Community Development District Approved Budget FY 2027 Presented by: St. Augustine Lakes June 22, 2026 1-2 3-5 6-7 89 Assessment Schedule Narratives Table of Contents General Fund Debt Service Fund Series 2022 Capital Reserve Fund Description AFBdYuo2dp0gt2ee6td 5A/Tc3th1ur/au2ls6 P4r MoNjoeexnctttehds P9r/oT3jhe0rc/ut2e6d AFBpYpu 2rdo0gve2te7d REVENUES: ISCnpaterecrriyae lFs Ato isrnswceoasrmsdme Seunrtps lus $ 59 68,,040200 - $ 59 42,,495727 - $ 25,,440403 - $ 59 68,,845220 - $ 5 49 648,,,054072050 TOTAL REVENUES $ 604,420 $ 597,429 $ 7,843 $ 605,272 $ 648,995 EXPENDITURES: Administrative IISSFLPPETTAAAAOODDMMWnnouroIeniftutrrsenaefsCefsthipfgsbulgsioneenntsoebucAaeetiewisstureaptnestralrsrrit, i mgmr Tan inhAgeaLsne avSCtealeengmeeoraui gdeiaimgAuc rs n yexc n &tpRFve&Mereoiu eeiaeenLpe eoonrn Rrs td DnaGeBrgilenosit cieiiFtosten eeetin mAe biTnelFnnsststinade dvee ieeC&Astnsmcenierheingghs nraaSaiegylnnngur nLocibgtsielesatoscrbgraiylitipitotyinons $ 115 11122223779255,,,,,,,,,,,,,,01124555577007 1244589000001278880040015557000003345680050000058 - $ 3 1122336777,,,,,,,,,,0123446781 1144567790001258896 40012455670035568893 42001345569 - $ 11 134418,,,,,,057859 33445789000789 46000026780005120800112688 ------ $ 115 111122234777055,,,,,,,,,,,,,,,011123347779067 114578000012228889004 40115570002333466880054000015 $ 1115 1111222233672559,,,,,,,,,,,,,,,,0223455556990000 12445900000024457800080015570000011557990009000058 TOTAL ADMINISTRATIVE $ 127,854 $ 77,816 $ 49,312 $ 127,127 $ 140,620 Operations & Maintenance Amenity Center JISSSPPPERWaneepoooleneccasepooocituuuctalllte irrrorPAMirariiari/ettltscn aiyySEtra ic&ee mvnlSMenw eet Mid-oenrte asnPvnatrnsariii/ncttnoIoestrcpesrreen iiPnrgaatganyt t(criEoeonnlvera) $ 111123 4599023577,,,,,,,,,,0001000349 30000000016500000002550 $ 111 222458006,,,,,,,,,234568189 301446858850338880480 - $ 12 112245501,,,,,,,,,344477705000248808000035703 -- $ 11113 3458800467,,,,,,,,,,0146902279 30026807788507888001450 $ 111113 4599002777,,,,,,,,,,0008000479 30000000037500000001550 TOTAL AMENITY CENTER $ 143,132 $ 64,432 $ 55,419 $ 119,850 $ 133,261 St. Augustine Lakes Community Development District Approved Budget General Fund 1 Description AFBdYuo2dp0gt2ee6td 5A/Tc3th1ur/au2ls6 P4r MoNjoeexnctttehds P9r/oT3jhe0rc/ut2e6d AFBpYpu 2rdo0gve2te7d St. Augustine Lakes Community Development District Approved Budget General Fund Grounds Maintenance IFLLLPETGRRHMMWreliaaareoroeeiruetknnsoecacllitl ciWdlegddecudtldae a ahr ssRMn MiaSlantmiccildytecinsadaaagorms tngppiDW min MenpMeeeoe tDtRoia icvCMena tt/uieoniaoiges napgsArlarpnsiataandnotetiticmtirnsinoeeosaaginnnlnneascnneccye $ 1 1111111226 560012345780 ,,,,,,,,,,,,07000000088 0 080000000005 040000000000 --- $ 1 1120 225660356,,,,,,,,,014992277 301279009040247800305 ----- $ 15 22344445723,,,,,,,,,,,000134667030000003582500000005602 ---- $ 1 111226 244569025570,,,,,,,,,,,,000147036780000249000895000246000370 --- $ 1 111111112226 568000223345880,,,,,,,,,,,,,,,000000000000280000000000000055000000000000680 TOTAL GROUNDS MAINTENANCE $ 313,434 $ 179,750 $ 103,243 $ 282,993 $ 355,114 TOTAL EXPENDITURES $ 584,420 $ 321,997 $ 207,974 $ 529,971 $ 628,995 Other Sources/(Uses) Transfer Out - Capital Reserve $ (20,000) $ (20,000) $ - $ (20,000) $ (20,000) TOTAL OTHER SOURCES/(USES) $ (20,000) $ (20,000) $ - $ (20,000) $ (20,000) EXCESS REVENUES (EXPENDITURES) $ - $ 255,432 $ (200,130) $ 55,302 $ - 2 PayrolltaxesonBoardofSupervisor’scompensation.Thebudgetedamountforthefiscalyeariscalculatedat7.65%Board of Supervisor’s payroll expenditures. ofthetotal Engineering bTohaerdD i smtreiectti'nsgse,n grienveieerw w oifl l ipnrvoovicidese, g aennde r oaltheenrg i snpeeecriifnicgalsleyr v riecqeusetsotedth aessDigisntmriecnt,tsi..e.attendanceandpreparation for monthly Arbitrage Rebate LTLhSe TDaisxt Sroicluttiisonresq tuoi preedrfotormha tvhee acnalcaunlnautiaolnasr.bitragerebatecalculationontheDistrict’sBonds.TheDistricthascontractedwithan Software Licensing TwhitehD tihset reilcetchtraosneinct reerpeodritnitnog areliqcuenirseimngeangtrse uenmdeenrt thwei tChoDntisinculoinsug rDeisTcelochsunricea AlSgerrevemiceesn,tL(sL)C fo(Dr TthSe) bfoornad(sso)f itswsuareed pbryo tghrea mDistthraitcta.s sist Trustee Fees The District bonds will be held and administered by a Trustee. This represents the trustee annual fee. Expenditures - Administrative St. Augustine Lakes Community Development District Budget Narrative REVENUES The District earns interest on the monthly average collected balance for each of their investment accounts. oTpheerDatiisntgr iecxtpwenidllitluevreys aduNroinng-A thdeV Faislocrael mYeaars saensds/more ndtiroenct ablillls doeldvealonpdeprsla ttote cdovpearr ceexlpsenwsietsh.intheDistrictinordertopayforthe Interest Special Assessments Supervisors Fees tChheayp taetrte1n9d0. o Tfthhee bFulodrgidetaeSdt aatmutoeusnatl l foowr sthfoer fimsceaml byeerasr o ifs t bhaesBeoda ordn oafllS suuppeerrvvisisoorrsst aottbeencdoinmgp meneestaitnegds$.200permeetinginwhich Information Technology Management Fees TMMhaaennaaDggieesmmtreeicnnttt rASeegcrreveievicmeesse,MnLta.LnCa.geTmheenbt,uAdcgceoteudntaimngoaunndtfAodrmthineisfitsrcaatlivyeeasrerivsicbeasseadspoanrtthoefacoMnatnraacgteemdefnetesAgoruetelmineedntiwEitxhhGiboivte"rAn"moefntthael fcRoleorpu mrdeesseettoninrtsaggsce, oAssdetrosvbriece,e lMastiaecndrdotsosoertfthv OeerfDfsiic,spet,or eistcictt.’i svperinopfvaoiyrdmiemda ptbilyoe mnGoesnyvtseatretnimomnse,anwntadhl ipMcrhaonignarcgalemumdmeeinnbtg uSfteorarvrfiercaenusod LtLpliCrmo.itteecdtioton,vaicdceoouncotinnfgerseonftcwinagres,etravbicleetss, Telephone Actual charges for conference calls. Postage and Delivery Actual postage and/or freight used for District mailings including agenda packages, vendor checks and other correspondence. Website Maintenance FuRlpeoplorriadedsase,n Shttosasttuthitneegsc .aonTsdths desoaesmssaoeicnri avrtieecndeeswwianitlchsl,u wmdeoebnssiitittoeer bipnaegcrkafounrpdmsm, aenatcicn.e tpaarisnosivneisgdsetmdh eebnyDt sGis,otsrveieccrtun’srmiwteyenbtaasnlid tMefaicnrreaewgaetameldlemninta Sianecrtcevonircadenascn Lec,LeCuw.pditahteCsh,adpotceurm1e8n9t, FICA Taxes Assessment Administration rTohlelsD tios tdriiscttr’sicats psreospsmeretnyt orwonlleardsm.inistration,GovernmentalManagementService,LLC,willprovideservicestoprepareassessment Dissemination Agent rSTAeeghrprevoeDiercmtiesisnter,gniLctrL(tesCiq)s u(froDierrTqe tSmuh)ieref eonbdtrosnbadfyso(otrshf)tue wisnSsae-urrceaeutdrpe ibdrtyoybg atorhnanedmd DEitixsshcstahrutaiecnastsg.. seTisChtoewmDimtihsitstrshiiceotnehlteaocstcroeonmntiepcrlyerdewpiionthrtotRinauglleirce1eq5nu(sciir)ne(g2m)ae-g1nr2tes(ebmu)n(e5dn)et,rwwthhiteihcChDorinestlcailntoeussiuntrgoeDaTidsedcclihotinsouincraaell Attorney oTBfoh SaeurdpDemisrtvereiistciotn’rsgss ,Aarntetdvo irtehnwee y oD,ficswotrinliltcrtba Mcetaspn,rarogevevriide.wingofgaegnreereamlelnetgsalansderrveiscoelsuttioonsth,eanDdisottrhicetr,rie.es.,eaatrtcehndaasnscigeneadndasprdeipraercatetidonbyfotrhmeoBnotahrlyd Annual Audit bTuhdegDeitsetdr iacmtoisunret qfourir tehde tfiosccaoln ydeuacrt isa nbaasnendu oanla cuodnittroafcittesdf fieneasn.cialrecordsbyanIndependentCertifiedPublicAccountingFirm.The 3 St. Augustine Lakes Community Development District Budget Narrative Meter # Location Monthly Annual 41090-17105 924 Arcadian Lakes Contingency Blvd #Pool $$67800 $8$,186400 Total $750 $9,000 Meter # Location Monthly Annual 600133-149640 9Co24n tAinrgceandciayn Lakes Blvd $$340500 $$44,,280000 Total $750 $9,000 Description Monthly Annual CMoonntiitnogreinncgy $$271837 $$38,,360937 Total $1,000 $12,000 Description Monthly Annual CC oBnutsinsgency $1$,310902 $$125,,360050 Total $1,492 $17,905 Pool Attendants The District is required to pay an annual fee to the Florida Department of Commerce for $175. Electric Security Monitoring Pool Maintenance Meeting Room Estimated cost to rent location for monthly meetings. Security TDihsetrDicist.t rictcontractedwithStJohnsCountySheriff'sOfficeusingRollKallTechnologyServicestoprovidesecuritypatrolsforthe The District will contracted with vendor to provide pool attendants during the operating season for the pool. Expenditures – Amenity Center Expenditures - Administrative (continued) IeTnshtseiumrDaaitnsetcdrei pcAtr'desmviGsiueomnres froasrlp geLecinaiabelriizlaietl yliina&bpilPritouyvb filodicrin Otghffeiin cDisaiuslsrtraLincictae.bicliotvyeIrnagseurtaoncgeovpeorlnicmyeinstawliathgenisciwesit.hTEhGeIaSmInosuunrtabnucdegAedtevdisroerpsreLsLeCn.tsEGthISe aTmhiosritnizcalutidoens smchoendthullyesb.ankchargesandanyothermiscellaneousexpensesthatincurduringtheyearwhichincludespreparationof Legal Advertising gTehneerDails ctirriccutlaistiorneq.uiredtoadvertisevariousnotices formonthly Boardmeetings andother publichearingsinanewspaperof Other Current Charges Due, Licenses & Subscriptions Copies used in the preparation of agenda packages, required mailings, notices and other special projects. Insurance General Liability Printing and Binding Water/Sewer/Irrigation Estimated cost for water, sewer, and irrigation for amenity center provided by St Johns County Utilities Department Pool Permits Janitorial Repair & Maintenance Special Events Estimated cost for electric provided by FPL for the amenity center. The estimated cost to provide security monitoring for the Amenity Center contracted with Envera. aTrhee inecsltuimdeadte idn tahmeo cuonnttrbaacste wdiothn Cp rBoupsoss.edcontracttoprovidemaintenanceoftheAmenityCenterswimmingpool.Poolchemicals Represents Permit Fees paid to the Florida Department of Health for the swimming pool. jTahneiteosrtiiaml sautepdpalimeso. u ntbasedonproposedcontracttoprovidejanitorialservicesfortheAmenityCenter.Alsoincludespurchasesof Regular maintenance and replacement cost incurred by the Amenity Center of the District. Office Supplies Miscellaneous office supplies. Represents estimated costs for the District to host special events for the community throughout the Fiscal Year. Insurance-Property ipTnrhsoeuvrDiadinsinctrgei rcinet'lssautPreadrno tcpoee trhctoey vALemriaaebgnieiltittyyo CIgenonsvtueerrr.annmceenptoallicaygenisciwesit.hTEhGeIaSmInosuunrtabnucdegAedtevdisroerpsreLsLeCn.tsEGthISeIensstiumraantecdepArdevmisiourmsfsoprepciraolipzeertiyn 4 St. Augustine Lakes Community Development District Budget Narrative Contract Vesta $ M o 1n,9th00ly $ A 2n2,n80u0al Contract Monthly Annual Yellowstone Landscape $ 13,338 $ 160,050 Contract Monthly Annual TGrhaes Lsa Ckaer Dp oRcetsotrosc Iknincg $ 1,313 $$$ 11 258,,,527055066 Contract Monthly Annual Doody Daddy LLC $ 1,084 $ 13,008 Vendor Address Monthly Annual FPL148899Co023488 4689nAA 9tAAArri nccDrrraagccceddeaaaeniidddraaciii nnRaaay nnnuLL naaLLLkk aaaReekkkdsseee sss#BB BBBSllvvLlllddvvv L ddd##E ###PEDun LPPtumFurm mSypt pSapi gn $$$$$$$11634560010005005 $$$117$$$$,,,223446700802280000000 Total $1,000 $12,000 Road Striping tEhsetirmmaotpedlasctoics tmtaorkpirnogvsi, daendd sueraalbcloeatpianvge tmo eenntsumrea rpkaivnegmseinst aiss slainfee sa,ndsy tbraoflfsica fnlodwws somrdosotohnlyD.istrictroads andparkinglotsusing Mulching Estimated cost to mulch grounds throughout the District. This includes areas in the amenity center. Field Management and Admin Landscape Maintenance Lake Maintenance Wetland Mitigation Landscape Contingency eEnsthiamnacteemdencotss.t of landscape services in addition to themonthly contract such as additional sod,plant replacements,and Tree Removals Estimated cost to remove dead or decaying tress throughout the district. Irrigation Repairs Estimated cost to repair and replace and irrigation system breaks. TwhheicDh iwstirlli cbteh tarsanessftearbrleidsh teod Caapmitaailn Rteesnearnvcee Fruensedr.vetofundtherenewalandreplacementoftheDistrict’scapitalrelatedfacilities Capital Reserve The District has contract with Vesta for onsite field management of contracts for District services such as landscaping, amenity & Cost to maintain the amenity and common areas of the District based on a proposed contract with Yellowstone Landscape. Cost for the maintenance of District lakes based on a contract with The Lake Doctors Inc. Cost to preserve beneficial aquatic plants in the wetland mitigation area and control nuisance and exotic pest plant populations. Contracted staff for repairs and trash pick-up on District owned property. Estimated Reclaimed water Services for the District provided by utility company. eEssttiimmaatteedf coorsDt fiostrr fiucetl scthraeregtelisg hfotrin Fgloarniddac Poomwmeor nanadr eLaigehlteicntgr.icforthecommunity. Theamountisbasedupontheagreementplus Any unanticipated and unscheduled maintenance cost to the District. Represents estimated costs for the District to decorate the amenity center and other areas of the District throughout the Fiscal Year. Reclaimed water Grounds Maintenance Electric Miscellaneous Holiday Decorations Pet Waste Disposal TwhaestDei ssttarticiotnhsa.scontractedwithDoodyDaddyLLCfortwoweeklycollectionofpetwastestationsandprovidebagsfortheeachpet Expenditures – Grounds Maintenance 5 Description AFBdYuo2dp0gt2ee6td 5A/Tc3th1ur/au2ls6 P4r MoNjoeexnctttehds P9r/oT3jhe0rc/ut2e6d AFBpYpu 2rdo0gve2te7d REVENUES: ISCPnprateerepcrriyaaey lFs mAto Esreswanertasnsrsidnm gSesunrtps-luOsn ( R1)oll $ 24 178504,,,056012038 - $ $ 42 173227,,18,760803 -0 $ 45,,330401 -- $ 24 137777,,,417648004 - $ 24 128505,,,015025058 - TOTAL REVENUES $ 770,141 $ 722,743 $ 9,641 $ 732,384 $ 720,683 EXPENDITURES: IISSPnnpprttieeneeccrrciiaaeeipllss CCatt laa-- - ll16 ll6 /2 --/ 1/ 161152/55/1155 $ 111188044,,,022088066 -- $ 1 2804,,020806 --- $$ 11 18 03 ,, 07 03 09 --- $ 111 21880034,,,,002700380069 - $ 111188115,,,011055044 -- TOTAL EXPENDITURES $ 478,571 $ 204,286 $ 293,739 $ 498,024 $ 477,308 Other Sources/(Uses) Interfund transfer In/(Out) $ - $ (9,205) $ - $ (9,205) $ - TOTAL OTHER SOURCES/(USES) $ - $ (9,205) $ - $ (9,205) $ - TOTAL EXPENDITURES $ 478,571 $ 213,490 $ 293,739 $ 507,229 $ 477,308 EXCESS REVENUES (EXPENDITURES) $ 291,570 $ 509,252 $ (284,098) $ 225,155 $ 243,375 (1) Carry Forward is Net of Reserve Requirement $$ 117788,,445511..2255 St. Augustine Lakes Community Development District Approved Budget Debt Service Series 2022 Special Assessment Bonds Interest Due 12/15/27 6 Period Outstanding Balance Principal Interest Annual Debt Service 12/15/26 6,695,000 - 181,154 181,154 06/15/27 6,695,000 115,000 181,154 12/15/27 6,580,000 - 178,451 474,605 06/15/28 6,580,000 120,000 178,451 12/15/28 6,460,000 - 175,631 474,083 06/15/29 6,460,000 125,000 175,631 12/15/29 6,335,000 - 172,694 473,325 06/15/30 6,335,000 130,000 172,694 12/15/30 6,205,000 - 169,200 471,894 06/15/31 6,205,000 140,000 169,200 12/15/31 6,065,000 - 165,438 474,638 06/15/32 6,065,000 145,000 165,438 12/15/32 5,920,000 - 161,541 471,978 06/15/33 5,920,000 155,000 161,541 12/15/33 5,765,000 - 157,375 473,916 06/15/34 5,765,000 165,000 157,375 12/15/34 5,600,000 - 152,941 475,316 06/15/35 5,600,000 175,000 152,941 12/15/35 5,425,000 - 148,238 476,178 06/15/36 5,425,000 185,000 148,238 12/15/36 5,240,000 - 143,266 476,503 06/15/37 5,240,000 195,000 143,266 12/15/37 5,045,000 - 138,025 476,291 06/15/38 5,045,000 205,000 138,025 12/15/38 4,840,000 - 132,516 475,541 06/15/39 4,840,000 215,000 132,516 12/15/39 4,625,000 - 126,738 474,253 06/15/40 4,625,000 225,000 126,738 12/15/40 4,400,000 - 120,691 472,428 06/15/41 4,400,000 240,000 120,691 $ 12/15/41 4,160,000 - 114,241 474,931 06/15/42 4,160,000 255,000 114,241 12/15/42 3,905,000 - 107,388 476,628 06/15/43 3,905,000 265,000 107,388 12/15/43 3,640,000 - 100,100 472,488 06/15/44 3,640,000 280,000 100,100 12/15/44 3,360,000 - 92,400 472,500 06/15/45 3,360,000 295,000 92,400 12/15/45 3,065,000 - 84,288 471,688 06/15/46 3,065,000 315,000 84,288 12/15/46 2,750,000 - 75,625 474,913 06/15/47 2,750,000 330,000 75,625 12/15/47 2,420,000 - 66,550 472,175 06/15/48 2,420,000 350,000 66,550 12/15/48 2,070,000 - 56,925 473,475 06/15/49 2,070,000 370,000 56,925 12/15/49 1,700,000 - 46,750 473,675 06/15/50 1,700,000 390,000 46,750 12/15/50 1,310,000 - 36,025 472,775 06/15/51 1,310,000 415,000 36,025 12/15/51 895,000 - 24,613 475,638 06/15/52 895,000 435,000 24,613 12/15/52 460,000 - 12,650 472,263 06/15/53 460,000 460,000 12,650 472,650 Totals 6,695,000 $ 6,282,898 $ 12,977,898 $ Community Development District St. Augustine Lakes Series 2022, Special Assessment Revenue Bonds Amortization Schedule (Term Bonds Due Combined) 7 Description AFBpYpu2rdo0gv2ete6d 5A/Tc3th1ur/au2ls6 P4r MoNjoeexnctttehds P9r/oT3jhe0rc/ut2e6d AFBpYpu 2rdo0gve2te7d REVENUES: ICnatrerrye Fsto Irnwcaormde Balance $ 4 6 ,3 50070 $ 4 16,,240112 $ 600 - $ 4 16,,840112 $ 6 10,,030303 TOTAL REVENUES $ 46,807 $ 47,613 $ 600 $ 48,213 $ 61,333 EXPENDITURES: CROatehppeiatriar Cl aOunrudrt elRaneytp Clahcaermgeesnts $ --- $ 7 , 8 0 -- $ --- $ 7 , 8 0 -- $ 2 0 , 0 0 -- TOTAL EXPENDITURES $ - $ 7,880 $ - $ 7,880 $ 20,000 Other Sources/(Uses) Capital Reserve Funding - Transfer In $ 20,000 $ 20,000 $ - $ 20,000 $ 20,000 TOTAL OTHER SOURCES/(USES) $ 20,000 $ 20,000 $ - $ 20,000 $ 20,000 EXCESS REVENUES (EXPENDITURES) $ 66,807 $ 59,733 $ 600 $ 60,333 $ 61,333 St. Augustine Lakes Community Development District Approved Budget Capital Reserve Fund 8 Neighborhood UOn&iMts B2Uo0nn2idt2ss FY 2027 FY2026 Increase/ (decrease) FY 2027 FY2026 Increase/ (decrease) FY 2027 FY2026 Increase/ (decrease) 4533'' 124824 124824 $$ 11,,449944..4411 $$ 11,,449944..4411 $$ ((00..0000)) $$ 11,,220000..0000 $$ 11,,220000..0000 $$ -- $$ 22,,669944..4411 $$ 22,,669944..4411 $$ ((00..0000)) Total 426 426 St. Augustine Lakes Community Development District Non-Ad Valorem Assessments Comparison 2026-2027 Annual Maintenance Assessments Annual Debt Assessments Total Assessed Per Unit 9