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, October 21, 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 September 16, 2025, Board of Supervisors’ Meeting

Financing Matters
Consideration of Disclosure of Public Finance
Business Matters
Ratification of Egis Insurance Package for FY 2026
Ratification of Non-Ad Valorem Assessment Administration Agreement for FY 2026
Ratification of Operation and Maintenance Expenditures Paid in September 2025 in an amount totaling $108,363.30
Ratification of Series 2023 Requisition No. 21 Paid in September 2025 in an amount totaling $5,697.50
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 September 16, 2025, Board of Supervisors’ Meeting

POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT BOARD OF SUPERVISORS’ MEETING MINUTES

FIRST ORDER OF BUSINESS	Roll Call to Confirm Quorum

The Board of Supervisors’ Meeting for the Poitras East Community Development District was called to order on Tuesday, September 16, 2025, at 4:00 p.m. at 6900 Tavistock Lakes Blvd., Ste. 200, Orlando, FL 32827.

Present:			
Richard Levey	Chairman		
Brent Schademan	Assistant Secretary		
Ron Domingue	Assistant Secretary		
Also attending:			
Jennifer Walden	PFM		
Blake Firth	PFM	(via phone)	
Lynne Mullins	PFM	(via phone)	
Kevin Plenzler	PFM	(via phone)	
Amanda Lane	PFM	(via phone)	
Jeffrey Newton	Donald W. McIntosh Associates		
Bob Schanck	Donald W. McIntosh Associates		
Tucker Mackie	Kutak Rock		
Carlos Negron	Berman		
Eddie Padua	Berman		
Edgard Morales	Berman		
Dan Young	Tavistock		
Misty Taylor	Bryant Miller Olive P.A.		

SECOND ORDER OF BUSINESS	Public Comment Period

Dr. Levey called for public comments. He noted there were no public comments at this time.

THIRD ORDER OF BUSINESS	Consideration of the Minutes of the August 19, 2025, Board of Supervisors’ Meeting

The Board reviewed the minutes of the August 19, 2025, Board of Supervisors’ Meeting.

On motion by Mr. Schademan, seconded by Mr. Domingue, with all in favor, the Board of Supervisors for the Poitras East Community Development District approved the Minutes of the August 19, 2025, Board of Supervisors’ Meeting.

FOURTH ORDER OF BUSINESS	Consideration of Acknowledgement of Contributions in Lieu of Assessments and Agreement Regarding Contributions Required by

Series 2025 Assessment Report and for Completion of Improvements (Series 2025 Bonds)

Ms. Mackie noted that all financing agreements can be approved by the Board in one motion. She reviewed the payoff of the Bond Anticipation Note and the additional proceeds that will be used for Series 2025 project costs moving forward. The Contributions in Lieu of Assessments and Agreement Regarding Contributions is to acknowledge that the District does not have enough proceeds to complete the remainder of the project. Therefore, TDCP is obligating itself to provide that necessary funding. It also states that in order to reach the target level of assessments, there is a certain amount of contributions needed by the Developer, in terms of infrastructure, required.

FIFTH ORDER OF BUSINESS	Consideration of Agreement Between the Poitras East Community Development District and TDCP, LLC, Regarding the True-Up and Payment of Series 2025 Assessments

Ms. Mackie gave an overview of the two True-Up Agreements. There are two agreements since there are two property owners within the benefitting assessment area – TDCP and Toll Brothers. These agreements are their acknowedgement that the District has levied assessments and assigned certain asessments needed to ultimately pay off the Series 2025 Bonds. If less intensive development occurs, it may trigger the requirement under the True Up Agreement that either entity make a true-up payment in order for the District meet its debt service obligations on an annual basis.

SIXTH ORDER OF BUSINESS	Consideration of Agreement Between	
the	Poitras	East	Community
Development		District	and		Toll Southeast	LP		Company,	Inc.,	
Regarding the True-Up and Payment of Series 2025 Assessments	

SEVENTH ORDER OF BUSINESS	
Consideration	
of	
Collateral	
	Assignment	and	Assumption
Development and Contract Rights	of	

Ms. Mackie gave an overview. She noted this document is between the District and TDCP. It is contingent upon a default on the Series 2025 Bonds, where the District would have certain collateral rights to the development rights, in the event of foreclosure.

On motion by Mr. Schademan, seconded by Mr. Domingue, with all in favor, the Board of Supervisors for the Poitras East Community Development District approved the Acknowledgement of Contributions in Lieu of Assessments and Agreement Regarding Contributions Required by Series 2025 Assessment Report and for Completion of Improvements (Series 2025 Bonds), the Agreement Between the Poitras East Community Development District and TDCP, LLC, Regarding the True-Up and Payment of Series 2025 Assessments, the Agreement Between the Poitras East Community Development District and Toll Southeast LP Company, Inc., Regarding the True-Up and Payment of Series 2025 Assessments, and the Collateral Assignment and Assumption of Development and Contract Rights.

EIGHTH ORDER OF BUSINESS	Consideration of Resolution 2025-14, Supplemental	Assessment Resolution

Ms. Mackie gave an overview and noted this Resolution takes the master assessment lien, previously approved by the Board, and applies it to the terms of the Series 2025 Bonds as issued. It was also noted that an assessment notice was signed today and will be recorded to notify current and future property owners of the issuance of the Bonds and the existence of the Series 2025 assessment lien.

On motion by Mr. Schademan, seconded by Mr. Domingue, with all in favor, the Board of Supervisors for the Poitras East Community Development District approved Resolution 2025-14, Supplemental Assessment Resolution.

NINTH ORDER OF BUSINESS	Discussion and Consideration of Extending Annual Renewal for Luminary Blvd., Selten Way, Pearson Ave., and Centerline Dr. Roadways Landscape	and	Irrigation Maintenance Services Agreement with Cepra

Ms. Walden noted the RFP was completed two years ago. Cepra was awarded the work, and this is the second renewal, or the third term. There is an increase of $14,189.00 for the year, and it is within the budget.

On motion by Mr. Domingue, seconded by Mr. Schademan, with all in favor, the Board of Supervisors for the Poitras East Community Development District approved extending the annual renewal for Luminary Blvd., Selten Way, Pearson Ave., and Centerline Dr. Roadways Landscape and Irrigation Maintenance Services Agreement with Cepra.

TENTH ORDER OF BUSINESS	Ratification	of		Operation	and	
	Maintenance	Expenditures	Paid	in	
	August 2025 in	an	amount totaling	
	$27,982.97			
Dr. Levey noted these are for ratification.			

On motion by Mr. Schademan, seconded by Mr. Domingue, with all in favor, the Board of Supervisors for the Poitras East Community Development District ratified the Operation and Maintenance Expenditures Paid in August 2025 in an amount totaling $27,982.97.

ELEVENTH ORDER OF BUSINESS	Recommendation	of	Work Authorization/Proposed Services

Dr. Levey noted there were no Work Authorizations.

TWELFTH ORDER OF BUSINESS	Review of District’s Financial Position and Budget to Actual YTD

Ms. Walden stated the financials have been updated through August 2025. The District has spent approximately 50% of the adopted budget. No action was required.

THIRTEENTH ORDER OF BUSINESS	Staff Reports

District Counsel –	No report.	
District Manager –	Ms. Walden noted that the next meeting is on Tuesday, October 21, 2025, and the new fiscal year calendar meeting invites have been sent out. Ethics Training requirement was discussed, and it was noted that this requirement is due annually by December 31, 2025.	
District Engineer –	Mr. Newton reviewed the Construction Contract Status Memo (Minutes Exhibit A) and explained they are still in the close-out phase for Lift Station G and Centerline Drive Segment H1. There are three Change Order requests pending for Centerline Drive Segment H1, and once they are reviewed and questions answered by the contractor, then they will be brought to the Board.	
Construction Supervisor –	No report.	
Landscape Supervisor –	Mr. Batten noted the palm tree installation that was previously approved has commenced.	
Irrigation Supervisor –	No report.	

FOURTEENTH ORDER OF BUSINESS	Supervisor Requests

There were no Supervisor requests at this time.

FIFTEENTH ORDER OF BUSINESS	Adjournment

Dr. Levey requested a motion to adjourn.

On motion by Mr. Domingue, seconded by Mr. Schademan, with all in favor, the September 16, 2025, Meeting of the Board of Supervisors for the Poitras East Community Development District was adjourned.

Secretary / Assistant Secretary	Chair / Vice Chair

MEMORANDUM
DATE:	September 16, 2025

TO:	Poitras East Community Development District Board of Supervisors

FROM:	McIntosh Associates, an LJA company District Engineer
RE:	Construction Contract Status

Dear Board Members,

Please accept this correspondence as a current summary of our construction contract status. Listed below by project is a brief summary of recent contract activity.

Lift Station G – Jr. Davis Construction Company
Construction Status: The lift station has been completed. OCU turnover is pending successful startup by OCU operations staff (scheduled tentatively on 9/17/25), and processing of the conveyance by Orange County Real Estate Management.
Change Order (C.O.) Status: None
Recommended Motion: None

Centerline Drive Segment H1 – Jr. Davis Construction Company
Construction Status: The first lift of asphalt has been installed, and the final lift is scheduled for completion by mid-September, after which a hold harmless survey will commence prior to project close- out. Upon completion, improvements are to be deeded to the City of Orlando.
Change Order (C.O.) Status:
There are three pending change order requests from Jr. Davis Construction Company for which additional supporting documentation has been requested. This information has not been received to date, so presentation to the Board for consideration is anticipated at the October meeting.
Recommended Motion: None

Should there be any questions, please do not hesitate to call. Thank you.
c:	Dan Young Drew Dawson Chris Wilson Hudson Larson Will Stafford Tarek Fahmy

\\ljaeng.com\shares\DWMA\Projects\Proj2017\17170\ENGadmin\C\ec526 Construction Memo 09-16-25.docx

Poitras East Community Development District

Disclosure of Public Finance

This instrument was prepared by:

Tucker F. Mackie, Esq.
Kutak Rock LLP
107 West College Ave Tallahassee, Florida 32301

DISCLOSURE OF PUBLIC FINANCE

The Poitras East Community Development District (“District”) is a unit of special-purpose local government created pursuant to and existing under the provisions of Chapter 190, Florida Statutes. Under Florida law, community development districts are required to take affirmative steps to provide for the full disclosure of information relating to the public financing and maintenance of improvements to real property undertaken by such districts. The following information is provided to fulfill this statutory requirement.
WHAT IS THE DISTRICT AND HOW IS IT GOVERNED?

The District is an independent local unit of special purpose government, created pursuant to and existing under the provisions of Chapter 190, Florida Statutes, and established by Ordinance No. 2018-38, which was enacted by the City Council of the City of Orlando, Florida (“City Commission”), and which became effective on July, 9, 2018. The District currently encompasses approximately 1,060.689 acres of land located entirely within the City of Orlando, Florida (“City”). The legal description of the lands encompassed within the District is attached hereto as Exhibit A. As a local unit of special-purpose government, the District provides an alternative means for planning, financing, constructing, operating and maintaining various public improvements and community facilities within its jurisdiction.
The District is governed by a five-member Board of Supervisors (“Board”), the members of which are initially elected by landowners within the District and must be at least eighteen (18) years of age, a resident of the State and a citizen of the United States. Upon the later of six (6) years after the District’s establishment and the year when the District next attains at least two hundred fifty (250) qualified electors, Supervisors whose terms are expiring will begin to be elected (as their terms expire) by qualified electors of the District. A qualified elector is a registered voter who is at least eighteen (18) years of age, a resident of the District and the State and a citizen of the United States. At the election where Supervisors are first elected by qualified electors, two Supervisors must be qualified electors and be elected by qualified electors, each elected to four-year terms. The seat of the remaining Supervisor whose term is expiring at such election shall be filled by a Supervisor who is elected by the landowners for a four-year term and who is not required to be a qualified elector. Thereafter, as terms expire, all Supervisors must be qualified electors and must be elected by qualified electors to serve staggered four-year terms.
Board meetings are noticed in the local newspaper and are conducted in a public forum in which public participation is permitted. Consistent with Florida’s public records laws, the records of the District are available for public inspection during normal business hours. Board members are similarly bound by the State’s open meetings law and are subject to the same disclosure requirements as other elected officials under the State’s ethics laws.

For more information about the District, please visit: https://poitraseastcdd.com. Alternatively, please contact the District’s Manager, c/o PFM Group Consulting, LLC, 3501 Quadrangle Blvd., Suite 270, Orlando, Florida 32817, telephone (407) 723-5900 (“District Office”).
DESCRIPTION OF PROJECTS, BONDS & ASSESSMENTS

The District is authorized by Chapter 190, Florida Statutes, to finance, fund, plan, establish, acquire, install, equip, operate, extend, construct, or reconstruct roadway improvements, potable water, reclaimed water and sanitary sewer facilities, electrical utilities and street lighting, stormwater management and drainage facilities, recreation facilities and amenities, and other infrastructure projects and services necessitated by the development of, and serving lands within, the District.

To finance the construction of such projects, the District is authorized to issue bonds that are secured by special assessments levied against properties within the District that are benefitted by the projects. On August 10, 2020, the Circuit Court of the Ninth Judicial Circuit of Florida, in and for Orange County, Florida, entered a Final Judgment validating the District’s ability to issue not to exceed
$169,000,000 in Special Assessment Revenue Bonds for infrastructure needs of the District.

Bonds & Assessments

On September 10, 2020, the District issued its Not-To-Exceed $25,000,000 Special Assessment Revenue Bond Anticipation Note, Series 2020 (“Series 2020 Note”) to finance a portion of its capital improvement plan known as the “Initial Phase” (“Initial Phase”). The Initial Phase included, among other things, roadway improvements, potable water, reclaimed water, and sanitary sewer facilities, electrical duct bank and street light conduit, stormwater management and drainage facilities, recreational facilities and amenities, landscape and irrigation improvements, and soft costs, as described in more detail in the Engineer’s Report and Capital Improvement Program, dated May 19, 2020, (the “2020 Engineer’s Report”). The Series 2020 Note has matured and been paid in full.
On February 14, 2023, the District issued its $24,655,000 Special Assessment Revenue Bonds, Series 2023 (“Series 2023 Bonds”) to finance a portion of its capital improvement plan known as the “Series 2023 Project” (“2023 Project”). The 2023 Project includes, among other things, roadway improvements, potable water, reclaimed water, and sanitary sewer facilities, electrical duct bank and street light conduit, stormwater management and drainage facilities, recreational facilities and amenities, landscape and irrigation improvements, and soft costs, as described in the Amended and Restated Engineer’s Report and Capital Improvement Program, dated December 19, 2022 (the “2023 Engineer’s Report”).
The Series 2023 Bonds are secured by special assessments (“Series 2023 Assessments”) levied and imposed on benefitted lands within the District. The Assessments are further described in the Master Assessment Methodology Report, dated May 18, 2020, and the Supplemental Assessment Methodology Report Phase 1 Project, Series 2023 Bonds, dated January 27, 2023 (together, the “2023 Assessment Report”).
On September 18, 2025, the District issued its $9,010,000 Special Assessment Revenue Bonds, Series 2025 (“Series 2025 Bonds”) to finance a portion of its capital improvement plan known as the “Series 2025 Project” (“2025 Project”). The 2023 Project includes, among other things, roadway improvements, potable water, reclaimed water, and sanitary sewer facilities, electrical duct bank and

street light conduit, stormwater management and drainage facilities, recreational facilities and amenities, landscape and irrigation improvements, and soft costs, as described in the Second Amended and Restated Engineer’s Report and Capital Improvement Program, dated July 15, 2025 (the “2025 Engineer’s Report,” and together with the 2020 Engineer’s Report and the 2023 Engineer’s Report, the “Engineer’s Report”).
The Series 2025 Bonds are secured by special assessments (“Series 2025 Assessments” and with the Series 2020 Assessments and the Series 2023 Assessments, the “Debt Assessments”) levied and imposed on benefitted lands within the District. The Assessments are further described in the Master Assessment Methodology Report, dated May 18, 2020, and the Supplemental Assessment Methodology Report, Series 2025 Bonds, dated September 4, 2025 (together, the “2025 Assessment Report” and with the 2020 Assessment Report and the 2023 Assessment Report, the “Assessment Report”).

The District may undertake the construction, acquisition, or installation of other future improvements and facilities, which may be financed by bonds, notes or other methods authorized by Chapter 190, Florida Statutes. For further information, please contact the District Office.
Operation and Maintenance Assessments

In addition to the Debt Assessments, the District also imposes on an annual basis operations and maintenance assessments (“O&M Assessments”), which are determined and calculated annually by the Board in order to fund the District’s annual operations and maintenance budget. O&M Assessments are levied against all benefitted lands in the District and may vary from year to year based on the amount of the District’s budget. O&M Assessments may also be affected by the total number of units that ultimately are constructed within the District. The allocation of O&M Assessments is set forth in the resolutions imposing the assessments. Please contact the District Office for more information regarding the allocation of O&M Assessments.
Collection Methods

For any given fiscal year, the District may elect to collect any special assessment for any lot or parcel by any lawful means. Generally speaking, the District may elect to place a special assessment on that portion of the annual real estate tax bill, entitled “non-ad valorem assessments,” which would then be collected by the Orange County Tax Collector in the same manner as county ad valorem taxes. Alternatively, the District may elect to collect any special assessment by sending a direct bill to a given landowner. The District reserves the right to change collection methods from year to year.
For more information, please visit: https://poitraseastcdd.com. Additionally, a detailed description of all of the District’s assessments, fees and charges, as well as copies of the Engineer’s Report, Assessment Report, and other District records described herein, may be obtained from the registered agent of the District as designated to the Florida Department of Commerce in accordance with Section 189.014, Florida Statutes, or by contacting the District Office. Please note that changes to the District’s capital improvement plans and financing plans may affect the information contained herein and all such information is subject to change at any time and without further notice.
[THIS SPACE INTENTIONALLY LEFT BLANK]

IN WITNESS WHEREOF, the foregoing Disclosure of Public Finance has been executed to be effective as of the 	 day of 	 2025.

WITNESS	POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT

By: 	  By: 	 Name: 	  Name: 	 Address: 		  Title: 	

By: 		 Name: 		 Address: 	

STATE OF FLORIDA
COUNTY OF 	
The foregoing instrument was acknowledged before me by means of  physical presence or 
online notarization, this 	 day of 	 2025, by 	, as
	 of POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT, who appeared before me this day in person, and who is either personally known to me, or produced 	 as identification.

NOTARY PUBLIC, STATE OF FLORIDA

(NOTARY SEAL)	Name:	
(Name of Notary Public, Printed, Stamped or Typed as Commissioned)

EXHIBIT A: Legal Description of Boundaries of District

EXHIBIT A
Legal Description of Boundaries of District

POITRAS PROPERTY POITRAS	AST DD JANUARY 4, 2018
- CRIPTlO :
That part of Section 36, Township 24 South, Range 30 Bast. Orang County, Florida and that part of Sections 3 l and 32, Township 24 South,,Range 31 East, Orange County, lorida, d cribed as follows:
Commence ;d the No.nheast comer of said Section 3l ;. thence S89·04I'29�W along 111:le No11h line of said Secti:on 31, for a distance of 30.34 foet to tile POOO' OF BEOCNNING and the West right-ofaway Iine of N,rcoossee Road, as described in Official Records Book I0003. Page 463, of th Public Records of Or-ange County, Florida, and a point on a no1Hangent curve oonc.,ave Northeasterly having a radius of 4595.35 feet and a chord bearing of S24°36'38" ; thence departing said Nonh line run Southeasterly along said West right-of-way line and along the arc of said curve through a central angle of 34°11'08" for a distance of 2741.83 feet to the point of tangency; th nee S41°42'12''E along said West right- f-w y line and the West right-of-way line of Narcoossee Road, as descril:>.ed in Official Records Book 9838. Page 6700, of the Public Records of Orange County, Florida, for a distance of 2244.39 feet lo the outh line of
lands. described in OfficL l. Records Book W345, Page 188,2, of the Public Records of Orange County, Florida: lltence dep ning •afd West rig t-of-way line rum N89°42'29"W along s· id South line, I 2i08.33 feet to the Southwest oomer of said lands de0scribed in Official Record Book •0345, Pnge 1882: Lh noe departing said South �ne nm SOl 02S'03''E along the West Jine of the Southea ·t U4 of th.e Southwest 1/4
of said Section 32, for a distance of .1429.96 feet to the North.erly right-of-way line of State Road .530 (Boggy Creek Road), as	cribed in Deed Book 803, Page 550, of the Public Records of Orange County. lorida; thence departing said West line run S89c,56'29"W I ng said Northerly right-of-way lin , 6288.89 feet to the point of curvature of a curve concave Southerly having a radius of 1482.62 feet and a ch rd be.aring of S83°06'59"W; thence W terly along aid Northerly right-of-way line and along lhe arc of said curve through a central angle of J3D39'01" for a distance of 3S3.22 feet to a non�tangent line and the South line of the Southwest 1/4 of aid Section 31; thence depaning said No.rtherly righ.t-of-way line nm NS.9°55'11"W ;iJo:ng • id South line. 16.39 feet to the So hwes-tcorner of s id Section 31; then N89°53'3·2'W .: long the Sm.1th l'ne of the So,utheast /4 of sa1i.cfSflection 36, for a distance of 2413.39 feet lo the Soutl 114 comer of said Section 36; thence N89°S1'34"W along the South line of the s·ou:1lllwest 1/4 of said Sect1ion 36,. for a di anee of 3 t 8.67 feet:. them:e depaning s•a d South Iinc run N31"21'l3"W, l436.64 feet; thence N20°38'58"E, l859.82 feet to the South line o<f 1 nd described in Off'dal Re<:ord Book 5620, P:ige 2323, of the Public Record of Orange County, Florida; thence run the following courses and distances along said South line: N41"57'03"E, 684.96 feet; S38°30'26"E, 305.98 feet� N68°04'58''E, 1694.91 feel; N44°l5'5 I" , 829.96 feel: NOO<>QO'l6"W. 244.99 feet; N3ICIJ I '51"W, 274.99
feet; N38°13'29"E, 799.96 feet to th aforesaid North line of Section 31; thence departing aid _outh line run N89°41'29"8 along aid North line, 4882.50 feet lo the POCNT OF BEGINNING. hi description is based on Flolicla State Plane Coordinate System East 'lo e, average combined scale factor of 0;99994883912, NAD 83 Datum ,(20  adj lment) and all. distances are gr'd dimension,s.
Being s!Jlbject to aiy rights-of-way, restrictions and easements of record.
he above described parcel of hmd contains I060.1689 acr,es more or less when measured in grm.md dimensions.

Poitras East Community Development District

Egis Insurance Package for FY 2026

F

JFLORIDA INSURANCE
ALLIANCE

Egis Insurance & Risk Advisors
Is pleased to provide a Proposal of Insurance Coverage for:

Poitras East Community Development District

Please review the proposed insurance coverage terms and conditions carefully. Written request to bind must be received prior to the effective date of coverage.

The brief description of coverage contained in this document is being provided as an accommodation only and is not intended to cover or describe all Coverage Agreement terms. For more complete and detailed information relating to the scope and limits of coverage, please refer directly to the Coverage Agreement documents. Specimen forms are available upon request.

About FIA

Florida Insurance Alliance ("FIA"), authorized and regulated by the Florida Office of Insurance Regulation, is a non-assessable, governmental insurance Trust. FIA was created in September 2011 at a time when a large number of Special Taxing Districts were having difficulty obtaining insurance.
Primarily, this was due to financial stability concerns and a perception that these small to mid-sized Districts had a disproportionate exposure to claims. Even districts that were claims free for years could not obtain coverage. FIA was created to fill this void with the goal of providing affordable insurance coverage to Special Taxing Districts. Today, FIA proudly serves and protects over 1,000 public entity members.

Competitive Advantage
FIA allows qualifying Public Entities to achieve broad, tailored coverages with a cost-effective insurance program. Additional program benefits include:
Insure-to-value property limits with no coinsurance penalties
First dollar coverage for "alleged" public official ethics violations
Proactive in-house claims management and loss control department
Risk management services including on-site loss control, property schedule verification and contract reviews
Complimentary Property Appraisals
Online Risk Management Education & Training portal
Online HR & Benefits Support portal
HR Hotline
Safety Partners Matching Grant Program

How are FIA Members Protected?
FIA employs a conservative approach to risk management. Liability risk retained by FIA is fully funded prior to the policy term through member premiums. The remainder of the risk is transferred to reinsurers. FIA's primary reinsurers, Lloyds of London and Hudson Insurance Company, both have AM Best A XV (Excellent) ratings and surplus of $2Billion or greater.

In the event of catastrophic property losses due to a Named Storm (i.e., hurricane), the program bears no risk as all losses are passed on to the reinsurers.

What Are Members Responsible For?
As a non-assessable Trust, our members are only responsible for two items:
Annual Premiums
Individual Member Deductibles

FIA Bylaws prohibit any assessments or other fees.

Additional information regarding FIA and our member services can be found at www.fia360.org.

Quotation being provided for:

Poitras East Community Development District c/o PFM Group Consulting, LLC
3501 Quadrangle Boulevard, Suite 270
Orlando, FL 32817

Term: October 1, 2025 to October 1, 2026

Quote Number: 100125365

PROPERTY COVERAGE

SCHEDULE OF COVERAGES AND LIMITS OF COVERAGE
COVERED PROPERTY	
Total Insured Values -Building and Contents - Per Schedule on file totalling	$1,493,714	
Loss of Business Income	$1,000,000	
Additional Expense	$1,000,000	
Inland Marine	
Scheduled Inland Marine	$0	

It is agreed to include automatically under this Insurance the interest of mortgagees and loss payees where applicable without advice.

	Valuation	Coinsurance	
Property	Replacement Cost	None	
Inland Marine	Actual Cash Value	None	

DEDUCTIBLES:	$2,500	Per Occurrence, All other Perils, Building & Contents and Extensions of Coverage.	
	5%	Total Insured Values per building, including vehicle values, for "Named Storm" at each affected location throughout Florida subject to a minimum of $10,000 per
occurrence, per Named Insured.	
	Per Attached Schedule	Inland Marine	

Special Property Coverages	
Coverage	Deductibles	Limit	
Earth Movement	$2,500	Included	
Flood	$2,500 *	Included	
Boiler & Machinery	$2,500	Included	
TRIA		Included	
*Except for Zones A & V {see Terms and Conditions) excess of NFIP, whether purchased or not

TOTAL PROPERTY PREMIUM	$15,476

Extensions of Coverage
If marked with an "X" we will cover the following EXTENSIONS OF COVERAGE under this Agreement, These limits of liability do not increase any other applicable limit of liability.

(X)	Code	Extension of Coverage	Limit of Liability	
X	A	Accounts Receivable	$500,000 in any one occurrence	

X	
B	
Animals	$1,000 any one Animal
$5,000 Annual Aggregate in any one agreement period	

X	
C	
Buildings Under Construction	As declared on Property Schedule, except new buildings being erected at sites other than a covered location which is limited to $250,000 estimated final contract value any one construction project.	
X	D	Debris Removal Expense	$2SO,OOO per insured or 25% of loss, whichever is greater	

X	
E	Demolition Cost, Operation of Building
Laws and Increased Cost of
Construction	
$500,000 in any one occurrence	
X	F	Duty to Defend	$100,000 any one occurrence	
X	G	Errors and Omissions	$250,000 in any one occurrence	
X	H	Expediting Expenses	$250,000 in any one occurrence	
X	I	Fire Department Charges	$50,000 in any one occurrence	
X	J	Fungus Cleanup Expense	$50,000 in the annual aggregate in any one occurrence	
X	K	Lawns, Plants, Trees and Shrubs	
$50,000 in any one occurrence	
X	L	Leasehold Interest	Included	
X	M	Air Conditioning Systems	Included	

X	
N	
New locations of current Insureds	$1,000,000 in any one occurrence for up to 90 days, except 60 days for Dade, Broward, Palm Beach from the date such new location(s) is first purchased, rented or occupied whichever is earlier. Monroe County on prior submit basis only	
X	0	Personal property of Employees	$500,000 in any one occurrence	
X	p	Pollution Cleanup Expense	$50,000 in any one occurrence	
X	Q	Professional Fees	$50,000 in any one occurrence	
X	R	Recertification of Equipment	Included	
X	s	Service Interruption Coverage:	$500,000 in any one occurrence	
X	T	Transit	$1,000,000 in any one occurrence	

X	u	Vehicles as Scheduled Property	
Included	
X	V	Preservation of Property	$2SO,OOO in any one occurrence	
X	w	Property at Miscellaneous Unnamed Locations	
$250,000 in any one occurrence	

X	
X	Piers, docs and wharves as Scheduled Property	
Included on a prior submit basis only	

X	y	Glass and Sanitary Fittings Extension	
$25,000 any one occurrence	
X	z	Ingress/ Egress	45 Consecutive Days	
X	AA	Lock and Key Replacement	$2,500 any one occurrence	
X	BB	Awnings, Gutters and Downspouts	
Included	
X	cc	
Civil or Military Authority	
45 Consecutive days and one mile	

CRIME COVERAGE

Description	Limit	Deductible	
Forgery and Alteration	$100,000	$1,000	
Theft, Disappearance or Destruction	$100,000	$1,000	
Computer Fraud including Funds Transfer Fraud	$100,000	$1,000	
Employee Dishonesty, including faithful performance, per loss	$100,000	$1,000	

Deadly Weapon Protection Coverage

Coverage	Limit	Deductible	
Third Party Liability	$1,000,000	$0	
Property Damage	$1,000,000	$0	
Crisis Management Services	$250,000	$0	

AUTOMOBILE COVERAGE

Coverages	Covered Autos	Limit	Premium	
Covered Autos Liability	8,9	$1,000,000	Included	
Personal Injury
Protection	N/A		Not Included	
Auto Medical Payments	N/A		Not Included	
Uninsured Motorists including Underinsured
Motorists	N/A		Not Included	
Physical Damage Comprehensive Coverage	N/A	Actual Cash Value Or Cost Of Repair, Whichever Is Less, Minus Applicable Deductible (See Attached Schedule)
For Each Covered Auto, But No Deductible Applies To Loss Caused By Fire or Lightning.

See item Four for Hired or Borrowed Autos.	Not Included	
Physical Damage Specified Causes of Loss Coverage	N/A	Actual Cash Value Or Cost Of Repair, Whichever Is Less, Minus Applicable Deductible (See Attached Schedule)
For Each Covered Auto For loss Caused By Mischief Or Vandalism

See item Four for Hired or Borrowed Autos.	Not Included	
Physical Damage Collision Coverage	N/A	Actual Cash Value Or Cost Of Repair, Whichever Is less, Minus Applicable Deductible (See Attached Schedule)
For Each Covered Auto

See item Four for Hired or Borrowed Autos.	Not Included	
Physical Damage Towing And labor	N/A	$0 For Each Disablement Of A Private Passenger Auto	Not Included	

GENERAL LIABILITY COVERAGE (Occurrence Basis}
Bodily Injury and Property Damage Limit Personal Injury and Advertising Injury
Products & Completed Operations Aggregate Limit Employee Benefits Liability Limit, per person Herbicide & Pesticide Aggregate Limit
Medical Payments Limit Fire Damage Limit
No fault Sewer Backup Limit General Liability Deductible
PUBLIC OFFICIALS AND EMPLOYMENT PRACTICES LIABILITY (Claims Made}

$1,000,000

Included Included
$1,000,000

$1,000,000

$5,000

Included

$25,000/$250,000

$0

Public Officials and Employment Practices Liability Limit

Public Officials and Employment Practices Liability Deductible

Per Claim Aggregate

$1,000,000
$2,000,000
$0

Supplemental Payments: Pre-termination $2,500 per employee - $5,000 annual aggregate. Non-Monetary $100,000 aggregate.
Cyber Liability sublimit included under POL/EPLI Media Content Services Liability
Network Security Liability Privacy Liability
First Party Extortion Threat First Party Crisis Management
First Party Business Interruption
Limit: $100,000 each claim/annual aggregate Fraudulent Instruction: $25,000

F--��

FLORIDA INSURANCE
ALLIANCE
PREMIUM SUMMARY

Poitras East Community Development District c/o PFM Group Consulting, LLC
3501 Quadrangle Boulevard, Suite 270
Orlando, FL 32817

Term: October 1, 2025 to October 1, 2026

Quote Number: 100125365

PREMIUM BREAKDOWN

Property (Including Scheduled Inland Marine) Crime

$15,476

$500

Automobile Liability	Not Included

Hired Non-Owned Auto	Included

Auto Physical Damage General Liability
Public Officials and Employment Practices Liability Deadly Weapon Protection Coverage
TOTAL PREMIUM DUE

Not Included

$3,867

$3,162

Included

$23,005

IMPORTANT NOTE
Defense Cost - Outside of Limit, Does Not Erode the Limit for General Liability, Public Officials Liability, and Employment related Practices Liability.

Deductible does not apply to defense cost. Self-Insured Retention does apply to defense cost.

Additional Notes: (None)

�FLORIDA
INSURANCE

�	 ALLIANCE

PARTICIPATION AGREEMENT

Application for Membership in the Florida Insurance Alliance

The undersigned local governmental entity, certifying itself to be a public agency of the State of Florida as defined in Section 163.01, Florida Statutes, hereby formally makes application with the Florida Insurance Alliance ("FIA") for continuing liability and/or casualty coverage through membership in FIA, to become effective 12:01 a.m., 10/01/2025, and if accepted by the FIA's duly authorized representative, does hereby agree as follows:

That, by this reference, the terms and provisions of the lnterlocal Agreement creating the Florida Insurance Alliance are hereby adopted, approved and ratified by the undersigned local governmental entity. The undersigned local governmental entity certifies that it has received a copy of the aforementioned lnterlocal Agreement and further agrees to be bound by the provisions and obligations of the lnterlocal Agreement as provided therein;

To pay all premiums on or before the date the same shall become due and, in the event Applicant fails to do so, to pay any reasonable late penalties and charges arising therefrom, and all costs of collection thereof, including reasonable attorneys' fees;

To abide by the rules and regulations adopted by the Board of Directors;

That should either the Applicant or the Fund desire to cancel coverage; it will give not less than thirty (30) days prior written notice of cancellation;

That all information contained in the underwriting application provided to FIA as a condition precedent to participation in FIA is true, correct and accurate in all respects.

Poitras East Community Development District

By:

Signature

Print Name

Print Name

IS HEREBY APPROVED FOR MEMBERSHIP IN THIS FUND, AND COVERAGE IS EFFECTIVE October 1, 2025

Administrator

By: 	

�	FLORIDA
INSURANCE

�	 ALLIANCE

PROPERTY VALUATION AUTHORIZATION

Poitras East Community Development District c/o PFM Group Consulting, LLC
3501 Quadrangle Boulevard, Suite 270
Orlando, FL 32817

QUOTATIONS TERMS & CONDITIONS
Please review the quote carefully for coverage terms, conditions, and limits.
The coverage is subject to 25% minimum earned premium as of the first day of the "Coverage Period".
Total premium is late if not paid in full within 30 days of inception, unless otherwise stated.
Property designated as being within Flood Zone A or V (and any prefixes or suffixes thereof) by the Federal Emergency Management Agency (FEMA), or within a 100 Year Flood Plain as designated by the United States Army Corps of Engineers, will have a Special Flood Deductible equal to all flood insurance available for such property under the National Flood Insurance Program, whether purchased or not or 5% of the Total Insured Value at each affected location whichever the greater.
The Florida Insurance Alliance is a shared limit. The limits purchased are a per occurrence limit and in the event an occurrence exhaust the limit purchased by the Alliance on behalf of the members, payment to you for a covered loss will be reduced pro-rata based on the amounts of covered loss by all members affected by the occurrence. Property designated as being within.
Coverage is not bound until confirmation is received from a representative of Egis Insurance & Risk Advisors.

I give my authorization to bind coverage for property through the Florida Insurance Alliance as per limits and terms listed below.

0	Building and Content TIV

0	Inland Mari
□

Signature:
Name:		R,

Title:		

$1,493,714	As per schedule attached
$0	As per schedule attached Not Included

Date:		

F---�M

FLORIDA
INSURANCE
ALLIANCE

Schedule Items Effective As of: 10/01/2025
 Property Schedule	
Poitras East Community Development District

Policy No.:
Agent:

100125365
Egis Insurance Advisors LLC (Boca Raton, FL)

Unit#

Description Address
Roof Shape	I	Roof Pitch

Year Built Const Type

Eff. Date	Buildinl? Value
Term Date	Contents Value Roof Coverinl!		I Coverin

Total Insured Value Renlaced I Roof Yr Bit

Lift Station

14068 Progression Way
Orlando Fl 32827
I

2021

Pump/lift station

10(01/2025

10/01/2026

$427 405

I	I

$427,405

Unit#

Description Address

Year Built Const Type

Eff. Date	Buildinl? Value
Term Date	Contents Value

Total Insured Value

Roof Shape	I	Roof Pitch

Roof Coverinl!	I Coverin, Renlaced I Roof Yr Bit

Decorative Knee wall w/ Decorative Fence and column features !2)

luminary between Narcoossee and Progression Orlando Fl 32828
I

2021

Masonry non combustible

10i01/2025

10/01/2026

$395,906

I	I

$395,906

Unit#

Description Address

Year Built Const Type

Eff. Date	Building Value
Term Date	Contents Value

Total Insured Value

Roof Shape	I	Roof Pitch

Roof Coverinl!	I Coverin Renlaced  l Roof Yr Bit

Knee Wall

luminary Blvd and Selten Way Orlando Fl 32829
I

2022

Masonry non combustible

10/01/2025

10/01/2026

$179,478  _

I	I

$179,478

Unit#

Description

Year Built

Eff. Date	Building Value

Address

Const Type

Term Date

Contents Value	Total Insured Value

Roof Shace	I	Roof Pitch

Roof Coverinl!	I Coverin� Renlaced 1 Roof Yr Bit

Knee Wall

2023

10/01/2025

$158,363

luminary Blvd and Pearson Ave Orlando Fl 32830
I

Masonry non combustible

10/01/2026	$158,363
I	I

Unit#

Description Address

Year Built Const Type

Eff. Date	Building Value
Term Date	Contents Value

Total Insured Value

Roof Shace	I	Roof Pitch

Roof Coverinl?	I Coverin Renlaced I Roof Yr Bit

Knee Wall

luminary Blvd and Centerline Drive Orlando Fl 32830
I

2023

Masonry non combustible

10/01/2025

10/01/2026

$158,363

I	r

$158,363

Unit#

Description Address

Year Built
Const Type

Eff. Date	Building Value
Term Date	Contents Value

Total Insured Value

Roof Shape	I	Roof Pitch

Roof Coverinl!	I Coverin Renlaced  I Roof Yr Bit

Decorative Walls w/Column Features

Centerline, North of luminary Blvd (Bridge) Orlando Fl 32827
I

2023

Masonry non combustible

10/01/2025

10/01/2026

$174,199

I

I	I

$174,199

Total:IBuilding Value
Sl.493,714

Contents Value	Insured Value
so	$1,493,714

Sign:			Date: -3./-1ci.feo25

1FLORIDA
INSURANCE
ALLIANCE

Inland Marine Schedule
Poitras East Community Development District

Schedule Items Effective As of: 10/01/2025

�	

Policy No.: Agent:

100125365
Egis Insurance Advisors LLC (Boca Raton, FL)

Item# ,	De_p_a_rt_m_e_n t
Description

Eff. date

Serial Number	Classification Code
Term Date

Total	$0

Sign:	Print Name:			Date:

Poitras East Community Development District

Non-Ad Valorem Assessment Administration Agreement for FY 2026

NON-AD VALOREM ASSESSMENT ADMINISTRATION AGREEMENT

An AGREEMENT made this 1st day of October 2025 between AMY MERCADO as Orange County Property Appraiser (Property Appraiser) and, Poitras East CDD (Taxing Authority), and is effective upon acceptance by both parties and through, September 30, 2026.
The Taxing Authority desires to use the services of the Property Appraiser to maintain non- ad valorem assessments on the tax roll and the Property Appraiser is prepared to do so, on behalf of the Taxing Authority. Each party represents that it has satisfied all conditions precedent to enter into this agreement.
The Property Appraiser agrees to perform the following service for the Taxing Authority:
Create a Non-Ad Valorem Assessment Roll for the Taxing Authority for the 2026 tax roll year using data provided annually to the Property Appraiser's Office by the Taxing Authority per attached Calendar for Implementation of Non- Ad Valorem Assessment Roll.
Provide the Taxing Authority with a data file in a compatible format on or before April 1, containing all parcels within the boundaries of the Taxing Authority to be used for the Taxing Authority’s planning purposes in establishing its non-ad valorem assessments.
Receive from the Taxing Authority its proposed or adopted non-ad valorem assessment levy for each type of property and apply that amount to each parcel of real property as stipulated by Taxing Authority.
Include the Taxing Authority’s non-ad valorem assessments on the Notice of Proposed Property Taxes and Proposed or Adopted Non-Ad Valorem Assessments mailed to all property owners in August of each year.
Receive from the Taxing Authority, corrections or changes to the roll and update the Non-Ad Valorem Assessment Roll for tax bills on or before September 15 of each year, the statutory deadline for certification of non-ad valorem assessments.
Deliver the Taxing Authority’s Non-Ad Valorem Assessment Roll to the Orange County Tax Collector's Office so that tax bills mailed on or about November 1 will include the Taxing Authority’s non-ad valorem assessment levies.

Taxing Authority agrees to perform the following acts in connection with this agreement:

Advise the property owners within the Taxing Authority in an appropriate and lawful manner of the Taxing Authority’s intention to utilize the Uniform non- ad valorem assessment method described in Sections 197.3631 through 197.3635, Florida Statutes, and any other applicable Florida statute, and carry out its responsibilities under said sections.
Timely provide the Property Appraiser with information required to prepare the Uniform Non-Ad Valorem Assessment Roll per the Calendar for Implementation of Non-Ad Valorem Assessment Roll.
Advise the property owners within the Taxing Authority as appropriate that the Property Appraiser's office is acting in a ministerial capacity for the Taxing Authority in connection with the non-ad valorem assessments.
Preparation and delivery of certificate of corrections directly to Tax Collector, with copy to Property Appraiser, for any corrections to a certified final tax roll.
The Taxing Authority shall use its best efforts in furnishing the Property Appraiser with up- to-date and accurate data concerning its boundaries, proposed assessments, and other information as requested from time to time by the Property Appraiser and necessary to facilitate his making the assessment in question. The Property Appraiser shall, using the information provided by the Taxing Authority, place the district’s non-ad valorem assessments, as made from time to time and certified to him, on properties within the district.
The Property Appraiser shall be compensated by the Taxing Authority for the administrative costs incurred in carrying out this Agreement. These costs include, but are not limited to labor, printing, forms, office supplies, computer equipment usage, postage, programming, or any other associated costs.
On 1st day of October of each applicable year, the administrative fee will be invoiced to the Taxing Authority equivalent to $0 per parcel assessed with a non-ad valorem tax. Parcel counts supporting the invoiced fee will be determined based upon the most current certified non-ad valorem assessment roll. Any new assessments added to the tax roll that were not previously certified and invoiced an administrative fee, will be separately invoiced on or around July 15 and prior to mailing of the Notice of Proposed Property Taxes in August.
The specific duties to be performed under this agreement and their respective timeframes are contained in the Calendar for Implementation of Non-Ad Valorem Assessment Roll, which is incorporated herein by reference.
This agreement constitutes the entire agreement between the parties and can only be modified in writing and signed by both parties.

All parts of this Agreement not held unenforceable for any reason shall be given full force and effect.
All communications required by this agreement shall be in writing and sent by first class mail, email, or facsimile to the other party.

Notices to the Taxing Authority shall be addressed to:
Poitras East CDD
Lynne Mullins
PFM Group Consulting LLC 3501 Quadrangle Blvd., Ste. 270
Orlando, FL 32817 mullinsl@pfm.com
(407) 723-5900

Notices to the Property Appraiser shall be addressed to:
Carmen Crespo, Director, Accounting and Finance Orange County Property Appraiser
200 S. Orange Ave., Suite 1700
Orlando, FL 32801 ccrespo@ocpafl.org
(321) 379-4707

TERMINATION. This Agreement may be terminated by either party upon written notice. Property Appraiser will perform no further work after the written termination notice is received.
TERM. This Agreement shall continue until such time as either party terminates the Agreement pursuant to Paragraph 11, above.
GOVERNING LAW; VENUE. This Agreement shall be governed by the laws of the State of Florida. Any action to interpret or enforce any provision of this Agreement shall be brought in the State and Federal courts for Orange County, Florida.

ORANGE COUNTY PROPERTY APPRAISER
Signed 	
AMY MERCADO

Date		

POITRAS EAST CDD

Name 	Richard Levey	

Signed 	

Date

October 8, 2025

CALENDAR FOR IMPLEMENTATION OF NON-AD VALOREM ASSESSMENTS
On or about April 1st, Property Appraiser to provide the Taxing Authority with an electronic file that includes parcel ID and any other information applicable or requested. Taxing Authority may request this file at any time after January 1st, but must understand that many splits/ combos, annexations, etc., may not be reflected early in the tax year and subsequent files may be necessary. If any additional information is required at any time by Taxing Authority, it should be requested of the Property Appraiser by Taxing Authority, allowing for a reasonable turnaround time. The file shall be in an ascii file, text or excel file, unless another format is requested and agreed upon between parties.
June 1
Property Appraiser distributes Best Estimate of Taxable Value to all Taxing Authorities.
July 1
Property Appraiser certifies Preliminary tax roll to all taxing authorities.

Taxing Authority reviews all assessments and provides final approval for Notice of Proposed Property Taxes (TRIM)
July 15
Property Appraiser to invoice Administrative Fee for new parcels, if any, assessed and in excess of prior year certified non-ad valorem assessment roll parcel count.
August 4
The Taxing Authority adopts its proposed millage rate and submits to the Property Appraiser for TRIM.
August 24
Last day Property Appraiser can mail TRIM notices to all property owners on the tax roll.
September 3 – October 3
Taxing Authority holds initial and final public budget hearing.
September 15
Taxing Authority certifies final non-ad valorem assessment roll to Property Appraiser on or before September 15 with any changes, additions, or deletions to the non-ad valorem assessment roll since the TRIM notices.
October
Property Appraiser to mail Non-Ad Valorem Assessment Administration Agreement and invoice for non-ad valorem assessment processing for subsequent tax roll, based upon most recent certified non-ad valorem assessment roll parcel count.
Property Appraiser delivers the Taxing Authority non-ad valorem assessment roll to the Tax Collector for collection of taxes on November 1 tax bills.

Poitras East Community Development District

Operation and Maintenance Expenditures Paid in September 2025 in an amount totaling $108,363.30

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 September 1, 2025 through September 30, 2025. This does not include expenditures previously approved by the Board.

The total items being presented:    $108,363.30

Approval of Expenditures:

    Chairman

    Vice Chairman

    Assistant Secretary

Poitras East CDD
AP Check Register (Current by Bank)
Check Dates: 9/1/2025 to 9/30/2025

heck No.	ate	tatus*	Vendor ID	Payee Na e	A ount

BANK ID: OM1705 - CIT' NATIONAL BANK	001-101-0000-00-01

**1''3	09/0'/25	P	#$*+BA	#$%oba%&ech		(135)00	
1''.	09/15/25	P	C1PRA	Ce,ra *an-sca,e		(2/'13)02	
1''5	09/15/25	P	D+4 C	Dona%- 2 c3ntosh Associates		(22/1'5).3	
1'' 	09/15/25	P	531	5%ori-a 3n-ustria% 1%ectric		(21/9.').0	
1''0	09/15/25	P	6RDA#3	6r) Da7is Construction Co)		(210/ 09)05	
1'''	09/15/25	P	89&A8	8utak Rock		(2/109)00	
1''9	09/15/25	P	9:3C	9:3C *ocating :er7ices		(900)' 	
1'90	09/15/25	P	#$*+BA	#$%oba%&ech		(135)00	
1'91	09/1 /25	P	&R9:&1	9: Bank as &rustee ;or Poitras		(.5/1.2)50	
1'92	09/19/25	P	P5 $C	P5  $rou, Consu%ting		(3/20')30	
1'93	09/2 /25	P	B1R A4	Ber<an Construction		(1/200)00	
1'9.	09/2 /25	P	C1PRA	Ce,ra *an-sca,e		(10/ 0)91	
1'95	09/2 /25	P	D+4 C	Dona%- 2 c3ntosh Associates		( 3.)'0	
1'9 	09/2 /25	P	R*1#1=	Richar- *e7ey		(200)00	
1'90	09/29/25	P	+R*:14	+r%an-o :entine%		(219)50	
					BANK OM1705 REGISTER TOTAL:	$336,249.61	
BANK ID: OM-ACH - CIT' NATIONAL BANK - ACH 3 4IRES	001-101-0000-00-01	
00029	09/19/25	 	2R1	2in- Ri7er 1n7iron<enta%		(105)00	
00030	09/2./25	 	+9C	+r%an-o 9ti%ities Co<<ission		(2/3 .) .	
00031	09/29/25	 	1$3:	1gis 3nsurance A-7isors		(23/005)00	
					BANK OM-ACH REGISTER TOTAL:	$25,544.64	
					GRAND TOTAL :	$361,794.25	

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

Poitras East CDD
September 2025 AP Remittance Report

BANK:	OM1705	CHECK:	1883	AMOUNT:	$135.00	DATE:	09/08/25	VEND ID:	VGLOBA			
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
08/01/25	7563			PA 300 - Aug. website maint.				$0.00		$135.00	
				TOTALS:					$0.00		$135.00	
BANK:	OM1705	CHECK:	1884	AMOUNT:	$2,813.72	DATE:	09/15/25	VEND ID:	CEPRA			
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
08/31/25
08/31/25	O-S8649 O-S8659			PA 301 - Aug. battery replacem PA 301 - Aug. Luminary B contr				$0.00
$0.00		$874.22
$1,939.50	
				TOTALS:
AMOUNT:					$0.00
DONMC		$2,813.72	
BANK:	OM1705	CHECK:	1885		$22,185.43	DATE:	09/15/25	VEND ID:				
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
08/22/25
08/22/25
08/22/25
08/22/25	47690
47695
47696
47697			FR 30 - Construction eng. srvs FR 30 - Centerline Drive Segme FR 30 - Centerline Drive Segme FR 30 - Lift Station D eng. sr				$0.00
$0.00
$0.00
$0.00		$4,868.38
$8,713.25
$6,103.20
$2,500.60	
				TOTALS:
AMOUNT:					$0.00		$22,185.43	
BANK:	OM1705	CHECK:	1886		$21,948.40	DATE:	09/15/25	VEND ID:	FIE			
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
01/25/25	13010-09			FR 28 - Narcoossee Rd and Lumi				$0.00		$21,948.40	
				TOTALS:
AMOUNT:					$0.00
JRDAVI		$21,948.40	
BANK:	OM1705	CHECK:	1887		$217,679.05	DATE:	09/15/25	VEND ID:				
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
07/25/25
08/25/25	130990
131058			FR 27 - Proj. 2206 - Centerlin FR 31 - Proj. 2206 - Centerlin				$0.00
$0.00		$111,470.62
$106,208.43	
				TOTALS:
AMOUNT:					$0.00
KUTAK		$217,679.05	
BANK:	OM1705	CHECK:	1888		$2,179.00	DATE:	09/15/25	VEND ID:				
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
08/18/25
08/29/25
08/29/25	3611376
3613417
3613418			FR 30 - Proj. constr. legal th PA 301 - Gen. legal thru 07/31 FR 31 - Proj. constr. legal th				$0.00
$0.00
$0.00		$1,207.50
$703.50
$268.00	
				TOTALS:
AMOUNT:					$0.00
USIC		$2,179.00	
BANK:	OM1705	CHECK:	1889		$900.86	DATE:	09/15/25	VEND ID:				
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
07/31/25
08/31/25	751137
757145			PA 301 - Ticket and service fe PA 301 - Ticket and service fe				$0.00
$0.00		$396.68
$504.18	
				TOTALS:					$0.00		$900.86	
BANK:	OM1705	CHECK:	1890	AMOUNT:	$135.00	DATE:	09/15/25	VEND ID:	VGLOBA			
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
09/01/25	7645			PA 301 - Sep. website maint.				$0.00		$135.00	
				TOTALS:					$0.00		$135.00	
BANK:	OM1705	CHECK:	1891	AMOUNT:	$45,142.57	DATE:	09/16/25	VEND ID:	TRUSTE			
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
09/16/25	2025.09.15		S2023 FY25 DS (239115000) Dist				$0.00		$45,142.57	
				TOTALS:
AMOUNT:					$0.00
WRE		$45,142.57	
BANK:	OM-ACH	CHECK:	70029		$175.00	DATE:	09/19/25	VEND ID:				
Date	Invoice Number		Invoice Description				Discount Taken		Amount Paid	
09/11/25	7021652		PA 302 - Lift station maint. o				$0.00		$175.00	
			TOTALS:				$0.00		$175.00	

Poitras East CDD
September 2025 AP Remittance Report

BANK:	OM1705	CHECK:	1892	AMOUNT:	$3,208.37	DATE:	09/19/25	VEND ID:	PFMGC			
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
09/04/25	DM-09-2025-53		PA 302 - DM fee: Sep. 2025				$0.00		$3,208.37	
				TOTALS:
AMOUNT:					$0.00
OUC		$3,208.37	
BANK:	OM-ACH	CHECK:	70030		$2,364.64	DATE:	09/24/25	VEND ID:				
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
09/04/25
09/04/25
09/04/25
09/04/25	10986-090425
10986-090425
10986-090425
10986-090425		PA 301 - OUC 2025.09.04 Electr
PA 301 - OUC 2025.09.04 Reclai
PA 301 - OUC 2025.09.04 Street
PA 301 - OUC 2025.09.04 Taxes				$0.00
$0.00
$0.00
$0.00		$235.18
$493.12
$1,628.45
$7.89	
				TOTALS:
AMOUNT:					$0.00
BERMAN		$2,364.64	
BANK:	OM1705	CHECK:	1893		$1,200.00	DATE:	09/26/25	VEND ID:				
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
09/01/25
09/01/25
09/01/25	91059
91061
91061			PA 301 - Sep. lift station mai PA 301 - Sep. irrigation speci PA 301 - Sep. administrator ag				$0.00
$0.00
$0.00		$200.00
$500.00
$500.00	
				TOTALS:
AMOUNT:					$0.00
CEPRA		$1,200.00	
BANK:	OM1705	CHECK:	1894		$17,667.91	DATE:	09/26/25	VEND ID:				
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
09/01/25	O-S8709			PA 301 - Sep. landscaping				$0.00		$17,667.91	
				TOTALS:
AMOUNT:					$0.00
DONMC		$17,667.91	
BANK:	OM1705	CHECK:	1895		$634.80	DATE:	09/26/25	VEND ID:				
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
09/19/25	47836			PA 303 - Eng. srvs. thru 08/29				$0.00		$634.80	
				TOTALS:					$0.00		$634.80	
BANK:	OM1705	CHECK:	1896	AMOUNT:	$200.00	DATE:	09/26/25	VEND ID:	RLEVEY			
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
09/16/25	2025.09.16		PA 303 - Supervisor fee 2025.0				$0.00		$200.00	
				TOTALS:					$0.00		$200.00	
BANK:	OM1705	CHECK:	1897	AMOUNT:	$219.50	DATE:	09/29/25	VEND ID:	ORLSEN			
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
09/14/25	OSC123934841		PA 304 - Ad: 7856489 ; 09/16/2				$0.00		$219.50	
				TOTALS:					$0.00		$219.50	
BANK:	OM-ACH	CHECK:	70031	AMOUNT:	$23,005.00	DATE:	09/29/25	VEND ID:	EGIS			
Date	Invoice Number		Invoice Description				Discount Taken		Amount Paid	
09/18/25
09/18/25
09/18/25
09/18/25	29548
29548
29548
29548		PA 304 - FY 2026 P&C insurance PA 304 - FY 2026 Crime insuran PA 304 - FY 2026 GL insurance PA 304 - FY 2026 POL insurance				$0.00
$0.00
$0.00
$0.00		$15,476.00
$500.00
$3,867.00
$3,162.00	
			TOTALS:				$0.00		$23,005.00	

Poitras East Community Development District

Series 2023 Requisition No. 21 Paid in September 2025 in an amount totaling $5,697.50

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 September 1, 2025 through September 30, 2025. This does not include requisitions previously approved by the Board.

REQUISITION NO.	PAYEE	AMOUNT	
			
Series 2023 – req 21	Donald W McIntosh Associates	$5,697.50	
			
	TOTAL	$5,697.50	

EXHIBIT A FORM OF REQUISITION

The undersigned, an Authorized Officer of Poitras East Community Development District (the "District") hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture between the District and U.S. Bank Trust Company, National Association, Orlando, Florida, as trustee (the "Trustee"), dated as of February 1, 2023 (the "Master Indenture"), as amended and supplemented by the First Supplemental Trust Indenture between the District and the Trustee, dated as of February 1, 2023 (the Master Indenture as amended and supplemented is hereinafter referred to as the "Indenture") (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture):
Requisition Number: 21
Name of Payee: Donald W McIntosh Associates Inc.
Amount Payable: $5,697.50
Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments, or, state Costs of Issuance, if applicable):
Invoice 47837 for Project 18124 (Poitras East CDD) Through 08/29/2025 - $1,175.00
Invoice 47840 for Project 23585 (Centerline Drive Segment H2) Through 08/29/2025
-$1,101.50
Invoice 47841 for Project 23586 (Centerline Drive Segment H3) Through 08/29/2025
-$2,364.40
Invoice 47842 for Project 24613 (Poitras East- Lift Station D) Through 08/29/2025
-$1,056.60

Fund, Account and/or subaccount from which disbursement is to be made:

The undersigned hereby certifies that [obligations in the stated amount set forth above have been incurred by the District, that each disbursement set forth above is a proper charge against the Series 2023 Acquisition and Construction Account and the subaccount, if any, referenced above, that each disbursement set forth above was incurred in connection with the acquisition and construction of the Series 2023 Project and each represents a Cost of the Series 2023 Project, and has not previously been paid] OR [this requisition is for Costs of Issuance payable from the Costs of Issuance Account that has not previously been paid].
The undersigned hereby further certifies that there has not been filed with or served upon the District notice of any lien, right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.

Poitras East S2023 Req 21:

[	l

Donald W McIntosh Associates	September 19, 2025	Page 1 of 2

RECEIVED
By Amanda Lane at 1:32 pm, Sep 22, 2025
-·--

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By Amanda Lane at 1:32 pm, Sep 22, 2025

Poitras East Community Development District

Work Authorization/Proposed Services (if applicable)

WORK AUTHORIZATION FOR MAINTENANCE SERVICES
This Work  Authorization  (the "Work Authorization"), dated  10/15   , 2025, authorizes certain  work  in accordance  with  that certain  AGREEMENT  BETWEEN  THE POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT AND BERMAN CONSTRUCTION, LLC
FOR GENERAL MAINTENANCE SERVICES (the "Agreement"), dated August 18, 2020, by and between:
Poitras East Community Development District, a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, being situated in the City of Orlando, Florida, and whose mailing address is 3501 Quadrangle Boulevard, Suite 270, Orlando, Florida 32817 (the "District"); and

Berman Construction, LLC, a Florida limited liability company, with a mailing address of9801 Lake Nona Club Drive, Orlando, Florida 32827 (hereinafter "Contractor", together with District the "Parties").
Section 1. Scope of Services. Contractor shall provide Holiday Decor	maintenance services, as set forth in the attached Exhibit A, which is incorporated herein by reference, all in accordance with the terms of the Agreement (collectively, the "Services").

Section 2. Compensation and Term. It is understood and agreed that the payment of compensation for the Services under this Work Authorization shall be in the amount and for the term set forth in the attached Exhibit A, and in the manner set forth in the Agreement.

Section 3. Acceptance. Acceptance of this Work Authorization will authorize the Contractor to complete the Services as outlined above and is indicated by the signature of the authorized representative of the District and the Contractor in the spaces provided below. Contractor shall commence the aforesaid Services as provided herein and shall perform the same in accordance with the terms and conditions of the Agreement, which, except to the extent expressly altered or changed in this Work Authorization, remain in full force and effect.

IN WITNESS WHEREOF, the Parties hereto have caused this Work Authorization to be executed the day and year first above written.

POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT

	

Secretary

Witness

By:	_ Its:		

BERMAN CONSTRUCTION, LLC
cdw-r:ud/J�

By:	 E_d_d_ie_P_a_d_ua	_
Its:	

Exhibit A: Proposal/Scope of Services

Proposal: CDD - PECDD Holiday Decor Install 2025
ProposalDate:10/15/2025
Project Name: CDD - PECDD Holiday Decor Install 2025 Client Contact: PECDD
Project Scope

Berman proposes to furnish all labor and materials for the following:

Scope
Holiday Decor - Provide and install two 36" Wreaths/bows and some garland swag at the Luminary roundabout

Estimated Time of Completion: Work will be completed in the most expedient time frame as possible. All work will be performed at client discretion

Payment Schedule: Upon Completion

Total Cost: $750.00

Proposal: CDD - PECDD Holiday Decor Install 2025

Additional Notes	About Berman

Please contact our office upon receipt and approval of this contract, and any questions you might have. Should you accept the terms outlined above please sign below and return.
We can then schedule your services at that time. This proposal will become binding once executed by both parties.

Thank You
We appreciate your business and look forward to our continued partnership. Please don't hesitate to reach out with any questions.

Berman is a national full-service property management, security and facility services company based in Lake Nona, Florida. Our team is highly skilled in providing dependable, professional and cost-effective solutions across facility, janitorial, on-demand repairs, maintenance staffing, security and all other ancillary facility services to help you run your facility as smoothly as possible.
We pride ourselves on being a single point for all facility and property needs. Quality and integrity are at the heart of what we do.
We are a tech-forward team, serving our clients with swift and diligent work, to ensure our client properties are well taken care of. We embrace problems quickly and tackle solutions intelligently in a unique, customized manner for each clients' needs.

Approvals	Our Services
Property & Facility Management

Property Maintenance
PECDD
By:	✓ 24/7 Emergency Repairs
General Construction

Janitorial Services

Berman	✓ Security
By: Eddie Padua
Pressure Washing

Landscaping

Disaster Response

-�-

BERMAN	Referenced Images

	
Poitras East Community Development District

District Financial Position and Budget to Actual YTD

Poitras East
Community Development District
September 2025 Financial Package

September 30, 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 9/30/2025	
	
General Fund	
Debt Service Fund		
Capital Projects Fund		
Long-Term Debt Fund			
Total	
		
Assets								
Current Assets										
General Checking Account	$	763,471.20							$	763,471.20	
Alleyway & Infrastructure Capital Res.	216,553.27								216,553.27	
Prepaid Expenses	26,262.74								26,262.74	
Series 2020 Debt Service Reserve		$	40.64							40.64	
Series 2023 Debt Service Reserve		814,046.25							814,046.25	
Series 2025 Debt Service Reserve		325,275.63							325,275.63	
Series 2023 Revenue		758,291.63							758,291.63	
Series 2023 Prepayment		322.50							322.50	
Accounts Receivable - Due from Developer				$	47.65					47.65	
Series 2020 Acquisition/Construction				21.91					21.91	
Series 2023 Acquisition/Construction				18,896.66					18,896.66	
Series 2025 Acquisition/Construction				600,643.23					600,643.23	
Series 2025 Cost of Issuance		
		26,250.00					26,250.00	
Total Current Assets	$ 1,006,287.21	$ 1,897,976.65		$	645,859.45		$	-		$	3,550,123.31	

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

$	1,897,976.65		

$	

1,897,976.65	
									30,917,023.35			30,917,023.35	
	$	-		$	-		$	-		$ 32,815,000.00		$	32,815,000.00	
Total Assets	$ 1,006,287.21	$ 1,897,976.65		$	645,859.45		$ 32,815,000.00		$	36,365,123.31	

Poitras East CDD
Statement of Financial Position As of 9/30/2025

Debt Service	Capital Projects	Long-Term Debt	
Fund	Fund	Fund	

General Fund	Total

Liabilities and Net Assets

Current Liabilities Accounts Payable Accounts Payable Retainage Payable Deferred Revenue

$	7,610.24

$	29,634.73
233,902.76
47.65

$	7,610.24
29,634.73
233,902.76
47.65

Total Current Liabilities

Long Term Liabilities

		
$	7,610.24	$	-	$	263,585.14	$	-

$	271,195.38

Revenue Bonds Payable - Long-Term	$ 32,815,000.00		$ 32,815,000.00	
Total Long Term Liabilities	$	-	$	-	$	-	$ 32,815,000.00		$ 32,815,000.00	

Total Liabilities	$	7,610.24		$	-		$	263,585.14		$ 32,815,000.00		$ 33,086,195.38	

Net Assets
Net Assets, Unrestricted	

$	(63,275.11)								

$	(63,275.11)	
Net Assets - General Government	751,124.39								751,124.39	
Current Year Net Assets - General Government	310,827.69								310,827.69	
Net Assets, Unrestricted			$ 1,827,599.59						1,827,599.59	
Current Year Net Assets, Unrestricted			70,377.06						70,377.06	
Net Assets, Unrestricted					$	(330,737.53)				(330,737.53)	
Current Year Net Assets, Unrestricted					713,011.84				713,011.84	
Total Net Assets	$	998,676.97		$ 1,897,976.65		$	382,274.31		$	-		$	3,278,927.93	
										
Total Liabilities and Net Assets	$ 1,006,287.21		$ 1,897,976.65		$	645,859.45		$ 32,815,000.00		$ 36,365,123.31	

Poitras East CDD Statement of Activities As of 9/30/2025	
	
General Fund	Debt Service Fund	Capital Projects Fund	Long-Term Debt Fund		
Total	
Revenues							
On-Roll Assessments	$ 581,781.33				$	581,781.33	
Off-Roll Assessments	144,620.05					144,620.05	
On-Roll Assessments		$  1,632,809.98				1,632,809.98	
Other Assessments		7,758,926.99				7,758,926.99	
Inter-Fund Group Transfers In		(0.30)				(0.30)	
Debt Proceeds		860,165.75				860,165.75	
Developer Contributions			$	263,288.38			263,288.38	
Other Income & Other Financing Sources			13,259.00			13,259.00	
Inter-Fund Transfers In			0.30			0.30	
Debt Proceeds			4,789,858.14			4,789,858.14	
Total Revenues	

$ 726,401.38	

$ 10,251,902.42	

$ 5,066,405.82	

$	-	$	16,044,709.62	
Expenses						
Supervisor Fees	$	1,800.00			$	1,800.00	
D&O Insurance	2,983.00				2,983.00	
Trustee Services	14,014.21				14,014.21	
Management	38,500.00				38,500.00	
Engineering	10,439.22				10,439.22	
Disclosure	5,000.00				5,000.00	
District Counsel	14,929.00				14,929.00	
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	139.96				139.96	
Legal Advertising	3,665.13				3,665.13	
Bank Fees	20.00				20.00	
Web Site Maintenance	2,520.00				2,520.00	
Holiday Decorations	750.00				750.00	
Dues, Licenses, and Fees	175.00				175.00	
Electric	2,542.26				2,542.26	
Water Reclaimed	9,901.93				9,901.93	
General Insurance	3,648.00				3,648.00	
Property & Casualty	15,099.00				15,099.00	
Irrigation Parts	34,289.24				34,289.24	

Poitras East CDD Statement of Activities As of 9/30/2025	
	
General Fund		Debt Service Fund		Capital Projects Fund		Long-Term Debt Fund			
Total	
Landscaping Maintenance & Material	$ 212,014.92									$	212,014.92	
Contingency	13,585.84										13,585.84	
Pest Control	1,190.00										1,190.00	
Entry and Wall Maintenance	750.00										750.00	
Streetlights	17,888.41										17,888.41	
Liftstation Maintenance	10,176.84										10,176.84	
Personnel Leasing Agreement	12,000.00										12,000.00	
Principal Payments (Series 2020)			$  8,281,549.72								8,281,549.72	
Principal Payments (Series 2023)			430,000.00								430,000.00	
Interest Payments (Series 2020)			326,339.52								326,339.52	
Interest Payments (Series 2023)			1,200,337.50								1,200,337.50	
Trustee Services					$	6,750.00					6,750.00	
Management					11,000.00					11,000.00	
Engineering					227,638.28					227,638.28	
District Counsel					50,077.00					50,077.00	
Trustee Counsel					6,250.00					6,250.00	
Bond Counsel					50,000.00					50,000.00	
Assessment Administration					50,000.00					50,000.00	
Legal Advertising					563.90					563.90	
Other Debt Service Costs					132,904.15					132,904.15	
Property & Casualty					10,360.00					10,360.00	
Contingency					3,809,357.73					3,809,357.73	
Total Expenses	$ 442,739.92		$ 10,238,226.74		$ 4,354,901.06		$	-		$	15,035,867.72	
Other Revenues (Expenses) & Gains (Losses)												
Interest Income	$  27,166.23									$	27,166.23	
Dividend Income			$	56,701.38								56,701.38	
Dividend Income					$	1,507.08					1,507.08	
Total Other Revenues (Expenses) & Gains (Losses)	$  27,166.23		$	56,701.38		$	1,507.08		$	-		$	85,374.69	
Change In Net Assets	$ 310,827.69		$	70,377.06		$	713,011.84		$	-		$	1,094,216.59	
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	

$ 998,676.97		

$  1,897,976.65		
$	382,274.31		
$	-		
$	
3,278,927.93	

Poitras East CDD
Budget to Actual
For the Month Ending 9/30/2025

YTD Actual

YTD Budget

YTD Variance

FY 2025
Adopted Budget

Percentage Spent

Revenues

Assessments	$	726,401.38		$	722,450.00		$	3,951.38		$ 722,450.00		112.03%	
Carryforward Revenue	82,967.10		82,967.10		-		82,967.10		100.00%	
Net Revenues	$	809,368.48		$	805,417.10		$	3,951.38		$ 805,417.10		100.49%	

General & Administrative Expenses

Supervisor Fees	$	1,800.00		$	7,200.00		$	(5,400.00)		$	7,200.00		25.00%	
D&O Insurance	2,983.00		3,206.20		(223.20)		3,206.20		93.04%	
Trustee Services	14,014.21		13,451.64		562.57		13,451.64		104.18%	
Management	38,500.00		38,500.00		-		38,500.00		100.00%	
Engineering	10,439.22		19,500.00		(9,060.78)		19,500.00		53.53%	
Disclosure	5,000.00		5,000.00		-		5,000.00		100.00%	
Property Appraiser	-		2,000.00		(2,000.00)		2,000.00		0.00%	
District Counsel	14,929.00		30,000.00		(15,071.00)		30,000.00		49.76%	
Assessment Administration	7,500.00		7,500.00		-		7,500.00		100.00%	
Reamortization Schedules	-		250.00		(250.00)		250.00		0.00%	
Audit	7,200.00		7,200.00		-		7,200.00		100.00%	
Arbitrage Calculation	-		1,000.00		(1,000.00)		1,000.00		0.00%	
Travel and Per Diem	17.96		300.00		(282.04)		300.00		5.99%	
Telephone	-		25.00		(25.00)		25.00		0.00%	
Postage & Shipping	139.96		500.00		(360.04)		500.00		27.99%	
Copies	-		1,000.00		(1,000.00)		1,000.00		0.00%	
Legal Advertising	3,665.13		7,500.00		(3,834.87)		7,500.00		48.87%	
Bank Fees	20.00		180.00		(160.00)		180.00		11.11%	
Miscellaneous	-		7,000.00		(7,000.00)		7,000.00		0.00%	
Meeting Room	-		250.00		(250.00)		250.00		0.00%	
Office Supplies	-		250.00		(250.00)		250.00		0.00%	
Web Site Maintenance	2,520.00		3,000.00		(480.00)		3,000.00		84.00%	
Holiday Decorations	750.00		3,000.00		(2,250.00)		3,000.00		25.00%	
Dues, Licenses, and Fees	175.00		175.00		-		175.00		100.00%	
Total General & Administrative Expenses	$	109,653.48		$	157,987.84		$	(48,334.36)		$ 157,987.84		69.41%	

Poitras East CDD	
Budget to Actual	
For the Month Ending 9/30/2025	

YTD Actual		

YTD Budget		

YTD Variance		
FY 2025
Adopted Budget		

Percentage Spent	
Field Operations														
Electric Utility Services														
Electric	$	2,542.26		$	5,000.00		$	(2,457.74)		$	5,000.00		50.85%	
Water-Sewer Combination Services														
Water Reclaimed		9,901.93			30,000.00			(20,098.07)			30,000.00		33.01%	
Other Physical Environment														
General Insurance		3,648.00			3,920.35			(272.35)			3,920.35		93.05%	
Property & Casualty Insurance		15,099.00			16,855.55			(1,756.55)			16,855.55		89.58%	
Other Insurance		-			100.00			(100.00)			100.00		0.00%	
Irrigation Repairs		34,289.24			45,000.00			(10,710.76)			45,000.00		76.20%	
Landscaping Maintenance & Material		212,014.92			290,000.00			(77,985.08)			290,000.00		73.11%	
Tree Trimming		-			20,000.00			(20,000.00)			20,000.00		0.00%	
Flower & Plant Replacement		-			25,000.00			(25,000.00)			25,000.00		0.00%	
Contingency		13,585.84			35,958.36			(22,372.52)			35,958.36		37.78%	
Pest Control		1,190.00			595.00			595.00			595.00			
Road & Street Facilities														
Entry and Wall Maintenance		750.00			6,000.00			(5,250.00)			6,000.00		12.50%	
Hardscape Maintenance		-			10,000.00			(10,000.00)			10,000.00		0.00%	
Alleyway Maintenance		-			10,000.00			(10,000.00)			10,000.00		0.00%	
Streetlights		17,888.41			41,500.00			(23,611.59)			41,500.00		43.10%	
Accent Lighting		-			500.00			(500.00)			500.00		0.00%	
Liftstation Maintenance		10,176.84			20,000.00			(9,823.16)			20,000.00		50.88%	
Parks & Recreation														
Personnel Leasing Agreement - Administrator		6,000.00			18,000.00			(12,000.00)			18,000.00		33.33%	
Personnel Leasing Agreement - Irrigation Specialist		6,000.00			18,000.00			(12,000.00)			18,000.00		33.33%	
Reserves														
Infrastructure Capital Reserve		-			40,000.00			(40,000.00)			40,000.00		0.00%	
Alleyway Reserve		-			15,000.00			(15,000.00)			15,000.00		0.00%	
Total Field Operations Expenses	$	333,086.44		$	651,429.26		$	(318,342.82)		$ 651,429.26		51.13%	
Total Expenses	$	442,739.92		$	809,417.10		$	(366,677.18)		$	809,417.10		54.70%	

Other Revenues (Expenses) & Gains (Losses)														
Interest Income	$	27,166.23		$	4,000.00		$	23,166.23		$	4,000.00			
Total Other Revenues (Expenses) & Gains	$	27,166.23		$	4,000.00		$	23,166.23		$	4,000.00			
(Losses)														
Net Income (Loss)	$	393,794.79		$	-		$	393,794.79		$	-			

Poitras East CDD Cash Flow

FY25 Inflows	FY25 Outflows	FY26 Inflows		FY26 Outflows	End. Cash	

-	
(21,730.00)		
-	
-	
534,793.82		
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		
170,463.24	(151,381.88)		-	-	850,347.50		
329,917.95	(393,789.25)		-	(23,005.00)	763,471.20		
-	-		-	-	763,471.20	as of 10/16/2025	

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
9/1/2025	850,347.50
10/1/2025	763,471.20

Totals	2,706,926.78	(2,456,127.06)	-	(23,005.00)

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