Heron Isles Community Development District
475 West Town Place, Suite 114 St. Augustine, Florida 32092 www.HeronIslesCDD.com
August 11, 2026 Board of Supervisors
Heron Isles Community Development District
Staff Call In #: 1-877-304-9269; Passcode: 4935998

Dear Board Members:

The Heron Isles Community Development District Audit Committee and Board of Supervisors Meetings are scheduled for Tuesday, August 18, 2026 at 5:00 p.m. at Blackrock Baptist Church, 96362 Blackrock Road, Yulee, Florida 32097.

Following are the agendas for the meetings:

Audit Committee Meeting
	I.	Call to Order
	II.	Review and Ranking of Proposals for Audit Services
	III.	Other Business
	IV.	Adjournment

Board of Supervisors Meeting

	I.	Roll Call

	I.	Public Comment (limited to three minutes)

	I.	Approval of Consent Agenda
	A.	Minutes
	1.	May 19, 2026 Board of Supervisors Meeting

	1.	May 19, 2026 Audit Committee Meeting
	B.	Financial Statements

	A.	Assessment Receipts Schedule

	A.	Check Register
	II.	Acceptance of the Audit Committee’s Recommendation
	III.	Acceptance of the Fiscal Year 2025 Audit Report
	IV.	Consideration of Proposals
	A.	Control Box for Secondary Playground Pump Station
	B.	New Motor for Main Playground Pump Station
	C.	New Fence Enclosure for Main Playground Pump Station
	D.	Repairs to Men’s Restroom Stall

	A.	Pond 21 Bank Seeding

	I.	Public Hearing for the Purpose of Adopting the Budget for Fiscal Year 2027
	A.	Consideration of Resolution 2026-07, Relating to Annual Appropriations and Adopting the Budget

	A.	Consideration of Resolution 2026-08, Imposing Special Assessments and Certifying an Assessment Roll
	II.	Consideration of Resolution 2026-09, Declaring Vacancies in Seats 2 and 4 as of November 17, 2026

	I.	Staff Reports
	A.	Landscape – Report

	A.	District Counsel

	A.	District Engineer

	A.	District Manager
	1.	Consideration of Designating a Regular Meeting Schedule for Fiscal Year 2027
	2.	Consideration of Goals & Objectives for Fiscal Year 2027

	A.	Field Operations Manager – Field and Pond Reports
	II.	Supervisors’ Requests and Public Comment

	I.	Next Scheduled Meeting – November 17, 2026, at 5:00 p.m. at Blackrock Baptist Church, 96362 Blackrock Road, Yulee, Florida
	II.	Adjournment

SECOND ORDER OF BUSINESS
Heron Isles Community Development District
Auditor Selection Evaluation Criteria

	Ability of Personnel	Proposer's Experience	Understanding of Scope of Work	Ability to Furnish the Required Services	Price		
	(e.g., geographic locations of the firm's headquarters or permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this
project; evaluation of existing workload;
proposed staffing levels, etc.)	(e.g., past record and experience of the Proposer in similar projects; volume of work previously
performed by the firm; past performance for other Community Development
Districts in other contracts; character; integrity; reputation of respondent, etc.)	

Extent to which the
proposal demonstrates an understanding of the
District's needs for the services requested.	Extent to which the
proposal demonstrates the adequacy of proposer's financial resources and stability as a business
entity necessary to complete the services required (e.g., the
existence of any natural disaster plan for business operations).	

Points will be awarded based upon the price bid for the rendering of the services and
reasonableness of the price to services.	

Point Total	
Proposer	20	20	20	20	20	100	

Berger, Toombs, Elam, Gaines & Frank							

Grau & Associates							

McIntosh CPA							

Thomas & Company CPA							

HERON ISLES COMMUNITY DEVELOPMENT DISTRICT

PROPOSAL FOR AUDIT SERVICES

PROPOSED BY:

Berger, Toombs, Elam, Gaines & Frank CERTIFIED PUBLIC ACCOUNTANTS, PL

600 Citrus Avenue, Suite 200 Fort Pierce, Florida 34950
(772) 461-6120

CONTACT PERSON:

Maritza Stonebraker, CPA, Director

DATE OF PROPOSAL:

August?, 2026
TABLE OF CONTENTS

DESCRIPTION OF SECTION	PAGE
	A.	Letter of Transmittal	1-2
	B.	Profile of the Proposer

Description and History of Audit Firm Professional Staff Resources
Ability to Furnish the Required Services

	A.	Governmental Auditing Experience

	A.	Fee Schedule

	A.	Scope of Work to be Performed

	A.	Resumes

	A.	Peer Review Letter Instructions to Proposers

3
4-5
5
6-15
16
16
17-31
32
33
???t Berger, Toombs, Elam,
,OJ	Gaines & Frank
Certified Public Accountants  Pl
600 Citrus Avenue
Suite 200
Fort Pierce, Florida 34950
772/461-6120 II 461-1155
FAX: 7721468-9278

August7,2026

Heron Isles Community Development District Governmental Management Services North Florida, LLC 475 West Town Place, Suite 114
St. Augustine, FL 32092 Dear District Manager:
Thank you very much for the opportunity to present our professional credentials to provide audit services for Heron Isles Community Development District.
Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has assembled a team of governmental and nonprofit specialists second to none to serve our clients. Our firm has the necessary qualifications and experience to serve as the independent auditors for Heron Isles Community Development District. We will provide you with top quality, responsive service.
Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a recognized leader in providing services to governmental and nonprofit agencies throughout Florida. We have been the independent auditors for a number of local governmental agencies and through our experience in performing their audits, we have been able to increase our audit efficiency and; therefore, reduce costs. We have continually passed this cost savings on to our clients and will continue to do so in the future. As a result of our experience and expertise, we have developed an effective and efficient audit approach designed to meet or exceed the performance specifications in accordance with auditing standards generally accepted in the United States of America, the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and the standards for financial and compliance audits.

We will conduct the audit in accordance with auditing standards generally accepted in the United States of America with minimal disruption to your operations. Our firm has frequent technical updates to keep our personnel informed and up-to-date on all changes that are occurring within the industry.

Member AICPA
Fort PierceI Stuart
- 1 -
Member AICPA Division for CPA Firms Private Companies practice Section

Member FICPA
??f"?n Berger, Toombs, Elam,
,O,, Gaines & Frank
CaliNdPutili,;Aao.,ntarfb N.

Heron Isles Community Development District August7,2026

Our firm is a member of the Government Audit Quality Center, an organization dedicated to improving government audit quality. We also utilize the audit program software of a nationally recognized CPA firm to assure us that we are up to date with all auditing standards and to assist us maintain maximum audit efficiencies.

To facilitate your evaluation of our qualifications and experience, we have arranged this proposal to include a resume of our firm, including our available staff, our extensive prior governmental and nonprofit auditing experience and clients to be contacted.
You need a firm that will provide an efficient, cost-effective, high-quality audit within critical time constraints. You need a firm with the prerequisite governmental and nonprofit experience to perform your audit according to stringent legal and regulatory requirements, a firm that understands the complex nature of community development districts and their unique compliance requirements. You need a firm with recognized governmental and nonprofit specialists within the finance and governmental communities. And, certainly, you need a firm that will provide you with valuable feedback to enhance your current and future operations. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is that firm. Maritza Stonebraker is the person authorized to make representations for the firm.
Thank you again for the opportunity to submit this proposal to Heron Isles Community Development District.
Very truly yours,

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida
Description and History of Audit Firm
Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a Treasure Coast public accounting firm, which qualifies as a small business firm, as established by the Small Business Administration (13 CFR 121.38), with offices in Fort Pierce and Stuart. We are a member of the Florida Institute of Certified Public Accountants and the American Institute of Certified Public Accountants. The firm was formed from the merger of Edwards, Berger, Harris & Company (originated in 1972) and McAlpin, Curtis & Associates (originated in 1949). J. W. Gaines and Associates (originated in 1979) merged with the firm in 2004. Our tremendous growth rate experienced over the last 70 years is directly attributable to the firm's unrelenting dedication to providing the highest quality, responsive professional services attainable to its clients.
We are a member of the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA) to assure we meet the highest standards. Membership in this practice section requires that our firm meet more stringent standards than standard AICPA membership. These rigorous requirements include the requirement of a triennial peer review of our firm's auditing and accounting practice and annual Continuing Professional Education (CPE) for all accounting staff (whether CPA or non-CPA). For standard AICPA membership, only a quality review is required and only CPAs must meet CPE requirements.
We are also a member of the Government Audit Quality Center ("the Center") of the American Institute of Certified Public Accountants to assure the quality of our government audits. Membership in the Center, which is voluntary, requires our firm to comply with additional standards to promote the quality of government audits.
We have been extensively involved in serving local government entities with professional accounting, auditing and consulting services throughout the entire history of our firm. Our substantial experience over the years makes us uniquely qualified to provide accounting, auditing, and consulting services to these clients. We are a recognized leader in providing services to governmental and nonprofit agencies on the Treasure Coast and in Central and South Florida, with extensive experience in auditing community development districts and water control districts. We were the independent auditors of the City of Fort Pierce for over 37 years and for St. Lucie County for over 34 years. Additionally, we have performed audits of the City of Stuart, the City of Vero Beach, Indian River County and Martin County. We also presently audit over 100 Community Development Districts throughout Florida.
Our firm was founded on the belief that we are better able to respond to our clients needs through education, experience, independence, quality control, and personal service. Our firm's commitment to quality is reflected in our endeavor of professional excellence via continuing education, the use of the latest computer technology, professional membership in PCPS and peer review.
We believe our approach to audit engagements, intelligence and innovation teamed with sound professional judgment enables us to explore new concepts while remaining sensitive to the fundamental need for practical solutions. We take pride in giving you the assurance that the personal assistance you receive comes from years of advanced training, technical experience and financial acumen.

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has a total of
32 professional and administrative staff (including 12 professional staff with extensive experience servicing government entities). The work will be performed out of our Fort Pierce office with a proposed staff of one senior accountant and one or two staff accountants supervised by an audit manager and audit partner. With the exception of the directors of the firm's offices, the professional staff is not specifically assigned to any of our individual offices. The professional and administrative staff resources available to you through Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL are as follows:

Partners/Directors (CPA's) Managers (1 CPA)
Senior/Supervisor Accountants (1 CPA) Staff Accountants
Paraprofessional Administrative
Total - all personnel
Total
7
2
3
8
6
 §
32
Following is a brief description of each employee classification:

Staff Accountant - Staff accountants work directly under the constant supervision of the auditor-in-charge and, are responsible for the various testing of documents, account analysis and any other duties as his/her supervisor believes appropriate. Minimum qualification for a staff accountant is graduation from an accredited university or college with a degree in accounting or equivalent.

Senior Accountant - A senior accountant must possess all the qualifications of the staff accountant, in addition to being able to draft the necessary reports and financial statements, and supervise other staff accountants when necessary.

Managers - A manager must possess the qualifications of the senior accountant, plus be able to work without extensive supervision from the auditor-in-charge. The manager should be able to draft audit reports from start to finish and to supervise the audit team, if necessary.
Partner/Director - The director has extensive governmental auditing experience and acts as the auditor-in-charge. Directors have a financial interest in the firm.

Independence - Independence of the public accounting firm, with respect to the audit client, is the foundation from which the public gains its trust in the opinion issued by the public accounting firm at the end of the audit process. This independence must be in appearance as well as in fact. The public must perceive that the accounting firm is independent of the audit entity to ensure that nothing would compromise the opinion issued by the public accounting firm. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is independent of Heron Isles Community Development District, including its elected officials and related parties, at the date of this proposal, as defined by the following rules, regulations, and standards:

Au-C Section 220 - Statements on Auditing Standards issued by the American Institute of Certified Public Accountants;

ET Sections 101 and 102 - Code of Professional Conduct of the American Institute of Certified Public Accountants;
Chapter 21A-1, Florida Administrative Code; Section 473.315, Florida Statutes; and,
Government Auditing Standards, issued by the Comptroller General of the United States.

On an annual basis, all members of the firm are required to confirm, in writing, that they have no personal or financial relationships or holding that would impair their independence with regard to the firm's clients.

Independence is a hallmark of our profession. We encourage our staff to use professional judgment in situations where our independence could be impaired or the perception of a conflict of interest might exist. In the governmental sector, public perception is as important as professional standards. Therefore, the utmost care must be exercised by independent auditors in the performance of their duties.

Ability to Furnish the Required Services

As previously noted in the Profile of the Proposer section of this document, our firm has been in existence for over 74 years. We have provided audit services to some clients for over 30 years continually. Our firm is insured against physical loss through commercial insurance and we also carry liability insurance. The majority of our audit documentation is stored electronically, both on our office network and on each employee laptop or computer assigned to each specific job. Our office computer network is backed up on tape, so in the event of a total equipment loss, we can restore all data as soon as replacement equipment is acquired. In addition, our field laptop computers carry the same data and can be used in the event of emergency with virtually no delay in completing the required services.

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has been practicing public accounting in Florida for 70 years. Our success over the years has been the result of a strong commitment to providing personalized quality service to our clients.
The current members of our firm have performed audits of over 1,100 community development districts, and over 2,100 audits of municipalities, counties and other governmental entities such as the City of Fort Pierce and St. Lucie County.

Our firm provides a variety of accounting, auditing, tax litigation support, and consulting services. Some of the professional accounting, auditing and management consulting services that are provided by our firm are listed below:

	•	Performance of annual financial and compliance audits, including Single Audits of state and federal financial assistance programs, under the provisions of the Single Audit Act, Subpart F of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), with minimal disruptions to your operations;
	•	Performance of special compliance audits to ascertain compliance with the applicable local, state and federal laws and regulations;
	•	Issuance of comfort letters and consent letters in conjunction with the issuance of tax-exempt debt obligations, including compiling financial data and interim period financial statement reviews;
	•	Calculation of estimated and actual federal arbitrage rebates;
	•	Assistance in compiling historical financial data for first-time and supplemental submissions for GFOA Certificate of Achievement for Excellence in Financial Reporting;
	•	Preparation of indirect cost allocation systems in accordance with Federal and State regulatory requirements;
	•	Providing human resource and employee benefit consulting;
	•	Performance of automation feasibility studies and disaster recovery plans;
	•	Performance feasibility studies concerning major fixed asset acquisitions and utility plant expansion plans (including electric, water, pollution control, and sanitation utilities); and
	•	Assistance in litigation, including testimony in civil and criminal court.
	•	Assist clients who utilize QuickBooks software with their software needs. Our Certified QuickBooks Advisor has undergone extensive training through QuickBooks and has passed several exams to attain this Certification.
Continuing Professional Education

All members of the governmental audit staff of our firm, and audit team members assigned to this engagement, are in compliance with the Continuing Professional Education (CPE) requirements set forth in Government Auditing Standards issued by the Comptroller General of the United States. In addition, our firm is in compliance with the applicable provisions of the Florida Statutes that require CPA's to have met certain CPE requirements prior to proposing on governmental audit engagements.

The audit team has extensive experience in performing governmental audits and is exposed to intensive and continuing concentration on these types of audits. Due to the total number of governmental audits our team performs, each member of our governmental staff must understand and be able to perform several types of governmental audits. It is our objective to provide each professional employee fifty hours or more of comprehensive continuing professional education each year. This is accomplished through attending seminars throughout Florida and is reinforced through in-house training.

Our firm has made a steadfast commitment to professional education. Our active attendance and participation in continuing professional education is a major part of our objective to obtain the most recent knowledge on issues which are of importance to our clients. We are growing on the reputation for work that our firm is providing today.
Quality Control Program

Quality control requires continuing commitment to professional excellence. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is formally dedicated to that commitment.
To ensure maintaining the standards of working excellence required by our firm, we joined the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA). To be a participating member firm of this practice section, a firm must obtain an independent Peer Review of its quality control policies and procedures to ascertain the firm's compliance with existing auditing standards on the applicable engagements.

The scope of the Peer Review is comprehensive in that it specifically reviews the following quality control policies and procedures of the participating firm:

	•	Professional, economic, and administrative independence;
	•	Assignment of professional personnel to engagements;
	•	Consultation on technical matters;
	•	Supervision of engagement personnel;
	•	Hiring and employment of personnel;
	•	Professional development;
	•	Advancement;
	•	Acceptance and continuation of clients; and,
	•	Inspection and review system.

We believe that our commitment to the program is rewarding not only to our firm, but primarily to our clients.

The external independent Peer Review of the elements of our quality control policies and procedures performed by an independent certified public accountant, approved by the PCPS of the AICPA, provides you with the assurance that we continue to conform to standards of the profession in the conduct of our accounting and auditing practice.

Our firm is also a member of Governmental Audit Quality Center (GAQC), a voluntary membership center for CPA firms that perform governmental audits. This center promotes the quality of governmental audits.
Our firm has completed successive Peer Reviews. These reviews included a representative sample of our firm's local governmental auditing engagements. As a result of these reviews, our firm obtained an unqualified opinion on our quality control program and work procedures. On page 33 is a copy of our most recent Peer Review report. It should be noted that we received a pass rating.

Our firm has never had any disciplinary actions by state regulatory bodies or professional organizations.

As our firm performs approximately one hundred audits each year that are reviewed by federal, state or local entities, we are constantly dealing with questions from these entities about our audits. We are pleased to say that any questions that have been raised were minor issues and were easily resolved without re-issuing any reports.

Certificate of Achievement for Excellence in Financial Reporting (CAFR)
We are proud and honored to have been involved with the City of Fort Pierce and the Fort Pierce Utilities Authority when they received their first Certificates of Achievement for Excellence in Financial Reporting for the fiscal years ended September 30, 1988 and 1994, respectively. We were also instrumental in the City of Stuart receiving the award, in our first year of performing their audit, for the year ended September 30, 1999.

We also assisted St. Lucie County, Florida for the year ended September 30, 2003, in preparing their first Comprehensive Annual Financial Report, and St. Lucie County has received their Certificate of Achievement for Excellence in Financial Reporting every year since.

As continued commitment to insuring that we are providing the highest level of experience, we have had at least one employee of our firm serve on the GFOA - Special Review Committee since the mid-1980s. This committee is made up of selective Certified Public Accountants throughout the United States who have demonstrated their high level of knowledge and expertise in governmental accounting. Each committee member attends a special review meeting at the Annual GFOA Conference. At this meeting, the committee reports on the Certificate of Achievement Program's most recent results, future goals, and common reporting deficiencies.

We feel that our previous experience in assisting the City of Fort Pierce, the Fort Pierce Utilities Authority and St. Lucie County obtain their first CAFRs, and the City of Stuart in continuing to receive a CAFR and our firm's continued involvement with the GFOA, and the CAFR review committee make us a valued asset for any client in the field of governmental financial reporting.

References

Florida Green Finance Authority
Jeff Walker, Special District Services
(561) 630-4922

South Village Community Development District Darrin Mossing, Governmental Management
Services LLC
(407) 841-5524
Gateway Services Community Development District
Stephen Bloom, lnframark LLC (954) 753-5841

Clearwater Cay Community Development District
Cal Teague, Premier District Management
(239) 690-7100 ext 101

In addition to the above, we have the following additional governmental audit experience: Community Development Districts
Aberdeen Community Development District

Alta Lakes Community Development District

Amelia Concourse Community Development District

Amelia Walk Communnity Development District

Aqua One Community Development District

Arborwood Community Development District

Arlington Ridge Community Development District

Bartram Springs Community Development District

Baytree Community Development District
Beacon Lakes Community Development District

Beaumont Community Development District

Bella Collina Community Development District

Bonnet Creek Community Development District

Buckeye Park Community Development District

Candler Hills East Community Development District

Cedar Hammock Community Development District

Central Lake Community Development District

Channing Park Community Development District

Cheval West Community Development District

Coconut Cay Community Development District

Colonial Country Club Community Development District

Connerton West Community Development District

Copperstone Community Development District

Creekside @ Twin Creeks Community Development District

Deer Run Community Development District

Dowden West Community Development District

DP1 Community Development District

Eagle Point Community Development District
East Nassau Stewardship District Eastlake Oaks Community
Development District

Easton Park Community Development District

Estancia @ Wiregrass Community Development District
Evergreen Community Development District

Forest Brooke Community Development District

Gateway Services Community Development District

Gramercy Farms Community Development District

Greenway Improvement District

Greyhawk Landing Community Development District

Griffin Lakes Community Development District

Habitat Community Development District

Harbor Bay Community Development District

Harbourage at Braden River Community Development District

Harmony Community Development District

Harmony West Community Development District

Harrison Ranch Community Development District

Hawkstone Community Development District

Heritage Harbor Community Development District

Heritage Isles Community Development District

Heritage Lake Park Community Development District

Heritage Landing Community Development District

Heritage Palms Community Development District

Heron Isles Community Development District

Heron Isles Community Development District

Highland Meadows II Community Development District

Julington Creek Community Development District

Laguna Lakes Community Development District

Lake Bernadette Community Development District

Lakeside Plantation Community Development District

Landings at Miami Community Development District

Legends Bay Community Development District

Lexington Oaks Community Development District

Live Oak No. 2 Community Development District
Madeira Community Development District

Marhsall Creek Community Development District

Meadow Pointe IV Community Development District

Meadow View at Twin Creek Community Development District

Mediterra North Community Development District

Midtown Miami Community Development District

Mira Lago West Community Development District

Montecito Community Development District

Narcoossee Community Development District

Naturewalk Community Development District

New Port Tampa Bay Community Development District

Overoaks Community Development District

Panther Trace II Community Development District

Paseo Community Development District

Pine Ridge Plantation Community Development District

Piney Z Community Development District

Poinciana Community Development District

Poinciana West Community Development District

Port of the Islands Community Development District

Portofino Isles Community Development District

Quarry Community Development District

Renaissance Commons Community Development District

Reserve Community Development District

Reserve #2 Community Development District

River Glen Community Development District

River Hall Community Development District

River Place on the St. Lucie Community Development District

Rivers Edge Community Development District

Riverwood Community Development District

Riverwood Estates Community Development District

Rolling Hills Community Development District

Rolling Oaks Community Development District
Sampson Creek Community Development District

San Simeon Community Development District

Six Mile Creek Community Development District

South Village Community Development District

Southern Hills Plantation I Community Development District

Southern Hills Plantation Ill Community Development District

South Fork Community Development District

St. John's Forest Community Development District

Stoneybrook South Community Development District

Stoneybrook South at ChampionsGate Community Development District

Stoneybrook West Community Development District

Tern Bay Community Development District

Terracina Community Development District

Tison's Landing Community Development District

TPOST Community Development District

Triple Creek Community Development District

TSR Community Development District

Turnbull Creek Community Development District

Twin Creeks North Community Development District

Urban Orlando Community Development District

Verano #2 Community Development District

Viera East Community Development District

VillaMar Community Development District
Vizcaya in Kendall Development District

Waterset North Community Development District

Westside Community Development District

WildBlue Community Development District

Willow Creek Community Development District

Willow Hammock Community Development District

Winston Trails Community Development District

Zephyr Ridge Community Development District

Other Governmental Organizations

City of Westlake
Florida Inland Navigation District Fort Pierce Farms Water Control
District
Indian River Regional Crime Laboratory, District 19, Florida

Viera Stewardship District
Office of the Medical Examiner, District 19

Rupert J. Smith Law Library of St. Lucie County
St. Lucie Education Foundation Seminole Improvement District Troup Indiantown Water
Control District

Current or Recent Single Audits

St. Lucie County, Florida Early Learning Coalition, Inc.
Gateway Services Community Development District Healthy Start Coalition

Members of our audit team have acquired extensive experience from performing or participating in over 1,800 audits of governments, independent special taxing districts, school boards, and other agencies that receive public money and utilize fund accounting.

Much of our firm's auditing experience is with compliance auditing, which is required for publicly financed agencies. In this type of audit, we do a financial examination and also confirm compliance with various statutory and regulatory guidelines.

Following is a summary of our other experience, including Auditor General experience, as it pertains to other governmental and fund accounting audits.

Counties
(Includes elected constitutional officers, utilities and dependent taxing districts)

Indian River Martin Okeechobee Palm Beach

Municipalities
City of Port St. Lucie City of Vero Beach Town of Orchid

Special Districts
Bannon Lakes Community Development District Boggy Creek Community Development District Capron Trail Community Development District Celebration Pointe Community Development District Coquina Water Control District
Diamond Hill Community Development District Dovera Community Development District
Durbin Crossing Community Development District Golden Lakes Community Development District Lakewood Ranch Community Development District Martin Soil and Water Conservation District Meadow Pointe Ill Community Development District Myrtle Creek Community Development District
St. Lucie County - Fort Pierce Fire District The Crossings at Fleming Island
St. Lucie West Services District
Indian River County Mosquito Control District St. John's Water Control District
Westchase and Westchase East Community Development Districts Pier Park Community Development District
Verandahs Community Development District Magnolia Park Community Development District

Schools and Colleges

Federal Student Aid Programs - Indian River Community College Indian River Community College
Okeechobee County District School Board St. Lucie County District School Board
Indian River School District - Internal Accounts State and County Agencies
Central Florida Foreign-Trade Zone, Inc. (a nonprofit organization affiliated with the St. Lucie County Board of County Commissioners)
Florida School for Boys at Okeechobee
Indian River Community College Crime Laboratory Indian River Correctional Institution
FEE SCHEDULE

We propose the fee for our audit services described below to be $3,600 for the years ending September 30, 2026 and 2027, $3,750 for the year ending September 30, 2028 and $3,900 for the years ending September 30, 2029 and 2030. In addition, if a bond issuance occurs there will be an additional fee for each additional bond. The fee is contingent upon the financial records and accounting systems of Heron Isles Community Development District being "audit ready" and the financial activity for the District is not materially increased. If we discover that additional preparation work or subsidiary schedules are needed, we will consult with your authorized representative. We can assist with this additional work at our standard rates should you desire.

SCOPE OF WORK TO BE PERFORMED

If selected as the District's auditors, we will perform a financial and compliance audit in accordance with Section 11.45, Florida Statutes, in order to express an opinion on an annual basis on the financial statements of Heron Isles Community Development District as of September 30, 2026, 2027, 2028, 2029 and 2030. The audits will be performed to the extent necessary to express an opinion on the fairness in all material respects with which the financial statements present the financial position, results of operations and changes in financial position in conformity with generally accepted accounting principles and to determine whether, for selected transactions, operations are properly conducted in accordance with legal and regulatory requirements. Reportable conditions that are also material weaknesses shall be identified as such in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters. Other (non-reportable) conditions discovered during the course of the audit will be reported in a separate letter to management, which will be referred to in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters.
Our audit will be performed in accordance with standards for financial and compliance audits contained in Government Auditing Standards, as well as in compliance with rules and regulations of audits of special districts as set forth by the State Auditor General in Chapter 10.550, Local Governmental Entity Audits, and other relevant federal, state and county orders, statutes, ordinances, charter, resolutions, bond covenants, Administrative Code and procedures, or rules and regulations which may pertain to the work required in the engagement.
The primary purpose of our audit will be to express an opinion on the financial statements discussed above. It should be noted that such audits are subject to the inherent risk that errors or irregularities may not be detected. However, if conditions are discovered which lead to the belief that material errors, defalcations or other irregularities may exist or if other circumstances are encountered that require extended services, we will promptly notify the appropriate individual.

I Personnel Qualifications and Experience
David S. McGuire, CPA, CITP
Director- 31 years experience

Education
	•	University of Central Florida, B.A. - Accounting
	•	Barry University - Master of Professional Accountancy
Registrations
	•	Certified Public Accountant - State of Florida, State Board of Accountancy
	•	Certified Information Technology Professional (CITP) - American Institute of Certified Public Accountants
	•	Certified Not-For-Profit Core Concepts 2018
Professional Affiliations/Community Service
	•	Member of the American and Florida Institutes of Certified Public Accountants
	•	Associate Member, Florida Government Finance Office Associates
	•	Assistant Coach - St. Lucie County Youth Football Organization (1994 - 2005)
	•	Assistant Coach - Greater Port St. Lucie Football League, Inc. (2006 - 2010)
	•	Board Member - Greater Port St. Lucie Football League, Inc. (2011 - 2017)
	•	Treasurer, AIDS Research and Treatment Center of the Treasure Coast, Inc. (2000 - 2003)
	•	Board Member/Treasurer, North Treasure Coast Chapter, American Red Cross (2004 - 2010)
	•	Member/Board Member of Port St. Lucie Kiwanis (1994 - 2001)
	•	President (2014/15) of Sunrise Kiwanis of Fort Pierce (2004 - 2017)
	•	St. Lucie District School Board Superintendent Search Committee (2013 - present)
	•	Board Member - Phrozen Pharoes (2019-2021)
Professional Experience
	•	Twenty-eight years public accounting experience with an emphasis on nonprofit and governmental organizations.
	•	Audit Manager in-charge on a variety of audit and review engagements within several industries, including the following government and nonprofit organizations:
St. Lucie County, Florida
19th Circuit Office of Medical Examiner Troup Indiantown Water Control District
Exchange Club Center for the Prevention of Child Abuse, Inc. Healthy Kids of St. Lucie County
Mustard Seed Ministries of Ft. Pierce, Inc. Reaching Our Community Kids, Inc.
Reaching Our Community Kids - South
St. Lucie County Education Foundation, Inc. Treasure Coast Food Bank, Inc.
North Springs Improvement District
	•	Four years of service in the United States Air Force in computer operations, with a top secret (SCI/SBI) security clearance.

I Personnel Qualifications and Experience
David S. McGuire, CPA, CITP (Continued)
Director

Continuing Professional Education
+ Mr. McGuire has attended numerous continuing professional education courses and seminars taught by nationally recognized sponsors in the accounting auditing and single audit compliance areas. He has attended courses over the last two years in those areas as follows:
Not-for-Profit Auditing Financial Results and Compliance Requirements Update: Government Accounting Reporting and Auditing
Annual Update for Accountants and Auditors

I Personnel Qualifications and Experience
Matthew Gonano, CPA
Director - 14 years total experience

Education
	•	University of North Florida, B.B.A. -Accounting
	•	University of Alicante, Spain - International Business
	•	Florida Atlantic University - Masters of Accounting

Professional Affiliations/Community Service

	•	American Institute of Certified Public Accountants
+	Florida Institute of Certified Public Accountants

Professional Experience

	•	Senior Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.
	•	Performed audits of nonprofit and governmental organizations in accordance	with Governmental Accounting Auditing Standards (GAAS)
	•	Performed Single Audits of nonprofit organizations in accordance with 0MB Circular A-133, Audits of State, Local Governments, and Non-Profit Organizations.

Continuing Professional Education
	•	Mr. Gonano has participated in numerous continuing professional education courses.

I Personnel Qualifications and Experience
Melissa Marlin, CPA
Director - 12 years

Education
	•	Indian River State College, A.A. -Accounting
	•	Florida Atlantic University, B.B.A. - Accounting

Registrations
	•	Certified Public Accountant - State of Florida, State Board of Accountancy

Professional Affiliations/Community Service
+	Member of the American Institute of Certified Public Accountants
+	Member of the Florida Institute of Certified Public Accountants
+	Affiliate member of the Government Finance Officers Association
Professional Experience
	•	Accountant with over 10 years of experience providing professional services to nonprofit and governmental entities.
	•	Performed over 300 audits of nonprofit and governmental organizations in accordance with Governmental Accounting Auditing Standards (GAAS)
	•	Performed Single Audits of nonprofit organizations in accordance with 2 CFR Part 200 Subpart F, Uniform Guidance, Audits of State, Local Governments, and Non-Profit Organizations.

Continuing Professional Education
	•	Mrs. Marlin participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments in accounting and auditing such as:
	•	Governmental Accounting Report and Audit Update
	•	Analytical Procedures, FICPA
	•	Annual Update for Accountants and Auditors
	•	Single Audit Sampling and Other Considerations

I Personnel Qualifications and Experience
Maritza Stonebraker, CPA
Director - 10 years

Education
	•	Indian River State College, B.S. -Accounting

Registrations
	•	Certified Public Accountant - State of Florida, State Board of Accountancy

Professional Affiliations/Community Service

	•	Member of the American Institute of Certified Public Accountants
+	Member of the Florida Institute of Certified Public Accountants
+	Affiliate of the Government Finance Officers Association

Professional Experience
	•	Maritza launched her professional auditing career at Berger, Toombs, Elam, Gaines, & Frank, accumulating over 9 years of expertise in the field
	•	Performed over 300 audits of nonprofit and governmental organizations in accordance with Governmental Accounting Auditing Standards (GAAS)
	•	Performed Single Audits of nonprofit organizations in accordance with 2 CFR Part 200 Subpart F, Uniform Guidance, Audits of State, Local Governments, and Non-Profit Organizations.

Continuing Professional Education
	•	Mrs. Stonebraker participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments in accounting and auditing such as:
	•	Governmental Accounting Report and Audit Update
	•	Analytical Procedures, FICPA
	•	Annual Update for Accountants and Auditors
	•	Single Audit Sampling and Other Considerations

I Personnel Qualifications and Experience
Jonathan Herman, CPA
Director - 12 years

Education
	•	University of Central Florida, B.S. - Accounting
	•	Florida Atlantic University, MACC

Registrations
	•	Certified Public Accountant - State of Florida, State Board of Accountancy

Professional Affiliations/Community Service
	•	Member of the American and Florida Institutes of Certified Public Accountants
	•	Affiliate member Government Finance Officers Association

Professional Experience
	•	Over 10 years experience in all phases of public accounting and auditing experience, with a concentration in financial and compliance audits. Mr. Herman has been involved in all phases of the audits listed on the preceding pages.

Continuing Professional Education
	•	Has participated in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. He has attended courses in those areas over the last two years such as:
Governmental Accounting Report and Audit Update
Annual Update: Government Accounting Reporting and Auditing Annual Update for Accountants and Auditors

I Personnel Qualifications and Experience
David F. Haughton, CPA
Accounting and Audit Manager - 34 years

Education
	•	Stetson University, B.B.A. - Accounting
Registrations
	•	Certified Public Accountant - State of Florida, State Board of Accountancy

Professional Affiliations/Community Service
	•	Member of the American and Florida Institutes of Certified Public Accountants
	•	Former Member of Florida Institute of Certified Public Accountants Committee on State and Local Government
	•	Affiliate Member Government Finance Officers Association (GFOA) for over 10 years
	•	Affiliate Member Florida Government Finance Officers Association (FGFOA) for over 10 years
	•	Technical Review-1997 FICPA Course on State and Local Governments in Florida
	•	Board of Directors - Kiwanis of Ft. Pierce, Treasurer - 1994-1999; Vice President - 1999-2001

Professional Experience
	•	Twenty-seven years public accounting experience with an emphasis on governmental and nonprofit organizations.
	•	State Auditor General's Office - West Palm Beach, Staff Auditor, June 1985 to September 1985
	•	Accounting and Audit Manager of Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL, responsible for audit and accounting services including governmental and not-for-profit audits.
	•	Over 20 years of public accounting and governmental experience, specializing in governmental and nonprofit organizations with concentration in special districts, including Community Development Districts which provide services including water and sewer utilities. Governmental and non-profit entities served include the following:

Counties:
St. Lucie County

Municipalities: City of Fort Pierce City of Stuart

I Personnel Qualifications and Experience
David F. Haughton, CPA (Continued)
Accounting and Audit Manager

Professional Experience (Continued) Special Districts:
Bluewaters Community Development District
Country Club of Mount Dora Community Development District Fiddler's Creek Community Development District #1 and #2 Indigo Community Development District
North Springs Improvement District
Renaissance Commons Community Development District St. Lucie West Services District
Stoneybrook Community Development District Summerville Community Development District Terracina Community Development District Thousand Oaks Community Development District Tree Island Estates Community Development District Valencia Acres Community Development District

Non-Profits:
The Dunbar Center, Inc.
Hibiscus Children's Foundation, Inc. Hope Rural School, Inc.
Maritime and Yachting Museum of Florida, Inc. Tykes and Teens, Inc.
United Way of Martin County, Inc.
Workforce Development Board of the Treasure Coast, Inc.
	•	While with the Auditor General's Office he was on the staff for the state audits of the Martin County School District and Okeechobee County School District.
	•	During 1997 he performed a technical review of the Florida Institute of Certified Public Accountants state CPE course on Audits of State and Local Governments in Florida. His comments were well received by the author and were utilized in future updates to the course.
Continuing Professional Education
	•	During the past several years, he has participated in numerous professional development training programs sponsored by the AICPA and FICPA, including state conferences on special districts and governmental auditing in Florida. He averages in excess of 100 hours bi-annually of advanced training which exceeds the 80 hours required in accordance with the continuing professional education requirements of the Florida State Board of accountancy and the AICPA Private Companies Practice Section. He has over 75 hours of governmental CPE credit within the past two years.

I Personnel Qualifications and Experience
Paul Daly
Senior Accountant - 14 years

Education
	•	Florida Atlantic University, S.S. - Accounting

Professional Experience
	•	Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
	•	Working to attain the requirements to take the Certified Public Accounting (CPA) exam.

I Personnel Qualifications and Experience
Bryan Snyder
Manager - 11 years

Education
	•	Florida Atlantic University, B.B.A. - Accounting

Professional Experience
	•	Accountant beginning his professional auditing career with Berger, Toombs, Elam, Gaines, & Frank.
	•	Mr. Snyder is gaining experience auditing governmental & nonprofit entities.

Continuing Professional Education
	•	Mr. Snyder participates in numerous continuing education courses and plans on working to acquire his CPA certificate.
	•	Mr. Snyder is currently studying to pass the CPA exam.

I Personnel Qualifications and Experience

Tifanee Terrell, CPA
Senior Accountant - 5 years

Education
+ Florida Atlantic University, M.A.C.C. -Accounting

Professional Experience
+	Senior Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
+	Ms. Terrell participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

I Personnel Qualifications and Experience

Dylan Dixon
Senior Accountant - 4 years

Education
	•	Indian River State College, B.S. -Accounting
+ Florida Gulf Coast University, M.S. -Accounting
Professional Experience
	•	Senior Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
	•	Mr. Dixon participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.
	•	Mr. Dixon is currently studying to pass the CPA exam.

I Personnel Qualifications and Experience

Brennen Moore
Staff Accountant - 3 years

Education
	•	Indian River State College, B.S. -Accounting

Professional Experience
	•	Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
	•	Mr. Moore participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

I Personnel Qualifications and Experience

Katie Gifford
Staff Accountant - 2 years

Education
	•	Indian River State College, B.S. -Accounting

Professional Experience
	•	Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
	•	Ms. Gifford participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

I Personnel Qualifications and Experience

Rayna Zicari
Staff Accountant - 2 years

Education
	•	Stetson University, B.B.A. -Accounting

Professional Experience
	•	Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
	•	Ms. Zicari participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

Reporton the Firm's System of Quality Control
6930GallBoulevard
Suite WO
Z.ephyrhills, FL 33542

813.788.21SS

December 4, 2025
To thePartners of Berger, Toombs, Elam, Gaines & Frank, CPAs, PL
and the PeerReview Comm?tee of the Florida fnstftute of Certified Public Accountants
We have reviewed the system or quality conlrOI for the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank. CPAs, PL, In effect for the year ended May 31, 2025. Our peer review was conducted ln accordance wllh the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of lhe American Institute of Certified Public A<:eountants (Standards). A summary of the nature. objectives, scope, limitations of, and the procedures performed In a system review as described in the Standards may be round at www.aicpa.org/prsummary. The summary also lndudes an explanation of how engagements identified as not performed or reported on In conformity withapplicable professional standards, If any,are evaluated by a peer reviewer 10 determ,ne a peer review rating.

Finn's Responsibility
The firmIs responsible ror designing and comply1ng w11ha system or quality control to provide the firm with reasonable assurance of performing and reporting in conformity With lhe requirements of applicable professional standards in all material respects. The firmis also responsible for evaluaUng actions to promptly remediate engagements deemed as not performed or reported on in conforrnilY witti the requirements or applrcable professional standards. whenappropriat!l. and for rerriediating weal<nesses in its systernof qvality contrQI, Jf any.
PeerReviewer's Responsibllfty
Our responsibility is to express an opinion on Iha design of and compliance with the firm's system of quality control basedon our review.

RequiredSelections and Considerations

Engagements selected ror review included engagements performed under Govemment Aud/ling Standards, Including a oompliance audit under the Single Audit Acl

As a partof ourpeerreview, we considered reviews by regulatory enllUes as communicated by lhe firm, if applicable, In determining the nature and extent of our procedures.
Opinion
In our opinion, the system of quafity control for the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank,CPAs, PL, 10effect for the year ended May 31, 2025 has beensuitably designed and complied with to provide ll)e firm with reasonable assurance of performing and reporllng In conformity with applicableprofesslonal standards in all material respects. Firms can receive a rating of pass, pass withdeficiency(ies), or fail. Berger, Toombs, Elam. Gaines& Frank. CPAs. PL has recefved a peer review rating of pass.

T)??,-/
cl
DG Perry

DGPerry
CPAs	Advisors
HERON ISLES COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS

District Auditing Services for Fiscal Year 2026
Nassau County, Florida

INSTRUCTIONS TO PROPOSERS

SECTION 1.  DUE DATE. An electronic copy of the proposal must be received no later than Friday, August 7, 2026, at 3:00 p.m., to the email address of the District's Recording Secretary, chogge@gmsnf.c  

SECTION 2.  FAMILIARITY WITH THE LAW. By submitting a proposal, the Proposer is assumed to be familiar with all federal, state, and local laws, ordinances, rules and regulations that in any manner affect the work. Ignorance on the part of the Proposer will in no way relieve it from responsibility to perform the work covered by the proposal in compliance with all such laws, ordinances and regulations.

SECTION 3.  QUALIFICATIONS OF PROPOSER. The contract, if awarded, will only be awarded to a responsible Proposer who is qualified by experience and licensing to do the work specified herein. The Proposer shall submit with its proposal satisfactory evidence of experience in similar work and show that it is fully prepared to complete the work to the satisfaction of the District.
SECTION 4.	SUBMISSION	OF  ONLY  ONE  PROPOSAL.	Proposers  shall  be
disqualified and their proposals rejected if the District has reason to believe that collusion may exist among the Proposers, the Proposer has defaulted on any previous contract or is in arrears on any previous or existing contract, or for failure to demonstrate proper licensure and business organization.

SECTION 5.  SUBMISSION OF PROPOSAL. Submit one (1) electronic copy (PDF only) of the Proposal Documents, and other requested attachments at the time and place indicated herein. Proposer is responsible for confirming its proposal is received by District Recording Secretary. The District Recording Secretary is available at chogge@gmsnf.com or (865) 660-7335.
SECTION 6. MODIFICATION AND WITHDRAwAL. Proposals may be modified or withdrawn by an appropriate document duly executed and delivered to the place where proposals are to be submitted at any time prior to the time and date the proposals are due. No proposal may be withdrawn after opening for a period of ninety (90) days.
SECTION 7. PROPOSAL DOCUMENTS. The proposal documents shall consist of the notice announcing the request for proposals, these instructions, the Evaluation Criteria Sheet and a proposal with all required documentation pursuant to Section 12 of these instructions (the "Proposal Documents").
SECTION 8.  PROPOSAL. In making its proposal, each Proposer represents that it has read and understands the Proposal Documents and that the proposal is made in accordance therewith.
SECTION 9.   BASIS OF AWARD/RIGHT TO REJECT. The District reserves the right to reject any and all proposals, make modifications to the work, and waive any informalities or irregularities in proposals as it is deemed in the best interests of the District.

SECTION 10. CONTRACT AWARD. Within fourteen (14) days of receipt of the Notice of Award from the District, the Proposer shall enter into and execute a Contract (engagement letter) with the District.

SECTION 11. LIMITATION OF LIABILITY. Nothing herein shall be construed as or constitute a waiver of the District's limited waiver of liability contained in section 768.28, Florida Statutes, or any other statute or law.

SECTION 12. MISCELLANEOUS. All proposals shall include the following information in addition to any other requirements of the proposal documents.
	A.	List position or title of all personnel to perform work on the District audit. Include resumes for each person listed; list years of experience in present position for each party listed and years of related experience.

	A.	Describe proposed staffing levels, including resumes with applicable certifications.
	B.	Three references from projects of similar size and scope. The Proposer should include information relating to the work it conducted for each reference as well as a name, address and phone number of a contact person.

	A.	The lump sum cost of the provision of the services under the proposal

SECTION 13. PROTESTS. Any protest regarding the Proposal Documents, must be filed in writing, at the offices of the District Manager, within seventy-two (72) hours after the receipt of the notice of the District's decision. The formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days after the initial notice of protest was filed. Failure to timely file a notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest with respect to aforesaid contract award. The District Manager's office can be contacted at 475 West Town Place, Suite 114, St. Augustine, Florida 32092.

SECTION 14. EVALUATION OF PROPOSALS. The criteria to be used in the evaluation of proposals are presented in the Evaluation Criteria Sheet, contained within the Proposal Documents.

Proposal to Provide Financial Auditing Services:
HERON ISLES
COMMUNITY DEVELOPMENT DISTRICT

Proposal Due: August 7, 2026 3:00PM
Submitted to:
Heron Isles
Community Development District c/o District Manager
475 West Town Place, Suite 114 St. Augustine, Florida 32092
Submitted by:
Antonio J. Grau, Partner Grau & Associates
1001 Yamato Road, Suite 301 Boca Raton, Florida 33431 Tel	(561) 994-9299
Fax	(561) 994-5823
tgrau@graucpa.com www.graucpa.com

Table of Contents	Page
EXECUTIVE SUMMARY / TRANSMITTAL LETTER	1
FIRM QUALIFICATIONS	3
FIRM & STAFF EXPERIENCE	6
REFERENCES	11
SPECIFIC AUDIT APPROACH	13
COST OF SERVICES	17
SUPPLEMENTAL INFORMATION	19

August 7, 2026

Heron Isles Community Development District c/o District Manager
475 West Town Place, Suite 114 St. Augustine, Florida 32092

Re:	Request for Proposal for Professional Auditing Services for the fiscal year ended September 30, 2026, with an option for four (4) additional annual renewals.

Grau & Associates (Grau) welcomes the opportunity to respond to the Heron Isles Community Development District’s (the “District”) Request for Proposal (RFP), and we look forward to working with you on your audit. We are an energetic and robust team of knowledgeable professionals and are a recognized leader of providing services to Community Development Districts. As one of Florida’s few firms to primarily focus on government, we are especially equipped to provide you with an effective and efficient audit.
Government audits are at the core of our practice: 95% of our work is performing audits for local governments and of that 98% are for special districts. With our significant experience, we are able to increase efficiency, to provide immediate and continued savings, and to minimize disturbances to your operations.
Why Grau & Associates:
Knowledgeable Audit Team
Grau is proud that the personnel we assign to your audit are some of the most seasoned auditors in the field. Our staff performs governmental engagements year-round. When not working on your audit, your team is refining their audit approach for next year’s audit. Our engagement partners have decades of experience and take a hands-on approach to our assignments, which all ensures a smoother process for you.
Servicing Your Individual Needs
Our clients enjoy personalized service designed to satisfy their unique needs and requirements. Throughout the process of our audit, you will find that we welcome working with you to resolve any issues as swiftly and easily as possible. In addition, due to Grau’s very low turnover rate for our industry, you also won’t have to worry about retraining your auditors from year to year.

Developing Relationships
We strive to foster mutually beneficial relationships with our clients. We stay in touch year-round, updating, collaborating, and assisting you in implementing new legislation, rules and standards that affect your organization. We are also available as a sounding board and assist with technical questions.

Maintaining an Impeccable Reputation
We have never been involved in any litigation, proceeding or received any disciplinary action. Additionally, we have never been charged with, or convicted of, a public entity crime of any sort. We are financially stable and have never been involved in any bankruptcy proceedings.
Complying With Standards
Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida, and any other applicable federal, state and local regulations. We will deliver our reports in accordance with your requirements.
This proposal is a firm and irrevocable offer for 90 days. We certify this proposal is made without previous understanding, agreement or connection either with any previous firms or corporations offering a proposal for the same items. We also certify our proposal is in all respects fair, without outside control, collusion, fraud, or otherwise illegal action, and was prepared in good faith. Only the person(s), company or parties interested in the project as principals are named in the proposal. Grau has no existing or potential conflicts and anticipates no conflicts during the engagement. Our Federal I.D. number is 20-2067322.
We would be happy to answer any questions or to provide any additional information. We are genuinely excited about the prospect of serving you and establishing a long-term relationship. Please do not hesitate to call or email either of our Partners, Antonio J. Grau, CPA (tgrau@graucpa.com) or Ben Steets, CPA (bsteets@graucpa.com) at 561.994.9299. We thank you for considering our firm’s qualifications and experience.

Very truly yours, Grau & Associates
Antonio J. Grau

Firm Qualifications

Grau’s Focus and Experience

3
Partners

11
Professional Staff

2
Administrative Professionals
9/16
Employees are CPAS

Year founded

Services Provided

Properly registered and licensed professional corporation by the state of FLORIDA

We are proud Members of the American Institute of Certified Public Accountants
&
the Florida Institute of Certified Public Accountants

See next page for report and certificate
⇒ External quality review program:
consistently receives a pass
⇒ Internal: ongoing monitoring to maintain quality

AICPA | FICPA | GFOA | FASD | FGFOA

Firm & Staff Experience

Profile Briefs:
Antonio J GRAU, CPA (Partner)
Years Performing Audits: 35+
CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 56 hours
Professional Memberships: AICPA, FICPA, FGFOA, GFOA

Ben Steets, CPA (Partner)
Years Performing Audits: 10+
CPE (last 2 years): Government Accounting, Auditing: 28 hours; Accounting, Auditing and Other: 88 hours
Professional Memberships: AICPA, FICPA, FGFOA, FASD

YOUR ENGAGEMENT TEAM

Grau’s client-specific engagement team is meticulously organized in order to meet the unique needs of each client. Constant communication within our solution team allows for continuity of staff and audit team. The Certified Information Technology Professional (CITP) Partner will bring a unique blend of IT expertise and understanding of accounting principles to the financial statement audit of the District.

Antonio ‘Tony ‘ J. Grau, CPA
Partner
Contact: tgrau@graucpa.com | (561) 939-6672
Experience
For over 30 years, Tony has been providing audit, accounting and consulting services to the firm’s governmental, non-profit, employee benefit, overhead and arbitrage clients. He provides guidance to clients regarding complex accounting issues, internal controls and operations.
As a member of the Government Finance Officers Association Special Review Committee, Tony participated in the review process for awarding the GFOA Certificate of Achievement in Financial Reporting. Tony was also the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami-Dade County. Tony received the AICPA advanced level certificate for governmental single audits.

Education
University of South Florida (1983) Bachelor of Arts
Business Administration

Clients Served (partial list)
(>300) Various Special Districts, including:
Bayside Improvement Community Development District Dunes Community Development District
Fishhawk Community Development District (I, II, IV) Grand Bay at Doral Community Development District Heritage Harbor North Community Development District Boca Raton Airport Authority
Greater Naples Fire Rescue District
Key Largo Wastewater Treatment District Lake Worth Drainage District
South Indian River Water Control

Professional Associations/Memberships

St. Lucie West Services District
Ave Maria Stewardship Community District Rivers Edge II Community Development District Bartram Park Community Development District
Bay Laurel Center Community Development District
American Institute of Certified Public Accountants Florida Government Finance Officers Association Florida Institute of Certified Public Accountants Government Finance Officers Association Member City of Boca Raton Financial Advisory Board Member

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	24
Accounting, Auditing and Other	56
Total Hours	80 (includes of 4 hours of Ethics CPE)
Ben Steets, CPA, Partner
Contact : bsteets@graucpa.com / (561) 939-6669
Experience
Grau & Associates	Partner	2023-Present	
Grau & Associates	Manager	2021-2023	
Grau & Associates	Senior Auditor	2018-2021	
Grau & Associates	Staff Auditor	2016-2018	
PCAOB Registered Firm	Staff Auditor	2015-2016	

Education
Florida Atlantic University (2015)

Clients Served (partial list)

(>300) Various Special Districts	San Carlos Park Fire and Rescue Service District
Careersource Polk	Sanibel Fire and Rescue District Central Broward Water Control District	South Broward Drainage District Dunes Community Development District	South Trail Fire and Rescue District Greater Naples Fire Rescue District	Town of Highland Beach
Key Marco Community Development District	Town of Lauderdale-By-The-Sea
Lake Worth Drainage District	Verona Walk Community Development District
Mae Volen Senior Center	West Villages Improvement District
Port of the Islands Community Improvement District	Winding Cypress Community Development District

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	28
Accounting, Auditing and Other	88
Total Hours	116 (includes 4 hours of Ethics CPE)
Professional Associations/Memberships American Institute of Certified Public Accountants Florida Institute of Certified Public Accountants

References

We have included three references of government engagements that require compliance with laws and regulations, follow fund accounting, and have financing requirements, which we believe are similar to the District.

 Dunes Community Development District	
Scope of Work	Financial audit Engagement Partner	Antonio J. Grau Dates	Annually since 1998
Client Contact	Darrin Mossing, Finance Director 475 W. Town Place, Suite 114
St. Augustine, Florida 32092
	904-940-5850	

 Two Creeks Community Development District	
Scope of Work	Financial audit Engagement Partner	Antonio J. Grau Dates	Annually since 2007
Client Contact	William Rizzetta, President 3434 Colwell Avenue, Suite 200
Tampa, Florida 33614
	813-933-5571	

 Journey’s End Community Development District	
Scope of Work	Financial audit Engagement Partner	Antonio J. Grau Dates	Annually since 2004
Client Contact	Todd Wodraska, Vice President
2501 A Burns Road
Palm Beach Gardens, Florida 33410
	561-630-4922	

Specific Audit Approach

AUDIT APPROACH
Grau’s Understanding of Work Product / Scope of Services:
We recognize the District is an important entity and we are confident our firm is eminently qualified to meet the challenges of this engagement and deliver quality audit services. You would be a valued client of our firm and we pledge to commit all firm resources to provide the level and quality of services (as described below) which not only meet the requirements set forth in the RFP but will exceed those expectations. Grau & Associates fully understands the scope of professional services and work products requested. Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida and any other applicable Federal, State of Local regulations. We will deliver our reports in accordance with your requirements.

Proposed segmentation of the engagement
Our approach to the audit engagement is a risk-based approach which integrates the best of traditional auditing techniques and a total systems concept to enable the team to conduct a more efficient and effective audit. The audit will be conducted in three phases, which are as follows:

PHASE I:
Preliminary Planning
PHASE II:
Execution of the Audit Plan
PHASE III:
Completion and Delivery

Phase I - Preliminary Planning
A thorough understanding of your organization, service objectives and operating environment is essential for the development of an audit plan and for an efficient, cost-effective audit. During this phase, we will meet with appropriate personnel to obtain and document our understanding of your operations and service objectives and, at the same time, give you the opportunity to express your expectations with respect to the services that we will provide. Our work effort will be coordinated so that there will be minimal disruption to your staff.
During this phase we will perform the following activities:
» Review the regulatory, statutory and compliance requirements. This will include a review of applicable federal and state statutes, resolutions, bond documents, contracts, and other agreements;
» Read minutes of meetings;
» Review major sources of information such as budgets, organization charts, procedures, manuals, financial systems, and management information systems;
» Obtain an understanding of fraud detection and prevention systems;
» Obtain and document an understanding of internal control, including knowledge about the design of relevant policies, procedures, and records, and whether they have been placed in operation;
» Assess risk and determine what controls we are to rely upon and what tests we are going to perform and perform test of controls;
» Develop audit programs to incorporate the consideration of financial statement assertions, specific audit objectives, and appropriate audit procedures to achieve the specified objectives;
» Discuss and resolve any accounting, auditing and reporting matters which have been identified.
Phase II – Execution of Audit Plan
The audit team will complete a major portion of transaction testing and audit requirements during this phase. The procedures performed during this period will enable us to identify any matter that may impact the completion of our work or require the attention of management. Tasks to be performed in Phase II include, but are not limited to the following:
» Apply analytical procedures to further assist in the determination of the nature, timing, and extent of auditing procedures used to obtain evidential matter for specific account balances or classes of transactions;
» Perform tests of account balances and transactions through sampling, vouching, confirmation and other analytical procedures; and
» Perform tests of compliance.
Phase III - Completion and Delivery

In this phase of the audit, we will complete the tasks related to year-end balances and financial reporting. All reports will be reviewed with management before issuance, and the partners will be available to meet and discuss our report and address any questions. Tasks to be performed in Phase III include, but are not limited to the following:

» Perform final analytical procedures;
» Review information and make inquiries for subsequent events; and
» Meeting with Management to discuss preparation of draft financial statements and any potential findings or recommendations.

You should expect more from your accounting firm than a signature in your annual financial report. Our concept of truly responsive professional service emphasizes taking an active interest in the issues of concern to our clients and serving as an effective resource in dealing with those issues. In following this approach, we not only audit financial information with hindsight but also consider the foresight you apply in managing operations.

Application of this approach in developing our management letter is particularly important given the increasing financial pressures and public scrutiny facing today’s public officials. We will prepare the management letter at the completion of our final procedures.
In preparing this management letter, we will initially review any draft comments or recommendations with management. In addition, we will take necessary steps to ensure that matters are communicated to those charged with governance.
In addition to communicating any recommendations, we will also communicate the following, if any:

» Significant audit adjustments;
» Significant deficiencies or material weaknesses;
» Disagreements with management; and
» Difficulties encountered in performing the audit.
Our findings will contain a statement of condition describing the situation and the area that needs strengthening, what should be corrected and why. Our suggestions will withstand the basic tests of corrective action:

To assure full agreement with facts and circumstances, we will fully discuss each item with Management prior to the final exit conference. This policy means there will be no “surprises” in the management letter and fosters a professional, cooperative atmosphere.
Communications
We emphasize a continuous, year-round dialogue between the District and our management team. We regularly communicate through personal telephone calls and electronic mail throughout the audit and on a regular basis.
Our clients have the ability to transmit information to us on our secure client portal with the ability to assign different staff with separate log on and viewing capability. This further facilitates efficiency as all assigned users receive electronic mail notification as soon as new information has been posted into the portal.

Cost of Services

Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2026-2030 are as follows:

  Year Ended September 30,			Fee		
2026	$3,200	
2027	$3,300	
2028	$3,400	
2029	$3,500	
2030	$3,600	
TOTAL (2026-2030)	$17,000	

The above fees are based on the assumption that the District maintains its current level of operations. Should conditions change or Bonds are issued the fees would be adjusted accordingly upon approval from all parties concerned.

Supplemental Information

 	Governmental Audit	Single Audit	Utility Audit	
Current Client	
Year End	
Boca Raton Airport Authority					9/30	
Captain's Key Dependent District					9/30	
Central Broward Water Control District					9/30	
Collier Mosquito Control District					9/30	
Coquina Water Control District					9/30	
East Central Regional Wastewater Treatment Facility					9/30	
Florida Green Finance Authority					9/30	
Greater Boca Raton Beach and Park District					9/30	
Greater Naples Fire Control and Rescue District					9/30	
Green Corridor P.A.C.E. District					9/30	
Hobe-St. Lucie Conservancy District					9/30	
Indian River Farms Water Control District					9/30	
Indian River Mosquito Control District					9/30	
Indian Trail Improvement District					9/30	
Key Largo Wastewater Treatment District					9/30	
Lake Asbury Municipal Service Benefit District					9/30	
Lake Padgett Estates Independent District					9/30	
Lake Worth Drainage District					9/30	
Lealman Special Fire Control District					9/30	
Loxahatchee Groves Water Control District					9/30	
Old Plantation Water Control District					9/30	
Pal Mar Water Control District					9/30	
Pinellas Park Water Management District					9/30	
Pine Tree Water Control District (Broward)					9/30	
Pinetree Water Control District (Wellington)					9/30	
Port of The Islands Community Improvement District					9/30	
Ranger Drainage District					9/30	
Renaissance Improvement District					9/30	
San Carlos Park Fire Protection and Rescue Service District					9/30	
Sanibel Fire and Rescue District					9/30	
South Central Regional Wastewater Treatment and Disposal Board					9/30	
South Indian River Water Control District					9/30	
South Trail Fire Protection & Rescue District					9/30	
Spring Lake Improvement District					9/30	
St. Lucie West Services District					9/30	
Sunrise Lakes Phase IV Recreation District					9/30	
Sunshine Water Control District					9/30	
Sunny Hills Units 12-15 Dependent District					9/30	
West Villages Improvement District					9/30	
Various Community Development Districts (452)					9/30	
TOTAL	491	5	4	484		

CONSULTING / MANAGEMENT ADVISORY SERVICES
Grau & Associates also provide a broad range of other management consulting services. Our expertise has been consistently utilized by Governmental and Non-Profit entities throughout Florida. Examples of engagements performed are as follows:

	•	Accounting systems
	•	Development of budgets
	•	Organizational structures
	•	Financing alternatives
	•	IT Auditing		•	Fixed asset records
	•	Cost reimbursement
	•	Indirect cost allocation
	•	Grant administration and compliance	

ARBITRAGE

The federal government has imposed complex rules to restrict the use of tax-exempt financing. Their principal purpose is to eliminate any significant arbitrage incentives in a tax-exempt issue. We have determined the applicability of these requirements and performed the rebate calculations for more than 150 bond issues, including both fixed and variable rate bonds.

Current Arbitrage Calculations

We look forward to providing Heron Isles Community Development District with our resources and experience to accomplish not only those minimum requirements set forth in your Request for Proposal, but to exceed those expectations!

For even more information on Grau & Associates please visit us on www.graucpa.com.

Independent Audit Service Proposal

2385 NW Executive Center Dr.
Boca Raton, FL 33431 rmcintoshcpa.com

Table of Contents
Transmittal Letter	2
Statement of Understanding and Scope of Work	3
Qualifications, and Experience	6
Personnel	7
Schedule of Fees	8
Appendix	9
Transmittal Letter

August 7, 2026
Board of Supervisors
Heron Isles Community Development District Nassau County, FL

McIntosh CPA is pleased to submit this proposal to provide annual auditing services for the Heron Isles Community Development District (the "District"). Our firm specializes in auditing services for governmental entities, including special districts, ensuring compliance with Florida Statutes, Government Auditing Standards (Yellow Book), and the requirements set forth by the Florida Auditor General. We are a Woman & Minority Business certified by the State of Florida.

While the firm is new, the managing partner has been providing auditing services to special districts for over 18 years and has an impeccable reputation among former clients. With this experience and knowledge, we are uniquely qualified and ready to assist the District with the audit services needed. We are confident that we will not only provide the services required but exceed expectations.

We understand the importance of accountability and fiscal responsibility in government operations. Our audit methodology is designed to provide an efficient, thorough, and collaborative review process while minimizing disruption to your daily operations. Additionally, we are committed to maintaining open communication and delivering clear, actionable recommendations to support the District’s financial integrity and operational efficiency.

We have an established reputation for delivering high-quality, timely, and efficient audits. With our extensive experience, we are confident in our ability to provide the District with the highest level of professional service. We acknowledge that this proposal is valid for ninety (90) days following submission.

We thank you for the opportunity to provide a proposal and look forward to working with the District’s team. Please do not hesitate to contact Racquel McIntosh at 2385 NW Executive Center Dr., Suite 100, Boca Raton FL 33431, 561-981-6282, or mcintoshcpa@outlook.com with any questions.

Sincerely,
Racquel McIntosh, CPA President
Statement of Understanding and Scope of Work
The Heron Isles Community Development District requires independent audit services for the fiscal years ending September 30, 2026, with an option for four additional one-year renewals. Our firm understands that the audit must comply with:
	•	Chapter 218.39, Florida Statutes
	•	Florida Auditor General’s Rules
	•	Government Auditing Standards (Yellow Book)
	•	Licensure under Chapter 473
The audit will include an examination of the District’s financial records, internal controls, and compliance with applicable laws and regulations.
AUDIT TIMELINE
We recognize the importance of adhering to the District’s annual audit deadline and are fully committed to ensuring a timely and efficient audit process. Racquel McIntosh will be responsible for the firm meeting the required deadline. Our team will strategically plan and execute the audit to ensure that the draft and auditor’s reports are completed well in advance of the deadline, allowing ample time for review and discussion. Additionally, we will maintain open communication throughout the engagement to address any concerns promptly and ensure a smooth and seamless audit experience.
SCOPE OF WORK
	•	Conduct an independent audit in accordance with Government Auditing Standards
	•	Evaluate internal controls and compliance with Florida statutes
	•	Issue audited financial statements with findings and recommendations
	•	Report to the Board of Supervisors on the audit findings
	•	Provide ongoing support for financial and compliance questions The audit will be performed in the three phases below;

AUDIT PLANNING

This is the most critical part of an audit, as a well planned audit determines the flow and efficiency for the entire audit. Planning consists of the following segments:

Obtain an understanding of the District – we will gain an understanding of the District in order to perform risk assessment for the various segments of the audit. It involves reviewing the policies and procedures, documenting the internal controls of the District, including compliance requirements, and making an initial assessment of inherent risk in order to determine the preliminary risk of material misstatement to the financial statements. It also includes gaining an understanding of the District's IT environment and how that affects financial reporting.
IT Assessment – we will discuss with management and document the District’s IT infrastructure, including; general controls over the network and the accounting software, and specific controls within the accounting software. We will also discuss access, backups, disaster recovery, and virus protection. These discussions will assist in determining if the IT infrastructure is adequate to reduce any material financial statement misstatements.

Preliminary analytics – current vs prior year review of accounts to determine and document causes for fluctuations.

Risk Assessment - Used in conjunction with other planning items above to dictate further audit procedures.
FIELDWORK

Based on the risk assessment results from planning, a combination of analytical procedures, detail test of transactions, and use of audit confirmations will be applied by the auditor.

Analytical procedures – these will consist of revenue and expenditure variances from the prior year, variances with the budget, calculating revenue expectations, and reviewing trend analysis for anomalies.

Test of details – these will consist of tracing and vouching transactions to and from the accounting records. Will also include testing bond compliance.
Audit confirmations – these will be sent to attorneys, tax collector, bond trustees, and other entities as deemed necessary.

REPORTING

Once the fieldwork has been completed, a draft of the financial statements along with all related audit reports will be prepared for management’s review. McIntosh CPA utilizes a memo to management regarding findings and recommendations not deemed significant and therefore not included in any of the audit reports. The memo will detail the observation and provide a recommendation for corrective action. No management response is required since it will not be presented in any audit report. Before a finding is reported in the audit report, a determination is made as to why the issue occurred and whether it was a one-time occurrence. We ensure that reporting items in the audit report are necessary and that recommendations are cost beneficial.
For all three phases above, if deficiencies or discrepancies are identified, management will be informed immediately to give them a chance to research and provide additional information or put corrective measures in place.
Qualifications and Experience
INDEPENDENCE
We affirm that McIntosh CPA is independent with respect to the District. We meet the independence standards of Generally Accepted Auditing Standards and the U.S. Government Accountability Office’s Government Auditing Standards.
FIRM QUALIFICATIONS

	•	Licensed under Chapter 473, Florida Statutes
	•	Over 18 years of experience auditing governments
	•	Demonstrated expertise in auditing special districts and financials
	•	Strong track record of timely report delivery and responsiveness
The services as outlined in the statement of understanding will be overseen by Racquel McIntosh CPA, who brings over 18 years of exemplary service in the government auditing and accounting industry. In her previous role, she was an audit partner providing auditing services to municipalities and special districts throughout the State of Florida and was in charge of audit quality for the firm. In addition, she assisted clients with internal policy review, internal control best practices and implementation, and assisted with implementation of accounting software and accounting standards.
Further, she has met the educational requirements for CPAs set forth under Florida Statutes and the Government Auditing Standards (Yellow Book) issued by the Government Accountability Office (GAO). See next page for resume.

Value-Added Service
In addition to providing audit services for the District, Racquel provides an annual training session for the District accounting staff which will include; reviewing items found in the previous year’s audit, accounting treatment for certain transactions, how to respond to auditor inquiry, how to analyze financial statements, and new accounting standards and regulations applicable to the upcoming audit year.
REFERENCES
Below are three districts that the engagement partner has worked on with the named management companies. In total, the engagement partner oversaw and worked on over 200 CDDs.

CATALINA AT WRINKLER PRESERVE COMMUNITY DEVELOPMENT DISTRICT	Rizzetta & Company
3434 Colwell Avenue, Suite 200
Tampa, FL 33614	
BERRY BAY COMMUNITY DEVELOPMENT DISTRICT	Meritus
2005 Pan Am Circle, Suite 300
Tampa, FL 33607	
BRIGHTON LAKES COMMUNITY DEVELOPMENT DISTRICT	Inframark
210 N University Drive Coral Springs, FL 33071	

Profile

Racquel has been providing auditing and consulting services to governments and non-profits for over 18 years. Her in-depth knowledge of government/non-profit compliance requirements, regulations, accounting principles and audit methodologies provides clients with the highest service quality delivered with the utmost integrity.
Experience

Oct 2023- Present McIntosh CPA
Founder & President

2005 - 2023
Grau & Associates

Audit Staff	2005 - 2009	
Audit Senior	2009 -2011	
Audit Manager	2011 - 2014,	
Audit Partner	2014 - 2023	

Continuing Professional Education Over the last two(2) years

Government Accounting & Auditing Accounting, Auditing & Other (Incl Ethics)
Total hours
Hours
37.5
42.5
80

Collaborations

In addition to external audits, Racquel has assisted clients with implementing new accounting standards and State legislation, switching ERP systems, improving internal controls via new policies and procedures, providing education via webinars/seminars, and providing guidance to management.

Schedule of Fees
Below are the all-inclusive fees for the District’s annual financial statement audit

Fiscal Year	Proposed Fee	
2026	$3,200	
2027	$3,300	
2028	$3,400	
2029	$3,500	
2030	$3,600	

The above fees are based on the District not issuing additional Bonds in any of the fiscal years. If Bonds are issued, then fees will be renegotiated.
Appendix

AUDIT PROPOSAL
PREPARED FOR
HERON ISLES COMMUNITY DEVELOPMENT DISTRICT

Submitted by Thomas & Company CPA PA

TABLE OF CONTENTS
Transmittal Letter	3
Profile of Thomas & Company CPA PA	4
Firm Description and Services	5 - 8
Representative Clients	9 - 12
List of Key Members for the engagement	13
Resume of the Engagement partner	14 - 15

Ms. Courtney Hogge,	August 5, 2026
Recording Secretary
Heron Isles Community Development District 475 West Town Place, Suite 114,
St. Augustine, FL 32092 Ms. Courtney Hogge,
We are happy to present our qualifications to provide professional services for the independent audit of the financial statements of Heron Isles Community Development District for the year ending September 30, 2026, in accordance with government auditing standards generally accepted in United States of America.
Our firm is a Certified Public Accounting firm, licensed by the Board of Accountancy in the State of Florida, with an expert staff of highly qualified and seasoned financial professionals having several years of experience in the audit of entities like Heron Isles Community Development District. All partners of the firm are Certified Public Accountants with many years of experience in the audit of non-profit organizations.

It is our understanding that the objective of the audit is to provide an opinion on the financial statements taken as a whole. We understand that the audit is to be conducted in accordance with auditing standards generally accepted in the United States. We have considered due dates for this engagement and anticipate that we will comply, subject to your approval.

Our professional fees for the services described will be based upon the standard hourly billing rates of individuals assigned to your organization’s audit. This proposal is based on the assumption that your staff will provide us with the necessary documentation and information to perform our services. We estimate that our fees will be $ 26,240 for 2026. This fee was based on the information provided by you and off the Audit Report received but can be negotiated and will adjust accordingly.
If you have any questions about our proposed services, please call me at (305)-747-3788. Thank you in advance for the consideration of our proposal.

Very Truly,
Tony Thomas CPA
For Thomas & Company, CPA PA

9710 Stirling Rd, Suite # 101 -102 Cooper City, Florida 33024
Telephone (954) 435 7272, (954) 435 4488 Fax (954) 435 5558 Email – Tony@jttcpa.com
Member: AICPA & FICPA - WWW.JTTCPA.COM
PROFILE OF OUR FIRM
Thomas & Company CPA PA is a distinguished firm comprised of dedicated Certified Public Accountants committed to providing innovative, responsive solutions to a comprehensive suite of services that include audit, compilation, review, accounting, tax, and management consulting, tailored to meet the diverse needs of our clientele, which includes both non-profit organizations and commercial businesses.
Demonstrating our commitment to excellence, we extend our expertise to a broad spectrum of clients, many of whom receive program support through various channels such as federal, state, or local government funding. Our mission is to provide unparalleled professional services, ensuring the financial well-being and success of our clients in an ever-evolving business landscape. In addition to our extensive business and financial proficiency, our firm excels in delivering specialized expertise across a spectrum of disciplines. Our areas of proficiency include taxation, computer and electronic data processing applications, specialized accounting and auditing tailored for both for profit and non-profit organizations, and litigation services designed to meet the unique needs of attorneys. This diversified skill set positions us as a comprehensive resource, ensuring our clients receive tailored and expert guidance in navigating complex challenges.

At Thomas & Company CPA PA, we emphasize a close partner-client working relationship. Each client works with a partner who becomes the primary link between client and firm. We are a very friendly, knowledgeable, approachable and dependable firm with the capability to complete the audit efficiently without affecting day-to-day operations. When matters require the attention of a specialist, the engagement partner can easily and quickly find the necessary skills within the firm. We firmly believe that the pinnacle of excellence in accounting and auditing is achieved through a high degree of partner attention and active involvement in client affairs, a principle that has consistently defined Thomas & Company CPA PA. One of our partners, along with the professional staff, will be assigned to your engagement on a recurring basis to ensure continuity and audit efficiency. The principal partner will be supported by a concurring partner and a technical partner, collectively ensuring a comprehensive and expert approach to your financial matters.
With a focus on precision and client success, Thomas & Company CPA PA stands as a beacon of professionalism in providing strategic financial guidance in today's dynamic business environment.

PROFESSIONAL STAFF RESOURCES

Our firm is fortified with a skilled and diverse team, encompassing 3 partners, 8 managers, 14 senior accounting staff members, and 2 Information Technology (IT) staff members. This collective team of 27 professionals is strategically organized to provide comprehensive expertise and support across various facets of our services. We take pride in the proficiency and commitment of our staff, ensuring that our clients have access to a well-rounded and specialized resource pool for their financial and business needs.
ATTESTATION & AUDIT SERVICES
Our firm offers a range of professional services, including audits, reviews, and compilations. Our financial statement audit services strictly adhere to the standards set by prominent standard-setting boards and bodies in the United States of America. Additionally, we provide comprehensive financial statement review and compilation services. Our commitment involves a thorough effort to comprehend our clients' organizations, enabling us to gain insight into their specific financial reporting needs. This proactive approach ensures that our services are tailored to meet the unique requirements of each client, contributing to accurate and meaningful financial reporting.
TAX SERVICES THAT SEEK TO SAVE OUR CLIENTS’ MONEY
The dynamics of tax laws exert a significant influence on every organization. Given the perpetual evolution and interpretations of tax laws, organizations often seek assistance to remain current with these changes. Thomas and Company CPA PA possess extensive expertise in the field of taxation, encompassing both personal and corporate taxation. Our firm works with high-net-worth individuals and high-income producing businesses, employing a diverse array of tax strategies to mitigate their tax liabilities effectively. Beyond a retrospective focus, we actively engage in prospective measures through comprehensive tax and financial planning. By doing so, we aim to pave a brighter financial pathway for all our clients. Our proactive approach underscores our commitment to meeting the diverse and evolving tax needs of our clients, ensuring that we contribute not only to their immediate financial goals but also to their long-term financial well-being.

PEER REVIEW

Thomas & Company CPA PA proudly holds membership in the American Institute of Certified Public Accountants (AICPA) and the Florida Institute of Certified Public Accountants (FICPA). As a committed participant in the AICPA Peer Review program, we actively engage in this voluntary self-regulatory initiative designed to uphold the highest standards of professionalism. Our involvement in this program underscores our dedication to ensuring quality audit performance and instilling confidence in the public.

In addition to our participation in the AICPA Peer Review program, we specialize in conducting Engagement Quality Control Reviews, Monitoring, Inspection, and Peer Reviews for the work of other CPA firms. This multifaceted approach reflects our unwavering commitment to excellence in the field of certified public accounting, demonstrating our expertise in maintaining rigorous standards and contributing to the overall integrity of the profession.

PEER REVIEW SERVICES
All partners within our firm hold the esteemed designation of Peer Reviewers and actively engage in conducting Peer Reviews for fellow Certified Public Accountants (CPAs) across the United States in accordance with the stringent requirements set forth by the American Institute of Certified Public Accountants (AICPA). This responsibility encompasses the evaluation of audits, including governmental and single audit engagements, as well as Employee Retirement Income Security Act (ERISA) engagements.

Notably, Tony Thomas, one of our distinguished partners, assumes the additional responsibility of serving on the Review Acceptance Board of the Florida Institute of Certified Public Accountants (FICPA). In this capacity, Mr. Thomas is entrusted with the pivotal role of approving Peer Reviews conducted in the state of Florida by other esteemed Peer Reviewers. This multifaceted involvement underscores our firm's commitment to upholding the highest standards of professional excellence within the CPA community and contributing to the regulatory oversight of peer review processes.
INDEPENDENCE
Our firm rigorously adheres to the professional standards mandating independence from audit clients. We ensure full compliance with the independence rules, regulations, and interpretations established by the American Institute of Certified Public Accountants (AICPA), which are disseminated to all professional employees and integral components of the firm's Audit and Accounting Manuals. Annually, we meticulously obtain written representations from each employee, affirming their commitment to and compliance with the prescribed standard of independence.

In the context of the proposed provision of services to your organization, we affirm that, to the best of our knowledge, there are no circumstances that could compromise our independence or give rise to any appearance of impaired independence. We hold the belief that our firm maintains both actual and perceived independence with the utmost integrity in relation to your organization.

Our Clients Operate in the Following Fields:

	•	State and Local Government Entities
	•	Non-profit Organizations
	•	Charter Schools
	•	Churches
	•	Colleges and Universities
	•	Professional Associations
	•	For-Profit Organizations
	•	Homeowner’s Associations
	•	Condominium Associations
	•	Lending Institutions
	•	Brokerage Companies
	•	Labor Unions
	•	Certified Public Accounting Firms (Audit Firms)
Our comprehensive suite of services extends from fundamental record-keeping to comprehensive audits and specialized consulting services. With a proven track record as dedicated financial advocates, our commitment transcends mere service provider role, as we strive to enhance and contribute value to our clients' organizations. This approach underscores our dedication to delivering holistic financial solutions that go beyond the routine, aligning our expertise with the broader strategic objectives and the success of our clients.

Our service approach is distinguished by its commitment to excellence, ensuring exceptional outcomes through a comprehensive understanding of our clients' businesses and unique needs. We allocate our expertise and resources to remain abreast of current technology, market dynamics, legal frameworks, and regulatory trends, allowing us to provide informed guidance. With an overarching objective of facilitating our clients' growth and sustaining competitiveness, we recognize that our success is intricately tied to theirs. To fulfill this commitment, we consistently deliver the highest quality of work, adhering to the most stringent standards of performance in serving our clients.

MANAGEMENT CONSULTING SERVICES

The extensive expertise of our staff empowers our firm to deliver highly effective management consulting services across a diverse spectrum of our clients' operations. Our advisory services encompass strategic guidance in planning, organizing, and overseeing various facets of management activities. We specialize in offering consulting expertise in critical areas such as budgeting and forecasting, preparation of comprehensive business plans, and the development of financial proposals. Furthermore, our services encompass the implementation of advanced accounting software and implementation of accounting policies and procedures.
We are committed to diligently providing our clients with valuable insights into enhancing their internal control systems, including refining operating procedures. This commitment is directed towards fortifying the safeguarding of the organization's assets and enhancing shareholder wealth.
ADDITIONAL SERVICES
After extensively reviewing your prior year financial statements, it is evident that your organization is poised for transformative changes that will significantly impact on its trajectory for years to come. As your organization embarks on this journey of change, inevitably accompanied by uncertainties and challenges, Thomas & Company stands ready to assist you in navigating this evolution. Our commitment is to facilitate your organization's adaptation by providing unparalleled services, specifically in establishing new grants and upgrading your accounting system to accommodate an expanded budget.

Our expertise extends to the establishment of a robust accounting system designed to ensure seamless compliance with grants, while also accommodating the intricacies of a more sophisticated and diverse accounting framework. This foundation, built on a solid backbone, enables us to offer guidance on policies that will set your organization on a steadfast path towards growth.

It is crucial to emphasize that our objective goes beyond merely providing audit services. At Thomas & Company, our foremost priority is to witness and contribute to your success. We are dedicated to assisting and supporting your organizational growth, and this commitment will become evident once you choose to engage our services.
LICENSES
Thomas & Company CPA PA is a nationally recognized firm specializing in providing comprehensive Tax Services, Audits, and Peer Review services throughout the United States of America. While the majority of states in the U.S. acknowledge our firm's licensure in Florida, certain jurisdictions necessitate that we obtain a specific state license to conduct audit and attest work. Presently, we maintain a valid license in the following states:
	•	Florida License - AD63481
	•	California Firm License – OFR986
	•	Minnesota Firm License – F2566
	•	New Jersey Firm License – 20CZ00034500
FIRM SERVICES
Our firm provides detailed accounting, auditing, tax, litigation support and various business consulting services. The following are some of the services we offer.

	•	Assistance in the preparation and filing of C Corporation (Form 1120), S Corporation (Form 1120S), Trust (Form 1041), and Partnership (Form 1065), and individual (Form 1040) tax returns.
	•	Annual Financial and Compliance Audits:
	•	Compliance Audits in Accordance with Government Auditing Standards
	•	Compliance Audits in Accordance with the Federal Single Audit Act (Uniform Guidance)
	•	Compliance Audits in Accordance with Department of Health and Human Services
	•	Compliance Audits in Accordance with Department of Justice
	•	Compliance Audits in Accordance with Department of Agriculture
	•	Compliance Audits in Accordance with Department of Education for various organizations receiving Student Financial Assistance Programs

	•	Reviews, Compilations, and Preparation services of Financial Statements performed in accordance with Statements on Standards for Accounting and Review Services (SSARS)

	•	Examinations, Reviews, and Agreed-Upon Procedure services performed in accordance with Statement on Standards for Attestation Engagements (SSAE)
	•	Peer Review Services for other CPA firms under the AICPA guidelines
	•	Engagement Quality Control Review (EQCR) for other CPA firms
	•	Monitoring and Inspection of other CPA audit firms
	•	Design and implementation of Internal Control
	•	Presentation of budget, financial statements, cost allocation methodology etc.
	•	Business Valuation and Consultation
	•	Assistance in litigation, including testimony in court.
	•	Assistance in the preparation and development of economic projections and various investment strategies.
	•	US reporting regarding Foreign Taxation.
REPRESENTATIVE CLIENTS
Thomas & Company CPA, PA, has developed an excellent reputation among its clients for high quality, responsive professional services. Please see below the contact information for a few of the numerous clients we serve.

Single Audits performed in accordance with Uniform Guidance
The following engagements are of Non-Profit Organization audits performed under Generally Accepted Government Auditing Standards. Furthermore, these engagements received federal funding in excess of $ 1,000,000 triggering the Single Audit to be performed in accordance with Uniform Guidance (2 CFR § 200). The audits of these organization are public information and can be found on https://www.fac.gov/.

Native American Development Corporation	Marilyn Klein Community Development Financial Institution (CDFI)	Fiscal Accountant 17 N. 26th St.	(406) 259-3804
Billings, MT 59101

Gateway Community Health Centers, Inc.	Rose Turner
Federally Qualified Health Center (FQHC)	Chief Executive Officer
501 Main St,	(252) 333-1047
Gatesville, NC 27938

SABER College (TITLE IV Funding)	Josefina Habif
3990 W Flagler St., Ste 103,	Chief Executive Officer
Coral Gables, FL 33134	(305) 443-9170

YWCA South Florida, Inc. and Subsidiaries	Yuri Alejaldre
(Head Start Funding)	VP of Finance
351 NW 5th St,	(305) 377-9922
Miami, FL 33128

South Florida Behavioral Health Network (SFBHN)	Steve Zuckerman
205 NW 19th St #200,	Chief Financial Officer
Miami, FL 33126.	(954) 536 4501

Broward Behavioral Health Coalition (BBHC)	Silvia Quintana
3521 West Broward Blvd, Ste 206	Chief Executive Officer
Miami, FL 33126.	(954) 622 8121

Agape Network Inc	Claudio Perez
22790 SW 112th Ave	Chief Executive Officer
Miami, FL 33170	(305) 694 4040

Trinity Church	Robin Wilkerson
17801 NW 2nd Avenue	Executive Pastor
Miami, FL 33169	(305) 756 6587

CDS Family & Behavioral Health Services Inc	Philip Kabler
3615 SW 13th St #4,	Chief Executive Officer
Gainesville, FL 32608	(352)-244-0628

Family And Children Faith Coalition, Inc (FCFC)	J. Martinez
5911 W Flagler St,	Chief Executive Officer
Miami, FL 33144	(786) 388-3000
Fellowship House	Cristy Martinez
5711 South Dixie Highway	Vice President of Administration
South Miami, FL 33143	(305) 667 1036

Gang Alternative	Michael Nozile
12000 Biscayne Boulevard - Suite 402	Chief Financial Officer
North Miami, FL 33181	(954) 536 4501

Here’s Help	Steve Saffron
15100 NW 27th Ave	Chief Financial Officer
Opa-Locka, FL 33054	(305) 685 8201

Levy County Prevention Coalition	Jonathan Lewis
801 South SW Main St,	Chief Operating Officer
Williston, FL 32696	(352) 328-3540

Mental Health America of Southeast Florida, Inc.	Ethan LeFever
7145 W Oakland Park Blvd,	Executive Director
Lauderhill, FL 33313	(561) 293-4677

New Horizons Community Mental Health Center	Michelle Wyatt-Sweeting
1313 NW 36th Street, Suite # 400	Chief Executive Officer
Miami, FL 33142	(786) 261 8095

Passageway Residence of Dade County	Federico Hirlemann
2255 NW 10th Ave	Chief Financial Officer
Miami, FL 33127	(305) 635-9106

South Florida Wellness Network (SFWN)	Susan Nyamora
5225 NW 33rd Ave	President & CEO
Fort Lauderdale, FL 33309	(954) 629 0405

Acts Christian Transitional Service Inc	Angela Leedie
Pennsylvania State Single Audit	Controller
PO Box 8191,	(215) 232 4592
Philadelphia, PA 19101

Overtown Youth Center	Randy Escoffery
Florida State Single Audit	Finance Director
450 NW 14th St	(305) 349-1204
Miami, FL 33136
STATE AND LOCAL GOVERNMENT AUDITS
The following engagements are of Charter School audits performed under Generally Accepted Government Auditing Standards (Yellow book).
Friendship Academy of the Arts (Single Audit)	Carr S. Kpanyor, Jr
2600 E 38th St,	Interim Executive Director
Minneapolis, MN 55406	(612) 879-6703

High School for Recording Arts (Single Audit)	Bonnie Hughes
1166 University Ave West	Business Manager
St Paul, MN 55104	(651) 287-0890

Minnesota Math and Science Academy (Single Audit)	Hasan Damar
169 Jenks Ave E,	Treasurer
St Paul, MN 55117	(651) 246-0845

New Century (Single Audit)	Ahmed Ali
1380 Energy Park Dr #108,	Executive Director
St Paul, MN 55108	(651) 478-4535

Twin Cities International Schools (Single Audit)	Abdirashid Warsame
277 N 12th Ave,	School Director
Minneapolis, MN 55401	(612) 821-6470

Aspire Academy	M.K Adam
1210 Shakopee Town Square,	Executive Director
Shakopee, MN 55379	(952) 295-0402

Augsburg Fairview Academy	Heidi Anderson
2504 Columbus Ave.,	Executive Director
Minneapolis, MN 55404	(612) 333-1614

Cyber Village Academy	Nicole Rasmussen
3810 E 56th St,	Executive Director
Minneapolis, MN 55417	(651) 523-7170

Discovery Charter School	Heather Lines, Ed.D
4100 66th St E Ste. #2, Inver	Executive Director Principal
Grove Heights, MN 55076	(651) 444-8464

Horizon Science Academy Twin Cities	Hasan Damar
7735 2nd Ave S,	Treasurer
Richfield, MN 55423	(612) 712-5252
Jennings Community School	Jonathan Luknic
2455 University Ave W,	Executive Director
St Paul, MN 55114	(651) 649.5403
Level Up Academy	Daniel Juhlke
2600 Co Rd E East,	Executive Director
White Bear Lake, MN 55110	(651) 408-5559
LIFE Prep	Leah Jones
930 Geranium Ave E,	Director
St Paul, MN 55106	(651) 793-6624
Progeny Academy	Nicole Nelson, Ed.S.
5929 Brooklyn Blvd,	Co-Founder & Director
Brooklyn Center, MN 55429	(763) 325-9150
Sojourner Truth Academy	Julie Guy
3820 Emerson Ave N,	Executive Director
Minneapolis, MN 55412	(612) 588-3599
Stonebridge World School	Barbara Novy
4530 Lyndale Ave S,	Executive Director
Minneapolis, MN 55419	(612) 877-7400
Terra Nova School	Craig Wignes
1705 Hwy 25 N	Principal
Buffalo, MN 55313	952-852-0129
The South Carolina Preparatory Academy	Jamie Brumer-Clemons
1650 E Greenville St Suite H,	Chief Executive Officer
Anderson, SC 29621	(864) 359-2215
Ubah Academy	Mohamed Egeh
1600 Mian St,	Financial Management
Hopkins, MN 55343	(952) 540-2942
Following Charter Schools in Arizona:	K.J. Weihing
	•	AZ Compass Schools, Inc	Vice President of Finance
	•	Skyline Gila River Schools, LLC (Single Audit)	(480) 779-2010
	•	Skyline Schools, Inc (Single Audit)
	•	South Phoenix Academy, Inc
	•	South Valley Academy, Inc
	•	Vector School District, Inc
Academir Charter Schools	Esther Mir, VP
operate the following schools in Florida:	Superior Charter School Services
(305) 225-0444
	•	Academir Charter School Preparatory (Single Audit)
	•	Academir Charter School Math and Science
	•	Academir Charter School East Middle
	•	Academir Charter School East
	•	Academir Charter School Middle
	•	Academir Charter School West
	•	Academir Middle of Math & Science
	•	Academir Preparatory Academy
Excelsior Charter Schools	Yamile Rafi-Marquez
operate the following schools in Florida:	Director of Operations (786) 577 0661
	•	Excelsior Prep Charter School of Miami Gardens (Single Audit)
	•	Excelsior Prep Charter School of Hialeah
	•	Excelsior Prep Charter School of Hillsborough County
	•	Excelsior Prepatory Middle School
OTHER REFERENCES

Paul Brown, CPA	Florida Institute of CPAs
Director of Technical Services	(850)-224-2727 x-251
LIST OF KEY ENGAGEMENT PARTNERS FOR AUDIT SERVICES
Roby Thomas, CPA
Partner

Mr. Roby Thomas boasts a distinguished career spanning over 10 years, specializing in the audit of diverse profit and non-profit organizations. He holds membership with professional organizations, including the AICPA and FICPA, and has played a pivotal role in training numerous non-profit entities on sound financial accountability practices through the Single Audit framework.

Having collaborated with various prominent Public Accounting Firms, Mr. Thomas has demonstrated expertise in successfully executing audits for a range of non-profit and for-profit multinational corporations. His proficiency extends to the preparation of Federal 990, 1040, 1065, 1120, and 1120 tax returns.

Furthermore, Mr. Thomas has achieved notable success in conducting numerous risk evaluations and providing budgetary assistance to diverse providers. His extensive experience also encompasses the successful completion of independent financial statement audits, as well as expertise in navigating the intricacies of The Uniform Guidance and Florida Single Audit for various nonprofit organizations.

Roby’s passion for auditing goes beyond the thrill of the intellectual chase. While he relishes the intricate puzzles each audit presents, his true calling lies in empowering his clients through meticulous analysis. He views each audit as an opportunity to shine a light on the inner workings of their businesses, ensuring accuracy, transparency, and control.

But his dedication doesn't stop at numbers. Roby genuinely delights in building trusted relationships with his clients, understanding their goals and challenges on a deeper level. He translates complex financial data into readily understandable insights, guiding them towards confident decision-making and sustainable growth. Witnessing their success, a direct result of his expertise and genuine care, is what truly fuels his passion, making him a highly sought-after and client-focused auditor.

Tony Thomas, CPA
Partner

Mr. Tony Thomas is a certified public accountant in the United States of America. Tony has over 15 years of experience in Public Accounting. He has focused his practice to cater the needs of business ranging from small start-up businesses to large corporations including for-profit, not-for-profit, and governmental organizations.

Tony has a wide range of experience in the field of taxation for both personal and corporate taxation. He has worked with high-net-worth individuals and high-income producing businesses to decrease their tax liabilities through various tax strategies. He looks to not only help his client retrospectively but also prospectively through various tax and financial planning to pave a brighter financial pathway for his clients.
Tony has extensive experience in the field of auditing. He has specialized in audits of numerous for-profit and not-for-profit organizations in various industries. His expertise ranges from Single Audits in accordance with Uniform Guidance, Not-Profit Educational Institutions, Children’s Trust Program Specific Audits, Governmental Audits including both Subrecipients and Pass-through Entities, Condominium and Homeowner Associations, Construction Companies and various others. Outside of the field of Auditing, Tony also has performed various Reviews, Compilations, & Agreed-Upon Procedures
JOSE THOMAS, CPA
9710 Stirling Road
Cooper City, Florida 33024
(954) 270 7849, Fax (954) 435 5558
Josecpa@jttcpa.com

Jose Thomas, C.P.A
Managing Partner

As the distinguished Managing Partner of Thomas & Company CPA PA, Mr. Thomas brings a wealth of experience and expertise to the forefront of the firm's operations, steering it towards excellence and innovation in the realms of taxation, audit, and peer review.

Professional Background

Mr. Thomas holds a distinguished professional background, having earned a Bachelor of Science in Accounting from York University, Toronto, Ontario, and a Bachelor of Science in Mathematics and Accounting from the University of Kerala, India. Subsequently, he achieved the designation of Certified General Accountant of Canada in Toronto and pursued an Executive Master of Science in Taxation from Florida International University. Mr. Thomas is a Certified Public Accountant licensed by the Florida board. His commitment to professional development is underscored by his memberships, including being a FICPA Peer Review Board Member, AICPA Peer Reviewer Team Captain, and a Member of the Government Audit Quality Center. Mr. Thomas has successfully completed various intensive training and education in Uniform Guidance and Florida Single Audit Act Training.

Work History

Mr. Thomas brings a robust work history, having served as an Audit Evaluation and Review Analyst with the Florida Department of Children & Families. In this role, he provided technical assistance to local CPA firms and ADM Providers in connection with Uniform Guidance and the Florida Single Audit Act. Mr. Thomas also conducted contract compliance monitoring for various providers, including Broward Behavioral Health Coalition, Inc., and South Florida Behavioral Health Network, Inc. He implemented and formulated various audit tools for the Department of Children and Families. Mr. Thomas collaborated with various Public Accounting Firms, successfully completing audits for diverse non-profit and for-profit multinational corporations. He is recognized as an expert in the preparation of Federal 990, 1040, 1065, 1120, and 1120S tax returns, and has a proven track record in risk evaluation for numerous providers. Mr. Thomas has conducted numerous independent financial statement audits, Uniform Guidance audits, and Florida Single Audits for various nonprofit organizations across the Unites States of America. Additionally, he provided technical assistance to various substance abuse providers in their budget and FS 65E-14 guidelines.
Commitment to Professional Development:

In addition to managing the day-to-day operations of Thomas and Company CPA PA, Mr. Thomas remains actively involved in professional development initiatives. He has contributed to the professional community by participating in industry conferences, leading workshops, and staying engaged with regulatory updates. Mr. Thomas is a strong advocate for continuing education, both within the firm and the wider accounting community.
Leadership at Thomas and Company CPA PA:

Appointed as the Managing Partner of Thomas and Company CPA PA, Mr. Thomas has been instrumental in shaping the firm's identity and fostering a culture of excellence. Under Mr. Thomas's leadership, the firm has achieved significant milestones in providing top-tier tax advisory, audit, and peer review services to a diverse clientele.

Mr. Thomas places a strong emphasis on staying abreast of the latest industry trends and technological advancements, ensuring that Thomas and Company CPA PA remain at the forefront of innovation. By fostering a collaborative and client-centric approach, Mr. Thomas has created an environment that prioritizes client satisfaction and long-term partnerships.

Community Engagement
Beyond professional commitments, Mr. Thomas is dedicated to giving back to the community. He actively participates in philanthropic activities and holds significant roles such as Treasurer for the Catholic Association, Treasurer for the Ontario Government Employees Charitable Campaign, Treasurer of the Lions Club of Trivandrum, and Audit Finance Committee Member for the Memorial Health Systems.
Mr. Thomas stands as a beacon of leadership in the accounting industry, epitomizing the values of integrity, expertise, and client-focused service. Through his guidance, Thomas & Company CPA PA continues to thrive as a respected entity in taxation, audit, and peer review, solidifying its reputation as a trusted managing partner in financial excellence.

January 21, 2024 Jose Thomas
Thomas & Company, CPA, P.A. 9710 Stirling RD Ste 101-102
Hollywood, FL 33024-8018 Dear Jose Thomas:
It is my pleasure to notify you that on January 12, 2024, 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, 2026. 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 paul@ficpa.org
850.224.2727, x5957
cc: Ileana Alvarez, Tony Thomas
Firm Number: 900004443592	Review Number: 602963

THIRD ORDER OF BUSINESS

A.

1.
MINUTES OF MEETING
HERON ISLES COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Heron Isles Community Development District was held on Tuesday, May 19, 2026 at 5:05 p.m. at Blackrock Baptist Church, 96362 Blackrock Road, Yulee, Florida 32097.

Present and constituting a quorum were:

Greg Watson	Chairman
Eugene Hays	Supervisor
Colin Jannuzzi	Supervisor

Also present were:

Daniel Laughlin	District Manager
Lauren Gentry	District Counsel
Mike Yuro	District Engineer
Kelly Mullins	Field Operations Manager
Terry Glynn by phone	GMS

The following is a summary of the discussion and actions taken at the May 19, 2026 meeting.

FIRST ORDER OF BUSINESS	Roll Call
Mr. Laughlin called the meeting to order at 5:05 p.m. and called the roll.

SECOND ORDER OF BUSINESS	Public Comment
There being no members of the public present, the next item followed.

THIRD ORDER OF BUSINESS	Approval of Consent Agenda
	A.	Approval of the Minutes of the February 17, 2026 Meeting
	B.	Financial Statements
	C.	Assessment Receipts Schedule
	D.	Check Register
Copies of the minutes and financial documents were enclosed in the agenda package for the Board’s review. Mr. Laughlin noted the check register totals $112,154.47.

FOURTH ORDER OF BUSINESS	Acceptance	of	the	Audit	Committee’s
Recommendation and Authorizing Staff to Issue a Request for Proposals for Audit Services

FIFTH ORDER OF BUSINESS	Consideration of Resolution 2026-06, Approving
the Proposed Budget and Setting a Public Hearing Date
Mr. Laughlin presented the proposed budget for fiscal year 2027, noting there is no increase in assessments as presented. In order to balance the budget out and avoid an increase, funds were pulled from the capital reserve contribution. Mr. Laughlin recommended increasing the budget next year in order keep the capital reserve funds in place.

SIXTH ORDER OF BUSINESS	Staff Reports
	A.	Landscape
Ms. Mullins reported that a few landscaping and irrigation issues have been resolved.

	A.	District Counsel
Ms. Gentry reminded the board members to file their Form 1 by July 1st and to complete four hours of ethics training by the end of the year. Next, she reminded the board the qualifying period for the upcoming election runs from June 8th through June 12th.

	A.	District Engineer
Mr. Yuro reported that he was asked to look at a pipe off Heron Isles Parkway, and it does appear there is an issue. He recommended a contractor dig down to inspect the pipe.

	A.	District Manager
	1.	Report on the Number of Registered Voters
Mr. Laughlin informed the Board there are 1,339 registered voters reported to be residing within the District’s boundaries.

	1.	Reminder of Upcoming Election
This item was covered under District Counsel’s report.

	A.	Field Operations Manager
	1.	Field and Pond Reports
A copy of the operations report was included in the agenda package for the Board’s review. Ms. Mullins reported that there was some vandalism in the bathroom. Double-strength magnets have been installed on the door.

	1.	Proposal for Bass Lane Sod Install
Two proposals were presented to the Board to add sod to prevent further erosion. Ms.
Mullins added that she is awaiting two proposals from additional companies.
There was no action taken on this item. The Board discussed possibly purchasing sod and installing it in-house.

SEVENTH ORDER OF BUSINESS	Supervisor Requests and Public Comment
Mr. Watson asked if Mr. Laughlin had spoken to FPL about making the lights around the playground brighter, if additional poles could be installed, and if they could trim the trees around the light poles.
Mr. Laughlin responded that he has not yet received a response from FPL.
Mr. Watson stated that he called Commissioner Grey to find out why Heron Isles Parkway hadn’t been striped yet. The response was the contractor is trying to get a bond per the county’s requirement, and it should be completed in 30 to 45 days.

Mr. Hays asked who residents should call if they have trees or landscaping blocking lights or hanging over sidewalks.
Mr. Laughlin responded that he believes the District can take care of it if the tree or landscaping is hanging over District property.
Mr. Watson stated that he would rather have FPL move the lights.
Mr. Laughlin stated that he would look into it, but at a minimum FPL could be asked to trim the trees around the lights.

EIGHTH ORDER OF BUSINESS	Next Scheduled Meeting – August 18, 2026 at
5:00 p.m. at Blackrock Baptist Church, 96362 Blackrock Road, Yulee, Florida

NINTH ORDER OF BUSINESS	Adjournment

Secretary/Assistant Secretary	Chairman/Vice Chairman

2.
MINUTES OF MEETING
HERON ISLES COMMUNITY DEVELOPMENT DISTRICT

An Audit Committee meeting of the Heron Isles Community Development District was held on Tuesday, May 19, 2026 at 5:02 p.m. at Blackrock Baptist Church, 96362 Blackrock Road, Yulee, Florida 32097.

Present were:

Greg Watson	Chairman
Eugene Hays	Supervisor
Colin Jannuzzi	Supervisor

Also present were:

Daniel Laughlin	District Manager
Lauren Gentry	District Counsel

FIRST ORDER OF BUSINESS	Roll Call
Mr. Torres called the meeting to order at approximately 5:02 p.m.

SECOND ORDER OF BUSINESS	Approval of Auditor Selection Evaluation
Criteria
Mr. Laughlin presented five criteria for consideration: ability of personnel, proposer’s experience, understanding of scope of work, ability to furnush the required services, and price. Each criterion is weighted at 20 points.

THIRD ORDER OF BUSINESS	Other Business

There was no other business.

FOURTH ORDER OF BUSINESS	Adjournment

B.

Heron Isles
Community Development District

Unaudited Financial Reporting
June 30, 2026
Table of Contents

1		Balance Sheet	

2-3	
	General Fund	

4-5	
	Month to Month	

6	
	Debt Service Fund Series 2017	

7	
	Capital Reserve Fund	

8	
	Long Term Debt Report	

9	
	Assessment Receipt Schedule	

10	
	Check Register Summary	
Combined Balance Sheet June 30, 2026

Assets:
Cash:									
Operating Account	$	91,673	$	-	$	5,839	$	97,511			
Assessments Receivable	-
Due from Other	-
Due from Other Government	-
Due from General Fund	-
Due from Capital Fund	-	-
-
-
-
-	-
-
-
-
.		-
-
-
-
-					
Investments:
State Board of Administration (SBA)	435,408	

-	

242,899		

678,307					
Custody - Reserve	878	-	-		878					
Custody - Excess Funds	65,604	-	-		65,604					
Series 2017
Reserve A1	-	

-	

-		

-					
Reserve A2	-	29,188	-		29,188					
Revenue	-
Prepayment	-
Excess Revenue	-	63,836
-
-	-
-
-		63,836
-
-					
Prepaid Expenses	-
Deposits	1,580	-
-	-
-		- 1,580					
Total Assets	$	595,143	$	93,023	$	248,738	$	936,904					

Liabilities:
Accounts Payable	

$	

1,843	

$	

-	$	

-	$	

1,843			
Accrued Expenses FICA Payable
Due to Debt Service Due to Capital Reserve		-
-
-
-		-
-
-
-	-
-
-
-	-
-
-
-			
Total Liabilites	$	1,843	$	-	$	-	$	1,843			

Fund Balance:
Nonspendable: Prepaid Items	

$	

-	

$	

-	$	

-	$	

-			
Deposits
Restricted for:		1,580		-	-	1,580			
Debt Service	-	93,023	-	93,023							
Capital Project	-	-	-	-							
Assigned for:									
Capital Reserve Fund Capital Reserves
Unassigned	-
- 591,720	-
-
-	248,738
-
-		248,738
- 591,720				
Total Fund Balances	$	593,300	$	93,023	$	248,738	$	935,061				
									
Total Liabilities & Fund Balance	$	595,143	$	93,023	$	248,738	$	936,904				

Adopted	Prorated Budget	Actual		
Budget	Thru 06/30/26	Thru 06/30/26	Variance	

Revenues:					
Special Assessments - Tax Roll	$	412,343	$	412,343	$	417,906	$	5,562	
Interest Income/Miscellaneous Income	10,000	10,000	14,492	4,492	
Access Key Cards	100	-	-	-	
Total Revenues	$	422,443	$	422,343	$	432,398	$	10,054	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	4,000	$	3,000	$	1,400	$	1,600	
PR-FICA	306	230	107	122	
Engineering	7,200	7,200	7,773	(573)	
Attorney	18,000	13,500	11,601	1,899	
Annual Audit	3,460	3,460	3,460	-	
Assessment Administration	8,348	8,348	8,348	-	
Dissemination Agent	1,769	1,327	1,327	-	
Trustee Fees	4,080	2,788	2,788	-	
Management Fees	59,082	44,312	44,312	-	
Information Technology	2,123	1,592	1,592	-	
Website Maintenance	1,415	1,062	1,061	-	
Telephone	200	150	59	91	
Postage & Delivery	800	600	212	388	
Meeting Room Rental	300	225	-	225	
Insurance	19,928	19,928	17,564	2,364	
Printing & Binding	600	450	170	281	
Legal Advertising	3,200	2,400	476	1,924	
Other Current Charges	7,400	5,550	6,983	(1,433)	
Office Supplies	100	75	3	72	
Dues, Licenses & Subscriptions	175	175	175	-	
Total General & Administrative	$	142,486	$	116,371	$	109,411	$	6,960	

Operations & Maintenance					
Utilities					
Electric	$	35,750	$	26,813	$	26,011	$	801	
Water & Sewer	14,700	14,700	20,806	(6,106)	
Subtotal Utilities	$	50,450	$	41,513	$	46,817	$	(5,304)	

Contract Services					
Landscape Maintenance (Brightview Landscaping)	$	89,956	$	67,467	$	65,502	$	1,965	
Landscape Contingency	15,000	11,250	4,114	7,136	
Irrigation Maintenance	8,500	6,375	6,605	(230)	
Lake Maintenance (Future Horizons)	9,243	6,933	6,602	330	
Janitorial Services (Magic Touch)	7,400	5,550	5,486	65	
Facility Management	14,594	10,945	11,467	(521)	
Security Services	1,440	1,080	1,080	-	
Pest Control Services (Naders Pest Raiders)	350	263	272	(10)	
Holiday Decorations	1,500	1,125	-	1,125	
Subtotal Contract Services	$	147,983	$	110,988	$	101,128	$	9,859	

Adopted	Prorated Budget	Actual		
Budget	Thru 06/30/26	Thru 06/30/26	Variance	

Repair and Maintenance					
Facility Repairs	$	17,500	$	13,125	$	8,795	$	4,330	
Miscellaneous Repairs & Maintenance	7,500	5,625	225	5,400	
Road and Drainage Repairs	5,000	3,750	-	3,750	
Subtotal Repair and Maintenance	$	30,000	$	22,500	$	9,020	$	13,480	
					
Total Operations & Maintenance	$	228,433	$	175,000	$	156,966	$	18,034	
					
Total Expenditures	$	370,920	$	291,371	$	266,376	$	24,994	
					
Excess (Deficiency) of Revenues over Expenditures	$	51,524		$	166,022		

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	(64,717)	$	(64,717)	$	(64,717)	$	-	
Total Other Financing Sources/(Uses)	$	(64,717)	$	(64,717)	$	(64,717)	$	-	
					
Net Change in Fund Balance	$	(13,193)		$	101,305		
					
Fund Balance - Beginning	$	13,193		$	491,995		
					
Fund Balance - Ending	$	-		$	593,300		

Revenues:

Special Assessments - Tax Roll	$	2,560	$	28,553	$	365,865	$	2,609	$	6,672	$	640	$	7,766	$	1,174	$	2,066  $	-	$	-	$	-	$	417,906																		
Interest Income/Miscellaneous Income	1,312	1,253	1,188	1,790	2,053	1,994	1,572	1,607	1,722	-	-	-	14,492																	
Access Key Cards	-	-	-	-	-	-	-	-	-	-	-	-	-																	
Total Revenues	$	3,872	$	29,806	$	367,053	$	4,399	$	8,725	$	2,635	$	9,338	$	2,782	$	3,788	$	-	$	-	$	-	$	432,398																	

Expenditures:																											
General & Administrative:																											
Supervisor Fees	$	-	$	-	$	600	$	-	$	600	$	-	$	-	$	200	$	-	$	-	$	-	$	-	$	1,400																	
PR-FICA	-	-	46	-	46	-	-	15	-	-	-	-	107																	
Engineering	2,685	1,388	1,295	833	925	-	-	648	-	-	-	-	7,773																	
Attorney	1,247	2,975	693	387	1,878	1,312	374	2,165	572	-	-	-	11,601																	
Annual Audit	-	-	-	-	-	-	-	-	3,460	-	-	-	3,460																	
Assessment Administration	8,348	-	-	-	-	-	-	-	-	-	-	-	8,348																	
Dissemination Agent	147	147	147	147	147	147	147	147	147	-	-	-	1,327																	
Trustee Fees	2,788	-	-	-	-	-	-	-	-	-	-	-	2,788																	
Management Fees	4,924	4,924	4,924	4,924	4,924	4,924	4,924	4,924	4,924	-	-	-	44,312																	
Information Technology	177	177	177	177	177	177	177	177	177	-	-	-	1,592																	
Website Maintenance	118	118	118	118	118	118	118	118	118	-	-	-	1,061																	
Telephone	26	-	-	16	-	-	18	-	-	-	-	-	59																	
Postage & Delivery	22	6	10	16	4	45	8	44	55	-	-	-	212																	
Insurance	17,564	-	-	-	-	-	-	-	-	-	-	-	17,564																	
Printing & Binding	2	2	40	50	8	9	7	4	49	-	-	-	170																	
Meeting Room Rental	-	-	-	-	-	-	-	-	-	-	-	-	-																	
Legal Advertising	-	-	113	187	-	-	-	176	-	-	-	-	476																	
Other Current Charges	133	6,550	29	73	35	47	102	-	15	-	-	-	6,983																	
Office Supplies	0	0	0	0	0	0	0	0	0	-	-	-	3																	
Dues, Licenses & Subscriptions	175	-	-	-	-	-	-	-	-	-	-	-	175																	
Total General & Administrative	$	38,355	$	16,286	$	8,192	$	6,927	$	8,862	$	6,780	$	5,874	$	8,618	$	9,517	$	-  $	-  $	-  $	109,411																	

Utilities																											
Electric	$	2,861	$	2,802	$	2,780	$	2,796	$	2,968	$	2,950	$	2,916	$	2,940	$	2,998	$	-	$	-	$	-	$	26,011																	
Water & Sewer	1,670	3,005	3,306	2,220	2,226	1,840	1,739	1,979	2,818	-	-	-	20,806																	
Subtotal Utilities	$	4,532	$	5,808	$	6,086	$	5,016	$	5,194	$	4,790	$	4,655	$	4,919	$	5,816	$	-  $	-  $	-  $	46,817																	

Contract Services																											

Landscape Maintenance (Brightview Landscaping)	
$	
7,278	
$	
7,278	
$	
7,278	
$	
7,278	
$	
7,278	
$	
7,278	
$	
7,278	
$	
7,278	
$	
7,278	
$	
-	
$	
-	
$	-		
$	
65,502	
Landscape Contingency	1,231	-	643	842	-	1,399	-	-	-	-	-	-	4,114																	
Irrigation Maintenance	2,350	-	-	-	931	-	-	-	3,324	-	-	-	6,605																	
Lake Maintenance (Future Horizons)	734	734	734	734	734	734	734	734	734	-	-	-	6,602																	
Janitorial Services (Magic Touch)	610	610	610	610	610	610	610	610	610	-	-	-	5,486																	
Facility Management	1,274	1,274	1,274	1,274	1,274	1,274	1,274	1,274	1,274	-	-	-	11,467																	
Security Services	120	120	120	120	120	120	120	120	120	-	-	-	1,080																	
Pest Control Services (Naders Pest Raiders)	-	-	-	-	-	272	-	-	-	-	-	-	272																	
Holiday Decorations	-	-	-	-	-	-	-	-	-	-	-	-	-																	
Subtotal Contract Services	$	13,596	$	10,015	$	10,658	$	10,857	$	10,946	$	11,686	$	10,015	$	10,015	$	13,340	$	-  $	-  $	-  $	101,128																	
	Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total														

Repair and Maintenance																											
Facility Repairs	$	1,272  $	482  $	425  $	1,028  $	2,960  $	310  $	500  $	1,281  $	538  $	-	$	-	$	-	$	8,795										
Miscellaneous Repairs & Maintenance		-	-	-	-	135	45	-	45	-		-		-		-	225										
Road and Drainage Repairs		-	-	-	-	-	-	-	-	-		-		-		-	-										
Subtotal Repair and Maintenance	$	1,272  $	482  $	425  $	1,028  $	3,095  $	355  $	500  $	1,326  $	538  $		-  $		-  $		-  $	9,020										
																											
Total Expenditures	$	38,355  $	16,286  $	8,192  $	6,927  $	8,862  $	6,780  $	5,874  $	8,618  $	9,517  $		-  $		-  $		-  $	266,376										
																											
Excess (Deficiency) of Revenues over Expenditures	$	(34,482) $	13,519  $	358,862  $	(2,528) $	(137) $	(4,145) $	3,464  $	(5,836) $	(5,729) $		-  $		-  $		-  $	166,022										

Other Financing Sources/Uses:																											
Transfer In/(Out)		-	-	-	-	-	-	-	-	(64,717)		-		-		-	(64,717)										
Total Other Financing Sources/Uses	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	(64,717) $		-  $		-  $		-  $	(64,717)										
																											
Net Change in Fund Balance	$	(34,482) $	13,519  $	358,862  $	(2,528) $	(137) $	(4,145) $	3,464  $	(5,836) $	(70,446) $		-  $		-  $		-  $	101,305										

Revenues:					
Special Assessments - Tax Roll	$	221,115	$	221,115	$	224,100	$	2,984	
Interest Income	6,000	4,500	4,607	107	
Total Revenues	$	227,115	$	225,615	$	228,706	$	3,091	

Expenditures:					
Series 2017A-1
Interest - 11/1	

$	21,456	

$	21,456	

$	21,456	

$	-	
Special Call 11/1	-	-	5,000	(5,000)	
Interest - 5/1	21,456	21,456	21,372	84	
Principal - 5/1	105,000	105,000	105,000	-	
Series 2017A-2
Interest 11/1	

12,000	

12,000	

12,000	

-	
Special Call 11/1	-	-	5,000	(5,000)	
Interest - 5/1	12,000	12,000	11,875	125	
Principal - 5/1	35,000	35,000	35,000	-	
Special Call - 5/1	-	-	5,000	(5,000)	
Total Expenditures	$	206,913	$	206,913	$	221,703	$	(14,791)	
					
Excess (Deficiency) of Revenues over Expenditures	$	20,203	$	18,703	$	7,003	$	(11,700)	

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	20,203	$	18,703	$	7,003	$	(11,700)	
					
Fund Balance - Beginning	$	97,485		$	86,020		
					
Fund Balance - Ending	$	117,688		$	93,023		
Capital Reserve Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2026

Adopted	Prorated Budget	Actual		
Budget	Thru 06/30/26	Thru 06/30/26	Variance	

Revenues					
Capital Reserve Transfer In	$	64,717	$	64,717	$	64,717	$	-	
Interest	2,400	1,800	5,607	3,807	
Total Revenues	$	67,117	$	66,517	$	70,324	$	3,807	

Expenditures:					
Capital Outlay	$	-	$	-	$	-	$	-	
Repair and Replacements	-	-	24,551	(24,551)	
Other Service Charges	500	375	527	(152)	
Total Expenditures	$	500	$	375	$	25,078	$	(24,703)	
					
Excess (Deficiency) of Revenues over Expenditures	$	66,617		$	45,246		

Other Financing Sources/(Uses)					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	66,617		$	45,246		
					
Fund Balance - Beginning	$	203,510		$	203,492		
					
Fund Balance - Ending	$	270,127		$	248,738		
Long Term Debt Report

Series 2017A-1 Capital Improvement Revenue Bonds		

Interest Rate:	
2.0%-3.375%	
Maturity Date:	11/1/2036	
Reserve Fund Definition	50% of Maximum Annual Debt Servi	
Reserve Fund Requirement	$81,257.82	
Reserve Fund Balance (1)	81,257.82	

Bonds outstanding - 9/30/2018	
$2,155,000	
Less: November 1, 2018	($30,000)	
Less: May 1, 2019	($100,000)	
Less: November 1, 2019	($10,000)	
Less: May 1, 2020	($100,000)	
Less: May 1, 2020 (Prepayment)	($10,000)	
Less: November 1, 2020 (Prepayment)	($15,000)	
Less: May 1, 2021	($95,000)	
Less: May 1, 2021 (Prepayment)	($5,000)	
Less: November 1, 2021 (Prepayment)	($5,000)	
Less: May 1, 2022	($100,000)	
Less: November 1, 2022 (Prepayment)	($5,000)	
Less: May 1, 2023	($100,000)	
Less: May 1, 2023 (Prepayment)	($5,000)	
Less: May 1, 2024	($100,000)	
Less: May 1, 2025	($105,000)	
Less: November 1, 2025 (Prepayment)	($5,000)	
Less: May 1, 2026	($105,000)	
Current Bonds Outstanding	$1,260,000	
(1) Covered by Assured Guaranty Municipal Corp Bond Insurance

Series 2017-A2 Capital Improvement Revenue Bonds		

Interest Rate:	
5.00%	
Maturity Date:	11/1/2036	
Reserve Fund Definition	50% of Maximum Annual Debt Service	
Reserve Fund Requirement	$29,188	
Reserve Fund Balance	29,188	

Bonds outstanding - 9/30/2018	
$800,000	
Less: November 1, 2018	($15,000)	
Less: May 1, 2019	($25,000)	
Less: November 1, 2019	($5,000)	
Less: May 1, 2020	($30,000)	
Less: May 1, 2020 (Prepayment)	($5,000)	
Less: November 1, 2020 (Prepayment)	($5,000)	
Less: May 1, 2021	($30,000)	
Less: May 1, 2021 (Prepayment)	($5,000)	
Less: November 1, 2021 (Prepayment)	($5,000)	
Less: May 1, 2022	($30,000)	
Less: May 1, 2022 (Prepayment)	($10,000)	
Less: November 1, 2022 (Prepayment)	($5,000)	
Less: May 1, 2023	($30,000)	
Less: May 1, 2023 (Prepayment)	($5,000)	
Less: May 1, 2024	($35,000)	
Less: May 1, 2025	($35,000)	
Less: May 1, 2025 (Prepayment)	($45,000)	
Less: November 1, 2025 (Prepayment)	($5,000)	
Less: May 1, 2026	($35,000)	
Less: May 1, 2026 (Prepayment)	($5,000)	
Current Bonds Outstanding	$435,000	

C.

FISCAL YEAR 2026 ASSESSMENT RECEIPTS SUMMARY

ASSESSED	#UNITS ASSESSED	SERIES 2017A-2
DEBT SERVICE ASSESSED	

O&M ASSESSED	TOTAL ASSESSED	
NET ASSESSMENTS TAX ROLL	748	221,115.39	412,340.61	633,456.00	
TOTAL NET ASSESSMENTS		221,115.39	412,340.61	633,456.00	

SUMMARY OF TAX ROLL RECEIPTS	
DATE	DEBT SERVICE	O&M
NASSAU COUNTY DISTRIBUTION	RECEIVED	RECEIPTS	RECEIPTS	TOTAL RECEIVED	

1	10/29/25	1,372.85	2,560.11	3,932.96	
2	11/20/25	15,311.21	28,552.67	43,863.88	
3	12/9/25	187,015.92	348,751.21	535,767.13	
4	12/19/25	9,177.31	17,114.05	26,291.36	
5	1/13/26	1,399.15	2,609.15	4,008.30	
6	2/6/26	3,577.66	6,671.69	10,249.35	
7	3/4/26	343.42	640.42	983.84	
8	4/14/26	4,164.64	7,766.31	11,930.95	
9		-	-	-	
10	5/12/26	629.70	1,174.27	1,803.97	
11					
12	6/12/26	1,107.73	2,065.72	3,173.45	
-	-	-
-	-	-
-	-	-
-	-
TOTAL TAX ROLL RECEIPTS	$	224,099.59	$	417,905.60	$	642,005.19	

TOTAL DUE TAX ROLL RECEIPTS	$	(2,984.20) $	(5,564.99)	$	(8,549.19)	

PERCENT COLLECTED	DEBT	O&M	TOTAL	
% COLLECTED TAX ROLL	101.35%	101.35%	101.35%	

D.
COMMUNITY DEVELOPMENT DISTRICT

Fiscal Year 2026
Check Register

General Fund
4/1/26 - 4/30/26	826-934	$24,533.77
5/1/26 - 5/31/26	935-944	16,358.49
6/1/26 - 6/30/26	945-958	26,409.02

Capital Reserve
4/1/26 - 4/30/26	$0.00
5/1/26 - 5/31/26	16-18	$6,250.00
6/1/26 - 6/30/26	$0.00

Autopayments
04/06/26	JEA	$1,739.39	
04/07/26	FPL	2,916.01	
05/06/26	FPL	2,939.55	
05/06/26	JEA	1,979.40	
05/20/26	FICA IRS TAX PMT	30.60	
06/04/26	JEA	2,818.30	
06/05/26	FPL	2,997.64	

* Fedex Invoices available upon request
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/28/26	PAGE	1
*** CHECK DATES 05/01/2026 - 05/31/2026 ***	HERON ISLES CDD - GENERAL FUND
BANK B HERON ISLES - GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE
5/05/26 00139

APR LAKE MAINTENANCE

FUTURE HORIZONS,INC	733.60 000937
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/26 00014	5/01/26 356	202605 310-51300-34000	*	4,923.50
MAY MANAGEMENT FEES
5/01/26 356	202605 310-51300-35110	*	117.92
MAY WEBSITE ADMIN
5/01/26 356	202605 310-51300-35100	*	176.92
MAY INFORMATION TECH
5/01/26 356	202605 310-51300-31300	*	147.42
MAY DISSEMINATION SVCS
5/01/26 356	202605 310-51300-51000	*	.15
OFFICE SUPPLIES 5/01/26 356
POSTAGE 5/01/26 356
COPIES
GOVERNMENTAL MANAGEMENT SERVICES	5,413.99 000938
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/26 00014	5/01/26 357	202605 320-57200-34100	*	1,274.08
MAY FACILITY MANAGEMENT
5/01/26 357	202605 320-57200-46600	*	609.50
MAY JANITORIAL SERVICES
GOVERNMENTAL MANAGEMENT SERVICES	1,883.58 000939
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/26 00146	5/01/26 441712	202605 320-57200-34500	*	120.00
SECURITY - MAY 2026
HI-TECH SYSTEM ASSOCIATES	120.00 000940
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/26 00142	5/07/26 26-00134 202605 310-51300-48000	*	102.75
NOTICE OF MEETING-5/19/26
JACKSONVILLE DAILY RECORD	102.75 000941
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/26 00014	5/14/26 358	202604 320-57200-49700	*	279.57
FACILITY MAINTENANCE-APR
GOVERNMENTAL MANAGEMENT SERVICES	279.57 000942
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
HIC	-HERON ISLES - TLEE
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/28/26	PAGE	2
*** CHECK DATES 05/01/2026 - 05/31/2026 ***	HERON ISLES CDD - GENERAL FUND
BANK B HERON ISLES - GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....

KILINSKI VAN WYK PLLC	373.50 000944
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK B	16,358.49
TOTAL FOR REGISTER	16,358.49

HIC	-HERON ISLES - TLEE

Landscape Services
INVOICE

Heron Isles CDD	Customer #:	24245977	
9655 Florida Mining Blvd Bldg 300 Ste305	Invoice#:	9754749	
Jacksonville FL 32257	Invoice Date:	5/1/2026	
	Cust PO#:		

Job Number	Description	Amount	
346108392	Heron Isles COD	7,278.00	
	Exterior Maintenance		
	For May		
	
RECEIVED		
	By Tara Lee at 8:53 am, Apr 29, 2026		
	'I.		
	Approved Kelly Mullins
Operations Manager
Governmental Management Services On behalf of Heron Isles CDD
Date: 4-29-26
Acct.# 001.320.57200.46200
Landscape Maintenance	Total invoice amount	

7,278.00	
	Tax amount
Balance due	7,278.00	
Terms: Net 15 Days	If you have any questions regarding this invoice, please call 904-292-0716

Please detach stub and remit with your payment
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Payment Stub

Customer Account#: 24245977
Invoice#: 9754749 Invoice Date: 5/1/2026

Heron Isles CDD
9655 Florida Mining Blvd Bldg 300 Ste305 Jacksonville FL 32257
II Amount Due:	$7,278.00	
Thank you for allowing us to serve you
Please reference the invoice # on your check
and make payable to:
BrightView Landscape Services, Inc.
P.O. Box 740655
Atlanta, GA 30374-0655
Disclosure Services LLC 1005 Bradford Way
Kingston, TN 37763
Invoice

	

Terms	Due Date	
Net 30	5/14/2026	

Description	Amount	
Amortization Schedule
Series 2017A-2 5-1-26 Prepay $5,000	100.00	

Phone#	E-mail	Total	$100.00	
	Payments/Credits	$0.00
Balance Due	$100.00	
Future Horizons, Inc
403 N First Street
PO Box 1115
I  I
Invoice Number:  94608
Hastings, FL 32145 USA
Voice:	904-692-1187
Fax:	904-692-1193
Invoice Date: Page:
Apr 30, 2026
1

	

Customer ID	Customer PO	Payment Terms		
Heron02	Per Contract	Net 30 Days		
Sales Rep ID	Shipping Method	Ship Date	Due Date	
	Hand Deliver		5/30/26	

Quantity	Item	Description	Unit Price	Amount			
1.00	Aquatic Weed Control	Aquatic Weed Control services performed April 15, 2026	733.60	733.60			
			RECEIVED
By Tara Lee at 12:33 pm, Apr 30, 2026				

Approved
Kelly Mullins, Operations Manager Governmental Management Services On behalf of Heron Isles CDD
Date: 4-30-26
Acct.# 1-320-57200-46500
Lake Maintenance					

Check/Credtt Memo No:	Subtotal	733.60					
	Sales Tax						
	Freight						
	Total Invoice Amount	733.60					
	Payment/Credtt Applied						
	TOTAL	733.60					

Overdue invoices are subject to finance charges.
Bill To:
Heron Isles CDD
475 West Town Place
Suite i 14
St. Augustine, FL 32092
Case:
P.O. Number:

	

Management Fees • May 2026		4,923.50
' '	117;92
176.92
	•	147A2 0.15
44:48
3.60	•.·.· '	4,923.50
'117.92
176.92
:147.42
0.15
>	44.48
3.60	••

••	
Website Administration '. May 2026 ••••						
Information Technology - May 2026						
Dissemination Agent Services • May 2026 ••• •						
Office Supplies						
Postage ·• •• • •••						
Copies						
Total	$5,413.99

Payments/Credits		$0.00 Balance Due	$5,4i 3.99
BIii To:
Heron Isles COD
475 West Town Place
Suite 114
St. Augustine, FL 32092
Case:
P.O. Number:

	
 HI-Teih?
Tallahassee, FL 32308
2498 Centerville Rd.

Bill to:
Heron Isles
96005 Starlight Ln
Yulee, FL 32097

Click Here to Pay Online!

Invoice#: Invoice Date:
Completed: Terms:
Bid#:

441712
05/01/2026
05/03/2026
Due On Receipt

96005 Starlight Ln

Hi-Tech Commercial Access 1	1.00	$20.00	20.00	
Add-on Access 1	1.00	$15.00	15.00	
Hi-Tech Commercial Video 8	1.00	$40.00	40.00	
HT OVRC Net Pro	1.00	$25.00	25.00	
Hi-Tech Commercial Video 4	1.00	$20.00	20.00	
Sales Tax			0.00	

Tech Resolution Note:
Thank you for choosing Hi-Tech!

To review or pay your account online, please visit our online bill payment portal at
Hi-Tech Customer Portal. You will need your customer number and billing zip code to
	create a new lo in.	
Support@hltechflorlda.com Office:	850-385-7649
Total	$120.00 1

Jacksonville Daily Record
A Division of
DAILY RECORD & OBSERVER, LLC
P.O. Box2177
Jacksonville, FL 32203
(904) 356-2466
INVOICE		May 7, 2026	
Date

Attn: Courtney Hogge GMS,LLC
475 West Town Place, Ste 114
Saint Augustine	FL	32092

Serial # 26-00134N	PO/File #	$102.75
Payment Due
Notice of Audit Committee Meeting and Regular Meeting of the Board of
Supervisors	$102.75
Publication Fee
Heron Isles Community Development District

Case Number			Amount Paid

Publication Dates	5/7

County	Nassau
-----------

Payment is due before the Proof of Publication is released.
Payment Due Upon Receipt
For your convenience, you may remit payment online at www.jaxdailyrecord.com/ send-payment.
If your payment is being mailed, please reference Serial # 26-00134N on your check or remittance advice.

Your notice was published on bothjaxdailyrecord.com andjloridapublicnotices.com.
?erms: Net 30 days from date of invoice. Past due items will accrue a finance charge of 1.5% per month thereafter.
Please remit any payment due upon receipt of this invoice.
Preliminary Proof Of Legal Notice
(This is not a proof of publication.)

Please read copy of this adve1iisement and advise us of any necessary corrections before further publications.

NOTICE OF AUDIT COMMITTEE MEETING AND REGULAR MEETING OF THE BOARD OF SUPERVISORS HERON ISLES COMIVIUNITY DEVELOPMENT DISTRICT
Notice is hereby given that the Heron Isles Community Develop-ment District ("District") Audit Committee is scheduled to meet on Tuesday, May 19, 2026 at 5:00 p.m. at Blackrock Baptist Church, 96362 Blackrock Road, Yulee, Florida 32097 to review and select auditor selection evalu-ation criteria. Immediately follow-ing the Audit Committee meeting will be a regular meeting of the Board of Supervisors ("Board") where the Board may consider any business that may properly come before it.
The meetings are open to the public and will be conducted in accordance with the provision of Florida Law for Community Development Districts. The meet-ings may be continued to a date, time, and place to he specified on the record at the meeting. A copy of the agenda for these meet-ings nmy he obtained from Gov-ernmental Mmmgement Services, LLC, ,1-75 West Town Place, Suite 114•, St. Aug11stine, Florida :12092 or by calling (9o,i.) 9'10-5850 and is expected to also be available on the District's website, m,?v.Her-on!slesCDD.com.
111ere may be occasions when one or more Supervisors or stuff will participate by telephone. Pur-suant to provisions of the Amer-icam; with Disabilities Act, any person requiring special accom-modations at this meeting because of a disability or physical impair-ment should contact the District Office at (90<J.) 94-0-5850 at least three (3) business days prior to the meeting. If you are hearing or speech hnpaired, please contact the Florida Relay Service by dial-ing 7+1, or l-800-955-8771(TTY)
/ 1-800-955-8770 (Voice), for aid in contacting the Distric1: Office.
A person who decides to appeal any decision made at the meeting with respect to any matter consid-ered at the meeting is advised that person will need a record of the proceedings an<l that accordingly, the person may need to ensure that a verbatim record of the pro-ceedings is made, including the testimony and evidence upon which such appeal is to he based. Daniel Laughlin
District Manager
May 7	oo (26-0013-!N)
Governmental Management Services, LLC
475 West Town Place, Suite 114 St. Augustine, FL 32092
Invoice

BIii To:
Heron Isles COD
475 Wesl Town Place Suite 114
SI, Augustine, FL 32092
Invoice#: 368 lnvoloe Date: 6/14/26
Due Date: 6/14/26 Case:
P.O. Number:

Facllily Maintenance April 1 - April 30, 2026	..
Malntenatice Supplies '-'·'' _.,'.:,::.-..-..-.:,::,,:::::,:::::.-.·...:.: ::::,.:·:.::.:.-.'·'··.:'  . ,,.,:,..

RECEIVED
By Tara Lee at 12:11 pm, May 24, 2026	6.36
::.:::.·.:: :::.:: : .': ::::	40.00
;';(::·:.:::,25.17	264.40
:::::: :,•,:26.17 ·!	

Approved
Kelly Mullins, Operations Manager Governmental Management Services
On behalf of Heron Isles CDD	?	?· Date: 5/18/2026
Total	$279.57

Payments/Credits	$0.00

Balanoe Due	$279.57
Acct.# 1-320-57200-49700	-------------
5·,.\ 8 ---2? '
HERON ISLES COMMUNITY DEVELOPMENT DISTRICT MAINTENANCE BILLABLE HOURS
	FOR THE MONTH OF APRIL 2026	

Hours	Employee Description

4/7/26

4/14/26
0.57

1.72
T.M.

T.M.
Took out trash receptacles at mail boxes, removed debris at the playground
Re-installed outlet cover and lock at bathrooms due to someone ripping tt off, walked neighborhood and removed debris, checked and changed all trash receptacles
4/21/26	1.3	T.M.

4/28/26	2.77	T.M.
Inspection on bathrooms to ensure no damage, removed debris at mailboxes, walked neighborhood and removed debris, checked and changed all trash receptacles
Fixed fallen sign at front of neighborhood, walked neighborhood and picked up debris, checked and changed trash receptacles, picked up supplies
TOTAL	6.36
MILES		0		*Mileage Is reimbursable per section 112.061 Florida Statutes Mileage Rate 2009-0.445

HERON ISLES	1

MAINTENANCE BILLABLE PURCHASES
Period Ending 5/05126

DISTRICT
HERON ISLES
DATE	SUPPLIES	PRICE	!;;MPLOYEE

4/14/26	Coples of QR Codes with Contance Information	25.17	K.M.

TOTAL	$25.17
======
Jacksonville Daily Record
A Division of
DAILY RECORD & OBSERVER, LLC
P.O.Box2177
Jacksonville, FL 32203
(904) 356-2466
INVOICE		May 14, 2026	
Date

Attn: Courtney Hogge GMS,LLC
475 West Town Place, Ste 114
Saint Augustine	FL	32092

Serial#  26-00143N	PO/File#	$73.50
Payment Due
Notice of Qualifying Period for Candidates for the Board of Supervisors

Heron Isles Community Development District

$73.50

Publication Fee

Case Number	Amount Paid

Publication Dates	5/14

County  Nassau
-----------

Payment is due before the Proof of Publication is released.
Payment Due Upon Receipt
For your convenience, you may remit payment online at www.jaxdailyrecord.com/ send-payment.
If your payment is being mailed, please reference Serial# 26-00143N on your check or remittance advice.

Your notice was published on bothjaxdailyrecord.com andjloridapublicnotices.com.
'erms: Net 30 days from date of invoice. Past due items will accrue a finance charge of 1.5% per month thereafter.
Please remit any payment due upon receipt of this invoice.
Preliminary Proof Of Legal Notice
(This is not a proof of publication.)

Please read copy of this advertisement and advise us of any necessary corrections before further publications.

NOTICE OF QUALIFYING PERIOD FOR CAL"IDIDATES
FOR THE BOARD OF SUPERVISORS OF THE
HERON ISLES COMl\iUNITY DEVELOPMENT DISTRICT
Notice is hereby given that the qualif)fog period for candidates for the office of Supervisor of the Heron Isles Community Develop-ment Distlict will commence at noon on .June 8, 2026, and close at noon on .June 12, 2026. Candi-dates must qualif)• for the office of Supervisor with the Nassau Coun-ty Supervisor of Elections located at 96135 Nassau Place, Suite 3,
Yulee, FL 32097; (901·) 191-7500.
All candidates shall qualify for individual seats in accordance "1th Section 99,061, Florida Stat-11tes, ,md must also be a "qualified elector" of the District, as defined in Section 190,00.3, Florie/a Stat-11tes. 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 Flor-ida and of the District, and who is registered to vote with the Nassau County Supervisor of Elections. Campaigns shall he conducted in accordance with Chapter 106, Florie/a Statutes.
The Heron Isles Community Development District has three
(3) seats up for electicm, specifical-
lv Seats 2 and ,_t.. Each seat ciuries
? four-yeai- tern1 of office. Elec-tions m·e 11011-pmtisan and \\111 be held at the same time as the gener-al election on November 3, 2026, and in the manner prescribed hv law for general elections.	•
For additional infornrntion, please contact the Nassau Countv Supervisor of Elections.	• May H	00 (26-00143N)

KILINSKI I VANWYK
Kilinski I Van Wyk PLLC
P.O. Box 6386
Tallahassee, Florida 32314 United States

Heron Isles COD
475 West Town Place Suite 114 St. Augustine, Florida 32092

Statement of Account
INVOICE
Invoice# 14917 Date: 05/15/2026 Due On: 06/14/2026

Outstanding Balance
$0.00
New Charges
+	$373.50	) - (
Payments Received
$0.00
Total Amount Outstanding

)=?I	$?3_73_.5_o 	?

HERCDD-01
HERON ISLES CDD - GENERAL

Type	Attorney	Date	Notes	Quantity	Rate	Total	
Service	MGH	04/03/2026	Prepare summary and advise District Manager regarding FPL lighting	0.20	$315.00	$63.00	
			agreement terms.				
Service	MGH	04/10/2026	Review contractor comments to agreement for monument signage	0.10	$315.00	$31.50	
			repairs regarding insurance				
			coverages.				
Service	MGH	04/14/2026	Revise Happy Days agreement to	0.20	$315.00	$63.00	
			reflect updated insurance information.				
Service	LG	04/23/2026	Prepare FY27 budget approval resolutions.	0.40	$360.00	$144.00	
Service	LG	04/30/2026	Prepare Q2 updates and deadlines for board.	0.20	$360.00	$72.00	
					Total	$373.50	

Please make all amounts payable to: Kilinski I Van Wyk PLLC

Page 1 of 2
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/28/26	PAGE	1
*** CHECK DATES 05/01/2026 - 05/31/2026 ***	HERON ISLES CDD - CAPITAL RSRV
BANK C HERON ISLES - CR

FNL PMT-WALL DAMAGE-MVA

RPLED LANDSCAPING-MVA
650.00

MISC-PAINTING/SIGN-MVA
500.00

TOTAL FOR BANK C	6,250.00
TOTAL FOR REGISTER	6,250.00

HIC	-HERON ISLES - TLEE

BILL TO	INVOICE	20266	
Heron Isles COD	DATE	05/01/2026	
	TERMS	Net 10	
	DUE DATE	05/11/2026	

DATE	ACTIVITY	DESCRIPTION	QTY	RATE	AMOUNT

Misc
Masonry repair, stucco repair, and painting to the wall damaged by car accident. All work to be completed in a professional manner using standard industry practices.

This invoice reflects the remaining balance.
5,100.00	5,100.00

VISA	aff? BANK .P PorPo! venmo aff?

SUBTOTAL TAX TOTAL

BALANCE DUE
Approved
Kelly Mullins, Operations Manager Governmental Management Services On behalf of Heron Isles COD
Date: 5-5-26
Repair & Maintenance 33.600.58400.61000
5,100.00
0.00
5,100.00

$5,100.00

BILL TO	INVOICE	20267	
Heron Isles COD	DATE	05/01/2026	
	TERMS	Net 10	
	DUE DATE	05/11/2026	

DATE	ACTIVITY	DESCRIPTION	QTY	RATE	AMOUNT

Landscaping	Replace landscape plants damaged by car accident. 5-3 gallon Ligustrums and 4-3 gallon Variegated Ligustrums.
650.00	650.00

VISA -?	 ,ff(,;;;'\ BANK  aff(,;;;'\ !

SUBTOTAL TAX TOTAL

BALANCE DUE

Approved
Kelly Mullins, Operations Manager Governmental Management Services On behalf of Heron Isles CDD
Date: 5-5-26
Repair & Maintenance 33.600.58400.61000
650.00
0.00
650.00

$650.00

HAPPY DAYS OlrrDOORSERVICES
58 N Dolphin Ave.
Middleburg, FL 32068
(904) 424-0970
Hdosll@gmail.com

DATE	ACTIVITY	DESCRIPTION	QTY	RATE

AMOUNT

Misc	Remove old signage and paint both sides of wall
500.00
500.00

Ways to pay
l•Pavl:oac? -	VISA'■%1???1BANK  .,.,Q!
SUBTOTAL TAX TOTAL
500.00
0.00
500.00

View and pay
BALANCE DUE	$500.00

Approved
Kelly Mullins, Operations Manager Governmental Management Services On behalf of Heron Isles CDD
Date: 5-18-26
Repair & Maintenance 33.600.58400.61000
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/29/26	PAGE	1
*** CHECK DATES 06/01/2026 - 06/30/2026 ***	HERON ISLES CDD - GENERAL FUND
BANK B HERON ISLES - GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/10/26 00155	5/22/26 35569	202605 320-57200-46000	*	45.00
BACKFLOW TEST/CERIFICATE
P3 SERVICES OF FL LLC	45.00 000945
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/10/26 00139	6/01/26 9789660	202606 320-57200-46200	*	7,278.00
JUN LANDSCAPE MAINTENANCE
BRIGHTVIEW LANDSCAPE SERVICES INC	7,278.00 000946
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/10/26 00130	5/29/26 95025	202605 320-57200-46500	*	733.60
MAY26 LAKE MAINTENANCE
FUTURE HORIZONS,INC	733.60 000947
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/10/26 00014	6/01/26 359	202606 320-57200-34100	*	1,274.08
JUN FACILITY MANAGEMENT
6/01/26 359	202606 320-57200-46600	*	609.50
JUN JANITORIAL SERVICES
GOVERNMENTAL MANAGEMENT SERVICES	1,883.58 000948
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
360	202606 310-51300-34000	*	4,923.50
JUN MANAGEMENT FEES
360	202606 310-51300-35110	*	117.92
JUN WEBSITE ADMIN
360	202606 310-51300-35100	*	176.92
JUN INFORMATION TECH
360	202606 310-51300-31300	*	147.42
JUN DISSEMINATION SVCS
360	202606 310-51300-51000	*	.45
OFFICE SUPPLIES 360
POSTAGE 360
COPIES
GOVERNMENTAL MANAGEMENT SERVICES	5,470.56 000949
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/10/26 00146	5/27/26 80147	202605 320-57200-49700	*	1,151.25
INSTALL NEW LOCK
HI-TECH SYSTEM ASSOCIATES	1,151.25 000950
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/10/26 00146	6/01/26 443306	202606 320-57200-34500	*	120.00
SECURITY - JUN 2026
HI-TECH SYSTEM ASSOCIATES	120.00 000951
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/24/26 00139	6/12/26 9818838	202606 320-57200-46250	*	1,440.54
ELEC TROUBLESHOOTING
BRIGHTVIEW LANDSCAPE SERVICES INC	1,440.54 000952
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
HIC	-HERON ISLES - TLEE
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/29/26	PAGE	2
*** CHECK DATES 06/01/2026 - 06/30/2026 ***	HERON ISLES CDD - GENERAL FUND
BANK B HERON ISLES - GF

RPL CONTROLLER-MAIN ENT

FAILED VALVE REPLACEMENTS
915.98

MAY GENERAL COUNSEL
2,165.05

MAY ENGINEERING SERVICES
647.50

AUDIT FYE 9/30/25
3,460.00

FACILITY MAINTENANCE-MAY
130.00

HIC	-HERON ISLES - TLEE
Bob's Backflow & Plumbing Services
4640 Subchaser Ct., Ste 113
Jacksonville, FL 32244
Phone# (904) 268-8009	Fax# (904) 292-4403

Bill To	
Heron Isles CDD
c/o OMS/Governmental Mgmt Svcs Inc 475 West Town Place Suite 114
St Augustine, FL 32092	

Thank you for your business. We appreciate your prompt payment.
Please make checks payable lo Bob's Backjlow am/ i11c/udeyour invoice number.

RECEIVED
INVOICE
35569
Invoice Date
5/22/2026

BrightView?
Landscape Services
INVOICE

Heron Isles COD
9655 Florida Mining Blvd Bldg 300 Ste305 Jacksonville FL 32257
Customer#: Invoice#: Invoice Date: Cust PO#:
24245977
9789660
6/1/2026

Job Number	Description	Amount			
346108392	Heron Isles CDD	7,278.00			
	Exterior Maintenance				
	ForJune				
		RECEIVED			
		By Tara Lee at 1:31 pm, May 27, 2026			

Approved Kelly Mullins
Operations Manager
Governmental Management Services
On behalf of Heron Isles CDD Date: 5-27-26
Acct. # 001.320.57200,46200
Landscape Maintenance	

Service Delivery Fee Total invoice amount Tax amount
Balance due	

0.00	
				7,278.00	
				7,278.00	
Slandard payment terms of net 30 days apply unless otherwise agreed. In lhe absence ol a preceding set of terms and condll!ons being in effect belween lhe parties, the Maintenance Service Terms and Conditions localed al www.briqhtview.com/terms-condilions/landscape-services-terms shall hereby be incorporated by
	 reference and will govern the transaction belween lhe parties and Services being performed by BrighlView. 	_

Please detach stub and remit with your payment. For questions, please call 904-292-0716.
Did you know that BrightView now offers auto ACH as a payment method? Discover the convenience and safety of automatic ACH bill payment for your recurring billing. Please contact autopay@briqhtview.com or your branch point of contact for more information on how to sign up on Auto Pay.

Payment Stub
Customer Account#: 24245977
Invoice #: 9789660 Invoice Date: 6/1/2026

Heron Isles CDD
9655 Florida Mining Blvd Bldg 300 Ste305 Jacksonville FL 32257
IIAmount Due:	$7,278.00	II
Thank you for allowing us to serve you
Please reference the invoice# on your check
and make payable to:
BrightView Landscape Services, Inc.
P.O. Box 740655
Atlanta, GA 30374-0655
Future Horizons, Inc
403 N First Street
INVOICE
Invoice Number: 95025
POBox1115
Hastings, FL 32145 USA
Voice:	904-692-1187
Fax:	904-692-1193
Invoice Date: Page:
May 29, 2026
1

	

·.•	Customer ID	.	·-,  . .	_..	-	.
'	.cu.s.tomerPO	Payment Terms	.. '•,		
Heron02	Per Contract	Net 30 Days		
..
Sales Rep ID	.	Shipping l'/lethpd	.	Ship Date	Due Date.•	
	Hand Deliver		6/28/26	

Qu?ntity	Hem	·.. _-_,	.	Description	.	Unit Price		•	Amount• .	
1.00	Aquatic Weed Control	Aquatic Weed Control services performed may 19, 2026

Approved
Kelly Mullins, Operations Manager Governmental Management Services On behalf of Heron Isles CDD
Date: 6-1-26
Acct. # 1-320-57200-46500
Lake Maintenance	733.60	733.60				

RECEIVED
By Tars Lee st 9:52 em, Jun 01, 2026

Check/Credtt Memo No:	Subtotal	733.60						
	Sales Tax							
	Freight							
	Total Invoice Amount	733.60						
	Paymenl/Credtt Applied	..						
	}OTAL  .••	..	

•.	•·.· 733.60				

Overdue invoices are subject to finance charges.
475 West Town Place, Suite 114	• SI. Augustina, FL 32092

BIii To:
Heron Isles CDD
?75 West Town Place Suite 114
St. Augustine, FL 32092
Invoice II: 359 Invoice Date: 6/1/26
Due Date: 6/1/26 Cesa:
P.O. Number:

475 West Town Place, Sulla 114
St. Augustina, FL 32092

BIii To:
Heron Isles GDD
475 West Town Place Suite114
St. Augustine, FL 32092

Invoice#: 360
Invoice Date: 6/1/26
Due Date: 6/1/26
Case:
P.O. Number:

Management Fees - June 2026 Website Adniinisiration 'June 2026 Information Technology - June 2026 Dissemination Agent Services ,·June Office Supplies
Postage ' · •••
Copies
4,923.50	4,923.50
•.•,:··:.·,,:_,":jti';\l2  •'-',';,:./,117.92-"
176.92	176.92
•:•· •c:.'/147.42 •.'•::,:-,/147.42.•.:
0.45	0.45
·.''55.45 :/Y	\-.:55.45 .:
48.90	48.90

	
\IJHi=-Teih?
Tallahassee, FL 32308
2498 Centerville Rd.

Bill to:
Heron Isles
96005 Starlight Ln
Yulee, FL 32097

Invoice#: Invoice Date: Completed:
Terms:
Bid#:
Service Ticket:

80147
05/27/2026
05/27/2026
Due On Receipt

80147

96005 Starlight Ln
Click Here to Pay Online!

Alarm Controls Mag lock	2.00	$350.00	700.00	
Minimum Service Call Charge	1.00	$95.00	95.00	
Service Labor	3.75	$95.00	356.25	
Sales Tax			0.00	

Tech Resolution Note:
WCT Arrived onsile spoke with Greg . He unlocked the property and I started swapping the 600 lbs lock for 1200 lbs lock had to do a hole new install cause the prior lock location would not work with new equipment location.
IJH;:.Tech?
Tallahassee, FL 32308
2498 Centerville Rd.

Bill to:
Heron Isles
96005 Starlight Ln
Yulee, FL 32097

Invoice#: Invoice Date: Completed:
Terms:
Bid#:

443306
06/01/2026
06/02/2026
Due On Receipt

96005 Starlight Ln

Click Here to Pay Online!

3-11885-CCTV-1 - CCTV System - Heron Isles - 96119 Heron Isles Parkway, Yufee, FL
Hi-Tech Commercial Access 1	1.00	$20.00	20.00	
Add-on Access 1	1.00	$15.00	15.00	
Hi-Tech Commercial Video 8	1.00	$40.00	40.00	
HT OVRC Net Pro	1.00	$25.00	25.00	
Hi-Tech Commercial Video 4	1.00	$20.00	20.00	
Sales Tax			0.00	

Tech Resolution Note:
Thank you for choosing Hi-TechI
landscape Services

Sold To: 24245977
Heron Isles COD
9655 Florida Mining Blvd Bldg 300 Ste305 Jacksonville FL 32257

Customer#:  24245977
Invoice#:	9818838 Invoice Date: 6/12/2026 Sales Order: 8906892 Cust PO#:

Project Name: Heron isles: Electrical 1rouhk:shooting of downed zones
Project Description: Heron isles: Electrical troublcshoo1ing of downed zones
Job Number	Deseriolion	Qtv	UM	Unit Price	Amount	
	Labor	10.000	HR	85.00	850.00

0.00
1,440.54

1,440.54	
	[RECEIVED	,1					
	By  Tara Lee at 1:12 pm, Jun 17, 2026					

Approved					
	Kelly Mullins, Operations Manager					
	Governmental Management Services					
	On behalf of Heron Isles CDD					
	Date: 6-17-26					
	Acct. # 1-320-57200-46250			Service Delivery Fee		
	Irrigation Repairs			Total Invoice Amount
Taxable Amount		
				Tax Amount		
				Balance Due		
StarKlard paymenl terms of net JO day? applyunles? 01herw1M: agreed, In the ab?euce of a prec:edmg_ ?ei oflerms and condmons bemg m effecl between 1he pames. lhe Ma1n1enance
Service Terms and Condition, loc:ued a\ \\·w11•.b1i,.:,hl\'iew.c?mll?m1s-condi1i1111Vland,c::ir,!•?e?lces 1e1ms  shall hereby be mcorpora1ed by reference and will go,·em 1he 1ransnc1ion
?rn·een the parties and s?r\'ices ?ing p,:rfom1ed by Briglu\liew.
Please detach slllb and remit wit/, your payme111. For quesaonJ, please call 904-292-07/6.

Payment Stub
Customer Account#: 24245977
Invoice#: 9818838 Invoice Date: 6/12/2026
I   Amount Due:	 $ 1,440.54	11
Tlumk roufor al/owi,ig us Jo serve you

Please reference lhc invoice# on your
check and make payable lo

Heron Isles COD
9655 Florida Mining Blvd Bldg 300 Ste305 Jacksonville FL 32257
Bright View Landscape Services, Inc.
P.O. Box 740655
Atlanta, GA 30374-0655

Landscape Services

Sold To: 24245977
Heron Isles COD
9655 Florida Mining Blvd Bldg 300 Ste305 Jacksonville FL 32257

Project Name: Heron isles: Electrical lroublcshooling of downed zones Project Description: Heron isles: Elcclrical 1roublcshoo1ing or downed zones

Customer#: 24245977
Invoice #:	9818838 Invoice Date: 6/12/2026 Sales Order: 8906892 Cusl PO#:
Job Number	Description	Qtv	UM	Unit Price	Amount	
	Downed zones					
	Roundabout con1rollcr					
	Zone I					
	Zones					
	Graylon cnlrance					
	Zone 10					
	Heron st entrance Zone 11					
	Fron! Playground					
	Zone4					
346108392	Heron Isles CDD
Heron isles: Electrical troubleshooling of	
1.000	
LS	
0.00		
	downed zones					
	24V Solenoid	5.000	EA	110.73	553.63	
	Splice kil	10.000	EA	3.69	36.91	
BrightView?
taod'Kip!! S<!NICH

Proposal for Extra Work at Heron Isles CDD
Page 1 of2

Property Name Property Address
Heron Isles COD 96005 Starlight Ln
Yulee, FL 32097
Contact	Kelly Mullins
To	Heron Isles COD
Billing Address	9655 Florida Mining Blvd Bldg 300 Ste305 Jacksonville, FL 32257

Project Name	Heron isles: Electrical troubleshooting of downed zones Project Description	Heron isles: Electrical troubleshooting of downed zones
Scope of Work

Downed zones Roundabout conlroller Zone 1
Zone 8

Graylon entrance Zone 10
Heron st entrance Zone 11
Front Playground Zone 4

QTY	UoMISlze
.. ,,, ..,	".
Malarlal/OescrlpUon
Unit Price
Total
1.00	LUMP SUM	Heron isles: Electrical troubleshooting of downed zones	$0.00	$0.00	
5.00	EACH	24V Solenoid	$110.73	$553.63	
10.00	EACH	Spllce kit	$3.69	$36.91	
10.00	HOUR	Labor	$85.00	$850.00	

SO#	8906892			
JOB#	346108392			
Service Lim)	150	Total Price	$1,440.54	
THIS IS NOT AN INVOICE
This proposal is valid for thirty (30) day:1 unless olherwise approved by Conlractor's Semor Vice President
11530 Davis Creek Court, Jaeks(mVlllt, Fl 322? pl1. (904) 292-0716 fax (9041292-1014
Page 2 of 2

TERMS & CONDITIONS

the COl'llllld.? ahaD leoognile ord peflOlm m PQCOKl!lr,ce w.th wntte1, lerITG Wlitlen soocd!OIIIIOflfonndlhwillg,e,Oll!'foonloll'l&do11eronod161\efe<n Allma1en1111 llhalloanlolm lobid gpectiG-allOll't
WOii! focc;, corooc:10, stet ?lo	O quoldle(I repteSmllllYO wdh O)q)Cll'leOCO In lllrdecape rrellllena!Wocnstn.lc:tJon?		o, Yfhenoppleable 111 tree lfllr,o,gemenl Tho worflbr,;OdlAIbo?lefll11.nd QU114,od, lll"d61'1811be legally a!Ahohzed lo WOOi in
the us
lleentt 11nd Pl!rmts Conlrllcio1 Iha" m11nl11,n II Lllndacaj>II ('.'orfJ'a::IDr'a license if ceq,jred 11/ st!lle ot local law and wil ?orfllfy wrth d«ll&f r1011111eraquir&m11111!1d 1h11 City 8111l11andFBderelOO?fD'Illtf'.O,HWOII 1&0Hothflr11q11110C1WC1of 111w Urfeu Olt'ollr,r,110 ogrffd '-f)On/Jlt lhe l)Urtrl601 prohbded b-J lew, C:1.111:0!Tel INIIIboreqwed 10 oblalfleQ necellOIY 11nd 1equ,?pe1mt110 allow lhe1:omne11oemenl of I? SerAl;ason
the?rfy
?. T1;1Jce11 Conlracfol 89'H11 IO P8'f o I applicable lll);H. lf'lClud,ng 1,01,tt <)t Oenlirel Elm;IMI Ta? (OEl), wt.are applnble
j_  lnw"IIIIC/1 CORIJldOI' lgl&et 10 ploYlde Ge?rnll.iabi?ty ff'IIUIIIICO, k.,.om:,Wa l.illbliry IOW"E1f'll:O,WQ!1cec'1C01Tpe111?lf!W'lll»e,llndllrtf«l'lel?r,ce1eq.a1edt,{lftHOI
?omer, et ?	Ill wnbng pr(lf lo ?n,;e1111rt olWOOl II ml 1ped,ea;I,
Cofct!tdor Win flxrdh lrBlHOOllwdh S1.000,lIDUmllollllbllil'I,

h Uab! ,ty. c-...,ntraclor .,._q (IOI be katM ror aoy darrer,e lhal ?_,. t11"1 Ac11 of God defined a. eidr.rro V'i111h11 c?	Ne. eo?. e?end nHt. rGgUblllOIW or 181-1/ICliont lflll06o<I bf Ol'?f goverrvrenl oc goWITVllOrtal egen,;y, IIOf.,:)oot Of 1eg,ona1 u1"eC"genc'I, e?mo. pende!NQ. hl!e!Ui ,?ed O(.(b'eak OI' othll, medic:al avonls not caU!.ed 11/ ooo lther de._.,.,. o, laitu-e DI' peiforrnmc:11 tir,,ond the COITITlllrcla!l-f fOnoo"lllble (Qll[fOI ol Uhl!/ (JIIITy UMer UloMI drWfTIJ\aro111. co,u&CIOf WW MV0 !he ng111 lore?iele thelOlmlllOOpflottoft?COl'tlftd:Yt1\l'lfl&bfy (60)dayt
Afl'/ ?legal lll!6(JIIH, dllirM ard'Of d5?  ,es?,ng (IOl'II v.()lk l?ed that 1$ n:il Ofl pror,,!:llyowriedb(Cuslom&Jot Ml. tn:k11Cu.iomer rfflni,,oellVtft and cor(f'OI lhull bl lhO lolt ra-spol'!lll:,IIC',' oJ !he Onlorrer
ll Sub¢0tlllaet04t COlllreclOI tfl&e/VN lhe llgN lo hie qualtl·ed IUbcontr&e:tor, to pe,to,m apeclallled IIJ?OII$ or work 1eqlinng 1peclol1red equtpm?fll

Y,  Ad!Hlona\ Sll'l'lefll Arr, &ddlllonll wDrk rd lhown II' 1/11 lbovtl lptallc&IIOf'a
,rwolving edra com .,,,llbe elfl8c1Aot;1 ontt Jpon tigied" wnttenl}ldef1. ar<IWIII become an e.dfa cha1i,e over ■nd aboVe Iha 1,1,male
11) C!lncelaltOfl N;)tlliol<:JCar,.;eliallon of WOik l'rulll be le(IMtd m Wiltlngbet'orelhe
:.iew rs dilpatcood to their lrxation or C1£1om1!1 "Mll bfl lillble '°1 a 111flim.Jm rrwei
chlllgct ol 1150 \XI.lln:I t,dltdlO CIIUOmlll

The folk1,r,111g 1edior111 •h111 epply where Conlrador prCMditw Cui,1om1r Wlll'l lfea care.
M~M
I"-  Tree 8.511.n'P Rem.wci1 lfeff(en'ICl'lo<I '1,111 bfl""' es dolt to the 9'l)lM Ml)OIS!bl&
lla&adonconcM?too,nudtoIhabdl.om ollh, lfev lnrlt AddltJDl",,nlch,11.rget,WIil be l!l'Md bl U15Mfl Mm.uh eu::h u. tu: fll'.ll timl'.ed10 eoncreca ?iOk Mod truN\fl, metal rods elf. lfreq.,Hted rr«hal'lic.olgriMnoO(villblelfetMIJTtl,,r,;l b,1 donolOOdtllned
\lo!dtll lfld Geptll tie!oW gn:,r.nd klve111on e<l(l,t>Onl,I chlrge IO Ille Cuetome1 Ot&',ed bod41l 1rw;I landir;epe rrela1111r ITTll'I be. 6')0C41(!(1 CUIIOl'Tfl ahall be lfllij)Or$ble fol OQfll..rlellng Ille app:o¢.ale Ll'D9f9'()1Ald ulilfy local04' ?ny lo loctla and rruril UlldetgOlmw!ityIllies prior lo wul of work. COrlr11C101a not regp:11"1111bledamtgedor., 10 .,rdtlgrouni;l oAlhbes 1t.dl n boJ. flOl t.rnt? to. eo?  wires. ?.  arid1r,ig6t,:,n
IPfits CO<'ti&elol' a repiiu dlrreQedirllgal:,online-I 81\hit Cultomef1 ai,pefl!la
I!  wa?, o!Ullbrlly R?(O,«ownlh:Ml"l)il'lfl-.ootl of!Wl!nty-lrie pereenl (25'K) or w,:ir1,, not IO KCW)ldt.(1:.11 W1lll •SA (ll"lle•MhoM.I SOC:iefy c,I /l.lbofle?i.1'!11) 11:0MS!dt WII reql.!IIQ 8 elijr'IOO W8M11 Olllat?htV
>.tt:epfBOCe olltd COl'ltllei
???=?;??f:Sod!/':;:aei:'1?'????1i;:
perlorm the \Wik slated on lhe IIQ(I o/ Un ConlraQ If pBVITllnl hli9 Ill)( bten IOOll!ved 11-(
ColllraciDI' ?r fl'flt'll!lll lemm11e1elildllr, Coflllactor wn be elllllled lo aU 009tll of ooileclion,
•?	rea&onatil6 a11omev,;· '"' ard II Iha.II bfl ••?1'4<1 of ll'l'f obl!QllbOl'I hi OOf"b"lufl
r,tfWl'M(ICI ?I  lt'it o, ll'lf Cllh&r CO/tttlet with CUIIOtl"l&I lf'llerut al o p(!I IM!.m r!lte ol
1 5? perm::oolhl16"- peryear),orlhl,higlffi ra\epermtte,;I b(law nvvbech!lrged011?1d
ti&ltlnoe 151111y9 111'1.H ?11nu
NOTICE FNLUU: TO MAKE PAYMEtfT WI-EN DUE FOR COl,IF\.ETED W'.:fiK ON CONSTRUCTION JOBS 1/,A.Y RESL.1.T IN A MECWHCS LIEN ON THE TITtE TO YOUR PAOPERTY

,	?·,e,

	10.	Aoo!IMlo ..bbUa, Cullomtf shall? ell wlitlflt to per!Olm lhllwork CO!.ttll'ltr wn filnilh &OOl!'lt 1o 11 peuol' J0b8,111 wtl&N) Cortre«or" 10 po,tom,WOfk a, roqo.red 1:,/ the C.Or.tr&CI OI oo-,,i, ?	I 1111led lhefelo, cl,Jt\flp l"IOffl'(II bl.Isl,.,.,. hot6s and olhel ,ea10011blep111nodeol IIITIEI COl"LlaC(l)fVt11peibmtheWOfk Ill rBMOnllbfy prad:,ca' after lhe CUIII- lr'4ke5 Iha Ille av1111lallkl for peif111111111n,;o ol 100 l'IOrk.
11 Paymenl Tenns Upon&lyrvlgltrs /1.grl!llrrerd. CI.Jllorreraha!pa','Clmt1i.;:lor?,.?1he Ao,poii,ecl Pnce andlhe le<nilQng belllra:e aflBI• be paid11-J Cu!llocre! lo CollllllCIOI upon oorr?·bon of thB p,oject ?  ctherwi&e eg,eed !Oinwritirg
$,golllt.18

Kelly Mulllns
l'nnl&dNa?•

Jun• 12, 2026
1i. rorrnral,,on Jlw8 Wc.1kOrde1rmy be I01ml'llltedbflhe elhe1piirtyWllh orWllhout-:aoo,o
upon ""'°"l71workcbyl lldilrawtitlenno:;oo a.AIDm!rwllbo 1e(ll.ired1op.,y loral
?te?b ?o<IaOOwolk .:o,rple1e to1MObit Of telfl'kl\lltionand?ason,ble.:M'Off ll'IWIW Ul df!JDt,llinl"9
1,1_ A&igm-.!111 Tue C?OlfUI al'd IN cortroctor r?tJly lllOO ?i5.lhl!1,
Brlgh1Vlt'W llndSC•fHI Sarvlctt, Inc.·conlrt<IOr

lrrlgatkm M1111.9tr
p1111ni!lft t?&Orl. eH,gr>e-es and legal represeRIINe to the ou..er P'!rt)' \Mlh respe« toed cownonl9 ol ? Agetmenl Net.hi!, \he OJslorrer flOI ltJ!I t:onll8'tor stoan 8SSIQA GI1,anster any ,111eie,1 mltus Ag,e<errefll W1lr,:)t( Ille wntte11c:iome111ol lho other p,ovided hQ\wver  Iha! com.erot l!.h!l1 no1hi! ll!q{l'red ID awg? the Agleem?nt to llf'lt oorrpany
v,tui:h wrvols II cor1rolled b-J or tt trdar comron tor11cl w,tlt Con!Jit:10, or Ul
CM1Klion will! fllls,gnmenl IO eo ,ui01e I)! !"-'llleofll to a mergar gale ol o? (I(
subllart.ianv ._. 01 ,u. -.111:& or oqsty aoevnt>t& co1110lldabon. cha? DI conlivl ?r
co1po,-o1e 1eo1giiN2B11D11

u 0.M:lalffllll TM P,opo,MI waa e&timalld ancl prced baaed i,pon a ale 1-lil and Vllllal 1m.ptC11011 f1omgrou-dklve1UllfO ordi1111r; msans. at OI abOultoo wne lM proposal was prepared The pn¢e qu,:,led ,n P'lt pr0p0111I IO I lhfJ Vr()rk 11ete1,be(J, If, tl'le INUI !ii \hat
giOllfld level w.ua1 1nspec1-,;in aod 1herelora OU' c«rpany wi1 rd bl! ',abkl for 11"'1 addllOllal 00W Of daflllgH lo, add!IOllal ¥,Ork ? desrobed hN?I\ •" ?tie bl eny lflCIOOl'IWacoidettl1HU1:1tg f1om C:OM,IIOl'III, lhill were flOI asoefl,rnal:la tr,, Mid gtound
?, _,	IMpKbOII tv Olcl.NJ,Y munt. fll the dirG	?kin-· pert:ilrMd C-o/1111Klot earool bfl held r?ble loI,/Nlr,)'i,1'1.0I o\hel'W,se h,ddon dl!locil ,.,,, 004fK1r,oWOl',lprOPQ11edhele111eanrd gVafOnlN el!aCI. 1et1At1 Prolel?nal e,.,,.,_1mg.
arch4ew,l't1. ant1101 IQ.rJ"Jseape dei,ign se"'1Cfl ??'I?1 ore not iroh.loerJ In
ltd /1.g!Hmonl llnd $ha? not bll pt'OV!dl!d 11/ lhe r.001? Mf dtllgn d&r?a 111 Iha
c.ontJDCt ()o(;l.ltmf'III !It lhB llole respor,s,bility nl IN C\Jf,lo)l'Jltf JI Iha Cu:!IOl'Tllr mJI.I
el"IQ&98 11 l,c.ensed er,ginttl althled aoo\'.11 lllndscap& ?	?oreu10/'IIII anv C051&
COl"IOl!rnr,g lhoso l>Klgn i><)IV'()(l'I a,e to bfl pad 11-( the r:L1Strxro1 dreeo, 10 the deagner
Juwan l.a1111r Duprff

l!lb I:	3461083?,!

8!1068!t2
Juna 12, 202.6

$1,.U0.54
 Juwan Dupree

From: Sent: To: Subject:
Jennifer Mabus
Thursday, May 28, 2026 6:24 AM Juwan Dupree
FW: FW: BrightView Landscape Services, Inc. - SO# 8906892 Heron isles: Electrical
troubleshooting of downed zones

Here is the official approval for the repairs. Can you let me know when you can schedule, I will reach out to Greg the landscape chair because he wants to know where all of the shut offs are for each controller.

Thanks Jen

From: Kelly Mullins <kmullins@gmsnf.com>
Sent: Wednesday, May 27, 2026 8:21 AM
To: Jennifer Mabus <Jennifer.Mabus@brightview.com>
Subject: Re: FW: BrlghtView Landscape Services, Inc. - SO# 8906892 Heron isles: Electrical troubleshooting of downed zones

Good morning Jen,

I hope you had a nice holiday weekend. These proposals are Approved. We would either like to be present when the repairs are made or if that's not possible, please take some photos of the repairs for our records?
Thank you and I hope you have a great dayI Kelly Mullins, LCAM
Governmental Management Services

On Tue, May 5, 2026 at 5:05 PM Jennifer Mabus <Jennifer.Mabus@brightview.com> wrote: Kelly,
Good afternoon, we have attached the recent irrigation inspection and the proposals.  As mentioned before, we are
having the pump technicians check out the pump just past the playground later this afternoon.

Please let me know if you have any questions.

Thanks Jen

BrightView?
Landscape Services

Sold To: 24245977
Heron Isles COD
9655 Florida Mining Blvd Bldg 300 Ste305 Jacksonville FL 32257

Project Name: Heron isles COD: Replace controller al mnin entrance Project Description: Heron isles COD: Replace controller at main cnlrancc
INVOICE

Cuslomer #: 24245977
Invoice#:	9818839 Invoice Dale: 6/12/2026 Sales Order: 89 12962 Cusl PO#:

..
Sumdard payment terms of net 30 da)'? aprly unle?? 01hetw1?0 a;reed In the ab?encc of a prccedmg SCI of term? and corn.ht1ons bemg m effecr be•ween 1he µru-rte?. 1he Mam1enance
Sel"\·ici: Term? and Condi1i011.S ]l,.:a1ed a1 www.t ri;1,hh·iew.c,m1'1ero1,-comli1ioi\?n?m..lsc.1r· ,,' I"\ C,-,,, r,·rm, ?hall hereby? incorpora1ed by rererence aud will io1·em !he tran?acuon
-·------be-tw-ee-r1-lh-e p-a-nie-?-an-d-Se-n-•ic-es-?·in-g·p-crf·on-n?-d-h-►'  -Br-i?-ht-Vi-?w-. ---------------·-----------------·-·-------------·-·---·-·-----

Pavment Stub
Cusfomer Account#: 24245977
Invoice#: 9818839
II   AmountDue:	 $967.96	II
Invoice Date: 6/12/2026
Thank yo11for al/owi11g 11s to serve you

Please reference the invoice# on your check and make payable to

Heron Isles COD
9655 Florida Mining Blvd Bldg 300 Ste305 Jacksonville FL 32257
Bright View Landscape Services, Inc.
P.O. Box 740655
Atlanta, GA 30374-0655

BrightView?
Ul'>IIKIJ>f St1?k.tl

Proposal for Extra Work at Heron Isles COD
Page 1 of2

Property Name Property Address
Heron Isles CDD 96005 Starlight Ln
Yulee, FL 32097
Contact
To
Billing Address
Kelly Mullins Heron Isles CDD
9655 Florida Mining Blvd Bldg 300 Ste305
Jacksonville, FL 32257

Project Name	 Heron isles CDD: Replace controller at main enlrance Project Description	Heron isles CDD· Replace controller at main entrance
Scope of Work

QTY	UoM/Slze	Materlal/Descrlptlon	Unit Price
Heron Isles COD: Replace controller at main entrance	Subtotal
Total
$967.96

1.00	EACH	Hunter ICC2 Convenllonal conlrollel'	$474.54	$474.54	
1.00	EACH	Additional module	$153.43	$153.43	
4.00	HOUR	Labor	$85.00	$339.99	

for Jnlern?I u1a only
SO# JOB#
Service Line

8912962
346108392
150	Total Price	$967.96
THIS IS NOT AN INVOICE
This p,oposal is valid lor thir1y (30) days unless o\herwise approved by Contractor's Senior Vice Pres1denl
115'30 O?vis Creek Court, Jacl<.sonvdle, FL 32256 ph. (904) 292-0716 lax (904) 292-1014
Page 2 ol 2

TERMS & CONDITIONS

	I.	1lie conllldor WU le;,og'UI and perlOlm 11'1 IIOCOld&roco w.th wnnen lll.11111 Yrritlen
?IQII'1)'111llnd lhWl?only O)fllairedOI Nilerred10 lleft'ln All mittenall lh.llf QOnform
lobld 11pe,:ik11.ti6na

!. WOiie For«. Coru&etor wan dnlgne,le e ?t.r.ed 1ep,t1M1Calive w;th e.peoence m la/Qcape m11111.en&?oonstiucooo I.Wooe$ 01 v.tletl11."'icatlo in tree manngtr111r:t The?lon)e11.hnlbe c,o,rr,peltnl end qualified. and ehltAbo?U.,,al..(.l'lonudloWorklfl
1t,e us

.,. Oten:s.e er.:::I Al!rnJts Cont?or sh1l ffl!l1r0>11 e Und1eape Cl)l')lraj;lor't Lee...., If niquued bf Sullu 01'°CIII IDW, arid w.11 conJIIV Wllh an WJtr hotf\se 1eqvlfemeru ollhe City, Slate Md Fedallll GGvelTITl!nl1,H WI II H allothi,r 1e<µrerrentt of lf,w Urfft.s
OINMHO &geed l(l(lnl)'flhe pelbffor p,ot,,tJ!edb(IGw,CU910ll"Ol &h!IIIDa reqitedlO oblain all neeea111y 8ni:l leqttfe<l pe1flltl to allow Ille rorrm!IIIUfnlfll ol1Nr &!MCK on Ille p,opaity
?- ra .. Contred.or IIQIMt 10 pey ,? aJ)j'.llicable IP-	vieluding MI01. 01 08/'lr!llll E>S:l'&O To (01:T}. Vffl81e appheeble

lnw.1moe Con'rador agieealopr<Mda Oenenil l.i.!rbhty ln1ur11nee AlforrDIMI I.J,alllity 11"6U&nee. WO!ker'I CO!TP9fl'IIDOfl lnwrallOO. arldarry O!n&r IIBUllnol r?ed b/ !MOC CualO<MI, M apac4,ed rn Wflllllg pn)f 10 ?mere oWlOO( II no! lpl«ftd_
ComDC!ol' 'Mii lurrohIO'IUl'aroe'KoU! SI.OOOD111ml\Olll.ibl:ity.

ft._ l,Jabldy Contractor 8-haH OO'I b!I ILllble for 8rr/ dl!Nglll Iha\ o«UI from Acll of God da!Md II eld111n1 wealhef c:oodtJ001. r,ni Hr1hq\.leke ,,, 1100 nJIN, r?	or rHtnctionl l'Jl)olitd b/ Ill"\' govtinmtrll or gcMfi'mlfllll agef'C( nal.o!MI or regonal erret?V, eproemc, penoem,c. l"oe4'1h related «.ttireek or other ?•	(IVtrU Mt ullied t,,, ona or olher dNyl, or fai!\.M"e of perlDmBOCe beyond lho eornno1¢ia11-f IOMM&bllt oonllol of eflll(rf potty lN'dt1IMMi ci/CUll"Bl&rou.. Cortl1lclof (WM. havll' ttle-ogt,t 1011r,ego11111 tno 1erm1and pric:,tl ol tllllCOlllraa Wllrln eoty (60) day&
,. luff ilegal llUSp!l:U. dlliml and/or damagn 11""111"9 lromv.o,I( 1eque61ed lh!II is rot Oil
?rtyow?OAl.otll!tor not U'lda! C\/610fl"llll ln!IMgerTlll1ard oortro/ah!I be lhe
10kt totl)Oftl,t:rlly ol Iha CUII.Olhltl

	I.	Subconlrnt!OII Contre,c;1or IIIIINM lhl righl 10 tw111 qu1111l1ad &ubcOR.fBClOIS lo
l)eflorm1peeiollze<1 fune(lom OI work reqlJ"ring 1peclallled aquljY["llf\\	•
..i. Ado11orull &r1\U,e1 Arr/ llddillonal work no! st-own 111 1h11 above 4p,tO?allOfl!I invoMng &!dl'lll c:ot.t&w,11 be t:.»eufedontr upon11gned wn111? ordels. and.WI bllcome 1n 11,vac:hargeover and al»Je lh& 1111,r,a 10
IS  Cl?bofl !lkil!OII o,I caric..lL'ltion OI wOfit mAI tM!I IKIM!KI 111 Wfr11r,g bbloie ?
Clew rt ct:tpetched co t11e11 locallon or CUSlomer Y,t'J bll liable bl' • rrmmtlm \nrtel
®rge of S150 00 end b,Ved to C\$omtr

Tho rollcr,,,11tg uctions aha! 11ppt,, wl-ourc1 Contraclor provide,; Curilornu W>1h lieo care

16. Tree & StUlll R?I Tifft rell'IOVl:(IIMII be Cl..t 115 clolO IO!ht l10tJf1d al l)Ot-tibto besedOll COtldlllOMtoor oo)d IOltG b:Jllom oflhll lfOO lruit Add1.ION1lchilr? w.11be 111'1,ed lol ln!leen hall311h 11.dl H 1M.not limled lo Gonctele bl?k ti'led lNNl:B, mtllll
l'OIIO. ecc tlrequnlltd?rll(:GlgnnrJing ohl&iblo 1/eetMfP'M? be dot"I0-10 11 d9fiMd
\\4dlh llnd deph below i,OIJnd Jaytl 8! 11n ll(lcll.lor,al ?rge 10 !he Cl.IS.om!/ Oetin&d b6dd'ill 11or:l landseape m11!e11HI mar be 1-f)tQfled CLIIIO!l"el shat be [lHJ101161ble lol corucling 1h11 app:oprirlle U'lde1gr0Urld uUly ?or c:orrpiny to locale an:l rmlk tnJergrOt.l"d??ries p,1or1011.11nofw,)lil. conrot1or nnoirnpon1ibledarrege dcoe
lo mdari,ou,d ul?  etdt asb.J nol ?lmed to, eatlet,, Wllet,. pipes end ,m,g:&bl,r, part& Cortr'8Ctor "o\111 repa,r<ferreged1/rlgat,on rinff 111 the Cultorr,er's ?•
n	Wet,,,er °'I.Joltolity Req.,ests for eiown thnr,,"1,ntircon of rwen1y-rive peroanl (25%)
WOOi ? 111acoorcJMW:e With ISA (inlemelt0hll1?I',' or ??1.thJ111) e111Nlllrdl
"M1 re<pre a 11g1"16dwar.,i1 ol liablity
Accep1anc,: ol 11,11Cor1raeI
9/ 11?.ng ? <loWnel"t CU51ome, eo,-ett 10 Iha bnmllonol a 11/Xflrr,g oonlfatl end to 1he lennli and c:ondil10m eel bllh here111 CUl!Ollllr 18?eril thel Contretlor ii alAnortz:ed CO pe!blm Ille Yll)tk eleled Oil Iha face of tin CortlacC II p!IYITlll1 hBS not be-en 1eoeh'od ? Corhot!or pe< ptr;llll!r1 tern.heraunder COl!lredo1 eh!III be er(dled lo a? antsd ooUec:bon
1nclud<ng IH&On&ble at1omey1,' IRa end ? 1hel bo "?	ol' any obhgabof\ to COt'uMI perbrlll!lnoe ..n1e1 ttvt or el1( other CO!ired wl1h CI.Ololl"l!I• lnt11ret.1 111 a per IIIIYU'l'I 1111i. or 15'1i per n»rtn(IB'lto ?  yt,a1). or the hlghllel nite pellTllfed bl law. rrey bechllrgedon?id
bolaf"CICI 15 ?  ohN 111•ng

NOTICE FAIL?E TO MAKE PAYMENT WI-EN OUE FOR CO?A..ETEO WORK ON CONSTRUCTION JOSS MAY RESU.T IN A MEOW,,IC'S UENON THE TITLE TO YOUR i"AOPERTY

Ill. Aooeli&lo .bbiS?e. C1£1omer !!hall pr1Mde 1111 uW.,es lo pecfonn thework CIJSl.an)I Bhilll lurniah ettet.& 10 aa palls or JObad.e whe,e Cor111tc1D1111111pelf01111work as reqr..ared by ir.e COl'llrad 0/ Olhor functiOM re I e led thllt10. d\wlr,g r',O,,'ITIOI buainH& hoin and o\hef reasonable pellCIWol titre Cortnictor wiu pertorm thlr work o,s 1ea:,01"111tf praaa,I allerthe Cr.n\ornel INkeslhe e;tg ltYII?IOI pe,r!01ffl!lnoeoftheWOlk

	10.	Pay1T1el1 Teuns \Jp:ln?lt\is ?eemelll.C\$orrel11\8IP9't'C()fl!f&:I0150?dll'le rtoposed Pnce ,uidlhe ,errewmg bulllnee &heH be paldW Cuslon-er 10 Conllftetot upon c:,onµ?110n ol 1/>e proied ?  OlherWi&a agieed loInwnting

K?ly Mu11tnJ
A4nl!dNlllll

J11n-e 1l, 2026

I?. Te111J118!.on TMWorkOrderll'll)'belemir1111lodWlhe etherpatty'll"llh OlwllholllC:llUIII t.p111 IIGW!n (71worl:dayti advance wnl1on nolioe Cmlo;ner will be requred lo pa)' lor 81 m!lenalt f)ll"dwied andwortcon1)1ole lo tha d.,Co oflorninabor. and rca&onable c:hmgH
,ncmed 1/1<MO'ObllZlllQ

'·'· Awgimert Tl-., C!IIIOIT"Jll and the Corol!WII l?h'O!y. bird lllemselvea. tl"ell
BrlghtV!tw lar.dlUpa SuvkN. lr.c. 'Con1.-.c:tor·

lnlg1tlon M1n1gtt
S,grlll!U'll
p!.rtnl!II. 8UCOl!H011. M?	II.rd l@gzll 11!p,HeltalM1 IG lh!t olher pi.rtf 'MIil retpeet lOe? C:OYeollnlS or Im AgOGIMl'll NeMel \h(I Cul/.O!'l'el flOI 1M C?o,,t,aq i!IWIJll or 1ransre16ff/ lft11n1inttu Agleollt!l'll wrtnGtA tneW1lltffloom4n.l o/ IN cth&r pcCMded l"IOY4Yer. lhal eonsei1 shoU no! be 1equre<1 lo? 1!"111 Agleem::rit 10 81!/ 00fllllll1/ v.hleh eGl"trOli, 11 eortrolled 17/ OI ? Ulder conm:m c:oruo1 Wi\h CMV&cl!OI Ct 1n
ooflr'ltldion wrth auignmenl lo an aff1ha10 or p.nuant lo II mellJ8r. sale 1)/ all or s?artialtj ah of 111 auelll or eq...ty eecumfflll oomofldalon, changEr tlf c:OIVQI OI
c:orpOll!IIO IIJ.'Ol(JO(llllllion

•?. Drsclaunir Hn p10p0WI was estiITl!lled and prDed b:ii&lld upon a &le ,. I ano:I _,
1nspec:t10r1 f1omi,oood level using ord:Mty means. 111oc abolA \he lllT1e11111 pro?lwe-, jllepared Tho price qu:ttd intlvs Pfopo&ill IO I lhl WO!"k oot;Oribed, inthe r? ol lhal grot.n:I save1 w.;UIII 11"19pec:WI\ !Ind lhe1t101e QU C:Oll'pall'f 'MIi not be l<ablo fol Ol'f/ 11dd,llona.l 005!& or d-amaij'?S /0( adcUional w;wk l"QI ije;cr.()e(I herein 01 ha? br en,
i?nl$1M?• rovu11ng f1omoond?I008. Iha! were not •oef\anebl@ b'f Mk.I ground krwl viS,U[Jt ,mpeeoon bl C1d.n11ry nlElll!'IS Ill 1h11 \me uk:I impeel1011 wa, performe<I COl'lnttor ea? bll hel:I 1,npoo&,ble !or IJllkf"IO'l',fl or?	hidden dtleell Ivy OC>rledM!I WO/kptopoaedhtreiotMf..:ig?1"6flltee?? ,NUii Prole&:wl'lillfi'glleonr'il 11rdvlec:u.u1. andfOI laodlcepe tle,ign e&rv.cet fl)es1)II SeNioet"l a,e net 1!1:lll.dlld ,,., ua .Agremenl erd lhaM oo1 be prOVldad by !he Cootllldor Pnf oeeign oerea,111 the Cortroel Docum:nt, a,e lhe lole re"Spons,blltty ol the C1111omer II \he Cllllorral rrost
eroago I hcen:!,t!d t!"ll)if\H!I, &ld""d.e(( 11nd'or lafldlalp11 ?	piOl'nsional. 11"'i 00$(S r.oncetl\"r'lg?e  Dtiign Serva& are lo bll pi11rl W the Cuslorn!r d1edl( to\he cleJ.lilner
"""""'
Juw1n larmir Duprte

Jur.e 12, 2026
 Juwan Dupree	

From: Sent: To: Subject:
Jennifer Mabus
Thursday, May 28, 2026 6:24 AM Juwan Dupree
FW: FW: BrightView Landscape Services, Inc. SO# 8906892 Heron isles: Electrical
troubleshooting of downed zones

Here is the official approval for the repairs. Can you let me know when you can schedule, I will reach out to Greg the landscape chair because he wants to know where all of the shut offs are for each controller.

Thanks Jen

From: Kelly Mullins <kmullins@gmsnf.com>
Sent: Wednesday, May 27, 2026 8:21 AM
To: Jennifer Mabus <Jennifer.Mabus@brightview.com>
Subject: Re: FW: BrightView Landscape Services, Inc. - SOIi 8906892 Heron isles: Electrical troubleshooting of downed zones

Good morning Jen,

I hope you had a nice holiday weekend. These proposals are Approved. We would either like to be present when the repairs are made or if that's not possible, please take some photos of the repairs for our records?
Thank you and I hope you have a great dayI Kelly Mullins, LCAM
Governmental Management Services

On Tue, May 5, 2026 at 5:05 PM Jennifer Mabus <Jennifer.Mabus@brightview.com> wrote: Kelly,
Good afternoon, we have attached the recent irrigation inspection and the proposals. As mentioned before, we are
having the pump technicians check out the pump just past the playground later this afternoon.

Please let me know if you have any questions.

Thanks Jen

BrightView?
Landscape Services

Sold To: 24245977
Heron Isles CDD
9655 Florida Mining Blvd Bldg 300 Ste305 Jacksonville FL 32257

Project Name: Heron isles: Failed valve replacements Project Description: Heron isles: Failed valve rcplaccmcnls
INVOICE

Customer#:  24245977
Invoice #:	9818873 Invoice Date: 6/12/2026 Sales Order: 8907609 CustPO #:
Joh Number	Deseriolion	Qtv	UM	Unit Price	Amount	
346108392	Heron Isles CDD Across from playground	
1.000	EA	
915.98

Service Delivery Fee Total Invoice Amount Taxable Amount
Tax Amount
Balance Due
..	915.98	
	RECEIVED					
	By Tara Lee at 1:12 pm, Jun 17, 2026					

Approved					
	Kelly Mullins, Operations Manager					
	Governmental Management Servicei					
	On behalf of Heron Isles CDD					
	Date: 6-17-26					
	Acct. # 1-320-57200-46250
Irrigation Repairs				0.00
915.98	
					915.98	
S1aridord paymenl 1erms of nc130 day? rip(lly unle?s oll1eJW1l>e agreed. In the ab?ence or a precedmg ?I of lerm? and conch11on? !xmg 1n effec1 be1wc!!n the pa,uc?. 1he Mamtennn.c Ser\·icl! Term? and Condilion\ lcn::alcd at www_1rh•hl?iew.comll?rm?•COndil1?_1•!!_.!!_?_,_;:r?-scrv1.:?? :r, ll'  ?hall hettb)' be mcorpora!ed by reference al\d will govern the 11ansad:1m
-----·--be-1w-ee-n-!h-e p-n-rti-es-an-d-S-ef-l'k-ts-b-ei-ng-p-er-fo-rm-ed-b-y -B-r-ii-:-h-t?-----------·-·-·---·-----------·-----------·---·	·-·-·-

Payment Stub
Customer Account#: 24245977
Invoice#: 9818873
Ii  Amount Due:	$ 915.98	II
Invoice Date: 6/12/2026
Thank )'OIi for allowing us to serve you

Please reference the invoice# on your check and make pay11blc lo

Heron Isles CDD
9655 Florida Mining 131vd Bldg 300 Ste30S • Jacksonville FL 32257
Bright View Landscape Services, Inc.
P.O. Box 740655
Atlanta, GA 30374-0655

BrightView?
Lir.d?•p,r s.t,VW:u

Proposal for Extra Work at Heron Isles CDD
Page I ol 2

Property Name Property Address
Heron Isles CDD 96005 Starlight Ln
Yulee, FL 32097
Contact	Kelly Mullins
To	Heron Isles CDD
Billing Address	9655 Florida Mining Blvd Bldg 300 Ste305 Jacksonville, FL 32257

Project Name	 Heron isles: Failed valve replacements ProJecl Descnpllon	Heron isles: Failed valve replacements
Scope of Work

QTY	UoM/Slze	Materlal/Descrlptlon	Unit Price		Total	
Across from	playground			Subtotal	$915.98	
t.00	EACH	2" valve Coral Reef/ Heron Isles parkway	$344.49		$344.49	
1.00	LUMP SUM	Misc. PVC pipe end fittings	$61.51		$61.51	
6.00	HOUR	labor	$85.00		$509.98	

For lnlemal uae only				
SO#	8907609			
JOB#	346108392			
Service Line	150	Total Price	$915.98	
THIS IS NOT AN INVOICE
This proposal is valid ror thirty (30) days unless othelWise app1oved by Conlfaciot's Senior Vice President
11530 Davis c,,ek Court. Jecilsoriville. Fl 32256 ph. l904) 292-0716 fox (904) 292-1014
Pave 2 012

TERMS & CONDITIONS

1. The Contrad.01 l!h:eD r?	end perl04m in IICCofdi,l"Q! ....,lh wotton te1m. Wflllen &peeil'lC.!II?endlti'Nlr,g& Off( COlllline<!OIIBler,eolo he1e,n Allllllli.1111.111WU OOftOlm toblll t!pl'IC<!.clbons
l. WM Foru. Connictor &hall dfflgrale I ?rifted repree,enWivB Wllh Glq)tf)ef'CG In lbrdse&p& (1'e.ll"llena?COMlr\JCtion l4llJ8<lm Of when11?.!lble Ill tiff 11\!Mgtmelll The 'M)(l(brce lhaUbO compelelll eod qw.blied. 11ndshed be iegaly 11.Ahonled lo .VOik in Ille US

.I. UCtf'M and Pertl"IIII COnlroi:tOI .,, •• m,,1111"' I Lendlc.,po COl'UDGIO<'• locam d 1oq,.irld bot' su«o or?• IIM, erd Yotll c:orrrAY Wllh ,n ? hceree 1?\.Wornontt of l"6 c,cy. Sl11t111rdfede11I?rm'.!lntl, HWOIL H a!lolhN 1e-q,.il"emu-O ol ? Ulitls Olhel",\tl.11 eg,?? D,' tne pllftlHOI p,'Ohbrled D,' lnw, Cul!IOl'IJM" gh,dbe1e<pred to otta,n eunoet11111ry 1/ld req..1ed pormu toallaNlhe c01TJT1Bnceme/ll or the 5aM::Olli ori
Iha prl)f)lltV
?- T6-.e&' 001'1tl&d01 l!QIH'II lo pay ,a lps:,fie4b!o 181:ff inetudir,g Mi&. 01 Getlfflll ?isG Tex (Gen, whllot l?ble
J. lr-..nnce Cotir&ctOI &gr-lop-OYXle Gene1a1Leb.t.ty lnaurence, Alr!Qff'tlt,veL.iablty lr'lllllll"Ce.Wcxlle(&COJlflflMMIOl'IIM!.118nee, aridBfl"i Olh&r iMU'Bt'G-11 lequ:t"trd f1r'\lr,YOt ClBIOmll. M iped.otd Ill Witt•? poo.l' 10 ?r(	o/ WOfk ,, r.::11 1pec.tied CoOO&Ctor w.R o\.rrnhinn.rarceWtth Sl.000.llllimltollllol!l\y.

"· Uablhty: COntreelOI shall nol be bebll ror erf( dllmage Iha! OQCl.dl rrom ?- or God de-fined II eldf8IT'II wulhe1 c:Ol"dl',oot. In. nnh:jualul. et and	tegi.Cal!Onl or ret.lritbOn11 lflllOlled l7f llrPJ ggv11rnrnant or QCP,'9inlnl!/llal agl!l'iey. 111111Jo1111I 01 l?OOIII tl'l'IM?Y- IJ'.:l(len"IO, pon,jelTae. health lffll:lld °'-Ab(HII OI' C,,h&1 rnediclll evertl not
c:al.lled t,v OM or O(.hel de!!lys « loil\Je of potfOfll'91lCII beyond 1h11 C:Otn'J'elcie?
renonable o;,,i1ol ot e?her party llndo!c thl!ee brtul'TlllnMes. COrtOOOI lhaK hsve the nghl lOrenegolllll.O Iha181RW eldi)'lOIS ol' lhilCortre<I. WIIM wry 1801daJ"'
1.  Mt ?I  1respu.a. dairra 11nd/ol da,rageti ran'1.,ng lromv,cuk l?ed11\111;, n)I on
?ltyowned t:1/ CustOo"mllf 1'1)1 lrderCuslomH mll'iltlll!ITll!1"!Iof'd oortJDI M!IM be the &Ole letlponl!bll:y ol' lhe Cl.mlO(MI
II. Suileonlrl!Clora ConllllClor 18MIVe5 Ille righl to hire qualified IIUbconlfflciotB 10
,:,&dorm 1pec1at1zed func!lons or work 1eq1111rg 1peelatiNd nqu,pr'llet"II
?- Addillonal Sel'o\OH- Arri eddihonal woflt nol ,oown 111 the abov-e spec:,iflca\10115 rt1volYing old,a e?a WIii be e:,acutl!!donly upor. tl?nd wntten orde!&. ardwillbeeoma 111'1 01'1111 Chl!IIIII!! OVff 11.nd llbcJvtlha e1l 1mal&

	10.	A.eoffllo JJ?ilt. o..s.t.?1 INII pwcle au ucilrtie& 10 perlonn lhDwor11 Cu1u:rrer Vl,'IU furrah l!ICQl!U\o el pans ol pbP,lle Y<tiere Corlrador m toperfo,mwork as reqlllfed i,,- Iha Conlr.Kl o,-olher ftn:llOllS releled !herein. dunl'IQ rormal bu!IIIIK'S Ml.n and o\hel le980l'lllble per,o,;b ol 1? Corinli:IOI wJI peilorm lhewori! • 1easonabfy pf&d<al 1110, lhiCIJltO<Tlel lfl(lkel lheIdeB?adablt lor performsiro::e of the work.

II. Paymanl TOI? Upona.ignrt1gtl'a Ag:H?.CIAl?I tfVl8P31Col'(raCIOl50'AiollM Propo58d Pn«t and the 1emanr,g balance 1ha!I be paid ti/ C\.ISIOIMJ 10 CCH"U&el.or UP0fl
?tlOf'lollhe projeduries.sOlherwi,e eg,-eedto!<twnting

I?. T1111rmatcn. ThlsWoikOuje1oorbe1orrllo111edl1,-the ethe1pa11ywllh 01Wllholl:Cat1M1 upon seven {71v.or1«tily& i,d,,o/'ICe wurton r.otx:e Cmlome1 w,nbe reqllfed lo PIIY lor au
,mtel!ilb pun;hllsed andwoit<:onl)lo.la lo 1h11dalcl ollerl11"5?n ond1an110Nble c/\!lrgn
15 OtnecUllton tblte.eofCar,;e.llaton o1 WOik n-ust be 1ecelYICI in wntlr,gbeforelhe crew m tnpalched lo lhe1r lol;:e.tion o, Custome1 v,,11 bl llatje ? a rnilWfllfn 1,ave1 charge of $16(1 00 i,nd blle(I10 C\<llomei
The following HClions 1ha11 .e?  W/'11110 Conuticto, l)IOvl<let Cur.lomar wl\h tree C-alEI
?-H
11>. TIN & Slun,:, RefmVal T1eo1 rem:wed"MU be ou\ a, dotl;I lolhe IJOlm Hpo5,Blble ouedoncond?ffl IOOll'IIIJ<l !Olhelxl!lomol'lhe ireeui.rit .IMtJonlllo;l\algellwil tie
?	br ureeenhilurdte?H, tu.rd ?mlecllo c:on::,e(Oixio:lr.ri!lecl11111lics. irem1
roda, olc. llrequallled/l'OW'll!Jll()!lll1'JlCl:nllolV19,1ble lreeollnll"Mlbo doneloe4M? l'Mllh ud Olplh below groin:! lfival lit an ltdclbon81 chllrge lO ltie CLISlome1 Oo!.flned baekl'.U and 16ndlcetia !'MIU!&! h1Wf bl l!)eCd'led ClJ!/IOrqt U>l,I be·?Ill cor(acl>ng 1he aPJ)loprit[la tndo1g,:? IAUy locaTor ?l'l"f lolooa!e ard miuk uioo1'1(1U"(l ullrrty hrespriol lot.lll\°'worlt Conrac1011:1ro1iesponsibll di'irffi£11done lo ir,datgroood Lfll:llm 1Wl II brJ nol ??	lo. cablet, ",WIit. P,pel, and lf1191111Xl pans CortJec:101 wil ,epoil darmgad11rillabo/llinK al lheCuslOll'lllffo a.>:pfll'IIIO

n.  Wa?, or L1etwty RtQUHU- r01 c:ra.omUl/lnln{I ,n e)<Qe$e or Mntf-lNe peroeril (2$%)
0, wOflc nol Ill llCOOldaree wr1h lSA (m!IHlllllO/IIII Soaety ol' Arborl!;ull.tlfal) &lendanlt
\1,\111,e(f.i,e a lipdwaMtf of hab".ity
.v.,eplente c.f 1t11 Clltll,.._,
9f exeai1ng ltwl doCmlerl.. CIJI\Om!I &glees"' ... bmnboo o!II bndlllQ codracl end lot he
!Irma and «Hli!Mm6 let brth ,.,,,.ern Clelorner repl!HIG lhlll Cooerador r, eulhonl2d lo
perbfm the YoOII!. &talnd on 1h11 (M:ie or Wt coro-&e1 11 Pll)'rrenl hll'1 noc been rllOl!IWl<I bf
Contll!C'(01po1?tttarrnthll1? Conllac:tor lh.eHbee?1oatc,,meoroo11ecbon
1ni;:h,Dng le.!IIOl\lllle ellomtp" '"' ,n,;1 d 1"8.1 bl re?	ol 11"1 Obligllt,on lo ? petbirranoe ..-dl:!r Ito ? ary other Corf?"Mth Cu,,1om!1 lnltrHI •I a per IIIV'O,nl 1&10 or
,  5'41per rri>rtll (18'Ai pe,yee1).orthlt hlghtU rflte pellTl!le<l bf 111-N. n-ey be tharg,tdonU1p11d
bellliv::tl 15? ane, blling
NOTICE FA!LUU; TO MAKE PAYMENT WI-EN OlJe FOR COMA.ETED WORK ON CONSTRUCTION JOBS MAY RESU..T IN A MECHAAIC'S LIEN ON THE Tlll.E TO 'I'? mOPERTV

,..
June U. lOZ6

Br19htVIRW L.rndsupe S.rvkH, hu.. "Contrutor·

1nc111red,n deimblWng
I.\. A$$.,grvnenl The CU!.IOIJ'el Gr(I the Cof(l11cto1 lespec:(rve",'. bind lhe111$1)?et. lhe? pllM'J/1. lvoreltOl"I. "'119'1eff 11/ld leg.'II repfHertalM! lolhe o!hel party Vill.h l«Pf(t lo alCl'.MCllllllC8of !hi Aglleml!l'II f.Ml\her lho CUS!orrer 1"101 \he Contrac:tor sha? 8"lgl'I Clliansfar l("I 1nlefed intl"d AgMm:!nl. Wllh.)ul ll'lflwnlltn!XlflM!nlol'lhe ahl!Ipccvtdod noweve,. thal COl'IStnl. &Nlff IIOI be IIQl.l'Jed lo 6Mq1 11115 Agfeen-el'II lo .II? CO!ll)&II'{ which wnllolt, " C(l(1iotre,d by 0, .. \W"dlJI corrmon oomot W!1h C?IOI or '"
OQMed.101'1 with •&11P"f"'fll lo an aH111le or p.Jnlua.nl to I melijO!•. BBle ol aU or Jl.lb6.lertian-,, ed ol ,ta 8"0111 OI' equny sa::urrues oooaolideCxm. chafQf ol eodlol 01
Wlpon!III reorganilZllion

I?. 0.IICl,,.IIT'lef. TM pcopowl WH etl,Jllllle<:I end proed bas?llpOn a ue ""' llnd mual 1Jl51Wion frQmgro.undlevel1.1';111Q ordl1111ry rmans_ al 01ebQUI the bms,lhia p'Opc»al WH p-epared The pnoe qxled inLinpopm,al r Qr I he WOik des:llbed, i:s lhe lnU!I. of \hat
gtOl.l"ld ?I  wual 11"15peci.On atld lhelelo,e «- oon-p!l"f win ra:t bO hable bl Ol'l"f
eclch!IOnal CO$!& 01 ?	IOIB<lcl4101Jal ?	1101 desCl'lbEd hetein. or l111ble br 811)' inctdenl!J/accidere11ewl•'"9llomcond=l101111. \hi:11wtla nollliCIIUlr!IIIJla bot' '81d grO\llld kiwi Yiwal 1ffiP!Ction 11,' otdinatf mean1 at lhe time ,aid m,pe,coon WH perbtmed Conlraclor cennol be lll!ld respon11bloe fo, unkl"ll7Ml or otheiw? h1ddo n dele($ AAf eorre-ciMI YffXk pc0p01ed?lncannol gua,anteot a>:&d. 1c&Vt6 Prolr!e&Kll"lillr.,vneu,og aretslec.lU'el. andlOI l!ll'atape ?	IIII\-ICe& fDeslgtl Stl\'it<!a") 1118 nol. li'Gll.deicL Ill Un A1111emen1 erd dlal nol be pov'de,:I by ltie Contratlor Mt deisign defect& ,n lhe CootnM:I Oocurrenu. are the &Ole reisponstbJ,ty ol the C\ISlomer ll lh!t CWorret mn,t en;i,ago q l?ed engineer. uchl:ed ar,dkir larda:ape d!!"IJ} P1ole1•ional 11ny (;01.1$ 00no8ln? thelle Ottign $e/VICU are !6 be p!lldby lhEICu:slorrei dt!J'C0,' 10!ht dt?r
'"""""
sig-,atu:o

Job#:	).4610839?

sor:	6907&09
'"'

June ll. 20Z6

PropOHd Price:	$915,98
 Juwan Dupree

From: Sent: To: Subject:
Jennifer Mabus
Thursday, May 28, 2026 6:24 AM Juwan Dupree
FW: FW: BrightView Landscape Seivices, Inc.  SO# 8906892 Heron isles: Electrical
troubleshooting of downed zones

Here is the official approval for the repairs. Can you let me know when you can schedule, I will reach out to Greg the landscape chair because he wants to know where all of the shut offs are for each controller.

Thanks Jen

From: Kelly Mullins <kmullins@gmsnf.com>
Sent: Wednesday, May 27, 2026 8:21AM
To: Jennifer Mabus <Jennifer.Mabus@brightview.com>
Subject: Re: FW: BrightView Landscape Services, Inc. - SO# 8906892 Heron isles: Electrical troubleshooting of downed zones

Good morning Jen,

I hope you had a nice holiday weekend. These proposals are Approved. We would either like to be present when the repairs are made or if that's not possible, please take some photos of the repairs for our records?
Thank you and I hope you have a great dayI Kelly Mullins, LCAM
Governmental Management Services

On Tue, May 5, 2026 at 5:05 PM Jennifer Mabus <Jennifer.Mabus@brightview.com> wrote: Kelly,
Good afternoon, we have attached the recent irrigation inspection and the proposals. As mentioned before, we are
having the pump technicians check out the pump just past the playground later this afternoon.

Please let me know if you have any questions.

Thanks Jen
KVI	INVOICE
Invoice# 15161
l(ILINSKI I VANWYK
Kilinski I Van Wyk PLLC
Date: 06/16/2026 Due On: 07/16/2026

P.O. Box 6386
Tallahassee, Florida 32314 United States

Heron Isles CDD
475 West Town Place Suite 114 St. Augustine, Florida 32092

Statement of Account

Outstanding Balance
$0.00
New Charges 1
+	$2,165.05	) - (

Payments Received
$0.00

Total Amount Outstanding

)=LI---?$2?,1?6?5-?05::....		_J

HERCDD-01
HERON ISLES CDD - GENERAL

Type	Attorney	Date	Notes	Quantity	Rate	Total	
Service	MGH	05/05/2026	Review draft agenda for upcoming Board meeting and identify legal	0.20	$315.00	$63.00	
			items needed.				
Service	LG	05/14/2026	Review agenda and prepare for Board meeting.	0.80	$360.00	$288.00	
Service	LG	05/18/2026	Prepare legal materials for board meeting.	0.20	$360.00	$72.00	

Service	
LG	
05/19/2026	Travel to and attend Board meeting.	3.30	$360.00	$1,188.00	
Expense	KB	05/19/2026	Travel: Mileage - LG.	87.80	$0.725	$63.66	
Expense	KB	05/19/2026	Travel: Hotel - LG.	1.00	$65.53	$65.53	
Expense	KB	05/19/2026	Travel: Meals - LG.	1.00	$7.86	$7.86	
Service	CD	05/20/2026	Review email from District Staff regarding further actions after May	0.60	$185.00	$111.00	
			meeting; Research District Website				
			regarding August meeting date;				
			Revise Published Notices for FY 27				
			Budget; Email Draft Notice to District				
Invoice# 15161 - 06/16/2026

			Staff for review.				
Service	MGH	05/20/2026	Review Board meeting notes and	0.10	$315.00	$31.50	
			identify legal follow-up items needed.				
Service	LG	05/21/2026	Forward deadline reminder to	0.30	$360.00	$108.00	
			supervisor; follow up on status of				
			legal action items from meeting.				
Service	MGH	05/21/2026	Analyze overall status of District matters and outline strategy for	0.30	$315.00	$94.50	
			follow-up legal items following Board				
			meeting; review, revise and transmit				
			published notice of FY27 budget				
			hearing.				
Service	LG	05/22/2026	Strategize legal approach for action	0.20	$360.00	$72.00	
			items from board meeting.				
					Total	$2,165.05	

Please make all amounts payable to: Kilinski I Van Wyk PLLC Please pay within 30 days.

Qv,1 Engiorcring
Luui Suncying & Mapping
Petmittiog
ADA Consulting

BillTo		
Heron Isles - CDD Attn: Daniel Laughlin
Governmental lvfanagement Services		
		
P.O.N 0		

145 Hilden Road, Unit 108 PDDte Veda, FL 32081
(904) 342-5199 • mymo@mjyum.com
Invoice

Date	Invoice#	
6/12/26	4100	
??tt Berger, Toombs, Elam,
,OJ Gaines & Frank	•
Certified Public Accountants	PL
600 Citrus Avenue
Suite 200
fort Pierce, Florida 34950
772/461-6120
FAX: 772/468-9278

HERON ISLES COMMUNITY DEVELOPMENT DISTRICT GOVERNMENTAL NlANAGEMENT SERVICES
475 WESTTOWN PLACE
SUITE 114
ST. AUGUSTINE, FL 32092

Invoice No.	376931	
Date	06/22/2026	
Client No.	21175	

You can pay online at: https://treasurecoastcpas.com or Scan to Pay
Berger, Toombs, Elam, Galnes1 Frank, McGuire & Gonano CPAs PL Invoice Payment

Fflr'fl l'OWEIIE() ll't
©J1zy11cHJi?ae1
We accept major credit cards. A 3% fee will be applied.
	•	Please enter client number on your check.
Finance charges are calculated on balances over 30 days old at an annual percentage rate of 18%,

Member AICPA	Member AICPA Division for CPA Firms Private Companies Practice Section
Member FICPA
Governmental Management Services, LLC
475 West Town Place, Suite 114 St. Augustine, FL 32092

BIii To:
Heron Isles coo
476 West Town Place Suite 114
St. Augustine, FL 32092
Invoice

Invoice II: 361 Invoice Date: 6/17/26
Due Date: 6/17/26 Case:
P.O. Number:

Approved
Kelly Mullins, Operations Manager Governmental Management Services On behalf of Heron Isles COD
Date: 6/22/2026
Acct.# 1-320-57200-49700
Total	$130.00

Payments/Cred Its		$0.00 Balance Due	$130.00
GMS			HERON ISLES COMMUNITY DEVELOPMENT DISTRICT MAINTENANCE BILLABLE HOURS
FOR THE MONTH OF MAY 2026	
		
Employee	
Description	
5/6/26	0.55	T.M.	Removed debris throughout neighborhood	
5/21/26	1.7	T.M.	Changed trash receptacles at playground, removed debris from playground	
			and throughout neighborhood	
5/26/26	1	T.M.	Removed debris throughout neighborhood, checked and changed trash	
			receptacles	
TOTAL	3.25			
MILES		0			*MIieage is reimbursable per section 112.061 Florida Statutes MIieage Rate 2009-0.445	

HERON ISLES

FIFTH ORDER OF BUSINESS

Heron Isles Community Development District
ANNUAL FINANCIAL REPORT

September 30, 2025
Heron Isles Community Development District ANNUAL FINANCIAL REPORT
September 30, 2025 TABLE OF CONTENTS

Page Number
REPORT OF INDEPENDENT AUDITORS	1-3
MANAGEMENT’S DISCUSSION AND ANALYSIS	4-9
BASIC FINANCIAL STATEMENTS
Government-wide Financial Statements
Statement of Net Position	10
Statement of Activities	11
Fund Financial Statements
Balance Sheet – Governmental Funds	12
Reconciliation of Total Governmental Fund Balances
to Net Position of Governmental Activities	13
Statement of Revenues, Expenditures and Changes in
Fund Balances – Governmental Funds	14
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds
to the Statement of Activities	15
Statement of Revenues, Expenditures and Changes in Fund
Balances – Budget and Actual – General Fund	16
Notes to Financial Statements	17-30
INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN
ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS	31-32
MANAGEMENT LETTER	33-36
INDEPENDENT ACCOUNTANTS’ REPORT/COMPLIANCE WITH
SECTION 218.415, FLORIDA STATUTES	37

REPORT OF INDEPENDENT AUDITORS

To the Board of Supervisors
Heron Isles Community Development District Nassau County, Florida
Report on Audit of the Financial Statements

Opinion

We have audited the financial statements of the governmental activities and each major fund of Heron Isles Community Development District (the “District”), as of and for the year ended September 30, 2025, and the related notes to financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.

In our opinion, the accompanying financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of September 30, 2025, and the respective changes in financial position and the budgetary comparison for the General Fund for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinion

We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS), and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States (Government Auditing Standards). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
Responsibilities of Management for the Financial Statements

Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

- 1 -
To the Board of Supervisors
Heron Isles Community Development District

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for one year beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

Auditor’s Responsibility for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore, is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS and Government Auditing Standards, we:

	•	Exercise professional judgment and maintain professional skepticism throughout the audit.
	•	Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts, and
disclosures in the financial statements.
	•	Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly,
no such opinion is expressed.
	•	Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
	•	Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control related matters that we identified during the audit.

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the Management’s Discussion and Analysis be presented to supplement the basic financial statements.

- 2 -
To the Board of Supervisors
Heron Isles Community Development District

Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with GAAS, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information

Management is responsible for the other information included in the financial report. The other information comprises the information for compliance with Florida Statutes 218.39(3)(c) but does not include the basic financial statements and our auditor's report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued a report dated June 12, 2026 on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations and contracts and grant agreements and other matters.
The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida
June 12, 2026
- 3 -

Management’s discussion and analysis of Heron Isles Community Development District’s (the “District”) financial performance provides an objective and easily readable analysis of the District’s financial activities. The analysis provides summary financial information for the District and should be read in conjunction with the District’s financial statements.
OVERVIEW OF THE FINANCIAL STATEMENTS

The District’s basic financial statements comprise three components; 1) Government-wide financial statements, 2) Fund financial statements, and 3) Notes to financial statements. The Government-wide financial statements present an overall picture of the District’s financial position and results of operations. The Fund financial statements present financial information for the District’s major funds. The Notes to financial statements provide additional information concerning the District’s finances.

The Government-wide financial statements are the statement of net position and the statement of activities. These statements use accounting methods similar to those used by private-sector companies. Emphasis is placed on the net position of governmental activities and the change in net position. Governmental activities are primarily supported by special assessments.
The statement of net position presents information on all assets and liabilities of the District, with the difference between assets and liabilities reported as net position. Net position is reported in three categories; 1) net investment in capital assets, 2) restricted, and 3) unrestricted. Assets, liabilities, and net position are reported for all Governmental activities.

The statement of activities presents information on all revenues and expenses of the District and the change in net position. Expenses are reported by major function and program revenues relating to those functions are reported, providing the net cost of all functions provided by the District. To assist in understanding the District’s operations, expenses have been reported as governmental activities. Governmental activities financed by the District include general government, physical environment and interest on long term debt.

Fund financial statements present financial information for governmental funds. These statements provide financial information for the major funds of the District. Governmental fund financial statements provide information on the current assets and liabilities of the funds, changes in current financial resources (revenues and expenditures), and current available resources.

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Fund financial statements include a balance sheet and a statement of revenues, expenditures and changes in fund balances for all governmental funds. A statement of revenues, expenditures, and changes in fund balances – budget and actual is provided for the District’s General Fund. Fund financial statements provide more detailed information about the District’s activities. Individual funds are established by the District to track revenues that are restricted to certain uses or to comply with legal requirements.

The government-wide financial statements and the fund financial statements provide different pictures of the District. The government-wide financial statements provide an overall picture of the District’s financial standing. These statements are comparable to private-sector companies and give a good understanding of the District’s overall financial health and how the District paid for the various activities, or functions, provided by the District. All assets of the District, including capital assets, are reported in the statement of net position. All liabilities, including principal outstanding on bonds, are included. The statement of activities includes depreciation on all long-lived assets of the District, but transactions between the different functions of the District have been eliminated in order to avoid “doubling up” the revenues and expenses. The fund financial statements provide a picture of the major funds of the District. In the case of governmental activities, outlays for long lived assets are reported as expenditures and long-term liabilities, such as capital improvement bonds, are not included in the fund financial statements. To provide a link from the fund financial statements to the government-wide financial statements, a reconciliation is provided from the fund financial statements to the government-wide financial statements.
Notes to financial statements provide additional detail concerning the financial activities and financial balances of the District. Additional information about the accounting practices of the District, investments of the District, capital assets and long-term debt are some of the items included in the notes to financial statements.
Financial Highlights

The following are the highlights of the financial activity for the year ended September 30, 2025.

	•	The District’s total assets exceeded total liabilities by $36,407 (net position). Unrestricted net position for Governmental Activities was $655,546. Net investment in capital assets was $(647,779) and restricted net position was $28,640.

	•	Governmental activities revenues totaled $682,490 while governmental activities expenses totaled $488,087.

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Financial Analysis of the District

The following schedule provides a summary of the assets, liabilities and net position of the District and is presented by category for comparison purposes.

Net Position

	Governmental Activities	
		2025			2024		
Current assets	$	701,495	$	593,058	
Prepaid bond insurance	45,816	50,112	
Restricted assets	84,765	110,460	
Capital assets		1,065,852 		1,139,541 	
Total Assets		1,897,928 		1,893,171 	
Current liabilities	177,132	184,142	
Non-current liabilities		1,684,389 		1,867,025 	
Total Liabilities		1,861,521 		2,051,167 	

Net position - net investment in capital assets	

(647,779)	

(753,976)	
Net position - restricted	28,640	48,806	
Net position - unrestricted		655,546 		547,174 	
Total Net Position	 $	36,407 	 $	(157,996)	

The increase in current assets is primarily related to revenues exceeding expenditures in the General Fund in the current year.
The decrease in capital assets is primarily related to depreciation in the current year.

The decrease in non-current liabilities is related primarily to the principal payments on long-term debt in the current year.

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Financial Analysis of the District (Continued)

The following schedule provides a summary of the changes in net position of the District and is presented by category for comparison purposes.

Change in Net Position

	Governmental Activities	
Program Revenues		2025			2024		
Charges for services	$	646,353	$	644,885	
Capital contributions	-	4,500	
General Revenues			
Investment earnings		36,137 		27,421 	
Total Revenues		682,490 		676,806 	

Expenses
General government	

121,172	

125,853	
Physical environment	289,555	300,194	
Interest and other charges		77,360 		82,399 	
Total Expenses		488,087 		508,446 	
Change in Net Position	194,403	168,360	
Net Position - Beginning of Year		(157,996)		(326,356)	
Net Position - End of Year	 $	36,407 	 $	(157,996)	

The decrease in physical environment is related to the decrease in irrigation repairs and maintenance expenses in the current year.

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Capital Assets Activity

The following schedule provides a summary of the District’s capital assets activity as of September 30, 2025 and 2024:

Governmental Activities
Description		2025		2024	
Land and improvements		$	46,653		$	46,653	
Infrastructure		2,273,975		2,273,975	
Equipment		21,134		15,284	
Accumulated depreciation		(1,275,910)		(1,196,371)	
Capital assets, net		$	1,065,852		$	1,139,541	

Capital asset activity consisted of additions to equipment, $5,850, and depreciation, $79,539, in the current year.
General Fund Budgetary Highlights

Budgeted expenditures exceeded actual expenditures primarily due to less trustee fee and holiday decoration expenditures than were anticipated.
The September 30, 2025 budget was amended to closely reflect actual expenditures.

Debt Management

Governmental Activities debt includes the following:

	•	In June 2017, the District issued $2,315,000 Series 2017A-1 Senior Capital Improvement Revenue Refunding Bonds and $850,000 Series 2017A-2 Subordinate Capital Improvement Revenue Refunding Bonds. These bonds were issued to refund
and redeem the Series 2005 Capital Improvement Revenue Bonds. The balances as of September 30, 2025 for the Series 2017A-1 and Series 2017A-2 Bonds were
$1,370,000 and $480,000, respectively.
Economic Factors and Next Year’s Budget

Heron Isles Community Development District does not expect any economic factors to have any significant effect on the financial position or results of operations of the District in fiscal year 2026.

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Request for Information

The financial report is designed to provide a general overview of Heron Isles Community Development District’s finances for all those with an interest. Questions concerning any of the information provided in this report or requests for additional information should be addressed to the Heron Isles Community Development District, C/O Governmental Management Services, 475 West Town Place, Suite 114, St. Augustine, Florida 32092.

Heron Isles Community Development District	
STATEMENT OF NET POSITION	
September 30, 2025	

LIABILITIES		
Current Liabilities:		
Accounts payable	9,252	
Accrued interest payable	27,880	
Bonds payable		140,000 	
Total Current Liabilities		177,132 	
Non-current Liabilities:		
Bonds payable, net		1,684,389 	
Total Liabilities		1,861,521 	

NET POSITION		
Net investment in capital assets	(647,779)	
Restricted for debt service	28,640	
Unrestricted		655,546 	
Total Net Position	 $	36,407 	

Heron Isles Community Development District	
STATEMENT OF ACTIVITIES	
For the Year Ended September 30, 2025	

Expenses

	36,137 

Change in Net Position	194,403

Heron Isles Community Development District	
BALANCE SHEET –	
GOVERNMENTAL FUNDS	
September 30, 2025	

ASSETS	General

LIABILITIES AND FUND BALANCES

$	9,252	$	-	$	9,252

Heron Isles Community Development District	
RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCES	
TO NET POSITION OF GOVERNMENTAL ACTIVITIES	
September 30, 2025	

Total Governmental Fund Balances	$

Amounts reported for governmental activities in the Statement of Net Position	
are different because:	

Prepaid bond insurance was recognized as an other debt service cost at the	
fund level in the year the debt was issued, however, at the government-wide	
level it is recognized as an asset and amortized over the life of the bonds.	
777,008

45,816

Long-term liabilities, including bonds payable, $(1,850,000), net of bond		
discount, net, $25,611, are not due and payable in the current period;		
therefore, are not reported at the governmental fund level.	(1,824,389)	

(27,880)

Net Position of Governmental Activities	 $	36,407 
Heron Isles Community Development District	
STATEMENT OF REVENUES, EXPENDITURES	
AND CHANGES IN FUND BALANCES –	
GOVERNMENTAL FUNDS	
For the Year Ended September 30, 2025	

General

Net Change in Fund Balances	112,668		(25,622)		87,046	
Fund Balances - October 1, 2024	578,320		111,642		689,962	

Fund Balances - September 30, 2025	
$ 690,988		
$	86,020		
$	777,008	

Heron Isles Community Development District	
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND	
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE	
STATEMENT OF ACTIVITIES	
For the Year Ended September 30, 2025	

Net Change in Fund Balances - Total Governmental Funds	$

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

Governmental funds report capital outlays as expenditures. However, at the	
government-wide level, the cost of those assets is allocated over their estimated	
useful lives as depreciation. This is the amount that depreciation, $(79,539),	
exceeded capital outlay, $5,850, in the current year.	

Repayment of long-term liabilities are reported as expenditures at the governmental	
fund statement level but such repayments reduce long-term liabilities in the	
Statement of Net Position.	

Prepaid bond insurance was recognized as an expenditure at the fund level the year	
the bond was issued, at the government-wide level it was recorded as an asset and	
is amortized over the life of the bond. This is the current year amortization.	

Amortization expense of bond discounts does not require the use of current	
resources and therefore, is not reported at the fund level. This is the amount	
of amortization in the current period.	
87,046

(73,689)

185,000

(4,296)

(2,364)

In the Statement of Activities, interest is accrued on outstanding bonds;		
whereas at the fund level, interest expenditures are reported when due.		
This is the change in accrued interest from the prior year.	2,706	

Change in Net Position of Governmental Activities	$	194,403
Heron Isles Community Development District	
STATEMENT OF REVENUES, EXPENDITURES AND	
CHANGES IN FUND BALANCES – BUDGET AND ACTUAL –	
GENERAL FUND	
For the Year Ended September 30, 2025	

Actual

Net Change in Fund Balances	57,154		107,192		112,668		5,476	
Fund Balances - October 1, 2024	179,563				578,320		1	

Fund Balances - September 30, 2025	
$ 236,717				
$ 690,988		
$	5,477	

See accompanying notes to financial statements.

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The financial statements of the District have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The District's more significant accounting policies are described below.
	1.	Reporting Entity
The District was established on September 1, 2004, pursuant to the Uniform Community Development District Act of 1980, Chapter 190, Florida Statutes and Nassau County, Florida Ordinance 2004-41, as amended by Ordinance 2005-43. The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of the infrastructure necessary for community development within its jurisdiction. The District is authorized to issue bonds for the purpose, among others, of financing, funding, planning, establishing, acquiring, constructing or re-constructing, enlarging or extending, equipping, operating and maintaining water management, bridges or culverts, district roads, landscaping, street lights and other basic infrastructure projects within or without the boundaries of the Heron Isles Community Development District. The District is governed by a five-member Board of Supervisors who are elected on an at-large basis by registered voters within the District. The District operates within the criteria established by Chapter 190, Florida Statutes.
As required by GAAP, these financial statements present the Heron Isles Community Development District (the primary government) as a stand-alone government. The reporting entity for the District includes all functions of government in which the District’s Board exercises oversight responsibility including, but not limited to, financial interdependency, selection of governing authority, designation of management, significant ability to influence operations and accountability for fiscal matters.
Based upon the application of the above-mentioned criteria as set forth by the Governmental Accounting Standards Board, the District has identified no component units.
	1.	Measurement Focus and Basis of Accounting
The basic financial statements of the District are composed of the following:
	•	Government-wide financial statements
	•	Fund financial statements
	•	Notes to financial statements

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
	2.	Measurement Focus and Basis of Accounting (Continued)
	b.	Government-wide Financial Statements
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Government-wide financial statements report all non-fiduciary information about the reporting government as a whole. These statements include all the governmental activities of the primary government. The effect of interfund activity has been removed from these statements.
Governmental activities are primarily supported by special assessments. Program revenues include charges for services and payments made by parties outside of the reporting government’s citizenry if that money is restricted to a particular program. Program revenues are netted with program expenses in the Statement of Activities to present the net cost of each program.
Amounts paid to acquire capital assets are capitalized as assets, rather than reported as an expenditure. Proceeds of long-term debt are recorded as liabilities in the government-wide financial statements, rather than as an other financing source.
Amounts paid to reduce long-term indebtedness of the reporting government are reported as a reduction of the related liability, rather than as an expenditure.
	b.	Fund Financial Statements

The underlying accounting system of the District is organized and operated on the basis of separate funds, each of which is considered to be a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures or expenses, as appropriate. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.
Fund financial statements for the primary government’s governmental funds are presented after the government-wide financial statements. These statements display information about major funds individually.

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
2.  Measurement Focus and Basis of Accounting (Continued)
b. Fund Financial Statements (Continued) Governmental Funds
The District reports fund balance in accordance with Governmental Accounting Standards Board Statement 54 – Fund Balance Reporting and Governmental Fund Type Definitions. The Statement requires the fund balance for governmental funds to be reported in classifications that comprise a hierarchy based primarily on the extent to which the government is bound to honor constraints on the specific purposes for which amounts in those funds can be spent.
The District has various policies governing the fund balance classifications.
Nonspendable Fund Balance – This classification consists of amounts that cannot be spent because they are either not in spendable form or are legally or contractually required to be maintained intact.
Restricted Fund Balance – This classification includes amounts that can be spent only for specific purposes stipulated by constitution, external resource providers, or through enabling legislation.
Assigned Fund Balance – This classification consists of the Board of Supervisors’ intent to be used for specific purposes, but are neither restricted nor committed. The assigned fund balances can also be assigned by the District’s management company.
Unassigned Fund Balance – This classification is the residual classification for the government’s general fund and includes all spendable amounts not contained in the other classifications.
Fund Balance Spending Hierarchy – For all governmental funds except special revenue funds, when restricted, committed, assigned, and unassigned fund balances are combined in a fund, qualified expenditures are paid first from restricted or committed fund balance, as appropriate, then assigned and finally unassigned fund balances.
Expenditures generally are recorded when a liability is incurred, as under accrual accounting. Interest associated with the current fiscal period is considered to be an accrual item and so has been recognized as revenue of the current fiscal period.
Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are considered to be available when they are collected within the current period or soon thereafter, to pay liabilities of the current period. For this purpose, the District considers revenues to be available if they are collected within 60 days of the end of the current fiscal period.

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
	2.	Measurement Focus and Basis of Accounting (Continued)

b. Fund Financial Statements (Continued) Governmental Funds (Continued)
Under the current financial resources measurement focus, only current assets and current liabilities are generally included on the balance sheet. The reported fund balance is considered to be a measure of “available spendable resources”. Governmental fund operating statements present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. Accordingly, they are said to present a summary of sources and uses of “available spendable resources” during a period.
Because of their spending measurement focus, expenditure recognition for governmental fund types excludes amounts represented by non-current liabilities. Since they do not affect net current assets, such long-term amounts are not recognized as governmental fund type expenditures or fund liabilities.
Amounts expended to acquire capital assets are recorded as expenditures in the year that resources are expended, rather than as fund assets. The proceeds of long-term debt are recorded as an other financing source rather than as a fund liability.
Debt service expenditures are recorded only when payment is due.

	2.	Basis of Presentation

	b.	Governmental Major Funds

General Fund – The General Fund is the District’s primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund.

Debt Service Fund – Accounts for debt service requirements to retire the capital improvement bonds which were used to finance the construction of District infrastructure improvements.

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

	3.	Basis of Presentation (Continued)
	b.	Non-current Governmental Assets/Liabilities

GASB Statement 34 requires that non-current governmental assets, such as capital assets, and non-current governmental liabilities, such as capital improvement bonds, be reported in the governmental activities column in the government-wide Statement of Net Position.

	3.	Assets, Liabilities, and Net Position or Equity

	c.	Cash and Investments

Florida Statutes require state and local governmental units to deposit monies with financial institutions classified as "Qualified Public Depositories," a multiple financial institution pool whereby groups of securities pledged by the various financial institutions provide common collateral from their deposits of public funds. This pool is provided as additional insurance to the federal depository insurance and allows for additional assessments against the member institutions, providing full insurance for public deposits.
The District is authorized to invest in those financial instruments as established by Section 218.415, Florida Statutes. The authorized investments consist of:
	1.	Direct obligations of the United States Treasury;
	2.	The Local Government Surplus Funds Trust or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperative Act of 1969;
	3.	Interest-bearing time deposits or savings accounts in authorized qualified public depositories;
	4.	Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency.
Cash equivalents include time deposits and certificates of deposit with original maturities of three months or less and held in a qualified public depository as defined by Section 280.02, Florida Statutes.
	c.	Use of Estimates

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

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
4. Assets, Liabilities, and Net Position or Equity (Continued)
	c.	Capital Assets
Capital assets, which include land improvements, infrastructure and equipment are reported in governmental activities.
The District defines capital assets as assets with an initial, individual cost of $5,000 or more and an estimated useful life in excess of one year. The valuation basis for all assets is historical cost.
The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend its useful life are not capitalized.
Depreciation of capital assets is computed and recorded by utilizing the straight-line method over the infrastructure assets’ estimated useful lives ranging from 10 to 30 years and equipment 5 years.
	c.	Bond Discounts
Bond discounts are presented on the government-wide financial statements and amortized over the life of the bonds using the straight-line method. For financial reporting purposes, unamortized bond discounts are netted with the applicable long-term debt.
	c.	Prepaid Bond Insurance
Prepaid bond insurance associated with the issuance of refunding bonds are presented on the financial statements as a non-current asset and amortized over the life of the bonds using the straight-line method.
	c.	Budgets
Budgets are prepared and adopted after a public hearing for the governmental funds, pursuant to Chapter 190, Florida Statutes. The District utilizes the same basis of accounting for budgets as it does for revenues and expenditures in its various funds. Formal budgets are adopted for the general and debt service funds. The legal level of budgetary control is at the fund level. All budgeted appropriations lapse at year end. Formal budgets are adopted for the general and debt service funds. As a result, deficits in the budget columns of the accompanying financial statements may occur.
	c.	Net Position
Net position represents the difference between assets and liabilities and is reported in three categories. Net investment in capital assets, represents capital assets, net of accumulated depreciation and any outstanding debt related to those assets. Net position is reported as restricted when there are legal limitations imposed on their use by legislation, or external restrictions imposed by other governments, creditors, or grantors. Unrestricted net position is assets that do not meet definitions of the classifications previously described.

NOTE	B	–		RECONCILIATION	OF	GOVERNMENT-WIDE	AND	FUND	FINANCIAL STATEMENTS
	1.	Explanation of Differences Between the Governmental Fund Balance Sheet and the Government-wide Statement of Net position
“Total fund balances” of the District’s governmental funds, $777,008, differs from “net position” of governmental activities, $36,407, reported in the Statement of Net Position. This difference primarily results from the long-term economic focus of the Statement of Net position versus the current financial resources focus of the Governmental Fund Balance Sheet. The effect of the differences is illustrated below.
Capital related items
When capital assets that are to be used in governmental activities are purchased or constructed, the cost of those assets is reported as expenditures at the governmental fund level. However, the Statement of Net Position included those capital assets among the assets of the District as a whole.

Land and improvements		$	46,653	
Infrastructure		2,273,975	
Equipment		21,134	
Accumulated depreciation			(1,275,910)	
Capital Assets, Net
Prepaid bond insurance		$	1,065,852 	
Prepaid bond insurance is recognized	as an asset at	the government-wide level and	
amortized over the life of the long-term debt.
Prepaid bond insurance	$	45,816 
Long-term debt transactions
Long-term liabilities applicable to the District’s governmental activities are not due and payable in the current period and accordingly are not reported at the fund level. All liabilities (both current and long-term) are reported in the Statement of Net Position. Balances at September 30, 2025 were:

Bonds payable	$	(1,850,000)	
Bond discount, net		25,611	
Total	$	(1,824,389)	
Accrued interest
Accrued liabilities in the Statement of Net Position differ from the amount reported at the governmental fund level due to the accrued interest on bonds.
Accrued interest	$	(27,880)

NOTE	B	–		RECONCILIATION	OF	GOVERNMENT-WIDE	AND	FUND	FINANCIAL STATEMENTS (CONTINUED)
	1.	Explanation of Differences Between the Governmental Fund Operating Statements and the Statement of Activities
The “net change in fund balances” for government funds, $87,046, differs from the “change in net position” for governmental activities, $194,403, reported in the Statement of Activities. The differences arise primarily from the long-term economic focus of the Statement of Activities versus the current financial resources focus of the governmental funds. The effect of the differences is illustrated below.
Capital related items

When capital assets that are to be used in governmental activities are purchased or constructed, the resources expended for those assets are reported as expenditures at the governmental fund level. However, in the Statement of Activities, the costs of those assets are allocated over their estimated useful lives as depreciation. As a result, fund balances decrease by the financial resources expended, whereas, net position decreases by depreciation charged.

Depreciation	$	(79,539)	
Capital outlay		5,850	
Total	$	(73,689)	
Long-term debt transactions		
Repayment of long-term liabilities are reported as expenditures at repayments reduce liabilities at the government-wide level.	the fund level but such	
Debt principal payments	$	185,000	

Amortization of the bond discount and prepaid bond insurance does not require the use of current resources and therefore, is not reported at the fund level.
Bond discount	$	(2,364)

Prepaid bond insurance	$	(4,296)

Some expenses reported in the Statement of Activities do not require the use of current financial resources, therefore, are not reported as expenditures in governmental funds.
Change in accrued interest payable	$	2,706

NOTE C – CASH AND INVESTMENTS

All deposits are held in qualified public depositories and are included on the accompanying balance sheet as cash and investments.
Custodial Credit Risk – Deposits
Custodial credit risk is the risk that in the event of a bank failure, the District's deposits may not be returned to it. The District follows the provisions of Chapter 280, Florida Statutes regarding deposits and investments to manage custodial credit risk. As of September 30, 2025, the District's bank balance was $125,362 and the carrying value was $111,524. The District maintains all deposits in a qualified public depository, which means that all deposits are fully insured by the Federal Deposit Insurance Corporation or collateralized under Chapter 280, Florida Statutes.

Investments

As of September 30, 2025, the District had the following investments and maturities:

	Investment		  Maturities 	  Fair Value 	
Florida PRIME	47 Days*	$	474,374	
US Bank Money Market	N/A	174,835	
Total		 $	649,209 	
* Weighted Average Maturity
The District categorizes its fair value measurements within the fair value hierarchy recently established by generally accepted accounting principles. The fair value is the price that would be received to sell an asset, or paid to transfer a liability, in an orderly transaction between market participants at the measurement date. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. The District uses a market approach in measuring fair value that uses prices and other relevant information generated by market transactions involving identical or similar assets, liabilities, or groups of assets and liabilities.
Assets or liabilities are classified into one of three levels. Level 1 is the most reliable and is based on quoted price for identical assets, or liabilities, in an active market. Level 2 uses significant other observable inputs when obtaining quoted prices for identical or similar assets, or liabilities, in markets that are not active. Level 3 is the least reliable and uses significant unobservable inputs that use the best information available under the circumstances, which includes the District’s own data in measuring unobservable inputs.
Based on the criteria in the preceding paragraph, the District’s investments in the US Bank Money Market are Level 1 assets.

NOTE C – CASH AND INVESTMENTS (CONTINUED)

Investments (Continued)
The District’s investment policy allows management to invest funds in investments permitted under Section 218.415, Florida Statutes. The investment in Florida PRIME is measured at amortized cost. Florida PRIME has established policies and guidelines regarding participant transactions and the authority to limit or restrict withdrawals or impose a penalty for an early withdrawal. As of September 30, 2025, there were no redemption fees, maximum transaction amounts, or any other requirement that would limit daily access to 100 percent of the account value.
Interest Rate Risk
The District does not have a formal investment policy that limits investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates.
Credit Risk
The District's investments are limited by state statutory requirements and bond compliance. The District has no investment policy that would further limit its investment choices. As of September 30, 2025, the District's investments in Florida PRIME were rated AAAm by Standard & Poor's. The District’s investments in US Bank Money Market were not rated.
Concentration of Credit Risk
The District places no limit on the amount it may invest in any one fund. The investments in US Bank Money Market represent 27% and the investments in Florida PRIME represent 73% of the District’s total investments.
The types of deposits and investments and their level of risk exposure as of September 30, 2025 were typical of these items during the fiscal year then ended. The District considers any decline in fair value for certain investments to be temporary.

NOTE D – SPECIAL ASSESSMENT REVENUES
Assessments are non-ad valorem assessments on benefitted property within the District. Operating and Maintenance Assessments are based upon an adopted general fund budget and levied annually. Debt Service Assessments are levied when bonds are issued and collected annually. The District may collect assessments directly or utilize the uniform method of collection (Chapter 197.3632, Florida Statutes). Direct collected assessments are due as determined by annual assessment resolution adopted by the Board of Supervisors. Assessments collected under the uniform method are mailed by the Nassau County Tax Collector on November 1 and due on or before March 31 of each year.
Assessments and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Only the portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when cash is received by the government.

NOTE E – CAPITAL ASSETS

Capital asset activity for the year ended September 30, 2025 was as follows:

Governmental Activities:
Capital assets, not being depreciated:
Balance	Balance
October 1,	September 30,
	2024		 Additions 	 Deletions 		2025	
Land and improvements
 $	46,653 
 $	- 
 $	- 
 $	46,653 

Capital assets, being depreciated:
Infrastructure	2,273,975		-		-		2,273,975	
Equipment	15,284		5,850		-		21,134	
Less accumulated depreciation		(1,196,371)			(79,539)			- 			(1,275,910)	
Total Capital Assets Depreciated, Net	1,092,888		(73,689)		-		1,019,199	

Governmental Activities Capital Assets	
 $ 1,139,541 		
 $ (73,689)		
 $	- 		
 $	1,065,852 	

Depreciation of $79,539 was charged to physical environment.

NOTE F – LONG-TERM DEBT

Governmental Activities
The following is a summary of long-term debt activity for the year ended September 30, 2025:

Long-term debt at October 1, 2024	$	2,035,000	
Principal payments		(185,000)	
Long-term debt at September 30, 2025	$	1,850,000	
Less: bond discount, net		(25,611)	
Total Long-term Debt, Net at September 30, 2025	$	1,824,389 	
Long-term debt is comprised of the following:		
Capital Improvement Revenue Refunding Bonds		
$2,315,000 Series 2017A-1 Senior Capital Improvement Revenue Refunding Bonds due in annual principal installments maturing May 2036. Interest is due semi-annually on May 1 and November 1, at various rates between 2% and 3.375%. Current portion is $105,000.	

$	1,370,000	
$850,000 Series 2017A-2 Subordinate Capital Improvement Revenue Refunding Bonds due in annual principal installments maturing May 2036. Interest is due semi-annually on May 1 and November 1 with a fixed interest rate of 5%. Current portion is
$35,000.	

	480,000 	
Bond payable	1,850,000	
Bond discount, net		(25,611)	
Bonds Payable, Net	$	1,824,389	

NOTE F – LONG-TERM DEBT (CONTINUED)
The annual requirements to amortize the principal and interest of bonded debt outstanding as of September 30, 2025 are as follows:

Year Ending
  September 30, 	
	Principal		
	Interest		
	Total		
2026	$	140,000	$	66,913	$	206,913	
2027	140,000	62,538	202,538	
2028	150,000	58,031	208,031	
2029	155,000	53,119	208,119	
2030	160,000	47,525	207,525	
2031-2035	905,000	143,169	1,048,169	
2036		200,000 		7,644 		207,644 	
Totals	$ 1,850,000	$	438,939	$ 2,288,939	

Summary of Significant Bond Resolution Terms and Covenants Significant Bond Provisions
The Series 2017 Senior and Subordinate Bonds are subject to redemption at the option of the District prior to their maturity, in whole or in part, at any time after May 1, 2027 at a redemption price equal to the principal amount of the Series 2017 Senior and Subordinate Bonds to be redeemed, together with accrued interest to the date of redemption. The Series 2017 Senior and Subordinate Bonds are subject to extraordinary mandatory redemption prior to maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Trust Indenture.
The Trust Indenture requires certain amounts be maintained in a reserve account. In addition, the Trust Indenture has certain restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements.

NOTE F – LONG-TERM DEBT (CONTINUED)

Summary of Significant Bond Resolution Terms and Covenants (Continued) Depository Funds
The bond resolution establishes certain funds and determines the order in which revenues are to be deposited into these funds. A description of the significant funds, including their purposes, is as follows:
Reserve Fund – The Series 2017A-1 and Series 2017A-2 Reserve Account requirements are equal to 50 percent of the maximum annual debt service for Series 2017A-1 and Series 2017A-2 Bonds. The Series 2017A-1 Bonds Reserves are satisfied by the Reserve Insurance Policy which will terminate on the final maturity date or upon earlier, in full, payment of the Series 2017A-1 Bonds. The Series 2017A-2 Bonds were funded from the proceeds of the Series 2017A-2 Bonds in amounts. Monies held in the reserve accounts will be used only for the purposes established in the Trust Indenture.

The following is a schedule of required reserve deposits as of September 30, 2025:

Reserve	Reserve
 Capital Improvement Revenue Refunding Bonds			Balance		 Requirement 
Senior Series 2017A-1 Subordinate Series 2017A-2
$	81,258	$
$	32,250	$
81,258
29,500

NOTE G – RISK MANAGEMENT
The District is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions; and natural disasters for which the government carries commercial insurance. There were no claims or settled claims from these risks that exceeded commercial insurance coverage in the last three years.
NOTE H – SUBSEQUENT EVENT

In November 2025, the District made prepayments in the amount of $5,000 on each of the Series 2017A-1 and Series 2017A-2 Capital Improvement Revenue Refunding Bonds.
In May 2026, the District made a prepayment in the amount of $5,000 on the Series 2017A-2 Capital Improvement Revenue Refunding Bonds.

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

To the Board of Supervisors
Heron Isles Community Development District Nassau County, Florida

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States (Government Auditing Standards), the financial statements, as listed in the table of contents, of Heron Isles Community Development District, as of and for the year ended September 30, 2025, and the related notes to the financial statements, which collectively comprise the basic financial statements and have issued our report thereon dated June 12, 2026.

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

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

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

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To the Board of Supervisors
Heron Isles Community Development District

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether Heron Isles Community Development District's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida June 12, 2026

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MANAGEMENT LETTER

To the Board of Supervisors
Heron Isles Community Development District Nassau County, Florida

Report on the Financial Statements
We have audited the financial statements of Heron Isles Community Development District as of and for the year ended September 30, 2025, and have issued our report thereon dated June 12, 2026.
Auditor’s Responsibility
We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States and Chapter 10.550, Rules of the Florida Auditor General.
Other Reports and Schedule
We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards and our Independent Auditor’s Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated June 12, 2026, should be considered in conjunction with this management letter.
Prior Audit Findings
Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been made to address findings and recommendations made in the preceding financial audit report. There were no findings or recommendations in the preceding financial audit report.

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To the Board of Supervisors
Heron Isles Community Development District
Financial Condition and Management
Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, requires us to apply appropriate procedures and communicate the results of our determination as to whether or not Heron Isles Community Development District met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific condition(s) met. In connection with our audit, we determined that Heron Isles Community Development District did not meet any of the conditions described in Section 218.503(1), Florida Statutes.
Pursuant to Sections 10.554(1)(i)5.b. and 10.556(8), Rules of the Auditor General, we applied financial condition assessment procedures for Heron Isles Community Development District. It is management’s responsibility to monitor Heron Isles Community Development District’s financial condition; and our financial condition assessment was based in part on the representations made by management and the review of the financial information provided by the same.
Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations.
Specific Information

The information below was provided by management and has not been audited by us; therefore, we do not express an opinion or provide any assurance on the information.

As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)7, Rules of the Auditor General, Heron Isles Community Development District reported:
	1.	The total number of District employees compensated in the last pay period of the District’s fiscal year as: 0
	2.	The total number of independent contractors, to whom nonemployee compensation was paid in the last month of the District’s fiscal year as: 9
	3.	All compensation earned by or awarded to employees, whether paid or accrued, regardless of contingency as: $2,585.80
	4.	All compensation earned by or awarded to nonemployee independent contractors, whether paid or accrued, regardless of contingency: $289,276.36
	5.	Each construction project with a total cost of at least $65,000 approved by the District that is scheduled to begin on or after October 1, 2024, together with the total expenditures for such project as: N/A
	6.	A budget variance based on the budget adopted under Section 189.016(4), Florida Statutes, before the beginning of the fiscal year being reported if the District amends a final adopted budget under Section 189.016(6), Florida Statutes: See Original Budget vs. Actual below:

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To the Board of Supervisors
Heron Isles Community Development District						

Original				Variance with Original Budget Positive	
	Budget		Actual		(Negative)	
Revenues						
Special assessments	$ 412,343		$ 420,736		$	8,393	
Miscellaneous revenues	100		-		(100)	
Investment earnings		6,100 			28,970 			22,870 	
Total Revenues		418,543 			449,706 			31,163 	

Expenditures Current
General government	138,411	121,172	17,239	
Physical environment	222,978	210,016	12,962	
Capital outlay		- 		5,850 		(5,850)	
Total Expenditures		361,389 		337,038 		24,351 	
Net changes in fund balance	57,154	112,668	55,514	
Fund Balances - October 1, 2024		179,563 		578,320 		398,757 	
Fund Balances - September 30, 2025	 $ 236,717 	 $ 690,988 	 $	454,271 	
As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)9, Rules of the Auditor General, Heron Isles Community Development District reported:
	1.	The rate or rates of non-ad valorem special assessments imposed by the District:
$592.75 for the General Fund and $447.30 for the Debt Service Fund
	1.	The amount of special assessments collected by or on behalf of the District: $646,353
	2.	The total amount of outstanding bonds issued by the District and the terms of such bonds are as follows: Series 2017A-1 due May 1, 2036, $1,370,000 and Series 2017A-2 due May 1, 2036, $480,000

Additional Matters
Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements, or fraud, waste, or abuse, that has occurred or is likely to have occurred, that has an effect on the financial statements that is less than material, but which warrants the attention of those charged with governance. In connection with our audit, we did not note any such findings.

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To the Board of Supervisors
Heron Isles Community Development District
Purpose of this Letter
Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, the Board of Supervisors, and applicable management, and is not intended to be and should not be used by anyone other than these specified parties.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida June 12, 2026

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INDEPENDENT ACCOUNTANTS’ REPORT/COMPLIANCE WITH SECTION 218.415, FLORIDA STATUTES

To the Board of Supervisors
Heron Isles Community Development District Nassau County, Florida

We have examined Heron Isles Community Development District's compliance with Section 218.415, Florida Statutes during the year ended September 30, 2025. Management is responsible for Heron Isles Community Development District’s compliance with those requirements. Our responsibility is to express an opinion on Heron Isles Community Development District’s compliance based on our examination.
Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about Heron Isles Community Development District’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on Heron Isles Community Development District’s compliance with the specified requirements.
In our opinion, Heron Isles Community Development District complied, in all material respects, with the aforementioned requirements during the year ended September 30, 2025.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida June 12, 2026

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SIXTH ORDER OF BUSINESS
Heron Isles CDD Proposal Summaries August 18, 2026

Vendor

	Repair Men's Restroom Stall	
Southeastern Facility Maint.	$	1,644.00	
Happy Days Outdoor Serv.	$	2,450.00	

A.
M and M Sales-Service 2100 Dennis Street Jacksonville, FL 32204 US
+19048258381
mandmpumpsandcontrols@gmail.com
Proposal

ADDRESS	
Heron Iles
96139 Heron Isles Pkwy Yulee, FL 32097 United States	

PROPOSAL #	DATE		
1745	07/28/2026		

DATE	ACTIVITY	QTY	RATE	AMOUNT	
	Control Box	1	1,350.00	1,350.00	
	Technician	1	1,080.00	1,080.00	
	Service Call	1	540.00	540.00	
	Service call on customer's premises to determine if repairs and/or
maintenance is required.				

Location
Metal fenced irrigation pump Replace control box
Test for proper operation
1yr warranty on parts 90days labor
SUBTOTAL	2,970.00
TAX	0.00
TOTAL	$2,970.00

Accepted By	Accepted Date

Please remit payment to: M and M Sales-Service PO Box 352392
Palm Coast, FL 32135
Proposal for Extra Work at Heron Isles CDD

Property Name	Heron Isles CDD	Contact	Kelly Mullins
Property Address	96005 Starlight Ln	To	Heron Isles CDD
Yulee, FL 32097	Billing Address	9655 Florida Mining Blvd Bldg 300 Ste305 Jacksonville, FL 32257

Project Name	Heron isles: Control box and breaker replacement by second playground Project Description	Heron isles: Control box and breaker replacement by second playground
Scope of Work

QTY	UoM/Size	Material/Description	Unit Price	Total
1.00	LUMP SUM	Heron isles: Control box and breaker replacement by second playground

$2,500.00	$2,500.00

For internal use only				
SO#	8926737			
JOB#	346108392			
Service Line	150	Total Price	$2,500.00	
THIS IS NOT AN INVOICE
This proposal is valid for thirty (30) days unless otherwise approved by Contractor's Senior Vice President
11530 Davis Creek Court, Jacksonville, FL 32256 ph. (904) 292-0716 fax (904) 292-1014

TERMS & CONDITIONS

The Conuaoto, !;hall reco,gn1Ze and perto,m In accordance ,o,ru, wr,tten terms wr,uen spec,la11onsand draw,ngson1y containedor,elerre<llO ne,eJn AllmatOflalSshallconlorm 10 bK! speclficaU"'1S
"!. Woll< Foroe Contractor sh•? aeslgnete a qual,ne,.lepresenta1,11ew,th e,q,errer,ce •? landscape ma1n1enel1Gl>'constrUc1lon upgrade,; or when aPJlllcable 1n1,.,., manag,,mero
The worK!oroe shall Ile OO<TIJl" enland quaMled an,hllall t>e le@lly authomed to work In the us

ucense ncl F\mnlr• Cont,,oto, sfrall rn,rntarn • Landscape Conlrac;tors licerse ? requ11eo t>f Slate or local l?w. ana Will oorrt,ly w11n al <Mher 11oeose requ.rem,,ntG or the City St.a,e al1d Federal Govern1t£1ots, as we 11 as all othef requ•rertEints of faw Utiess-OlheMse agree<! upon D'/ tile patties or r,,olilllrled by law, CUsloroor sna11 be requ,recl to
o?ain all nece-!aafv snd reQ\,11redpermlls- lo allow the corn,iencement of the Se.Maes en
the property

Taxes Conu,1<1or agrees to pay cill apptrcsllle tal<e•. lnaut11r,g sales or General EIIClse Tax (GET), where appUeallle
s. ln$Jraroe Conlraotor ag1e.,,10 provl<;II> General llablllty Insu,anoe Auloroot,ve Wabd11Y lnSUHlncJe, WorkeJ\?Corrperu1at1or, lnsuraJ"Mle, and any o!tter ff!5il.ffiUlCe required by low or C\Jslorter, as •p<10Fled It! wr.ung pr10, to co1mnence1rent or work II nol speofred,
Cont/actor 'MIi rwn1Sh 1reurarice Wltn '$1,000.(ll)llmtter UJ1obtlrry,

6. Uobllllf contractor ..,,.11not De l?ble to, any ctamege tha ,x,r;,,t$ ?om llcto of Goe! deftned as el'treme weatt\er contHIJons1 ft1e, earthquake el,c and rutes., tegula11ons or resuoctJons O!llO•ed I>/ •tti' govarn11'enl "' gove,nmentBI agenoy, l'\iltlonol o, ,eg.,l'\ilr effl!!rgencv. epderm101 panrJemic, he:a.lth telaled outbreak or other medloal events no\
caused by one or other delays ot failure o pe;!ormanoe beyond lhe oorrmerclal?
reasol'\ilble control or either i>aM Uncler tMese corcurrs1aroes- Cortracto, shall nave the r,gi,t lo ,enegoUate !he ter?and prMlcs of lhts Conln!ot w1thm Sl"IY (60) days
,	Any 11te113I liespas,;. c:Jaimsand/ordarna.Qes resumrig rromwork requested lhal rs rot°"
oroperty owned by Cu;1omeror n<>I under C\lSlome, rtel'\il.!,lernenl ond 0001,ol sr.,11be lhe
.ole respo""r?ly or lhe cus1o""'r
Subcontractors Contracior ,eser,es lhe right to hire ?ualU!od suooomractoro ro perform spec1ellzed runctlons or work requiring ?peciallzod equipment
15 Ganoellat,on Notice ol Cancellat10n or WO!k rr,JSt 0e received In wrnlng belore the craw IS d19patched lo lheu IOCallOt, Of CliitOrtiet WIii 0B HBil'e fOt a mmrnurn t.tave1 cnarge of-S160 00 and bolled lo Cuslomer
Tne loltow1n9 sections sh II apply where Contl'eolor pr011,des CuslOmer w,th tre? ca1e
seMoes
1ti	Tree & Stunp Ren"OVal T,i=e!i removed wlU be a,n =1s c:lo5e lo the ground as possible
based on cond1IIOl"6 to or ne,a roII,. llocicm ol lh<! 1ree 11ut1k Add,l10r,al charge• w11b1e
?	ror unseen zaras sueh as1 IJU'I niat 1011,ea 10 concrete brlct<: r11teo fnJnKsi metal rodo. et<; II requested meohanieal Qflndlr,g of vrsible treu1ump \!OIi be oone to a creflned "1<:lth and depth below ground level al an a<ld1uona1 ctiarge ro the Cu6lotrer Oe?ned baol<flO and leooocaoe malenal may be ,apreclr,ed c,,.tomer shall 0e responsible r,,, cont?lr,g he -oppropriale underground utllly locator company 10 locate a<ld mar """"'ground UIIIIIVlines P,10110 fllaN 01work Cotuacto, I; nol responslllle darn,gi, <IOr,e lo uM<tetgtound u11l1Ues sL<:h ns bu not llmlled IO, cable,. wires, pipes, and tnlgallon parts Cortraotor \MN repair damaged 1mgallon l1;;es at the Customers e,:pense

	10.	Wa1"6t cl Llilbll1IY Request$ tor "'°"'n t!'i,0,1,rrg In-•of twer'lty-h,e perc<,iil (25?) or WM< '10l in accordarce wrth !Sit. (lnternatlonaj SoG,ety or it.,t,o,.oul!Ural) sl andarda
\'OIi rfl<!Ulro a s•9f"'d wall/Et of ltal>fity
Ac,c-".anc;i• :i, h15-,onltpr;:l
By e,.,oul,ng ll>s doeUrnent Cu•lomer agrees lo the ltumal1on or a 1>od1ng conlract and lo lhe letrns and condlUOns sel fortl"\ ne,a1n Ctsomet rep,esen.ts Uiat. Contractor IS authOnzed 10 i,erlorm lhe ""rli stated on Ille laoe ol tr,rs Cont"'ot If P"V""nl has not been '""""ec ay ContraGlOr per Pil'('l1E!l11 terms11ereundllr Cont"'otor wit be entitled l0 all COSl5 ot ool?Uon
lnciudjr,g reaso,..ble 110,ne)'&' fees end n shai be reJleWd or any ot1,ga110n to ooN.rnue
performance under lhtS o, affi/ other Con;raac With Custom!, fnierest -at !!Ii per annum ra1e of
1 5% per 1110111n (18% per v•a1), 01 he hrgr,est rate permitted t>J law rmv be charged on?npatd bararru 15 davs oiler bollrng
NOTICE FAILU.E TO MAKE PAYMtNT WhEN DUE FOR COMl'\B"ED WORK ON CONSTRUCTION JOSS MAY RESULT IN A MtCHAN1CS LIEN ON ?E TITLE TO YOUR PROPERlY

9. Add1t1ons1 Services. Anv add•tiom:11 work not shown tn lne atiove spedfacBHOni mvo1v1ng e?ra oosls.Wjll be. 8.1(8cLJ1ed t>nty Ypon?gnad wntten order! snd WtU beciome an e)(lra charge OY!fand above the ?•I ma le

1u ?\o	Jobolle Cuslo,,..,r shall ?de  •II ulil?I•• 10 pertorm 11i<>wor? Cusome,
,?\all 1urn11Sh access 10 all parts or Job61te wher? Conlrl!lclor 1s 10 perfotm work a!.i 1equ1ted tJ/ me contract or omer fuootons re I a I e d mereto, dUrIr,g norma1 nusrne'9S nours. anrJ o1her ,ea,onalJle µeoods ol !lrre Conlt,r;;lor ..all perlolT!l lhl! war?"" 1eosonably p<a<lical al\ef the Custcmer makes \he sit.a ava11ab6e r01 performance or I.he work

IL Paymenl Torm.. Upo? S!Qnlllll lhl• A{Jleement. CL6rorre, ohall pay Conllaclol 50% alI/le f\'oprll!@d Pnce and 1he 1emo1n1ng balance shall be paid by CUslomer to Conlraclor upon 00"1p(e11on ol 1he proJect unless otherw,se. agreed ,on wnUng

Kelly Mullin,
Ported NDme

DBte
Prope.rty ManagM

Mey 26, 2026

	10.	Terrr,nallon ThlSWork Omer rray be terrnnated by lhe e1r-..r party w?h orwdhoul oa,se, UPOl.1seVen (71workdays advanoe wn t?n notl"" Customer will te reqU1rl!d to pay ro, all tnaterla1s r,utet'I.JSBd and W(lorkeo"l"'ete to U'tE! date ot?ermlr.almn end reasonable che(ges incurred 111 defl"0bli1azif"9
,.,. Asstgnment The CLOilorn,, and ltie Contractor respectl'/ely brnd t/iermelVes. their
8,lghtView Land1cap11!!! .5?NfC:-l!'S"t 11,c.. "Contra.ctot"

Irrigation Managll!-r
partners suo,:essors. ass,gn<,es and regal rep,esaJ"larn,., 10 It., otner ""''Y will, rotlflMt lo all coven-ams ol lhl• Agreement Ne1tner the Coolorre, r,o, Ille Contt•cior shall """tgn or Irans er any lnter?iil 111th.s Agreerrent w1lhout the wntten consenl of I.he other piov•ded,
-er. 1na1 oonsen1 shall not be reqUl!ed to aSS4Qn I? Ag1eerrent to any cc,n,,any whaoh oontrols1 g oortrolled by or 1s uMdet cor?n'IOn cont,ot with Contractor r:J" tn conne<:tKln w.th assgntnef't to an anrmate ot putsuant to a 1rierget. sale of all or sut>startl?lly all 01 IIS assets '" eqUJl)I secUl'itll!S, consclldatlon Cllange ot cont/01 or corporate ,eorganlZi!lt10n

1 •- 011,oia11Ter This prop<>sal was estimated and poced based upon • sllil ,_,.; and vi.uaf rnspecuon from Q/O<Jnd level usrng oro1nary rneaos at or allo\J1 ""' tune 1h18 propo""I was prepared The pr.,., q\JOl.ed In!lits p,oposill Io r lhe Wor1< de!iOllbed, IsIlle resUII or that g,ound level .u;uol 1n,;pecllon and u-.,,erO!e our corrponV w,11nol be liable for any
?dr:!1uorra1 cosl? or domagr,s lo, addl11ona1 work not descnbed nereln, or liable lor any
	•	llCldentslacclllerts resut•nu ?om eondl?MS, tl'lal were nol ascert.,,able ay 581d ground lewl visual lmpec:IJon ? ordinary meafl!I al the Ume salcJInspec,Uo11 WB perkmned Cont!llelOr cannot c,e held responsble tor un?nov.n ot ott,erwt!\e. h I doe n defects A..;
,:o,red"" work !"Oposed here<n carwi. guaranlee results Pmress,onal?g1nee11ng, arch1lecll,ral, and/or lan<lscape des,gn """"""" ("Oes,gn Ser;,ce,") are not 1nolU<lla<l ,? u,,s Agreement and &hall not be prostd@O ay ll,o Conlrac:lor Any design defeds ln tne ContrBCT Ooeumanls aJa the oole r8'1pons,hlllty of lhe Cu.tomor Ir the CuQomar must
engag,, a l.oonsed •'1QlllBOI are11,... afld/01 l•M"""f'B ?gn JltOll!Sli!On&I. any OO,,t• ooncerntng lhese Oesrgn Se1V1tes ••• l0 C>e J>ild r,, the Custotrer dlll!Ctty10 the dea,gner IIMJl\led
Juwan Lamar OuprH

Job#:	346108392

so#:	8926737

Date
Moy 26, 2026

Proposed Price:	$2,500-00

G M S P rop erty M an agem en t. L L C.
S% TE
0 H eron 2 sl es P kwy
475 W Town P l	Yu l ee	F L	32097
St Au g u sti n e	F L	32092	Cor tact  Kel l y M u l l i n s	304-389-21 98

Rep l ace 5H P d el u xe con trol b ox an d test.	1	$1 . 1 00. 00	$1 . 1 00. 00

Con d i ti on of wel l i s u n kn own . Rep l aci n g th e con trol b ox m ay n ot sol ve th e p rob l em wi th th i s p u m p . 2 f th e p u m p h as to b e rem oved from th e wel l th ere wou l d b e ad d i ti on al ch arges.
D oes n ot i n cl u d e servi ce ch arges from 8-4-26.

A 50% d ep osi t of $550T 00 wi i i b e r eed ed to sch ed u i e Cor tract
Totai Cor tract	$1 S 1 00T 00

TH E B AL AN CE F OR E ACH 2 TE M W2 L L B E D U E WH E N 2 N VO2 CE D . A servi ce ch arge of 1 . 5% per m on th wi l l b e ch arged on p ast d u e accou n ts.  U n l ess B u yer n oti fi es Sel l er i n wri ti n g wi th i n fi fteen e1 5) d ays from d ate of i n voi ce. i t sh al l b e p resu m ed th at good s an d servi ces are sati sfactory an d accep tab l e to B u yer.
B u yer sh al l p ay Sel l ergs cost of col l ecti on i n cl u d i n g a reason ab l e attorn eygs fee at al l l evel s of cou rt.  Own ers G ran t to P artri d ge Wel l Co. . 2 n c. th e ri gh t to en ter
u p on an d d ri ve veh i cl es i n cl u d i n g h eavy tru cks. over h i s p roperty to si te u si n g m ost effi ci en t m ean s of i n gress an d egress at sol e d i screti on of P artri d ge Wel l Co. . 2 n c.  an d agrees to rel ease an d save h arm l ess P artri d ge Wel l Co. . 2 n c. from an y an d al l d am age to sai d property an d al l eq u i pm en t. fi xtu res or i m p rovem en ts
l ocated u p on . on or u n d er th e grou n d .  Th i s p rop osal i s su b iect to ch an ge u n l ess si gn ed . retu rn ed an d ord er to proceed i s gi ven wi th i n 30 d ays.  Th e ab ove
p rop osal i s accep ted at th e p ri ces an d term s sp eci fi ed h erei n . 2 t i s agreed th at th e sel l er wi l l retai n ti tl e to an y eq u i p m en t or m ateri al s th at m ay b e fu rn i sh ed u n ti l fi n al p aym en t i s m ad e as agreed . Th e sel l er sh al l h ave ri gh ts to rem ove sam e an d sel l er wi l l b e h el d h arm l ess for an y d am ages resu l ti n g from th e rem oval
th ereof. Th i s con tract voi d s p revi ou s con tractes) wi th th e sam e con tract n u m b er. 2 t i s th e own erj s respon si b i l i ty to i d en ti fy an d m ark th e l ocati on of an y an d al l p ri vate u ti l i ti es i n cl u d i n g b u t n ot l i m i ted to cab l es. wi res. p i p es. gas l i n es. sep ti c tan ks an d d rai n fi el d s etc. Own ers agree to rel ease an d h ol d h arm l ess P artri d ge Wel l D ri l l i n g Co. 2 n c. from an y an d al l d am ages to sai d p ri vate u ti l i ti es.

	R Steven s	8/5/2026				
Si g n atu re Own er/Con tractor	P ri n t N am e	D ate		P WD Rep resen tati ve	D ate	
S2 D k 71 408	C2 D 44451	4744 Col l i n s Road - J ackson vi l l e. F L 32244	1 /1			

B.
M and M Sales-Service 2100 Dennis Street Jacksonville, FL 32204 US
+19048258381
mandmpumpsandcontrols@gmail.com
Proposal

ADDRESS	
Heron Iles
96139 Heron Isles Pkwy Yulee, FL 32097 United States	

PROPOSAL #	DATE		
1746	07/28/2026		

DATE	ACTIVITY	QTY	RATE	AMOUNT	
	submersible motor	1	6,250.00	6,250.00	
	90 gal Pump End	1	2,250.00	2,250.00	
	90 gallon pump end				
	Crane	1	1,500.00	1,500.00	
	Crane with operator				
	Technician	1	2,500.00	2,500.00	
	Cycle stop	1	1,750.00	1,750.00	

Location
Wooden enclosure irrigation pump Replace motor and pump submersible
NOTE: The pump is not producing water, if the pump is over heated in the well a new estimate will be submitted,
SUBTOTAL	14,250.00
TAX	0.00
TOTAL	$14,250.00

Accepted By	Accepted Date

Please remit payment to: M and M Sales-Service PO Box 352392
Palm Coast, FL 32135
Proposal for Extra Work at Heron Isles CDD

Property Name	Heron Isles CDD	Contact	Kelly Mullins
Property Address	96005 Starlight Ln	To	Heron Isles CDD
Yulee, FL 32097	Billing Address	9655 Florida Mining Blvd Bldg 300 Ste305 Jacksonville, FL 32257

Project Name	Heron isles: Pull and replace 5HP 230V 1ph motor 77S50-10 pump end Project Description	Heron isles: Pull and replace 5HP 230V 1ph motor 77S50-10 pump end
Scope of Work

PUMP NEXT TO MAIN PLAYGROUND IN WOODEN FENCED IN AREA

QTY	UoM/Size	Material/Description	Unit Price	Total
1.00	LUMP SUM	Heron isles: Pull and replace 5HP 230V 1ph motor 77S50

$7,857.14	$7,857.14

For internal use only				
SO#	8961854			
JOB#	346108392			
Service Line	150	Total Price	$7,857.14	
THIS IS NOT AN INVOICE
This proposal is valid for thirty (30) days unless otherwise approved by Contractor's Senior Vice President
11530 Davis Creek Court, Jacksonville, FL 32256 ph. (904) 292-0716 fax (904) 292-1014

TERMS & CONDITIONS

The Conuaoto, !;hall reco,gn1Ze and perto,m In accordance ,o,ru, wr,tten terms wr,uen spec,la11onsand draw,ngson1y containedor,elerre<llO ne,eJn AllmatOflalSshallconlorm 10 bK! speclficaU"'1S
"!. Woll< Foroe Contractor sh•? aeslgnete a qual,ne,.lepresenta1,11ew,th e,q,errer,ce •? landscape ma1n1enel1Gl>'constrUc1lon upgrade,; or when aPJlllcable 1n1,.,., manag,,mero
The worK!oroe shall Ile OO<TIJl" enland quaMled an,hllall t>e le@lly authomed to work In the us

ucense ncl F\mnlr• Cont,,oto, sfrall rn,rntarn • Landscape Conlrac;tors licerse ? requ11eo t>f Slate or local l?w. ana Will oorrt,ly w11n al <Mher 11oeose requ.rem,,ntG or the City St.a,e al1d Federal Govern1t£1ots, as we 11 as all othef requ•rertEints of faw Utiess-OlheMse agree<! upon D'/ tile patties or r,,olilllrled by law, CUsloroor sna11 be requ,recl to
o?ain all nece-!aafv snd reQ\,11redpermlls- lo allow the corn,iencement of the Se.Maes en
the property

Taxes Conu,1<1or agrees to pay cill apptrcsllle tal<e•. lnaut11r,g sales or General EIIClse Tax (GET), where appUeallle
s. ln$Jraroe Conlraotor ag1e.,,10 provl<;II> General llablllty Insu,anoe Auloroot,ve Wabd11Y lnSUHlncJe, WorkeJ\?Corrperu1at1or, lnsuraJ"Mle, and any o!tter ff!5il.ffiUlCe required by low or C\Jslorter, as •p<10Fled It! wr.ung pr10, to co1mnence1rent or work II nol speofred,
Cont/actor 'MIi rwn1Sh 1reurarice Wltn '$1,000.(ll)llmtter UJ1obtlrry,

6. Uobllllf contractor ..,,.11 not De l?ble to, any ctamege tha ,x,r;,,t$ ?om llcto of Goe! deftned as el'treme weatt\er contHIJons1 ft1e, earthquake el,c and rutes., tegula11ons or resuoctJons O!llO•ed I>/ •tti' govarn11'enl "' gove,nmentBI agenoy, l'\iltlonol o, ,eg.,l'\ilr effl!!rgencv. epderm101 panrJemic, he:a.lth telaled outbreak or other medloal events no\
caused by one or other delays ot failure o pe;!ormanoe beyond lhe oorrmerclal?
reasol'\ilble control or either i>aM Uncler tMese corcurrs1aroes- Cortracto, shall nave the r,gi,t lo ,enegoUate !he ter?and prMlcs of lhts Conln!ot w1thm Sl"IY (60) days
,	Any 11te113I liespas,;. c:Jaimsand/ordarna.Qes resumrig rromwork requested lhal rs rot°"
oroperty owned by Cu;1omeror n<>I under C\lSlome, rtel'\il.!,lernenl ond 0001,ol sr.,11be lhe
.ole respo""r?ly or lhe cus1o""'r
Subcontractors Contracior ,eser,es lhe right to hire ?ualU!od suooomractoro ro perform spec1ellzed runctlons or work requiring ?peciallzod equipment
15 Ganoellat,on Notice ol Cancellat10n or WO!k rr,JSt 0e received In wrnlng belore the craw IS d19patched lo lheu IOCallOt, Of CliitOrtiet WIii 0B HBil'e fOt a mmrnurn t.tave1 cnarge of-S160 00 and bolled lo Cuslomer
Tne loltow1n9 sections sh II apply where Contl'eolor pr011,des CuslOmer w,th tre? ca1e
seMoes
1ti	Tree & Stunp Ren"OVal T,i=e!i removed wlU be a,n =1s c:lo5e lo the ground as possible
based on cond1IIOl"6 to or ne,a roII,. llocicm ol lh<! 1ree 11ut1k Add,l10r,al charge• w11b1e
?	ror unseen zaras sueh as1 IJU'I niat 1011,ea 10 concrete brlct<: r11teo fnJnKsi metal rodo. et<; II requested meohanieal Qflndlr,g of vrsible treu1ump \!OIi be oone to a creflned "1<:lth and depth below ground level al an a<ld1uona1 ctiarge ro the Cu6lotrer Oe?ned baol<flO and leooocaoe malenal may be ,apreclr,ed c,,.tomer shall 0e responsible r,,, cont?lr,g he -oppropriale underground utllly locator company 10 locate a<ld mar """"'ground UIIIIIVlines P,10110 fllaN 01work Cotuacto, I; nol responslllle darn,gi, <IOr,e lo uM<tetgtound u11l1Ues sL<:h ns bu not llmlled IO, cable,. wires, pipes, and tnlgallon parts Cortraotor \MN repair damaged 1mgallon l1;;es at the Customers e,:pense

	11.	Wa1"6t cl Llilbll1IY Request$ tor "'°"'n t!'i,0,1,rrg In-•of twer'lty-h,e perc<,iil (25?) or WM< '10l in accordarce wrth !Sit. (lnternatlonaj SoG,ety or it.,t,o,.oul!Ural) sl andarda
\'OIi rfl<!Ulro a s•9f"'d wall/Et of ltal>fity
Ac,c-".anc;i• :i, h15-,onltpr;:l
By e,.,oul,ng ll>s doeUrnent Cu•lomer agrees lo the ltumal1on or a 1>od1ng conlract and lo lhe letrns and condlUOns sel fortl"\ ne,a1n Ctsomet rep,esen.ts Uiat. Contractor IS authOnzed 10 i,erlorm lhe ""rli stated on Ille laoe ol tr,rs Cont"'ot If P"V""nl has not been '""""ec ay ContraGlOr per Pil'('l1E!l11 terms11ereundllr Cont"'otor wit be entitled l0 all COSl5 ot ool?Uon
lnciudjr,g reaso,..ble 110,ne)'&' fees end n shai be reJleWd or any ot1,ga110n to ooN.rnue
performance under lhtS o, affi/ other Con;raac With Custom!, fnierest -at !!Ii per annum ra1e of
1 5% per 1110111n (18% per v•a1), 01 he hrgr,est rate permitted t>J law rmv be charged on?npatd bararru 15 davs oiler bollrng
NOTICE FAILU.E TO MAKE PAYMtNT WhEN DUE FOR COMl'\B"ED WORK ON CONSTRUCTION JOSS MAY RESULT IN A MtCHAN1CS LIEN ON ?E TITLE TO YOUR PROPERlY

9. Add1t1ons1 Services. Anv add•tiom:11 work not shown tn lne atiove spedfacBHOni mvo1v1ng e?ra oosls.Wjll be. 8.1(8cLJ1ed t>nty Ypon?gnad wntten order! snd WtU beciome an e)(lra charge OY!fand above the ?•I ma le

1u ?\o	Jobolle Cuslo,,..,r shall ?de  •II ulil?I•• 10 pertorm 11i<>wor? Cusome,
,?\all 1urn11Sh access 10 all parts or Job61te wher? Conlrl!lclor 1s 10 perfotm work a!.i 1equ1ted tJ/ me contract or omer fuootons re I a I e d mereto, dUrIr,g norma1 nusrne'9S nours. anrJ o1her ,ea,onalJle µeoods ol !lrre Conlt,r;;lor ..all perlolT!l lhl! war?"" 1eosonably p<a<lical al\ef the Custcmer makes \he sit.a ava11ab6e r01 performance or I.he work

IL Paymenl Torm.. Upo? S!Qnlllll lhl• A{Jleement. CL6rorre, ohall pay Conllaclol 50% alI/le f\'oprll!@d Pnce and 1he 1emo1n1ng balance shall be paid by CUslomer to Conlraclor upon 00"1p(e11on ol 1he proJect unless otherw,se. agreed ,on wnUng

	11.	Terrr,nallon ThlSWork Omer rray be terrnnated by lhe e1r-..r party w?h orwdhoul oa,se, UPOl.1seVen (71workdays advanoe wn t?n notl"" Customer will te reqU1rl!d to pay ro, all tnaterla1s r,utet'I.JSBd and W(lorkeo"l"'ete to U'tE! date ot?ermlr.almn end reasonable che(ges incurred 111 defl"0bli1azif"9
,.,. Asstgnment The CLOilorn,, and ltie Contractor respectl'/ely brnd t/iermelVes. their

Kelly Mullin,
Ported NDme

Oa.te

nue
Prope.rty ManagM

July 13, 2026

Irrigation Managll!-r
partners suo,:essors. ass,gn<,es and regal rep,esaJ"larn,., 10 It., otner ""''Y will, rotlflMt lo all coven-ams ol lhl• Agreement Ne1tner the Coolorre, r,o, Ille Contt•cior shall """tgn or Irans er any lnter?iil 111th.s Agreerrent w1lhout the wntten consenl of I.he other piov•ded,
-er. 1na1 oonsen1 shall not be reqUl!ed to aSS4Qn I? Ag1eerrent to any cc,n,,any whaoh oontrols1 g oortrolled by or 1s uMdet cor?n'IOn cont,ot with Contractor r:J" tn conne<:tKln w.th assgntnef't to an anrmate ot putsuant to a 1rierget. sale of all or sut>startl?lly all 01 IIS assets '" eqUJl)I secUl'itll!S, consclldatlon Cllange ot cont/01 or corporate ,eorganlZi!lt10n
1 •- 011,oia11Ter This prop<>sal was estimated and poced based upon • sllil ,_,.; and vi.uaf
Juwan Lamar OuprH	July 13, 2026

Dste

Job#:	346108392
rnspecuon from Q/O<Jnd level usrng oro1nary rneaos at or allo\J1 ""' tune 1h18 propo""I was prepared The pr.,., q\JOl.ed In!lits p,oposill Io r lhe Wor1< de!iOllbed, IsIlle resUII or that g,ound level .u;uol 1n,;pecllon and u-.,,erO!e our corrponV w,11nol be liable for any
?dr:!1uorra1 cosl? or domagr,s lo, addl11ona1 work not descnbed nereln, or liable lor any
	•	llCldentslacclllerts resut•nu ?om eondl?MS, tl'lal were nol ascert.,,able ay 581d ground lewl visual lmpec:IJon ? ordinary meafl!I al the Ume salcJInspec,Uo11 WB perkmned Cont!llelOr cannot c,e held responsble tor un?nov.n ot ott,erwt!\e. h I doe n defects A..;
,:o,red"" work !"Oposed here<n carwi. guaranlee results Pmress,onal?g1nee11ng, arch1lecll,ral, and/or lan<lscape des,gn """"""" ("Oes,gn Ser;,ce,") are not 1nolU<lla<l ,? u,,s Agreement and &hall not be prostd@O ay ll,o Conlrac:lor Any design defeds ln tne ContrBCT Ooeumanls aJa the oole r8'1pons,hlllty of lhe Cu.tomor Ir the CuQomar must
engag,, a l.oonsed •'1QlllBOI are11,... afld/01 l•M"""f'B ?gn JltOll!Sli!On&I. any OO,,t• ooncerntng lhese Oesrgn Se1V1tes ••• l0 C>e J>ild r,, the Custotrer dlll!Ctty10 the dea,gner IIMJl\led
so#:	8961854
Proposed Price:	$7,857.14

G M S P rop erty M an agem en tl L L Cl
S% TE
0 H eron 2 sl es P kwy
475 W Town P l	Yu l ee	F L	32097
St Au g u sti n e	F L	32092	Cor tact  Kel l y M u l l i n s	304-389-21 98

	Rem ove su b m ersi b l e p u m p l i n sp ectl rep l ace d am aged com p on en tsl &		1	$2l 300l 00		$2l 300l 00	
	rei n stal l l						
	Con trol B ox 5 H p QD el u xe)		1	$687l 00		$687l 00	
	P u m p E n d 5h p - 77S50-1 0		1	$2l 630l 00		$2l 630l 00	
	P u m p M otor 5 H p Su b Q4') 230v 1 p h G ru n d fos		1	$2l 068l 00		$2l 068l 00	
	P i p e 2' G al v T&C		84	$1 4l 00		$1 l 1 76l 00	
	Wi re 1 0/3 G rn d F l at D b l J acket		86	$3l 50		$301 l 00	
	P ressu re Rel i ef Val ve 1 l 25'		1	$347l 00		$347l 00	
Th i s q u ote i s for on e p u m p on l yl D oes n ot i n cl u d e p u l l i n g p u m p #2 wh ere th ere i s a p ower p rob l em l Con d i ti on of wel l i s u n kn own l
2 f wel l i s d am aged or i f th e exi sti n g p u m p i s stu ck i n wel l l th ere wou l d b e ad d i ti on al ch argesl
We wi l l on l y rep l ace p arts th at are d am aged or sh ow si gn s of wearl Al l p arts l i sted on th i s q u ote m ay n ot n eed to b e rep l aced l
D oes n ot i n cl u d e servi ce ch arges from 8-4-26l

A 50% d ep osi t of $4[ 754] 50 wi i i b e r eed ed to sch ed u i e Cor tract
Totai Cor tract	$9[ 509] 00

TH E B AL AN CE F OR E ACH 2 TE M W2 L L B E D U E WH E N 2 N VO2 CE D l A servi ce ch arge of 1 l 5% per m on th wi l l b e ch arged on p ast d u e accou n tsl  U n l ess B u yer n oti fi es Sel l er i n wri ti n g wi th i n fi fteen Q1 5) d ays from d ate of i n voi cel i t sh al l b e p resu m ed th at good s an d servi ces are sati sfactory an d accep tab l e to B u yerl
B u yer sh al l p ay Sel l erks cost of col l ecti on i n cl u d i n g a reason ab l e attorn eyks fee at al l l evel s of cou rtl  Own ers G ran t to P artri d ge Wel l Col l 2 n cl th e ri gh t to en ter
u p on an d d ri ve veh i cl es i n cl u d i n g h eavy tru cksl over h i s p roperty to si te u si n g m ost effi ci en t m ean s of i n gress an d egress at sol e d i screti on of P artri d ge Wel l Col l 2 n cl  an d agrees to rel ease an d save h arm l ess P artri d ge Wel l Col l 2 n cl from an y an d al l d am age to sai d property an d al l eq u i pm en tl fi xtu res or i m p rovem en ts
l ocated u p on l on or u n d er th e grou n d l  Th i s p rop osal i s su b lect to ch an ge u n l ess si gn ed l retu rn ed an d ord er to proceed i s gi ven wi th i n 30 d aysl  Th e ab ove
p rop osal i s accep ted at th e p ri ces an d term s sp eci fi ed h erei n l 2 t i s agreed th at th e sel l er wi l l retai n ti tl e to an y eq u i p m en t or m ateri al s th at m ay b e fu rn i sh ed u n ti l fi n al p aym en t i s m ad e as agreed l Th e sel l er sh al l h ave ri gh ts to rem ove sam e an d sel l er wi l l b e h el d h arm l ess for an y d am ages resu l ti n g from th e rem oval
th ereofl Th i s con tract voi d s p revi ou s con tractQs) wi th th e sam e con tract n u m b erl 2 t i s th e own erm s respon si b i l i ty to i d en ti fy an d m ark th e l ocati on of an y an d al l p ri vate u ti l i ti es i n cl u d i n g b u t n ot l i m i ted to cab l esl wi resl p i p esl gas l i n esl sep ti c tan ks an d d rai n fi el d s etcl Own ers agree to rel ease an d h ol d h arm l ess P artri d ge Wel l D ri l l i n g Col 2 n cl from an y an d al l d am ages to sai d p ri vate u ti l i ti esl

	R Steven s	8/5/2026				
Si g n atu re Own er/Con tractor	P ri n t N am e	D ate		P WD Rep resen tati ve	D ate	
S2 D n 71 408	C2 D 44451	4744 Col l i n s Road - J ackson vi l l el F L 32244	1 /1			

C.
ESTIMATE
LV Fence & Gates, LLC
PO Box 915364
Longwood, FL 32791-5364

LVFencesandGates@gmail.com
+1 (407) 383-6443
http://www.lvfenceandgates.com

#	Date	Product or service	Description	Qty	Rate	Amount	
1.		6' Chain Link	Commercial Black coated	1	$2,450.00	$2,450.00	
			28’ With 1, 4’ gate.				
			Gate post will have 320 pounds of concrete.
Latch post will have 160 pounds of concrete.
All post will have concrete. Non self closing hinges.
Fork latch.
Black slats Included				
2.		Services	Includes tear down and haul away	1	$2,250.00	$2,250.00	
			Subtotal			$4,700.00	

Note to customer
*LV FENCE & GATES TERMS AND CONDITIONS ARE INCORPORATED INTO THIS DOCUMENT BY REFERENCE AND TOGETHER REPRESENT THE ENTIRE AGREEMENT. CUSTOMER’S SIGNATURE ON THE INVOICE OR QUOTE/ESTIMATE SHALL BE CONSIDERED ACCEPTANCE OF THE REFERENCED TERMS AND CONDITIONS AND COMMITMENT TO PAY FOR THE SERVICES AND MATERIALS BEING PROVIDED UNDER THOSE TERMS AND CONDITIONS.

Feel free to contact us if you have any questions. We look forward to working with you!
Sales tax	$171.50

Total	$4,871.50

Expiry	07/06/2026 date
Lake 386-916-4837 or Toby 407-383-6443

Have a great day! LV Fence & Gates

Thank you for your business!

Signature		 Date	

Accepted date	Accepted by

RECIPIENT:
Kelly Mullins
94081 Goodwood Drive Fernandina Beach, Fl 32034

SERVICE ADDRESS:

Heron Isles Yulee, FL 32097
Gaines fence
(904) 753-4530 | gainesfence@gmail.com

Product/Service	Description	Qty.	Unit Price	Total	
FENCE	We propose the installation of an 8x8x8x8 area with 6-foot black chain-link fencing with screen attached. This will also include the installation of one 5-foot gate.	1	$2,100.00	$2,100.00	
	This includes the removal of existing fence.				

Total

This quote is valid for the next 30 days, after which values may be subject to change.

D.

Heron Isles CDD
96005 Starlight Ln, Yulee, FL 32097
6254 118th Ave N, Largo, FL 33773
727-519-4425

Jul 31, 2026

Christine Thomas christine@southeasternfm.com

Bathroom was vandalized and stall doors were ripped out of Drywall. Needs repaired.

Cut damaged drywall out Install backing stud in wall
Re-install drywall & patch drywall
Paint entire wall to match existing color Re-install stall partition

	$1,644.00			

P&O	

1	

$274.00	

$274.00	
Materials	1	$200.00	$200.00	
			$474.00	
Tech 1	6	$85.00	$510.00	
Tech 2	6	$85.00	$510.00	
Trip charge	2	$75.00	$150.00	
			$1,170.00	

	•	All Parts & Labor

	•	Job to be completed during regular hours 08:00-16:30 Monday to Friday
	•	Pricing is subject to parts availability and all items being done concurrently

58 N Dolphin Ave.
Middleburg, FL 32068 (904) 424-0970
Hdosfl@gmail.com

Estimate					
ADDRESS	ESTIMATE	1206			
Heron Isles CDD	DATE	06/16/2026			
DATE	ACTIVITY	DESCRIPTION	QTY	RATE	AMOUNT	
Misc	Repair drywall, repaint painted walls, rehang partition door, reinstall partition brace, add addition anchors for partition wall, install toilet paper and soap dispensers, etc supplied by Kelly Mullins	1	2,450.00	2,450.00	
	Please note: A 50% deposit is required for any project that requires materials in order for the job to be scheduled. An invoice will be sent reflecting this total upon acceptance of estimate. A final invoice reflecting the remaining balance will be sent upon completion
of project.				

SUBTOTAL	2,450.00	
TAX	0.00	
TOTAL	

Accepted By Accepted Date

Page 1 of 1

E.
Proposal for Extra Work at Heron Isles CDD

Property Name	Heron Isles CDD	Contact	Kelly Mullins
Property Address	96005 Starlight Ln	To	Heron Isles CDD
Yulee, FL 32097	Billing Address	9655 Florida Mining Blvd Bldg 300 Ste305 Jacksonville, FL 32257

Project Name	Heron Isles CDD - Pond 21
Project Description	Seed bahia on NE pond bank - revised
Scope of Work

QTY	UoM/Size	Material/Description	Unit Price	Total	
		Mobilization, raking of the dirt along in order to create a			
1.00	LUMP SUM	rough soil to seed over the top. Will not seed areas where the ponds rise and will take out the seed.	$613.33	$613.33	
1.00	BAG	Install Pensacola Bahia seed on the area - 1 bag	$635.56	$635.56	

20.00	EACH	Spread thin layer of weed free straw over the top to prevent birds from eating seed.
$40.78	$815.56

For internal use only				
SO#	8982926			
JOB#	346108392			
Service Line	130	Total Price	$2,064.45	

TERMS & CONDITIONS

Tht! Conhaaor shall recogmze and perform m aocotdarice with wr11teu lerms wrtUen spec1hcat10nsanddtttWmgsonlycoma1nedor 1efe1red to nerem AOJT'llJtenal!. Shallconform to bo<I ,pec11\ca?om
WOik Foroe Contractor shan deS1gna1e a Qual,fled 1ept-esen1awe wttn exper1erce a, londsc.ape (m1ntenanoeloons.tn.JCt1on upgrades or when sppl10able in tree ma?ement
The -.orkl:>roeshant>e competent and qualified and shallbe legally authori,edto wo,km
tr"e us

J_ License ar,ct ?rm1ts Contractor shall rnuntatrt a landscape COrtltaclor's Ucerse tf required by State 0< local law1 and willconl)ly W1th elloU,er 1,ceree requuemenh• orthe C,ty State andFederal Governments. as we 11 as all other requ11em,n1S ot law Urless otherw,se agreeduponby the partres0< prohibit?bVlaw Custom,r •hallbereq<J11ect to obl?rnall riecessaJV andrequired permits 10allowlhe corrmoncement of the $e('\ACHon tr"e propeny

,.  Taxes Contraaor agrees to pay all appl1callle taxes, including sales o, General 8cc""' Tax (Gel) wnereapp11cat11e
5. Insurance Contractor agreestoprovide General Uabd•tylnsu,anca Automowe l.Jat,tlifY losuranc&., Wo,kers-Corrpensauontnsumnoe-, and'afTt/ otner lr6uranoe ,?u.redr,y law Of Customer, as spectfled 1n wntl'1!1 pr,or to conn,,ncem,nt or wor1< If not speclied Conlraotor v.1111\JmtshInsurancew1lh Sl.OOOl!Dllmllof llablllty,

fl. Uablltty Conira.ctcx shaU tlt>l be 1121.ble for any danege that occurs from Ad.a of God defined- as extrerre weather cood•k)ns, tue earthquaxe eto 11nd Nies regulettons or reslnalons rnlJC)Sed by any go\lerrm,'1! o, gv,er,.,..,ntal agenoy nalJonat or rog,mal errergenoy ePlcfemic, penderroc. r,ealtn !\>l8led oUlb<e•k 0< ott,or ?I everil• 110< caosed by one o, Olt'ret delays o, ra1lu:e ot peft0<trer1()e beyond ltle oorm,e1c1ally reasonable control oreither party Undef these r:lrcurrsterces, Cortiactor5haU have the
nghlto1enegottale tne terms•nctpnoes01titsConlract within OIXI'/1eo) days

A"'f 111ega1 trespeso, claims ar,<llor di>fnagesresulu119 froml;tlr?ieoue!Red that ls not on propertv ownedby Customer or no, uncterCuslornet rrenagement and oontrolshallIle ttle solo responsrOIICy of lho Customer

Subconuactors Contrac·lor reser1'es tile rtght lo hue quaruied suboontrecto:s to
perform •peo1a112edlunclronsor work requmr,g •peolalized equipment

,,_ Additional Ser\jjcos Any addlt10(1a! work not shown 1n 1he above spacltica110ns 1nvo1v1ng eA1:ta costsw,nbe:e?outedonly upon s)gned wmtenorde('S, aodWtllbc!oome
a,, eXl,aeharge over and above ,r.eestimate
15 C&ncellahon f't>tk>e of Cancellahon of work: m.,sl be recerved 1n wrll!ngbe!rore lhe
crew ,s dispatched to 1tie1r location or Ct.SO?r wlll oe Mable tor a m,nin1.1!1't tmel
chargeo( S150 00 and billed to Cusiomor
The f<.1lloY-lu1g seeHons shall .sppfy where Contracto, pt0V'de? Customer wtthI.lee care servi,ces

1?, Tree S S\Ufll) R00"0\181 Trees removed wlllbeCIJt .. closeto the ground as poo.slllle Dosedon cpnd,tl00"$ to or ne)II tothebOllomof t?•1reetrunk Add,11ona1chargesw,?be levled for unseenhazardssuch as, but.not l1mtedto concretebrick;flltedlrun?metal
rods etc It 1e<iuestedmec11anica1gnnding or vts<llletreestumpw111be clone10 a ctef1ned wlcllhanct depth beloW {IIO<lnct levelal an 4dd,110nal cllarge to lhe Customer Defoned backflll and landscal)e material may be specified Ctstorrer Mall berespon,;rble IOr oonlettmg tne appropria1e undergrouna ut11•y k>cator oompeny lo locate and mark unde,grounct ut1htY hna P,lOf to•t•rtofwoi1< contractor"notlespoM•Dle ctarmgeclone to underground uUl1t1es ?llJh as tu 1101l,mtted to cablBSi v-i11es pipe.. and ,mgaloo patts Cortrar.1or 1MII r'3pa1r damagedirrtgatlonlines at tne Cu&lomet's expense

t I  Waiver or l.Jallllily Request•r0< c1own ti.nn1ngIn eJ<CeSs or twenty,hve percenl (25'llo) or WOtk not tn accordarc;e wtlhISA (1nte1nauonal Soaety of Arb0110utlural) stanaeucts v.111requirea signedwaiver ol l1all<lrty
AGGl!tf!JfX.1. of tti _ Conttac1
By l!lOlC<Jt•i,g t/llsdoCUrnon? Custotrer "9N!es10 the10rma1J011 or a llln<hng C0!1lraot ana to ttte te!ITlt\ilndcondllN>no Set forth herein Custom,r 1ePJesents that Contractor IS authO!JZed lo perform the v.ork stated on IM,..., of ttvs Con1raa ir paymeni h"" not Ileenreoellled by
Oonlractor per t)8Vrnent terms hereunder Con1rsc101 shallbe entitled to all costsof conecOott lncludr'l!l reaSON1ble attorneys' rees •nd rt shall be telleved ol any ot>,gabon to co111nue pertormar<:e uncter tlll$ 0< any other CO<'lroc1 wilh Cu:itorrer lntere,;i a, • per annum rate of
,  5% per monl/'I (18%per ye?r), or ll>el'llgl1e.$t rotepermttedb,' l?w. mayt>echorgodon unpalcl
balance 15 days after billing
NOTICE FAILl..flE TO MAKE PAYMENT WI-EN DUE FOR COMR.ETED WORK ON CONSTRUCTION JOBS MAY RESLLT IN A MECHANIC'S LIENON THE TITLE TO YOUR PROPERTY

Cl.:SIClm'"'

Ill  A=  10 .»OS.le, CllSlomer St\all prO'lfcle aJI Wlties to peoorm the work Cu.tonier shalt tum?access to e?par\s o1 ,ot)slte where Cortratt()t •s topet1orm work as req01red by tne CUntract or other funeuons r e I a l e ct thereto duung non11al business.hou,s and other,easonabte perK)OS.of lime Contrac1or v.,u pertofmtheworkas ,easonat:,fy pcadK::al after theCustomer makesthe srte available forperlorrnanGa or the WO(k

Kelty Mullins

TrUo
Property Manager

August 10, 2026

	11.	Paymel\t Terms· Uponsjgnlrig thlgAgreem,nt, Cus!Oll'<ll 1!11all pay Cont?to,50%oftoo ProµosedPnceaM the ,ema1n1ng balance shall be PilldUV Customer 10 Oontractotupon oom!liet""1ol the OIO!e<ilunle>Sotherwise agr""a tornWtihng

	11.	Teunnat,on, ThisWor1<Or<le,,my be termnated t>y thee«ne:rparty Wrth or w1lt1oulc.nuse upon -en (7) worl\<lays advance wr,llen no41C6 Cllolomet' wtll bereqwfedto poy forall O\\ter,als pUrc"8sedand w0<k conl)leteto thedaleolterm,natlonand reasonJbtecharge$
cncurted 10 dem:)t:Mbz.ff?

I.I  Ass,gn,nent Toe C'-6torrer anct Ille Contractor u,spe,t1vety 1:,uld tr-emselves tnetr partners suooesson; assignees and legal representatrve to the other pertY v.lthra.pec1 to auOQ\le-narus of tNs Agteemant. Netlner the CU-;tormr nor theContractor shall as?gn transfer af'fl/ interest 1nth? Agreerrem Without the writtenconsent of the other provided,
l'<>...,\.'ef, that con,ent sl'lall not be teqtofed to BSS19n l/1IS AQreem,nt to any co?oy wtuch oontrols, ? oorcrolled by, Of I• un<lor co,m,o,, control w,th Contractor a In cor,neotlon W1lh 'ilSSllJrimeol "' a" attlllate o, potsU8J11 to a merger sale of all or
Prlrlo<i N•m<!	Oalo

Br1ghtVlew Landu?pe Servicu, Inc:. '"Contractor..

Enhancement Manager
Trtte

JenMabus	August 10, 2026

subsler11a1ty all of 11s assets or eq?•ty secunde'i oonsohdahon ccupgrele reorg?nitllhon
change Qf oon,rol or
, • Dlscla1?w Tr.IS proposal wn estimated and prreed oasod upon • ue ""' and vl!iual mspectton fromground levelUSlng ordmary means al or aboutthetlme thisproposal was prepared Theprt0e quotedIn thr.lproposal for lhe work cteoonbed, 1,1he 1esu1t ol that
ground level 'i!BU!II lnspecbcn and therefoJe our oorrpany w10 not be l1abte tor eny adcl<to0nal co,1s or damages tor add<tlona1worK not des011bed nerel'\ or llallle !or any tneldents/accw::fertsrasullngfromco?oons tl"lalwero notascenariable 'l:JV said ground level "'susl 1nspeclwn cy or<Jtna,y means at the time $aid tnspect10n was perfom'ed Conll8clor cannot be lleldre,ponllble torunknown ot otlletW..., h Id den <leletJIS Any conect1W.workpro?edhe-reincannotguarar,tee elG!ICt ,esu? Profes1.10na.lengrneering archlteciural, ar1d/or ranc,.cape design serw:es r'Oes1gn Sefv1ces1 a,e not 1nchlded m thrs Ayreemen1 and shall not be provldod by tr-e Conuactor Any design deleds,n ll>e Con.lract Documenl& ?r6 the s?e rBl!iJXIM?lhiUry of the OJ§.1om@r ff rhe CU!,1.o,rer must
eneage • tl(lensed ?neer, aron!ea and/er landscape de5tgn protos.10,,.1 11nt costs cot11;<,rn,ng ttieeeOeSlgn Serv1oe.s are to be patclby IlleCustorrer drrect?lo the designer
,n,oivod

SEVENTH ORDER OF BUSINESS
Heron Isles
Community Development District

Approved Budget
FY 2027
August 18, 2026
Table of Contents

1-2

3-5

6

7-8

9
	General Fund

	Narratives

	Debt Service Fund Series 2017

	Series 2017 A1/A2 Amortization Schedule

	Capital Reserve Fund

10		Assessment Schedule

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Approved Budget	
Description	FY 2026	6/30/26		3 Months		9/30/26	FY 2027	

REVENUES:						
Special Assessments - On Roll	$412,343	$417,906	$-	$417,906	$412,343	
Interest/Miscellaneous Income	10,000	14,492	4,763	19,255	10,000	
Access Key Cards	100	-	-	-	100	
Carry Forward Surplus	13,193	-	-	-	-	
TOTAL REVENUES	$435,636	$432,398	$4,763	$437,161	$422,443	

EXPENDITURES:						
Administrative:						
Supervisor Fees	$4,000	$1,400	$1,000	$2,400	$4,000	
FICA Taxes	306	107	77	184	306	
Engineer	7,200	7,773	300	8,073	8,000	
Attorney	18,000	11,601	6,399	18,000	18,000	
Annual Audit	3,460	3,460	-	3,460	3,600	
Assessment Administration	8,348	8,348	-	8,348	8,848	
Dissemination Agent	1,769	1,327	442	1,769	1,875	
Trustee Fees	4,080	2,788	1,024	3,812	4,125	
Management Fees	59,082	44,312	14,771	59,082	62,627	
Information Technology	2,123	1,592	531	2,123	2,250	
Website Maintenance	1,415	1,061	354	1,415	1,500	
Telephone	200	59	45	104	200	
Postage & Delivery	800	212	59	271	800	
Meeting Room Rental	300	-	150	150	300	
General Liability and Public Officials Insurance	19,928	17,564	-	17,564	17,960	
Printing & Binding	600	170	34	204	600	
Legal Advertising	3,200	476	432	908	3,200	
Other Current Charges	7,400	6,983	100	7,083	7,400	
Office Supplies	100	3	5	8	100	
Dues, Licenses & Subscriptions	175	175	-	175	175	
TOTAL ADMINISTRATIVE	$142,486	$109,411	$25,722	$135,132	$145,868	

Operations & Maintenance						
Utility						
Electric	$35,750	$26,011	$8,700	$34,711	$37,000	
Water & Sewer	14,700	20,806	11,400	32,206	$26,000	
Total Utility	$50,450	$46,817	$20,100	$66,917	$63,000	

Contract Services
Landscape Maintenance (Brightview Landscaping)	

$89,956	

$65,502	

$21,834	

$87,336	

$89,956	
Landscape Contingency	15,000	4,114	5,000	9,114	15,000	
Irrigation Maintenance	8,500	6,605	1,895	8,500	8,500	
Lake Maintenance (Future Horizons)	9,243	6,602	2,201	8,803	10,564	
Janitorial Services (GMS)	7,400	5,486	1,829	7,314	7,844	
Facility Management	14,594	11,467	3,822	15,289	15,470	
Secuirty Services	1,440	1,080	360	1,440	1,440	
Pest Control Services (Naders Pest Raiders)	350	272	-	272	350	
Holiday Decorations	1,500	-	1,500	1,500	1,500	
Total Utility	$147,983	$101,128	$38,440	$139,569	$150,624	

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Approved Budget	
Description	FY 2026	6/30/26		3 Months		9/30/26	FY 2027	

Repair and Maintenance						
Facility Repairs	$17,500	$8,795	$8,705	$17,500	$17,500	
Miscellaneous Repairs & Maintenance	7,500	225	3,000	3,225	7,500	
Road and Drainage Repairs	5,000	-	-	-	5,000	
Contingency	-	-	10,101	10,101	-	
Total Repair and Maintenance	$30,000	$9,020	$21,806	$30,826	$30,000	
						
TOTAL EXPENDITURES	$370,920	$266,376	$106,068	$372,444	$389,492	

Other Sources/(Uses)						
Capital Reserve - Transfer Out	$(64,717)	$-	$(64,717)	$(64,717)	$(32,952)	
.

Special Assessments-Tax Roll
The District will levy a Non-Ad Valorem assessment on all sold and platted parcels within the District in order to pay for the operating expenditures during the Fiscal Year.
Interest/Miscellaneous Income
The District earns interest on the monthly average collected balance for each of their investment accounts.
Access Key Card
The District will collect fees for replacement of access cards at $10 each.

Supervisors Fees
Chapter 190 of the Florida Statutes allows for members of the Board of Supervisors to be compensated $200 per meeting in which they attend.
FICA Taxes
Payroll taxes on Board of Supervisor’s compensation. The budgeted amount for the fiscal year is calculated at 7.65% of the total Board of Supervisor’s payroll expenditures.
Engineering
The District's engineer will provide general engineering services to the District, i.e. attendance and preparation for monthly board meetings, review of invoices, and other specifically requested assignments.
Attorney
The District’s Attorney, will be providing general legal services to the District, i.e., attendance and preparation for monthly Board meetings, review of contracts, review of agreements and resolutions, and other research assigned as directed by the Board of Supervisors and the District Manager.
Annual Audit
The District is required to conduct an annual audit of its financial records by an Independent Certified Public Accounting Firm. The budgeted amount for the fiscal year is based on contracted fees.
Assessment Roll Administration
GMS, LLC provides assessment services for closing lot sales, assessment roll services with the local Tax Collector and financial advisory services.
Dissemination Agent
The District is required by the Security and Exchange Commission to comply with Rule 15(c)(2)-12(b)(5), which relates to additional reporting requirements for un-rated bond issues.
Trustee Fees
The District bonds will be held and administered by a Trustee. This represents the trustee annual fee.
Management Fees
The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services, LLC. The budgeted amount for the fiscal year is based on the contracted fees outlined in Exhibit "A" of the Management Agreement.
Information Technology
The District processes all of its financial activities, i.e. accounts payable, financial statements, etc. on a main frame computer leased by Governmental Management Services,LLC.
Website Maintenance
Per Chapter 2014-22, Laws of Florida, all Districts must have a website to provide detailed information on the CDD as well as links to useful websites regarding Compliance issues. This website will be maintained by GMS, LLC and updated monthly.
Telephone
Internet, phone and Wi-Fi service for Office.
Postage and Delivery
Actual postage and/or freight used for District mailings including agenda packages, vendor checks and other correspondence.
Meeting Room Rental
This item includes the cost to rent a boardroom for the Heron Isles Community Development District supervisor meetings. The rental fees are based on the quarterly meetings.

General Liability and Public Officials Insurance
The District's General Liability & Public Officials Liability Insurance policy is with a qualified entity that specializes in providing insurance coverage to governmental agencies. The amount is based on estimated premium.
Printing and Binding
Copies used in the preparation of agenda packages, required mailings, and other special projects.
Legal Advertising
The District is required to advertise various notices for monthly Board meetings and other public hearings in a newspaper of general circulation.
Other Current Charges
This includes monthly bank charges and any other miscellaneous expenses that incur during the year.
Office Supplies
Supplies used in the preparation and binding of agenda packages, required mailings, and other special projects.
Due, Licenses & Subscriptions
The District is required to pay an annual fee to the Florida Department of Commerce for $175.

Electric
This item includes the cost of electricity for Heron Isles CDD that will be provided by FPL.
Location	Account #	Monthly	Annual	
100 Heron Isles Pkwy	55251-34119	$2,600	$31,200	
96139 Heron Isles Pkwy	89411-73059	$100	$1,200	
96116 Heron Isles Pkwy	15371-18034	$55	$660	
96103 Heron Isles Pkwy	79367-06030	$30	$360	
96443 Heron Isles Pkwy #IRR	62356-51129	$30	$360	
96638 Heron Isles Pkwy #IRR	62602-83129	$30	$360	
96148 Heron Isles Pkwy	59739-27030	$30	$360	
96331 Starfish Dr entwall	39110-92496	$30	$360	
961164 Heron Isles Pkwy #IRR	17007-82129	$30	$360	
928 Chester Rd # Entrance	62761-04061	$30	$360	
Contingency		$118	$1,420 				
	Total Electric	$3,083	$37,000	
Water & Sewer
This item includes the cost of water and/or sewer from JEA.				
Location	Account #	Monthly	Annual	
928 Chester Rd Apt IR01	83714954	$30	$360	
96059 Heron Isles PY-Sewer	82505651	$60	$720	
96059 Heron Isles PY-Water	82505651	$185	$2,220	
96259 Heron Isles PY	83582184	$55	$660	
96320 Starfish Dr	67059090	$140	$1,680	
96416 Heron Isles PY	67133229	$940	$11,280	
96572 Heron Isles PY	67133293	$500	$6,000	
Contingency		$257	$3,080 				
Total Water & Sewer	$2,167	$26,000

Landscape Maintenance
Landscape services are to maintain the common areas within the District. The District has contracted with Brightview Landscape Services, Inc to provide these services.
Landscape Contingency
Other Landscape service cost such as tree trimmings, tree and plant disposal and replacements.
Irrigation Maintenance
Irrigation services are to maintain the common areas within the District. The District has contracted with Brightview Landscape for these services. The contract provides for a 30 day termination.
Lake Maintenance
The District has a contract with Future Horizons, Inc. who provide monthly water management services to all the lakes throughout the District.
Janitorial Services
The District has a contract with Governmental Mangement Services, GMS, for the District janitorial services and for trash removal services.

Facility Management
Management Fees include managing, supervising, and coordinating the management, operation and maintenance. The District has a contract with Governmental Management Services, LLC to provide these services.
Security
The District uses HiTech Systems to provide CCTV for video security monitoring.
Pest Control
The District has a contract with Naders Pest Raiders for termite warranty.
Holiday Decorations:
Represents estimated costs for the District to decorate the amenity center throughout the Fiscal Year.

Facility Repairs
Repairs and maintenance for the District’s common areas.
Miscellaneous Repairs and Maintenance
Repairs and maintenance for the District’s common ground areas.
Road and Drainage Repairs
Estimate for repairs and maintenance of the roadway and drainage system.

Capital Reserve
Represents any Capital expenditures the District may need outside of the regular maintenance. The funds are transferred to Capital Reserve Account and used to fund minor construction or improvements to District property. This includes renovations, repairs, parking lot expansion, or road repairs.
Approved Budget
Debt Service Series 2017A1 & A2 Special Assessment Bonds

		Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Approved Budget	
	Description	FY 2026	6/30/26		3 Months		9/30/26	FY 2027	

REVENUES:							

Special Assessments-On Roll	
$221,115	
$224,100	
$-	
$224,100	
$221,115		
Interest Earnings	6,000	4,607	783	5,390	4,000		
Carry Forward Surplus (1)	97,485	56,833	-	56,833	69,619		
TOTAL REVENUES	$324,600	$285,539	$783	$286,322	$294,734			

EXPENDITURES:

Series 2017A1
Interest 11/1	$21,456	

$21,456	

$-	

$21,456	

$20,059			
Special Call 11/1	-	5,000	-		5,000	-	
Interest 5/1	21,456	21,372		-	21,372	20,059	
Principal 5/1	105,000	105,000		-	105,000	105,000	
Series 2017A2							
Interest 11/1	12,000	12,000		-	12,000	11,000	
Special Call 11/1	-	5,000		-	5,000	-	
Interest 5/1	12,000	11,875		-	11,875	11,000	
Principal 5/1	35,000	35,000		-	35,000	35,000	
Prepayment 5/1	-	5,000		-	5,000	-	
TOTAL EXPENDITURES	$206,913	$221,703	$-		$216,703	$202,119	

Other Sources/(Uses)							

Interfund transfer In/(Out)	
$-	
$-	
$-	
$-	
$-		
TOTAL OTHER SOURCES/(USES)	$-	$-	$-	$-	$-		
							
TOTAL EXPENDITURES	$206,913	$221,703	$-	$216,703	$202,119		
							
EXCESS REVENUES (EXPENDITURES)	$117,688	$63,836	$783	$69,619	$92,616		

(1) Carry Forward is Net of Reserve Requirement	
A-1 Interest Due 11/1/27	
$18,681.25					
	A-2 Interest Due 11/1/27	$10,125.00					
		$28,806.25					
Series 2017A-1 Capital Improvement Revenue Refunding Bonds (Senior Bonds)

AMORTIZATION SCHEDULE

Period	Outstanding Balance	Coupons	Principal	Interest	Annual Debt Service	
						
11/01/26	1,260,000.00		-	20,059.38	20,059.38	
05/01/27	1,260,000.00	2.63%	105,000.00	20,059.38		
11/01/27	1,155,000.00		-	18,681.25	143,740.63	
05/01/28	1,155,000.00	2.75%	115,000.00	18,681.25		
11/01/28	1,040,000.00		-	17,100.00	150,781.25	
05/01/29	1,040,000.00	3.13%	115,000.00	17,100.00		
11/01/29	925,000.00		-	15,303.13	147,403.13	
05/01/30	925,000.00	3.13%	120,000.00	15,303.13		
11/01/30	805,000.00		-	13,428.13	148,731.26	
05/01/31	805,000.00	3.13%	125,000.00	13,428.13		
11/01/31	680,000.00		-	11,475.00	149,903.13	
05/01/32	680,000.00	3.38%	130,000.00	11,475.00		
11/01/32	550,000.00		-	9,281.25	150,756.25	
05/01/33	550,000.00	3.38%	130,000.00	9,281.25		
11/01/33	420,000.00		-	7,087.50	146,368.75	
05/01/34	420,000.00	3.38%	135,000.00	7,087.50		
11/01/34	285,000.00		-	4,809.38	146,896.88	
05/01/35	285,000.00	3.38%	140,000.00	4,809.38		
11/01/35	145,000.00		-	2,446.88	147,256.26	
05/01/36	145,000.00	3.38%	145,000.00	2,446.88		
11/1/36	-				147,446.88	
Total			$1,260,000	$239,344	$1,499,344	
Series 2017A-2 Capital Improvement Revenue Refunding Bonds (Subordinate Bonds)

AMORTIZATION SCHEDULE

11/01/26
05/01/27	440,000.00
440,000.00	5.000%
5.000%	-
35,000.00	11,000.00
11,000.00	11,000.00	
11/01/27	405,000.00	5.000%	-	10,125.00	56,125.00	
05/01/28	405,000.00	5.000%	35,000.00	10,125.00		
11/01/28	370,000.00	5.000%	-	9,250.00	54,375.00	
05/01/29	370,000.00	5.000%	40,000.00	9,250.00		
11/01/29	330,000.00	5.000%	-	8,250.00	57,500.00	
05/01/30	330,000.00	5.000%	40,000.00	8,250.00		
11/01/30	290,000.00	5.000%	-	7,250.00	55,500.00	
05/01/31	290,000.00	5.000%	40,000.00	7,250.00		
11/01/31	250,000.00	5.000%	-	6,250.00	53,500.00	
05/01/32	250,000.00	5.000%	45,000.00	6,250.00		
11/01/32	205,000.00	5.000%	-	5,125.00	56,375.00	
05/01/33	205,000.00	5.000%	45,000.00	5,125.00		
11/01/33	160,000.00	5.000%	-	4,000.00	54,125.00	
05/01/34	160,000.00	5.000%	50,000.00	4,000.00		
11/01/34	110,000.00	5.000%	-	2,750.00	56,750.00	
05/01/35	110,000.00	5.000%	50,000.00	2,750.00		
11/01/35	60,000.00	5.000%	-	1,500.00	54,250.00	
05/01/36	60,000.00	5.000%	55,000.00	1,500.00		
					56,500.00	
Total			$435,000	$131,000	$577,875	
Proposed Budget Capital Reserve Fund

		Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Approved Budget					
	Description	FY 2026	6/30/26		3 Months		9/30/26	FY 2027					

REVENUES:											

Capital Reserve-Transfer In	$64,717	
$64,717	
$-	
$64,717	
$32,952							
Interest Income	2,400	5,607	2,250	7,857	2,400							
Carry Forward Balance	203,510	203,492	-	203,492	242,333							
TOTAL REVENUES	$270,627	$273,816	$2,250	$276,066	$277,685							

EXPENDITURES:
Capital Outlay
Capital Outlay	$-	

$-	

$-	

$-	

$-							
Repair & Maintenance	-	24,551	8,475	33,026	25,000							
Other Current Charges	500	527	180	707	500							
TOTAL EXPENDITURES	$500	$25,078	$8,655	$33,733	$25,500							

Other Sources/(Uses)											
Transfer In (Out)		$-		$-		$-		$-		$-	
TOTAL OTHER SOURCES/(USES)	$-		$-		$-		$-		$-		

Heron Isles
Community Development District
Non-Ad Valorem Assessments Comparison 2026-2027

Neighborhood	O&M Units	Bonds 2017
Units	
Annual Maintenance Assessments	
Annual Debt Assessments	
Total Assessed Per Unit							
	
FY 2027	
FY 2026	Increase/ (decrease)	
FY 2027	
FY 2026	Increase/ (decrease)	
FY 2027	
FY 2026	Increase/ (decrease)			

Single Family	
748	
531	
$593	
$593	
$0	
$447	
$447	
$0	
$1,040	
$1,040	
$0	
Single Family*	0	1	$593	$593	$0	$242	$242	$0	$835	$835	$0	
Total	748	532										
*Single Family unit for 2017 has a partial paydown.												

A.
RESOLUTION 2026-07

THE ANNUAL APPROPRIATION RESOLUTION OF THE HERON ISLES COMMUNITY DEVELOPMENT DISTRICT RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2026, AND ENDING SEPTEMBER 30, 2027; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2026, submitted to the Board of Supervisors (“Board”) of the Heron Isles Community Development District (“District”) a proposed budget (“Proposed Budget”) for the fiscal year beginning October 1, 2026, and ending September 30, 2027 (“Fiscal Year 2027”), along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and

WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Budget, the District filed a copy of the Proposed Budget with the local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and
WHEREAS, the Board set a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and
WHEREAS, the District Manager posted the Proposed Budget on the District’s website at least two (2) days before the public hearing; and

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

WHEREAS, the District Manager has prepared a Proposed Budget, whereby the budget shall project the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE HERON ISLES COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. BUDGET

	a.	The Board has reviewed the Proposed Budget, a copy of which is on file with the office of the District Manager and at the District’s Local Records Office, and hereby approves certain amendments thereto, as shown in Section 2 below.
	b.	The Proposed Budget, attached hereto as Exhibit A, as amended by the Board, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes (“Adopted Budget”), and incorporated herein by reference; provided, however, that the comparative figures contained in the Adopted Budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures.

	a.	The Adopted Budget, as amended, shall be maintained in the office of the District Manager and at the District’s Local Records Office and identified as “The Budget for the Heron Isles Community Development District for the Fiscal Year Ending September 30, 2027.”
	b.	The Adopted Budget shall be posted by the District Manager on the District’s official website within thirty (30) days after adoption, and shall remain on the website for at least two (2) years.

SECTION 2. APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for Fiscal Year 2027, the sum of $	 to be raised by the levy of assessments and/or otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:

TOTAL GENERAL FUND	$	

DEBT SERVICE FUND – SERIES 2017	$	

CAPITAL RESERVE FUND	$	

TOTAL ALL FUNDS	$	

SECTION 3. BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2027 or within sixty (60) days following the end of the Fiscal Year 2027 may amend its Adopted Budget for that fiscal year as follows:

	a.	A line-item appropriation for expenditures within a fund may be decreased or increased by motion of the Board recorded in the minutes, and approving the expenditure, if the total appropriations of the fund do not increase.

	a.	The District Manager or Treasurer may approve an expenditure that would increase or decrease a line-item appropriation for expenditures within a fund if the total appropriations of the fund do not increase and if either (i) the aggregate change in
the original appropriation item does not exceed the greater of $15,000 or 15% of the original appropriation, or (ii) such expenditure is authorized by separate disbursement or spending resolution.

	a.	Any other budget amendments shall be adopted by resolution and consistent with Florida law.

The District Manager or Treasurer must ensure that any amendments to the budget under paragraph c. above are posted on the District’s website within five (5) days after adoption and remain on the website for at least two (2) years.

SECTION 4. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.
PASSED AND ADOPTED THIS 18TH DAY OF AUGUST 2026.

ATTEST:	HERON ISLES COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary
By:	 Its:	
Exhibit A:	Adopted Budget for Fiscal Year 2027

B.
RESOLUTION 2026-08

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE HERON ISLES COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING SPECIAL ASSESSMENTS FOR FISCAL YEAR 2027; PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the Heron Isles Community Development District (“District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District; and

WHEREAS, the District is located in Nassau County, Florida (“County”); and

WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District’s adopted capital improvement plan and Chapter 190, Florida Statutes; and

WHEREAS, the Board of Supervisors (“Board”) of the District hereby determines to undertake various operations and maintenance and other activities described in the District’s budget (“Adopted Budget”) for the fiscal year beginning October 1, 2026, and ending September 30, 2027 (“Fiscal Year 2027”), attached hereto as Exhibit A and incorporated by reference herein; and

WHEREAS, the District must obtain sufficient funds to provide for the operation and maintenance of the services and facilities provided by the District as described in the Adopted Budget; and

WHEREAS, the provision of such services, facilities, and operations is a benefit to lands within the District; and

WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose special assessments on benefitted lands within the District; and
WHEREAS, it is in the best interests of the District to proceed with the imposition of the special assessments for operations and maintenance in the amount set forth in the Adopted Budget; and

WHEREAS, the District has previously levied an assessment for debt service, which the District desires to collect for Fiscal Year 2027; and
WHEREAS, Chapter 197, Florida Statutes, provides a mechanism pursuant to which such special assessments may be placed on the tax roll and collected by the local tax collector (“Uniform Method”), and the District has previously authorized the use of the Uniform Method by, among other things, entering into agreements with the Property Appraiser and Tax Collector of the County for that purpose; and

WHEREAS, it is in the best interests of the District to adopt the Assessment Roll of the Heron Isles Community Development District (“Assessment Roll”) attached to this Resolution as Exhibit B and incorporated as a material part of this Resolution by this reference, and to certify the Assessment Roll to the County Tax Collector pursuant to the Uniform Method; and
WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll, certified to the County Tax Collector by this Resolution, as the Property Appraiser updates the property roll for the County, for such time as authorized by Florida law.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE HERON ISLES COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. BENEFIT & ALLOCATION FINDINGS. The Board hereby finds and determines that the provision of the services, facilities, and operations as described in Exhibit A confers a special and peculiar benefit to the lands within the District, which benefit exceeds or equals the cost of the assessments. The allocation of the assessments to the specially benefitted lands, as shown in Exhibits A and B, is hereby found to be fair and reasonable.

SECTION 2. ASSESSMENT IMPOSITION. Pursuant to Chapters 190 and 197, Florida Statutes, and using the procedures authorized by Florida law for the levy and collection of special assessments, a special assessment for operation and maintenance is hereby imposed and levied on benefitted lands within the District, and in accordance with Exhibits A and B. The lien of the special assessments for operations and maintenance imposed and levied by this Resolution shall be effective upon passage of this Resolution.
SECTION 3. COLLECTION. The collection of the operation and maintenance special assessments and previously levied debt service assessments shall be at the same time and in the same manner as County taxes in accordance with the Uniform Method, as indicated on Exhibits A and B. The decision to collect special assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.

SECTION 4. ASSESSMENT ROLL. The Assessment Roll, attached to this Resolution as Exhibit B, is hereby certified to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County taxes. The proceeds therefrom shall be paid to the District.
SECTION 5. ASSESSMENT ROLL AMENDMENT. The District Manager shall keep apprised of all updates made to the County property roll by the Property Appraiser after the date of this Resolution and shall amend the Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property roll. After any amendment of the Assessment Roll, the District Manager shall file the updates in the District records.

SECTION 6. SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.

SECTION 7. EFFECTIVE DATE. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board.

PASSED AND ADOPTED THIS 18TH DAY OF AUGUST 2026.

ATTEST:	HERON ISLES COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary
By: 	
Its: 	

Exhibit A:	Adopted Budget for Fiscal Year 2027
Exhibit B:	Assessment Roll

EIGHTH ORDER OF BUSINESS
RESOLUTION 2026-09
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE HERON ISLES COMMUNITY DEVELOPMENT DISTRICT DECLARING VACANCIES PURSUANT TO SECTION 190.006(3)(b), FLORIDA STATUTES; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the Heron Isles Community Development District (the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes; and
WHEREAS, on November 3, 2026, two (2) members of the Board of Supervisors (the “Board”) are to be elected by the “Qualified Electors” of the District, as that term is defined in Section 190.003, Florida Statutes; and

WHEREAS, the District published a notice of qualifying period set by the Nassau County Supervisor of Elections at least two (2) weeks prior to the start of said qualifying period; and
WHEREAS, at the close of the qualifying period, no one qualified to run for the available seats designated as “Seat 2” and “Seat 4”; and
WHEREAS, pursuant to Section 190.006(3)(b), Florida Statutes, the Board shall declare Seat 2 and Seat 4 vacant, effective the second Tuesday following the general election, and Qualified Electors are to be appointed to such seats within ninety (90) days thereafter; and

WHEREAS, the Board finds that it is in the best interests of the District to adopt this Resolution declaring Seat 2 and Seat 4 as vacant.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE HERON ISLES COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. The following seats are hereby declared vacant effective as of November 17, 2026: Seat 2 (currently held by Chase Coleman) and Seat 4 (currently held by Colin Jannuzzi).
SECTION 2. Until such time as the Board nominates Qualified Electors to fill the vacancies declared in Section 1 above, the incumbent Supervisors for Seat 2 and Seat 4 shall remain in office.
SECTION 3.	This Resolution shall become effective upon its passage.

PASSED AND ADOPTED this 18th day of August, 2026.

ATTEST:	HERON ISLES COMMUNITY DEVELOPMENT DISTRICT

Print Name:		□Chairperson/ □Vice Chairperson

NINTH ORDER OF BUSINESS

A.

General Information

DATE:
NEXT QSA DATE: CLIENT ATTENDEES:
BRIGHTVIEW ATTENDEES:
Thursday, Aug 06, 2026
Tuesday, Jul 27, 2027

Corey Wissinger

Customer Focus Areas
Entrances and Ponds
Maintenance Items

Maintenance Items

D.

1.
BOARD OF SUPERVISORS MEETING DATES HERON ISLES COMMUNITY DEVELOPMENT DISTRICT
FISCAL YEAR 2026/2027
The Board of Supervisors of the Heron Isles Community Development District will hold their regular meetings for the Fiscal Year 2026/2027 at Blackrock Baptist Church, 96362 Blackrock Road, Yulee, Florida 32097, on the third Tuesday of the following months at 5:00 p.m., unless otherwise indicated as follows:

November 17, 2026
February 16, 2027
May 18, 2027
August 17, 2027

The meetings are open to the public and will be conducted in accordance with the provision of Florida Law for Community Development Districts. The meetings may be continued to a date, time, and place to be specified on the record at the meeting. A copy of the agenda for these meetings may be obtained from Governmental Management Services, LLC, 475 West Town Place, Suite 114, St. Augustine, Florida 32092 or by calling (904) 940-5850.

There may be occasions when one or more Supervisors or staff will participate by telephone. Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Office at (904) 940-5850 at least three (3) business days prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Office.
A person who decides to appeal any decision made at the meeting with respect to any matter considered at the meeting is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based.

District Manager

2.
Heron Isles Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2026 – September 30, 2027

	1.	 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 meetings in accordance with Florida Statutes, 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 per Florida statute on at least two mediums (i.e., newspaper, CDD website, electronic communications).
Achieved: Yes ☐ No ☐

Goal 1.3: Access to Records Compliance
Objective: Ensure that meeting minutes and other public records are readily available and easily accessible to the public by completing monthly CDD website checks.
Measurement: Monthly website reviews will be completed to ensure meeting minutes and other public records are up to date as evidenced by District Management’s records.
Standard: 100% of monthly website checks were completed by District Management.
Achieved: Yes ☐ No ☐
	1.	 Infrastructure and Facilities Maintenance
Goal 2.1: Field Management and/or District Management Site Inspections Objective: Field manager and/or district manager will conduct inspections per
District Management services agreement to ensure safety and proper functioning of the District’s infrastructure.
Measurement: Field manager and/or district manager visits were successfully completed per management agreement as evidenced by ﬁeld manager and/or district manager’s reports, notes or other record keeping method.
Standard: 100% of site visits were successfully completed as described within district management services agreement
Achieved: Yes ☐ No ☐
Goal 2.2: District Infrastructure and Facilities Inspections
Objective: District Engineer will conduct an annual inspection of the District’s infrastructure and related systems.
Measurement: A minimum of one inspection completed per year as evidenced by district engineer’s report related to district’s infrastructure and related systems.
Standard: Minimum of one inspection was completed in the Fiscal Year by the district’s engineer.
Achieved: Yes ☐ No ☐
	1.	 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and ﬁnal budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and ﬁnal budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☐ No ☐
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current ﬁscal year budget with any amendments, and most recent ﬁnancials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and ﬁnancials are accessible to the public as evidenced by corresponding documents on the CDD’s website.
Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended ﬁscal year budget, and most recent agenda package with updated ﬁnancials.
Achieved: Yes ☐ No ☐
Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent ﬁnancial audit per statutory requirements and publish the results to the CDD website for public inspection, and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing ﬁrm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☐ No ☐

Chair/Vice Chair:		Date:	 Print Name:	 
Heron Isles Community Development District

District Manager:		Date:	 Print Name:	 
Heron Isles Community Development District

E.
 Heron Isles CDD
Operations Report August 18, 2026
Prepared by Kelly Mullins

	•	There have been issues recently with pond banks not being mowed as scheduled. These concerns were shared with BrightView and adjustments have been made.
	•	CDD Board Chair, Greg Watson, met with our account manager from BrightView, Jen Mabus, to address other areas of concern.
	•	Both irrigation pumps are currently down. Proposals have been obtained for the necessary repairs.

	•	Security activity being monitored by GMS to address concerns.
	•	There was a vandalism incident in the men’s restroom. Someone gained entry and vandalized the restroom. The stall was detached from the wall. Proposals were obtained for the repairs.
	•	Following the incident, Hi-Tech Security installed new maglocks on the doors which are the strongest offered by them.
	•	New door closers were also installed on both restroom doors, so that the doors don’t slam against the new locks.
	•	A new handle was installed on the women’s restroom door.
	•	GMS staff continue to collect trash around parks and fields.
	•	GMS is monitoring janitorial services by inspecting restrooms/trash weekly.
	•	“Security Cameras in Use” signs were placed on both restroom doors.

	•	Trash can at mailbox is being used for mail trash and is being emptied weekly.
	•	A wreck occurred at the intersection of Heron Isles Pkwy and Albatross Dr. There was
considerable damage to the monument wall. The damage was cleaned up and proposals for the work were obtained. Happy Days was chosen to reconstruct the wall.
	•	The reconstruction has been completed.
	•	Fast Signs will be replacing the “Heron Isles” letters on August 12th. After the letter installation, the project will be complete.
	•	These repairs will be covered by the at fault driver’s insurance company.
	•	Three other monument walls in the community were missing the “H” from “Heron Isles.” Fast Signs will also be installing the missing letters on these walls.

	•	A depression was discovered on the bank of the large pond on Heron Isles Pkwy near the mailboxes.
	•	Upon further inspection, it was recommended to repair the pipe leading to the pond.
	•	At the May meeting, the Board Chair was given authorization to approve a reasonable proposal for the work.
	•	HEB Services was chosen to perform the work; it has been completed.

	•	If there are any additional concerns or comments, please contact me at kmullins@gmsnf.com or at (304) 389-2198.

Respectfully,
Kelly Mullins, LCAM

Date: 5-21-26	Water Temp: 83
Weather: Clear	Winds: 0-5 MPH

Lake	Plants Treated	Trash Pickup	Chemical Used	
1	None	Yes	None	
2	None	Yes	None	
3	None	Yes	None	
4	None	Yes	None	
5	Plankton	Yes	FL 909	
6	None	Yes	None	
7	None	Yes	None	
8	None	Yes	None	
9	None	Yes	None	
10	Roadgrass	Yes	2-4D	
11	None	Yes	None	
12	None	Yes	None	
13	None	Yes	None	
14	None	Yes	None	
15	None	Yes	None	
16	None	Yes	None	
17	None	Yes	None	
18	No Treat	No	Maintained by Blackrock Park	
19	None	Yes	None	
20	None	Yes	None	
21	None	Yes	None	
22	None	Yes	None	
23	None	Yes	None	

Date: 6-9-26	Water Temp: 86
Weather: Clear	Winds: 0-5 MPH

Lake	Plants Treated	Trash Pickup	Chemical Used	
1	None	Yes	None	
2	None	Yes	None	
3	None	Yes	None	
4	None	Yes	None	
5	None	Yes	None	
6	None	Yes	None	
7	None	Yes	None	
8	None	Yes	None	
9	Algae	Yes	Copper Sulfate	
10	None	Yes	None	
11	None	Yes	None	
12	None	Yes	None	
13	None	Yes	None	
14	Algae	Yes	Copper Sulfate	
15	Roadgrass	Yes	2-4D	
16	None	Yes	None	
17	Algae	Yes	Copper Sulfate	
18	No Treat	No	Maintained by Blackrock Park	
19	None	Yes	None	
20	None	Yes	None	
21	None	Yes	None	
22	None	Yes	None	
23	None	Yes	None	

Date: 7-15-26	Water Temp: 90’s
Weather: Clear	Winds: 0-10 MPH

Lake	Plants Treated	Trash Pickup	Chemical Used	
1	None	Yes	None	
2	None	Yes	None	
3	None	Yes	None	
4	Plankton	Yes	FL 909	
5	None	Yes	None	
6	Plankton	Yes	FL 909	
7	None	Yes	None	
8	None	Yes	None	
9	Algae	Yes	Copper Sulfate	
10	None	Yes	None	
11	None (No Access)	Yes	None	
12	None	Yes	None	
13	None	Yes	None	
14	None	Yes	None	
15	None	Yes	None	
16	None	Yes	None	
17	Algae	Yes	Copper Sulfate	
18	No Treat	No	Maintained by Blackrock Park	
19	None	Yes	None	
20	None	Yes	None	
21	None	Yes	None	
22	None	Yes	None	
23	None	Yes	None