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, November 18, 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 October 21, 2025, Board of Supervisors’ Meeting

Business Matters
Consideration of Revised FY 2025 Audit Engagement Letter with Grau
Presentation and Review of District Infrastructure Assessment Report
Review and Acceptance of Fiscal Year 2025 Goals, Objectives, and Performance Measures and Standards Report
Ratification of Non-Ad Valorem Assessment Administration Agreement for FY 2026
Ratification of Promissory Note for Centerline Drive Segment H-2 with TDCP, LLC
Ratification of Bill of Sale for Poitras East Parcel N-2 Lift Station G
Ratification of Operation and Maintenance Expenditures Paid in October 2025 in an amount totaling $53,248.30 (provided under separate cover)
Recommendation of Work Authorization/Proposed Services (if applicable)
Review of District’s Financial Position and Budget to Actual YTD (provided under separate cover)

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 October 21, 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, October 21, 2025, at 4:01 p.m. at 6900 Tavistock Lakes Blvd., Ste. 200, Orlando, FL 32827.
Present:

Frank Paris	Assistant Secretary
Brent Schademan	Assistant Secretary
Ron Domingue	Assistant Secretary Also attending:
Jennifer Walden	PFM
Blake Firth	PFM	(via phone)
Lynne Mullins	PFM	(via phone)
Amanda Lane	PFM	(via phone)
Jim Nugent	Donald W. McIntosh Associates (via phone @ 4:02 p.m.)
Tucker Mackie	Kutak Rock	(via phone)
DJ Batten	Berman
Carlos Negron	Berman
Pete Fussell	Berman
Dan Young	Tavistock
Will Stafford	Tavistock
Rudy Bautista	Tavistock

SECOND ORDER OF BUSINESS	Public Comment Period

Ms. Walden called for public comments. She noted there was no one present with the public at this time.

THIRD ORDER OF BUSINESS	Consideration of the Minutes of the September 16, 2025, Board of Supervisors’ Meeting

The Board reviewed the minutes of the September 16, 2025, Board of Supervisors’ Meeting.

On motion by Mr. Schademan, seconded by Mr. Paris, with all in favor, the Board of Supervisors for the Poitras East Community Development District approved the Minutes of the September 16, 2025, Board of Supervisors’ Meeting.

FOURTH ORDER OF BUSINESS	Consideration of Disclosure of Public Finance

Ms. Mackie explained that this is one of the final documents that follows the District’s issuance of the Series 2025 Bonds, and its preparation and recording is a requirement under Chapter 190. This Disclosure

includes information relative to the District, its Board, the District’s Bond issuances, and the public improvements financed by the Bonds. It additionally provides basic information concerning the District’s Operations and Maintenance Assessments. For additional information, individuals are encouraged to visit the District’s website, and the contact information of the District Manager is provided.

On motion by Mr. Paris, seconded by Mr. Schademan, with all in favor, the Board of Supervisors for the Poitras East Community Development District approved the Disclosure of Public Finance.

FIFTH ORDER OF BUSINESS	Ratification	of	Egis	Insurance Package for FY 2026

Ms. Walden explained that the Chair signed this outside of a meeting to ensure there was no lapse in coverage. She added that the cost came in under budget.

On motion by Mr. Schademan, seconded by Mr. Paris, with all in favor, the Board of Supervisors for the Poitras East Community Development District ratified the Egis Insurance Package for FY 2026.

SIXTH ORDER OF BUSINESS	Ratification of Non-Ad Valorem Assessment	Administration Agreement for FY 2026

Ms. Walden noted that this is the standard Agreement the District enters into each year with the Property Appraiser and as the Chair signed it outside of a meeting it needs to be ratified by the Board.

On motion by Mr. Paris, seconded by Mr. Schademan, with all in favor, the Board of Supervisors for the Poitras East Community Development District ratified the Non-Ad Valorem Assessment Administration Agreement for FY 2026.

SEVENTH ORDER OF BUSINESS	Ratification of Operation and Maintenance Expenditures Paid in September 2025 in an amount totaling
$108,363.30

The Board reviewed O&M Expenditures paid in September 2025. Ms. Walden noted that these have been approved and need to be ratified by the Board.

On motion by Mr. Paris, seconded by Mr. Schademan, with all in favor, the Board of Supervisors for the Poitras East Community Development District ratified the Operation and Maintenance Expenditures Paid in September 2025 in an amount totaling $108,363.30.

EIGHTH ORDER OF BUSINESS	Ratification of Series 2023 Requisition No. 21 Paid in September 2025 in an amount totaling $5,697.50

The Board reviewed Series 2023 Requisition No. 21. Ms. Walden noted that this has been approved and needs to be ratified by the Board.

On motion by Mr. Paris, seconded by Mr. Schademan, with all in favor, the Board of Supervisors for the Poitras East Community Development District ratified the Series 2023 Requisition No. 21 Paid in September 2025 in an amount totaling $5,697.50.

NINTH ORDER OF BUSINESS	Recommendation	of	Work Authorization/Proposed Services

Ms. Walden explained there is one Work Authorization from Berman for holiday decorations in the amount of $750.00 which falls within the budget. She noted that Berman is working on an additional proposal to add holiday decorations to the new roundabouts. There was brief discussion concerning locations and costs.

On motion by Mr. Paris, seconded by Mr. Schademan, with all in favor, the Board of Supervisors for the Poitras East Community Development District approved the Work Authorization with Berman for holiday decorations in the amount of $750.00 and gave authority to the Chairman to finalize the Work Authorization with additional holiday decorations at a not-to-exceed $3,000.00.

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

Ms. Walden stated the financials have been updated through September 2025. The District has spent approximately 55% of the adopted budget. No action was required.

ELEVENTH ORDER OF BUSINESS	Staff Reports

District Counsel –	No report.

District Manager –	Ms. Walden noted that the next meeting is on Tuesday, November 18,
2025.

District Engineer –	Mr. Nugent reviewed the Construction Contract Status Memo (Minutes
Exhibit A).

For Lift Station G, startup was successful, and the team is working on the final close out.
For Centerline Drive Segment H-1, the first lift of asphalt has been installed, with the final lift scheduled for mid-December. The hold harmless survey is being done to close out the project, and the project will be

transferred to the City of Orlando either by way of a replat or deed, depending on the City’s position on the matter. He noted there is a Change Order for revised landscaping requested by the Developer, electrical modifications, and change in trail materials requested by the Developer in an amount of $360,567.50 and an additional five days to the contract.

On motion by Mr. Schademan, seconded by Mr. Paris, with all in favor, the Board of Supervisors for the Poitras East Community Development District approved Change Order #3 in the additive amount of
$360,567.50 and an additional five days to the contract.

Construction Supervisor –	No report.

Landscape Supervisor –	Mr. Batten noted he walked the area with Cepra and needs to get with Will
regarding redoing some of the beds that were affected by the irrigation issues.

Irrigation Supervisor –	No report.

TWELFTH ORDER OF BUSINESS	Supervisor Requests

There were no Supervisor requests at this time.

THIRTEENTH ORDER OF BUSINESS	Adjournment

Ms. Walden requested a motion to adjourn.

On motion by Mr. Schademan, seconded by Mr. Paris, with all in favor, the October 21, 2025, Meeting of the Board of Supervisors for the Poitras East Community Development District was adjourned.

Secretary / Assistant Secretary	Chair / Vice Chair

EXHIBIT A

MEMORANDUM

DATE:	October 21, 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 startup was successful, and final close-out is underway.
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 mid-December. Roundabout wall and pavers are underway. A hold harmless survey will be done upon completion of construction to close-out the project. Upon completion, improvements are to be transferred to the City of Orlando either by way of a replat of the existing right-of-way tract or by deed, depending on the City’s position on the matter.
Change Order (C.O.) Status:
Change Order #3 in the amount of $360,567.50 for Revised Landscaping as directed by Developer (RCO -14-1); Electrical Conduit Modifications (RCO-15); and Change in Trail Material per request of Developer and Add 5 Days to contract (RCO-16-1).
Recommended Motion: Approve RCO #3 in the additive amount of $360,567.50 and add 5 days to contract as described above.

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

F:\Proj2017\17170\ENGadmin\C\ec534 Construction Memo 10-21-25.docx

Poitras East Community Development District Poitras East - Parcel N-2 - Lift Station G Change Order Log
Jr. Davis Construction Company

C.0.#	

Date	

Description of Revision	
Additional Days	

Amount	

Status	New Contract Amount Original Contract
Date	

To Board	

Approval Date	

Notes	
						$	2,275,140.00				

1	
8/19/2024	Gravity Sewer Improvements and Landscape/Irrigation for Luminary Boulevard to serve adjacent Toll Brothers
residential communitv.		
$	143,802.80	
Approved	
$	2,418,942.80	
8/20/2024	
8/20/2024		
g	
8/19/2024	Two Fire Hydrant Assemblies that were added to the plans in response to City
comments.		
$	21,850.00	
Approved	
$	2,440,792.80	
8/20/2024	
8/20/2024		

										

										
										
Days to Substantial Completion	330	Revised Contract Amount	$	2,440,792.80				
Days to Contract Completion	360							
NOC Date	5/30/2024							
Substantial Completion Date	4/25/2025							
Contract Completion Date	5/25/2025							

Poitras East Community Development District Centerline Drive Sement H-1
Change Order Log
Jr. Davis Construction Company

C.0.#	

Date	

Description of Revision	
Additional Days	

Amount	

Status	New Contract Amount Original Contract
Date	

To Board	

Approval Date	

Notes	
			180			$	3,277,952.23				
1	10/22/2024	Revised Plans Not Included in Original Contract and Comparison	30	$	80,714.03		$	3,358,666.26	11/19/2024	11/19/2024		
g	
1/15/2025	
Landscape & Irrigation	
0	
$	369,461.00		
$	3,728,127.26	
1/21/2025	
3/10/2025		

�	
10/3/2025	Revised Landscaping, Relocation of Trees, Electrical Conduit Modifications,
ChanQe in Trail Material	
5	
$	360,567.50		
$	4,088,694.76	
10/21/2025			

										

										
Days to Substantial Completion	215	Revised Contract Amount	$	4,088,694.76				
Days to Contract Completion	245							
NOC Date	7/16/2024							
Substantial Completion Date	2116/2025							
Contract Completion Date	3/18/2025							

Poitras East Community Development District
CONTRACT CHANGE ORDER

Change Order No. 	3	

Project:	Centerline Drive Segment H-1	Date	10/3/2025 Engineer:	 McIntosh Associates, an LJA Company
Contractor: Jr. Davis Construction Company, Inc.

ITEM NO.	
WORK PERFORMED	DESCRIPTION OF
CHANGE	AMOUNT+/(-)	

1	JDC 2206RCO-14-1 - Revised Landscaping as directed by the Developer and for Relocation of Trees	
ADD	
$	252,720.00	

2	JDC 2206RCO-15 - Electrical Conduit Modifications due to Misalignment with Existing Stub-Outs in Luminary
Boulevard Phase 1C	
ADD	
$	32,055.00	

3	JDC 2206RCO-16-1 - Change in Trail Material from Asphalt to Concrete per request of Developer and Add 5
Days	
ADD	
$	75,792.50	

				

Net Change Order Amount	$	360,567.50	
Contract Amount Prior to Change Order	$	3,728,127.26	
Revised Contract Amount	$	4,088,694.76	
COMMENTS:
See attached backup.

Acceptable To:

Date:

Approved By:

		Date:	 Poitras East Community Development District

Centerline Segment H Landscape & Irrigation REV

I�	JR. DAVIS CONSTRUCTION
210 Hangar Road
Kissimmee, FL, 34741

	Contact:	Alex Borgmeier		
	Phone:	321-697-8258		
	Email:	Alex.Borgmeier@jr-davis.com		
Quote To:	Tarek Fahmy	Proposal Date:	9/16/25	
Company: Phone:	LJA
407-644-4068	Date of Plans:
Revision Date:	6/4/25	
Email:	tfahmy@lja.com	Addendums:		
		HCSS#:	2206RCO-14-1	

Breakout Provided on Landscape Items
ITEM	DESCRIPTION	QUANTITY	UNIT	UNIT PRICE	AMOUNT	
	GENERAL CONDITIONS					
1020	Add Payment & Performance Bond (1 10%)	1.00	LS	2,800.00	2,800.00	
1040	Add Construction Stakeout	1.00	LS	2,150.00	2,150.00	
1050	Survey and City ESM Compliant As-Builts	1.00	LS	1,500.00	1,500.00	
1060	Add 2-Year City & CDD Maintenance Bond (15%)	1.00	LS	1,200.00	1,200.00	
	GENERAL CONDITIONS TOTAL				7,650.00	
	IRRIGATION SLEEVES					
7020	6" Sleeve (w/Fittings)	5.00	EA	1,325.00	6,625.00	
7040	4" Sleeves (w/Fittings)	9.00	EA	905.00	8,145.00	
	IRRIGATION SLEEVES TOTAL				14,770.00	
	LANDSCAPE & IRRIGATION					
8020	Sod	1.00	LS	23,000.00	23,000.00	
8030	Trees	1.00	LS	-3,925.00	-3,925.00	
8031	Relocates	1.00	LS	21,500.00	21,500.00	
8032	Shrub Areas	1.00	LS	12,525.00	12,525.00	
8033	Ground Cover (Plants)	1.00	LS	48,900.00	48,900.00	
8050	Ground Cover (Mulch)	1.00	LS	8,050.00	8,050.00	
8060	Irrigation	1.00	LS	58,250.00	58,250.00	
8070	Soil Amendments	1.00	LS	17,000.00	17,000.00	
8080	Maintenance	12.00	MO	3,750.00	45,000.00	
	LANDSCAPE & IRRIGATION TOTAL				230,300.00	
GRAND TOTAL	$252,720.00
NOTES:
I.) Proposal is based on any dewatering being discharged offsite.
Any other Bonds, Permits or Fees are not included.
Irrigation sleeves are based on the size of the mainline and lateral line and is assumed. Should it be any different than what we quoted the price will be adjusted accordingly.
Tree staking is included.
Root barriers of any kind are not included.

Relocates Includes 2EA Senegal Date Palms and !EA Floss Silk Tree
Irrigation System to connect to the existing irrigation mainline and controller.
All hardscape, planter pots, and artificial turf by others
Plant Material substitution may be required at time of install due to industry availability and site applicability. I 0.) No Irrigation wells/pumps included
Above Ground Staking to be used for Trees
I Year Maintenance included per specifications.
Tree Change: -3EA Slash Pine, +2EA Hong Kong Orchid, -2EA Pink Trumpet Tree, +2EA Crape Myrtle

Centerline Segment H Electrical Revision

Jr. Do-n, Con.in.ction Compony, Inc.

JR. DAVIS CONSTRUCTION
210 Hangar Road
Kissimmee, FL, 34741

	Contact:	Alex Borgmeier		
	Phone:	321-697-8258		
	Email:	Alex.Borgmeier@jr-davis.com		
Quote To:	Tarek Fahmy	Proposal Date:	9/16/25	
Company:	LJA	Date of Plans:	2/24/25	
Phone: Email:	407-644-4068
tfahmy@lja.com	Revision Date:
Addendums: HCSS#:	
2206RCO-15	

ITEM	DESCRIPTION	QUANTITY	UNIT	UNIT PRICE	AMOUNT	
	ELECTRICAL					
7010	Demo Conduit	1.00	LS	2,500.00	2,500.00	
7020	H: 6" 2-way primary conduit	420.00	LF	62.75	26,355.00	
7040	H: 6" Cores and Tie In	4.00	EA	800.00	3,200.00	
	ELECTRICAL TOTAL				32,055.00	
GRAND TOTAL	$32,055.00

NOTES:
I.) Proposal is based on any dewatering being discharged offsite.
2.) Any other Bonds, Permits or Fees are not included.

,	1llilllll
Jr, Do.ii Con�Company, Inc;.

Centerline Segment H Trail Change REV

JR. DAVIS CONSTRUCTION
210 Hangar Road
Kissimmee, FL, 34741

	Contact:	Alex Borgmeier		
	Phone:	321-697-8258		
	Email:	Alex.Borgmeier@jr-davis.com		
Quote To:	Tarek Fahmy	Proposal Date:	I 0/2/25	
Company:	LJA	HCSS#:	2206RCO 16-1	
Phone:
Email:	407-644-4068
tfahmy@lja.com	ADDED Time:	5 Days	

Sheet C2. l 1 Revised Trail Spec
Plan Recieved after potion of work was completed
ITEM	DESCRIPTION	QUANTITY	UNIT	UNIT PRICE	AMOUNT	
20	IO' Concrete Trail (multi-use trail) (4" Thicknes	1,627.00	SY	55.00	89,485.00	
30	H: I" Asphalt SP 9.5 (multi-use trail)	-1,627.00	SY	12.50	-20,337.50	
40	H: 4" Recycled Concrete Base (LBR=l 50)	-857.00	SY	15.00	-12,855.00	
50	H: Demo/Regrade Trail Area for Concrete Sidewalk	1.00	LS	19,500.00	19,500.00	
GRAND TOTAL	$75,792.50
NOTES:
All items shown on this proposal were not included in the original contract.

ACCEPTANCE OF PROPOSAL:

Through affixing of signature the executing party represents that as agent or representative of the contracting party/owner, he/she is duly empowered to request and authorize Jr. Davis Construction to perform Change Order/ Extra Work. The signer further attests that through executing this document it is willfully and knowingly binding the party it represents to the pricing and all notes and clarifications stated herein.

Poitras East Community Development District

Revised FY 2025 Audit Engagement Letter with Grau

October 22, 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 $8,300 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 2022 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

•

FlCPA

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

..	AICPA'	Peer Review

Program

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 12.1 I Tallahassee, Fl 32301I 850.22.4.2.72.7, in Florida I www.ficpa.org

Poitras East Community Development District

District Infrastructure Assessment Report

DISTRICT INFRASTRUCTURE ASSESSMENT REPORT
POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT

SEPTEMBER 30, 2025

for:
POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT ORLANDO, FLORIDA

by:
McINTOSH ASSOCIATES, an LJA COMPANY 1950 SUMMIT PARK DRIVE, SUITE 600
ORLANDO, FL 32810

District Infrastructure Assessment Report Poitras East Community Development District
September 30, 2025

Introduction

In accordance with Poitras East Community Development District Goals, Objectives and Performance Measures and Standards, the District Engineer conducts an annual inspection of the District’s infrastructure and related systems. The purpose of this inspection is to evaluate the overall condition, functionality, and maintenance needs of the district’s assets to ensure they continue to meet operational, safety, and community standards.

This report serves as the formal record of the Fiscal Year 2025 inspection, providing documentation and findings consistent with the District’s established performance standards. The following sections outline the observations resulting from the current inspection cycle.
Hardscape, Landscape, and Irrigation Facilities
Hardscape, landscape, and irrigation facilities within the public road rights-of-way are owned and maintained by the District. These facilities are inspected throughout the year by the District’s landscape and irrigation supervisors and are not included in this annual inspection.

Roundabouts

The District owns and maintains the roundabout truck apron/pavers within the community development district boundary. During our inspection, we observed chipped, cracked and broken pavers, worn/discolored decorative crosswalks, deteriorated thermoplastic striping, and various other conditions possibly warranting further evaluation and/or action by the District, subject to the direction of the Board of Supervisors. See Appendix A for photographs of specific observations and a key map showing the location of each photograph.

Neighborhood Alleys

The District owns and maintains all alleys within the community development district boundary. During our inspection, we observed several areas of ponding water, damaged asphalt, and various other conditions possibly warranting further evaluation and/or action by the District, subject to the direction of the Board of Supervisors. See Appendix A for photographs of specific observations and a key map showing the location of each photograph.

Wastewater Facilities

The District owns and maintains one (1) lift station. The lift station is routinely inspected and maintained by Wind River Environmental. See Appendix B for FY2025 inspection reports.

Conclusion

The annual inspection of the Poitras East Improvement District’s infrastructure and related systems has been completed in accordance with District requirements. This inspection fulfills the objective of ensuring that at least one comprehensive review of District assets is conducted and documented each fiscal year.

The findings presented in this report provide a current assessment of the condition of the District’s infrastructure. The assessment is intended to assist the District in prioritizing resources, addressing issues proactively, and sustaining long-term operational reliability.

Through the completion of this inspection and report, the District continues to uphold its commitment to maintaining safe, efficient, and functional infrastructure in service of the community.

APPENDIX A
Photos

POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT PHOTO KEY MAP

AERIAL PHOTO
Roundabout at Centerline Drive and Luminary Boulevard

Photo 1 - Damage to Concrete Curb Along Truck Apron

Photos 2 & 3 - Damage to the Concrete Curb Along Truck Apron

Photo 4 – Deterioration of Thermoplastic and Worn Coloration

Photo 5 - Deteriorating Thermoplastic and Worn Coloration

AERIAL PHOTO
Roundabout at Luminary Boulevard and Pearson Avenue

Photo 6 - Chipped Concrete Pavers on Truck Apron

Photo 7 - Broken Concrete Pavers on Truck Apron

Photo 8 - Broken Concrete Pavers on Truck Apron

Photo 9 - Chipped Concrete Pavers on Truck Apron

Photo 10 - Deteriorating Thermoplastic and Worn Coloration

Photo 11 - Deteriorating Thermoplastic and Worn Coloration

Photo 12 - Deteriorating Thermoplastic and Worn Coloration

Photos 13 - Deteriorating Thermoplastic and Worn Coloration

AERIAL PHOTO
Roundabout at Luminary Boulevard and Selten Way

Photos 14 & 15 - Deteriorating Thermoplastic and Worn Coloration

Photos 16 & 17 - Deteriorating Thermoplastic and Worn Coloration

Photo 18 - Uneven Concrete Pavers on Truck Apron

Photo 19 - Deteriorating Thermoplastic and Worn Coloration

Photo 20 - Deteriorating Thermoplastic and Worn Coloration

Photo 21 - Deteriorating Thermoplastic and Worn Coloration

AERIAL PHOTO
Laureate Park South – Alleys

Photo 22 - Markowitz Alley – Ponding Water

Photo 23 - Markowitz Alley – Ponding Water

Photos 24 & 25 - Laggett Alley – Asphalt Damage

Photos 26 & 27 - Laggett Alley – Asphalt Damage

Photo 28 – Laggett Alley–Asphalt Damage	Photo 29 - Laggett Alley–Asphalt Damage

Photo 30 - Marconi Alley – Deterioration of Thermoplastic and Gouged Asphalt

Photo 31 - Bragg Alley – Overgrowth on Inlet Top

Photos 32 & 33 - Bragg Alley – Water Valve Cover

APPENDIX B
Wind River Environmental Inspection Reports

Customer Service Report

Schedule Now For Service
November 2024

Work Order #	8487037837

Call 407-957-5558

Customer Since:

2023

System Owner
Poitras East Community District 3501 Quadrangle Boulevard
Suite 270
Orlando, FL 32817
407-723-5925	
LS - Lake Nona Greenwood 14068 Hesse Road
Orlando, FL 32827
Jeff/OFC : 407-644-4068	System Location	
Service Date:	Oct 10/29/2024 12:00 AM	Frequency: Service Type:	Lift Station	Previous Service:
Approx. Gals.:	0	System Treatment:
Depth Below:	0	Custom Clean:
Cust Home:	NO	Filter
Township:	Inspection/T5:
County:	Orange	Build Up:	

09/25/2024	
Description	Qty	Unit Price	Ext. Price	
Energy Charge
Inspect-C-Service Call-Lift Station (Eval 1st hour)	1.00
1.00	$25.0000
$150.0000

Subtotal:
Tax: Total:	$25.00
$150.00

$175.00
$0.00
$175.00	
Keep your system healthy by following these 3 steps:
System Normal	• Regular Service
Use WRE Septic System Treatment
Use a Filter	Schedule Now for Service
November 2024
Call 407-957-5558

Payment Detail:
Invoice Net 45

X

Customer Signature	
Excessive Solids	Use WRE Septic System Treatment		
Heavy Sludge	Use WRE Septic System Treatment		
Tee Missing/Broken	Repair/Replace Tee		
High Liquid Level	Possible system failure. Call for evaluation or customer cleaning.		
Distribution Box Issue  See notes below for details.		

Technician: Shane Wilson	Arrived at: 3:53 PM	Left at: 4:11 PM

Tech Notes:
Cover was accessed and properly secured. Performed a Lift Station inspection. Work performed today included: Inspection. None.

Customer Service Report

Schedule Now For Service
December 2024

Work Order #	8487041590

Call 407-957-5558

Customer Since:

2023

System Owner
Poitras East Community District 3501 Quadrangle Boulevard
Suite 270
Orlando, FL 32817
407-723-5925	
LS - Lake Nona Greenwood 14068 Hesse Road
Orlando, FL 32827
Jeff/OFC : 407-644-4068	System Location	
Service Date:	Nov 11/05/2024 12:00 AM	Frequency: Service Type:	Lift Station	Previous Service:
Approx. Gals.:	0	System Treatment:
Depth Below:	0	Custom Clean:
Cust Home:	NO	Filter
Township:	Inspection/T5:
County:	Orange	Build Up:	

10/29/2024	
Description	Qty	Unit Price	Ext. Price	
Energy Charge
Inspect-C-Service Call-Lift Station (Eval 1st hour)	1.00
1.00	$25.0000
$150.0000

Subtotal:
Tax: Total:	$25.00
$150.00

$175.00
$0.00
$175.00	
Keep your system healthy by following these 3 steps:
System Normal	• Regular Service
Use WRE Septic System Treatment
Use a Filter	Schedule Now for Service
December 2024
Call 407-957-5558

Payment Detail:
Invoice Net 45

X

Customer Signature	
Excessive Solids	Use WRE Septic System Treatment		
Heavy Sludge	Use WRE Septic System Treatment		
Tee Missing/Broken	Repair/Replace Tee		
High Liquid Level	Possible system failure. Call for evaluation or customer cleaning.		
Distribution Box Issue  See notes below for details.		

Technician: Rocky Reeves Sr	Arrived at: 9:44 AM	Left at: 10:01 AM

Tech Notes:
Performed a Lift Station inspection. Work performed today included: Inspection of wet well and valve box and panel. Ran station through a complete cycle to insure the station is working as it should. None.

We Keep Life Flowing!

Customer Service Report
We appreciate your business!

For Emergencies Call
800-499-1682

This is not an invoice.

Customer Information
Name: Poitras East Community District
Customer Id: 2643477 Email: LaneA@pfm.com Phone: 407-723-5925
Payment Type: Invoice

Service Information
WO #: 8487045266
Service Type: Inspections Service Date: 12/31/2024 Service Time: 8:35 AM - 8:41 AM Tech Name: Juan Centeno

Location Information Site Name: LS - Lake Nona Greenwood
Address:
14068 Hesse Road
Orlando, FL 32827
Name: Jeff/OFC
Email: LaneA@pfm.com jjnewton@dwma.com Phone: 407-644-4068

Service Description	Qty	Unit Price	Ext. Price	
Energy Charge	1.00	$25.0000	$25.00	
Inspect-C-Service Call-Lift Station (Eval 1st hour)	1.00	$150.0000	$150.00	
		
Subtotal:	
$175.00	
		Tax:	$0.00	
		Total:	$175.00	

System Recommendations	

No system recommendations	

Tech Notes	

Cover was accessed and properly secured. Performed a Lift Station inspection. Work performed today included: Performed monthly maintenance Pump 1 amps 49 Pump 2 amps 52 Control panel ok Control floats ok Wet well ok.	

We Keep Life Flowing!

Customer Service Report
We appreciate your business!

For Emergencies Call
800-499-1682

This is not an invoice.

Customer Information
Name: Poitras East Community District
Customer Id: 2643477 Email: LaneA@pfm.com Phone: 407-723-5925
Payment Type: Invoice

Service Information
WO #: 8487049172
Service Type: Inspections
Service Date: 01/07/2025
Service Time: 11:25 AM - 11:41 AM
Tech Name: Rocky Reeves Sr

Location Information Site Name: LS - Lake Nona Greenwood
Address:
14068 Hesse Road
Orlando, FL 32827
Name: Jeff/OFC
Email: LaneA@pfm.com jjnewton@dwma.com Phone: 407-644-4068

Service Description	Qty	Unit Price	Ext. Price	
Energy Charge	1.00	$25.0000	$25.00	
Inspect-C-Service Call-Lift Station (Eval 1st hour)	1.00	$150.0000	$150.00	
		
Subtotal:	
$175.00	
		Tax:	$0.00	
		Total:	$175.00	

System Recommendations	

No system recommendations	

Tech Notes	

Performed a Lift Station inspection. Work performed today included: Inspection of wet well and valve box and panel and ran station through a complete cycle to insure the station is working as it should. Battery for the battery backup is weak and needs to be replaced (1=12v).	

We Keep Life Flowing!

Customer Service Report
We appreciate your business!

For Emergencies Call
800-499-1682

This is not an invoice.

Customer Information
Name: Poitras East Community District
Customer Id: 2643477 Email: LaneA@pfm.com Phone: 407-723-5925
Payment Type: Invoice

Service Information
WO #: 8487053097
Service Type: Inspections Service Date: 02/03/2025 Service Time: 2:19 PM - 2:42 PM Tech Name: Rocky Reeves Sr

Location Information Site Name: LS - Lake Nona Greenwood
Address:
14068 Hesse Road
Orlando, FL 32827
Name: Jeff/OFC
Email: LaneA@pfm.com jjnewton@dwma.com Phone: 407-644-4068

Service Description	Qty	Unit Price	Ext. Price	
Energy Charge	1.00	$25.0000	$25.00	
Inspect-C-Service Call-Lift Station (Eval 1st hour)	1.00	$150.0000	$150.00	
		
Subtotal:	
$175.00	
		Tax:	$0.00	
		Total:	$175.00	

System Recommendations	

No system recommendations	

Tech Notes	

Performed a Lift Station inspection. Work performed today included: Inspection of wet well and valve box and panel and ran station through a complete cycle to insure the station is working as it should. Recommend new float switches 4, 50 foot chords, new check valves Due to swing arm leaking, needs alarm beacon looked at,.	

X

Customer Signature

um,M
\/OL.TAGE_..Jf.!...,111.c--- 
PHASE	-
HEFITZ--'-81=	�- 
H.P,	wi1'-!!JriAI
10TAL f.LA _	1.�:..--

�--=

SERli\UlO. !00910J!lllli DATE FGlt--"sn,,,:;  MODEL O •I - D"''
i.tKLOSURf.	

We Keep Life Flowing!

Customer Service Report
We appreciate your business!

For Emergencies Call
800-499-1682

This is not an invoice.

Customer Information
Name: Poitras East Community District
Customer Id: 2643477 Email: LaneA@pfm.com Phone: 407-723-5925
Payment Type: Invoice

Service Information
WO #: 8487056542
Service Type: Inspections Service Date: 03/12/2025 Service Time: 9:27 AM - 9:59 AM Tech Name: Memphis Rudisill

Location Information Site Name: LS - Lake Nona Greenwood
Address:
14068 Hesse Road
Orlando, FL 32827
Name: Jeff/OFC
Email: LaneA@pfm.com jjnewton@dwma.com Phone: 407-644-4068

Service Description	Qty	Unit Price	Ext. Price	
Energy Charge	1.00	$25.0000	$25.00	
Inspect-C-Service Call-Lift Station (Eval 1st hour)	1.00	$150.0000	$150.00	
		
Subtotal:	
$175.00	
		Tax:	$0.00	
		Total:	$175.00	

System Recommendations	

No system recommendations	

Tech Notes	

Performed a Lift Station inspection. Work performed today included: Performed lift station inspection.	

X

Customer Signature

ned by;

acili y Main a·ned by:

Station Number: 1 090
•

I	f

·-

-	.....-Ck'E<tt\"01 ..,
.;.....11ttiifii 	u.,a-WT	Mla.•mimoii

■

.............. c............... �-	...... �-----------
o-._. .....	�	�---.....,'",.;_...o--... o-�- -

-

.-.w.1111,...(,.. flil	(j ,�,·	............... �..-. -------
.....�"",..·..€t--...	.....,	v	. -'i,..	_
.........._..r-...., ll!ft l.,fC	......_.	.,..• ..,,....,_,,.	(_;i_
\, 
....  l.......�WI_.,,.  -	�,.....,.�	,_,..	 _

.

twlalt•._...  ,1,a	�,,,,._...,....'--''-------
-•-"-''""'"-------- -•-·.....:.:..
.....  ._v..	......._...	..._...,,. -

............	._

...............

� ............

........  ,............�	- ----..:.;..::!.	._--....,--.•.....,.�	..
......._	..	,�....
.,	...........

-
......... ..:.·_,	.,_...	,.	,,.._4>,..._

.,,.,...... ,_..,.............. 0.-	....- .........

.......,.._..,....�.	--�.......�.	'" ,::
.................... 111...  �•	..  a---	

........... .._.'!A;!I ._. , -e	<- -  --. ............,..		.

�.....

---

.,_......_...

,�  8-i:t:t...

�

.  ._,,_..

...

......	---�-	- ....... ......	..
o..--•c..-•0----1'.)'Lj	--	l'ltflll -	, .... A.,..�,- ........
• ......,v.. •�•....,..,.._t) ,a	.,._ "--!:	.,..�	�

.,..._.,._,...t.. illjl

'	CMoMlllllt...�.L··. ..........-.. .,._	_.

f!'JRO iiiM		-		

We Keep Life Flowing!

Customer Service Report
We appreciate your business!

For Emergencies Call
800-499-1682

This is not an invoice.

Customer Information
Name: Poitras East Community District
Customer Id: 2643477 Email: LaneA@pfm.com Phone: 407-723-5925
Payment Type: Invoice

Service Information
WO #: 8487060092
Service Type: Inspections Service Date: 04/10/2025 Service Time: 7:48 AM - 8:25 AM Tech Name: Memphis Rudisill

Location Information Site Name: LS - Lake Nona Greenwood
Address:
14068 Hesse Road
Orlando, FL 32827
Name: Jeff/OFC
Email: LaneA@pfm.com jjnewton@dwma.com Phone: 407-644-4068

Service Description	Qty	Unit Price	Ext. Price	
Energy Charge	1.00	$25.0000	$25.00	
Inspect-C-Service Call-Lift Station (Eval 1st hour)	1.00	$150.0000	$150.00	
		
Subtotal:	
$175.00	
		Tax:	$0.00	
		Total:	$175.00	

System Recommendations	

No system recommendations	

Tech Notes	

Performed a Lift Station inspection. Work performed today included: Performed lift station inspection.	

X

Customer Signature

---·�......... .;-	,,	I�	. -.�-----21..k..."-
c�  ,..._ ••k:,	�--..,-•�,_ 	 _
---

--·
---

We Keep Life Flowing!

Customer Service Report
We appreciate your business!

For Emergencies Call
800-499-1682

This is not an invoice.

Customer Information
Name: Poitras East Community District
Customer Id: 2643477 Email: LaneA@pfm.com Phone: 407-723-5925
Payment Type: Invoice

Service Information
WO #: 8487063194
Service Type: Inspections Service Date: 05/29/2025 Service Time: 8:17 AM - 8:33 AM Tech Name: Memphis Rudisill

Location Information Site Name: LS - Lake Nona Greenwood
Address:
14068 Hesse Road
Orlando, FL 32827
Name: Jeff/OFC
Email: LaneA@pfm.com jjnewton@dwma.com Phone: 407-644-4068

Service Description	Qty	Unit Price	Ext. Price	
Energy Charge	1.00	$25.0000	$25.00	
Inspect-C-Service Call-Lift Station (Eval 1st hour)	1.00	$150.0000	$150.00	
		
Subtotal:	
$175.00	
		Tax:	$0.00	
		Total:	$175.00	

System Recommendations	

No system recommendations	

Tech Notes	

Performed a Lift Station inspection. Work performed today included: Performed lift station inspection.	

X

Customer Signature

r-

··--·--

,. 	

·

•

.-..

�

�....

--

..

  ,

-

·	e		

--

................. ..	6- --- --�--- -.......-...._,._ •

·---------......	.....,_, - .........A...

---

...............	---t9.. .	---....................

..........  -4:-......_•._L_	�.

-,--�. ---- ---...... -------- ......

  .., .,. ._,..._

-

.	!.._

..... .._.._., .....ic.....

..

--------�- ---

..

·

•-------

.,	

--------	""9111 ..

�

---

---· ...,.

0

9

---�.....

...._., 'f	_

,

........ ..._'C' .......

�

..

.

.-.._

BROWJ\�E'S

wn•  •"  ..,.	,.

We Keep Life Flowing!

Customer Service Report
We appreciate your business!

For Emergencies Call
800-499-1682

This is not an invoice.

Customer Information
Name: Poitras East Community District
Customer Id: 2643477 Email: LaneA@pfm.com Phone: 407-723-5925
Payment Type: Invoice

Service Information
WO #: 8487066325
Service Type: Inspections
Service Date: 06/11/2025
Service Time: 12:19 PM - 12:44 PM
Tech Name: Memphis Rudisill

Location Information Site Name: LS - Lake Nona Greenwood
Address:
14068 Hesse Road
Orlando, FL 32827
Name: Jeff/OFC
Email: LaneA@pfm.com jjnewton@dwma.com Phone: 407-644-4068

Service Description	Qty	Unit Price	Ext. Price	
Energy Charge	1.00	$25.0000	$25.00	
Inspect-C-Service Call-Lift Station (Eval 1st hour)	1.00	$150.0000	$150.00	
		
Subtotal:	
$175.00	
		Tax:	$0.00	
		Total:	$175.00	

System Recommendations	

No system recommendations	

Tech Notes	

Performed a Lift Station inspection. Work performed today included: Performed lift station inspection.	

X

Customer Signature

f-.-	Wlflft\lll
='

-

We Keep Life Flowing!

Customer Service Report
We appreciate your business!

For Emergencies Call
800-499-1682

This is not an invoice.

Customer Information
Name: Poitras East Community District
Customer Id: 2643477 Email: LaneA@pfm.com Phone: 407-723-5925
Payment Type: Invoice

Service Information
WO #: 8487069999
Service Type: Inspections Service Date: 07/09/2025 Service Time: 2:52 PM - 3:19 PM Tech Name: Memphis Rudisill

Location Information Site Name: LS - Lake Nona Greenwood
Address:
14068 Hesse Road
Orlando, FL 32827
Name: Jeff/OFC
Email: LaneA@pfm.com jjnewton@dwma.com Phone: 407-644-4068

Service Description	Qty	Unit Price	Ext. Price	
Inspect-C-Service Call-Lift Station (Eval 1st hour)	1.00	$150.0000	$150.00	
Energy Charge	1.00	$25.0000	$25.00	
		
Subtotal:	
$175.00	
		Tax:	$0.00	
		Total:	$175.00	

System Recommendations	

No system recommendations	

Location Comments	

No location comments	

Tech Notes	

Cover was accessed and properly secured. Performed a Lift Station inspection. Work performed today included: Performed lift station inspection.	

X

Customer Signature

Generated on : 07/09/2025 02:53 PM

Generated on : 07/09/2025 02:56 PM

Generated on : 07/09/2025 03:04 PM

Generated on : 07/09/2025 03:17 PM

We Keep Life Flowing!

Customer Service Report
We appreciate your business!

For Emergencies Call
800-499-1682

This is not an invoice.

Customer Information
Name: Poitras East Community District
Customer Id: 2643477 Email: LaneA@pfm.com Phone: 407-723-5925
Payment Type: Invoice

Service Information
WO #: 8487073499
Service Type: Inspections
Service Date: 08/14/2025
Service Time: 12:12 PM - 12:17 PM
Tech Name: Memphis Rudisill

Location Information Site Name: LS - Lake Nona Greenwood
Address:
14068 Hesse Road
Orlando, FL 32827
Name: Jeff/OFC
Email: LaneA@pfm.com jjnewton@dwma.com Phone: 407-644-4068

Service Description	Qty	Unit Price	Ext. Price	
Inspect-C-Service Call-Lift Station (Eval 1st hour)	1.00	$150.0000	$150.00	
Energy Charge	1.00	$25.0000	$25.00	
		
Subtotal:	
$175.00	
		Tax:	$0.00	
		Total:	$175.00	

System Recommendations	

No system recommendations	

Location Comments	

No location comments	

Tech Notes	

Performed a Lift Station inspection. Work performed today included: Came to perform live station inspection. I don't know if they change the lock but regular code does not work. I tried all Florida's code. I tried partial address code. Nothing opens the lock need updated code.	

X

Customer Signature

Generated on : 08/14/2025 12:16 PM

Generated on : 08/14/2025 12:16 PM

We Keep Life Flowing!

Customer Service Report
We appreciate your business!

For Emergencies Call
800-499-1682

This is not an invoice.

Customer Information
Name: Poitras East Community District
Customer Id: 2643477 Email: LaneA@pfm.com Phone: 407-723-5925
Payment Type: Invoice

Service Information
WO #: 8487076644
Service Type: Inspections
Service Date: 09/10/2025
Service Time: 11:16 AM - 11:26 AM
Tech Name: Atlas Reeves

Location Information Site Name: LS - Lake Nona Greenwood
Address:
14068 Hesse Road
Orlando, FL 32827
Name: Jeff/OFC
Email: LaneA@pfm.com jjnewton@dwma.com Phone: 407-644-4068

Service Description	Qty	Unit Price	Ext. Price	
Inspect-C-Service Call-Lift Station (Eval 1st hour)	1.00	$150.0000	$150.00	
Energy Charge	1.00	$25.0000	$25.00	
		
Subtotal:	
$175.00	
		Tax:	$0.00	
		Total:	$175.00	

System Recommendations	

No system recommendations	

Location Comments	

LS code: 0131	

Tech Notes	

Cover was accessed and properly secured. Performed a Lift Station inspection. Work performed today included: Cover was accessed and properly secured. Performed a Lift Station inspection. Work performed today included: Inspection of wet well and valve box and panel and ran station through a complete cycle to insure the station is working as it should. Technician found both pumps to be pulling around 53 amps.	

X

Customer Signature

Generated on : 09/10/2025 11:17 AM

Generated on : 09/10/2025 11:18 AM

Generated on : 09/10/2025 11:19 AM

We Keep Life Flowing!

Customer Service Report
We appreciate your business!

For Emergencies Call
800-499-1682

This is not an invoice.

Customer Information
Name: Poitras East Community District
Customer Id: 2643477 Email: LaneA@pfm.com Phone: 407-723-5925
Payment Type: Invoice

Service Information
WO #: 8487076644
Service Type: Inspections
Service Date: 09/10/2025
Service Time: 11:16 AM - 11:26 AM
Tech Name: Atlas Reeves

Location Information Site Name: LS - Lake Nona Greenwood
Address:
14068 Hesse Road
Orlando, FL 32827
Name: Jeff/OFC
Email: LaneA@pfm.com jjnewton@dwma.com Phone: 407-644-4068

Service Description	Qty	Unit Price	Ext. Price	
Inspect-C-Service Call-Lift Station (Eval 1st hour)	1.00	$150.0000	$150.00	
Energy Charge	1.00	$25.0000	$25.00	
		
Subtotal:	
$175.00	
		Tax:	$0.00	
		Total:	$175.00	

System Recommendations	

No system recommendations	

Location Comments	

LS code: 0131	

Tech Notes	

Cover was accessed and properly secured. Performed a Lift Station inspection. Work performed today included: Cover was accessed and properly secured. Performed a Lift Station inspection. Work performed today included: Inspection of wet well and valve box and panel and ran station through a complete cycle to insure the station is working as it should. Technician found both pumps to be pulling around 53 amps.	

X

Customer Signature

Generated on : 09/10/2025 11:17 AM

Generated on : 09/10/2025 11:18 AM

Generated on : 09/10/2025 11:19 AM

We Keep Life Flowing!

Customer Service Report
We appreciate your business!

For Emergencies Call
800-499-1682

This is not an invoice.

Customer Information
Name: Poitras East Community District
Customer Id: 2643477 Email: LaneA@pfm.com Phone: 407-723-5925
Payment Type: Check

Service Information
WO #: 8487091343
Service Type: Repairs
Service Date: 09/26/2025 Service Time: 2:18 PM - 2:28 PM Tech Name: Atlas Reeves

Location Information Site Name: LS - Lake Nona Greenwood
Address:
14068 Progression Way
Orlando, FL 32827
Name: Jeff/OFC
Email: LaneA@pfm.com jjnewton@dwma.com Phone: 407-644-4068

Service Description	Qty	Unit Price	Ext. Price	
Repair-C-Lift Station	1.00	$0.0000	$0.00	
		
Subtotal:	
$0.00	
		Tax:	$0.00	
		Total:	$0.00	

System Recommendations	

No system recommendations	

Location Comments	

LS code: 0131	

Tech Notes	

Cover was accessed and properly secured. Work performed today included: Cover was accessed and properly secured. Performed a Lift Station inspection. Work performed today included: Inspection of wet well and valve box and panel and ran station through a complete cycle to insure the station is working as it should. Technician found both pumps to be pulling around 50 amps. Technician recommending float switches be replaced due to the age and condition of float switches. Technician recommending alarm battery backup be replaced due to low voltage.	

X

Customer Signature

Generated on : 09/26/2025 02:18 PM

Generated on : 09/26/2025 02:19 PM

Generated on : 09/26/2025 02:19 PM

Generated on : 09/26/2025 02:20 PM

Generated on : 09/26/2025 02:23 PM

	
Poitras East Community Development District

Fiscal Year 2025 Goals, Objectives,
and Performance Measures and Standards Report

Poitras East Community Development District
Goals, Objectives and Annual Reporting Form
Performance Measures/Standards & Annual Reporting Form
October 1, 2024 – September 30, 2025

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

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

Goal 1.3: Access to Records Compliance
Objective: Ensure that 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

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 iQ 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 _A_my_�_e_ra_do_(_No_v_4,_20_2s_1_1:s_s:_2o_ES_T_)	-
AMY MERCADO
Date	Nov 4, 2025

POITRAS EAST CDD

Name 	Richard Levey	

	r_o	_

/JecL�-t�-
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

Promissory Note for Centerline Drive Segment H-2 with TDCP, LLC

POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT PROMISSORY NOTE
(CENTERLINE DRIVE SEGMENT H-2)

Owner:

Principal Amount: Date:
Interest Rate:

TDCP,LLC

$170,000.00

October 30, 2025

0.00%

POITRAS  EAST COMMUNITY  DEVELOPMENT  DISTRICT,  a local unit of
special-purpose government established pursuant to Chapter 190, Florida Statutes (the "District"), for value received, hereby promises to pay to the Owner set forth above, or its successors or assigns, the principal and interest as shown above, in a single installment, or multiple installments as may be designated by the Owner, which will be due and payable when and if the District, in its sole discretion, issues a future series of bonds or other indebtedness (the "Pledged Revenues") the proceeds of which are legally available for the payment of such principal and interest under the terms of the indenture, loan agreement and other agreements applicable to the District's receipt of such Pledged Revenues; provided however, that such payment is contingent upon a determination by the District's bond counsel that the acquisition is properly compensable from the proceeds of the Pledged Revenues. This Note is given to finance the purchase price for certain real property as more particularly described in the Acquisition and Advanced Funding Agreement dated September 10, 2020, by and between the District and TDCP, LLC, and pursuant to section 6 of such agreement. The District is under no obligation to ensure the availability of such Pledged Revenues at any time and the Owner shall have no right to compel the District to pay such principal or interest from any other source of funds.
This Note is issued under and pursuant to the Constitution and laws of the State of Florida, particularly Chapter 190, Florida Statutes. This Note is issued with the intent that the laws of the State of Florida shall govern its construction.

This Note 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 Note may be assigned by Owner without the consent of the District or any party.
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 Note have happened, exist and have been performed as so required.
In the event a condition of default occurs under this Note, then in such event, this Note and all sums due hereunder shall thereafter without any further notice or action by the Owner bear interest at the highest lawful rate of interest per annum permitted under the laws of the State of Florida from the date of such default. Notwithstanding any term, condition, obligation or provision herein to the contrary, it is the express intent of the Owner that no interest, consideration or charge in excess of that permitted in the State of Florida may be accrued, charged o� taken or become payable hereunder. In the event it is hereafter determined that the Owner has taken, charged or reserved interest in excess of that permitted under Florida law, whether due to prepayment, acceleration or otherwise, such excess shall be refunded to the District or credited against the sums due the Owner hereunder.

The District hereby waives presentment for payment, demand, protest, notice of protest and notice of dishonor, and expressly agrees jointly and severally to remain and continue bound for the payment of the principal and interest provided for by the terms of this Note, notwithstanding any extension or extensions of the time of, or for the payment of said principal or interest, or any change or changes in the amount or amounts agreed to be paid under or by virtue of the obligation to pay provided for in the Note, or any change or changes by way of release or surrender or substitution of any real property and collateral or either, held as security for this Note, and the District waives all and every kind of notice of such extension or extensions change or changes, and agrees that the same may be made without the joinder of the District.

THIS NOTE SHALL NOT BE DEEMED TO CONSTITUTE A GENERAL DEBT OR A PLEDGE OF THE FAITH AND CREDIT OF THE DISTRICT, OR A DEBT OR PLEDGE OF THE FAITH AND CREDIT OF THE STATE OF FLORIDA OR ANY POLITICAL SUBDIVISION THEREOF WITHIN THE MEANING OF ANY CONSTITUTIONAL, LEGISLATIVE OR CHARTER PROVISION OR LIMITATION, AND IT IS EXPRESSLY AGREED BY THE OWNER OF THIS NOTE THAT SUCH OWNER SHALL NEVER HAVE THE RIGHT, DIRECTLY OR INDIRECTLY, TO REQUIRE OR COMPEL THE EXERCISE OF THE AD VALOREM TAXING POWER OF THE DISTRICT OR ANY OTHER POLITICAL SUBDIVISION OF THE STATE OF FLORIDA OR TAXATION IN ANY FORM ON ANY REAL OR PERSONAL PROPERTY FOR THE PAYMENT OF THE PRINCIPAL AND INTEREST ON THIS NOTE.

IN WITNESS WHEREOF, the Poitras East Community Development District has caused this Note to bear the signature of its Chairman of its Board of Supervisors and the official seal of the District to be impressed or imprinted hereon and attested by the signature of the Secretary to the Board of Supervisors.

POITRAS EAST COMMUNITY(}

•

✓
erv
_/

DEVE

1sors

Attest:

By: --,<---=--+-�-+=-..:;:,:'------'"'""--'-""-=-=-:c--=--=.	;:=--

'

EXHIBIT "A"

Legal Description
Tract R, CENTERLINE DRIVE SEGMENT H2, according to the plat thereof, as recorded in Plat Book 119, Pages 18 through 20, inclusive, in the Public Records of Orange County, Florida

Poitras East Community Development District

Bill of Sale for Poitras East Parcel N-2 Lift Station G

Poitras East Parcel N-2 Lift Station G (23-U-093)
BILL OF SALE SEWER AND LIFT STATION

This Bill of Sale is between Poitras East Community Development District, 3501 Quadrangle Boulevard, Suite 270, Orlando, FL 32817 (hereinafter referred to as "SELLER") and Orange County, a political subdivision of the State of Florida, (hereinafter referred to as "BUYER"). SELLER, for and in consideration of the sum of One ($1.00) Dollar and other valuable consideration paid to SELLER by BUYER, receipt of which is hereby acknowledged does grant, sell, transfer, convey and deliver to BUYER all goods which comprise the sewer system and lift station installed by SELLER and located on the following County easements or rights-of-way as shown on the record drawings dated September 15, 2025, comprising the Final Engineering Plan for Poitras East Parcel N-2 Lift Station G (F3465), dated September 1, 2023 (last revised July 2, 2024), prepared by McIntosh Associates an LJA Company.

PROJECT:   Poitras East Parcel N-2 Lift Station G - See Attached Exhibit A
BUYER shall have all rights and title to the goods in itself and its assigns.

SELLER warrants that it is lawful owner of the goods and the goods are free from all liens and encumbrances. SELLER has good right to sell the goods and will warrant and defend the right against the lawful claims and demands of all persons.

ent District

IN WITNESS WHEREOF, SELLER has executed this Agreement on the 22•"�day of tX:5ili6�2025. SELLER:

STATE OF FLORIDA COUNTY OF ORANGE

I HEREBY CERTIFY that on this day bef��n officer duly authorized to administer oaths and take acknowledgments, personally appeared LNr&'{  [/ who is personally known to me or [] who produced 	 as identification and ack_9Pwledged before me that s/he executed the same. Sworn and subscribed before me, by means of ["f physical presence or [ ] online notarization on the .22!:!._ day of�f2025 that sai.d person did take an oath and was first duly sworn by me, on oath, said person, further, deposing and saying thats/he has read the foregoing and that the statements and allegations contained herein are true and correct.

.	0k-

WITNESS my hand and officials seal in the County and State last aforesaid this 22t,0 day of orft 2025.

Notary Public State of Florlda

•

Jennifer L Walden

..,.jl�"- My Commlssl.on HH 32111-40
Expires 11/3/2026

[Notary Stamp or Seal]

ublic, State of Florida
ame:  06.JrJ) f Eg. /_, It,.Jlh1)8'-)

,

Serial Number:	HI+ 32.'ll40
Commission Expires:	11,/:3 /2021.D

..;

F:\Proj2023\23524\CONSTadmin\Prodlcp056 OCU Bill of Sale 23-U-093 doc

EXHIBIT A LEGAL DESCRIPTION

Description
Tract LS-I, LAUREATE PARK PARCEL N-2 PHASE 2A, according to the plat thereof, as recorded in Plat Book 115, Pages 31 through 33, of the Public Records of Orange County, Florida.
Containing 0.040 acres (1745 square feet) more or less and being subject to any rights-of-way, restrictions and easements of record.

...

F:\Proj2023\23524\CONSTadmin\Prod\cp056 OCU Bill of Sale 23-U-093 doc

Poitras East Community Development District

Operation and Maintenance Expenditures Paid in October 2025 in an amount totaling $53,248.30 (provided under separate cover)

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
(provided under separate cover)