-Ga 9.95'
3	Embedded Ø2.875" 12-Ga 11.03'
8"x6"x3/16"	4.114	3	

Out of range Out of range 4.75
Out of range Out of range 5.75

106962	24 X 14
Color Options
Frame

Gloss	Matte, Textured, or Metallic

Fabric
Traditional Fabric
This option includes colors that are California Fire Marshal certified and pass the NFPA 701 or ASTM E84 tests. Select color options are flame retardant@.

Dual Color Fabric
This option is available for an upcharge exclusively for our Hypar Umbrella, Triangle Sail, and Hyperbolic Sail.
Waterproof Fabric
This option is available exclusively for our Arched Cantilever, Flower, and Single Post and Cantilever Waterproof Umbrellas.

Tan

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OPG PLUS LLC
290 Gus Hipp Blvd Rockledge, FL 32955
+18444448899
aduncan@opgplus.com www.opgplus.com

Estimate

ADDRESS
Government Management Services
SHIP TO
913 Cambridge Dr Winter Haven, FL 33881 US
ESTIMATE # 1259
DATE 08/13/2025

ACTIVITY	QTY	RATE	AMOUNT	
Product & Service:Call Out Fee
Service - Call Out Fee	1	149.00	149.00	
Product & Service:Labor - hour
Labor	3	190.00	570.00	
Product & Service:OPG+1
Bioremediation solution	2	124.00	248.00	
Sales Tax
Sales Tax calculated by AvaTax for 25253-V2 at Wed Aug 13 02:48:00 UTC 2025	1	67.69	67.69	

SUBTOTAL	1,034.69	
TOTAL	$1,034.69	

Accepted By	Accepted Date

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Summary of Check Register

July 4, 2025 through August 7, 2025

General Fund					
	7/8/25	774	$	80.00	
	7/16/25	775-776	$	9,968.43	
	7/24/25	777-784	$	12,922.42	
8/5/25	785-786	 $	4,436.84 
$	27,407.69

Payroll	July 4, 2025 through August 7, 2025

BOBBIE HENLEY	50015	$	184.70	
CATHERINE GONZALEZ	50016	$	184.70	
DIANA MACECSKO	50017	$	184.70	
JOAN GRIFFIN	50018	 $	184.70 		
		$	738.80		
	Total Amount	$	28,146.49		
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/14/25	PAGE	1
*** CHECK DATES 07/04/2025 - 08/07/2025 ***	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	#
7/08/25 00040	6/09/25 65830098 202506 330-57200-48100	*	50.00
POOL PEST CONTROL-JUN25
6/09/25 65830102 202506 330-57200-48100	*	30.00
PLAYGRND PEST CNTRL JUN25
MASSEY SERVICES INC.	80.00 000774
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
259	202507 320-53800-12000	*	1,325.00
FIELD MANAGEMENT-JUL25
260	202507 310-51300-34000	*	3,750.00
MANAGEMENT FEES-JUL25
260	202507 310-51300-35200	*	105.00
WEBSITE MANAGEMENT-JUL252
260	202507 310-51300-35100	*	157.50
INFORMATION TECH-JUL25
260	202507 310-51300-31300	*	437.50
DISSEMINATION SVCS-JUL25
260	202507 330-57200-12000	*	437.50
AMENITY ACCESS-JUL25
7/01/25 260	202507 310-51300-51000	*	.33
OFFICE SUPPLIES
7/01/25 260	202507 310-51300-42000	*	7.62
POSTAGE

FEES FY25 S2019

CURRENT DEMANDS ELECTRICAL &	185.00 000777
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/25 00007	5/31/25 256	202505 320-53800-47000	*	589.10
GEN REPAIRS & MAINTENANCE
5/31/25 257	202505 330-57200-43300	*	734.46
INSTALLED- IDLING SIGNS
5/31/25 258	202505 320-53800-47000	*	165.24
RPR TOILET/TEST FIXTURE
6/30/25 261	202506 320-53800-47000	*	1,373.05
REPAIR TO TRAMPOLINE
6/30/25 262	202506 330-57200-43300	*	2,348.50
AMENITY REPAIR & MAINT
GOVERNMENTAL MANAGEMENT SERVICES-CF	5,210.35 000778
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
LUCP LUC PARK CDD	ZYAN
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/14/25	PAGE	2
*** CHECK DATES 07/04/2025 - 08/07/2025 ***	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	#
7/24/25 00034	7/17/25 12720	202506 310-51300-31500	*	1,098.65
ATTORNEY SVCS-JUN25
KILINSKI VAN WYK PLLC	1,098.65 000779
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/25 00040	7/10/25 66145582 202507 330-57200-48100	*	30.00
PLAYGRND PEST CNTR-JUL25
7/10/25 66146727 202507 330-57200-48100	*	50.00
POOL PEST CONTROL-JUL25
MASSEY SERVICES INC.	80.00 000780
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/25 00027	7/01/25 27990	202507 330-57200-46300	*	1,975.00
POOL MAINTENANCE-JUL25
MCDONNELL CORPORATION DBA RESORT	1,975.00 000781
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/25 00019	7/01/25 18790	202507 320-53800-46200	*	3,400.42
LANDSCAPE MAINT-JUL25
PRINCE & SONS INC.	3,400.42 000782
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/25 00044	7/14/25 24210	202507 330-57200-34500	*	318.00
50 SIFER ISO CARD
CURRENT DEMANDS ELECTRICAL &	318.00 000783
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/24/25 00042	7/21/25 22455986 202506 310-51300-31100	*	655.00
ENGINEERING SVCS-JUN25
DEWBERRY ENGINEERS INC.	655.00 000784
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/05/25 00046	7/31/25 12245992 202507 330-57200-34500	*	2,810.83
SECURITY SVCS JUL25
SECURITAS SECURITY	2,810.83 000785
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/05/25 00032	8/05/25 08052025 202508 300-15500-10000	*	1,626.01
EQUIPMENT LEASE-SEP25
WHFS LLC	1,626.01 000786
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	27,407.69
TOTAL FOR REGISTER	27,407.69

LUCP LUC PARK CDD	ZYAN

!!"#$%& "

Lucerne Park
Community Development District

Unaudited Financial Reporting
June 30, 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
June 30, 2025

	General		Debt Service		Capital Reserve		Totals		
	Fund		Fund		Fund	Governmental Funds			
Assets:									
Cash:									
Operating Account	$	30,363	$	-	$	-	$	30,363	
Money Market Account	$	-	$	-	$	85,738	$	85,738	
State Board of Administration	$	470,443	$	-	$	-	$	470,443	
Investments:									
Series 2019									
Reserve	$	-	$	210,022	$	-	$	210,022	
Revenue	$	-	$	232,604	$	-	$	232,604	
Prepayment	$	-	$	2,158	$	-	$	2,158	
Due from General Fund	$	-	$	5,302	$	-	$	5,302	
Prepaid Expenses	$	4,104	$	-	$	-	$	4,104	
Total Assets	$	504,910	$	450,087	$	85,738	$	1,040,735	

Liabilities:									
Accounts Payable	$	12,801	$	-	$	-	$	12,801	
Due to Debt Service	$	5,302	$	-	$	-	$	5,302	
Total Liabilites	$	18,104	$	-	$	-	$	18,104	

Fund Balance:									
Deposits and Prepaid Items	$	4,104	$	-	$	-	$	4,104	
Restricted for:									
Debt Service 2019	$	-	$	450,087	$	-	$	450,087	
Unassigned	$	482,702	$	-	$	85,738	$	568,440	
Total Fund Balances	$	486,806	$	450,087	$	85,738	$	1,022,631	
									
Total Liabilities & Fund Balance	$	504,910	$	450,087	$	85,738	$	1,040,735	
Lucerne Park
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2025

	Adopted	Prorated Budget	Actual		
	Budget	Thru 06/30/25	Thru 06/30/25	Variance	

Revenues:					
Assessments	$	446,207	$	446,207	$	448,180	$	1,973	
Interest	$	-	$	-	$	5,443	$	5,443			
Other Income	$	-	$	-	$	255	$	255			
Total Revenues	$	446,207	$	446,207	$	453,878	$	7,671	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	9,000	$	4,000	$	5,000	
Employer FICA	$	-	$	-	$	230	$	(230)	
Engineering	$	20,000	$	15,000	$	2,238	$	12,763	
Attorney	$	25,000	$	18,750	$	10,687	$	8,063	
Annual Audit	$	4,800	$	4,800	$	3,900	$	900	
Assessment Administration	$	5,250	$	5,250	$	5,250	$	-	
Arbitrage	$	450	$	450	$	450	$	-	
Dissemination	$	5,250	$	3,938	$	3,938	$	-	
Trustee Fees	$	4,337	$	3,717	$	3,717	$	-	
Management Fees	$	45,000	$	33,750	$	33,750	$	-	
Information Technology	$	1,890	$	1,418	$	1,418	$	-	
Website Administration	$	1,260	$	945	$	945	$	-	
Postage & Delivery	$	900	$	675	$	300	$	375	
Insurance	$	6,817	$	6,817	$	6,817	$	-	
Copies	$	500	$	375	$	112	$	263	
Legal Advertising	$	3,000	$	2,250	$	2,167	$	83	
Other Current Charges	$	1,000	$	750	$	385	$	365	
Office Supplies	$	350	$	263	$	3	$	260	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Subtotal General & Administrative	$	137,979	$	108,322	$	80,480	$	27,842	
Lucerne Park
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2025

	Adopted	Prorated Budget	Actual		
	Budget	Thru 06/30/25	Thru 06/30/25	Variance	

Operations & Maintenance					
Field Services
Property Insurance	

$	16,118	

$	16,118	

$	12,058	

$	4,060	
Field Management	$	15,900	$	11,925	$	11,925	$	-	
Landscape Maintenance	$	45,800	$	34,350	$	30,604	$	3,746	
Landscape Replacement	$	10,000	$	7,500	$	-	$	7,500	
Streetlights	$	38,473	$	28,855	$	26,602	$	2,253	
Electric	$	2,000	$	1,500	$	588	$	912	
Water & Sewer	$	3,500	$	2,625	$	1,717	$	908	
Irrigation Repairs	$	7,500	$	5,625	$	1,484	$	4,141	
General Repairs & Maintenance	$	12,000	$	9,000	$	4,324	$	4,676	
Contingency	$	7,500	$	5,625	$	15,869	$	(10,244)	
Subtotal Field Expenditures	$	158,791	$	123,123	$	105,170	$	17,953	

Amenity Expenditures
Amenity - Electric	

$	10,100	

$	7,575	

$	3,486	

$	4,089	
Amenity - Water	$	6,000	$	4,500	$	7,775	$	(3,275)	
Playground Lease	$	19,512	$	14,634	$	14,634	$	-	
Internet	$	2,000	$	1,500	$	4,671	$	(3,171)	
Pest Control	$	600	$	450	$	320	$	130	
Janitorial Service	$	16,160	$	12,120	$	11,970	$	150	
Security Services	$	35,000	$	26,250	$	21,974	$	4,276	
Pool Maintenance	$	23,700	$	17,775	$	18,150	$	(375)	
Amenity Repairs & Maintenance	$	10,000	$	7,500	$	9,893	$	(2,393)	
Amenity Access Management	$	5,250	$	3,938	$	3,938	$	-	
Contingency	$	14,469	$	10,852	$	280	$	10,571	
Subtotal Amenity Expenditures	$	142,791	$	107,093	$	97,092	$	10,002	
					
Total Expenditures	$	439,562	$	338,538	$	282,741	$	55,797	
					
Excess (Deficiency) of Revenues over Expenditures	$	6,646		$	171,137		

Other Financing Sources/(Uses):					
Transfer In/(Out) - Capital Reserves	$	(6,646)	$	(6,646)	$	(6,646)	$	-	
Total Other Financing Sources/(Uses)	$	(6,646)	$	(6,646)	$	(6,646)	$	-	
					
Net Change in Fund Balance	$	-		$	164,491		
					
Fund Balance - Beginning	$	-		$	322,315		
					
Fund Balance - Ending	$	-		$	486,806		
Lucerne Park
Community Development District Debt Service Fund Series 2019
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2025

	Adopted	Prorated Budget	Actual		
	Budget	Thru 06/30/25	Thru 06/30/25	Variance	

Revenues:					
Assessments	$	419,524	$	419,524	$	421,377	$	1,853	
Interest	$	10,432	$	10,432	$	15,666	$	5,234	
Total Revenues	$	429,956	$	429,956	$	437,043	$	7,087	

Expenditures:					
Interest - 11/1	$	144,797	$	144,797	$	144,797	$	-	
Principal - 5/1	$	130,000	$	130,000	$	130,000	$	-	
Interest - 5/1	$	144,797	$	144,797	$	144,797	$	-	
Total Expenditures	$	419,594	$	419,594	$	419,594	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	10,362		$	17,449		
					
Fund Balance - Beginning	$	218,764		$	432,638		
					
Fund Balance - Ending	$	229,126		$	450,087		
Lucerne Park
Community Development District Capital Reserve Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2025

Adopted	Prorated Budget	Actual		
Budget	Thru 06/30/25	Thru 06/30/25	Variance	

Revenues

Interest	

$	1,230	

$	1,230	

$	2,321	

$	1,092	
Total Revenues	$	1,230	$	1,230	$	2,321	$	1,092	

Expenditures:

Capital Outlay	

$	-	

$	-	

$	-	

$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	1,230		$	2,321		

Other Financing Sources/(Uses)

Transfer In/(Out)	

$	6,646	

$	6,646	

$	6,646	

$	-	
Total Other Financing Sources (Uses)	$	6,646	$	6,646	$	6,646	$	-	
					
Net Change in Fund Balance	$	7,875		$	8,967		
					
Fund Balance - Beginning	$	87,444		$	76,771		
					
Fund Balance - Ending	$	95,319		$	85,738		
Lucerne Park
Community Development District Month to Month

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

Revenues:														
Assessments	$	-	$	4,511	$	433,452	$	-	$	2,009	$	1,157	$	12	$	1,400	$	5,640	$	-	$	-	$	-	$  448,180	
Other Income	$	-	$	75	$	-	$	-	$	-	$	-	$	60	$	30	$	90	$	-	$	-	$	-	$	255	
Interest	$	-	$	-	$	-	$	-	$	-	$	230	$	1,715	$	1,777	$	1,721	$	-	$	-	$	-	$	5,443	
Total Revenues	$	-	$	4,586	$	433,452	$	-	$	2,009	$	1,387	$	1,787	$	3,207	$	7,451	$	-	$	-	$	-	$  453,878	

Expenditures:														
General & Administrative:														
Supervisor Fees	$	-	$	1,000	$	-	$	-	$	1,000	$	-	$	1,000	$	-	$	1,000	$	-  $	-  $	-  $	4,000				
Employer FICA	$	-	$	-	$	-	$	-	$	77	$	-	$	77	$	-	$	77	$	-  $	-  $	-  $	230				
Engineering	$	-	$	640	$	-	$	305	$	-	$	638	$	-	$	-	$	655	$	-  $	-  $	-  $	2,238				
Attorney	$	1,213	$	2,117	$	1,180	$	1,926	$	1,008	$	1,695	$	189	$	262	$	1,099	$	-  $	-  $	-  $	10,687				
Annual Audit	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	3,900	$	-	$	-  $	-  $	-  $	3,900				
Assessment Administration	$	5,250	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	5,250				
Arbitrage	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	450	$	-  $	-  $	-  $	450				
Dissemination	$	438	$	438	$	438	$	438	$	438	$	438	$	438	$	438	$	438	$	-  $	-  $	-  $	3,938				
Trustee Fees	$	2,478	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,239	$	-  $	-  $	-  $	3,717				
Management Fees	$	3,750	$	3,750	$	3,750	$	3,750	$	3,750	$	3,750	$	3,750	$	3,750	$	3,750	$	-  $	-  $	-  $	33,750				
Information Technology	$	158	$	158	$	158	$	158	$	158	$	158	$	158	$	158	$	158	$	-  $	-  $	-  $	1,418				
Website Administration	$	105	$	105	$	105	$	105	$	105	$	105	$	105	$	105	$	105	$	-  $	-  $	-  $	945				
Postage & Delivery	$	13	$	18	$	3	$	147	$	27	$	44	$	26	$	14	$	6	$	-  $	-  $	-  $	300				
Insurance	$	6,817	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	6,817				
Copies	$	4	$	-	$	7	$	34	$	7	$	4	$	24	$	33	$	-	$	-  $	-  $	-  $	112				
Legal Advertising	$	-	$	977	$	-	$	-	$	275	$	275	$	-	$	640	$	-	$	-  $	-  $	-  $	2,167				
Other Current Charges	$	41	$	41	$	41	$	41	$	44	$	44	$	44	$	44	$	44	$	-  $	-  $	-  $	385				
Office Supplies	$	0	$	0	$	0	$	1	$	0	$	0	$	0	$	0	$	0	$	-  $	-  $	-  $	3				
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	175				
Subtotal General & Administrative	$	20,440	$	9,243	$	5,681	$	6,904	$	6,888	$	7,150	$	5,810	$	9,344	$	9,020	$	-  $	-  $	-  $	80,480				
Lucerne Park
Community Development District Month to Month

Operations & Maintenance

Field Services Property Insurance Field Management
Landscape Maintenance Landscape Replacement Streetlights
Electric
Water & Sewer 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  $
-  $
7,920  $

-  $
1,325  $
3,400  $
-  $
2,925  $
65  $
118  $
82  $
-  $
1,500  $

-  $
1,325  $
3,400  $
-  $
2,925  $
65  $
326  $
867  $
-  $
6,449  $

-  $
1,325  $
3,400  $
-  $
2,944  $
59  $
292  $
124  $
-  $
-  $

-  $
1,325  $
3,400  $
-  $
2,944  $
59  $
229  $
-  $
754  $
-  $

-  $
1,325  $
3,400  $
-  $
2,944  $
63  $
226  $
-  $
1,373  $
-  $

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

-  $	12,058
-  $	11,925
-  $	30,604
-  $	-
-  $	26,602
-  $	588
-  $	1,717
-  $	1,484
-  $	4,324
-  $	15,869

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  $
-  $

269  $
998  $
1,626  $
169  $
-  $
1,295  $
2,469  $
2,150  $
1,395  $
438  $
-  $

280  $
835  $
1,626  $
169  $
80  $
1,285  $
3,893  $
1,975  $
200  $
438  $
-  $

289  $
820  $
1,626  $
191  $
80  $
1,290  $
2,469  $
1,975  $
-  $
438  $
-  $

290  $
822  $
1,626  $
925  $
80  $
1,340  $
3,266  $
1,975  $
-  $
438  $
-  $

317  $
1,097  $
1,626  $
2,539  $
80  $
1,590  $
-  $
1,975  $
-  $
438  $
280  $

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

-  $	3,486
-  $	7,775
-  $	14,634
-  $	4,671
-  $	320
-  $	11,970
-  $	21,974
-  $	18,150
-  $	9,893
-  $	3,938
-  $	280

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)	
LESS: PRINCIPAL PAYMENT - 05/01/25	($130,000)	
CURRENT BONDS OUTSTANDING	$6,130,000	
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	
12/30/24	1% Fee Adj	$	(9,308.96)	$	-	$	-	$	-	$	(9,308.96)	$  (4,797.95)	$	(4,511.01)	$  (9,308.96)	
2/3/25	10/1-12/31/24	$	-	$	-	$	-	$	1,313.07	$	1,313.07	$	676.77	$	636.30	$	1,313.07	
2/10/25	1/1-1/31/25	$	2,690.45	$	(53.82)	$	(52.73)	$	-	$	2,583.90	$	1,331.77	$	1,252.13	$	2,583.90	
3/7/25	2/1-2/28/25	$	11,870.34	$	(80.73)	$	(235.79)	$	-	$  11,553.82	$	5,954.98	$	5,598.84	$ 11,553.82	
4/30/25	1/1-3/31/25	$	-	$	-	$	-	$	23.75	$	23.75	$	12.24	$	11.51	$	23.75	
5/9/25	4/1-4/30/25	$	2,771.15	$	-	$	(55.42)	$	-	$	2,715.73	$	1,399.72	$	1,316.01	$	2,715.73	
6/13/25	5/1-5/31/25	$	5,542.32	$	-	$	(110.85)	$	-	$	5,431.47	$	2,799.44	$	2,632.03	$	5,431.47	
6/23/25	6/2/25	$	5,623.04	$	-	$	(112.46)	$	-	$	5,510.58	$	2,840.22	$	2,670.36	$	5,510.58	
	Total	$ 922,514.92	$	(36,278.19)	$ (18,016.37)	$	1,336.82	$ 869,557.18	$ 448,180.13	$ 421,377.05	$ 869,557.18	

!!"#$%& 3
to all Amenity Policies. During the period when a Renter is designated as the beneficial user, the Resident shall not be entitled to use the Amenities. In other words, Renter’s and Resident’s cannot simultaneously hold Amenity privileges associated with that residential unit. Residents may retain their Amenities rights in lieu of granting them to their Renters.
Residents shall be responsible for all charges incurred by their Renters which remain unpaid after the customary billing and collection procedures established by the District. Residents are responsible for the deportment of their respective Renter, including the Renter’s adherence to the Amenity Policies.
(7) Access Cards. Access Cards will be issued to each Household at the time they are closing upon property within the District, or upon approval of Non-Resident Patron application and payment of applicable Annual User Fee, or upon verification and approval of Renter designation. Proof of property ownership may be required annually. All Patrons must use their Access Card for entrance to the Amenities. Access Card shall not be issued to Non-Residents. A maximum of two (2) Access Cards will be issued per

All Patrons must use their Access Cards for entrance to the Amenity Facilities. Each Household will be authorized initial Access Cards free of charge after which a fee shall be charged for each additional Access Card in accordance with the Amenity Rates then in effect.
Patrons must scan their Access Cards in the card reader to gain access to the Amenities. This Access Card system provides a security and safety measure for Patrons and protects the Amenities from non- Patron entry. Under no circumstances, shall a Patron provide their Access Card to another person, whether Patron or non-Patron, to allow access to the Amenities.
Access Cards are the property of the District and are non-transferable except in accordance with the District’s Amenity Policies. All lost or stolen cards must be reported immediately to District Staff. Fees shall apply to replace any lost or stolen cards.

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