Poinciana Community Development District

Agenda Package

March 18, 2026

Poinciana
Community Development District
Meeting Agenda
Wednesday	The Gator Room
March 18, 2026	385 Village Drive
12:00 PM	Poinciana, Florida

Zoom Information for Members of the Public: Link: https://zoom.us/j/88297815550
Dial-in Number: (646) 876-9923
Meeting ID: 882 9781 5550

Roll Call
Pledge of Allegiance
Public Comment Period on Agenda Items
Approval of Minutes of the February 18, 2026 Board of Supervisors Meeting
Consideration of Resolution 2026-01 Approving Proposed Fiscal Year 2027 Budget and Setting a Public Hearing
Consideration of Fishing Policies
Proposed Policies
Proposed Map
Discussion of Solivita Club Property Transfer and Potential District Coordination
Update on Damaged CDD Owned Tree at 140 Gulf Drive
Review and Acceptance of Fiscal Year 2025 Audit Report
Staff Reports
Attorney
Engineer
Review of Pond Inspection Report
Review of Updated Pond Ownership Map
District Manager
Action Items List
Approval of Check Register
Balance Sheet and Income Statement
Field Manager
Field Manager’s Report
Pond Maintenance Report
Midge Management Report
Customer Complaint Log
Consideration of Proposal for Tree Trim on Pond B16
Supervisor’s Requests
Other Business
General Audience Comments
Next Meeting Date: April 15, 2026, The Gator Room
Adjournment

Minutes
MINUTES OF MEETING POINCIANA
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Poinciana Community Development District was held on Wednesday, February 18, 2026, at 12:00 p.m. via Zoom Communication Media Technology and in the Gator Room, 385 Village Drive, Poinciana, Florida.
Present and constituting a quorum were:

Jon Cameron	Chairman
Rick McKelvey	Vice Chairman
Tony Reed	Assistant Secretary
Anita Nelson	Assistant Secretary
Robert Zimbardi	Assistant Secretary Also present were:
Tricia Adams	District Manager
Jay Lazarovich	District Counsel
Kathleen Leo	District Engineer
Joel Blanco	Field Services
Chris Reed	Solitude
Alan Wilson	Solitude
Cherrief Jackson	Clarke Midge Control Residents
The following is a summary of the discussions and actions taken at the February 18, 2026, Poinciana Community Development District’s Board of Supervisors Meeting.

FIRST ORDER OF BUSINESS	Roll Call
Ms. Adams called the meeting to order at 12:05 p.m. and called the roll. All Supervisors were present.

SECOND ORDER OF BUSINESS	Pledge of Allegiance
The Pledge of Allegiance was recited.

THIRD ORDER OF BUSINESS	Public Comment Period on Agenda Items
Mr. Cameron opened the Public Comment Period. There being no comments, Mr.
Cameron closed the audience comments period.

FOURTH ORDER OF BUSINESS	Approval of Minutes of the January 21,
2026, Board of Supervisors Meeting
Ms. Adams reported that corrections were received for name attributions for either Mr. Cameron or Mr. McKelvey, as they sounded alike to the voice recognition software. The draft minutes, which were included in the agenda package, were corrected. Mr. Cameron noted under the District Manager on Page 17, where he said, “Avatar/Taylor Morrison may change the price,” the concern was the contractor would change the price.

Mr. Cameron requested that the Attorney’s Report be included under Item 5, as it did not make sense to discuss the Fishing Policy and later in the meeting have District Counsel discuss the same item. There were no objections.

FIFTH ORDER OF BUSINESS	Consideration of Fishing Policies
Review of the Villages Fishing Policies
Proposed Policies
Proposed Map
Staff Reports - Attorney
The Board discussed proposed revisions to the Fishing Policy, including the fishing pass requirement, enforcement considerations, coordination with the HOA and Fishing Club, and signage costs. After discussion, the Board reached consensus to defer the item for further refinement, with Mr. McKelvey to coordinate with staff and stakeholders and staff to provide signage cost estimates.

SIXTH ORDER OF BUSINESS	Discussion of Pond Dye with Solitude
Staff and Solitude representatives presented information regarding the potential use of pond  dye  for  algae  management.  The  Board  discussed  effectiveness,  environmental

considerations, testing protocols, and cost. The Board supported proceeding with a limited pilot program, including testing and monitoring, at no cost to the District.

SEVENTH ORDER OF BUSINESS	Discussion of Pond 1B Conveyance from
HOA
The Board discussed potential conveyance of Pond 1B from the HOA to the District. The Engineer advised a legal description could be prepared and recorded without replatting at an estimated cost of $1,000 to $1,500. The Board supported exploring conveyance and agreed the Chairman would coordinate with the HOA regarding cost-sharing.

EIGHTH ORDER OF BUSINESS	Consideration	of	Proposal	for	Clam
Stocking on Pond B1
NINTH ORDER OF BUSINESS	Consideration of Proposal for Shrimp &
Gambusia Stocking on Pond B1
The Board considered proposals for clam, shrimp, and Gambusia stocking for Pond B1. After discussion regarding littoral plantings and timing, the Board approved the proposals subject to installation of additional littorals prior to stocking.

Mr. McKelvey questioned how they would handle the littorals. Mr. Blanco indicated that he would obtain a proposal from Solitude and provide at the March meeting; however, they were not doing littorals the same way as Pond E3, because Pond B1 already had littorals. He simply wanted to add more littorals, to provide a haven for the clams and Gambusia from predators and did not expect to pay $12,000. Mr. McKelvey asked if they would be doing the littorals before they put the clams, shrimp and Gambusia in Pond B1. Mr. Blanco suggested that the Board pre-approve this, with the contingency of putting the littorals in first and then the Gambusia, shrimp and clams afterwards. Mr. Tony Reed pointed out that the plantings must be a certain size, because it takes at least a year for them to establish. Mr. Blanco would obtain a proposal for adult littorals. Mr. Cameron pointed out if the Board was approving the motion, they were approving it for the clams, Gambusia and shrimp to be done later.

Mr. Tony Reed requested that there be documentation and that a water analysis be performed before the stocking. Mr. Blanco indicated that Mr. Wilson would do testing for the pond dye.

TENTH ORDER OF BUSINESS	Staff Reports
Attorney
This item was discussed.

Engineer
Ms. Leo reported that given the water levels, they would try to do their inspection in the next month. Updates would be made to the pond map. Ms. Adams confirmed that they were investigating some conveyance deeds that were brought to their attention, to see if there was any impact on the property ownership map.

District Manager
Action Items List
Ms. Adams presented the Action Items List, which was included in the agenda package.
Many of these items were already discussed, but she reported on the following:
Proposed Fishing Policies: This item was discussed.
Evaluate Ownership and Maintenance of Pond 1B at Via Rizzoli Drive: This item was discussed.
Erosion Repair Amalfi Lane: The repair was completed and the HOA was billed on December 19th. An invoice was resent to the HOA, as payment had not yet been received. The HOA acknowledged that the original invoice was not put into the proper place and would expedite payment.

Approval of Check Register

Ms. Adams presented the Check Register for January 13, 2026, through January 31, 2026, totaling $1,301,120.15, which was included in the agenda package, along with the detailed invoices and Check Run Summary. Mr. Cameron questioned how many different checking accounts they used. Ms. Adams referred to the Combined Balance Sheet, which listed the three accounts, one of which was Hancock Whitney. Part of the requirement of the Trust Indenture, was that there be a general operating account with Hancock Whitney, which was where all the transmittals go. Locally, there was a Truist account, which the bills were paid out of. The third account was with Bank United, which was the money market account. Any surplus funds would be applied to the money market account, so it was earning interest, until those monies were needed.

Balance Sheet and Income Statement
Ms. Adams presented the Unaudited Financial Statements through December 31, 2025, which were included in the agenda package. No Board action was required, as the financials were provided for informational purposes. There was discussion last month regarding the Supervisor fees. The accountant did speak to the auditor. They were able to accrue the September expenses on the September financials. Mr. Cameron noted a contingency line item of
$12,000, of which $10,230 was spent and questioned what it was for. Ms. Adams explained that those were items that the Board approved such as the erosion repair. Ms. Nelson reported that she sent an email to the District accountant, Ms. Katie Costa regarding this item. Ms. Costa confirmed that there was an erosion repair paid to Solitude for $8,802, $250 was paid to Floralawn for a one-time cleanup, $1,150 for an aluminum fence installation, a charge to the Solivita Community Association and $11.10 to GMS for wooden stakes, to section off the area of the washout. Mr. Cameron pointed out that the $8,800 coming from the HOA would offset a good chunk of that. Ms. Adams confirmed that this was the case, but it would be shown as miscellaneous revenue.
Mr. Cameron questioned the status of the accounting organizational chart that the Board requested. Ms. Nelson believed that Ms. Costa was still working on it. Ms. Adams would follow

up. Mr. Cameron questioned when the budget process started for next year. Ms. Adams confirmed that internal budget discussions started. They were still making changes. Mr. Cameron recalled that the Board discussed moving the formal approval process up to June of this year, instead of July. Ms. Adams indicated that it was statutorily required to be approved by September 15th and for the Board to adopt it in June, the budget must be presented in March, since there needed to be 60 days in between the Proposed Budget approval and the final adoption.

Field Manager’s Report
Mr. Blanco presented the Field Manager’s Report, which was included in the agenda package. Regarding the facilitation of the three Cypress trees installation for Pond A-12, the resident approved the proposed cost for the trees and the labor with Floralawn, which was currently getting scheduled. The grass shrimp and littorals for B1, were already discussed. He would obtain proposals for littorals for the next meeting. Regarding the removal of the fire flags and the installation of the littoral plantings on Pond D9, the 50% deposit was sent. The spraying of the fireflies has started. The manual removal and the littoral installation were pending. Due to the cold snap, there was a delay for littorals, but was in communication with Mr. Alan Wilson and Mr. Chris Reed, to get a date for the removal. Mr. Cameron asked if the frost helped to kill the ones that were there. Mr. Blanco indicated that the frost killed many plantings. Mr. Wilson reported that the littorals were brown and small. Mr. Blanco pointed out that it was premature to call something dead and preferred to wait until the end of March to take inventory and towards the beginning of April, come back with a proposal and a report on what has and has not survived. He was monitoring the littorals on Pond E3. Ms. Leo reported that established littorals would die back from what was exposed.
Mr. Blanco reported that the mitered end repair was scheduled for next week and he should have a full report at the next meeting. The Board did not approve removal and stump grind of the three Cypress trees on Glendora Road, but trimming was approved, which was completed. The clam stocking was discussed. The light fixture that was approved at the last meeting, was ordered. Five were on hand, but the company was delayed and he should receive them between the 20th and the 3rd of March. He preferred to do everything at the same time to save on the cost of mobilization. When Mr. Blanco was doing reviews at 820 Glendora, he found

an exposed mitered end section. It was not too exposed and preferred to put some rip rap in there, to support it. Ms. Adams pointed out that Mr. Blanco was now tracking all the field management items on the Action Items List, so there would be no redundancy.

Clam Stocking Report on Ponds C2 and P6
Mr. Blanco presented the Clam Stocking Report, which was included in the agenda package. The reason that they chose Ponds P6 and PC2, was because they received many calls. According to the Customer Complaint Log, they had 21 complaints, due to incessant algae growth and grasses growing in the middle of the Pond P6 and PC2. The ponds were stocked with clams, and his first initial review was on June 5th. At that time, Pond PC2 cleared up quickly and Pond P6 was on its way of being cleared up. He was very happy with the results. On August 19th, there were Summer rains and new blooms appeared, but they were smaller circles, as opposed to prior to the clam stocking. In the Fall, Pond PC2 continued to get better, but Pond P6 got stagnant. By the Winter months, Pond PC2 had a complete turnaround. Pond P6 was better than it was before, but not where he wanted it to be. In the eight months that he was tracking this, he felt that this project was successful, as the clams did assist in algae reduction and at times, assisted with troubled grasses in the harder to reach areas. In Pond P16, which was L shaped, as opposed to PC2, which was more in a straight line, additional clams would provide better results. Ponds PC2 and P6, had a reduction in resident complaints, with some residents voicing gratitude.

Pond Maintenance Report
Mr. Blanco presented the Pond Maintenance Report, which was included in the agenda package. The plan that Mr. Chris Reed and he had, was taking advantage of the dry season, with reduced water levels and spraying unwanted grass, as well as utilizing Floralawn to clean up pond banks, in preparation for Spring and Summer. Once the water level goes down, they would go back to the status quo, by allowing those grasses to grow in 3 to 4 feet and spraying any nuisance grasses or weeds. Mr. Chris Reed was doing a good job of spraying around the littoral plantings.

Midge Management Report
Customer Complaint Log

Mr. Blanco reported on the Midge Management Report and Customer Complaint Log and noted he would correct duplicate entries.

ELEVENTH ORDER OF BUSINESS	Supervisor’s Requests
Supervisors discussed alligator management, fishing policy coordination with the HOA, pond bank stabilization pilot concepts, and pending developer coordination items.

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

THIRTEENTH ORDER OF BUSINESS	Audience Comments

Residents addressed the Board regarding several matters, including tunnel pavement markings, littoral conditions at Pond E3, fishing activity and enforcement concerns, and yard debris entering ponds. The Board discussed coordination with the developer regarding tunnel striping and noted staff would follow up on specific concerns raised by residents.
Residents also commented on fishing policy enforcement, public safety concerns, and communication challenges within the community. The Board reiterated that it is working toward a practical and enforceable fishing policy in coordination with stakeholders.
A Solitude representative provided updates on planned pond maintenance activities, including seasonal bank treatments, vegetation management, access constraints at Pond D5, and recent fish kill cleanup efforts. Following discussion, the Board reached consensus to allow temporary signage at ponds with active alligator nesting areas.

FOURTEENTH ORDER OF BUSINESS	Next Meeting Date – March 18, 2026,
12:00 P.M.; The Gator Room
Mr. Cameron stated that the next meeting was scheduled for March 18, 2026, at 12:00
p.m. at this location.

FIFTEENTH ORDER OF BUSINESS	Adjournment

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section V
RESOLUTION 2026-01

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

WHEREAS, the District Manager has heretofore prepared and submitted to the Board of
Supervisors (“Board”) of the Poinciana Community Development District (“District”)
prior to June 15, 2026, a proposed budget (“Proposed Budget”) for the fiscal year beginning October 1, 2026, and ending September 30, 2027 (“Fiscal Year 2026/2027”); and
WHEREAS, the Board has considered the Proposed Budget and desires to set the required public hearing thereon.

NOW,	THEREFORE,	BE	IT	RESOLVED	BY	THE	BOARD	OF SUPERVISORS OF THE POINCIANA COMMUNITY DEVELOPMENT DEVELOPMENT DISTRICT:
PROPOSED BUDGET APPROVED. The Proposed Budget prepared by the District Manager for Fiscal Year 2026/2027 attached hereto as Exhibit A is hereby approved as the basis for conducting a public hearing to adopt said Proposed Budget.
SETTING A PUBLIC HEARING. A public hearing on said approved Proposed Budget is hereby declared and set for the following date, hour and location:

DATE:	June 17, 2026
HOUR:	12:00 PM
LOCATION: The Gator Room
385 Village Dr.
Poinciana, FL 34759
TRANSMITTAL  OF  PROPOSED  BUDGET  TO  LOCAL  GENERAL
PURPOSE GOVERNMENT(S). The District Manager is hereby directed to submit a copy of the Proposed Budget to Polk County, Florida at least 60 days prior to the hearing set above.

POSTING OF PROPOSED BUDGET. In accordance with Section 189.016, Florida Statutes, the District’s Secretary is further directed to post the approved Proposed Budget on the District’s website at least two days before the budget hearing date as set forth in Section 2 and shall remain on the website for at least 45 days.
PUBLICATION OF NOTICE. Notice of this public hearing shall be published in the manner prescribed in Florida law.

SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.
EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.
PASSED AND ADOPTED THIS 18TH DAY OF MARCH 2026.
ATTEST:	POINCIANA COMMUNITY
DEVELOPMENT DISTRICT

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

Poinciana
Community Development District

Proposed Budget
FY2027
Table of Contents

1-2

3-6

7

8
	General Fund

	General Fund Narrative

	Debt Service Fund 

	Amortization Schedule Series 2022

9		Capital Reserve Fund

	Adopted Budget FY2026	Actuals Thru 1/31/26	Projected Next
8 Months	Total Projected 9/30/26	Proposed Budget FY2027		

Revenues							
Special Assessments	$	886,925	$	819,740	$	67,185	$	886,925	$	886,925	
Interest	$	8,673	$	4,731	$	5,914	$	10,646	$	5,323	
Miscellaneous Revenue	$	-	$	8,902	$	-	$	8,902	$	-	
Total Revenues	$	895,598	$	833,373	$	73,099	$	906,473	$	892,248	

Expenditures							
Administrative							
Supervisors Fees	$	12,000	$	3,000	$	8,000	$	11,000	$	12,000	
FICA Expense	$	918	$	306	$	612	$	918	$	918	
Engineering	$	20,000	$	4,626	$	14,000	$	18,626	$	20,000	
Attorney	$	35,000	$	14,992	$	15,000	$	29,992	$	35,000	
Annual Audit	$	3,200	$	3,200	$	-	$	3,200	$	3,350	
Trustee Fees	$	4,000	$	-	$	4,000	$	4,000	$	4,000	
Assessment Administration	$	5,408	$	5,408	$	-	$	5,408	$	5,678	
Management Fees	$	46,786	$	15,595	$	31,190	$	46,786	$	49,125	
Information Technology	$	1,339	$	446	$	893	$	1,339	$	1,406	
Website Maintenance	$	893	$	298	$	595	$	893	$	938	
Telephone	$	100	$	-	$	67	$	67	$	100	
Postage	$	2,600	$	527	$	1,000	$	1,527	$	2,600	
Printing & Binding	$	500	$	80	$	333	$	413	$	500	
Insurance	$	8,927	$	8,228	$	-	$	8,228	$	9,462	
Legal Advertising	$	5,500	$	-	$	3,000	$	3,000	$	5,500	
Other Current Charges	$	2,400	$	482	$	480	$	962	$	2,400	
Office Supplies	$	400	$	1	$	100	$	101	$	400	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total Administrative	$	150,146	$	57,364	$	79,270	$	136,634	$	153,553	

	Adopted Budget FY2026	Actuals Thru 1/31/26	Projected Next
8 Months	Total Projected 9/30/26	Proposed Budget FY2027	

Operations & Maintenance						
Field Services	$	11,474	$	3,825	$	7,649	$	11,474	$	18,000	
Property Insurance	$	25,494	$	22,722	$	-	$	22,722	$	26,130	
Electric	$	1,800	$	483	$	1,080	$	1,563	$	1,800	
Landscape Maintenance	$	205,665	$	66,790	$	130,579	$	197,369	$	205,665	
Aquatic Control Maintenance	$	165,444	$	51,214	$	102,576	$	153,790	$	165,444	
Aquatic Midge Management	$	191,733	$	62,501	$	127,304	$	189,805	$	197,485	
Pressure Washing	$	12,000	$	-	$	6,000	$	6,000	$	12,000	
Lift Station Maintenance	$	3,000	$	-	$	1,500	$	1,500	$	3,000	
R&M - Plant Replacement	$	10,000	$	-	$	7,500	$	7,500	$	10,000	
Storm Structure Repairs	$	41,616	$	-	$	20,808	$	20,808	$	22,000	
Stormwater Water Quality/Landscape Improvements	$	23,500	$	-	$	17,625	$	17,625	$	23,500	
Contingency	$	12,000	$	10,543	$	-	$	10,543	$	12,000	
Total Operations & Maintenance	$	703,727	$	218,077	$	422,622	$	640,699	$	697,024	

Other Expenditures						
Transfer Out - Capital Reserve	$	41,726	$	41,726	$	-	$	41,726	$	41,671	
Total Other Expenditures	$	41,726	$	41,726	$	-	$	41,726	$	41,671	
						
Total Expenditures	$	895,598	$	317,167	$	501,893	$	819,059	$	892,248	
						
Excess Revenues/(Expenditures)	$	-	$	516,207	$	(428,793)	$	87,413	$	-	
				
Net Assessments	
$	886,925	
				Collection Cost (7%)	$	66,758	
				Gross Assessments	$	953,683	

Property Type	Platted Units	Per Unit Net	Per Unit Gross	Net Total	
Platted Residential	3820	$227.61	$244.74	$869,470	
Town Center Commercial	72.15	$227.61	$244.74	$16,422	
Golf Course	4.54	$227.61	$244.74	$1,033	
	3896.69			$886,925	

Revenues:

Special Assessments

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

Interest

The District earns interest income on their operating accounts and other investments.

Expenditures:

Administrative:

Supervisors Fees

Chapter 190, Florida Statutes, allows for each Board member to receive $200 per meeting, not to exceed $4,800 per year paid to each Supervisor for the time devoted to District business and meetings. The amount is based on 5 supervisors attending 12 meetings during the fiscal year.

FICA Expense

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

Engineering

The District's engineer, GAI Consultants, Inc., will be providing general engineering services to the District, e.g. attendance and preparation for monthly board meetings, review of invoices and requisitions, preparation and review of contract specifications and bid documents, and various projects assigned as directed by the Board of Supervisors and the District Manager.

Attorney

The District's legal counsel, Latham, Luna, Eden & Beaudine, LLP, will be providing general legal services to the District, e.g. attendance and preparation for monthly meetings, preparation and 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 by Florida Statutes to arrange for an independent audit of its financial records on an annual basis.

Trustee Fees

The District will pay annual trustee fees for the Series 2022 Special Assessment Refunding Bonds that are deposited with a Trustee at Hancock Whitney.

Assessment Administration

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

Management Fees

The District has contracted with Governmental Management Services-Central Florida, LLC to provide Management, Accounting and Recording Secretary Services for the District. The services include, but are not limited to, recording and transcription of board meetings, budget preparation, all financial reporting, annual audit, etc.

Information Technology

Represents various cost of information technology for the District such as video conferencing, cloud storage and servers, positive pay implementation and programming for fraud protection, accounting software, tablets for meetings, Adobe, Microsoft Office, etc.

Website Maintenance

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

Telephone

Telephone and fax machine.

Postage

The District incurs charges for mailing of materials, overnight deliveries, checks for vendors and other required correspondence.

Printing & Binding

Printing board materials, printing of computerized checks, stationery, envelopes etc.

Insurance

The District’s general liability and public liability insurance coverage is provided by Public Risk Insurance. Public Risk Insurance specializes in providing insurance coverage to governmental agencies.

Legal Advertising

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

Other Current Charges

Represents any miscellaneous expenses incurred during the fiscal year such as bank fees, deposit slips, stop payments, etc.

Office Supplies

The District incurs charges for office supplies that need to be purchased during the fiscal year.

Dues, Licenses & Subscriptions

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

Operations & Maintenance:

Field Services

Provide onsite field management of contracts for the District such as landscape and lake maintenance. Services to include onsite inspections, meetings with contractors, monitoring of utility accounts, attend Board meetings and receive and respond to property owner phone calls and emails.

Property Insurance

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

Electric

Represents cost of electric services for item lights. District currently has two accounts with Duke Energy.

Account #	Service Address	Monthly	Annual	
910087973720	1051 Cypress Pky, 9 Tunnel Lights	$32	$384	
910087973960	1051 Cypress Pky, Lites/Golf Tunnel 33	$55	$660	
910172999846	500 Genoa Drive, Lift Station	$20	$240	
	Contingency			$516 	
	Total		$1,800	

Landscape Maintenance

The District will maintain the lake bank maintenance that include mowing of no less than once every 7 days during the months of April 1st to October 31st and no less than once every 14 days from November 1st to March 31st. The District has contracted with Floralawn 2, LLC for this service.

Description	Monthly	Annual	
Landscape Maintenance	$16,322	$195,869	
Buffer		$9,796	
Total		$205,665	

Aquatic Control Maintenance

Represents cost for maintenance to the ponds located within the District. Services include, but are not limited to, treatment removal and offsite disposal of nuisance vegetation and algae treatment. The District has contracted with Solitude Lake Management for these services.

Description	Monthly	Annual	
Aquatic Maintenance	$12,822	$153,864	
Buffer		$11,580	
Total		$165,444	

Aquatic Midge Management

Represents costs for aquatic midge control (blind mosquitoes, weekly ATV aerosol & monthly aerial larvacide.)

Description	Monthly	Annual	
Aquatic Midge Control	$15,913	$190,956	
3% Increase		$5,729	
Buffer		$800	
Total		$197,485	

Pressure Washing

Represents the estimated cost of pressure washing.

Lift Station Maintenance

Represents the estimated costs of any repairs or maintenance of the District’s lift station.

Storm Structure Repairs

Represents estimated repair and maintenance cost to the drainage structures maintained by the District.

Stormwater Water Quality/Landscaping Improvements

Improvements include freshwater clams, other biological agents, aerators, landscaping or other special projects to improve the stormwater pond water quality.

R&M – Plant Replacement

Represents estimated cost for the replacement of aquatic plants and tree replacement around the ponds.

Contingency

Represents any additional field expense that may not have been provided for in the budget.
Proposed Budget Debt Service Fund

	Adopted Budget FY2026	Actuals Thru 1/31/26	Projected Next
8 Months	Total Projected 9/30/26	Proposed Budget FY2027	

Revenues						
Assessments	$	1,278,850	$	1,176,766	$	102,084	$	1,278,850	$	1,276,415	
Assessments - Prepayments	$	-	$	1,631	$	-	$	1,631	$	-	
Interest	$	20,000	$	8,142	$	10,177	$	18,319	$	9,160	
Carry Forward Surplus	$	523,210	$	534,583	$	-	$	534,583	$	526,515	
Total Revenues	$	1,822,060	$	1,721,122	$	112,261	$	1,833,383	$	1,812,089	

Expenditures						
Series 2022
Interest - 11/1	
$	85,738	
$	85,518	
$	-	
$	85,518	
$	73,087	
Special Call - 11/1	$	-	$	15,000	$	-	$	15,000	$	-	
Principal - 5/1	$	1,124,000	$	-	$	1,121,000	$	1,121,000	$	1,142,000	
Interest - 5/1	$	85,738	$	-	$	85,350	$	85,350	$	73,087	
Total Expenditures	$	1,295,477	$	100,518	$	1,206,350	$	1,306,868	$	1,288,173	
						
Excess Revenues/(Expenditures)	$	526,583	$	1,620,604	$	(1,094,089)	$	526,515	$	523,916	

	Series 
Interest - 11/1/27	
2022	
$	60,050					

Net Assessments	
$	1,276,415					
Collection Cost (7%)	$	96,074					
Gross Assessments	$	1,372,489					

Property Type	Platted Units	Net Per Unit	Gross Per Unit	Gross Total	
Commercial	72.15	$347.78	$373.96	$26,981	
Residential	3598	$347.78	$373.96	$1,345,508	
Platted Residential - Prepaid	221	$0.00	$0.00	$0	
	3891.15			$1,372,489	
Series 2022 Special Assessment Refunding Bonds Amortization Schedule

Date		Balance		Principal		Interest		Total	
									
11/01/26	$	5,986,000.00	$	-	$	73,086.67	$	1,279,437.09	
05/01/27	$	5,986,000.00	$	1,142,000.00	$	73,086.67			
11/01/27	$	4,844,000.00	$	-	$	60,049.60	$	1,275,136.27	
05/01/28	$	4,844,000.00	$	1,166,000.00	$	60,049.60			
11/01/28	$	3,678,000.00	$	-	$	46,216.76	$	1,272,266.36	
05/01/29	$	3,678,000.00	$	1,194,000.00	$	46,216.76			
11/01/29	$	2,484,000.00	$	-	$	31,599.21	$	1,271,815.97	
05/01/30	$	2,484,000.00	$	1,227,000.00	$	31,599.21			
11/01/30	$	1,257,000.00	$	-	$	16,180.73	$	1,274,779.95	
05/01/31	$	1,257,000.00	$	1,257,000.00	$	16,180.73	$	1,273,180.73	
			$	7,107,000.00	$	539,616.37	$	7,646,616.37	
Proposed Budget Capital Reserve Fund

	Adopted Budget FY2026	Actuals Thru 1/31/26	Projected Next
8 Months	Total Projected 9/30/26	Proposed Budget FY2027		

Revenues							
Interest	$	5,000	$	2,571	$	5,141	$	7,712	$	3,856	
Carry Forward Surplus	$	214,104	$	214,575	$	-	$	214,575	$	264,013	
Total Revenues	$	219,104	$	217,146	$	5,141	$	222,287	$	267,869	

Expenditures							
Capital Outlay	$	-	$	-	$	-	$	-	$	-	
Total Expenditures	$	-	$	-	$	-	$	-	$	-	

Other Financing Sources/(Uses)							
Transfer In	$	41,726	$	41,726	$	-	$	41,726	$	41,671	
Total Other Financing Sources/(Uses)	$	41,726	$	41,726	$	-	$	41,726	$	41,671	
							
Excess Revenues/(Expenditures)	$	260,830	$	258,872	$	5,141	$	264,013	$	309,540	

Section VI

Section A

DRAFT: 3/6/2026
POINCIANA COMMUNITY DEVELOPMENT DISTRICT FISHING AND STORMWATER POND POLICIES
Recreational ﬁshing in Poinciana Community Development District (PCDD) ponds is permitted AT YOUR OWN RISK. The District is not responsible for any loss, damage, or injury to any person or property arising out of the authorized or unauthorized use of the PCDD ponds or any other property within the District. Fishing is permitted only from the banks of PCDD stormwater ponds (Ponds) from dawn to dusk and subject to the terms and conditions of this Policy. The Ponds may have steep banks and are not designed, nor permitted, for recreational use, and entry into or near the banks of the Ponds may be dangerous and could result in serious bodily harm. Entering into or wading in the Ponds is STRICTLY PROHIBITED.

While ﬁshing, minors and guests of ﬁshermen/ﬁsherwomen (“Users”) are required to be supervised and accompanied by an adult (18 years of age or older).

The Ponds are a habitat for dangerous wildlife, including poisonous snakes, snapping turtles, and alligators. Be aware that wildlife, both in and near Ponds, may be present and active, posing a serious threat to personal safety. Feeding or approaching alligators or any other wildlife is STRICTLY PROHIBITED. Wildlife may not be removed from or released into the Ponds. Anyone concerned about a nuisance alligator should contact the Florida Fish and Wildlife Conservation Commission’s toll-free Nuisance Alligator Hotline at 866-FWCGATOR (866-392-4286).

The Ponds are designed to gather and ﬁlter pollutants before they enter nearby natural bodies of water. Therefore, the Ponds may contain pollutants such as sediments, oils, grease, trash, heavy metals, pesticides, herbicides, and pathogens. Contact with the Ponds may be hazardous to health and safety. All ﬁshing in the Ponds is strictly on a catch and release basis.

All trash must be properly disposed of o`-site, including but not limited to ﬁshing lines (which can be a serious hazard to wildlife).

Boating on any Pond, canal, or culvert for any purpose other than maintenance or repair authorized by PCDD is STRICTLY PROHIBITED.

Alteration of the Ponds, including adding or removing plantings and vegetation, for any purpose is STRICTLY PROHIBITED. The PCDD retains all rights and remedies to pursue and collect costs for any damage to PCDD property or ﬁnes and penalties for noncompliance with stormwater permits.

The use of golf carts on any Pond bank or adjacent landscape bu`er, or on any PCDD property that is otherwise adjacent to any Pond bank, canal, or culvert is STRICTLY PROHIBITED. No Parking of golf carts or any other vehicles on grassy or landscaped areas near or contiguous to the Ponds is prohibited.

At all times, ﬁshing in the Ponds shall occur only from PCDD property. Residential/private property shall not be utilized or walked over to gain access to ﬁshing areas. Easements through residential backyards along the community’s stormwater management system are for PCDD maintenance purposes only and are not grants for access for ﬁshing or any other recreational purpose. In order to ﬁsh in the Ponds, Users must gain access to the Ponds via common access areas.

Residents have a reasonable expectation of privacy and security, so Users should use common sense and respect when ﬁshing on PCDD property so as not to trouble, inconvenience, or interfere with the peaceful enjoyment of the adjacent property by and of the homeowner. Upon request by the adjacent homeowner to move to an alternate location, the User shall immediately relocate to another location.

All ﬁshing shall comply with all applicable state and local laws, ordinances, codes, regulations, and permits. All Users should be aware of and comply with Florida Fish and Wildlife Conservation Commission’s guidelines for freshwater ﬁshing, including licensing requirements, to promote responsible ﬁshing. Notwithstanding anything to the contrary herein, if the PCDD shall at any time receive notice from any governmental agency or authority that the use(s) of the Ponds described herein violate any applicable state or local laws, ordinances, codes, regulations, permits or otherwise may place additional liability on the PCDD, the PCDD retains the right in its sole discretion to rescind this policy immediately, without notice; however, a statement shall be made at the next available PCDD Board meeting.

All Users shall comply with all PCDD directives in connection with the Ponds, including, but not limited to, temporary closure of the Ponds for maintenance, repair or any other reason within the sole discretion of PCDD.

Any stormwater pond maintenance or other PCDD issues should be immediately reported to the PCDD District Manager’s o`ice at (407) 841-5524, ext. 147.

Adopted this 	 day of 	, 2026.

Chair – Poinciana PCDD

DRAFT: 3/6/2026
POINCIANA COMMUNITY DEVELOPMENT DISTRICT FISHING AND STORMWATER POND POLICIES
Recreational fishing in Poinciana Community Development District (PCDD) ponds is permitted AT YOUR OWN RISK. The District is not responsible for any loss, damage, or injury to any person or property arising out of the authorized or unauthorized use of the PCDD ponds or any other property within the District. Fishing is permitted only from the banks of PCDD stormwater ponds (Ponds) from dawn to dusk and subject to the terms and conditions of this Policy. The Ponds may have steep banks and are not designed, nor permitted, for recreational use, and entry into or near the banks of the Ponds may be dangerous and could result in serious bodily harm. Entering into or wading in the Ponds is STRICTLY PROHIBITED.

While fishing, minors and guests of fishermen/fisherwomen (“Users”) are required to be supervised and accompanied by an adult (18 years of age or older).

The Ponds are a habitat for dangerous wildlife, including poisonous snakes, snapping turtles, and alligators. Be aware that wildlife, both in and near Ponds, may be present and active, posing a serious threat to personal safety. Feeding or approaching alligators or any other wildlife is STRICTLY PROHIBITED. Wildlife may not be removed from or released into the Ponds. Anyone concerned about a nuisance alligator should contact the Florida Fish and Wildlife Conservation Commission’s toll-free Nuisance Alligator Hotline at 866-FWCGATOR (866-392-4286).

The Ponds are designed to gather and filter pollutants before they enter nearby natural bodies of water. Therefore, the Ponds may contain pollutants such as sediments, oils, grease, trash, heavy metals, pesticides, herbicides, and pathogens. Contact with the Ponds may be hazardous to health and safety. All fishing in the Ponds is strictly on a catch and release basis.

All trash must be properly disposed of off-site, including but not limited to fishing lines (which can be a serious hazard to wildlife).

Boating on any Pond, canal, or culvert for any purpose other than maintenance or repair authorized by PCDD is STRICTLY PROHIBITED.
Alteration of the Ponds, including adding or removing plantings and vegetation, for any purpose is STRICTLY PROHIBITED. The PCDD retains all rights and remedies to pursue and collect costs for any damage to PCDD property or fines and penalties for noncompliance with stormwater permits.

The use of golf carts on any Pond bank or adjacent landscape buffer, or on any PCDD property that is otherwise adjacent to any Pond bank, canal, or culvert is STRICTLY PROHIBITED. No Parking of golf carts or any other vehicles on grassy or landscaped areas near or contiguous to the Ponds is prohibited.

At all times, fishing in the Ponds shall occur only from PCDD property. Residential/private property shall not be utilized or walked over to gain access to fishing areas. Easements through residential backyards along the community’s stormwater management system are for PCDD maintenance purposes only and are not grants for access for fishing or any other recreational purpose. In order to fish in the Ponds, Users must gain access to the Ponds via common access areas.

Residents have a reasonable expectation of privacy and security, so Users should use common sense and respect when fishing on PCDD property so as not to trouble, inconvenience, or interfere with the peaceful enjoyment of the adjacent property by and of the homeowner. Upon request by the adjacent homeowner to move to an alternate location, the User shall immediately relocate to another location.

All fishing shall comply with all applicable state and local laws, ordinances, codes, regulations, and permits. All Users should be aware of and comply with Florida Fish and Wildlife Conservation Commission’s guidelines for freshwater fishing, including licensing requirements, to promote responsible fishing. Notwithstanding anything to the contrary herein, if the PCDD shall at any time receive notice from any governmental agency or authority that the use(s) of the Ponds described herein violate any applicable state or local laws, ordinances, codes, regulations, permits or otherwise may place additional liability on the PCDD, the PCDD retains the right in its sole discretion to rescind this policy immediately, without notice; however, a statement shall be made at the next available PCDD Board meeting.

All Users shall comply with all PCDD directives in connection with the Ponds, including, but not limited to, temporary closure of the Ponds for maintenance, repair or any other reason within the sole discretion of PCDD.
Any stormwater pond maintenance or other PCDD issues should be immediately reported to the PCDD District Manager’s office at (407) 841-5524, ext. 147.

Adopted this 	day of 	, 2026.

Chair – Poinciana PCDD

Section B

Section VII

---------- Forwarded message ---------
From: Tricia Adams <tadams@gmscfl.com> Date: Mon, Mar 2, 2026 at 4:24 PM Subject: Re: Parcels to be transferred
To: Jon Cameron <jon.r.cameron@gmail.com>
Cc: Jan Carpenter <jcarpenter@lathamluna.com>, Kathy Leo <k.leo@gaiconsultants.com>, Jay Lazarovich
<jlazarovich@lathamluna.com>, Jon Cameron <jon.r.cameron@gmail.com>

Good afternoon Jon,

Thank you for forwarding the agreement and highlighting the areas you would like us to review.

Before beginning a detailed analysis of the parcels listed in the Purchase Agreement, it would be helpful to understand whether the Association has requested any information or coordination from the CDD in connection with the transaction. Is the Association’s intention to accept stormwater parcels or tracts and then ask the District to consider accepting conveyance of those parcels at a later time? Or will Taylor Morrison be asked to follow the District’s approved application process policy to convey property directly to the District?

Because the review you outlined involves engineering and legal analysis, it is generally best practice for the Board to provide direction at a duly noticed public meeting before staff begins work that could result in consulting costs. We can certainly add an item such as “Discussion of Solivita Club Property Transfer and Potential District Coordination” to the agenda for March 18.

If the Board would like staff to proceed, we could begin with a coordination call including District Counsel and the District Engineer. This would allow Jan and Kathy to provide preliminary input and help identify the most relevant issues before undertaking a more detailed parcel review. A coordination call will also help avoid duplicating effort.

Please let me know your thoughts so we can determine the best way to bring this forward for Board discussion and staff coordination.

All the best,
On Sun, Mar 1, 2026 at 7:52 PM Jon Cameron <jon.r.cameron@gmail.com> wrote:
Attached is the sales agreement between Taylor Morrison and the Solivita HOA. Pages 17-21 list the parcel numbers to be transferred.
Please review these to see which parcels would include areas that PCDD would want and to make sure there are no parcel numbers that include PCDD lands.
Some specific areas to look at and decide: P.17 A-1: this discusses turning over the part of Lake Polk that PCDD doesn’t own. One concern is that TM allows the dragon boat club to use the lake. If we were the owners, how would that impact the club? Also, Bird Island is in Lake Polk - I presume our ownership could create some issues there as well. What issues/concerns/liabilities would ownership pose for us?
P.18, #20: the RV lot. Our property is east of the RV lot, so I presume these parcels don’t impact PCDD, but want to make sure.
P.19-20: golf courses and area around the golf clubhouse. TM is retaining all of these. Any issues with our ponds (and the bridges on Cypress Course)? I don’t think there are any issues for us on/around the Oaks Course. Under “C”, the area around the clubhouse, restaurant and putting green: we own sidewalks and land around the putting green area. Would we want to take the opportunity to move that land to TM? Also, we might see this as an opportunity to take ownership of the TM portion of the Bella Viana tunnel.
Thoughts? Interestingly, the HOA already owns the land where the golf driving range is and we own the pond where they hit the golf balls. Any issues regarding the pond ownership and, also, would we want to consider charging the golf course for using our pond?
I look forward to your review of these and thoughts on what should end up with us instead of the HOA. Thanks.
Jon R Cameron

https://www.solivitahoa.com/pdf.php?lFileID=109474

Sent from my iPhone

Section VIII
219 E. Livingston Street, Orlando, FL 32801 Phone: 407-841-5524 - Fax: 407-839-1526

March 11, 2026

David and Barbara Harral 140 Gulf Drive
Poinciana, Florida 34759

dfhrd@aol.com

Re: Unauthorized Encroachment and Damage to Poinciana Community Development District Property

Dear Mr. and Mrs. Harral,

It has been brought to the attention of the Poinciana Community Development District (the “District”) that you, or persons acting on your behalf, may have engaged in unauthorized activity on District-owned property located adjacent to your residence, including the cutting and/or alteration of a tree situated on District property within Tract B-16. District staff has received documentation and photographs showing a portion of the tree trunk cut and partially submerged within the pond area.

Please be advised that the referenced area is District-owned property. Residents are not permitted to perform any maintenance or alterations on District property or on any improvements or landscaping located on that property. This includes, but is not limited to, cutting or trimming vegetation, applying chemicals, removing plant material, grading, mowing, planting, or otherwise disturbing or damaging District land or improvements.

District staff is currently investigating the matter, including reviewing site and tree conditions and coordinating with the District’s landscape maintenance vendor to assess the extent of any damage and identify necessary corrective work. If it is determined that District property has been damaged by or at the direction of the property owner or their agents, the property owner shall be responsible for reimbursing the District for the full cost of restoration and any related expenses.

Accordingly, you are directed to immediately cease and desist from any activity on District property. Do not undertake any further work, tree trimming or cutting, or maintenance activities in the referenced area. Failure to comply may result in further action by the District, including recovery of damages and enforcement through legal remedies available under Florida law.

Should you have any questions or wish to provide information regarding this matter, please contact me at (407) 841-5524 ext. 138. Thank you for your prompt attention and cooperation.

Sincerely, Tricia L. Adams
District Manager
Office: (407) 841-5524 ext. 138
Email: tadams@gmscfl.com

Enclosures
CC: Poinciana CDD Board of Supervisors District Counsel
219 E. Livingston Street, Orlando, FL 32801 Phone: 407-841-5524 - Fax: 407-839-1526

219 E. Livingston Street, Orlando, FL 32801 Phone: 407-841-5524 - Fax: 407-839-1526

Section IX

POINCIANA COMMUNITY DEVELOPMENT DISTRICT
FINANCIAL STATEMENTS

September 30, 2025

POINCIANA COMMUNITY DEVELOPMENT DISTRICT
FINANCIAL STATEMENTS
September 30, 2025
CONTENTS
PAGE
Independent Auditors’ Report	1-3
Management’s Discussion and Analysis	4-8
Government-wide Financial Statements:
Statement of Net Position	9
Statement of Activities	10
Fund Financial Statements:
Balance Sheet – Governmental Funds	11
Reconciliation of Total Governmental Fund Balances
to Net Position of Governmental Activities	12
Statement of Revenues, Expenditures and Changes in
Fund Balances – Governmental Funds	13
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds
to the Statement of Activities	14
Notes to the Financial Statements	15-26
Required Supplementary Information
Statement of Revenues and Expenditures – Budget and Actual – General Fund	27
Notes to Required Supplementary Information	28
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	29-30
Independent Auditor’s Report on Compliance With the Requirements of Section 218.415, Florida Statutes, Required by Rule 10.556(10) of the
Auditor General of the State of Florida	31
Auditor’s Management Letter Required by Chapter 10.550, Florida Statutes	32-34
DIBARTOLOMEO, MCBEE, HARTLEY & BARNES, P.A.
CERTIFIED PUBLIC ACCOUNTANTS

INDEPENDENT AUDITORS’ REPORT
To the Board of Supervisors
Poinciana Community Development District Polk County, Florida

Opinions
We have audited the accompanying financial statements of the governmental activities and each major fund of Poinciana Community Development District, Polk County, Florida (“District”) as of and for the year ended September 30, 2025, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
In our opinion, the 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 for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America 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 opinions.
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.
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 twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities 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.

2222 Colonial Road, Suite 200 • Fort Pierce, Florida 34950 • 772-461-8833 • Fax: 772-461-8872 591 S.E. Port St. Lucie Blvd., • Port St. Lucie, Florida 34984 • 772-878-1952 • Fax: 772-878-1709
Member AICPA	Member AICPA Division for CPA Firms	Member FICPA Private Company Practice Section
WWW.DMHBCPA.NET
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 generally accepted 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 generally accepted 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 and budgetary comparison information be presented to supplement the basic financial statements. 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 auditing standards generally accepted in the United States of America, 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 we 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 Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated February 11, 2026, on our consideration of the Poinciana Community Development District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, rules, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely 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 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.
Report on Other Legal and Regulatory Requirements
We have also issued our report dated February 11, 2026 on our consideration of the District’s compliance with requirements of Section 218.415, Florida Statutes, as required by Rule 10.556(10) of the Auditor General of the State of Florida. The purpose of that report is to provide an opinion based on our examination conducted in accordance with attestation Standards established by the American Institute of Certified Public Accountants.

DiBartolomeo, McBee, Hartley & Barnes, P.A. Fort Pierce, Florida
February 11, 2026

Our discussion and analysis of Poinciana Community Development District, Polk County, Florida (“District”) financial performance provides an overview of the District's financial activities for the fiscal year ended September 30, 2025. Please read it in conjunction with the District's Independent Auditor's Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.

FINANCIAL HIGHLIGHTS
	The assets of the District exceeded its liabilities at the close of the most recent fiscal year resulting in a net position balance of $8,116,502.
The change in the District's total net position in comparison with the prior fiscal year was
$1,015,262, an increase. The key components of the District's net position and change in net position are reflected in the table in the government-wide financial analysis section.
	At September 30, 2025, the District’s governmental funds reported combined ending fund balances of $1,553,613. A portion of fund balance is non-spendable for prepaid items, restricted for debt service, assigned for operating reserves and capital reserves and the remainder is unassigned fund balance which is available for spending at the District’s discretion.

OVERVIEW OF FINANCIAL STATEMENTS

This discussion and analysis is intended to serve as the introduction to the District's financial statements. The District's basic financial statements are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.
Government-Wide Financial Statements

The government-wide financial statements are designed to provide readers with a broad overview of the District's finances, in a manner similar to a private-sector business.

The statement of net position presents information on all the District's assets and liabilities, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.

The statement of activities presents information showing how the government's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods.

The government-wide financial statements include all governmental activities that are principally supported by developer contributions. The District does not have any business-type activities. The governmental activities of the District include the general government (management) and maintenance and operations.
Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The District has one fund category: governmental funds.
Governmental Funds
Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a District's near-term financing requirements.
Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the District's near-term financing decisions.
Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balance provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.
The District maintains three individual governmental funds for external reporting. Information is presented in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund, debt service fund and capital projects fund. All funds are major funds. The District adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget.
Notes to the Financial Statements

The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.

GOVERNMENT WIDE FINANCIAL ANALYSIS
As noted earlier, net position may serve over time as a useful indicator of an entity's financial position. In the case of the District, assets exceeded liabilities at the close of the most recent fiscal year. A portion of the District's net position reflects its investment in capital assets (e.g. land, land improvements and infrastructure). These assets are used to provide services to residents; consequently, these assets are not available for future spending. The balance of unrestricted net position may be used to meet the District's obligations.
Key components of net position were as follows:
Statement of Net Position

	2025		2024	
Current assets	$	1,565,365		$	1,390,816	
Capital assets	13,633,073		13,883,097	
Total assets	15,198,438		15,273,913	
Deferred outflows of resources	121,787		144,984	
Current liabilities	1,203,723		90,657	
Long-term liabilities	6,000,000		8,227,000	
Total liabilities	7,203,723		8,317,657	

Net position				
Net invested in capital assets	6,633,860		5,801,081	
Restricted for debt service	598,568		545,103	
Unrestricted	669,499		755,056	
Total net position	
$	8,116,502		$	7,101,240	
The District's net position increased during the most recent fiscal year. The majority of the change represents the degree to which program revenues exceeded ongoing cost of operations.
Key elements of the District's change in net position are reflected in the following table:
Change in Net Position

	2025		2024	
Program revenues	$ 2,269,350		$	2,039,383	
General revenues		15,498 			59,905 	
Total revenues		2,284,848 			2,099,288 	
Expenses				
General government	166,451		171,539	
Maintenance and operations	895,802		954,350	
Interest on long-term debt	207,333		229,522	
Total expenses		1,269,586 			1,355,411 	
Change in net position	1,015,262		743,877	
Net position - beginning of year		7,101,240 			6,357,363 	
Net position - end of year	$ 8,116,502		$	7,101,240	

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2025 was $1,269,586, which consisted of interest on long-term debt and costs associated with constructed and maintaining certain capital improvements. The costs of the District’s activities were funded by assessments.
GENERAL BUDGETING HIGHLIGHTS

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2025.

The variance between budgeted and actual general fund revenues is significant. The actual general fund expenditures for the current fiscal year were lower than budgeted amounts due primarily to anticipated costs which were not incurred in the current fiscal year.

CAPITAL ASSETS AND DEBT ADMINISTRATION

Capital Assets

At September 30, 2025, the District had $13,633,073 invested in capital assets. More detailed information about the District’s capital assets is presented in the notes of the financial statements.
Capital Debt

At September 30, 2025, the District had $7,121,000 in Bonds outstanding for its governmental activities. More detailed information about the District’s capital debt is presented in the accompanying notes to the financial statements.

ECONOMIC FACTORS, NEXT YEAR'S BUDGET AND OTHER INFORMATION

For the fiscal year 2026, the District anticipates that the cost of general operations will remain fairly constant. In connection with the District's future infrastructure maintenance and replacement plan, the District Board has included in the budget, an estimate of those anticipated future costs and has assigned a portion of current available resources for that purpose.

CONTACTING THE DISTRICT'S FINANCIAL MANAGEMENT
This financial report is designed to provide our citizens, land owners, customers, investors and creditors with a general overview of the District's finances and to demonstrate the District's accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact Poinciana Community Development District's Accounting Department at 219 E. Livingston Street, Orlando, FL 32801.
STATEMENT OF NET POSITION
September 30, 2025

	GOVERNMENTAL
	ACTIVITIES		
ASSETS		
Cash and cash equivalents	$	862,541	
Assessments receivable	5,853	
Prepaid items	30,950	
Restricted assets:
Investments	
666,021	
Capital assets:
Non-depreciable	
10,404,277	
Depreciable	3,228,796	
TOTAL ASSETS	15,198,438	
DEFERRED OUTFLOWS OF RESOURCES
Deferred amount on refunding, net	121,787
TOTAL ASSETS AND DEFERRED OUTFLOWS OF RESOURCES
LIABILITIES

$	15,320,225

Accounts payable and accrued expenses	$	11,752	
Accrued interest payable	70,971	
Bonds payable, due within one year	1,121,000	
Bonds payable, due in more than one year	6,000,000	
TOTAL LIABILITIES	7,203,723	
NET POSITION		
Net investment in capital assets	6,633,860	
Restricted for:
Debt service	
598,568	
Capital projects	214,575	
Unrestricted	669,499	
TOTAL NET POSITION	$	8,116,502	
STATEMENT OF ACTIVITIES
Year Ended September 30, 2025

Functions/Programs	Expenses Governmental activities

Charges for Services

Program Revenues
Operating Grants and Contributions

Capital Grants and Contributions
Net (Expense) Revenues and Changes in Net Position

Governmental Activities

-
,251)
,015
Total governmental activities
$ 1,269,586
$  2,225,017

$	36,803	$
7,530

999,764

General revenues:
Unrestricted investment earnings		15,498	
Total general revenues		15,498	
Change in net position		1,015,262	
Net position - October 1, 2024		7,101,240	
Net position - September 30, 2025	$	8,116,502	
BALANCE SHEET – GOVERNMENTAL FUNDS
September 30, 2025

	MAJOR FUNDS	
TOTAL

ASSETS

GENERAL
DEBT SERVICE
CAPITAL PROJECTS
GOVERNMENTAL FUNDS

Cash and cash equivalents	$	647,966		$	-		$	214,575		$	862,541	
Investments	-		666,021		-		666,021	
Assessments receivable	2,396		3,457		-		5,853	
Due from other funds	-		61		-		61	
Prepaid items	30,950		-		-		30,950	
TOTAL ASSETS	$	681,312		$	669,539		$	214,575		$	1,565,426	

LIABILITIES AND FUND BALANCES

LIABILITIES								
Accounts payable	$	11,752		$	-		$	-		$	11,752	
Due to other funds	61		-		-		61	
TOTAL LIABILITIES	11,813		-		-		11,813	

FUND BALANCES								
Nonspendable:								
Prepaid items	30,950	-	-	30,950				
Assigned to:								
Operating reserve	436,296	-	-	436,296				
Restricted for:								
Debt service	-	669,539	-	669,539				
Capital projects	-	-	214,575	214,575				
Unassigned	202,253	-	-	202,253				
TOTAL FUND BALANCES	669,499		669,539		214,575		1,553,613		
TOTAL LIABILITIES AND
FUND BALANCES	$	681,312		
$	669,539		
$	214,575		
$	1,565,426		
RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCES TO NET POSITION OF GOVERNMENTAL ACTIVITIES
September 30, 2025

Total Governmental Fund Balances in the Balance Sheet	$	1,553,613

Amount reported for governmental activities in the Statement of Net Assets are different because:
Capital asset used in governmental activities are not financial resources and therefore are not reported in the governmental funds:
Governmental capital assets	20,835,519
Less accumulated depreciation	(7,202,446)
Deferred charges on refunding of long-term debt are shown as deferred outflows/inflows of resources in the government-wide financial statements; however, this amount is expensed in the
governmental fund financial statements.	121,787
Certain liabilities are not due and payable in the current period and therefore are not reported in the funds:
Accrued interest payable	(70,971)
Governmental bonds payable	(7,121,000)

Net Position of Governmental Activities	$	8,116,502

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES – GOVERNMENTAL FUNDS
Year Ended September 30, 2025

REVENUES

GENERAL
MAJOR FUNDS DEBT
SERVICE

CAPITAL PROJECTS
TOTAL GOVERNMENTAL FUNDS

Assessments	$	904,472	$ 1,320,545	$	-	$	2,225,017			
Investment earnings	15,498	36,803	7,530	59,831			
TOTAL REVENUES	919,970		1,357,348		7,530		2,284,848	
EXPENDITURES
General government	152,703	13,748	-	166,451				
Maintenance and operations Debt
Principal	645,778

-	-

1,106,000	-

-	645,778

1,106,000				
Interest expense	-	194,041	-	194,041				
TOTAL EXPENDITURES	798,481		1,313,789		-		2,112,270		
EXCESS REVENUES OVER
(UNDER) EXPENDITURES	121,489		
43,559		
7,530		
172,578		
OTHER SOURCES (USES)
Transfers in (out)	
(50,000)		
-		
50,000		
-	
TOTAL OTHER SOURCES (USES)	(50,000)		-		50,000		-	
EXCESS REVENUES OVER (UNDER) EXPENDITURES AND OTHER SOURCES (USES)	

71,489		

43,559		

57,530		

172,578	
FUND BALANCE
Beginning of year	
598,010		
625,980		
157,045		
1,381,035	
End of year	$	669,499		$	669,539		$	214,575		$	1,553,613	
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
Year Ended September 30, 2025

Net Change in Fund Balances - Total Governmental Funds	$	172,578

Amount reported for governmental activities in the Statement of Activities are different because:
Repayment of long-term liabilities are reported as expenditures in the governmental fund financial statements, but such repayments reduce liabilities in the Statement of Net Position and are eliminated in the Statement of Activities:
Payments on long-term debt	1,106,000
Expenses reported in the statement of activities that do not require the use of current financial resources are not reported as expenditures in the funds. The detail of the differences are as follows:
Amortization of deferred amount on refunding	(23,197)
Certain items reported in the Statement of Activities do not require the use of current financial resources and therefore are not reported expenditures in the governmental funds:
Current year provision for depreciation	(250,024) Change in accrued interest payable		9,905

Change in Net Position of Governmental Activities	$ 1,015,262

NOTE A- NATURE OF ORGANIZATION AND REPORTING ENTITY
Poinciana Community Development District ("District”) was created on November 1, 1999 pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The Act provides, among other things, the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure. Also, Chapter 190 provides that a Community Development District with a size of 1,000 acres or more could be established by rule adopted under Chapter 120 by the Florida Land and Water Adjudicatory Commission. The District was established by the adoption of Rule 42AA-1.
The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District.
The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The Supervisors are elected on an at large basis by the owners of the property within the District. The Board of Supervisors of the District exercise all powers granted to the District pursuant to Chapter 190, Florida Statutes.
The Board has the responsibility for:
Assessing and levying assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing Improvements.
The financial statements were prepared in accordance with Governmental Accounting Standards Board ("GASB") Statements. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District Board of Supervisors is considered to be financially accountable, and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District.
NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Government-Wide and Fund Financial Statements
The basic financial statements include both government-wide and fund financial statements. The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Government-Wide and Fund Financial Statements (continued)

The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment. Operating-type special assessments for maintenance and debt service are treated as charges for services and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Other Items not included among program revenues are reported instead as general revenues.

Measurement Focus, Basis of Accounting and Financial Statement Presentation

The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Assessments are recognized as revenues in the year for which they are levied. Grants and similar items are to be recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

Governmental fund financial statements are reported using the economic financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period.
Expenditures are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due.

Assessments

Assessments are non-ad valorem assessments on benefited lands within the District. Assessments are levied to pay for the operations and maintenance of the District. The fiscal year for which annual assessments are levied begins on October 1 with discounts available for payments through February 28 and become delinquent on April 1. The District's annual assessments for operations are billed and collected by the County Tax Collector. The amounts remitted to the District are net of applicable discounts or fees and include interest on monies held from the day of collection to the day of distribution.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Measurement Focus, Basis of Accounting and Financial Statement Presentation (continued)
Assessments (continued)
Assessments and interest associated with the current fiscal period are considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. 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.
The District reports the following major governmental funds:
General Fund
The general fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund.
When both restricted and unrestricted resources are available for use, it is the government's policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed.

Debt Service Fund
The debt service fund is used to account for the accumulation of resources for the annual payment of principal and interest of long-term debt.

Capital Projects Fund
The capital projects fund accounts for the financial resources to be used for the acquisition or construction of major infrastructure with the District.

Assets, Liabilities and Net Position or Equity
Restricted Assets

These assets represent cash and investments set aside pursuant to contractual restrictions. Deposits and Investments
The District's cash and cash equivalents are considered to be cash on hand and demand deposits (interest and non-interest bearing).

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Assets, Liabilities and Net Position or Equity (continued)

Deposits and Investments (continued)

The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section 218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following:

The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;
Interest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.

Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due. In addition, surplus funds may be deposited into certificates of deposit which are insured.

The District records all interest revenue related to investment activities in the respective funds and reports investments at fair value.

Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.

Capital Assets

Capital assets, which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Assets, Liabilities and Net Position or Equity (continued)

Capital Assets

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.

Property, plant and equipment of the District are depreciated using the straight-line method over the following estimated useful lives:

Assets	Years
Infrastructure	30
Improvements other than buildings	10
In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Depreciation expense is not reported in the governmental fund financial statements.
Unearned Revenue
Governmental funds report unearned revenue in connection with resources that have been received, but not yet earned.
Long-Term Obligations
In the government-wide financial statements long-term debt and other long-term obligations are reported as liabilities in the statement of net position. Bond premiums and discounts are deferred and amortized over the life of the Bonds. Bonds payable are reported net of applicable premiums or discounts. Bond issuance costs are expensed when incurred.
In the fund financial statements, governmental fund types recognize premiums and discounts, as well as issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.
NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Assets, Liabilities and Net Position or Equity (continued)
Deferred Outflows/Inflows of Resources

In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.
In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.
Fund Equity/Net Position
In the fund financial statements, governmental funds report non spendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change.
Committed fund balance - Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category.
Assigned fund balance - Includes spendable fund balance amounts that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board can assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year's appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.
The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Assets, Liabilities and Net Position or Equity (continued)

Fund Equity/Net Position (continued)

Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government-wide financial statements are categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District’s Bond covenants or other contractual restrictions. Unrestricted net position consists of the net position not meeting the definition of either of the other two components.
Other Disclosures
Use of Estimates
The preparation of 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 date of the financial statements, and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.

NOTE C - BUDGETARY INFORMATION
The District is required to establish a budgetary system and an approved Annual Budget. Annual Budgets are adopted on a basis consistent with generally accepted accounting principles for the general fund. All annual appropriations lapse at fiscal year end.
The District follows these procedures in establishing the budgetary data reflected in the financial statements.
Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1.
Public hearings are conducted to obtain public comments.
Prior to October 1, the budget is legally adopted by the District Board.
All budget changes must be approved by the District Board.
The budgets are adopted on a basis consistent with generally accepted accounting principles.
Unused appropriation for annually budgeted funds lapse at the end of the year.

NOTE D – DEPOSITS AND INVESTMENTS

Deposits

The District's cash balances, including certificates of deposit, were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act", requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses.

Investments

The District’s investments were held as follows at September 30, 2025:

Investment	Fair Value	Credit Risk		Maturities Goldman Sachs Financial Square			Weighted average of the
Government Fund Total Investments
$	666,021
$	666,021
S&P AAAm	fund portfolio: 49 days
Custodial credit risk - For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty, the District will not be able to recover the value of the investments or collateral securities that are in the possession of an outside party. The District has no formal policy for custodial risk. The investments listed in the schedule above are not evidenced by securities that exist in physical or book entry form.

Credit risk - For investments, credit risk is generally the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Investment ratings by investment type are included in the preceding summary of investments.

Concentration risk - The District places no limit on the amount the District may invest in any one issuer.

NOTE D – DEPOSITS AND INVESTMENTS (CONTINUED)

Investments (continued)

Interest rate risk - The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates.

Fair Value Measurement - When applicable, the District measures and records its investments using fair value measurement guidelines established in accordance with GASB Statements. The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques.

These guidelines recognize a three-tiered fair value hierarchy, in order of highest priority, as follows:

Level 1: Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access;
Level 2: Investments whose inputs - other than quoted market prices - are observable either directly or indirectly; and,
Level 3: Investments whose inputs are unobservable.

The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs.

Money market investments that have a maturity at the time of purchase of one year or less and are held by governments other than external investment pools should be measured at amortized cost. Accordingly, the District’s investments have been reported at amortized cost above.
NOTE E – INTERFUND TRANSFERS

Interfund transfers for the fiscal year ended September 30, 2025 were as follows:

Fund		Transfer In		Transfer Out	
General
Capital projects		$	-
50,000		$	50,000
-	
Total		$	50,000		$	50,000	

Transfers from the general fund to the capital projects fund are related to budgeted capital reserve funding for the fiscal year.

NOTE F - CAPITAL ASSETS
Capital asset activity for the fiscal year ended September 30, 2025 was as follows:
Balance
10/01/2024	Increases	Decreases

Balance 09/30/2025
Governmental activities:
Capital assets, not being depreciated: Land and land improvements
Total capital assets, not being

$ 10,404,277	$

-	$	-

$10,404,277

depreciated	10,404,277	-	-	10,404,277 Capital assets, being depreciated

Less accumulated depreciation for:
Infrastructure	6,931,000			246,550			-		7,177,550	
Improvements other than buildings	21,422			3,474			-		24,896	
Total accumulated depreciation	6,952,422			250,024			-		7,202,446	

Total capital assets, being depreciated - net	

3,478,820			

(250,024)			

-		

3,228,796	
Governmental activities capital assets - net	
$ 13,883,097		
$	
(250,024)		
$	
-		
$13,633,073	
Depreciation expense was charged to maintenance and operations.

NOTE G – LONG-TERM LIABILITIES
$10,845,000 Special Assessment Refunding Bonds, Series 2022 – On February 1, 2022, the District issued $10,845,000 in Special Assessment Refunding Bonds, Series 2022. The Bonds were issued to refund District’s outstanding Special Assessment Refunding Bonds, Series 2012 (the “Refunded Bonds”), pay certain costs associated with the issuance of the Bonds. The Bonds are payable through May 2031. The Bonds bear interest ranging from 1.69% to 2.57% payable semi-annually on the first day of each May and November. Principal is due serially each May 1, commencing May 2023.

NOTE G – LONG-TERM LIABILITIES (CONTINUED)

The Series 2022 Bonds are subject to redemption at the option of the District prior to maturity. The Series 2022 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 Bond Indenture.

The Bond 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 agreed to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The requirements have been met for the fiscal year ended September 30, 2025.

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

Special Assessment Refunding
Balance
10/01/2024	Additions	Deletions
Balance 09/30/2025
Due Within One Year
Bonds, Series 2022
 $	8,227,000   $	-	  $ 1,106,000   $	7,121,000   $ 1,121,000 
$	8,227,000	$	-
$ 1,106,000
$	7,121,000
$ 1,121,000

The annual requirements to amortize the principal and interest of bonded debt outstanding as of September 30, 2025 are as follows:

  September 30, 		Principal			Interest			Total		
2026	$ 1,121,000	$	170,701	$	1,291,701	
2027	1,142,000	146,173	1,288,173	
2028	1,166,000	120,099	1,286,099	
2029	1,194,000	92,434	1,286,434	
2030	1,227,000	63,198	1,290,198	
2031		1,271,000 		32,361 		1,303,361 	
	 $ 7,121,000 	 $	624,966 	 $	7,745,966 	

NOTE H - MANAGEMENT COMPANY

The District has contracted with a management company to perform services which include financial and accounting advisory services. Certain employees of the management company also serve as officers of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, computer and other administrative costs.

NOTE I - 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; natural disasters; and environmental remediation. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. The District has not filed any claims under this commercial coverage during the last three years.
STATEMENT OF REVENUES AND EXPENDITURES BUDGET AND ACTUAL – GENERAL FUND
Year Ended September 30, 2025

	VARIANCE					
	WITH FINAL					
	BUDGET					
	POSITIVE					
REVENUES	  * BUDGET 			ACTUAL			  (NEGATIVE)		
Assessments	$	886,925		$	904,472		$	17,547	
Investment earnings	2,373		15,498		13,125	
TOTAL REVENUES	889,298		919,970		30,672	

EXPENDITURES
Current
General government	150,564		152,703		(2,139)	
Maintenance and operations	688,734		645,778		42,956	
TOTAL EXPENDITURES	839,298		798,481		40,817	

EXCESS OF REVENUES OVER						
(UNDER) EXPENDITURES	50,000		121,489		71,489	

OTHER FINANCING SOURCES (USES)						
Transfer in (out)	(50,000)		(50,000)		-	
TOTAL OTHER FINANCING						
SOURCES (USES)	(50,000)		(50,000)		-	
EXCESS OF REVENUES OVER						
(UNDER) EXPENDITURES
AND OTHER SOURCES (USES)	$	-		71,489		$	71,489	
FUND BALANCES						
Beginning of year			598,010			
End of year			$	669,499			

* Original and final budget.
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget for the general fund. The District’s budgeting process is based on estimates of cash receipts and cash expenditures which are approved by the Board. The budget approximates a basis consistent with accounting principles generally accepted in the United States of America (generally accepted accounting principles).

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors, Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2025.

The variance between budgeted and actual general fund revenues is not significant. The actual general fund expenditures for the current fiscal year were lower than budgeted amounts due primarily to anticipated costs which were not incurred in the current fiscal year.
DIBARTOLOMEO, MCBEE, HARTLEY & BARNES, P.A.
CERTIFIED PUBLIC ACCOUNTANTS

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

To the Board of Directors
Poinciana Community Development District Polk County, Florida
We have audited in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to the financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of Poinciana Community Development District, as of September 30, 2025 and for the year ended September 30, 2025, which collectively comprise the Poinciana Community Development District’s basic financial statements and have issued our report thereon dated February 11, 2026.

Report on Internal Control Over Financial Reporting
In planning and performing our audit, we considered the District’s internal control over financial reporting (internal control) to determine the 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 the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control over financial reporting.

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 misstatements on a timely basis. A material weakness is a deficiency, or a 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 may exist that have not been identified.

2222 Colonial Road, Suite 200 • Fort Pierce, Florida 34950 • 772-461-8833 • Fax: 772-461-8872 591 S.E. Port St. Lucie Blvd., • Port St. Lucie, Florida 34984 • 772-878-1952 • Fax: 772-878-1709
Member AICPA	Member AICPA Division for CPA Firms	Member FICPA Private Company Practice Section
WWW.DMHBCPA.NET
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the 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 determination of financial statement amounts. 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

This report is intended 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.

DiBartolomeo, McBee, Hartley & Barnes, P.A. Fort Pierce, Florida
February 11, 2026

- 30 -
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

To the Board of Directors
Poinciana Community Development District Polk County, Florida

We have examined Poinciana Community Development District, Polk County, Florida’s (“District”) compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2025. Management is responsible for District’s compliance with those requirements. Our responsibility is to express an opinion on 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. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 218.415, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District’s compliance with specified requirements.
We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the examination engagement.
In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2025.
This report 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, management, and the Board of Supervisors of Poinciana Community Development District, Polk County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

DiBartolomeo, McBee Hartley & Barnes, P.A. Fort Pierce, Florida
February 11, 2026

Management Letter

To the Board of Supervisors
Poinciana Community Development District Polk County, Florida

Report on the Financial Statements
We have audited the financial statements of the Poinciana Community Development District (“District”) as of and for the fiscal year ended September 30, 2025, and have issued our report thereon dated February 11, 2026.
Auditors’ 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 Auditor General.
Other Reporting Requirements
We have issued our Independent Auditors' Report on Internal Control over Financial Reporting and Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards and Independent Accountants' 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 February 11, 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 taken to address findings and recommendations made in the preceding annual financial audit report. There were no findings or recommendations made in the preceding annual audit report.
Official Title and Legal Authority
Section 10.554(1)(i)4., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in this management letter, unless disclosed in the notes to the financial statements. The information required is disclosed in the notes to the financial statements.
Financial Condition and Management
Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether or not the District has 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 the 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 the District. It is management’s responsibility to monitor the District’s financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by 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.
Property Assessed Clean Energy (PACE) Programs
As required by Section 10.554(1)(i)6.a., Rules of the Auditor General, the District did not authorize a PACE program pursuant to Section 163.081 or Section 163.082, Florida Statutes, did not operate with in the District’s geographical boundaries during the fiscal year under audit.
Specific Information
As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)6, Rules of the Auditor General, the Poinciana Community Development District reported:
The total number of district employees compensated in the last pay period of the District’s fiscal year as 0.
The total number of independent contractors to whom nonemployee compensation was paid in the last month of the District’s fiscal year as 9.
All compensation earned by or awarded to employees, whether paid or accrued, regardless of contingency as $9,400.
All compensation earned by or awarded to nonemployee independent contractors, whether paid or accrued, regardless of contingency as $797,476.
The District does not have any construction projects with a total cost of at least
$65,000 that are scheduled to begin on or after October 1 of the fiscal year being reported.
The District did not amend its final adopted budget under Section 189.016(6), Florida Statutes.
As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)7, Rules of the Auditor General, the Poinciana Community Development District reported:
The rate or rates of non-ad valorem special assessments imposed by the District range from $245 to $374 per residential unit.
The total amount of special assessments collected by or on behalf of the District as
$2,225,017.
The total amount of outstanding bonds issued by the District as $7,121,000.
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 abuse, that have occurred, or are likely to have occurred, that have 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 have any such findings.
Purpose of this Letter
Our management letter is intended solely for the information and use of 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.

DiBartolomeo, McBee, Hartley & Barnes, P.A. Fort Pierce, Florida
February 11, 2026

Section X

Section B

Section 1

March 9, 2026
GAI Project No. A171208.00

Mr. George S. Flint
Government Management Services-Central Florida LLC 135 W. Central Blvd., Suite 320
Orlando, Florida 32801
Poinciana Community Development District (PCDD) Ponds Inspection Report
Dear Mr. Flint:
GAI Consultants Inc. (GAI) has completed the annual stormwater pond inspection. The inspections were performed on March 5 and March 6, 2026. In general, the ponds are performing correctly; however, minor maintenance issues were noted during the inspection. These observations were coded by an asterisk in the following methods:
No “*”	No action is needed.
*	Observation not a priority and will not affect the pond’s performance.
**	Observation that may influence a pond’s performance if left uncorrected long term.
***	Observation needs attention.
Please find attached detailed photos and a description of issues that need to be addressed for each pond is listed below. This observation report is limited to the exposed and accessible locations of the ponds.
Please see attached photos for more information.

If you have any questions or need additional information, please let me know. Sincerely,

GAI Consultants, Inc
Kathleen S. Leo, P.E. Vice President
Poinciana CDD Wetlands & Pond Ownership:
*	Pond A-3:

Algae bloom was noted along the entire boundary of this pond.	

Exposed PVC pipe appears to be an outfall and may need cleaning.	

*	Pond A-4:

Algae covers at least a quarter of the entire pond.	

Control structure appears to be in good order.	

* Pond A-5:

* Pond A-7:

Algae blooms were noted around pond perimeter.	

Control structure appears to be in good working order and functions properly. Algae surrounding it.	

*	Pond A-8:

Algae bloom along pond perimeter.	

Control structure appears in good order. Algae surrounding it.	

Pond A-9:

* Pond A-10A:

Algae noted around entire perimeter of pond. Slightly bare slopes.	

MES is damaged and not flush to the bank.	

Control structure appears in good working order.	

RCP pipe flowing into pond appears to function properly but is broken/damaged. Slight algae growth around pond perimeter.	

Control structure appears in good working order.	

MES appears to function properly but is slightly damaged.	

RCP pipe appears to function properly but is broken/damaged.	

Control structure appears in good working order.	

Retaining wall appears to be in good shape.	

Corrugated pipes appear undamaged and functioning properly.	

Submerged MES appears to be slightly damaged.	

PVC pipe appears to be broken.	

Control structure appears in good working order.	

Algae noted around pond perimeter.	

MES is good working order. Algae noted around and inside structure.	

Weir/spillway appears to function properly.	

MES appears to be in good working order.	

Weir/spillway appears to function properly.	

Bare slopes around pond perimeter.	
Control structure appears to function properly but is slightly warped around the edges.	

PVC pipe is broken/damaged.	

Alage and bare slopes along bank noted.	

Control structure appears in good working order.	

Retaining wall appears in good condition.	

MES appears in good working order.	

Weir/skimmer/spillway appears to function properly.	

Very bare slopes around pond bank.	

Some trash noted in the pond.	

Storm manhole upstream of pond not completely flush with ground. Potential tripping hazard.	
Corrugated pipe appears to be going down into the ground. Has algae surround it. Bare slopes around pond bank.	

Section 2

Section C

Section 1

Meeting
Assigned	Action Item	Assigned To	Status	Comments	
Ongoing	Monitor Central Florida Expressway -
Poinciana Parkway Project: Parkway Connector	Former
Chairman Lita Epstein	In Process	Presentation facilitated 01.15.2025. Various CFX updates sent to BOS via electronic mail when received.	
Ongoing	Monitor Polk County Road Design for
Impact to PCDD Tunnels	District Engineer	On Hold		
Ongoing	Review of Wetlands and Ponds Owned
by Developer and HOA	District Engineer	On Hold	On hold as there is no current
application for conveyance.	

Ongoing	Educate residents regarding beneficial pond vegetation and best maintenance practices and key CDD contact details		
Ongoing	PCDD Pond Specification flyer and CDD contact details released for electronic mail distribution 09.12.2025.	
11.20.2024	Eminent Domain Cypress Parkway	District Counsel	In Process	BOS approved retention letter with Gray
Robinson 11.20.2024.	

07.16.2025	

Proposed Fishing Policies	

Vice Chair McKelvey	

In Process	Revised draft with legal and Board comments reviewed 08.20.2025. Board received comments from Solivita Fishing Club 09.17.2025 to be reviewed 10.15.2025. Proposed fishing location map circulated to BOS for comment and review 10.17.2025. BOS reviewed updated policy for 01.21.2026. Revised policy to be considered 02.18.2026.
Revised policy to be considered
03.18.2026.	
10.15.2025	Pond Study	Tony Reed	In Process	Investigating options for pond study.	

10.15.2025	
License Agreement for Maintenance of Tunnels		

In Process	BOS approved agreement 10.15.2025. Execution pending. Avatar to be billed for maintenance on Avatar property.
Proposal for ACPLM striping maintenance approved pending
executed agreement.	

10.15.2025	

Evaluate ownership and maintenance of Pond 1B at Via Rizzoli Drive		

In Process	Pond partially owned by HOA. If Board wants to convey to CDD, DE suggests a legal metes and bounds description for just the pond. Confirm with Polk County planning no replat needed. Estimated cost for legal description and recording
$1 to $1.5K.	

10.15.2025	
Erosion Repair Amalfi Lane		
Completed	BOS approved Solitude Proposal 10.15.2025. HOA billed $8,800
12.19.2025. Payment pending as of
01.21.2026. Payment in full received 02.24.2026.	

Section 2

Summary of Check Register

February 1, 2026 to March 9, 2026

	Fund	Date	Check No.'s		Amount	

General Fund	

Truist	

2/9/26	

346-347	

$	

32,235.45	
		2/11/26	248-349	$	22,637.50	
		2/17/26	350-351	$	20,968.48	
		2/24/26	352-353	$	433.50	
		3/2/26	354-355	$	19,522.42	
				$	95,797.35	
	Hancock Whitney	2/9/26	33	$	100,000.00	
		Autopays	 $	109.48 			
			$	100,109.48			
Payroll	February 2026
Anita L Nelson	
ACH	
$	184.70			
	Anthony Reed	ACH	$	84.70			
	Jon R Cameron	ACH	$	184.70			
	Richard B McKelvey	ACH	$	184.70			
	Robert W Zimbardi	50235	$	184.70			
			$	823.50			
			$	196,730.33			
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	3/12/26	PAGE	1
*** CHECK DATES 02/01/2026 - 03/09/2026 ***	POINCIANA - GENERAL FUND
BANK C GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
2/09/26 00011	1/22/26 00103868 202601 320-53800-47000	*	15,913.03
AQUATIC MAINTENANCE JAN26
CLARKE ENVIRONMENTAL MOSQUITO	15,913.03 000346
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/09/26 00004	2/01/26 37348	202602 320-53800-46200	*	16,322.42
LANDSCAPE MAINT FEB 26
FLORALAWN 2 LLC	16,322.42 000347
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/11/26 00027	2/10/26 150116	202601 310-51300-31500	*	6,149.00
GENERAL COUNSEL JAN 26
LATHAM LUNA EDEN & BEAUDINE	6,149.00 000348
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/11/26 00044	2/02/26 PSI23810 202602 320-53800-47000	*	12,822.00 AQUATIC MAINT FEB 26
2/06/26 00941121 202602 320-53800-48200	*	3,666.50
50% DEP VEGETATION REMOVE
SOLITUDE LAKE MANAGEMENT	16,488.50 000349
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/17/26 00011	2/16/26 00103871 202602 320-53800-47100	*	15,913.03
AQUATIC MAINTENANCE FEB26
CLARKE ENVIRONMENTAL MOSQUITO	15,913.03 000350
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
315	202602 320-53800-12000	*	956.17
FIELD MANAGEMENT FEB 26
316	202602 310-51300-34000	*	3,898.83
MANAGEMENT FEES FEB26
316	202602 310-51300-35200	*	74.42
WEBSITE ADMIN FEB26
316	202602 310-51300-35100	*	111.58
INFORMATION TECH FEB26
316	202602 310-51300-51000	*	.45
OFFICE SUPPLIES 316
POSTAGE 316
COPIES
GOVERNMENTAL MANAGEMENT SERVICES	5,055.45 000351
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/24/26 00029	2/24/26 02242026 202602 310-51300-49000	*	103.50
DOCUMENT RECORDING FEE
POLK COUNTY CLERK OF COURTS	103.50 000352
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/24/26 00001	1/31/26 317	202601 320-53800-49000	*	330.00
FISH KILL DISPOSAL
GOVERNMENTAL MANAGEMENT SERVICES	330.00 000353
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
POIN POIN CDD	KCOSTA
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	3/12/26	PAGE	2
*** CHECK DATES 02/01/2026 - 03/09/2026 ***	POINCIANA - GENERAL FUND
BANK C GENERAL FUND

LANDSCAPE MAINT MAR 26

POIN POIN CDD	KCOSTA
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	3/12/26	PAGE	3
*** CHECK DATES 02/01/2026 - 03/09/2026 ***	POINCIANA - GENERAL FUND
BANK D GENERAL FUND-HW

CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	NAME	STATUS	AMOUNT	....CHECK.....
AMOUNT	#	
2/09/26 00013	2/02/26 02022026 202602 300-10100-10200		*	100,000.00	

- - - - - - - -	TSFR FROM HB TO TRUIST
POINCIANA CDD
- - - - - - - - - - - - - - - - - - - - - - - - - - - -	
- - - - -	
- - - - - - - - - - -	100,000.00 000033
- - - - - - - - - - - - - -	
		TOTAL FOR	BANK D	100,000.00	

POIN POIN CDD	KCOSTA
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	3/12/26	PAGE	4
*** CHECK DATES 02/01/2026 - 03/09/2026 ***	POINCIANA - GENERAL FUND
BANK Z GENERAL FUND AUTOPAY

1051 CYPRESS PKY 9 JAN 26

1051 CYPRESS PKY JAN 26
58.29

500 GENOA DR JAN 26
19.99

POIN POIN CDD	KCOSTA

Section 3

Poinciana
Community Development District

Unaudited Financial Reporting
January 31, 2026
Table of Contents

1		Balance Sheet	

2-3	
	General Fund	

4	
	Debt Service Fund - Series 2022	

5	
	Capital Reserve Fund	

6-7	
	Month to Month	

8	
	Assessment Receipt Schedule	
Community Development District Combined Balance Sheet
January 31, 2026

	General		Debt Service		Capital Reserve		Totals		
	Fund		Fund		Fund	Governmental Funds			
Assets:									
Cash									
Operating - Hancock Whitney	$	232,424	$	-	$	-	$	232,424	
Operating - Truist	$	30,480	$	-	$	-	$	30,480	
Money Market - Bank United	$	937,439	$	-	$	258,872	$	1,196,310	
Investments									
Series 2022									
Reserve	$	-	$	134,956	$	-	$	134,956	
Revenue	$	-	$	1,615,989	$	-	$	1,615,989	
Interest	$	-	$	35	$	-	$	35	
Principal	$	-	$	124	$	-	$	124	
Prepayment	$	-	$	2,319	$	-	$	2,319	
Due from General Fund	$	-	$	2,137	$	-	$	2,137	
Due from Other	$	13,203	$	-	$	-	$	13,203	
Total Assets	$	1,213,545	$	1,755,560	$	258,872	$	3,227,977	
Liabilities:									
Accounts Payable	$	42,024	$	-	$	-	$	42,024	
Total Liabilites	$	44,161	$	-	$	-	$	44,161	
Fund Balance:									
Assigned for:									
Capital Reserves	$	-	$	-	$	258,872	$	258,872	
Restricted for:									
Debt Service	$	-	$	1,755,560	$	-	$	1,755,560	
Unassigned	$	1,169,384	$	-	$	-	$	1,169,384	
Total Fund Balances	$	1,169,384	$	1,755,560	$	258,872	$	3,183,816	
									
Total Liabilities & Fund Balance	$	1,213,545	$	1,755,560	$	258,872	$	3,227,977	
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending January 31, 2026

Adopted	Prorated Budget	Actual		
Budget	Thru 01/31/26	Thru 01/31/26	Variance	

Revenues:					
Assessments - Tax Roll	$	886,925	$	819,740	$	819,740	$	-	
Interest	$	8,673	$	1,577	$	4,731	$	3,154	
Miscellaneous Revenue	$	-	$	-	$	8,902	$	8,902	
Total Revenues	$	895,598	$	821,317	$	833,373	$	12,056	

Expenditures:					
General & Administrative:					
Supervisors Fees	$	12,000	$	4,000	$	3,000	$	1,000	
FICA Expense	$	918	$	306	$	306	$	-	
Engineering	$	20,000	$	6,667	$	4,626	$	2,041	
Attorney	$	35,000	$	11,667	$	14,992	$	(3,325)	
Annual Audit	$	3,200	$	3,200	$	3,200	$	-	
Trustee Fees	$	4,000	$	-	$	-	$	-	
Assessment Administration	$	5,408	$	5,408	$	5,408	$	(1)	
Management Fees	$	46,786	$	15,595	$	15,595	$	(0)	
Information Technology	$	1,339	$	446	$	446	$	0	
Website Maintenance	$	893	$	298	$	298	$	(0)	
Telephone	$	100	$	33	$	-	$	33	
Postage	$	2,600	$	867	$	527	$	340	
Printing & Binding	$	500	$	167	$	80	$	87	
Insurance	$	8,927	$	8,927	$	8,228	$	699	
Legal Advertising	$	5,500	$	1,833	$	-	$	1,833	
Other Current Charges	$	2,400	$	800	$	482	$	318	
Office Supplies	$	400	$	133	$	1	$	132	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative:	$	150,146	$	60,522	$	57,364	$	3,158	
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending January 31, 2026

Adopted	Prorated Budget	Actual		
Budget	Thru 01/31/26	Thru 01/31/26	Variance	

Operations & Maintenance					
Field Services	$	11,474	$	3,825	$	3,825	$	-	
Property Insurance	$	25,494	$	25,494	$	22,722	$	2,772	
Electric	$	1,800	$	600	$	483	$	117	
Landscape Maintenance	$	205,665	$	68,555	$	66,790	$	1,765	
Aquatic Control Maintenance	$	165,444	$	55,148	$	51,214	$	3,934	
Aquatic Midge Management	$	191,733	$	63,911	$	62,501	$	1,410	
Pressure Washing	$	12,000	$	4,000	$	-	$	4,000	
Lift Station Maintenance	$	3,000	$	1,000	$	-	$	1,000	
R&M - Plant Replacement	$	10,000	$	3,333	$	-	$	3,333	
Storm Structure Repairs	$	41,616	$	13,872	$	-	$	13,872	
Stormwater Water Quality/Landscape Improvements	$	23,500	$	7,833	$	-	$	7,833	
Contingency	$	12,000	$	4,000	$	10,543	$	(6,543)	
Total Operations & Maintenance:	$	703,727	$	251,572	$	218,077	$	33,494	

Other Expenditures					
Transfer Out - Capital Reserve	$	41,726	$	41,726	$	41,726	$	-	
Total Other Expenditures	$	41,726	$	41,726	$	41,726	$	-	
					
Total Expenditures	$	895,598	$	353,820	$	317,167	$	36,653	
					
Net Change in Fund Balance	$	-		$	516,207		
					
Fund Balance - Beginning	$	-		$	653,177		
					
Fund Balance - Ending	$	-		$	1,169,384		
Debt Service Fund - Series 2022
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending January 31, 2026

	Adopted	Prorated Budget	Actual		
	Budget	Thru 01/31/26	Thru 01/31/26	Variance	

Revenues:					
Assessments - Tax Roll	$	1,278,850	$	1,176,766	$	1,176,766	$	-	
Assessments - Prepayments	$	-	$	-	$	1,631	$	1,631	
Interest	$	20,000	$	6,667	$	8,142	$	1,475	
Total Revenues	$	1,298,850	$	1,183,432	$	1,186,538	$	3,106	

Expenditures:					
Series 2022
Interest - 11/1	
$	85,738	
$	85,738	
$	85,518	
$	221	
Special Call -11/1	$	-	$	-	$	15,000	$	(15,000)	
Principal - 5/1	$	1,124,000	$	-	$	-	$	-	
Interest - 5/1	$	85,738	$	-	$	-	$	-	
Total Expenditures	$	1,295,477	$	85,738	$	100,518	$	(14,779)	
					
Excess (Deficiency) of Revenues over Expenditures	$	3,373		$	1,086,020		
					
Net Change in Fund Balance	$	3,373		$	1,086,020		
					
Fund Balance - Beginning	$	523,210		$	669,539		
					
Fund Balance - Ending	$	526,583		$	1,755,560		
Capital Reserve Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending January 31, 2026

	Adopted	Prorated Budget	Actual		
	Budget	Thru 01/31/26	Thru 01/31/26	Variance	

Revenues:

Interest	

$	5,000	

$	1,667	

$	2,571	

$	904	
Total Revenues	$	5,000	$	1,667	$	2,571	$	904	

Expenditures:

Capital Outlay	

$	-	

$	-	

$	-	

$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	5,000		$	2,571		

Other Financing Sources/(Uses):

Transfer In/(Out)	

$	41,726	

$	41,726	

$	41,726	

$	-	
Total Other Financing Sources/(Uses)	$	41,726	$	41,726	$	41,726	$	-	
					
Net Change in Fund Balance	$	46,726		$	44,297		
					
Fund Balance - Beginning	$	214,104		$	214,575		
					
Fund Balance - Ending	$	260,830		$	258,872		

Revenues:

Assessments - Tax Roll Interest
Miscellaneous Revenue

$	-  $
$	1,379  $
$	-  $

238,447  $
1,290  $
100  $

553,543  $
1,021  $
8,802  $

27,750  $
1,040  $
-  $

-  $	-  $
-  $	-  $
-  $	-  $

-  $	-  $
-  $	-  $
-  $	-  $

-  $	-  $
-  $	-  $
-  $	-  $

-  $	-  $
-  $	-  $
-  $	-  $

819,740
4,731
8,902

Expenditures:

General & Administrative:

Supervisors Fees FICA Expense Engineering Attorney
Annual Audit Trustee Fees
Assessment Administration Management Fees Information Technology Website Maintenance Telephone
Postage
Printing & Binding Insurance
Legal Advertising Other Current Charges Office Supplies
Dues, Licenses & Subscriptions

$	1,000  $
$	153  $
$	2,688  $
$	4,267  $
$	-  $
$	-  $
$	5,408  $
$	3,899  $
$	112  $
$	74  $
$	-  $
$	50  $
$	13  $
$	8,228  $
$	-  $
$	201  $
$	0  $
$	175  $

1,000  $
77  $
1,938  $
3,966  $
-  $
-  $
-  $
3,899  $
112  $
74  $
-  $
60  $
-  $
-  $
-  $
101  $
0  $
-  $

-  $
-  $
-  $
610  $
-  $
-  $
-  $
3,899  $
112  $
74  $
-  $
4  $
67  $
-  $
-  $
123  $
0  $
-  $

1,000  $
77  $
-  $
6,149  $
3,200  $
-  $
-  $
3,899  $
112  $
74  $
-  $
413  $
-  $
-  $
-  $
58  $
0  $
-  $

-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $

-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $

-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $

-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $

3,000
306
4,626
14,992
3,200
- 5,408
15,595
446
298
- 527
80
8,228
- 482
1
175

Operation and Maintenance

Field Services Property Insurance Electric
Landscape Maintenance Aquatic Control Maintenance Aquatic Midge Management Pressure Washing
Lift Station Maintenance R&M - Plant Replacement Storm Structure Repairs Contingency

$	956  $
$	22,722  $
$	121  $
$	16,322  $
$	12,748  $
$	15,143  $
$	-  $
$	-  $
$	-  $
$	-  $
$	11  $

956  $
-  $
117  $
17,822  $
12,822  $
15,722  $
-  $
-  $
-  $
-  $
4,651  $

956  $
-  $
135  $
16,322  $
12,822  $
15,722  $
-  $
-  $
-  $
-  $
5,551  $

956  $
-  $
109  $
16,322  $
12,822  $
15,913  $
-  $
-  $
-  $
-  $
330  $

-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $

-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $

-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $

-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $

3,825
22,722
483
66,790
51,214
62,501
-
-
-
- 10,543

Other Expenditures
Transfer Out - Capital Reserve

$	41,726  $

-  $	-  $

-  $	-  $

-  $	-  $

-  $	-  $

-  $	-  $

-  $	41,726

Poinciana
Community Development District Special Assessment Receipts Fiscal Year 2026

MAINTENANCE ASSESSMENTS

Gross Assessments $ Certified Net Assessments  $

953,675.91
886,918.60

100%

11/10/25	10/20/25-10/21/25	$	15,058.65  $	(776.33)  $	(285.64)	$0.00	$	13,996.68	$	13,996.68								
11/14/25	10/1/25-10/31/25	$	11,830.18  $	(709.76)  $	(227.20)	$0.00	$	10,893.22	$	10,893.22								
11/21/25	11/1/25-11/7/25	$	132,152.26  $	(5,286.30)  $	(2,537.32)	$0.00	$	124,328.64	$  124,328.64								
11/26/25	11/8/25-11/15/25	$	95,077.27  $	(4,027.43)  $	(1,821.00)	$0.00	$	89,228.84	$	89,228.84								
12/8/25	11/16/25-11/25/25	$	165,239.42  $	(7,302.77)  $	(3,158.73)	$0.00	$	154,777.92	$  154,777.92								
12/19/26	11/26/25-11/30/25	$	365,305.62  $	(14,609.02)  $	(7,013.93)	$0.00	$	343,682.67	$  343,682.67								
12/31/25	12/1/25-12/15/25	$	59,326.83  $	(3,120.25)  $	(1,124.13)	$0.00	$	55,082.45	$	55,082.45								
1/9/26	12/16/25-12/31/25	$	27,870.22  $	(1,069.81)  $	(536.01)	$0.00	$	26,264.40	$	26,264.40								
1/29/26	10/01/25-12/31/25	$	-	$	-	$	-	$1,485.27	$	1,485.27	$	1,485.27								
Total Collected	$	871,860.45	$	(36,901.67)	$	(16,703.96)	$	1,485.27	$	819,740.09	$	819,740.09	
Percentage Collected	92%													

DEBT SERVICE ASSESSMENTS

Gross Assessments Certified Net Assessments

$ 1,372,863.26
$ 1,276,762.83

100%

11/10/25	10/20/25-10/21/25	$	22,016.31  $	(1,144.50)  $	(417.44)	$0.00	$	20,454.37	$	20,454.37							
11/14/25	10/1/25-10/31/25	$	16,206.58  $	(1,009.76)  $	(311.27)	$0.00	$	14,885.55	$	14,885.55							
11/21/25	11/1/25-11/7/25	$	181,359.38  $	(7,255.08)  $	(3,482.09)	$0.00	$	170,622.21	$  170,622.21							
11/26/25	11/8/25-11/15/25	$	134,532.89  $	(5,735.34)  $	(2,575.95)	$0.00	$	126,221.60	$  126,221.60							
12/8/25	11/16/25-11/25/25	$	235,087.43  $	(10,106.16)  $	(4,499.63)	$0.00	$	220,481.64	$  220,481.64							
12/19/26	11/26/25-11/30/25	$	536,768.56  $	(21,468.10)  $	(10,306.01)	$0.00	$	504,994.45	$  504,994.45							
12/31/25	12/1/25-12/15/25	$	85,789.25  $	(4,222.12)  $	(1,631.34)	$0.00	$	79,935.79	$	79,935.79							
1/9/26	12/16/25-12/31/25	$	39,320.71  $	(1,532.20)  $	(755.77)	$0.00	$	37,032.74	$	37,032.74							
1/29/26	10/01/25-12/31/25	$	-	$	-	$	-	$2,137.34	$	2,137.34	$	2,137.34							
Total Collected	$	1,251,081.11	$	(52,473.26)	$	(23,979.50)	$	2,137.34	$	1,176,765.69	$ 1,176,765.69	
Percentage Collected	92%												

Section D

Section 1
Poinciana CDD Field Management Action Items List						
Description	Vendor	Status	Proposal $	Completion	Notes	
Facilitate (3) Cypress Tree Installation on Pond Edge of A-12	
Floralawn	
Pending	
N/A		The resident approved proposed cost of trees and labor. It is currently being
scheduled.	

Grass Shrimp & Gambusia Fish Installation in B-1	
GMS	
On Hold	
$1,253.75		Approved at the Feb. meeting but pending additional littoral planting prior to
stocking.	

Additional Littoral Installation in B-1	
Solitude/Steadfast	
Pending	
Pending		Proposals are been gathering for additional littoral installation in B-1 for
clam stocking.	
Removal of Fire Flags & Installation of Littoral Plantings on D9	
Solitude	
Completed	
$7,330	
Mar. 2026	All fireflags have been removed with littoral plantings planted throughout the banks of D8.	
Restriping Entrance & Exit Ramps on Bella Viana
Tunnel	ACPLM	On Hold	$1,606		Approved at the Oct. meeting. Pending
agreement with TM to start job.	

Repairing (2) MES sections at B-6 & B-15	
GMS	
Completed	
$3,515.45	
Mar. 2026	rip rap applied to exposed areas. Left
over rip rap was used to support MES at A-20.	
Removal & Stump Grind of (3) Cypress Trees Behind 981 Glendora Rd. S.	
Floralawn	
Completed	
N/A.	
Feb. 2026	Board approved trimming of the cypress
trees. Trimming was completed last month.	
Clam Stocking in B-1	GMS	On Hold	$2,773.75		Recommendation of additional littorals to
be planted prior to clam stocking.	
Light Fixture Replacement in Bella Viana & Venezia Tunnel	
GMS	
Completed	
$2,195.12	
Mar. 2026	Both tunnels had previous fixtures
removed and replaced with newer, LED light model.	

Debris Clean-up, Tree Trimming, and Possible Tree Replacement for Bottlebrush Tree on B-16	

Floralawn	

Pending	

N/A.		Debris clean-up was completed on 03/09.
Vendor will provide proposal for further trimming and evaluate tree, if possible replacement is needed.	
Littoral Plantings on (1) Bank of A-9	Solitude	Pending	N/A.		Proposal to be present for installation of
spike rush on eroded area of A-9.	

Photo Description:
Aquatics vendor has manually removed all fire flags from the pond and install littoral plantings throughout.

Poinciana CDD | Joel Blanco – Field Manager| jblanco@gmscfl.com |786-238-9473

Poinciana CDD | Joel Blanco – Field Manager| jblanco@gmscfl.com |786-238-9473

Photo Description:
All previous light fixtures have been replaced with LED fixtures in both the Bella Viana and Venezia tunnel.

Poinciana CDD | Joel Blanco – Field Manager| jblanco@gmscfl.com |786-238-9473
Cypress Tree Trimming at 981 Glendora Rd. S.

Bottlebrush Tree Trimmed By Resident on B-16

Poinciana CDD | Joel Blanco – Field Manager| jblanco@gmscfl.com |786-238-9473

Section 2

Aquatics Maintenance Report Poinciana CDD
March 2026

 

Poinciana CDD - Febuary 2026 - Treatment Lag
Pond#
OD-01	Date Serviced	Algae	Grasses	Submersed Wee No Treatment Needed
grasses are brown and dormant	Comments	Inspected	
2-10	
OD-02				grasses are brown and dormant	Algae, will treat this month if weather agrees		2-10	
OD-03				grasses are brown and dormant			2-10	
OD-04				grasses are brown and dormant			2-10	
OD-05				grasses are brown and dormant			2-3	
OD-06				grasses are brown and dormant	Duckweed&Planktonic will treat 2-13		2-3	
OD-07				grasses are brown and dormant	Duckweed&Planktonic will treat 2-13		2-3	
OD-08				grasses are brown and dormant	Duckweed&Planktonic will treat 2-13		2-3	
OD-09				grasses are brown and dormant	Duckweed&Planktonic will treat 2-13		2-3	
OD-10				grasses are brown and dormant			2-10	
OD-11				grasses are brown and dormant			2-10	
OC-01				grasses are brown and dormant			2-11	
OC-02				grasses are brown and dormant			2-11	
OC-03				grasses are brown and dormant			2-11	
OC-06A				grasses are brown and dormant	Algae, will treat this month if weather agrees		2-3	
OC-06B				grasses are brown and dormant	Algae, will treat this month if weather agrees		2-3	
OC-08				grasses are brown and dormant			2-3	
OC-09				grasses are brown and dormant			2-3	
OC-10				grasses are brown and dormant	Algae, will treat this month if weather agrees		2-3	
OC-11				grasses are brown and dormant	Algae, will treat this month if weather agrees		2-11	
OC-12				grasses are brown and dormant			2-11	
OC-13				grasses are brown and dormant			2-11	
OC-14				grasses are brown and dormant			2-11	
OC-15				grasses are brown and dormant			2-11	
OC-16				grasses are brown and dormant			2-11	
OC-17				grasses are brown and dormant			2-11	
OC-18				grasses are brown and dormant			2-11	
OC-19				grasses are brown and dormant			2-11	
OC-20				grasses are brown and dormant	duckweed		2-11	
OB-01				grasses are brown and dormant	Algae, will treat this month if weather agrees		2-3	
OB-05				grasses are brown and dormant			2-11	
OB-06				grasses are brown and dormant			2-11	
OB-11				grasses are brown and dormant			2-3	
OB-15				grasses are brown and dormant			2-3	
OB-16				grasses are brown and dormant			2-3	
OF-07				grasses are brown and dormant			2-11	
OA-01				grasses are brown and dormant		2-18		
OA-02				grasses are brown and dormant		2-18		
OA-03				grasses are brown and dormant			2-3	
OA-04				grasses are brown and dormant			2-3	
OA-05				grasses are brown and dormant			2-3	
OA-06				grasses are brown and dormant			2-3	
OA-07				grasses are brown and dormant			2-3	
OA-08				grasses are brown and dormant			2-3	
OA-09				grasses are brown and dormant	Algae, will treat this month if weather agrees		2-11	
OA-10A				grasses are brown and dormant	Algae, will treat this month if weather agrees		2-11	
OA-10B				grasses are brown and dormant			2-11	
OA-11				grasses are brown and dormant			2-11	
OA-12				grasses are brown and dormant			2-11	
OA-13				grasses are brown and dormant			2-11	
OA-20				grasses are brown and dormant		2-18		
OA-21				grasses are brown and dormant		2-18		
OA-22 OO-POLK
OE-01				grasses are brown and dormant grasses are brown and dormant
grasses are brown and dormant		2-18

2-18		
OE-02				grasses are brown and dormant		2-18		
OE-03				grasses are brown and dormant		2-18		
OE-05				grasses are brown and dormant		2-18		
OE-06				grasses are brown and dormant		2-18		
OE-08				grasses are brown and dormant		2-18		
OE-11				grasses are brown and dormant		2-18		
OE-15				grasses are brown and dormant		2-18		
OE-18				grasses are brown and dormant		2-18		
OE-19				grasses are brown and dormant		2-18		
OE-21				grasses are brown and dormant		2-18		
OE-31
P-1				grasses are brown and dormant
grasses are brown and dormant	
Hydrilla, waiting until March for treatment	2-18	
2-11	
P-2				grasses are brown and dormant	Hydrilla, waiting until March for treatment		2-11	
P-3				grasses are brown and dormant			2-11	
P-4				grasses are brown and dormant			2-11	
P-5
P-6
P-8
P-9 P-10 P-11 P-13 P-14 P-15
5A-P-16
5C-P-16 OS-3
5E-W-C-3 P-1F
Canal 1
grasses are brown and dormant grasses are brown and dormant grasses are brown and dormant grasses are brown and dormant grasses are brown and dormant grasses are brown and dormant grasses are brown and dormant grasses are brown and dormant grasses are brown and dormant grasses are brown and dormant grasses are brown and dormant grasses are brown and dormant grasses are brown and dormant grasses are brown and dormant

Algae, will treat this month if weather agrees

Algae, will treat this month if weather agrees

2-18
2-18
2-11
2-11
2-11
2-11
2-11
2-11
2-11
2-11
2-11
2-3
2-3

2-11

Section 3

Run By: kissasst
All Services By Customer Summary	Page 1 of 1 8:26:38 AM

Poinciana Community Development Dist (S07800)	Filter Date between 02/01/2026 and 02/28/2026	

,14,15,16,17,19,20,22,B16,C4,P3,P10,P1F

Dist

1/1	3/6/2026 8:26:38 AM

Section 4

Poinciana CDD - Customer Complaint Log
Date	Resident	Address	Contact Given	Pond	Complaint	Assigned To	Resolution	Date Resolved

2/12/2026 Anita Nelson	567 Shorehaven Dr.	D9	Algae bloom present	Joel	Requested algaecide treatment with Solitude.	2/12/26	
					Reviewed pond on 02/17 (Edge grasses have been sprayed and brown.)		
					Explained to the resident that heavy spraying is conducted during the dry		
2/13/2026 Donna & Wayne Hamilton	219 Treviso Dr	PlF	Dead vegetation around pond edges	Joel	season with spring rains to push grasses down and fill pond.	2/17/26	
2/16/2026 Melissa Mannion	914 Umbria Dr.	P6	Algae bloom present	Joel	Requested algaecide treatment with Solitude.	2/16/26	
2/16/2026 Dolores Berger	822 Shorehaven Dr.	PD7	Midge outbreak	Joel	Requested adulticide treatment with Clarke.	2/16/26	
					
Reviewed pond on 02/17 (Edge grasses have been sprayed and brown,		
					hydrilla very low, and some filamentous algae on the edges.) Explained to		
					the resident that heavy spraying is conducted during the dry season with		
					spring rains to push grasses down and fill pond, monitoring the hydrilla		
2/16/2026 Jim Wallace	365 Arcadia Dr.	PC12	Requesting update on treatment	Joel	growth, and requested adulticide treatment with Solitude.	2/17/26	
2/17/2026 Marion Thomas	854 Shorehaven Dr.	PD7	Midge outbreak	Joel	Requested adulticide treatment with Clarke.	2/17/26	
					Requested adulticide treatment with Clarke and closer treatment to the		
2/20/2026 Robert Zimbardi	524 Catania lane	PBl	Midge outbreak; requesting to be added to list of Spray Requests	Joel	back of the home.	2/20/26	
					Explained to the resident the current conditions of the pond (previously		

2/24/2026 Jon Cameron		A-4	
Reporting large, brown/red algae bloom	
Joel	had an outbreak of duckweed with the algae treated (brown/red color
present.) Monitoring of the pond will continue.		
2/24/2026 Edward Davidson	124 Amalfi lane	PE3	Midge outbreak	Joel	Requested adulticide treatment with Clarke.	2/24/26	
					Review pond on 02/26 (Edge grasses and some clusters were present.)		
2/24/2026 Roy Moskowitz	118 Verona Drive	P-D4	Grass islands/algae in pond	Joel	Requested grass spraying with Solitude.	2/26/26	
					Explained to the resident the current conditions of the pond (previously		
					had an outbreak of duckweed with the algae treated (brown/red color		
2/25/2026 Megan Moses		PA34	Submitted photos of pond condition, requesting maintenance	Joel	present.)	02/26/26	
2/26/2026 Shelley Destefano	38S Village Dr. (Solivita Office)	B12	Pink algae bloom present	Joel	Provided the same update as Ms. Moses.	02/26/26	
2/26/2026 Carol Hall	1047 Glendora Road S.	PD5	Midge outbreak	Joel	Requested adulticide treatment with Clarke.	02/26/26	
					Requested adulticide treatment with Clarke and closer treatment to the		
2/27/2026 Rose Kerr	389 Sorrento Rd.	E3	Midge outbreak	Joel	back of the home.	02/27/26	
2/27/2026 Paul Baden	231 Blue Spring St.		Reporting algae on pond nearby	Joel	Left voicemail requesting specific pond location.	02/27/26	
					Reviewed pond on 03/0S (pond has large amount of filamentous algae		
					bloom through the edges.) Requested algaecide treatment with Solitude.		
3/2/2026 Carmen Cruz	473 Grand Canal Dr	PA911	Requesting spraying/maintenance	Joel	Monitoring of the pond will continue.	03/05/26	
					Requested adulticide treatment with Clarke and closer treatment to the		
3/3/2026 Linda Lelli	221 Sorrento Rd	PE3	Midge outbreak/requesting spraying	Joel	back of the home.	03/03/26	
					Provide update of proposal to install spike rush throughout portion of the		
3/3/2026 Marjorie Morand	417 Grand Canal Dr.	PA911	Requesting update on erosion behind property	Joel	pond backing her home.	03/04/26	
					Provided basic overview of algae treatment, types of algae and		
					maintenance. Ponds mentioned were ponds with brown/red color		
3/3/2026 Mary Bevins	103 Via San Luca Ct	PlF	General complaint about multiple ponds throughout Poinciana CDD; 2 ponds mentioned	Joel	(treated duckweed.)	03/04/26	
					Sent message to the account manager for Solitude. They will assess pond		
3/4/2026 Anita Nelson	567 Shorehaven Dr.	D9	Vendors blowing weeds back into pond	Joel	for further clean up.	03/04/26	
					Requested additional adulticide treatment with Clarke and closer		
3/4/2026 Dolores Berger	822 Shorehaven Dr.	PD7	Midge outbreak; requesting more treatment	Joel	treatment to the back of the home.	03/04/26	
					Requested adulticide treatment with Clarke and closer treatment to the		
3/5/2026 Aurora Hungsproke	113 Tivoli Trace Ct	PE3	Midge outbreak/requesting spraying around home	Joel	back of the home.	03/05/26	

Section 5

Item will be provided under separate cover.