Poitras East Community Development District
3501 Quadrangle Boulevard, Suite 270, Orlando, FL 32817; Phone: 407-723-5900 http://poitraseastcdd.com/

The following is the proposed agenda for the upcoming Meeting of the Board of Supervisors for the Poitras East Community Development District (“District”), scheduled to be held at 4:00 p.m. on Tuesday, August 19, 2025, at 6900 Tavistock Lakes Blvd., Ste. 200, Orlando, FL 32827. A quorum will be confirmed prior to the start of the meeting.

District Staff, please use the following information to join via the computer or the conference line: Phone: 1-844-621-3956	Computer: pfmcdd.webex.com	Participant Code: 2531 126 0013# BOARD OF SUPERVISORS’ MEETING AGENDA
Organizational Matters
Roll Call to Confirm Quorum
Public Comment Period
Consideration of the Minutes of the July 15, 2025, Board of Supervisors’ Meeting
(provided under separate cover)
Consideration of Resolution 2025-09, Approving an Annual Meeting Schedule for Fiscal Year 2026

Financing Matters
Consideration of Resolution 2025-10, Delegation Award Resolution
Form of Second Supplemental Trust Indenture
Form of Bond Purchase Agreement (provided under separate cover)
Form of Preliminary Limited Offering Memorandum (provided under separate cover)
Form of Continuing Disclosure Agreement (provided under separate cover)

Business Matters
Consideration of FY 2025 Audit Engagement Letter with Grau & Associates
Public Hearing on the Adoption of the District’s Annual Budget
Public Comments and Testimony
Board Comments
Consideration of Resolution 2025-11, Adopting the Fiscal Year 2026 Budget and Appropriating Funds
Consideration of Resolution 2025-12, Adopting an Assessment Roll for Fiscal Year 2026 Budget and Certifying Special Assessments for Collection (Exhibit B provided under separate cover)
Consideration of Resolution 2025-13, Adopting Goals, Objectives, and Performance Measures and Standards
Ratification of Operation and Maintenance Expenditures Paid in July 2025 in an amount totaling $39,081.46

Ratification of Requisition Nos. 2020-412 – 2020-419 Paid in July 2025 in an amount totaling $274,747.62
Recommendation of Work Authorization/Proposed Services (if applicable)
Review of District’s Financial Position and Budget to Actual YTD

Other Business
Staff Reports
District Counsel
District Manager
District Engineer
Construction Supervisor
Landscape Supervisor
Irrigation Supervisor
Supervisor Requests

Adjournment

Poitras East Community Development District

Minutes of the July 15, 2025, Board of Supervisors’ Meeting (provided under separate cover)

Poitras East Community Development District

Resolution 2025-09,
Approving an Annual Meeting Schedule for Fiscal Year 2026

RESOLUTION 2025-09

A RESOLUTION OF THE POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT DESIGNATING DATES, TIMES AND LOCATIONS FOR REGULAR MEETINGS OF THE BOARD OF SUPERVISORS OF THE DISTRICT AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT (“District”)
is a local unit of special-purpose government created and existing pursuant to Chapter 190,
Florida Statutes, being situated in City of Orlando, Florida; and

WHEREAS, the Board of Supervisors of the District (“Board”) is statutorily authorized to exercise the powers granted to the District; and
WHEREAS, all meetings of the Board shall be open to the public and governed by the provisions of Chapter 286, Florida Statutes; and
WHEREAS, the Board is statutorily required to file annually, with the local governing authority and the Florida Department of Economic Opportunity, a schedule of its regular meetings.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT:

Regular meetings of the District’s Board shall be held as provided on the schedule attached hereto as Exhibit A.
In accordance with Section 189.015(1), Florida Statutes, the District’s Secretary is hereby directed to file annually with Orange County a schedule of the District’s regular meetings.
This Resolution shall take effect immediately upon adoption.

Adopted this 19th day of August, 2025.

ATTEST:	POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairman

EXHIBIT A

Poitras East Community Development District Fiscal Year 2025-2026
The Board of Supervisors of the Poitras East Community Development District will hold its meetings for the Fiscal Year 2026 in the office of Tavistock Development Company, 6900 Tavistock Lakes Blvd #200, Orlando, FL 32827 at 4:00 p.m. on the third Tuesday of each month unless otherwise noted below:

October 21, 2025
November 18, 2025
December 16, 2025
January 20, 2026
February 17, 2026
March 10, 2026
April 21, 2026
May 19, 2026
June 16, 2026
July 21, 2026
August 18, 2026
September 15, 2026

Construction Committee of the Boggy Creek, Greeneway, Midtown & Myrtle Creek Improvement Districts and the Poitras East Community Development District Fiscal Year 2025-2026

The Construction Committee of the Boggy Creek, Greeneway, Midtown and Myrtle Creek Improvement Districts and the Poitras East Community Development District will be meeting for the Fiscal Year 2026 in the office of Tavistock Development Company, 6900 Tavistock Lakes Blvd #200, Orlando, FL 32827 at 3:30 p.m. each month as follows:

October 9, 2025
November 13, 2025
December 11, 2025
January 8, 2026
February 12, 2026
March 12, 2026
April 9, 2026
May 14, 2026
June 11, 2026
July 9, 2026
August 13, 2026
September 10, 2026

Poitras East Community Development District

Resolution 2025-10,
Delegation Award Resolution
(Exhibits B, C and D provided under separate cover)

RESOLUTION 2025-10
A RESOLUTION OF THE BOARD OF SUPERVISORS OF POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT AUTHORIZING THE ISSUANCE OF NOT TO EXCEED $12,000,000 AGGREGATE PRINCIPAL AMOUNT OF POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT REVENUE BONDS, IN ONE OR MORE SERIES (THE “SERIES 2025 BONDS”); APPROVING THE FORM OF AND AUTHORIZING THE EXECUTION AND DELIVERY OF A SECOND SUPPLEMENTAL TRUST INDENTURE; AUTHORIZING THE NEGOTIATED SALE OF THE SERIES 2025 BONDS; APPOINTING AN UNDERWRITER; APPROVING THE FORM OF AND AUTHORIZING THE EXECUTION AND DELIVERY OF A BOND PURCHASE AGREEMENT WITH RESPECT TO THE SERIES 2025 BONDS AND AWARDING THE SERIES 2025 BONDS TO THE UNDERWRITER NAMED THEREIN PURSUANT TO THE PARAMETERS SET FORTH IN THIS RESOLUTION; APPROVING THE FORM OF AND AUTHORIZING THE DISTRIBUTION OF A PRELIMINARY LIMITED OFFERING MEMORANDUM AND ITS USE BY THE UNDERWRITER IN CONNECTION WITH THE OFFERING FOR SALE OF THE SERIES 2025 BONDS AND APPROVING THE EXECUTION AND DELIVERY OF A FINAL LIMITED OFFERING MEMORANDUM; AUTHORIZING THE EXECUTION AND DELIVERY OF A CONTINUING DISCLOSURE AGREEMENT AND THE APPOINTMENT OF A DISSEMINATION AGENT; PROVIDING FOR THE APPLICATION OF SERIES 2025 BOND PROCEEDS; AUTHORIZING THE PROPER OFFICIALS TO DO ALL THINGS DEEMED NECESSARY IN CONNECTION WITH THE ISSUANCE, SALE AND DELIVERY OF THE SERIES 2025 BONDS; APPOINTING A TRUSTEE, BOND REGISTRAR AND PAYING AGENT; DETERMINING CERTAIN DETAILS WITH RESPECT TO THE SERIES 2025 BONDS; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, Poitras East Community Development District (the “District”) is a local unit of special-purpose government organized and existing in accordance with the Uniform Community Development District Act of 1980, Chapter 190, Florida Statutes, as amended (the “Act”), created by Ordinance No. 2018-38, bearing documentary number 1807091205, of the City Council of the City of Orlando, Florida, enacted on July 9, 2018; and
WHEREAS, the District was created for the purpose of financing and managing the acquisition, construction, installation, maintenance, and operation of community development facilities, services, and improvements within and without the boundaries of the District; and
WHEREAS, pursuant to Resolution No. 2020-05 adopted by the Board of Supervisors (the “Board”) of the District on May 19, 2020 (the “Master Bond Resolution”), the Board has

authorized the issuance, sale and delivery of Bonds in an aggregate principal amount not to exceed $169,000,000 (the “Bonds”), to be issued in one or more Series of Bonds as authorized under the Master Trust Indenture dated as of February 1, 2023 (the “Master Indenture”) by and between the District and U.S. Bank Trust Company, National Association, as trustee (the “Trustee”), which Bonds were validated by final judgment of the Circuit Court of the Ninth Judicial Circuit of the State of Florida, in and for Orange County, Florida rendered on August 10, 2020, the appeal period for which has expired with no appeal having been taken; and
WHEREAS, the Board duly adopted Resolution No. 2020-02, on May 19, 2020, providing for the acquisition, construction and installation of assessable capital improvements (the “Capital Improvement Program”) more particularly described in the Amended and Restated Engineer’s Report and Capital Improvement Program dated November 28, 2022, as amended and restated by the Second Amended and Restated Engineer’s Report and Capital Improvement Program dated July 15, 2025, prepared McIntosh Associates, an LJA Company (the “Engineer’s Report”), providing estimated Costs of the Capital Improvement Program, defining assessable property to be benefited by the Capital Improvement Program, defining the portion of the Costs of the Capital Improvement Program with respect to which Assessments (as defined in the Master Indenture) will be imposed and the manner in which such Assessments shall be levied against such benefited property within the District, directing the preparation of an assessment roll, and stating the intent of the District to issue Bonds of the District secured by such Assessments to finance a portion of the Costs of the acquisition, construction and installation of the Capital Improvement Program, and the Board duly adopted Resolution No. 2020-12, on July 21, 2020, following a public hearing conducted in accordance with the Act, to fix and establish the Assessments and the benefited property; and
WHEREAS, in order to provide interim financing for the Capital Improvement Program, the District issued its Not to Exceed $25,000,000 Special Assessment Revenue Bond Anticipation Note, Series 2020 (the “Series 2020 BAN”) on September 10, 2020, pursuant to a Master Trust Indenture, as supplemented by a First Supplemental Trust Indenture, each dated as of September 1, 2020, and each by and between the District and the Trustee, as successor in interest to U.S. Bank National Association; and
WHEREAS, on February 14, 2023, the District issued its $24,655,000 Special Assessment Revenue Bonds, Series 2023 (the “Series 2023 Bonds”) to repay amounts advanced under the revolving line of credit secured by the Series 2020 BAN and to finance additional portions of the Capital Improvement Program; and
WHEREAS, on April 27, 2023, the District readvanced the Series 2020 BAN in an amount not to exceed $13,000,000 (as readvanced, the “Readvanced 2020 BAN”); and
WHEREAS, on September 27, 2024, the District reissued the Readvanced 2020 BAN (as reissued, the “Reissued 2020 BAN”); and

WHEREAS, the Board has determined to issue its Poitras East Community Development District Special Assessment Revenue Bonds, in one or more Series (the “Series 2025 Bonds”), for the purposes, among others, of repaying the Reissued 2020 BAN and financing a portion of the Capital Improvement Program; and
WHEREAS, the Series 2025 Bonds shall constitute a Series of Bonds authorized by the Master Bond Resolution; and
WHEREAS, there has been submitted to the Board with respect to the issuance and sale of the Series 2025 Bonds:
a form of Second Supplemental Trust Indenture (the “Second Supplement” and, together with the Master Indenture, the “Indenture”), between the Trustee and the District attached hereto as Exhibit A;
a form of Bond Purchase Agreement with respect to the Series 2025 Bonds between Jefferies LLC and the District attached hereto as Exhibit B (the “Purchase Contract”), together with the form of disclosure statements attached to the Purchase Contract in accordance with Section 218.385, Florida Statutes;
a form of Preliminary Limited Offering Memorandum attached hereto as Exhibit C (the “Preliminary Limited Offering Memorandum”);
a form of Continuing Disclosure Agreement (the “Continuing Disclosure Agreement”), among the District, TDCP, LLC, and PFM Group Consulting LLC, as dissemination agent (the “Dissemination Agent”), attached hereto as Exhibit D; and
NOW, THEREFORE, BE IT RESOLVED by the Board of Supervisors of Poitras East Community Development District, as follows:
Section 1.  Definitions. All words and phrases used herein in capitalized form, unless otherwise defined herein, shall have the meanings ascribed to them in the Indenture.
Section 2.  Authorization. There are hereby authorized and directed to be issued the Series 2025 Bonds, in the aggregate principal amount of not to exceed $12,000,000, for the purposes, among others, of repaying the Reissued 2020 BAN and financing a portion of the Costs of the Capital Improvement Program. The purchase price of the Series 2025 Bonds shall be received and receipted by the District, or the Trustee on behalf of the District, and the Trustee shall apply the proceeds of the Series 2025 Bonds as set forth in the Second Supplement and the Limited Offering Memorandum (as defined below). The Series 2025 Bonds shall be dated, have such interest payment dates, have such maturities, have such redemption provisions and bear interest at such rates, all as provided in the Indenture.
Section 3. Second Supplement. The Second Supplement is hereby approved in substantially the form attached hereto as Exhibit A, and the Chair or the Vice Chair of the Board

is hereby authorized and directed to execute and deliver such Second Supplement on behalf of and in the name of the District and the Secretary or any Assistant Secretary of the Board is hereby authorized to attest such execution, with such additions and deletions therein as may be made and/or approved by the Chair or the Vice Chair executing the same, such execution to be conclusive evidence of such approval.
Section 4. Appointment of Underwriter; Negotiated Sale. Jefferies LLC (the “Underwriter”) is hereby appointed as the underwriter for the Series 2025 Bonds. The Series 2025 Bonds shall be sold pursuant to a negotiated sale to the Underwriter. It is hereby determined by the Board that a negotiated sale of the Series 2025 Bonds to the Underwriter is in the best interests of the District because of prevailing market conditions, because delays caused by soliciting competitive bids could adversely affect the District’s ability to issue and deliver the Series 2025 Bonds at presently favorable interest rates, and because the nature of the security for the Series 2025 Bonds and the source(s) of payment of Debt Service on the Series 2025 Bonds requires the participation of the Underwriter in structuring the Series 2025 Bond issue.
Section 5. Purchase Contract. The Board hereby approves the Purchase Contract submitted by the Underwriter in substantially the form attached hereto as Exhibit B. The Chair or Vice Chair of the Board is hereby authorized to execute the Purchase Contract and to deliver the Purchase Contract to the Underwriter with such changes, amendments, modifications, omissions and additions as may be approved by the executing Chair or Vice Chair; provided, however, that (i) the principal amount of the Series 2025 Bonds shall not exceed $12,000,000, (ii) the average net interest cost on the Series 2025 Bonds shall not exceed the maximum allowable by Section 215.84, Florida Statutes, (iii) the Series 2025 Bonds shall have a maturity date no later than May 1, 2059, or as provided by law, and (iv) the Underwriter’s discount shall not exceed 1.5% of the aggregate principal amount of the Series 2025 Bonds. Execution by the Chair or Vice Chair of the Purchase Contract shall be deemed to be conclusive evidence of approval of such changes.
Section 6. Preliminary Limited Offering Memorandum; Final Limited Offering Memorandum. The Board hereby approves the form of the Preliminary Limited Offering Memorandum attached hereto as Exhibit C and authorizes its distribution and use in connection with the limited offering for the sale of the Series 2025 Bonds. If between the date hereof and the mailing of the Preliminary Limited Offering Memorandum it is necessary to make insertions, modifications and changes to the Preliminary Limited Offering Memorandum, the Chair or Vice Chair is hereby authorized to approve such insertions, changes and modifications, and the Chair or Vice Chair is hereby authorized to deem the Preliminary Limited Offering Memorandum “final” within the meaning of Rule 15c2-12 of the Securities Exchange Act of 1934 (the “Rule”). The preparation of a final Limited Offering Memorandum is hereby authorized and approved and the Chair or Vice Chair is hereby authorized to execute such final Limited Offering Memorandum to be dated the date of the award of the Series 2025 Bonds and, upon such award, to deliver the same to the Underwriter for use by it in connection with the sale and distribution of the Series 2025 Bonds. The Limited Offering Memorandum shall be substantially in the form of the final Preliminary Limited Offering Memorandum, with such changes as shall be approved

by the Chair or Vice Chair as necessary to conform to the details of the final pricing of the Series 2025 Bonds and such other insertions, modifications and changes as may be approved by the Chair or Vice Chair.
Section 7.  Continuing Disclosure. The Board does hereby authorize and approve the execution and delivery of the Continuing Disclosure Agreement by the Chair or Vice Chair in substantially the form attached hereto as Exhibit D. The Continuing Disclosure Agreement is being executed by the District in order to assist the Underwriter in complying with the Rule. PFM Group Consulting LLC is hereby appointed as the initial Dissemination Agent to perform the duties required under the Continuing Disclosure Agreement.
Section 8.  Appointment of Trustee, Paying Agent, and Bond Registrar. U.S. Bank Trust Company, National Association is hereby appointed to serve as Trustee, Paying Agent, and Bond Registrar under the Indenture.
Section 9.  Open Meetings. It is found and determined that all formal actions of the Board concerning and relating to the adoption of this Resolution were taken in an open meeting of the members of the Board and that all deliberations of the members of the Board which resulted in such formal action were taken in meetings open to the public, in full compliance with all legal requirements.
Section 10.  Further Official Action; Ratification of Prior Acts. The Chair, the Vice Chair, the Secretary, any Assistant Secretary or member of the Board, PFM Group Consulting LLC, in its capacity as District Manager, and any other proper official of the District (each a “District Officer”) and any authorized designee thereof, are each hereby authorized and directed to execute and deliver any and all documents and instruments (including, without limitation, any documents required by the Trustee to evidence its rights and obligations with respect to the Series 2025 Bonds, any agreements with TDCP, LLC or any other landowner, and any agreements in connection with maintaining the exclusion of interest on the Series 2025 Bonds from gross income of the holders thereof) and to do and cause to be done any and all acts and things necessary or desirable for carrying out the transactions contemplated by this Resolution. In the event that the Chair or the Vice Chair is unable to execute and deliver the documents herein contemplated, such documents shall be executed and delivered by the designee of such officer or official or any other duly authorized officer or official of the District. Any District Officer is hereby authorized and directed to apply and attest the official seal of the District to any agreement or instrument authorized or approved herein that requires such a seal and attestation. The Chair or other District Officer may, among other things, authorize the change of the date of any document accompanying this Resolution as an exhibit or incorporate the information and details related to the sale and pricing of the Series 2025 Bonds. Execution by the Chair or other District Officer of such document shall be deemed to be conclusive evidence of approval of such change of date or the incorporation of information and details relating to the sale and pricing of the Series 2025 Bonds. All actions taken to date by any District Officer and the agents and employees of the District in furtherance of the issuance of the Series 2025 Bonds are hereby approved, confirmed and ratified.

Section 11. Severability. If any section, paragraph, clause or provision of this Resolution shall be held to be invalid or ineffective for any reason, the remainder of this Resolution shall continue in full force and effect, it being expressly hereby found and declared that the remainder of this Resolution would have been adopted despite the invalidity or ineffectiveness of such section, paragraph, clause or provision.
Section 12.  Inconsistent Proceedings. All resolutions or proceedings, or parts thereof, in conflict with the provisions hereof are to the extent of such conflict hereby repealed or amended to the extent of such inconsistency.
Section 13. Engineer’s Report. The Board hereby approves of changes to the Engineer’s Report previously approved by the Board and also authorizes further revisions and supplements to the Engineer’s Report with respect to the marketing and sale of the Series 2025 Bonds relating to the Capital Improvement Program.
Section 14.  Assessment Methodology. The Board authorizes further modifications and supplements to the Supplemental Assessment Methodology Report, Series 2025 Bonds dated July 2025 by PFM Financial Advisors LLC, previously approved in preliminary form by the Board to conform such report(s) to the marketing and sale of the Series 2025 Bonds.
Section 15. Ratification of Master Bond Resolution. Except to the extent hereby modified, the Master Bond Resolution of the District is hereby ratified, confirmed and approved

in all respects.			
Section 16.	Effective Date.	This Resolution shall take effect immediately upon its	
adoption.			
[End of Resolution – Signature page to follow]	

PASSED in Public Session of the Board of Supervisors of Poitras East Community Development District, this 19th day of August, 2025.
POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT

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

EXHIBIT A
FORM OF SECOND SUPPLEMENT

BMO DRAFT #2
8/11/25

SECOND SUPPLEMENTAL TRUST INDENTURE BETWEEN
POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT AND
U.S. BANK TRUST COMPANY, NATIONAL ASSOCIATION, AS TRUSTEE

Dated as of September 1, 2025

$	
Special Assessment Revenue Bonds, Series 2025

TABLE OF CONTENTS

This Table of Contents is incorporated herein for ease of reference only and shall not be deemed a part of this Second Supplemental Trust Indenture.
ARTICLE I DEFINITIONS
Section 101.	Definitions	4
ARTICLE II
AUTHORIZATION, ISSUANCE AND PROVISIONS OF SERIES 2025 BONDS
Section 201.	Authorization of Series 2025 Bonds; Book-Entry Only Form	7
Section 202.	Terms	9
Section 203.	Dating and Interest Accrual	9
Section 204.	Denominations	9
Section 205.	Paying Agent	9
Section 206.	Bond Registrar	9
Section 207.	Conditions Precedent to Issuance of Series 2025 Bonds	9
ARTICLE III REDEMPTION OF SERIES 2025 BONDS
Section 301.	Bonds Subject to Redemption; Notice of Redemption	10
ARTICLE IV
DEPOSIT OF SERIES 2025 BOND PROCEEDS AND APPLICATION THEREOF; ESTABLISHMENT OF ACCOUNTS AND OPERATION THEREOF
Section 401.	Establishment of Accounts	10
Section 402.	Use of Series 2025 Bond Proceeds	11
Section 403.	Series 2025 Acquisition and Construction Account	12
Section 404.	Costs of Issuance Account	12
Section 405.	Series 2025 Reserve Account	12
Section 406.	Amortization Installments	13
Section 407.	Tax Covenants and Rebate Account	14

Section 408.	Series 2025 Revenue Account; Application of Revenues and Investment Earnings	14
ARTICLE V CONCERNING THE TRUSTEE
Section 501.	Acceptance by Trustee	16
Section 502.	Limitation of Trustee’s Responsibility	16
Section 503.	Trustee’s Duties	16
ARTICLE VI ADDITIONAL BONDS
Section 601.	No Parity Bonds; Limitation on Parity Assessments	16
ARTICLE VII MISCELLANEOUS
Section 701.	Confirmation of Master Indenture	17
Section 702.	Continuing Disclosure Agreement	17
Section 703.	Collection of Assessments	17
Section 704.	Owner Direction and Consent with Respect to Series 2025 Acquisition and Construction Account Upon Occurrence of Event of Default	17
Section 705.	Additional Covenant Regarding Assessments	18
Section 706.	Assignment of District’s Rights Under Collateral Assignment	18
Section 707.	Enforcement of True-Up Agreement[s] and Completion Agreement	18
Exhibit A – Engineer’s Report
Exhibit B – Form of Series 2025 Bonds

SECOND SUPPLEMENTAL TRUST INDENTURE
THIS SECOND SUPPLEMENTAL TRUST INDENTURE (this “Second Supplemental Indenture”) is dated as of September 1, 2025, between POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT (the “District”) and U.S. BANK TRUST COMPANY, NATIONAL
ASSOCIATION, as trustee (the “Trustee”), a national banking association authorized to accept and execute trusts of the character herein set forth, with its designated corporate trust office located at 225 East Robinson Street, Suite 250, Orlando, Florida 32801 Attention: Corporate Trust Department.
WHEREAS, pursuant to Resolution No. 2020-05 adopted by the Governing Body of the District on May 19, 2020 (the “Master Bond Resolution”), the District has authorized the issuance, sale and delivery of Bonds in an aggregate principal amount not to exceed $169,000,000 (the “Bonds”), to be issued in one or more Series of Bonds as authorized under the Master Trust Indenture dated as of February 1, 2023, between the District and the Trustee (the “Master Indenture”), which Bonds were validated by final judgment of the Circuit Court of the Ninth Judicial Circuit of the State of Florida, in and for Orange County, Florida rendered on August 10, 2020, the appeal period for which has expired with no appeal having been taken; and
WHEREAS, the Governing Body of the District duly adopted Resolution No. 2020-02, on May 19, 2020, providing for the acquisition, construction and installation of assessable capital improvements (the “Capital Improvement Program”) more particularly described in the Second Amended and Restated Engineer’s Report and Capital Improvement Program dated July 15, 2025, prepared by McIntosh Associates, an LJA Company (the “Engineer’s Report”), providing estimated Costs of the Capital Improvement Program, defining assessable property to be benefited by the Capital Improvement Program, defining the portion of the Costs of the Capital Improvement Program with respect to which Assessments will be imposed and the manner in which such Assessments shall be levied against such benefited property within the District, directing the preparation of an assessment roll, and stating the intent of the District to issue Bonds of the District secured by such Assessments to finance a portion of the Costs of the acquisition, construction and installation of the Capital Improvement Program, and the Governing Body of the District duly adopted Resolution No. 2020-12, on July 21, 2020, following a public hearing conducted in accordance with the Act, to fix and establish the Assessments and the benefited property, which Resolution will be supplemented by a supplemental assessment resolution conforming the Series 2025 Assessments (hereinafter defined) to the final pricing of the Series 2025 Bonds (hereinafter defined); and
WHEREAS, in order to provide interim financing for the Capital Improvement Program, the District issued its Not to Exceed $25,000,000 Special Assessment Revenue Bond Anticipation Note, Series 2020 (the “Series 2020 BAN”) on September 10, 2020, pursuant to a Master Trust Indenture, as supplemented by a First Supplemental Trust Indenture, each dated as of September 1, 2020, and each by and between the District and the Trustee, as successor in interest to U.S. Bank National Association (together, the “2020 BAN Indenture”); and

WHEREAS, on February 14, 2023, the District issued its $24,655,000 Special Assessment Revenue Bonds, Series 2023 (the “Series 2023 Bonds”) to repay amounts advanced under the revolving line of credit secured by the Series 2020 BAN and to finance additional portions of the Capital Improvement Program; and
WHEREAS, on April 27, 2023, the District readvanced the Series 2020 BAN in an amount not to exceed $13,000,000 (as readvanced, the “Readvanced 2020 BAN”); and
WHEREAS, on September 27, 2024, the District reissued the Readvanced 2020 BAN (as reissued, the “Reissued 2020 BAN”); and
WHEREAS, pursuant to Resolution No. 2025- , adopted by the Governing Body of the District on August 19, 2025, the District has authorized the issuance, sale and delivery of its
$	 Poitras East Community Development District Special Assessment Revenue Bonds, Series 2025 (the “Series 2025 Bonds”) which are issued hereunder as a Series of Bonds under, and as defined in, the Master Indenture, and has reaffirmed the Master Indenture and authorized the execution and delivery of this Second Supplemental Indenture to secure the issuance of the Series 2025 Bonds and to set forth the terms of the Series 2025 Bonds; and
WHEREAS, the District will apply the proceeds of the Series 2025 Bonds to: (i) finance a portion of the Costs of the remaining improvements (as described in the Engineer’s Report attached hereto as Exhibit A) comprising the Capital Improvement Program (such remaining improvements being referred to herein as the “Series 2025 Project”); (ii) repay the revolving line of credit secured by the Reissued 2020 BAN; (iii) pay certain costs associated with the issuance of the Series 2025 Bonds; and (iv) make a deposit into the Series 2025 Reserve Account to be held for the benefit of all of the Series 2025 Bonds, without privilege or priority of one Series 2025 Bond over another; and
WHEREAS, the Series 2025 Bonds will be payable from and secured by Assessments (the “Series 2025 Assessments”) imposed, levied and collected by the District with respect to property within the District specially benefited by the Series 2025 Project which, together with the Series 2025 Pledged Funds (hereinafter defined) will comprise the Trust Estate securing the Series 2025 Bonds (the “Series 2025 Trust Estate”), which shall constitute a “Series Trust Estate” as defined in the Master Indenture; and
WHEREAS, the execution and delivery of the Series 2025 Bonds and of this Second Supplemental Indenture have been duly authorized by the Governing Body of the District and all things necessary to make the Series 2025 Bonds, when executed by the District and authenticated by the Trustee, valid and binding legal obligations of the District and to make this Second Supplemental Indenture a valid and binding agreement and, together with the Master Indenture, a valid and binding lien on the Series 2025 Trust Estate have been done;

NOW THEREFORE, KNOW ALL MEN BY THESE PRESENTS, THIS SECOND SUPPLEMENTAL TRUST INDENTURE WITNESSETH:
That the District, in consideration of the premises, the acceptance by the Trustee of the trusts hereby created, the mutual covenants herein contained, the purchase and acceptance of the Series 2025 Bonds by the purchaser or purchasers thereof, and other good and valuable consideration, receipt of which is hereby acknowledged, and in order to further secure the payment of the principal and Redemption Price of, and interest on, all Series 2025 Bonds Outstanding (as defined in the Master Indenture) from time to time, according to their tenor and effect, and such other payments required to be made under the Master Indenture or hereunder, and such other payments due under any Letter of Credit Agreement or Liquidity Agreement (as defined in the Master Indenture), and to further secure the observance and performance by the District of all the covenants, expressed or implied in the Master Indenture, in this Second Supplemental Indenture and in the Series 2025 Bonds: (a) has executed and delivered this Second Supplemental Indenture and (b) does hereby, in confirmation of the Master Indenture, grant, bargain, sell, convey, transfer, assign and pledge unto the Trustee, and unto its successors in the trusts established under the Master Indenture, and to them and their successors and assigns forever, all right, title and interest of the District, in, to and under, subject to the terms and conditions of the Master Indenture and the provisions of the Master Indenture pertaining to the application thereof for or to the purposes and on the terms set forth in the Master Indenture the revenues received by the District from the Series 2025 Assessments (the “Series 2025 Pledged Revenues”) and the Funds and Accounts (except for the Series 2025 Rebate Account) established hereby (the “Series 2025 Pledged Funds”) which shall comprise a part of the Series 2025 Trust Estate;
TO HAVE AND TO HOLD all the same by the Master Indenture granted, bargained, sold, conveyed, transferred, assigned and pledged, or agreed or intended so to be, to the Trustee and its successors in said trust and to it and its assigns forever;
IN TRUST NEVERTHELESS, except as in each such case may otherwise be provided in the Master Indenture, upon the terms and trusts in the Indenture set forth for the equal and proportionate benefit, security and protection of all and singular the present and future Owners of the Series 2025 Bonds issued or to be issued under and secured by this Second Supplemental Indenture, without preference, priority or distinction as to lien or otherwise, of any one Series 2025 Bond over any other Series 2025 Bond by reason of priority in their issue, sale or execution;
PROVIDED FURTHER HOWEVER, that if the District, its successors or assigns, shall well and truly pay, or cause to be paid, or make due provision for the payment of the principal and Redemption Price of the Series 2025 Bonds or any Series 2025 Bond of a particular maturity issued, secured and Outstanding under this Second Supplemental Indenture and the interest due or to become due thereon, at the times and in the manner mentioned in the Series 2025 Bonds and this Second Supplemental Indenture, according to the true intent and meaning thereof, and shall well and truly keep, perform and observe all the covenants and conditions pursuant to the terms of the Master Indenture and this Second Supplemental Indenture to be kept, performed and

observed by it, and shall pay or cause to be paid to the Trustee all sums of money due or to become due to it in accordance with the terms and provisions of the Master Indenture and this Second Supplemental Indenture, then upon such final payments, this Second Supplemental Indenture and the rights hereby granted shall cease and terminate, with respect to all Series 2025 Bonds or any Series 2025 Bond of a particular maturity, otherwise this Second Supplemental Indenture shall remain in full force and effect;
THIS SECOND SUPPLEMENTAL INDENTURE FURTHER WITNESSETH, and it is
expressly declared, that all Series 2025 Bonds issued and secured hereunder are to be issued, authenticated and delivered and all of the rights and property pledged to the payment thereof are to be dealt with and disposed of under, upon and subject to the terms, conditions, stipulations, covenants, agreements, trusts, uses and purposes as in the Master Indenture (except as amended directly or by implication by this Second Supplemental Indenture), including this Second Supplemental Indenture, expressed, and the District has agreed and covenanted, and does hereby agree and covenant, with the Trustee and with the respective Owners, from time to time, of the Series 2025 Bonds, as follows:
ARTICLE I DEFINITIONS
Section 101.  Definitions. All terms used herein that are defined in the recitals hereto are used with the same meaning herein unless the context clearly requires otherwise. All terms used herein that are defined in the Master Indenture are used with the same meaning herein (including the use of such terms in the recitals hereto and the granting clauses hereof) unless (i) expressly given a different meaning herein or (ii) the context clearly requires otherwise. In addition, unless the context clearly requires otherwise, the following terms used herein shall have the following meanings:
“Acquisition Agreement” shall mean the Acquisition and Advanced Funding Agreement, dated as of September 10, 2020, between the District and the Developer, as the same may be amended from time to time.
“Assessment Methodology” shall mean, collectively, the Master Assessment Methodology Report dated May 18, 2020, as supplemented by the Supplemental Assessment Methodology Report Series 2025 Bonds dated August  , 2025.
“Authorized Denomination” shall mean, with respect to the Series 2025 Bonds, $5,000 or any integral multiple thereof; provided however, that the Series 2025 Bonds shall be delivered to the initial purchasers thereof in minimum aggregate principal amounts of $100,000 and integral multiples of Authorized Denominations in excess of $100,000.
“Bond Depository” shall mean the securities depository from time to time under Section 201 hereof, which may be the District.

“Bond Participants” shall mean those broker-dealers, banks, and other financial institutions from time to time for which the Bond Depository holds Bonds as securities depository.
“Capital Improvement Program” shall mean the program of assessable capital improvements established by the District in the Series 2025 Assessment Proceedings.
“Collateral Assignment” shall mean the [Collateral Assignment and Assumption of Development and Contract Rights], dated as of September  , 2025, by the Developer in favor of the District.
“Completion Agreement” shall mean the [Acknowledgment of Contributions in Lieu of Assessments and Agreement Regarding Contributions Required by Series 2025 Assessment Report and for Completion of Certain Improvements (Series 2025 Bonds)], dated as of September
  , 2025, between the District and the Developer.
“Declaration[s] of Consent” shall mean [collectively,] 	.
“Delinquent Assessment Interest” shall mean Series 2025 Assessment Interest deposited by the District with the Trustee on or after May 1 of the year in which such Series 2025 Assessment Interest has, or would have, become delinquent under State law applicable thereto.
“Delinquent Assessment Principal” shall mean Series 2025 Assessment Principal deposited by the District with the Trustee on or after May 1 of the year in which such Series 2025 Assessment Principal has, or would have, become delinquent under State law applicable thereto.
“Delinquent Assessments” shall mean Delinquent Assessment Principal and Delinquent Assessment Interest.
“Developer” shall mean TDCP, LLC, a Florida limited liability company, and its successors and assigns.
“DTC” shall mean The Depository Trust Company.
“First Release Conditions” shall mean, collectively, that (i) at least ninety percent (90%) of the lots subject to the Series 2025 Assessments have been developed, platted, and sold to homebuilders, (ii) all Series 2025 Assessments are being collected pursuant to the Uniform Method, and (iii) there are no Events of Default occurring or continuing under the Indenture with respect to the Series 2025 Bonds. An Authorized Officer shall provide a written certification to the Trustee certifying that the events in clauses (i) and (ii) have occurred and affirming clause (iii), on which certification the Trustee may conclusively rely, and further directing the Trustee to transfer any excess funds on deposit in the Series 2025 Reserve Account as a result thereof as provided in Section 405 hereof.

“Interest Payment Date” shall mean each May 1 and November 1, commencing May 1,
2026.
“Nominee” shall mean the nominee of the Bond Depository, which may be the Bond Depository, as determined from time to time pursuant to this Second Supplemental Indenture.
“Quarterly Redemption Date” shall mean each February 1, May 1, August 1, and November 1.
“Second Release Conditions” shall mean, collectively, that (i) all of the First Release Conditions have been met, (ii) at least ninety percent (90%) of the residential units/homes to be subject to the Series 2025-1 Assessments have been built, sold and closed with end-users, and (iii) there are no Events of Default occurring or continuing under the Indenture with respect to the Series 2025 Bonds. An Authorized Officer shall provide a written certification to the Trustee certifying that the events in clauses (i) and (ii) have occurred and affirming clause (iii), on which certification the Trustee may conclusively rely, and further directing the Trustee to transfer any excess funds on deposit in the Series 2025 Reserve Account as a result thereof as provided in Section 405 hereof.
“Series 2025 Assessment Proceedings” shall mean the proceedings of the District with respect to the establishment, levy and collection of the Series 2025 Assessments which include Resolution Nos. 2020-02, 2020-03, 2020-12, and 2025- , adopted by the Governing Body of the District, and any supplemental proceedings undertaken by the District with respect to the Series 2025 Assessments and the Assessment Methodology as approved thereby.
“Series 2025 Assessments” shall mean the principal and interest of Series 2025 Assessments received by the District which correspond to the principal of and interest on the Series 2025 Bonds.
“Series 2025 Assessment Interest” shall mean the interest on the Series 2025 Assessments which is pledged to the Series 2025 Bonds.
“Series 2025 Assessment Principal” shall mean the principal amount of Series 2025 Assessments received by the District which represents a proportionate amount of the principal of and Amortization Installments of the Series 2025 Bonds, other than applicable Delinquent Assessment Principal and Series 2025 Prepayment Principal.
“Series 2025 Pledged Funds” shall mean all of the Funds and Accounts created hereby with the Trustee, including the subaccounts therein, other than the Series 2025 Rebate Account in the Rebate Fund.
“Series 2025 Pledged Revenues” shall mean the revenues received by the District from the Series 2025 Assessments, including proceeds from any foreclosure of the lien of Delinquent Assessments and any statutory interest on the Delinquent Assessments collected by the District in excess of the rate of interest on the Series 2025 Bonds.

“Series 2025 Prepayment Principal” shall mean the excess amount of Series 2025 Assessment Principal received by the District over the Series 2025 Assessment Principal included within a Series 2025 Assessment appearing on any outstanding and unpaid tax bill, whether or not mandated to be prepaid in accordance with the Series 2025 Assessment Proceedings. Anything herein or in the Master Indenture to the contrary notwithstanding, the term Series 2025 Prepayment Principal shall not mean the proceeds of any Refunding Bonds or other borrowing of the District.
“Series 2025 Project” shall mean the remaining improvements of the Capital Improvement Program more particularly described in the Engineer’s Report attached hereto as Exhibit A, a portion of which will be financed with proceeds of the Series 2025 Bonds.
“Series 2025 Reserve Account Requirement” shall mean, on the date of issuance and until such time as the First Release Conditions are met, an amount equal to fifty percent (50%) of the Maximum Annual Debt Service Requirement for all Outstanding Series 2025 Bonds as of the time of any such calculation, which on the date of issuance of the Series 2025 Bonds is equal to
$	. At such time as the First Release Conditions have been met and thereafter or until such time as the Second Release Conditions have been met, the Series 2025 Reserve Account Requirement shall mean an amount equal to twenty-five percent (25%) of the Maximum Annual Debt Service Requirement for all Outstanding Series 2025 Bonds as of the time of any such calculation. At such time as the Second Release Conditions have been met and thereafter, the Series 2025 Reserve Account Requirement shall mean an amount equal to ten percent (10%) of the Maximum Annual Debt Service Requirement for all Outstanding Series 2025 Bonds as of the time of any such calculation.
“Substantially Absorbed” shall mean the date on which the principal amount of the Series 2025 Assessments equaling at least ninety percent (90%) of the then-Outstanding principal amount of the Series 2025 Bonds is levied on tax parcels within the District with respect to which a certificate of occupancy has been issued for a structure thereon and are owned by end users, as certified by an Authorized Officer and upon which the Trustee may conclusively rely.
“True-Up Agreement[s]” shall mean [collectively,] the 	.
“Underwriter” shall mean Jefferies LLC.
ARTICLE II
AUTHORIZATION, ISSUANCE AND PROVISIONS OF SERIES 2025 BONDS
Section 201. Authorization of Series 2025 Bonds; Book-Entry Only Form. The Series 2025 Bonds are hereby authorized to be issued for the purposes enumerated in the recitals hereto in one Series designated “$	 Poitras East Community Development District Special Assessment Revenue Bonds, Series 2025.” The Series 2025 Bonds shall be substantially in the form set forth as Exhibit B to this Second Supplemental Indenture. Each Series 2025 Bond shall bear the designation “2025R” and shall be numbered consecutively from 1 upwards.

The Series 2025 Bonds shall be initially issued in the form of a separate single certificated fully registered Series 2025 Bond for each maturity thereof. Upon initial issuance, the ownership of each such Series 2025 Bond shall be registered in the registration books kept by the Bond Registrar in the name of Cede & Co., as Nominee of DTC, the initial Bond Depository. Except as provided in this Section 201, all of the Outstanding Series 2025 Bonds shall be registered in the registration books kept by the Bond Registrar in the name of Cede & Co., as Nominee of DTC.
With respect to Series 2025 Bonds registered in the registration books kept by the Bond Registrar in the name of Cede & Co., as Nominee of DTC, the District, the Trustee, the Bond Registrar and the Paying Agent shall have no responsibility or obligation to any such Bond Participant or to any indirect Bond Participant. Without limiting the immediately preceding sentence, the District, the Trustee, the Bond Registrar and the Paying Agent shall have no responsibility or obligation with respect to (i) the accuracy of the records of DTC, Cede & Co. or any Bond Participant with respect to any ownership interest in the Series 2025 Bonds, (ii) the delivery to any Bond Participant or any other person other than an Owner, as shown in the registration books kept by the Bond Registrar, of any notice with respect to the Series 2025 Bonds, including any notice of redemption, or (iii) the payment to any Bond Participant or any other person, other than an Owner, as shown in the registration books kept by the Bond Registrar, of any amount with respect to principal of, premium, if any, or interest on the Series 2025 Bonds. The District, the Trustee, the Bond Registrar and the Paying Agent shall treat and consider the person in whose name each Series 2025 Bond is registered in the registration books kept by the Bond Registrar as the absolute Owner of such Series 2025 Bond for the purpose of payment of principal, premium and interest with respect to such Series 2025 Bond, for the purpose of giving notices of redemption and other matters with respect to such Series 2025 Bond, for the purpose of registering transfers with respect to such Series 2025 Bond, and for all other purposes whatsoever. The Paying Agent shall pay all principal of, premium, if any, and interest on the Series 2025 Bonds only to or upon the order of the respective Owners, as shown in the registration books kept by the Bond Registrar, or their respective attorneys duly authorized in writing, as provided herein and all such payments shall be valid and effective to fully satisfy and discharge the District’s obligations with respect to payment of principal of, premium, if any, and interest on the Series 2025 Bonds to the extent of the sum or sums so paid. No person other than an Owner, as shown in the registration books kept by the Bond Registrar, shall receive a certificated Series 2025 Bond evidencing the obligation of the District to make payments of principal, premium, if any, and interest pursuant to the provisions hereof. Upon delivery by DTC to the District of written notice to the effect that DTC has determined to substitute a new Nominee in place of Cede & Co., and subject to the provisions herein with respect to Record Dates, the words “Cede & Co.” in this Second Supplemental Indenture shall refer to such new Nominee of DTC; and upon receipt of such a notice the District shall promptly deliver a copy of the same to the Trustee, Bond Registrar and the Paying Agent.
Upon receipt by the Trustee or the District of written notice from DTC: (i) confirming that DTC has received written notice from the District to the effect that a continuation of the requirement that all of the Outstanding Series 2025 Bonds be registered in the registration books kept by the Bond Registrar in the name of Cede & Co., as Nominee of DTC, is not in the best

interest of the Beneficial Owners of the Series 2025 Bonds or (ii) to the effect that DTC is unable or unwilling to discharge its responsibilities and no substitute Bond Depository can be found which is willing and able to undertake the functions of DTC hereunder upon reasonable and customary terms, the Series 2025 Bonds shall no longer be restricted to being registered in the registration books kept by the Bond Registrar in the name of Cede & Co., as Nominee of DTC, but may be registered in whatever name or names Owners transferring or exchanging the Series 2025 Bonds shall designate, in accordance with the provisions hereof.
Section 202.  Terms. The Series 2025 Bonds shall be issued as 	 ( ) Term Bonds, shall be dated as of the date of their issuance and delivery to the initial purchasers thereof, shall bear interest at the fixed interest rates per annum and shall mature in the amounts and on

the dates set forth below:	
Principal Amount
$	Maturity Date	Interest Rate
%	

Section 203. Dating and Interest Accrual. Each Series 2025 Bond shall be dated September  , 2025. Each Series 2025 Bond also shall bear its date of authentication. Each Series 2025 Bond shall bear interest from the Interest Payment Date to which interest has been paid next preceding the date of its authentication, unless the date of its authentication: (i) is an Interest Payment Date to which interest on such Series 2025 Bond has been paid, in which event such Series 2025 Bond shall bear interest from its date of authentication; or (ii) is prior to the first Interest Payment Date for the Series 2025 Bonds, in which event, such Series 2025 Bond shall bear interest from its date. Interest on the Series 2025 Bonds shall be due and payable on each May 1 and November 1, commencing May 1, 2026, and shall be computed on the basis of a 360-day year of twelve 30-day months.
Section 204. Denominations. The Series 2025 Bonds shall be issued in Authorized Denominations; provided, however, that the Series 2025 Bonds shall be delivered to the initial purchasers thereof in minimum aggregate principal amounts of $100,000 and integral multiples of Authorized Denominations in excess of $100,000.
Section 205. Paying Agent. The District appoints the Trustee as Paying Agent for the Series 2025 Bonds.
Section 206.  Bond Registrar. The District appoints the Trustee as Bond Registrar for the Series 2025 Bonds.
Section 207. Conditions Precedent to Issuance of Series 2025 Bonds. In addition to complying with the requirements set forth in the Master Indenture in connection with the issuance of the Series 2025 Bonds, all the Series 2025 Bonds shall be executed by the District for

delivery to the Trustee and thereupon shall be authenticated by the Trustee and delivered to the District or upon its order, but only upon the further receipt by the Trustee of:
Certified copies of the Series 2025 Assessment Proceedings;
Executed copies of the Master Indenture and this Second Supplemental Indenture;
A customary Bond Counsel opinion;
The opinion of counsel to the District required by the Master Indenture;
A certificate of an Authorized Officer to the effect that, upon the authentication and delivery of the Series 2025 Bonds, the District will not be in default in the performance of the terms and provisions of the Master Indenture or this Second Supplemental Indenture;
An Engineers’ Certificate or Engineers’ Certificates which set forth certain matters with respect to the Capital Improvement Program and Series 2025 Project;
A copy of the final judgment of validation in respect of the Bonds together with a certificate of no appeal;
Executed copies of the Acquisition Agreement, Collateral Assignment, Completion Agreement, Declaration[s] of Consent, and True-Up Agreement[s].
Payment to the Trustee of $	 upon the initial issuance of the Series 2025 Bonds shall conclusively evidence that the foregoing conditions precedent have been met to the satisfaction of the District and the Underwriter.
ARTICLE III REDEMPTION OF SERIES 2025 BONDS
Section 301. Bonds Subject to Redemption; Notice of Redemption. The Series 2025 Bonds are subject to redemption prior to maturity as provided in the form thereof set forth as Exhibit B to this Second Supplemental Indenture. Interest on Series 2025 Bonds which are called for redemption shall be paid on the date of redemption from the Series 2025 Interest Account or Series 2025 Revenue Account to the extent monies in the Series 2025 Interest Account are insufficient for such purpose. Notice of redemption shall be given as provided in the Master Indenture.
ARTICLE IV
DEPOSIT OF SERIES 2025 BOND PROCEEDS AND APPLICATION THEREOF; ESTABLISHMENT OF ACCOUNTS AND OPERATION THEREOF
Section 401. Establishment of Accounts. There are hereby established, as needed, the following Funds and Accounts.

There are hereby established within the Acquisition and Construction Fund held by the Trustee: (i) a Series 2025 Acquisition and Construction Account; and (ii) a Series 2025 Costs of Issuance Account.
There are hereby established within the Debt Service Fund held by the Trustee: (i) a Series 2025 Debt Service Account and therein a Series 2025 Sinking Fund Account and a Series 2025 Interest Account; and (ii) a Series 2025 Redemption Account and therein a Series 2025 Prepayment Subaccount and a Series 2025 Optional Redemption Subaccount;
There is hereby established within the Reserve Fund held by the Trustee a Series 2025 Reserve Account, which Series 2025 Reserve Account shall be held for the benefit of all Series 2025 Bonds, without distinction as to Series 2025 Bonds and without privilege or priority of one Series 2025 Bond over another;
There is hereby established within the Revenue Fund held by the Trustee a Series 2025 Revenue Account; and
There is hereby established within the Rebate Fund held by the Trustee a Series 2025 Rebate Account.
Section 402. Use of Series 2025 Bond Proceeds. The net proceeds of the sale of the Series 2025 Bonds, in the amount of $	 (the “Proceeds,” consisting of $		 aggregate principal amount of Series 2025 Bonds, [less/plus] [net] original issue [discount/premium], and less an Underwriter’s discount in the amount of $	), together with $	 held by the Trustee in the 2020 Note Reserve Account for the Reissued 2020 BAN (the “2020 BAN Reserve Funds”), shall as soon as practicable upon the delivery thereof to the Trustee by the District, be applied as follows:
$	 of Proceeds, representing the Series 2025 Reserve Account Requirement at the time of issuance of the Series 2025 Bonds, shall be deposited to the Series 2025 Reserve Account;
$	 of Proceeds, representing the costs of issuance relating to the Series 2025 Bonds, shall be deposited to the credit of the Series 2025 Costs of Issuance Account; and
$	 of Proceeds shall be deposited to the credit of the Series 2025 Acquisition and Construction Account; and
$		 of Proceeds and $	 of the 2020 BAN Reserve Funds shall be transferred to the 2020 Note Principal Account and $		 of the 2020 BAN Reserve Funds shall be transferred to the 2020 Note Interest Account for payment to Synovus Bank in the total amount of $		 to repay, in full, the Reissued 2020 BAN.
Following the foregoing transfers, any additional moneys remaining in the Funds and Accounts established under the 2020 BAN Indenture for the Reissued 2020 BAN shall be

transferred over and deposited into the Series 2025 Revenue Account and such Funds and Accounts shall be closed.
Section 403.  Series 2025 Acquisition and Construction Account. Amounts on deposit in the Series 2025 Acquisition and Construction Account shall be applied to pay Costs of the Series 2025 Project upon compliance with the requisition provisions set forth in Section 503(b) of the Master Indenture and the form attached as Exhibit A to the Master Indenture. The Trustee shall have no duty to review the requisition to determine if the amount requested is for payment of a cost permitted hereunder. Anything in the Master Indenture to the contrary notwithstanding, the Consulting Engineer shall establish a Date of Completion for the Series 2025 Project, and any balance remaining in the Series 2025 Acquisition and Construction Account (taking into account the moneys currently on deposit therein to pay any accrued but unpaid Costs of the Series 2025 Project which are required to be reserved in the Series 2025 Acquisition and Construction Account in accordance with the certificate of the Consulting Engineer delivered to the District and the Trustee establishing such Date of Completion), shall be deposited to the Series 2025 Prepayment Subaccount and applied to the extraordinary mandatory redemption of the Series 2025 Bonds in accordance with Section 301 hereof and in the manner prescribed in the form of Series 2025 Bonds set forth as Exhibit B hereto. Notwithstanding the foregoing, the District shall not establish a Date of Completion for the Series 2025 Project until either (i) both the First Release Conditions and the Second Release Conditions have been satisfied and all moneys that have been transferred from the Series 2025 Reserve Account into the Series 2025 Acquisition and Construction Account as a result of such release conditions having been satisfied pursuant to Section 405 hereof have been expended or (ii) the Consulting Engineer has certified in writing to the District and the Trustee that such amount is in excess of the amount needed to complete the Series 2025 Project. At such time as there are no amounts on deposit in the Series 2025 Acquisition and Construction Account and either the Reserve Account Release Conditions have been met or the Date of Completion of the Series 2025 Project has been established, the Series 2025 Acquisition and Construction Account shall be closed.
Section 404.  Costs of Issuance Account. The amount deposited in the Series 2025 Costs of Issuance Account shall, at the written direction of an Authorized Officer of the District, be used to pay the costs of issuance relating to the Series 2025 Bonds. On the date of issuance of the Series 2025 Bonds, initial costs of issuance shall be paid pursuant to the instructions in the closing memorandum prepared by the Underwriter and signed by an Authorized Officer of the District. On the earlier to occur of: (x) the written direction of an Authorized Officer of the District or (y) six (6) months from the date of issuance of the Series 2025 Bonds, any amounts deposited in the Series 2025 Costs of Issuance Account which have not been requisitioned shall be transferred over and deposited into the Series 2025 Acquisition and Construction Account and used for the purposes permitted therefor, whereupon the Series 2025 Costs of Issuance Account shall be closed.
Section 405. Series 2025 Reserve Account. The Series 2025 Reserve Account shall be funded and maintained at all times in an amount equal to the Series 2025 Reserve Account Requirement.  Except as otherwise provided herein or in the Master Indenture, amounts on

deposit in the Series 2025 Reserve Account shall be used only for the purpose of making payments into the Series 2025 Interest Account and the Series 2025 Sinking Fund Account to pay Debt Service on the Series 2025 Bonds, when due, to the extent the moneys on deposit in such Accounts and available therefor are insufficient and for no other purpose. The Series 2025 Reserve Account shall consist only of cash and Investment Obligations.
Upon satisfaction of the First Release Conditions and/or Second Release Conditions, an Authorized Officer of the District shall provide the Reserve Release Certifications to the Trustee, upon which certifications the Trustee may conclusively rely, and thereupon an Authorized Officer of the District shall recalculate the Series 2025 Reserve Account Requirement and instruct the Trustee to transfer any excess as a result of having met the Reserve Account Release Conditions to the Series 2025 Acquisition and Construction Account to be used for the purposes of such Account unless the Series 2025 Acquisition and Construction Account has been closed in which case such excess shall be transferred to the Series 2025 Prepayment Subaccount.
On the forty-fifth (45th) day preceding each Quarterly Redemption Date (or, if such forty- fifth (45th) day is not a Business Day, on the first Business Day preceding such forty-fifth (45th) day), the District shall recalculate the Series 2025 Reserve Account Requirement taking into account any Series 2025 Prepayment Principal on deposit in the Series 2025 Prepayment Subaccount of the Series 2025 Redemption Account and shall direct the Trustee in writing to transfer any amount on deposit in the Series 2025 Reserve Account in excess of the Series 2025 Reserve Account Requirement as a result of such Series 2025 Prepayment Principal to the Series 2025 Prepayment Subaccount as a credit against the Prepayment otherwise required to be made by the owner of such lot or parcel. Following the foregoing transfer, such amounts in the Series 2025 Prepayment Subaccount shall be applied to the extraordinary mandatory redemption of the Series 2025 Bonds on the earliest date permitted for redemption therein and herein. The Trustee is authorized to make such transfers and has no duty to verify such calculations.
On the earliest date on which there is on deposit in the Series 2025 Reserve Account, sufficient monies, after taking into account other monies available therefor, to pay and redeem all of the Outstanding Series 2025 Bonds, together with accrued interest on such Series 2025 Bonds to the earliest date of redemption permitted therein and herein, then the Trustee shall transfer the amount on deposit in the Series 2025 Reserve Account into the Series 2025 Prepayment Subaccount in the Series 2025 Redemption Account to pay and redeem all of the Outstanding Series 2025 Bonds on the earliest date permitted for redemption therein and herein.
Anything in the Master Indenture or herein to the contrary notwithstanding, amounts on deposit in the Series 2025 Reserve Account shall, upon the occurrence and continuance of an Event of Default, be subject to a first charge by the Trustee for its fees and expenses, including fees and expenses of collection of Delinquent Assessments.
Section 406. Amortization Installments. (a) The Amortization Installments established for the Series 2025 Bonds shall be as set forth in the form of Series 2025 Bonds attached hereto.

(b)  Upon any redemption of Series 2025 Bonds (other than Series 2025 Bonds redeemed in accordance with scheduled Amortization Installments and other than Series 2025 Bonds redeemed at the direction of the District accompanied by a cash flow certificate as required by Section 506(b) of the Master Indenture), the District shall cause the Amortization Installments for the Outstanding Series 2025 Bonds to be recalculated in such manner as shall amortize all of the Outstanding Series 2025 Bonds in substantially equal annual installments of principal and interest (subject to rounding to Authorized Denominations of principal) over the remaining term of each Series 2025 Bond.
Section 407. Tax Covenants and Rebate Account. The District shall comply with the Tax Regulatory Covenants set forth in the tax certificate of the District issued in connection with the issuance of the Series 2025 Bonds, as amended and supplemented from time to time in accordance with their terms.
Section 408. Series 2025 Revenue Account; Application of Revenues and Investment Earnings. (a) The Trustee is hereby authorized and directed to deposit into the Series 2025 Revenue Account any and all amounts required to be deposited therein by this Section 408 or by any other provision of the Master Indenture or this Second Supplemental Indenture, and any other amounts or payments specifically designated by the District pursuant to a written direction or by a Supplemental Indenture for said purpose. The Series 2025 Revenue Account shall be held by the Trustee separate and apart from all other Funds and Accounts held under the Indenture and from all other moneys of the Trustee.
The Trustee shall deposit into the Series 2025 Revenue Account the Series 2025 Pledged Revenues other than Series 2025 Prepayment Principal, which shall be identified by the District to the Trustee as such in writing upon deposit and which shall be deposited into the Series 2025 Prepayment Subaccount in the Series 2025 Redemption Account, and any other revenues required by other provisions of the Indenture to be deposited therein. The Trustee may conclusively rely on the assumption that, unless otherwise instructed in writing by the District at the time of deposit to the Trustee, Series 2025 Pledged Revenues paid to the Trustee shall be deposited into the Series 2025 Revenue Account, and that Series 2025 Pledged Revenues which the District informs the Trustee constitute Series 2025 Prepayment Principal shall be deposited into the Series 2025 Prepayment Subaccount of the Series 2025 Redemption Account.
On the forty-fifth (45th) day preceding each Quarterly Redemption Date with respect to the Series 2025 Bonds (or if such forty-fifth (45th) day is not a Business Day, on the Business Day preceding such forty-fifth (45th) day), the Trustee shall determine the amount on deposit in the Series 2025 Prepayment Subaccount of the Series 2025 Redemption Account and, if the balance therein is greater than zero, shall, upon written direction from the District, transfer from the Series 2025 Revenue Account for deposit into the Series 2025 Prepayment Subaccount, an amount sufficient to increase the amount on deposit therein to the next highest integral multiple of $5,000 (provided that there are sufficient funds remaining therein to pay Debt Service coming due on the Series 2025 Bonds on the next succeeding Interest Payment Date), and shall thereupon give notice and cause the extraordinary mandatory redemption of the Series 2025

Bonds in the maximum aggregate principal amount for which moneys are then on deposit in the Series 2025 Prepayment Subaccount in accordance with the provisions for extraordinary redemption of the Series 2025 Bonds set forth in the form of Series 2025 Bonds attached hereto, Section 301 hereof, and Article III of the Master Indenture.
On each May 1 or November 1 (or if such May 1 or November 1 is not a Business Day, on the Business Day next preceding such May 1 or November 1), the Trustee shall transfer from the amounts on deposit in the Series 2025 Revenue Account to the Funds and Accounts designated below in the following amounts and in the following order of priority:
FIRST, to the Series 2025 Interest Account of the Series 2025 Debt Service Account, an amount equal to the amount of interest payable on all Series 2025 Bonds then Outstanding on such May 1 or November 1, less any other amount already on deposit in the Series 2025 Interest Account not previously credited;
SECOND, on May 1, 20 , and each May 1 thereafter, to the Series 2025 Sinking Fund Account, the amount, if any, equal to the difference between the Amortization Installments of all Series 2025 Bonds subject to mandatory sinking fund redemption on such May 1, and the amount already on deposit in the Series 2025 Sinking Fund Account not previously credited;
THIRD, to the Series 2025 Reserve Account, the amount, if any, which is necessary to make the amount on deposit therein equal to the Series 2025 Reserve Account Requirement; and
FOURTH, the balance shall be retained in the Series 2025 Revenue Account.
On any date required by the Tax Regulatory Covenants, the District shall give the Trustee written direction to, and the Trustee shall, transfer from the Series 2025 Revenue Account to the Series 2025 Rebate Account established for the Series 2025 Bonds in the Rebate Fund in accordance with the Master Indenture, the amount due and owing, if any, to the United States, which amount shall be paid, to the United States, when due, in accordance with such Tax Regulatory Covenants.
Anything herein or in the Master Indenture to the contrary notwithstanding, moneys on deposit in all of the Funds and Accounts held as security for the Series 2025 Bonds shall be invested only in Investment Obligations, and further, earnings on the Series 2025 Acquisition and Construction Account and the Series 2025 Interest Account shall be retained, as realized, in such Accounts and used for the purposes of such Accounts. Earnings on investments in the Funds and Accounts other than the Series 2025 Reserve Account, and other than as set forth above, shall be deposited, as realized, to the credit of the Series 2025 Revenue Account and used for the purpose of such Account.
Earnings on investments in the Series 2025 Reserve Account shall be disposed of as follows:

if there was no deficiency (as defined in Section 509 of the Master Indenture) in the Series 2025 Reserve Account as of the most recent date on which amounts on deposit in the Series 2025 Reserve Account were valued by the Trustee, and if no withdrawals have been made from the Series 2025 Reserve Account since such date which have created a deficiency, then earnings on investments in the Series 2025 Reserve Account shall be deposited into the Series 2025 Revenue Account and used for the purpose of such Account; and
if as of the last date on which amounts on deposit in the Series 2025 Reserve Account were valued by the Trustee there was a deficiency (as defined in Section 509 of the Master Indenture), or if after such date withdrawals have been made from the Series 2025 Reserve Account and have created such a deficiency, then earnings on investments in the Series 2025 Reserve Account shall be deposited into the Series 2025 Reserve Account until the amount on deposit therein is equal to the Series 2025 Reserve Account Requirement, and then earnings on investments in the Series 2025 Reserve Account shall be deposited into the Series 2025 Revenue Account and used for the purpose of such Account.
Notwithstanding the foregoing, if there is a deficiency in the Series 2025 Reserve Account, prior to the deposit of any earnings in the Series 2025 Revenue Account, the amount of such proposed transfer shall instead be deposited into the Series 2025 Reserve Account until the balance on deposit therein is equal to the Series 2025 Reserve Account Requirement.
ARTICLE V CONCERNING THE TRUSTEE
Section 501. Acceptance by Trustee. The Trustee accepts the trusts declared and provided in this Second Supplemental Indenture and agrees to perform such trusts upon the terms and conditions set forth in the Master Indenture.
Section 502. Limitation of Trustee’s Responsibility. The Trustee shall not be responsible in any manner for the due execution of this Second Supplemental Indenture by the District or for the recitals contained herein, all of which are made solely by the District.
Section 503. Trustee’s Duties. Nothing contained herein shall limit the rights, benefits, privileges, protection and entitlements inuring to the Trustee under the Master Indenture, including, particularly, Article VI thereof.
ARTICLE VI ADDITIONAL BONDS
Section 601. No Parity Bonds; Limitation on Parity Assessments. The District covenants and agrees that so long as there are any Series 2025 Bonds Outstanding, it shall not cause or permit to be caused any lien, charge or claim against the Series 2025 Trust Estate other than Bonds issued to refund the Outstanding Series 2025 Bonds. The District further covenants and agrees that so long as the Series 2025 Assessments have not been Substantially Absorbed, it shall not issue any Additional Bonds secured by Assessments for capital projects on lands subject

at such time to the Series 2025 Assessments without the consent of the Majority Owners; provided, however, that the foregoing shall not preclude the imposition of capital Assessments at any time on property subject to the Series 2025 Assessments which the District certifies are necessary for health, safety, and welfare reasons, to remediate a natural disaster, imposed prior to the issuance of the Series 2025 Bonds, or Operation and Maintenance Assessments.
ARTICLE VII MISCELLANEOUS
Section 701. Confirmation of Master Indenture. As supplemented by this Second Supplemental Indenture, the Master Indenture is in all respects ratified and confirmed, and this Second Supplemental Indenture shall be read, taken and construed as a part of the Master Indenture so that all of the rights, remedies, terms, conditions, covenants and agreements of the Master Indenture, except insofar as modified herein, shall apply and remain in full force and effect with respect to this Second Supplemental Indenture and to the Series 2025 Bonds issued hereunder. To the extent of any conflict between the Master Indenture and this Second Supplemental Indenture the terms and provisions hereof shall control.
Section 702. Continuing Disclosure Agreement. Contemporaneously with the execution and delivery hereof, the District has executed and delivered a Continuing Disclosure Agreement in order to comply with the requirements of Rule 15c2-12 promulgated under the Securities and Exchange Act of 1934. The District covenants and agrees to comply with the provisions of such Continuing Disclosure Agreement; however, as set forth therein, failure to so comply shall not constitute an Event of Default hereunder, but, instead shall be enforceable by mandamus, injunction or any other means of specific performance.
Section 703. Collection of Assessments. (a) Anything herein or in the Master Indenture to the contrary notwithstanding, when permitted by law, Series 2025 Assessments levied on platted lots and pledged hereunder to secure the Series 2025 Bonds shall be collected pursuant to the “Uniform Method” prescribed by Florida Statutes and Series 2025 Assessments levied on unplatted lots or on platted lots owned by the Developer and pledged hereunder to secure the Series 2025 Bonds shall be collected directly by the District pursuant to the Act and Chapters 170 and 197, Florida Statutes, and not pursuant to the Uniform Method, in each case unless otherwise directed by the Trustee acting at the direction of the Majority Owners during an Event of Default.
(b)  All Series 2025 Assessments that are collected directly by the District and not via the Uniform Method shall be due and payable by the landowner no later than thirty (30) days prior to each Interest Payment Date; provided, however, that such Series 2025 Assessments shall not be deemed to be Delinquent Assessments unless and until such Series 2025 Assessments are not paid by the applicable Interest Payment Date with respect to which they have been billed.
Section 704. Owner Direction and Consent with Respect to Series 2025 Acquisition and Construction Account Upon Occurrence of Event of Default.  In accordance with the

provisions of the Indenture, the Series 2025 Bonds are secured solely by the Series 2025 Pledged Revenues and the Series 2025 Pledged Funds comprising the Series 2025 Trust Estate. Anything in the Indenture to the contrary notwithstanding, the District hereby acknowledges that (i) the Series 2025 Pledged Funds include, without limitation, all amounts on deposit in the Series 2025 Acquisition and Construction Account then held by the Trustee, (ii) upon the occurrence of an Event of Default with respect to the Series 2025 Bonds, the Series 2025 Pledged Funds may not be used by the District (whether to pay Costs of the Series 2025 Project or otherwise) without the consent of the Majority Owners, except to the extent that prior to the occurrence of the Event of Default the District had incurred a binding obligation with third parties for work on the Series 2025 Project and payment is for such work, and (iii) upon the occurrence of an Event of Default with respect to the Series 2025 Bonds, the Series 2025 Pledged Funds may be used by the Trustee, at the direction or with the approval of the Majority Owners, to pay costs and expenses incurred in connection with the pursuit of remedies under the Indenture. The District shall not enter into any binding agreement with respect to the Series 2025 Project after the occurrence of an Event of Default unless authorized in writing by the Majority Owners.
Section 705. Additional Covenant Regarding Assessments. In addition to, and not in limitation of, the covenants contained elsewhere in this Second Supplemental Indenture and in the Master Indenture, the District covenants to comply with the terms of the proceedings heretofore adopted with respect to the Series 2025 Assessments, including the Assessment Methodology, and to levy the Series 2025 Assessments and any required true-up payments set forth in the Assessment Methodology, in such manner as will generate funds sufficient to pay the principal of and interest on the Series 2025 Bonds, when due. The Assessment Methodology shall not be materially amended without the prior written consent of the Majority Owners.
Section 706. Assignment of District’s Rights Under Collateral Assignment. Subject to the terms of the Collateral Assignment, and without intending to alter the same, the District hereby assigns its rights under the Collateral Assignment to the Trustee for the benefit of the Owners, from time to time, of the Series 2025 Bonds.
Section 707. Enforcement of True-Up Agreement[s] and Completion Agreement. The District, either through its own actions or actions caused to be taken through the Trustee, covenants that it shall strictly enforce all of the provisions of the Completion Agreement and the True-Up Agreement[s] and, upon the occurrence and continuance of a default under either or all of such Agreements, the District covenants and agrees that the Trustee, at the direction of the Majority Owners, shall act on behalf of and in the District’s stead to enforce the provisions of such Agreements and to pursue all available remedies under applicable law or in equity. Anything herein or in the Master Indenture to the contrary notwithstanding, failure of the District to enforce, or permit the Trustee to enforce in its stead, all of the provisions of the Completion Agreement and the True-Up Agreement[s] upon demand of the Majority Owners, or the Trustee at the direction of the Majority Owners, shall constitute an Event of Default under the Indenture without benefit of any period for cure.

[Remainder of Page Intentionally Left Blank]

IN WITNESS WHEREOF, Poitras East Community Development District has caused these presents to be signed in its name and on its behalf by its Chair, and its official seal to be hereunto affixed and attested by a Secretary of the District, thereunto duly authorized, and to evidence its acceptance of the trusts hereby created, the Trustee has caused these presents to be signed in its name and on its behalf by its duly authorized Vice President.
POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT
(SEAL)

Richard Levey, Chair, Board of Supervisors
Attest:

Jennifer L. Walden, Secretary

[Signature Page | Second Supplemental Trust Indenture]

U.S. BANK TRUST COMPANY, NATIONAL
ASSOCIATION, as Trustee

James Audette, Vice President

[Signature Page | Second Supplemental Trust Indenture]

EXHIBIT A ENGINEER’S REPORT

EXHIBIT B
FORM OF SERIES 2025 BONDS
No. 2025R-_	$	
United States of America State of Florida
POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT REVENUE BOND, SERIES 2025

Interest	Maturity
Rate	Date
	%	May 1, 20 	Dated
Date	CUSIP
September   , 2025			
Registered Owner:	CEDE & CO.	
Principal Amount:			DOLLARS			
POITRAS	EAST	COMMUNITY	DEVELOPMENT	DISTRICT,	a	community	
development district duly established and existing pursuant to Chapter 190, Florida Statutes (the “District”), for value received, hereby promises to pay (but only out of the sources hereinafter mentioned) to the registered Owner set forth above, or registered assigns, on the maturity date shown hereon, unless this Bond shall have been called for redemption in whole or in part and payment of the Redemption Price (as defined in the Indenture hereinafter mentioned) shall have been duly made or provided for, the principal amount shown above and to pay (but only out of the sources hereinafter mentioned) interest on the outstanding principal amount hereof from the most recent Interest Payment Date to which interest has been paid or provided for, or, if no interest has been paid, from the Dated Date shown above on May 1 and November 1 of each year (each, an “Interest Payment Date”), commencing on May 1, 2026, until payment of said principal sum has been made or provided for, at the rate per annum set forth above. Notwithstanding the foregoing, if any Interest Payment Date is not a Business Day (as defined in the Indenture hereinafter mentioned), then all amounts due on such Interest Payment Date shall be payable on the first Business Day succeeding such Interest Payment Date, but shall be deemed paid on such Interest Payment Date. The interest so payable, and punctually paid or duly provided for, on any Interest Payment Date will, as provided in the Indenture (as hereinafter defined), be paid to the registered Owner hereof at the close of business on the regular Record Date for such interest, which shall be the fifteenth (15th) day of the calendar month next preceding such Interest Payment Date, or, if such day is not a Business Day on the Business Day immediately preceding such day; provided, however, that on or after the occurrence and continuance of an Event of Default under clause (a) of Section 902 of the Master Indenture (hereinafter defined), the payment of interest and principal or Redemption Price or Amortization Installments shall be made by the Paying Agent (hereinafter defined) to such person who, on a special record date which is fixed by the Trustee, which shall be not more than fifteen (15) and not less than ten (10) days prior to the date of such proposed payment, appears on the registration books of the Bond Registrar as

the registered Owner of this Bond. Any payment of principal, Maturity Amount or Redemption Price shall be made only upon presentation hereof at the designated corporate trust office of U.S. Bank Trust Company, National Association, located in Orlando, Florida, or any alternate or successor paying agent (collectively, the “Paying Agent”), unless the Bonds are held in the book entry system in which case presentation shall not be required. Payment of interest shall be made by check or draft (or by wire transfer to the registered Owner set forth above if such Owner requests such method of payment in writing on or prior to the regular Record Date for the respective interest payment to such account as shall be specified in such request, but only if the registered Owner set forth above owns not less than $1,000,000 in aggregate principal amount of the Series 2025 Bonds, as defined below). Interest on this Bond will be computed on the basis of a 360-day year of twelve 30-day months. Capitalized terms used herein and not otherwise defined shall have the same meaning as set forth in the hereinafter defined Indenture.
This Bond is one of a duly authorized issue of bonds of the District designated “$	 Poitras East Community Development District Special Assessment Revenue Bonds, Series 2025” (the “Series 2025 Bonds”) issued as a Series under the Master Trust Indenture, dated as of February 1, 2023 (the “Master Indenture”), between the District and U.S. Bank Trust Company, National Association, located in Orlando, Florida, as trustee (the “Trustee”), as supplemented by a Second Supplemental Trust Indenture, dated as of September 1, 2025 (the “Supplemental Indenture”), between the District and the Trustee (the Master Indenture as supplemented by the Supplemental Indenture is hereinafter referred to as the “Indenture”) (the Series 2025 Bonds, together with any other Bonds issued under and governed by the terms of the Master Indenture, are hereinafter collectively referred to as the “Bonds”). The District will apply the proceeds of the Series 2025 Bonds to: (i) finance a portion of the Costs of the Series 2025 Project;
(ii) repay the revolving line of credit secured by the District’s Reissued 2020 BAN, (iii) pay certain costs associated with the issuance of the Series 2025 Bonds; and (iv) make a deposit into the Series 2025 Reserve Account to be held for the benefit of all of the Series 2025 Bonds, without privilege or priority of one Series 2025 Bond over another.
NEITHER THIS BOND NOR THE INTEREST AND PREMIUM, IF ANY, PAYABLE HEREON SHALL CONSTITUTE A GENERAL OBLIGATION OR GENERAL INDEBTEDNESS OF THE DISTRICT WITHIN THE MEANING OF THE CONSTITUTION AND LAWS OF FLORIDA. THIS BOND AND THE SERIES OF WHICH IT IS A PART AND THE INTEREST AND PREMIUM, IF ANY, PAYABLE HEREON AND THEREON DO NOT CONSTITUTE EITHER A PLEDGE OF THE FULL FAITH AND CREDIT OF THE DISTRICT OR A LIEN UPON ANY PROPERTY OF THE DISTRICT OTHER THAN AS PROVIDED IN THE INDENTURE AUTHORIZING THE ISSUANCE OF THE SERIES 2025 BONDS. NO OWNER OR ANY OTHER PERSON SHALL EVER HAVE THE RIGHT TO COMPEL THE EXERCISE OF ANY AD VALOREM TAXING POWER OF THE DISTRICT OR ANY OTHER PUBLIC AUTHORITY OR GOVERNMENTAL BODY TO PAY DEBT SERVICE OR TO PAY ANY OTHER AMOUNTS REQUIRED TO BE PAID PURSUANT TO THE INDENTURE OR THE SERIES 2025 BONDS. RATHER, DEBT SERVICE AND ANY OTHER AMOUNTS REQUIRED TO BE PAID PURSUANT TO THE INDENTURE OR THE SERIES 2025 BONDS SHALL BE PAYABLE FROM,

AND SHALL BE SECURED SOLELY BY, THE SERIES 2025 TRUST ESTATE PLEDGED TO THE SERIES 2025 BONDS, ALL AS PROVIDED HEREIN AND IN THE INDENTURE.
This Bond is issued under and pursuant to the Constitution and laws of the State of Florida, particularly Chapter 190, Florida Statutes, and other applicable provisions of law and pursuant to the Indenture, executed counterparts of which Indenture are on file at the corporate trust office of the Trustee. Reference is hereby made to the Indenture for the provisions, among others, with respect to the custody and application of the proceeds of Bonds issued under the Indenture, the collection and disposition of revenues and the funds charged with and pledged to the payment of the principal, Maturity Amount and Redemption Price of, and the interest on, the Bonds, the nature and extent of the security thereby created, the covenants of the District with respect to the levy and collection of Assessments, the terms and conditions under which the Bonds are or may be issued, the rights, duties, obligations and immunities of the District and the Trustee under the Indenture and the rights of the Owners of the Bonds, and, by the acceptance of this Bond, the Owner hereof assents to all of the provisions of the Indenture. The Series 2025 Bonds are equally and ratably secured by the Series 2025 Trust Estate, without preference or priority of one Series 2025 Bond over another. The District covenants and agrees in the Supplemental Indenture that so long as there are any Series 2025 Bonds are Outstanding, it shall not cause or permit to be caused any line, charge or claim against the Series 2025 Trust Estate other than Bonds issued to refund the Outstanding Series 2025 Bonds. The District further covenants and agreements in the Supplemental Indenture that so long as the Series 2025 Assessments have not been Substantially Absorbed, it shall not issue any Additional Bonds secured by Assessments for capital projects on lands subject at such time to the Series 2025 Assessments without the consent of the Majority Owners; provided, however, that the foregoing shall not preclude the imposition of capital Assessments at any time on property subject to the Series 2025 Assessments which the District certifies are necessary for health, safety, and welfare reasons, to remediate a natural disaster, imposed prior to the issuance of the Series 2025 Bonds, or Operation and Maintenance Assessments.
The Series 2025 Bonds are issuable only as registered bonds without coupons in current interest form in denominations of $5,000 or any integral multiple thereof (an “Authorized Denomination”); provided, however, that the Series 2025 Bonds shall be delivered to the initial purchasers thereof in minimum aggregate principal amounts of $100,000 and integral multiples of Authorized Denominations in excess of $100,000. This Bond is transferable by the registered Owner hereof or his duly authorized attorney at the designated corporate trust office of the Trustee in Orlando, Florida, as Bond Registrar (the “Bond Registrar”), upon surrender of this Bond, accompanied by a duly executed instrument of transfer in form and with guaranty of signature reasonably satisfactory to the Bond Registrar, subject to such reasonable regulations as the District or the Bond Registrar may prescribe, and upon payment of any taxes or other governmental charges incident to such transfer. Upon any such transfer a new Bond or Bonds, in the same aggregate principal amount as the Bond or Bonds transferred, will be issued to the transferee. At the corporate trust office of the Bond Registrar in Orlando, Florida, in the manner and subject to the limitations and conditions provided in the Master Indenture and without cost, except for any tax or other governmental charge, Bonds may be exchanged for an equal aggregate

principal amount of Bonds of the same maturity, of Authorized Denominations and bearing interest at the same rate or rates.
The Series 2025 Bonds are subject to redemption prior to maturity at the option of the District in whole or in part on any date on or after May 1, 20 , at the Redemption Price of the principal amount of the Series 2025 Bonds or portions thereof to be redeemed together with accrued interest to the date of redemption.
The Series 2025 Bond maturing May 1, 20 , is subject to mandatory redemption in part by the District by lot prior to its scheduled maturity from moneys in the Series 2025 Sinking Fund Account established under the Supplemental Indenture in satisfaction of applicable Amortization Installments at the Redemption Price of the principal amount thereof, without premium, together with accrued interest to the date of redemption on May 1 of the years and in the principal amounts set forth below:

May 1 of the	Amortization	May 1 of the	Amortization	
Year	Installment	Year	Installment	
	$		$	

*

Maturity
The Series 2025 Bond maturing May 1, 20 , is subject to mandatory redemption in part by the District by lot prior to its scheduled maturity from moneys in the Series 2025 Sinking Fund Account established under the Supplemental Indenture in satisfaction of applicable Amortization Installments at the Redemption Price of the principal amount thereof, without premium, together with accrued interest to the date of redemption on May 1 of the years and in the principal amounts set forth below:

May 1 of the	Amortization	May 1 of the	Amortization	
Year	Installment	Year	Installment	
	$		$	

*

Maturity

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The Series 2025 Bond maturing May 1, 20 , is subject to mandatory redemption in part by the District by lot prior to its scheduled maturity from moneys in the Series 2025 Sinking Fund Account established under the Supplemental Indenture in satisfaction of applicable Amortization Installments at the Redemption Price of the principal amount thereof, without premium, together with accrued interest to the date of redemption on May 1 of the years and in the principal amounts set forth below:

May 1 of the	Amortization	May 1 of the	Amortization	
Year	Installment	Year	Installment	

$	$	

*		

* Maturity		

The Series 2025 Bond maturing May 1, 20 , is subject to mandatory redemption in part by the District by lot prior to its scheduled maturity from moneys in the Series 2025 Sinking Fund Account established under the Supplemental Indenture in satisfaction of applicable Amortization Installments at the Redemption Price of the principal amount thereof, without premium, together with accrued interest to the date of redemption on May 1 of the years and in the principal amounts set forth below:

May 1 of the	Amortization	May 1 of the	Amortization	
Year	Installment	Year	Installment	

$	$	

*		

* Maturity		

As more particularly set forth in the Indenture, any Series 2025 Bonds that are purchased by the District with amounts held to pay an Amortization Installment will be cancelled and the principal amount so purchased will be applied as a credit against the applicable Amortization Installment of Series 2025 Bonds. Amortization Installments are also subject to recalculation, as provided in the Supplemental Indenture, as the result of the redemption of Series 2025 Bonds so as to reamortize the remaining Outstanding principal balance of the Series 2025 Bonds as set forth in the Supplemental Indenture.
The Series 2025 Bonds are subject to extraordinary mandatory redemption prior to maturity, in whole on any date or in part on any Quarterly Redemption Date, in the manner determined by the Bond Registrar at the Redemption Price of 100% of the principal amount

thereof, without premium, together with accrued interest to the date of redemption as follows, if and to the extent that any one or more of the following shall have occurred:
on or after the Date of Completion of the Series 2025 Project, by application of moneys transferred from the Series 2025 Acquisition and Construction Account in the Acquisition and Construction Fund established under the Indenture to the Series 2025 Prepayment Subaccount of the Series 2025 Redemption Account in accordance with the terms of the Indenture; or
from amounts required by the Indenture to be deposited into the Series 2025 Prepayment Subaccount of the Series 2025 Redemption Account including, but not limited to, Series 2025 Prepayment Principal and any excess amounts in the Series 2025 Reserve Account as a result of the deposit of such Series 2025 Prepayment Principal and any excess amount on deposit in the Series 2025 Reserve Account resulting from a reduction in the Series 2025 Reserve Account Requirement; or
on the date on which the amount on deposit in the Series 2025 Reserve Account, together with other moneys available therefor, are sufficient to pay and redeem all of the Series 2025 Bonds then Outstanding, including accrued interest thereon.
If less than all of the Series 2025 Bonds shall be called for redemption, the particular Series 2025 Bonds or portions of Series 2025 Bonds to be redeemed shall, unless otherwise provided in the Indenture, be selected by lot by the Bond Registrar as provided in the Indenture.
Notice of each redemption of Series 2025 Bonds is required to be mailed by the Bond Registrar, postage prepaid, not less than thirty (30) nor more than forty-five (45) days prior to the date of redemption to each registered Owner of Series 2025 Bonds to be redeemed at the address of such registered Owner recorded on the bond register maintained by the Bond Registrar. On the date designated for redemption, notice having been given and money for the payment of the Redemption Price being held by the Paying Agent, all as provided in the Indenture, the Series 2025 Bonds or such portions thereof so called for redemption shall become and be due and payable at the Redemption Price provided for the redemption of such Series 2025 Bonds or such portions thereof on such date, interest on such Series 2025 Bonds or such portions thereof so called for redemption shall cease to accrue, such Series 2025 Bonds or such portions thereof so called for redemption shall cease to be entitled to any benefit or security under the Indenture and the Owners thereof shall have no rights in respect of such Series 2025 Bonds or such portions thereof so called for redemption except to receive payments of the Redemption Price thereof so held by the Paying Agent. Further notice of redemption shall be given by the Bond Registrar to certain registered securities depositories and information services as set forth in the Indenture, but no defect in said further notice nor any failure to give all or any portion of such further notice shall in any manner defeat the effectiveness of a call for redemption if notice thereof is given as above prescribed.

Pursuant to the Indenture, notice of optional redemption may be conditioned upon the occurrence or non-occurrence of such event or events or upon the later deposit of moneys therefor as shall be specified in such notice of optional redemption and may also be subject to rescission by the District if expressly set forth in such notice.
The Owner of this Bond shall have no right to enforce the provisions of the Master Indenture or to institute action to enforce the covenants therein, or to take any action with respect to any Event of Default under the Indenture, or to institute, appear in or defend any suit or other proceeding with respect thereto, except as provided in the Indenture.
In certain events, on the conditions, in the manner and with the effect set forth in the Indenture, the principal of all the Series 2025 Bonds then Outstanding under the Indenture may become and may be declared due and payable before the stated maturities thereof, with the interest accrued thereon.
Modifications or alterations of the Master Indenture or of any indenture supplemental thereto may be made only to the extent and in the circumstances permitted by the Master Indenture.
Any moneys held by the Trustee or any Paying Agent in trust for the payment and discharge of any Bond which remain unclaimed for two (2) years after the date when such Bond has become due and payable, either at its stated maturity dates or by call for earlier redemption, if such moneys were held by the Trustee or any Paying Agent at such date, or for two (2) years after the date of deposit of such moneys if deposited with the Trustee or Paying Agent after the date when such Bond became due and payable, shall be paid to the District, and thereupon and thereafter no claimant shall have any rights against the Paying Agent to or in respect of such moneys.
If the District deposits or causes to be deposited with the Trustee cash or Federal Securities sufficient to pay the principal or Redemption Price of any Bonds becoming due at maturity or by call for redemption in the manner set forth in the Indenture, together with the interest accrued to the due date, the lien of the Series 2025 Bonds as to the Series 2025 Trust Estate shall be discharged, except for the rights of the Owners thereof with respect to the funds so deposited as provided in the Indenture.
This Bond shall have all the qualities and incidents, including negotiability, of investment securities within the meaning and for all the purposes of the Uniform Commercial Code of the State of Florida.
This Bond is issued with the intent that the laws of the State of Florida shall govern its construction.
All acts, conditions and things required by the Constitution and laws of the State of Florida and the ordinances and resolutions of the District to happen, exist and be performed precedent to and in the issuance of this Bond and the execution of the Indenture, have happened,

exist and have been performed as so required. This Bond shall not be valid or become obligatory for any purpose or be entitled to any benefit or security under the Indenture until it shall have been authenticated by the execution by the Trustee of the Certificate of Authentication endorsed hereon.

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IN WITNESS WHEREOF, Poitras East Community Development District has caused this Bond to bear the signature of the Chair of its Board of Supervisors and the official seal of the District to be impressed or imprinted hereon and attested by the signature of a Secretary of the District.
POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT
(SEAL)

Richard Levey, Chair, Board of Supervisors
Attest:

Jennifer L. Walden, Secretary

CERTIFICATE OF VALIDATION
This Bond is one of a Series of Bonds which were validated by judgment of the Circuit Court of the Ninth Judicial Circuit of the State of Florida, in and for Orange County, Florida rendered on August 10, 2020.

Richard Levey, Chair, Board of Supervisors

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CERTIFICATE OF AUTHENTICATION
This Bond is one of the Bonds of the Series designated herein, described in the within- mentioned Indenture.
U.S. BANK TRUST COMPANY, NATIONAL
ASSOCIATION, as Trustee

James Audette, Vice President
Date of Authentication: September  , 2025

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ABBREVIATIONS FOR SERIES 2025 BONDS
The following abbreviations, when used in the inscription on the face of the within Bond, shall be construed as though they were written out in full according to applicable laws or regulations.
TEN COM as tenants in common TEN ENT as tenants by the entireties
JT TEN as joint tenants with the right of survivorship and not as tenants in common
UNIFORM TRANSFER MIN ACT - 		 Custodian 		 under Uniform Transfer to Minors Act 		(Cust.)		(Minor)
(State)
Additional abbreviations may also be used though not in the above list.

ASSIGNMENT FOR SERIES 2025 BONDS
For value received, the undersigned hereby sells, assigns and transfers unto
	 within Bond and all rights thereunder, and hereby irrevocably constitutes and appoints 		, attorney to transfer the said Bond on the books of the District, with full power of substitution in the premises.
Dated:
Social Security Number or Employer:
Identification Number of Transferee:
Signature guaranteed:
NOTICE: Signature(s) must be guaranteed by an institution which is a participant in the Securities Transfer Agent Medallion Program (STAMP) or similar program.
NOTICE: The assignor’s signature to this Assignment must correspond with the name as it appears on the face of the within Bond in every particular without alteration or any change whatever.

EXHIBIT B
FORM OF BOND PURCHASE AGREEMENT

EXHIBIT C
FORM OF PRELIMINARY LIMITED OFFERING MEMORANDUM

EXHIBIT D
FORM OF CONTINUING DISCLOSURE AGREEMENT

Poitras East Community Development District

FY 2025 Audit Engagement Letter with Grau & Associates

August 8, 2025

To Board of Supervisors
Poitras East Community Development District 3501 Quadrangle Blvd., Ste. 270
Orlando, FL 32817

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

We are pleased to confirm our understanding of the services we are to provide Poitras East Community Development District, City of Orlando, Florida (“the District”) for the fiscal year ended September 30, 2025. We will audit the financial statements of the governmental activities and each major fund (general, debt service, capital projects, and special revenue funds), including the related notes to the financial statements, which collectively comprise the basic financial statements of Poitras East Community Development District as of and for the fiscal year ended September 30, 2025. In addition, we will examine the District’s compliance with the requirements of Section 218.415 Florida Statutes. This letter serves to renew our agreement and establish the terms and fee for the 2025 audit.
Accounting principles generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management’s discussion and analysis (MD&A), to supplement the District’s basic financial statements. Such information, 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. As part of our engagement, we will apply certain limited procedures to the District’s RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding 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 will 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.
The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited:
Management’s Discussion and Analysis
Budgetary comparison schedule
The following other information accompanying the financial statements will not be subjected to the auditing procedures applied in our audit of the financial statements, and our auditor’s report will not provide an opinion or any assurance on that information:
Compliance with FL Statute 218.39 (3) (c)
Audit Objectives
The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the District and other procedures we consider necessary to enable us to express such opinions. We will issue a written report upon completion of our audit of the District’s financial statements. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the financial statements is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will include a paragraph that states (1) that the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during our audit we become aware that the District is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements.

Poitras East Community Development District	2

Examination Objective
The objective of our examination is the expression of an opinion as to whether the District is in compliance with Florida Statute
218.415 in accordance with Rule 10.556(10) of the Auditor General of the State of Florida. Our examination will be conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and will include tests of your records and other procedures we consider necessary to enable us to express such an opinion. We will issue a written report upon completion of our examination of the District’s compliance. The report will include a statement that the report is intended solely for the information and use of management, those charged with governance, and the Florida Auditor General, and is not intended to be and should not be used by anyone other than these specified parties. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the District’s compliance is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the examination or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report or may withdraw from this engagement.
Other Services
We will assist in preparing the financial statements and related notes of the District in conformity with U.S. generally accepted accounting principles based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. The other services are limited to the financial statement services previously defined. We, in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities.
Management Responsibilities
Management is responsible for compliance with Florida Statute 218.415 and will provide us with the information required for the examination. The accuracy and completeness of such information is also management’s responsibility. You agree to assume all management responsibilities relating to the financial statements and related notes and any other nonaudit services we provide. You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. In addition, you will be required to make certain representations regarding compliance with Florida Statute 218.415 in the management representation letter. Further, you agree to oversee the nonaudit services by designating an individual, preferably from senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them.
Management is responsible for designing, implementing and maintaining effective internal controls, including evaluating and monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; following laws and regulations; and ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles, for the preparation and fair presentation of the financial statements and all accompanying information in conformity with U.S. generally accepted accounting principles, and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements.
Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, (2) additional information that we may request for the purpose of the audit, and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence.
Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the written representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts or grant agreements, or abuse that we report.
Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter. The District will provide a statement describing corrective actions to be taken in response to each of our recommendations included in the audit report, if any, and relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also responsible for providing management’s views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information.

Poitras East Community Development District	3

With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document.
Audit Procedures—General
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. Our responsibility as auditors is limited to the period covered by our audit and does not extend to later periods for which we are not engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial statements; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by generally accepted auditing standards.
Audit Procedures—Internal Control
Our audit will include obtaining an understanding of the government and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards.
An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards and Government Auditing Standards.
Audit Procedures—Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the District’s compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards.
Engagement Administration, Fees, and Other
We understand that your employees will prepare all confirmations we request and will locate any documents selected by us for testing.
The audit documentation for this engagement is the property of Grau & Associates and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to a cognizant or oversight agency or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Grau & Associates personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. Notwithstanding the foregoing, the parties acknowledge that various documents reviewed or produced during the conduct of the audit may be public records under Florida law. The District agrees to notify Grau & Associates of any public record request it receives that involves audit documentation.

Poitras East Community Development District	4

The auditor agrees and understands that Chapter 119, Florida Statutes, may be applicable to documents prepared in connection with the services provided hereunder and agrees to cooperate with public record requests made thereunder. In connection with this Agreement, the auditor agrees to comply with all provisions of Florida’s public records laws, including but not limited to Section 119.0701, Florida Statutes, the terms of which are incorporated herein. Among other requirements, the auditor must:

Keep and maintain public records required by the District to perform the service.
Upon request from the District’s custodian of public records, provide the District with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes or as otherwise provided by law.
Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of the contract term and following completion of the Agreement if the auditor does not transfer the records to the District.
Upon completion of this Agreement, transfer, at no cost, to the District all public records in possession of the auditor or keep and maintain public records required by the District to perform the service. If the auditor transfers all public records to the District upon completion of this Agreement, the auditor shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. If the auditor keeps and maintains public records upon completion of the Agreement, the auditor shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the District, upon request from the District’s custodian of public records, in a format that is compatible with the information technology systems of the District.

IF THE AUDITOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE AUDITOR’S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE CUSTODIAN OF PUBLIC RECORDS AT PFM GROUP CONSULTING LLC., 3501 QUADRANGLE BLVD., STE. 270, ORLANDO, FL 32817, 407-723-
5900, RECORDREQUEST@PFM.COM.
Our fee for these services will not exceed $7,300 for the September 30, 2025, unless there is a change in activity by the District which results in additional audit work or if Bonds are issued.

We will complete the audit within prescribed statutory deadlines, with the understanding that your employees will provide information needed to perform the audit on a timely basis. We acknowledge that the District must submit its annual Audit to the Auditor General no later than nine (9) months after the end of the audited fiscal year. Accordingly, we will deliver a draft audit to the District no later than May 1, 2026. All accounting records (including, but not limited to, trial balances, general ledger detail, vendor files, bank and trust statements, minutes, and confirmations) for the fiscal year ended September 30, 2025 must be provided to us no later than January 15, 2026, in order for us to deliver a draft audit to the District no later than May 1, 2026. If the draft is timely reviewed by management, the final audit will be provided no later than June 1, 2026.
The audit documentation for this engagement will be retained for a minimum of five years after the report release date. If we are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation.

Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. Invoices will be submitted in sufficient detail to demonstrate compliance with the terms of this agreement. In accordance with our firm policies, work may be suspended if your account becomes 60 days or more overdue and may not be resumed until your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our report. You will be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate.

This agreement may be renewed each year thereafter subject to the mutual agreement by both parties to all terms and fees. The fee for each annual renewal will be agreed upon separately.
The District has the option to terminate this agreement with or without cause by providing thirty (30) days written notice of termination to Grau & Associates. Upon any termination of this agreement, Grau & Associates shall be entitled to payment of all work and/or services rendered up until the effective termination of this agreement, subject to whatever claims or off-sets the District may have against Grau & Associates.

We will provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract. Our 2023 peer review report accompanies this letter.

Poitras East Community Development District	5

We appreciate the opportunity to be of service to Poitras East Community Development District and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us. This letter, with any addendum if applicable, constitutes the complete and exclusive statement of the agreement between Grau & Associates and the District with respect to the terms of the engagement between the parties.

Very truly yours, Grau & Associates

Antonio J. Grau

RESPONSE:
This letter correctly sets forth the understanding of Poitras East Community Development District.

By: 	 Title: 	 Date: 	

Poitras East Community Development District	6
•

Program

PA	• ..	AICPA'	Peer Review

FloridaInstitute of Certified Public Accountants
FICPA Peer Review Program Administered in Florida
bv The Florida Institute of CPAs

AICPA Peer Review Program Administered in Florida
by the Florida Institute of CPAs

March 17, 2023

Antonio Grau Grau & Associates
951 Yamato Rd Ste 280 Boca Raton, FL 33431-1809

Dear Antonio Grau:

It is my pleasure to notify you that on March 16, 2023, the Florida Peer Review Committee accepted the report on the most recent System Review of your firm. The due date for your next review is December 31, 2025. This is the date by which all review documents should be completed and submitted to the administering entity.
As you know, the report had a peer review rating of pass. The Committee asked me to convey its congratulations to the firm.
Thank you for your cooperation.

Sincerely,

Peer Review Team
FICPA Peer Review Committee 850.224.2727, x5957
cc: Daniel Hevia, Racquel McIntosh
Firm Number: 900004390114	Review Number: 594791

119 S Monroe Street, Suite 121 I Tallahassee, Fl 32301I 850.224.2727, in Florida I www.ficpa.org

Poitras East Community Development District

Public Hearing on the Adoption of the District’s Annual Budget

Poitras East Community Development District

Resolution 2025-11,
Adopting the Fiscal Year 2026 Budget and Appropriating Funds

RESOLUTION 2025-11

THE ANNUAL APPROPRIATION RESOLUTION OF THE POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET(S) FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2025, AND ENDING SEPTEMBER 30, 2026; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, for the fiscal year beginning October 1, 2025, and ending September 30, 2026 (“FY 2026”), the District Manager prepared and submitted to the Board of Supervisors (“Board”) of the Poitras East Community Development District (“District”) prior to June 15, 2025, proposed budget(s) (“Proposed Budget”) along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and
WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Budget, the District filed a copy of the Proposed Budget with the local general-purpose government(s) having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and

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

WHEREAS, the District Manager posted the Proposed Budget on the District’s website in accordance with Section 189.016, Florida Statutes; and

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

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1.   BUDGET

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

c.	The Adopted Budget shall be posted by the District Manager on the District’s official website in accordance with Section 189.016, Florida Statutes and shall remain on the website for at least two (2) years.

SECTION 2.	APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for FY 2026, the sum(s) set forth in Exhibit A to be raised by the levy of assessments and/or otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated as set forth in Exhibit A.
SECTION 3.	BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within FY 2026 or within 60 days following the end of the FY 2026 may amend its Adopted Budget for that fiscal year as follows:

a.	A line-item appropriation for expenditures within a fund may be decreased or increased
by motion of the Board recorded in the minutes, and approving the expenditure, if the total appropriations of the fund do not increase.	
b.	The District Manager or Treasurer may approve an expenditure that would increase or decrease a line-item appropriation for expenditures within a fund if the total appropriations of the fund do not increase and if either (i) the aggregate change in the original appropriation item does not exceed the greater of $15,000 or 15% of the original appropriation, or (ii) such expenditure is authorized by separate disbursement or spending resolution.	
c.	Any other budget amendments shall be adopted by resolution and consistent with Florida law. The District Manager or Treasurer must ensure that any amendments to the budget under this paragraph c. are posted on the District’s website in accordance with Section	
189.016, Florida Statutes, and remain on the website for at least two (2) years.

SECTION 4.	EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.
PASSED AND ADOPTED THIS 19TH DAY OF AUGUST 2025.
ATTEST:	POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chair/Vice Chair, Board of Supervisors
Exhibit A:	FY 2026 Budget

EXHIBIT A

Poitras East
Community Development District
July 2025 Budget Package

July 31, 2025

PFM Group Consulting LLC
3501 Quadrangle Boulevard
Suite 270
Orlando, FL 32817-8329
(407) 723-5900

Poitras East CDD
FY 2026 Proposed O&M Budget

Actual Through 7/31/2025		Anticipated 8/2025 - 9/2025		Anticipated FY 2025 Total		FY 2025
Adopted Budget		FY 2026
Proposed Budget	

Revenues											
On-Roll Assessments	$	666,348.91		$	56,101.09		$ 722,450.00		$	722,450.00		$	722,450.00	
Carryforward Revenue		69,139.25		13,827.85		82,967.10		82,967.10		64,763.90	
Net Revenues	$ 735,488.16		$	69,928.94		$ 805,417.10		$	805,417.10		$	787,213.90	
General & Administrative Expenses											
Supervisor Fees	$	1,400.00		$	400.00		$	1,800.00		$	7,200.00		$	12,000.00	
Directors' & Officers' (D&O) Insurance		2,983.00		-		2,983.00		3,206.20		3,430.45	
Trustee Services		13,514.21		-		13,514.21		13,451.64		13,451.64	
Management		32,083.30		6,416.70		38,500.00		38,500.00		38,500.00	
Engineering		8,982.12		2,994.03		11,976.15		19,500.00		19,500.00	
Disclosure		3,750.00		1,250.00		5,000.00		5,000.00		7,500.00	
Property Appraiser		-		-		-		2,000.00		2,000.00	
District Counsel		13,243.50		6,621.76		19,865.26		30,000.00		30,000.00	
Assessment Administration		7,500.00		-		7,500.00		7,500.00		15,000.00	
Reamortization Schedules		-		250.00		250.00		250.00		250.00	
Audit		7,200.00		-		7,200.00		7,200.00		10,300.00	
Arbitrage Calculation		-		1,000.00		1,000.00		1,000.00		1,000.00	
Tax Preparation		-		-		-		-		26.40	
Travel and Per Diem		17.96		3.60		21.56		300.00		300.00	
Telephone		-		4.16		4.16		25.00		25.00	
Postage & Shipping		89.43		17.88		107.31		500.00		750.00	
Copies		-		166.66		166.66		1,000.00		1,250.00	
Legal Advertising		2,809.95		562.00		3,371.95		7,500.00		7,500.00	
Bank Fees		20.00		-		20.00		180.00		48.00	
Miscellaneous		-		1,166.66		1,166.66		7,000.00		4,500.00	
Meeting Room		-		41.66		41.66		250.00		250.00	
Office Supplies		-		-		-		250.00		250.00	
Web Site Maintenance		2,250.00		570.00		2,820.00		3,000.00		2,940.00	
Holiday Decorations		750.00		-		750.00		3,000.00		1,250.00	
Dues, Licenses, and Fees		175.00		-		175.00		175.00		175.00	
Total General & Administrative Expenses	$	96,768.47		$	21,465.11		$ 118,233.58		$	157,987.84		$	172,196.49	

Poitras East CDD
FY 2026 Proposed O&M Budget

		Actual Through 7/31/2025		Anticipated 8/2025 - 9/2025		Anticipated FY 2025 Total	FY 2025
Adopted Budget	FY 2026
Proposed Budget	
Field Operations													
Electric Utility Services													
Electric	$	2,077.07		$	415.42		$	2,492.49	$	5,000.00	$	5,000.00	
Water-Sewer Combination Services													
Water Reclaimed		9,109.66		1,821.94		10,931.60			30,000.00			15,000.00	
Other Physical Environment													
General Insurance		3,648.00		-		3,648.00			3,920.35			4,195.20	
Property & Casualty Insurance		15,099.00		-		15,099.00			16,855.55			17,363.85	
Other Insurance		-		-		-			100.00			1,500.00	
Irrigation Repairs		49,267.00		9,853.40		59,120.40			45,000.00			51,000.00	
Landscaping Maintenance & Material		152,679.10		30,535.82		183,214.92			290,000.00			290,000.00	
Tree Trimming		-		3,333.34		3,333.34			20,000.00			20,000.00	
Flower & Plant Replacement		-		4,166.66		4,166.66			25,000.00			25,000.00	
Contingency		13,571.82		2,714.36		16,286.18			35,958.36			35,958.36	
Pest Control		1,190.00		-		1,190.00			595.00			1,500.00	
Road & Street Facilities													
Entry and Wall Maintenance		750.00		150.00		900.00			6,000.00			6,000.00	
Hardscape Maintenance		-		1,666.66		1,666.66			10,000.00			10,000.00	
Alleyway Maintenance		-		1,666.66		1,666.66			10,000.00			10,000.00	
Streetlights		14,631.81		2,926.36		17,558.17			41,500.00			20,000.00	
Accent Lighting		-		83.34		83.34			500.00			500.00	
Liftstation Maintenance		8,000.30		1,600.06		9,600.36			20,000.00			15,000.00	
Parks & Recreation													
Personnel Leasing Agreement - Administrator		5,000.00		1,000.00		6,000.00			18,000.00			18,000.00	
Personnel Leasing Agreement - Irrigation Specialist		5,000.00		1,000.00		6,000.00			18,000.00			18,000.00	
Reserves													
Infrastructure Capital Reserve		-		40,000.00		40,000.00			40,000.00			40,000.00	
Alleyway Reserve		-		15,000.00		15,000.00			15,000.00			15,000.00	
Total Field Operations Expenses	$ 280,023.76		$ 117,934.02		$ 397,957.78	$	651,429.26	$	619,017.41	
Total Expenses	 $ 376,792.23 		 $ 139,399.13 		 $ 516,191.36 	 $	809,417.10 	 $	791,213.90 	
Income (Loss) from Operations	$	358,695.93		$  (69,470.00)		$ 289,225.74		$	(4,000.00)		$	(4,000.00)	
Other Income (Expense)													
Interest Income	$	17,448.75		$	44.56		$	17,493.31	$	4,000.00	$	4,000.00	
Total Other Income (Expense)	$	17,448.75		$	44.56		$	17,493.31	
$	4,000.00	
$	4,000.00	
Net Income (Loss)	$	376,144.68		$  (69,425.44)		$ 306,719.05		$	-		$	-	

Poitras East CDD
FY 2026 Proposed Debt Service Budget

		FY 2026	
		Proposed	
		DS Budget	
REVENUES:			
Series 2023	$	2,215,706.25	
TOTAL REVENUES	 $		2,215,706.25 	

EXPENDITURES:			
Series 2023 - Interest 11/1/2025	$	591,568.75	
Series 2023 - Interest 5/1/2026		591,568.75	
Series 2023 - Principal 5/1/2026		450,000.00	
TOTAL EXPENDITURES	 $		1,633,137.50 	

EXCESS REVENUES (Series 2023 - Interest 11/1/2026)	

 $		

582,568.75 	

Page 1 of 1

Poitras East CDD Budget Item Descriptions FY 2025 – 2026

Revenues

On-Roll Assessments

The District can levy a Non-Ad Valorem assessment on all the assessable property within the District in order to pay for the operating expenditures during the Fiscal Year. Assessments collected via the tax collector are referred to as “On-Roll Assessments.”

Carryforward Revenue

Unused income from a prior year which is available as cash for the current year.

General & Administrative Expenses

Supervisor Fees

Chapter 190 of the Florida Statutes allows for a member of the Board of Supervisors to be compensated for meeting attendance and to receive up to $200.00 per meeting plus payroll taxes. The amount for the Fiscal Year is based upon all supervisors attending the meetings.

Directors’ & Officers’ (D&O) Insurance

Supervisors’ and Officers’ liability insurance.

Trustee Services

The Trustee submits invoices annually for services rendered on bond series. These fees are for maintaining the district trust accounts.

Management

The District receives Management and Administrative services as part of a Management Agreement with PFM Group Consulting, LLC. These services are further outlined in Exhibit “A” of the Management Agreement.

Engineering

The District’s engineer provides general engineering services to the District. Among these services are attendance at and preparation for monthly board meetings, review of invoices, and all other engineering services as requested by the district throughout the year.

Poitras East CDD Budget Item Descriptions FY 2025 – 2026

Disclosure

When bonds are issued for the District, the Bond Indenture requires continuing disclosure, which the dissemination agent provides to the trustee and bond holders.
Property Appraiser

The cost incurred for a copy of the annual parcel listing for parcels within the District from the county.
District Counsel

The District’s legal counsel provides general legal services to the District. Among these services are attendance at and preparation for monthly board meetings, review of operating and maintenance contracts, and all other legal services as requested by the District throughout the year.

Assessment Administration

The District can levy a Non-Ad Valorem assessment on all the assessable property within the District in order to pay for the operating expenditures during the Fiscal Year. It is typically collected via the Tax Collector. The District Manager submits an Assessment Roll to the Tax Collector annually by the deadline set by the Tax Collector or Property Appraiser.

Reamortization Schedules

When debt is paid on a bond series, a new amortization schedule must be recalculated. This can occur up to four times per year per bond issue.

Audit

Chapter 218 of the Florida Statutes requires a District to conduct an annual financial audit by an Independent Certified Public Accounting firm. Some exceptions apply.

Arbitrage Calculation
Annual computations are necessary to calculate arbitrage rebate liability to ensure the District's compliance with all tax regulations.

Tax Preparation
Annual fee to file Forms 1099 and 1096 with the Internal Revenue Service.

Travel and Per Diem

Travel to and from meetings as related to the District.

Telephone

Telephone and fax machine services.

Postage & Shipping

Mail, overnight deliveries, correspondence, etc.

Poitras East CDD Budget Item Descriptions FY 2025 – 2026

Copies

Printing and binding Board agenda packages, letterhead, envelopes, and copies.

Legal Advertising

The District will incur expenditures related to legal advertising. The items for which the District will advertise include, but are not limited to, monthly meetings, special meetings, and public hearings for the District.

Bank Fees
Bank fees associated with the services the District uses with the bank (e.g. remote deposit capture, positive pay, wire transfers, ACH payments, monthly maintenance, etc.).

Miscellaneous
Other general & administrative expenses incurred throughout the year.

Meeting Room

Fee charged for renting a room for the monthly advertised meeting.
Office Supplies

General office supplies associated with the District.

Web Site Maintenance

Website maintenance fee.
Holiday Decorations
District decorations for the holidays.

Dues, Licenses & Fees

The District is required to pay an annual fee to the Department of Economic Opportunity.

Field Operations

Electric Utility Services

Electric
The District pays for electric meters used on District-owned roads.

Poitras East CDD Budget Item Descriptions FY 2025 – 2026

Water-Sewer Combination Services
Water Reclaimed

Water used for irrigation.

Other Physical Environment
General Insurance

General liability insurance.
Property & Casualty Insurance

Insurance to protect property and cover casualty.

Other Insurance

Insurance to protect the District not otherwise covered under D&O, General, or Property & Casualty.

Irrigation Repairs
Inspection and repair of irrigation system.

Landscaping Maintenance & Material

Contracted landscaping within the boundaries of the District.

Tree Trimming

Trimming of trees on District property.

Flower & Plant Replacement

Purchase of materials and labor to replace flowers and plants within the District.

Contingency

Other Field Operations expenses incurred throughout the year.

Pest Control

Pest control services.

Road & Street Facilities
Entry and Wall Maintenance

Maintenance of entrance(s) and walls within the District.

Hardscape Maintenance

Poitras East CDD Budget Item Descriptions FY 2025 – 2026
Purchase or maintenance of hard, yet “movable,” parts of landscape, such gravel, paving, and stones.
Alleyway Maintenance

Maintenance for alleyways within the District.

Streetlights
Streetlighting expenses within the District.

Accent Lighting

Accent lighting expenses within the District.

Liftstation Maintenance
Lift station expenses within the District.

Parks & Recreation
Personnel Leasing Agreement – Administrator

The lease of outside personnel for administrative duties per signed agreement.

Personnel Leasing Agreement – Irrigation Specialist

The lease of outside personnel for irrigation duties per signed agreement.

Reserves

Infrastructure Capital Reserve

Funds reserved for infrastructure capital repairs/maintenance/replacement. These funds are kept in a separate bank account.

Alleyway Reserve
Funds reserved for alleyway repairs. These funds are kept in a separate bank account.

Other Income (Expense)

Interest Income

Income from interest earnings.

Poitras East Community Development District

Resolution 2025-12,
Adopting an Assessment Roll for Fiscal Year 2026 Budget and Certifying Special Assessments for Collection
(Exhibit B provided under separate cover)

RESOLUTION 2025-12

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT PROVIDING FOR FUNDING FOR THE FY 2026 ADOPTED BUDGET(S); PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS, INCLUDING BUT NOT LIMITED TO PENALTIES AND INTEREST THEREON; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Poitras East Community Development District (“District”) is a local unit of special- purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District, located in Orange County, Florida (“County”); and
WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District’s adopted capital improvement plan and Chapter 190, Florida Statutes; and

WHEREAS, for the fiscal year beginning October 1, 2025, and ending September 30, 2026 (“FY 2026”), the Board of Supervisors (“Board”) of the District has determined to undertake various operations and maintenance and other activities described in the District’s budget (“Adopted Budget”), attached hereto as Exhibit A; and
WHEREAS, pursuant to Chapter 190, Florida Statutes, the District may fund the Adopted Budget through the levy and imposition of special assessments on benefitted lands within the District and, regardless of the imposition method utilized by the District, under Florida law the District may collect such assessments by direct bill, tax roll, or in accordance with other collection measures provided by law; and

WHEREAS, in order to fund the District’s Adopted Budget, the District’s Board now desires to adopt this Resolution setting forth the means by which the District intends to fund its Adopted Budget.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT:
FUNDING. The District’s Board hereby authorizes the funding mechanisms for the Adopted Budget as provided further herein and as indicated in the Adopted Budget attached hereto as Exhibit A and the assessment roll attached hereto as Exhibit B (“Assessment Roll”).

OPERATIONS AND MAINTENANCE ASSESSMENTS.

Benefit Findings. The provision of the services, facilities, and operations as described in Exhibit A confers a special and peculiar benefit to the lands within the District, which benefit exceeds or equals the cost of the assessments. The allocation of the assessments to the specially benefitted lands is shown in Exhibit A and Exhibit B and is hereby found to be fair and reasonable.

O&M Assessment Imposition. Pursuant to Chapter 190, Florida Statutes, a special assessment for operations and maintenance (“O&M Assessment(s)”) is hereby levied and imposed on benefitted lands within the District and in accordance with Exhibit A and Exhibit B. The lien of the O&M Assessments imposed and levied by this Resolution shall be effective upon passage of this Resolution.
Maximum Rate. Pursuant to Section 197.3632(4), Florida Statutes, the lien amount shall serve as the “maximum rate” authorized by law for operation and maintenance assessments.

DEBT SERVICE SPECIAL ASSESSMENTS. The District’s Board hereby certifies for collection the FY 2026 installment of the District’s previously levied debt service special assessments (“Debt Assessments,” and together with the O&M Assessments, the “Assessments”) in accordance with this Resolution and as further set forth in Exhibit A and Exhibit B, and hereby directs District staff to affect the collection of the same.
COLLECTION AND ENFORCEMENT; PENALTIES; INTEREST.  Pursuant to Chapter 190,
Florida Statutes, the District is authorized to collect and enforce the Assessments as set forth below.

Tax Roll Assessments. To the extent indicated in Exhibit A and Exhibit B, those certain O&M Assessments (if any) and/or Debt Assessments (if any) imposed on the “Tax Roll Property” identified in Exhibit B shall be collected by the County Tax Collector at the same time and in the same manner as County property taxes in accordance with Chapter 197, Florida Statutes (“Uniform Method”). That portion of the Assessment Roll which includes the Tax Roll Property is hereby certified to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County property taxes. The District’s Board finds and determines that such collection method is an efficient method of collection for the Tax Roll Property.
Direct Bill Assessments. To the extent indicated in Exhibit A and Exhibit B, those certain O&M Assessments (if any) and/or Debt Assessments (if any) imposed on “Direct Collect Property” identified in Exhibit B shall be collected directly by the District in accordance with Florida law, as set forth in Exhibit A and Exhibit B. The District’s Board finds and determines that such collection method is an efficient method of collection for the Direct Collect Property.
Due Date (O&M Assessments). O&M Assessments directly collected by the District shall be due and payable in full on December 1, 2025; provided, however, that, to the extent permitted by law, the O&M Assessments due may be paid in several partial, deferred payments and according to the following schedule: 50% due no later than December 1, 2025, 25% due no later than February 1, 2026 and 25% due no later than
May 1, 2026.

Due Date (Debt Assessments). Debt Assessments directly collected by the District shall be due and payable in full on December 1, 2025; provided, however, that, to the extent permitted by law, the Debt Assessments due may be paid in several partial, deferred payments and according to the following schedule: 50% due no later than December 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(s) stated above, the whole of such Assessment, including any remaining partial, deferred payments for the Fiscal Year: shall immediately become due and payable; shall accrue interest, penalties in the amount of one percent (1%) per month, and all costs of collection and enforcement; and shall either be enforced pursuant to a foreclosure action, or, at the District’s sole discretion, collected pursuant to the Uniform Method on a future tax bill, which amount may include penalties, interest, and costs of collection and enforcement. Any prejudgment interest on delinquent Assessments shall accrue at the rate of any bonds secured by the Assessments, or at the statutory prejudgment interest rate, as applicable. 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 pursuant to Chapter 170, Florida Statutes, or other applicable law to collect and enforce the whole Assessment, as set forth herein.
Future Collection Methods. The District’s decision to collect Assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.

ASSESSMENT ROLL; AMENDMENTS. The Assessment Roll, attached hereto as Exhibit B, is hereby certified for collection. The Assessment Roll shall be collected pursuant to the collection methods provided above. The proceeds therefrom shall be paid to the District. The District Manager shall keep apprised of all updates made to the County property roll by the Property Appraiser after the date of this Resolution and shall amend the Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property roll.
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.

EFFECTIVE DATE. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board.

PASSED AND ADOPTED this 19th day of August 2025.

ATTEST:	POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary

By:	 Its:	

Exhibit A:	Budget
Exhibit B:	Assessment Roll

EXHIBIT A

Poitras East CDD
FY 2026 Proposed O&M Budget

Actual Through 7/31/2025		Anticipated 8/2025 - 9/2025		Anticipated FY 2025 Total		FY 2025
Adopted Budget		FY 2026
Proposed Budget	

Revenues											
On-Roll Assessments	$	666,348.91		$	56,101.09		$ 722,450.00		$	722,450.00		$	722,450.00	
Carryforward Revenue		69,139.25		13,827.85		82,967.10		82,967.10		64,763.90	
Net Revenues	$ 735,488.16		$	69,928.94		$ 805,417.10		$	805,417.10		$	787,213.90	
General & Administrative Expenses											
Supervisor Fees	$	1,400.00		$	400.00		$	1,800.00		$	7,200.00		$	12,000.00	
Directors' & Officers' (D&O) Insurance		2,983.00		-		2,983.00		3,206.20		3,430.45	
Trustee Services		13,514.21		-		13,514.21		13,451.64		13,451.64	
Management		32,083.30		6,416.70		38,500.00		38,500.00		38,500.00	
Engineering		8,982.12		2,994.03		11,976.15		19,500.00		19,500.00	
Disclosure		3,750.00		1,250.00		5,000.00		5,000.00		7,500.00	
Property Appraiser		-		-		-		2,000.00		2,000.00	
District Counsel		13,243.50		6,621.76		19,865.26		30,000.00		30,000.00	
Assessment Administration		7,500.00		-		7,500.00		7,500.00		15,000.00	
Reamortization Schedules		-		250.00		250.00		250.00		250.00	
Audit		7,200.00		-		7,200.00		7,200.00		10,300.00	
Arbitrage Calculation		-		1,000.00		1,000.00		1,000.00		1,000.00	
Tax Preparation		-		-		-		-		26.40	
Travel and Per Diem		17.96		3.60		21.56		300.00		300.00	
Telephone		-		4.16		4.16		25.00		25.00	
Postage & Shipping		89.43		17.88		107.31		500.00		750.00	
Copies		-		166.66		166.66		1,000.00		1,250.00	
Legal Advertising		2,809.95		562.00		3,371.95		7,500.00		7,500.00	
Bank Fees		20.00		-		20.00		180.00		48.00	
Miscellaneous		-		1,166.66		1,166.66		7,000.00		4,500.00	
Meeting Room		-		41.66		41.66		250.00		250.00	
Office Supplies		-		-		-		250.00		250.00	
Web Site Maintenance		2,250.00		570.00		2,820.00		3,000.00		2,940.00	
Holiday Decorations		750.00		-		750.00		3,000.00		1,250.00	
Dues, Licenses, and Fees		175.00		-		175.00		175.00		175.00	
Total General & Administrative Expenses	$	96,768.47		$	21,465.11		$ 118,233.58		$	157,987.84		$	172,196.49	

Poitras East CDD
FY 2026 Proposed O&M Budget

		Actual Through 7/31/2025		Anticipated 8/2025 - 9/2025		Anticipated FY 2025 Total	FY 2025
Adopted Budget	FY 2026
Proposed Budget	
Field Operations													
Electric Utility Services													
Electric	$	2,077.07		$	415.42		$	2,492.49	$	5,000.00	$	5,000.00	
Water-Sewer Combination Services													
Water Reclaimed		9,109.66		1,821.94		10,931.60			30,000.00			15,000.00	
Other Physical Environment													
General Insurance		3,648.00		-		3,648.00			3,920.35			4,195.20	
Property & Casualty Insurance		15,099.00		-		15,099.00			16,855.55			17,363.85	
Other Insurance		-		-		-			100.00			1,500.00	
Irrigation Repairs		49,267.00		9,853.40		59,120.40			45,000.00			51,000.00	
Landscaping Maintenance & Material		152,679.10		30,535.82		183,214.92			290,000.00			290,000.00	
Tree Trimming		-		3,333.34		3,333.34			20,000.00			20,000.00	
Flower & Plant Replacement		-		4,166.66		4,166.66			25,000.00			25,000.00	
Contingency		13,571.82		2,714.36		16,286.18			35,958.36			35,958.36	
Pest Control		1,190.00		-		1,190.00			595.00			1,500.00	
Road & Street Facilities													
Entry and Wall Maintenance		750.00		150.00		900.00			6,000.00			6,000.00	
Hardscape Maintenance		-		1,666.66		1,666.66			10,000.00			10,000.00	
Alleyway Maintenance		-		1,666.66		1,666.66			10,000.00			10,000.00	
Streetlights		14,631.81		2,926.36		17,558.17			41,500.00			20,000.00	
Accent Lighting		-		83.34		83.34			500.00			500.00	
Liftstation Maintenance		8,000.30		1,600.06		9,600.36			20,000.00			15,000.00	
Parks & Recreation													
Personnel Leasing Agreement - Administrator		5,000.00		1,000.00		6,000.00			18,000.00			18,000.00	
Personnel Leasing Agreement - Irrigation Specialist		5,000.00		1,000.00		6,000.00			18,000.00			18,000.00	
Reserves													
Infrastructure Capital Reserve		-		40,000.00		40,000.00			40,000.00			40,000.00	
Alleyway Reserve		-		15,000.00		15,000.00			15,000.00			15,000.00	
Total Field Operations Expenses	$ 280,023.76		$ 117,934.02		$ 397,957.78	$	651,429.26	$	619,017.41	
Total Expenses	 $ 376,792.23 		 $ 139,399.13 		 $ 516,191.36 	 $	809,417.10 	 $	791,213.90 	
Income (Loss) from Operations	$	358,695.93		$  (69,470.00)		$ 289,225.74		$	(4,000.00)		$	(4,000.00)	
Other Income (Expense)													
Interest Income	$	17,448.75		$	44.56		$	17,493.31	$	4,000.00	$	4,000.00	
Total Other Income (Expense)	$	17,448.75		$	44.56		$	17,493.31	
$	4,000.00	
$	4,000.00	
Net Income (Loss)	$	376,144.68		$  (69,425.44)		$ 306,719.05		$	-		$	-	

Poitras East CDD
FY 2026 Proposed Debt Service Budget

		FY 2026	
		Proposed	
		DS Budget	
REVENUES:			
Series 2023	$	2,215,706.25	
TOTAL REVENUES	 $		2,215,706.25 	

EXPENDITURES:			
Series 2023 - Interest 11/1/2025	$	591,568.75	
Series 2023 - Interest 5/1/2026		591,568.75	
Series 2023 - Principal 5/1/2026		450,000.00	
TOTAL EXPENDITURES	 $		1,633,137.50 	

EXCESS REVENUES (Series 2023 - Interest 11/1/2026)	

 $		

582,568.75 	

Page 1 of 1

EXHIBIT B

Poitras East Community Development District

Resolution 2025-13,
Adopting Goals, Objectives, Performance Measures and Standards

RESOLUTION 2025-13

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT ADOPTING GOALS, OBJECTIVES, AND PERFORMANCE MEASURES AND STANDARDS; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the Poitras East Community Development District (the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes; and

WHEREAS, effective July 1, 2024, the Florida Legislature adopted House Bill 7013, codified as Chapter 2024-136, Laws of Florida (“HB 7013”) and creating Section 189.0694, Florida Statutes; and
WHEREAS, pursuant to HB 7013 and Section 189.0694, Florida Statutes, beginning October 1, 2024, the District shall establish goals and objectives for the District and create performance measures and standards to evaluate the District’s achievement of those goals and objectives; and
WHEREAS, the District Manager has prepared the attached goals, objectives, and performance measures and standards and presented them to the Board of the District; and

WHEREAS, the District’s Board of Supervisors (“Board”) finds that it is in the best interests of the District to adopt by resolution the attached goals, objectives and performance measures and standards.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT:
SECTION 1. The recitals so stated are true and correct and by this reference are incorporated into and form a material part of this Resolution.
SECTION 2.  The District Board of Supervisors hereby adopts the goals, objectives and performance measures and standards as provided in Exhibit A. The District Manager shall take all actions to comply with Section 189.0694, Florida Statutes, and shall prepare an annual report regarding the District’s success or failure in achieving the adopted goals and objectives for consideration by the Board of the District.

SECTION 3.  If any provision of this resolution is held to be illegal or invalid, the other provisions shall remain in full force and effect.

SECTION 4.	This resolution shall become effective upon its passage and shall remain in effect unless rescinded or repealed.
PASSED AND ADOPTED this 19th day of August, 2025.

ATTEST:	POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairman, Board of Supervisors

Exhibit A: Performance Measures/Standards and Annual Reporting

Exhibit A

Exhibit A:
Goals, Objectives and Annual Reporting Form

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 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 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: 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. Publish approved budget amendments on the CDD’s website within five days of Board approval. 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:		

District Manager:			Date:	 Print Name:	

Poitras East Community Development District

Operation and Maintenance Expenditures Paid in July 2025 in an amount totaling $39,081.46

POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT
DISTRICT OFFICE • 3501 QUADRANGLE BLVD STE 270 • ORLANDO, FL 32817
PHONE: (407) 723-5900 • FAX: (407) 723-5901

Operation and Maintenance Expenditures For Board Approval

Attached please find the check register listing Operations and Maintenance expenditures paid from July 1, 2025 through July 31, 2025. This does not include expenditures previously approved by the Board.

The total items being presented:    $39,081.46

Approval of Expenditures:

    Chairman

    Vice Chairman

    Assistant Secretary

Poitras East CDD
AP Check Register (Current by Bank)
Check Dates: 7/1/2025 to 7/31/2025

heck No.	ate	tatus*	Vendor ID	Payee Na e	A ount	
BANK ID: OM1705 - CIT' NATIONAL BANK	001-101-0000-00-01	
1 55	07/02/25	P	D,- C	Dona$% & c'ntosh Associates		(1)3*1+20	
1 5/	07/02/25	P	.01A.	.utak Rock		(1)1**+00	
1 57	07/02/25	P	,R324-	,r$an%o 2entine$		(21 +50	
1 5 	07/0 /25	P	C4PRA	Ce5ra 3an%sca5e		(*20+00	
1 5 	07/0 /25	P	P6 7C	P6 7rou5 Consu$ting		(2*+1*	
1 /0	07/0 /25	P	873,BA	87$oba$1ech		(300+00	
1 /1	07/1*/25	P	C4PRA	Ce5ra 3an%sca5e		(/)500+00	
1 /2	07/2 /25	P	B4R A-	Ber9an Construction		(1)200+00	
1 /3	07/2 /25	P	C4PRA	Ce5ra 3an%sca5e		(17)//7+ 1	
1 /*	07/2 /25	P	P6 7C	P6 7rou5 Consu$ting		(*)*5 +33	
1 /5	07/2 /25	P	2 11	2unshine 11		(25+30	
1 //	07/2 /25	P	1R0214	02 Bank as 1rustee :or Poitras		(23)/1 +10	
1 /7	07/2 /25	P	873,BA	87$oba$1ech		(135+00	
1 / 	07/30/25	P	C4PRA	Ce5ra 3an%sca5e		(1)250+00	
1 / 	07/30/25	P	D,- C	Dona$% & c'ntosh Associates		(50 + 0	
1 70	07/30/25	P	,R324-	,r$an%o 2entine$		(21 +50	
1 71	07/30/25	P	R3484<	Richar% 3e;ey		(200+00	
1 72	07/30/25	P	02'C	02'C 3ocating 2er;ices		(353+/ 	
					BANK OM1705 REGISTER TOTAL:	$59,586.46	
BANK ID: OM-ACH - CIT' NATIONAL BANK - ACH 2 3IRES	001-101-0000-00-01	
70025	07/21/25	,0C	,r$an%o 0ti$ities Co99ission		(2) 3 +10	
7002/	07/2 /25	&R4	&in% Ri;er 4n;iron9enta$		(175+00	
				BANK OM-ACH REGISTER TOTAL:	$3,113.10	
				GRAND TOTAL :	$62,699.56	

* Check Status Types: "P" - Printed ; "M" - Manual ; "V" - Void ( Void Date ); "A" - Application; "E" - EFT
** Denotes broken check seq ence.

Poitras East CDD
July 2025 AP Remittance Report

BANK:	OM1705	CHECK:	1855	AMOUNT:	$1,341.20	DATE:	07/02/25	VEND ID:	DONMC			
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
06/20/25	47420			PA 292 - Eng. srvs. thru 05/30				$0.00		$1,341.20	
				TOTALS:
AMOUNT:					$0.00
KUTAK		$1,341.20	
BANK:	OM1705	CHECK:	1856		$1,144.00	DATE:	07/02/25	VEND ID:				
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
06/23/25	3583045			PA 292 - Gen. legal thru 05/31				$0.00		$1,144.00	
				TOTALS:
AMOUNT:					$0.00
ORLSEN		$1,144.00	
BANK:	OM1705	CHECK:	1857		$219.50	DATE:	07/02/25	VEND ID:				
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
06/15/25	OSC118605119		PA 292 - Ad: 7813953 ; CU80003				$0.00		$219.50	
				TOTALS:					$0.00		$219.50	
BANK:	OM1705	CHECK:	1858	AMOUNT:	$420.00	DATE:	07/09/25	VEND ID:	CEPRA			
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
06/30/25	O-S8337			PA 293 - Jun. Luminary B mainl				$0.00		$420.00	
				TOTALS:					$0.00		$420.00	
BANK:	OM1705	CHECK:	1859	AMOUNT:	$24.14	DATE:	07/09/25	VEND ID:	PFMGC			
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
06/18/25
07/01/25	136771
OE-EXP-07-2025-31		PA 292 - Stop payment fee on c PA 293 - Jun. postage				$0.00
$0.00		$20.00
$4.14	
				TOTALS:					$0.00		$24.14	
BANK:	OM1705	CHECK:	1860	AMOUNT:	$300.00	DATE:	07/09/25	VEND ID:	VGLOBA			
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
06/30/25	7451			PA 293 - Apr. - Jun. ADA audit				$0.00		$300.00	
				TOTALS:					$0.00		$300.00	
BANK:	OM1705	CHECK:	1861	AMOUNT:	$6,500.00	DATE:	07/14/25	VEND ID:	CEPRA			
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
02/28/25	O-S7609			PA 293 - Feb. mainline leak re				$0.00		$6,500.00	
				TOTALS:
AMOUNT:					$0.00
OUC		$6,500.00	
BANK:	OM-ACH	CHECK:	70025		$2,938.10	DATE:	07/21/25	VEND ID:				
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
07/03/25
07/03/25
07/03/25
07/03/25	10986-070325
10986-070325
10986-070325
10986-070325		PA 294 - OUC 2025.07.03 Electr
PA 294 - OUC 2025.07.03 Reclai
PA 294 - OUC 2025.07.03 Street
PA 294 - OUC 2025.07.03 Taxes				$0.00
$0.00
$0.00
$0.00		$210.60
$1,094.34
$1,627.53
$5.63	
				TOTALS:
AMOUNT:					$0.00
WRE		$2,938.10	
BANK:	OM-ACH	CHECK:	70026		$175.00	DATE:	07/29/25	VEND ID:				
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
07/10/25	6936649			PA 294 - Lift station maint. o				$0.00		$175.00	
				TOTALS:					$0.00		$175.00	
BANK:	OM1705	CHECK:	1862	AMOUNT:	$1,200.00	DATE:	07/29/25	VEND ID:	BERMAN			
Date	Invoice Number		Invoice Description				Discount Taken		Amount Paid	
07/01/25
07/01/25
07/01/25	2095
2097
2097		PA 293 - Jul. lift station mai PA 293 - Jul. administrator ag PA 293 - Jul. irrigation speci				$0.00
$0.00
$0.00		$200.00
$500.00
$500.00	
			TOTALS:				$0.00		$1,200.00	

Poitras East CDD
July 2025 AP Remittance Report

BANK:	OM1705	CHECK:	1863	AMOUNT:	$17,667.91	DATE:	07/29/25	VEND ID:	CEPRA			
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
07/01/25
07/01/25	O-S8378 O-S8378			PA 293 - Jul. landscape maint, PA 293 - Jul. irrigation				$0.00
$0.00		$15,267.91
$2,400.00	
				TOTALS:
AMOUNT:					$0.00
PFMGC		$17,667.91	
BANK:	OM1705	CHECK:	1864		$4,458.33	DATE:	07/29/25	VEND ID:				
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
07/07/25
07/01/25	137230
DM-07-2025-52		PA 294 - Series 2023 - 2025.Q3 PA 294 - DM fee: Jul. 2025				$0.00
$0.00		$1,250.00
$3,208.33	
				TOTALS:
AMOUNT:					$0.00
S811		$4,458.33	
BANK:	OM1705	CHECK:	1865		$25.30	DATE:	07/29/25	VEND ID:				
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
06/30/25
06/30/25	PS-INV1049879 PS-INV1049879		PA 294 - Annual assessment 06/ PA 294 - Annual assessment 10/				$0.00
$0.00		$8.46
$16.84	
				TOTALS:					$0.00		$25.30	
BANK:	OM1705	CHECK:	1866	AMOUNT:	$23,618.10	DATE:	07/29/25	VEND ID:	TRUSTE			
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
07/16/25	2025.07.15		S2023 FY25 DS (239115000) Dist				$0.00		$23,618.10	
				TOTALS:
AMOUNT:					$0.00
VGLOBA		$23,618.10	
BANK:	OM1705	CHECK:	1867		$135.00	DATE:	07/29/25	VEND ID:				
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
07/01/25	7484			PA 294 - Jul. website maint.				$0.00		$135.00	
				TOTALS:					$0.00		$135.00	
BANK:	OM1705	CHECK:	1868	AMOUNT:	$1,250.00	DATE:	07/30/25	VEND ID:	CEPRA			
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
07/18/25
07/18/25	O-S8431 O-S8432			PA 295 - Jul. mainline repair PA 295 - Jul. mainline repair				$0.00
$0.00		$750.00
$500.00	
				TOTALS:
AMOUNT:					$0.00
DONMC		$1,250.00	
BANK:	OM1705	CHECK:	1869		$509.80	DATE:	07/30/25	VEND ID:				
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
07/18/25	47551			PA 295 - Eng. srvs. thru 06/27				$0.00		$509.80	
				TOTALS:					$0.00		$509.80	
BANK:	OM1705	CHECK:	1870	AMOUNT:	$219.50	DATE:	07/30/25	VEND ID:	ORLSEN			
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
07/13/25	OSC120245940		PA 295 - Ad: 7823512 ; CU80003				$0.00		$219.50	
				TOTALS:					$0.00		$219.50	
BANK:	OM1705	CHECK:	1871	AMOUNT:	$200.00	DATE:	07/30/25	VEND ID:	RLEVEY			
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
07/15/25	2025.07.15		PA 295 - Supervisor fee 2025.0				$0.00		$200.00	
				TOTALS:					$0.00		$200.00	
BANK:	OM1705	CHECK:	1872	AMOUNT:	$353.68	DATE:	07/30/25	VEND ID:	USIC			
Date	Invoice Number		Invoice Description				Discount Taken		Amount Paid	
06/30/25	744324		PA 295 - Ticket and service fe				$0.00		$353.68	
			TOTALS:				$0.00		$353.68	

Poitras East Community Development District

Requisition Nos. 2020-412 – 2020-419 Paid in July 2025 in an amount totaling $274,747.62

POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT
DISTRICT OFFICE • 3501 QUADRANGLE BLVD STE 270 • ORLANDO, FL 32817 PHONE: (407) 723-5900 • FAX: (407) 723-5901

Requisition Recap For Board Approval

Attached please find the listing of requisitions approved to be paid from bond funds from July 1, 2025 through July 31, 2025. This does not include requisitions previously approved by the Board.

REQUISITION NO.	PAYEE	AMOUNT	
S2020-412	Donald W McIntosh Associates	$15,925.75	
S2020-413	Jr. Davis Construction Co.	$23,987.50	
S2020-414	Kutak Rock	$770.50	
S2020-415	Jr. Davis Construction Co.	$165,317.10	
S2020-416	Poitras East CDD	$9,994.86	
S2020-417	Poitras East CDD	$43,813.11	
S2020-418	Boggy Creek Improvement District	$47.65	
S2020-419	Donald W McIntosh Associates	$14,891.15	
	TOTAL	$274,747.62	

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		XtºÎ“rt¿ Z‘¹°ËŽ� 0"/ 0/202" - $828.10	
	Ô	A­Î°”rt !$!2$ …¶ R¶° trÂ 2 "!1 (GË©”­l¶Ó 3°Ë¦tÏl·s 8ÒÄt­¿”°­ & F”© 3·l¯r� 4·tt¥	
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Poi" a! Ea!# S2020 Req 412: Donald W McIn"o!h A!!ocia$e!	Page 1 of 1

By Amanda Lane at 2:17 pm, Jul 01, 2025

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Poi$!a# Ea#$ S2020 Re 413: J!. Da(i# Con#%"&c%ion Co., Inc.	J'ne 27, 2025	Page 1 of 1

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Poi!s East S2020 Req 417: Poi ras Eas	J"l# 11, 2025	Page 1 of 1

By Amanda Lane at 9:42 am, Jul 15, 2025

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P i&#a% Ea$& S2020 Re" 418: gg) C#eek Im!# (emen& i%&#ict	J'l) 23, 2025	Page 1  f 1

By Amanda Lane at 9:53 am, Jul 30, 2025

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bhe underkigne	eąby æer cernàes that such Ĉuësition conta=ns no item representíg payment on account o9 any retained ûrÖtageŸ "hich the Dis+ict is a the Úte o9 such c$rmfcate @tit%ed to retaint
^ :s h$reby ćsenCed by the ond$rsìgne that the \oard oR the Dis+Tct has approved this rejuisimon or has approved the ď?igc con+act "ith Āesp?t o "h:ch disbuĂsements pursuant to Ĕs re‰uisinon are due and payab%eª
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Poi#a! Ea!" S2020 Re 419: Donald W cln"o!h !!ocia"e!	Page 1 of 1

By Amanda Lane at 9:53 am, Jul 30, 2025

Poitras East Community Development District

Work Authorization/Proposed Services (if applicable)

Poitras East Community Development District

District’s Financial Position and Budget to Actual YTD

Poitras East
Community Development District
July 2025 Financial Package

July 31, 2025

PFM Group Consulting LLC
3501 Quadrangle Boulevard
Suite 270
Orlando, FL 32817-8329
(407) 723-5900

Poitras East CDD
Statement of Financial Position As of 7/31/2025	
	
General Fund	
Debt Service Fund		
Capital Projects Fund		
Long-Term Debt Fund			
Total	
		
Assets								
Current Assets										
General Checking Account	$	831,266.14							$	831,266.14	
Alleyway & Infrastructure Capital Res.	160,330.83								160,330.83	
Assessments Receivable	56,107.66								56,107.66	
Prepaid Expenses	3,257.74								3,257.74	
Assessments Receivable		$	157,470.06							157,470.06	
Due From Other Funds		23,618.10							23,618.10	
Series 2020 Debt Service Reserve		665,946.60							665,946.60	
Series 2023 Debt Service Reserve		814,046.25							814,046.25	
Series 2023 Revenue		556,202.25							556,202.25	
Series 2023 Prepayment		322.50							322.50	
Series 2023 Acquisition/Construction		
		$	24,417.83					24,417.83	
Total Current Assets	$  1,050,962.37	$ 2,217,605.76		$	24,417.83		$	-		$	3,292,985.96	

Investments
Amount Available in Debt Service Funds Amount To Be Provided
Total Investments									

$	2,036,517.60		

$	

2,036,517.60	
									21,768,482.40			21,768,482.40	
	$	-		$	-		$	-		$ 23,805,000.00		$	23,805,000.00	
Total Assets	$  1,050,962.37	$ 2,217,605.76		$	24,417.83		$ 23,805,000.00		$	27,097,985.96	

	Poitras East CDD	
	Statement of Financial Position	
	As of 7/31/2025	
	
General Fund	
Debt Service Fund	
Capital Projects Fund	
	Liabilities and Net Assets	
Current Liabilities		
Deferred Revenue	$	56,107.66	
Deferred Revenue	$	157,470.06	
Retainage Payable	$	242,837.15	
Total Current Liabilities	$	56,107.66	$	157,470.06	$	242,837.15	

Long Term Liabilities		
Revenue Bonds Payable - Long-Term		
Total Long Term Liabilities	$	-	$	-	$	-	
Total Liabilities	$	56,107.66	$	157,470.06	$	242,837.15	

Net Assets		
Net Assets, Unrestricted	$	(63,275.11)	
Net Assets - General Government	751,124.39	
Current Year Net Assets - General Government	307,005.43	
Net Assets, Unrestricted	$ 1,827,599.59	
Current Year Net Assets, Unrestricted	232,536.11	
Net Assets, Unrestricted	$	(330,737.53)	
Current Year Net Assets, Unrestricted	112,318.21	
Total Net Assets	$	994,854.71	$ 2,060,135.70	$	(218,419.32)	
		
Total Liabilities and Net Assets	$  1,050,962.37	$ 2,217,605.76	$	24,417.83	

$

$	(63,275.11)
751,124.39
307,005.43
1,827,599.59
232,536.11
(330,737.53)
112,318.21

2,836,571.09	
		
$	27,097,985.96	

	$	56,107.66	
	157,470.06	
	242,837.15	
$	-		$	456,414.87	

$ 23,805,000.00		
$ 23,805,000.00	
$ 23,805,000.00		$ 23,805,000.00	
$ 23,805,000.00		$ 24,261,414.87	

Long-Term Debt Fund

$	-

$ 23,805,000.00

Total

			

Poitras East CDD Statement of Activities As of 7/31/2025	
	
General Fund	
Debt Service Fund	
Capital Projects Fund	
Long-Term Debt Fund		
Total	

Revenues							
On-Roll Assessments	$ 521,728.86				$	521,728.86	
Off-Roll Assessments	144,620.05					144,620.05	
On-Roll Assessments		$ 1,464,268.50				1,464,268.50	
Inter-Fund Group Transfers In		(0.30)				(0.30)	
Debt Proceeds		534,890.12				534,890.12	
Other Income & Other Financing Sources			$	13,259.00			13,259.00	
Inter-Fund Transfers In			0.30			0.30	
Debt Proceeds			3,864,060.76			3,864,060.76	
Total Revenues	

$ 666,348.91	

$ 1,999,158.32	

$ 3,877,320.06	

$	-	$	6,542,827.29	
Expenses						
Supervisor Fees	$	1,400.00			$	1,400.00	
D&O Insurance	2,983.00				2,983.00	
Trustee Services	13,514.21				13,514.21	
Management	32,083.30				32,083.30	
Engineering	8,982.12				8,982.12	
Disclosure	3,750.00				3,750.00	
District Counsel	13,243.50				13,243.50	
Assessment Administration	7,500.00				7,500.00	
Audit	7,200.00				7,200.00	
Travel and Per Diem	17.96				17.96	
Postage & Shipping	89.43				89.43	
Legal Advertising	2,809.95				2,809.95	
Bank Fees	20.00				20.00	
Web Site Maintenance	2,250.00				2,250.00	
Holiday Decorations	750.00				750.00	
Dues, Licenses, and Fees	175.00				175.00	
Electric	2,077.07				2,077.07	
Water Reclaimed	9,109.66				9,109.66	
General Insurance	3,648.00				3,648.00	
Property & Casualty	15,099.00				15,099.00	
Irrigation Parts	49,267.00				49,267.00	
Landscaping Maintenance & Material	152,679.10				152,679.10	
Contingency	13,571.82				13,571.82	
Pest Control	1,190.00				1,190.00	

Poitras East CDD Statement of Activities As of 7/31/2025	
	
General Fund		
Debt Service Fund		
Capital Projects Fund		
Long-Term Debt Fund			
Total	
Entry and Wall Maintenance	$	750.00								$	750.00	
Streetlights	14,631.81									14,631.81	
Liftstation Maintenance	8,000.30									8,000.30	
Personnel Leasing Agreement	10,000.00									10,000.00	
Principal Payments (Series 2023)			$	430,000.00							430,000.00	
Interest Payments (Series 2020)			182,973.82							182,973.82	
Interest Payments (Series 2023)			1,200,337.50							1,200,337.50	
Engineering					$	199,755.35					199,755.35	
District Counsel					6,601.50					6,601.50	
Legal Advertising					516.25					516.25	
Property & Casualty					10,360.00					10,360.00	
Contingency					3,549,077.59					3,549,077.59	
Total Expenses	$ 376,792.23		$ 1,813,311.32		$ 3,766,310.69		$	-		$	5,956,414.24	
Other Revenues (Expenses) & Gains (Losses)												
Interest Income	$	17,448.75								$	17,448.75	
Dividend Income			$	46,689.11							46,689.11	
Dividend Income					$	1,308.84					1,308.84	
Total Other Revenues (Expenses) & Gains (Losses)	$	17,448.75		$	46,689.11		$	1,308.84		$	-		$	65,446.70	
Change In Net Assets	$ 307,005.43		$	232,536.11		$	112,318.21		$	-		$	651,859.75	
Net Assets At Beginning Of Year	$ 687,849.28		$ 1,827,599.59		$	(330,737.53)		$	-		$	2,184,711.34	

Net Assets At End Of Year	
$ 994,854.71		
$ 2,060,135.70		
$	
(218,419.32)		
$	-		
$	
2,836,571.09	

Poitras East CDD
Budget to Actual

YTD Variance	FY 2025
Adopted Budget		Percentage Spent	

$	64,307.24	$	
722,450.00		
101.80%	
-	82,967.10		83.33%	
$	64,307.24	$	805,417.10		91.32%	

$	(4,600.00)	$	
7,200.00		
19.44%	
311.17	3,206.20		93.04%	
2,304.51	13,451.64		100.47%	
(0.03)	38,500.00		83.33%	
(7,267.88)	19,500.00		46.06%	
(416.67)	5,000.00		75.00%	
(1,666.67)	2,000.00		0.00%	
(11,756.50)	30,000.00		44.15%	
1,250.00	7,500.00		100.00%	
(208.33)	250.00		0.00%	
1,200.00	7,200.00		100.00%	
(833.33)	1,000.00		0.00%	
(232.04)	300.00		5.99%	
(20.83)	25.00		0.00%	
(327.24)	500.00		17.89%	
(833.36)	1,000.00		0.00%	
(3,440.05)	7,500.00		37.47%	
(130.00)	180.00		11.11%	
(5,833.33)	7,000.00		0.00%	
(208.33)	250.00		0.00%	
(208.33)	250.00		0.00%	
(250.00)	3,000.00		75.00%	
(1,750.00)	3,000.00		25.00%	
29.17	175.00		100.00%	
$	(34,888.07)	$	157,987.84		61.25%	

For the Month Ending 7/31/2025

$	666,348.91	$	602,041.67	
	69,139.25	69,139.25	
$	735,488.16	$	671,180.92	

$	
1,400.00	
$	6,000.00	
	2,983.00	2,671.83	
	13,514.21	11,209.70	
	32,083.30	32,083.33	
	8,982.12	16,250.00	
	3,750.00	4,166.67	
	-	1,666.67	
	13,243.50	25,000.00	
	7,500.00	6,250.00	
	-	208.33	
	7,200.00	6,000.00	
	-	833.33	
	17.96	250.00	
	-	20.83	
	89.43	416.67	
	-	833.36	
	2,809.95	6,250.00	
	20.00	150.00	
	-	5,833.33	
	-	208.33	
	-	208.33	
	2,250.00	2,500.00	
	750.00	2,500.00	
	175.00	145.83	
$	96,768.47	$	131,656.54	

Revenues
Assessments Carryforward Revenue
Net Revenues
General & Administrative Expenses
Supervisor Fees D&O Insurance Trustee Services Management Engineering Disclosure Property Appraiser District Counsel
Assessment Administration Reamortization Schedules Audit
Arbitrage Calculation Travel and Per Diem Telephone
Postage & Shipping Copies
Legal Advertising Bank Fees Miscellaneous Meeting Room Office Supplies
Web Site Maintenance Holiday Decorations Dues, Licenses, and Fees
Total General & Administrative Expenses

YTD Actual

YTD Budget

	

	

Poitras East CDD	
Budget to Actual	
For the Month Ending 7/31/2025	

YTD Actual		

YTD Budget		

YTD Variance		
FY 2025
Adopted Budget		

Percentage Spent	
Field Operations														
Electric Utility Services														
Electric	$	2,077.07		$	4,166.67		$	(2,089.60)		$	5,000.00		41.54%	
Water-Sewer Combination Services														
Water Reclaimed		9,109.66			25,000.00			(15,890.34)			30,000.00		30.37%	
Other Physical Environment														
General Insurance		3,648.00			3,266.96			381.04			3,920.35		93.05%	
Property & Casualty Insurance		15,099.00			14,046.29			1,052.71			16,855.55		89.58%	
Other Insurance		-			83.33			(83.33)			100.00		0.00%	
Irrigation Repairs		49,267.00			37,500.00			11,767.00			45,000.00		109.48%	
Landscaping Maintenance & Material		152,679.10			241,666.67			(88,987.57)			290,000.00		52.65%	
Tree Trimming		-			16,666.67			(16,666.67)			20,000.00		0.00%	
Flower & Plant Replacement		-			20,833.33			(20,833.33)			25,000.00		0.00%	
Contingency		13,571.82			29,965.30			(16,393.48)			35,958.36		37.74%	
Pest Control		1,190.00			495.83			694.17			595.00			
Road & Street Facilities														
Entry and Wall Maintenance		750.00			5,000.00			(4,250.00)			6,000.00		12.50%	
Hardscape Maintenance		-			8,333.33			(8,333.33)			10,000.00		0.00%	
Alleyway Maintenance		-			8,333.33			(8,333.33)			10,000.00		0.00%	
Streetlights		14,631.81			34,583.33			(19,951.52)			41,500.00		35.26%	
Accent Lighting		-			416.67			(416.67)			500.00		0.00%	
Liftstation Maintenance		8,000.30			16,666.67			(8,666.37)			20,000.00		40.00%	
Parks & Recreation														
Personnel Leasing Agreement - Administrator		5,000.00			15,000.00			(10,000.00)			18,000.00		27.78%	
Personnel Leasing Agreement - Irrigation Specialist		5,000.00			15,000.00			(10,000.00)			18,000.00		27.78%	
Reserves														
Infrastructure Capital Reserve		-			33,333.33			(33,333.33)			40,000.00		0.00%	
Alleyway Reserve		-			12,500.00			(12,500.00)			15,000.00		0.00%	
Total Field Operations Expenses	$	280,023.76		$	542,857.71		$	(262,833.95)		$ 651,429.26		42.99%	
Total Expenses	$	376,792.23		$	674,514.25		$	(297,722.02)		$	809,417.10		46.55%	

Other Revenues (Expenses) & Gains (Losses)														
Interest Income	$	17,448.75		$	3,333.33		$	14,115.42		$	4,000.00			
Total Other Revenues (Expenses) & Gains	$	17,448.75		$	3,333.33		$	14,115.42		$	4,000.00			
(Losses)														
Net Income (Loss)	$	376,144.68		$	-		$	376,144.68		$	-			

Poitras East CDD Cash Flow

FY24 Inflows	FY24 Outflows	FY25 Inflows	FY25 Outflows	End. Cash	

22,432.45	
(144,707.41)	
-	
(21,730.00)	
534,793.82		
-	(20,847.34)	6.73	(30,760.67)	483,192.54		
-	-	91,433.20	(91,927.51)	482,698.23		
-	-	444,655.41	(263,829.67)	663,523.97		
-	-	140,016.74	(153,663.30)	649,877.41		
-	-	901,427.65	(679,940.64)	871,364.42		
-	-	203,091.25	(207,352.53)	867,103.14		
-	-	135,176.55	(136,850.43)	865,429.26		
-	-	145,650.40	(115,351.78)	895,727.88		
-	-	59,235.71	(93,041.87)	861,921.72		
-	-	85,851.95	(116,507.53)	831,266.14		
-	-	-	-	831,266.14	as of 08/05/2025	

Beg. Cash

9/1/2024	678,798.78
10/1/2024	534,793.82
11/1/2024	483,192.54
12/1/2024	482,698.23
1/1/2025	663,523.97
2/1/2025	649,877.41
3/1/2025	871,364.42
4/1/2025	867,103.14
5/1/2025	865,429.26
6/1/2025	895,727.88
7/1/2025	861,921.72
8/1/2025	831,266.14

Totals	22,432.45	(165,554.75)	2,206,545.59	(1,910,955.93)

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