Dowden West Community Development District

Agenda August 21, 2025

Agenda

Dowden West
Community Development District

August 14, 2025 Board of Supervisors
Dowden West Community Dear Board Members:

219 E. Livingston Street, Orlando, FL 32801 Phone: 407-841-5524 – Fax: 407-839-1526

The Board of Supervisors of the Dowden West Community Development District will meet Thursday, August 21, 2025 at 9:00 a.m. at GMS-CF, LLC, 219 E. Livingston Street, Orlando, FL 32801. Following is the advance agenda for the meeting:

Roll Call
Public Comment Period
Organizational Matters
Appointment of Individuals to Fulfill Board Vacancies in Seats #2, #3 and #5
Administration of Oath of Office to Newly Appointed Board Members
Consideration of Resolution 2025-05 Electing Officers
Approval of Minutes of the May 15, 2025 Board of Supervisors Meeting
Public Hearing
Consideration of Resolution 2025-13 Adopting the Fiscal Year 2026 Budget and Relating to the Annual Appropriations
Consideration of Resolution 2025-14 Imposing Special Assessments and Certifying an Assessment Roll
Review and Acceptance of the Fiscal Year 2024 Audit Report
District Goals and Objectives
Adoption of Fiscal Year 2026 Goals and Objectives
Presentation of Fiscal Year 2025 Goals and Objectives and Authorizing Chair to Execute
Staff Reports
Attorney
Engineer
District Manager’s Report
Approval of Check Register
Balance Sheet and Income Statement
Approval of Fiscal Year 2026 Meeting Schedule
Field Manager’s Report
Supervisor’s Requests
Other Business
Next Meeting Date – September 18, 2025

Adjournment

The balance of the agenda will be discussed at the meeting. In the meantime, if you have any questions, please contact me.

Sincerely,

Jason M. Showe District Manager

CC:	Jan Carpenter, District Counsel Rey Malave, District Engineer Darrin Mossing, GMS
Enclosures

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RESOLUTION 2025-05

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE DOWDEN WEST COMMUNITY DEVELOPMENT DISTRICT ELECTING THE OFFICERS OF THE DISTRICT AND PROVIDING FOR AN EFFECTIVE DATE

WHEREAS, the Dowden West Community Development District (the “District”) is a local unit of special purpose government created and existing pursuant to Chapter 190, Florida Statutes; and

WHEREAS, the Board of Supervisors of the District (“Board”) desires to elect the Officers of the District.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE DOWDEN WEST COMMUNITY DEVELOPMENT DISTRICT:

Section 1.	The following persons are elected to the offices shown:

Chairman	 		
Vice Chairman	 		
Secretary	 		
Assistant Secretary	 		
Assistant Secretary	 		
Assistant Secretary	 		
Assistant Secretary	 		
Treasurer	 		
Assistant Treasurer	 		
Assistant Treasurer	 		
Assistant Treasurer	 		

Section 2.	This Resolution shall become effective immediately upon its adoption.
PASSED AND ADOPTED this 21st day of August, 2025.

ATTEST:	DOWDEN WEST COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section IV

MINUTES OF MEETING DOWDEN WEST
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Dowden West Community Development District was held Thursday, May 15, 2025 at 9:00 a.m. in the offices of GMS-CF, LLC, 219 E. Livingston Street, Orlando, Florida.

Present and constituting a quorum were:

Chuck Bell	Chairman
Tom Franklin	Assistant Secretary
Stephanie Coffin	Assistant Secretary Also present were:
Jason Showe	District Manager
Kristen Trucco	District Counsel
Rey Malave by phone	District Engineer
Alan Scheerer	Field Manager

FIRST ORDER OF BUSINESS	Roll Call
Mr. Showe called the meeting to order and called the roll.

SECOND ORDER OF BUSINESS	Public Comment Period
There being no comments, the next item followed.

THIRD ORDER OF BUSINESS	Organizational Matters
Appointment of Individuals to Fill Board Vacancies in Seats 2, 3, and 5
Administration of Oath of Office to Newly Appointed Board Members
Consideration of Resolution 2025-05 Electing Officers
Items A through C were tabled to a future meeting agenda.

1

FOURTH ORDER OF BUSINESS	Approval of the Minutes of the February 20,
2025 Meeting

On MOTION by Mr. Bell seconded by Mr. Franklin with all in favor the minutes of the February 20, 2025 meeting were approved as presented.

FIFTH ORDER OF BUSINESS	Consideration	of	Resolution	2025-06
Approving the Proposed Fiscal Year 2026 Budget and Setting a Public Hearing
Mr. Showe: Resolution 2025-06 approves the proposed fiscal year 2026 budget and sets the public hearing for August 21, 2025 at 9:00 a.m., the proposed budget is attached to the resolution as Exhibit A. A copy of the proposed budget will be transmitted to Orange County and the City of Orlando, and it will also be posted on the District’s website. The proposed budget considers the new areas coming online during the year, we have kept the assessments level and we will balance the budget with developer contributions. We will also enter into a deficit funding agreement in the event that expenses are higher than projected.

On MOTION by Mr. Bell seconded by Mr. Franklin with all in favor Resolution 2025-06 Approving the Proposed Fiscal Year 2026 Budget and Setting a Public Hearing was approved.

SIXTH ORDER OF BUSINESS	Consideration	of	Resolution	2025-07
Conveyance of Phase N-4 Tracts
Ms. Trucco: Resolution 2025-07 approves the conveyance of the Phase N-4 tracts consisting of real property and improvements from Beachline South Residential LLC to the CDD and the conveyance documents are attached to the resolution and are in substantially final form.

On MOTION by Mr. Franklin seconded by Mr. Bell with all in favor Resolution 2025-07 and conveyance documents were approved in substantially final form subject to staff signoff.

SEVENTH ORDER OF BUSINESS	Consideration	of	Resolution	2025-08
Conveyance of Phase N-5 Tracts
Ms. Trucco: Resolution 2025-08 approves the conveyance of real property tracts and improvements from Beachline South Residential LLC to the CDD for Phase N-5 Tracts.

On MOTION by Mr. Franklin seconded by Mr. Bell with all in favor Resolution 2025-08 and the conveyance documents were approved in substantially final form.

EIGHTH ORDER OF BUSINESS	Consideration	of	Resolution	2025-09
Conveyance of EW Road Phase 2A Tracts
Ms. Trucco: Resolution 2025-09 conveying Tracts D, B, C, G, H, I, J, K, L, E and F of the East West Connector Road Segment 2 plat. We are removing Tract C, G, and L as those are being replatted in upcoming plats. The tracts being conveyed include future development tracts, stormwater tract and a wetland buffer tract.

On MOTION by Mr. Franklin seconded by Mr. Bell with all in favor Resolution 2025-09 was approved in substantially final form subject to staff sign-off.

NINTH ORDER OF BUSINESS	Consideration	of	Resolution	2025-10
Conveyance of Phase N-5 Utilities
Ms. Trucco: Resolution 2025-10 conveying improvements consisting of potable water, reclaimed water and sanitary sewer system located in Phase N-5 Plat.

On MOTION by Mr. Bell seconded by Ms. Coffin with all in favor Resolution 2025-10 was approved subject to staff signoff.

TENTH ORDER OF BUSINESS	Consideration	of	Resolution	2025-11
Ratifying Conveyance of EW Road Phase 2B Utilities
Ms. Trucco: Resolution 2025-11 is ratifying the conveyance of improvements from Beachline South Residential LLC to the CDD for the improvements that include potable water, reclaimed water and sanitary sewer system improvements in the East West Connector Road 2B.

On MOTION by Ms. Coffin seconded by Mr. Bell with all in favor Resolution 2025-11 was approved ratifying the conveyance of the East West Road Phase 2B utilities.

ELEVENTH ORDER OF BUSINESS	Consideration	of	Resolution	2025-12
Designating an Assistant Treasurer of the District
Mr. Showe: We have employees in the South Florida office who assist with the financials and this resolution will add Patti Powers as an assistant treasurer.

On MOTION by Mr. Bell seconded by Ms. Coffin with all in favor Resolution 2025-12 was approved.

TWELFH ORDER OF BUSINESS	Consideration of Pond Proposal from Aquatic
Weed Management, Inc.
Mr. Scheerer: We did a walk of Dowden Road Extension East with me, Kimley Horn, staff, and Yellowstone. There were some minor modifications needed for that turnover. Those things were met and the ponds associated with those areas are included in your agenda package so we can start the monthly treatment of the shoreline vegetation. Looking at the ponds throughout the course of the last couple months, they are in good shape. We have one on the east side of the Dowden Road Extension that is starting to get cattails and we want to get ahead of that. There is also one pond heading towards the East West extension that we are including as well, East West Phase 2 N4A pond. We want to get these officially on the maintenance program and included in the agenda is a proposal to perform those services based on the pond tracts included in the proposal from our current vendor. We contemplated this in the proposed budget.

On MOTION by Mr. Franklin seconded by Ms. Coffin with all in favor the Proposal from Aquatic Weed Management in the amount of $1,175 was approved.

THIRTEENTH ORDER OF BUSINESS	Consideration of Series 2024 Requisition #2

On MOTION by Ms. Coffin seconded by Mr. Franklin with all in favor Requisition No. 2 from the 2024 Series Bond was approved.

FOURTEENTH ORDER OF BUSINESS	Ratification of Auditing Service Agreement
with DiBartolomeo McBee Hartley & Barnes for Fiscal Years 2024-2028

On MOTION by Mr. Franklin seconded by Mr. Bell with all in favor the Engagement Letter with DiBartolomeo McBee Hartley & Barnes to perform the Fiscal Year 2024 audit was ratified.

FIFTEENTH ORDER OF BUSINESS	Approval of Investment Fund
Mr. Showe: The Board has already approved us using the State Board of Administration and we would like to use a money market account to help earn interest.

On MOTION by Mr. Bell seconded by Mr. Franklin with all in favor staff was authorized to open a money market account.

SIXTEENTH ORDER OF BUSINESS	Staff Reports
Attorney
There being no comments, the next item followed.

Engineer
Mr. Malave: We did provide information on the cost of the transfers of infrastructure to the auditors.

Manager
Approval of Check Register

On MOTION by Ms. Coffin seconded by Mr. Franklin with all in favor the check register was approved.

Balance Sheet and Income Statement
A copy of the balance sheet and income statement were included in the agenda package.

Presentation of Number of Registered Voters – 712
A copy of the letter from the supervisor of elections indicating that there are 712 registered voters residing in the District was included in the agenda package.

SEVENTEENTH ORDER OF BUSINESS	Supervisor’s Requests
There being no comments, the next item followed.

EIGHTEENTH ORDER OF BUSINESS	Other Business
Mr. Scheerer: I spoke to Chuck previously about the irrigation tie in that the school was supposed to complete for the median on Founders that runs north and south by the school as well as the area between the sidewalk and the curb in front of the school. That has still not been completed. There was a meter that was supposed to go in there. Right now the tie in they did have has been locked off by Orange County Utilities so there is no water going there and we need to work on getting that corrected. We are also going to look with our landscape provider to see if there is another area we can tie into the existing irrigation system opposed to the 2” connection that has been locked off by the county.
Mr. Bell: We have been working with Orange County Public Schools since August of last year and all the irrigation we are talking about and the new planting material was the obligation of Orange County Public Schools.
Mr. Scheerer: I have been driving the Dowden Road Extension on a weekly basis. Thank goodness for the rain and the quality of work that was done by the landscape architect and install contractor, they have done a great job, it is really responding well.

NINTEENTH ORDER OF BUSINESS	Next Meeting Date
Mr. Showe: The next meeting will be held June 19, 2025.

TWENTIETH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Franklin seconded by Mr. Bell with all in favor the meeting adjourned at 9:20 a.m.

Secretary/Assistant Secretary	Chairman/Vice Chairman

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RESOLUTION 2025-13
THE ANNUAL APPROPRIATION RESOLUTION OF THE DOWDEN WEST COMMUNITY DEVELOPMENT DISTRICT (THE “DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2025 AND ENDING SEPTEMBER 30, 2026; AND PROVIDING FOR AN EFFECTIVE DATE.

WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2025, submitted to the Board of Supervisors (the “Board”) a proposed budget for the next ensuing budget year along with an explanatory and complete financial plan for each fund of the Dowden West Community Development District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and

WHEREAS, at least sixty (60) days prior to the adoption of the proposed annual budget (the “Proposed Budget”), the District filed a copy of the Proposed Budget with the local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and

WHEREAS, the Board set August 21, 2025, as the date for a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and

WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October 1, of each year, the District Board by passage of the Annual Appropriation Resolution shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year; and

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

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF DOWDEN WEST COMMUNITY DEVELOPMENT DISTRICT;
Section 1.	Budget

That the Board of Supervisors has reviewed the District Manager’s Proposed Budget, a copy of which is on file with the office of the District Manager and at the District’s Records Office, and hereby approves certain amendments thereto, as shown in Section 2 below.

That the District Manager’s Proposed Budget, as amended by the Board, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes, and incorporated herein by reference; provided, however, that the comparative figures contained in the adopted budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures for Fiscal Year 2025 and/or revised projections for Fiscal Year 2026.
That the adopted budget, as amended, shall be maintained in the office of the District Manager and at the District’s Records Office and identified as “The Budget for Dowden West Community Development District for the Fiscal Year Ending September 30, 2026", as adopted by the Board of Supervisors on August 21, 2025.

Section 2.	Appropriations

There is hereby appropriated out of the revenues of the Dowden West Community Development District, for the fiscal year beginning October 1, 2025, and ending September 30, 2026, the sum of $	to be raised by the levy of assessments and otherwise, which sum is deemed by the Board of Supervisors to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:
TOTAL GENERAL FUND	$	
TOTAL DEBT SERVICE FUND – SERIES 2018	$	

TOTAL DEBT SERVICE FUND – SERIES 2024	$	
TOTAL ALL FUNDS	$	
Section 3.	Supplemental Appropriations

The Board may authorize by resolution, supplemental appropriations or revenue changes for any lawful purpose from funds on hand or estimated to be received within the fiscal year as follows:

Board may authorize a transfer of the unexpended balance or portion thereof of any appropriation item.
Board may authorize an appropriation from the unappropriated balance of any fund.

Board may increase any revenue or income budget amount to reflect receipt of any additional unbudgeted monies and make the corresponding change to appropriations or the unappropriated balance.

The District Manager and Treasurer shall have the power within a given fund to authorize the transfer of any unexpected balance of any appropriation item or any portion thereof, provided

such transfers do not exceed Ten Thousand ($10,000) Dollars or have the effect of causing more than 10% of the total appropriation of a given program or project to be transferred previously approved transfers included.  Such transfer shall not have the effect of causing a more than
$10,000 or 10% increase, previously approved transfers included, to the original budget appropriation for the receiving program. Transfers within a program or project may be approved by the Board of Supervisors. The District Manager or Treasurer must establish administrative procedures which require information on the request forms proving that such transfer requests comply with this section.
Introduced, considered favorably, and adopted this 21st day of August, 2025.
ATTEST:	BOARD OF SUPERVISORS OF THE DOWDEN WEST COMMUNITY DEVELOPMENT DISTRICT

Secretary

By:	 Its:	

Exhibit A: FY2025-2026 Adopted Budget

Exhibit A

Dowden West	
Community Development District	

Approved Proposed Budget	
FY 2026	

Table of Contents

1-2	General Fund	

3-6	

General Fund Narrative	

7	

Series 2018 Debt Service Fund	

8	

Series 2018 Amortization Schedule	

9	

Series 2024 Debt Service Fund	

10	

Series 2024 Amortization Schedule	

11	

Assessment Rate Sheet	

Operations & Maintenance	
Contract Services	
Field Management	
Landscape Maintenance	
Lake Maintenance	
Mitigation Monitoring	
Pest Control	

$	17,530	$	14,608	$	2,922	$	17,530	$	18,582	
799,258	391,967	102,790	494,757	979,162	
47,000	9,500	1,900	11,400	48,000	
10,000	2,350	7,650	10,000	11,500	
-	21,640	7,283	28,923	30,592	

2,500	
-	
2,500	
2,500	
2,500	
500	-	500	500	500	
20,000	15,819	5,901	21,720	25,000	
7,500	3,585	3,915	7,500	7,500	
5,000	-	5,000	5,000	5,000	
3,500	-	3,500	3,500	3,500	

Repairs & Maintenance	
General Repairs & Maintenance	
Operating Supplies	
Landscape Replacement	
Irrigation Repairs	
Alleway Maintenance	
Signage	

Dowden West	
Community Development District	
Approved Proposed Budget	
General Fund	

REVENUES:

Special Assessments - On Roll	$	817,967	$	825,098	$	11,690	$	836,789	$	893,769	
Special Assessments - Direct	152,311	152,311	-	152,311	76,511	
Developer Contributions	602,194	-	-	-	792,448	
Interest Income	-	3,247	2,000	5,247	-	

TOTAL REVENUES	$	1,572,472	$	980,656	$	13,690	$	994,347	$	1,762,729	
EXPENDITURES:

Administrative						
Supervisor Fees	$	2,400	$	200	$	2,200	$	2,400	$	2,400	
PR-FICA	184	15	168	184	184	
Engineering	15,000	20,839	4,161	25,000	15,000	
Attorney	25,000	10,376	4,624	15,000	25,000	
Arbitrage Rebate	900	450	-	450	450	
Dissemination Agent	3,675	3,063	613	3,675	3,896	
Annual Audit	5,000	3,700	500	4,200	3,800	
Trustee Fees	5,051	8,287	-	8,287	8,869	
Assessment Administration	5,250	5,250	-	5,250	5,565	
Management Fees	42,500	35,417	7,083	42,500	45,050	
Information Technology	1,260	1,050	210	1,260	1,336	
Website Maintenance	840	700	140	840	890	
Telephone	300	-	300	300	300	
Postage & Delivery	750	107	393	500	500	
Printing & Binding	750	23	728	750	750	
Insurance General Liability	6,817	6,631	-	6,631	7,294	
Legal Advertising	7,500	2,052	1,001	3,053	5,000	
Office Supplies	150	0	150	150	150	
Other Current Charges	2,000	945	155	1,100	2,000	
Dues, Licenses & Subscriptions	175	175	-	175	175	

TOTAL ADMINISTRATIVE	$	125,501	$	99,278	$	22,426	$	121,705	$	128,608	
Operations & Maintenance	

Dowden West	
Community Development District	
Approved Proposed Budget	
General Fund	

Operations & Maintenance (continued)	
Utilities	
Electric	
Water & Sewer	
Streetlights	

	
$	66,000	$	1,108	$	279	$	1,387	$	2,000	
104,280	47,807	7,685	55,492	104,280	
331,225	127,141	25,598	152,739	378,307	

Other	
Contingency	
Property Insurance	

25,000	-	52,697	52,697	10,000	
7,677	6,997	-	6,997	7,697	

TOTAL OPERATIONS & MAINTENANCE	$	1,446,971	$	642,522	$	230,120	$	872,642	$	1,634,121	

TOTAL EXPENDITURES	$	1,572,472	$	741,800	$	252,546	$	994,346	$	1,762,729	

EXCESS REVENUES (EXPENDITURES)	$	-	$	238,856	$	(238,856)	$	-	$	-	

Product	Assessable Units	Net Assessment	Gross Assessment	FY25
Gross Per Unit	FY26
Gross Per Unit	Increase/ (Decrease)	

Special Assessments - On Roll	
Townhome	364	$	244,169.90	$	259,755.21	$	713.61	$	713.61	$	-	
Single Family - 40'	225	241,486.71	256,900.76	1,141.78	1,141.78	-	
Single Family - 50'	207	277,709.72	295,435.87	1,427.23	1,427.23	-	
Single Family - 60'	81	130,402.82	138,726.41	1,712.67	1,712.67	-	

Total	877	$  893,769.15	$  950,818.25	

Special Assessments - Direct	
Unplatted - Admin	569	$	76,511.37	$	81,395.45	$	143.05	$	143.05	$	-	

Total	569	$	76,511.37	$	81,395.45	

REVENUES	
Special Assessments - Tax Roll	
The District will levy a Non-Ad Valorem assessment on all sold and platted parcels within the District in order to pay for the operating expenditures during the Fiscal Year.	
Special Assessments - Direct	
The District will enter into a Direct Bill Agreement with the Developer to fund the operating expenditures for unplatted lots for the Fiscal Year.	
Developer Contributions	
The District will enter into a Funding Agreement with the Developer to fund the operating expenditures not covered by assessments for the Fiscal Year.	
Expenditures - Administrative	
Supervisors Fees	
Chapter 190 of the Florida Statutes allows for members of the Board of Supervisors to be compensated
$200 per meeting in which they attend. The budgeted amount for the fiscal year is based on all supervisors attending 6 meetings.	
FICA Taxes	
Payroll taxes on Board of Supervisor’s compensation. The budgeted amount for the fiscal year is calculated at 7.65% of the total Board of Supervisor’s payroll expenditures.	
Engineering	
The District's engineer will provide general engineering services to the District, i.e. attendance and preparation for monthly board meetings, review of invoices, and other specifically requested assignments.	
Attorney	
The District’s Attorney, will be providing general legal services to the District, i.e., attendance and preparation for monthly Board meetings, review of contracts, review of agreements and resolutions, and other research assigned as directed by the Board of Supervisors and the District Manager.	
Arbitrage Rebate	
The District is required to have an annual arbitrage rebate calculation prepared for the Series 2015, Special Assessment Refunding Bonds. The District has contracted with LLS Tax Solutions to perform this calculation.	
Dissemination Agent	
The District is required by the Security and Exchange Commission to comply with Rule 15(c)(2)-12(b)(5), which relates to additional reporting requirements for un-rated bond issues.	
Annual Audit	
The District is required to conduct an annual audit of its financial records by an Independent Certified Public Accounting Firm. The budgeted amount for the fiscal year is based on contracted fees from the previous year engagement plus anticipated increase.	
Trustee Fees	
The District bonds will be held and administered by a Trustee. This represents the trustee annual fee.	
Assessment Administration	
GMS SF, LLC provides assessment services for closing lot sales, assessment roll services with the local Tax Collector and financial advisory services.	
Management Fees	
The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services-South Florida, LLC. The budgeted amount for the fiscal year is based on the contracted fees outlined in
Exhibit "A" of the Management Agreement.	

Expenditures - Administrative (continued)			
Information Technology			
The District processes all of its financial activities, i.e. accounts payable, financial statements, etc. on a main frame computer leased by Governmental Management Services – South Florida, LLC.	
Website Maintenance			
Per Chapter 2014-22, Laws of Florida, all Districts must have a website to provide detailed information on the CDD as well as links to useful websites regarding Compliance issues. This website will be maintained by GMS-SF, LLC and updated monthly.	
Communication - Telephone			
New internet and Wi-Fi service for Office.			
Postage and Delivery			
Actual postage and/or freight used for District mailings including agenda packages, vendor checks and other correspondence.	
Insurance General Liability			
The District's General Liability & Public Officials Liability Insurance policy is with a qualified entity that specializes in providing insurance coverage to governmental agencies. The amount is based upon similar Community Development Districts.	
Printing and Binding			
Copies used in the preparation of agenda packages, required mailings, and other special projects.	
Legal Advertising			
The District is required to advertise various notices for monthly Board meetings and other public hearings in a newspaper of general circulation.	
Office Supplies			
Supplies used in the preparation and binding of agenda packages, required mailings, and other special projects.	
Other Current Charges			
This includes monthly bank charges and any other miscellaneous expenses that incur during the year.	
Due, Licenses & Subscriptions			
The District is required to pay an annual fee to Florida Department of Commerce for $175.	
Expenditures - Field			
Field Manager			
The supervision and on-site management of the District. The responsibilities include reviewing contracts and other maintenance
related items.	
VENDOR:	MONTHLY AMOUNT	ANNUAL AMOUNT	
Governmental Mgmt Services S-FL, LLC.	$1,548.48	$18,581.76	
Landscape Maintenance			
The District will enter into a contract for the monthly maintenance of common areas.	
Vendor:	MONTHLY AMOUNT	ANNUAL AMOUNT	
Yellowstone Landscape-Southeast, LLC.	$52,894.00	$634,728.00	
Future Landscape addition		$344,434.00	
		$979,162.00	
Lake Maintenance			
The District will enter into a contract for the monthly maintenance of the District lakes and canal.	
Vendor:	MONTHLY AMOUNT	ANNUAL AMOUNT	
Aquatic Weed Management, Inc.	$4,000.00	$48,000.00	
Mitigation Monitoring			
The District will assign this expense to lake mitigation monitoring.			

Expenditures - Field (continued)				
Pest Control				
The District will enter into a contract for the monthly pest & mosquito control.	
Vendor:		MONTHLY AMOUNT	ANNUAL AMOUNT	
Clarke Environmental Mosquito Mgmt.	$2,549.36	$30,592.30	
General Repairs & Maintenance				
Any miscellaneous repairs not included in another budget line item.	
Operating Supplies				
The District may incur expenses to purchase supplies for daily operations.	
Landscape Replacement				
The cost associated with any replacement of landscaping during the year.	
Irrigation Repairs				
Represents estimated cost for repairing irrigation line breaks, replacement of sprinklers, etc.	
Alleway Maintenance				
This expense will be allocated to the upkeep of the entry roads of the District.	
Signage				
The cost associated with any purchase, repairs or replacement of mandated signs throughout the District.	
Utilities - Electric				
Represents current and estimated electric charges of common areas throughout the District.	

ORLANDO UTILITY CO. ACCT #'S:	
LOCATION	MONTHLY AMOUNT	ANNUAL AMOUNT	
3388289887	12306 Dowden RD	$44	$529	
	11953 Landing Point Loop	$49	$592	
	11870 Globe St Irrigation	$33	$391	
	TBD		$488	
		$126	$2,000	
Utilities - Water & Sewer				
Represents current and estimated costs for water and refuse services provided for common areas throughout the District.	

ORANGE COUNTY UTILITIES ACCT #'S:	
LOCATION	MONTHLY AMOUNT	ANNUAL AMOUNT	
6344976732	11905 Founders Street	$18	$216	
	12082 Dowden Rd	$750	$9,000	
	12113 Dowden Rd	$18	$216	
	12239 Dowden Rd	$18	$216	
	12259 Dowden Rd	$280	$3,360	
	12286 Dowden Rd	$225	$2,700	
	12306 Dowden Rd	$20	$240	
	12311 Dowden Rd	$170	$2,040	
	12321 Dowden Rd	$87	$1,044	
	12328 Dowden Rd	$190	$2,280	
	12333 Dowden Rd	$80	$960	
	12364 Dowden Rd	$20	$240	
	12388 Dowden Rd	$20	$240	
	12412 Dowden Rd	$20	$240	
	19027 Exploration Ave	$950	$11,400	
	9195 Headsail Ave	$540	$6,480	
	9293 Sea Pine Ave	$200	$2,400	
	7871 Clove Hitch Way	$350	$4,200	
	11870 Globe Street	$450	$5,400	
	9447 Launch Point Rd	$40	$480	
	9738 Launch Point Rd	$545	$6,540	
	TBD		$44,388		
		$4,991	$104,280	

Expenditures - Field (continued)	
Utilities - Streetlights				
Represents the cost to maintain street lights within the District Boundaries that are expected to be in place throughout the fiscal
year.	
ORLANDO UTILITY CO. ACCT #'S:	LOCATION	MONTHLY AMOUNT	ANNUAL AMOUNT	
3388289887	0 Dowden RD	$8,285	$99,414	
	0 Sunsail Ave	$5,040	$60,480	
	TBD		$218,913		
		$13,325	$378,807	
Contingency				
Any other miscellaneous expenses incurred during the year.	
Property Insurance				
The District's Property Insurance policy is with a qualified entity that specializes in providing insurance coverage to governmental
agencies. The amount is based upon similar Community Development Districts.	

Dowden West	
Community Development District	
Approved Proposed Budget	
Debt Service Series 2018 Special Assessment Bonds	

Adopted Budget	
Actuals Thru	
Projected Next	
Projected Thru	Approved Proposed Budget	
Description	FY2025	7/31/25	2 Months	9/30/25	FY 2026	

REVENUES:

Special Assessments-On Roll	$	420,744	$	424,412	$	6,013	$	430,425	$	420,744	
Interest Earnings	-	15,755	2,500	18,255	10,000	
Carry Forward Surplus (1)	228,256	238,002	-	238,002	264,800	

TOTAL REVENUES	$	649,000	$	678,169	$	8,513	$	686,682	$	695,544	

EXPENDITURES:

Interest - 11/1	
Interest - 5/1	
Principal - 5/1	
Special Call- 5/1	

$	154,073	$	154,073	$	-	$	154,073	$	151,405	
154,073	154,073	-	154,073	151,405	
110,000	110,000	-	110,000	115,000	
-	15,000	-	15,000	-	

TOTAL EXPENDITURES	$	418,145	$	433,145	$	-	$	433,145	$	417,810	

Other Sources/(Uses)

Interfund transfer In/(Out)	$	-	$	11,262	$	-	$	11,262	$	-	

TOTAL OTHER SOURCES/(USES)	$	-	$	11,262	$	-	$	11,262	$	-	

TOTAL EXPENDITURES	$	418,145	$	421,883	$	-	$	421,883	$	417,810	

EXCESS REVENUES (EXPENDITURES)	$	230,855	$	256,286	$	8,513	$	264,800	$	277,734	

Interest Due 11/1/26	 $	148,616 	
	 $	148,616 	

(1) Carry Forward is Net of Reserve Requirement

Product	Assessable Units	Net Assessment	Gross Assessment	FY25
Gross Per Unit	FY26
Gross Per Unit	Increase/ (Decrease)	

Townhome	208	$	97,760.00	$	104,000.00	$	500.00	$	500.00	$	-	
Single Family - 40'	201	151,152.00	160,800.00	800.00	800.00	-	
Single Family - 50'	118	110,920.00	118,000.00	1,000.00	1,000.00	-	
Single Family - 60'	54	60,912.00	64,800.00	1,200.00	1,200.00	-	

581	$  420,744.00	$  447,600.00	

Dowden West	
Community Development District	
Series 2018 Special Assessment Bonds	
Amortization Schedule	

Date	Balance	Principal	Interest	Total	

05/01/25	$	5,680,000	4.850%	$	110,000	$	154,073	$	-	
11/01/25	5,570,000	4.850%	-	151,405	415,478	
05/01/26	5,570,000	4.850%	115,000	151,405	-	
11/01/26	5,455,000	4.850%	-	148,616	415,021	
05/01/27	5,455,000	4.850%	125,000	148,616	-	
11/01/27	5,330,000	4.850%	-	145,585	419,201	
05/01/28	5,330,000	4.850%	130,000	145,585	-	
11/01/28	5,200,000	4.850%	-	142,433	418,018	
05/01/29	5,200,000	4.850%	135,000	142,433	-	
11/01/29	5,065,000	5.400%	-	139,159	416,591	
05/01/30	5,065,000	5.400%	145,000	139,159	-	
11/01/30	4,920,000	5.400%	-	135,244	419,403	
05/01/31	4,920,000	5.400%	150,000	135,244	-	
11/01/31	4,770,000	5.400%	-	131,194	416,438	
05/01/32	4,770,000	5.400%	160,000	131,194	-	
11/01/32	4,610,000	5.400%	-	126,874	418,068	
05/01/33	4,610,000	5.400%	170,000	126,874	-	
11/01/33	4,440,000	5.400%	-	122,284	419,158	
05/01/34	4,440,000	5.400%	180,000	122,284	-	
11/01/34	4,260,000	5.400%	-	117,424	419,708	
05/01/35	4,260,000	5.400%	190,000	117,424	-	
11/01/35	4,070,000	5.400%	-	112,294	419,718	
05/01/36	4,070,000	5.400%	200,000	112,294	-	
11/01/36	3,870,000	5.400%	-	106,894	419,188	
05/01/37	3,870,000	5.400%	210,000	106,894	-	
11/01/37	3,660,000	5.400%	-	101,224	418,118	
05/01/38	3,660,000	5.400%	220,000	101,224	-	
11/01/38	3,440,000	5.400%	-	95,284	416,508	
05/01/39	3,440,000	5.400%	235,000	95,284	-	
11/01/39	3,205,000	5.550%	-	88,939	419,223	
05/01/40	3,205,000	5.550%	245,000	88,939	-	
11/01/40	2,960,000	5.550%	-	82,140	416,079	
05/01/41	2,960,000	5.550%	260,000	82,140	-	
11/01/41	2,700,000	5.550%	-	74,925	417,065	
05/01/42	2,700,000	5.550%	275,000	74,925	-	
11/01/42	2,425,000	5.550%	-	67,294	417,219	
05/01/43	2,425,000	5.550%	290,000	67,294	-	
11/01/43	2,135,000	5.550%	-	59,246	416,540	
05/01/44	2,135,000	5.550%	310,000	59,246	-	
11/01/44	1,825,000	5.550%	-	50,644	419,890	
05/01/45	1,825,000	5.550%	325,000	50,644	-	
11/01/45	1,500,000	5.550%	-	41,625	417,269	
05/01/46	1,500,000	5.550%	345,000	41,625	-	
11/01/46	1,155,000	5.550%	-	32,051	418,676	
05/01/47	1,155,000	5.550%	365,000	32,051	-	
11/01/47	790,000	5.550%	-	21,923	418,974	
05/01/48	790,000	5.550%	385,000	21,923	-	
11/01/48	405,000	5.550%	-	11,239	418,161	
05/01/49	405,000	5.550%	405,000	11,239	416,239	

$	5,680,000	$	4,765,945	$  10,445,945	

Dowden West	
Community Development District	
Approved Proposed Budget	
Debt Service Series 2024 Special Assessment Bonds	

Adopted Budget	
Actuals Thru	
Projected Next	
Projected Thru	Approved Proposed Budget	
Description	FY2025	7/31/25	2 Months	9/30/25	FY 2026	

REVENUES:

Special Assessments - On Roll	$	166,725	$	167,489	$	2,373	$	169,862	$	224,799	
Special Assessments - Direct	58,075	58,785	-	58,785	-	
Interest Earnings	-	7,517	1,500	9,017	6,000	
Carry Forward Surplus (1)	103,749	108,724	-	108,724	105,779	

TOTAL REVENUES	$	328,549	$	342,515	$	3,873	$	346,388	$	336,578	

EXPENDITURES:

Interest - 11/1	
Interest - 5/1	
Principal - 5/1	

$	103,749	$	103,749	$	-	$	103,749	$	85,760	
86,310	86,860	-	86,860	85,760	
50,000	50,000	-	50,000	50,000	

TOTAL EXPENDITURES	$	240,059	$	240,609	$	-	$	240,609	$	221,520	

TOTAL EXPENDITURES	$	240,059	$	240,609	$	-	$	240,609	$	221,520	

EXCESS REVENUES (EXPENDITURES)	$	88,490	$	101,906	$	3,873	$	105,779	$	115,058	

Interest Due 11/1/26	 $	84,660 	
	 $	84,660 	

(1) Carry Forward is Net of Reserve Requirement

Product	Assessable Units	Net Assessment	Gross Assessment	FY25
Gross Per Unit	FY26
Gross Per Unit	Increase/ (Decrease)	

Townhome	156	$	73,154.30	$	77,823.72	$	500.00	$	500.00	$	-	
Single Family - 40'	24	20,708.28	22,030.08	800.00	800.00	-	
Single Family - 50'	89	95,991.48	102,118.60	1,000.00	1,000.00	-	
Single Family - 60'	27	34,945.21	37,175.76	1,200.00	1,200.00	-	

296	$  224,799.27	$  239,148.16	

Dowden West	
Community Development District	
AMORTIZATION SCHEDULE	
Debt Service Series 2024 Special Assessment Bonds	

Period	Outstanding Balance	Coupons	Principal	Interest	Annual Debt Service	

05/01/25	$	3,310,000	4.400%	$	50,000	$	86,860		
11/01/25	3,260,000	4.400%	-	85,760	222,620	
05/01/26	3,260,000	4.400%	50,000	85,760		
11/01/26	3,210,000	4.400%	-	84,660	220,420	
05/01/27	3,210,000	4.400%	55,000	84,660		
11/01/27	3,155,000	4.400%	-	83,450	223,110	
05/01/28	3,155,000	4.400%	55,000	83,450		
11/01/28	3,100,000	4.400%	-	82,240	220,690	
05/01/29	3,100,000	4.400%	60,000	82,240		
11/01/29	3,040,000	4.400%	-	80,920	223,160	
05/01/30	3,040,000	4.400%	60,000	80,920		
11/01/30	2,980,000	4.400%	-	79,600	220,520	
05/01/31	2,980,000	4.400%	65,000	79,600		
11/01/31	2,915,000	4.400%	-	78,170	222,770	
05/01/32	2,915,000	4.400%	70,000	78,170		
11/01/32	2,845,000	4.400%	-	76,630	224,800	
05/01/33	2,845,000	4.400%	70,000	76,630		
11/01/33	2,775,000	4.400%	-	75,090	221,720	
05/01/34	2,775,000	4.400%	75,000	75,090		
11/01/34	2,700,000	5.250%	-	73,440	223,530	
05/01/35	2,700,000	5.250%	80,000	73,440		
11/01/35	2,620,000	5.250%	-	71,340	224,780	
05/01/36	2,620,000	5.250%	80,000	71,340		
11/01/36	2,540,000	5.250%	-	69,240	220,580	
05/01/37	2,540,000	5.250%	85,000	69,240		
11/01/37	2,455,000	5.250%	-	67,009	221,249	
05/01/38	2,455,000	5.250%	90,000	67,009		
11/01/38	2,365,000	5.250%	-	64,646	221,655	
05/01/39	2,365,000	5.250%	95,000	64,646		
11/01/39	2,270,000	5.250%	-	62,153	221,799	
05/01/40	2,270,000	5.250%	100,000	62,153		
11/01/40	2,170,000	5.250%	-	59,528	221,680	
05/01/41	2,170,000	5.250%	105,000	59,528		
11/01/41	2,065,000	5.250%	-	56,771	221,299	
05/01/42	2,065,000	5.250%	110,000	56,771		
11/01/42	1,955,000	5.250%	-	53,884	220,655	
05/01/43	1,955,000	5.250%	120,000	53,884		
11/01/43	1,835,000	5.250%	-	50,734	224,618	
05/01/44	1,835,000	5.250%	125,000	50,734		
11/01/44	1,710,000	5.550%	-	47,453	223,186	
05/01/45	1,710,000	5.550%	130,000	47,453		
11/01/45	1,580,000	5.550%	-	43,845	221,298	
05/01/46	1,580,000	5.550%	140,000	43,845		
11/01/46	1,440,000	5.550%	-	39,960	223,805	
05/01/47	1,440,000	5.550%	145,000	39,960		
11/01/47	1,295,000	5.550%	-	35,936	220,896	
05/01/48	1,295,000	5.550%	155,000	35,936		
11/01/48	1,140,000	5.550%	-	31,635	222,571	
05/01/49	1,140,000	5.550%	165,000	31,635		
11/01/49	975,000	5.550%	-	27,056	223,691	
05/01/50	975,000	5.550%	175,000	27,056		
11/01/50	800,000	5.550%	-	22,200	224,256	
05/01/51	800,000	5.550%	185,000	22,200		
11/01/51	615,000	5.550%	-	17,066	224,266	
05/01/52	615,000	5.550%	195,000	17,066		
11/01/52	420,000	5.550%	-	11,655	223,721	
05/01/53	420,000	5.550%	205,000	11,655		
11/01/53	215,000	5.550%	-	5,966	222,621	
05/01/54	215,000	5.550%	215,000	5,966	220,966	
Total			$3,310,000	$3,362,933	$6,672,933	

Dowden West	
Community Development District	
Non-Ad Valorem Assessments Comparison	
2025-2026	

Description	
O&M Units	Bonds Units
2018	Bonds Units
2024	
Annual Maintenance Assessments	
Annual Debt Assessments	
Total Assessed Per Unit	
	
FY 2026	
FY2025	Increase/ (decrease)	
FY 2026	
FY2025	Increase/ (decrease)	
FY 2026	
FY2025	Increase/ (decrease)	

Special Assessments - On Roll						2018	2024	2018	2024					
Townhome	364	208	156	$713.61	$713.61	$0.00	$500.00	$498.87	$500.00	$498.87	$0.00	$1,712.48	$1,712.48	$0.00	
Single Family - 40'	225	201	24	$1,141.78	$1,141.78	$0.00	$800.00	$917.92	$800.00	$917.92	$0.00	$2,859.70	$2,859.70	$0.00	
Single Family - 50'	207	118	89	$1,427.23	$1,427.23	$0.00	$1,000.00	$1,147.40	$1,000.00	$1,147.40	$0.00	$3,574.63	$3,574.63	$0.00	
Single Family - 60'	81	54	27	$1,712.67	$1,712.67	$0.00	$1,200.00	$1,376.88	$1,200.00	$1,376.88	$0.00	$4,289.55	$4,289.55	$0.00	
Total	877	581	296												

Special Assessments - Direct			

$143.05	

$143.05	

$0.00	

$0.00	

$0.00	

$0.00	

$0.00	

$0.00	

$143.05	

$143.05	

$0.00	
Unplatted - Admin	569	0	0												
Total	569	0	0												

Page 11

!!"#$%& "

RESOLUTION 2025-14
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE DOWDEN WEST COMMUNITY DEVELOPMENT DISTRICT IMPOSING SPECIAL ASSESSMENTS AND CERTIFYING AN ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

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

WHEREAS, the District is located in Orange County, Florida (the “County”); and
WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District’s adopted Improvement Plan and Chapter 190, Florida Statutes; and

WHEREAS, the Board of Supervisors of the District (“Board”) hereby determines to undertake various operations and maintenance activities described in the District’s budget for Fiscal Year 2025-2026 (“Operations and Maintenance Budget”), attached hereto as Exhibit “A” and incorporated by reference herein; and

WHEREAS, the District must obtain sufficient funds to provide for the operation and maintenance of the services and facilities provided by the District as described in the District’s budget for Fiscal Year 2025-2026; and
WHEREAS, the provision of such services, facilities, and operations is a benefit to lands within the District; and
WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose special assessments on benefitted lands within the District; and

WHEREAS, The District has previously levied an assessment for debt service, which the District desires to directly collect, and which is also indicated on Exhibit “A”; and
WHEREAS, it is in the best interests of the District to proceed with the imposition of the special assessments for operations and maintenance on both platted lots and un-platted lands as set forth in the budget; and
WHEREAS, the District desires to levy and directly collect on both the platted and un- platted lands special assessments reflecting their portion of the District’s operations and maintenance budget; and

WHEREAS, it is in the best interests of the District to adopt the Assessment Roll of the Dowden West Community Development District (the “Assessment Roll”) attached to this Resolution as Exhibit “B” and incorporated as a material part of this Resolution by this reference; and

WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll adopted herein as the Orange County Property Appraiser updates the property roll for Orange County, for such time as authorized by Florida law.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE DOWDEN WEST COMMUNITY DEVELOPMENT DISTRICT:
SECTION 1. BENEFIT. The provision of the services, facilities, and operations as described in Exhibit “A” confer a special and peculiar benefit to the lands within the District, which benefits exceed or equal the costs of the assessments. The allocation of the costs to the specially benefitted lands is shown in Exhibits “A” and “B.”

SECTION 2. ASSESSMENT IMPOSITION. A special assessment for operation and maintenance as provided for in Chapter 190, Florida Statutes, is hereby imposed and levied on benefitted lands within the District in accordance with Exhibits “A” and “B.” The lien of the special assessments for operations and maintenance imposed and levied by this Resolution shall be effective upon passage of this Resolution.
SECTION 3. COLLECTION. The previously levied debt service assessments and operations and maintenance assessments on both platted lots and on undeveloped and un-platted lands will be collected directly by the District in accordance with Florida law, as set forth in Exhibits “A” and “B.” Assessments directly collected by the District are due according to the following schedule: 50% due no later than November 1, 2025, 25% due no later than February 1, 2026 and 25% due no later than May 1, 2026. In the event that an assessment payment is not made in accordance with the schedule stated above, such assessment and any future scheduled assessment payments due for Fiscal Year 2026 shall be delinquent and shall accrue penalties and interest in the amount of one percent (1%) per month plus all costs of collection and enforcement, and shall either be enforced pursuant to a foreclosure action, or, at the District’s discretion, collected pursuant to the Uniform Method on a future tax bill, which amount may include penalties, interest, and costs of collection and enforcement. In the event an assessment subject to direct collection by the District shall be delinquent, the District Manager and District Counsel, without further authorization by the Board, may initiate foreclosure proceedings to collect and enforce the delinquent and remaining assessments.

SECTION 4. ASSESSMENT ROLL. The District’s Assessment Roll, attached to this
Resolution as Exhibit “B,” is hereby certified.
SECTION 5. ASSESSMENT ROLL AMENDMENT. The District Manager shall keep appraised of all updates made to the County property roll by Property Appraiser after the date of this Resolution, and shall amend the District’s Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property roll. After any

amendment of the Assessment Roll, the District Manager shall file the updates to the tax roll in the District records.

SECTION 6. SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.
SECTION 7. EFFECTIVE DATE. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board of Supervisors of the Dowden West Community Development District.
PASSED AND ADOPTED this 21st day of August, 2025.

ATTEST:	DOWDEN WEST COMMUNITY DEVELOPMENT DISTRICT

Secretary/ Assistant Secretary

By:	 Its:	

Exhibit A: FY2025-2026 Budget Exhibit B: Assessment Roll

Dowden West CDD
FY 26 Assessment Roll

Parcel Id	O&M	Series 2018	Series 2024	Total

Exhibit B

332331199600010	$1,712.67	$1,200.00	$2,912.67	
332331199600020	$1,712.67	$1,200.00	$2,912.67	
332331199600030	$1,712.67	$1,200.00	$2,912.67	
332331199600040	$1,712.67	$1,200.00	$2,912.67	
332331199600050	$1,712.67	$1,200.00	$2,912.67	
332331199600060	$1,712.67	$1,200.00	$2,912.67	
332331199600070	$1,427.22	$1,000.00	$2,427.22	
332331199600080	$1,427.22	$1,000.00	$2,427.22	
332331199600090	$1,427.22	$1,000.00	$2,427.22	
332331199600100	$1,427.22	$1,000.00	$2,427.22	
332331199600110	$1,427.22	$1,000.00	$2,427.22	
332331199600120	$1,427.22	$1,000.00	$2,427.22	
332331199600130	$1,427.22	$1,000.00	$2,427.22	
332331199600140	$1,712.67	$1,200.00	$2,912.67	
332331199600150	$1,712.67	$1,200.00	$2,912.67	
332331199600160	$1,712.67	$1,200.00	$2,912.67	
332331199600170	$1,712.67	$1,200.00	$2,912.67	
332331199600180	$1,712.67	$1,200.00	$2,912.67	
332331199600190	$1,712.67	$1,200.00	$2,912.67	
332331199600200	$1,427.22	$1,000.00	$2,427.22	
332331199600210	$1,427.22	$1,000.00	$2,427.22	
332331199600220	$1,427.22	$1,000.00	$2,427.22	
332331199600230	$1,712.67	$1,200.00	$2,912.67	
332331199600240	$1,712.67	$1,200.00	$2,912.67	
332331199600250	$1,712.67	$1,200.00	$2,912.67	
332331199600260	$1,712.67	$1,200.00	$2,912.67	
332331199600270	$1,712.67	$1,200.00	$2,912.67	
332331199600280	$1,712.67	$1,200.00	$2,912.67	
332331199600290	$1,712.67	$1,200.00	$2,912.67	
332331199600300	$1,712.67	$1,200.00	$2,912.67	
332331199600310	$1,427.22	$1,000.00	$2,427.22	
332331199600320	$1,427.22	$1,000.00	$2,427.22	
332331199600330	$1,427.22	$1,000.00	$2,427.22	
332331199600340	$1,427.22	$1,000.00	$2,427.22	
332331199600350	$1,712.67	$1,200.00	$2,912.67	
332331199600360	$1,712.67	$1,200.00	$2,912.67	
332331199600370	$1,712.67	$1,200.00	$2,912.67	
332331199600380	$1,712.67	$1,200.00	$2,912.67	
332331199600390	$1,427.22	$1,000.00	$2,427.22	
332331199600400	$1,427.22	$1,000.00	$2,427.22	
332331199600410	$1,427.22	$1,000.00	$2,427.22	
332331199600420	$1,427.22	$1,000.00	$2,427.22	
332331199600430	$1,427.22	$1,000.00	$2,427.22	
332331199600440	$1,712.67	$1,200.00	$2,912.67	
332331199600450	$1,712.67	$1,200.00	$2,912.67	
332331199600460	$1,712.67	$1,200.00	$2,912.67	
332331199600470	$1,427.22	$1,000.00	$2,427.22	
332331199600480	$1,427.22	$1,000.00	$2,427.22	
332331199600490	$1,427.22	$1,000.00	$2,427.22	
332331199600500	$1,712.67	$1,200.00	$2,912.67	
332331199600510	$1,712.67	$1,200.00	$2,912.67	
332331199600520	$1,427.22	$1,000.00	$2,427.22	
332331199600530	$1,427.22	$1,000.00	$2,427.22	
332331199600540	$1,427.22	$1,000.00	$2,427.22	
332331199600550	$1,427.22	$1,000.00	$2,427.22	
332331199600560	$1,427.22	$1,000.00	$2,427.22	

Parcel Id	O&M	Series 2018	Series 2024	Total

332331199600570	$1,427.22	$1,000.00	$2,427.22	
332331199600580	$1,427.22	$1,000.00	$2,427.22	
332331199600590	$1,427.22	$1,000.00	$2,427.22	
332331199600600	$1,427.22	$1,000.00	$2,427.22	
332331199600610	$1,427.22	$1,000.00	$2,427.22	
332331199600620	$1,427.22	$1,000.00	$2,427.22	
332331199600630	$1,141.78	$800.00	$1,941.78	
332331199600640	$1,141.78	$800.00	$1,941.78	
332331199600650	$1,141.78	$800.00	$1,941.78	
332331199600660	$1,141.78	$800.00	$1,941.78	
332331199600670	$1,141.78	$800.00	$1,941.78	
332331199600680	$1,141.78	$800.00	$1,941.78	
332331199600690	$1,141.78	$800.00	$1,941.78	
332331199600700	$713.61	$500.00	$1,213.61	
332331199600710	$713.61	$500.00	$1,213.61	
332331199600720	$713.61	$500.00	$1,213.61	
332331199600730	$713.61	$500.00	$1,213.61	
332331199600740	$713.61	$500.00	$1,213.61	
332331199600750	$713.61	$500.00	$1,213.61	
332331199600760	$713.61	$500.00	$1,213.61	
332331199600770	$713.61	$500.00	$1,213.61	
332331199600780	$713.61	$500.00	$1,213.61	
332331199600790	$713.61	$500.00	$1,213.61	
332331199600800	$713.61	$500.00	$1,213.61	
332331199600810	$713.61	$500.00	$1,213.61	
332331199600820	$713.61	$500.00	$1,213.61	
332331199600830	$713.61	$500.00	$1,213.61	
332331199600840	$713.61	$500.00	$1,213.61	
332331199600850	$713.61	$500.00	$1,213.61	
332331199600860	$713.61	$500.00	$1,213.61	
332331199600870	$713.61	$500.00	$1,213.61	
332331199600880	$713.61	$500.00	$1,213.61	
332331199600890	$713.61	$500.00	$1,213.61	
332331199600900	$713.61	$500.00	$1,213.61	
332331199600910	$713.61	$500.00	$1,213.61	
332331199600920	$713.61	$500.00	$1,213.61	
332331199600930	$713.61	$500.00	$1,213.61	
332331199600940	$713.61	$500.00	$1,213.61	
332331199600950	$713.61	$500.00	$1,213.61	
332331199600960	$1,141.78	$800.00	$1,941.78	
332331199600970	$1,141.78	$800.00	$1,941.78	
332331199600980	$1,141.78	$800.00	$1,941.78	
332331199600990	$1,141.78	$800.00	$1,941.78	
332331199601000	$1,141.78	$800.00	$1,941.78	
332331199601010	$1,141.78	$800.00	$1,941.78	
332331199601020	$713.61	$500.00	$1,213.61	
332331199601030	$713.61	$500.00	$1,213.61	
332331199601040	$713.61	$500.00	$1,213.61	
332331199601050	$713.61	$500.00	$1,213.61	
332331199601060	$713.61	$500.00	$1,213.61	
332331199601070	$713.61	$500.00	$1,213.61	
332331199601080	$713.61	$500.00	$1,213.61	
332331199601090	$713.61	$500.00	$1,213.61	
332331199601100	$713.61	$500.00	$1,213.61	
332331199601110	$713.61	$500.00	$1,213.61	
332331199601120	$713.61	$500.00	$1,213.61	
332331199601130	$713.61	$500.00	$1,213.61	
332331199601140	$713.61	$500.00	$1,213.61	
332331199601150	$713.61	$500.00	$1,213.61	

Parcel Id	O&M	Series 2018	Series 2024	Total

332331199601160	$713.61	$500.00	$1,213.61	
332331199601170	$713.61	$500.00	$1,213.61	
332331199601180	$713.61	$500.00	$1,213.61	
332331199601190	$713.61	$500.00	$1,213.61	
332331199601200	$713.61	$500.00	$1,213.61	
332331199601210	$713.61	$500.00	$1,213.61	
332331199601220	$713.61	$500.00	$1,213.61	
332331199601230	$713.61	$500.00	$1,213.61	
332331199601240	$1,141.78	$800.00	$1,941.78	
332331199601250	$1,141.78	$800.00	$1,941.78	
332331199601260	$1,141.78	$800.00	$1,941.78	
332331199601270	$1,141.78	$800.00	$1,941.78	
332331199601280	$1,141.78	$800.00	$1,941.78	
332331199601290	$1,141.78	$800.00	$1,941.78	
332331199601300	$1,141.78	$800.00	$1,941.78	
332331199601310	$1,141.78	$800.00	$1,941.78	
332331199601320	$1,141.78	$800.00	$1,941.78	
332331199601330	$1,141.78	$800.00	$1,941.78	
332331199601340	$1,141.78	$800.00	$1,941.78	
332331199601350	$1,141.78	$800.00	$1,941.78	
332331199601510	$1,141.78	$800.00	$1,941.78	
332331199601520	$1,141.78	$800.00	$1,941.78	
332331199601530	$1,141.78	$800.00	$1,941.78	
332331199601540	$1,141.78	$800.00	$1,941.78	
332331199601550	$1,141.78	$800.00	$1,941.78	
332331199601560	$1,141.78	$800.00	$1,941.78	
332331199601570	$1,141.78	$800.00	$1,941.78	
332331199601580	$1,141.78	$800.00	$1,941.78	
332331199601590	$1,141.78	$800.00	$1,941.78	
332331199601600	$1,141.78	$800.00	$1,941.78	
332331199601610	$1,141.78	$800.00	$1,941.78	
332331199601620	$1,141.78	$800.00	$1,941.78	
332331199601630	$1,141.78	$800.00	$1,941.78	
332331199701360	$1,427.22	$1,000.00	$2,427.22	
332331199701370	$1,427.22	$1,000.00	$2,427.22	
332331199701380	$1,427.22	$1,000.00	$2,427.22	
332331199701390	$1,712.67	$1,200.00	$2,912.67	
332331199701400	$1,712.67	$1,200.00	$2,912.67	
332331199701410	$1,427.22	$1,000.00	$2,427.22	
332331199701420	$713.61	$500.00	$1,213.61	
332331199701430	$713.61	$500.00	$1,213.61	
332331199701440	$713.61	$500.00	$1,213.61	
332331199701450	$713.61	$500.00	$1,213.61	
332331199701460	$1,141.78	$800.00	$1,941.78	
332331199701470	$1,427.22	$1,000.00	$2,427.22	
332331199701480	$1,427.22	$1,000.00	$2,427.22	
332331199701490	$1,712.67	$1,200.00	$2,912.67	
332331199701500	$1,712.67	$1,200.00	$2,912.67	
332331199805750	$713.61	$500.00	$1,213.61	
332331199805760	$713.61	$500.00	$1,213.61	
332331199805770	$713.61	$500.00	$1,213.61	
332331199805780	$713.61	$500.00	$1,213.61	
332331199805790	$713.61	$500.00	$1,213.61	
332331199805800	$713.61	$500.00	$1,213.61	
332331199805810	$713.61	$500.00	$1,213.61	
332331199805820	$713.61	$500.00	$1,213.61	
332331199805830	$1,141.78	$800.00	$1,941.78	
332331199805840	$1,427.22	$1,000.00	$2,427.22	
332331199805850	$1,427.22	$1,000.00	$2,427.22	

Parcel Id	O&M	Series 2018	Series 2024	Total

332331199805860	$1,712.67	$1,200.00	$2,912.67	
332331199805870	$1,712.67	$1,200.00	$2,912.67	
332331199805880	$713.61	$500.00	$1,213.61	
332331199805890	$713.61	$500.00	$1,213.61	
332331199805900	$713.61	$500.00	$1,213.61	
332331199805910	$713.61	$500.00	$1,213.61	
332331199805920	$713.61	$500.00	$1,213.61	
332331199805930	$713.61	$500.00	$1,213.61	
332331199805940	$713.61	$500.00	$1,213.61	
332331199805950	$713.61	$500.00	$1,213.61	
332331199805960	$713.61	$500.00	$1,213.61	
332331199805970	$713.61	$500.00	$1,213.61	
332331199805980	$713.61	$500.00	$1,213.61	
332331199805990	$713.61	$500.00	$1,213.61	
332331199806000	$713.61	$500.00	$1,213.61	
332331199806010	$713.61	$500.00	$1,213.61	
332331199806020	$713.61	$500.00	$1,213.61	
332331199806030	$713.61	$500.00	$1,213.61	
332331199806040	$713.61	$500.00	$1,213.61	
332331199806050	$1,141.78	$800.00	$1,941.78	
332331199806060	$1,141.78	$800.00	$1,941.78	
332331199806070	$1,427.22	$1,000.00	$2,427.22	
332331199806080	$1,427.22	$1,000.00	$2,427.22	
332331199806090	$1,141.78	$800.00	$1,941.78	
332331199806100	$1,141.78	$800.00	$1,941.78	
332331199806110	$1,141.78	$800.00	$1,941.78	
332331199806120	$1,141.78	$800.00	$1,941.78	
332331199806130	$1,141.78	$800.00	$1,941.78	
332331199806140	$1,141.78	$800.00	$1,941.78	
332331199806150	$1,427.22	$1,000.00	$2,427.22	
332331199806160	$1,427.22	$1,000.00	$2,427.22	
332331199806170	$1,427.22	$1,000.00	$2,427.22	
332331199806180	$1,427.22	$1,000.00	$2,427.22	
332331199806190	$1,427.22	$1,000.00	$2,427.22	
332331199806200	$1,427.22	$1,000.00	$2,427.22	
332331199806210	$1,427.22	$1,000.00	$2,427.22	
332331199806220	$1,427.22	$1,000.00	$2,427.22	
332331199806230	$1,427.22	$1,000.00	$2,427.22	
332331199901640	$1,141.78	$800.00	$1,941.78	
332331199901650	$1,141.78	$800.00	$1,941.78	
332331199901660	$1,141.78	$800.00	$1,941.78	
332331199901670	$1,141.78	$800.00	$1,941.78	
332331199901680	$1,141.78	$800.00	$1,941.78	
332331199901690	$1,141.78	$800.00	$1,941.78	
332331199901700	$1,141.78	$800.00	$1,941.78	
332331199901710	$713.61	$500.00	$1,213.61	
332331199901720	$713.61	$500.00	$1,213.61	
332331199901730	$713.61	$500.00	$1,213.61	
332331199901740	$713.61	$500.00	$1,213.61	
332331199901750	$713.61	$500.00	$1,213.61	
332331199901760	$713.61	$500.00	$1,213.61	
332331199901770	$713.61	$500.00	$1,213.61	
332331199901780	$713.61	$500.00	$1,213.61	
332331199901790	$713.61	$500.00	$1,213.61	
332331199901800	$713.61	$500.00	$1,213.61	
332331199901810	$713.61	$500.00	$1,213.61	
332331199901820	$713.61	$500.00	$1,213.61	
332331199901830	$713.61	$500.00	$1,213.61	
332331199901840	$713.61	$500.00	$1,213.61	

Parcel Id	O&M	Series 2018	Series 2024	Total

332331199901850	$713.61	$500.00	$1,213.61	
332331199901860	$713.61	$500.00	$1,213.61	
332331199901870	$713.61	$500.00	$1,213.61	
332331199901880	$713.61	$500.00	$1,213.61	
332331199901890	$713.61	$500.00	$1,213.61	
332331199901900	$713.61	$500.00	$1,213.61	
332331199901910	$713.61	$500.00	$1,213.61	
332331199901920	$713.61	$500.00	$1,213.61	
332331199901930	$713.61	$500.00	$1,213.61	
332331199901940	$713.61	$500.00	$1,213.61	
332331199901950	$713.61	$500.00	$1,213.61	
332331199901960	$713.61	$500.00	$1,213.61	
332331199901970	$713.61	$500.00	$1,213.61	
332331199901980	$1,141.78	$800.00	$1,941.78	
332331199901990	$1,141.78	$800.00	$1,941.78	
332331199902000	$1,141.78	$800.00	$1,941.78	
332331199902010	$1,141.78	$800.00	$1,941.78	
332331199902020	$1,141.78	$800.00	$1,941.78	
332331199902030	$1,141.78	$800.00	$1,941.78	
332331199902040	$1,141.78	$800.00	$1,941.78	
332331199902050	$1,141.78	$800.00	$1,941.78	
332331199902060	$1,141.78	$800.00	$1,941.78	
332331199902070	$1,141.78	$800.00	$1,941.78	
332331199902080	$1,141.78	$800.00	$1,941.78	
332331199902090	$1,427.22	$1,000.00	$2,427.22	
332331199902100	$1,427.22	$1,000.00	$2,427.22	
332331199902110	$1,427.22	$1,000.00	$2,427.22	
332331199902120	$1,427.22	$1,000.00	$2,427.22	
332331199902130	$1,427.22	$1,000.00	$2,427.22	
332331199902140	$1,427.22	$1,000.00	$2,427.22	
332331199902150	$1,427.22	$1,000.00	$2,427.22	
332331199902160	$1,427.22	$1,000.00	$2,427.22	
332331199902170	$1,427.22	$1,000.00	$2,427.22	
332331199902180	$1,427.22	$1,000.00	$2,427.22	
332331199902190	$1,427.22	$1,000.00	$2,427.22	
332331199902200	$1,427.22	$1,000.00	$2,427.22	
332331199902210	$1,427.22	$1,000.00	$2,427.22	
332331199902220	$1,427.22	$1,000.00	$2,427.22	
332331199902230	$1,427.22	$1,000.00	$2,427.22	
332331199902240	$1,427.22	$1,000.00	$2,427.22	
332331199902250	$1,427.22	$1,000.00	$2,427.22	
332331199902260	$1,427.22	$1,000.00	$2,427.22	
332331199902270	$1,427.22	$1,000.00	$2,427.22	
332331199902280	$1,141.78	$800.00	$1,941.78	
332331199902290	$1,141.78	$800.00	$1,941.78	
332331199902300	$1,141.78	$800.00	$1,941.78	
332331199902310	$1,141.78	$800.00	$1,941.78	
332331199902320	$1,141.78	$800.00	$1,941.78	
332331199902330	$1,141.78	$800.00	$1,941.78	
332331199902340	$1,141.78	$800.00	$1,941.78	
332331199902350	$1,141.78	$800.00	$1,941.78	
332331199902360	$1,141.78	$800.00	$1,941.78	
332331199902370	$1,141.78	$800.00	$1,941.78	
332331199902380	$1,141.78	$800.00	$1,941.78	
332331199902390	$1,141.78	$800.00	$1,941.78	
332331199902400	$1,141.78	$800.00	$1,941.78	
332331199902410	$1,141.78	$800.00	$1,941.78	
332331199902420	$1,141.78	$800.00	$1,941.78	
332331199902430	$1,141.78	$800.00	$1,941.78	

Parcel Id	O&M	Series 2018	Series 2024	Total

332331199902440	$1,141.78	$800.00	$1,941.78	
332331199902450	$1,141.78	$800.00	$1,941.78	
332331199902460	$1,141.78	$800.00	$1,941.78	
332331199902470	$1,141.78	$800.00	$1,941.78	
332331199902480	$1,141.78	$800.00	$1,941.78	
332331199902490	$1,141.78	$800.00	$1,941.78	
332331199902500	$1,141.78	$800.00	$1,941.78	
332331199902510	$1,141.78	$800.00	$1,941.78	
332331199902520	$1,141.78	$800.00	$1,941.78	
332331199902530	$1,141.78	$800.00	$1,941.78	
332331199902540	$713.61	$500.00	$1,213.61	
332331199902550	$713.61	$500.00	$1,213.61	
332331199902560	$713.61	$500.00	$1,213.61	
332331199902570	$713.61	$500.00	$1,213.61	
332331199902580	$713.61	$500.00	$1,213.61	
332331199902590	$713.61	$500.00	$1,213.61	
332331199902600	$713.61	$500.00	$1,213.61	
332331199902610	$713.61	$500.00	$1,213.61	
332331199902620	$713.61	$500.00	$1,213.61	
332331199902630	$713.61	$500.00	$1,213.61	
332331199902640	$713.61	$500.00	$1,213.61	
332331199902650	$713.61	$500.00	$1,213.61	
332331199902660	$713.61	$500.00	$1,213.61	
332331199902670	$713.61	$500.00	$1,213.61	
332331199902680	$713.61	$500.00	$1,213.61	
332331199902690	$713.61	$500.00	$1,213.61	
332331199902700	$713.61	$500.00	$1,213.61	
332331199902710	$713.61	$500.00	$1,213.61	
332331199902720	$713.61	$500.00	$1,213.61	
332331199902730	$713.61	$500.00	$1,213.61	
332331199902740	$1,427.22	$1,000.00	$2,427.22	
332331199902750	$1,427.22	$1,000.00	$2,427.22	
332331199902760	$1,427.22	$1,000.00	$2,427.22	
332331199902770	$1,427.22	$1,000.00	$2,427.22	
332331199902780	$1,141.78	$800.00	$1,941.78	
332331199902790	$1,141.78	$800.00	$1,941.78	
332331199902800	$1,141.78	$800.00	$1,941.78	
332331199902810	$1,141.78	$800.00	$1,941.78	
332331199902820	$1,141.78	$800.00	$1,941.78	
332331199902830	$1,141.78	$800.00	$1,941.78	
332331199902840	$1,141.78	$800.00	$1,941.78	
332331199902850	$1,141.78	$800.00	$1,941.78	
332331199902860	$1,141.78	$800.00	$1,941.78	
332331199902870	$1,141.78	$800.00	$1,941.78	
332331199902880	$1,141.78	$800.00	$1,941.78	
332331199902890	$1,141.78	$800.00	$1,941.78	
332331200102900	$713.61	$500.00	$1,213.61	
332331200102910	$713.61	$500.00	$1,213.61	
332331200102920	$713.61	$500.00	$1,213.61	
332331200102930	$713.61	$500.00	$1,213.61	
332331200102940	$713.61	$500.00	$1,213.61	
332331200102950	$713.61	$500.00	$1,213.61	
332331200102960	$713.61	$500.00	$1,213.61	
332331200102970	$713.61	$500.00	$1,213.61	
332331200102980	$713.61	$500.00	$1,213.61	
332331200102990	$1,141.78	$800.00	$1,941.78	
332331200103000	$1,141.78	$800.00	$1,941.78	
332331200103010	$1,141.78	$800.00	$1,941.78	
332331200103020	$1,141.78	$800.00	$1,941.78	

Parcel Id	O&M	Series 2018	Series 2024	Total

332331200103030	$1,141.78	$800.00	$1,941.78	
332331200103040	$1,141.78	$800.00	$1,941.78	
332331200103050	$1,141.78	$800.00	$1,941.78	
332331200103060	$1,141.78	$800.00	$1,941.78	
332331200103070	$1,141.78	$800.00	$1,941.78	
332331200103080	$1,141.78	$800.00	$1,941.78	
332331200103090	$1,141.78	$800.00	$1,941.78	
332331200103100	$1,141.78	$800.00	$1,941.78	
332331200103110	$1,141.78	$800.00	$1,941.78	
332331200103120	$1,141.78	$800.00	$1,941.78	
332331200103130	$1,141.78	$800.00	$1,941.78	
332331200103140	$1,141.78	$800.00	$1,941.78	
332331200103150	$1,141.78	$800.00	$1,941.78	
332331200103160	$1,141.78	$800.00	$1,941.78	
332331200103170	$1,141.78	$800.00	$1,941.78	
332331200103180	$1,141.78	$800.00	$1,941.78	
332331200103190	$1,141.78	$800.00	$1,941.78	
332331200103200	$1,141.78	$800.00	$1,941.78	
332331200103210	$1,141.78	$800.00	$1,941.78	
332331200103220	$1,141.78	$800.00	$1,941.78	
332331200103230	$1,141.78	$800.00	$1,941.78	
332331200103240	$1,141.78	$800.00	$1,941.78	
332331200103250	$1,141.78	$800.00	$1,941.78	
332331200103260	$1,141.78	$800.00	$1,941.78	
332331200103270	$1,141.78	$800.00	$1,941.78	
332331200103280	$1,141.78	$800.00	$1,941.78	
332331200103290	$1,141.78	$800.00	$1,941.78	
332331200103300	$1,141.78	$800.00	$1,941.78	
332331200103310	$1,141.78	$800.00	$1,941.78	
332331200103320	$1,427.22	$1,000.00	$2,427.22	
332331200103330	$1,427.22	$1,000.00	$2,427.22	
332331200103340	$1,427.22	$1,000.00	$2,427.22	
332331200103350	$1,427.22	$1,000.00	$2,427.22	
332331200103360	$1,427.22	$1,000.00	$2,427.22	
332331200103370	$1,427.22	$1,000.00	$2,427.22	
332331200103380	$1,427.22	$1,000.00	$2,427.22	
332331200103390	$1,427.22	$1,000.00	$2,427.22	
332331200103400	$1,427.22	$1,000.00	$2,427.22	
332331200103410	$1,427.22	$1,000.00	$2,427.22	
332331200103420	$1,427.22	$1,000.00	$2,427.22	
332331200103430	$1,141.78	$800.00	$1,941.78	
332331200103440	$1,141.78	$800.00	$1,941.78	
332331200103450	$1,141.78	$800.00	$1,941.78	
332331200103460	$1,141.78	$800.00	$1,941.78	
332331200103470	$1,141.78	$800.00	$1,941.78	
332331200103480	$713.61	$500.00	$1,213.61	
332331200103490	$713.61	$500.00	$1,213.61	
332331200103500	$713.61	$500.00	$1,213.61	
332331200103510	$713.61	$500.00	$1,213.61	
332331200103520	$713.61	$500.00	$1,213.61	
332331200103530	$713.61	$500.00	$1,213.61	
332331200103540	$713.61	$500.00	$1,213.61	
332331200103550	$713.61	$500.00	$1,213.61	
332331200103560	$713.61	$500.00	$1,213.61	
332331200103570	$713.61	$500.00	$1,213.61	
332331200103580	$713.61	$500.00	$1,213.61	
332331200103590	$713.61	$500.00	$1,213.61	
332331200103600	$713.61	$500.00	$1,213.61	
332331200103610	$713.61	$500.00	$1,213.61	

Parcel Id	O&M	Series 2018	Series 2024	Total

332331200103620	$713.61	$500.00	$1,213.61	
332331200103630	$713.61	$500.00	$1,213.61	
332331200103640	$713.61	$500.00	$1,213.61	
332331200103650	$713.61	$500.00	$1,213.61	
332331200103660	$713.61	$500.00	$1,213.61	
332331200103670	$713.61	$500.00	$1,213.61	
332331200103680	$713.61	$500.00	$1,213.61	
332331200103690	$713.61	$500.00	$1,213.61	
332331200103700	$713.61	$500.00	$1,213.61	
332331200103710	$713.61	$500.00	$1,213.61	
332331200306240	$1,712.67	$1,200.00	$2,912.67	
332331200306250	$1,712.67	$1,200.00	$2,912.67	
332331200306260	$1,712.67	$1,200.00	$2,912.67	
332331200306270	$1,712.67	$1,200.00	$2,912.67	
332331200306280	$1,712.67	$1,200.00	$2,912.67	
332331200306290	$1,712.67	$1,200.00	$2,912.67	
332331200306300	$1,427.22	$1,000.00	$2,427.22	
332331200306310	$1,427.22	$1,000.00	$2,427.22	
332331200306320	$1,427.22	$1,000.00	$2,427.22	
332331200306330	$1,427.22	$1,000.00	$2,427.22	
332331200306340	$1,427.22	$1,000.00	$2,427.22	
332331200306350	$1,427.22	$1,000.00	$2,427.22	
332331200306360	$1,427.22	$1,000.00	$2,427.22	
332331200306370	$1,427.22	$1,000.00	$2,427.22	
332331200306380	$1,427.22	$1,000.00	$2,427.22	
332331200306390	$1,427.22	$1,000.00	$2,427.22	
332331200306400	$1,427.22	$1,000.00	$2,427.22	
332331200306410	$1,427.22	$1,000.00	$2,427.22	
332331200306420	$1,427.22	$1,000.00	$2,427.22	
332331200306430	$1,427.22	$1,000.00	$2,427.22	
332331200306440	$1,141.78	$800.00	$1,941.78	
332331200306450	$1,141.78	$800.00	$1,941.78	
332331200306460	$1,141.78	$800.00	$1,941.78	
332331200306470	$1,141.78	$800.00	$1,941.78	
332331200306480	$1,141.78	$800.00	$1,941.78	
332331200306490	$1,141.78	$800.00	$1,941.78	
332331200306500	$1,141.78	$800.00	$1,941.78	
332331200306510	$1,141.78	$800.00	$1,941.78	
332331200306520	$1,141.78	$800.00	$1,941.78	
332331200306530	$1,141.78	$800.00	$1,941.78	
332331200306540	$1,141.78	$800.00	$1,941.78	
332331200306550	$1,141.78	$800.00	$1,941.78	
332331200306560	$1,141.78	$800.00	$1,941.78	
332331200306570	$1,141.78	$800.00	$1,941.78	
332331200306580	$1,141.78	$800.00	$1,941.78	
332331200306590	$1,141.78	$800.00	$1,941.78	
332331200306600	$1,141.78	$800.00	$1,941.78	
332331200306610	$1,141.78	$800.00	$1,941.78	
332331200306620	$1,141.78	$800.00	$1,941.78	
332331200306630	$1,141.78	$800.00	$1,941.78	
332331200306640	$1,141.78	$800.00	$1,941.78	
332331200306650	$1,141.78	$800.00	$1,941.78	
332331200306660	$1,141.78	$800.00	$1,941.78	
332331200306670	$1,141.78	$800.00	$1,941.78	
332331200306680	$1,141.78	$800.00	$1,941.78	
332331200306690	$1,141.78	$800.00	$1,941.78	
332331200306700	$1,141.78	$800.00	$1,941.78	
332331200306710	$1,141.78	$800.00	$1,941.78	
332331200306720	$1,141.78	$800.00	$1,941.78	

Parcel Id	O&M	Series 2018	Series 2024	Total

332331200306730	$1,141.78	$800.00	$1,941.78	
332331200306740	$1,141.78	$800.00	$1,941.78	
332331200306750	$1,141.78	$800.00	$1,941.78	
332331200306760	$1,141.78	$800.00	$1,941.78	
332331200306770	$1,141.78	$800.00	$1,941.78	
332331200306780	$1,141.78	$800.00	$1,941.78	
332331200306790	$1,141.78	$800.00	$1,941.78	
332331200306800	$1,141.78	$800.00	$1,941.78	
332331200306810	$1,141.78	$800.00	$1,941.78	
332331200306820	$1,141.78	$800.00	$1,941.78	
332331200306830	$1,141.78	$800.00	$1,941.78	
332331200306840	$1,141.78	$800.00	$1,941.78	
332331200306850	$1,141.78	$800.00	$1,941.78	
332331200306860	$1,141.78	$800.00	$1,941.78	
332331200306870	$1,141.78	$800.00	$1,941.78	
332331200306880	$1,141.78	$800.00	$1,941.78	
332331200306890	$1,141.78	$800.00	$1,941.78	
332331200306900	$1,141.78	$800.00	$1,941.78	
332331200306910	$1,141.78	$800.00	$1,941.78	
332331200306920	$1,141.78	$800.00	$1,941.78	
332331200306930	$1,141.78	$800.00	$1,941.78	
332331200306940	$1,141.78	$800.00	$1,941.78	
332331200306950	$1,141.78	$800.00	$1,941.78	
332331200306960	$1,141.78	$800.00	$1,941.78	
332331200306970	$1,141.78	$800.00	$1,941.78	
332331200306980	$1,141.78	$800.00	$1,941.78	
332331200306990	$1,141.78	$800.00	$1,941.78	
332331200307000	$1,141.78	$800.00	$1,941.78	
332331200307010	$1,141.78	$800.00	$1,941.78	
332331200307020	$1,141.78	$800.00	$1,941.78	
332331200307030	$1,712.67	$1,200.00	$2,912.67	
332331200307040	$1,712.67	$1,200.00	$2,912.67	
332331200307050	$1,712.67	$1,200.00	$2,912.67	
332331200307060	$1,712.67	$1,200.00	$2,912.67	
332331200307070	$1,712.67	$1,200.00	$2,912.67	
332331200307080	$1,712.67	$1,200.00	$2,912.67	
332331200307090	$1,712.67	$1,200.00	$2,912.67	
332331200307100	$1,712.67	$1,200.00	$2,912.67	
332331200307110	$1,712.67	$1,200.00	$2,912.67	
332331200307120	$1,712.67	$1,200.00	$2,912.67	
332331200307130	$713.61	$500.00	$1,213.61	
332331200307140	$713.61	$500.00	$1,213.61	
332331200307150	$713.61	$500.00	$1,213.61	
332331200307160	$713.61	$500.00	$1,213.61	
332331200307170	$713.61	$500.00	$1,213.61	
332331200307180	$713.61	$500.00	$1,213.61	
332331200307190	$713.61	$500.00	$1,213.61	
332331200307200	$713.61	$500.00	$1,213.61	
332331200307210	$713.61	$500.00	$1,213.61	
332331200307220	$713.61	$500.00	$1,213.61	
332331200307230	$713.61	$500.00	$1,213.61	
332331200307240	$713.61	$500.00	$1,213.61	
332331200307250	$713.61	$500.00	$1,213.61	
332331200307260	$713.61	$500.00	$1,213.61	
332331200307270	$713.61	$500.00	$1,213.61	
332331200307280	$713.61	$500.00	$1,213.61	
332331200307290	$713.61	$500.00	$1,213.61	
332331200307300	$713.61	$500.00	$1,213.61	
332331200307310	$713.61	$500.00	$1,213.61	

Parcel Id	O&M	Series 2018	Series 2024	Total

332331200307320	$713.61	$500.00		$1,213.61	
332331200307330	$713.61	$500.00		$1,213.61	
332331200307340	$713.61	$500.00		$1,213.61	
332331200307350	$713.61	$500.00		$1,213.61	
332331200307360	$713.61	$500.00		$1,213.61	
332331200307370	$713.61	$500.00		$1,213.61	
332331200307380	$713.61	$500.00		$1,213.61	
332331200307390	$713.61	$500.00		$1,213.61	
332331200307400	$713.61	$500.00		$1,213.61	
332331200307410	$713.61	$500.00		$1,213.61	
332331200307420	$713.61	$500.00		$1,213.61	
332331200307430	$713.61	$500.00		$1,213.61	
332331200307440	$713.61	$500.00		$1,213.61	
332331200307450	$713.61	$500.00		$1,213.61	
332331200307460	$713.61	$500.00		$1,213.61	
332331200307470	$713.61	$500.00		$1,213.61	
332331200307480	$713.61	$500.00		$1,213.61	
332331200307490	$713.61	$500.00		$1,213.61	
332331200307500	$713.61	$500.00		$1,213.61	
332331200307510	$713.61	$500.00		$1,213.61	
332331200307520	$713.61	$500.00		$1,213.61	
332331200307530	$713.61	$500.00		$1,213.61	
332331200307540	$713.61	$500.00		$1,213.61	
332331200307550	$713.61	$500.00		$1,213.61	
332331200307560	$713.61	$500.00		$1,213.61	
332331200307570	$713.61	$500.00		$1,213.61	
332331200307580	$713.61	$500.00		$1,213.61	
332331200307590	$713.61	$500.00		$1,213.61	
332331200307600	$713.61	$500.00		$1,213.61	
332331200307610	$713.61	$500.00		$1,213.61	
332331200307620	$713.61	$500.00		$1,213.61	
332331200307630	$713.61	$500.00		$1,213.61	
332331200307640	$1,427.22	$1,000.00		$2,427.22	
332331200307650	$1,427.22	$1,000.00		$2,427.22	
332331200307660	$1,427.22	$1,000.00		$2,427.22	
332331200307670	$1,427.22	$1,000.00		$2,427.22	
332331200307680	$1,427.22	$1,000.00		$2,427.22	
332331200307690	$1,427.22	$1,000.00		$2,427.22	
332331200307700	$1,427.22	$1,000.00		$2,427.22	
332331200307710	$1,427.22	$1,000.00		$2,427.22	
332331200307720	$1,427.22	$1,000.00		$2,427.22	
332331200307730	$1,427.22	$1,000.00		$2,427.22	
332331200307740	$1,427.22	$1,000.00		$2,427.22	
332331200307750	$1,427.22	$1,000.00		$2,427.22	
332331200307760	$1,427.22	$1,000.00		$2,427.22	
332331200307770	$1,427.22	$1,000.00		$2,427.22	
332331200307780	$1,427.22	$1,000.00		$2,427.22	
332331200307790	$1,427.22	$1,000.00		$2,427.22	
332331200307800	$1,427.22	$1,000.00		$2,427.22	
332331200307810	$1,712.67	$1,200.00		$2,912.67	
332331200307820	$1,712.67	$1,200.00		$2,912.67	
332331200307830	$1,712.67	$1,200.00		$2,912.67	
332331200307840	$1,427.22	$1,000.00		$2,427.22	
332331200307850	$1,712.67		$1,376.88	$3,089.55	
332331200307860	$1,712.67		$1,376.88	$3,089.55	
332331200307870	$1,712.67		$1,376.88	$3,089.55	
332331200307880	$1,712.67		$1,376.88	$3,089.55	
332331200307890	$1,712.67		$1,376.88	$3,089.55	
332331200307900	$1,712.67		$1,376.88	$3,089.55	

Parcel Id	O&M	Series 2018	Series 2024	Total

332331200307910	$1,712.67	$1,376.88	$3,089.55	
332331200307920	$713.61	$498.87	$1,212.48	
332331200307930	$713.61	$498.87	$1,212.48	
332331200307940	$713.61	$498.87	$1,212.48	
332331200307950	$713.61	$498.87	$1,212.48	
332331200307960	$713.61	$498.87	$1,212.48	
332331200307970	$713.61	$498.87	$1,212.48	
332331200307980	$713.61	$498.87	$1,212.48	
332331200307990	$713.61	$498.87	$1,212.48	
332331200308000	$713.61	$498.87	$1,212.48	
332331200308010	$713.61	$498.87	$1,212.48	
332331200308020	$713.61	$498.87	$1,212.48	
332331200308030	$713.61	$498.87	$1,212.48	
332331200308040	$713.61	$498.87	$1,212.48	
332331200308050	$713.61	$498.87	$1,212.48	
332331200308060	$713.61	$498.87	$1,212.48	
332331200308070	$713.61	$498.87	$1,212.48	
332331200308080	$713.61	$498.87	$1,212.48	
332331200308090	$713.61	$498.87	$1,212.48	
332331200308100	$713.61	$498.87	$1,212.48	
332331200308110	$713.61	$498.87	$1,212.48	
332331200308120	$713.61	$498.87	$1,212.48	
332331200308130	$713.61	$498.87	$1,212.48	
332331200308140	$713.61	$498.87	$1,212.48	
332331200308150	$713.61	$498.87	$1,212.48	
332331200308160	$713.61	$498.87	$1,212.48	
332331200308170	$713.61	$498.87	$1,212.48	
332331200308180	$713.61	$498.87	$1,212.48	
332331200308190	$713.61	$498.87	$1,212.48	
332331200308200	$713.61	$498.87	$1,212.48	
332331200308210	$713.61	$498.87	$1,212.48	
332331200308220	$713.61	$498.87	$1,212.48	
332331200308230	$713.61	$498.87	$1,212.48	
332331200308240	$713.61	$498.87	$1,212.48	
332331200308250	$713.61	$498.87	$1,212.48	
332331200308260	$713.61	$498.87	$1,212.48	
332331200308270	$713.61	$498.87	$1,212.48	
332331200308280	$713.61	$498.87	$1,212.48	
332331200308290	$713.61	$498.87	$1,212.48	
332331200308300	$713.61	$498.87	$1,212.48	
332331200308310	$713.61	$498.87	$1,212.48	
332331200308320	$713.61	$498.87	$1,212.48	
332331200308330	$713.61	$498.87	$1,212.48	
332331200308340	$713.61	$498.87	$1,212.48	
332331200308350	$713.61	$498.87	$1,212.48	
332331200308360	$713.61	$498.87	$1,212.48	
332331200308370	$713.61	$498.87	$1,212.48	
332331200308380	$713.61	$498.87	$1,212.48	
332331200308390	$713.61	$498.87	$1,212.48	
332331200308400	$713.61	$498.87	$1,212.48	
332331200308410	$713.61	$498.87	$1,212.48	
332331200308420	$713.61	$498.87	$1,212.48	
342331200508430	$713.61	$498.87	$1,212.48	
342331200508440	$713.61	$498.87	$1,212.48	
342331200508450	$713.61	$498.87	$1,212.48	
342331200508460	$713.61	$498.87	$1,212.48	
342331200508470	$713.61	$498.87	$1,212.48	
342331200508480	$713.61	$498.87	$1,212.48	
342331200508490	$713.61	$498.87	$1,212.48	

Parcel Id	O&M	Series 2018	Series 2024	Total

342331200508500	$713.61	$498.87	$1,212.48	
342331200508510	$713.61	$498.87	$1,212.48	
342331200508520	$713.61	$498.87	$1,212.48	
342331200508530	$713.61	$498.87	$1,212.48	
342331200508540	$713.61	$498.87	$1,212.48	
342331200508550	$713.61	$498.87	$1,212.48	
342331200508560	$713.61	$498.87	$1,212.48	
342331200508570	$713.61	$498.87	$1,212.48	
342331200508580	$713.61	$498.87	$1,212.48	
342331200508590	$713.61	$498.87	$1,212.48	
342331200508600	$713.61	$498.87	$1,212.48	
342331200508610	$713.61	$498.87	$1,212.48	
342331200508620	$713.61	$498.87	$1,212.48	
342331200508630	$713.61	$498.87	$1,212.48	
342331200508640	$713.61	$498.87	$1,212.48	
342331200508650	$713.61	$498.87	$1,212.48	
342331200508660	$713.61	$498.87	$1,212.48	
342331200508670	$713.61	$498.87	$1,212.48	
342331200508680	$713.61	$498.87	$1,212.48	
342331200508690	$713.61	$498.87	$1,212.48	
342331200508700	$713.61	$498.87	$1,212.48	
342331200508710	$713.61	$498.87	$1,212.48	
342331200508720	$713.61	$498.87	$1,212.48	
342331200508730	$713.61	$498.87	$1,212.48	
342331200508740	$713.61	$498.87	$1,212.48	
342331200508750	$713.61	$498.87	$1,212.48	
342331200508760	$713.61	$498.87	$1,212.48	
342331200508770	$713.61	$498.87	$1,212.48	
342331200508780	$713.61	$498.87	$1,212.48	
342331200508790	$713.61	$498.87	$1,212.48	
342331200508800	$713.61	$498.87	$1,212.48	
342331200508810	$713.61	$498.87	$1,212.48	
342331200508820	$713.61	$498.87	$1,212.48	
342331200508830	$713.61	$498.87	$1,212.48	
342331200508840	$713.61	$498.87	$1,212.48	
342331200508850	$713.61	$498.87	$1,212.48	
342331200508860	$713.61	$498.87	$1,212.48	
342331200508870	$713.61	$498.87	$1,212.48	
342331200508880	$713.61	$498.87	$1,212.48	
342331200508890	$713.61	$498.87	$1,212.48	
342331200508900	$713.61	$498.87	$1,212.48	
342331200508910	$713.61	$498.87	$1,212.48	
342331200508920	$713.61	$498.87	$1,212.48	
342331200508930	$713.61	$498.87	$1,212.48	
342331200508940	$713.61	$498.87	$1,212.48	
342331200508950	$713.61	$498.87	$1,212.48	
342331200508960	$713.61	$498.87	$1,212.48	
342331200508970	$713.61	$498.87	$1,212.48	
342331200508980	$713.61	$498.87	$1,212.48	
342331200508990	$713.61	$498.87	$1,212.48	
342331200509000	$713.61	$498.87	$1,212.48	
342331200509010	$713.61	$498.87	$1,212.48	
342331200509020	$713.61	$498.87	$1,212.48	
342331200509030	$713.61	$498.87	$1,212.48	
342331200509040	$713.61	$498.87	$1,212.48	
342331200509050	$713.61	$498.87	$1,212.48	
342331200509060	$713.61	$498.87	$1,212.48	
342331200509070	$713.61	$498.87	$1,212.48	
342331200509080	$713.61	$498.87	$1,212.48	

Parcel Id	O&M	Series 2018	Series 2024	Total

342331200509090	$713.61	$498.87	$1,212.48	
342331200509100	$713.61	$498.87	$1,212.48	
342331200509110	$713.61	$498.87	$1,212.48	
342331200509120	$713.61	$498.87	$1,212.48	
342331200509130	$713.61	$498.87	$1,212.48	
342331200509140	$713.61	$498.87	$1,212.48	
342331200509150	$713.61	$498.87	$1,212.48	
342331200509160	$713.61	$498.87	$1,212.48	
342331200509170	$1,712.67	$1,376.88	$3,089.55	
342331200509180	$1,712.67	$1,376.88	$3,089.55	
342331200509190	$1,427.22	$1,147.40	$2,574.62	
342331200509200	$1,427.22	$1,147.40	$2,574.62	
342331200509210	$1,427.22	$1,147.40	$2,574.62	
342331200509220	$1,427.22	$1,147.40	$2,574.62	
342331200509230	$1,427.22	$1,147.40	$2,574.62	
342331200509240	$1,427.22	$1,147.40	$2,574.62	
342331200509250	$1,427.22	$1,147.40	$2,574.62	
342331200509260	$1,427.22	$1,147.40	$2,574.62	
342331200509270	$1,427.22	$1,147.40	$2,574.62	
342331200509280	$1,427.22	$1,147.40	$2,574.62	
342331200509290	$1,427.22	$1,147.40	$2,574.62	
342331200509300	$1,427.22	$1,147.40	$2,574.62	
342331200509310	$1,712.67	$1,376.88	$3,089.55	
342331200509320	$1,712.67	$1,376.88	$3,089.55	
342331200509330	$1,712.67	$1,376.88	$3,089.55	
342331200509340	$1,712.67	$1,376.88	$3,089.55	
342331200509350	$1,712.67	$1,376.88	$3,089.55	
342331200509360	$1,712.67	$1,376.88	$3,089.55	
342331200509370	$1,427.22	$1,147.40	$2,574.62	
342331200509380	$1,427.22	$1,147.40	$2,574.62	
342331200509390	$1,427.22	$1,147.40	$2,574.62	
342331200509400	$1,427.22	$1,147.40	$2,574.62	
342331200509410	$1,427.22	$1,147.40	$2,574.62	
342331200509420	$1,427.22	$1,147.40	$2,574.62	
342331200509430	$1,427.22	$1,147.40	$2,574.62	
342331200509440	$1,427.22	$1,147.40	$2,574.62	
342331200509450	$1,427.22	$1,147.40	$2,574.62	
342331200509460	$1,427.22	$1,147.40	$2,574.62	
342331200509470	$1,427.22	$1,147.40	$2,574.62	
342331200509480	$1,427.22	$1,147.40	$2,574.62	
342331200509490	$1,427.22	$1,147.40	$2,574.62	
342331200509500	$1,427.22	$1,147.40	$2,574.62	
342331200509510	$1,712.67	$1,376.88	$3,089.55	
342331200509520	$1,712.67	$1,376.88	$3,089.55	
342331200509530	$1,712.67	$1,376.88	$3,089.55	
342331200509540	$1,712.67	$1,376.88	$3,089.55	
342331200509550	$1,712.67	$1,376.88	$3,089.55	
342331200509560	$1,712.67	$1,376.88	$3,089.55	
342331200509570	$1,712.67	$1,376.88	$3,089.55	
342331200509580	$1,141.78	$917.92	$2,059.70	
342331200509590	$1,141.78	$917.92	$2,059.70	
342331200509600	$1,141.78	$917.92	$2,059.70	
342331200509610	$1,141.78	$917.92	$2,059.70	
342331200509620	$1,141.78	$917.92	$2,059.70	
342331200509630	$1,141.78	$917.92	$2,059.70	
342331200509640	$1,141.78	$917.92	$2,059.70	
342331200509650	$1,141.78	$917.92	$2,059.70	
342331200509660	$1,141.78	$917.92	$2,059.70	
342331200509670	$1,141.78	$917.92	$2,059.70	

Parcel Id	O&M	Series 2018	Series 2024	Total

342331200509680	$1,141.78	$917.92	$2,059.70	
342331200509690	$1,141.78	$917.92	$2,059.70	
342331200509700	$1,141.78	$917.92	$2,059.70	
342331200509710	$1,141.78	$917.92	$2,059.70	
342331200509720	$1,141.78	$917.92	$2,059.70	
342331200509730	$1,141.78	$917.92	$2,059.70	
342331200509740	$1,141.78	$917.92	$2,059.70	
342331200509750	$1,141.78	$917.92	$2,059.70	
342331200509760	$1,141.78	$917.92	$2,059.70	
342331200509770	$1,141.78	$917.92	$2,059.70	
342331200509780	$1,141.78	$917.92	$2,059.70	
342331200509790	$1,141.78	$917.92	$2,059.70	
342331200509800	$1,141.78	$917.92	$2,059.70	
342331200509810	$1,141.78	$917.92	$2,059.70	
342331200509820	$1,427.22	$1,147.40	$2,574.62	
342331200509830	$1,427.22	$1,147.40	$2,574.62	
342331200509840	$1,427.22	$1,147.40	$2,574.62	
342331200509850	$1,427.22	$1,147.40	$2,574.62	
342331200509860	$1,427.22	$1,147.40	$2,574.62	
342331200509870	$1,427.22	$1,147.40	$2,574.62	
342331200509880	$1,427.22	$1,147.40	$2,574.62	
342331200509890	$1,427.22	$1,147.40	$2,574.62	
342331200509900	$1,427.22	$1,147.40	$2,574.62	
342331200509910	$1,427.22	$1,147.40	$2,574.62	
342331200509920	$1,427.22	$1,147.40	$2,574.62	
342331200509930	$1,427.22	$1,147.40	$2,574.62	
342331200509940	$1,427.22	$1,147.40	$2,574.62	
342331200509950	$1,427.22	$1,147.40	$2,574.62	
342331200509960	$1,427.22	$1,147.40	$2,574.62	
342331200509970	$1,427.22	$1,147.40	$2,574.62	
342331200509980	$1,427.22	$1,147.40	$2,574.62	
342331200509990	$1,427.22	$1,147.40	$2,574.62	
342331200510000	$1,427.22	$1,147.40	$2,574.62	
342331200510010	$1,427.22	$1,147.40	$2,574.62	
342331200510020	$1,427.22	$1,147.40	$2,574.62	
342331200510030	$1,427.22	$1,147.40	$2,574.62	
342331200510040	$1,427.22	$1,147.40	$2,574.62	
342331200510050	$1,427.22	$1,147.40	$2,574.62	
342331200510060	$1,427.22	$1,147.40	$2,574.62	
342331200510070	$1,427.22	$1,147.40	$2,574.62	
342331200510080	$1,427.22	$1,147.40	$2,574.62	
342331200510090	$1,427.22	$1,147.40	$2,574.62	
032431896001010	$713.61	$498.87	$1,212.48	
032431896001011	$713.61	$498.87	$1,212.48	
032431896001012	$713.61	$498.87	$1,212.48	
032431896001013	$713.61	$498.87	$1,212.48	
032431896001014	$713.61	$498.87	$1,212.48	
032431896001015	$713.61	$498.87	$1,212.48	
032431896001016	$713.61	$498.87	$1,212.48	
032431896001017	$713.61	$498.87	$1,212.48	
032431896001018	$713.61	$498.87	$1,212.48	
032431896001019	$713.61	$498.87	$1,212.48	
032431896001020	$713.61	$498.87	$1,212.48	
032431896001021	$713.61	$498.87	$1,212.48	
032431896001022	$713.61	$498.87	$1,212.48	
032431896001023	$713.61	$498.87	$1,212.48	
032431896001024	$713.61	$498.87	$1,212.48	
032431896001025	$713.61	$498.87	$1,212.48	
032431896001026	$713.61	$498.87	$1,212.48	

Parcel Id	O&M	Series 2018	Series 2024	Total

032431896001027	$713.61	$498.87	$1,212.48	
032431896001028	$713.61	$498.87	$1,212.48	
032431896001029	$713.61	$498.87	$1,212.48	
032431896001030	$713.61	$498.87	$1,212.48	
032431896001031	$713.61	$498.87	$1,212.48	
032431896001032	$713.61	$498.87	$1,212.48	
032431896001033	$713.61	$498.87	$1,212.48	
032431896001034	$713.61	$498.87	$1,212.48	
032431896001035	$713.61	$498.87	$1,212.48	
032431896001036	$713.61	$498.87	$1,212.48	
032431896001037	$713.61	$498.87	$1,212.48	
032431896001038	$713.61	$498.87	$1,212.48	
032431896001039	$713.61	$498.87	$1,212.48	
032431896001040	$713.61	$498.87	$1,212.48	
032431896001041	$1,427.22	$1,147.40	$2,574.62	
032431896001042	$1,427.22	$1,147.40	$2,574.62	
032431896001043	$1,427.22	$1,147.40	$2,574.62	
032431896001044	$1,427.22	$1,147.40	$2,574.62	
032431896001045	$1,427.22	$1,147.40	$2,574.62	
032431896001046	$1,427.22	$1,147.40	$2,574.62	
032431896001047	$1,427.22	$1,147.40	$2,574.62	
032431896001048	$1,427.22	$1,147.40	$2,574.62	
032431896001049	$1,427.22	$1,147.40	$2,574.62	
032431896001050	$1,427.22	$1,147.40	$2,574.62	
032431896001051	$1,427.22	$1,147.40	$2,574.62	
032431896001052	$1,427.22	$1,147.40	$2,574.62	
032431896001053	$1,427.22	$1,147.40	$2,574.62	
032431896001054	$1,427.22	$1,147.40	$2,574.62	
032431896001055	$1,427.22	$1,147.40	$2,574.62	
032431896001056	$1,427.22	$1,147.40	$2,574.62	
032431896001057	$1,427.22	$1,147.40	$2,574.62	
032431896001058	$1,427.22	$1,147.40	$2,574.62	
032431896001059	$1,427.22	$1,147.40	$2,574.62	
032431896001060	$1,427.22	$1,147.40	$2,574.62	
032431896001061	$1,427.22	$1,147.40	$2,574.62	
032431896001062	$1,427.22	$1,147.40	$2,574.62	
032431896001063	$1,427.22	$1,147.40	$2,574.62	
032431896001064	$1,427.22	$1,147.40	$2,574.62	
032431896001065	$1,712.67	$1,376.88	$3,089.55	
032431896001066	$1,712.67	$1,376.88	$3,089.55	
032431896001067	$1,712.67	$1,376.88	$3,089.55	
032431896001068	$1,712.67	$1,376.88	$3,089.55	
032431896001069	$1,712.67	$1,376.88	$3,089.55	
032431896001070	$1,427.22	$1,147.40	$2,574.62	
032431896001071	$1,427.22	$1,147.40	$2,574.62	
032431896001072	$1,427.22	$1,147.40	$2,574.62	
032431896001073	$1,427.22	$1,147.40	$2,574.62	
032431896001074	$1,427.22	$1,147.40	$2,574.62	
032431896001075	$1,427.22	$1,147.40	$2,574.62	
032431896001076	$1,427.22	$1,147.40	$2,574.62	
032431896001077	$1,427.22	$1,147.40	$2,574.62	
032431896001078	$1,427.22	$1,147.40	$2,574.62	
032431896001079	$1,427.22	$1,147.40	$2,574.62	
032431896001080	$1,427.22	$1,147.40	$2,574.62	

Total Gross Onroll	$950,815.35	$447,600.00	$239,148.16	$1,637,563.51

Total Net Onroll	$893,766.43	$420,744.00	$224,799.27	$1,539,309.70

Parcel Id	O&M	Series 2018	Series 2024	Total

Direct Billing		
342331000000006	$39,763.69	$0.00	$0.00	$39,763.69	
342331000000002	$41,631.76	$0.00	$0.00	$41,631.76	

Total Gross Direct	$81,395.45	$0.00	$0.00	$81,395.45

Total Net Direct	$76,511.72	$0.00	$0.00	$76,511.72

Total Gross Assessments	$1,032,210.80	$447,600.00	$239,148.16	$1,718,958.96

Total Net Assessments	$970,278.15	$420,744.00	$224,799.27	$1,615,821.42

!!"#$%& "#

DOWDEN WEST COMMUNITY DEVELOPMENT DISTRICT
FINANCIAL STATEMENTS

September 30, 2024

DOWDEN WEST COMMUNITY DEVELOPMENT DISTRICT
FINANCIAL STATEMENTS
September 30, 2024
CONTENTS
PAGE
Independent Auditors’ Report	1-3
Management’s Discussion and Analysis	4-8
Government-wide Financial Statements:
Statement of Net Position	9
Statement of Activities	10
Fund Financial Statements:
Balance Sheet – Governmental Funds	11
Reconciliation of Total Governmental Fund Balances
to Net Position of Governmental Activities	12
Statement of Revenues, Expenditures and Changes in
Fund Balances – Governmental Funds	13
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds
to the Statement of Activities	14
Notes to the Financial Statements	15-25
Required Supplementary Information
Statement of Revenues and Expenditures – Budget and Actual – General Fund	26
Notes to Required Supplementary Information	27
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	28-29
Independent Auditor’s Report on Compliance with the Requirements of Section 218.415, Florida Statutes, Required by Rule 10.556 (10) of the Auditor General
of the State of Florida	30
Auditor’s Management Letter Required by Chapter 10.550, Florida Statutes	31-33

DMHB

DIBARTOLOMEO, MCBEE, HARTLEY & BARNES, P.A.
CERTIFIED PUBLIC ACCOUNTANTS

INDEPENDENT AUDITORS’ REPORT
To the Board of Supervisors
Dowden West Community Development District City of Orlando, Florida

Opinions
We have audited the accompanying financial statements of the governmental activities and each major fund of Dowden West Community Development District, City of Orlando, Florida (“District”) as of and for the year ended September 30, 2024, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of September 30, 2024, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions.

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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 generally accepted 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 generally accepted 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.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated May 23, 2025, on our consideration of the Dowden West Community Development District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, rules, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.
Report on Other Legal and Regulatory Requirements
We have also issued our report dated May 23, 2025 on our consideration of the District’s compliance with requirements of Section 218.415, Florida Statutes, as required by Rule 10.556(10) of the Auditor General of the State of Florida. The purpose of that report is to provide an opinion based on our examination conducted in accordance with attestation Standards established by the American Institute of Certified Public Accountants.

DiBartolomeo, McBee, Hartley & Barnes, P.A. Fort Pierce, Florida
May 23, 2025

Our discussion and analysis of Dowden West Community Development District, City of Orlando, Florida (“District”) financial performance provides an overview of the District's financial activities for the fiscal year ended September 30, 2024. Please read it in conjunction with the District's Independent Auditor's Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.

FINANCIAL HIGHLIGHTS

The assets of the District exceeded liabilities its at the close of the most recent fiscal year resulting in a net position balance of $270,995.

The change in the District's total net position in comparison with the prior fiscal year was
$47,330, a decrease. The key components of the District's net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2024, the District’s governmental funds reported combined ending fund balances of $3,959,034. A portion of fund balance is restricted for debt service and future capital repairs and replacement, nonspendable prepaid expenses, and the remainder is unassigned fund balance which is available for spending at the District’s discretion.

OVERVIEW OF FINANCIAL STATEMENTS

This discussion and analysis is intended to serve as the introduction to the District's financial statements. The District's basic financial statements are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.
Government-Wide Financial Statements
The government-wide financial statements are designed to provide readers with a broad overview of the District's finances, in a manner similar to a private-sector business.

The statement of net position presents information on all the District's assets and liabilities, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.
The statement of activities presents information showing how the government's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods.

The government-wide financial statements include all governmental activities that are principally supported by special assessments. The District does not have any business-type activities. The governmental activities of the District include the general government (management) and maintenance and operations.
Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The District has one fund category: governmental funds.
Governmental Funds
Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a District's near-term financing requirements.
Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government- wide financial statements. By doing so, readers may better understand the long-term impact of the District's near-term financing decisions.
Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balance provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.
The District maintains three individual governmental fund for external reporting. Information is presented in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund, debt service fund and capital projects fund. All funds are major funds. The District adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget.
Notes to the Financial Statements

The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.

GOVERNMENT WIDE FINANCIAL ANALYSIS
As noted earlier, net position may serve over time as a useful indicator of an entity's financial position. In the case of the District, assets exceeded liabilities at the close of the most recent fiscal year. A portion of the District's net position reflects its investment in capital assets (e.g. land, land improvements and infrastructure). These assets are used to provide services to residents; consequently, these assets are not available for future spending. The balance of unrestricted net position may be used to meet the District's obligations.
Key components of net position were as follows:
Statement of Net Position

	2024		2023	
Current assets	$  3,982,272		$	488,997	
Non-current assets				
Capital assets	8,256,502		8,579,586	
Total assets	12,238,774		9,068,583	
Current liabilities	5,963,751		244,286	
Long-term liabilities	6,004,028		8,505,972	
Total liabilities	11,967,779		8,750,258	
Net position
Net invested in capital assets	
(3,559,470)		
(695,472)	
Restricted for debt service	540,502		68,874	
Restricted for capital projects	2,914,907		-	
Unrestricted	375,056		944,923	
Total net position	$	270,995		$	318,325	
The District's net position decreased during the most recent fiscal year. The majority of the change represents the degree to which the ongoing cost of operations exceeded program revenues.
Key elements of the District's change in net position are reflected in the following table:
Change in Net Position

	2024		2023	
Program revenues	$ 1,427,088		$	6,047,841	
General revenues		92,772 			11,764 	
Total revenues		1,519,860 			6,059,605 	
Expenses				
General government	103,184		107,703	
Physical environment	912,140		767,464	
Interest on long-term debt	311,291		315,776	
Cost of issuance	240,575		-	
Total expenses		1,567,190 			1,190,943 	
Conveyance of capital assets		-				(3,185,000)	
Change in net position	(47,330)		1,683,662	
Net position - beginning of year		318,325 			(1,365,337)	
Net position - end of year	$	270,995		$	318,325	

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2024 was $1,567,190, which primarily consisted of costs of issuance, interest on long term debt and costs associated with general expenditures and constructing and maintaining certain capital improvements of the District. The costs of the District’s activities were funded by special assessments.

GENERAL BUDGETING HIGHLIGHTS

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2024.

The variance between budgeted and actual general fund revenues is significant. The actual general fund expenditures for the current fiscal year were lower than budgeted amounts due primarily to anticipated costs which were not incurred in the current fiscal year.

CAPITAL ASSETS AND DEBT ADMINISTRATION
Capital Assets

At September 30, 2024, the District had $8,256,502 invested in capital assets.	More detailed information about the District’s capital assets is presented in the notes of the financial statements.

Capital Debt

At September 30, 2024, the District had $11,815,972 in developer advances and Bonds outstanding for its governmental activities. More detailed information about the District’s capital debt is presented in the accompanying notes to the financial statements.

ECONOMIC FACTORS, NEXT YEAR'S BUDGET AND OTHER INFORMATION

For the fiscal year 2025, the District anticipates that the cost of general operations will remain fairly constant. In connection with the District's future infrastructure maintenance and replacement plan, the District Board has included in the budget, an estimate of those anticipated future costs and has assigned a portion of current available resources for that purpose.

CONTACTING THE DISTRICT'S FINANCIAL MANAGEMENT
This financial report is designed to provide our citizens, land owners, customers, investors and creditors with a general overview of the District's finances and to demonstrate the District's accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact Dowden West Community Development District's Finance Department at 5385 N Nob Hill Road, Sunrise, Florida 33351.

STATEMENT OF NET POSITION
September 30, 2024

	GOVERNMENTAL
	ACTIVITIES		
ASSETS		
Cash and cash equivalents	$	393,142	
Prepaid items	1,010	
Restricted assets:
Investments	
3,588,120	
Capital assets:
Depreciable	
8,256,502	
TOTAL ASSETS	$	12,238,774	
LIABILITIES		
Accounts payable and accrued expenses	$	23,238	
Accrued interest payable	128,569	
Bonds payable, due within one year	2,985,972	
Developer advance, due more than one year	2,825,972	
Bonds payable, due in more than one year	6,004,028	
TOTAL LIABILITIES	11,967,779	
NET POSITION		
Net investment in capital assets	(3,559,470)	
Restricted for:
Debt service	
540,502	
Capital projects	2,914,907	
Unrestricted	375,056	
TOTAL NET POSITION	$	270,995	

STATEMENT OF ACTIVITIES
Year Ended September 30, 2024

Program Revenues

Net (Expense) Revenues and Changes in Net Position

Functions/Programs	Expenses

Charges for Services

Operating Contributions

Governmental Activities

Governmental activities		
General government		$	103,184		$	103,184		$	-		$	-	
Physical environment		912,140			888,935			-		(23,205)	
Interest on long-term debt		311,291			434,969			-		123,678	
Cost of issuance		240,575			-			-		(240,575)	
Total governmental activities	$	1,567,190		$	1,427,088		$	-		(140,102)	
General revenues:
Investment earnings		92,772	
Total general revenues		92,772	
Change in net position		(47,330)	
Net position - October 1, 2023		318,325	
Net position - September 30, 2024	$	270,995	

BALANCE SHEET – GOVERNMENTAL FUNDS
September 30, 2024

	MAJOR FUNDS		TOTAL

ASSETS

GENERAL

DEBT SERVICE

CAPITAL PROJECTS

GOVERNMENTAL FUNDS

Cash and cash equivalents	$	393,142	$	-	$	-	$	393,142	
Due from other funds	4,142	-	-	4,142	
Prepaid items	1,010	-	-	1,010	
Restricted assets:			
Investments	-		673,213		2,914,907		3,588,120	
TOTAL ASSETS	$	398,294		$	673,213		$ 2,914,907		$	3,986,414	
LIABILITIES AND FUND BALANCES

LIABILITIES
Accounts payable	$	23,238		$	-		$	-	$	23,238	
Due to other funds	-		4,142		-	4,142	
TOTAL LIABILITIES	23,238		4,142		 
-	27,380	

FUND BALANCES
Nonspendable:
Prepaid items		1,010			-			-			1,010	
Restricted for:												
Debt service		-			669,071			-			669,071	
Capital projects		-			-			2,914,907			2,914,907	
Unassigned		374,046			-			-			374,046	
TOTAL FUND BALANCES		375,056			669,071			2,914,907			3,959,034	
TOTAL LIABILITIES AND												
FUND BALANCES	$	398,294		$	673,213		$	2,914,907		$	3,986,414	

RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCES TO NET POSITION OF GOVERNMENTAL ACTIVITIES
September 30, 2024

Total Governmental Fund Balances in the Balance Sheet	$	3,959,034

Amount reported for governmental activities in the Statement of Net Assets are different because:
Capital asset used in governmental activities are not financial resources and therefore are not reported in the governmental funds:
Governmental capital assets	8,256,502
Certain liabilities are not due and payable in the current period and therefore are not reported in the funds:
Accrued interest payable	(128,569)
Developer advance	(2,825,972)
Governmental bonds payable	(8,990,000)

Net Position of Governmental Activities	$	270,995

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES – GOVERNMENTAL FUNDS
Year Ended September 30, 2024

		MAJOR FUNDS				TOTAL	
	
GENERAL	DEBT
SERVICE		CAPITAL
PROJECTS		GOVERNMENTAL FUNDS	
REVENUES							
Special assessments	$	992,119	$	434,969		$	-		$	1,427,088	
Investment earnings	-	26,854		65,918		92,772	
TOTAL REVENUES	992,119	
461,823		65,918		1,519,860	
EXPENDITURES
General government	103,184	-	-	103,184	
Physical environment	574,206	-	-	574,206	
Capital outlay Debt
Principal	-	-

-	105,000	14,850

-	14,850

105,000	
Interest expense	-	313,238	-	313,238	
Bond issuance costs	-	-	240,575	240,575	
TOTAL EXPENDITURES	677,390		418,238		255,425		1,351,053	
EXCESS REVENUES OVER (UNDER) EXPENDITURES	
314,729	
43,585	
(189,507)	
168,807	
OTHER SOURCES (USES)					
Issuance of debt	-		216,150		3,093,850		3,310,000	
TOTAL OTHER SOURCES (USES)	-		216,150		3,093,850		3,310,000	
EXCESS REVENUES OVER (UNDER) EXPENDITURES AND OTHER SOURCES (USES)	

314,729		

259,735		

2,904,343		

3,478,807	
FUND BALANCE
Beginning of year	
60,327		
409,336		
10,564		
480,227	
End of year	$	375,056		$	669,071		$	2,914,907		$	3,959,034	

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
Year Ended September 30, 2024

Net Change in Fund Balances - Total Governmental Funds	$ 3,478,807

Amount reported for governmental activities in the Statement of Activities are different because:

The issuance of long-term debt provides current financial resources to governmental funds. These transactions, however, have no effect on net
assets. This is the amount of long-term debt issued in the current period.	(3,310,000)
Governmental funds report capital outlays as expenditures. However, in the Statement of Activities, the costs of those assets are depreciated over their estimated useful lives:
Capital outlay	14,850
Repayment of long-term liabilities are reported as expenditures in the governmental fund financial statements, but such repayments reduce liabilities in the Statement of Net Position and are eliminated in the Statement of Activities:
Payments on long-term debt	105,000
Certain items reported in the Statement of Activities do not require the use of current financial resources and therefore are not reported expenditures in the governmental funds:
Current year provision for depreciation	(337,934) Change in accrued interest payable		1,947

Change in Net Position of Governmental Activities	$	(47,330)

NOTE A- NATURE OF ORGANIZATION AND REPORTING ENTITY
Dowden West Community Development District ("District”) was established on October 27, 2021 by Ordinance 2021-21 adopted by the Board of County Commissioners of City of Orlando, Florida pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.
The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District.
The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The majority of the Board members are affiliated with the Developer. The Supervisors are elected on an at large basis by landowners within the District. The Board of Supervisors of the District exercise all powers granted to the District pursuant to Chapter 190, Florida Statutes.
The Board has the responsibility for, among other things:
Assessing and levying assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing Improvements.
The financial statements were prepared in accordance with Governmental Accounting Standards Board ("GASB") Statements. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District Board of Supervisors is considered to be financially accountable, and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District.
NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Government-Wide and Fund Financial Statements
The basic financial statements include both government-wide and fund financial statements. The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Government-Wide and Fund Financial Statements (continued)

The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment. Operating-type special assessments for maintenance and debt service are treated as charges for services and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Other Items not included among program revenues are reported instead as general revenues.

Measurement Focus, Basis of Accounting and Financial Statement Presentation

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

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

Assessments

Assessments are non-ad valorem assessments on benefited lands within the District. Assessments are levied to pay for the operations and maintenance of the District. The fiscal year for which annual assessments are levied begins on October 1 with discounts available for payments through February 28 and become delinquent on April 1. The District's annual assessments for operations are billed and collected by the County Tax Collector. The amounts remitted to the District are net of applicable discounts or fees and include interest on monies held from the day of collection to the day of distribution.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Measurement Focus, Basis of Accounting and Financial Statement Presentation (continued)
Assessments (continued)
Assessments and interest associated with the current fiscal period are considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when cash is received by the government.
The District reports the following major governmental funds:
General Fund
The general fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund.
When both restricted and unrestricted resources are available for use, it is the government's policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed.
Debt Service Fund

The debt service fund is used to account for the accumulation of resources for the annual payment of principal and interest of long-term debt.

Capital Projects Fund
The capital projects fund accounts for the financial resources to be used for the acquisition or construction of major infrastructure with the District.
Assets, Liabilities and Net Position or Equity
Restricted Assets

These assets represent cash and investments set aside pursuant to contractual restrictions. Deposits and Investments
The District's cash and cash equivalents are considered to be cash on hand and demand deposits (interest and non-interest bearing).

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Assets, Liabilities and Net Position or Equity (continued)

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

Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due. In addition, surplus funds may be deposited into certificates of deposit which are insured.
The District records all interest revenue related to investment activities in the respective funds and reports investments at fair value.
Inventories and Prepaid Items
Inventories of governmental funds are recorded as expenditures when consumed rather than when purchased.
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.
Capital Assets
Capital assets, which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government- wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Assets, Liabilities and Net Position or Equity (continued)
Capital Assets (continued)
In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Depreciation expense is not reported in the governmental fund financial statements.
Capital assets of the District are depreciated using the straight-line method over the following useful lives:
Assets	Years
Infrastructure	30
Equipment	7

Unearned Revenue
Governmental funds report unearned revenue in connection with resources that have been received, but not yet earned.
Deferred Outflows/Inflows of Resources
The statement of net position reports, as applicable, a separate section for deferred outflows of resources. Deferred outflows of resources represent a consumption of net position that applies to future reporting period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until that time. For example, the District would record deferred outflows of resources related to debit amounts resulting from current and advance refundings resulting in the defeasance of debt (i.e. when there are differences between the reacquisition price and the net carrying amount of the old debt).
The statement of net position reports, as applicable, a separate section for deferred inflows of resources. Deferred inflows of resources represent an acquisition of net position that applies to future reporting period(s) and so will not be recognized as an inflow of resources (revenue) until that time. For example, when an asset is recorded in the governmental fund financial statements, but the revenue is not available, the District reports a deferred inflow of resources until such times as the revenue becomes available.
Fund Equity/Net Position
In the fund financial statements, governmental funds report non spendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Assets, Liabilities and Net Position or Equity (continued)

Fund Equity/Net Position (continued)

Committed fund balance - Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category.

Assigned fund balance - Includes spendable fund balance amounts that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board can assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year's appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.
The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.

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

Other Disclosures

Use of Estimates

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

NOTE C - BUDGETARY INFORMATION

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

The District follows these procedures in establishing the budgetary data reflected in the financial statements.

Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1.
Public hearings are conducted to obtain public comments.
Prior to October 1, the budget is legally adopted by the District Board.
All budget changes must be approved by the District Board.
The budgets are adopted on a basis consistent with generally accepted accounting principles.
Unused appropriation for annually budgeted funds lapse at the end of the year.

NOTE D – DEPOSITS AND INVESTMENTS

Deposits

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

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

Investment	Fair Value	Credit Risk	Maturities

US Bank Gcts 0490 Total Investments

$  3,588,120
$  3,588,120

N/A	N/A

NOTE D – DEPOSITS AND INVESTMENTS (CONTINUED)
Investments (continued)
Custodial credit risk - For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty, the District will not be able to recover the value of the investments or collateral securities that are in the possession of an outside party. The District has no formal policy for custodial risk. The investments listed in the schedule above are not evidenced by securities that exist in physical or book entry form.
Credit risk - For investments, credit risk is generally the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Investment ratings by investment type are included in the preceding summary of investments.
Concentration risk - The District places no limit on the amount the District may invest in any one issuer.
Interest rate risk - The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates.
Fair Value Measurement - When applicable, the District measures and records its investments using fair value measurement guidelines established in accordance with GASB Statements. The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques.
These guidelines recognize a three-tiered fair value hierarchy, in order of highest priority, as follows:
Level 1: Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access;
Level 2: Investments whose inputs - other than quoted market prices - are observable either directly or indirectly; and,
Level 3: Investments whose inputs are unobservable.
The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs.
Money market investments that have a maturity at the time of purchase of one year or less and are held by governments other than external investment pools should be measured at amortized cost. For external investment pools that qualify to be measured at amortized cost, the pool's participants should also measure their investments in that external investment pool at amortized cost for financial reporting purposes. Accordingly, the District's investments have been reported at amortized cost above.

NOTE E – INTERFUND RECEIVABLES AND PAYABLES
Interfund receivables and payables for the fiscal year ended September 30, 2024 were as follows:

 Fund		  Receivable 		Payable		
General	$	4,142	$	-	
Debt service		-			4,142 	
Total	 $	4,142 	 $	4,142 	
Interfund balances are the result of the general fund collecting funds on behalf of the debt service funds that were not remitted as of year end. In the current fiscal year, the debt service fund owes the general fund for an over allocation of assessments.
NOTE F - CAPITAL ASSETS
Capital asset activity for the fiscal year ended September 30, 2024 was as follows:

Governmental activities:
Capital assets, being depreciated

Balance
10/01/2023	Increases	Decreases

Balance 09/30/2024

Infrastructure	$9,229,818	$	14,850	$	-	$ 9,244,668	
Equipment	45,240	-	-	45,240	
Total capital assets, being
depreciated	
9,275,058		
14,850		
-		
9,289,908	

Less accumulated depreciation for:
Infrastructure	689,009			326,071			-			1,015,080	
Equipment	6,463			11,863			-			18,326	
Total accumulated depreciation	695,472			337,934			-			1,033,406	

Total capital assets, being depreciated - net	

8,579,586			

(323,084)			

-			

8,256,502	

Governmental activities capital assets - net	

$8,579,586		

$	

(323,084)		

$	

-		

$	

8,256,502	
Depreciation expense of $337,934 was charged to physical environment.
The District is a party to the construction activity in which the Developer is funding construction within the District’s boundaries that will be conveyed from the Developer to the District and subsequently to other governmental entities, or solely to the District. As the construction is ongoing and the Developer is funding the remaining construction costs, any conveyances of property and improvements from the Developer will be appropriately accounted for upon completion of the project.

NOTE G – LONG-TERM LIABILITIES
$6,170,000 Special Assessment Revenue Bonds, Series 2018 – On December 21, 2018, the District issued $6,170,000 in Special Assessment Revenue Bonds, Series 2018. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the property within the District. The Bonds are payable in annual principal installments through May 2049. The Bonds bear interest ranging from 4.35 % to 5.55% payable semi-annually on the first day of each May and November. Principal is due serially each May 1, commencing May 2019.
$3,310,000 Special Assessment Revenue Bonds, Series 2024 – On March 26, 2024, the District issued $3,310,000 in Special Assessment Revenue Bonds, Series 2024. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the property within the District. The Bonds are payable in annual principal installments through May 2054. The Bonds bear interest ranging from 4.4 % to 5.55% payable semi-annually on the first day of each May and November. Principal is due serially each May 1, commencing May 2025.
The Bond Indenture has certain restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agreed to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The requirements have been met for the fiscal year ended September 30, 2024.
Developer advances - The District entered into a construction funding agreement with the Developer whereby the Developer agreed to make available to the District the fund necessary to enable the District to proceed with the project. The District agreed to reimburse the Developer from proceeds of future bond issuance, should said future issuance occur. Per the Agreement, the District shall reimburse the Developer until full reimbursement is made of until all funds generated by the anticipated financing are exhausted. In accordance with this agreement, the Developer advanced a total of $2,825,972 in 2023.
The following is a summary of activity in the long-term debt of the District for the year ended September 30, 2024:

Balance
10/01/2023	Additions	Deletions

Balance 09/30/2024

Due Within One Year

Special Assessment
Revenue Bonds, Series		
2018	$ 5,785,000	$	-	$	105,000	$	5,680,000	$	110,000	
Special Assessment						
Revenue Bonds, Series						
2024	-	3,310,000	-	3,310,000	50,000	
Developer advance	2,825,972	-	-	2,825,972	2,825,972	
	$ 8,610,972	$ 3,310,000	$	105,000	$ 11,815,972	$ 2,985,972	

NOTE G – LONG-TERM LIABILITIES (CONTINUED)
The annual requirements to amortize the principal and interest of bonded debt outstanding as of September 30, 2024 are as follows:

  September 30, 		Principal			Interest			Total		
2025	$	160,000	$	498,204	$	658,204	
2026	165,000	474,330	639,330	
2027	180,000	466,498	646,498	
2028	185,000	458,070	643,070	
2029	195,000	449,290	644,290	
2030-2034	1,145,000	2,090,163	3,235,163	
2035-2039	1,485,000	1,757,166	3,242,166	
2040-2044	1,940,000	1,310,832	3,250,832	
2045-2049	2,560,000	711,971	3,271,971	
2050-2054		975,000 		170,175 		1,145,175 	
	 $ 8,990,000 	 $	8,386,699 	 $	17,376,699 	

NOTE H – DEVELOPER TRANSACTIONS

The Developer owns a portion of land within the District; therefore, assessment revenues in the debt service funds include the assessments levied on those lots owned by the Developer.
NOTE I - MANAGEMENT COMPANY
The District has contracted with a management company to perform services which include financial and accounting advisory services. Certain employees of the management company also serve as officers of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, computer and other administrative costs.
NOTE J - RISK MANAGEMENT
The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; natural disasters; and environmental remediation. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. There were no settled claims since the inception of the District.

NOTE K – SUBESQUENT EVENT

Subsequent year end, the District paid off the Developer advance per the agreement described in Note G, the amount of $2,825,972, was paid in full.

STATEMENT OF REVENUES AND EXPENDITURES BUDGET AND ACTUAL – GENERAL FUND
Year Ended September 30, 2024

	VARIANCE	
	WITH FINAL	
	BUDGET	
	POSITIVE	
REVENUES	  * BUDGET 			ACTUAL				(NEGATIVE)		
Developer contributions	$ 300,000		$	-		$	(300,000)	
Special assessments	970,278		992,119		21,841	
TOTAL REVENUES	1,270,278		992,119		(278,159)	

EXPENDITURES
Current
General government	127,319		103,184		24,135	
Physical environment	1,142,959		574,206		568,753	
TOTAL EXPENDITURES	1,270,278		677,390		592,888	
EXCESS OF REVENUES OVER (UNDER) EXPENDITURES	

$	

-	

314,729	

$	

314,729	

FUND BALANCES
Beginning of year	

60,327		
End of year	$	375,056		

* Original and final budget.

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget for the general fund. The District’s budgeting process is based on estimates of cash receipts and cash expenditures which are approved by the Board. The budget approximates a basis consistent with accounting principles generally accepted in the United States of America (generally accepted accounting principles).

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors, Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2024.

The variance between budgeted and actual general fund revenues is significant. The actual general fund expenditures for the current fiscal year were lower than budgeted amounts due primarily to anticipated costs which were not incurred in the current fiscal year.

DMHB

DIBARTOLOMEO, MCBEE, HARTLEY & BARNES, P.A.
CERTIFIED PUBLIC ACCOUNTANTS

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

To the Board of Directors
Dowden West Community Development District City of Orlando, Florida
We have audited in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to the financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of Dowden West Community Development District, as of September 30, 2024 and for the year ended September 30, 2024, which collectively comprise the Dowden West Community Development District’s basic financial statements and have issued our report thereon dated May 23, 2025.

Report on Internal Control Over Financial Reporting
In planning and performing our audit, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control over financial reporting.

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 misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

2222 Colonial Road, Suite 200 • Fort Pierce, Florida 34950 • 772-461-8833 • Fax: 772-461-8872 591 S.E. Port St. Lucie Blvd., • Port St. Lucie, Florida 34984 • 772-878-1952 • Fax: 772-878-1709
Member AICPA	Member AICPA Division for CPA Firms	Member FICPA Private Company Practice Section
WWW.DMHBCPA.NET

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the 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
This report is intended 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.

DiBartolomeo, McBee, Hartley & Barnes, P.A. Fort Pierce, Florida
May 23, 2025

- 29 -

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

To the Board of Directors
Dowden West Community Development District City of Orlando, Florida

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

DiBartolomeo, McBee Hartley & Barnes, P.A. Fort Pierce, Florida
May 23, 2025

Management Letter

To the Board of Supervisors
Dowden West Community Development District City of Orlando, Florida

Report on the Financial Statements
We have audited the financial statements of the Dowden West Community Development District (“District”) as of and for the fiscal year ended September 30, 2024, and have issued our report thereon dated May 23, 2025.
Auditors’ 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 Auditor General.
Other Reporting Requirements
We have issued our Independent Auditors' Report on Internal Control over Financial Reporting and Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards and Independent Accountants' Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated May 23, 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 taken to address findings and recommendations made in the preceding annual financial audit report. There were no findings or recommendations made in the preceding annual audit report.
Official Title and Legal Authority
Section 10.554(1)(i)4., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in this management letter, unless disclosed in the notes to the financial statements. The information required is disclosed in the notes to the financial statements.

Financial Condition and Management
Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether or not the District has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific condition(s) met. In connection with our audit, we determined that the District did not meet any 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 condition assessment procedures for the District. It is management’s responsibility to monitor the District’s financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.
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.
Property Assessed Clean Energy (PACE) Programs
As required by Section 10.554(1)(i)6.a., Rules of the Auditor General, the District did not authorize a PACE program pursuant to Section 163.081 or Section 163.082, Florida Statutes, did not operate within the District’s geographical boundaries during the fiscal year under audit.
Specific Information
As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)6, Rules of the Auditor General, the Dowden West Community Development District reported:
The total number of district employees compensated in the last pay period of the District’s fiscal year as N/A.
The total number of independent contractors to whom nonemployee compensation was paid in the last month of the district’s fiscal year as 6.
All compensation earned by or awarded to employees, whether paid or accrued, regardless of contingency as N/A.
All compensation earned by or awarded to nonemployee independent contractors, whether paid or accrued, regardless of contingency as $554,741.
The District does not have any construction projects with a total cost of at least
$65,000 that are scheduled to begin on or after October 1 of the fiscal year being reported.
The District did not amend its final adopted budget under Section 189.016(6), Florida Statutes.

As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)7, Rules of the Auditor General, the Dowden West Community Development District reported:
The rates of non-ad valorem special assessments imposed by the District range from
$500 to $1,713.
The total amount of special assessments collected by or on behalf of the District as
$1,427,088.
The total amount of outstanding bonds issued by the district as $8,990,000.
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 abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance. In connection with our audit, we did not have any such findings.
Purpose of this Letter
Our management letter is intended solely for the information and use of 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.

DiBartolomeo, McBee, Hartley & Barnes, P.A. Fort Pierce, Florida
May 23, 2025

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

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

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of each meeting at least seven days in advance, as specified in Section 190.007(1), using at least two communication methods.
Measurement: Timeliness and method of meeting notices as evidenced by posting to CDD website, publishing in local newspaper and via electronic communication. Standard: 100% of meetings were advertised with 7 days notice per statute on at least two mediums (i.e., newspaper, CDD website, electronic communications).
Achieved: Yes ☐ No ☐

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

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

Goal 2.2: District Infrastructure and Facilities Inspections
Objective: District Engineer will conduct an annual inspection of the District’s infrastructure and related systems.
Measurement: A minimum of one inspection completed per year as evidenced by district engineer’s report related to district’s infrastructure and related systems.
Standard: Minimum of one inspection was completed in the Fiscal Year by the district’s engineer.
Achieved: Yes ☐ No ☐
 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and final budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and final budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☐ No ☐
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current fiscal year budget with any amendments, and most recent financials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and financials are accessible to the public as evidenced by corresponding documents on the CDD’s website.
Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended fiscal year budget, and most recent agenda package with updated financials.
Achieved: Yes ☐ No ☐

Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent financial audit per statutory
requirements and publish the results to the CDD website for public inspection, and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing firm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☐ No ☐

Chair/Vice Chair:		Date:	 Print Name:	 
Dowden West Community Development District

District Manager:		Date:	 Print Name:	 
Dowden West Community Development District

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

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

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of each meeting at least seven days in advance, as specified in Section 190.007(1), using at least two communication methods.
Measurement: Timeliness and method of meeting notices as evidenced by posting to CDD website, publishing in local newspaper and via electronic communication. Standard: 100% of meetings were advertised with 7 days notice per statute on at least two mediums (i.e., newspaper, CDD website, electronic communications).
Achieved: Yes ☐ No ☐

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

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

Goal 2.2: District Infrastructure and Facilities Inspections
Objective: District Engineer will conduct an annual inspection of the District’s infrastructure and related systems.
Measurement: A minimum of one inspection completed per year as evidenced by district engineer’s report related to district’s infrastructure and related systems.
Standard: Minimum of one inspection was completed in the Fiscal Year by the district’s engineer.
Achieved: Yes ☐ No ☐
 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and final budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and final budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☐ No ☐
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current fiscal year budget with any amendments, and most recent financials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and financials are accessible to the public as evidenced by corresponding documents on the CDD’s website.
Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended fiscal year budget, and most recent agenda package with updated financials.
Achieved: Yes ☐ No ☐

Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent financial audit per statutory
requirements and publish the results to the CDD website for public inspection, and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing firm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☐ No ☐

Chair/Vice Chair:		Date:	 Print Name:	 
Dowden West Community Development District

District Manager:		Date:	 Print Name:	 
Dowden West Community Development District

!!"#$%& "###

!!"#$%& "

!!"#$%& "

Dowden West
COMMUNITY DEVELOPMENT DISTRICT

Check Register Fiscal Year 2025

Date	check #'s	Amount	

May 2025	

General Fund 18 - 23
ACH - Utilities
80023	

$61,522.40

$4,592.43	
	80024	$12,803.96	
June 2025	General Fund 24 - 36
ACH - Utilities
80025	
$791,890.70

$4,736.96	
	80026	$12,860.32	
July 2025	General Fund 37 - 47
ACH - Utilities 80027	
$139,949.39

$12,817.90	
	TOTAL	$1,041,174.06	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/11/25	PAGE	1
*** CHECK DATES 05/01/2025 - 07/31/2025 ***	DOWDEN WEST - GENERAL FUND
BANK B DOWDEN WEST-GF

DATE		DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS			AMOUNT	#	
5/28/25	00027	5/15/25	1036258	202505 320-53800-46700	*	2,427.96			

- - - - - - - - 5/28/25 00015	MAY 25 - MOSQUITO CONTROL
CLARKE
- - - - - - - - - - - - - - - - - - - - - -
5/16/25 05162025 202505 310-51300-11000	ENVIRONMENTAL
- - - - - - -	MOSQUITO MGMT
- - - - - - -	
-	
-	
- -
*	
-	
-	
-	
-	
-	
-	
- - - -	2,427.96 000018
- - - - - - - -	
	THOMAS	O	FRANKLIN																				184.70 000019	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - -	-	- - - - -	-	-	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	-	- - - - - - -	
5/31/25 00015	5/16/25 05162025 202505 310-51300-11000													V							184.70-			
	SUPERVISOR FEES-REISSUED																							
			THOMAS	O	FRANKLIN																				184.70-000019	
- - - - - - - -	- - - - - - -	- -	- - - - - - - - - - - - -	-	- - - - -	-	-	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	-	- - - - - - -	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....

SUPERVISOR FEES-REISSUED

184.70

5/28/25 00001	5/01/25 160	202505 310-51300-34000	*	3,541.67
MAY 25 - MANAGEMENT FEES
5/01/25 160	202505 310-51300-35200	*	70.00
MAY 25 - WEBSITE ADMIN
5/01/25 160	202505 310-51300-35100	*	105.00
MAY 25 - INFORMATION TECH
5/01/25 160	202505 310-51300-31300	*	306.25
MAY 25 - DISSEMINATION
5/01/25 161	202505 320-53800-12000	*	1,460.83
MAY 25 - FIELD MANAGEMENT
GOVERNMENTAL MANAGEMENT SERVICES-	5,483.75 000020
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/28/25 00002	5/08/25 140202	202504 310-51300-31500	*	1,266.00
APR 25 - GENERAL COUNSEL
LATHAM, LUNA, EDEN& BEAUDINE, LLP	1,266.00 000021
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/28/25 00014	5/01/25 902269	202505 320-53800-46000	*	51,394.69
MAY 25 - LANDSCAPE MAINT.
YELLOWSTONE LANDSCAPE-SOUTHEAST LLC	51,394.69 000022
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/28/25 00018	4/29/25 19576	202504 320-53800-47000	*	950.00
APR 25 - LAKE MAINTENANCE
AQUATIC WEED MANAGEMENT, INC.	950.00 000023
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/11/25 00018	2/28/24 17296	202505 320-53800-47000	*	950.00
LAKE MAINTENANCE FEB24
5/29/25 19745	202505 320-53800-47000	*	950.00
MAY 25 - LAKE MAINTENANCE
AQUATIC WEED MANAGEMENT, INC.	1,900.00 000024
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/11/25 00006	5/23/25 22449348 202504 310-51300-31100	*	1,400.00
APR 25 - GEN. ENGINEERING
DEWBERRY ENGINEERS, INC.	1,400.00 000025
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
DOWD DOWDEN WEST	SNEEROOA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/11/25	PAGE	2
*** CHECK DATES 05/01/2025 - 07/31/2025 ***	DOWDEN WEST - GENERAL FUND
BANK B DOWDEN WEST-GF

DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#	
6/11/25 00031	6/09/25	06092025 202506 300-15100-10000	*	700,000.00			
	TXFR FUNDS TO BU MMA 5705
DOWDEN WEST CDD/BANK UNITED MMA							700,000.00	000026	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	- - -	-	-	-	-	- - - - - - - - - -	- - -	
6/11/25 00002	6/09/25 140836	202505 310-51300-31500		*					1,011.00		
	MAY 25 - GENERAL COUNSEL									
	LATHAM, LUNA, EDEN& BEAUDINE, LLP							1,011.00	000027	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	- - -	-	-	-	-	- - - - - - - - - -	- - -	
6/11/25 00026	6/02/25 06022025 202506 320-53800-43200		*					633.00		
	REINSTATE RECLAIM METER									
ORANGE COUNTY UTILITIES	633.00	000028	
- - - - - - - -	- - - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - -	- -	-	- - -	-	-	-	-	-	- - - -	- - - - -	- - -	
6/11/25 00012	4/25/25	7726044	202504 310-51300-32300	*	4,246.25	
TRUSTEE	FEES SER24 FY25	
US BANK CORPORATE TRUST SERVICES	4,246.25	000029	
- - - - - - - -	- - - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - -	- -	-	- - -	-	-	-	-	- - - - -	- - - - -	- - -	
6/11/25 00014	6/01/25	918888	202506 320-53800-46000	*	51,394.69	
JUN 25 - LANDSCAPE MAINT.	
6/04/25	929694	202506 320-53800-47300	*	697.00	
IRRIG.REP-MAINLINE REPAIR	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....

YELLOWSTONE LANDSCAPE-SOUTHEAST LLC	52,091.69 000030
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/12/25 00009	6/12/25 TAX REC	202506 300-20700-10100	*	10,356.85 TAX RECEIPTS TSFR
DOWDEN WEST CDD/US BANK	10,356.85 000031
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/12/25 00099	6/12/25 TAX REC	202506 300-20700-10100	*	4,087.20 TAX RECEIPTS TSFR
DOWDEN WEST CDD/US BANK	4,087.20 000032
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/24/25 00027	6/16/25 10367933 202506 320-53800-46700	*	2,427.96
JUN 25 - MOSQUITO CONTROL
CLARKE ENVIRONMENTAL MOSQUITO MGMT	2,427.96 000033
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/24/25 00032	6/11/25 90110721 202506 310-51300-32200	*	3,700.00
FY24 - AUDIT SERVICES
DIBARTOLOMEO, MCBEE, HARTLEY	3,700.00 000034
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/24/25 00001	6/01/25 162	202506 320-53800-12000	*	1,460.83
JUN 25 - FIELD MANAGEMENT
6/01/25 163	202506 310-51300-34000	*	3,541.67
JUN 25 - MANAGEMENT FEES
6/01/25 163	202506 310-51300-35200	*	70.00
JUN 25 - WEBSITE ADMIN
6/01/25 163	202506 310-51300-35100	*	105.00
JUN 25 - INFORMATION TECH
DOWD DOWDEN WEST	SNEEROOA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/11/25	PAGE	3
*** CHECK DATES 05/01/2025 - 07/31/2025 ***	DOWDEN WEST - GENERAL FUND
BANK B DOWDEN WEST-GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/01/25 163	202506 310-51300-31300	*	306.25
JUN 25 - DISSEMINATION
6/01/25 163	202506 310-51300-51000	*	.06
JUN 25 - OFFICE SUPPLIES
6/01/25 163	202506 310-51300-42000	*	1.94
JUN 25 - POSTAGE
GOVERNMENTAL MANAGEMENT SERVICES-	5,485.75 000035
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/24/25 00002	6/09/25 140837	202505 310-51300-31500	*	4,551.00
MAY 25-CONS. S24 COUNSEL
LATHAM, LUNA, EDEN& BEAUDINE, LLP	4,551.00 000036
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/17/25 00018	6/30/25 19866	202506 320-53800-47000	*	950.00
JUN 25 - LAKE MAINTENANCE
6/30/25 19966	202506 320-53800-46800	*	1,175.00
JUN 25 - POND MITIGATION
AQUATIC WEED MANAGEMENT, INC.	2,125.00 000037
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/17/25 00027	7/15/25 1037401	202507 320-53800-46000	*	2,427.96
JUL 25 - MOSQUITO CONTROL
CLARKE ENVIRONMENTAL MOSQUITO MGMT	2,427.96 000038
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/17/25 00006	6/18/25 22451984 202505 310-51300-31100	*	5,990.00

DEWBERRY	ENGINEERS, INC.	5,990.00	000039	
- - - - - - - -	- - - - - - -	- -	- - - - - - - - - - - - - -	- - - - - - - -	-	-	-	-	-	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
164	202507 320-53800-12000	*	1,460.83	
JUL	25	- FIELD MANAGEMENT	
165
JUL	25	202507 310-51300-34000	*	3,541.67	
165	202507 310-51300-35200	*	70.00	
JUL	25	- WEBSITE ADMIN	
165	202507 310-51300-35100	*	105.00	
JUL	25	- INFORMATION TECH	
165	202507 310-51300-31300	*	306.25	
JUL	25	- DISSEMINATION	
165	202507 310-51300-42000	*	68.73	
JUL	25	- POSTAGE	
GOVERNMENTAL	MANAGEMENT SERVICES-	5,552.48	000040	
- - - - - - - -	- - - - - - -	- -	- - - - - - - - - - - - - - - -	- - - - - - - - - - -	-	-	- -	-	-	-	-	-	-	- - - -	- - - - -	- - -	
7/17/25 00002	7/14/25	142532	202506 310-51300-31500	*	52.00	
JUN 25	- GENERAL COUNSEL	
7/14/25	142533	202506 310-51300-31500	*	390.00	

7/17/25 00001	7/01/25	
	7/01/25	
	7/01/25	
	7/01/25	
	7/01/25	
	7/01/25	

MAY 25 - GEN. ENGINEERING

- MANAGEMENT FEES

JUN 25-CONS. S24 COUNSEL
LATHAM, LUNA, EDEN& BEAUDINE, LLP	442.00 000041
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - DOWD DOWDEN WEST	SNEEROOA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/11/25	PAGE	4
*** CHECK DATES 05/01/2025 - 07/31/2025 ***	DOWDEN WEST - GENERAL FUND
BANK B DOWDEN WEST-GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
7/17/25 00026	7/02/25 JUN 25	202506 320-53800-43200	*	9,352.47 JUN&JULY 25 WATER & SEWER
7/02/25 JUN 25	202506 320-53800-43200	V	9,352.47- JUN&JULY 25 WATER & SEWER
ORANGE COUNTY UTILITIES	.00 000042
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/17/25 00014	7/01/25 939501	202507 320-53800-46000	*	51,394.69
JUL 25 - LANDSCAPE MAINT.
7/02/25 947378	202507 320-53800-47300	*	513.00
IRRIG.REP-MAINLINE REPAIR
7/02/25 947379	202507 320-53800-46100	*	2,857.10
TREE STRAIGHTENING/STAKE
YELLOWSTONE LANDSCAPE-SOUTHEAST LLC	54,764.79 000043
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/17/25 00026	7/02/25 JUN 25	202506 320-53800-43200	*	9,352.47 JUN&JULY 25 WATER & SEWER
ORANGE COUNTY UTILITIES	9,352.47 000044
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/29/25 00018	7/25/25 20044	202507 320-53800-47000	*	950.00
JUL 25 - LAKE MAINTENANCE
7/25/25 20051	202507 320-53800-46800	*	1,175.00
JUL 25 - POND MITIGATION
AQUATIC WEED MANAGEMENT, INC.	2,125.00 000045
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/29/25 00014	8/01/25 958546	202508 320-53800-46000	*	51,394.69
AUG 25 - LANDSCAPE MAINT.
YELLOWSTONE LANDSCAPE-SOUTHEAST LLC	51,394.69 000046
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/29/25 00006	7/28/25 22456745 202506 310-51300-31100	*	5,775.00
JUN 25 - GEN. ENGINEERING
DEWBERRY ENGINEERS, INC.	5,775.00 000047
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK B	993,362.49
TOTAL FOR REGISTER	993,362.49

DOWD DOWDEN WEST	SNEEROOA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/11/25	PAGE	1
*** CHECK DATES 05/01/2025 - 07/31/2025 ***	DOWDEN WEST - GENERAL FUND

CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS		AMOUNT	....CHECK..... AMOUNT	#	
5/28/25 00026	4/22/25 APR25	202504 320-53800-43200	*
ORANGE COUNTY UTILITIES		4,592.43	
4,592.43 080023	
- - - - - - - - 5/28/25 00013	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/01/25 APR25	202504 320-53800-43000	*
5/01/25 APR25	202504 320-53800-43100	*	- - - -	- - - - - -

12,694.62	- - - - - - - -	
	APR 25 - STREETLIGHTS
ORLANDO UTILITIES COMM (AUTOPAY)			12,803.96 080024	
- - - - - - - - 6/24/25 00026	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/21/25 MAY25	202505 320-53800-43200	*
ORANGE COUNTY UTILITIES	- - - -	- - - - - -	- - - - - - - -

4,736.96 080025	
- - - - - - - - 6/24/25 00013	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/25 MAY25	202505 320-53800-43000	*
6/02/25 MAY25	202505 320-53800-43100	*	- - - -	- - - - - -

12,748.90	- - - - - - - -	
	MAY 25 - STREETLIGHTS
ORLANDO UTILITIES COMM (AUTOPAY)			12,860.32 080026	
- - - - - - - - 7/24/25 00013	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/03/25 JUN25	202506 320-53800-43000	*
7/03/25 JUN25	202506 320-53800-43100	*	- - - -	- - - - - -

12,708.20	- - - - - - - -	
	JUN 25 - STREETLIGHTS
ORLANDO UTILITIES COMM (AUTOPAY)			12,817.90 080027	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - -	- - - - - -	- - - - - - - -	
	TOTAL FOR BANK Z		47,811.57		
	TOTAL FOR REGISTER		47,811.57		

BANK Z DOWDEN WEST	AUTOPY

APR 25 - WATER

APR 25 - ELECTRICITY

109.34

MAY 25 - WATER & SEWER

4,736.96

MAY 25 - ELECTRICITY

111.42

JUN 25 - ELECTRICITY

109.70

DOWD DOWDEN WEST	SNEEROOA

!!"#$%& "

Dowden West	
Community Development District	

Unaudited Financial Reporting	
July 31, 2025	

Table of Contents

1

2-3

4

5

6

7

8-9

10

11

	Balance Sheet

	General Fund

	Debt Service Fund Series 2018

	Debt Service Fund Series 2024

	Capital Project Fund Series 2018

	Capital Project Fund Series 2024

	Month to Month

	Long Term Debt Report

	Assessment Receipt Schedule

Dowden West	
Community Development District	
Combined Balance Sheet	
July 31, 2025	

General	Debt Service	Capital Project	Totals	
Fund	Fund	Fund	Governmental Funds	

Assets:	
Cash:	
Operating Account	

$	175,914	$	-	$	-	$	175,914

Due from General Fund	-	1,566	-	1,566

Investments:	
Money Market Account - Surplus	
Series 2018	
Reserve	
Revenue	
Prepayment	
Series 2024	
Reserve	
Revenue	
Construction	

403,222	-	-	403,222

-	
-	
-	

209,945	
255,163	
0	

-	
-	
-	

209,945	
255,163	
0	

-	
-	
-	

112,400	
101,462	
-	

-	
-	
4,886	

112,400	
101,462	
4,886	

Prepaid Expenses	52,405	-	-	52,405

Total Assets	$	631,540	$	680,537	$	4,886	$	1,316,963	
Liabilities:	
Accounts Payable	$	16,062	$	-		$	-		$	16,062	
Due to Debt Service	1,566		-		-	1,566	

Total Liabilities	$	17,628	$	-	$	-	$	17,628

Fund Balance:	
Nonspendable:	
Prepaid Items	
Restricted for:	
Debt Service	
Unassigned	

$	52,405	$	-	$	-	$	52,405

-	680,537	-	680,537
561,507	-	-	561,507

Total Fund Balances

$	613,912

$	680,537

$

4,886

$

1,299,334

Total Liabilities & Fund Balance	$

631,540

$

680,537

$

4,886

$

1,316,963

Dowden West	
Community Development District	
General Fund	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending July 31, 2025	

Revenues:		
Special Assessments - Tax Roll	$	817,967	
Special Assessments - Direct	152,311	
Developer Contributions	602,194	
Interest Income	-	

	
$	817,967	
152,311	
-	
-	

	
$	825,098	
152,311	
-	
3,247	

	
$	7,131	
-	
-	
3,247	

Total Revenues	$  1,572,472	$	970,278	$	980,656	$	10,378	
Expenditures:					
General & Administrative:					
Supervisor Fees	$	2,400	$	2,000	$	200	$	1,800	
PR-FICA	184	153	15	138	
Engineering	15,000	12,500	20,839	(8,339)	
Attorney	25,000	20,833	10,376	10,457	
Arbitrage Rebate	900	900	450	450	
Dissemination Agent	3,675	3,063	3,063	-	
Annual Audit	5,000	5,000	3,700	1,300	
Trustee Fees	5,051	5,051	8,287	(3,236)	
Assessment Administration	5,250	5,250	5,250	-	
Management Fees	42,500	35,417	35,417	(0)	
Information Technology	1,260	1,050	1,050	-	
Website Maintenance	840	700	700	-	
Telephone	300	250	-	250	
Postage & Delivery	750	625	107	518	
Printing & Binding	750	625	23	603	
Insurance General Liability	6,817	6,817	6,631	186	
Legal Advertising	7,500	6,250	2,052	4,198	
Office Supplies	150	125	0	125	
Other Current Charges	2,000	1,667	945	722	
Dues, Licenses & Subscriptions	175	175	175	-	
Total General & Administrative	$	125,501	$	108,450	$	99,278	$	9,172	

Dowden West	
Community Development District	
General Fund	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending July 31, 2025	

Operations & Maintenance

Contract Services		
Field Management	$	17,530	
Landscape Maintenance	799,258	
Lake Maintenance	47,000	
Mitigation Monitoring	10,000	
Pest Control	-	

$	14,608	
666,048	
39,167	
8,333	
-	

$	14,608	
391,967	
9,500	
2,350	
21,640	

$	0	
274,081	
29,667	
5,983	
(21,640)	

Repairs & Maintenance		
General Repairs & Maintenance	2,500	
Operating Supplies	500	
Landscape Replacement	20,000	
Irrigation Repairs	7,500	
Alleyway Maintenance	5,000	
Signage	3,500	

2,083	
417	
16,667	
6,250	
4,167	
2,917	

-	
-	
15,819	
3,585	
-	
-	

2,083	
417	
848	
2,665	
4,167	
2,917	

Utilities		
Electric	66,000	
Water & Sewer	104,280	
Streetlights	331,225	

55,000	
86,900	
276,021	

1,108	
47,807	
127,141	

53,892	
39,093	
148,880	

Other		
Contingency	25,000	
Property Insurance	7,677	

20,834	
7,677	

-	
6,997	

20,834	
680	

Total Operating & Maintenance	$  1,446,971	$  1,207,089	$	642,522	$	564,567	

Total Expenditures	$  1,572,472	$  1,315,539	$	741,800	$	573,739	

Excess (Deficiency) of Revenues over Expen	$	-	$	(345,260)	$	238,856	$	584,117	

Net Change in Fund Balance	$	-	$	(345,260)	$	238,856	$	584,117	
	
Fund Balance - Beginning	$	-		$	375,056		
	
Fund Balance - Ending	$	-		$	613,912		

Revenues:		
Special Assessments - Tax Roll	$	420,744	
Interest Income	-	

	
$	420,744	
-	

	
$	424,412	
15,755	

	
$	3,668	
15,755	

Total Revenues	$	420,744	$	420,744	$	440,167	$	19,423	
Expenditures:		
Interest - 11/1	$	154,073	$	154,073	$	154,073	$	-	
Interest - 5/1	154,073	154,073	154,073	-	
Principal - 5/1	110,000	110,000	110,000	-	
Special Call- 5/1	-	-	15,000	15,000	

Total Expenditures	$	418,145	$	418,145	$	433,145	$	15,000	

Excess (Deficiency) of Revenues over Expen	$	2,599	$	2,599	$	7,022	$	34,423	
Other Financing Sources/(Uses):

Transfer In/(Out)	$	-	

$	-	$

11,262	$

11,262

Dowden West	
Community Development District	
Debt Service Fund Series 2018	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending July 31, 2025	

Total Other Financing Sources/(Uses)	$	-	$	-	$	11,262	$	11,262	
		
Net Change in Fund Balance	$	2,599	$	2,599	$	18,284	$	45,685	
		
Fund Balance - Beginning	$	228,256	$	447,947	
		
Fund Balance - Ending	$	230,855	$	466,231	

Dowden West	
Community Development District	
Debt Service Fund Series 2024	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending July 31, 2025	

Revenues:		
Special Assessments - Tax Roll	$	166,725	
Special Assessments - Direct	58,075	
Interest Income	-	

	
$	166,725	
58,075	
-	

	
$	167,489	
58,785	
7,517	

	
$	764	
710	
7,517	

Total Revenues	$	224,800	$	224,800	$	233,791	$	8,991	
Expenditures:		
Interest - 11/1	$	103,749	$	103,749	$	103,749	$	-	
Interest - 5/1	86,310	86,310	86,860	550	
Principal - 5/1	50,000	50,000	50,000	-	

Total Expenditures	$	240,059	$	240,059	$	240,609	$	550	

Excess (Deficiency) of Revenues over Expen	$	(15,259)	$	(15,259)	$	(6,818)	$	9,541	

Net Change in Fund Balance	$	(15,259)	$	(15,259)	$	(6,818)	$	9,541	
		
Fund Balance - Beginning	$	103,749	$	221,124	
		
Fund Balance - Ending	$	88,490	$	214,305	

Revenues

Interest Income	$	-	

$	-	$

127	$

127

Total Revenues	$	-	$	-	$	127	$	127	

Expenditures:		
Capital Outlay	$	-	$	-	$	-	$	-	
Total Expenditures	$	-	$	-	$	-	$	-	

Excess (Deficiency) of Revenues over Expen	$	-	$	-	$	127	$	127	

Other Financing Sources/(Uses)

Transfer In/(Out)	$	-	

$	-	$

(11,262)	$

(11,262)

Dowden West	
Community Development District	
Capital Projects Fund Series 2018	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending July 31, 2025	

Total Other Financing Sources (Uses)	$	-	$	-	$	(11,262)	$	(11,262)	

Net Change in Fund Balance	$	-	$	(11,135)	
		
Fund Balance - Beginning	$	-	$	11,135	
		
Fund Balance - Ending	$	-	$	-	

Revenues

Interest Income	$	-	

$	-	$

91,851	$

91,851

Dowden West	
Community Development District	
Capital Projects Fund Series 2024	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending July 31, 2025	

Total Revenues	$	-	$	-	$	91,851	$	91,851	

Expenditures:		
Capital Outlay	$	-	$	-	$	2,990,737	$  (2,990,737)	
Total Expenditures	$	-	$	-	$  2,990,737	$ (2,990,737)	

Excess (Deficiency) of Revenues over Expen	$	-	$	-	$ (2,898,886)	$ (2,898,886)	

Net Change in Fund Balance	$	-	$ (2,898,886)	
		
Fund Balance - Beginning	$	-	$	2,903,772	
		
Fund Balance - Ending	$	-	$	4,886	

Dowden West	
Community Development District	
Month to Month	

Revenues:														
Special Assessments - Tax Roll	$	-	$	27,853	$	40,754	$	11,397	$	501,373	$	221,403	$	8,426	$	4,524	$	7,185	$	2,184	$	-	$	-	$	825,098	
Special Assessments - Direct	76,156	-	-	38,078	-	-	38,078	-	-	-	-	-	152,311	
Developer Contributions	-	-	-	-	-	-	-	-	-	-	-	-	-	
Interest Income	-	-	-	-	-	-	-	-	994	2,253	-	-	3,247	

Total Revenues	$	76,156	$	27,853	$	40,754	$	49,475	$	501,373	$	221,403	$	46,504	$	4,524	$	8,179	$	4,437	$	-	$	-	$	980,656	

Expenditures:														
General & Administrative:														
Supervisor Fees	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	200	$	-	$	-	$	-	$	-	$	200	
PR-FICA	-	-	-	-	-	-	-	15	-	-	-	-	15	
Engineering	130	1,844	1,440	800	1,040	320	1,400	5,990	5,575	2,300	-	-	20,839	
Attorney	338	52	52	504	1,034	26	1,266	5,562	442	1,100	-	-	10,376	
Arbitrage Rebate	-	-	-	450	-	-	-	-	-	-	-	-	450	
Dissemination Agent	306	306	306	306	306	306	306	306	306	306	-	-	3,063	
Annual Audit	-	-	-	-	-	-	-	3,700	-	-	-	-	3,700	
Trustee Fees	1,010	-	-	3,030	-	-	4,246	-	-	-	-	-	8,287	
Assessment Administration	5,250	-	-	-	-	-	-	-	-	-	-	-	5,250	
Management Fees	3,542	3,542	3,542	3,542	3,542	3,542	3,542	3,542	3,542	3,542	-	-	35,417	
Information Technology	105	105	105	105	105	105	105	105	105	105	-	-	1,050	
Website Maintenance	70	70	70	70	70	70	70	70	70	70	-	-	700	
Telephone	-	-	-	-	-	-	-	-	-	-	-	-	-	
Postage & Delivery	1	-	-	-	-	26	9	-	2	69	-	-	107	
Printing & Binding	-	-	-	-	6	17	-	-	-	-	-	-	23	
Insurance General Liability	6,631	-	-	-	-	-	-	-	-	-	-	-	6,631	
Legal Advertising	1,043	-	249	514	246	-	-	-	-	-	-	-	2,052	
Office Supplies	0	-	-	-	-	0	0	-	0	-	-	-	0	
Other Current Charges	48	41	40	47	47	67	349	47	143	116	-	-	945	
Dues, Licenses & Subscriptions	175	-	-	-	-	-	-	-	-	-	-	-	175	
Total General & Administrative	$	18,650	$	5,960	$	5,805	$	9,368	$	6,395	$	4,478	$	11,293	$	19,537	$	10,185	$	7,608	$	-	$	-	$	99,278	

Dowden West	
Community Development District	
Month to Month	

Operations & Maintenance

Contract Services														
Field Management	$	1,461	$	1,461	$	1,461	$	1,461	$	1,461	$	1,461	$	1,461	$	1,461	$	1,461	$	1,461	$	-	$	-	$	14,608	
Landscape Maintenance	26,679	26,679	26,679	26,679	28,279	51,395	51,395	51,395	51,395	51,395	-	-	391,967	
Lake Maintenance	950	950	950	950	950	950	950	950	950	950	-	-	9,500	
Mitigation Monitoring	-	-	-	-	-	-	-	-	1,175	1,175	-	-	2,350	
Pest Control	2,357	2,357	2,357	-	2,428	2,428	2,428	2,428	2,428	2,428	-	-	21,640	

Repairs & Maintenance														
General Repairs & Maintenance	-	-	-	-	-	-	-	-	-	-	-	-	-	
Operating Supplies	-	-	-	-	-	-	-	-	-	-	-	-	-	
Landscape Replacement	5,212	7,750	-	-	-	-	-	-	-	2,857	-	-	15,819	
Irrigation Repairs	1,073	-	382	-	483	-	437	-	697	513	-	-	3,585	
Alleyway Maintenance	-	-	-	-	-	-	-	-	-	-	-	-	-	
Signage	-	-	-	-	-	-	-	-	-	-	-	-	-	

Utilities														
Electric	111	111	111	112	109	111	109	111	110	112	-	-	1,108	
Water & Sewer	6,676	4,397	4,881	4,407	3,789	4,343	4,592	4,737	4,192	5,794	-	-	47,807	
Streetlights	12,707	12,707	12,707	12,707	12,707	12,707	12,695	12,749	12,708	12,750	-	-	127,141	

Other														
Property Insurance	6,997	-	-	-	-	-	-	-	-	-	-	-	6,997	

Total Operations & Maintenance	$	64,222	$	56,412	$	49,527	$	46,315	$	50,206	$	73,394	$	74,067	$	73,831	$	75,115	$	79,435	$	-	$	-	$	642,522	

Total Expenditures	$	82,872	$	62,372	$	55,331	$	55,683	$	56,601	$	77,872	$	85,360	$	93,368	$	85,300	$	87,042	$	-	$	-	$	741,800	

Excess (Deficiency) of Revenues over Expen	$	(6,716)	$	(34,519)	$	(14,577)	$	(6,208)	$	444,772	$	143,531	$	(38,856)	$	(88,844)	$	(77,121)	$	(82,606)	$	-	$	-	$	238,856	

Net Change in Fund Balance	$	(6,716)	$	(34,519)	$	(14,577)	$	(6,208)	$	444,772	$	143,531	$	(38,856)	$	(88,844)	$	(77,121)	$	(82,606)	$	-	$	-	$	238,856	

Dowden West	
Community Development District	
Long Term Debt Report	

	

	

Special Assessment Revenue Bonds	
Series 2018	

Interest Rate:	
4.35%, 4.85%, 5.40%, 5.55%	
Maturity Date:	5/1/2049	
Reserve Fund Definition	50% of Maximum Annual Debt Service	
Reserve Fund Requirement	$209,945	
Reserve Fund Balance	209,945	
Bonds Outstanding - 02/02/2018		
	$6,170,000	
Less: Principal Payment - 05/01/20	($90,000)	
Less: Principal Payment - 05/01/21	($95,000)	
Less: Principal Payment - 05/01/22	($100,000)	
Less: Principal Payment - 05/01/23	($100,000)	
Less: Principal Payment - 05/01/24	($105,000)	
Less: Principal Payment - 05/01/25	($110,000)	
Less: Special Call - 05/01/25	($15,000)	
Current Bonds Outstanding	$5,555,000	

Special Assessment Revenue Bonds	
Series 2024	

Reserve Fund Definition		
Lesser of:		
		(i) MADS		
		(ii) 125% of Annual DS		
		(iii) 10% of original proceeds		
Reserve Fund Requirement		$112,400		
Reserve Fund Balance		112,400		
Interest Rate:	$610,000.00	4.40%		
Maturity Date:		5/1/2034		
	$990,000.00	5.25%		
		5/1/2044		
	$1,710,000.00	5.55%		
		5/1/2054		
Bonds Outstanding - 03/31/2024			$3,310,000	
Less: Principal Payment - 05/01/2025			($50,000)	
Current Bonds Outstanding			$3,260,000	

Page 10

Dowden West
Community Development District

Gross Assessments	$	870,177	$	447,600	$	176,640	$	1,494,417	
Net Assessments	$	817,967	$	420,744	$	166,041	$	1,404,752	
	58%	30%	12%	100%	

Special Assessment Receipt Schedule Fiscal Year 2025

	ON ROLL ASSESSMENTS	

Date	
Gross Amount	
Commissions	Discount /
(Penalty)	
Interest	
Net Receipts	
O&M  Portion	Series 2018
Debt Service	Series 2024
Debt Service	
Total	

11/15/24	
$	6,554	
$	-	
$	262	
$	-	
$	6,291	
$	3,663	
$	1,884	
$	744	
$	6,291	
11/26/24	43,930	632	1,757	-	41,542	24,189	12,442	4,910	41,542	
12/06/24	34,467	-	1,379	-	33,088	19,267	9,910	3,911	33,088	
12/13/24	5,580	-	223	788	6,145	3,578	1,841	726	6,145	
12/20/24	32,038	-	1,282	-	30,757	17,909	9,212	3,635	30,757	
01/15/25	20,389	-	816	-	19,573	11,397	5,862	2,314	19,573	
02/14/25	896,906	-	35,863	-	861,043	501,373	257,895	101,775	861,043	
03/14/25	396,061	-	15,830		380,231	221,403	113,885	44,943	380,231	
04/15/25	15,048	-	578		14,470	8,426	4,334	1,710	14,470	
05/15/25	8,010	-	240		7,770	4,525	2,327	918	7,770	
06/12/25	-	-	-	2,161	2,161	1,258	647	255	2,161	
06/13/25	10,436	-	257	-	10,179	5,927	3,049	1,203	10,179	
07/13/25	3,641	-	(109)	-	3,750	2,184	1,123	443	3,750	
TOTAL	$	1,473,059	$	632	$	58,378	$	2,949	$	1,416,998	$	825,098	$	424,412	$	167,489	$	1,416,999	

$

99%
21,358

Net Percent Collected Balance Remaining to Collect

Direct Assessment Schedule Fiscal Year 2025

Gross Assessments	$	162,033.41	$	-	$	62,508.58	$	224,541.99	
Net Assessments	$	152,311.41	$	-	$	58,758.07	$	211,069.47	

	DIRECT BILL	

Due Date	Net Amount
O&M Assessed	Net Amount 2024
Debt Assessed	O&M
Collected	2018 Debt
Collected	2024 Debt
Collected	Transfer to
Debt Service	

11/01/24	
$	76,156	
$	29,393	
$	76,156	
$	-	
$	29,393	
Chk# 419 - 10/21	
02/01/25	38,078	14,696	38,078	-	14,696	Chk# 464 - 03/28	
05/01/25	38,078	14,696	38,078	-	14,696	Chk # 12 - 04/21	
TOTAL	$	152,311	$	58,785	$	152,311	$	-	$	58,785		

-

$

-

$

-

$

Balance Due

Page 11

!!"#$%& 3

NOTICE OF MEETING DATES DOWDEN WEST
COMMUNITY DEVELOPMENT DISTRICT
Fiscal Year 2026
The Board of Supervisors of the Dowden West Community Development District will hold their regularly scheduled public meetings for Fiscal Year 2026 at 9:00 am at the Offices of GMS-CF, LLC, 219 E. Livingston Street, Orlando, FL 32801, on the third Thursday of each month as follows:
October 16, 2025
November 20, 2025
December 18, 2025
January 15, 2026
February 19, 2026
March 19, 2026
April 16, 2026
May 21, 2026
June 18, 2026
July 16, 2026
August 20, 2026
September 17, 2026

The meetings are 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 a particular meeting may be obtained from the District Manager at 219 E. Livingston Street, Orlando, FL 32801; by calling (407) 841-5524, during normal business hours, or by visiting the District’s website at https://www.dowdenwestcdd.com/.

A meeting may be continued to a date, time, and place as evidenced by motion of the majority of Board Members participating at that meeting. There may be occasions when one or more Supervisors will participate by telephone.

Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodation to participate in these meetings is asked to advise the District Office at (407) 841-5524 at least forty-eight (48) hours prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service (800) 955- 8770, who can aid you 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.

Jason M. Showe
Governmental Management Services – Central Florida, LLC District Manager