Lucerne Park Community Development District

Meeting Agenda February 19, 2026

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Lucerne Park
Community Development District Agenda

Thursday	Holiday Inn, Winter Haven
February 19, 2026	200 Cypress Gardens Blvd.
9:30 AM	Winter Haven, FL 33880
Zoom Video Link: https://us06web.zoom.us/j/81512185281
Call-In Information: 305-224-1968	Meeting ID: 815 1218 5281
Roll Call
Public Comment Period
Approval of Minutes of the January 15, 2026 Board of Supervisors Meeting
Consideration of Contract Agreement with Polk County Property Appraiser
Ratification of Centflo Plumbing Backflow Replacement Agreement
Discussion of Cambridge Dr. Property Encroachments
Easement Variance Application for 888 Cambridge Dr
Outstanding Encroachments
Staff Reports
Attorney
Engineer
Field Manager’s Report
Discussion of Pool Shade Placement - ADDED
District Manager’s Report
Approval of Check Register
Balance Sheet & Income Statement
Discussion of March Meeting Location - ADDED
Other Business
Supervisors Requests
Public Comment Period
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, January 15, 2026, 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 Shockley Joan Griffin Lindsey Roden Catherine Gonzalez Rolando Lopez

Also present were:

Katie O’Rourke
Savannah Hancock via zoom
Chace Arrington by phone

Chairperson
Vice Chairperson Assistant Secretary Assistant Secretary Assistant Secretary

District Manager, GMS
District Counsel, Kilinski Van Wyk District Engineer, Dewberry

Allen Bailey	Field Manager, GMS

FIRST ORDER OF BUSINESS	Roll Call
Ms. O’Rourke called the meeting to order. Five Board members were present in person constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. O’Rourke opened the meeting for public comments. There were no public comments at this time, and the next item followed.

THIRD ORDER OF BUSINESS	Approval of Minutes of the November 20,
2025, Board of Supervisors Meeting
Ms. O’Rourke presented the minutes from the November 20, 2025, Board of Supervisors meeting. The Board had no changes to the minutes.

On MOTION by Mr. Shockley, seconded by Ms. Griffin, with all in favor, the Minutes of the November 20, 2025, Board of Supervisors Meeting were approved.

FOURTH ORDER OF BUSINESS	Public Hearing on Amended and Restated
Rules of Procedure
Ms. O’Rourke reminded the Board that this public hearing was scheduled to consider minor statutory updates to the Rules of Procedure as outlined on page 16 of the agenda package. The proposed revisions were unchanged from those previously reviewed by the Board.

On MOTION by Ms. Roden, seconded by Mr. Shockley, with all in favor, Opening the Public Hearing, was approved.

A. Consideration of Resolution 2026-03 Adopting Amended and Restated Rules of Procedure
Ms. O’Rourke asked whether there were any questions from the Board regarding Resolution 2026-03, which amends and restates the District’s Rules of Procedure. The Board had no questions or changes to the proposed rules.

On MOTION by Ms. Roden, seconded by Mr. Shockley, with all in favor, the Consideration of Resolution 2026-03 Adopting Amended and Restated Rules of Procedure, was approved.

Ms. O’Rourke called for a motion to close public hearing.

On MOTION by Mr. Shockley, seconded by Ms. Roden, with all in favor, Closing the Public Hearing, was approved.

FIFTH ORDER OF BUSINESS	Consideration of Data Sharing and Usage
Agreement with Polk County Appraiser
Ms. O’Rourke reviewed the Data Sharing and Usage Agreement with the Polk County Property Appraiser. The agreement is administrative in nature and provides that the District will comply with all applicable statutory requirements regarding confidential and exempt information,

including the protection of personal information for exempt individuals such as law enforcement officers and judges.

On MOTION by Ms. Griffin, seconded by Ms. Roden, with all in favor, the Consideration of Data Sharing and Usage Agreement with Polk County Appraiser, was approved.

SIXTH ORDER OF BUSINESS	Encroachment Updates
832 Cambridge Dr.
Ms. O’Rourke reported that the property owner at 832 Cambridge Dr. has brought the fence into compliance by lifting it with in the swale and has submitted an easement variance application. The fence was inspected and approved by field staff, and the application has been forwarded to legal counsel and the District’s engineer for review.

On MOTION by Ms. Griffin, seconded by Mr. Lopez, with all in favor, the Easement Variance Application for 832 Cambridge Dr., was approved.

889 Cambridge Dr.
Ms. O’Rourke presented a request from the property owner at 889 Cambridge Dr. for approval of a new fence located within a drainage easement. Staff reported that the property owner completed the easement application process, and both District legal counsel and the District engineer have reviewed and approved the request.
Ms. Hancock explained that due to the installation of the fence the District will establish a new access and maintenance easement along the side of the property to preserve the District’s ability to access and maintain the drainage easement.

On MOTION by Ms. Roden, seconded by Ms. Shockley, with all in favor, Easement Variance Application for 889 Cambridge Dr., was approved.

SEVENTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Hancock reported that there was nothing further to add beyond the easement matters previously discussed. She reminded the Board that, with the start of the new calendar year, all

Supervisors are required to complete the annual ethics training. Ms. Hancock noted that she will resend the training links later in the spring and requested that Supervisors notify her by email once the training has been completed so it can be documented.
Ms. Hancock clarified that despite completion of ethics training in December, the requirement resets annually as of January 1, and all Supervisors must complete the training again for the current year.

Engineer
Mr. Arrington had nothing to report but offered to answer questions.

Field Manager’s Report
Consideration of Proposals for Pool Shade Structure
ProPlaygrounds
Playworx
Playmore
Mr. Bailey reviewed previously presented proposals for shade structure at the amenity center. The Board discussed installation timing, funding options, vendor experience, warranty considerations, and placement feasibility. It was noted that the project is not included in the current fiscal year budget; however, sufficient prior-year surplus funds are available to fund the installation without increasing assessments.
Mr. Bailey explained that the proposed location was selected based on site constraints and structural considerations, with placement intended to provide shade over seating areas without impacting existing hardscape or landscaping. Color coordination and durability were discussed, with a preference for a blue shade fabric and neutral frame.
Following discussion, the Board reached consensus to proceed with installation during the current fiscal year.

On MOTION by Ms. Roden, seconded by Mr. Shockley, with all in favor, the Playworx Proposal totaling $27,260 and Authorizing Staff to Coordinate Color Selection Consistent with Existing Amenities, was approved.

Mr. Bailey also reported that roadway ruts caused by vehicles turning sharply were filled with gravel to reduce further deterioration. Staff will continue to monitor the area and add material

as needed. Palm tree seed pods were trimmed, and vendors continue to perform routine maintenance satisfactorily. Fence encroachments within drainage swales remain under review to ensure compliance with engineering standards.
A Board member raised concerns regarding the appearance of the right-of-way area between the first and second entrances, noting persistent turf issues. Staff advised that the area is within the City/County right-of-way, limiting the District’s authority to modify it beyond routine maintenance. The Board was advised that visibility concerns caused by overgrowth should be reported to Code Enforcement.
The Board also discussed gravel displacement onto the roadway. Mr. Bailey will explore options to better stabilize the gravel, including potential binding solutions.

District Manager’s Report
Approval of Check Register
Ms. O’Rourke presented the check register though January 1, 2026 in the total amount of
$60,576.36. A detailed run summary of the invoices paid followed in the agenda. Ms. O’Rourke
indicated that staff had reviewed these for accuracy.

On MOTION by Mr. Shockley, seconded by Ms. Griffin, with all in favor, the Check Register through January 1, 2026, was approved.

Balance Sheet and Income Statement
Ms. O’Rourke referenced the unaudited financial statements beginning on page 119 of the agenda package, including the balance sheet and income statement. These financials were presented for informational purposes only. No Board action was required.

EIGHTH ORDER OF BUSINESS	Other Business
The Board discussed a recent incident involving a security contractor who arrived on site to perform camera maintenance without prior notice and lacked access credentials for the equipment closet. A Board member assisted the contractor with limited access; however, the contractor was unable to access the secured closet.
Staff clarified that the contractor was scheduled for annual camera maintenance, typically performed once per year, and that the lack of advance notice and access codes appeared to be a coordination issue. Staff will follow up with the security vendor to confirm maintenance

scheduling procedures, ensure proper access credentials are provided in advance, and determine whether a return visit is required to complete the work. The Board was reminded to avoid discussing specific security staffing details in open session.

NINTH ORDER OF BUSINESS	Supervisors' Requests
Ms. O’Rourke asked for any Supervisors' requests. There being no comments, the next item followed.

TENTH ORDER OF BUSINESS	Public Comment Period
Resident (Pollete Lowe, 1139 Cambridge Dr.) stated that she had joined the meeting late and asked for clarification regarding a discussion related to the pool, specifically whether a covering was being installed.
Ms. O’Rourke responded that the Board had approved a shade structure to be installed in one area of the pool deck. The resident acknowledged the clarification and had no further comments.

ELEVENTH ORDER OF BUSINESS	Adjournment

On MOTION by Ms. Schockley, seconded by Mr. Lopez, with all in favor, the meeting was adjourned.

Secretary / Assistant Secretary	Chairman / Vice Chairman

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CONTRACT AGREEMENT
This Agreement made and entered into on Wednesday, January 14, 2026 by and between the Lucerne Park Community Development District, a local unit of special purpose government of the State of Florida hereinafter referred to as the 'Special District', and Neil Combee, Polk County Property Appraiser, a Constitutional Officer of the State of Florida, whose address is 255 North Wilson Ave., Bartow, FL 33830, hereinafter referred to as the 'Property Appraiser'.
Section 197.3632 Florida Statutes, provides that special assessments of non-ad valorem taxes levied by the Special District may be included in the assessment rolls of the County and collected in conjunction with ad valorem taxes as assessed by the Property Appraiser. Pursuant to that option, the Property Appraiser and the Special District shall enter into an agreement providing for reimbursement to the Property Appraiser of administrative costs, including costs of inception and maintenance, incurred as a result of such inclusion.
The parties herein agree that, for the 2026 tax year assessment roll, the Property Appraiser will include on the assessment rolls such special assessments as are certified to her by the Lucerne Park Community Development District.
The term of this Agreement shall commence on January 1, 2026 or the date signed below, whichever is later, and shall run until December 31, 2026, the date of signature by the parties notwithstanding. This Agreement shall not automatically renew.
The Special District shall meet all relevant requirements of Section 197.3632 & 190.021 Florida Statutes.
The Special District shall furnish the Property Appraiser with up-to-date data concerning its boundaries and proposed assessments, and other information as requested by the Property Appraiser to facilitate in administering the non-ad valorem assessment in question. Specifically, if assessments will be included on the 2026 TRIM Notice, the Special District shall provide proposed assessments no later than Friday, July 10, 2026. The Special District’s assessments shall, as far as practicable, be uniform (e.g. one uniform assessment for maintenance, etc.) to facilitate the making of the assessments by the mass data techniques utilized by the Property Appraiser.
The Special District shall certify to the Property Appraiser the Special District’s annual installment and levy no later than Tuesday, September 15, 2026. The Property Appraiser shall, using the information provided by the Special District, place the Special District’s non ad-valorem special assessments on properties within the district for inclusion on the 2026 tax roll.
The Property Appraiser shall be compensated by the Special District for the administrative costs incurred in carrying out this Agreement at the rate of 1% of the amount levied on the TRIM Notice or if the TRIM Notice is not used, the rate shall be 1% of the amount levied on the 2026 tax roll. For the TRIM Notice, the Property Appraiser will require payment on or before Tuesday, September 15, 2026 for processing within the Property Appraiser budget year (October 1st – September 30th).
If the actual costs of performing the services under this agreement exceed the compensation provided for in Paragraph 7, the amount of compensation shall be the actual costs of performing the services under this agreement.
If tax roll corrections are requested by the Special District, the Property Appraiser shall be compensated by the Special District for the administrative costs incurred at the rate of $5.00 for each tax roll correction exceeding ten (10) corrections per tax
year.
The Special District shall indemnify and hold harmless, to the extent permitted by Florida law and without waiving its right of any applicable sovereign immunity, the Property Appraiser and all respective officers, employees, agents and instrumentalities from any and all liability, losses or damages, including attorneys' fees and costs of defense, which the Property Appraiser and all respective officers, employees, agents or instrumentalities may incur as a result of claims, demands, suits, causes of actions or proceedings of any kind or nature arising out of, relating to or resulting from the negligent or intentional acts or omissions of the Special District or its employees, agents, servants, partners, principals, or subcontractors arising out of, relating to, or resulting from the performance of the Agreement. The Special District shall pay all claims and losses in connection therewith and shall investigate and defend all claims, suits or actions of any kind or nature in the name of the Property Appraiser where applicable, including appellate proceedings, and shall pay all costs, judgments, and attorneys' fees which may issue thereon.

EXECUTED By:	Neil Combee
Polk County Property Appraiser

Special District Representative Print name
Title	Date

By:

Neil Combee, Property Appraiser

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AGREEMENT BETWEEN LUCERNE PARK COMMUNITY DEVELOPMENT DISTRICT AND CENTFLO PLUMBING, INC.

2026-02-11

ADDENDUM TO AGREEMENT BETWEEN LUCERNE PARK COMMUNITY DEVELOPMENT DISTRICT AND CENTFLO PLUMBING, INC.

Agreement:	Agreement between Lucerne Park Community Development District and Centflo Plumbing, Inc. (“Agreement”)
Contractor:	Centflo Plumbing, Inc. (“Contractor”)
District:	Lucerne Park Community Development District (“District”)
Services:	Pool pump repair services, as described in the Agreement (“Services”)

The following provisions govern the Agreement referenced above:

Effective Date.	The Agreement shall be deemed effective as of the date of the full execution of this Addendum.

Duties.

Contractor agrees, as an independent contractor, to undertake the Services described in the Agreement in a neat and professional manner reasonably acceptable to the District, in accordance with industry standards, and in accordance with all applicable federal, state, and local laws, regulations, and ordinances.

Contractor shall use reasonable care in performing the Services and shall be responsible for any harm of any kind to persons or property resulting from Contractor’s actions or inactions. Contractor agrees to commence repair of any damage resulting from Contractor’s activities and work within twenty-four (24) hours.

Contractor agrees to notify the District prior to performing any work subject to any price increases, and to proceed with the work only upon written consent from the District.

Contractor warrants to the District that all materials furnished under this Agreement shall be new, and that all Services and materials shall be of good quality, free from faults and defects, and will conform to the standards and practices for projects of similar design and complexity in an expeditious and economical manner consistent with the best interest of the District. In addition to all manufacturer warranties for materials purchased for purposes of the Agreement, if any, which Contractor shall assign to the District as necessary to give the District the benefit of said warranties, all Services provided by Contractor pursuant to the Agreement shall be warranted for labor and workmanship for ninety (90) days from the date of acceptance of the Services by the District. Contractor shall replace or repair warranted items to the District’s satisfaction and in the District’s discretion. Neither final acceptance of the Services, nor final payment therefore, nor any provision of the Agreement shall relieve Contractor of responsibility for defective or deficient materials or Services. If any of the materials or Services are found to be defective, deficient or not in accordance with the Agreement, Contractor shall correct, remove and replace it

promptly after receipt of a written notice from the District and correct and pay for any other damage resulting therefrom to District property or the property of landowner’s within the District.

All permits or licenses necessary for Contractor to perform under the Agreement shall be obtained and paid for by Contractor.

Compensation. In exchange for completing the Services as described in the Agreement, and upon final completion and approval by the District of the Services, the District agrees to pay Contractor the total not to exceed amount of One Thousand One Hundred Seventy-Five Dollars and Zero Cents ($1,175.00) as set forth in the Agreement. This compensation includes all parts, materials, and labor necessary to complete the Services as described in the Agreement and this Addendum. Contractor shall maintain records conforming to usual accounting practices. Further, Contractor agrees to render invoices to the District, in writing, which shall be delivered or mailed to the District. These invoices are due and payable in accordance with Florida’s Prompt Payment Act, sections 218.70 et seq. of the Florida Statutes. Each invoice shall include such supporting information as the District may reasonably require Contractor to provide.

Additional Work. Should the District desire that Contractor provide additional work and/or services, such additional work and/or services shall be fully performed by Contractor after the District’s prior approval of a required change order. Contractor agrees that the District shall not be liable for the payment of any additional work and/or services, unless the District first authorizes Contractor to perform such additional work and/or services through an authorized and fully executed change order.

Termination. The Agreement may be terminated immediately by the District for cause, or upon thirty (30) days’ written notice by either party for any or no reason, provided however that any termination by Contractor shall only be effective after providing the District with a reasonable opportunity to cure any default. Contractor shall not be entitled to lost profits or any other damages of any kind resulting from any termination by the District, provided however that Contractor shall be entitled to payment for any Services provided through the effective date of termination, subject to any offsets.

Insurance.

Contractor, and any subcontractor performing the Services described in the Agreement, shall maintain throughout the term of the Agreement the following insurance:

Workers’ Compensation Insurance in accordance with the laws of the State
of Florida.

Commercial General Liability Insurance covering Contractor’s legal liability for bodily injuries, with limits of not less than $1,000,000 combined single limit bodily injury and property damage liability, including

Independent Contractors Coverage for bodily injury and property damage
in connection with subcontractors’ operation.

Automobile Liability Insurance for bodily injuries in limits of not less than
$100,000 combined single limit bodily injury and for property damage, providing coverage for any accident arising out of or resulting from the operation, maintenance, or use by Contractor of any owned, non-owned, or hired automobiles, trailers, or other equipment required to be licensed.

The District and its officers, supervisors, agents, managers, counsel, engineers, staff and representatives (together, “Additional Insureds”) shall be named as additional insured parties on the Commercial General Liability and Automobile Liability policies. Contractor shall furnish the District with a Certificate of Insurance evidencing compliance with this requirement prior to commencing the Services. No certificate shall be acceptable to the District unless it provides that any change or termination within the policy periods of the insurance coverage, as certified, shall not be effective within thirty (30) days of prior written notice to the District. Insurance coverage shall be from a reputable insurance carrier, licensed to conduct business in the State of Florida, shall be considered primary and non-contributory with respect to the Additional Insureds, and shall be endorsed to provide for a waiver of underwriter’s rights of subrogation in favor of the Additional Insureds.

If Contractor fails to have secured and maintained the required insurance, the District has the right (without any obligation to do so, however), to secure such required insurance in which event, Contractor shall pay the cost for that required insurance and shall furnish, upon demand, all information that may be required in connection with the District’s obtaining the required insurance.

Indemnification.

To the fullest extent permitted by law, and in addition to any other obligations of Contractor under the Agreement or otherwise, Contractor shall indemnify, hold harmless, and defend the District and its officers, supervisors, agents, managers, counsel, engineers, staff and representatives (together, “Indemnitees”), from all claims, liabilities, damages, losses and costs, including, but not limited to, reasonable attorney’s fees, to the extent caused, in part or in whole, by (i) the negligent, reckless, or intentionally wrongful misconduct of Contractor, or any employee, agent, subcontractor, or any individual or entity directly or indirectly employed or used by any of them to perform any of the work, (ii) Contractor’s performance of, or failure to perform, Contractor’s obligations pursuant to the Agreement or any services or Contractor's performance of any activities in connection therewith, and (iii) any breach of any warranty, representation, covenant, or agreement made by Contractor in the Agreement or any services.

To the extent a limitation is required by law, the obligations under this section shall be limited to no more than One Million Dollars ($1,000,000.00), which amount the

District and Contractor agree bears a reasonable commercial relationship to this Agreement. Nothing in this section is intended to waive or alter any other remedies that the District may have as against Contractor.

Obligations under this section shall include the payment of all settlements, judgments, damages, liquidated damages, penalties, forfeitures, back pay awards, court costs, arbitration and/or mediation costs, litigation expenses, attorneys’ fees, paralegal fees (incurred in court, out of court, on appeal, or in bankruptcy proceedings), any interest, expenses, damages, penalties, fines, or judgments against the District. Nothing in the Agreement is intended to waive or alter any other remedies that the District may have as against Contractor. The provisions of this Section 7 are independent of, and will not be limited by, any insurance required to be obtained by Contractor pursuant to the Agreement or otherwise obtained by Contractor, and the provisions of this Section 7 survive the expiration or earlier termination of the Agreement with respect to any claims or liability arising in connection with any event occurring prior to such expiration or termination.

Contractor shall ensure that all subcontracts related to the Services include this section for the benefit of the Indemnitees.

Limitations on Governmental Liability. Contractor further agrees that nothing in the Agreement between the parties 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 statute, and nothing in the 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.

Public Records. Contractor understands and agrees that all documents of any kind provided to the District in connection with the Agreement may be public records, and, accordingly, Contractor agrees to comply with all applicable provisions of Florida law in handling such records, including but not limited to section 119.0701, Florida Statutes. Contractor acknowledges that the designated public records custodian for the District is Katie O’Rourke (“Public Records Custodian”). Among other requirements and to the extent applicable by law, Contractor shall 1) keep and maintain public records required by the District to perform the work; 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 Agreement’s term and following the Agreement term if Contractor does not transfer the records to the Public Records Custodian of the District; and 4) upon completion of the Agreement, transfer to the District, at no cost, all public records in Contractor’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 Contractor, Contractor 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 CONTRACTOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO CONTRACTOR’S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THE AGREEMENT, CONTACT THE PUBLIC RECORDS CUSTODIAN AT (407) 841-5524, KOROURKE@GMSCFL.COM, OR AT 219 EAST LIVINGSTON STREET, ORLANDO, FLORIDA 32801.
Amendments. Amendments to and waivers of the provisions contained in the Agreement may be made only by an instrument in writing executed by both parties hereto.

Assignment. Neither the District nor Contractor may assign the Agreement or any monies to become due hereunder without the prior written approval of the other.

Liens and Claims. Contractor shall promptly and properly pay for all labor employed, materials purchased, and equipment hired by it to perform under the Agreement. Contractor shall keep the District’s property free from any materialmen’s or mechanic’s liens and claims or notices in respect to such liens and claims, which arise by reason of Contractor’s performance under the Agreement, and Contractor shall immediately discharge any such claim or lien. In the event that Contractor does not pay or satisfy such claim or lien within three (3) business days after the filing of notice thereof, the District, in addition to any and all other remedies available under the Agreement, may terminate the Agreement to be effective immediately upon the giving of notice of termination.

Controlling Law and Venue. In the event that either party is required to enforce the Agreement, as amended by this Addendum, by court proceedings or otherwise, then the parties agree that the prevailing party shall be entitled to recover from the other all fees and costs incurred, including reasonable attorneys’ fees and costs for trial, alternative dispute resolution, or appellate proceedings. The Agreement, as amended, and the provisions contained in the Agreement and this Addendum shall be construed, interpreted, and controlled according to the laws of the State of Florida. Venue for any legal actions regarding the Agreement or this Addendum shall be Polk County, Florida.

E-Verify. Contractor shall comply with and perform all applicable provisions of section 448.095, Florida Statutes. Accordingly, to the extent required by Florida Statute, Contractor shall register with and use the United States Department of Homeland Security’s E-Verify system to verify the work authorization status of all newly hired employees. The District may terminate the Agreement immediately for cause if there is a good faith belief that Contractor has knowingly violated section 448.091, Florida Statutes. By entering into the Agreement and this Addendum, Contractor represents that no public employer has terminated a contract with Contractor under section 448.095(5)(c), Florida Statutes, within the year immediately preceding the date of the Agreement.

Scrutinized Companies Statement. In accordance with section 287.135, Florida Statutes, Contractor represents that in entering into the Agreement, neither it nor any of its officers, directors, executives, partners, shareholders, members, or agents is on the Scrutinized Companies with Activities in Sudan List, the Scrutinized Companies with Activities in the Iran Terrorism Sectors List, or the Scrutinized Companies that Boycott Israel List created pursuant to sections 215.4725 and 215.473, Florida Statutes, and in the event such status changes, Contractor shall immediately notify the District. If Contractor is found to have submitted a false statement, has been placed on the Scrutinized Companies with Activities in Sudan List, the Scrutinized Companies with Activities in the Iran Terrorism Sectors List, or has been engaged in business operations in Cuba or Syria, or is now or in the future on the Scrutinized Companies that Boycott Israel List, or engaged in a boycott of Israel, the District may immediately terminate the Agreement.

Anti-Human Trafficking Requirements. Contractor certifies, by acceptance of the Agreement, that neither it nor its principals utilize coercion for labor or services as defined in section 787.06, Florida Statutes. Contractor agrees to execute an affidavit, in a form acceptable to the District, in compliance with section 787.06(13), Florida Statutes.

Addendum Controls. The Agreement, as amended by this Addendum, shall constitute the final and complete expression of the agreement between the parties relating to the subject matter of the Agreement. To the extent any of the provisions of this Addendum are in conflict with the provisions of the Agreement, this Addendum controls.

Authorization. The execution of the Agreement and this Addendum has been duly authorized by the appropriate body or official of the parties, the parties have complied with all the requirements of law, and the parties have full power and authority to comply with the terms and provisions of the Agreement and this Addendum.

[signatures on following page]

[Signature page to Addendum to Agreement between Lucerne Park Community Development District and Centflo Plumbing, Inc.]

CENTFLO PLUMBING, INC.,
a Florida corporation

LUCERNE PARK
COMMUNITY DEVELOPMENT DISTRICT

By:

Centflo Plumbing

By: Bobbie Shockley

Its: 	Manager		Its: Chairman, Board of Supervisors

Date:

2026-02-11

Date:

2026-02-11

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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.

Name of Owner: JUAN LEUNG

LUCERNE PARK COMMUNITY DEVELOPMENT DISTRICT
Easement Variance Request

Address: 888 CAMBRIDGE DR, WINTER HAVEN, FL 33881
Telephone: 786-585.6386	Email: juanleung@gmail.com
	
Description of proposed improvement (please attach a detailed survey sketch showing the proposed location of the improvement): The fence has been adjusted to comply with the requirements set by
thr CDD.

Proposed installation commencement date: The fence was adjusted on 01/20/26	

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

JUAN LEUNG

Print Name
01/22/2026

Date

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

PRIVACY NOTICE: Under Florida’s Public Records Law, Chapter 119, Florida Statutes, the information you submit on this form may become part of a public record. This means that, if a citizen makes a public records request, we may be required to disclose the information you submit to us. Under certain circumstances, we may only be required to disclose part of the information submitted to us. If you believe that your records may qualify for an exemption under Chapter 119, Florida Statutes, please notify the District Manager.

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Encroachment Type	Street #	Name	Engineer response	Response from  Resident	Reinspection	
Fence	828	Adriana Rivera & David Avila	Move fence up & relocate pool and bar deck			
Fence	868	Victor Munoz	Move fence up			
Fence	876	Ketlit Cerizier	Move fence up			
Fence	880	Katherine Morales	Move fence up & relocate shed			
Fence	884	Diana Macecso & Jeffrey Giurca William Steinhaur & albeliss	Move fence up	Reached out and asked for		

Fence	904

Velasquez

Move fence up

an extenstion to end of March

Fence	908	Jason & Melissa Sigman	Move fence up
Fence	928	Jose' and Ramona Aviles	Move fence up & plants should be relocated
Synthia Raymond	remove plants and wooden border and regrade swale,
Landscaping	840	trees can stay
Landscaping	916	Louis & Ronalyn Siragusa	Remove constructed border of plants or regarde swale

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Homes on Cambridge Dr have been reviewed for compliance.

1

Lucerne Park CDD
Field Management Report

Completed

Contracted Services

The vendors are performing as expected.

The small plants have been damaged by the freeze. We will monitor for
recovery.

Review

The shade structure proposal is in the works, and we are waiting for install window.

Lucerne Park CDD I Allen Bailey Field Management | abailey@gmscfl.com I 407-460-4424

Lucerne Park CDD
Field Management Report

Supplement Report

The home on 1148 Cambridge Dr had a paint spill, and it washed down into the stormwater drain.

1

Lucerne Park CDD I Allen Bailey Field Management | abailey@gmscfl.com I 407-460-4424

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Lucerne Park Community Development District

Summary of Check Register

	January 2, 2026 through	February 5, 2026		
	Fund	Date	Check No.'s		Amount	

General Fund		

1/2/26	

843-844	

$	

4,542.02	
		1/8/26	845	$	244.80	
		1/13/26	846-849	$	7,983.65	
		1/20/26	850-853	$	416,989.69	
		1/27/26	854-855	$	3,339.28	
	2/3/26	856-858	 $	6,416.43 	
			$	439,515.87	
General Fund - Autopay	1/5/26	80033-80043	$	4,218.41	
	2/3/26	80044-80048	 $	3,594.44 	
$	7,812.85

Payroll	January 2, 2026 through February 5, 2026

Catherine Gonzalez	50032	$	184.70	
Joan Griffin	50033	$	184.70	
Lindsey Roden	50034	$	184.70	
Bobbie Shockley	50035	$	184.70	
Rolando Lopez	50036/50037	 $	369.40 	
		$	1,108.20	
	Total Amount	$	448,436.92	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	2/12/26	PAGE	1
*** CHECK DATES 01/02/2026 - 02/05/2026 ***	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	#
1/02/26 00030 12/19/25 16790	202512 330-57200-46700	*	1,290.00
CLEANING SVCS-DEC25
CLEAN STAR SERVICES OF CENTRAL FL	1,290.00 000843
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/02/26 00032	1/02/26 01022026 202601 330-53800-48600	*	1,626.01
EQUIPMENT LEASE-JAN26
1/02/26 01022026 202601 300-15500-10000	*	1,626.01
EQUIPMENT LEASE-FEB26
WHFS LLC	3,252.02 000844
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/08/26 00059	1/08/26 01082026 202601 300-21700-10000	*	244.80
Q4 2025 IRS TAX PAYMENT
UNITED STATES TREASURY	244.80 000845
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/13/26 00040	1/09/26 68951157 202601 330-57200-48100	*	30.00
PLAYGRND PEST CNTR-JAN26
1/09/26 68967570 202601 330-57200-48100	*	50.00
POOL PEST CONTROLR-JAN26
MASSEY SERVICES INC.	80.00 000846
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/13/26 00027	1/01/26 30115	202601 330-57200-46300	*	2,034.00
POOL MAINTENANCE-JAN26
MCDONNELL CORPORATION DBA RESORT	2,034.00 000847
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/13/26 00019	1/01/26 21749	202601 320-53800-46200	*	3,400.42
LANDSCAPE MAINT-JAN26
PRINCE & SONS INC	3,400.42 000848
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/13/26 00046 12/31/25 12414223 202512 330-57200-34500	*	2,469.23
SECURITY SVCS-DEC25
SECURITAS SECURITY	2,469.23 000849
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/20/26 00053 12/31/25 00075058 202512 310-51300-48000	*	366.04
NOT OF RULE DEVELOPMENT
12/31/25 00075058 202512 310-51300-48000	*	610.33
NOT OF RULE MAKING
GANNETT MEDIA CORP DBA GANNETT	976.37 000850
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/20/26 00007	1/01/26 277	202601 320-53800-12000	*	1,364.75
FIELD MANAGEMENT-JAN26
1/01/26 278	202601 310-51300-34000	*	3,862.50
MANAGEMENT FEES-JAN26
1/01/26 278	202601 310-51300-35200	*	108.17
WEBSITE MANAGEMENT-JAN26
1/01/26 278	202601 310-51300-35100	*	162.25
INFORMATION TECH-JAN26
LUCP LUC PARK CDD	ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	2/12/26	PAGE	2
*** CHECK DATES 01/02/2026 - 02/05/2026 ***	LUCERNE PARK - GENERAL
BANK A LUCERNE PARK CDD

DATE	DATE	
	1/01/26	
	1/01/26	
	1/01/26	
	1/01/26	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
278	202601 310-51300-31300	*	450.67
DISSEMINATION SVCS-JAN26
278	202601 330-57200-12000	*	450.67
AMENITY ACCESS-JAN26
278	202601 310-51300-51000	*	.51
OFFICE SUPPLIES
278	202601 310-51300-42000	*	20.31
POSTAGE
GOVERNMENTAL MANAGEMENT SERVICES-CF	6,419.83 000851
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/20/26 00023	1/16/26 01162026 202601 300-20700-10000	*	409,450.67
TRANSFER OF TAX RCPT S19
LUCERNE PARK CDD CO US BANK	409,450.67 000852
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/20/26 00057	1/13/26 206	202601 310-51300-42000	*	142.82
REIMBURSEMENT OF POSTAGE
POLK COUNTY TAX COLLECTOR	142.82 000853
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/27/26 00042	1/19/26 22476758 202512 310-51300-31100	*	2,991.28
ENGINEERING SVCS-DEC25
DEWBERRY ENGINEERS INC.	2,991.28 000854
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/27/26 00034	1/13/26 14042	202512 310-51300-31500	*	348.00
ATTORNEY SVCS-DEC25
KILINSKI VAN WYK PLLC	348.00 000855
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/03/26 00030	1/27/26 17037	202601 330-57200-46700	*	1,390.00
CLEANING SVCS-JAN26
CLEAN STAR SERVICES OF CENTRAL FL	1,390.00 000856
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/03/26 00019	2/01/26 22146	202602 320-53800-46200	*	3,400.42
LANDSCAPE MAINT-FEB26
PRINCE & SONS INC	3,400.42 000857
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/03/26 00032	2/03/26 02032026 202602 300-15500-10000	*	1,626.01
EQUIPMENT LEASE-MAR26
WHFS LLC	1,626.01 000858
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	439,515.87

LUCP LUC PARK CDD	ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	2/12/26	PAGE	3
*** CHECK DATES 01/02/2026 - 02/05/2026 ***	LUCERNE PARK - GENERAL
BANK Z GENERAL FUND AUTOPAY
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
1/05/26 00061 12/18/25 3157-01. 202601 330-57200-43300	*	190.75
232 MEADOWBROOK-JAN.26
SPECTRUM BUSINESS	190.75 080033
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/05/26 00017 12/23/25 0785-12. 202512 320-53800-43000	*	33.41
202 MEADOWBROOK DEC.25

-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	

-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	

-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	

-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	

TECO	33.41 080034
- - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
1/05/26 00017 12/23/25 1879-12. 202512 320-53800-43000	*	29.36
800 CAMBRIDGE DR-DEC.25
TECO	29.36 080035
- - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
1/05/26 00017 12/23/25 1893-12. 202512 330-57200-43000	*	320.63
232 MEADOWBROOK-DEC.25
TECO	320.63 080036
- - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
1/05/26 00017 12/23/25 2576-12. 202512 320-53800-43100	*	2,948.92
5500 OLD LUCERNE-DEC.25
TECO	2,948.92 080037
- - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
1/05/26 00062	1/02/26 9500-12. 202512 320-53800-43200	*	87.32
ENT MEADOWBROOK-DEC.25
WINTER HAVEN WATER DEPARTMENT	87.32 080038
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/05/26 00062	1/02/26 0000-12. 202512 320-53800-43200	*	61.55
MEADOW BLVD-DEC.25
WINTER HAVEN WATER DEPARTMENT	61.55 080039
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/05/26 00062	1/02/26 7500-12. 202512 330-57200-43200	*	481.34
232 MEADOWBROOK-DEC.25
WINTER HAVEN WATER DEPARTMENT	481.34 080040
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/05/26 00062	1/02/26 9600-12. 202512 320-53800-43200	*	12.91
PEYTON BROOK WAY-DEC.25
WINTER HAVEN WATER DEPARTMENT	12.91 080041
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/05/26 00062	1/02/26 9800-12. 202512 320-53800-43200	*	39.31
CAMBRIDGE LOT269-DEC.25
WINTER HAVEN WATER DEPARTMENT	39.31 080042
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/05/26 00062	1/02/26 9900-12. 202512 320-53800-43200	*	12.91
CAMBRIDGE E LOT 60-DEC.25
WINTER HAVEN WATER DEPARTMENT	12.91 080043
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/03/26 00061	1/18/26 3157-02. 202602 330-57200-43300	*	190.75
232 MEADOWBROOK-FEB.26
SPECTRUM BUSINESS	190.75 080044
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
LUCP LUC PARK CDD	ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	2/12/26	PAGE	4
*** CHECK DATES 01/02/2026 - 02/05/2026 ***	LUCERNE PARK - GENERAL

CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	NAME	STATUS		AMOUNT	....CHECK..... AMOUNT	#	
2/03/26 00017	1/26/26 0785-01. 202601 320-53800-43000
TECO		*		38.98	
38.98 080045	
- - - - - - - - 2/03/26 00017	- - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/26/26 1879-01. 202601 320-53800-43000
TECO	- - - - -	- - - - - - -
*	- - - -	- - - - - -	- - - - - - - -

34.76 080046	
- - - - - - - - 2/03/26 00017	- - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/26/26 1893-01. 202601 330-57200-43000
TECO	- - - - -	- - - - - - -
*	- - - -	- - - - - -	- - - - - - - -

379.50 080047	
- - - - - - - - 2/03/26 00017	- - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/26/26 2576-01. 202601 320-53800-43100
TECO	- - - - -	- - - - - - -
*	- - - -	- - - - - -	- - - - - - - -

2,950.45 080048	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - -	- - - - - - -	- - - -	- - - - - -	- - - - - - - -	
		TOTAL FOR	BANK Z		7,812.85		
		TOTAL FOR	REGISTER		447,328.72		

BANK Z GENERAL FUND AUTOPAY

202 MEADOWBROOK-JAN.26

800 CAMBRIDGE DR-JAN.26

34.76

232 MEADOWBROOK-JAN.26

379.50

5500 OLD LUCERNE-JAN.26

2,950.45

LUCP LUC PARK CDD	ZYAN

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Lucerne Park
Community Development District

Unaudited Financial Reporting
December 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	

Combined Balance Sheet December 31, 2025

	General		Debt Service		Capital Reserve		Totals	
	Fund		Fund		Fund	Governmental Funds	
Assets:									
Cash:									
Operating Account	$	822,477	$	-	$	-	$	822,477	
Money Market Account	$	-	$	-	$	87,285	$	87,285	
State Board of Administration	$	318,633	$	-	$	-	$	318,633	
Investments:									
Series 2019									
Reserve	$	-	$	210,022	$	-	$	210,022	
Revenue	$	-	$	103,860	$	-	$	103,860	
Prepayment	$	-	$	2,200	$	-	$	2,200	
Due from General Fund	$	-	$	406,972	$	-	$	406,972	
Total Assets	$	1,141,110	$	723,054	$	87,285	$	1,951,449	

Liabilities:									
Accounts Payable	$	12,433	$	-	$	-	$	12,433	
Due to Debt Service	$	406,972	$	-	$	-	$	406,972	
Employee FICA	$	245	$	-	$	-	$	245	
Total Liabilites	$	419,649	$	-	$	-	$	419,649	

Fund Balance:									
Restricted for:									
Debt Service 2019	$	-	$	723,054	$	-	$	723,054	
Unassigned	$	721,460	$	-	$	87,285	$	808,746	
Total Fund Balances	$	721,460	$	723,054	$	87,285	$	1,531,800	
									
Total Liabilities & Fund Balance	$	1,141,110	$	723,054	$	87,285	$	1,951,449	

	Adopted	Prorated Budget		Actual		
		Budget	Thru 12/31/25	Thru 12/31/25		Variance	

Revenues:									
Assessments	$	446,207	$	431,629	$	431,629	$	-	
Interest	$	1,667	$	1,667	$	3,497	$	1,830	
Other Income	$	116	$	105	$	105	$	-	
Total Revenues	$	447,990	$	433,401	$	435,230	$	1,830	

Expenditures:									
General & Administrative:									
Supervisor Fees	$	12,000	$	3,000	$	1,600	$	1,400	
Employer FICA	$	918	$	230	$	122	$	107	
Engineering	$	10,000	$	2,500	$	6,949	$	(4,449)	
Attorney	$	25,000	$	6,250	$	4,439	$	1,811	
Annual Audit	$	4,000	$	-	$	-	$	-	
Assessment Administration	$	5,408	$	5,408	$	5,408	$	-	
Arbitrage	$	450	$	-	$	-	$	-	
Dissemination	$	5,408	$	1,352	$	1,352	$	-	
Trustee Fees	$	4,771	$	2,478	$	2,478	$	-	
Management Fees	$	46,350	$	11,588	$	11,588	$	-	
Information Technology	$	1,947	$	487	$	487	$	(0)	
Website Administration	$	1,298	$	324	$	325	$	(0)	
Postage & Delivery	$	900	$	225	$	41	$	184	
Insurance	$	8,810	$	8,810	$	7,029	$	1,781	
Copies	$	500	$	125	$	44	$	81	
Legal Advertising	$	3,000	$	750	$	976	$	(226)	
Other Current Charges	$	1,000	$	250	$	221	$	29	
Office Supplies	$	350	$	88	$	2	$	86	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Subtotal General & Administrative	$	132,283	$	44,039	$	43,234	$	804	

	Adopted	Prorated Budget	Actual		
	Budget	Thru 12/31/25	Thru 12/31/25	Variance	

Operations & Maintenance					
Field Services
Property Insurance	

$	13,224	

$	13,224	

$	11,034	

$	2,190	
Field Management	$	16,377	$	4,094	$	4,094	$	-	
Landscape Maintenance	$	47,655	$	11,914	$	10,201	$	1,712	
Landscape Replacement	$	6,500	$	1,625	$	-	$	1,625	
Streetlights	$	39,172	$	9,793	$	8,847	$	946	
Electric	$	2,000	$	500	$	488	$	12	
Water & Sewer	$	3,500	$	875	$	703	$	172	
Irrigation Repairs	$	6,000	$	1,500	$	161	$	1,339	
General Repairs & Maintenance	$	12,000	$	3,000	$	669	$	2,331	
Contingency	$	10,000	$	2,500	$	5	$	2,495	
Subtotal Field Expenditures	$	156,428	$	49,025	$	36,203	$	12,822	

Amenity Expenditures
Amenity - Electric	

$	10,100	

$	2,525	

$	658	

$	1,867	
Amenity - Water	$	10,000	$	2,500	$	4,396	$	(1,896)	
Playground Lease	$	13,008	$	3,252	$	4,878	$	(1,626)	
Internet	$	2,053	$	513	$	572	$	(59)	
Pest Control	$	1,136	$	284	$	240	$	44	
Janitorial Service	$	16,780	$	4,195	$	3,910	$	285	
Security Services	$	35,000	$	8,750	$	7,579	$	1,171	
Pool Maintenance	$	24,408	$	6,102	$	6,043	$	59	
Amenity Repairs & Maintenance	$	10,000	$	2,500	$	550	$	1,950	
Amenity Access Management	$	5,408	$	1,352	$	1,352	$	(0)	
Chair Lift Replacement	$	12,000	$	3,000	$	-	$	3,000	
Contingency	$	12,000	$	3,000	$	-	$	3,000	
Subtotal Amenity Expenditures	$	151,893	$	37,973	$	30,178	$	7,795	
					
Total Expenditures	$	440,604	$	131,037	$	109,615	$	21,422	
					
Excess (Deficiency) of Revenues over Expenditures	$	7,386		$	325,615		

Other Financing Sources/(Uses):					
Transfer In/(Out) - Capital Reserves	$	(7,386)	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	(7,386)	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	-		$	325,615		
					
Fund Balance - Beginning	$	-		$	395,845		
					
Fund Balance - Ending	$	-		$	721,460		

	Adopted	Prorated Budget		Actual		
		Budget	Thru 12/31/25	Thru 12/31/25		Variance		

Revenues:									
Assessments	$	419,524	$	405,815	$	405,815	$	-	
Interest	$	10,185	$	3,802	$	3,802	$	-	
Total Revenues	$	429,709	$	409,617	$	409,617	$	-	

Expenditures:									
Interest - 11/1	$	142,197	$	142,197	$	142,197	$	-	
Principal - 5/1	$	135,000	$	-	$	-	$	-	
Interest - 5/1	$	142,197	$	-	$	-	$	-	
Total Expenditures	$	419,394	$	142,197	$	142,197	$	-	
									
Excess (Deficiency) of Revenues over Expenditures	$	10,315			$	267,421			
									
Fund Balance - Beginning	$	242,915			$	455,633			
									
Fund Balance - Ending	$	253,230			$	723,054			

Adopted	Prorated Budget	Actual	
Budget	Thru 12/31/25	Thru 12/31/25	Variance	

Revenues

Interest	

$	1,531	

$	743	

$	743	

$	

-	
Total Revenues	$	1,531	$	743	$	743	$	-	

Expenditures:

Capital Outlay	

$	-	

$	-	

$	-	

$	

-	
Total Expenditures	$	-	$	-	$	-	$	-	
						
Excess (Deficiency) of Revenues over Expenditures	$	1,531		$	743			

Other Financing Sources/(Uses)

Transfer In/(Out)	

$	7,386	

$	-	

$	-	

$	

-	
Total Other Financing Sources (Uses)	$	7,386	$	-	$	-	$	-	
						
Net Change in Fund Balance	$	8,917		$	743			
						
Fund Balance - Beginning	$	86,479		$	86,543			
						
Fund Balance - Ending	$	95,396		$	87,285			

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

Revenues:														
Assessments	$	-	$	6,643	$	424,985	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$  431,629	
Other Income	$	75	$	30	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	105	
Interest	$	1,300	$	1,119	$	1,077	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	3,497	
Total Revenues	$	1,375	$	7,793	$	426,062	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$  435,230	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	-	$	800	$	800	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	1,600	
Employer FICA	$	-	$	61	$	61	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	122	
Engineering	$	2,610	$	1,348	$	2,991	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	6,949	
Attorney	$	1,702	$	2,389	$	348	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	4,439	
Annual Audit	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Assessment Administration	$	5,408	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	5,408	
Arbitrage	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Dissemination	$	451	$	451	$	451	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	1,352	
Trustee Fees	$	2,478	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	2,478	
Management Fees	$	3,863	$	3,863	$	3,863	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	11,588	
Information Technology	$	162	$	162	$	162	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	487	
Website Administration	$	108	$	108	$	108	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	325	
Postage & Delivery	$	11	$	22	$	7	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	41	
Insurance	$	7,029	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	7,029	
Copies	$	-	$	44	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	44	
Legal Advertising	$	-	$	-	$	976	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	976	
Other Current Charges	$	65	$	86	$	70	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	221	
Office Supplies	$	0	$	1	$	0	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	2	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	175	
Subtotal General & Administrative	$	24,062	$	9,335	$	9,838	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	43,234	

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 Irrigation Repairs
General Repairs & Maintenance Contingency

$	11,034  $
$	1,365  $
$	3,400  $
$	-  $
$	2,949  $
$	359  $
$	282  $
$	85  $
$	669  $
$	-  $

-  $
1,365  $
3,400  $
-  $
2,949  $
66  $
207  $
77  $
-  $
5  $

-  $
1,365  $
3,400  $
-  $
2,949  $
63  $
214  $
-  $
-  $
-  $

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

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

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

-  $	11,034
-  $	4,094
-  $	10,201
-  $	-
-  $	8,847
-  $	488
-  $	703
-  $	161
-  $	669
-  $	5

Subtotal Field Expenditures	$	20,143  $	8,069  $	7,991  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	36,203

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

$	-  $
$	682  $
$	1,626  $
$	191  $
$	80  $
$	1,330  $
$	2,185  $
$	1,975  $
$	220  $
$	451  $
$	-  $

338  $
3,232  $
1,626  $
191  $
80  $
1,290  $
2,925  $
2,034  $
330  $
451  $
-  $

321  $
481  $
1,626  $
191  $
80  $
1,290  $
2,469  $
2,034  $
-  $
451  $
-  $

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

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

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

-  $	658
-  $	4,396
-  $	4,878
-  $	572
-  $	240
-  $	3,910
-  $	7,579
-  $	6,043
-  $	550
-  $	1,352
-  $	-

Other Financing Sources/Uses:

Transfer In/(Out) - Capital Reserves

$

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-

Net Change in Fund Balance	$	(51,569)  $	(22,107)  $	399,291  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $  325,615

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

Excess Revenues (Expenditures)	$	(51,569)  $	(22,107)  $	399,291  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $  325,615

Total Expenditures	$	52,944  $	29,900  $	26,771  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $  109,615

Subtotal Amenity Expenditures	$	8,739  $	12,496  $	8,943  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	30,178

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 2026

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	

11/10/25	
ACH	
$	2,104.48	
$	(115.73)	
$	(39.78)	
$	-	
$	1,948.97	
$	1,004.52	
$	944.45	
$	1,948.97	
11/14/25	ACH	$	2,690.45	$	(107.62)	$	(51.66)	$	-	$	2,531.17	$	1,304.60	$	1,226.57	$	2,531.17	
11/21/25	ACH	$	8,071.35	$	(322.85)	$	(154.97)	$	-	$	7,593.53	$	3,913.80	$	3,679.73	$	7,593.53	
11/26/25	ACH	$	10,761.80	$	(430.48)	$	(206.63)	$	-	$  10,124.69	$	5,218.39	$	4,906.30	$ 10,124.69	
11/26/25	1% Fee Adj	$	(9,308.96)	$	-	$	-	$	-	$	(9,308.96)	$  (4,797.95)	$	(4,511.01)	$  (9,308.96)	
12/8/25	ACH	$	10,761.80	$	(430.49)	$ (2,737.79)	$	-	$	7,593.52	$	3,913.79	$	3,679.73	$	7,593.52	
12/19/25	ACH	$ 859,585.31	$	(34,350.17)	$ (16,504.70)	$	-	$ 808,730.44	$ 416,829.31	$ 391,901.13	$ 808,730.44	
12/31/25	ACH	$	8,714.11	$	(315.24)	$	(167.98)		$	8,230.89	$	4,242.30	$	3,988.59	$	8,230.89	
	Total	$ 893,380.34	$	(36,072.58)	$ (19,863.51)	$	-	$ 837,444.25	$ 431,628.76	$ 405,815.49	$ 837,444.25	

97%	Net Percent Collected
$ 28,288.75	Balance Remaining to Collect