Highland Meadows
Community Development District Agenda
June 10, 2025

Agenda

Highland Meadows
Community Development District

219 E. Livingston St., Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526
June 3, 2025
Highland Meadows
Community Development District

Dear Board Members:

A meeting of the Board of Supervisors of the Highland Meadows Community Development District will be held Tuesday, June 10, 2025, at 12:30 PM at the Lake Alfred Public Library, 245 N. Seminole Ave., Lake Alfred, FL 33850.

Those members of the public wishing to attend the meeting can do so using the information below:
Zoom Video Link: https://us06web.zoom.us/j/84511397081
Call-In Information:	1 305 224 1968	Meeting ID: 845 1139 7081
Following is the advance agenda for the meeting:

Board of Supervisors Meeting

Roll Call
Public Comment Period
Public Hearing
Consideration of Resolution 2025-07 Adopting the Fiscal Year 2026 Proposed Budget and Appropriating Funds
Consideration of Resolution 2025-08 Imposing Fiscal Year 2026 Special Assessments and Certifying an Assessment Roll
Approval of Minutes of the April 8, 2025 Board of Supervisors Meeting
Presentation of Fiscal Year 2024 Financial Audit Report
Staff Reports
Attorney
Code of Ethics Presentation
Engineer
Field Manager’s Report
Proposals for Blue Agave Installation (2)
Proposal for Installation of “No Curve Parking” Post Toppers

District Manager’s Report
Action Items
Approval of Check Register
Balance Sheet and Income Statement
Presentation of Registered Voters- 394
Adoption of Fiscal Year 2025 Goals & Objectives
Reminder of Form 1 Filing Deadline- July 1st
Other Business
Supervisors Requests
Adjournment

Section III

Section A

RESOLUTION 2025-07
THE ANNUAL APPROPRIATION RESOLUTION OF THE HIGHLAND MEADOWS COMMUNITY DEVELOPMENT DISTRICT RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2025, AND ENDING SEPTEMBER 30, 2026; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2025, submitted to the Board of Supervisors (“Board”) of the Highland Meadows Community Development District (“District”) proposed budget (“Proposed Budget”) for the fiscal year beginning October 1, 2025, and ending September 30, 2026 (“Fiscal Year 2026”), along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and
WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Budget, the District filed a copy of the Proposed Budget with the local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and

WHEREAS, the Board set a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and

WHEREAS, the District Manager posted the Proposed Budget on the District’s website at
least two (2) days before the public hearing; and
WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October 1st of each year, the Board, by passage of the Annual Appropriation Resolution, shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year; and

WHEREAS, the District Manager has prepared a Proposed Budget, whereby the budget shall project the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE HIGHLAND MEADOWS COMMUNITY DEVELOPMENT DISTRICT:
SECTION 1. BUDGET
The Board has reviewed the Proposed Budget, a copy of which is on file with the office of the District Manager and at the District’s Local Records Office, and hereby approves certain amendments thereto, as shown in Section 2 below.

The Proposed Budget, attached hereto as Exhibit A, as amended by the Board, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes (“Adopted Budget”), and incorporated herein by reference; provided, however, that the comparative figures contained in the Adopted Budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures.
The Adopted Budget, as amended, shall be maintained in the office of the District Manager and at the District’s Local Records Office and identified as “The Budget for the Highland Meadows Community Development District for the Fiscal Year Ending September 30, 2026.”

The Adopted Budget shall be posted by the District Manager on the District’s official website within thirty (30) days after adoption, and shall remain on the website for at least two (2) years.
SECTION 2. APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for Fiscal Year 2026, the sum of $	to be raised by the levy of assessments and/or otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:
TOTAL GENERAL FUND	$	

DEBT SERVICE FUND (SERIES 2006A)	$	
CAPITAL RESERVE FUND	$	

TOTAL ALL FUNDS	$	
SECTION 3. BUDGET AMENDMENTS
Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2026 or within sixty (60) days following the end of the Fiscal Year 2026 may amend its Adopted Budget for that fiscal year as follows:
A line-item appropriation for expenditures within a fund may be decreased or increased by motion of the Board recorded in the minutes, and approving the expenditure, if the total appropriations of the fund do not increase.
The District Manager or Treasurer may approve an expenditure that would increase or decrease a line-item appropriation for expenditures within a fund if the total appropriations of the fund do not increase and if either (i) the aggregate change in the original appropriation item does not exceed the greater of $15,000 or 15% of

the original appropriation, or (ii) such expenditure is authorized by separate disbursement or spending resolution.

Any other budget amendments shall be adopted by resolution and consistent with Florida law.
The District Manager or Treasurer must ensure that any amendments to the budget under paragraph c. above are posted on the District’s website within five (5) days after adoption and remain on the website for at least two (2) years.
SECTION 4. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 10th DAY OF JUNE 2025.
ATTEST:	HIGHLAND MEADOWS
COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary

By:	 Its:	

Exhibit A:	Adopted Budget for Fiscal Year 2026

Highland Meadows
Community Development District

Approved Budget
FY2026

Table of Contents

1	General Fund	

2-3	

General Fund Narrative	

4	

Reserve Fund	

5	

Series 2006A Debt Service Fund	

6	

Series 2006A Amortization Schedule	

7	

Assessment Table	

Highland Meadows
Community Development District Approved Budget
General Fund

Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Approved Budget	
Description	FY2025	4/30/25	5 Months	9/30/25	FY2026	

Revenues						
Special Assessments - On Roll	$	262,130	$	257,984	$	4,146	$	262,130	$	262,130	
Interest Income	-	1,021	375	1,396	-	
Misc. Income	-	634	-	634	-	
Total Revenues	$	262,130	$	259,639	$	4,521	$	264,160	$	262,130	

Expenditures						
General & Administrative
Supervisor Fees/FICA	
$	5,000	
$	3,014	
$	2,153	
$	5,167	
$	6,459	
Engineering	7,500	4,844	4,844	9,688	10,000	
Attorney	15,000	11,665	8,332	19,997	20,000	
Legal Fees Contingency	5,000	-	5,000	5,000	5,000	
Annual Audit	3,200	3,200	-	3,200	3,600	
Assessment Roll - Admin	5,000	5,000	-	5,000	5,000	
Assessment Roll - County	3,090	-	3,090	3,090	3,090	
Dissemination Agent	2,400	1,400	1,000	2,400	2,400	
Trustee Fees	4,100	-	4,041	4,041	4,435	
Management Fees	35,000	20,417	14,583	35,000	35,000	
Information Technology	1,800	1,050	750	1,800	1,800	
Postage & Delivery	100	515	368	883	100	
Insurance General Liability	6,500	6,391	-	6,391	7,690	
Legal Advertising	3,000	2,038	1,456	3,494	3,000	
Other Current Charges	1,000	213	152	365	1,000	
Website Admin	1,200	700	500	1,200	1,200	
Dues, Licenses & Subscriptions	175	175	-	175	175	
Total General & Administrative:	$	99,065	$	60,622	$	46,269	$	106,890	$	109,949	

Field 
Field Management	

$	7,500	

$	4,375	

3,125	

$	7,500	

$	7,725	
Electric	858	455	325	780	900	
Streetlighting	12,000	6,495	4,639	11,134	12,275	
Water	6,500	3,023	2,159	5,182	6,500	
Property Insurance	5,000	2,428	-	2,428	2,686	
General Repairs & Maintenance	9,000	-	-	-	5,000	
Landscape Maintenance	31,920	16,090	18,620	34,710	32,880	
Landscape Contingency	9,000	-	6,000	6,000	9,000	
Irrigation Repairs	750	1,489	1,064	2,553	2,500	
Contingency	10,745	19,178	5,000	24,178	12,500	
Total Field	$	93,273	$	53,533	$	40,932	$	94,465	$	91,966	
						
Total Expenditures	$	192,338	$	114,155	$	87,201	$	201,355	$	201,915	
						
Excess (Deficiency) of Revenues over Expenditures	$	69,792	$	145,484	$	(82,680)	$	62,805	$	60,215	

Other Financing Sources/(Uses):						
Transfer Out - Capital Reserve	$	(69,791)	$	-	$	62,805	$	62,805	$	(60,215)	
Total Other Financing Sources/(Uses)	$	(69,791)	$	-	$	62,805	$	62,805	$	(60,215)	

Excess Revenues/(Expenditures)

$

0  $

145,484  $

(19,875)  $

125,610  $

-

Highland Meadows
Community Development District
Budget Narrative Fiscal Year 2026

REVENUES

Special Assessments- On Roll
The District will levy a Non-Ad Valorem assessment on platted parcels within the District in order to pay for the operating expenditures during the Fiscal Year.
Interest Income
The District will have all excess funds invested with Bank United. The amount is based open the estimated average balance of funds available during the fiscal year.
Misc. Income
Any other income that is not mentioned above.

Expenditures - Administrative

Supervisors Fees
Chapter 190 of the Florida Statutes allows for members of the Board of Supervisors to be compensated $200 per meeting in which they attend. The budgeted amount for the fiscal year is based on all 5 supervisors attending 6 meetings.
FICA Taxes
Payroll taxes on Board of Supervisor’s compensation. The budgeted amount for the fiscal year is calculated at 7.65% of the total Board of Supervisor’s payroll expenditures.
Engineering
The District's engineer, Dewberry Engineers Inc. will provide general engineering services to the District, i.e. attendance and preparation for board meetings, review of invoices, and other specifically requested assignments.
Attorney
The District’s Attorney, Kilinski Van Wyk, PLCC will be providing general legal services to the District, i.e., attendance and preparation for Board meetings, review of contracts, review of agreements and resolutions, and other research assigned as directed by the Board of Supervisors and the District Manager.
Annual Audit
The District is required to conduct an annual audit of its financial records by an Independent Certified Public Accounting Firm. The budgeted amount for the fiscal year is based on contracted fees from the previous year engagement with Grau and Associates plus anticipated increase.
Assessment Administration - Admin
GMS CF, LLC provides assessment services for closing lot sales, assessment roll services with the local Tax Collector and financial advisory services.
Assessment Administration - County
Polk County charges 1% of the roll to include the CDD assessments on the County tax roll.

Trustee Fees
The District bonds will be held and administered by a Trustee at U.S. Bank. This represents the trustee annual fee.
Management Fees
The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services-Central Florida, LLC. The budgeted amount for the fiscal year is based on the contracted fees outlined in Exhibit "A" of the Management Agreement.

Highland Meadows
Community Development District
Budget Narrative Fiscal Year 2026

Expenditures - Administrative (continued)

Information Technology
The District processes all of its financial activities, i.e. accounts payable, financial statements, etc. on a main frame computer leased by Governmental Management Services – South Florida, LLC.
Website Maintenance
Per Chapter 2014-22, Laws of Florida, all Districts must have a website to provide detailed information on the CDD as well as links to useful websites regarding Compliance issues. This website will be maintained by GMS-CF, LLC and updated monthly.
Postage and Delivery
Actual postage and/or freight used for District mailings including agenda packages, vendor checks and other correspondence.
Insurance General Liability
The District's General Liability & Public Officials Liability Insurance policy is with a qualified entity that specializes in providing insurance coverage to governmental agencies. The amount is based upon similar Community Development Districts.

Printing and Binding
Copies used in the preparation of agenda packages, required mailings, and other special projects.
Legal Advertising
The District is required to advertise various notices for monthly Board meetings and other public hearings in a newspaper of general circulation.
Other Current Charges
This includes monthly bank charges and any other miscellaneous expenses that incur during the year.
Due, Licenses & Subscriptions
The District is required to pay an annual fee to the Department of Economic Opportunity Community Affairs for $175.

Expenditures – Field

Field Management Services
The District has contracted with GMS-CF, LLC for the onsite management, contract administration and vendor oversite.

Electric
The District has the following account with Duke Energy to provide electric for lighting of entry features and signs within the District.

Street Lighting

Account#	Location
910082726644 508 Highland Meadows St Unit A 910092775437 101 Highland Meadows St Unit A

The District has the following accountswith Duke Energy to provide electric for street lighting:
Account#	Location
910082726884  0 County Rd 547 N Lite Phs2
910082775198  0 County Rd 547 N Lite
Water
The Districts the following account with the City of Davenport to provide water to the District:
Account#	Location
2270 Highland Meadows St
Landscape Maintenance
This represents landscape maintenance of all District property, to include mowing, edging, trimming, blowing etc. The District is contracted with Prince & Sons based on the following:
Vendor	Montly Amount	Annual Amount	
Prince & Sons	$2,740	$32,878	
Landscape Contingency
Represents any un-budgeted expense related to the landscaping of the District including mulching, annuals and tree trimming
Irrigation Repairs & Maintenance
Represents the costs associated with the Irrigation system within the District.

Highland Meadows
Community Development District Approved Budget
Reserve Fund

		Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Approved Budget	
	Description	FY2025	4/30/25	5 Months	9/30/25	FY2026	

Revenues							

Assessments - Tax Roll	
$	
-	
$	
-	
$	
-	
$	
-	
$	
-	
Total Revenues	$	-	$	-	$	-	$	-	$	-	

Expenditures

Capital Outlay	-	-	-	-	-

Total Expenditures

$

-

$

-

$

-

$

-

$

-

Excess (Deficiency) of Revenues over Expenditures	
$	-	
$	-	
$	-	
$	-	
$	-	

Other Financing Sources/(Uses):

Transfer In/(Out)	

$	69,791	

$	50,062	

$	62,805	

112,867	

$	60,215	
Total Other Financing Sources/(Uses)	$	69,791	$	50,062	$	62,805	$	112,867	$	60,215	
						
Excess Revenues/(Expenditures)	$	69,791	$	50,062	$	-	$	112,867	$	-	

Highland Meadows
Community Development District Approved Budget
Debt Service Fund Series 2006A

Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Approved Budget	
Description	FY2025	4/30/25	5 Months	9/30/25	FY2026	

Revenues						
Assessments	$	87,048	$	88,158	$	-	$	88,158	$	87,048	
Interest	-	2,888	1,000	3,888	-	
Carry Forward Surplus	43,488	44,200	-	44,200	44,783	
Total Revenues	$	130,536	$	135,246	$	1,000	$	136,246	$	131,831	

Expenditures						
Interest - 11/1	$	20,350	20,350	$	-	$	20,350	$	19,113	
Principal - 5/1	45,000	-	45,000	45,000	45,000	
Interest - 5/1	20,350	-	20,350	20,350	19,113	
Property Appraiser	-	5,763	-	5,763	5,800	
Total Expenditures	$	85,700	$	26,113	$	65,350	$	91,463	$	89,025	
						
Excess Revenues/(Expenditures)	$	44,836	$	109,133	$	(64,350)	$	44,783	$	42,806	
				
Interest - 11/1/26	
$	17,875	

Highland Meadows Community Development District Series 2006A Special Assessment Bonds Amortization Schedule

Date		Balance	Coupon		Principal	Interest	Total	

05/01/24	
$	
785,000.00	
5.50%	
$	
45,000.00	$	
21,587.50  $	
-	
11/01/24	$	740,000.00	5.50%	$	-	$	20,350.00  $	86,937.50	
05/01/25	$	740,000.00	5.50%	$	45,000.00	$	20,350.00  $	-	
11/01/25	$	695,000.00	5.50%	$	-	$	19,112.50  $	84,462.50	
05/01/26	$	695,000.00	5.50%	$	45,000.00	$	19,112.50  $	-	
11/01/26	$	650,000.00	5.50%	$	-	$	17,875.00  $	81,987.50	
05/01/27	$	650,000.00	5.50%	$	50,000.00	$	17,875.00  $	-	
11/01/27	$	600,000.00	5.50%	$	-	$	16,500.00  $	84,375.00	
05/01/28	$	600,000.00	5.50%	$	55,000.00	$	16,500.00  $	-	
11/01/28	$	545,000.00	5.50%	$	-	$	14,987.50  $	86,487.50	
05/01/29	$	545,000.00	5.50%	$	55,000.00	$	14,987.50  $	-	
11/01/29	$	490,000.00	5.50%	$	-	$	13,475.00  $	83,462.50	
05/01/30	$	490,000.00	5.50%	$	60,000.00	$	13,475.00  $	-	
11/01/30	$	430,000.00	5.50%	$	-	$	11,825.00  $	85,300.00	
05/01/31	$	430,000.00	5.50%	$	60,000.00	$	11,825.00  $	-	
11/01/31	$	370,000.00	5.50%	$	-	$	10,175.00  $	82,000.00	
05/01/32	$	370,000.00	5.50%	$	65,000.00	$	10,175.00  $	-	
11/01/32	$	305,000.00	5.50%	$	-	$	8,387.50  $	83,562.50	
05/01/33	$	305,000.00	5.50%	$	70,000.00  $	8,387.50  $	-	
11/01/33	$	235,000.00	5.50%	$	-	$	6,462.50  $	84,850.00	
05/01/34	$	235,000.00	5.50%	$	75,000.00  $	6,462.50  $	-	
11/01/34	$	160,000.00	5.50%	$	-	$	4,400.00  $	85,862.50	
05/01/35	$	160,000.00	5.50%	$	80,000.00  $	4,400.00  $	-	
11/01/35	$	80,000.00	5.50%	$	-	$	2,200.00  $	86,600.00	
05/01/36	$	80,000.00	5.50%	$	80,000.00  $	2,200.00  $	-	
						$	82,200.00	
				$	785,000.00  $	313,087.50  $	1,098,087.50	

Highland Meadows
Community Development District
Non-Ad Valorem Assessments Comparison 2025-2026

Neighborhood	
O&M Units	Bonds Units Series 2006A	
Annual Maintenance Assessments	
Annual Debt Assessments	
Total Assessed Per Unit	
Gross		
FY2026	
FY2025	Increase/ (decrease)	
FY2026	
FY2025	Increase/ (decrease)	
FY2026	
FY2025	Increase/ (decrease)	

Single Family	

222	

96	

$1,269.64	

$1,269.64	

$0.00	

$975.00	

$975.00	

$0.00	

$2,244.64	

$2,244.64	

$0.00	
Total	222	96										
Net		
FY2026	
FY2025	Increase/ (decrease)	
FY2026	
FY2025	Increase/ (decrease)	
FY2026	
FY2025	Increase/ (decrease)	

Single Family	

222	

96	

$1,193.46	

$1,193.46	

$0.00	

$916.50	

$916.50	

$0.00	

$2,109.96	

$2,109.96	

$0.00	
Total	222	96										

Section B

RESOLUTION 2025-08
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE HIGHLAND MEADOWS COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING SPECIAL ASSESSMENTS FOR FISCAL YEAR 2026; PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Highland Meadows Community Development District (“District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District; and

WHEREAS, the District is located in Polk County, Florida (“County”); and

WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District’s adopted capital improvement plan and Chapter 190, Florida Statutes; and
WHEREAS, the Board of Supervisors (“Board”) of the District hereby determines to undertake various operations and maintenance and other activities described in the District’s budget (“Adopted Budget”) for the fiscal year beginning October 1, 2025, and ending September 30, 2026 (“Fiscal Year 2026”), attached hereto as Exhibit A and incorporated by reference herein; and
WHEREAS, the District must obtain sufficient funds to provide for the operation and maintenance of the services and facilities provided by the District as described in the Adopted Budget; and
WHEREAS, the provision of such services, facilities, and operations is a benefit to lands within the District; and

WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose special assessments on benefitted lands within the District; and
WHEREAS, it is in the best interests of the District to proceed with the imposition of the special assessments for operations and maintenance in the amount set forth in the Adopted Budget; and
WHEREAS, the District has previously levied an assessment for debt service, which the District desires to collect for Fiscal Year 2026; and

WHEREAS, Chapter 197, Florida Statutes, provides a mechanism pursuant to which such

special assessments may be placed on the tax roll and collected by the local tax collector (“Uniform Method”), and the District has previously authorized the use of the Uniform Method by, among other things, entering into agreements with the Property Appraiser and Tax Collector of the County for that purpose; and

WHEREAS, it is in the best interests of the District to adopt the Assessment Roll of the Highland Meadows Community Development District (“Assessment Roll”) attached to this Resolution as Exhibit B and incorporated as a material part of this Resolution by this reference, and to certify the Assessment Roll to the County Tax Collector pursuant to the Uniform Method; and
WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll, certified to the County Tax Collector by this Resolution, as the Property Appraiser updates the property roll for the County, for such time as authorized by Florida law.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE HIGHLAND MEADOWS COMMUNITY DEVELOPMENT DISTRICT:
SECTION 1. BENEFIT & ALLOCATION FINDINGS. The Board hereby finds and determines that the provision of the services, facilities, and operations as described in Exhibit A confers a special and peculiar benefit to the lands within the District, which benefit exceeds or equals the cost of the assessments. The allocation of the assessments to the specially benefitted lands, as shown in Exhibits A and B, is hereby found to be fair and reasonable.

SECTION 2. ASSESSMENT IMPOSITION. Pursuant to Chapters 190 and 197, Florida Statutes, and using the procedures authorized by Florida law for the levy and collection of special assessments, a special assessment for operation and maintenance is hereby imposed and levied on benefitted lands within the District, and in accordance with Exhibits A and B. The lien of the special assessments for operations and maintenance imposed and levied by this Resolution shall be effective upon passage of this Resolution. Moreover, pursuant to Section 197.3632(4), Florida Statutes, the lien amount shall serve as the “maximum rate” authorized by law for operation and maintenance assessments.

SECTION 3. COLLECTION. The collection of the operation and maintenance special assessments and previously levied debt service assessments shall be at the same time and in the same manner as County taxes in accordance with the Uniform Method, as indicated on Exhibits A and B. The decision to collect special assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.
SECTION 4. ASSESSMENT ROLL. The Assessment Roll, attached to this Resolution as Exhibit B, is hereby certified to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County taxes. The proceeds therefrom shall be paid

to the District.
SECTION 5. ASSESSMENT ROLL AMENDMENT. The District Manager shall keep apprised of all updates made to the County property roll by the Property Appraiser after the date of this Resolution and shall amend the Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property roll. After any amendment of the Assessment Roll, the District Manager shall file the updates in the District records.

SECTION 6. 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.
SECTION 7. EFFECTIVE DATE. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board.
PASSED AND ADOPTED THIS 10th DAY OF JUNE 2025.
ATTEST:	HIGHLAND MEADOWS
COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary

By: 	 Its: 		

Exhibit A:	Adopted Budget for Fiscal Year 2026
Exhibit B:	Assessment Roll

Highland Meadows CDD
FY 26 Roll

PARCEL ID	FY 26 O&M	2006 DEBT	TOTAL	
272709729503000010	$1,269.64	$0.00	$1,269.64	
272709729503000020	$1,269.64	$0.00	$1,269.64	
272709729503000030	$1,269.64	$0.00	$1,269.64	
272709729503000040	$1,269.64	$0.00	$1,269.64	
272709729503000050	$1,269.64	$0.00	$1,269.64	
272709729503000060	$1,269.64	$0.00	$1,269.64	
272709729503000070	$1,269.64	$975.00	$2,244.64	
272709729503000080	$1,269.64	$975.00	$2,244.64	
272709729503000090	$1,269.64	$975.00	$2,244.64	
272709729503000100	$1,269.64	$975.00	$2,244.64	
272709729503000110	$1,269.64	$975.00	$2,244.64	
272709729503000120	$1,269.64	$975.00	$2,244.64	
272709729503000130	$1,269.64	$975.00	$2,244.64	
272709729503000140	$1,269.64	$975.00	$2,244.64	
272709729503000150	$1,269.64	$975.00	$2,244.64	
272709729503000160	$1,269.64	$975.00	$2,244.64	
272709729503000170	$1,269.64	$0.00	$1,269.64	
272709729503000180	$1,269.64	$0.00	$1,269.64	
272709729503000190	$1,269.64	$0.00	$1,269.64	
272709729503000200	$1,269.64	$0.00	$1,269.64	
272709729503000210	$1,269.64	$0.00	$1,269.64	
272709729503000220	$1,269.64	$0.00	$1,269.64	
272709729503000230	$1,269.64	$0.00	$1,269.64	
272709729503000240	$1,269.64	$0.00	$1,269.64	
272709729503000250	$1,269.64	$0.00	$1,269.64	
272709729503000260	$1,269.64	$0.00	$1,269.64	
272709729503000270	$1,269.64	$0.00	$1,269.64	
272709729503000280	$1,269.64	$0.00	$1,269.64	
272709729503000290	$1,269.64	$0.00	$1,269.64	
272709729503000300	$1,269.64	$975.00	$2,244.64	
272709729503000310	$1,269.64	$975.00	$2,244.64	
272709729503000320	$1,269.64	$975.00	$2,244.64	
272709729503000330	$1,269.64	$975.00	$2,244.64	
272709729503000340	$1,269.64	$975.00	$2,244.64	
272709729503000350	$1,269.64	$975.00	$2,244.64	
272709729503000360	$1,269.64	$975.00	$2,244.64	
272709729503000370	$1,269.64	$975.00	$2,244.64	
272709729503000380	$1,269.64	$975.00	$2,244.64	
272709729503000390	$1,269.64	$0.00	$1,269.64	
272709729503000400	$1,269.64	$0.00	$1,269.64	
272709729503000410	$1,269.64	$0.00	$1,269.64	
272709729503000420	$1,269.64	$0.00	$1,269.64	

PARCEL ID	FY 26 O&M	2006 DEBT	TOTAL	
272709729503000430	$1,269.64	$0.00	$1,269.64	
272709729503000440	$1,269.64	$975.00	$2,244.64	
272709729503000450	$1,269.64	$975.00	$2,244.64	
272709729503000460	$1,269.64	$975.00	$2,244.64	
272709729503000470	$1,269.64	$0.00	$1,269.64	
272709729503000480	$1,269.64	$0.00	$1,269.64	
272709729503000490	$1,269.64	$975.00	$2,244.64	
272709729503000500	$1,269.64	$975.00	$2,244.64	
272709729503000510	$1,269.64	$975.00	$2,244.64	
272709729503000520	$1,269.64	$975.00	$2,244.64	
272709729503000530	$1,269.64	$0.00	$1,269.64	
272709729503000540	$1,269.64	$975.00	$2,244.64	
272709729503000550	$1,269.64	$975.00	$2,244.64	
272709729503000560	$1,269.64	$975.00	$2,244.64	
272709729503000570	$1,269.64	$975.00	$2,244.64	
272709729503000580	$1,269.64	$975.00	$2,244.64	
272709729503000590	$1,269.64	$975.00	$2,244.64	
272709729503000600	$1,269.64	$975.00	$2,244.64	
272709729503000610	$1,269.64	$975.00	$2,244.64	
272709729503000620	$1,269.64	$975.00	$2,244.64	
272709729503000630	$1,269.64	$975.00	$2,244.64	
272709729503000640	$1,269.64	$975.00	$2,244.64	
272709729503000650	$1,269.64	$975.00	$2,244.64	
272709729503000660	$1,269.64	$975.00	$2,244.64	
272709729503000670	$1,269.64	$975.00	$2,244.64	
272709729503000680	$1,269.64	$975.00	$2,244.64	
272709729503000690	$1,269.64	$975.00	$2,244.64	
272709729503000700	$1,269.64	$975.00	$2,244.64	
272709729503000710	$1,269.64	$975.00	$2,244.64	
272709729503000720	$1,269.64	$975.00	$2,244.64	
272709729503000730	$1,269.64	$975.00	$2,244.64	
272709729503000740	$1,269.64	$975.00	$2,244.64	
272709729503000750	$1,269.64	$975.00	$2,244.64	
272709729503000760	$1,269.64	$975.00	$2,244.64	
272709729503000770	$1,269.64	$975.00	$2,244.64	
272709729503000780	$1,269.64	$975.00	$2,244.64	
272709729503000790	$1,269.64	$975.00	$2,244.64	
272709729503000800	$1,269.64	$975.00	$2,244.64	
272709729503000810	$1,269.64	$975.00	$2,244.64	
272709729503000820	$1,269.64	$975.00	$2,244.64	
272709729503000830	$1,269.64	$975.00	$2,244.64	
272709729503000840	$1,269.64	$975.00	$2,244.64	
272709729503000850	$1,269.64	$975.00	$2,244.64	
272709729503000860	$1,269.64	$975.00	$2,244.64	
272709729503000870	$1,269.64	$975.00	$2,244.64	
272709729503000880	$1,269.64	$975.00	$2,244.64	

PARCEL ID	FY 26 O&M	2006 DEBT	TOTAL	
272709729503000890	$1,269.64	$975.00	$2,244.64	
272709729503000900	$1,269.64	$975.00	$2,244.64	
272709729503000910	$1,269.64	$975.00	$2,244.64	
272709729503000920	$1,269.64	$975.00	$2,244.64	
272709729503000930	$1,269.64	$975.00	$2,244.64	
272709729503000940	$1,269.64	$975.00	$2,244.64	
272709729503000950	$1,269.64	$975.00	$2,244.64	
272709729503000960	$1,269.64	$975.00	$2,244.64	
272709729503000970	$1,269.64	$975.00	$2,244.64	
272709729503000980	$1,269.64	$975.00	$2,244.64	
272709729503000990	$1,269.64	$975.00	$2,244.64	
272709729503001000	$1,269.64	$975.00	$2,244.64	
272709729503001010	$1,269.64	$975.00	$2,244.64	
272709729503001020	$1,269.64	$975.00	$2,244.64	
272709729503001030	$1,269.64	$975.00	$2,244.64	
272709729503001040	$1,269.64	$975.00	$2,244.64	
272709729503001050	$1,269.64	$975.00	$2,244.64	
272709729503001060	$1,269.64	$975.00	$2,244.64	
272709729503001070	$1,269.64	$975.00	$2,244.64	
272709729503001080	$1,269.64	$975.00	$2,244.64	
272709729503001090	$1,269.64	$975.00	$2,244.64	
272709729503001100	$1,269.64	$975.00	$2,244.64	
272709729503001110	$1,269.64	$975.00	$2,244.64	
272709729503001120	$1,269.64	$975.00	$2,244.64	
272709729503001130	$1,269.64	$975.00	$2,244.64	
272709729503001140	$1,269.64	$975.00	$2,244.64	
272709729503001150	$1,269.64	$975.00	$2,244.64	
272709729503001160	$1,269.64	$975.00	$2,244.64	
272709729503001170	$1,269.64	$975.00	$2,244.64	
272709729503001180	$1,269.64	$975.00	$2,244.64	
272709729503001190	$1,269.64	$975.00	$2,244.64	
272709729503001200	$1,269.64	$975.00	$2,244.64	
272709729503001210	$1,269.64	$975.00	$2,244.64	
272709729503001220	$1,269.64	$975.00	$2,244.64	
272709729503001230	$1,269.64	$975.00	$2,244.64	
272709729503001240	$1,269.64	$0.00	$1,269.64	
272709729504001250	$1,269.64	$0.00	$1,269.64	
272709729504001260	$1,269.64	$0.00	$1,269.64	
272709729504001270	$1,269.64	$0.00	$1,269.64	
272709729504001280	$1,269.64	$0.00	$1,269.64	
272709729504001290	$1,269.64	$0.00	$1,269.64	
272709729504001300	$1,269.64	$0.00	$1,269.64	
272709729504001310	$1,269.64	$0.00	$1,269.64	
272709729504001320	$1,269.64	$0.00	$1,269.64	
272709729504001330	$1,269.64	$0.00	$1,269.64	
272709729504001340	$1,269.64	$0.00	$1,269.64	

PARCEL ID	FY 26 O&M	2006 DEBT	TOTAL	
272709729504001350	$1,269.64	$0.00	$1,269.64	
272709729504001360	$1,269.64	$0.00	$1,269.64	
272709729504001370	$1,269.64	$0.00	$1,269.64	
272709729504001380	$1,269.64	$0.00	$1,269.64	
272709729504001390	$1,269.64	$0.00	$1,269.64	
272709729504001400	$1,269.64	$0.00	$1,269.64	
272709729504001410	$1,269.64	$0.00	$1,269.64	
272709729504001420	$1,269.64	$0.00	$1,269.64	
272709729504001430	$1,269.64	$0.00	$1,269.64	
272709729504001440	$1,269.64	$0.00	$1,269.64	
272709729504001450	$1,269.64	$0.00	$1,269.64	
272709729504001460	$1,269.64	$0.00	$1,269.64	
272709729504001470	$1,269.64	$0.00	$1,269.64	
272709729504001480	$1,269.64	$0.00	$1,269.64	
272709729504001490	$1,269.64	$0.00	$1,269.64	
272709729504001500	$1,269.64	$0.00	$1,269.64	
272709729504001510	$1,269.64	$0.00	$1,269.64	
272709729504001520	$1,269.64	$0.00	$1,269.64	
272709729504001530	$1,269.64	$0.00	$1,269.64	
272709729504001540	$1,269.64	$0.00	$1,269.64	
272709729504001550	$1,269.64	$0.00	$1,269.64	
272709729504001560	$1,269.64	$0.00	$1,269.64	
272709729504001570	$1,269.64	$0.00	$1,269.64	
272709729504001580	$1,269.64	$0.00	$1,269.64	
272709729504001590	$1,269.64	$0.00	$1,269.64	
272709729504001600	$1,269.64	$0.00	$1,269.64	
272709729504001610	$1,269.64	$0.00	$1,269.64	
272709729504001620	$1,269.64	$0.00	$1,269.64	
272709729504001630	$1,269.64	$0.00	$1,269.64	
272709729504001640	$1,269.64	$0.00	$1,269.64	
272709729504001650	$1,269.64	$0.00	$1,269.64	
272709729504001660	$1,269.64	$0.00	$1,269.64	
272709729504001670	$1,269.64	$0.00	$1,269.64	
272709729504001680	$1,269.64	$0.00	$1,269.64	
272709729504001690	$1,269.64	$0.00	$1,269.64	
272709729504001700	$1,269.64	$0.00	$1,269.64	
272709729504001710	$1,269.64	$0.00	$1,269.64	
272709729504001720	$1,269.64	$0.00	$1,269.64	
272709729504001730	$1,269.64	$0.00	$1,269.64	
272709729504001740	$1,269.64	$0.00	$1,269.64	
272709729504001750	$1,269.64	$0.00	$1,269.64	
272709729504001760	$1,269.64	$0.00	$1,269.64	
272709729504001770	$1,269.64	$0.00	$1,269.64	
272709729504001780	$1,269.64	$0.00	$1,269.64	
272709729504001790	$1,269.64	$0.00	$1,269.64	
272709729504001800	$1,269.64	$0.00	$1,269.64	

PARCEL ID	FY 26 O&M	2006 DEBT	TOTAL	
272709729504001810	$1,269.64	$0.00	$1,269.64	
272709729504001820	$1,269.64	$0.00	$1,269.64	
272709729504001830	$1,269.64	$0.00	$1,269.64	
272709729504001840	$1,269.64	$0.00	$1,269.64	
272709729504001850	$1,269.64	$0.00	$1,269.64	
272709729504001860	$1,269.64	$0.00	$1,269.64	
272709729504001870	$1,269.64	$0.00	$1,269.64	
272709729504001880	$1,269.64	$0.00	$1,269.64	
272709729504001890	$1,269.64	$0.00	$1,269.64	
272709729504001900	$1,269.64	$0.00	$1,269.64	
272709729504001910	$1,269.64	$0.00	$1,269.64	
272709729504001920	$1,269.64	$0.00	$1,269.64	
272709729504001930	$1,269.64	$0.00	$1,269.64	
272709729504001940	$1,269.64	$0.00	$1,269.64	
272709729504001950	$1,269.64	$0.00	$1,269.64	
272709729504001960	$1,269.64	$0.00	$1,269.64	
272709729504001970	$1,269.64	$0.00	$1,269.64	
272709729504001980	$1,269.64	$0.00	$1,269.64	
272709729504001990	$1,269.64	$0.00	$1,269.64	
272709729504002000	$1,269.64	$0.00	$1,269.64	
272709729504002010	$1,269.64	$0.00	$1,269.64	
272709729504002020	$1,269.64	$0.00	$1,269.64	
272709729504002030	$1,269.64	$0.00	$1,269.64	
272709729504002040	$1,269.64	$0.00	$1,269.64	
272709729504002050	$1,269.64	$0.00	$1,269.64	
272709729504002060	$1,269.64	$0.00	$1,269.64	
272709729504002070	$1,269.64	$0.00	$1,269.64	
272709729504002080	$1,269.64	$0.00	$1,269.64	
272709729504002090	$1,269.64	$0.00	$1,269.64	
272709729504002100	$1,269.64	$0.00	$1,269.64	
272709729504002110	$1,269.64	$0.00	$1,269.64	
272709729504002120	$1,269.64	$0.00	$1,269.64	
272709729504002130	$1,269.64	$0.00	$1,269.64	
272709729504002140	$1,269.64	$0.00	$1,269.64	
272709729504002150	$1,269.64	$0.00	$1,269.64	
272709729504002160	$1,269.64	$0.00	$1,269.64	
272709729504002170	$1,269.64	$0.00	$1,269.64	
272709729504002180	$1,269.64	$0.00	$1,269.64	
272709729504002190	$1,269.64	$0.00	$1,269.64	
272709729504002200	$1,269.64	$0.00	$1,269.64	
272709729504002210	$1,269.64	$0.00	$1,269.64	
272709729504002220	$1,269.64	$0.00	$1,269.64	
Total Gross Assessments	$281,860.08	$93,600.00	$375,460.08	
				
Total Net Assessments	$262,129.87	$87,048.00	$349,177.87	

Minutes

MINUTES OF MEETING HIGHLAND MEADOWS
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Highland Meadows Community Development District was held on Tuesday, April 8, 2025, at 12:30 p.m. the Lake Alfred Public Library, 245 North Seminole Ave., Lake Alfred, Florida.

Present and constituting a quorum:

Cindy Chenowith	Chairperson
Headley Oliver	Vice Chair
Eric Chenowith	Assistant Secretary
Kevin Serrano	Assistant Secretary
Jason Munoz	Assistant Secretary Also, present were:
Tricia Adams	District Manager, GMS
Monica Virgen	District Manager, GMS
Meredith Hammock by Zoom	District Counsel, Kilinski Van Wyk Grace Rinaldi	District Counsel, Kilinski Van Wyk
Chace Arrington	District Engineer, on Zoom
Joel Blanco	Field Manager, GMS

The following is a summary of the discussions and actions taken at the April 8, 2025 Highland Meadows Community Development District’s Board of Supervisors Meeting.

FIRST ORDER OF BUSINESS	Roll Call
Ms. Adams called the meeting to order at 12:30 p.m. All five Board members were in attendance constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Adams opened the public comment period.
Nicki Smith (217 Highland Meadows Dr.) stated that the community does not receive maintenance. The irrigation is not addressed, it runs constantly wasting water and money

April 8, 2025	Highland Meadows CDD

and she brought it up at the last meeting. The hedges are dead, the front wall is sitting in water and needs to be repainted. The grass is dead, storm drain is sunk into the ground, and streetlights are out in the back and front of community. She asked who owns the sidewalks and why no parking on curve rules were adopted.

THIRD ORDER OF BUSINESS	Organizational Matters
A.	Administration of Oath of Office to Supervisor Oliver, Seat 5
Ms. Adams stated she administered the oath of office to Supervisor Oliver prior to the meeting being called to order.

FOURTH ORDER OF BUSINESS	Approval of Minutes of the February 11,
2025 Board of Supervisors Meeting
Ms. Adams presented the minutes from the February 11, 2025 Board of Supervisors meeting. The drafted minutes have been reviewed by District Counsel and the District Manager. If there are any corrections, those can be taken now. If there are no corrections, is there a motion to approve as presented?

On MOTION by Ms. Chenowith, seconded by Mr. Munoz, with all in favor, the Minutes of the February 11, 2025 Board of Supervisors Meeting, were approved.

FIFTH ORDER OF BUSINESS	Consideration	of	Resolution	2025-06
Approving Fiscal Year 2026 Proposed Budget and Setting a Public Hearing to Adopt
Ms. Adams stated the public hearing is proposed to be on June 10, 2025 at 12:30 p.m. Approving this resolution allows for transmittal of the budget to Polk County and the City of Davenport and posting the proposed budget on the CDD website as well as publishing the notice in accordance with Florida Statutes. Attached as an exhibit to the resolution is the proposed budget for the next fiscal year. Fiscal Year 2026 starts October 1, 2025 and ends September 30, 2026. She reviewed the proposed budget. With the current budget Board members requested attorney fees to be parsed out into two separate line items, general legal fees and contingency in case of litigation or special projects. Ms. Adams asked the Board members if they want to combine this into one line or prefer to keep as separate line items. Ms. Chenowith would like to keep them separate. Ms.

April 8, 2025	Highland Meadows CDD

Adams noted once the proposed budget is approved, they are setting a cap on the assessment for the fiscal year. The assessment can be lowered after the proposed budget is approved but not increased. The proposed assessment for FY26 is the same assessment amount as the current fiscal year. She asked for a motion to adopt Resolution 2025-06.

On MOTION by Ms. Chenowith, seconded by Mr. Serrano, with all in favor, Resolution 2025-06 Approving Fiscal Year 2026 Proposed Budget and Setting a Public Hearing for June 10, 2025 at 12:30 p.m. to Adopt, was approved.

SIXTH ORDER OF BUSINESS	Ratification	of	First	Amendment	to
Agreement for Towing Services
Ms. Adams noted this is a result of recent changes to the District’s parking rules whereby the Board amended and restated parking policies that prohibit parking on the curves to maintain free flow of traffic and safe line of sight. When the towing rules are amended or restated, the towing service provider is updated so they are towing in accordance with the current District rules. On page 24 of the agenda packet is an agreement for amending the towing services which has already been executed. She asked for a motion to ratify. Ms. Rinaldi noted a few other statutory considerations were included in the amendment that were not in the original agreement.

On MOTION by Mr. Chenowith, seconded by Mr. Oliver, with all in favor, the First Amendment to Agreement for Towing Services, was ratified.

SEVENTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Rinaldi provided an update that Florida legislative session has commenced as of last month through the beginning of May. Her firm is keeping a close eye on any bills that might impact Special Districts.

Ethics Training Information
This item was tabled to the next meeting.

Engineer

April 8, 2025	Highland Meadows CDD

Road Inspection Memo
Mr. Arrington noted during his inspection wear was noted to be pretty uniform throughout the community roads with mostly surface cracking. The only major delaminations were found in the cul-de-sacs on the streets. He prepared a cost table on page 72 of the agenda package and included a roadway map starting on page 74.

Field Manager’s Report
Mr. Blanco reviewed the Field Manager’s Report on page 77 of the agenda package.
Ms. Adams discussed a recent meeting with the Davenport Police Chief regarding traffic enforcement and signage. They are evaluating current signage to ensure it is compliant and will need to make adjustments to the no parking signage.
Mr. Chenowith noted at the last meeting they discussed coming back and discussing the verbiage on the signs (curb vs. curve) but that never happened and the signs were never approved. He expressed concern on how the signs appeared without being approved and about the wasted money. As of now, the District has signs that are not in compliance with state law, signs laying down, and signs in wrong locations. Mr. Chenowith noted verbiage is needed on a sign by the next meeting. The verbiage has to include – no parking on the curves anytime, use radius or linear measurement to define the limit of the curve, whatever is legal. The sign must also state 24-hour tow away zone.

Consideration of Proposal for Additional Oak Tree Trimming
Mr. Blanco presented a proposal from Prince & Sons for tree trimming for $3,150. He noted only the front of the trees were trimmed in March. This quote is for trimming the back of the trees. A Board member noted the vendor gave a quote that didn’t state half of the tree would be trimmed so they either stick to their quote or the District gets a new landscape company. No action was taken at this time.

April 8, 2025	Highland Meadows CDD

Consideration of Proposal to Add Vegetation to Fence Area & Irrigation Zone
Residents stated a fence on Olsen was pushed down completely by teens, what happened with it? Mr. Blanco noted it was repaired. She noted HOA declaration parking differs from CDD parking. Ms. Chenowith noted the District voted to allow parking on the roads during the day, only tow from midnight to 6:00 a.m.

District Manager’s Report
Action Items
Ms. Adams offered to take any questions regarding the Action Items List on page 89 of the agenda package. She asked for any other items that Board members would like to see added to the list.

Approval of Check Register
Ms. Adams presented the check register totaling $103,671.37. She asked for a motion to approve as presented. Immediately following is the detailed run summary.

On MOTION by Ms. Chenowith, seconded by Mr. Chenowith, with all in favor, the Check Register totaling $103,671.37, was approved.

Balance Sheet and Income Statement
There being no comments, the next item followed.

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

NINETH ORDER OF BUSINESS	Supervisor Requests
A Board member addressed issues from the public comments. The first being the District increased their costs but doesn’t do maintenance. The Board budgeted $97K for maintenance work. The water constantly running, they will get together and take care of that. The spot lights have been replaced several times. Mr. Blanco noted one isn’t working and is being scheduled for replacement. Watering schedule: CDDs schedule is different than homeowners. The water drain that is on the curve of Highland Meadows Ln, it’s an outfall. Mr. Blanco noted the outfall isn’t

April 8, 2025	Highland Meadows CDD

broken; it is functioning as designed. Maintenance staff has removed vegetation from around that outfall. On the garbage cans there is no rule inside the HOA, CDD or City of Davenport that says garbage cans have to be on the grass.
Ms. Hammock noted the ethics training will be moved to the next meeting.

TENTH ORDER OF BUSINESS	Adjournment
Ms. Adams asked for a motion to adjourn.

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

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section V

HIGHLAND MEADOWS COMMUNITY DEVELOPMENT DISTRICT
CITY OF DAVENPORT, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024

HIGHLAND MEADOWS COMMUNITY DEVELOPMENT DISTRICT CITY OF DAVENPORT, FLORIDA

TABLE OF CONTENTS

	  Page		
INDEPENDENT AUDITOR’S REPORT	1-2	
MANAGEMENT’S DISCUSSION AND ANALYSIS	3-6	
BASIC FINANCIAL STATEMENTS		
Government-Wide Financial Statements:		
Statement of Net Position	7	
Statement of Activities	8	
Fund Financial Statements:		
Balance Sheet – Governmental Funds	9	
Reconciliation of the Balance Sheet – Governmental Funds
to the Statement of Net Position	
10	
Statement of Revenues, Expenditures and Changes in Fund Balances –
Governmental Funds	
11	
Reconciliation of the Statement of Revenues, Expenditures and Changes in
Fund Balances of Governmental Funds to the Statement of Activities	
12	
Notes to the Financial Statements	13-20	
REQUIRED SUPPLEMENTARY INFORMATION		
Schedule of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual – General Fund	
21	
Notes to Required Supplementary Information	22	
OTHER INFORMATION		
Data Elements required by FL Statute 218.39 (3) (c)	23	
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS	

24-25	
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10)
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	

26	
MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	
27-28	

INDEPENDENT AUDITOR’S REPORT

To the Board of Supervisors
Highland Meadows Community Development District City of Davenport, Florida

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

Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities and each major fund of Highland Meadows Community Development District, City of Davenport, Florida (“District”) as of and for the fiscal year ended September 30, 2024, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of September 30, 2024, and the respective changes in financial position thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
The District’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information Included in the Financial Report
Management is responsible for the other information included in the financial report. The other information comprises the information for compliance with FL Statute 218.39 (3) (c) but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated April 16, 2025, on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.

April 16, 2025

MANAGEMENT’S DISCUSSION AND ANALYSIS

Our discussion and analysis of Highland Meadows Community Development District, City of Davenport, Florida (“District”) provides a narrative overview of the District’s financial activities for the fiscal year ended September 30, 2024. Please read it in conjunction with the District’s Independent Auditor’s Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.

FINANCIAL HIGHLIGHTS

The assets of the District exceeded its liabilities at the close of the most recent fiscal year resulting in a net position balance of $6,116,985.

The change in the District’s total net position in comparison with the prior fiscal year was ($56,570), a decrease. The key components of the District's net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2024, the District’s governmental funds reported combined ending fund balances of
$186,098, an increase of $16,398 in comparison with the prior year. A portion of fund balance is restricted for debt service, non-spendable for deposits, and the remainder is unassigned fund balance which is available for spending at the District’s discretion.
OVERVIEW OF FINANCIAL STATEMENTS

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

Government-Wide Financial Statements
The government-wide financial statements are designed to provide readers with a broad overview of the District’s finances, in a manner similar to a private-sector business.

The statement of net position presents information on all the District’s assets, deferred outflows of resources, liabilities, and deferred inflows of resources with the residual amount being reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.

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

The government-wide financial statements distinguish functions of the District that are principally supported by special assessment revenues. The District does not have any business-type activities. The governmental activities of the District include the general government (management) and physical environment functions.
Fund Financial Statements

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

OVERVIEW OF FINANCIAL STATEMENTS (Continued)

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

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

The District maintains two governmental funds for external reporting. Information is presented separately in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures and changes in fund balances for the general, and debt service fund, all of which are considered to be major funds.

The District adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget.
Notes to the Financial Statements
The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.

GOVERNMENT-WIDE FINANCIAL ANALYSIS

As noted earlier, net position may serve over time as a useful indicator of an entity’s financial position. In the case of the District, assets exceeded liabilities at the close of the most recent fiscal year.
Key components of the District’s net position are reflected in the following table:

NET POSITION SEPTEMBER 30,

2024	2023	
Current and other assets	$	196,872	$	182,635	
Capital assets, net	6,687,845	6,812,074	
Total assets	6,884,717	6,994,709	
Current liabilities	27,732	31,154	
Long-term liabilities	740,000	790,000	
Total liabilities	767,732	821,154	
Net position
Net investment in capital assets	
5,947,845	
6,022,074	
Restricted for debt service	85,739	83,254	
Unrestricted	83,401	68,227	
Total net position	$	6,116,985	$	6,173,555	

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

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

Revenues:	2024	2023	
Program revenues			
Charges for services	$	292,000	$	290,289	
Operating grants and contributions	5,388	4,096	
General revenues			
Miscellaneous revenue	30,102	611	
Investment earnings	130	197	
Total revenues	327,620	295,193	
Expenses:			
General government	109,394	117,262	
Physical environment	232,744	176,977	
Interest on long-term debt	42,052	45,009	
Total expenses	384,190	339,248	
Change in net position	(56,570)	(44,055)	
Net position - beginning	6,173,555	6,217,610	
Net position - ending	$	6,116,985	$	6,173,555	
As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2024 was $384,190. The costs of the District’s activities were primarily funded by program revenues. As in the prior fiscal year, program revenues are comprised primarily of assessments. The majority of the decrease in total expenses is the result of repairs to the perimeter wall during the current year.
GENERAL BUDGETING HIGHLIGHTS
An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. The general fund budget for the fiscal year ended September 30, 2024 was amended to increase revenues by $30,677 and increase appropriations by $16,974.
CAPITAL ASSET AND DEBT ADMINISTRATION
Capital Assets
At September 30, 2024, the District had $8,846,015 invested in capital assets for its governmental activities. In the government-wide financial statements, depreciation of $2,158,170 has been taken, which resulted in a net book value of $6,687,845. More detailed information about the District’s capital assets is presented in the notes to the financial statements.
Capital Debt
At September 30, 2024, the District had $740,000 in Bonds outstanding for its governmental activities. More detailed information about the District’s debt is presented in the accompanying notes to the financial statements.

ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS AND OTHER EVENTS

The District does not anticipate any major changes to its infrastructure maintenance program for the subsequent fiscal year. In addition, it is expected that the general operations of the District will remain fairly constant.
CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT

This financial report is designed to provide landowners, customers, investors and creditors with a general overview of the District’s finances and to demonstrate the District’s accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact the Highland Meadows Community Development District Finance Department at 5385 N. Nob Hill Road, Sunrise, Florida 33351.

FINANCIAL STATEMENTS

HIGHLAND MEADOWS COMMUNITY DEVELOPMENT DISTRICT CITY OF DAVENPORT, FLORIDA
STATEMENT OF NET POSITION SEPTEMBER 30, 2024

	Governmental
	Activities		
ASSETS		
Cash and equivalents	$	92,365	
Prepaids and deposits	1,810	
Restricted assets:		
Investments	102,697	
Capital assets		
Non-depreciable assets	5,680,071	
Depreciable assets, net		1,007,774 	
Total assets		6,884,717 	

LIABILITIES		
Accounts payable and accrued expenses	10,774	
Accrued interest payable	16,958	
Non-current liabilities:		
Due within one year	45,000	
Due in more than one year		695,000 	
Total liabilities		767,732 	

NET POSITION		
Net investment in capital assets	5,947,845	
Restricted for debt service	85,739	
Unrestricted		83,401 	
Total net position	 $ 6,116,985 	

See notes to the financial statements

HIGHLAND MEADOWS COMMUNITY DEVELOPMENT DISTRICT CITY OF DAVENPORT, FLORIDA
STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED September 30, 2024

Program Revenues

Net (Expense) Revenue and Changes in Net Position

Functions/Programs	

Expenses	Charges
for Services	Operating
Grants and Contributions	Governmental Activities	
Primary government: Governmental activities:
General government	

$	109,394	

$	109,394	

$	-	

$	-	
Physical environment	232,744	93,457	-	(139,287)	
Interest on long-term debt	42,052	89,149	5,388	52,485	
Total governmental activities	384,190	292,000	5,388	(86,802)	

General revenues:
Unrestricted investment earnings	130	
Miscellaneous revenue		30,102 	
Total general revenues		30,232 	
Change in net position	(56,570)	
Net position - beginning		6,173,555 	
Net position - ending	 $	6,116,985 	

See notes to the financial statements

HIGHLAND MEADOWS COMMUNITY DEVELOPMENT DISTRICT CITY OF DAVENPORT, FLORIDA
BALANCE SHEET - GOVERNMENTAL FUNDS SEPTEMBER 30, 2024

	Major Funds	
Debt

Total Governmental

ASSETS

General

Service

Funds

Cash and equivalents	$	92,365	$	-	$	92,365	
Investments	-	102,697	102,697	
Deposits	1,810	-	1,810	
Total assets	94,175	102,697	196,872	

LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable	$	10,774	$	-	$	10,774	
Total liabilities	10,774	-	10,774	

Fund balances:
Nonspendable:
Deposits	1,810	-	1,810	
Restricted for:
Debt service	
-	
102,697	
102,697	
Unassigned	81,591	-	81,591	
Total fund balances	83,401	102,697	186,098	

Total liabilities and fund balances	
$	94,175	
$	102,697	
$	196,872	

See notes to the financial statements

HIGHLAND MEADOWS COMMUNITY DEVELOPMENT DISTRICT CITY OF DAVENPORT, FLORIDA
RECONCILIATION OF THE BALANCE SHEET- GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2024

Fund balance - governmental funds
Amounts reported for governmental activities in the statement of net position are different because:
Capital assets used in governmental activities are not financial resources and, therefore, are not reported as assets in the governmental funds. The statement of net position includes those capital assets in the net position of the government as a whole.
Cost of capital assets	8,846,015

$	186,098

Accumulated depreciation		(2,158,170) 	6,687,845
Liabilities not due and payable from current available resources are not reported as liabilities in the governmental fund statements. All liabilities, both current and long-term, are reported in the government- wide financial statements.
Accrued interest payable	(16,958)	
Bonds payable		(740,000)	(756,958) 	
Net position of governmental activities	 $ 6,116,985 	

See notes to the financial statements

HIGHLAND MEADOWS COMMUNITY DEVELOPMENT DISTRICT CITY OF DAVENPORT, FLORIDA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED September 30, 2024

	Major Funds	
Debt

Total Governmental

	General	Service	Funds	
REVENUES
Assessments	
$	202,851	
$	89,149	
$	292,000	
Miscellaneous Income	30,102	-	30,102	
Interest income	130	5,388	5,518	
Total revenues	233,083	94,537	327,620	

EXPENDITURES
Current:
General government	109,394	-	109,394	
Physical environment	108,515	-	108,515	
Debt service:
Principal	
-	
50,000	
50,000	
Interest	-	43,313	43,313	
Total expenditures	217,909	93,313	311,222	

Excess (deficiency) of revenues over (under) expenditures	

15,174	

1,224	

16,398	
Fund balances - beginning	68,227	101,473	169,700	

Fund balances - ending	
$	83,401	
$	102,697	
$	186,098	

See notes to the financial statements

HIGHLAND MEADOWS COMMUNITY DEVELOPMENT DISTRICT CITY OF DAVENPORT, FLORIDA
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED September 30, 2024

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

16,398

Depreciation of capital assets is not recognized in the governmental fund statements but is reported as an expense in the statement of activities.	
(124,229)	
Repayments of long-term liabilities are reported as expenditures in the governmental fund statement but such repayments reduce liabilities in the statement of net position and are eliminated in the statement of activities.	

50,000	
The change in accrued interest on long-term liabilities between the current and prior fiscal year is recorded in the statement of activities but not in the fund financial statements.	

	1,261 	
Change in net position of governmental activities	 $	(56,570) 	

See notes to the financial statements

HIGHLAND MEADOWS COMMUNITY DEVELOPMENT DISTRICT CITY OF DAVENPORT, FLORIDA
NOTES TO THE FINANCIAL STATEMENTS

NOTE 1 – NATURE OF ORGANIZATION AND REPORTING ENTITY

Highland Meadows Community Development District (the "District") was created by City of Davenport Ordinance 573 enacted on April 10, 2006, as amended, pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure. The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District.
The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The Supervisors are elected on an at large basis by qualified electors that reside within the District. The Board of Supervisors of the District exercises all powers granted to the District pursuant to Chapter 190, Florida Statutes.

The Board has the responsibility for:
Allocating and levying assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing improvements.

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

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Government-Wide and Fund Financial Statements

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

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Measurement Focus, Basis of Accounting and Financial Statement Presentation

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

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

Assessments
Assessments, including debt service assessments and operations and maintenance assessments, are non-ad valorem assessments imposed on benefited property within the District. Assessments are certified for collection by the District prior to the start of the fiscal year which begins October 1st and ends on September 30th. Operation and maintenance special assessments are imposed upon all benefitted lands in the District. Debt service special assessments are imposed upon certain lots and lands described in each resolution imposing the special assessment for each series of Bonds issued by the District.

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

The District reports the following major governmental funds:

General Fund
The general fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund.

Debt Service Fund
The debt service fund is used to account for the accumulation of resources for the annual payment of principal and interest on long-term debt.
As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements.
When both restricted and unrestricted resources are available for use, it is the government’s policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed.

Assets, Liabilities and Net Position or Equity

Restricted Assets
These assets represent cash and investments set aside pursuant to Bond covenants or other contractual restrictions.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Assets, Liabilities and Net Position or Equity (Continued)
Deposits and Investments
The District’s cash on hand and demand deposits are considered to be cash and cash equivalents.

The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section
218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following:
The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;
Interest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.

Securities listed in paragraphs c and d shall be invested to provide sufficient liquidity to pay obligations as they come due. In addition, surplus funds may be deposited into certificates of deposit which are insured. Any unspent proceeds are required to be held in investments allowed in as specified in the Bond Indenture.

The District records all interest revenue related to investment activities in the respective funds. Investments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles.

Inventories and Prepaid Items
Inventories in governmental funds are recorded as expenditures when consumed rather than when purchased.
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.

Capital Assets
Capital assets which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.
Property, plant and equipment of the District are depreciated using the straight-line method over the following estimated useful lives:
Assets	Years	
Stormwater system Roadways
Infrastructure - Sidewalks	35
20
15	
In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Depreciation expense is not reported in the governmental fund financial statements.

Unearned Revenue
Governmental funds report unearned revenue in connection with resources that have been received, but not yet earned.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Assets, Liabilities and Net Position or Equity (Continued)

Long-Term Obligations
In the government-wide financial statements long-term debt and other long-term obligations are reported as liabilities in the statement of net position. Bond premiums and discounts are deferred and amortized over the life of the Bonds. Bonds payable are reported net of applicable premiums or discounts. Bond issuance costs are expensed when incurred.

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

Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.

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

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

Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government-wide financial statements are categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District’s Bond covenants or other contractual restrictions. Unrestricted net position consists of the net position not meeting the definition of either of the other two components.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Other Disclosures
Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.

NOTE 3 – BUDGETARY INFORMATION

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

The District follows these procedures in establishing the budgetary data reflected in the financial statements.
Each year, the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1.
A public hearing is conducted to obtain comments.
Prior to October 1, the budget is legally adopted by the District Board.
All budget changes must be approved by the District Board.
The budgets are adopted on a basis consistent with generally accepted accounting principles.
Unused appropriations for annually budgeted funds lapse at the end of the year.

NOTE 4 – DEPOSITS AND INVESTMENTS

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

Investments
The District’s investments were held as follows at September 30, 2024:

Weighted Average

First American Treasury Oblig		
Fd CL Y	 $	102,697 	S&P AAAm	
Total Investments	 $	102,697 		

 Amortized Cost	Credit Risk	Maturities	

31 days

Credit risk – For investments, credit risk is generally the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Investment ratings by investment type are included in the preceding summary of investments.

Concentration risk – The District places no limit on the amount the District may invest in any one issuer.

NOTE 4 – DEPOSITS AND INVESTMENTS (Continued)

Investments (Continued)
Interest rate risk – The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates.
However, the Bond Indenture limits the type of investments held using unspent proceeds.

Fair Value Measurement – When applicable, the District measures and records its investments using fair value measurement guidelines established in accordance with GASB Statements. The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques.
These guidelines recognize a three-tiered fair value hierarchy, in order of highest priority, as follows:

Level 1: Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access;
Level 2: Investments whose inputs - other than quoted market prices - are observable either directly or indirectly; and,
Level 3: Investments whose inputs are unobservable.
The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs.

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

NOTE 5 – CAPITAL ASSETS

Capital asset activity for the fiscal year ended September 30, 2024 was as follows:

Beginning Balance

Additions	Disposals

Ending Balance

Governmental activities
Capital assets, not being depreciated		
Land and land improvements	$	5,680,071	$	-	$	-	$	5,680,071	
Total capital assets, not being depreciated	5,680,071	-	-	5,680,071	

Capital assets, being depreciated Stormwater system	

1,595,627	

-	-	

1,595,627	
Roadways	988,700	-	-	988,700	
Infrastructure	581,617	-	-	581,617	
Total capital assets, being depreciated	3,165,944	-	-	3,165,944	

Less accumulated depreciation for: Stormwater system	

771,218	

45,589	

-	

816,807	
Roadways	828,036	49,435	-	877,471	
Infrastructure	434,687	29,205	-	463,892	
Total accumulated depreciation	2,033,941	124,229	-	2,158,170	

Total capital assets, being depreciated, net	
1,132,003	
(124,229)	
-	1,007,774	

Governmental activities capital assets, net	
$	6,812,074	
$	(124,229)	
$	-	$	6,687,845	
Depreciation expense was charged to the physical environment function.

NOTE 6 – LONG-TERM LIABILITIES

Series 2006A
On August 11, 2006, the District issued $2,945,000 of Special Assessment Bonds Series 2006A with a fixed interest rate of 5.50%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is paid semiannually on each May 1 and November 1. Principal on the bonds is payable annually, commencing May 1, 2007 through May 1, 2036.

The Series 2006A Bonds are subject to redemption at the option of the District prior to their maturity. The Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner determined by the Bond Indenture.
The Bond Indenture has certain restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agreed to 1) levy special assessments in annual installments adequate to provide payment of debt service and 2) to meet the reserve requirements. Payment of the principal and interest on the Series 2006A Bonds is secured by a pledge of and first lien upon the pledged special assessment revenue. The District is in compliance with these requirements at September 30, 2024.

Long-term Debt Activity
Changes in long-term liability activity for the fiscal year ended September 30, 2024 were as follows:

Governmental activities Bonds payable:
Series 2006A Total

Beginning Balance

Additions	Reductions

Ending Balance

Due Within One Year

$	790,000	$	-	$	50,000	$	740,000	$	45,000	
$	790,000	$	-	$	50,000	$	740,000	$	45,000	

At September 30, 2024, the scheduled debt service requirements on the long-term debt were as follows:

Year ending September 30:

Governmental Activities

Principal	Interest	Total

2025	$	45,000	$	40,700	$	85,700	
2026	45,000	38,225	83,225	
2027	50,000	35,700	85,700	
2028	55,000	33,000	88,000	
2029	55,000	29,975	84,975	
2030-2034	335,000	100,650	435,650	
2035-2036	155,000	13,200	168,200	
Total	$	740,000	$	291,450	$	1,031,450	

NOTE 7 – MANAGEMENT COMPANY

The District has contracted with a management company to perform management services, which include financial and accounting services. Certain employees of the management company also serve as officers (Board appointed non-voting positions) of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, and other administrative costs.

NOTE 8 – RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; natural disasters; and environmental remediation. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. The District has not filed any claims under this commercial insurance coverage during the last three years.

NOTE 9 – CONTINGENCIES

The District was named as defendant in a complaint filed by a resident, who was asserting that the District does not have the legal authority to levy, impose and assess non-ad valorem assessments on his property. An Order granting the District's Motion to Dismiss with Prejudice was issued on July 12, 2024, and the Clerk of Court was directed to close its file on the action for administrative purposes.

HIGHLAND MEADOWS COMMUNITY DEVELOPMENT DISTRICT CITY OF DAVENPORT, FLORIDA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL – GENERAL FUND FOR THE FISCAL YEAR ENDED September 30, 2024

		Budgeted Amounts	 Original	Final

Actual Amounts

Variance with Final Budget - Positive (Negative)

REVENUES		
Assessments	$ 202,344	$	202,789	$	202,851	$	62	
Investment income and other revenue	-	30,232	30,232	-	
Total revenues	202,344	233,021	233,083	62	

EXPENDITURES
Current:
General government	91,901	109,780	109,394	386	
Physical environment	110,443	109,538	108,515	1,023	
Total expenditures	202,344	219,318	217,909	1,409	
Excess (deficiency) of revenues over (under) expenditures	

-	

13,703	

15,174	

1,471	

OTHER FINANCING SOURCES
Use of fund balance	-	13,703	-	(13,703)	
Total other financing sources	-	13,703	-	(13,703)	

Net change in fund balances	
 $	-	$	27,406 	
15,174	
 $	(12,232) 	

Fund balance - beginning		68,227 

Fund balance - ending	 $	83,401 

See notes to required supplementary information

HIGHLAND MEADOWS COMMUNITY DEVELOPMENT DISTRICT CITY OF DAVENPORT, FLORIDA
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget for the general fund. The District’s budgeting process is based on estimates of cash receipts and cash expenditures which are approved by the Board. The budget approximates a basis consistent with accounting principles generally accepted in the United States of America (generally accepted accounting principles).
The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. The general fund budget for the fiscal year ended September 30, 2024 was amended to increase revenues by $30,677 and increase appropriations by $16,974.

HIGHLAND MEADOWS COMMUNITY DEVELOPMENT DISTRICT CITY OF DAVENPORT, FLORIDA
OTHER INFORMATION – DATA ELEMENTS REQUIRED BY FL STATUTE 218.39(3)(C)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024
UNAUDITED

Element	Comments
Number of District employees compensated in the last pay period of the District’s fiscal year being reported.	0	
Number of independent contractors compensated to whom nonemployee compensation was paid in the last month of the District’s fiscal year being reported.	
0	
Employee compensation	Not applicable	
Independent contractor compensation	$0	
Construction projects to begin on or after October 1; (>$65K)	Not applicable	

Budget variance report	See the Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - General Fund	
Ad Valorem taxes;	Not applicable	
		
Non ad valorem special assessments;		
Special assessment rate	Operations and maintenance - $1,269.64
Debt service - $975.00	
Special assessments collected	$292,000	
Outstanding Bonds:		
Series 2006, due May 1, 2036	$740,000	

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

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Board of Supervisors
Highland Meadows Community Development District City of Davenport, Florida
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of Highland Meadows Community Development District, City of Davenport, Florida (“District”) as of and for the fiscal year ended September 30, 2024, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements and have issued our report thereon dated April 16, 2025.
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

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

April 16, 2025

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

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

We have examined Highland Meadows Community Development District, City of Davenport, Florida’s (“District”) compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2024. Management is responsible for the District’s compliance with those requirements. Our responsibility is to express an opinion on District’s compliance based on our examination.
Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 218.415, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District’s compliance with specified requirements.
We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the examination engagement.
In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2024.
This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, management, and the Board of Supervisors of Highland Meadows Community Development District, City of Davenport, Florida, and is not intended to be and should not be used by anyone other than these specified parties.

April 16, 2025

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

MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA
To the Board of Supervisors
Highland Meadows Community Development District City of Davenport, Florida

Report on the Financial Statements
We have audited the accompanying basic financial statements of Highland Meadows Community Development District ("District") as of and for the fiscal year ended September 30, 2024 and have issued our report thereon dated April 16, 2025.

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

Other Reporting Requirements
We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards; and Independent Auditor’s Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated April 16, 2025, should be considered in conjunction with this management letter.

Purpose of this Letter

The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General of the State of Florida. Accordingly, in connection with our audit of the financial statements of the District, as described in the first paragraph, we report the following:
Current year findings and recommendations.
Status of prior year findings and recommendations.
Compliance with the Provisions of the Auditor General of the State of Florida.
Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, as applicable, management, and the Board of Supervisors of Highland Meadows Community Development District, City of Davenport, Florida and is not intended to be and should not be used by anyone other than these specified parties.

We wish to thank Highland Meadows Community Development District, City of Davenport, Florida and the personnel associated with it, for the opportunity to be of service to them in this endeavor as well as future engagements, and the courtesies extended to us.

April 16, 2025

REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS
None

PRIOR YEAR FINDINGS AND RECOMMENDATIONS

None
COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

Unless otherwise required to be reported in the auditor’s report on compliance and internal controls, the management letter shall include, but not be limited to the following:

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

There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30, 2023.
Any recommendations to improve the local governmental entity's financial management.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2024.
Noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 2024.

The name or official title and legal authority of the District are disclosed in the notes to the financial statements.
The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes.
We applied financial condition assessment procedures and no deteriorating financial conditions were noted as of September 30, 2024. It is management’s responsibility to monitor financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

Management has provided the specific information required by Section 218.39(3)(c) in the Other Information section of the financial statements on page 23.

Section VI

Section A

Sunshine Amendment and Code of Ethics for CDD Supervisors
Part 2

Basics
Florida	is	committed	to	ethical government

0

The	Sunshine	Amendment		requires	a code		of	ethics	for	public	officials (Article 11,		Section	8,	 of	the Florida Constitution)
The Code of Ethics for Public Officials and Employees is found in Chapter 112, Part Ill, Florida Statutes
The Commission on Ethics is the "guardian of the standards of conduct"
Note: for purposes of these laws, "agency" means, among other things, a special district

Note: This presentation covers Florida's ethics laws as they apply to special district supervisors. Other provisions relating to other types of public officials have been omitt

To whom does it
apply?
To all public officers, state and local, including members of advisory bodies

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Other ExemQtions

Prohibition against doing business with one's agency and having conflicting employment may not apply if:
Business is rotated among all qualified suppliers in a city/county.
When the business is awarded by sealed, competitive bidding and neither the official nor his or her spouse or child have attempted to persuade agency personnel to enter the contract. (Note: Supervisor still must file a disclosure form.)
When the purchase or sale is for legal advertising, utilities service, or for passage on a common carrier.
When an emergency purchase must be made to protect the public health, safety, or welfare.
When the business entity is the only source of supply within the political subdivision and proper disclosure forms are filed.
When the aggregate of any such transactions does not exceed $500 in a calendar year.

Other Exemptions (continued)
Prohibition	against	doing	business	with	one's	agency	and	having	conflicting employment may not apply:

1

When the business transacted is the degosit of agency funds in a bank of which a county, city or District official is an officer, director, or stockholder, so long as the agency s records show that the governing body has determined that the member did not favor his or her bank over other qualified banks.
When, after proper disclosures, the prohibitions are waived for adviso'frc board meml:;ers by the appoint person or by a two-thirds vote of the appomtmg ody.
When, in a �rivate ca�acity, a Supervisor purchases goods or services from a business ent1 y whlch 1s om_g business with tlie Supervisor's agency at a price and upon terms available to simirarly situated members of the general public.
When, in a �rivate capacity, a Supervisor purchases goods or services from a business enti y whlch 1s subJect to tlie regulation of the "Supervisor's agency if the price and terms of the transaction are available to similarly situated members of the general public and the Supervisor makes full disclosure of the relationship to
the agency head or governing body prior to the transaction.
When a Su_eervisor is employed by a tax-exemP.t organization contracting with the Supervisor s agency so long as the Supervisor is not directly or indirectly compensated as a result of fhe contract, does not participate in any way in the decision to enter into the contract, abstains from voting on any matter involvin the employer, and makes certain disclosures.

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Lobbying Restrictions

For a period of six years afte\ leaving a public position, a CD Supervisor	shall		not	lobby	for compensation on issues of policy, appropriations,	or	procurement before his or her former agency or governing body.
Note: Exception to this rule applies to individuals leaving landowner-elected seats.
A person elected to county, municipal, school district, or special district office is prohibited from representing another person or entity for compensation before the government body or agency of which he or she was an officer for two years after leaving office.

Employees Holding Office

ill

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---

A public employee is prohibited from being a member of the governing body which serves as his or her employer.

Except, it shall not be a conflict of interest\under Chapter 112, F.S., for a board member or th�-distric manager or another employee of the district�to be a stockholder, officer, or employee of a lando per or of an entity affiliated with a landowner.	'
However, over the course of a Supervisor's term, situations may arise which could be construed as_,,a conflict requiring filing of Form 8B. Therefore/in abundance of caution, we recommend th�/	• Supervisors who are affiliated with a lqndown and/or developer entity, or affili�Ei"'with a subsidiary, or sibling organizati_9R of that
complete Form 8B disclosing.,t:neir affili will remain on file with tbeDistrict.

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Nepotism

COD Supervisors are prohibited from seeking for a relative any appointment, employment, promotion, or advancement in the agency in which the Supervisor is serving or over which the Supervisor exercises jurisdiction or control.
No person may be appointed, employed, promoted, or advanced in or to a position in an agency if such action has been advocated by a related public official who is serving in or exercising jurisdiction or control over the agency.

"'We ore·vuy•imprcsscd with your resurne.
Especially the port where you·mention that your grandfather· is

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Procedures for Voting Conflicts

Voting Conflicts of Interest
“Conflict” or “conflict of interest” means a situation in which regard for a private interest tends to lead to disregard of a public duty or interest.
CDD supervisors elected in the general election may not vote on any measure which would inure to the special private gain or loss of himself, any principal by whom he is retained, the parent organization or subsidiary or sibling of a corporate principal by which he is retained, a relative, or a business associate.
What to do? File Form 8B disclosing the conflict and abstain from voting.
CDD supervisors elected via landowner voting (one-acre- one-vote) may still vote but must file Form 8B.

“Special Private Gain or Loss”

It’s all about the MONEY
$$$$$$$$$$$
$$$$$$$$$$$
$$$$$$$$$$$

“Special private gain or loss” means an economic benefit or harm that would inure to the officer, his or her relative, business associate, or principal, unless the measure affects a class that includes the officer, his or her relative, business associate, or principal. Consider the following:
1.	The size of the class affected by the vote.
2.	The nature of the interests involved.
3.	The degree to which the interests of all members of the class are affected by the vote.
4.	The degree to which the officer, his or her relative, business associate, or principal receives a greater benefit or harm when compared to other members of the class.

economic benefit or

The degree to which there is uncertainty at the time of the vote as to whether there would be any

relative, business

harm to the public officer, his or her

principal and, if so,

associate, or
the nature or degree of the economic benefit or harm must also be considered.

General Election Seats: Before a vote is taken, the Supervisor with a conflict must publicly state the nature of the conflict, then abstain from voting and file Form 8B within 15 days of the vote.

Procedures

Landowner Election Seats: Before a vote is taken, the Supervisor with a conflict must file Form 8B but may still vote.

If the conflict is unknown or not disclosed prior to the meeting: The Supervisor with a conflict must file Form 8B with the meeting’s record officer within 15 days of the disclosure being made, provide the disclosure to the other members of the Board, and read the disclosure publicly at the next scheduled meeting.

Form 8B is public record that is incorporated into the minutes of the meeting and shall be read publicly at the next meeting after filing.

Pop Quiz! Who can participate in the vote? (Choose all that apply; click for answers)

Supervisor A, who was elected in a general election, is asked to vote on awarding a contract to the business his wife owns.
Supervisor B, who was elected in a general election, is asked to vote on installing new streetlights in the community where she lives.
Supervisor C, who was elected in a landowner election, is asked to vote on awarding a contract to the company he works for.
Supervisor D, who was elected in a general election, is asked to vote on awarding a contract to the company he works for.

Required Disclosures

Note: Only those forms frequently required by CDD supervisors are summarized here.

For a complete list of forms: https://ethics.state.fl.us/FinancialDisclosure/DownloadAForm.aspx

Form 1 and Form 1F (Limited Financial Disclosure)

When to File:
Form 1 – when qualifying for general election and on or before each July 1 thereafter
Form 1F – within 60 days of leaving public position
Beginning in 2024, Form 1 and Form 1F are filed online with the Commission on Ethics.
Filers must report sources and types of financial interests, and relationships with or ownership interests in certain types of businesses such as banks, savings and loan companies, insurance companies, and utility companies.
Do NOT have to list dollar values.
Penalty:
Automatic fines of $25 for each day late the form is filed	after	September	1,	up	to	a maximum penalty of $1,500.
Note: Form 1 information is reported retroactively for the previous calendar year.

Form 8B – Memorandum of Voting Conflict

Who must file Form 8B?
This form is for use by any person serving at the county, city, or other local level of government on an appointed or elected board, council, commission, authority, or committee. It applies to members of advisory and non- advisory bodies who are presented with a voting conflict of interest under s.
112.3143, F.S.

A person holding elective or appointive county, municipal, or other local public office must abstain from voting on a measure which would inure to his or her special private gain or loss.

Each elected or appointed local officer also must abstain from knowingly voting on a measure which would inure to the special gain or loss of a principal (other than a government agency) by whom he or she is retained; to the special private gain or loss of a relative; or to the special private gain or loss of a business associate.

Supervisors of independent special tax districts elected on a one-acre, one-vote basis are not prohibited from voting in that capacity.

File if you have a voting conflict, even if you are not required to abstain from voting.

Supervisors who receive a gift or gifts worth more than $100 (other than gifts from relatives), gifts prohibited from being accepted, gifts primarily associated with his or her business employment, and gifts otherwise required to be disclosed must file Form 9 no later than the last day of any calendar quarter following the calendar quarter in which he or she received the gift.

When is Form 9 filing required?

Form 9 – Quarterly Gift Disclosure

What must be disclosed?

A description of the gift and its value, the name and address of the donor/gift-giver, the date the gift was given/received, and a copy of any receipt for the gift that was provided by the donor/gift-giver.

Form 9 does not need to be filed if no such gift was received during the qualifying quarter.

Form 10 – Annual Gift Disclosure

Gifts Having a Public Purpose from Governmental Entities: CDD supervisors may receive a gift worth more than $100 from a state government entity, airport authority, county, municipality, school board, water management district, or the South Florida Regional Transportation Authority if there is a public purpose for the gift.

Gifts from Direct Support Organizations: CDD supervisors may receive a gift worth more than $100 from direct support organizations specifically authorized by law to support a governmental entity if the gift-giver is an officer or employee of that governmental entity.

Honorarium Event Related Expenses: CDD supervisors who receive expenses or payment of expenses related to an honorarium event from someone who is prohibited from giving him or her an honorarium, must disclose annually the name, address, and affiliation of the donor, the amount of the expenses, the date of the event, a description of the expenses paid or provided, and the total value of the expenses on Form 10. The donor paying the expenses must provide the officer or employee with a statement about the expenses within 60 days of the honorarium event.

Form 10 must be filed with Form 1 by July 1 each year.

Pop Quiz! Is filing/disclosure required? (Choose all that apply; click for answers)

Supervisor A has served on her CDD Board for the past two years and will retain her seat for another two years. Does Supervisor A need to file a Form 1 this year?

Supervisor B’s daughter owns a landscaping company that bid on a District landscape maintenance RFP. Does Supervisor B need to file any forms?

Supervisor C receives a $200 gift card for her birthday from her sister. Does Supervisor C need to file a Form 9?

Supervisor D is relocating to the U.K. and resigns from his seat. Does he need to file any forms?

Penalties for violation of ethics laws

Suspension from office or employment without pay

Removal from office or employment

Impeachment

Disqualification from general election ballot

Public censure and reprimand

Reprimand

Demotion

Reduction in salary level

Forfeiture of no more than one-third salary per month for no more than twelve months

Civil penalty not to exceed $20,000

Restitution of any pecuniary benefits received because of the violation committed

Examples of Public Officials Facing Penalties

Manatee County Commissioner who put herself on a VIP list for the COVID vaccine
Broward County Mayor who failed to accurately report income
Leon County Commissioner failed to accurately report financial interests
Florida House of Representatives Rep who failed to disclose a voting conflict when voting on the budget
Tallahassee Mayor who accepted gifts during out-of-town excursions with lobbyists and vendors, and failed to report them
Orange County Commissioner who did not disclose conflict involving employment with engineering firm before voting for expenditures to engineering firm

Training Requirement

As of January 1, 2024, annual ethics training is required for CDD supervisors.

Requires 4 total hours of training annually on ethics, public records, and open meetings

50 minutes rounds up to 1 hour

Self-reported on Form 1 (but keep your own records!)

Deadline to complete training

If you are in office or take office on or before March 31, complete training by December 31 of the same year.
If you take office after March 31, complete training by December 31 of the following year.

Questions???

Resources

Chapter 190, F.S.

Chapter 112, Part III, Florida Statutes

Article II, Section 8, of the Florida Constitution

Commission on Ethics Website: https://ethics.state.fl.us/

Guide to the Sunshine Amendment and Code of Ethics for Public Officers and Employees: https://ethics.state.fl.us/Documents/Publications/GuideBookletInternet.pdf?cp=202452 7

Section C

Highland Meadows CDD
Field Management Report

1

June 10th, 2025 Joel Blanco Field Manager GMS

Highland Meadows CDD Field Management Report | GMS 2025

Site Item

“No Curve Parking Allowed” Signs

Prior to the last meeting, “No Parking at Curves Allowed” signs with fluted posts were installed throughout the district.
6 out of the 10 signs were installed on the larger portion of the curve. All 6 signs will be moved to the shorter portion of the curve. Sign design was not satisfactory, Field referenced the MUTCD (Manual on Uniformed Traffic Control Devices) handbook for traffic sign compliance. As well as board request of the inclusion of “Anytime” and “Violators will be Towed at Owner’s Expense.”
Per board request, attached is a proposal to add acorn style toppers on top of the “No Curve Parking” signs for board consideration.

2

Highland Meadows CDD Field Management Report | GMS 2025

Per board request, we have gathered a proposal to plant blue agave plants along the chain link fence line bordering N 10th St.
They’re (2) options for the blue agave plantings. One option for 7g plantings and the other option for 15g plantings for board consideration.

Site Item/Completed

Chain Link Fence Plantings

Highland Meadows CDD Field Management Report | GMS 2025

3

Tree Trimming (Resident Side)

Vendor was notified about the tree trimming on the resident side of the perimeter entrance.
Vendor has since trimmed the resident side with only one side left to complete due to limited access.
Resident has allowed access with last trimming scheduled.

Site Review

Landscaping Review

Field Staff has conducted landscaping reviews throughout the district.
Landscaping throughout the community remains in satisfactory conditions--neat and tidy as we transition to the spring.
Queen Palms and Birds of Paradise Palms at both Davenport Rd. and Olsen Rd. entrances appear trimmed and thriving.
Landscaping beds at both entrances have been detailed and appear manicured with plantings thriving as we’ve received first signs of summer rain. Irrigated swales at both entrances are fully green.
Vegetation that typically grows over the rail area on the corner of Highland Meadows St. has been consistently trimmed back.

4

Highland Meadows CDD Field Management Report | GMS 2025

Action Items/Completed

Per Action Items List, Field Staff directed the landscaping vendor to resod the eroded area behind 232 Highland Meadows Ct.
Resodding has been scheduled and completed in April in preparation for the summer rain.
Area was review as the first signs of rain have arrived. Sod has established and vendor has been advised to mow area.

Resod Eroded Area Behind 232 Highland Meadows Ct.

Conclusion

For any questions or comments regarding the above information, please contact me by phone at 786-238-9473, or by email at jblanco@gmscfl.com. Thank you.

Respectfully, Joel Blanco

Section 1

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

Date: April 18, 2025			Polk County License # 214815	
SUBMITTED TO:		Job Name / Location:	
GMS
135 West Central Blvd Orlando, FL 32801 Joel Blanco
Phone: (786) 238-9473
Email: jblanco@gmscfl.com		Highland Meadows CDD I
Haines City, FL	
Proposal to Add 22 Blue Agava on the Chain link fence line.	

	Qty	Unit	Unit Cost	Total	
Blue Agava 7 g	22	Ea	$100.00	$2,200.00	
			Total:	$2,200.00	

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: April 18, 2025	Date Accepted: 		

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

Date: April 18, 2025			Polk County License # 214815	
SUBMITTED TO:		Job Name / Location:	
GMS
135 West Central Blvd Orlando, FL 32801 Joel Blanco
Phone: (786) 238-9473
Email: jblanco@gmscfl.com		Highland Meadows CDD I
Haines City, FL	
Proposal to Add 16 Blue Agava on the Chain link fence line.	

	Qty	Unit	Unit Cost	Total	
Blue Agava 15 g	16	Ea	$150.00	$2,400.00	
			Total:	$2,400.00	

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: April 18, 2025	Date Accepted: 		

Section 2

Proposal # : 402	Proposal Date: 6/10/2025

Bill To/District	Prepared By:	
Highland Meadows CDD	Governmental Management Services- CF,	
	LLC	
	219 E. Livingston Street	
	Orlando, FL 32801	
Job name and Description	
Job Name: Installation of (10) Acom Style Toppers on Existing "No Curve Parking" Signs
Description: Purchase and Install (10) Acom Style Toppers on Existing "No Curve Parking" Signs Throughout the District	

Governmental Management Services - CF

Qty	Description	Unit Price	Line Total	
2	Labor	$50.00	$100.00	
1	Mobilization	$65.00	$65.00	
	Equipment	$35.00	$35.00	
	Materials	$888.59	$888.59	

				
				
Total Due:	1,088.59	

This Proposal is Valid for 30 days.

Maintenance Services Phone: 407-201-1514
Email: Csmith@gmscfl.com

Client Signature: 	

GOVERNMENTAL MANAGEMENT SERVICES 2025 I Proposal

Section D

Section 1

Highland Meadows CDD Action Items
June 2025	
Date Assigned	Item	Entity or Person(s)
Responsible	Status	
09.15.2023	Identify Records Repository in Polk County	District Management	Pending	
09.15.2023	Review CDD property Tract B in vicinity of 127 Highland Meadows Ct to determine if additional sod should be installed or seeded to deter erosion	Field Manager Joel Blanco	Slope remains stable. Seeding during rainy season is recommended by Field Services.	
11.17.2023	Identify construction plan for boundary property in the vicinity of Highland Meadows Place cul de sac	District Engineer Rey Malave and Chace Arrington	Depending on the construction plans, a proposal for a vegetated/landscape border may be presented at a future meeting (the vegetated border would be a Field Management issue).
Field staff is evaluating with landscape service	
11.17.2023	Ethics Training	Board Members	Ongoing - for FY2025, will be scheduled as part of regular meeting schedule.
First ethics training scheduled 06.10.2025	
11.17.2023	Send CDD Meeting Notice to HOA Manager	District Management/Recording Secretary	Ongoing - for electronic mail distribution to promote attendance at CDD Board Meetings.	
05.03.2024	Update rough costs for milling and resurfacing roads	District Engineer Rey Malave and Chace Arrington	Estimated $630,000.	
08.23.2024	Tree Trimming	Field Manager Joel Blanco	Proposal approved by Board 02.11.2025.
Vendor on site week of March 24. Proposal was for one side of perimeter fence.
Completed 05.05.2025 except 1 residential lot.	
08.23.2024	Review of Erosion at 232 Highland Meadows Pl	Engineer Chace Arrington and Field Manager Joel Blanco	Sod installation completed 04.21.2025.	
08.23.2024	Review roadway at Highland Meadows Ct	Engineer Chace Arrington and Field Manager Joel Blanco	Dip in road is being monitored. Seems stable.	

11.12.2024	Amend and Restate Parking Rules		Public Hearing completed 02.11.2025. Proposal for sign post approved 02.11.2025. Signposts installed April 2025.
Parking Rules mailed notice sent to property owners.
Vegetated medians at community entrances painting touched up.
Signs being further evaluated for compliance with MUTCD.	
11.12.2024	Driveway Expansion at 134 Highland Meadows Dr	District Counsel Meredith Hammock	Temporary Access agreement drafted.	

Section 2

Highland Meadows
COMMUNITY DEVELOPMENT DISTRICT

Fiscal Year 2025
Check Register

Date	check #'s		Amount		

3/1-3/31	
100176-100182			
$15,493.39	
4/1-4/30	100183-100190			$21,965.98	
	TOTAL	$		37,459.37	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/02/25	PAGE	1
*** CHECK DATES 03/01/2025 - 04/30/2025 ***	HIGHLAND MEADOWS - GENERAL
BANK A HIGHLAND MEADOWS GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/31/25 00005 12/01/23 2245	202503 320-53800-46200	V	2,530.50- DEC 23 - LANDSCAPE MAINT
SOUTHERN OAK OUTDOOR LLC	2,530.50-100107
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/14/25 00009	2/24/25 22438683 202501 310-51300-31100	*	352.50

- - - - - - - -	- - - - - - -	DEWBERRY
- - - - - - - - - - - - - - - -	ENGINEERS INC.
- - - - - - - -	-	-	-	-	-	-	-	- -	-	-	-	-	-	- - - - -	352.50
- - - - -	100176
- - -	
3/14/25 00001	8/31/24 31
AUG
1/31/25 46	202410 320-53800-49000
202501 320-53800-49000									*
*						1,135.00
1,558.22			
	JAN	25 - GENERAL MAINT																		

JAN 25 - ENGINEERING SVCS

24 - GENERAL MAINT

GMS - CENTRAL FLORIDA, LLC	2,693.22 100177
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/14/25 00010	3/03/25 26998	202503 310-51300-32200	*	3,200.00
AUDIT FYE 09302024
GRAU AND ASSOCIATES	3,200.00 100178
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/14/25 00026	3/14/25 03142025 202503 300-20700-10000	*	3,769.34
TRANSFER OF TAX RECEIPTS
3/14/25 03142025 202503 300-20700-10000	V	3,769.34- TRANSFER OF TAX RECEIPTS
HIGHLAND MEADOWS CDD	.00 100179
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/14/25 00003	2/23/25 11490	202501 310-51300-31500	*	449.00
JAN 25 - GENERAL COUNSEL
KILINSKI VAN WYK, PLLC	449.00 100180
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/14/25 00028	2/25/25 16541	202502 320-53800-49000	*	406.00
REPLACED 12FT SABAL PALM
3/01/25 16666	202503 320-53800-46200	*	2,660.00

PRINCE	&	SONS INC.	3,066.00	100181	
- - - - - - - -	- - - - - - -	- -	- - - - - - - - - - - - -	-	- - - - -	-	-	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
42	202502 310-51300-34000	*	2,916.67	
FEB	25	- MGMT FEES	
42	202502 310-51300-49500	*	100.00	
FEB	25	- WEBSITE ADMIN	
42	202502 310-51300-35100	*	150.00	
FEB	25	- IT	
42	202502 310-51300-31300	*	200.00	
FEB	25	- DISSEMINATION	
43	202502 320-53800-34000	*	625.00	
FEB	25	- FIELD MANAGEMENT	

MAR 25 - LANDSCAPE MAINT

3/20/25 00001	2/01/25	
	2/01/25	
	2/01/25	
	2/01/25	
	2/01/25	
GMS - CENTRAL FLORIDA, LLC	3,991.67 100182
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
HLMD HIGHLAND MEADO PPOWERS

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/02/25	PAGE	2
*** CHECK DATES 03/01/2025 - 04/30/2025 ***	HIGHLAND MEADOWS - GENERAL
BANK A HIGHLAND MEADOWS GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#

4/30/25 00001	2/01/25	
	2/01/25	
	2/01/25	
	2/01/25	
	2/01/25	

42	202502 310-51300-34000	V	2,916.67- FEB 25 - MGMT FEES
42	202502 310-51300-49500	V	100.00-
FEB 25 - WEBSITE ADMIN
42	202502 310-51300-35100	V	150.00-
FEB 25 - IT
42	202502 310-51300-31300	V	200.00-
FEB 25 - DISSEMINATION
43	202502 320-53800-34000	V	625.00-
FEB 25 - FIELD MANAGEMENT
GMS - CENTRAL FLORIDA, LLC	3,991.67-100182
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/20/25 00003	3/18/25 11751	202502 310-51300-31500	*	4,271.50
FEB 25 - GENERAL COUNSEL
KILINSKI VAN WYK, PLLC	4,271.50 100183
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/29/25 00031	3/26/25 9077453	202503 310-51300-42000	*	469.35
MAR 25 - MAIL MERGE/PSTGE
ACTION MAIL SERVICES	469.35 100184
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/29/25 00009	3/24/25 22441478 202502 310-51300-31100	*	3,034.40
FEB 25 - ENGINEERING SVCS
4/22/25 22445856 202503 310-51300-31100	*	1,035.00
MAR 25 - ENGINEERING SVCS
DEWBERRY ENGINEERS INC.	4,069.40 100185
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/29/25 00024	4/15/25 6	202505 310-51300-49000	*	100.00
AMORT SCH SER 2006
DISCLOSURE SERVICES LLC	100.00 100186
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/29/25 00014	3/31/25 27243	202503 320-53800-45000	*	64.00
POLICY CHANGE-PERIM FENCE
EGIS INSURANCE ADVISORS	64.00 100187

4/29/25 00001	2/28/25	
	2/28/25	
	3/01/25	
	3/01/25	
	3/01/25	
	3/01/25	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
47	202502 320-53800-49000	*	2,412.55

	*	2,465.13	
	*	2,916.67	
	*	100.00	
	*	150.00	

MEADO PPOWERS	*	200.00	

FEB 25 - GENERAL MAINT
48	202502 320-53800-49000
SIDEWALK MAINTENANCE
44	202503 310-51300-34000
MAR 25 - MGMT FEES
44	202503 310-51300-49500
MAR 25 - WEBSITE ADMIN
44	202503 310-51300-35100
MAR 25 - IT
44	202503 310-51300-31300
MAR 25 - DISSEMINATION
HLMD HIGHLAND

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/02/25	PAGE	3
*** CHECK DATES 03/01/2025 - 04/30/2025 ***	HIGHLAND MEADOWS - GENERAL
BANK A HIGHLAND MEADOWS GF

DATE	DATE	
	3/01/25	
	3/01/25	
	3/01/25	
	4/01/25	
	4/01/25	
	4/01/25	
	4/01/25	
	4/01/25	
	4/01/25	

	AMOUNT	#	
*	39.72			
*	25.50			
*	625.00			
*	2,916.67			
*	100.00			
*	150.00			
*	200.00			
*	6.00			
*	625.00			

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS
44	202503 310-51300-42000
MAR 25 - POSTAGE
44	202503 310-51300-42500
MAR 25 - COPIES
45	202503 320-53800-34000
MAR 25 - FIELD MANAGEMENT
49	202504 310-51300-34000
APR 25 - MGMT FEES
49	202504 310-51300-49500
APR 25 - WEBSITE ADMIN
49	202504 310-51300-35100
APR 25 - IT
49	202504 310-51300-31300
APR 25 - DISSEMINATION
49	202504 310-51300-42000
APR 25 - POSTAGE
50	202504 320-53800-34000
APR 25 - FIELD MANAGEMENT
GMS - CENTRAL FLORIDA, LLC	12,932.24 100188
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/29/25 00003	4/28/25 12006	202503 310-51300-31500	*	688.50

	688.50	100189	
-	- - - -	- - - - -	- - -	
2,565.00			
800.00			
2,660.00			
204.46			
444.73			
399.97			
560.00			

MAR 25 - GENERAL COUNSEL
KILINSKI VAN WYK, PLLC

4/29/25 00028	3/27/25	
	3/31/25	
	4/01/25	
	4/15/25	
	4/15/25	
	4/22/25	
	4/24/25	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
16989	202503 320-53800-49000	*
OAK TREE TRIMMING
17005	202503 320-53800-49000	*
QUEEN PALM/GREEN WST DUMP
17082	202504 320-53800-46200	*
APR 25 - LANDSCAPE MAINT
17265	202504 320-53800-46500	*
REPLC BRKN HEADS/NOZZLE
17267	202504 320-53800-46500	*
REPLC BRKN HEADS/NOZZLE
17342	202504 320-53800-46500	*
RPLC VALVE BOX/SOLENOIDS
17544	202504 320-53800-49000	*

7,634.16	100190	
- -	- - - - -	- - - -	- - - - - - - -	- - - - -	- - -	
FOR	BANK A		37,459.37			
FOR	REGISTER		37,459.37			

BAHIA SOD INSTALLED
PRINCE & SONS INC.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL TOTAL
HLMD HIGHLAND MEADO PPOWERS

Section 3

Highland Meadows
Communlty Development District

Unaudited Financial Reporting
April 30, 2025

Table of Contents

	Balance Sheet

	General Fund

	Reserve Fund

	Debt Service Fund Series 2006

	Month to Month

	Long Term Debt Report

	Assessment Receipt Schedule

Highland Meadows
Community Development District Combined Balance Sheet
April 30, 2025

General Fund

Reserve Fund

Debt Service Fund

Totals Governmental Funds

Assets:
Cash:
Operating Account

$	199,034	$	-	$

-	$	199,034

Investments:
Money Market Account	40,911
Bank of Tampa - ICS	-	-
-	-
-	40,911
-	
Bank of Tampa - ICS Reserve	-	-	-	-	
Series 2006A
Reserve	-	
-	
51,043	- 51,043	
Revenue	-	-	90,826	90,826	
Prepayment	-	-	4,744	4,744	
General	-	-	24,188	24,188	
Due from General Fund	-
Prepaid Expenses	-
Deposits	1,810	50,062
-
-	2,952

-	53,014
- 1,810	
Total Assets	$	241,755	$	50,062	$	173,754	$	465,571	
Liabilities:
Accounts Payable	
$	9,917	
$	-	$	
-	$	9,917	
Due to Debt Service	2,952	-	-	2,952	
Due to Reserve	50,062	-	-	50,062	
Total Liabilites	$	62,931	$	-	$	-	$	62,931	
Fund Balance:
Nonspendable: Deposits	

$	1,810	

$	-	$	

-	$	1,810	
Restricted for:				
Debt Service - Series	-	-	173,754	173,754	
Unassigned	177,015	50,062	-	227,076	
Total Fund Balances	$	178,825	$	50,062	$	173,754	$	402,640	
					
Total Liabilities & Fund Balance	$	241,755	$	50,062	$	173,754	$	465,571	

Highland Meadows
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending April 30, 2025

	Adopted	Prorated Budget	Actual		
	Budget	Thru 04/30/25	Thru 04/30/25	Variance	
Revenues:					
Special Assessments - On Roll	$	262,129	$	262,129	$	257,984	$	(4,145)	
Interest Income	-	-	1,021	1,021	
Misc. Income	-	-	634	634	
Total Revenues	$	262,129	$	262,129	$	259,639	$	(2,490)	
Expenditures:					
General & Administrative:					
Supervisor Fees/FICA	$	5,000	$	2,917	$	3,014	$	117	
Engineering	7,500	4,375	4,844	(469)	
Attorney	15,000	8,750	11,665	(2,915)	
Legal Contingency	5,000	2,917	-	2,917	
Annual Audit	3,200	3,200	3,200	-	
Assessment Roll Admin	5,000	5,000	5,000	-	
Assessment Fee - County	3,090	3,090	-	3,090	
Dissemination Agent	2,400	1,400	1,400	-	
Trustee Fees	4,100	-	-	-	
Management Fees	35,000	20,417	20,417	(0)	
Information Technology	1,800	1,050	1,050	-	
Postage & Delivery	100	58	515	(457)	
Insurance General Liability	6,500	6,500	6,391	109	
Legal Advertising	3,000	1,750	2,038	(288)	
Other Current Charges	1,000	583	213	408	
Website Admin	1,200	700	700	-	
Dues, Licenses & Subscriptions	175	175	175	-	
Total General & Administrative	$	99,065	$	62,882	$	60,622	$	2,513	
Field					
Field Management	$	7,500	$	4,375	$	4,375	$	-	
Electric	858	501	455	46	
Streetlighting	12,000	7,000	6,495	505	
Water	6,500	3,792	3,023	768	
Property Insurance	5,000	2,917	2,428	489	
General Repairs & Maintenance	9,000	5,250	-	5,250	
Landscape Maintenance	31,920	18,620	16,090	2,531	
Landscape Contingency	9,000	5,250	-	5,250	
Mulch	-	-	-	-	
Irrigation Repairs	750	438	1,489	(1,051)	
Contingency	10,745	6,268	19,178	(12,911)	
Capital Outlay	-	-	-	-	
Total Field	$	93,273	$	54,409	$	53,533	$	877	
					
Total Expenditure	$	192,338	$	117,291	$	114,154	$	3,389	
					
Excess (Deficiency) of Revenues over Expenditures	$	69,791	$	144,838	$	145,485	$	900	
Other Financing Sources/(Uses):					
Transfer In/(Out) - Capital Reserve	$	(69,791)	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	(69,791)	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	-	$	144,838	$	145,485	$	900	
					
Fund Balance - Beginning	$	-		$	33,339		
					
Fund Balance - Ending	$	-		$	178,825		

Highland Meadows
Community Development District Reserve Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending April 30, 2025

	Adopted	Prorated Budget	Actual		
	Budget	Thru 04/30/25	Thru 04/30/25		Variance		
Revenues:							
Special Assessments - Reserve Interest Income	$	-
-	$	-	$	-
-	-	$		-
-	
Total Revenues	$	-	$	-	$	-	$		-	
Expenditures:							
Capital Outlay	$	-	$	-	$	-	$		-	
Total Expenditures	$	-	$	-	$	-	$		-	
							
Excess (Deficiency) of Revenues over Expenditures	$	-	$	-	$	-	$		-	
Other Financing Sources/(Uses):							
Transfer In/(Out)	$	69,791	$	-	$	-	$		-	
Total Other Financing Sources/(Uses)	$	69,791	$	-	$	-	$		-	
							
Net Change in Fund Balance	$	69,791	$	-	$	-	$		-	
							
Fund Balance - Beginning	$	-		$	50,062				
							
Fund Balance - Ending	$	69,791		$	50,062				

Highland Meadows
Community Development District Debt Service Fund Series 2006A
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending April 30, 2025

	Adopted	Prorated Budget	Actual		
	Budget	Thru 04/30/25	Thru 04/30/25	Variance	
Revenues:					
Special Assessments - On Roll	$	87,048	$	87,048	$	88,518	$	1,470	
Interest Income	-	-	2,888	2,888	
Total Revenues	$	87,048	$	87,048	$	91,406	$	4,358	

Expenditures:					
Interest Expense - 11/01	$	20,350	$	20,350	$	20,350	$	-	
Interest Expense - 05/01	20,350	-	-	-	
Principal Expense - 05/01	45,000	-	-	-	
Total Expenditures	$	85,700	$	20,350	$	20,350	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	1,348	$	66,698	$	71,056	$	4,358	
					
Net Change in Fund Balance	$	1,348	$	66,698	$	71,056	$	4,358	
					
Fund Balance - Beginning	$	43,488		$	102,698		
					
Fund Balance - Ending	$	44,836		$	173,754		

Highland Meadows
Community Development District Month to Month

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

Revenues:																
Special Assessments - On Roll	$	-	$	13,669  $	235,034	$	2,414	$	4,037	$	1,232  $	1,597	$	-	$	-	$	-	$	-	$	-	$	257,984	
Interest Income	201	145	141	137	125	138	134	-	-	-	-	-	1,021	
Misc. Income	-	634	-	-	-	-	-	-	-	-	-	-	634	
Total Revenues	$	201	$	14,448  $  235,175	$	2,551	$	4,162	$	1,370  $	1,731	$	-	$	-	$	-	$	-	$	-	$	259,639	

Expenditures:								
General & Administrative:								
Supervisor Fees/FICA	$	-	$	861  $	-	$	215	$	1,077	$	-	$	861	$	-	$	-	$	-	$	-	$	-	$	3,014	
Engineering	62	-	360	353	3,034	1,035	-	-	-	-	-	-	4,844	
Attorney	149	3,802	374	449	4,272	689	1,931	-	-	-	-	-	11,665	
Legal Contingency	-	-	-	-	-	-	-	-	-	-	-	-	-	
Annual Audit	-	-	-	-	-	3,200	-	-	-	-	-	-	3,200	
Assessment Roll Admin	5,000	-	-	-	-	-	-	-	-	-	-	-	5,000	
Assessment Fee - County	-	-	-	-	-	-	-	-	-	-	-	-	-	
Dissemination Agent	200	200	200	200	200	200	200	-	-	-	-	-	1,400	
Trustee Fees	-	-	-	-	-	-	-	-	-	-	-	-	-	
Management Fees	2,917	2,917	2,917	2,917	2,917	2,917	2,917	-	-	-	-	-	20,417	
Information Technology	150	150	150	150	150	150	150	-	-	-	-	-	1,050	
Postage & Delivery	-	-	-	-	-	509	6	-	-	-	-	-	515	
Insurance General Liability	6,391	-	-	-	-	-	-	-	-	-	-	-	6,391	
Legal Advertising	1,382	-	-	655	-	-	-	-	-	-	-	-	2,038	
Other Current Charges	25	25	63	25	25	25	25	-	-	-	-	-	213	
Website Admin	100	100	100	100	100	100	100	-	-	-	-	-	700	
Dues, Licenses & Subscriptions	175	-	-	-	-	-	-	-	-	-	-	-	175	
Total General & Adninistrative	$	16,551	$	8,055  $	4,164	$	5,064	$	11,774	$	8,824  $	6,190	$	- $	- $	- $	- $	- $	60,622	

Field								

Field Management	
$	
625	
$	
625  $	
625	
$	
625	
$	
625	
$	
625  $	
625	
$	-	
$	
-	
$	-	
$	
-	
$	-	$	
4,375	
Electric	65	65	65	65	65	65	65	-	-	-	-	-	455	
Streetlighting	926	926	926	926	911	911	968	-	-	-	-	-	6,495	
Water	282	393	341	358	402	620	627	-	-	-	-	-	3,023	
Property Insurance	2,364	-	-	-	-	64	-	-	-	-	-	-	2,428	
Entry & Wall Maintenance	-	-	-	-	-	-	-	-	-	-	-	-	-	
Landscape Maintenance	2,660	2,660	2,660	2,660	2,660	2,660	130	-	16,090	
Mulch	-	-	-	-	-	-	-	-	-	-	-	-	-	
Irrigation Repairs	94	87	-	67	98	93	1,049	-	-	-	-	-	1,489	
Contingency	2,325	1,962	-	1,558	5,284	7,490	560	-	19,178	
Total Field	$	9,342	$	6,718  $	4,617	$	6,260	$	10,045	$	12,528  $	4,024	$	- $	- $	- $	- $	- $	53,533	
							
Total Expenditures	$	25,893	$	14,773  $	8,781	$	11,324	$	21,819	$	21,352  $	10,214	$	- $	- $	- $	- $	- $  114,154	
							
Excess (Deficiency) of Rev. over Exp.	$  (25,691)	$	(324) $  226,395	$	(8,772)	$  (17,657)	$  (19,982) $	(8,482)	$	-  $	-  $	-  $	-  $	-  $  145,485	

Other Financing Sources/Uses:							
Transfer In/(Out)	$	-	$	-  $	-	$	-	$	-	$	-  $	-	$	-  $	-  $	-  $	-  $	-  $	-	
Total Other Financing Sources/Uses	$	-	$	- $	-	$	-	$	-	$	- $	-	$	- $	- $	- $	- $	- $	-	
							
Net Change in Fund Balance	$  (25,691)	$	(324) $  226,395	$	(8,772)	$  (17,657)	$  (19,982) $	(8,482)	$	- $	- $	- $	- $	- $  145,485	

Highland Meadows
Community Development District Long Term Debt Report

	Series 2006A, Special Assessment Bonds		
Original Issue Amount:		$2,945,000.00	
Interest Rate:	5.50%		
Maturity Date:	May 1, 2036		

Reserve Fund Definition	
6.8977% of Bonds Outstanding		
Reserve Fund Requirement	$51,043		
Reserve Fund Balance	51,043		
Bonds Outstanding - 9/30/2022		$835,000	
Less: Principal Payment - 05/01/2023		($45,000)	
Less: Principal Payment - 11/01/23		($5,000)	
Less: Principal Payment - 05/01/2024		($45,000)	
Current Bonds Outstanding		$740,000	

ON ROLL ASSESSMENTS

Highland Meadows
COMMUNITY DEVELOPMENT DISTRICT

Gross Assessments	$	281,860.08	$	93,600.00	$	375,460.08	
Net Assessments	$	262,129.87	$	87,048.00	$	349,177.87	
	75.07%	24.93%	100.00%	

Special Assessment Receipts Fiscal Year 2025

Date	
Gross Amount	
Discount/ (Penalty)	
Commission	
Interest	
Net Receipts	
O&M Portion	2006
Debt Service	
Total	

11/12/24	
$	570.62	
$	29.95	
$	10.81	
$	-	
$	529.86	
529.86	
-	
$	529.86	
11/15/24	1269.64	50.79	24.38	-	1,194.47	1,194.47	-	1194.47	
11/19/24	10542.84	421.74	202.42	-	9,918.68	7,166.84	2,751.84	9,918.68	
11/26/24	7028.56	281.13	134.95	-	6,612.48	4,777.91	1,834.57	6,612.48	
12/06/24	34167.80	1366.79	656.02	-	32144.99	23,889.45	8,255.54	32144.99	
12/20/24	296581.64	11,863.58	5,694.36	-	279,023.70	210,227.63	68,796.07	279,023.70	
12/27/24	5133.42	189.15	98.89	-	4,845.38	917.28	3,928.10	4,845.38	
01/10/25	3514.28	105.42	68.18	-	3,340.68	2,413.85	926.83	3340.68	
02/03/25	0.00	0.00	-	521.73	521.73	391.67	130.06	521.73	
02/10/25	4783.92	108.39	93.51	-	4,582.02	3,645.63	936.39	4582.02	
03/07/25	1269.64	12.71	25.14		1,231.79	1,231.79	-	1231.79	
04/11/25	2594.15	0.00	51.88		2,542.27	1,586.77	955.50	2,542.27	
04/30/25	-	-	-	14.04	14.04	10.54	3.50	14.04	
					-	-	-	-	
					-	-	-	-	
TOTAL	$ 367,456.51	$	14,429.65	$	7,060.54	$	535.77	$	346,502.09	$	257,983.69	$	88,518.40	$	346,502.09	

Section 4

Melony Bell

lec

•.

.

Supervis.or of E. .tions�-------

April 15, 2025

Brittany Brookes - Recording Secretary Highland Meadows CDD
219 E. Livingston Street Orlando, Florida 32801-1508

RE: Highland Meadows Community Development District Registered Voters

Dear Ms. Brookes,
In response to your request, there are currently 394 voters within the Highland Meadows Community Development District. This number of registered voters in said District is as of April 15, 2025.

Please do not hesitate to contact us ifwe can be of further assistance.

Sincerely,

Melony M. Bell Supervisor of Elections Polk County, Florida

P.O. Box 1460, Bartow, FL33831 • Phone: (863) 534-5888
PolkElections.gov

Para asistencia en Espanol, par favor de llamar al (863) 534-5888

Section 5

Memorandum
To: Board of Supervisors From: District Management Date: August 23, 2024
RE:	HB7013 – Special Districts Performance Measures and Standards

To enhance accountability and transparency, new regulations were established for all
special districts, by the Florida Legislature, during their 2024 legislative session. Starting on October 1, 2024, or by the end of the first full fiscal year after its creation (whichever comes later), each special district must establish goals and objectives for each program and activity, as well as develop performance measures and standards to assess the achievement of these goals and objectives. Additionally, by December 1 each year (initial report due on December 1, 2025), each special district is required to publish an annual
report on its website, detailing the goals and objectives achieved, the performance measures and standards used, and any goals or objectives that were not achieved.
District Management has identified the following key categories to focus on for Fiscal Year 2025 and develop statutorily compliant goals for each:
Community Communication and Engagement
Infrastructure and Facilities Maintenance
Financial Transparency and Accountability
Additionally, special districts must provide an annual reporting form to share with the public that reflects whether the goals & objectives were met for the year. District
Management has streamlined these requirements into a single document that meets both the statutory requirements for goal/objective setting and annual reporting.
The proposed goals/objectives and the annual reporting form are attached as exhibit A to this memo. District Management recommends that the Board of Supervisors adopt these goals and objectives to maintain compliance with HB7013 and further enhance their commitment to the accountability and transparency of the District.

Exhibit A:
Goals, Objectives and Annual Reporting Form

Highland Meadows Community Development District Performance Measures/Standards & Annual Reporting Form
October 1, 2024 – September 30, 2025

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

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

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

Goal 1.4: Provide Notice of CDD Board of Supervisor Meetings to the Appropriate Homeowner’s Associations’
Objective: Ensure that meeting dates are sent to the HOAs in a timely manner
Measurement: Successful Communication with HOA
Standard: 100% of meeting dates sent via email/ phone to the HOA manager(s)
Achieved: Yes ☐ No ☐

 Infrastructure and Facilities Maintenance
Goal 2.1: Field Management and/or District Management Site Inspections
Objective: Field manager and/or district manager will conduct inspections per
District Management services agreement to ensure safety and proper functioning of the District’s infrastructure.
Measurement: Field manager and/or district manager visits were successfully completed per management agreement as evidenced by field manager and/or district manager’s reports, notes or other record keeping method.
Standard: 100% of site visits were successfully completed as described within district management services agreement
Achieved: Yes ☐ No ☐

Goal 2.2: District Infrastructure and Facilities Inspections
Objective: District Engineer will conduct an annual inspection of the District’s infrastructure and related systems.
Measurement: A minimum of one inspection completed per year as evidenced by district engineer’s report related to district’s infrastructure and related systems.
Standard: Minimum of one inspection was completed in the Fiscal Year by the district’s engineer.
Achieved: Yes ☐ No ☐

Goal 2.3: Tracking of Action Items at Each Board of Supervisors Meeting Objective: District Staff will stay up to date with Action Items Measurement: An updated Action Items list for every held meeting.
Standard: Action items addressed on all meeting agendas
Achieved: Yes ☐ No ☐

 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and final budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and final budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☐ No ☐
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current fiscal year budget with any amendments, and most recent financials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and financials are accessible to the public as evidenced by corresponding documents on the CDD’s website.
Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended fiscal year budget, and most recent agenda package with updated financials.
Achieved: Yes ☐ No ☐
Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent financial audit per statutory
requirements and publish the results to the CDD website for public inspection, and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing firm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☐ No ☐

Chair/Vice Chair:		Date:	 Print Name:	 
Highland Meadows Community Development District

District Manager:		Date:	 Print Name:	 
Highland Meadows Community Development District

Highland Meadows Community Development District Performance Measures/Standards & Annual Reporting Form
October 1, 2025 – September 30, 2026

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

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

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

Goal 1.4: Provide Notice of CDD Board of Supervisor Meetings to the Appropriate Homeowner’s Associations’
Objective: Ensure that meeting dates are sent to the HOAs in a timely manner
Measurement: Successful Communication with HOA
Standard: 100% of meeting dates sent via email/ phone to the HOA manager(s)
Achieved: Yes ☐ No ☐

 Infrastructure and Facilities Maintenance
Goal 2.1: Field Management and/or District Management Site Inspections
Objective: Field manager and/or district manager will conduct inspections per
District Management services agreement to ensure safety and proper functioning of the District’s infrastructure.
Measurement: Field manager and/or district manager visits were successfully completed per management agreement as evidenced by field manager and/or district manager’s reports, notes or other record keeping method.
Standard: 100% of site visits were successfully completed as described within district management services agreement
Achieved: Yes ☐ No ☐

Goal 2.2: District Infrastructure and Facilities Inspections
Objective: District Engineer will conduct an annual inspection of the District’s infrastructure and related systems.
Measurement: A minimum of one inspection completed per year as evidenced by district engineer’s report related to district’s infrastructure and related systems.
Standard: Minimum of one inspection was completed in the Fiscal Year by the district’s engineer.
Achieved: Yes ☐ No ☐

Goal 2.3: Tracking of Action Items at Each Board of Supervisors Meeting Objective: District Staff will stay up to date with Action Items Measurement: An updated Action Items list for every held meeting.
Standard: Action items addressed on all meeting agendas
Achieved: Yes ☐ No ☐

 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and final budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and final budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☐ No ☐
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current fiscal year budget with any amendments, and most recent financials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and financials are accessible to the public as evidenced by corresponding documents on the CDD’s website.
Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended fiscal year budget, and most recent agenda package with updated financials.
Achieved: Yes ☐ No ☐
Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent financial audit per statutory
requirements and publish the results to the CDD website for public inspection, and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing firm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☐ No ☐

Chair/Vice Chair:		Date:	 Print Name:	 
Highland Meadows Community Development District

District Manager:		Date:	 Print Name:	 
Highland Meadows Community Development District

Section 6

-!/2J2.5, W:36 AM	2024mm t lDslruCDom - ElcefJooic F1DAncial Discl�Management System

2024 Form 1 Instructions Statement of Financial Interests

Notice
The annual Statement of Financial Interests is due July 1, 2025. lfthe annual form Is not submitted via the electronic filing system created and maintained by the Commission by September 3, 2025, an automatic fine of $25 for each day late will be imposed. up to a maximum penalty of $1,500. Failure to file also can result in removal from public office or employment. [s. 112.3145, F.S.]
In addition. failure to make any required disclosure constitutes grounds for and may be punished by one or more of the following: disqualification from being on the ballot. impeachment. removal or suspension from office or employment. demotion, reduction in salary, reprimand, or a civil penalty not exceeding $20,000. [s.112.317, F.S.]
Instructions for Completing and Filing Form 1 Statement of Financial Interests When To File:
Initially. each local officer/employee. state officer. and specified state employee must file within 30 days of the date of his
or her appointment or of the beginning of employment Appointees who must be confirmed by the Senate must file prior to confirmation. even if that is less than 30 days from the date of their appointment.
Candidates must file at the same time they file their qualifying papers.

Thereafter. file by July1 following each calendar year in which they hold their positions.

Finally. file a final disclosure form (Form1F) within 60 days of leaving office or employment. Filing a CE Form1F (Final Statement of Financial Interests) does not relieve the filer of filing a CE Form 1 if the filer was in his or her position on December 31. 2024.
Who Must File Form 1
Elected public officials not serving in a political subdivision of the state and any person appointed to fill a vacancy in such office, unless required to file full disclosure on Form 6.
Appointed members of each board, commission, authority. or council having statewide jurisdiction, excluding those required to file full disclosure on Form 6 as well as members of solely advisory bodies. but including judicial nominating commission members; Directors of Enterprise Florida. Scripps Florida Funding Corporation. and Career Source Florida; and members of the Council on the Social Status of Black Men and Boys; the Executive Director, Governors, and senior managers of Citizens Property Insurance Corporation; Governors and senior managers of Florida Workers' Compensation Joint Underwriting Association; board members of the Northeast Fla. Regional Transportation Commission; board members ofTriumph Gulf Coast, Inc; board members of Florida Is For Veterans. Inc.; and members of the Technology Advisory Council within the Agency for State Technology.
The Commissioner of Education, members of the State Board of Education, the Board of Governors, the local Boards of Trustees and Presidents of state universities, and the Florida Prepaid College Board.
Persons elected to office in any political subdivision (such as municipalities, counties, and special districts) and any person appointed to fill a vacancy in such office, unless required to file Form 6.
Appointed members of the following boards, councils, commissions. authorities, or other bodies of county. municipality, school district. independent special district. or other political subdivision: the governing body of the subdivision; community college or junior college district boards of trustees; boards having the power to enforce local code provisions; boards of adjustment; community redevelopment agencies; planning or zoning boards having the power to recommend, create, or modify land planning or zoning within a political subdivision, except for citizen advisory committees, technical coordinating committees, and similar groups who only have the power to make recommendations to planning or zoning boards, and except for representatives of a military installation acting on behalf of all military installations within that jurisdiction; pension or retirement boards empowered to invest pension or retirement funds or determine entitlement to or amount of pensions or other retirement benefits. and the Pinellas County Construction Licensing Board.
Any appointed member of a local government board who is required to file a statement of financial interests by the appointing authority or the enabling legislation. ordinance, or resolution creating the board.
Persons holding any of these positions in local government: county or city manager; chief administrative employee or finance director of a county, municipality, or other political subdivision; county or municipal attorney; chief county or municipal building inspector: county or municipal water resources coordinator: county or municipal pollution control director: county or municipal environmental control director; county or municipal administrator with power to grant or deny a land development permit; chief of police: fire chief; municipal clerk; appointed district school superintendent;

112125, I0-.36AM	2024 Form I l.n.Uructioos - Bcctronic Fina.new Disc1os� Ma.nagancnl System
community college president; district medical examiner; purchasing agent (regardless of title) having the authority to make any purchase exceeding $35,000 for the local governmental unit.
Officers and employees of entities serving as chief administrative officer of a political subdivision.
Members of governing boards of charter schools operated by a city or other public entity.
Employees in the office of the Governor or of a Cabinet member who are exempt from the Career Service System. excluding secretarial, clerical, and similar positions.
The following positions in each state department, commission, board. or council: Secretary, Assistant or Deputy Secretary, Executive Director, Assistant or Deputy Executive Director, and anyone having the power normally conferred upon such persons. regardless of title.
The following positions in each state department or division: Director, Assistant or Deputy Director, Bureau Chief, and any person having the power normally conferred upon such persons. regardless of tltle.
Assistant State Attorneys. Assistant Public Defenders, criminal conflict and civil regional counsel, and assistant criminal conflict and civil regional counsel, Public Counsel, full-time state employees serving as counsel or assistant counsel to a state agency, administrative law judges. and hearing officers.
The Superintendent or Director of a state mental health institute established for training and research in the mental health field, or any major state institution or facility established for corrections, training, treatment. or rehabilitation.
state agency Business Managers, Finance and Accounting Directors, Personnel Officers, Grant Coordinators, and purchasing agents (regardless of title) with power to make a purchase exceeding $35,000.
The following positions in legislative branch agencies: each employee (other than those employed in maintenance, clerical. secretarial, or similar positions and legislative assistants exempted by the presiding officer of their house); and each employee of the Commission on Ethics.
Each member of the governing body of a "large-hub commercial service airport; as defined in Section 112.3144(1)(c), Florida Statutes, except for members required to comply with the financial disclosure requirements of s. 8, Article II of the State Constitution.
ATTACHMENTS: A filer may include and submit attachments or other supporting documentation when filing disclosure.

PUBLIC RECORD; The disclosure form is a public record and is required by law to be posted to the Commission's website Your social security number. bank account. debit. charge and credit card numbers. mortgage or brokerage
account numbers. personal identification numbers, or taxpayer identification numbers are not required and should not be
included. If such information is included in the filing, it may be made available for public inspection and copying unless redaction is required by the filer, without any liability to the Commission. If you are an active or former officer or employee listed in Section 119.071, F.S., whose home address or other information is exempt from disclosure. the Commission will maintain that confidentiality if you submit a written and notarized request
QUESTIONS about this form or the ethics laws may be addressed to the Commission on Ethics, Post Office Drawer 15709, Tallahassee, Florida 32317-5709; physical address: 325 John Knox Road, Building E, Suite 200, Tallahassee. FL 32303; telephone (850) 488-7864.
Instructions for Completing Form 1
Primary Sources oflncome
[112.3145(3)(b)1. F.S]

This section is intended to require the disclosure of your principal sources of income during the disclosure period. YQu...do
not have to disclose any public salary.m:public positlon(s)..The income of your spouse need not be disclosed; however. if there is joint income to you and your spouse from property you own jointly (such as interest or dividends from a bank account or stocks), you should disclose the source of that income if it exceeded the threshold.
Please list in this part of the form the name, address, and principal business activity of each source of your income which exceeded $2,500 of gross income received by you in your own name or by any other person for your use or benefit.
"Gross income• means the same as it does for income tax purposes, even if the income is not actually taxable, such as interest on tax-free bonds. Examples include: compensation for services, income from business, gains from property dealings, interest, rents, dividends, pensions. IRA distributions, social security, distributive share of partnership gross income, and alimony if considered gross income under federal law. but not child support.
If disclosure of a primary source of income will place you in violation of confidentiality or privilege pursuant to law or rules governing attorneys, you may write "Legal Client• In each of the disclosure fields without providing any further information.
Examples:

If you were employed by a company that manufactures computers and received more than $2,500, list the name of the company, its address. and its principal business activity (computer manufacturing).
If you were a partner in a law firm and your distributive share of partnership gross income exceeded $2,500, list the name of the firm, its address, and its principal business activity (practice of law).

112125. llU6 AM	2024 Fonn I lnstruttioos - Bectronfo Fmancial Disclosure Management System
If you were the sole proprietor of a retail gift business and your gross income from the business exceeded $2,500, list the name of the business. its address. and its principal business activity (retail gift sales).
If you received income from Investments in stocks and bonds, list each individual comQfil)Y. from which you derived more than $2,500. Do not aggregate all of your Investment income.
If more than $2,500 of your gross income was gain from the sale of property (not Just the selling price). list as a source of income the purchaser's name, address and principal business activity. If the purchaser's identity Is unknown, such as where securities listed on an exchange are sold through a brokerage firm. the source of income should be listed as "sale of (name of company) stock." for example.
If more than $2.500 of your gross income was In the form of interest from one particular financial institution [aggregating interest from all CD's, accounts, etc.. at that institution). list the name of the institution. its address. and its principal business activity.
Secondary Sources of Income
[Required bys.112.3145(3)[b)2, F.S.]

This part is intended to require the disclosure of major customers, clients. and other sources of income to businesses in which you own an interest. It js not for repQl1ing income from second job$.That kind of income should be reported in "Primary Sources of Income; if it meets the reporting threshold. You will not have anything to report unless, during the disclosure period:
You owned (either directly or Indirectly in the form of an equitable or beneficial Interest) more than 5% of the total assets or capital stock of a business entity (a corporation. partnership. LLC, limited partnership, proprietorship. Joint venture, trust firm. etc., doing business in Florida); and,
You received more than $5.000 of your gross income during the disclosure period from that business entity.

If your interests and gross income exceeded these thresholds, then for that business entity you must list every source of income to the business entity which exceeded 10'6 of the business entity's gross income (computed on the basis of the business entity's most recently completed fiscal year). the source's address. and the source's principal business activity.
If disclosure of a secondary source of income will place you in violation of confidentiality or privilege pursuant to law or rules governing attorneys. you should disclose the name of the business entity for which your ownership and gross income exceeded the two thresholds above. and then write "Legal Client" In the remaining disclosure fields without providing any further information.
Examples:

You are the sole proprietor of a dry cleaning business, from which you received more than $5,000. If only one customer, a uniform rental company, provided more than 10% of your dry cleaning business, you must list the name of the uniform rental company, its address. and its principal business activity (uniform rentals).
You are a 20'6 partner in a partnership that owns a shopping mall and your partnership income exceeded the above thresholds. List each tenant of the mall that provided more than10'6 of the partnership's gross income and the tenant's address and principal business activity.
Real Property
[Required bys.112.3145(3)(b)3. F.S.]

In this part. list the location or description of all real property in Florida in which you owned directly or indirectly at any time during the disclosure period in excess of 5% of the property's value. You are not reqyjred to ljst your resjdences, You should lisi.my vacation homes if you derive income from them,
Indirect ownership includes situations where you are a beneficiary of a trust that owns the property. as well as situations where you own more than 5% of a partnership or corporation that owns the property. The value of the property may be determined by Its market value for tax purposes, in the absence of a more accurate fair market value.
The location or description of the property should be sufficient to enable anyone who looks at the form to Identify the property. A street address should be used. if one exists.
Intangible Personal Property
[Required bys.112.3145(3)(b)3. F.S.]

Describe any intangible personal property that. at any time during the disclosure period, was worth more than $10,000 and state the business entity to which the property related. Intangible personal property Includes things such as cash on hand, stocks, bonds, certificates of deposit. vehicle leases. interests in businesses, beneficial interests in trusts. money owed you (including, but not limited to, loans made as a candidate to your own campaign). Deferred Retirement Option Program (DROP) accounts. the Florida Prepaid College Plan, and bank accounts In which you have an ownership interest. Intangible personal property also includes Investment products held in IRAs, brokerage accounts, and the Florida College Investment

112125, m36AM	20"..4 Fmm I Instructions • Electronic F'mancial Disclosure Maoagcment System
Plan. Note that the product contained in a brokerage account IBA or the Florida conege Investment Plan is your asset-not the account or plan jtself, Things like automobiles and houses you own, jewelry, and paintings are not intangible property. Intangibles relating to the same business entity may be aggregated; for example, CDs and savings accounts with the same bank. Property owned as tenants by the entirety or as joint tenants with right of survivorship, Including bank accounts owned in such a manner, should be valued at 10096. The value of a leased vehicle is the vehicle's present value minus the lease residual (a number found on the lease document).
Liabilities
[Required bys.112.3145(3)(b)4, F.S.]

List the name and address of each creditor to whom you owed more than $10,000 at any time during the disclosure period. The amount of the liability of a vehicle lease is the sum of any past-due payments and all unpaid prospective lease payments. You are not required to list the amount of any debt. You do not have to disclose credit card and retail installment accounts. taxes owed (unless reduced to a judgment), indebtedness on a life insurance policy owed to the company of issuance, or contingent liabilities. A ·contingent liability" is one that will become an actual liability only when one or more future events occur or fail to occur, such as where you are liable only as a guarantor, surety, or endorser on a promissory note. If you are a •co-maker" and are jointly liable or jointly and severally liable, then it is not a contingent liability.
Interests in Specified Businesses
[Required bys.112.3145(7), F.S.]

The types of businesses covered in this disclosure Include: state and federally chartered banks; state and federal savings and loan associations; cemetery companies; insurance companies; mortgage companies; credit unions; small loan companies; alcohollc beverage licensees: pari-mutuel wagering companies, utility companies, entitles controlled by the Public Service Commission: and entities granted a franchise to operate by either a city or a county government.
Disclose in this part the fact that you owned during the disclosure period an interest in, or held any of certain positions with the types of businesses listed above. You must make this disclosure If you own or owned (either directly or indirectly in the form of an equitable or beneficial interest) at any time during the disclosure period more than 596 of the total assets or capital stock of one of the types of business entitles listed above. You also must complete this part of the form for each of these types of businesses for which you are. or were at any time during the disclosure period, an officer, director, partner. proprietor. or agent (other than a resident agent solely for service of process).
If you have or held such a position or ownership interest In one of these types of businesses. list the name of the business. its address and principal business activity, and the position held with the business (if any). If you own(ed) more than a 5% interest in the business. indicate that fact and describe the nature of your interest.
Training Certification
[Required by s.112.3142, F.S.]

If you are a Constitutional or elected municipal officer, appointed school superintendent, a commissioner of a community redevelopment agency created under Part Ill, Chapter 163, or an elected local officer of an independent special district, including any person appointed to fill a vacancy on an elected independent special district board. whose service began on or before March 31of the year for which you are filing, you are required to complete four hours of ethics training which addresses Article II, Section 8 of the Florida Constitution, the Code of Ethics for Public Officers and Employees, and the public records and open meetings laws of the state. You are required to certify on this form that you have taken such training.
CE FORM 1 - Effective: January 1. 2025

Incorporated by reference In Rules 34-8.001 and 34-8.202, F.A.C