Lucerne Park Community Development District

Meeting Agenda March 19, 2026

Lucerne Park
Community Development District Agenda

Thursday	Offices of Prime HOA
March 19, 2026	375 Avenue A SE
9:30 AM	Winter Haven, FL
Zoom Video Link: https://us06web.zoom.us/j/81512185281
Call-In Information: 305-224-1968	Meeting ID: 815 1218 5281
	1.	Roll Call
	2.	Public Comment Period
	3.	Approval of Minutes of the February 15, 2026 Board of Supervisors Meeting
	4.	Consideration of Resolution 2026-04 Approving the Proposed Fiscal Year 2027 Budget and Setting a Public Hearing
	5.	Consideration of resolution 2026-05 Relating to General Election Qualifying Period and Procedure
	6.	Discussion of Shade Structure
	7.	Discussion of Cambridge Dr. Property Encroachments
	8.	Staff Reports
	A.	Attorney
	B.	Engineer
	C.	Field Manager’s Report
	i.	Consideration of Proposal for Playground Mulch - ADDED
	ii.	Consideration of Proposal for Plant Replacement - ADDED
	iii.	Consideration of Proposal for Common Area Mulch - ADDED
	D.	District Manager’s Report
	i.	Approval of Check Register
	ii.	Balance Sheet & Income Statement
	9.	Other Business
	10.	Supervisors Requests
	11.	Closed Security Session
	12.	Adjournment

!!"#$%&
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, February 19, 2026, at 9:33 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 joined late Catherine Gonzalez by Zoom Rolando Lopez

Also present were:

Katie O’Rourke
Savannah Hancock
Chace Arrington by Zoom
Rey Malave by Zoom
Chairperson
Vice Chairperson Assistant Secretary Assistant Secretary Assistant Secretary

District Manager, GMS
District Counsel, Kilinski Van Wyk District Engineer, Dewberry District Engineer, Dewberry
Allen Bailey by Zoom	Field Manager, GMS

FIRST ORDER OF BUSINESS	Roll Call
Ms. O’Rourke called the meeting to order. Three 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.
February 19, 2026	Lucerne Park CDD

THIRD ORDER OF BUSINESS	Approval of Minutes of the January 15,
2026 Board of Supervisors Meeting
Ms. O’Rourke presented the minutes from the January 15, 2026, Board of Supervisors meeting. The Board had no changes to the minutes.

FOURTH ORDER OF BUSINESS	Consideration	of	Contract	Agreement
with Polk County Property Appraiser
Ms. O’Rourke reviewed the annual agreement with the Polk County Property Appraiser, which allows the District’s assessments to be placed on the tax roll using the parcel listings on the property appraiser’s website. The agreement is the standard one used each year.

FIFTH ORDER OF BUSINESS	Discussion	of	Pool	Shade	Structure
Proposal
Ms. O’Rourke stated that Playworx was good to go, if the board approved this location and they all agreed that the location was satisfactory.

SIXTH ORDER OF BUSINESS	Ratification of Centflo Plumbing Backflow
Replacement Agreement
Ms. O’Rourke reviewed the Centflo Plumbing backflow replacement agreement. She noted that the pool's backflow had broken during the recent cold weather because the pipe lacked an antifreeze mechanism. To get the pool reopened as quickly as possible, the backflow was replaced.

February 19, 2026	Lucerne Park CDD

SEVENTH ORDER OF BUSINESS	Discussion of Cambridge Dr. Property
Encroachments
	A.	Easement Variance Application for 888 Cambridge Dr
Ms. O’Rourke reviewed the status of property encroachments and reminded the Board that letters had been mailed to affected homeowners in October, with follow-up reminder emails sent in December advising that the deadline to correct encroachments was January 31. One encroachment variance had already been approved at the prior meeting, and the Board considered another for 888 Cambridge Drive. The homeowner had lifted their fence to address the encroachment, the work was inspected and approved, and the application had been submitted. The Board approved the easement variance. Ms. Hancock noted that they would prepare a license agreement and an access and maintenance easement for the property, which would be recorded in the public records and remain with the property for future owners.

	A.	Outstanding Encroachments
Ms. O’Rourke reviewed an updated spreadsheet showing the remaining properties with outstanding encroachments after removing those that had already complied. The Board approved a request from the homeowner at 904 Cambridge Drive for an extension until the end of March due to financial reasons.

Ms. O’Rourke reported that some homeowners may have already made corrections but had not submitted the easement variance application, so Board members agreed to follow up with a few of those addresses. At 828 Cambridge Drive, the pool appeared to have been moved, but additional work, such as artificial turf and possible grading chang would need to be reviewed by engineering to confirm proper drainage. At 880 Cambridge Drive, the shed had not been moved, and Ms. Hancock indicated that a legal demand letter would be sent, likely by certified mail. The Board also discussed whether the HOA could be involved when homes are sold, but counsel
February 19, 2026	Lucerne Park CDD

explained that the HOA and CDD are separate entities and the District cannot require the HOA to disclose CDD issues, though the HOA could voluntarily request information from the CDD. Ms. Hancock recommended sending letters of legal demand to the remaining properties that had not responded or completed corrections, requiring them to either remove the encroachments or submit an application and action plan. The Board agreed to use March 31 as the compliance deadline and approved a motion authorizing staff and counsel to proceed with the letters, engineering review, and follow-up actions.

EIGHTH ORDER OF BUSINESS	Staff Reports
	A.	Attorney
Ms. Hancock reminded the Board to complete their annual ethics training and said she could resend the links if needed. She asked Board members to email her once they finished so she could keep the certificates on file for year-end. She also gave a legislative update, explaining that several bills were moving through the Florida Legislature that could affect local governments and CDDs. The most notable was a proposed recall process for Supervisors elected by the general electorate rather than through landowner elections. She explained the process would require an initial petition with 10% of signatures, verification by the clerk, a chance for the Supervisor to respond, and then a second petition with 15% signatures before a recall election could occur within about 90 days. If a Supervisor were recalled, the Board would appoint someone to fill the remainder of the term. She noted the bill had bipartisan support and had passed every committee so far, making it likely to move forward. She also briefly mentioned a few other bills related to enforcement actions and challenges to District policies but said they likely would not significantly impact the District’s day-to-day operations.

	A.	Engineer
Mr. Malave and Mr. Arrington were on the line but said they didn’t have anything new to add beyond what had already been discussed. No questions were raised, and the Board thanked them before moving on.
February 19, 2026	Lucerne Park CDD

	A.	Field Manager’s Report
Mr. Bailey reported that the Cambridge compliance issues had already been discussed and would continue to be monitored. Contracted services were performing well overall, although the recent freeze damaged some plants. Mr. Bailey had planned to hold off on any new plants until later in March or April to see which plants recover and to avoid additional cold-weather damage. He also noted that the stage structure proposal was still in progress and they were waiting for an installation window, with further discussion planned about the location.
Mr. Bailey reported a paint spill from a home at 1148 Cambridge Drive that ran down the road and into a storm drain on District property. A preliminary quote of about $1,337 was obtained to clean the affected gutter and storm drain area. Ms. Hancock explained that the CDD cannot fine residents like an HOA but can pursue reimbursement for damage to District property. Ms. Hancock recommended sending a letter to the homeowner requesting that they address the issue or pay for the cleanup. The Board agreed and approved a motion directing Ms. Hancock to send the letter to the resident.

	i.	Discussion of Pool Shade Placement – ADDED
Mr. Bailey stated that the Board had confirmed the location for the new shade structure shown on page 35, agreeing it was the straightest and most suitable area. He said installations like this usually take about 12–16 weeks due to material ordering and scheduling, but he would check with the vendor for a more specific timeline. Mr. Bailey also brought up the pool chairlift that is currently in the budget for replacement. The existing lift is electric and still working, and there have been no complaints in the reports. A replacement quote came in at $14,750, which is higher than the $12,000 budgeted. Mr. Bailey explained that a hydro lift is another option that uses water pressure instead of electricity and has fewer moving parts, which can reduce the need for repairs. The Board discussed the difference but decided no action was needed right now and agreed they could wait until after the busy summer season or until the current lift actually fails before deciding.
February 19, 2026	Lucerne Park CDD

	A.	District Manager’s Report
	i.	Approval of Check Register
Ms. O’Rourke presented the check register from January 2, 2026 through February 5, 2026 totaling $448,436.92, along with the run summary of paid invoices. She confirmed that everything had been reviewed for accuracy.

	i.	Balance Sheet and Income Statement
Ms. O’Rourke stated that the balance sheet and income statement on page 43 of the agenda, noting they were included for informational purposes.

	i.	Discussion of March Meeting Location – ADDED
Ms. O'Rourke referenced that the Board discussed the location for the March meeting, which will include the rollout and discussion of the proposed budget. Since the Holiday Inn and the Lake Alfred Public Library were both unavailable, Ms. O’Rourke suggested holding the meeting at the Prime location. The Board agreed, and Ms. O’Rourke said they would email the address to the Board members.

	i.	Security Session
Ms. O'Rourke noted there would be a scheduled closed security session for the March meeting. Ms. O’Rourke also briefly asked whether the Board was interested in exploring a different security vendor. The current contract provides basic year-round coverage, but she explained that a seasonal option, covering busier months like spring break through Labor Day, might save money. Because security details cannot be discussed publicly, Mr. O’Rourke will obtain a proposal and schedule a properly noticed closed security session where the Board can discuss coverage hours and specifics. For now, the security line will remain at about $35,000 in the proposed budget and can be adjusted later if changes are approved.

NINTH ORDER OF BUSINESS	Other Business
Ms. O’Rourke asked if there was any other business. There being no comments, the next item followed.
February 19, 2026	Lucerne Park CDD

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

ELEVENTH ORDER OF BUSINESS	Public Comment Period
Ms. O’Rourke asked for any public comments.
Resident (Daesha Ortiz, 254 Meadowbrook Blvd.) asked about the cost of the pool shade structure and questioned how the price was determined, noting that it seemed like a lot of money for something she did not feel was necessary. Ms. O’Rourke explained that the shade structure had been approved at the previous meeting after the Board reviewed several proposals and determined the project could be funded using surplus funds from the prior year. It was also mentioned that a Supervisor had spoken with the HOA to gauge interest and encourage residents to share their input.

TWELFTH ORDER OF BUSINESS	Adjournment

Secretary / Assistant Secretary	Chairman / Vice Chairman

!!"#$%& 4
RESOLUTION 2026-04
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE LUCERNE PARK COMMUNITY DEVELOPMENT DISTRICT APPROVING PROPOSED BUDGETS FOR FISCAL YEAR 2027 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW; ADDRESSING TRANSMITTAL, POSTING AND PUBLICATION REQUIREMENTS; ADDRESSING SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has, prior to June 15, 2026, prepared and submitted to the Board of Supervisors (“Board”) of the Lucerne Park Community Development District (“District”) proposed budgets (“Proposed Budget”) for the Fiscal Year beginning October 1, 2026, and ending September 30, 2027 (“Fiscal Year 2027”); and

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

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE LUCERNE PARK COMMUNITY DEVELOPMENT DISTRICT:
	1.	PROPOSED BUDGET APPROVED. The Proposed Budget prepared by the District Manager for Fiscal Year 2027 attached hereto as Exhibit A is hereby approved as the basis for conducting a public hearing to adopt said Proposed Budget.
	2.	SETTING A PUBLIC HEARING. A public hearing on said approved Proposed Budget is hereby declared and set for the following date, hour and location:

DATE:	June 18, 2026
HOUR:	9:30 a.m.
LOCATION:	Holiday Inn—Winter Haven
200 Cypress Gardens Blvd. Winter Haven, Florida 33880
	1.	TRANSMITTAL OF PROPOSED BUDGET TO LOCAL GENERAL
PURPOSE GOVERNMENTS. The District Manager is hereby directed to submit a copy of the Proposed Budget to the City of Winter Haven and Polk County at least sixty (60) days prior to the hearing set above.
	1.	POSTING OF PROPOSED BUDGET. In accordance with Section 189.016, Florida Statutes, the District’s Secretary is further directed to post the approved Proposed Budget on the District’s website at least two (2) days before the
budget hearing date as set forth in Section 2, and shall remain on the website for at least forty-five (45) days.

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

PASSED AND ADOPTED THIS 19TH DAY OF MARCH 2026.

ATTEST:	LUCERNE PARK COMMUNITY DEVELOPMENT DISTRICT

By: 	
Secretary	Its: 	

Exhibit A:	Proposed Budget for Fiscal Year 2027

Lucerne Park
Community Development District

Proposed Budget
FY2027

6M3

Table of Contents

1-2

3-7

8

9
General Fund

General Fund Narrative

Series 2019 Debt Service Fund

Series 2019 Amortization Schedule

10	Capital Reserve Fund

Lucerne Park
Community Development District
General Fund

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2026	1/31/26	8 Months	9/30/26	FY2027	

Revenues						
Assessments	$	446,207  $	435,063	$	11,144	$	446,207	$	446,207	
Interest	$	1,667  $	5,199	$	8,000	$	13,199	$	1,500	
Other Income	$	116  $	105	$	105	$	210	$	105	
Total Revenues	$	447,990  $	440,367	$	19,249	$	459,616	$	447,812	

Expenditures						
Administrative
Supervisor Fees	
$	12,000  $	
2,800	
$	6,000	
$	8,800	
$	12,000	
FICA Expense	$	918  $	214	$	459	$	673	$	918	
Engineering	$	10,000  $	6,949	$	5,500	$	12,449	$	12,000	
Attorney	$	25,000  $	4,439	$	11,000	$	15,439	$	25,000	
Annual Audit	$	4,000  $	-	$	4,000	$	4,000	$	4,100	
Assessment Administration	$	5,408  $	5,408	$	-	$	5,408	$	5,678	
Arbitrage	$	450  $	-	$	450	$	450	$	450	
Dissemination	$	5,408  $	1,803	$	3,605	$	5,408	$	5,678	
Trustee Fees	$	4,771  $	2,478	$	2,292	$	4,771	$	4,771	
Management Fees	$	46,350  $	15,450	$	30,900	$	46,350	$	48,668	
Information Technology	$	1,947  $	649	$	1,298	$	1,947	$	2,044	
Website Administration	$	1,298  $	433	$	865	$	1,298	$	1,363	
Postage & Delivery	$	900  $	204	$	300	$	504	$	900	
Insurance	$	8,810  $	7,029	$	-	$	7,029	$	8,083	
Copies	$	500  $	44	$	35	$	79	$	500	
Legal Advertising	$	3,000  $	976	$	2,024	$	3,000	$	3,000	
Contingency	$	1,000  $	269	$	520	$	789	$	1,000	
Office Supplies	$	350  $	2	$	55	$	57	$	350	
Dues, Licenses & Subscriptions	$	175  $	175	$	-	$	175	$	175	
Total Administrative	$	132,283  $	49,322	$	69,304	$	118,626	$	136,678	

Operations & Maintenance
Field Services
Property Insurance	

$	13,224  $	

11,034	

$	-	

$	11,034	

$	13,524	
Field Management	$	16,377  $	5,459	$	10,918	$	16,377	$	17,195	
Landscape Maintenance	$	47,655  $	13,602	$	27,203	$	40,805	$	47,655	
Landscape Contingency	$	6,500  $	-	$	7,500	$	7,500	$	15,000	
Streetlights	$	39,172  $	11,797	$	23,837	$	35,634	$	39,172	
Electric	$	2,000  $	558	$	680	$	1,238	$	2,000	
Water & Sewer	$	3,500  $	807	$	1,760	$	2,567	$	3,500	
Irrigation Repairs	$	6,000  $	589	$	5,411	$	6,000	$	6,000	
General Repairs & Maintenance	$	12,000  $	1,100	$	8,000	$	9,100	$	12,000	
Contingency	$	10,000  $	5	$	6,667	$	6,672	$	10,000	
Subtotal Field Expenditures	$	156,428  $	44,950	$	91,977	$	136,927	$	166,046	
Lucerne Park
Community Development District
General Fund

Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget		
Description	FY2026	1/31/26	8 Months	9/30/26	FY2027		
Amenity Expenditures						
Amenity - Electric	$	10,100	$	1,024	$	3,200	$	4,224	$	10,100	
Amenity - Water	$	10,000	$	4,625	$	6,667	$	11,291	$	12,500	
Playground Lease	$	13,008	$	6,504	$	6,504	$	13,008	$	-	
Internet	$	2,053	$	763	$	1,526	$	2,289	$	2,292	
Pest Control	$	1,136	$	320	$	640	$	960	$	1,136	
Janitorial Service	$	16,780	$	5,300	$	11,187	$	16,487	$	16,780	
Security Services	$	35,000	$	10,276	$	20,551	$	30,827	$	35,000	
Pool Maintenance	$	24,408	$	8,077	$	16,272	$	24,349	$	25,080	
Amenity Repairs & Maintenance	$	10,000	$	1,220	$	6,667	$	7,887	$	12,500	
Amenity Access Management	$	5,408	$	1,803	$	3,605	$	5,408	$	10,000	
Chair Lift Replacement	$	12,000	$	-	$	-	$	-	$	-	
Contingency	$	12,000	$	-	$	8,000	$	8,000	$	12,000	
Shade Structure	$	-	$	-	$	27,000	$	27,000	$	-	
Reserve Study	$	-	$	-	$	-	$	-	$	6,000	
Subtotal Amenity Expenditures	$	151,893	$	39,910	$	111,818	$	151,729	$	143,388	
						
Total Operations & Maintenance	$	308,321	$	84,860	$	203,795	$	288,655	$	309,434	

Other Expenditures						
Capital Reserves	$	7,386	$	-	$	7,386	$	7,386	$	1,700	
Total Other Expenditures	$	7,386	$	-	$	7,386	$	7,386	$	1,700	
						
Total Expenditures	$	447,990	$	134,182	$	280,484	$	414,667	$	447,812	
						
Excess Revenues/(Expenditures)	$	-	$	306,185	$	(261,236)	$	44,949	$	-	

Net Assessments	
$446,207					
Add: Discounts & Collections 7%		$33,585 					
Gross Assessments		$479,792 					
Assessable Units	346					
Per Unit Gross Assessment		$1,386.69 					
	
FY2024	
FY2025	
FY2026	
FY2027		
Net Assessments	$446,207	$446,207	$446,207	$446,207		
Discounts & Collections (7%)	$33,585	$33,585	$33,585	$33,585		
Gross Assessments	$479,792	$479,792	$479,792	$479,792		

Total Units	
346	
346	
346	
346		
Assessments per Unit	$1,387	$1,387	$1,387	$1,387		
Lucerne Park
Community Development District
GENERAL FUND BUDGET

REVENUES:
Assessments
The District will levy a non-ad valorem assessment on all the assessable property within the District in order to pay for operating expenditures during the fiscal year.
Interest Income
The District earns interest income on their operating accounts and other investments.
Other Income
The District will receive income from guest fees, including pool access cards.

EXPENDITURES:

Administrative:
Supervisor Fees
Chapter 190, Florida Statutes, allows for each Board member to receive $200 per meeting, not to exceed $4,800 per year paid to each Supervisor for the time devoted to District business and meetings.
FICA Expense
Represents the Employer's share of Social Security and Medicare taxes withheld from Board of Supervisors checks.
Engineering
The District's engineer provides general engineering services to the District, e.g. attendance and preparation for monthly board meetings, review invoices and various projects as directed by the Board of Supervisors and the District Manager.
Attorney
The District's legal counsel provides general legal services to the District, e.g. attendance and preparation for meetings, preparation and review of agreements, resolutions, etc. as directed by the Board of Supervisors and the District Manager.
Annual Audit
The District is required by Florida Statutes to arrange for an independent audit of its financial records on an annual basis.
Lucerne Park
Community Development District
GENERAL FUND BUDGET

Assessment Administration
The District will contract to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.
Arbitrage
The District will contract with an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on its Series 2019 bonds.
Dissemination
The District is required by the Security and Exchange Commission to comply with Rule 15c2- 12(b)(5) which relates to additional reporting requirements for unrated bond issues. This cost is based upon the Series 2019 bond series.
Trustee Fees
The District will incur trustee related costs with the issuance of its’ Series 2019 bonds.
Management Fees
The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services-Central Florida, LLC. The services include but are not limited to, recording and transcription of board meetings, administrative services, budget preparation, all financial reports, annual audits, etc.
Information Technology
Represents various cost of information technology for the District such as video conferencing, cloud storage and servers, positive pay implementation and programming for fraud protection, accounting software, tablets for meetings, Adobe, Microsoft Office, etc. Governmental Management Services-Central Florida, LLC provides this service.
Website Maintenance
Represents costs associated with monitoring and maintaining the District’s website created in accordance with Chapter 189, Florida Statutes. These services include site performance assessments, security and firewall maintenance, updates, document uploads, hosting and domain renewals, website backups, etc. Governmental Management Services-Central Florida, LLC provides this service.
Postage & Delivery
The District incurs charges for mailing of Board meeting agenda packages, overnight deliveries, correspondence, etc.
Insurance
The District’s general liability and public official’s liability insurance coverages.
Lucerne Park
Community Development District
GENERAL FUND BUDGET

Copies
Printing and Binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes etc.
Legal Advertising
The District is required to advertise various notices for monthly Board meetings, public hearings, etc. in a newspaper of general circulation.
Contingency
Bank charges and any other miscellaneous expenses incurred during the year.
Office Supplies
Any supplies that may need to be purchased during the fiscal year, e.g., paper, minute books, file folders, labels, paper clips, etc.
Dues, Licenses & Subscriptions
The District is required to pay an annual fee to the Florida Department of Commerce for
$175. This is the only expense under this category for the District.
Operations & Maintenance:
Field Services
Property Insurance
The District’s property insurance coverages.
Field Management
The District has contracted with Governmental Management Services – Central Florida, LLC to provide onsite field management of contracts for the District such as landscape maintenance. Services can include onsite inspections, meetings with contractors, monitoring of utility accounts, attend Board meetings and receive and respond to property owner phone calls and emails.
Landscape Maintenance
The District has a contract with Prince & Sons, Inc. to maintain the landscaping located within the District. These services include monthly landscape maintenance such as mowing of turf areas, pruning and trimming, plant bed weed control, fertilization and irrigation inspections.
Landscape Contingency
Represents the estimated cost of replacing landscaping within the common areas of the District.
Lucerne Park
Community Development District
GENERAL FUND BUDGET

Streetlights
Represents the cost to maintain street lights within the District Boundaries that are expected to be in place throughout the fiscal year.
Electric
Represents current and estimated electric charges of common areas throughout the District.
Water & Sewer
Represents current and estimated costs for water and refuse services provided for common areas throughout the District.
Irrigation Repairs
Represents the cost of maintaining and repairing the irrigation system. This includes the sprinklers, and irrigation wells.
General Repairs & Maintenance
Represents estimated costs for general repairs and maintenance of the District’s common areas.
Contingency
Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any field category.

Amenity Expenditures
Amenity - Electric
Represents estimated electric charges for the District’s amenity facilities.
Amenity – Water
Represents estimated water charges for the District’s amenity facilities.
Internet
Internet service will be provided at the Amenity Center, with service furnished by Spectrum Business.
Pest Control
The District will incur costs for pest control services at its amenity facilities. Scheduled maintenance consists of monthly interior and exterior pest control treatments provided by Massey Services, Inc..
Lucerne Park
Community Development District
GENERAL FUND BUDGET

Janitorial Services
Represents the costs associated with janitorial services and related supplies for the District’s amenity facilities, provided by Clean Star Services of Central Florida.
Security Services
Represents the cost of monthly contracted security services for the District’s amenity facilities, provided by Securitas Security.
Pool Maintenance
Represents the costs associated with routine cleaning and maintenance of the District’s pool, provided by McDonnell Corporation DBA Resort.
Amenity Repairs & Maintenance
Represents estimated costs for repairs and maintenance of the District’s amenity facilities.
Amenity Access Management
Amenity Management provides access card issuance through registration, proof of residency, and photo identification. The team also provides keycard troubleshooting for issues and concerns related to access control. Staff reviews security concerns and amenity policy violations via remote camera monitoring on an as-needed basis. Districts are provided electronic communication for District news and direct remote customer service through phone and email directly to the Amenity Access Team.
Contingency
Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any amenity category.
Reserve Study
At the direction of the Board that recognizes the need for proper reserve planning, we have conducted a Reserve Study of Lucerne Park Community Development District.

Other Expenditures:

Capital Reserves
Funds collected and reserved for the replacement of and/or purchase of new capital improvements throughout the District.
Lucerne Park
Community Development District
Debt Service Fund Series 2019

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2026	1/31/26	8 Months	9/30/26	FY2027	

Revenues						
Assessments	$	419,524	$	409,045	$	10,479	$	419,524	$	419,524	
Interest Income	$	10,185	$	4,718	$	8,000	$	12,718	$	6,359	
Carry Forward Surplus *	$	242,915	$	245,611	$	-	$	245,611	$	258,459	
Total Revenues	$	672,624	$	659,374	$	18,479	$	677,853	$	684,342	
Expenses						
Interest - 11/1	$	142,197	$	142,197	$	-	$	142,197	$	139,497	
Principal - 5/1	$	135,000	$	-	$	135,000	$	135,000	$	140,000	
Interest - 5/1	$	142,197	$	-	$	142,197	$	142,197	$	139,497	
Total Expenditures	$	419,394	$	142,197	$	277,197	$	419,394	$	418,994	
						
Excess Revenues/(Expenditures)	$	253,230	$	517,177	$  (258,718)	$	258,459	$	265,348	

* Carryforward Less Reserve Requirement				
Interest - 11/1/2027	
	$136,697 	
				Total		$136,697 	

Product Type	
Assessable Units	Total Net Assessments	Per Unit Net Assessment	Per Unit Gross Assessment	
Phase 1 - Phase 3	346	$419,524	$1,212	$1,304	
	346	$419,524			
Lucerne Park Community Development District Series 2019 Special Assessment Bonds
Amortization Schedule

Date		Balance	Prinicpal	Interest	Total	

11/01/26	
$	
5,995,000.00	$	
-	$	
139,496.88	$	
416,693.75	
05/01/27	$	5,995,000.00	$	140,000.00	$	139,496.88		
11/01/27	$	5,855,000.00	$	-	$	136,696.88	$	416,193.75	
05/01/28	$	5,855,000.00	$	145,000.00	$	136,696.88		
11/01/28	$	5,710,000.00	$	-	$	133,796.88	$	415,493.75	
05/01/29	$	5,710,000.00	$	155,000.00	$	133,796.88		
11/01/29	$	5,555,000.00	$	-	$	130,696.88	$	419,493.75	
05/01/30	$	5,555,000.00	$	160,000.00	$	130,696.88		
11/01/30	$	5,395,000.00	$	-	$	126,996.88	$	417,693.75	
05/01/31	$	5,395,000.00	$	165,000.00	$	126,996.88		
11/01/31	$	5,230,000.00	$	-	$	123,181.25	$	415,178.13	
05/01/32	$	5,230,000.00	$	175,000.00	$	123,181.25		
11/01/32	$	5,055,000.00	$	-	$	119,134.38	$	417,315.63	
05/01/33	$	5,055,000.00	$	185,000.00	$	119,134.38		
11/01/33	$	4,870,000.00	$	-	$	114,856.25	$	418,990.63	
05/01/34	$	4,870,000.00	$	190,000.00	$	114,856.25		
11/01/34	$	4,680,000.00	$	-	$	110,462.50	$	415,318.75	
05/01/35	$	4,680,000.00	$	200,000.00	$	110,462.50		
11/01/35	$	4,480,000.00	$	-	$	105,837.50	$	416,300.00	
05/01/36	$	4,480,000.00	$	210,000.00	$	105,837.50		
11/01/36	$	4,270,000.00	$	-	$	100,981.25	$	416,818.75	
05/01/37	$	4,270,000.00	$	220,000.00	$	100,981.25		
11/01/37	$	4,050,000.00	$	-	$	95,893.75	$	416,875.00	
05/01/38	$	4,050,000.00	$	230,000.00	$	95,893.75		
11/01/38	$	3,820,000.00	$	-	$	90,575.00	$	416,468.75	
05/01/39	$	3,820,000.00	$	240,000.00	$	90,575.00		
11/01/39	$	3,580,000.00	$	-	$	85,025.00	$	415,600.00	
05/01/40	$	3,580,000.00	$	255,000.00	$	85,025.00		
11/01/40	$	3,325,000.00	$	-	$	78,968.75	$	418,993.75	
05/01/41	$	3,325,000.00	$	265,000.00	$	78,968.75		
11/01/41	$	3,060,000.00	$	-	$	72,675.00	$	416,643.75	
05/01/42	$	3,060,000.00	$	280,000.00	$	72,675.00		
11/01/42	$	2,780,000.00	$	-	$	66,025.00	$	418,700.00	
05/01/43	$	2,780,000.00	$	295,000.00	$	66,025.00		
11/01/43	$	2,485,000.00	$	-	$	59,018.75	$	420,043.75	
05/01/44	$	2,485,000.00	$	305,000.00	$	59,018.75		
11/01/44	$	2,180,000.00	$	-	$	51,775.00	$	415,793.75	
05/01/45	$	2,180,000.00	$	320,000.00	$	51,775.00		
11/01/45	$	1,860,000.00	$	-	$	44,175.00	$	415,950.00	
05/01/46	$	1,860,000.00	$	335,000.00	$	44,175.00		
11/01/46	$	1,525,000.00	$	-	$	36,218.75	$	415,393.75	
05/01/47	$	1,525,000.00	$	355,000.00	$	36,218.75		
11/01/47	$	1,170,000.00	$	-	$	27,787.50	$	419,006.25	
05/01/48	$	1,170,000.00	$	370,000.00	$	27,787.50		
11/01/48	$	800,000.00	$	-	$	19,000.00	$	416,787.50	
05/01/49	$	800,000.00	$	390,000.00	$	19,000.00		
11/01/49	$	410,000.00	$	-	$	9,737.50	$	418,737.50	
05/01/50	$	410,000.00	$	410,000.00	$	9,737.50	$	419,737.50	
		$	5,995,000.00  $	4,158,025.00  $	10,430,221.88	
Lucerne Park
Community Development District
Capital Reserve Fund

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2026	1/31/26	8 Months	9/30/26	FY2027	

Revenues						
Interest Income	$	1,531	$	984	$	1,967	$	2,951	$	1,475	
Carry Forward Surplus	$	86,479	$	86,543	$	-	$	86,543	$	96,879	
Total Revenues	$	88,010	$	87,526	$	1,967	$	89,494	$	98,354	
Expenses						
Capital Outlay	$	-	$	-	$	-	$	-	$	-	
Total Expenditures	$	-	$	-	$	-	$	-	$	-	

Other Financing Sources						
Transfer In (Out)	$	7,386	$	-	$	7,386	$	7,386	$	1,700	
Total Other Financing Sources/(Uses)	$	7,386	$	-	$	7,386	$	7,386	$	1,700	
						
Excess Revenues/(Expenditures)	$	95,396	$	87,526	$	9,353	$	96,879	$	100,054	

!!"#$%& 5
RESOLUTION 2026-05
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE LUCERNE PARK COMMUNITY DEVELOPMENT DISTRICT IMPLEMENTING SECTION 190.006(3)(A)2.C., FLORIDA STATUTES AND INSTRUCTING THE POLK COUNTY SUPERVISOR OF ELECTIONS TO CONDUCT THE DISTRICT’S GENERAL ELECTION; PROVIDING FOR COMPENSATION; SETTING FORTH THE TERMS OF OFFICE; AUTHORIZING NOTICE OF THE QUALIFYING PERIOD; AND PROVIDING FOR SEVERABILITY AND AN EFFECTIVE DATE.

WHEREAS, the Lucerne Park Community Development District (the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within Polk County, Florida;
WHEREAS, the Board of Supervisors of the District (the “Board”) seeks to implement Section 190.006(3)(a)2.c., Florida Statutes, and to instruct the Supervisor of Elections for Polk County, Florida (“Supervisor of Elections”), to conduct the District’s elections by the qualified electors of the District at the 2026 general election (“General Election”).

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE LUCERNE PARK COMMUNITY DEVELOPMENT DISTRICT:
	1.	CURRENT BOARD MEMBERS. The Board is currently made up of the following individuals, seats and terms:

Seat Number	Supervisor	Term Expiration Date	
1	Bobbie Shockley	November 2026	
2	Catherine Gonzalez	November 2028	
3	Rolando Lopez	November 2028	
4	Lindsey Roden	November 2026	
5	Joan Griffin	November 2028	

	1.	GENERAL ELECTION SEATS. Seat 1 and Seat 4 with terms expiring in November 2026 are scheduled for the General Election in November 2026. The District Manager is hereby authorized to notify the Supervisor of Elections of the seats subject to General Election for the current election year, and for each subsequent election year.

	1.	QUALIFICATION PROCESS. For each General Election, all candidates shall qualify for individual seats in accordance with Section 99.061, Florida Statutes, and must also be a qualified elector of the District. A qualified elector is any person at least 18 years of age who is a citizen of the United States, a legal resident of the State of Florida and of the District, and who is registered to vote with the Polk County Supervisor of Elections. Campaigns shall be conducted in accordance with Chapter 106, Florida Statutes.
	2.	COMPENSATION. Each member of the Board is entitled to receive $200 per meeting for their attendance; up to a maximum of $4,800 per year.

	1.	TERM OF OFFICE. The term of office for the individuals to be elected to the Board in the General Election is four (4) years. The newly elected Board members shall assume office on the second Tuesday following the election.
	2.	REQUEST TO SUPERVISOR OF ELECTIONS. The District hereby requests that the Supervisor of Elections conduct the District’s General Election in November 2026, and for each subsequent General Election unless otherwise directed by the District Manager. The District understands that it will be responsible to pay for its proportionate share of the General Election cost and agrees to pay same within a reasonable time after receipt of an invoice from the Supervisor of Elections.

	1.	PUBLICATION. The District Manager is directed to publish a notice of the qualifying period for each General Election, in a form substantially similar to Exhibit A attached hereto.

	1.	SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.
	2.	EFFECTIVE DATE. This Resolution shall become effective upon its passage.

PASSED AND ADOPTED this 19th day of March 2026.

ATTEST:
LUCERNE PARK COMMUNITY DEVELOPMENT DISTRICT

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

Exhibit A: Sample Notice of Qualifying Period
EXHIBIT A
SAMPLE NOTICE OF QUALIFYING PERIOD

NOTICE OF QUALIFYING PERIOD FOR CANDIDATES FOR THE BOARD OF SUPERVISORS OF THE
LUCERNE PARK COMMUNITY DEVELOPMENT DISTRICT

Notice is hereby given that the qualifying period for candidates for the office of Supervisor of the Lucerne Park Community Development District will commence at noon on Monday, June 8, 2026, and close at noon on Friday, June 12, 2026. Candidates must qualify for the office of Supervisor with the Polk County Supervisor of Elections located at 250 S. Broadway Ave., Bartow, FL 33830. The Supervisor of elections may be contacted by phone at (863) 534-5888. All candidates shall qualify for individual seats in accordance with Section 99.061, Florida Statutes, and must also be a “qualified elector” of the District, as defined in Section 190.003, Florida Statutes. A “qualified elector” is any person at least 18 years of age who is a citizen of the United States, a legal resident of the State of Florida and of the District, and who is registered to vote with the Polk County Supervisor of Elections. Campaigns shall be conducted in accordance with Chapter 106, Florida Statutes.

The Lucerne Park Community Development District has two (2) seats up for election through the general election process, specifically Seats 1 and 4. Each seat carries a four (4)-year term of office. Elections are non-partisan and will be held at the same time as the general election on November 3, 2026, and in the manner prescribed by law for general elections.

For additional information, please contact the Polk County Supervisor of Elections.

Publish on or before 	, 2026

!!"#$%& 6
QUOTE: OE25011150 CUSTOMER: PL08063 PROJECT: 25012681

Bill To:	Project Name & Location:	Prepared by:
Lucerne Park Shade	PLAYWORX PLAYSETS LLC
Lucerne Park
268 Meadowbrook Blvd Winter Haven, FL 33881
Kristine Frost
8014 CUMMING HWY,
CANTON, GA	30115
Quote Number:	OE25011150 Quote Date:	3.10.2026
Valid For:	60 Days From Quote Date

Shade
Shade Fabric – True Blue. Posts - Black	$11,40.00
Shade Installation
$9,850.00
Permit Fees
$1,500.00
Private Utility Locate
$1,000.00
Engineered Drawings
$1,250.00
Freight
$745.00

Totals:
Grand Total: $25,385.00

0

Sales Tax not included.

Make Purchase Orders Out To:	Make Checks Payable To:
Playworx Playsets, LLC	Playworx Playsets, LLC
Remit Purchase Orders To:	Remit Checks To:
8014 Cumming Hwy Ste 403 #313	8014 Cumming Hwy Ste 403 #313
Canton , GA	30115 USA 786-750-3332 (phone)
kristine@playworx.com
Canton , GA	30115  USA

NOTE:
*	Applicable sales taxes will be confirmed once order and any tax certificates are received
† Denotes drop ship item.
Unloading, storage, installation, surfacing and site work are not included unless specifically noted on quotation. Not responsible for filter cloth, irrigation rerouting, grass damage, or checking for underground utilities.
If installation is quoted, it is assumed that the site has been prepared and that any grade slope in any direction does not exceed 2%. In the event that unexpected soil conditions, such as subsurface rock, are encountered during installation, additional costs to the customer will be applicable.
The acceptance signature below serves as authorization to order the items quoted and indicates acceptance of the prices listed. All terms are subject to credit approval.

COMMENTS:
This playground contains 13.28% recycled content This playground qualifies for 1 LEED point(s)
This Quote shall not become a binding contract until signed and delivered by both Customer and Playworx Playsets, LLC. Sales Representative is not authorized to sign this Quote on behalf of PPLT or Customer, and signed Quotes cannot be accepted from Sales Representative. To submit this offer, please sign below and forward a complete signed copy of this Quote directly to kristine@playworx.com. Upon acceptance, PPLT will return a fully-signed copy of the Quote to Customer (with copy to Sales Representative) via fax or e mail.

THIS QUOTE IS LIMITED TO AND GOVERNED BY THE TERMS CONTAINED HEREIN.  PPLT objects to any other
terms proposed by Customer, in writing or otherwise, as material alterations, and all such proposed terms shall be void. Customer authorizes PPLT to ship the Equipment and agrees to pay PPLT the total amount specified. Shipping terms are FOB the place of shipment via common carrier designated by PPLT. Payment terms are 50% down and 50% upon project completion. Customer agrees to pay all additional service charges for past due invoices. Customer must provide proper tax exemption certificates to PPLT, and shall promptly pay and discharge all otherwise applicable taxes, license fees, levies and other impositions on the Equipment at its own expense.

CUSTOMER hereby submits its offer to purchase the Equipment ACCORDING TO THE terms stated in this quote AND subject to final approval BY PPLT.

Submitted By	Printed Name and Title	Date
The foregoing Quote and OFFER ARE hereby approved and accepted by Playworx playsets, LLC. By: 		Date:	

ADDITIONAL TERMS & CONDITIONS OF SALE
	1.	Use & Maintenance. Customer agrees to regularly inspect and maintain the Equipment, and to provide, inspect and maintain appropriate safety surfacing under and around the Equipment, in accordance with PPLT’s product literature and the most current Consumer Product Safety Commission Handbook for Public Playground Safety.
	2.	Default, Remedies & Delinquency Charges.  Customer’s failure to pay any invoice when due, or its failure to otherwise comply with the terms of this Quote, shall constitute a default under all unsatisfied invoices ("Event of Default"). Upon an Event of Default, PPLT shall have all remedies available to it at law or equity, including, without limitation, all remedies afforded a secured creditor under the Uniform Commercial Code.  Customer agrees to assist and cooperate with PPLT to accomplish its filing and enforcement of mechanic’s or other liens with respect to the Equipment or its location or its repossession of the Equipment, and Customer expressly waives all rights to possess the Equipment after an Event of Default. All remedies are cumulative and not alternative, and no exercise by PPLT of a remedy will prohibit or
waive the exercise of any other remedy.	Customer shall pay all reasonable attorneys’ fees plus any costs of collection incurred by PPLT in enforcing its rights hereunder. Subject to any limitations under law, Customer shall pay to PPLT as liquidated damages, and not as a penalty, an amount equal to 1.5% per month of any payment that is delinquent in such month and is not received by PPLT within ten (10) days after the date on which due.
	1.	Limitation of Warranty/ Indemnity. PPLT MAKES NO EQUIPMENT WARRANTIES EXCEPT FOR THOSE STANDARD WARRANTIES ISSUED WITH THE EQUIPMENT, WHICH ARE INCORPORATED HEREIN BY THIS REFERENCE.	PPLT SPECIFICALLY DISCLAIMS ANY IMPLIED WARRANTY OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE AND ANY LIABILITY FOR INCIDENTAL OR CONSEQUENTIAL DAMAGES. CUSTOMER AGREES TO DEFEND, INDEMNIFY AND SAVE PPLT HARMLESS FROM ALL CLAIMS OF ANY KIND FOR DAMAGES OF ANY KIND ARISING OUT OF CUSTOMER’S ALTERATION OF THE EQUIPMENT, ITS FAILURE TO MAINTAIN THE EQUIPMENT, ITS FAILURE TO PROPERLY SUPERVISE EQUIPMENT USE, OR ITS FAILURE TO PROVIDE AND MAINTAIN APPROPRIATE TYPES AND DEPTHS OF SAFETY SURFACING BENEATH AND AROUND THE EQUIPMENT IN ACCORDANCE WITH PPLT’S INSTALLATION AND OWNER’S MANUALS AND THE MOST CURRENT CONSUMER PRODUCT SAFETY COMMISSION HANDBOOK FOR PUBLIC PLAYGROUND SAFETY.
	2.	Restrictions. Until all amounts due hereunder are paid in full, Customer shall not: (i) permit the Equipment to be levied upon or attached under any legal process; (ii) transfer title to the Equipment or any of Customer's rights therein; or
(iii)  remove or permit the removal of the Equipment to any location not specified in this Quote.
	1.	Purchase Money Security Interest. Customer hereby grants, pledges and assigns to PPLT, and PPLT hereby reserves a purchase money security interest in, the Equipment in order to secure the payment and performance in full of all of Customer’s obligations hereunder. Customer agrees that PPLT may file one or more financing statements, in order to allow it to perfect, acquire and maintain a superior security interest in the Equipment.
	2.	Choice of Law and Jurisdiction. All agreements between Customer and PPLT shall be interpreted, and the parties' obligations shall be governed, by the laws of the State of Missouri without reference to its choice of law provisions. Customer hereby consents to the personal jurisdiction of the state and federal courts located in the city and county of St. Louis, Missouri.
	3.	Title; Risk of Loss; Insurance. PPLT Retains full title to all Equipment until full payment is received by PPLT. Customer assumes all risk of loss or destruction of or damage to the Equipment by reason of theft, fire, water, or any other cause, and the occurrence of any such casualty shall not relieve the Customer from its obligations hereunder and under any invoices.  Until all amounts due hereunder are paid in full, Customer shall insure the Equipment against all such losses and casualties.
	4.	Waiver; Invalidity. PPLT may waive a default hereunder, or under any invoice or other agreement between Customer and PPLT, or cure such a default at Customer's expense, but shall have no obligation to do either. No waiver shall be deemed to have taken place unless it is in writing, signed by PPLT. Any one waiver shall not constitute a waiver of other defaults or the same kind of default at another time, or a forfeiture of any rights provided to PPLT hereunder or under any invoice.	The invalidity of any portion of this Quote shall not affect the force and effect of the remaining valid portions hereof.
	5.	Entire Agreement; Amendment; Binding Nature.	This fully-executed Quote, as supplemented by Change Orders and invoices containing exact amounts of estimates provided herein, constitutes the complete and exclusive agreement between the parties.  A Change Order is a written instrument signed by the Customer and PPLT stating their agreement as to any amendment in the terms of this Quote. Customer acknowledges that Change Orders may result in delays and additional costs. The parties agree that all Change Orders shall include appropriate adjustments in price and time frames relating to any requested amendments. Upon full execution, this Quote shall be binding upon and inure to the benefit of the parties and their successors and assigns.
	6.	Counterparts; Electronic Transmission.  This Quote, any invoice, and any other agreement between the parties, may be executed in counterparts, each of which shall constitute an original.	The facsimile or other electronic transmission of any signed original document, and retransmission of any signed facsimile or other electronic transmission, shall be the same as the transmission of an original. At the request of either party, the parties will confirm facsimile or other electronically transmitted signatures by signing an original document.

17'	17'	10'	3.59	3	
13.15'
8"x6"x1/4"
11.5'
1	Glide
Ø2.875" 12-Ga 11.08'
2	Base Plate Ø2.875" 12-Ga 4.25'
6"x4"x3/16"	N/A	3	

Out of range Out of range 4.38
N/A N/A N/A

123705	17 X 17

r

!!"#$%& 8

!!"#$%& "
March ,19,2026

Completed Items
	•	A site assessment was conducted for the initially planned shade structure location. Due to varying utility and irrigation lines in the proposed area, the original installation location is no longer viable. We are currently exploring alternative options for shade at the amenity pool.
Contracted Services
	•	Landscaping: The vendors are currently performing well and continue to maintain the grounds effectively. They are also actively monitoring for any potential frost damage by conducting bark scratch tests and checking for new growth.
As we move toward April, the mowing cycle frequency will increase to a weekly schedule starting on April 1st, through September 30th.
	•	Pool Maintenance: The vendor is currently performing services in accordance with the health department's county standards.
	•	Janitorial: Trash and dog stations are being managed consistently.
In Progress
	•	Paint Spill (1148 Cambridge Dr): The homeowner is currently working to secure a vendor for the cleanup.
	•	Playground has been noted to have mulch that needs to be replenished in high-traffic areas.
	•	Cambridge Drive Swale: The area is currently being monitored, and as compliance forms are received, each home is reviewed and documented as compliant once it meets the established requirements.

Lucerne Park CDD | Allen Bailey Field Manager | abailey@gmscfl.com |407-460-4424
March, 19,2026

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

!!"#$%& i

200 S. F. Street					
Haines City, Florida 33844					
Phone 863-422-5207 | Fax 863-422-1816

Date: March 11,2026			Polk County License # 214815		
SUBMITTED TO:		Job Name / Location:			
GMS Services
219 Livingstone st Orlando,Fl
Allen Bailey
Phone: 407-460-4424
Email:  abailey@gmscfl.com 		Lucerne Park Reserve
Annuals at Entry			
Proposal is to add rubber mulch to the playground					
	Qty	Unit	Unit Cost	TOTAL	
Black Rubber Playground Mulch	5	Bags	$32.00	$160.00	
				$160.00	

The customer agrees, that by signing this proposal, it shall become a legal and binding contract and shall supersede any previous agreements, discussed or implied. The customer further agrees to all terms and conditions set forth within and shall be responsible for any/all court and/or attorney fees incurred by Prince and Sons, Inc.required to obtain collection for any portion of money owed for material and/or work performed by Prince and Sons Inc.
Submitted by: Scott Merrell	Accepted by:
Date Submitted: March 11,2026	Date Accepted: 						

!!"#$%& ii

200 S. F. Street					
Haines City, Florida 33844					
Phone 863-422-5207 | Fax 863-422-1816

Date: March 2,2026			Polk County License # 214815		
SUBMITTED TO:		Job Name / Location:			
GMS Services
219 Livingstone st Orlando,Fl
Allen Bailey
Phone: 407-460-4424
Email:  abailey@gmscfl.com 		Lucerne Park Reserve
Annuals at Entry			
Proposal is to replace all cold damage					
	Qty	Unit	Unit Cost	TOTAL	
Ixora 7g	34	Ea	$60.00	$2,040.00	
Flex Lilys 3g	10	Ea	$20.00	$200.00	
Loropetalum 7g	10	Ea	$60.00	$600.00	
				$2,840.00	

The customer agrees, that by signing this proposal, it shall become a legal and binding contract and shall supersede any previous agreements, discussed or implied. The customer further agrees to all terms and conditions set forth within and shall be responsible for any/all court and/or attorney fees incurred by Prince and Sons, Inc.required to obtain collection for any portion of money owed for material and/or work performed by Prince and Sons Inc.
Submitted by: Scott Merrell	Accepted by:
Date Submitted: March 2,2026	Date Accepted: 						

!!"#$%& iii

200 S. F. Street					
Haines City, Florida 33844					
Phone 863-422-5207 | Fax 863-422-1816

Date: March 4,2026			Polk County License # 214815		
SUBMITTED TO:		Job Name / Location:			
GMS Services
219 Livingstone st Orlando,Fl
Allen Bailey
Phone: 407-460-4424
Email:  abailey@gmscfl.com 		Lucerne Park Reserve
Annuals at Entry			
Proposal is to add mulch to the common area					
	Qty	Unit	Unit Cost	TOTAL	
Pine Bark	27	Cy	$75.00	$2,025.00	
				$2,025.00	

The customer agrees, that by signing this proposal, it shall become a legal and binding contract and shall supersede any previous agreements, discussed or implied. The customer further agrees to all terms and conditions set forth within and shall be responsible for any/all court and/or attorney fees incurred by Prince and Sons, Inc.required to obtain collection for any portion of money owed for material and/or work performed by Prince and Sons Inc.
Submitted by: Scott Merrell	Accepted by:
Date Submitted: March 4,2026	Date Accepted: 						

!!"#$%& "

!!"#$%& i

Summary of Check Register

February 6, 2026 through March 5, 2026

General Fund
2/11/26	859-863	$	9,488.36	
2/17/26	864-864	$	7,518.22	
	3/3/26	865-868	 $	6,152.51 	
			$	23,159.09	
General Fund - Autopay	2/10/26	80049-80054	$	332.17	
	3/4/26	80058-80061	 $	3,346.67 	
$	3,678.84

Payroll	February 6, 2026 through March 5, 2026

Catherine Gonzalez	50038	$	184.70	
Joan Griffin	50039	$	184.70	
Lindsey Roden	50040	$	184.70	
Rolando Lopez	50041	$	184.70	
Bobbie Shockley	50042	 $	184.70 		
		$	923.50		
	Total Amount	$	27,761.43		
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	3/12/26	PAGE	1
*** CHECK DATES 02/06/2026 - 03/05/2026 ***	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	#
2/11/26 00015	2/02/26 28623	202602 310-51300-32200	*	4,000.00
AUDIT FYE 09/30/25
GRAU AND ASSOCIATES	4,000.00 000859
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/11/26 00007 11/30/25 276	202511 330-57200-46000	*	330.00
AMENITY FANS REPAIRS
GOVERNMENTAL MANAGEMENT SERVICES-CF	330.00 000860
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/11/26 00027	2/01/26 30487	202602 330-57200-46300	*	2,034.00
POOL MAINTENANCE-FEB26
MCDONNELL CORPORATION DBA RESORT	2,034.00 000861
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/11/26 00019	1/19/26 21938	202601 320-53800-46100	*	427.37
RPLCD VALVE ON ZONE 3
PRINCE & SONS INC	427.37 000862
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/11/26 00046	1/31/26 12454944 202601 330-57200-34500	*	2,696.99
SECURITY SVCS-JAN26
SECURITAS SECURITY	2,696.99 000863
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
279	202512 330-57200-46000	*	670.06
INSPECT/INSTALL BATTERY
280	202512 320-53800-47000	*	430.49
FILL RUTS
281	202602 320-53800-12000	*	1,364.75
FIELD MANAGEMENT-FEB26
282	202602 310-51300-34000	*	3,862.50
MANAGEMENT FEES-FEB26
282	202602 310-51300-35200	*	108.17
WEBSITE MANAGEMENT-FEB26
282	202602 310-51300-35100	*	162.25
INFORMATION TECH-FEB26
282	202602 310-51300-31300	*	450.67
DISSEMINATION SVCS-FEB26
282	202602 330-57200-12000	*	450.67
AMENITY ACCESS-FEB26
282	202602 310-51300-51000	*	.66
OFFICE SUPPLIES
2/01/26 282	202602 310-51300-42000	*	16.35
POSTAGE
2/01/26 282	202602 310-51300-42500	*	1.65
COPIES
GOVERNMENTAL MANAGEMENT SERVICES-CF	7,518.22 000864
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/03/26 00030	2/24/26 17285	202602 330-57200-46700	*	1,300.00
CLEANING SVCS-FEB26
CLEAN STAR SERVICES OF CENTRAL FL	1,300.00 000865
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
LUCP LUC PARK CDD	ZYAN
02/06/2026 - 03/05/2026 ***	LUCERNE PARK - GENERAL

ATTORNEY SVCS-JAN26

POOL MAINTENANCE-MAR26
2,034.00

EQUIPMENT LEASE-APR26
1,626.01

LUCP LUC PARK CDD	ZYAN
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	3/12/26	PAGE	3
*** CHECK DATES 02/06/2026 - 03/05/2026 ***	LUCERNE PARK - GENERAL
BANK Z GENERAL FUND AUTOPAY
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....

800 CAMBRIDGE DR-FEB.26

LUCP LUC PARK CDD	ZYAN

!!"#$%& ii

Lucerne Park
Community Development District

Unaudited Financial Reporting
January 31, 2026

Table of Contents

1		Balance Sheet	

2-3	
	General Fund	

4	
	Debt Service Fund Series 2019	

5	
	Capital Reserve Fund	

6-7	
	Month to Month	

8	
	Long Term Debt Report	

9	
	Assessment Receipt Schedule	
Lucerne Park
Community Development District Combined Balance Sheet
January 31, 2026

	General		Debt Service		Capital Reserve		Totals		
	Fund		Fund		Fund	Governmental Funds			
Assets:									
Cash:									
Operating Account	$	391,335	$	-	$	-	$	391,335	
Money Market Account	$	-	$	-	$	87,526	$	87,526	
State Board of Administration	$	319,684	$	-	$	-	$	319,684	
Investments:									
Series 2019									
Reserve	$	-	$	210,022	$	-	$	210,022	
Revenue	$	-	$	514,221	$	-	$	514,221	
Prepayment	$	-	$	2,206	$	-	$	2,206	
Due from General Fund	$	-	$	750	$	-	$	750	
Prepaid Expenses	$	1,626	$	-	$	-	$	1,626	
Total Assets	$	712,644	$	727,199	$	87,526	$	1,527,370	

Liabilities:									
Accounts Payable	$	9,681	$	-	$	-	$	9,681	
Due to Debt Service	$	750	$	-	$	-	$	750	
Employee FICA	$	184	$	-	$	-	$	184	
Total Liabilites	$	10,615	$	-	$	-	$	10,615	

Fund Balance:									
Nonspendable:									
Deposits and Prepaid Items	$	1,626	$	-	$	-	$	1,626	
Restricted for:									
Debt Service 2019	$	-	$	727,199	$	-	$	727,199	
Unassigned	$	700,404	$	-	$	87,526	$	787,930	
Total Fund Balances	$	702,030	$	727,199	$	87,526	$	1,516,755	
									
Total Liabilities & Fund Balance	$	712,644	$	727,199	$	87,526	$	1,527,370	
Lucerne Park
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending January 31, 2026

	Adopted	Prorated Budget	Actual		
	Budget	Thru 01/31/26	Thru 01/31/26	Variance	

Revenues:					
Assessments	$	446,207	$	435,063	$	435,063	$	-	
Interest	$	1,667	$	1,667	$	5,199	$	3,532	
Other Income	$	116	$	105	$	105	$	-	
Total Revenues	$	447,990	$	436,835	$	440,367	$	3,532	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	4,000	$	2,800	$	1,200	
Employer FICA	$	918	$	306	$	214	$	92	
Engineering	$	10,000	$	3,333	$	6,949	$	(3,615)	
Attorney	$	25,000	$	8,333	$	4,439	$	3,895	
Annual Audit	$	4,000	$	-	$	-	$	-	
Assessment Administration	$	5,408	$	5,408	$	5,408	$	-	
Arbitrage	$	450	$	-	$	-	$	-	
Dissemination	$	5,408	$	1,803	$	1,803	$	-	
Trustee Fees	$	4,771	$	2,478	$	2,478	$	-	
Management Fees	$	46,350	$	15,450	$	15,450	$	-	
Information Technology	$	1,947	$	649	$	649	$	(0)	
Website Administration	$	1,298	$	433	$	433	$	(0)	
Postage & Delivery	$	900	$	300	$	204	$	96	
Insurance	$	8,810	$	8,810	$	7,029	$	1,781	
Copies	$	500	$	167	$	44	$	123	
Legal Advertising	$	3,000	$	1,000	$	976	$	24	
Other Current Charges	$	1,000	$	333	$	269	$	64	
Office Supplies	$	350	$	117	$	2	$	115	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Subtotal General & Administrative	$	132,283	$	53,095	$	49,322	$	3,773	
Lucerne Park
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending January 31, 2026

	Adopted	Prorated Budget	Actual		
	Budget	Thru 01/31/26	Thru 01/31/26	Variance	

Operations & Maintenance					
Field Services
Property Insurance	

$	13,224	

$	13,224	

$	11,034	

$	2,190	
Field Management	$	16,377	$	5,459	$	5,459	$	-	
Landscape Maintenance	$	47,655	$	15,885	$	13,602	$	2,283	
Landscape Replacement	$	6,500	$	2,167	$	-	$	2,167	
Streetlights	$	39,172	$	13,057	$	11,797	$	1,260	
Electric	$	2,000	$	667	$	558	$	108	
Water & Sewer	$	3,500	$	1,167	$	807	$	360	
Irrigation Repairs	$	6,000	$	2,000	$	589	$	1,411	
General Repairs & Maintenance	$	12,000	$	4,000	$	1,100	$	2,900	
Contingency	$	10,000	$	3,333	$	5	$	3,328	
Subtotal Field Expenditures	$	156,428	$	60,959	$	44,950	$	16,009	

Amenity Expenditures
Amenity - Electric	

$	10,100	

$	3,367	

$	1,024	

$	2,343	
Amenity - Water	$	10,000	$	3,333	$	4,625	$	(1,291)	
Playground Lease	$	13,008	$	4,336	$	6,504	$	(2,168)	
Internet	$	2,053	$	684	$	763	$	(79)	
Pest Control	$	1,136	$	379	$	320	$	59	
Janitorial Service	$	16,780	$	5,593	$	5,300	$	293	
Security Services	$	35,000	$	11,667	$	10,276	$	1,391	
Pool Maintenance	$	24,408	$	8,136	$	8,077	$	59	
Amenity Repairs & Maintenance	$	10,000	$	3,333	$	1,220	$	2,113	
Amenity Access Management	$	5,408	$	1,803	$	1,803	$	(0)	
Chair Lift Replacement	$	12,000	$	4,000	$	-	$	4,000	
Contingency	$	12,000	$	4,000	$	-	$	4,000	
Subtotal Amenity Expenditures	$	151,893	$	50,631	$	39,910	$	10,720	
					
Total Expenditures	$	440,604	$	164,684	$	134,182	$	30,502	
					
Excess (Deficiency) of Revenues over Expenditures	$	7,386		$	306,185		

Other Financing Sources/(Uses):					
Transfer In/(Out) - Capital Reserves	$	(7,386)	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	(7,386)	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	-		$	306,185		
					
Fund Balance - Beginning	$	-		$	395,845		
					
Fund Balance - Ending	$	-		$	702,030		
Lucerne Park
Community Development District Debt Service Fund Series 2019
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending January 31, 2026

	Adopted	Prorated Budget	Actual				
	Budget	Thru 01/31/26	Thru 01/31/26		Variance		

Revenues:							
Assessments	$	419,524	$	409,045	$	409,045	$		-	
Interest	$	10,185	$	4,718	$	4,718	$		-	
Total Revenues	$	429,709	$	413,763	$	413,763	$		-	

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		$	271,566				
							
Fund Balance - Beginning	$	242,915		$	455,633				
							
Fund Balance - Ending	$	253,230		$	727,199				
Lucerne Park
Community Development District Capital Reserve Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending January 31, 2026

Adopted	Prorated Budget	Actual		
Budget	Thru 01/31/26	Thru 01/31/26	Variance	

Revenues

Interest	

$	1,531	

$	984	

$	984	

$	

-	
Total Revenues	$	1,531	$	984	$	984	$	-	

Expenditures:

Capital Outlay	

$	-	

$	-	

$	-	

$	

-	
Total Expenditures	$	-	$	-	$	-	$	-	
						
Excess (Deficiency) of Revenues over Expenditures	$	1,531		$	984			

Other Financing Sources/(Uses)

Transfer In/(Out)	

$	7,386	

$	-	

$	-	

$	

-	
Total Other Financing Sources (Uses)	$	7,386	$	-	$	-	$	-	
						
Net Change in Fund Balance	$	8,917		$	984			
						
Fund Balance - Beginning	$	86,479		$	86,543			
						
Fund Balance - Ending	$	95,396		$	87,526			
Lucerne Park
Community Development District Month to Month

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

Revenues:														
Assessments	$	-	$	6,643	$	424,985	$	3,434	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$  435,063	
Other Income	$	75	$	30	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	105	
Interest	$	1,300	$	1,119	$	1,077	$	1,702	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	5,199	
Total Revenues	$	1,375	$	7,793	$	426,062	$	5,137	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$  440,367	

Expenditures:														
General & Administrative:														
Supervisor Fees	$	-	$	800	$	800	$	1,200	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	2,800									
Employer FICA	$	-	$	61	$	61	$	92	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	214									
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	$	451	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	1,803									
Trustee Fees	$	2,478	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	2,478									
Management Fees	$	3,863	$	3,863	$	3,863	$	3,863	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	15,450									
Information Technology	$	162	$	162	$	162	$	162	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	649									
Website Administration	$	108	$	108	$	108	$	108	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	433									
Postage & Delivery	$	11	$	22	$	7	$	163	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	204									
Insurance	$	7,029	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	7,029									
Copies	$	-	$	44	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	44									
Legal Advertising	$	-	$	-	$	976	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	976									
Other Current Charges	$	65	$	86	$	70	$	48	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	269									
Office Supplies	$	0	$	1	$	0	$	1	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	2									
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	175									
Subtotal General & Administrative	$	24,062	$	9,335	$	9,838	$	6,087	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	49,322									
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

$	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  $
60  $
214  $
-  $
430  $
-  $

-  $	-  $	-  $
1,365  $	-  $	-  $
3,400  $	-  $	-  $
-  $	-  $	-  $
2,950  $	-  $	-  $
74  $	-  $	-  $
103  $	-  $	-  $
427  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $

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

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

-  $	11,034
-  $	5,459
-  $	13,602
-  $	-
-  $	11,797
-  $	558
-  $	807
-  $	589
-  $	1,100
-  $	5

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  $
-  $

306  $
481  $
1,626  $
191  $
80  $
1,290  $
2,469  $
2,034  $
670  $
451  $
-  $

380  $	-  $	-  $
229  $	-  $	-  $
1,626  $	-  $	-  $
191  $	-  $	-  $
80  $	-  $	-  $
1,390  $	-  $	-  $
2,697  $	-  $	-  $
2,034  $	-  $	-  $
-  $	-  $	-  $
451  $	-  $	-  $
-  $	-  $	-  $

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

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

-  $	1,024
-  $	4,625
-  $	6,504
-  $	763
-  $	320
-  $	5,300
-  $	10,276
-  $	8,077
-  $	1,220
-  $	1,803
-  $	-

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	
1/9/26	ACH	$	5,380.90	$	(161.42)	$	(104.39)	$	-	$	5,115.09	$	2,636.38	$	2,478.71	$	5,115.09	
1/29/26	ACH	$	-	$	-	$	-	$	1,548.49	$	1,548.49	$	798.11	$	750.38	$	1,548.49	
	Total	$ 898,761.24	$	(36,234.00)	$ (19,967.90)	$	1,548.49	$ 844,107.83	$ 435,063.25	$ 409,044.58	$ 844,107.83