St. Augustine Lakes
Community Development District DECEMBER 15, 2025

St. Augustine Lakes Community Development District
475 West Town Place
Suite 114 St. Augustine, Florida 32092
Call in Number: 1-877-304-9269, Code 7067214

December 8, 2025 Board of Supervisors
St. Augustine Lakes Community Development District Dear Board Members:
The Meeting of the St. Augustine Lakes Community Development District will be held Monday, December 15, 2025 at 11:00 a.m. at the Holiday Inn Express, 2300 FL-16, St. Augustine, 32084.
Roll Call

Audience Comments (regarding agenda items listed below)
Consideration of Minutes of the October 27, 2025 Meeting (will be sent under separate cover)
Acceptance of Fiscal Year 2024 Audit Report

Ratification of Audit Engagement Letter for Fiscal Year 2025
Staff Reports
Attorney
Engineer

Manager
Supervisors Requests
Audience Comments

Financial Statements as of November 30, 2025
Check Register

Next Scheduled Meeting – January 26, 2026, at 11:00 a.m. at Holiday Inn Express, 2300 FL-16, St. Augustine, 32084

Adjournment

District Website: www.staugustinelakescdd.com

FOURTH ORDER OF BUSINESS

St. Augustine Lakes Community Development District
ANNUAL FINANCIAL REPORT

September 30, 2024

St. Augustine Lakes Community Development District ANNUAL FINANCIAL REPORT
September 30, 2024 TABLE OF CONTENTS
Page Number
REPORT OF INDEPENDENT AUDITORS	1-3
MANAGEMENT’S DISCUSSION AND ANALYSIS	4-9
BASIC FINANCIAL STATEMENTS:
Government-wide Financial Statements:
Statement of Net Position	10
Statement of Activities	11
Fund Financial Statements:
Balance Sheet – Governmental Funds	12
Reconciliation of Total Governmental Fund Balances
to Net Position of Governmental Activities	13
Statement of Revenues, Expenditures and Changes in Fund
Balances – Governmental Funds	14
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds
to the Statement of Activities	15
Statement of Revenues, Expenditures and Changes in Fund
Balances – Budget and Actual – General Fund	16
Notes to Financial Statements	17-28
INDEPENDENT AUDITORS’ 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	29-30
MANAGEMENT LETTER	31-34
INDEPENDENT ACCOUNTANTS’ REPORT/COMPLIANCE WITH
SECTION 218.415 FLORIDA STATUTES	35

REPORT OF INDEPENDENT AUDITORS

To the Board of Supervisors
St. Augustine Lakes Community Development District St. Johns County, Florida

Report on Audit of the Financial Statements
Opinion

We have audited the financial statements of the governmental activities and each major fund of St. Augustine Lakes Community Development District (the “District”), as of and for the year ended September 30, 2024, and the related notes to financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.

In our opinion, the accompanying financial statements present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of St. Augustine Lakes Community Development District as of September 30, 2024, and the respective changes in financial position and the budgetary comparison for the General Fund for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinion
We conducted our audits 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 (Government Auditing Standards). 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 audits. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of these 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.

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To the Board of Supervisors
St. Augustine Lakes Community Development District

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 one year beyond the financial statement date, including currently known information that may raise substantial doubt thereafter.

Auditor’s Responsibility 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 opinion. 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 and Government Auditing Standards 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 and Government Auditing Standards, 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.

- 2 -

To the Board of Supervisors
St. Augustine Lakes Community Development District

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that Management’s Discussion and Analysis 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 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 Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued a report dated November 10, 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 and contracts.

The purpose of that report is 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 St. Augustine Lakes Community Development District’s internal control over financial reporting and compliance.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida November 10, 2025

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Management’s discussion and analysis of St. Augustine Lakes Community Development District (the “District”) financial performance provides an objective and easily readable analysis of the District’s financial activities. The analysis provides summary financial information for the District and should be read in conjunction with the District’s financial statements.
OVERVIEW OF THE FINANCIAL STATEMENTS

The District’s basic financial statements comprise three components; 1) Government-wide financial statements, 2) Fund financial statements, and 3) Notes to financial statements. The Government-wide financial statements present an overall picture of the District’s financial position and results of operations. The Fund financial statements present financial information for the District’s major funds. The Notes to financial statements provide additional information concerning the District’s finances.

The Government-wide financial statements are the statement of net position and the statement of activities. These statements use accounting methods similar to those used by private-sector companies. Emphasis is placed on the net position of governmental activities and the change in net position. Governmental activities are primarily supported by special assessments.
The statement of net position presents information on all assets and liabilities of the District, with the difference between assets and liabilities reported as net position. Assets, liabilities, and net position are reported for all Governmental activities.

The statement of activities presents information on all revenues and expenses of the District and the change in net position. Expenses are reported by major function and program revenues relating to those functions are reported, providing the net cost of all functions provided by the District. To assist in understanding the District’s operations, expenses have been reported as governmental activities. Governmental activities financed by the District include general government, physical environment, culture/recreation, and debt service.

Fund financial statements present financial information for governmental funds. These statements provide financial information for the major funds of the District. Governmental fund financial statements provide information on the current assets and liabilities of the funds, changes in current financial resources (revenues and expenditures), and current available resources.

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Fund financial statements include a balance sheet and a statement of revenues, expenditures and changes in fund balances for all governmental funds. A statement of revenues, expenditures, and changes in fund balances – budget and actual is provided for the District’s General Fund. Fund financial statements provide more detailed information about the District’s activities. Individual funds are established by the District to track revenues that are restricted to certain uses or to comply with legal requirements.

The government-wide financial statements and the fund financial statements provide different pictures of the District. The government-wide financial statements provide an overall picture of the District’s financial standing. These statements are comparable to private-sector companies and give a good understanding of the District’s overall financial health and how the District paid for the various activities, or functions, provided by the District. All assets of the District, including capital assets, are reported in the statement of net position. All liabilities, including principal outstanding on bonds are included. In the statement of activities, transactions between the different functions of the District have been eliminated in order to avoid “doubling up” the revenues and expenses. The fund financial statements provide a picture of the major funds of the District. In the case of governmental activities, outlays for long lived assets are reported as expenditures and long-term liabilities, such as special assessment bonds, are not included in the fund financial statements. To provide a link from the fund financial statements to the government-wide financial statements, reconciliation is provided from the fund financial statements to the government-wide financial statements.
Notes to financial statements provide additional detail concerning the financial activities and financial balances of the District. Additional information about the accounting practices of the District, investments of the District, capital assets and long-term debt are some of the items included in the notes to financial statements.
Financial Highlights

The following are the highlights of financial activity for the year ended September 30, 2024.

The District’s total assets exceeded total liabilities by $1,276,006 (net position). Restricted net position was $170,668, net investment in capital assets was $887,589, and unrestricted net position was $217,749.

Governmental activities revenues totaled $8,591,317 while governmental activities expenses and conveyances totaled $7,320,213.

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Financial Analysis of the District

The following schedule provides a summary of the assets, liabilities and net position of the District and is presented by category for comparison purposes.

Net Position

	Governmental Activities	
		2024			2023		
Current assets	$	265,598	$	212,947	
Restricted assets	485,235	6,818,955	
Capital assets		7,541,591 		45,308 	
Total Assets		8,292,424 		7,077,210 	
Current liabilities	205,577	158,353	
Non-current liabilities		6,810,841 		6,913,955 	
Total Liabilities		7,016,418 		7,072,308 	
Net position - net investment in capital assets	$	887,589	-	
Net position - restricted	170,668	143,069	
Net position - unrestricted		217,749 		(138,167)	
Total Net Position	 $	1,276,006 	 $	4,902 	
The decrease in restricted assets and increases in capital assets and net investment in capital assets is primarily due to capital activity in the current year.

The increase in current liabilities is related to the increase in accounts payable in the current year.

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)
Financial Analysis of the District (Continued)
The following schedule provides a summary of the changes in net position of the District and is presented by category for comparison purposes.
Change in Net Position
Governmental Activities
	2024		2023	
Program Revenues
Charges for services	
$	820,356		
$	509,421	
Operating contributions
Capital contributions	-
7,623,846		6,932
-	
General Revenues	
Investment income	147,115		201,583	
Total Revenues	8,591,317		717,936	
Expenses	
General government	92,179		85,035	
Physical environment	463,313		29,744	
Culture/recreation	37,195		-	
Interest and other charges	381,595		575,973	
Total Expenses	974,282		690,752	
Conveyance of assets to others	(6,345,931)		-	
Change in Net Position	1,271,104		27,184	
Net Position - Beginning of Year	4,902		(22,282)	
Net Position - End of Year	$	1,276,006		$	4,902	

The increase in charges for services is related to the increase in special assessments in the current year.
The increase in capital contributions is due to the developer contributions to cover construction costs in the current year.
The increase in physical environment is primarily related to current year depreciation.
The increase in conveyances to others is the result of the transferring of the completed utilities to other entities in the current year.

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Capital Assets Activity

The following schedule provides a summary of the District’s capital assets as of September 30, 2024 and 2023.

	Governmental Activities	
 Description	 	2024			2023	

Construction in progress

$	-	$

45,308

Infrastructure	7,723,084	-
Improvements other than building			88,600		- Accumulated Depreciation		(270,093)		- 

Total Capital Assets, Net

 $	7,541,591 

 $	45,308 

	
During the year, capital asset activity consisted of additions to construction in progress,
$14,112,307, the transfer of construction in progress to infrastructure, $7,723,084, and improvements other than building, $88,600, conveyances to others, $6,345,931, and depreciation, $270,093.

General Fund Budgetary Highlights
Budgeted expenditures exceeded actual expenditures primarily due to less engineering and attorney fee expenditures than were anticipated.

The September 30, 2024 budget was amended to increase amenity expenditures that were more than originally anticipated.
Debt Management

Governmental Activities debt includes the following:

In December 2022, the District issued $7,070,000 Series 2022 Special Assessment Bonds. These bonds were issued to finance a portion or all of the costs of the planning, financing, acquisition, construction, equipping and installation of the Series 2022 Project. As of September 30, 2024, the balance outstanding was $6,970,000.

Economic Factors and Next Year’s Budget

St. Augustine Lakes Community Development District has completed certain improvements within the District in the current year. The District anticipates increased activity related to the maintenance of the completed improvements in fiscal year 2025.

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Request for Information

The financial report is designed to provide a general overview of St. Augustine Lakes Community Development District’s finances for all those with an interest. Questions concerning any of the information provided in this report or requests for additional information should be addressed to the St. Augustine Lakes Community Development District, Governmental Management Services, 475 West Town Place, Suite 114, St. Augustine, Florida 32092.

September 30, 2024

ASSETS	
Current Assets	
Cash	
Investments	
Due from other governments	
Prepaid expenses	
Deposits	
Total Current Assets	
Non-current Assets	
Restricted	
Investments	
Capital assets, being depreciated	
Infrastructure	
Improvements other than building	
Accumulated depreciation	
Total Non-current Assets	
Total Assets	

Governmental Activities

$	159,844	
82,707	
3,430	
18,445	
	1,172 	
	265,598 	

485,235

7,723,084	
88,600	
      (270,093)	
      8,026,826 	
      8,292,424 	

45,788	
54,789	
       105,000 	
       205,577 	

LIABILITIES	
Current Liabilities	
Accounts payable	
Accrued interest payable	
Bonds payable	
Total Current Liabilities	
Non-current Liabilities	
Bonds payable, net	
Total Liabilities	

	6,810,841 
	7,016,418 

NET POSITION	
Net investment in capital assets	
Restricted for debt service	
Unrestricted	
Total Net Poistion	

887,589	
170,668	
	217,749 	
 $	1,276,006 	

For the Year Ended September 30, 2024

Net (Expense)	
Revenues and	
Changes in	
Revenues	Net Position	
Capital	Governmental	
Contributions	Activities	

Program Charges for

$	(92,179)	
$	91,798	
$	-	$	(381)	
(463,313)	192,420	7,623,846	7,352,953	
(37,195)	37,041	-	(154)	
	(381,595)		499,097 		-  	117,502 	
 $	(974,282)	 $	820,356 	 $	7,623,846 	7,469,920	

Functions/Programs	Expenses	Services
Governmental Activities General government Physical environment Culture/recreation
Interest and other charges Total Governmental Activities

General Revenues	
Investment income	

	147,115 

Conveyance of assets to others		(6,345,931) Change in Net Position			1,271,104
Net Position - October 1, 2023		4,902 

Net Position - September 30, 2024

 $	1,276,006 

St. Augustine Lakes Community Development District BALANCE SHEET –
GOVERNMENTAL FUNDS
September 30, 2024

Total	
Governmental	
Funds	

Debt	Capital	
Service	Projects	

ASSETS	
Cash	
Investments	
Due from other governments	
Prepaid expenses	
Deposits	
Restricted assets	
Investments	
Total Assets	

$	159,844	
82,707	
1,369	
18,445	
1,172	

$	-	
-	
2,061	
-	
-	

$	-	
-	
-	
-	
-	

$	159,844	
82,707	
3,430	
18,445	
1,172	

General

FUND BALANCES	
Nonspendable - prepaid expenses	
Nonspendable - deposits	
Restricted for debt service	
Restricted for capital projects	
Unassigned	
Total Fund Balance	
Total Liabilities and Fund Balances	

18,445		-		-		18,445	
1,172		-		-		1,172	
-		465,477		-		465,477	
-		-		21,819		21,819	
198,132		-		-		198,132	
217,749		465,477		21,819		705,045	
$	263,537		$	465,477		$	21,819		$	750,833	

-		463,416		21,819		485,235	
$	263,537		$	465,477		$	21,819		$	750,833	

LIABILITIES AND FUND BALANCES	
LIABILITIES	
Accounts payable	

$	45,788	$	-	$	-	$	45,788

St. Augustine Lakes Community Development District RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCES TO NET POSITION OF GOVERNMENTAL ACTIVITIES
September 30, 2024

Total Governmental Fund Balances

Amounts reported for governmental activities in the Statement of Net Position	
are different because:	

Capital assets, infrastructure, $7,723,084, and improvements other than	
building, $88,600, net of accumulated depreciation, $(270,093), used in	
governmental activities are not current financial resources and therefore,	
are not reported at the fund level.	

Long-term liabilities, including bonds payable, $(6,970,000), net of bond	
discount, net, $54,159, are not due and payable in the current period and	
therefore, are not reported at the fund level.	

$	705,045

7,541,591

(6,915,841)

Accrued interest expense for long-term debt is not a current financial use	
and therefore, is not reported at the governmental fund level.	

	(54,789)

Net Position of Governmental Activities	 $	1,276,006 

St. Augustine Lakes Community Development District STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES – GOVERNMENTAL FUNDS

	Total	
	Debt		Governmental	
General	Service	Capital Projects	Funds	

For the Year Ended September 30, 2024

Revenues	
Special assessments	
Investment income	
Total Revenues	

$	321,259		
$	499,097		
$	-		
$	820,356	
7,707		22,991		116,417		147,115	
328,966		522,088		116,417		967,471	

Expenditures	
Current	
General government	
Physical environment	
Culture and recreation	
Capital outlay	
Debt service	
Principal	
Interest	
Total Expenditures	

92,179	
193,220	
37,195	
-	

-	
-	
-	
-	

92,179	
193,220	
37,195	
6,488,461	

-
-
- 6,488,461

-		100,000		-		100,000	
-		380,394		-		380,394	
322,594		480,394		6,488,461		7,291,449	

Other Financing Sources/(Uses)	
Transfers in	
Transfers out	
Total Other Financing Sources/(Uses)	

-		-		14,780		14,780	
-		(14,780)		-		(14,780)	
-		(14,780)		14,780		-	

Excess of revenues over/(under)	
expenditures	

6,372	41,694	(6,372,044)	(6,323,978)

Net Change in Fund Balances	6,372		26,914		(6,357,264)		(6,323,978)	
Fund Balances - October 1, 2023	211,377		438,563		6,379,083		7,029,023	

Fund Balances - September 30, 2024	
$	217,749		
$	465,477		
$	21,819		
$	705,045	

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF ACTIVITIES
For the 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:	

Principal payments are reported as expenditures at the fund level, but are reported	
as reductions of liabilities in the Statement of Net Position.	

Bond discount is amortized over the life of the bonds, at the government-wide level.	
This is the amount of amortization in the current year.	

At the fund level interest is recognized when due. At the government-wide level	
interest is accrued on outstanding debt. This is the current year change.	

$	(6,323,978)

Governmental funds report capital outlays as expenditures. However, in the		
Statement of Activities, the cost of those assets is allocated over their		
estimated useful lives as depreciation. This is the amount that capital outlay,		
$6,488,461, and capital contributions, $7,623,846, exceeded depreciation,		
$(270,093) and conveyances, $(6,345,931), in the current period.	7,496,283	

100,000

(1,886)

685

Change in Net Position of Governmental Activities	$	1,271,104

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES – BUDGET AND ACTUAL – GENERAL FUND
For the Year Ended September 30, 2024

Revenues	
Special assessments	
Investment income	
Total Revenues	

$  319,224	
-	
319,224	

$  321,259	
7,707	
328,966	

$  321,259	
7,707	
328,966	

$	-	
-	
-	

Expenditures	
Current	
General government	
Physical environment	
Culture/recreation	
Total Expenditures	

119,224	
177,250	
-	
296,474	

111,646	
194,103	
37,195	
342,944	

92,179	
193,220	
37,195	
322,594	

19,467	
883	
-	
20,350	

Variance with	
Final Budget	
Positive	
(Negative)	

Original	
Budget	

Final	
Budget	

Actual

Net Change in Fund Balances	22,750		(13,978)		6,372		20,350	
Fund Balances - October 1, 2023	-		36,728		211,377		174,649	

Fund Balances - September 30, 2024	
$	22,750		
$	22,750		
$  217,749		
$	194,999	

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The financial statements of the District have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The District's more significant accounting policies are described below.
Reporting Entity
The District was established on November 4, 2021, pursuant to the Uniform Community Development District Act of 1980, Chapter 190, Florida Statutes, as amended (the "Act"), and Ordinance 2021-81 of the St. Johns County, Florida Board of County Commissioners. The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of the infrastructure necessary for community development within its jurisdiction. The District is authorized to issue bonds for the purpose, among others, of financing, funding, planning, establishing, acquiring, constructing district roads, landscaping, and other basic infrastructure projects within or outside the boundaries of the St. Augustine Lakes Community Development District. The District is governed by a five-member Board of Supervisors. The District operates within the criteria established by Chapter 190, Florida Statutes.
As required by GAAP, these financial statements present the St. Augustine Lakes Community Development District (the primary government) as a stand-alone government. The reporting entity for the District includes all functions of government in which the District’s Board exercises oversight responsibility including, but not limited to, financial interdependency, selection of governing authority, designation of management, significant ability to influence operations and accountability for fiscal matters.
Based upon the application of the above-mentioned criteria as set forth in Governmental Accounting Standards the District has identified no component units.
Measurement Focus and Basis of Accounting

The basic financial statements of the District are composed of the following:

Government-wide financial statements

Fund financial statements

Notes to financial statements

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Measurement Focus and Basis of Accounting (Continued)

Government-wide Financial Statements
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Government-wide financial statements report all non-fiduciary information about the reporting government as a whole. These statements include all the governmental activities of the primary government. The effect of interfund activity has been removed from these statements.
Governmental activities are primarily supported by special assessments. Program revenues are netted with program expenses in the statement of activities to present the net cost of each program.

Amounts paid to acquire capital assets are capitalized as assets, rather than reported as an expenditure. Proceeds of long-term debt are recorded as liabilities in the government-wide financial statements, rather than as an other financing source.
Amounts paid to reduce long-term indebtedness of the reporting government are reported as a reduction of the related liability, rather than as an expenditure.
Fund Financial Statements

The underlying accounting system of the District is organized and operated on the basis of separate funds, each of which is considered to be a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, deferred outflows of resources liabilities, deferred inflows of resources, fund equity, revenues and expenditures or expenses, as appropriate. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.

Fund financial statements for the primary government’s governmental funds are presented after the government-wide financial statements. These statements display information about major funds individually.

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

2. Measurement Focus and Basis of Accounting (Continued)

b. Fund Financial Statements (Continued) Governmental Funds
The District reports fund balance in accordance with Governmental Accounting Standards Board Statement 54 – Fund Balance Reporting and Governmental Fund Type Definitions. The Statement requires the fund balance for governmental funds to be reported in classifications that comprise a hierarchy based primarily on the extent to which the government is bound to honor constraints on the specific purposes for which amounts in those funds can be spent.

The District has various policies governing the fund balance classifications.

Nonspendable Fund Balance – This classification consists of amounts that cannot be spent because they are either not in spendable form or are legally or contractually required to be maintained intact.
Restricted Fund Balance – This classification includes amounts that can be spent only for specific purposes stipulated by constitution, external resource providers, or through enabling legislation.

Assigned Fund Balance – This classification consists of the Board of Supervisors’ intent to be used for specific purposes, but are neither restricted nor committed. The assigned fund balances can also be assigned by the District’s management company.
Unassigned Fund Balance – This classification is the residual classification for the government’s general fund and includes all spendable amounts not contained in the other classifications. Unassigned fund balance is considered to be utilized first when an expenditure is incurred for purposes for which amounts in any of those unrestricted fund balance classifications could be used.
Fund Balance Spending Hierarchy – For all governmental funds except special revenue funds, when restricted, committed, assigned, and unassigned fund balances are combined in a fund, qualified expenditures are paid first from restricted or committed fund balance, as appropriate, then assigned and finally unassigned fund balances.

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Measurement Focus and Basis of Accounting (Continued)
b. Fund Financial Statements (Continued) Governmental Funds (Continued)
Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are considered to be available when they are collected within the current period, or soon thereafter, to pay liabilities of the current period. For this purpose, the District considers revenues to be available if they are collected within 60 days of the end of the current fiscal period.
Expenditures generally are recorded when a liability is incurred, as under accrual accounting. Interest associated with the current fiscal period is considered to be an accrual item and so has been recognized as revenue of the current fiscal period.
Under the current financial resources measurement focus, only current assets and current liabilities are generally included on the balance sheet. The reported fund balance is considered to be a measure of “available spendable resources”.
Governmental fund operating statements present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. Accordingly, they are said to present a summary of sources and uses of “available spendable resources” during a period.
Because of their spending measurement focus, expenditure recognition for governmental fund types excludes amounts represented by non-current liabilities. Since they do not affect net current assets, such long-term amounts are not recognized as governmental fund type expenditures or fund liabilities.
Amounts expended to acquire capital assets are recorded as expenditures in the year that resources are expended, rather than as fund assets. The proceeds of long-term debt are recorded as an other financing source rather than as a fund liability.
Debt service expenditures are recorded only when payment is due.
Basis of Presentation
Governmental Major Funds
General Fund – The General Fund is the District’s primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund.
Debt Service Fund – Accounts for debt service requirements to retire the special assessment bonds which were used to finance the construction of District infrastructure improvements.
Capital Projects Fund – The Capital Projects Fund accounts for the activity associated with the capital projects of the District.

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Basis of Presentation (Continued)

Non-current Governmental Assets/Liabilities

GASB Statement 34 requires that non-current governmental assets, such as capital assets, and non-current governmental liabilities, such as special assessment bonds be reported in the governmental activities column in the government-wide Statement of Net Position.

Assets, Liabilities, and Net Position or Equity

Cash and Investments

Florida Statutes require state and local governmental units to deposit monies with financial institutions classified as "Qualified Public Depositories," a multiple financial institution pool whereby groups of securities pledged by the various financial institutions provide common collateral from their deposits of public funds. This pool is provided as additional insurance to the federal depository insurance and allows for additional assessments against the member institutions, providing full insurance for public deposits.
The District is authorized to invest in those financial instruments as established by Section 218.415, Florida Statutes. The authorized investments consist of:
Direct obligations of the United States Treasury;

The Local Government Surplus Funds Trust or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperative Act of 1969;
Interest-bearing time deposits or savings accounts in authorized qualified public depositories;
Securities and Exchange Commission, registered money market funds with the highest credit quality rating from a nationally recognized rating agency.

Cash and investments include time deposits, certificates of deposit, money market funds, and all highly liquid debt instruments with original maturities of three months or less.

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

4. Assets, Liabilities, and Net Position or Equity (Continued)

Capital Assets
Capital assets, which include infrastructure and improvements other than building, are reported in the applicable governmental activities column.
The District defines capital assets as assets with an initial, individual cost of $5,000 or more and an estimated useful life in excess of two years. The valuation basis for all assets is historical cost.
The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend its useful life are not capitalized.
Major outlays for capital assets and improvements are capitalized as projects are constructed.
Depreciation of capital assets is computed and recorded by utilizing the straight-line method. Estimated useful lives of the various classes of depreciable capital assets are as follows:
Infrastructure	30 years
Improvements other than building	7 years
Budgets

Budgets are prepared and adopted after a public hearing for the governmental funds, pursuant to Chapter 190, Florida Statutes. The District utilizes the same basis of accounting for budgets as it does for revenues and expenditures in its various funds. The legal level of budgetary control is at the fund level. All budgeted appropriations lapse at year end. Formal budgets are adopted for the general and debt service funds. As a result, deficits in the budget columns of the accompanying financial statements may occur.

Unamortized Bond Discounts
Bond discounts are presented on the government-wide financial statements. The costs are amortized over the life of the bonds using the straight-line method. For financial reporting, the unamortized bond discount is netted with the applicable long-term debt.

NOTE B – CASH AND INVESTMENTS

All deposits are held in qualified public depositories and are included on the accompanying balance sheet as cash and investments.
Custodial Credit Risk – Deposits
Custodial credit risk is the risk that in the event of a bank failure, the District's deposits may not be returned to it. The District does not have a formal deposit policy for custodial credit risk, however, they follow the provisions of Chapter 280, Florida Statutes regarding deposits and investments. As of September 30, 2024, the District's bank balance was $161,396 and the carrying value was $159,844. Exposure to custodial credit risk was as follows. The District maintains all deposits in a qualified public depository in accordance with the provisions of Chapter 280, Florida Statutes, which means that all deposits are fully insured by Federal Depositors Insurance or collateralized under Chapter 280, Florida Statutes.

Investments
As of September 30, 2024, the District had the following investments and maturities:

Investments		Maturities		Fair Value	
Florida PRIME		39 days*		$	82,707	
Dreyfus Treasury Securities Cash Management		22 days*		485,235	
Total Investments				$	567,942	

* Weighted Average Maturity

The District categorizes its fair value measurements within the fair value hierarchy recently established by generally accepted accounting principles. The fair value is the price that would be received to sell an asset, or paid to transfer a liability, in an orderly transaction between market participants at the measurement date. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. The District uses a market approach in measuring fair value that uses prices and other relevant information generated by market transactions involving identical or similar assets, liabilities, or groups of assets and liabilities.
Assets or liabilities are classified into one of three levels. Level 1 is the most reliable and is based on quoted price for identical assets, or liabilities, in an active market. Level 2 uses significant other observable inputs when obtaining quoted prices for identical or similar assets, or liabilities, in markets that are not active. Level 3 is the least reliable and uses significant unobservable inputs that use the best information available under the circumstances, which includes the District’s own data in measuring unobservable inputs.

Based on the criteria in the preceding paragraph, the investments listed in Dreyfus Treasury Securities Cash Management are Level 1 assets.

NOTE B – CASH AND INVESTMENTS (CONTINUED)

Investments (Continued)

The District’s investment policy allows management to invest funds in investments permitted under Section 218.415, Florida Statutes. The investment in Florida PRIME is measured at amortized cost. Florida PRIME has established policies and guidelines regarding participant transactions and the authority to limit or restrict withdrawals or impose a penalty for an early withdrawal. As of September 30, 2024, there were no redemption fees, maximum transaction amounts, or any other requirement that would limit daily access to 100% of the account value.

Interest Rate Risk
The District does not have a formal investment policy that limits investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates.

Credit Risk
The District's investments are limited by state statutory requirements and bond compliance. The District has no investment policy that would further limit its investment choices. As of September 30, 2024, the District’s investments in Florida PRIME and Dreyfus Treasury Securities Cash Management were rated AAAm by Standard and Poor’s.

Concentration of Credit Risk

The District places no limit on the amount it may invest in any one fund. The investments in Florida PRIME are 15% of the District’s total investments and the District’s investments in Dreyfus Treasury Securities Cash Management represent 85% of the District's total investments.
The types of deposits and investments and their level of risk exposure as of September 30, 2024 were typical of these items during the fiscal year then ended. The District considers any decline in fair value for certain investments to be temporary.
NOTE C – INTERFUND TRANSFERS

Interfund transfers for the year ended September 30, 2024, consisted of the following:

Transfer Out
Transfer In	Debt Service Fund
 
Capital Projects Fund	$	14,780

Transfers were made in accordance with the Trust Indenture.

NOTE D – SPECIAL ASSESSMENT REVENUES
Assessments are non-ad valorem assessments on benefited property within the District. Operating and Maintenance Assessments are based upon the adopted budget and levied annually at a public hearing by the District. Debt Service Assessments are levied when bonds are issued and collected annually. The District may collect assessments directly or utilize the uniform method of collections (Chapter 197.3632, Florida Statues). Direct collected assessments are due as determined by annual assessment resolution adopted by the Board of Supervisors. Assessments collected under the uniform method are due and payable on November 1 or as soon as the assessment roll is certified and delivered to the Tax Collector. Per Section 197.162, Florida Statutes discounts are allowed for early payment at the rate of 4% in November, 3% in December, 2% in January, and 1% in February. Taxes paid in March are without discount.
All unpaid assessments become delinquent as of April 1. Virtually all unpaid assessments are collected via the sale of tax certificates on, or prior to, June 1; therefore, there were no material amounts receivable at fiscal year-end. Assessment levied for the 2023-2024 fiscal year were levied in September 2023.

NOTE E – CAPITAL ASSETS
Capital asset activity for the year ended September 30, 2024 was as follows:
Balance	Balance
October 1,	September 30,
	2023	 	Additions	 	Deletions	 	2024	

Governmental Activities:
Capital assets, not being depreciated

Infrastructure	-	7,723,084	-	7,723,084	
Improvements other than building		- 		88,600 		- 		88,600 	
Total Capital Assets, Being Depreciated		- 		7,811,684 		- 		7,811,684 	
Less accumulated depreciation for: Infrastructure	
-	
(257,436)	
-	
(257,436)	
Improvements other than building		- 		(12,657)		- 		(12,657)	
Total Accumulated Depreciation		- 		(270,093)		- 		(270,093)	
Total Capital Assets, Depreciated, Net		- 		7,541,591 		- 		7,541,591 	
Governmental Activities Capital Assets, Net	 $	45,308 	 $  21,653,898 	 $	(14,157,615)	 $	7,541,591 	

Construction in progress	 $	45,308   $ 14,112,307   $ (14,157,615)  Capital assets, being depreciated

 $	- 

   
Depreciation of $270,093 was charged to physical environment.

NOTE F – LONG-TERM DEBT
The following is a summary of activity for long-term debt of the Governmental Activities for the year ended September 30, 2024:

Bonds payable at October 1, 2023	$	7,070,000	
Principal payments		(100,000)	
Bonds payable at September 30, 2024	6,970,000	
Bond discount, net		(54,159)	
Long-term Debt, Net at September 30, 2024	$	6,915,841 	
District debt is comprised of the following at September 30, 2024:		
Special Assessment Bonds		
$7,070,000 Series 2022 Special Assessment Bonds due in annual principal installments beginning June 2024, maturing June 2053, at various interest rates between 4.70% and 5.50%, payable June 15 and December 15. Current portion is
$105,000.	

$	6,970,000 	

The annual requirements to amortize the principal and interest of bonded debt outstanding as of September 30, 2024 are as follows:

Year Ending
September 30,	
Principal	
Interest	
Total	

2025	

$	105,000		

$	375,694		

$	480,694	
2026	110,000		370,759		480,759	
2027	115,000		365,589		480,589	
2028	120,000		360,184		480,184	
2029	125,000		354,544		479,544	
2030-2034	745,000		1,667,288		2,412,288	
2035-2039	975,000		1,443,688		2,418,688	
2040-2044	1,280,000		1,150,681		2,430,681	
2045-2049	1,680,000		759,275		2,439,275	
2050-2053	1,715,000		242,275		1,957,275	
Totals	$	6,970,000		$	7,089,977		$ 14,059,977	

NOTE F – LONG-TERM DEBT (CONTINUED)
Summary of Significant Bonds Resolution Terms and Covenants
The Series 2022 Bonds are subject to redemption at the option of the District prior to their maturity, in whole or in part, at any time on or after June 15, 2033, at a price equal to the par amount of the respective Bonds thereof, together with accrued interest to the date of redemption. The Series 2022 Bonds are subject to extraordinary mandatory redemption prior to maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Trust Indenture.
The Trust Indenture established certain amounts be maintained in a reserve account. In addition, the Trust 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 agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements.
Depository Funds
The bond resolution establishes certain funds and determines the order in which revenues are to be deposited into these funds. A description of the significant funds, including their purposes, is as follows:
Reserve Funds - The Series 2022 Reserve Accounts were funded from the proceeds of the Series 2022 Bonds in an amount equal to 50% of the maximum annual debt service required for the Series 2022 Bonds at the date of issue until the Reserve Account Release Conditions have been satisfied as established in the Trust Indenture. Once the Release Conditions have been satisfied as established in the Trust Indenture the Reserve Account shall be reduced to an amount equal to 10% of the maximum annual debt service with respect to the then outstanding principal amount. Monies held in the reserve accounts will be used only for the purposes established in the Trust Indenture.

The following is a schedule of required reserve balances as of September 30, 2024:

Reserve		Reserve Balance	Requirement
 
Series 2022 Special Assessment Bonds	$	240,020	$	240,020

NOTE G – ECONOMIC DEPENDENCY

The Developer owns a significant portion of land within the District. The District’s activity is dependent upon the continued involvement of the Developer, the loss of which could have a material adverse effect on the District’s operations.

NOTE H – RELATED PARTY TRANSACTIONS

All voting members of the Board of Supervisors are employed by the Developer. The District recognized $804,558 in special assessments and $7,623,846 in capital contributions from the Developer for the year ended September 30, 2024.

NOTE I – RISK MANAGEMENT

The government is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions; and natural disasters for which the government carries commercial insurance. There were no claims or settled claims from these risks since inception.

INDEPENDENT AUDITORS’ 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
St. Augustine Lakes Community Development District St. Johns County, 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, as listed in the table of contents, of St. Augustine Lakes Community Development District, as of and for the year ended September 30, 2024, and the related notes to the financial statements, which collectively comprise the basic financial statements and have issued our report thereon dated November 10, 2025.

Report on Internal Control Over Financial Reporting
In planning and performing our audit, we considered St. Augustine Lakes Community Development District's internal control over financial reporting (internal control) as a basis for designing 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 St. Augustine Lakes Community Development District’s internal control. Accordingly, we do not express an opinion on the effectiveness of St. Augustine Lakes Community Development 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 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 have not been identified.

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To the Board of Supervisors
St. Augustine Lakes Community Development District

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether St. Augustine Lakes Community Development District's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant 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.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida November 10, 2025

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MANAGEMENT LETTER

To the Board of Supervisors
St. Augustine Lakes Community Development District St. Johns County, Florida

Report on the Financial Statements
We have audited the financial statements of the St. Augustine Lakes Community Development District as of and for the year ended September 30, 2024, and have issued our report thereon dated November 10, 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 Reports and Schedule
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 Financial Statements Performed in Accordance with Government Auditing Standards and our Independent Auditor’s Report on an examination conducted in accordance with AICPA Professionals Standards, AT-C Section 315 regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in that report, which is dated November 10, 2025, should be considered in conjunction with this management letter.
Prior Audit Findings
Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been made to address findings and recommendations made in the preceding financial audit report. There were no findings or recommendations in the preceding financial audit report.

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To the Board of Supervisors
St. Augustine Lakes Community Development District

Financial Condition and Management
Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, requires us to apply appropriate procedures and communicate the results of our determination as to whether or not St. Augustine Lakes Community Development District has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific conditions met. In connection with our audit, we determined that the St. Augustine Lakes Community Development District has not met one of the conditions described in Section 218.503(1), Florida Statutes.
Pursuant to Sections 10.554(1)(i)5.b. and 10.556(8), Rules of the Auditor General, we applied financial conditions assessment procedures as of September 30, 2024 for the St. Augustine Lakes Community Development District. It is management’s responsibility to monitor the St. Augustine Lakes Community Development District’s financial condition; our financial condition assessment was based in part on the representations made by management and the review of the financial information provided by the same.
Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations.
Specific Information

The information below was provided by management and has not been audited by us; therefore, we do not express an opinion or provide any assurance on the information.

As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)7, Rules of the Auditor General, St. Augustine Lakes Community Development District reported:
The total number of District employees compensated in the last pay period of the District’s fiscal year: 0
The total number of independent contractors, defined as individuals or entities that receive 1099s, to whom nonemployee compensation was paid in the last month of the District’s fiscal year: 11
All compensation earned by or awarded to employees, whether paid or accrued, regardless of contingency: $5,171.60
All compensation earned by or awarded to nonemployee independent contractors, whether paid or accrued, regardless of contingency: $269,582.43
Each construction project with a total cost of at least $65,000 approved by the District that is scheduled to begin on or after October 1, 2023, together with the total expenditures for such project: Capital Project 2022, $6,488,461
A budget variance based on the budget adopted under Section 189.016(4), Florida Statutes, before the beginning of the fiscal year being reported if the District amends a final adopted budget under Section 189.016(6), Florida Statutes: See below:

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To the Board of Supervisors
St. Augustine Lakes Community Development District

	

Original Budget		

Actual		Variance with Original Budget Positive (Negative)	
Revenues
Special assessments	
$ 319,224		
$ 321,259		
$	2,035	
Investment income	-		7,707		7,707	
Total Revenues	319,224		328,966		9,742	
Expenditures Current
General government	

119,224		

92,179		

27,045	
Physical environment	177,250		193,220		(15,970)	
Culture/recreation	-		37,195		(37,195)	
Total Expenditures	296,474		322,594		(26,120)	
Net change in fund balances	22,750		6,372		(16,378)	
Fund Balances - October 1, 2023	-		211,377		211,377	
Fund Balances - September 30, 2024	$ 22,750		$ 217,749		$	194,999	
As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)9, Rules of the Auditor General, the St. Augustine Lakes Community Development District reported:
The rate or rates of non-ad valorem special assessments imposed by the District:
$797.16 for the General Fund and $1,200 for the Debt Service Fund.
The amount of special assessments collected by or on behalf of the District: Total special assessments collected was $804,558.61.
The total amount of outstanding bonds issued by the District and the terms of such bonds are as follows: $6,970,000 Series 2022 Bonds due on June 1, 2053.
Additional Matters
Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements, or fraud, waste, or abuse, that has occurred or is likely to have occurred, that has an effect on the financial statements that is less than material, but which warrants the attention of those charged with governance. In connection with our audit, we did not note any such findings.

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To the Board of Supervisors
St. Augustine Lakes Community Development District
Purpose of this Letter

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, the Board of Supervisors, and applicable management, and is not intended to be and should not be used by anyone other than these specified parties.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida November 10, 2025

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INDEPENDENT ACCOUNTANTS’ REPORT/COMPLIANCE WITH SECTION 218.415, FLORIDA STATUTES

To the Board of Supervisors
St. Augustine Lakes Community Development District St. Johns County, Florida

We have examined St. Augustine Lakes Community Development District's compliance with Section 218.415, Florida Statutes during the year ended September 30, 2024. Management is responsible for St. Augustine Lakes Community Development District’s compliance with those requirements. Our responsibility is to express an opinion on St. Augustine Lakes Community Development 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 and, accordingly, included examining, on a test basis, evidence about St. Augustine Lakes Community Development District’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on St. Augustine Lakes Community Development District’s compliance with the specified requirements.

In our opinion, St. Augustine Lakes Community Development District complied, in all material respects, with the aforementioned requirements during the year ended September 30, 2024.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida November 10, 2025

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FIFTH ORDER OF BUSINESS

Berger, Toombs, Elam, Gaines & Frank
Certified Public Accountants  Pl
600 Citrus Avenue
Suite 200
Fort Pierce, Florida 34950
772/461-6120 // 461-1155
FAX: 772/468-9278

October 21, 2025

St. Augustine Lakes Community Development District Governmental Management Services
475 West Town Place, Suite 114 St. Augustine, FL 32092

The Objective and Scope of the Audit of the Financial Statements

You have requested that Berger, Toombs, Elam, Gaines & Frank CPAs PL ("we") audit St. Augustine Lakes Community Development District's, (the "District"), governmental activities and each major fund as of and for the year ending September 30, 2025, which collectively comprise the District's basic financial statements. We are pleased to confirm our acceptance and our understanding of this audit engagement by means of this letter for the year ending September 30, 2025, and thereafter if mutually agreed upon by St. Augustine Lakes Community Development district and Berger, Toombs, Elam, Gaines & Frank.

The objectives of our audit 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 opinion. 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 auditing standards generally accepted in the United States of America ("GAAS") and Government Auditing Standards issued by the Comptroller General of the United States ("GAS") will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and 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. 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 controls.

The Responsibilities of the Auditor

We will conduct our audit in accordance with GAAS and GAS. Those standards require that we comply with applicable ethical requirements. As part of an audit in accordance with GAAS and GAS, we exercise professional judgement and maintain professional skepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, based on an understanding of the entity and its environment, the applicable financial reporting framework, and the entity's system of internal control, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion;
Fort Pierce/ Stuart

Member AICPA	Member AICPA Division for CPA Firms Private Companies practlce Section

Member FICPA

•v'	Gaines & Frank

St. Augustine Lakes Community Development District October 21, 2025	•
Page 2

Consider the entity's system of internal control 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 th_e District's internal control. However, we will communicate to you in writing concerning any significant deficiencies or material weaknesses in internal control relevant to the audit of the financial statements that we have identified during the audit;
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, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair.presentation; and
Conclude, based on the audit evidence obtained, whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District's ability lo continue as a going concern for the reasonable period of time.

Because of the inherent limitations of an audit, together with the inherent limitations of controls, an unavoidable risk that some material misstatements may not be detected exists, even though the audit is properly planned and performed in accordance with GAAS and GAS. Because the determination of waste or abuse is subjective, GAS does not require auditors to perform specific procedures to detect waste or abuse in financial statement audits.
We will also communicate to the Board (a) any fraud involving senior management and fraud (whether caused by senior management or other employees) that causes a material misstatement of the financial statements that becomes known to us during the audit, and (b) any instances of noncompliance with laws and regulations that we become aware of during the audit (unless they are clearly inconsequential).
We will maintain our independence in accordance with the standards of the American Institute of Certified Public Accountants ("AICPA") and GAS.
The Responsibilities of Management and Identification of the Applicable Financial Reporting Framework
Management is responsible for:

Identifying and ensuring that the District complies with the laws and regulations applicable to its activities, and for informing us about all known violations of such laws or regulations,
other than those that are clearly inconsequential;

,QI	Gaines & Frank

St. Augustine Lakes Community Development District October 21, 2025	•
Page 3

The design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the District involving management, employees who have significant roles in internal control, and others where the fraud could have a material effect on the financial statements; and
Informing us of its knowledge of any allegations of fraud or suspected fraud affecting the District received in communications from employees, former employees, analysts, regulators, short sellers, vendors, customers or others.

Management is responsible for the required supplementary information ("RSI") which accounting principles generally accepted in the United States of America ("U.S. GAAP") require to be presented to supplement the basic financial statements.

The Board is responsible for informing us of its views about the risks of fraud, waste or abuse within the District, and its knowledge of any fraud, waste or abuse or suspected fraud, waste or abuse affecting the District.

Our audit will be conducted on the basis that management acknowledges and understands that it has responsibility:

For the preparation and fair presentation of the financial statements in accordance with
U.S. GAAP;

To evaluate subsequent events through the date the financial statements are issued. Management also agrees that it will not conclude on subsequent events earlier than the date of the management representation letter referred to below;
For the design, implementation and maintenance of internal control relevant to the preparation of fair presentation of financial statements that are free from material misstatement, whether due to fraud or error;

For report distribution; and

To provide us with:

Access to all information of which management is aware that is relevant to the. preparation and fair presentation of the financial statements including information relevant to disclosures;

Information relevant to the preparation and fair presentation of the financial statements, when needed, to allow for the completion of the audit in accordance with the proposed timeline;

Additional information that we may request from management for the purpose of the audit; and

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Unrestricted access to persons within the District from whom we determine it necessary to obtain audit evidence.

As part of our audit process, we will request from management written confirmation concerning representations made to us in connection with the audit, including among other items:

That management has fulfilled its responsibilities as set out in the terms of this Engagement Letter; and

That it believes the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole.
Reporting

We will issue a written report upon completion of our audit of the District's financial statements. Our report will be addressed to the Board of Supervisors of the District. Circumstances may arise iii which our report may differ from its expected form and content based on the results of our audit. Depending on the nature of these circumstances, it may be necessary for us to modify our opinion, or add an emphasis-of-matter paragraph or other-matter paragraph to our auditor's report.
If circumstances arise relating to the condition of the District's records, the availability of appropriate audit evidence or indications of a significant risk of material misstatement of the financial statements because of error, fraudulent financial reporting or misappropriation of assets which, in our professional judgement, prevent us from completing the audit or forming an opinion, we retain the unilateral right to take any course of action permitted by professional standards, including, but not limited to, declining to express an opinion or issue a report, or withdrawing from the engagement.

In addition to our report on the District's financial statements, we will also issue the following reports:

Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with GAS;
Auditor General Management Letter, if applicable; and

Report on Compliance with Section 218.415, Florida Statutes, if applicable.

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'-QI Gaines & frank

St. Augustine Lakes Community Development District October 21, 2025	-
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Records and Assistance

During the course of our engagement, we may accumulate records containing data that should be reflected in the District's books and records_ The District will determine that all such data, if necessary, will be so reflected, Accordingly, the District will not expect us to maintain copies of such records in our possession,

The assistance to be supplied by District personnel, including the preparation of schedules and analyses of accounts, will be discussed and coordinated with a designated individual, serving on behalf of management. The timely and accurate completion of this work is an essential condition to our completion of the audit and issuance of our audit report.

Non-audit Services
In connection with our audit, you have requested us to perform the following non-audit services: 1, Assistance in drafting the District's financial statements in accordance with accounting
principles generally accepted in the United States of America, based on information provided by the District While we will assist in drafting the financial statements, management retains responsibility for the financial statements, including their fair presentation, the selection and application of accounting principles, the accuracy and completeness of the underlying financial information, and for reviewing, approving, and accepting the financial statements prior to their issuance_ Management is also responsible for establishing and maintaining effective internal controls relevant to the financial reporting process,

GAS independence standards require that the auditor maintain independence so that opinions, findings, conclusions, judgments, and recommendations will be impartial and viewed as impartial by reasonable and informed third parties, Before we agree to provide a non-audit service to the District, we determine whether providing such a service would create a significant threat to our independence for GAS audit purposes, either by itself or in aggregate with other non-audit services provided, A critical component of our determination is consideration of management's ability to effectively oversee the non-audit services to be performed, The District has agreed to designate an individual, serving on behalf of management, who possesses suitable skill, knowledge, and experience, and who understands the non-audit services to be performed and described above sufficiently to oversee them, Accordingly, the management of the District agrees to the following:

1, The District will designate a qualified individual, serving in a management capacity, who
possesses suitable skill, knowledge, and experience to oversee the services;

2, The designated individual will assume all management responsibilities for the subject matter and scope of the non-audit service described above;

f "
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•v'	Gaines & Frank

St. Augustine Lakes Community Development District October 21, 2025
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The District will evaluate the adequacy and results of the services performed; and

The District accepts responsibility for the results and ultimate use of the services.

GAS further requires that we establish an understanding with the District's management or those charged with governance of the objectives of the non-audit services, the services to be performed, the District's acceptance of its responsibilities, the auditor's responsibilities, and any limitations of the non-audit services. We believe this Engagement Letter documents that understanding.

Other Relevant Information

In accordance with GAS, a copy of our most recent peer review report has been provided to you, for your information.

Fees and Costs

Our fees for the services described above are based upon the value of the services performed and the time required by the individuals assigned to the engagement, plus direct expenses. Billings are due upon submission. Our fee for the services described in this letter for the year ending September 30, 2025 will not exceed $3,575 unless the scope of the engagement is changed, the assistance which the District has agreed to furnish is not provided, or unexpected conditions are encountered, in which case we will discuss the situation with you before proceeding. Our fee and the timely completion of our work are based on anticipated cooperation from District personnel, timely responses to our inquiries, timely completion and delivery of client assistance requests, timely communication of all significant accounting and financial reporting matters, and the assumption that no unexpected circumstances will be encountered during the engagement. All other provisions of this letter will survive any fee adjustment.

Use and Ownership; Access to Audit Documentation

The Audit Documentation for this engagement is the property of Berger, Toombs, Elam, Gaines, & Frank. For the purposes of this Engagement Letter, the term "Audit Documentation" shall mean the confidential and proprietary records of Berger, Toombs, Elam, Gaines, & Frank's audit procedures performed, relevant audit evidence obtained, other audit-related workpapers, and conclusions reached. Audit Documentation shall not include custom-developed documents, data, reports, analyses, recommendations, and deliverables authored or prepared by Berger, Toombs, Elam, Gaines, & Frank for the District under this Engagement Letter, or any documents belonging to the District or furnished to Berger, Toombs, Elam, Gaines, & Frank by the District.

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St. Augustine Lakes Community Development District October 21, 2025	•
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Review of Audit Documentation by a successor auditor or as part of due diligence is subject to applicable Berger, Toombs, Elam, Gaines, & Frank policies, and will be agreed to, accounted for and billed separately. Any such access to our Audit Documentation is subject to a successor auditor signing an Access and Release Letter substantially in Berger, Toombs, Elam, Gaines, & Frank's form. Berger, Toombs, Elam, Gaines, & Frank reserves the right to decline a successor auditor's request to review our Audit Documentation.

In the event we are required by government regulation, subpoena or other legal process to produce our documents or our personnel as witnesses with respect to our engagement for the District, the District will, so long as we are not a party to the proceeding in which the information is sought, reimburse us for our professional time and expenses, as well as the fees and expenses of our counsel, incurred in responding to such requests.

Indemnification, Limitation of Liability, and Claim Resolution

Because we will rely on the District and its management and Board of Supervisors to discharge the foregoing responsibilities, the District agrees to indemnify, holds harmless and releases Berger, Toombs, Elam, Gaines & Frank, its partners, directors, and employees from all third-party claims, liabilities, losses and costs arising in circumstances where there has been a knowing misrepresentation by a member of the District's management.
The District and Berger, Toombs, Elam, Gaines & Frank agree that no claim arising out of, from, or relating to the services rendered pursuant to this engagement letter shall be filed more than two years after the date of the audit report issued by Berger, Toombs, Elam, Gaines & Frank or the date of this engagement letter if no report has been issued. To the fullest extent permitted by Florida law, our firm shall not be liable for any loss of profits, business interruption, or other consequential, incidental, or punitive damages. In all circumstances, the total liability for any claim arising from this engagement will not exceed the total amount of the fees paid by the District to Berger, Toombs, Elam, Gaines & Frank under this engagement letter. Notwithstanding the foregoing, nothing in this limitation of liability provision shall, or shall be interpreted or construed to, relieve the District of its payment obligations to Berger, Toombs, Elam, Gaines & Frank under this Engagement Letter.

Confidentiality

Berger, Toombs, Elam, Gaines & Frank is committed to the safe and confidential treatment of the District's proprietary information. Berger, Toombs, Elam, Gaines & Frank is required to maintain the confidential treatment of client information in accordance with relevant industry professional standards which govern the provision of services described herein. The District agrees that it will not provide Berger, Toombs, Elam, Gaines & Frank with any unencrypted electronic confidential or proprietary information, and the parties agree to utilize commercially reasonable measures to maintain the confidentiality of the District's information, including the use of collaborate sites to ensure the safe transfer of data between the parties.

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St. Augustine Lakes Community Development District October 21, 2025
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Retention of Records

We will return to you all original records you provide to us in connection with this engagement. Further, in addition to providing you with those deliverables set forth in this Engagement Letter, upon request, we will provide you with a copy of any records we prepare or accumulate in connection with such deliverables which are not otherwise reflected in your books and records without which your books and records would be incomplete. You have the sole responsibility for retaining and maintaining in your possession or custody all of your financial and non-financial records related to this engagement. We will not host, and will not accept responsibility to host, any of your records. We, however, may maintain a copy of any records of yours necessary for us to comply with applicable law and/or professional standards or to exercise our rights under this Engagement Letter. Any such records retained by us will be destroyed in accordance with our record retention policies.

Termination

Either party hereto may terminate this Engagement Letter for any reason upon fifteen (15) days' prior written notice to the other party. In the event the District terminates this engagement, the District will pay us for all services rendered, expenses incurred, and noncancelable commitments made by us on the District's behalf through the effective date of termination.

Either party may terminate this Engagement Letter upon written notice if: (i) circumstances arise that in its judgment cause its continued performance to result in a violation of law, a regulatory requirement, applicable professional or ethical standards, or in the case of Berger, Toombs, Elam, Gaines, & Frank, our client acceptance or retention standards; or (ii) if the other party is placed on a Sanctioned List, or if any director or executive of, or other person closely associated with such other party or its affiliate, is placed on a Sanctioned List.
Neither Berger, Toombs, Elam, Gaines & Frank nor the District shall be responsible for any delay or failure in its performance resulting from acts beyond our reasonable control or unforeseen or unexpected circumstances, such as, but not limited to, acts of God, government or war, riots or strikes, disasters, fires, floods, epidemics, pandemics, or outbreaks of communicable disease, cyberattacks, and internet or other system or network outages. At the District's option, the District may terminate this Engagement Letter where our services are delayed more than 120 days; however, the District is not excused from paying us for all amounts owed for services rendered and deliverables provided prior to the termination of this Engagement Letter.
The parties agree that those provisions of this Engagement Letter which, by their context, are intended to survive, including, but not limited to, payment, limitations on liability, claim resolution, use and ownership, and confidentiality obligations, shall survive the termination of this Engagement Letter.

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St. Augustine Lakes Community Development District October 21, 2025	•
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Miscellaneous

We may mention your name and provide a general description of the engagement in our client lists and marketing materials.

Each party hereto affirms it has not been placed on a Sanctioned List (as defined below) and will promptly notify the other party upon becoming aware that it has been placed on a Sanctioned List at any time throughout the duration of this Engagement Letter. The District shall not, and shall not permit third parties to, access or use any of the deliverables provided for hereunder, or Third-Party Products provided hereunder, in violation of any applicable sanctions laws or regulations, including, but not limited to, accessing or using the deliverables provided for hereunder or any Third-Party Products from any territory under embargo by the United States. The District shall not knowingly cause Berger, Toombs, Elam, Gaines & Frank to violate any sanctions applicable to Berger, Toombs, Elam, Gaines & Frank. As used herein "Sanctioned List" means any sanctioned person or entity lists promulgated by the Office of Foreign Assets Control of the U.S. Department of the Treasury and the U.S. State Department.

Any term of this Engagement Letter that would be prohibited by or impair our independence under applicable law or regulation shall not apply, to the extent necessary only to avoid such prohibition or impairment.

Governing Law

This Engagement Letter, including, without limitation, its validity, interpretaUon, construction, and enforceability, and any dispute, litigation, suit, action, claim, or other legal proceeding arising out of, from, or relating in any way to this Engagement Letter, any provisions herein, a report issued or the services provided hereunder, will be governed and construed in accordance with the laws of the State of Florida, without regard to its conflict of law principles, and applicable U.S. federal law.

Entire Agreement

This Engagement Letter constitutes the entire agreement between Berger, Toombs, Elam, Gaines & Frank and the District, and supersedes all prior agreements, understandings, and proposals, whether oral or written, relating to the subject matter of this Engagement Letter including any separate nondisclosure agreement executed between the parties.

If any term or provision of this Engagement Letter is determined to be invalid or unenforceable, such term or provision will be deemed stricken and all other terms and provisions will remain in full force and effect.

This Engagement Letter may be amended or modified only by a written instrument executed by both parties.

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Electronic Signatures and Counterparts

This Engagement Letter may be executed in one or more counterparts, each of which will be deemed to be an original, but all of which taken together will constitute one and the same instrument. Each party agrees that any electronic signature of a party to this Engagement Letter or any electronic signature to a document contemplated hereby (including any representation letter) is intended to authenticate such writing and shall be as valid and have the same force and effect as a manual signature.

Acknowledgement and Acceptance

Each party acknowledges that it has read and agrees to all of the terms contained herein. Each party and its signatory below represent that said signatory is a duly authorized representative of such party and has the requisite power and authority to bind such party to the undertakings and obligations contained herein.	•

Please sign and return this letter to indicate your acknowledgment of, and agreement with, the terms of this Engagement Letter.

Sincerely,
1>���b
BERGER, TOOMBS, ELAM, GAINES & FRANK CERTIFIED PUBLIC ACCOUNTANTS PL
Maritza Stonebraker, CPA

ehalf oJhe addressee:

Sign: ---1+--=--'-,�-----------------

Title:	�				 Date: ......ij-'---)..-+-$'\l+--'.:2J_.		_

6815 Dairy Road
Zephyrhills, FL 33542

813.788.2155
Bod1nePerry.com
Report on the Firm's System of Quality Control
To the Partners of	November 30, 2022
Berger, Toombs, Elam, Gaines & Frank, CPAs, PL
and the Peer Review Committee of the Florida Institute of Certified Public Accountants

We have reviewed the system of quality control for the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank, CPAs, PL (the firm), in effect for the year ended May 31, 2022. Our peer review was conducted In accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards).

A summary of the nature, objectives, scope, limitations of, and the procedures performed in a System Review as described in the Standards may be found al aicpa.org/prsummary. The summary also includes an explanation of how engagements Identified as not performed or reported In conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating.
Firm's Responsiblllty
The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported in conformity with professional standards, when appropriate, and for remediating weaknesses In its system of quality control, if any.
Peer Reviewer's Responsibility
Our responsibility is to express an opinion on the design of the system of quality control, and the firm's compliance therewith based on our review.
Required Selections and Considerations
Engagements selected for review Included engagements performed under Government Auditing Standards, including a compliance audit under the Single Audit Act.
As a part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in determining the nature and extent of our procedures.
Opinion
In our opinion, the system of quality control for the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank, CPAs, PL, in effect for the year ended May 31, 2022, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies), or fall. Berger, Toombs, Elam, Gaines & Frank, CPAs, PLC, has received a peer review rating of pass.

Bodine Perry	(BERGER_REPORT22)

ADDENDUM TO ENGAGEMENT LETTER BETWEEN BERGER, TOOMBS, ELAM, GAINES AND FRANK AND ST. AUGUSTINE LAl(ES COMMUNITY DEVELOPMENT DISTRICT
(DATED OCTOBER 21, 2025)

Public Records. Auditor shall, pursuant to and in accordance with Section 119.0701, Florida Statutes, comply with the public records laws of the State of Florida, and specifically shall:

Keep and maintain public records required by the District to perform the services or work set forth in this Agreement; and

Upon the request of the District's custodian of public records, provide the District with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes, or as otherwise provided by law; and

Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of the contract term and following completion of the Agreement if the Auditor does not transfer the records to the District; and
Upon completion of the Agreement, transfer, at no cost to the District, all public records in possession of the Auditor or keep and maintain public records required by the District to perform the service or work provided for in this Agreement. If the Auditor transfers all public records to the District upon completion of the Agreement, the Auditor shall destroy any duplicate public records that are exempt or confidential and exempt from public disclosure requirements. If the Auditor keeps and maintains public records upon completion of the Agreement, the Auditor shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the District, upon request from the District's custodian of public records, in a format that is compatible with the information technology systems of the District.

Auditor acknowledges that any requests to inspect or copy public records relating to this Agreement must be made directly to the District pursuant to Section 119.0701(3), Florida Statutes. If notified by the District of a public records request for records not in the possession of the District but in possession of the Auditor, the Auditor shall provide such records to the District or allow the records to be inspected or copied within a reasonable time. Auditor acknowledges that should Auditor fail to provide the public records to the District within a reasonable time, Auditor may be subject to penalties pursuant to Section 119.10, Florida Statutes.

IF THE AUDITOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE AUDITOR'S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT/CONTRACT, THE AUDITOR MAY CONTACT THE CUSTODIAN OF PUBLIC RECORDS FOR THE DISTRICT AT:
GMS-NF,LLC
475 WEST TOWN PLACE, SUITE 114 ST. AUGUSTINE, FL 32092 TELEPHONE: 904-940-5850
EMAIL: JOLIVER@GMSNF.COM

Auditor:  Maritza  .�tnnPh1•!:1lTPI·

District·  t. Augustine Lakes CDD

By:

 \1,vJ	

By:_�	I( 
Title: Director	/Y'0
Date: October 21, 2025

NINTH ORDER OF BUSINESS

St. Augustine Lakes
Community Development District

Unaudited Financial Reporting
November 30, 2025

Table of Contents

1		Balance Sheet	

2-3	
	General Fund	

4	
	Debt Service Fund Series 2022	

5	
	Capital Project Fund Series 2022	

6	
	Capital Reserve Fund	

7-8	
	Month to Month	

9	
	Long Term Debt Report	

10	
	Assessment Receipt Schedule	

11	
	Check Register	

Combined Balance Sheet November 30, 2025

General
Fund

Debt Service
Fund

Capital Reserve
Fund

Capital Project
Fund

Totals
Governmental Funds

Assets:
Cash:
Operating Account	

$	134,388	

$		

-	$	

6,000	

$	

-	$	

140,388	
Accounts Receivable	-			-	-		-	-	
Assessments Receivable	-			-	-		-	-	
Due from General Fund Due from Developer	-
-	29,279
-	-	
-	-
-	29,279
-	
Due from Other Governmental Units	-	-		-	-	-	
Investments:							
State Board of Administration (SBA)	1,879	-	40,706	-	42,585	

Series 2022
Reserve	

-	

238,314	

-	

-	

238,314	
Interest	-	119	-	-	119	
Revenue	-	219,556	-	-	219,556	
Prepayment	-	15,704	-	-	15,704	
Sinking	-	67	-	-	67	
Redemption	-	-	-	-	-	
Construction	-	-	-	30,867	30,867	

Prepaid Expenses	
-	
-	
-	
-	-	
Deposits	1,737	-	-	-	1,737	
Total Assets	$	138,004	$	503,040	$	46,706	$	30,867	$	718,617	

Liabilities:
Accounts Payable	

$	

5,116	

$	

-	$	

-	$	

-	$	

5,116	
Accrued Expenses		1,172		-	-	-	1,172	
Accounts FICA Payable		-		-	-	-	-	
Due to Debt Service		29,279		-	-	-	29,279	
Due to Capital Reserve		-		-	-	-	-	
Total Liabilites	$	35,567	$	-	$	-	$	-	$	35,567	

Fund Balance:
Nonspendable: Prepaid Items	

$	

-	

$	

-	$	

-	$	

-	$	

-	
Deposits
Restricted for:		1,737		-	-	-	1,737	
Debt Service	-	503,040	-	503,040	
Capital Project			-	30,867	30,867	
Assigned for:													
Capital Reserve Fund	-	-	46,706	-		46,706	
Unassigned	100,700	-	-	-		100,700	
Total Fund Balances	$	102,437	$	503,040	$	46,706	$	30,867	$	683,050	
							
Total Liabilities & Fund Balance	$	138,004	$	503,040	$	46,706	$	30,867	$	718,617	

	Adopted		Prorated Budget	Actual		
	Budget		Thru 11/30/25	Thru 11/30/25	Variance	

Revenues:						
Special Assessments - Tax Roll	$	598,420		$	36,721	$	36,721	$	-	
Interest Income	6,000		1,000	144	(856)	
Total Revenues	$	604,420		$	37,721	$	36,865	$	(856)	

Expenditures:						
General & Administrative:						
Supervisor Fees	$	12,000		$	2,000	$	1,000	$	1,000	
PR-FICA	918	-	153	77	77	
Engineering	9,000		1,500	-	1,500	
Attorney	15,000		2,500	600	1,900	
Annual Audit	3,575		-	-	-	
Assessment Administration	2,783		2,783	2,783	-	
Arbitrage Rebate	450		-	-	-	
Dissemination Agent	2,783		2,783	464	2,319	
Software Licensing	1,500		1,500	750	750	
Trustee Fees	7,188		2,288	2,288	-	
Management Fees	55,745		9,291	9,291	-	
Information Technology	2,124		354	354	-	
Website Maintenance	1,416		236	236	-	
Telephone	200		33	13	20	
Postage & Delivery	850		142	166	(24)	
Insurance General Liability	7,500		7,500	7,398	102	
Printing & Binding	500		83	24	59	
Legal Advertising	2,500		417	66	351	
Other Current Charges	1,200		200	210	(10)	
Meeting Room	-		-	600	(600)	
Office Supplies Property Tax Bill
Dues, Licenses & Subscriptions	450
- 175		75
- 29	1
- 175	74
- (146)	
Total General & Administrative	$	127,854		$	33,866	26,495	$	7,371	

	Adopted	Prorated Budget	Actual		
	Budget	Thru 11/30/25	Thru 11/30/25	Variance	

Operations & Maintenance					
Amenity Center
Electric	

$	9,000	

$	1,500	

$	1,312	

$	188	
Water/Sewer/Irrigation	9,000	1,500	647	853	
Security	22,000	3,667	-	3,667	
Security Services Patrol	15,000	2,500	2,279		
Pool Maintenance	17,905	2,984	2,825	159	
Pool Permits	350	350	-	350	
Pool Attendants	37,412	-	-	-	
Janitorial	4,100	683	632	51	
Repairs & Maintenance	5,000	833	375	458	
Special Events	10,000	1,667	-	1,667	
Insurance - Property	13,365	13,365	10,984	2,381	
Subtotal Amenity Center	$	143,132	$	29,050	19,053	$	9,775	

Grounds Maintenance
Field Mgmt / Admin	

$	22,800	

$	3,800	

$	3,800	

$	-	
Landscape Maintenance	160,050	26,675	26,675	-	
Landscape Contingency	18,000	3,000	1,390	1,610	
Tree Removals	24,000	2,850	2,850	-	
Lake Maintenance	17,800	2,967	2,550	417	
Wetland Mitigation	13,000	-	-	-	
Grounds Maintenance	10,000	-	-	-	
Pet Waste Disposal	5,784	964	964	-	
Electric	11,000	1,833	1,435	399	
Miscellaneous	6,000	1,000	-	1,000	
Holiday Decorations	15,000	-	-	-	
Subtotal Grounds Maintenance	$	313,434	$	44,756	$	39,664	$	5,092	
					
Total Operations & Maintenance	$	456,566	$	73,805	$	58,717	$	14,867	
					
Total Expenditures	$	584,420	$	107,671	$	85,212	$	22,238	
					
Excess (Deficiency) of Revenues over Expenditures	$	20,000		$	(48,346)		

Other Financing Sources/(Uses):					
Capital Reserve Transfer Out	$	(20,000)	$	(6,000)	$	(6,000)	$	-	
Interfund Transfer In	-	-	6,000	6,000	
Total Other Financing Sources/(Uses)	$	(20,000)	$	(6,000)	$	-	$	6,000	
					
Net Change in Fund Balance	$	0		$	(48,346)		
					
Fund Balance - Beginning	$	-		$	150,783		
					
Fund Balance - Ending	$	0		$	102,437		

	Adopted	Prorated Budget	Actual		
	Budget	Thru 11/30/25	Thru 11/30/25	Variance	

Revenues:					
Special Assessments - Tax Roll	$	480,528	$	29,279	$	29,279	$	-	
Interest Income	15,000	2,500	2,888	388	
Total Revenues	$	495,528	$	31,779	$	32,168	$	388	

Expenditures:					
Interest -12/15	$	184,286	$	-	$	-	$	-	
Interest - 6/15	184,286	-	-	-	
Principal - 6/15	110,000	-	-	-	
Special Call - 6/15	-	-	-	-	
Total Expenditures	$	478,571	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	16,957	$	31,779	$	32,168	$	388	

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	(5,221)	$	(5,221)	
Total Other Financing Sources/(Uses)	$	-	$	-	$	(5,221)	$	(5,221)	
					
Net Change in Fund Balance	$	16,957	$	31,779	$	26,946	$	(4,833)	
					
Fund Balance - Beginning	$	274,613		$	476,094		
					
Fund Balance - Ending	$	291,570		$	503,040		

Total Revenues	$	154

Actual

Thru 11/30/25

Revenues

Interest Income

$

154

Expenditures:

Capital Outlay

$

-

Other Financing Sources/(Uses)

Transfer In/(Out)

$

5,221

Fund Balance - Ending	$	30,867

Fund Balance - Beginning	$	25,492

Net Change in Fund Balance	$	5,375

Total Other Financing Sources (Uses)	$	5,221

Excess (Deficiency) of Revenues over Expenditures	$	154

Total Expenditures	$	-

Adopted	Prorated Budget	Actual	
Budget	Thru 11/30/25	Thru 11/30/25	Variance	

Revenues		
Interest	$	500	$	83	$	295	$	211	
Total Revenues	$	500	$	83	$	295	$	211	

Expenditures:					
Capital Outlay	$	-	$	-	$	-	$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	500		$	295		

Other Financing Sources/(Uses)					
Transfer In - Capital Reserve	$	20,000	$	6,000	$	6,000	$	-	
Interfund Transfer (Out)	-	-	(6,000)		
Total Other Financing Sources (Uses)	$	20,000	$	6,000	$	-	$	-	
					
Net Change in Fund Balance	$	20,500		$	295		
					
Fund Balance - Beginning	$	46,307		$	46,412		
					
Fund Balance - Ending	$	66,807		$	46,706		

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

Revenues:

Special Assessments - Tax Roll Special Assessments -Direct Interest Income	$	-
- 138	$	36,721
- 6	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	36,721
-	-	-	-	-	-	-	-	-	-	-
-	-	-	-	-	-	-	-	-	-	144	
Total Revenues	$	138	$	36,728	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	36,865	

Expenditures:				
General & Administrative:				

Supervisor Fees	
$	1,000	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	1,000	
PR-FICA		77		-	-			-		-		-		-	-			-		-		-		-		77	
Engineering		-		-	-			-		-		-		-	-			-		-		-		-		-	
Attorney		600		-	-			-		-		-		-	-			-		-		-		-		600	
Annual Audit		-		-	-			-		-		-		-	-			-		-		-		-		-	
Assessment Administration		2,783		-	-			-		-		-		-	-			-		-		-		-		2,783	
Arbitrage Rebate		-		-	-			-		-		-		-	-			-		-		-		-		-	
Dissemination Agent		232		232	-			-		-		-		-	-			-		-		-		-		464	
Software Licensing		750		-	-			-		-		-		-	-			-		-		-		-		750	
Trustee Fees		2,288		-	-			-		-		-		-	-			-		-		-		-		2,288	
Management Fees		4,645		4,645	-			-		-		-		-	-			-		-		-		-		9,291	
Information Technology		177		177	-			-		-		-		-	-			-		-		-		-		354	
Website Maintenance		118		118	-			-		-		-		-	-			-		-		-		-		236	
Telephone		10		3	-			-		-		-		-	-			-		-		-		-		13	
Postage & Delivery		36		130	-			-		-		-		-	-			-		-		-		-		166	
Insurance General Liability		7,398		-	-			-		-		-		-	-			-		-		-		-		7,398	
Printing & Binding		13		11	-			-		-		-		-	-			-		-		-		-		24	
Legal Advertising		66		-	-			-		-		-		-	-			-		-		-		-		66	
Other Current Charges		107		103	-			-		-		-		-	-			-		-		-		-		210	
Meeting Room		-		600	-			-		-		-		-	-			-		-		-		-		600	
Office Supplies		1		0	-			-		-		-		-	-			-		-		-		-		1	
Property Tax Bill		-		-	-			-		-		-		-	-			-		-		-		-		-	
Dues, Licenses & Subscriptions		175		-	-			-		-		-		-	-			-		-		-		-		175	
Total General & Administrative	$	20,476	$	6,019	$	-		$	-	$	-	$	-	$	-	$	-		$	-	$	-	$	-	$	-	$	26,495	

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

Operations & Maintenance													
Amenity Center
Electric	

$	667	

$	645	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	$	1,312	
Water/Sewer/Irrigation	332	315	-	-	-	-	-	-	-	-	-	-	647	
Security	-	-	-	-	-	-	-	-	-	-	-	-	-	
Security Services Patrol	977	1,302	-	-	-	-	-	-	-	-	-	-	2,279	
Pool Maintenance	1,300	1,525	-	-	-	-	-	-	-	-	-	-	2,825	
Pool Chemicals	-	-	-	-	-	-	-	-	-	-	-	-	-	
Pool Permits	-	-	-	-	-	-	-	-	-	-	-	-	
Pool Attendants	-	-	-	-	-	-	-	-	-	-	-	-	-	
Janitorial	332	300	-	-	-	-	-	-	-	-	-	-	632	
Repairs & Maintenance	225	150	-	-	-	-	-	-	-	-	-	-	375	
Special Events	-	-	-	-	-	-	-	-	-	-	-	-	-	
Insurance - Property	10,984	-	-	-	-	-	-	-	-	-	-	-	10,984	
Subtotal Amenity Center	$	14,816	$	4,237	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	19,053	

Grounds Maintenance				
Field Mgmt / Admin	$	1,900	$	1,900	$	-		$	-	$	-	$	-	$	-	$	-		$	-	$	-	$	-	$	-	$	3,800	

Landscape Maintenance	13,338	13,338	-	-	-	-	-	-	-	-	-	-	26,675	
Landscape Contingency	1,390	-	-	-	-	-	-	-	-	-	-	-	1,390	
Tree Removals	-	2,850	-	-	-	-	-	-	-	-	-	-	2,850	
Irrigation Repairs	-	-	-	-	-	-	-	-	-	-	-	-	-	
Lake Maintenance	1,275	1,275	-	-	-	-	-	-	-	-	-	-	2,550	
Wetland Mitigation	-	-	-	-	-	-	-	-	-	-	-	-	-	
Grounds Maintenance	-	-	-	-	-	-	-	-	-	-	-	-	-	
Pet Waste Disposal	482	482	-	-	-	-	-	-	-	-	-	-	964	
Reclaim Water	-	-	-	-	-	-	-	-	-	-	-	-	-	
Electric	704	731	-	-	-	-	-	-	-	-	-	-	1,435	
Miscellaneous	-	-	-	-	-	-	-	-	-	-	-	-	-	
Holiday Decorations	-	-	-	-	-	-	-	-	-	-	-	-	-	
Subtotal Grounds Maintenance	$	19,088	$	20,575	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	39,664	
				
Total Operations & Maintenance	$	33,905	$	24,812	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	58,717	
				
Total Expenditures	$	54,380	$	30,832	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	85,212	
				
Excess (Deficiency) of Revenues over Expenditures	$	(54,243)	$	5,896	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	(48,346)	

Other Financing Sources/Uses:				
Capital Reserve Transfer (Out)	-	6,000	-	-	-	-	-	-	-	-	-	-	6,000	
Capital Reserve Transfer In	-	(6,000)	-	-	-	-	-	-	-	-	-	-	(6,000)	
Total Other Financing Sources/Uses	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
				
Net Change in Fund Balance	$	(54,243)	$	5,896	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	(48,346)	

St. Augustine Lakes
Community Development District Long Term Debt Report

Series 2022, Special Assessment Revenue Refunding Bonds	

Interest Rate:	
4.7-5.5%	
Maturity Date:	6/15/2053	
Reserve Fund Definition	50% of Maximum Annual Debt Service	
Reserve Fund Requirement:	$238,927	
Reserve Fund Balance	238,314	
Bonds Outstanding -	$7,070,000	
Less: June 15, 2024	($100,000)	
Less: December 15, 2024- Special Call	($20,000)	
Less: June 15, 2025	($105,000)	
Less: June 15, 2025-Special Call	($20,000)	
	
Current Bonds Outstanding	$6,825,000	

ST AUGUSTINE LAKES COMMUNITY DEVELOPMENT DISTRICT
Fiscal Year 2026 Assessments Receipts Summary

ASSESSED	# O&M UNITS ASSESSED	
SERIES 2022 DEBT ASSESSED	
O&M ASSESSED	
TOTAL ASSESSED	
ASSESSED REVENUE TAX ROLL	426	477,144.00	598,421.54	1,075,565.54	

DUE/RECEIVED	
BALANCE DUE	SERIES 2022 DEBT RECEIVED	
O&M RECEIVED	
TOTAL RECEIVED	
TOTAL ROLL DUE/RECEIVED	1,009,564.74	29,279.37	36,721.43	66,000.80	
TOTAL NET ASSESSMENTS	1,009,564.74	29,279.37	36,721.43	66,000.80	
(1) Assessments for bulk lands are due: 35% due 12/1/24, 2/1/25 and 30% due 5/1/25
SUMMARY OF TAX ROLL RECEIPTS	
ST JOHNS COUNTY
DISTRIBUTION	DATE RECEIVED	SERIES 2022 DEBT
RECEIVED	O&M RECEIVED	TOTAL RECEIVED	
1	11/4/2025	1,666.81	2,090.48	3,757.29	
2	11/20/2025	10,744.53	13,475.50	24,220.03	
3	11/24/2025	16,868.03	21,155.45	38,023.48	
		-	-	-	
		-	-	-	
		-	-	-	
		-	-	-	
		-	-	-	
		-	-	-	
		-	-	-	
		-	-	-	
		-	-	-	
		-	-	-	
TOTAL RECEIVED TAX ROLL	29,279.37	36,721.43	66,000.80	

PERCENT COLLECTED	2022	O&M	TOTAL	
% COLLECTED TAX ROLL	6.14%	6.14%	6.14%	

TENTH ORDER OF BUSINESS

St. Augustine Lakes
COMMUNITY DEVELOPMENT DISTRICT

Fiscal Year 2025
Check Register

Date	check #'s		Amount		
General Fund					
10/1/25 - 10/31/25	365-382	$		47,095.44	
11/1/25 - 11/30/25	383-398			33,029.21	
	SUBTOTAL	$		80,124.65	
					
Date	Autopays		Amount		

10/01/25	
ROLLKALL TECHNOL			
1,270.50	
10/20/25	SJCUD			332.02	
10/30/25	FPL			1,400.05	
10/30/25	IRS FICA PAYMENT			153.00	
11/04/25	ROLLKALL TECHNOL			130.20	
11/18/25	SJCUD			315.25	
11/28/25	FPL			1,365.62	
	SUBTOTAL	$		4,966.64	
					
	TOTAL	$		85,091.29	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
10/07/25 00027	9/24/25 6437	202509 320-57200-46310	*	4,000.00
(13) DEAD PINES REMOVED
THE BRANCH MANAGER INC.	4,000.00 000365
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/07/25 00021 10/01/25 4441	202510 330-53800-46400	*	1,300.00
OCT POOL SERVICES
C BUSS ENTERPRISES	1,300.00 000366
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/07/25 00031	9/30/25 93402434 202509 330-53800-46000	*	150.00
ZOLL 3 AED-AUTO AGREEMENT
CINTAS CORPORATION	150.00 000367
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/07/25 00023 10/01/25 1335	202510 330-53800-46100	*	300.00
OCT JANITORIAL SERVICES
COASTAL AMENITY SERVICES, LLC	300.00 000368
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/07/25 00024 10/01/25 2510-SAL 202510 320-57200-46700	*	482.00
OCT PET WASTE SERVICES
DOODY DADDY LLC	482.00 000369
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/07/25 00026	9/30/25 7353011	202509 310-51300-48000	*	67.28
NOTICE OF MEETING-9/22/25
GANNETT MEDIA CORP	67.28 000370
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/07/25 00004	9/15/25 53	202510 310-51300-31400	*	2,783.00
FY26 ASSESSMENT ADMIN
GOVERNMENTAL MANAGEMENT SERVICES	2,783.00 000371
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/07/25 00010 10/01/25 428765	202510 320-57200-34000	*	1,900.00
OCT FIELD MANAGEMENT
VESTA PROPERTY SERVICES INC	1,900.00 000372
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/07/25 00012	9/24/25 998355	202509 320-57200-46320	*	719.20
IRRIGATION REPAIRS-PUMP 3
YELLOWSTONE LANDSCAPE-SOUTHEAST LLC	719.20 000373
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/07/25 00012	9/26/25 999905	202509 320-57200-46320	*	1,301.41
IRRIGATION REPAIRS
YELLOWSTONE LANDSCAPE-SOUTHEAST LLC	1,301.41 000374
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/14/25 00004 10/01/25 52	202510 310-51300-34000	*	4,645.42
OCT MANAGEMENT FEES
10/01/25 52	202510 310-51300-35300	*	118.00
OCT WEBSITE ADMIN
10/01/25 52	202510 310-51300-35100	*	177.00
OCT INFORMATION TECH
SAUG ST AUGUSTINE L TLEE

DATE	DATE	
	10/01/25	
	10/01/25	
	10/01/25	
	10/01/25	
	10/01/25	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
52	202510 310-51300-31300	*	231.92
OCT DISSEMINATION SVCS
52	202510 310-51300-51000	*	.51
OFFICE SUPPLIES
52	202510 310-51300-42000	*	36.36
POSTAGE
52	202510 310-51300-42500	*	13.35
COPIES
52	202510 310-51300-41000	*	9.99
TELEPHONE
GOVERNMENTAL MANAGEMENT SERVICES	5,232.55 000375
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/14/25 00014 10/08/25 2068406	202510 320-57200-46400	*	1,275.00
OCT LAKE MAINTENANCE
THE LAKE DOCTORS INC	1,275.00 000376
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/14/25 00012 10/01/25 1000006	202510 320-57200-46200	*	13,337.50
OCT LANDSCAPE MAINTENANCE
YELLOWSTONE LANDSCAPE-SOUTHEAST LLC	13,337.50 000377
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/14/25 00012	9/22/25 997172	202509 320-57200-46300	*	10,730.00
SEEDING OF BARE AREAS
YELLOWSTONE LANDSCAPE-SOUTHEAST LLC	10,730.00 000378
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/28/25 00028 10/24/25 3	202510 310-51300-49000	*	100.00
AMORT SE2022 PREPAY $20K
DISCLOSURE SERVICES LLC	100.00 000379
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/28/25 00002	9/11/25 29129	202510 310-51300-45000	*	1,500.00
FY26 WORKERS COMPENSATION
EGIS INSURANCE ADVISORS LLC	1,500.00 000380
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/28/25 00012 10/16/25 1016138	202510 320-57200-46300	*	1,390.00
COMMON AREA SOD
YELLOWSTONE LANDSCAPE-SOUTHEAST LLC	1,390.00 000381
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/28/25 00012 10/16/25 1016137	202509 320-57200-46320	*	527.50
SEP IRRIGATION REPAIRS
YELLOWSTONE LANDSCAPE-SOUTHEAST LLC	527.50 000382
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/04/25 00021 10/25/25 4620	202511 330-53800-46400	*	1,300.00
NOV POOL SERVICES
10/25/25 4620	202511 330-53800-46400	*	225.00
CODE BROWN SERVICE CALL
C BUSS ENTERPRISES	1,525.00 000383
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
SAUG ST AUGUSTINE L TLEE

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
11/04/25 00023 11/01/25 1359	202511 330-53800-46100	*	300.00
NOV JANITORIAL SERVICES
COASTAL AMENITY SERVICES, LLC	300.00 000384
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/04/25 00020 10/31/25 1623	202510 310-51300-31310	*	750.00
ANNUAL SOFTWARE LICENSE
DISCLOSURE TECHNOLOGY SERVICES LLC	750.00 000385
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/04/25 00026 10/31/25 7406036	202510 310-51300-48000	*	65.92
NOTICE OF MEETING-10/27
GANNETT MEDIA CORP	65.92 000386
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/04/25 00006 10/24/25 3642526	202507 310-51300-31500	*	1,124.00
JUL GENERAL COUNSEL
KUTAK ROCK LLP	1,124.00 000387
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/04/25 00019 11/01/25 11012025 202511 300-20700-10300	*	30.32
10/9 SJC TAXT INT 3
11/01/25 11012025 202511 300-20700-10300	*	4,147.87
10/28 SJC TAX EXCESS FEES
ST AUGUSTINE LAKES CDD C/O BANK	4,178.19 000388
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/04/25 00036 10/29/25 177781	202510 330-53800-46000	*	225.00
REPLACED DAMAGED PANEL
FLORIDA ULS OPERATING LLC	225.00 000389
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/12/25 00023	1/01/25 1123	202501 330-53800-46100	*	300.00
JAN JANITORIAL SERVICES
COASTAL AMENITY SERVICES, LLC	300.00 000390
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/12/25 00023	5/01/25 1211	202505 330-53800-46100	*	400.00
MAY JANITORIAL SERVICES
COASTAL AMENITY SERVICES, LLC	400.00 000391
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/12/25 00024 11/01/25 2511-SAL 202511 320-57200-46700	*	482.00
NOV PET WASTE SERVICES
DOODY DADDY LLC	482.00 000392
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/12/25 00004 11/01/25 54	202511 310-51300-34000	*	4,645.42
NOV MANAGEMENT FEES
11/01/25 54	202511 310-51300-35300	*	118.00
NOV WEBSITE ADMIN
11/01/25 54	202511 310-51300-35100	*	177.00
NOV INFORMATION TECH
11/01/25 54	202511 310-51300-31300	*	231.92
NOV DISSEMINATION SVCS
SAUG ST AUGUSTINE L TLEE

DATE	DATE	
	11/01/25	
	11/01/25	
	11/01/25	
	11/01/25	
	11/01/25	
	11/01/25	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
54	202511 310-51300-51000	*	.48
OFFICE SUPPLIES
54	202511 310-51300-42000	*	36.58

202511	310-51300-42500	*	10.95	
202511	310-51300-41000	*	3.29	

POSTAGE 54
COPIES 54
TELEPHONE
54	202511 310-51300-50000	*	300.00
CDD MEETING-8/25/25
54	202511 310-51300-50000	*	300.00
CDD MEETING-10/9/25
GOVERNMENTAL MANAGEMENT SERVICES	5,823.64 000393
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/12/25 00014 11/07/25 2069692	202511 320-57200-46400	*	1,275.00
NOV LAKE MAINTENANCE
THE LAKE DOCTORS INC	1,275.00 000394
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/12/25 00010 11/01/25 429202	202511 320-57200-34000	*	1,900.00
NOV FIELD MANAGEMENT
VESTA PROPERTY SERVICES INC	1,900.00 000395
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/18/25 00015 11/17/25 11172025 202511 310-51300-42000	*	92.96
2025 REAL ESTATE POSTAGE
ST. JOHNS COUNTY TAX COLLECTOR	92.96 000396
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/18/25 00038 10/31/25 7948154	202510 310-51300-32300	*	1,250.00
CUSTODY ACCOUNT FEE

-	-	-	-	-	- - - - -	
			13,337.50	
-	-	-	- - - - - - - 80,124.65	
			80,124.65	

US BANK	1,250.00 000397

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/18/25 00012 11/01/25 1017843	202511 320-57200-46200	* NOV LANDSCAPE MAINTENANCE

- - - - - - - -

YELLOWSTONE LANDSCAPE-SOUTHEAST LLC	13,337.50 000398

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A TOTAL FOR REGISTER

- - - - - - - -

SAUG ST AUGUSTINE L TLEE

The Branch Manager Inc.
The Branch Manager Inc. 2152 Cordelia Road
Jacksonville, FL 32207-6552

Invoice

Date	Invoice#	
9/24/2025	6437	

Bill To	
St. Augustine Lakes CDD Sarah Sweeting
475 West Town Place
St. Augustine, FL 32092	

	
RECEIVED
By Tara Lee at 9:31 am, Sep 30, 2025

	P.O. No.	

Item	Description	Amount	
Removals	189 LAKE SINCLAIR STREET - 3 DEAD PINES
249 LAKE SINCLAIR STREET - I DEAD PINE
996- ARCADIAN LAKES BLVD - 9 DEAD PINES	4,000.00	
	
CREDIT CARD PAYMENTS: THE BRANCH MANGER ONLY ACCEPTS CREDIT CARD PAYMENTS THROUGH PAYPAL. A 3.5% CONVENIENCE FEE WILL BE APPLIED TO YOUR CREDIT CARD PAYMENT.

PAYMENT IS DUE UPON COMPLETION UNLESS PRIOR PAYMENT ARRANGEMENTS HAVE BEEN MADE.		Total	$4,000.00	
			Payments/Credits	$0.00	
			Balance Due	$4,000.00	

Phone#	
(904) 270-2090	

E-mail	Web Site	
MarcWhitel300@gmail.com	http://www.jaxbranchmanager.com	

C Buss Enterprises Inc 152 Lipizzan Tr!
Saint Augustine, Fl 32095-8512

Bill to
St.Augustine Lakes CDD 924 Arcadian Lakes Blvd Saint Augustine, FL 32084

Invoice details
Invoice no.: 4441
Terms: Net 30
Invoice date: 09/25/2025 Due date: 10/25/2025

clayton@cbussenterprises.com
+1 (904) 710-8161
www.cbussenterprises.com

,,_
CBUSS ENTERPRISES
(OMMIRCIAl POOL StR'l!Cf. REPAIRS f. RWIOO(t.5
CPC MS�llO CPC l458'12U,	'
904-710-8161

#	Product or service

Description	Qty	Rate	Amount

1.	POOL SERVICE	MONTHLY POOL SERVICE: OCTOBER	$1,300.00	$1,300.00

Total	$1,300.00
THANK YOU FOR YOUR BUSINESS! PLEASE MAKE CHECKS PAYABLE TO C BUSS ENTERPRISES AND MAIL TO 152 LIPIZZAN TRAIL, ST. AUGUSTINE, FL 32095

RECEIVED
By Tara Lee at 8:56 am, Sep 29, 2025

READY FOR THE WORKDAY'"

CINTAS
P.O. Box 631025
CINCINNATI, OH 45263-1025
Invoice

Service / Billing #
Fax# Payment Inquiry #

(904)562-7000
(904)562-7020
(877)275-4933

Ship To

Bill To

ST AUGUSTINE LAKES 924 ARCADIAN BLVD
SAINT AUGUSTINE, FL 32084

ST. AUGUSTINE LAKES CDD 475 W TOWN PL STE 114
SAINT AUGUSTINE, FL 32092-3649

Invoice# 9340243478 Invoice Date 09/30/2025 Credit Terms NET 30 DAYS
Customer # 25057341
Store# AMENITY CENTER
Cintas Route LOG #0292 ROUTE 0005
Order # 0060464532
Payer # 25057334

Material#	Description	Quantity	Unit Price	Ext Price	Tax

4003Z_AGRMT	ZOLL 3 AED AUTOMATIC AGREEMENT	EA	$150.00	$150.00
Invoice Sub-total	$150.00
Tax	$0.00
Invoice Total	$150.00

RemitTo	CINTAS
P.O. Box 631025
CINCINNATI, OH 45263-1025

Note

RECEIVED
By Tara Lee at 9:53 am, Oct 02, 2025

Page 1 of 1

Coastal Amenity Services, LLC

	P.O. No.	Terms	Project	
		
Due on receipt		

Quantity	
Description	Rate	Amount	
	Monthly contracted fee for janitorial services at St. Augustine Lakes for the month of
October 2025.	300.00	300.00	
Please remit to the above address. We appreciate your business.	Total	$300.00	

816 South Edenbridge Way Saint Augustine, Fl 32092

Bill To	
St. Augustine Lakes
25 Old Bull Bay Ct.
St. Augustine, FL 32084	

I

 RECEIVED
r,." ...	 • - -	-A ,  ,_J

Invoice

Date	Invoice#	
l0/1/2025	1335	

October 1, 2025 Invoice No. 2510-SAL

Servicing for - October	4 stations	2 x Week	$482

0	Pet VVaste Station Maintenance

RECEIVED
By Tara Lee at 12:54 pm, Oct 06, 2025

$4B2

DOODYDADDY JAX@GMAILCOM

LocaliQ
Florida
GANNETT	ACCOUNT NAME
St. Augustine Lakes	ACCOUNT#
762564	INV DATE
09/30/25	
	INVOICE#
0007353011	INVOICE PERIOD
Sep 1- Sep 30, 2025	CURRENT INVOICE TOTAL
$67.28	
	PREPAY
{Memo Info)

$0.00	UNAPPLIED
(included in amt due)

$0.00	TOTAL CASH AMT DUE*

$271.20	
BILLING ACCOUNT NAME AND ADDRESS

St. Augustine Lakes 475WTownPL#114
Saint Augustine, FL 32092-3649	PAYMENT DUE DATE: OCTOBER 31, 2025

Legal Entity: Gannett Media Corp.
Terms and Conditions: Past due accounts are subject to interest at the rate of 18% per annum or the maximum legal rate (whichever is less). Advertiser claims for a credit related to rates incorrectly invoiced or paid must be submitted in writing to Publisher within 30 days of the invoice date or the claim will be waived. Any credit towards future advertising must be used within 30 days of issuance or the credit will be forfeited.
All funds payable in US dollars.	
BILLING INQUIRIES/ADDRESS CHANGES 1-877-736-7612 or smb@ccc.gannett.com	FEDERAL ID 47-2390983	
Save A Tree! Gannett is going paperless. Enjoy the convenience of accessing your billing information anytime and pay online. To
avoid missing an invoice, sign up today by going to https://gcil.my.site.com/financialservicesportal/s/.	

9/1/25

Balance Forward Paid on September 9th; check #354 TRL

$203.92

Package Advertising:

RECEIVED
By Tara Lee at 10:09 am, Oct 06, 2025

Date	Description	Amount

Start-End Date Order Number	Product	Description	PO Number	Package Cost	
9/12/25 11613542	SAG St Augustine Record	September Meeting	$67.28	

As an incentive for customers, we provide a discount off the total invoice cost equal to the 3.99% service fee if you pay with Cash/Check/ACH. Pay by Cash/Check/ACH and Save!

Total Cash Amount Due Service Fee 3.99%
*Cash/Check/ACH Discount
*Payment Amount by Cash/Check/ACH Payment Amount by Credit Card

$271.20
$10.82
-$10.82
$271.20
$282.02

PLEASE DETACH AND RETURN THIS PORTION WITH YOUR PAYMENT
ACCOUNT NAME
_,.,.,,,• '..-"'Sr.All.Qustine Lakes
0	ACCOUNT NUMBER
762564	INVOICE NUMBER
0007353011	AMOUNT PAID	
I:UR DRUEENT. \,
$67.28  )
----	30 DAYS PAST DUE
$203.92	60DAYS PAST DUE
$0.00	90 DAYS PAST DUE
$0.00	120+ DAYS PAST DUE
$0.00	UNAPPLIED PAYMENTS
$0.00	TOTAL CASH AMT DUE*

$271.20	
REMITTANCE ADDRESS {Include Account# & Invoice# on check)

Gannett Florida LocaliQ PO Box 631244
Cincinnati, OH 45263-1244	TO PAY BY PHONE PLEASE CALL:
1-877-736-7612	TOTAL CREDIT CARD AMT DUE
$282.02	
	
To sign up for E-mailed invoices and online payments please go to ht!p£;/jgcil Ill¥ site.mmLfinancialec�icespmta!LsL	
0000762564000000000000073530110002712067175

AFFIDAVIT OF PUBLICATION
Sarah Sweeting
St. Augustine Lakc!'i
475WTownPL# 114
Saint Augustine FL 32092<3649

STATE OF WISCONSIN, COUNTY OF BROWN

FLORIDA

PO Box 631244 Cincinnati, OH 45263-1244

Notice of Meeting St. Augustine Lakes
Community Development District The meeting of the Board of Super� visors of the St. Augustine Lakes Community Development	District will be held on Monday September 22, 2025, at 11:00 a.m. at the offices of Governmental Manage-ment Services, 475 West Town Place, Suite 114, St. Augustine, Florida 32092. The meeting is open to the public and will be conducted

Before the undersigned authority personally appeared, who
on oath says that he or she is the Legal Coordinator of the St Augustine Record, published in St Johns County, Florida; that the attached copy of advertisement, being a Public Notices, was published on the publicly accessible website of St Johns County, Florida, or in a newspaper by print in the issues of, on:

SAG St Augustine Record 09/12/2025 SAG staugustine.com	09/12/2025

Affiant further says that the website or newspaper complies with all legal requirements for publication in chapter 50, Florida Statutes.
Subscribed and sworn to before me, by the legal clerk, who is personally known to me, on 09/12/2025

Nota1y,'statc ofW1. County of Brown
	Z). 25 i0

Publicalion Cost	$67.28	
Tax Amount:	$0.00	
Payment Cost:	$67,28	
Order No:	11613542	
Customer No:	762564	
PO#:		

My commission expires

# of Copies:
1

THlS IS NOT i\N INVOICE!

r

Pleave dn 1101 !/W! this fi11m j{), po_1me111 remi11a11ce.
�-~��,
MARIAH  VERHAGEN	!_

!

Notary Public	)
1	State of Wisconsin
'°""''"'""',,-.,,...,,,=..=t,..,..,,-,..,,""'."=-'..._,.,,..�. •••	•·•·c.,l

in accordance with the provisions of Florida Law for Community Development Districts. A copy of the agenda for this meeting may be obtained from the District Manager, at 475 West Town Place, Suite 114, St. Augustine, FL 32092 (and phone (904) 940-5850). This meeting may be continued to a date, time, and place to be specified on the record at the meeting. There may be occa-sions when one or more Supervi-sors will participate by telephone.
Any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Office at (904) 940-5850 at least two calendar days prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service at 1-800-955-8770, for aid in contacting the District Office.
Each person who decides to appeal any action taken at these meetings is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based,
James Oliver District Manager

Page 1 of 1

Governmental Management Services, LLC
475 West Town Place, Suite 114 St. Augustine, FL 32092

Invoice

Bill To:
St. Augustine Lakes CDD 475 West Town Place Suite 114
St. Augustine, FL

Invoice #: 53
Invoice Date: 9/15/25
Due Date: 9/15/25
Case:
P.O. Number:

Description	Hours/Qty	Rate	Amount

Assessment Roll Certification - FY 2026		2,783.00	2,783.00	

RECEIVED
By Tara Lee at 10:00 am, Oct 01, 2025

Total	$2,783.00	
Payments/Credits	$0.00	
Balance Due	$2,783.00	

Invoice

Vesta Property Services, Inc. 245 Riverside Avenue
Suite 300
Jacksonville FL 32202

Invoice# Date

Terms Due Date Memo

428765
10/01/2025

Due on receipt 10/01/2025
WGV - Field Managem...

Bill To
c/o Governmental Management Services St. Augustine Lakes CDD
475 West Town Place Suite114
St. Augustine FL 32092

Field Management	1	1,900.00	1,900.00

RECEIVED
By Tara Lee at 10:01 am, Oct 01, 2025

Total	1,900.00

YELLOWSTONE
;��«kl£1ifhi,}"%½ill,��i1s(�:frtt�:if#i\f;�&'J};,�i£t?;Ji

Bill To:
St. Augustine Lakes COD
c/o St. Augustine Lakes COD 51 Old Bull Bay Ct
St Augustine, FL 32084
Property Name:	St. Augustine Lakes COD

Net 30

Remit To:
Yellowstone Landscape PO Box 101017
Atlanta, GA 30392-1017
Invoice Due Date:  October 24, 2025
Balance Due:	$719.20

Irrigation	$719.20

RECEIVED
By Tara Lee at 10:54 am, Sep 24, 2025

Subtotal Amount Paid

$719.20
$0.00

 
YELLOWSTONE

Bill To:
St. Augustine Lakes COD c/o St. Augustine Lakes COD 51 Old Bull Bay Ct
St Augustine, FL 32084
Property Name:	St. Augustine Lakes COD

Remit To:
Yellowstone Landscape PO Box 101017
Atlanta, GA 30392-1017
Invoice Due Date: October 26, 2025
Balance Due:	$1,301.41

Irrigation	$1,301.41

RECEIVED
By Tara Lee at 10:06 am, Sep 29, 2025

1

Subtotal	$1,301.41 Amount Paid		$0.00
! BA!iANo'Ei'DuEJi•;·.·•.·.·••'.'.•'..,·..t.•..'..·.·.1.t.·..•r·..··.·..$••...1·.··.·. .,.·.3.··.·.o.·.·.1.'.I.'4,·.·. fl
k·:J:, :>;:y.::;;;,::,:/ /1<.··'-:x>.-:t:_,<,x. :-tr.;,

Governmental Management Services, LLC
475 West Town Place, Suite 114 St. Augustine, FL 32092

Invoice

Bill To:
St. Augustine Lakes CDD 475 West Town Place Suite 114
St. Augustine, FL

Invoice #: 52
Invoice Date: 10/1/25
Due Date: 10/1/25
Case:
P.O. Number:

Description	Hours/Qty	Rate	Amount

Management Fees - October 2025 Website Administration - October 2025 Information Technology - October 2025
Dissemination Agent Services - October 2025 Office Supplies
Postage Copies Telephone		4,645.42
118.00
177.00
231.92
0.51
36.36
13.35
9.99	4,645.42
118.00
177.00
231.92
0.51
36.36
13.35
9.99	

RECEIVED
By Tara Lee at 8:50 am, Oct OB, 2025

Total	$5,232.55	
Payments/Credits	$0.00	
Balance Due	$5,232.55	

!'vis.:'i
'-·---�1	
C-ARO fJUMSER	EXP. OJ\.TE	
SIG,'lATURE	

	MAKE CHECK PAYA Bl E IQ·		PLEASE FILL OUT BELOW 1F PAYING BY CREDIT CARD

,1\'1;_

1

� �!'.:�t�!?�Wtf{:t::,

Post Office Box 162134 Altamonte Springs, FL 32716 (904) 262-5500

D P/,;>aN1 chack i{address below is incorrect 3r,d indi,::a!e change Of/ rt»·e1se side

ACCQUNT NUMBER	DATE	BALANCE	
730908	10/8/2025	$1,275.00	

St Augustine Lakes CDD Bernadette Peregrino
475 West Town Place Suite 114
St Augustine, FL 32092

00000007309084001000000031537000000012750035

The Lake Doctors
Post Office Box 162134 Altamonte Springs, FL 32716

Please Return this invoice with your payment and notify us of any changes to your contact information.

St. Augustine Lakes	Arcadian Lakes Blvd St Augustine, FL 32092
Invoice Due Date	10/8/2025	Invoice	2068406	PO#	

Invoice Date	Description	Quantity	Amount	Tax	Total	

10/8/2025	Water Management - Monthly	$1275.00	$0.00	$1275.00

RECEIVED
Phase lA	By Tara Lee at 9:44 am, Oct 09, 2025
Treated ponds 1 & 2 for algae
Treated ponds 3 & 4 for invasive weeds Phase 1B Pond 7 treated for minimal algae
Phase 1C Ponds 8 & 9 treated for minimal algae Phase 2B Ponds 10 & 11treated for algae
Phase 3 Ponds 2, 5 & 8 treated for algae
Ponds 1, 4, & 7 treated for invasive weeds Please allow 1-2 weeks for results

Please provide remittance information when submitting payments,	Credits	$0.00 otherwise payments will be applied to the oldest outstanding invoices.		$0.00
Adjustment
AMOUNT DUE	

Total Account Balance including this invoice:	I	$1275.00	I I

This Invoice Total:	I	$1275.00	I

Customer#:
Portal Registration #: Customer E-mail(s): Customer Portal Link:

Click the "Pay Now" link to submit payment by ACH
730908
D42AF402
bperegrino@gmsnf.com,ar@lakedoctors.com www.lakedoctors.com/contact-us/

Corporate Address
4651 Salisbury Rd, Suite 155
Jacksonville, FL 32256

Set Up Customer Portal to pay invoices online, set up recurring payments, view payment history, and edit contact information

RECEIVED
By Tara Lee at 10:01 am, Sep 29, 2025	

Subtotal Amount Paid

$13,337.50
$0.00

Landscape Enhancement	$10,730.00

RECEIVED
By Tara Lee at 9:32 am, Sep 22, 2025

Subtotal Amount Paid

$10,730.00
$0.00

Disclosure Services LLC 1005 Bradford Way

Description

Amount

Amortization Schedule	100.00
Series 2022 12 15-25 Prepay $20,000

RECEIVED
By Tara Lee at 11:26 am, Oct 27, 2025

E-mail

Kingston, TN 37763

Bill To	
St. Augustine Lakes CDD
C/O GMS- North Florida	

Phone#

865-717-0976	tcarter@disclosureservices.info

Invoice

Date	Invoice#	
10/24/2025	3	

Terms	Due Date	
	10/24/2025	

Total	$100.00	
Payments/Credits	$0.00	
Balance Due	$100.00	

	

St. Augustine Lakes Community Development District
1162	

Kristina Rudez	

WC100125870	
1,500.00	
		
	lnvoice#29129	

St. Augustine Lakes Community Development District
clo Government Management Services, LLC 476 West Town Place, Suite 114

St. Augustine, FL 32092

}<	,:.·.·,•·•:.•: ):·'_::,:,·,,,_;··::'.·.•:·:_.,._1,-:,:·:,.-\•,;:··

r�rlPiitbe:s�::�?&�f\:ffiJ;l�f��.��>t,�tffi:Tli.' ••,au, . .'.•.ir/.4.1.1.-,.a.tr.f.::.T.*.¾.,Y,f..t,?,S.J,;,j}"t1"$/"'Y'!"�";¥";i'i'"@"J"Y'E-:"7'"\'�"'';i",�"J"�"J"¥l"ff'li";ii"»."li§"D"t"il·'�"r"w"i�':=r;�=R>�1=t�·=1r;=:�=x:q=1:�=@=jrf,'½,,;J.i�.=1�=}t?,f,s�,.,.\�,,·=,y=1�":"J"{J"f"M"f"fl"ti"lil"if'i"�"6"?'=tf?='f
Policy #WC100125870 10/01/2025-10/01/2026
FIAWC
29129	10/01/2025	Renew policy
Workers Compensation - Renew policy	1,337.72
TRIA & Expense Constant - Renew policy	162.28
Due Date: 9/11/2025

Please Remit Payment To:
Egis Insurance and Risk Advisors
P.O. Box 748555

$

1,500.00

box SeNlces. Locl<box 748555, 6000Feldwood Rd. Co"age Paff<, GA 30349

Remit Payment To:Egls Insurance Advisors
P.O. Box 748555
Atlanta, GA 30374-8555

(321)233-9939

accounling@egisadvisors.com

Customer: St. Augustine Lakes Community Development District

Common Area Sod Oct 2025
Landscape Enhancement	$1,390.00

RECEIVED			
By Tara Lee at 9:36 am, Oct 17, 2025	Subtotal	$1,390.00	
	Amount Paid	$0.00	

Should you have any questions or inquiries please call (386) 437-6211.
Yellowstone Landscape I Post Office Box 849 I Bunnell FL 32110 I Tel 386.437.6211 I Fax 386.437.1286

sept inspection repairs
Irrigation Repairs	$527.50

RECEIVED
By Tara Lee at 9:33 am, Oct 17, 2025

Subtotal Amount Paid

$527.50
$0.0!J

Should you have any questions or inquiries please call (386) 437-6211.
Yellowstone Landscape I Post Office Box 8491 Bunnell FL 32110 I Tel 386.437.6211 I Fax 386.437.1286

INVOICE
C Buss Enterprises Inc 152 Upizzan Tri
Saint Augustine, FL 32095-8512

Bill to
St. Augustine Lakes CDD 924 Arcadian Lakes Blvd Saint Augustine, FL 32084

Invoice details
Invoice no.: 4620
Terms: Net 30
Invoice date: 10/25/2025 Due date: 11/24/2025

#	Product or service

clayton@cbussenterprtses.com

+1 (904) 710-8161
www.cbussenterptises.com

RECEIVED
By Tara Lee at 11:28 am, Oct 27, 2025

Description	Qty	Rate	Amount

POOL SERVICE	MONTHLY POOL SERVICE: NOVEMBER

CODE BROWN	CODE BROWN SERVICE CALL, PER VISIT
10/14/2025

THANK YOU FOR YOUR BUSINESS! PLEASE MAKE CHECKS PAYABLE TO C BUSS ENTERPRISES AND MAIL TO 152 LIPIZZAN TRAIL, ST. AUGUSTINE, FL 32095

$1,300.00	$1,300.00

$225.00	$225.00

Total	$1,525.00

Coastal Amenity Services, LLC

	P.O. No.	Terms	Project	
		
Due on receipt		
Quantity	Description	Rate	Amount	
	Monthly contracted fee for janitorial services at St Augustine Lakes for the month of November 2025.	300.00	300.00	
Please remit to the above address. We appreciate your business.	Total	$300.00	

816 South Edenbridge Way Saint Augustine, Fl 32092

Bill To	
St. Augustine Lakes 25 Old Bull Bay Ct.
St. Augustine, FL 32084	

I

I">•• -,-	I --	-� '>.A,:;, --	,,_,. 1)0

 RECEIVED

Invoice

Date	Invoice#	
11/1/2025	1359	

DISCLOSURE TECHNOLOGY SERVICES, LLC
PO Box 812681
Boca Raton, FL 33481 US
+1 3059034654
accounting@dtsmuni.com

asa.o5l.lllEl©INOIDGl'SSMCES,W:

INVOICE
BILL TO GMSCF, LLC CDD:
St.Augustine Lakes Community Development District

INVOICE DATE

1623
10/31/2025

BOND SERIES
2022

DESCRIPTION

DTS MUNI -  CDA SaaS, 2026 Audit and Annual Reporting

AMOUNT

750.00

Wire: City National Bank of Florida ASA/Routing- 066004367
Account#- 30000615862
Account Name-Disclosure Technology Services LLC

Checks: Disclosure Technology Services, LLC PO Box 812681
Boca Raton. FL 33481

BALANCE DUE	$750.00

RECEIVED
By Tara Lee at 11:22 am, Nov 04, 2025

Page 1 of 1

LocaliQ
Florida
GANNETT	ACCOUNT NAME
St Augustine Lakes	ACCOUNT#
762564	INVDATE
10/3.1/25	
	INVOICE#
0007406036	INVOICE PERIOD Oct 1- Oct 31, 2025	CURRENT INVOICE TOTAL
$65.92	
	PREPAY
{Memo Info)
$0.00	UNAPPLIED
{included in amt due)
$0.00	TOTAL CASH AMT DUE*

$65.92	
BILLING ACCOUNT NAME AND ADDRESS

St. Augustine Lakes 475WTownPL#114
Saint Augustine, FL 32092-3649	PAYMENT DUE DATE: NOVEMBER 30, 2025

Legal Entity: Gannett Media Corp.
Terms and Conditions: Past due accounts are subject to interest at the rate of 18% per annum or the maximum leQal rate (whichever is less). Advertiser claims for a credit related to rates incorrectly invoiced or paid must be submitted in writinq to Publisher within 30 days of the invoice date or the claim will be waived. Any credit towards future advertising must be used within 30 days of issuance or the credit will be forfeited.
All funds payable in US dollars.	
BILLING INQUIRIESIADDRESS CHANGES 1-877-736-7612 or smb@ccc.gannettcom	FEDERAL ID 47-2390983	
Save A Tree! Gannett is going paperless. Enjoy the convenience of accessing your billing information anytime and pay online. To
avoid missing an invoice, sign up today by going to https://gcil.my.site.com/financialservicesportal/s/.	
Date	Description	Amount

10/1/25
10/6/25
10/16/25

Balance Forward PAYMENT - THANK YOU PAYMENT-THANK YOU

$271.20
-$203.92
-$67.28

Package Advertising:
Start-End Date Order Number	Product	Description	PO Number	Package Cost	
10/17/25 11686668	SAG St Augustine Record	October Meeting	$65.92	

RECEIVED
By Tara Lee at 12:31 pm, Nov 03, 2025

As an incentive for customers, we provide a discount off the total invoice cost equal to the 3.99% service fee if you pay with Cash/Check/ACH. Pay by Cash/Check/ ACH and Save!

Tota! Cash Amount Due Service Fee 3.99%
*Cash/Check/ACH Discount
*Payment Amount by Cash/Check/ACH Payment Amount by Credit Card

$65.92
$2.63
-$2.63
$65.92
$68.55

PLEASE DETACH AND RETURN THIS PORTION WITH YOUR PAYMENT
ACCOUNT NAME
St. Augustine Lakes	ACCOUNT NUMBER
762564	INVOICE NUMBER
0007406036	AMOUNT PAID	
CURRENT DUE
$65.92	30DAYS PAST DUE
$0.00	60 DAYS PAST DUE
$0.00	90DAYS PAST DUE
$0.00	120+DAYS PAST DUE
$0.00	UNAPPLIED PAYMENTS
$0.00	TOTAL CASH AMT DUE*

$65.92	
REMITTANCE ADDRESS (Include Account# & Invoke# on check)

Gannett Florida LocaliQ PO Box 631244
Cincinnati, OH 45263-1244	TO PAY BY PHONE PLEASE CALL:
1-877-736-7612	TOTAL CREDIT CARD AMT DUE
$68.55	
	
To sign up for E-mailed invoices and online payments please go to h1tps:LLgcil,m,i.sita_c_om;'finandalserllicespnrtal,lsL	
□□□□762564□□□□□□□□□□□□□74□6036□□□□659267175

LOCALiQ
FLORIDA

PO Box 631244 Cincinnati, OH 45263-1244

AFFIDAVIT OF PUBLICATION
Sarah Sweeting
St. Augustine Lakes 475 WTown PL# 114
Saint Augustine FL 32092-3649

STATE OF WISCONSIN, COUNTY OF BROWN

Before the undersigned authority personally appeared, who on oath says that he or she is the Legal Coordinator of the St Augustine Record, published in St Johns County, Florida; that the attached copy of advertisement, being a Public Notices, was published on the publicly accessible website of St Johns County, Florida, or in a newspaper by print in the issues of, on:

SAG St Augustine Record 10/17/2025
SAG staugustine.com	10/17/2025

Affiant further says that the website or newspaper complies with all legal requirements for publication in chapter 50, Florida Statutes.
Subscribed and sworn to before me, by the legal clerk, who
is personally known to me, on 10/17/2025

	i •lS· '(Jc)	

Notary) State of	, County of Brown

My commission expires

Notice of Meeting St. Augustine Lakes
Community Development District The meeting of the Board of Super-visors of the St. Augustine Lakes Community Development District will be held on Monday October 27, 2025, at 11:00 a.m. at Holiday Inn Express1  2300 FL-16, St, Augus-tine, Florida 32084. The meeting is open to the public and will be conducted in accordance with the provisions	of	Florida	Law	for Community Development Districts. A copy of the agenda for this meet� ing may be obtained from the District Manager, at 475 West Town Place, Suite 114, St. Augustine, FL 32092 (and phone (904) 940-5850).
This meeting may be continued to a date, time, and place to be sped-fied on the record at the meeting. There may be occasions when one or more Supervisors will participate by telephone.
Any person requ1nng special accommodations at this meeting because of a disability or physical impairment should contact the District Office at (904) 94D-5850 at least two calendar days prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service at 1-800-955-8770, for aid in contacting the District Office.
Each person who decides to appeal any action taken at these meetings is advised that person wHI need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is rnade, including the testimony and evidence upon which such appeal is to be based.
James Oliver District Manager

Publication Cost Tax Amount: Payment Cost: Order No:
Customer No:
PO#:

$65.92
$0.00
$65.92 11686668
762564

# of Copies:
1

TIDS IS NOT AN INV01CE!
Please do 1w1 use 1hfrfo1111jOr payme/11 ren1itli'l11ce.

MARIAH VERHAGEN
Notary Public State of Wisconsin

Page 1 of 1

KUT AK ROCK LLP TALLAHASSEE,FLORIDA
Telephone 404-222-4600
Facsimile 404-222-4654

Federal ID 47-0597598

October 24, 2025

St. Augustine Lakes
c/o Governmental Management Services Suite 114
475 West Town Place
St. Augustine, FL 32092

Check Remit To: Kutak Rock LLP
PO Box 30057
Omaha, NE 68103-1157

RECEIVED
By Tara Lee at 11:48 am, Oct 28, 2025

Invoice No. 3642526
25223-1

:;;-

Re:	General Counsel
For Professional Legal Services Rendered

07/15/25

07/15/25

W. Haber

K. Jusevitch

0.30

0.30

90.00

43.50

Review and revise resolution adopting parking policy
Prepare resolution adopting towing rules; confer with Haber and co1Tespond with district manager

07/16/25

A.Cox

1.60	232.00

Confer with Haber regarding consolidating agreements for Yellowstone   Landscape,   Inc;

	co!l"espond	with	district  manager	
	regai·ding a consolidated proposal;	
	prepai·e agreement for landscape &	
	iirigation maintenance se1vices with	
	Yellowstone consolidated with 1st	
	and 2nd amendments  and confer	

07/16/25	
W.Haber	
0.30	
90.00	with Haber regarding Sfillle
Begin preparing updated agreement	
				with Yellowstone	
07/16/25	K. Jusevitch	0.30	43.50	Co1Tespond with distJ:ict manager
and confer  with Haber  regai·ding	

07/17/25	
K. Jusevitch	
0.20	
29.00	rulemaking notices
Confer	with	Haber	regai·ding	
mlemaking notices

PRIVILEGED AND CONHDENTIAL
ATTORNEY-CLIENT COMMUNICATION AND/OR WORK PRODUCT

KUTAK ROCK LLP
St. Augustine Lakes October 24, 2025
Client Matter No. 25223-1 Invoice No. 3642526
Page 2

07/23/25

07/23/25

07/24/25

07/28/25

A. Cox

W. Haber

A. Cox

W. Haber

0.20

0.30

0.60

1.30

29.00

90.00

87.00

390.00

Follow up with Haber regarding consolidated agreement for landscape & irrigation maintenance services with Yellowstone
Review and revise landscape maintenance agreement
Review and revise agreement for landscape and irrigation maintenance services	with	Yellowstone	and confer with Haber regarding same Prepare for and participate in Board meeting;		review	correspondence regarding status of audit; confer with Oliver regarding same

TOTAL HOURS	5.40
TOTAL FOR SERVICES RENDERED TOTALCURRENTAMOUNTDUE

$1,124.00
$1,124.00

PRIVILEGED AND CONFIDENTIAL
ATTORNEY-CLIENT COMMUNJCATION AND/OR WORK PRODUCT

ST AUGUSTINE LAKES CDD
COMMUNITY DEVELOPMENT DISTRICT

General Fund

	Check Request		
Date	Amount	Authorized By	

November I, 2025	
$4,178.19	
Sheryl Fulks	

Pa able to:		

St Au ustine Lakes COD C/0 Bank of New York Mellon OS 2022 #19

I

Date Check Needed:	Budget Category:	 ASAP	 uoo.20100.10300

	
10/9/25 SJC TAX INT 3	$	30.32	
10/28/25 SJC TAX EXCESS FEES	4.147.87	

	

	

	$   4,178.19	

Intended Use of Funds Reauested•

(Attach supporting documentation for request. Overnight via Fedex with deposit letter
from Accoutant)

ST AUGUSTINE LAKES COMMUNITY DEVELOPMENT DISTRICT

Fiscal Year 2025 Assessments Receipts Summary

LENNAR		82	92,402.52	93,826.67	186,229.19 	
TOTAL DIRECT INVOICES (1)	82	92,402.52	93,826.67	186,229.19	

ASSESSED REVENUE TAX ROLL	344	386,904.00	393,613.19	780,517.19	
TOTAL NET ASSESSMENTS	426	479,306.52	487,439.86	966,746.38	

LENNAR		92,402,52	93,826.67	186,229.19	
TOTAL DIRECT INVOICES (1) (2)		92,402.52	93,826.67	186,229.19	

TOTAL ROLL DUE/RECEWED	
(12,586.46)	393,143.13	399,960.52	793,103.65	
TOTAL NET ASSESSMENTS	-12,586,46	485,545.65	493,787.19	979,332.84	

1
2	11/5/2024
11/15/2024	
7,891.14	
8,027.97
8,605.50
20,643.36
128,447.58
200,699.35
851.30
20,834.48
4,718.83
420.55
2,460.96
30.85
4,219.79	
15,919.11
17,064.31
40,934.85
254,705.76
397,977.75
1,688.08
41,313.84
9,357.22
833.93
4,879.97
61.17
B,367.66	
3	11/20/2024	8,458.81			
4	12/6/2024	20,291.49			
5	12/19/2024	126,258.18			
6	01/9/2025	197,278.40			
Interest	01/14/2025	836.78			
7	02/20/2025	20,479.36			
8	04/8/2025	4,638.39			
lnterest2	04/14/2025	413,38			
10	07/1/2025	2,419.01			
lnterest3	10/9/2025	30.32			
Excess Fees	10/28/2025	4,147.87			
TOTAL RECEIVED TAX ROLL		393143.13	399,960.S2	793103.6S	

	PERCENT COLLECTED	I	2022	I	O&M	I	TOTAL	
% COLLECTEDDIRECTBILL	100.00%	100.00%	100.00%	
% COLLECTED TAX ROLL	101.61%	101.61%	101.61%	
TOTAL PERCENT COLLECTED	101.30%	101.30%	101,30%	

SlERlING
ISP[C!Alll[!I

BILL TO
St. Augustine Lakes CDD Vesta Properties
250 International Pkwy
Suite 208
Lake Mary, FL 32746

12276 San Jose Blvd. Suite 747
Jacksonville, FL 32223

Invoice	177781

St. Augustine Lakes CDD
Eloise Ct
St. Augustine , FL 32084

Property Address

Job #195889 • Old Bull BayCt· Repair

Replace damaged panel. 6' Tan vinyl.

SFN- Commercial Install	$225.00

RECEIVED
By Tara Lee at 9:31 am, Oct 31, 2025

Thank you for your business.
REMIT PAYMENT TO:
United Land Services
• 12276 San Jose Blvd Suite 747 Jacksonville FL 32223

Subtotal	$225.00
Sales Tax	"$"'-0.,,,00:c.
Total		$225.00 Credits/Payments ==�(=$0=.0=0=) Balance Due	$225.00

p If

Date	Invoice#	
1/1/2025	1123	

Aln11 nt:

Bill To	
St. Augustine Lakes
25 Old Bull Bay Ct.
St. Augustine, FL 32084	

	P.O. No.	Terms	Project	
		
Due on receipt		
Quantity	Description	Rate	Amount	
	Monthly contracted fee for janitorial services at St. Augustine Lakes for the month of
January 2025.	300.00	300.00	
Please remit to the above address. We appreciate your business.	
Total	$300.00	

Date	Invoice#	
5/1/2025	1211	

Bill To	
St. Augustine Lakes 25 Old Bull Bay Ct.
St. Augustine, FL 32084	

	P.O. No.	Terms	Project	
		
Due on receipt		
Quantity	Description	Rate	Amount	
	Monthly contracted fee for janitorial services at St. Augustine Lakes for the month of May 2025.	400.00	400.00	
Please remit to the above address, We appreciate your business.	Total	$400.00	

November 1 , 2025 Invoice No. 2511-SAL

DESCRIPTION OF WORK	STATIONS	VISITS	TOTAL

Servicing for - November

Pet Waste Station Maintenance

4 stations	2 xWeek	$482

RECEIVED
By Tara Lee at 1:09 pm, Nov 10, 2025

TOTAL	$482

PAID:

Governmental Management Services, LLC
475 West Town Place, Suite 114 St. Augustine, FL 32092

Invoice

Bill To:
St. Augustine Lakes COD 475 West Town Place Suite 114
St. Augustine, FL

Invoice #: 54
Invoice Date: 11/1/25
Due Date: 11/1/25
Case:
P.O. Number:

Description	Hours/Qty	Rate	Amount

Management Fees - November 2025 Website Administration - November 2025 Information Technology - November 2025
Dissemination Agent Services - November 2025 Office Supplies
Postage Copies Telephone
AMEX Charge 8/25/25 - Holiday Inn Express
AMEX Charge 10/9/25 - Holiday Inn Express		4,645.42
118.00
177.00
231.92
0.48
36.58
10.95
3.29
300.00
300.00	4,645.42
118.00
177.00
231.92
0.48
36.58
10.95
3.29
300.00
300.00	

RECEIVED
By Tara Lee at 11:26 am, Nov 06, 2025

Total	$5,823.64	
Payments/Credits	$0.00	
Balance Due	$5,823.64	

	MAKE CHECK PAYAAI E m·	

-

The L;,ke Doctors, Inc.
""""""·'·"·•-·............
Post Office Box 162134 Altamonte Springs, FL 32716 (904) 262-5500

PLEASE FILL OUT BELOW IF PAYING BY CREDIT CARD
l$1!til Ill	
CARD NUMBER	FXP. IJATF	
S!GNATURE	AMOUNT PAID	

□  Please check if address below is incorrect and indicate cha11ge on reverse side

St Augustine Lakes CDD Bernadette Peregrino
475 West Town Place Suite 114
St Augustine, FL 32092

00000007309084001000000032368500000012750030

  ACCOUNT NUMBER	DATE	BALANCE	
730908	11/7/2025	$1,275.00

The Lake Doctors
Post Office Box 162134 Altamonte Springs, FL 32716

Please return this invoice with your payment and notify us of any changes to your contact information.

St. Augustine Lakes	Arcadian Lakes Blvd St Augustine, FL 32092 Invoice Due Date	11/7/2025		Invoice	2069692	PO#	

Invoice Date	
Description	Quantity	
Amount	
Tax	
Total	

11/7/2025	

Water Management - Monthly		
$1275.00	
$0.00	
$1275.00	

Phase 1A	RECEIVED
By Tara Lee at 2:23 pm, Nov 10, 2025		
Treated ponds 1 & 2 for algae
Treated pond 3 for shoreline weeds
1C Treated pond 9 for algae Phase 2B
Treated ponds 10 & 11 for algae and invasive weeds
Phase 3
Treated pond 6 for minimal algae
Treated ponds 1, 4 & 5 for shoreline weeds Treated pond 7 for algae and invasive weeds Please allow 1-2 weeks for results
If you have questions or concerns please contact me at 904-504-4689 - Erle Walker
Please provide remittance information when submitting payments, otherwise payments will be applied to the oldest outstanding invoices.		

Credits
Adjustment	

$0.00
$0.00
AMOUNT DUE	

Total Account Balance including this invoice:	I	$1275.00	I

I	This Invoice Total:  I	$1275.00	I

Customer#:
Portal Registration #: Customer E-mail(s): Customer Portal Link:

Click the "Pay Now" link to submit payment by ACH
730908
D42AF402
bperegrino@gmsnf.com,ar@lakedoctors.com www.lakedoctors.com/contact-us/

Corporate Address
4651 Salisbury Rd, Suite 155
Jacksonville, FL 32256

Set Up Customer Portal to pay invoices online, set up recurring payments, view payment history, and edit contact information

\Testa,,,	Invoice

Vesta Property Services, Inc. 245 Riverside Avenue
Suite 300
Jacksonville FL 32202

Invoice#
Date

Terms Due Date Memo

429202
11/01/2025

Due on receipt 11/01/2025
WGV - Field Managem...

Bill To
c/o Governmental Management Services St. Augustine Lakes COD
475 West Town Place Suite114
St. Augustine FL 32092

Total	1,900.00

RECEIVED
By Tara Lee at 9:38 am, Nov 03, 2025

November 17, 2025 St. Augustine Lakes

INVOICE

In accordance with Florida Statute 197.322(3): "Postage shall be paid out of the general fund of each local governing board, upon statement thereof by the tax collector".

Your share of the postage for the mailing of the	2025 Real Estate, Tangible Personal Property, Railroad and Non Ad Valorem notices is as follows:
Postage Due:	$	92.96
If you have any questions, please contact me or Christopher Swanson at 209-2251. Sincerely,
Jennifer Ravan, C.F.C.
St. Johns County Tax Collector

RECEIVED
By Tara Lee at 1:19 pm, Nov 17, 2025

Invoice Number:	7948154	
Account Number:	296451000	
Invoice Date:	10131/2025	
Dlreci lnquirtes To:	Schuhle, Scott A	
Phone:	(954)-938-2476	

[!I;jbank.
corporate Trust Services
EP•MN•WN3L
60 UV!ngston AVe.

$!, Paul, MN 65107

St. Augustine Lakes Community Development District Attn GMS North Florida LLC
475 West Town Place Suite 114 St. Augustine, FL 32092
United States

St. Augustine Lakes Community Development District Custody Account

The following ls a statement o1transactions pertaining to your account. For furthe.r lhformatlon, please review fue attached.	
STATEMENT SUMMARY

PLEASE REMIT BOTTOM COUPON PORTION OF THIS PAGE WITH CHECK PAYMENT OF INVOICE.

TOTAL AMOUNT DUE

$1,250.00

RECEIVED
By Tara Lee at 9:29 am, Nov 14, 2025

All invoices are due upon receipt.

Pleasede1ach a1perfotaHon and retum hotlom portion cf the stafament with your oheck. payable to U.S. Bank.

St Augustine Lakes Community Development District Custody Account

u

Wire Instructions:

Please mail payments to:
U.S. Bank CM-9690
POBOX70870
St Paul, MN 55170-9690

bank.

Corporate Trusl Services
EP�MN�WN3L
60 Livingston Ave,
St Paul, MN 66107

St. Augustine Lakes Community Development District Custody Account

Accounts Included	296451000 In This Relationship:

Invoice Number: Invoice Date: Account Number: Direct Inquiries To: Phone:

3/3

7948154
10/31/2025
296451000
Schuhle, Scott A (954)-938-2476

CURRENT CHARGES SUMMARIZED FOR ENTIRE RELATIONSHIP
Detail of Current Charges	Volume	Rate	Portion of Year	Total Fees

01010 Acceptance Fee
Subtotal Acceptance Fees

500,00	1.00	$500,00
$500.00

04050 Custodian	1.00	750,00	100.00%
Subtotal Administration Fees - In Advance 10/01/2025 • 09/30/2026

$750.00
$750.00

TOTAL AMOUNT DUE	$1,250.00

The fees shown on thlsInvoice are reflective of the most recent fee schedule or notice of fee adjustment provided by U.S. eank.
Page 2 of 2

Bill To:
St. Augustine Lakes COD
c/o St. Augustine Lakes COD 51 Old Bull Bay Ct
St Augustine, FL 32084
Property Name:	St. Augustine Lakes COD

INVOICE

Remit To:
Yellowstone Landscape PO Box 101017
Atlanta, GA 30392-1017
Invoice Due Date:  December 1, 2025
Balance Due:	$13,337.50

Monthly Landscape Maintenance November 2025	$13,337.50

RECEIVED
By Tara Lee at 11:24 am, Oct 27, 2025

•

Subtotal Amount Paid

$13,337.50
$0.00

Should you have any questions or inquiries please call (386) 437-6211.
Yellowstone Landscape I Post Office Box 8491 Bunnell FL 32110 I Tel 386.437.6211 J Fax 386.437.1286