Scenic Highway Community Development District

Meeting Agenda April 21, 2026

Scenic Highway
Community Development District

219 E. Livingston St., Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526
April 14, 2026
Board of Supervisors Scenic Highway
Community Development District
The regular meeting of the Board of Supervisors of the Scenic Highway Community Development District will be held Tuesday, April 21, 2026 at 10:30 AM at the Offices of Prime Community Management – 375 Avenue A SE, Winter Haven, 200 Cypress Gardens Blvd, Winter Haven FL 33880.

Those members of the public wishing to attend the meeting can do so using the information below:
Zoom Video Link: https://us06web.zoom.us/j/84482485468
Zoom Call-In Number: +1 305 224 1968 US	Meeting ID: 844 8248 5468
Roll Call
Public Comment Period
Approval of Minutes of the March 17, 2026 Board of Supervisors Meeting
Consideration of Resolution 2026-05 Approving the Proposed Fiscal Year 2027 Budget and Setting a Public Hearing to Adopt
Consideration of Resolution 2026-06 Relating to General Election Qualifying Period and Procedure
Discussion of Right of Way Trees
Termination of Towing Services Agreement with Downtown Tow & Hold LLC
Staff Reports
Attorney
Engineer
Field Manager’s Report
District Manager’s Report
Approval of Check Register
Balance Sheet and Income Statement
Other Business
Supervisors Requests
Adjournment

!!"#$%&
MINUTES OF MEETING SCENIC HIGHWAY
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Scenic Highway Community Development District was held on Tuesday, March 17, 2026, at 10:30 a.m. at the Offices of Prime Community Management – 375 Avenue A SE, Winter Haven, 200 Cypress Gardens Blvd, Winter Haven, Florida.
Present and constituting a quorum were:

Bobbie Shockley	Chairman
Lindsey Roden	Assistant Chairman
Jessica Spencer	Assistant Secretary
Joe Braddy	Assistant Secretary

Also, present were:

Katie O’Rourke	District Manager, GMS
Savanah Hancock	District Counsel, Kilinski Van Wyk
Mr. Tindall Tindall	Field Manager, GMS

The following is a summary of the discussions and actions taken at the March 17, 2026
Scenic Highway Community Development District’s Regular Board of Supervisor’s Meeting.

FIRST ORDER OF BUSINESS	Roll Call
Ms. O’Rourke called the meeting to order and called roll. Four Board members were in attendance in person constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. O’Rourke stated no members of the public were present in person and there were no public comments from the Zoom line.

THIRD ORDER OF BUSINESS	Approval of Minutes of the January 20,
2026 Board of Supervisors Meeting
Ms. O’Rourke presented the minutes from the January 20,2026 Board of Supervisor’s meeting and asked for any comments, corrections, or questions. There were no comments from the Board and Ms. O’Rourke asked for a motion of approval.

FOURTH ORDER OF BUSINESS	Public Hearing
Ms. O’Rourke asked for a motion to open the public hearing. Seeing no members of the public present still there are no public comments.

A. Consideration of Resolution 2026-04 Adopting Amended Parking Rules
Ms. O’Rourke presented Resolution 2026-04 adopting parking rules. She noted that the Board had reviewed these in January and they have not changed.

Ms. O’Rourke asked for a motion to close the public hearing.

FIFTH ORDER OF BUSINESS	Consideration	of	Proposal	for	No
Stopping, Idling or Standing Signage
Ms. O’Rourke presented a proposal for no stopping, idling or standing signage on page 20 of the agenda package. She noted that there were some requests from residents in the community and HOA board members to install these signs, as they said a lot of parents are standing and

stopping right at the entrance for the bus stop to pick up and drop off and it’s causing a lot of traffic
backups. Mr. Tindall reviewed the map of where the signs could be installed.

SIXTH ORDER OF BUSINESS	Ratification  of  Polk  County  Contract
Agreement
Ms. O’Rourke presented the Polk County Contract Agreement on page 23 of the agenda package. This is the standard agreement that they enter each year so the Board can provide a listing of parcels and can collect assessments on the tax roll. She noted that this agreement is already executed and staff is seeking a motion to ratify.

SEVENTH ORDER OF BUSINESS	Presentation of Arbitrage Report – Series
2020
Ms. O’Rourke stated under Internal Revenue Code the District needs to demonstrate that it does not earn more interest than is paid on the bonds. This begins on page 4 of the report. She pointed out the negative amount listed indicating that they don’t earn more interest.

EIGHTH ORDER OF BUSINESS	Staff Reports
A. Attorney
Ms. Hancock reminded the Board about the required ethics training. She stated the legislature is over and they will start incorporating all the new changes that need to be made over the next few months. Most of them will go into effect in July 1st and some will hold off until January 1st.

B. Engineer
There being no comments, the next item followed.

C. Field Manager’s Report
Mr. Tindall presented the Field Manager’s report on page 48. He stated that general maintenance of the facility is doing good. There was a graffiti on the outside wall which is noted as in progress bit it was resolved prior to the meeting. He stated there was some trees trimming around the facility that was due, and that was taken care of. They mulched prior to this week to make the facility a littler nicer and stabilize the soil. He noted they are assessing some of the pond shoulders for general wear and tear. There are some runoffs from homes, and they’re looking at that and trying to get some numbers for replacement and repairs and that will be brought up at the upcoming meeting. He noted he will coordinate with the engineer on anything that needs to be done.

Right of Way Tree Update
Mr. Tindall stated they are trying to keep up with the city and their requested requirements and timeline. The tree replacement cost proposed adding a third weekly watering day, (Mon/Wed/Fri) due to sandy soil, hills, drainage, drought, stress, and vandalism. The updated estimated cost per tree would be $2,767.50, previously $1,800.75. The estimated total was
$69,187.50 for 25 trees.

D. District Manager’s Report
Approval of Check Register
Ms. O’Rourke presented the Check Register on page 51. This is a summary of checks written from January 8th through March 6th totaling $943,250.30.

Balance Sheet and Income Statement
Ms. O’Rourke presented the unaudited financials through January 31, 2026. No action is required by the Board.

NINTH ORDER OF BUSINESS	Other Business
There being no comments, the next item followed.

TENTH ORDER OF BUSINESS	Supervisors Requests
There being no comments, the next item followed.

ELEVENTH ORDER OF BUSINESS	Adjournment

Secretary/Assistant Secretary	Chairman/Vice Chairman

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RESOLUTION 2026-05
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE SCENIC HIGHWAY COMMUNITY DEVELOPMENT DISTRICT APPROVING PROPOSED BUDGETS FOR FISCAL YEAR 2027 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW; ADDRESSING TRANSMITTAL, POSTING AND PUBLICATION REQUIREMENTS; ADDRESSING SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has, prior to June 15, 2026, prepared and submitted to the Board of Supervisors (“Board”) of the Scenic Highway Community Development District (“District”) proposed budgets (“Proposed Budget”) for the Fiscal Year beginning October 1, 2026, and ending September 30, 2027 (“Fiscal Year 2027”); and

WHEREAS, the Board has considered the Proposed Budget and desires to set the required public hearing thereon.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE SCENIC HIGHWAY COMMUNITY DEVELOPMENT DISTRICT:
PROPOSED BUDGET APPROVED. The Proposed Budget prepared by the District Manager for Fiscal Year 2027 attached hereto as Exhibit A is hereby approved as the basis for conducting a public hearing to adopt said Proposed Budget.
SETTING A PUBLIC HEARING. A public hearing on said approved Proposed Budget is hereby declared and set for the following date, hour and location:

DATE:		, 2026
HOUR:	10:30 a.m.

LOCATION:	Holiday Inn-Winter Haven
200 Cypress Gardens Blvd. Winter Haven, FL 33880

TRANSMITTAL OF PROPOSED BUDGET TO LOCAL GENERAL
PURPOSE GOVERNMENTS. The District Manager is hereby directed to submit a copy of the Proposed Budget to the City of Haines City and Polk County, Florida at least sixty (60) days prior to the hearing set above.

POSTING OF PROPOSED BUDGET. In accordance with Section 189.016, Florida Statutes, the District’s Secretary is further directed to post the
approved Proposed Budget on the District’s website at least two (2) days before the budget hearing date as set forth in Section 2, and shall remain on the website for at least forty-five (45) days.

PUBLICATION OF NOTICE. Notice of this public hearing shall be published in the manner prescribed in Florida law.
SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.
EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 21ST DAY OF APRIL 2026.

ATTEST:	SCENIC HIGHWAY
COMMUNITY DEVELOPMENT DISTRICT

By: 	

Secretary	Its: 	

Exhibit A:	Proposed Budget for Fiscal Year 2027

Scenic Highway
Community Development District

Proposed Budget
FY2027
Table of Contents

1-2

3-7

8

9
General Fund

General Fund Narrative

Series 2020 Debt Service Fund

Series 2020 Amortization Schedule

10	Capital Reserve Fund

	Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2026	2/28/26	7 Months	9/30/26	FY2027	

Revenues						
Assessments	$	635,542	$	615,016	$	-	$	615,016	$	635,542	
Interest Revenue	$	-	$	4,120	$	1,373	$	5,493	$	-	
Miscellaneous Revenue	$	-	$	394	$	131	$	525	$	-	
Total Revenues	$	635,542	$	619,529	$	1,505	$	621,034	$	635,542	

Expenditures						
Administrative
Supervisor Fees	
$	12,000	
$	2,000	
$	4,000	
$	6,000	
$	12,000	
FICA Expenditures	$	918	$	153	$	306	$	459	$	918	
Engineering	$	13,000	$	-	$	6,500	$	6,500	$	13,000	
Attorney	$	25,000	$	2,063	$	14,583	$	16,646	$	25,000	
Annual Audit	$	3,300	$	-	$	3,300	$	3,300	$	3,450	
Assessment Administration	$	5,732	$	5,732	$	-	$	5,732	$	6,019	
Arbitrage	$	450	$	450	$	-	$	450	$	450	
Dissemination	$	5,408	$	2,253	$	3,154	$	5,408	$	5,678	
Trustee Fees	$	4,445	$	4,336	$	-	$	4,336	$	4,770	
Management Fees	$	49,500	$	20,625	$	28,875	$	49,500	$	51,975	
Information Technology	$	2,079	$	866	$	1,213	$	2,079	$	2,183	
Website Maintenance	$	1,386	$	578	$	809	$	1,386	$	1,455	
Postage & Delivery	$	1,000	$	378	$	583	$	961	$	1,000	
Insurance	$	7,626	$	7,029	$	-	$	7,029	$	7,732	
Copies	$	100	$	54	$	58	$	113	$	100	
Legal Advertising	$	5,000	$	1,999	$	2,917	$	4,916	$	5,000	
Other Current Charges	$	1,500	$	140	$	336	$	476	$	1,500	
Office Supplies	$	500	$	2	$	50	$	52	$	500	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total Administrative	$	139,118	$	48,833	$	66,684	$	115,517	$	142,905	

Operations & Maintenance						
Field Services
Property Insurance	
$	17,710	
$	13,074	
$	-	
$	13,074	
$	12,420	
Field Management	$	18,056	$	7,523	$	10,532	$	18,056	$	18,959	
Landscape Maintenance	$	51,023	$	21,132	$	29,757	$	50,889	$	51,023	
Landscape Replacement	$	13,000	$	-	$	6,500	$	6,500	$	13,000	
Right of Way Tree Inspection	$	10,625	$	4,427	$	6,195	$	10,622	$	11,156	
Right of Way Tree Replacement	$	105,000	$	-	$	52,500	$	52,500	$	105,000	
Streetlights	$	17,569	$	5,517	$	8,057	$	13,574	$	21,259	
Electric	$	5,111	$	3,403	$	2,981	$	6,384	$	7,435	
Sidewalk & Asphalt Maintenance	$	2,500	$	2,020	$	-	$	2,020	$	2,500	
Irrigation Repairs	$	6,000	$	598	$	3,500	$	4,098	$	6,000	
Stormwater Maintenance	$	-	$	-	$	-	$	-	$	14,000	
General Repairs & Maintenance	$	12,000	$	5,197	$	6,803	$	12,000	$	12,000	
Hoiliday Decorations	$	7,500	$	7,400	$	-	$	7,400	$	7,500	
Contingency	$	9,000	$	5	$	5,250	$	5,255	$	9,000	
Subtotal Field Services	$	275,094	$	70,295	$	132,076	$	202,371	$	291,252	

Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget		
Description	FY2026	2/28/26	7 Months	9/30/26	FY2027		

Amenity Expenditures
Amenity - Electric	

$	8,131	

$	2,214	

$	3,150	

$	5,364	

$	8,131	
Amenity - Water	$	5,111	$	2,841	$	4,501	$	7,342	$	6,465	
Playground & Furniture Lease	$	31,488	$	13,116	$	18,368	$	31,484	$	18,368	
Internet	$	1,514	$	625	$	875	$	1,500	$	1,741	
Pest Control	$	1,384	$	200	$	280	$	480	$	1,384	
Janitorial Service	$	9,680	$	3,665	$	5,285	$	8,950	$	11,840	
Security Services	$	40,016	$	6,519	$	21,933	$	28,452	$	41,216	
Pool Maintenance	$	24,411	$	10,095	$	14,210	$	24,305	$	25,080	
Amenity Access Management	$	10,300	$	4,292	$	6,006	$	10,298	$	10,815	
Amenity Repairs & Maintenance	$	10,000	$	7,323	$	2,677	$	10,000	$	10,000	
Contingency	$	7,500	$	-	$	3,750	$	3,750	$	7,500	
Subtotal Amenity Expenditures	$	149,535	$	50,890	$	81,035	$	131,925	$	142,541	
						
Total Operations & Maintenance	$	424,629	$	121,185	$	213,111	$	334,296	$	433,792	

Other Expenditures
Capital Reserves - Transfer	

$	71,795	

$	71,795	

$	-	

$	71,795	

$	58,845	
Total Other Expenditures	$	71,795	$	71,795	$	-	$	71,795	$	58,845	
						
Total Expenditures	$	635,542	$	241,813	$	279,795	$	521,608	$	635,542	
						
Excess Revenues/(Expenditures)	$	-	$	377,716	$	(278,291)	$	99,426	$	-	

Net Assessments	
$635,542					
Add: Discounts & Collections 7%		$47,837 					
Gross Assessments		$683,379 					
Assessable Units	368					
Per Unit Gross Assessment		$1,857.01 					
FY26 Per Unit Gross Assessment		$1,857.01 					
Increase (Decrease)		$0.00 					
% Increase		0.00% 					

Revenues:

Assessments

The District will levy a non-ad valorem assessment on all the assessable property within the District in order to pay for operating expenditures during the fiscal year.

Expenditures:

Administrative:

Supervisor Fees

Chapter 190, Florida Statutes, allows for each Board member to receive $200 per meeting, not to exceed $4,800 per year paid to each Supervisor for the time devoted to District business and meetings.

FICA Expenditures

Represents the Employer’s share of Social Security and Medicare taxes withheld from Board of Supervisor checks.

Engineering

The District's engineer, Quiddity Engineering, provides general engineering services to the District, e.g. attendance and preparation for monthly board meetings, review invoices and various projects as directed by the Board of Supervisors and the District Manager.

Attorney

The District's legal counsel, Kilinski|Van Wyk, PLLC, provides general legal services to the District, e.g. attendance and preparation for meetings, preparation and review of agreements, resolutions, etc. as directed by the Board of Supervisors and the District Manager.

Annual Audit

The District is required by Florida Statutes to arrange for an independent audit of its financial records on an annual basis. Dibartolomeo, McBee, Hartley & Barnes provides these services.

Assessment Administration

The District is contracted with Governmental Management Services – Central Florida, LLC to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.

Arbitrage

The District will contract with an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on its Series 2020 bonds.

Dissemination

The District is required by the Security and Exchange Commission to comply with Rule 15c2-12(b)(5) which relates to additional reporting requirements for unrated bond issues. This cost is based upon the Series 2020 bond series. Governmental Management Services – Central Florida, LLC completes these reporting requirements.

Trustee Fees

The District will incur trustee related costs with the Series 2020 bonds.

Management Fees

The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services-Central Florida, LLC. The services include but are not limited to, recording and transcription of board meetings, administrative services, budget preparation, all financial reports, annual audits, etc.

Information Technology

Represents various cost of information technology for the District such as video conferencing, cloud storage and servers, positive pay implementation and programming for fraud protection, accounting software, tablets for meetings, Adobe, Microsoft Office, etc. Governmental Management Services – Central Florida, LLC provides these systems.

Website Maintenance

Represents the costs associated with monitoring and maintaining the District’s website created in accordance with Chapter 189, Florida Statutes. These services include site performance assessments, security and firewall maintenance, updates, document uploads, hosting and domain renewals, website backups, etc. Governmental Management Services – Central Florida, LLC provides these services.

Postage & Delivery

The District incurs charges for mailing, overnight deliveries, correspondence, etc.

Insurance

The District’s general liability and public official’s liability insurance coverage is provided by the Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.

Copies

Printing agenda items for board meetings, printing of computerized checks, stationary, envelopes, etc.

Legal Advertising

The District is required to advertise various notices for monthly Board meetings, public hearings, etc. in a newspaper of general circulation.

Other Current Charges

Bank charges and any other miscellaneous expenses incurred during the year.

Office Supplies

Any supplies that may need to be purchased during the fiscal year, e.g., paper, minute books, file folders, labels, paper clips, etc.

Dues, Licenses & Subscriptions

The District is required to pay an annual fee to the Florida Department of Economic Opportunity for $175. This is the only expense under this category for the District.

Operations & Maintenance:

Field Services

Property Insurance

The District’s property insurance coverage is provided by Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.

Field Management

The District is contracted with Governmental Management Services-Central Florida, LLC for onsite field management of contracts for the District such as landscape and lake maintenance. Services include onsite inspections, meetings with contractors, monitoring of utility accounts, attend Board meetings and receive and respond to property owner phone calls and emails.

Landscape Maintenance

Represents maintenance cost of landscaping within the common areas of the District after the installation of landscape material has been completed. The District has contracted with Prince & Sons, Inc. to provide these services.

Description	Monthly	Annually	
Landscape Maintenance
Total	$4,252		$51,023 
$51,023	
Landscape Replacement

Represents the estimated cost of replacing landscaping within the common areas of the District.

Right of Way Tree Inspection

Represents cost associated with inspections of vegetated verge abutting residential lots in cases where property owners are failing to maintain trees in accordance with Haines City landscape ordinances. Field staff will inspect the area, photograph/document lack of maintenance, report to HOA for enforcement of recorded declarations, coordinate inspections with Haines City code compliance staff, coordinate communication with property owners, and coordinate with landscape service providers.

Right of Way Tree Replacement

Represents cost associated with tree replacements within the vegetated verge abutting residential homes in cases where residential property owners have not complied with Haines City landscape ordinances.

Streetlights

Represents the cost to maintain streetlights within the District boundaries.

Electric

Represents electric charges of common areas throughout the District.

Sidewalk & Asphalt Maintenance

Represents costs of maintaining the sidewalks and asphalt throughout the District’s Boundary.

Irrigation Repairs

Represents the cost of maintaining and repairing the irrigation system. This includes the sprinklers, and irrigation wells.

Stormwater Maintenance

Represents estimated costs for general repairs and maintenance of ponds in the District.

General Repairs & Maintenance

Represents the costs for general repairs and maintenance of the District’s common areas.

Holiday Decorations

The District’s costs for decoration of common areas during the Holidays.

Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any field category.

Amenity Expenditures

Amenity - Electric

Represents the electric charges for the District’s amenity facilities.

Amenity – Water

Represents water charges for the District’s amenity facilities.

Playground & Furniture Lease

The District has entered into a leasing agreement with 83 Holdings, LLC for playground and pool furniture installed in the community. The contract will end in April 2027.

Description	Monthly	Annually	
Playground & Furniture Lease
Total	$2,624		$18,368 
$18,368	

Internet

Represents cost of internet services used at the Amenity Center.

Pest Control

The District incurs costs for pest control treatments to its amenity facilities.

Janitorial Services

Represents the costs to provide janitorial services for the District’s amenity facilities. These services are provided by CSS Clean Star Services of Central Florida, Inc.

Description	Monthly	Annually	
Janitorial Services	$881	$10,575	
Contingencies		$1,265	
Total		$11,840	

Security Services

Represents security services cost for the District’s amenity facilities, as well as maintaining security systems in place. Services are provided by Securitas.

Pool Maintenance

The district is contracted with Resort Pool Services for regular cleaning and treatments of the District’s pool.

Description	Monthly	Annually	
Pool Maintenance
Total	$2,090		$25,080 
$25,080	

Amenity Access Management

Amenity Management provides access card issuance through registration, proof of residency, and photo identification. The team also provides keycard troubleshooting for issues and concerns related to access control. Staff reviews security concerns and amenity policy violations via remote camera monitoring on an as-needed basis. Districts are provided electronic communication for District news and direct remote customer service through phone and email directly to the Amenity Access Team.

Amenity Repairs & Maintenance

Represents costs for repairs and maintenance of the District’s amenity facilities.

Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any amenity category.

Other Expenditures:

Capital Reserves - Transfer

Funds collected and reserved for the replacement of, or and purchase of new capital improvements throughout the District.
Proposed Budget
Series 2020 Debt Service Fund

Description	Adopted Budget FY2026	Actuals Thru 2/28/26	Projected Next
7 Months	Total Thru 9/30/26	Proposed Budget FY2027	

Revenues						
Special Assessments	$	459,919	$	445,114	$	-	$	445,114	$	459,919	
Interest	$	5,000	$	6,618	$	2,206	$	8,825	$	5,000	
Carry Forward Surplus	$	229,746	$	233,419	$	-	$	233,419	$	226,720	
Total Revenues	$	694,665	$	685,151	$	2,206	$	687,357	$	691,639	

Expenditures						
Interest Expense - 11/1	$	142,819	$	142,819	$	-	$	142,819	$	139,975	
Principal Expense - 5/1	$	175,000	$	-	$	175,000	$	175,000	$	180,000				
Interest Expense - 5/1	$	142,819	$	-	$	142,819	$	142,819	$	139,975				
Total Expenditures	$	460,638	$	142,819	$	317,819	$	460,638	$	459,950	
						
Excess Revenues/(Expenditures)	$	234,028	$	542,332	$	(315,613)	$	226,720	$	231,689	

Interest Expense 11/1/27	 $	137,050 
Total	$	137,050

Product	Assessable Units	Maximum Annual Debt Service	Net Assessment Per Unit	Gross Assessment Per Unit			
Single Family	368	$	459,919	$1,250	$1,344	
	368	$	459,919			
Series 2020 Special Assessment Bonds Amortization Schedule

Date		Balance		Prinicpal		Interest		Total	
									
11/01/26	$	7,295,000.00	$	-	$	139,975.00	$	457,793.75	
05/01/27	$	7,295,000.00	$	180,000.00	$	139,975.00	$	-	
11/01/27	$	7,115,000.00	$	-	$	137,050.00	$	457,025.00	
05/01/28	$	7,115,000.00	$	185,000.00	$	137,050.00	$	-	
11/01/28	$	6,930,000.00	$	-	$	134,043.75	$	456,093.75	
05/01/29	$	6,930,000.00	$	195,000.00	$	134,043.75	$	-	
11/01/29	$	6,735,000.00	$	-	$	130,875.00	$	459,918.75	
05/01/30	$	6,735,000.00	$	200,000.00	$	130,875.00	$	-	
11/01/30	$	6,535,000.00	$	-	$	127,625.00	$	458,500.00	
05/01/31	$	6,535,000.00	$	205,000.00	$	127,625.00	$	-	
11/01/31	$	6,330,000.00	$	-	$	123,781.25	$	456,406.25	
05/01/32	$	6,330,000.00	$	215,000.00	$	123,781.25	$	-	
11/01/32	$	6,115,000.00	$	-	$	119,750.00	$	458,531.25	
05/01/33	$	6,115,000.00	$	220,000.00	$	119,750.00	$	-	
11/01/33	$	5,895,000.00	$	-	$	115,625.00	$	455,375.00	
05/01/34	$	5,895,000.00	$	230,000.00	$	115,625.00	$	-	
11/01/34	$	5,665,000.00	$	-	$	111,312.50	$	456,937.50	
05/01/35	$	5,665,000.00	$	240,000.00	$	111,312.50	$	-	
11/01/35	$	5,425,000.00	$	-	$	106,812.50	$	458,125.00	
05/01/36	$	5,425,000.00	$	250,000.00	$	106,812.50	$	-	
11/01/36	$	5,175,000.00	$	-	$	102,125.00	$	458,937.50	
05/01/37	$	5,175,000.00	$	260,000.00	$	102,125.00	$	-	
11/01/37	$	4,915,000.00	$	-	$	97,250.00	$	459,375.00	
05/01/38	$	4,915,000.00	$	270,000.00	$	97,250.00	$	-	
11/01/38	$	4,645,000.00	$	-	$	92,187.50	$	459,437.50	
05/01/39	$	4,645,000.00	$	280,000.00	$	92,187.50	$	-	
11/01/39	$	4,365,000.00	$	-	$	86,937.50	$	459,125.00	
05/01/40	$	4,365,000.00	$	290,000.00	$	86,937.50	$	-	
11/01/40	$	4,075,000.00	$	-	$	81,500.00	$	458,437.50	
05/01/41	$	4,075,000.00	$	300,000.00	$	81,500.00	$	-	
11/01/41	$	3,775,000.00	$	-	$	75,500.00	$	457,000.00	
05/01/42	$	3,775,000.00	$	315,000.00	$	75,500.00	$	-	
11/01/42	$	3,460,000.00	$	-	$	69,200.00	$	459,700.00	
05/01/43	$	3,460,000.00	$	325,000.00	$	69,200.00	$	-	
11/01/43	$	3,135,000.00	$	-	$	62,700.00	$	456,900.00	
05/01/44	$	3,135,000.00	$	340,000.00	$	62,700.00	$	-	
11/01/44	$	2,795,000.00	$	-	$	55,900.00	$	458,600.00	
05/01/45	$	2,795,000.00	$	355,000.00	$	55,900.00	$	-	
11/01/45	$	2,440,000.00	$	-	$	48,800.00	$	459,700.00	
05/01/46	$	2,440,000.00	$	365,000.00	$	48,800.00	$	-	
11/01/46	$	2,075,000.00	$	-	$	41,500.00	$	455,300.00	
05/01/47	$	2,075,000.00	$	380,000.00	$	41,500.00	$	-	
11/01/47	$	1,695,000.00	$	-	$	33,900.00	$	455,400.00	
05/01/48	$	1,695,000.00	$	400,000.00	$	33,900.00	$	-	
11/01/48	$	1,295,000.00	$	-	$	25,900.00	$	459,800.00	
05/01/49	$	1,295,000.00	$	415,000.00	$	25,900.00	$	-	
11/01/49	$	880,000.00	$	-	$	17,600.00	$	458,500.00	
05/01/50	$	880,000.00	$	430,000.00	$	17,600.00	$	-	
11/1/50	$	450,000.00	$	-	$	9,000.00	$	456,600.00	
5/1/51	$	450,000.00	$	450,000.00	$	9,000.00	$	459,000.00	
			$	7,295,000.00	$	4,293,700.00	$	11,906,518.75	
Community Development District
Proposed Budget Capital Reserve Fund

Description	Adopted Budget FY2026	Actuals Thru 2/28/26	Projected Next
7 Months	Total Thru 9/30/26	Proposed Budget FY2027	

Revenues

Interest
Carry Forward Surplus	

$	4,573
$	274,661	

$	4,913
$	287,032	

$	2,457
$	-	

$	7,370
$	287,032	

$	3,685
$	366,198	
Total Revenues	$	279,234	$	291,946	$	2,457	$	294,403	$	369,883	

Expenditures

Capital Outlay	

$	-	

$	-	

$	-	

$	-	

$	-	
Total Expenditures	$	-	$	-	$	-	$	-	$	-	

Other Financing Sources/(Uses)
Transfer In	

$	71,795	

$	71,795	

$	-	

$	71,795	

$	58,845	
Total Other Financing Sources/(Uses)	$	71,795	$	71,795	$	-	$	71,795	$	58,845	
						
Excess Revenues/(Expenditures)	$	351,029	$	363,741	$	2,457	$	366,198	$	428,728	

!!"#$%& 5
RESOLUTION 2026-06
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE SCENIC HIGHWAY	COMMUNITY	DEVELOPMENT	DISTRICT IMPLEMENTING SECTION 190.006(3)(A)2.C., FLORIDA STATUTES AND INSTRUCTING THE POLK COUNTY SUPERVISOR OF ELECTIONS TO CONDUCT THE DISTRICT’S GENERAL ELECTION; PROVIDING FOR COMPENSATION; SETTING FORTH THE TERMS OF OFFICE; AUTHORIZING NOTICE OF THE QUALIFYING PERIOD; AND PROVIDING FOR SEVERABILITY AND AN EFFECTIVE DATE.

WHEREAS, the Scenic Highway Community Development District (the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within Polk County, Florida;
WHEREAS, the Board of Supervisors of the District (the “Board”) seeks to implement Section 190.006(3)(a)2.c., Florida Statutes, and to instruct the Supervisor of Elections for Polk County, Florida (“Supervisor of Elections”), to conduct the District’s elections by the qualified electors of the District at the 2026 general election (“General Election”).

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE SCENIC HIGHWAY COMMUNITY DEVELOPMENT DISTRICT:
CURRENT BOARD MEMBERS. The Board is currently made up of the following individuals, seats and terms:

Seat Number	Supervisor	Term Expiration Date	
1	Joe Braddy	November 2026	
2	Kristin Cassidy	November 2028	
3	Lindsey Roden	November 2026	
4	Jessica Spencer	November 2028	
5	Bobbie Shockley	November 2026	

GENERAL ELECTION SEATS. Seat 1 and Seat 3 with terms expiring in November 2026 are scheduled for the General Election in November 2026. The District Manager is hereby authorized to notify the Supervisor of Elections of the seats subject to General Election for the current election year, and for each subsequent election year. The remaining seat expiring in November 2026, Seat 5, will be filled by landowner election.

QUALIFICATION PROCESS. For each General Election, all candidates shall qualify for individual seats in accordance with Section 99.061, Florida Statutes, and must also be a qualified elector of the District. A qualified elector is any person at least 18 years of age who is a citizen of the United States, a legal resident of the State of Florida and of the District, and who is registered to vote with the Polk County Supervisor of Elections. Campaigns shall be conducted in accordance with Chapter 106, Florida Statutes.
COMPENSATION. Each member of the Board is entitled to receive $200 per meeting for their attendance; up to a maximum of $4,800 per year.

TERM OF OFFICE. The term of office for the individuals to be elected to the Board in the General Election is four (4) years. The newly elected Board members shall assume office on the second Tuesday following the election.
REQUEST TO SUPERVISOR OF ELECTIONS. The District hereby requests that the Supervisor of Elections conduct the District’s General Election in November 2026, and for each subsequent General Election unless otherwise directed by the District Manager. The District understands that it will be responsible to pay for its proportionate share of the General Election cost and agrees to pay same within a reasonable time after receipt of an invoice from the Supervisor of Elections.

PUBLICATION. The District Manager is directed to publish a notice of the qualifying period for each General Election, in a form substantially similar to Exhibit A attached hereto.

SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.
EFFECTIVE DATE. This Resolution shall become effective upon its passage.

PASSED AND ADOPTED this 21st day of April 2026.

ATTEST:
SCENIC HIGHWAY COMMUNITY DEVELOPMENT DISTRICT

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

Exhibit A: Sample Notice of Qualifying Period
EXHIBIT A
SAMPLE NOTICE OF QUALIFYING PERIOD

NOTICE OF QUALIFYING PERIOD FOR CANDIDATES FOR THE BOARD OF SUPERVISORS OF THE
SCENIC HIGHWAY COMMUNITY DEVELOPMENT DISTRICT

Notice is hereby given that the qualifying period for candidates for the office of Supervisor of the Scenic Highway Community Development District will commence at noon on Monday, June 8, 2026, and close at noon on Friday, June 12, 2026. Candidates must qualify for the office of Supervisor with the Polk County Supervisor of Elections located at 250 S. Broadway Ave., Bartow, FL 33830. The Supervisor of elections may be contacted by phone at (863) 534-5888. All candidates shall qualify for individual seats in accordance with Section 99.061, Florida Statutes, and must also be a “qualified elector” of the District, as defined in Section 190.003, Florida Statutes. A “qualified elector” is any person at least 18 years of age who is a citizen of the United States, a legal resident of the State of Florida and of the District, and who is registered to vote with the Polk County Supervisor of Elections. Campaigns shall be conducted in accordance with Chapter 106, Florida Statutes.

The Scenic Highway Community Development District has two (2) seats up for election through the general election process, specifically Seats 1 and 3. Each seat carries a four (4)-year term of office. Elections are non-partisan and will be held at the same time as the general election on November 3, 2026, and in the manner prescribed by law for general elections.

For additional information, please contact the Polk County Supervisor of Elections.

Publish on or before 	, 2026

!!"#$%& 7
[INSERT DISTRICT LETTERHEAD]

April   , 2026

Via First Class Mail and Electronic Mail
Downtown Tow & Hold LLC 29300 U.S. Highway 27
Dundee, Florida 33838 Attn: 	

Re:	Scenic Highway Community Development District Notice of Termination – Agreement for Towing Services
Dear 	:

We are writing on behalf of the Scenic Highway Community Development District (the “District”) to notify Downtown Tow & Hold LLC (the “Contractor”) of the termination of the Agreement Between the Scenic Highway Community Development District and S&S Towing & Recovery, LLC for Towing Services, dated September 21, 2023, as assigned to Contractor on October 1, 2025 (together, the “Agreement”) effective immediately due the District being notified that Contractor has ceased all operations as of April 14, 2026. Pursuant to Section 4 of the Agreement, the District may terminate the Agreement at any time by delivery of written notice to Contractor.
Please forward any District documents in your company’s possession to the District Manager’s office at c/o Governmental Management Services – Central Florida, LLC, 219 East Livingston Street, Orlando, Florida 32801, Attn: Scenic Highway Community Development District.

We appreciate the services your company has provided for the District. If you have any questions, please contact me by telephone at (407) 841-5524 or by e-mail at korourke@gmscfl.com.
Sincerely,

Katie O’Rourke
District Manager
cc:	District Counsel (via e-mail only)

!!"#$%& 8

!!"#$%& "
April 21, 2026
Scenic Highway CDD
Field Management Report

Contracted Services
The gentle start to the spring season has been very beneficial, allowing the turf to flush out well following the recent lengthy drought. Some pond shoulder areas still require grading and resodding. We are reviewing with the landscaper to prepare a proposal.
Our mowing and detailing services are currently being executed in full accordance with the contract. The site remains neat, and all landscaping beds have been properly detailed. The vendor has inventoried winter-damaged plants and is preparing an estimate for replacements along with routine fill-ins for the entrance and amenity areas.
A supplemental trash pickup is being scheduled to handle an increase in litter around the amenity.
Neither the janitorial nor the pool vendor has reported any issues this month.
We are tracking all seasonal services to ensure they begin next month. This timing aligns with the projected increase in activity at the amenities as we enter the busy season.
Overall site maintenance is satisfactory.

In Progress
We have scheduled several minor amenity maintenance items to be addressed shortly.
Additionally, work is also scheduled to adjust and straighten various traffic signs throughout the property to ensure they are properly aligned.

Scenic Highway CDD | Marshall Tindall – Field Manager | mtindall@gmscfl.com | 407-346-2453

!!"#$%& "

!!"#$%& i

Summary of Check Register

March 7, 2026 to April 9, 2026

	Fund	Date	Check No.'s	Amount	

General Fund		

3/17/26	

794-797	$	

14,192.97	
		3/24/26	798	$	127.50	
		4/7/26	799-803	$	16,677.96	
		4/8/26	804	$	310.10	
			$	31,308.53	

General Fund Auto Pays					
		3/9/26 - 4/1/26	80051 - 80058	$	2,586.23	
			$	2,586.23	
		
	March Supervisors	
Joe Braddy	

50029	$	

184.70	
		Lindsey Roden	50030	$	150.00	
		Bobbie J. Shockley	50031	$	184.70	
		Jessica Spencer	50032	$	184.70	
			$	704.10	
			Total Amount	$	34,598.86	
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/14/26	PAGE	1
*** CHECK DATES 03/07/2026 - 04/09/2026 ***	SCENIC HIGHWAY GENERAL FUND
BANK A SCENIC HIGHWAY CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/17/26 00058	2/28/26 00075970 202602 310-51300-48000	*	239.50
NOT OF RULE DEVELOPMENT
2/28/26 00075970 202602 310-51300-48000	*	483.79
NOT OF RULEMAKING 3/17/26
GANNETT MEDIA CORP DBA GANNETT	723.29 000794
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
225	202603 320-53800-46400	*	885.42
RIGHT OF WAY INSPECTION
226	202603 320-53800-34000	*	1,504.67
FIELD MANAGEMENT MAR26
227	202603 310-51300-34000	*	4,125.00
MANAGEMENT FEES MAR26
227	202603 310-51300-35200	*	115.50
WEBSITE ADMIN MAR26
227	202603 310-51300-35100	*	173.25
INFORMATION TECH MAR26
227	202603 310-51300-31300	*	450.67
DISSEM AGENT SVCS MAR26
3/01/26 227	202603 330-57200-48300	*	858.33
AMENITY ACCESS MAR26
3/01/26 227	202603 310-51300-51000	*	.45
OFFICE SUPPLIES MAR26
3/01/26 227	202603 310-51300-42000	*	20.21
POSTAGE MAR26
GOVERNMENTAL MANAGEMENT SERVICES-CF	8,133.50 000795
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/17/26 00037	3/04/26 69934101 202603 330-57200-48100	*	40.00
PEST CONTROL MAR26
MASSEY SERVICES INC.	40.00 000796
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/17/26 00031	3/16/26 03162026 202603 300-20700-10000	*	5,296.18
ASSESS TRANSFER S2020
SCENIC HIGHWAY CDD C/O USBANK	5,296.18 000797
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/24/26 00024	3/19/26 14523	202602 310-51300-31500	*	127.50
GENERAL COUNSEL FEB26
KILINSKI VAN WYK	PLLC	127.50 000798
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/07/26 00041	3/24/26 17544	202603 330-57200-48200	*	735.00
CLEANING SVCS MAR26
CSS CLEAN STAR SERVICES CENTRAL FL	735.00 000799
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/07/26 00002	1/31/26 224	202601 330-57200-48000	*	1,061.96
COPING & PAVER REPAIRS
GOVERNMENTAL MANAGEMENT SERVICES-CF	1,061.96 000800
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
SCEN SCENIC HIGHWAY CWRIGHT
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/14/26	PAGE	2
*** CHECK DATES 03/07/2026 - 04/09/2026 ***	SCENIC HIGHWAY GENERAL FUND
BANK A SCENIC HIGHWAY CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/07/26 00050	4/01/26 31427	202604 330-57200-48500	*	2,030.00
POOL MAINTENANCE APR26
MCDONNELL CORPORATION DBA RESORT	2,030.00 000801
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/07/26 00027	3/01/26 22539	202603 320-53800-46200	*	4,251.00
LANDSCAPE MAINT MAR26
3/26/26 22941	202603 320-53800-46300	*	600.00
INSTALL COCO MULCH
3/26/26 22942	202603 320-53800-46300	*	225.00
INSTALL MULCH DOG PARK
3/30/26 23011	202603 320-53800-46300	*	900.00
TREE TRIMMING SABLA PAM
4/01/26 23218	202604 320-53800-46200	*	4,251.00
LANDSCAPE MAINT APR26
PRINCE & SONS INC.	10,227.00 000802
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/07/26 00039	4/07/26 04072026 202604 300-15500-10000	*	2,624.00
PLAYGRND/FUR LEASE MAY26
83 HOLDINGS LLC	2,624.00 000803
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/08/26 00068	4/07/26 04072026 202604 300-21700-10000	*	275.40
Q1 2026 IRS TAX PAYMENT
4/07/26 04072026 202604 300-21800-10000	*	34.70
Q1 2026 IRS TAX PAYMENT
UNITED STATES TREASURY	310.10 000804
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	31,308.53

SCEN SCENIC HIGHWAY CWRIGHT
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/14/26	PAGE	3
*** CHECK DATES 03/07/2026 - 04/09/2026 ***	SCENIC HIGHWAY GENERAL FUND
BANK Z GENERAL FUND AUTOPAY

615 TANARO LN FEB26

1209 TAGLIAMENTO LN FEB26
120.28

000 SCENIC HWY S FEB26
366.61

611 TANARO LN FEB26
642.59

695 TANARO LN FEB26
32.65

611 TANARO LN FEB26
341.31

611 TANARO LN MAR26
124.99

00 SCENIC HWY S MAR26
746.27

TOTAL FOR BANK Z	2,586.23
TOTAL FOR REGISTER	33,894.76

SCEN SCENIC HIGHWAY CWRIGHT

!!"#$%& ii

Scenic Highway
Community Development District

Unaudited Financial Reporting
February 28, 2026
Table of Contents

1		Balance Sheet	

2-3	
	General Fund	

4	
	Debt Service Fund Series 2020	

5	
	Capital Projects Fund Series 2020	

6	
	Capital Reserve Fund	

7-8	
	Month to Month	

9	
	Long Term Debt Report	

10	
	Assessment Receipt Schedule	
Scenic Highway
Community Development District Combined Balance Sheet February 28, 2026

Assets:
Cash:
Operating Account	$	103,470	$	-	$	-	$	-	$	103,470								
Capital Reserve Account	$	-	$	-	$	-	$	27,406	$	27,406								
Investments:										
Series 2020										
Reserve	$	-	$	229,959	$	-	$	-	$	229,959								
Revenue	$	-	$	537,036	$	-	$	-	$	537,036								
Construction - Phase 1 & 2	$	-	$	-	$	4	$	-	$	4					
Construction - Phase 3	$	-	$	-	$	1	$	-	$	1					
State Board of Administration	$	521,672	$	-	$	-		$	336,335	$	858,007					
Due from General Fund	$	-	$	5,296	$	-		$	-	$	5,296					
Prepaid Expenses	$	3,732	$	-	$	-		$	-	$	3,732				
Total Assets	$	628,874	$	772,291	$	4	$	363,741	$	1,764,911				
Liabilities:										
Accounts Payable	$	3,781	$	-	$	-		$	-	$	3,781				
Due to Debt Service	$	5,296	$	-	$	-		$	-	$	5,296				
Total Liabilites	$	9,077	$	-	$	-		$	-	$	9,077				
Fund Balance:										
Nonspendable:										
Prepaid Items Restricted for:	$	3,732	$	-	$	-	$	-	$	3,732	
Debt Service - Series 2020	$	-	$	772,291	$	-		$	-	$	772,291						
Capital Projects - Series 2020	$	-	$	-	$	4	$	-	$	4						
Assigned for:										
Capital Reserves	$	-	$	-	$	-	$	363,741	$	363,741	
Unassigned	$	616,066	$	-	$	-		$	-	$	616,066				
Total Fund Balances	$	619,797	$	772,291	$	4	$	363,741	$	1,755,834				
										
Total Liabilities & Fund Balance	$	628,874	$	772,291	$	4	$	363,741	$	1,764,911				

Revenues:

Assessments - Tax Roll	$	635,542	$	615,016	$	615,016	$	-	
Interest Revenue	$	-	$	-	$	4,120	$	4,120	
Miscellaneous Revenue	$	-	$	-	$	394	$	394	
Total Revenues	$	635,542	$	615,016	$	619,529	$	4,514	

Expenditures:									
General & Administrative:									
Supervisor Fees	$	12,000	$	5,000	$	2,000	$	3,000	
FICA Expense	$	918	$	383	$	153	$	230	
Engineering	$	13,000	$	5,417	$	-	$	5,417	
Attorney	$	25,000	$	10,417	$	2,063	$	8,354	
Annual Audit	$	3,300	$	-	$	-	$	-	
Assessment Administration	$	5,732	$	5,732	$	5,732	$	-	
Arbitrage	$	450	$	450	$	450	$	-	
Dissemination	$	5,408	$	2,253	$	2,253	$	-	
Trustee Fees	$	4,445	$	4,336	$	4,336	$	-	
Management Fees	$	49,500	$	20,625	$	20,625	$	-	
Information Technology	$	2,079	$	866	$	866	$	-	
Website Maintenance	$	1,386	$	578	$	578	$	-	
Postage & Delivery	$	1,000	$	417	$	378	$	39	
Insurance	$	7,626	$	7,626	$	7,029	$	597	
Printing and Binding	$	100	$	42	$	54	$	(13)	
Legal Advertising	$	5,000	$	2,083	$	1,999	$	84	
Other Current Charges	$	1,500	$	625	$	140	$	485	
Office Supplies	$	500	$	208	$	2	$	206	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative	$	139,118	$	67,232	$	48,833	$	18,399	

Operations & Maintenance					
Field Expenditures
Property Insurance	

$	17,710	

$	17,710	

$	13,074	

$	4,636	
Field Management	$	18,056	$	7,523	$	7,523	$	(0)	
Landscape Maintenance	$	51,023	$	21,260	$	21,132	$	128	
Landscape Replacement	$	13,000	$	5,417	$	-	$	5,417	
Right of Way Tree Inspections	$	10,625	$	4,427	$	4,427	$	(0)	
Right of Way Tree Replacement	$	105,000	$	43,750	$	-	$	43,750	
Streetlights	$	17,569	$	7,321	$	5,517	$	1,804	
Electric	$	5,111	$	2,130	$	3,403	$	(1,273)	
Sidewalk & Asphalt Maintenance	$	2,500	$	1,042	$	2,020	$	(978)	
Irrigation Repairs	$	6,000	$	2,500	$	598	$	1,902	
General Repairs & Maintenance	$	12,000	$	5,000	$	5,197	$	(197)	
Hoiliday Decorations	$	7,500	$	7,500	$	7,400	$	100	
Contingency	$	9,000	$	3,750	$	5	$	3,745	
Subtotal Field Expenditures	$	275,094	$	129,328	$	70,295	$	59,033	

Amenity Expenditures
Amenity - Electric	

$	8,131	

$	3,388	

$	2,214	

$	1,175	
Amenity - Water	$	5,111	$	2,130	$	2,841	$	(712)	
Playground Lease	$	31,488	$	13,120	$	13,116	$	4	
Internet	$	1,514	$	631	$	625	$	6	
Pest Control	$	1,384	$	577	$	200	$	377	
Janitorial Service	$	9,680	$	4,033	$	3,665	$	368	
Security Services	$	40,016	$	16,673	$	6,519	$	10,154	
Pool Maintenance	$	24,411	$	10,171	$	10,095	$	76	
Amenity Access Management	$	10,300	$	4,292	$	4,292	$	0	
Amenity Repairs & Maintenance	$	10,000	$	4,167	$	7,323	$	(3,157)	
Contingency	$	7,500	$	3,125	$	-	$	3,125	
Subtotal Amenity Expenditures	$	149,535	$	62,306	$	50,890	$	11,416	
					
Total Operations & Maintenance	$	424,629	$	191,635	$	121,185	$	70,449	
					
Total Expenditures	$	563,747	$	258,866	$	170,018	$	88,848	
					
Excess (Deficiency) of Revenues over Expenditures	$	-		$	449,511		

Other Financing Sources/(Uses):					
Capital Reserves - Transfer	$	(71,795)	$	(71,795)	$	(71,795)	$	-	
Total Other Financing Sources/(Uses)	$	(71,795)	$	(71,795)	$	(71,795)	$	-	
					
Net Change in Fund Balance	$	-		$	377,716		
					
Fund Balance - Beginning	$	-		$	242,081		
					
Fund Balance - Ending	$	-		$	619,797		

Revenues:

Assessments - Tax Roll	$	459,919	$	445,114	$	445,114	$	-	
Interest	$	5,000	$	5,000	$	6,618	$	1,618	
Total Revenues	$	464,919	$	450,114	$	451,732	$	1,618	

Expenditures:									
Interest - 11/1	$	142,819	$	142,819	$	142,819	$	-	
Principal - 5/1	$	175,000	$	-	$	-	$	-	
Interest - 5/1	$	142,819	$	-	$	-	$	-	
Total Expenditures	$	460,638	$	142,819	$	142,819	$	-	
									
Excess (Deficiency) of Revenues over Expenditures	$	4,282			$	308,913			
									
Fund Balance - Beginning	$	229,746			$	463,378			
									
Fund Balance - Ending	$	234,028			$	772,291			

Revenues					
Other Income	$	-	$	-	$	0	$	0	
Total Revenues	$	-	$	-	$	0	$	0	

Expenditures:

Miscellaneous	

$	

-	$	

-	$	-	

$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	0		

Other Financing Sources/(Uses)

Transfer In/(Out)	

$	

-	$	

-	$	-	

$	-	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	-	$	0		
					
Fund Balance - Beginning	$	-	$	4		
					
Fund Balance - Ending	$	-	$	4		

Revenues

Interest	

$	4,573	

$	4,913	

$	4,913	

$	

-										
Total Revenues	$	4,573	$	4,913	$	4,913	$	-										

Expenditures:															
Capital Outlay	$	-	$	-	$	-	$	-										
Total Expenditures	$	-	$	-	$	-	$	-										
															
Excess (Deficiency) of Revenues over Expenditures	$	4,573	$	4,913	$	4,913	$	-										

Other Financing Sources/(Uses)

Transfer In	

$	71,795	

$	71,795	

$	71,795	

$	

-										
Total Other Financing Sources (Uses)	$	71,795	$	71,795	$	71,795	$	-										
															
Net Change in Fund Balance	$	76,368		$	76,708												
															
Fund Balance - Beginning	$	274,661		$	287,032												
															
Fund Balance - Ending	$	351,029		$	363,741												
	Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total		

Revenues:															
Assessments - Tax Roll	$	-	$	56,756	$	550,942	$	5,534	$	1,783	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	615,016		
Interest Revenue	$	585	$	441	$	380	$	1,081	$	1,633	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	4,120		
Miscellaneous Revenue	$	-	$	197  $	197  $	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	394								
Total Revenues	$	585  $	57,394  $	551,519  $	6,615  $	3,416  $	-	$	-	$	-	$	-	$	-	$	-	$	-	$	619,529								

Expenditures:															
General & Administrative:															
Supervisor Fees	$	1,000	$	-	$	-	$	1,000	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	2,000									
FICA Expense	$	77	$	-	$	-	$	77	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	153									
Engineering	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-									
Attorney	$	1,020	$	139	$	79	$	698	$	128	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	2,063									
Annual Audit	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-									
Assessment Administration	$	5,732	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	5,732									
Arbitrage	$	-	$	-	$	-	$	450	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	450									
Dissemination	$	451	$	451	$	451	$	451	$	451	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	2,253									
Trustee Fees	$	1,010	$	-	$	-	$	3,326	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	4,336									
Management Fees	$	4,125	$	4,125	$	4,125	$	4,125	$	4,125	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	20,625									
Information Technology	$	173	$	173	$	173	$	173	$	173	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	866									
Website Maintenance	$	116	$	116	$	116	$	116	$	116	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	578									
Postage & Delivery	$	59	$	18	$	188	$	99	$	14	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	378									
Insurance	$	7,029	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	7,029									
Printing and Binding	$	-	$	23	$	31	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	54									
Legal Advertising	$	280	$	-	$	996	$	-	$	723	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	1,999									
Other Current Charges	$	-	$	12	$	37	$	48	$	42	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	140									
Office Supplies	$	0	$	0	$	0	$	0	$	1	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	2									
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	175									
Total General & Administrative	$	21,246	$	5,057	$	6,196	$	10,562	$	5,771	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	48,833									
	Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total		

Operations & Maintenance															
Field Expenditures
Property Insurance	

$	

13,074  $	

-  $	

-  $	

-  $	

-  $	

-  $	

-  $	

-  $	

-  $	

-  $	

-  $	

-  $	

13,074	
Field Management	$	1,505  $	1,505  $	1,505  $	1,505  $	1,505  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	7,523	
Landscape Maintenance	$	4,128  $	4,251  $	4,251  $	4,251  $	4,251  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	21,132	
Landscape Replacement	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Right of Way Tree Inspections	$	885  $	885  $	885  $	885  $	885  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	4,427	
Right of Way Tree Replacement	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Streetlights	$	1,151  $	1,151  $	1,082  $	1,019  $	1,113  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	5,517	
Electric	$	1,649  $	485  $	566  $	338  $	364  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	3,403	
Sidewalk & Asphalt Maintenance	$	-  $	-  $	2,020  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	2,020	
Irrigation Repairs	$	195  $	329  $	75  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	598	
General Repairs & Maintenance	$	-  $	-  $	5,197  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	5,197	
Hoiliday Decorations	$	-  $	7,400  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	7,400	
Contingency	$	-  $	5  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	5	
Subtotal Field Expenditures	$	22,588  $	16,011  $	15,580  $	7,998  $	8,119  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	70,295	

Amenity Expenditures
Amenity - Electric	

$	

840  $	

450  $	

421  $	

162  $	

341  $	

-  $	

-  $	

-  $	

-  $	

-  $	

-  $	

-  $	

2,214	
Amenity - Water	$	1,135  $	372  $	342  $	349  $	643  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	2,841	
Playground Lease	$	2,624  $	2,623  $	2,623  $	2,623  $	2,623  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	13,116	
Internet	$	125  $	125  $	125  $	125  $	125  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	625	
Pest Control	$	40  $	40  $	40  $	40  $	40  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	200	
Janitorial Service	$	735  $	725  $	725  $	755  $	725  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	3,665	
Security Services	$	2,132  $	2,437  $	1,950  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	6,519	
Pool Maintenance	$	1,975  $	2,030  $	2,030  $	2,030  $	2,030  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	10,095	
Amenity Access Management	$	858  $	858  $	858  $	858  $	858  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	4,292	
Amenity Repairs & Maintenance	$	365  $	1,823  $	4,073  $	1,062  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	7,323	
Contingency	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Subtotal Amenity Expenditures	$	10,829  $	11,484  $	13,187  $	8,005  $	7,385  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	50,890	
															
Total Operations & Maintenance	$	33,417  $	27,495  $	28,767  $	16,002  $	15,504  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	121,185	
															
Total Expenditures	$	54,663  $	32,552  $	34,963  $	26,564  $	21,275  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	170,018	
															
Excess (Deficiency) of Revenues over Expenditures	$	(54,078)  $	24,842  $	516,556  $	(19,950)  $	(17,859)  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	449,511	

Other Financing Sources/Uses:															
Transfer Out	$	-  $	-  $	-  $	(71,795)  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	(71,795)	
Transfer In	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Total Other Financing Sources/Uses	$	-  $	-  $	-  $	(71,795) $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	(71,795)	
															
Net Change in Fund Balance	$	(54,078) $	24,842  $	516,556  $	(91,745) $	(17,859) $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	377,716	
Scenic Highway
Community Development District Long Term Debt Report

Series 2020, Special Assessment Revenue Bonds

Interest Rate	2.750%, 3.250%, 3.750%, 4.000%
Maturity Date	5/1/2051
Reserve Fund Definition	50% Maximum Annual Debt Service Reserve Fund Requirement		$229,959
Reserve Fund Balance	$229,959

Bonds Outstanding - 12/21/20	$8,120,000
Less: Principal Payment 5/1/22	($155,000)
Less: Principal Payment 5/1/23	($160,000)
Less: Principal Payment 5/1/24	($165,000)
Less: Principal Payment 5/1/25	($170,000)	
Current Bonds Outstanding	$7,470,000	
Scenic Highway
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2026

ON ROLL ASSESSMENTS

	Gross Assessments		$  683,379.68	$	494,592.00	$	1,177,971.68											
	Net Assessments		$  635,543.10	$	459,970.56	$	1,095,513.66											
													58%		42%		100%	
Date	Distribution		Gross Amount	Discount/Penalty	Commission		Interest		Net Receipts	General Fund	2020 Debt Service		Total					

11/10/25	10/20-10/21/25	$	4,820.37	$	(253.08)	$	(91.35)	$	-	$	4,475.94	$	2,596.64	$	1,879.30	$	4,475.94	
11/14/25	10/1-10/31/25	$	3,201.01	$	(128.02)	$	(61.46)	$	-	$	3,011.53	$	1,747.09	$	1,264.44	$	3,011.53	
11/21/25	11/1-11/7/25	$	19,206.06	$	(768.23)	$	(368.76)	$	-	$	18,069.07	$	10,482.46	$	7,586.61	$	18,069.07	
11/26/25	11/8-11/15/25	$	76,824.24	$	(3,072.99)	$	(1,475.03)	$	-	$	72,276.22	$	41,929.79	$	30,346.43	$	72,276.22	
12/8/25	11/16-11/25/25	$	44,814.14	$	(1,792.52)	$	(860.43)	$	-	$	42,161.19	$	24,459.08	$	17,702.11	$	42,161.19	
12/16/25	1% ADMIN FEE	$	(11,779.72)	$	-	$	-	$	-	$	(11,779.72)	$	(6,833.80)	$	(4,945.92)	$	(11,779.72)	
12/19/25	11/26-11/30/25	$	966,705.02	$	(38,667.63)	$	(18,560.75)	$	-	$	909,476.64	$	527,616.98	$	381,859.66	$	909,476.64	
12/31/25	12/01-12/15/25	$	10,401.07	$	(376.07)	$	(200.50)	$	-	$	9,824.50	$	5,699.51	$	4,124.99	$	9,824.50	
1/9/26	12/16-12/31/25	$	7,995.32	$	(239.87)	$	(155.11)	$	-	$	7,600.34	$	4,409.20	$	3,191.14	$	7,600.34	
1/29/26	10/01-12/31/25	$	-	$	-	$	-	$	1,939.36	$	1,939.36	$	1,125.09	$	814.27	$	1,939.36	
2/12/26	01/01-01/31/26	$	3,201.01	$	(64.03)	$	(62.74)	$	-	$	3,074.24	$	1,783.47	$	1,290.77	$	3,074.24	
	Total	$	1,125,388.52	$	(45,362.44)	$	(21,836.13)	$	1,939.36	$ 1,060,129.31	$	615,015.51	$	445,113.80	$	1,060,129.31		
																		
													96.77%		Net Percent Collected			
												$	35,384.35		Balance Remaining to Collect