Cordova Palms Community Development District 475 West Town Place, Suite 114
St. Augustine, Florida 32092 www.CordovaPalmsCDD.com
September 3, 2026 Board of Supervisors
Cordova Palms Community Development District
Call in #: 1-877-304-9269 Code: 410226

Dear Board Members:

The Cordova Palms Community Development District Meeting is scheduled to be held Thursday, September 10, 2026 at 10:00 a.m. at the St. Augustine Airport Authority, 4730 Casa Cola Way, St. Augustine, Florida 32095.
Following is the agenda for the meeting:

	I.	Call to Order
	II.	Public Comment

	I.	Organizational Matters
	A.	Acceptance of Resignation of Elizabeth Newgard

	A.	Consideration of Appointing a New Supervisor to Fill the Vacancy

	A.	Oath of Office for Newly Appointed Supervisor

	A.	Consideration of Resolution 2026-06, Designating Officers

	I.	Approval of Minutes of the June 11, 2026 Meeting

	I.	Discussion of Suspension of Amenity Privileges

	I.	Consideration of Proposals for Pond Bank Erosion Repair

	I.	Acceptance of the Engagement Letter with Grau & Associates for the Fiscal Year 2026 Audit

	I.	Consideration of Resolution 2026-07, Resetting the Public Hearing to Adopt Revised Rules of Procedure
	II.	Consideration of Resolution 2026-08, Ratifying the District Manager’s Actions in Rescheduling the Public Hearings to Adopt the Budget and Impose Special Assessments for Fiscal Year 2027

	I.	Public Hearings for the Purpose of Adopting the Budget and Imposing Operations & Maintenance Assessments for Fiscal Year 2027
	A.	Consideration of Resolution 2026-09, Relating to Annual Appropriations and Adopting the Budget for Fiscal Year 2027

	A.	Consideration of Resolution 2026-10, Imposing Special Assessments and Certifying an Assessment Roll for Fiscal Year 2027
	II.	Consideration of Amenity Facility Usage Requests
	A.	Yoga and Barre Classes

	A.	Homeschool Pool Party

	I.	Staff Reports
	A.	Landscape Report

	A.	District Counsel

	A.	District Engineer

	A.	District Manager
	1.	Consideration of Designating a Regular Meeting Schedule for Fiscal Year 2027
	2.	Consideration of Goals & Objectives for Fiscal Year 2027
	B.	Operations Manager – Amenity and Operations Report
	C.	Amenity Manager

	I.	Financial Reports
	A.	Financial Statements as of June 30, 2026

	A.	Check Register

	I.	Supervisor Requests and Audience Comments

	I.	Next Scheduled Meeting – October 8, 2026 at 10:00 a.m. at the offices of GMS, 475 West Town Place, Suite 114, St. Augustine, Florida
	II.	Adjournment

THIRD ORDER OF BUSINESS

A.
From: Courtney Hogge chogge@gmsnf.com
Subject: Fwd: Cordova Palms CDD New Supervisor Appointment
Date: September 2, 2026 at 4:06 PM
To:
On Sep 2, 2026, at 2:39 PM, Elizabeth Newgard <liznewgard111@gmail.com> wrote: Helen,
Thank you for your email.
I resign from the Cordova Palms CDD board of supervisors.

Kind regards, Elizabeth Newgard

D.
RESOLUTION 2026-06

A RESOLUTION OF THE BOARD OF SUPERVISORS OF CORDOVA PALMS COMMUNITY DEVELOPMENT DISTRICT DESIGNATING THE OFFICERS OF THE DISTRICT, AND PROVIDING FOR AN EFFECTIVE DATE.
Whereas, Cordova Palms Community Development District (the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within St. Johns, Florida; and

Whereas, the Board of Supervisors of the District desires to designate the Officers of the District.
Now, therefore, be it resolved by the Board of Supervisors of Cordova Palms Community Development District:

Section 1.		 is appointed Chairman.

Section 2.		 is appointed Vice Chairman.

Section 3.		 is appointed Secretary and Treasurer.

	 is appointed Assistant Secretary.
	 is appointed Assistant Secretary.
	 is appointed Assistant Secretary.
	 is appointed Assistant Treasurer.
	 is appointed Assistant Secretary.
Section 4.	This Resolution shall become effective immediately upon its adoption.
PASSED AND ADOPTED THIS 10TH DAY OF SETEMBER, 2026.

ATTEST	CORDOVA PALMS COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairman/Vice Chairman

FOURTH ORDER OF BUSINESS
MINUTES OF MEETING CORDOVA PALMS
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Cordova Palms Community Development District was held on Thursday, June 11, 2026, at 10:00 a.m. at the offices of Governmental Management Services, LLC, 475 West Town Place, Suite 114, St. Augustine, Florida 32092.

Present and constituting a quorum were:

Don Gullion	Chairman
Alex Pinto	Supervisor
Elizabeth Newgard	Supervisor Also present were:

Daniel Laughlin	District Manager, GMS
Wes Haber by phone	District Counsel, Kutak Rock
Ross Miller	District Engineer, DCCM
Christy Buganski	Amenity Manager, GMS
Jeff Johnson	Operations Manager, GMS

The following is a summary of the discussions and actions taken at the May 14, 2026, regular meeting of the Board of Supervisors of the Cordova Palms Community Development District.

FIRST ORDER OF BUSINESS	Call to Order
Mr. Laughlin called the meeting to order at 10:02 a.m.

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

THIRD ORDER OF BUSINESS	Approval of Minutes of the May 14, 2026
Meeting
A copy of the minutes from the May 14, 2026 meeting was included in the agenda package for the Board’s review.

FOURTH ORDER OF BUSINESS	Consideration of Proposals for Pond Bank
Erosion Repair
Mr. Laughlin reminded the Board that the engineering firm completed an inspection of the pond banks and recommended that the dirt be compacted and sod be installed in the areas in which the erosion is occurring. Copies of proposals totaling around $80,000 and $100,000 were presented to the Board for their consideration.
Additional proposals will be sought. This item was tabled.

FIFTH ORDER OF BUSINESS	Consideration of Resolution 2026-03,
Approving the Proposed Budget for Fiscal Year 2027 and Setting a Public Hearing
Mr. Laughlin provided a detailed overview of the budget for fiscal year 2027. The consensus was to remove the supervisor fee line item and add in $50,000 for capital reserve funding in preparation for the pond bank erosion repairs.

SIXTH ORDER OF BUSINESS	Consideration of Resolution 2026-04,
Designating a Date, Time and Place for a Landowner’s Election
Mr. Laughlin stated that there are three seats up for election in November: seats 1, 2 and
5.

SEVENTH ORDER OF BUSINESS	Consideration of Resolution 2026-05,
Setting a Public Hearing to Adopt Revised Rules of Procedure
Mr. Laughlin stated that District Counsel revises the rules of procedure every few years to include any changes made in recent legislative sessions.

EIGHTH ORDER OF BUSINESS	Consideration of Request for Swim Lessons
Ms. Buganski stated that the vendor making the request could provide swim lessons for six months old and up.
Mr. Laughlin noted the vendor would need to sign a license agreement for use of the facility and provide insurance documentation and any other necessary documentation.

NINTH ORDER OF BUSINESS	Staff Reports
	A.	Landscape Report
Mr. Johnson provided an overview of landscape projects performed since the last meeting.

	A.	District Counsel
There being nothing further to report, the next item followed.

	A.	District Engineer
There being nothing to report, the next item followed.

	A.	District Manager
There being nothing further to report, the next item followed.

	A.	Operations Manager – Report
A copy of the amenity and operations report was included in the agenda package for the Board’s review. Mr. Johnson

	A.	Amenity Manager
Ms. Harvey provided an overview of the latest community events and upcoming events.

TENTH ORDER OF BUSINESS	Financial Reports
	A.	Financial Statements as of April 30, 2026
Copies of the financial statements were included in the agenda package for the Board’s
review.

	A.	Check Register
A copy of the check register totaling $40,817.85 was included in the agenda package for the Board’s review.

ELEVENTH ORDER OF BUSINESS	Supervisor	Requests	and	Audience
Comments
Mr. Gullion stated that an email from a resident was received asking that a preserve area be restored as multiple trees have been removed.
Mr. Laughlin stated that the only reason the District would remove the trees is if the trees have died or are dying. Staff will confirm if the area is a preserve and if there is anything that can be done to restore the area.
Bob Costello commented that there are still issues with out of control teenagers at the pool that need to be addressed.
Mr. Laughlin stated that the best solution would be hiring security guards, however that can be expensive.
Bob Costello suggested creating ID cards with photos attached for each resident, including the minors. Next, Mr. Costello commented there are tractor trailers parked on the left of County Road 312 off the entrance to the community.

TWELFTH ORDER OF BUSINESS	Next Scheduled Meeting – July 9 2026, at
10:00 a.m. at the Offices of GMS, 475 West Town Place, Suite 114, St. Augustine, Florida

THIRTEENTH ORDER OF BUSINESS	Adjournment

Secretary/Assistant Secretary	Chairman/Vice Chairman

SIXTH ORDER OF BUSINESS
June 23, 2026

Cordova Palms CDD
320 Cordova Palms Pkwy St. Augustine, FL 32095

RE: Cordova Pond Bank Restoration

Thank you for choosing HB NEXT for your Site Services.
Pricing – For Pond Bank Restoration 

POND #3	1 Day to Complete	9 larger & 6 smaller washes repaired 3 loads of soil and 8 pallets of sod	
$ 8,960.00	
POND #2 Opt. 1 entire side @ 900 FT. X 25 FT – 5 days to complete	Repair all rills and washes, sod entire slope with sod staples, and make all areas smooth. @ 60 pallets of sod.	
$ 35,800.00	

POND #2 Opt. 2 lower portion of slope – 3 days to complete	
Repair all rills and washes, sod lower slope with
sod staples, and make all areas smooth. @ 40 pallets of sod.	
$ 26,850.00	
Erosion Control	No silt fence or other BMPs were included in price. If required, will price per item per foot.		

HB NEXT is prepared to begin all services listed in this proposal upon your request.
	1.	HB NEXT will assign a dedicated project manager to coordinate directly with a designated Client resource to ensure project success.
	2.	Payment will be due the month following the month services have been rendered.

By signing below you agree to the pricing and terms listed above.

Print

Sign	Date

To learn more about HB NEXT you can visit us on the web at: www.HBNEXT.com
HEB Services, Inc.

P.O. Box 8430
Fleming Island, FL 32006	CUC 1225170
DBE/MBE Certified	Phone (904) 333-8064
hollybucci@yahoo.com	

May 20, 2026			
Cordova Palms CDD Board and Staff
320 Cordova Palms Pkwy St. Augustine, FL 32259 Attn: Jeff Johnson			
RE: Cordova Palms Pond 2 & 3			
Pond 2
Over 13 washout áreas, totaling approximately 9000 SF, along the west side of the pond we will:
	1.	Use a tiller to mix existing material in place.
	2.	Pull dirt up from the pond to establish slope.
	3.	Run over the area with track equipment to pack it back in and grade.
	4.	Sod with bahia sod.
TOTAL PRICE: $29,130.00

Pond 2 – Alternate Bid:
Over the west pond bank approximately 600’x 30’ we will:
	1.	Use a tiller to mix existing material in place.
	2.	Pull dirt from the pond to establish slope.
	3.	Run over the bank with track equipment to pack it in and grade.
	4.	Sod with bahia sod.
TOTAL PRICE: $36,300.00

Pond 3
Over 8 washout areas, totaling approximately 3000 SF, along the east side of the pond we will:
	1.	Use a tiller to mix existing material in place.
	2.	Pull dirt up from the pond to establish slope
	3.	Run over the bank with track equipment to pack it in and grade.
	4.	Sod with bahia sod.
TOTAL PRICE: $16,435.00

Thank You, Holly Bucci

ALL MATERIALS IS GUARANTEED TO BE SPECIFIED. ALL WORK TO BE COMPLETED IN A WORKMANLIKE MANNER ACCORDING TO STANDARD PRACTICES. ANY ALTERATION OR DEVIATION FROM SPECIFICATIONS INVOLVING EXTRA COSTS WILL BE EXECUTED ONLY UPON WRITTEN ORDERS AND WILL BECOME AN EXTRA CHARGE OVER AND ABOVE THE ESTIMATE. ALL AGREEMENTS CONTINGENT UPON STRIKES, ACCIDENTS, OR DELAYS BEYOND OUR CONTROL. ACCEPTANCE OF PROPOSAL:
THE ABOVE PRICES, SPECIFICATIONS AND CONDITIONS ARE SATISFACTORY AND ARE HEREBY ACCEPTED. YOU ARE AUTHORIZED TO DO THE WORK AS SPECIFIED.
.DATE OF ACCEPTANCE:

SIGNATURE: 	

Description	Unit Price	Qty	Amount	
Aquatic Services - As Requested
Erosion Repair Pond 2: 900 LF across bank on fence side.	$108,000.00	1	$108,000.00
Please see scope below.	
Aquatic Services - As Requested
Erosion Repair pond 3:	$120.00	1	$120.00 Quoted per foot as there are multiple areas.
Same scope as pond 2 without knowing the LF.	
Invoicing Details:
TIGRIS will invoice customer after the service has been completed. Invoices will be sent via email.	
Scope of Work
The purpose of this project is to restore and stabilize existing eroded shoreline embankments through the installation of the ShoreSOX® shoreline stabilization system.

Contractor shall furnish and install approximately [900] linear feet (LF) of the ShoreSOX® system with the objective of stabilizing the referenced shoreline length and facilitating the reclamation of approximately [5,400] square feet of functional shoreline, subject to site conditions at [319 Onate Circle, St Augustine, FL 32095].
The ShoreSOX® system will be installed by tethering the system to approximately [720] anchoring points. Approximately
[450] cubic yards of appropriate fill material (particle size greater than 150 microns) will be hydraulically washed into the system to promote compaction and embankment stabilization.

Upon completion of backfilling, approximately [5,400] square feet of sod or other mutually agreed-upon vegetation will be installed to establish a stabilized living shoreline.

All work shall be performed in accordance with the Field Service Agreement, applicable permits, and generally accepted industry practices.

SOX Erosion Solutions delivers a suite of patented erosion control systems designed to stabilize shorelines and hillsides, while improving water quality. SOX prioritizes the education, training, and ongoing support of its national network of service providers to deliver superior outcomes in diverse environments.	

Terms & Conditions

TERMS: This agreement is for a one time service and pricing is listed above. An invoice for the full amount will be submitted upon completion of the service with terms Due Upon Receipt.

REGULATORY: TIGRIS will furnish all labor, equipment, materials, supervision and taxes. TIGRIS will be responsible for the proper instruction of all safety measures to its personnel.

PAYMENT: All payments for services rendered under this contract are Due Upon Receipt. Should it become necessary for TIGRIS to bring action for collection of monies due and owing under this Agreement, Customer agrees to pay costs incurred by TIGRIS from such collection.

Non-Prevailing Wage Pricing: The pricing provided in this Agreement is based on standard labor rates and does not include prevailing wage requirements. Should the Customer determine that this project is subject to prevailing wage laws, TIGRIS reserves the right to adjust the contract price to account for increased labor costs, administrative overhead, and compliance reporting.

INSURANCE: TIGRIS shall carry Worker’s Compensation and Employer Liability, Commercial General Liability, Professional Liability, and Property Damage Insurance which shall remain in full effect throughout this Agreement. Customer will be an insurance certificate holder and named as an additional insured. Copies of certificates of insurance naming the Customer as additionally insured will be provided upon request. An additional fee will be charged if customer requires specific insurance requirements.

VENDOR COMPLIANCE: An additional fee will be charged if customer requires specific Vendor Portal Sites or vendor compliance memberships.

PROPERTY DAMAGE/LIMITATION ON CLAIMS: A TIGRIS assumes no responsibility for equipment damages resulting from low/high water conditions, animal activity or other natural occurrences.

ENTIRE AGREEMENT: This Agreement constitutes the complete understanding between the parties hereto and supersedes any prior understandings whether written or oral between the parties relating to the subject matter hereof. SIGNING AND RETURNING this document authorizes TIGRIS to perform the services and/or have product(s) delivered as stipulated within this agreement. By signing this document, I acknowledge I have the authority to authorize TIGRIS to perform the services outlined in this agreement.

SEVENTH ORDER OF BUSINESS

July 30, 2026

Board of Supervisors
Cordova Palms Community Development District 475 West Town Place, Suite 114
St. Augustine, FL 32092
1001 Yamato Road ▪ Suite 301
Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com
We are pleased to confirm our understanding of the services we are to provide Cordova Palms Community Development District, St. Johns County, Florida (“the District”) for the fiscal year ended September 30, 2026. We will audit the financial statements of the governmental activities and each major fund, including the related notes to the financial statements, which collectively comprise the basic financial statements of Cordova Palms Community Development District as of and for the fiscal year ended September 30, 2026. In addition, we will examine the District’s compliance with the requirements of Section 218.415 Florida Statutes. This letter serves to renew our agreement and establish the terms and fee for the 2026 audit.
Accounting principles generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management’s discussion and analysis (MD&A), to supplement the District’s basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the District’s RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited:
	1.	Management’s Discussion and Analysis
	2.	Budgetary comparison schedule
The following other information accompanying the financial statements will not be subjected to the auditing procedures applied in our audit of the financial statements, and our auditor’s report will not provide an opinion or any assurance on that information:
	1.	Compliance with FL Statute 218.39 (3) (c)
Audit Objectives
The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the District and other procedures we consider necessary to enable us to express such opinions. We will issue a written report upon completion of our audit of the District’s financial statements. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the financial statements is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report or may withdraw from this engagement.
We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will include a paragraph that states (1) that the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during our audit we become aware that the District is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements.

We will also issue a management letter as required by Chapter 10.550, Rules of the Auditor General of the State of Florida. As part of our audit, we will apply financial condition assessment procedures pursuant to Section 218.39(5), Florida Statutes, and Rule 10.556(8), Rules of the Auditor General, and will report, as applicable, whether the District met any of the conditions described in Section 218.503(1), Florida Statutes.
Examination Objective
The objective of our examination is the expression of an opinion as to whether the District is in compliance with Florida Statute 218.415 in accordance with Rule 10.556(10) of the Auditor General of the State of Florida. Our examination will be conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and will include tests of your records and other procedures we consider necessary to enable us to express such an opinion. We will issue a written report upon completion of our examination of the District’s compliance. The report will include a statement that the report is intended solely for the information and use of management, those charged with governance, and the Florida Auditor General, and is not intended to be and should not be used by anyone other than these specified parties. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the District’s compliance is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the examination or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report or may withdraw from this engagement.
Other Services
We will assist in preparing the financial statements and related notes of the District in conformity with U.S. generally accepted accounting principles based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. The other services are limited to the financial statement services previously defined. We, in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities.
Management Responsibilities
Management is responsible for the financial statements and all accompanying information as well as all representations contained therein. Further, management is responsible for compliance with Florida Statute 218.415 and will provide us with the information required for the examination. The accuracy and completeness of such information is also management’s responsibility. As part of the audit, we will assist with preparation of your financial statements and related notes in conformity with U.S. generally accepted accounting principles based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. You agree to assume all management responsibilities relating to the financial statements and related notes and any other nonaudit services we provide. You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. In addition, you will be required to make certain representations regarding compliance with Florida Statute 218.415 in the management representation letter. Further, you agree to oversee the nonaudit services by designating an individual, preferably from senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them.
Management is responsible for establishing and maintaining effective internal controls, including evaluating and monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; following laws and regulations; and ensuring that management is reliable and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles, for the preparation and fair presentation of the financial statements and all accompanying information in conformity with U.S. generally accepted accounting principles, and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements.
Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, (2) additional information that we may request for the purpose of the audit, and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence.
Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the written representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. As part of our engagement, we may propose standard adjusting, or correcting journal entries to your financial statements. You are responsible for reviewing the entries and understanding the nature of the proposed entries and the impact they have on the financial statements.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts or grant agreements, or abuse that we report.
Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements,

performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also responsible for providing management’s views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information.
With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document.
Audit Procedures—General
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether from
(1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. Our responsibility as auditors is limited to the period covered by our audit and does not extend to later periods for which we are not engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial statements; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by generally accepted auditing standards.
Audit Procedures—Internal Control
Our audit will include obtaining an understanding of the government and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards.
An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards and Government Auditing Standards.
Audit Procedures—Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the District’s compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards.
Engagement Administration, Fees, and Other
We understand that your employees will prepare all cash or other confirmations we request and will locate any documents selected by us for testing.
The audit documentation for this engagement is the property of Grau & Associates and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to a cognizant or oversight agency or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Grau & Associates personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. Notwithstanding the foregoing, the parties acknowledge that various documents reviewed or produced during the conduct of the audit may be public records under Florida law. The District agrees to notify Grau & Associates of any public record request it receives that involves audit documentation.

Furthermore, Grau & Associates agrees to comply with all applicable provisions of Florida law in handling such records, including but not limited to Section 119.0701, Florida Statutes. Auditor acknowledges that the designated public records custodian for the District is the District Manager (“Public Records Custodian”). Among other requirements and to the extent applicable by law, Grau & Associates shall 1) keep and maintain public records required by the District to perform the service; 2) upon request by the Public Records Custodian, provide the District with the requested public records or allow the records to be inspected or copied within a reasonable time period at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes; 3) ensure that public records which are exempt or confidential, and exempt from public records disclosure requirements, are not disclosed except as authorized by law for the duration of the contract term and following the contract term if Auditor does not transfer the records to the Public Records Custodian of the District; and 4) upon completion of the contract, transfer to the District, at no cost, all public records in Grau & Associate’s possession or, alternatively, keep, maintain and meet all applicable requirements for retaining public records pursuant to Florida laws. When such public records are transferred by Grau & Associates, Grau & Associates shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the District in a format that is compatible with Microsoft Word or Adobe PDF formats.

IF GRAU & ASSOCIATES HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO ITS DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE PUBLIC RECORDS CUSTODIAN AT: GMS-NF LLC, 475 WEST TOWN PLACE, SUITE 114, ST. AUGUSTINE, FL 32092
TELEPHONE: 904-940-5850
Our fee for these services will not exceed $5,000 for the September 30, 2026 audit, unless there is a change in activity by the District which results in additional audit work or if additional Bonds are issued.

We will complete the audit within prescribed statutory deadlines, which requires the District to submit its annual audit to the Auditor General no later than nine (9) months after the end of the audited fiscal year, with the understanding that your employees will provide information needed to perform the audit on a timely basis.

The audit documentation for this engagement will be retained for a minimum of five years after the report release date. If we are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation.

Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. Invoices will be submitted in sufficient detail to demonstrate compliance with the terms of this agreement. In accordance with our firm policies, work may be suspended if your account becomes 60 days or more overdue and may not be resumed until your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our report. You will be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate.
This agreement may be renewed each year thereafter subject to the mutual agreement by both parties to all terms and fees. The fee for each annual renewal will be agreed upon separately.
The District may terminate this agreement, with or without consent, upon thirty (30) days written notice of termination to Grau & Associates. Upon any termination of this agreement, Grau & Associates shall be entitled to payment of all work and/or services rendered up until the date of the notice of termination subject to any offsets the District may have against Grau & Associates.

We will provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract. Our 2025 peer review report accompanies this letter.

We appreciate the opportunity to be of service to Cordova Palms Community Development District and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us.

Very truly yours, Grau & Associates

Antonio J. Grau

RESPONSE:
This letter correctly sets forth the understanding of Cordova Palms Community Development District.

 	

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Administered in Florida
by the Florida Institute of CPAs
Peer Review
Program

November 18, 2025 Antonio Grau
Grau & Associates
1001 W. Yamato Road, Suite 301 Boca Raton, FL 33431-4403

Dear Antonio Grau:

It is my pleasure to notify you that on November 18, 2025, the Florida Peer Review Committee accepted the report on the most recent System Review of your firm. The due date for your next review is December 31, 2028. This is the date by which all review documents should be completed and submitted to the administering entity,

As you know, the report had a peer review rating of pass. The Committee asked me to convey its congratulations to the firm.

Thank you for your cooperation. Sincerely,

Peer Review Team
FICPA Peer Review Committee paul@ficpa.org
850.224.2727, x5957

cc: Daniel Hevia, David Caplivski

Firm Number: 900004390114	Review Number: 616829

EIGHTH ORDER OF BUSINESS
RESOLUTION 2026-07
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CORDOVA PALMS COMMUNITY DEVELOPMENT DISTRICT RESETTING THE PUBLIC HEARING ON THE DISTRICT’S ADOPTION OF RULES OF PROCEDURE; AMENDING RESOLUTION 2026-05 TO SET THE PUBLIC HEARING THEREON; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Cordova Palms Community Development District (“District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, as amended, and
WHEREAS, the Board of Supervisors of the District (“Board”) previously adopted Resolution 2026-05, setting the public hearing to consider the District’s adoption of rules of procedure, and set the hearing thereon for August 13, 2026, at 10:00 a.m. at the St. Augustine Airport Authority, 4730 Casa Cola Way, St. Augustine, Florida 32095.

WHEREAS, the Board desires to reset the public hearing to be held on November 12, 2026 at 10:00 a.m., at the offices of Governmental Management Services, 475 West Town Place, Suite 114, St. Augustine, Florida 32092.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE CORDOVA PALMS COMMUNITY DEVELOPMENT DISTRICT:
SECTION 1.  PUBLIC HEARING RESET. Resolution 2026-05 is hereby amended to reflect that the public hearing is reset to November 12, 2026 at 10:00 a.m., at the offices of Governmental Management Services, 475 West Town Place, Suite 114, St. Augustine, Florida 32092.
SECTION 2. AUTHORIZED TO PUBLISH NOTICE. The District Secretary is directed to publish notice of the hearing in accordance with Section 120.54, Florida Statutes.
SECTION 3.	RESOLUTION 2026-05 OTHERWISE REMAINS IN FULL FORCE AND EFFECT.
Except as otherwise provided herein, all of the provisions of Resolution 2026-05 continue in full force and effect.

SECTION 3. SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.
SECTION 4. EFFECTIVE DATE. This Resolution shall take effect upon its passage and adoption by the Board.
PASSED AND ADOPTED this 10th day of September, 2026.

ATTEST:	CORDOVA PALMS COMMUNITY
DEVELOPMENT DISTRICT

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

NINTH ORDER OF BUSINESS
RESOLUTION 2026-08
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CORDOVA PALMS COMMUNITY DEVELOPMENT DISTRICT AMENDING RESOLUTION 2026-03 TO RESET THE DATE, TIME, AND LOCATION OF THE PUBLIC HEARING REGARDING THE PROPOSED BUDGET FOR FISCAL YEAR 2027, RATIFYING THE ACTIONS OF THE DISTRICT MANAGER AND CHAIRMAN IN RESETTING SUCH PUBLIC HEARING; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Cordova Palms Community Development District (“District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, as amended, and

WHEREAS, the Board of Supervisors of the District (“Board”) previously adopted Resolution 2026-03, approving the proposed budget for Fiscal Year 2027 and setting a public hearing on said approved budget, pursuant to Chapter 190, Florida Statutes, for August 13, 2026, at 10:00 a.m. at the St. Augustine Airport Authority, 4730 Casa Cola Way, St. Augustine, Florida 32095; and
WHEREAS, because the Board was unable to meet, the District Manager in consultation with the Chairman reset the public hearing to be held on September 10, 2026, at the same time and location as set forth in Resolution 2026-03, and the District Manager has caused the notice of the public hearing with the new date and time to be published consistent with the requirements of Chapter 190, Florida Statutes; and.
WHEREAS, the Board desires to ratify the District Manager and Chairman’s actions in resetting and noticing for the amended public hearing date.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE CORDOVA PALMS COMMUNITY DEVELOPMENT DISTRICT:
SECTION 1. RATIFICATION OF PUBLIC HEARING RESET. The actions of the District Manager and Chairman in resetting the public hearing and the District Secretary in publishing the notice of public hearing are hereby ratified. Resolution 2026-03 is hereby amended to reflect that the public hearing as declared in Resolution 2026-03 is re-set to September 10, 2026, at 10:00 a.m. at the St. Augustine Airport Authority, 4730 Casa Cola Way, St. Augustine, Florida 32095.
SECTION 2.	RESOLUTION 2026-03 OTHERWISE REMAINS IN FULL FORCE AND EFFECT.
Except as otherwise provided herein, all of the provisions of Resolution 2026-03 continue in full force and effect.
SECTION 3. SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.

SECTION 4. EFFECTIVE DATE. This Resolution shall take effect upon its passage and adoption by the Board.
PASSED AND ADOPTED this 10th day of September 2026.

ATTEST:	CORDOVA PALMS COMMUNITY
DEVELOPMENT DISTRICT

Secretary	Chair/Vice Chair, Board of Supervisors

TENTH ORDER OF BUSINESS

Cordova Palms

Community Development District

Approved Budget
FY 2027

Presented by:
Table of Contents

3-4		General Fund

5-6		General Fund 2-Year Budget Summary

7-9		Narratives

10-11 	Debt Service Fund Series 2021

12-13 	Debt Service Fund Series 2022-1

14-15 	Debt Service Fund Series 2022-2

	Assessment Schedule

	Capital Reserve Fund

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

REVENUES:						
Special Assessments	$	749,529	$	740,799	$	8,731	$	749,529	$	827,493	
Interest Income	1,000	3,350	500	3,850	1,000	
Other Income	-	1,050	150	1,200	1,000	
Carry Forward Surplus	-	-	-	-	-	
TOTAL REVENUES	$	750,529	$	745,199	$	9,381	$	754,580	$	829,493	

EXPENDITURES:						
Administrative						
Supervisors Fees	$	6,000	$	-	$	-	$	-	$	-	
FICA Expense	459	-	-	-	-	
Engineering	11,000	2,036	5,000	7,036	11,000	
Arbitrage	1,800	4,500	-	4,500	1,350	
Attorney	15,000	9,792	4,500	14,292	15,000	
Annual Audit	7,500	4,900	-	4,900	5,000	
Assessment Roll Administration	5,899	5,899	-	5,899	6,253	
Trustee Fees	12,500	12,150	-	12,150	13,750	
Dissemination Agent	8,848	7,136	2,106	9,242	11,860	
Management Fees	55,745	41,809	13,936	55,745	59,089	
Website Maintenance	1,769	1,327	442	1,769	1,875	
Information Technology	2,654	1,991	664	2,654	2,814	
Telephone	500	96	405	500	500	
Postage & Delivery	1,500	873	627	1,500	1,500	
Insurance General Liability	6,729	6,340	-	6,340	6,974	
Printing & Binding	500	122	378	500	500	
Legal Advertising	2,000	1,162	838	2,000	2,000	
Other Current Charges	300	185	115	300	300	
Office Supplies	150	3	147	150	150	
Dues, Licenses & Subscriptions	175	175	-	175	175	
TOTAL ADMINISTRATIVE	$	141,028	$	100,495	$	29,157	$	129,652	$	140,090	

Operations & Maintenance						
Grounds Maintenance						
Landscape - Maintenance	$	164,640	$	123,480	$	41,160	$	164,640	$	164,640	
Landscape - Contingency	27,700	3,230	24,470	27,700	25,000	
Operations Management	26,500	19,875	6,625	26,500	28,090	
Lake Maintenance	10,000	6,165	3,835	10,000	10,000	
Electric	75,000	52,272	22,727	75,000	75,000	
Irrigation Water	23,000	16,614	6,386	23,000	24,000	
Repairs & Maintenance	10,000	7,760	2,240	10,000	10,000	
Irrigation Repairs	13,000	3,476	7,500	10,976	10,000	
Pest Control	1,800	1,427	373	1,800	1,800	
TOTAL GROUNDS MAINTENANCE	$	351,640	$	234,299	$	115,316	$	349,616	$	348,530	

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

Amenity Center						
Amenity Manager	$	77,500	$	58,125	$	19,375	$	77,500	$	82,150	
Amenity Attendant	10,000	2,966	7,034	10,000	10,000	
Facility Maintenance	37,440	31,863	5,577	37,440	62,400	
Insurance	39,025	33,760	-	33,760	32,263	
Refuse	4,560	3,769	1,230	4,999	5,040	
Gas	1,000	729	271	1,000	1,044	
Janitorial Services	12,000	9,000	3,000	12,000	13,080	
Access Cards	5,000	938	3,200	4,138	4,000	
Pool Maintenance	18,000	13,500	4,500	18,000	19,080	
Pool Chemicals	13,000	9,750	3,250	13,000	13,780	
Special Events	5,000	2,943	2,057	5,000	5,000	
Holiday Decoration	10,000	7,821	900	8,721	9,000	
Electric	-	4,376	2,824	7,200	7,200	
Water & Sewer	5,000	657	4,343	5,000	6,000	
Licenses & Subscriptions	500	954	400	1,354	1,000	
Fitness Equipment Leasing	19,836	14,873	4,963	19,836	19,836	
Capital Reserve Funding	-	-	-	-	50,000	
TOTAL AMENITY CENTER	$	257,861	$	196,024	$	62,924	$	258,947	$	340,873	
						
TOTAL EXPENDITURES	$	750,529	$	530,818	$	207,397	$	738,215	$	829,493	
						
EXCESS REVENUES (EXPENDITURES)	$	-	$	214,380	$  (198,016)	$	16,364	$	-	

REVENUES:						
Special Assessments	$  471,872	$	471,872	$	749,529	$	749,529	$	827,493	
Interest Income	86,889	86,889	1,000	3,850	1,000	
Other Income	671	671	-	1,200	1,000	
Carry Forward Surplus	2,140	2,140	-	-	-	
TOTAL REVENUES	$ 561,572	$  561,572	$	750,529	$ 754,580	$	829,493	

EXPENDITURES:						
Administrative						
Supervisors Fees	$	-	$	-	$	6,000	$	-	$	-	
FICA Expense	-	-	459	-	-	
Engineering	11,000	5,125	11,000	7,036	11,000	
Arbitrage	1,800	-	1,800	4,500	1,350	
Attorney	20,000	6,144	15,000	14,292	15,000	
Annual Audit	4,800	4,800	7,500	4,900	5,000	
Assessment Roll Administration	5,618	5,618	5,899	5,899	6,253	
Trustee Fees	12,400	12,400	12,500	12,150	13,750	
Dissemination Agent	11,177	11,177	8,848	9,242	11,860	
Management Fees	53,090	53,090	55,745	55,745	59,089	
Website Maintenance	1,685	1,685	1,769	1,769	1,875	
Information Technology	2,528	2,528	2,654	2,654	2,814	
Telephone	500	171	500	500	500	
Postage & Delivery	1,500	949	1,500	1,500	1,500	
Insurance General Liability	5,981	5,981	6,729	6,340	6,974	
Printing & Binding	777	777	500	500	500	
Legal Advertising	2,571	2,571	2,000	2,000	2,000	
Other Current Charges	300	154	300	300	300	
Office Supplies	150	4	150	150	150	
Dues, Licenses & Subscriptions	175	175	175	175	175	
TOTAL ADMINISTRATIVE	$ 136,053	$  113,349	$	141,028	$ 129,652	$	140,090	

Amended	Actuals	Adopted	Projected	Approved			
Budget
Description	FY 2025	
FY 2025	Budget
	FY 2026		Thru
9/30/26	Budget
FY 2027	

Operations & Maintenance						
Grounds Maintenance
Landscape - Maintenance	
$  150,643	
$	150,643	
$	164,640	
$	164,640	
$	164,640	
Landscape - Contingency	30,098	30,098	27,700	27,700	25,000	
Mulch	22,766	-	-	-	-	
Operations Management	6,250	6,250	26,500	26,500	28,090	
Lake Maintenance	10,000	7,940	10,000	10,000	10,000	
Electric	70,622	70,622	75,000	75,000	75,000	
Irrigation Water	20,000	-	23,000	23,000	24,000	
Repairs & Maintenance	43,461	43,461	10,000	10,000	10,000	
Irrigation Repairs	16,132	16,132	13,000	10,976	10,000	
Pest Control	2,000	1,540	1,800	1,800	1,800	
TOTAL GROUNDS MAINTENANCE	$ 371,973	$  326,687	$	351,640	$ 349,616	$	348,530	
Amenity Center						
Amenity Manager	$	54,899	$	54,899	$	77,500	$	77,500	$	82,150	
Amenity Attendant	-	-	10,000	10,000	10,000	
Facility Maintenance	-	-	37,440	37,440	62,400	
Insurance	35,926	35,926	39,025	33,760	32,263	
Refuse	4,062	4,062	4,560	4,999	5,040	
Gas	851	851	1,000	1,000	1,044	
Janitorial Services	12,000	12,000	12,000	12,000	13,080	
Access Cards	4,219	4,219	5,000	4,138	4,000	
Pool Maintenance	18,168	18,168	18,000	18,000	19,080	
Pool Chemicals	13,000	13,000	13,000	13,000	13,780	
Special Events	1,000	1,000	5,000	5,000	5,000	
Holiday Decoration	6,416	6,416	10,000	8,721	9,000	
Electric	-	-	-	7,200	7,200	
Water & Sewer	23,245	23,245	5,000	5,000	6,000	
Licenses & Subscriptions	761	761	500	1,354	1,000	
Fitness Equipment Leasing	19,830	19,830	19,836	19,836	19,836	
Capital Reserve Funding	-	-	-	-	50,000	
TOTAL AMENITY CENTER	$ 194,377	$  194,377	$	257,861	$ 258,947	$	340,873	
						
TOTAL EXPENDITURES	$ 702,403	$  634,412	$	750,529	$ 738,215	$	829,493	

Special Assessments - Tax Roll
The District will levy a Non-Ad Valorem assessment on all sold and platted parcels within the District in order to pay for the operating expenditures during the Fiscal Year. The assessments will be collected by the St. Johns County Tax Collectors Office.

Interest Income
The District earns interest on the monthly average collected balance for each of their investment accounts.

Other Income
Income received from resident rental of Rooftop patio, amenity access fobs, fitness class, etc.

Engineering
The District's engineering firm will be providing general engineering services to the District including attendance and preparation for monthly board meetings, review invoices, etc. DCCM Infrastructure, Inc. serves as the District’s engineering firm.
Arbitrage Rebate
The District is required to annually have an arbitrage rebate calculation on the District’s Series 2021, 2022-1 and 2022-2 Special Assessment Revenue Bonds. American Municipal Tax-Exempt Compliance Corp.(AMTEC) serves as the District's tax compliance agent.

Attorney
The District's legal counsel will be providing general legal services to the District including attendance and preparation for monthly meetings, review operating and maintenance contracts, etc. Kutak Rock LLP serves as the District’s legal counsel.
Annual Audit
The District is required annually to conduct an audit of its financial records by an Independent Certified Public Accounting Firm. Grau and Associates currently serves as the District’s Independent Auditor.
Assessment Roll Administration
GMS, LLC provides assessment services for closing lot sales, assessment roll services with the local Tax Collector and financial advisory services.
Trustee Fees
The amount of the trustee fees is based on the agreement between The Bank of New York Mellon and the District for the Special Assessment Bond Series 2021, 2022-1, and 2022-2, and also includes the custody account fee charged by US Bank.
Dissemination Agent
The District is required by the Security and Exchange Commission to comply with Rule 15(c)(2)-12(b)(5), which relates to additional reporting requirements for un-rated bond issues.
Vendor
GMS
Disclosure Services

Management Fees
Description
Dissemination Agent
Revised Amortization Schedules

Total
Monthly	Annual
$	780 $	9,360
	2,500 
$	11,860
The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services, LLC. The budgeted amount for the fiscal year is based on the contracted fees outlined in Exhibit "A" of the Management Agreement.
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.
Information Technology
Represents costs related to the District’s information systems, which include but are not limited to video conferencing services, cloud storage services and servers, security, accounting software, etc.
Telephone
Internet and Wi-Fi service for Office.
Postage and Delivery
Actual postage and/or freight used for District mailings including agenda packages, vendor checks and other correspondence.

Insurance General Liability
The District's General Liability & Public Officials Liability Insurance policy is with Florida Property Alliance Preferred (FPA). FPA specializes in providing insurance coverage to governmental agencies.

Printing and Binding
Copies used in the preparation of agenda packages, required mailings, and other special projects.
Legal Advertising
The District is required to advertise various notices for monthly Board meetings and other public hearings in a newspaper of general circulation.
Other Current Charges
This includes monthly bank charges and any other miscellaneous expenses that incur during the year.
Office Supplies
Supplies used in the preparation and binding of agenda packages, required mailings, and other special projects.
Dues, Licenses & Subscriptions
The District is required to pay an annual fee to the Florida Department of Commerce for $175.

Landscape - Maintenance
The District has contracted with Brightview Landscaping Services to maintain the common areas of the District.
Landscape - Contingency
Estimated costs for other landscape maintenance incurred by the District.
Operations Management
The District is contracted with Governmental Management Services, LLC to provide onsite field management of contracts for District Services such as landscape and lake maintenance. Services to include weekly site inspections, meetings with contractors, monitoring of utility accounts, attend Board meetings and receive and respond to property owner phone calls and emails.
Vendor	Description	Monthly	Annual

Lake Maintenance
GMS, LLC	Operations Management	$
2,341  $
28,090
The District has contracted with Florida Waterways, Inc. for the maintenance of ponds on district property.
Electric
FPL provides for electric services for the District. District has the following meters:
Meter #	Location	Monthly	Annual	
8188230067	77 Cordova Palms Pkwy	$	370	$	4,440	
6277411382	327 Onate Cir, Pump	150	1,800	
4378731287	100 Cordova Palms Pkwy, SL	5,000	60,000	
1665506505	30 Bermudez Way, Dog Park	55	660	
1582847560	320 Cordova Palms Pkwy, Bldg	525	6,300	

Irrigation Water
Contingency for Phase 4		150	1,800 
Total $	6,250 $	75,000
The costs for irrigation water for the district provided by City of St. Augustine Water.
Account #	Location	Monthly	Annual	
55487	65 Onate Cir	$	2,000	$	24,000	

Repairs & Maintenance
Any costs related to miscellaneous repairs and maintenance that occur during the fiscal year.
Irrigation Repairs
Estimated cost of miscellaneous irrigation repairs and maintenance incurred.
Pest Control
Estimated costs for pest control service incurred by the District.

Amenity Manager
Estimated costs for management services for the Amenity Center.
Amenity Attendant
The District has contracted with GMS LLC to provide community facility staff for the amenity center to greet patrons, providing facility tours, issuance of access cards and policy enforcement.
Facility Maintenance
The District has contracted with GMS LLC to provide maintenance and repairs necessary for upkeep of the Amenity Center and common grounds area.
Insurance
The District has issued a Property Insurance policy with Florida Insurance Alliance. FIA specializes in providing insurance coverage to governmental agencies.
Refuse Service
The District has contracted with Waste Management for refuse removal services once a week.
Vendor	Description	Monthly	Annual

Gas
Waste Management Refuse
$	420  $
5,040
The District is under contract with TECO Peoples Gas and Gas South to provide gas fire pit.
Vendor	Description	Monthly	Annual
TECO	Natural Gas
$	73  $
880

Janitorial Services
Gas South	Natural Gas	5	64
Contingency		100 
Total $	79 $	1,044
The District is contracted with Governmental Management Services, LLC to provide onsite janitorial cleaning for the Amenity Center.
Vendor	Description	Monthly	Annual
Access Cards
GMS LLC	Janitorial Services
$	1,090  $
13,080
Represents the estimated cost for access cards to the District’s Amenity Center.
Pool Maintenance
The District has contracted with GMS, LLC for pool cleaning, water testing, treatment, checking chemicals and back washing of the Amenity Center pool.
Pool Chemicals
The District has contracted with GMS, LLC for purchase and delivery of pool chemicals for the maintenance of the Amenity Center
Special Events
Represents estimated costs for the District to host special events for the community through the Fiscal Year.
Holiday Decoration
Represents estimated costs for the District to decorate the Amenity center for the holidays.
Electric
FPL provides for electric services for the District. District has the following meter:

Meter #	Location	Monthly	Annual	
6670347563	320 Cordova Palms Pkwy, Unit A	550	6,600	

Water & Sewer
Contingency		50	600 
Total $	600 $	7,200
Estimated costs for water and sewer for the amenity center billed to the District by City of St. Augustine Water.
Account #	Location	Monthly	Annual	
55512	320 Cordova Palms Pkwy	$	500 $	6,000	
License & Subscriptions
Represents license fees for the amenity center and permit fees paid to the Florida Department of Health in St. Johns County for the swimming pools.

Fitness Equipment Lease
The District has contracted with Macrolease to rent fitness equipment.
Vendor	Description	Monthly	Annual

Capital Reserve Funding
Macrolease	Fitness Equipment Lease	$
1,653  $
19,836
The District funds a capital reserve dedicated to future renewal, replacement, and unanticipated capital needs. These funds are transferred to the Capital Reserve Fund to support long-term financial stability and the ongoing upkeep of District infrastructure and facilities.
Approved Budget
Debt Service Series 2021 Special Assessment Bonds

REVENUES:

Special Assessments	$	309,400	$	303,381	$	4,250	$	307,632	$	307,632						
Interest Earnings	5,000	9,180	500	9,680	5,000						
Carry Forward Surplus (1)	183,031	187,182	-	187,182	186,663						
TOTAL REVENUES	$	497,431	$	499,743	$	4,750	$	504,493	$	499,295	

EXPENDITURES:											
Interest - 11/1	$	91,465	$	91,465	$	-	$	91,465	$	89,790						
Principal Prepayment - 11/1	-	5,000	-	5,000	-						
Interest - 5/1	91,465	91,365	-	91,365	89,790						
Principal - 5/1	125,000	125,000	-	125,000	130,000						
Principal Prepayment - 5/1	-	5,000	-	5,000	-						
TOTAL EXPENDITURES	$	307,930	$	317,830	$	-	$	317,830	$	309,580						
											
EXCESS REVENUES (EXPENDITURES)	$	189,501	$	181,913	$	4,750	$	186,663	$	189,715						

(1) Carry Forward is Net of Reserve Requirement
Interest Due 11/1/27
 $	87,970 
AMORTIZATION SCHEDULE
Debt Service Series 2021 Special Assessment Bonds

Period	Outstanding Balance	Coupons	Principal		Interest	Annual Debt Service	
							
11/01/26	5,125,000	2.400%			89,790	89,790	
05/01/27	5,125,000	2.800%	130,000		89,790		
11/01/27	4,995,000	2.800%			87,970	307,760	
05/01/28	4,995,000	2.800%	135,000		87,970		
11/01/28	4,860,000	2.800%			86,080	309,050	
05/01/29	4,860,000	2.800%	135,000		86,080		
11/01/29	4,725,000	2.800%			84,190	305,270	
05/01/30	4,725,000	2.800%	140,000		84,190		
11/01/30	4,585,000	2.800%			82,230	306,420	
05/01/31	4,585,000	2.800%	145,000		82,230		
11/01/31	4,440,000	2.800%			80,200	307,430	
05/01/32	4,440,000	3.000%	150,000		80,200		
11/01/32	4,290,000	3.000%			77,950	308,150	
05/01/33	4,290,000	3.000%	155,000		77,950		
11/01/33	4,135,000	3.000%			75,625	308,575	
05/01/34	4,135,000	3.000%	160,000		75,625		
11/01/34	3,975,000	3.000%			73,225	308,850	
05/01/35	3,975,000	3.000%	165,000		73,225		
11/01/35	3,810,000	3.000%			70,750	308,975	
05/01/36	3,810,000	3.000%	165,000		70,750		
11/01/36	3,645,000	3.000%			68,275	304,025	
05/01/37	3,645,000	3.000%	175,000		68,275		
11/01/37	3,470,000	3.000%			65,650	308,925	
05/01/38	3,470,000	3.000%	180,000		65,650		
11/01/38	3,290,000	3.000%			62,950	308,600	
05/01/39	3,290,000	3.000%	185,000		62,950		
11/01/39	3,105,000	3.000%			60,175	308,125	
05/01/40	3,105,000	3.000%	190,000		60,175		
11/01/40	2,915,000	3.000%			57,325	307,500	
05/01/41	2,915,000	3.000%	195,000		57,325		
11/01/41	2,720,000	3.000%			54,400	306,725	
05/01/42	2,720,000	4.000%	200,000		54,400		
11/01/42	2,520,000	4.000%			50,400	304,800	
05/01/43	2,520,000	4.000%	210,000		50,400		
11/01/43	2,310,000	4.000%			46,200	306,600	
05/01/44	2,310,000	4.000%	220,000		46,200		
11/01/44	2,090,000	4.000%			41,800	308,000	
05/01/45	2,090,000	4.000%	225,000		41,800		
11/01/45	1,865,000	4.000%			37,300	304,100	
05/01/46	1,865,000	4.000%	235,000		37,300		
11/01/46	1,630,000	4.000%			32,600	304,900	
05/01/47	1,630,000	4.000%	245,000		32,600		
11/01/47	1,385,000	4.000%			27,700	305,300	
05/01/48	1,385,000	4.000%	255,000		27,700		
11/01/48	1,130,000	4.000%			22,600	305,300	
05/01/49	1,130,000	4.000%	265,000		22,600		
11/01/49	865,000	4.000%			17,300	304,900	
05/01/50	865,000	4.000%	275,000		17,300		
11/01/50	590,000	4.000%			11,800	304,100	
05/01/51	590,000	4.000%	290,000		11,800		
11/01/51	300,000	4.000%			6,000	307,800	
05/01/52	300,000	4.000%	300,000		6,000	306,000	
Total		$	5,125,000	$	2,940,970	$	8,065,970	
Approved Budget
Debt Service Series 2022-1 Special Assessment Bonds

REVENUES:

Special Assessments	$	117,315	$	113,408	$	1,589	$	114,997	$	114,997	
Interest Earnings	5,000	4,407	500	4,907	3,000	
Carry Forward Surplus (1)	114,146	116,197	-	116,197	95,301	
TOTAL REVENUES	$	236,461	$	234,012	$	2,089	$	236,101	$	213,298	

EXPENDITURES:						
Interest - 11/1	$	45,400	$	45,400	$	-	$	45,400	$	44,078	
Interest - 5/1	45,400	45,400	-	45,400	44,078	
Principal - 5/1	25,000	25,000	-	25,000	25,000	
Principal Prepayment - 5/1	-	25,000	-	25,000	-		
TOTAL EXPENDITURES	$	115,800	$	140,800	$	-	$	140,800	$	113,155		

(1) Carry Forward is Net of Reserve Requirement
Interest Due 11/1/27
 $	43,478 
AMORTIZATION SCHEDULE
Debt Service Series 2022-1 Special Assessment Bonds

Period	Outstanding Balance	Coupons	Principal		Interest	Annual Debt Service	
							
11/01/26	1,545,000				44,078	44,078	
05/01/27	1,545,000	4.800%	25,000		44,078		
11/01/27	1,520,000				43,478	112,555	
05/01/28	1,520,000	5.300%	25,000		43,478		
11/01/28	1,495,000				42,815	111,293	
05/01/29	1,495,000	5.300%	30,000		42,815		
11/01/29	1,465,000				42,020	114,835	
05/01/30	1,465,000	5.300%	30,000		42,020		
11/01/30	1,435,000				41,225	113,245	
05/01/31	1,435,000	5.300%	30,000		41,225		
11/01/31	1,405,000				40,430	111,655	
05/01/32	1,405,000	5.300%	35,000		40,430		
11/01/32	1,370,000				39,503	114,933	
05/01/33	1,370,000	5.700%	35,000		39,503		
11/01/33	1,335,000				38,505	113,008	
05/01/34	1,335,000	5.700%	35,000		38,505		
11/01/34	1,300,000				37,508	111,013	
05/01/35	1,300,000	5.700%	40,000		37,508		
11/01/35	1,260,000				36,368	113,875	
05/01/36	1,260,000	5.700%	40,000		36,368		
11/01/36	1,220,000				35,228	111,595	
05/01/37	1,220,000	5.700%	45,000		35,228		
11/01/37	1,175,000				33,945	114,173	
05/01/38	1,175,000	5.700%	45,000		33,945		
11/01/38	1,130,000				32,663	111,608	
05/01/39	1,130,000	5.700%	50,000		32,663		
11/01/39	1,080,000				31,238	113,900	
05/01/40	1,080,000	5.700%	50,000		31,238		
11/01/40	1,030,000				29,813	111,050	
05/01/41	1,030,000	5.700%	55,000		29,813		
11/01/41	975,000				28,245	113,058	
05/01/42	975,000	5.700%	60,000		28,245		
11/01/42	915,000				26,535	114,780	
05/01/43	915,000	5.800%	60,000		26,535		
11/01/43	855,000				24,795	111,330	
05/01/44	855,000	5.800%	65,000		24,795		
11/01/44	790,000				22,910	112,705	
05/01/45	790,000	5.800%	70,000		22,910		
11/01/45	720,000				20,880	113,790	
05/01/46	720,000	5.800%	75,000		20,880		
11/01/46	645,000				18,705	114,585	
05/01/47	645,000	5.800%	80,000		18,705		
11/01/47	565,000				16,385	115,090	
05/01/48	565,000	5.800%	80,000		16,385		
11/01/48	485,000				14,065	110,450	
05/01/49	485,000	5.800%	85,000		14,065		
11/01/49	400,000				11,600	110,665	
05/01/50	400,000	5.800%	90,000		11,600		
11/01/50	310,000				8,990	110,590	
05/01/51	310,000	5.800%	95,000		8,990		
11/01/51	215,000				6,235	110,225	
05/01/52	215,000	5.800%	105,000		6,235		
11/01/52	110,000				3,190	114,425	
05/01/53	110,000	5.800%	110,000		3,190	113,190	
Total		$	1,545,000	$	1,542,695	$	3,087,695	
Approved Budget
Debt Service Series 2022-2 Special Assessment Bonds

REVENUES:

Special Assessments	$	491,030	$	481,854	$	3,609	$	485,463	$	485,463						
Prepayments	-	25,432	-	25,432	-						
Interest Earnings	5,000	14,470	1,000	15,470	10,000						
Carry Forward Surplus (1)	233,944	259,361	-	259,361	255,178						
TOTAL REVENUES	$	729,974	$	781,117	$	4,609	$	785,726	$	750,641	

EXPENDITURES:											
Interest - 11/1	$	188,115	$	188,115	$	-	$	188,115	$	184,410						
Principal Prepayment - 11/1	-	25,000		25,000	-						
Interest - 5/1	188,115	187,433	-	187,433	184,410						
Principal - 5/1	110,000	110,000	-	110,000	115,000						
Principal Prepayment - 5/1	-	20,000	-	20,000	-						
TOTAL EXPENDITURES	$	486,230	$	530,548	$	-	$	530,548	$	483,820						
											
EXCESS REVENUES (EXPENDITURES)	$	243,744	$	250,569	$	4,609	$	255,178	$	266,821						

(1) Carry Forward is Net of Reserve Requirement
Interest Due 11/1/27
$181,823

AMORTIZATION SCHEDULE
Debt Service Series 2022-2 Special Assessment Bonds

Period	Outstanding Balance	Coupons	Principal		Interest	Annual Debt Service	
							
11/01/26	6,740,000				184,410	184,410	
05/01/27	6,740,000	4.500%	115,000		184,410		
11/01/27	6,625,000				181,823	481,233	
05/01/28	6,625,000	5.100%	120,000		181,823		
11/01/28	6,505,000				178,763	480,585	
05/01/29	6,505,000	5.100%	125,000		178,763		
11/01/29	6,380,000				175,575	479,338	
05/01/30	6,380,000	5.100%	135,000		175,575		
11/01/30	6,245,000				172,133	482,708	
05/01/31	6,245,000	5.100%	140,000		172,133		
11/01/31	6,105,000				168,563	480,695	
05/01/32	6,105,000	5.100%	145,000		168,563		
11/01/32	5,960,000				164,865	478,428	
05/01/33	5,960,000	5.400%	155,000		164,865		
11/01/33	5,805,000				160,680	480,545	
05/01/34	5,805,000	5.400%	165,000		160,680		
11/01/34	5,640,000				156,225	481,905	
05/01/35	5,640,000	5.400%	175,000		156,225		
11/01/35	5,465,000				151,500	482,725	
05/01/36	5,465,000	5.400%	185,000		151,500		
11/01/36	5,280,000				146,505	483,005	
05/01/37	5,280,000	5.400%	195,000		146,505		
11/01/37	5,085,000				141,240	482,745	
05/01/38	5,085,000	5.400%	205,000		141,240		
11/01/38	4,880,000				135,705	481,945	
05/01/39	4,880,000	5.400%	215,000		135,705		
11/01/39	4,665,000				129,900	480,605	
05/01/40	4,665,000	5.400%	225,000		129,900		
11/01/40	4,440,000				123,825	478,725	
05/01/41	4,440,000	5.400%	240,000		123,825		
11/01/41	4,200,000				117,345	481,170	
05/01/42	4,200,000	5.400%	255,000		117,345		
11/01/42	3,945,000				110,460	482,805	
05/01/43	3,945,000	5.600%	265,000		110,460		
11/01/43	3,680,000				103,040	478,500	
05/01/44	3,680,000	5.600%	280,000		103,040		
11/01/44	3,400,000				95,200	478,240	
05/01/45	3,400,000	5.600%	300,000		95,200		
11/01/45	3,100,000				86,800	482,000	
05/01/46	3,100,000	5.600%	315,000		86,800		
11/01/46	2,785,000				77,980	479,780	
05/01/47	2,785,000	5.600%	335,000		77,980		
11/01/47	2,450,000				68,600	481,580	
05/01/48	2,450,000	5.600%	355,000		68,600		
11/01/48	2,095,000				58,660	482,260	
05/01/49	2,095,000	5.600%	375,000		58,660		
11/01/49	1,720,000				48,160	481,820	
05/01/50	1,720,000	5.600%	395,000		48,160		
11/01/50	1,325,000				37,100	480,260	
05/01/51	1,325,000	5.600%	420,000		37,100		
11/01/51	905,000				25,340	482,440	
05/01/52	905,000	5.600%	440,000		25,340		
11/01/52	465,000				13,020	478,360	
05/01/53	465,000	5.600%	465,000		13,020	478,020	
Total		$	6,740,000	$	6,426,830	$  13,166,830	
Cordova Palms
Community Development District
Non-Ad Valorem Assessments Comparison 2026-2027

Neighborhood	
O&M Units	
Annual Maintenance Assessments				
	
FY 2027	
FY 2026	
Increase/ (decrease)			

43' SF	

295	

$1,200.97	

$1,087.82	

$113.15	

10.40%	
53' SF	323	$1,200.97	$1,087.82	$113.15	10.40%	
Bulk	115	$1,200.97	$1,087.82	$113.15	10.40%	
Total	733					

Gross Assessments		$  880,311.31	
Less: Discount	4.00%	(35,212.45)	
Less: Commission fees	2.00%	(17,606.23)	
Net Assessments		$  827,492.63	
Cordova Palms
Community Development District
Approved Budget Capital Reserve Fund

REVENUES:

Interest Income
Capital Reserve Funding - Transfer In Carry Forward Balance	$	-  $	-  $	-  $	-  $	-
-	-	-	50,000
-	-	-	-	-	
TOTAL REVENUES	$	-  $	-  $	-  $	-  $	50,000	

EXPENDITURES:		
Capital Outlay	$	-  $	-  $	-  $	-  $	-	
Repair & Replacements Other Current Charges	
-	-	-	-	-	
TOTAL EXPENDITURES	$	-  $	-  $	-  $	-  $	-	

Other Sources/(Uses)		
Transfer in/(Out)	$	-  $	-  $	-  $	-  $	-	
TOTAL OTHER SOURCES/(USES)	$	-  $	-  $	-  $	-  $	-	
		
TOTAL EXPENDITURES	$	-  $	-  $	-  $	-  $	-	
		
EXCESS REVENUES (EXPENDITURES)	$	-  $	-  $	-  $	-  $	50,000	

A.
RESOLUTION 2026-09
[FY 2027 APPROPRIATION RESOLUTION]

THE ANNUAL APPROPRIATION RESOLUTION OF THE CORDOVA PALMS COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET(S) FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2026, AND ENDING SEPTEMBER 30, 2027; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, for the fiscal year beginning October 1, 2026, and ending September 30, 2027 (“FY 2027”), the District Manager prepared and submitted to the Board of Supervisors (“Board”) of the Cordova Palms Community Development District (“District”) prior to June 15, 2026, proposed budget(s) (“Proposed Budget”) along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and

WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Budget, the District filed a copy of the Proposed Budget with the local general-purpose government(s) having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and

WHEREAS, the Board set a public hearing on the Proposed Budget and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and

WHEREAS, the District Manager posted the Proposed Budget on the District’s website in accordance with Section 189.016, Florida Statutes; and

WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October 1st of each year, the Board, by passage of the Annual Appropriation Resolution, shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE CORDOVA PALMS COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1.   BUDGET

	p.	The Proposed Budget, attached hereto as Exhibit A, as amended by the Board, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes (“Adopted Budget”), and incorporated herein by reference; provided, however, that the comparative figures contained in the Adopted Budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures.

	p.	The Adopted Budget, as amended, shall be maintained in the office of the District Manager and at the District’s Local Records Office and identified as “The Budget for the Cordova Palms Community Development District for the Fiscal Year Ending September 30, 2027.”
	q.	The Adopted Budget shall be posted by the District Manager on the District’s official website in accordance with Section 189.016, Florida Statutes and shall remain on the website for at least two (2) years.

SECTION 2.	APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for FY 2027, the sum(s) set forth in Exhibit A to be raised by the levy of assessments and/or otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated as set forth in Exhibit A.

SECTION 3.	BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within FY 2027 or within 60 days following the end of the FY 2027 may amend its Adopted Budget for that fiscal year as follows:

	a.	A line-item appropriation for expenditures within a fund may be decreased or increased by motion of the Board recorded in the minutes, and approving the expenditure, if the total appropriations of the fund do not increase.

	a.	The District Manager or Treasurer may approve an expenditure that would increase or decrease a line-item appropriation for expenditures within a fund if the total appropriations of the fund do not increase and if either (i) the aggregate change in the original appropriation item does not exceed the greater of $15,000 or 15% of the original appropriation, or (ii) such expenditure is authorized by separate disbursement or spending resolution.

	a.	Any other budget amendments shall be adopted by resolution and consistent with Florida law. The District Manager or Treasurer must ensure that any amendments to the budget under this paragraph c. are posted on the District’s website in accordance with Section 189.016, Florida Statutes, and remain on the website for at least two (2) years.

SECTION 4.	EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.
PASSED AND ADOPTED THIS 10th DAY OF SEPTEMBER, 2026.
ATTEST:	CORDOVA PALMS COMMUNITY
DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chair/Vice Chair, Board of Supervisors
Exhibit A:	FY 2027 Budget

B.
RESOLUTION 2026-10
[FY 2027 ASSESSMENT RESOLUTION]

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CORDOVA PALMS COMMUNITY DEVELOPMENT DISTRICT PROVIDING FOR FUNDING FOR THE FY 2027 ADOPTED BUDGET(S); PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS, INCLUDING BUT NOT LIMITED TO PENALTIES AND INTEREST THEREON; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the Cordova Palms Community Development District (“District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District, located in St. Johns County, Florida (“County”); and

WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District’s adopted capital improvement plan and Chapter 190, Florida Statutes; and

WHEREAS, for the fiscal year beginning October 1, 2026, and ending September 30, 2027 (“FY 2027”), the Board of Supervisors (“Board”) of the District has determined to undertake various operations and maintenance and other activities described in the District’s budget (“Adopted Budget”), attached hereto as Exhibit A; and

WHEREAS, pursuant to Chapter 190, Florida Statutes, the District may fund the Adopted Budget through the levy and imposition of special assessments on benefitted lands within the District and, regardless of the imposition method utilized by the District, under Florida law the District may collect such assessments by direct bill, tax roll, or in accordance with other collection measures provided by law; and
WHEREAS, in order to fund the District’s Adopted Budget, the District’s Board now desires to adopt this Resolution setting forth the means by which the District intends to fund its Adopted Budget.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE CORDOVA PALMS COMMUNITY DEVELOPMENT DISTRICT:

	1.	FUNDING. The District’s Board hereby authorizes the funding mechanisms for the Adopted Budget as provided further herein and as indicated in the Adopted Budget attached hereto as Exhibit A and the assessment roll attached hereto as Exhibit B (“Assessment Roll”).

	1.	OPERATIONS AND MAINTENANCE ASSESSMENTS.

	a.	Benefit Findings. The provision of the services, facilities, and operations as described in Exhibit A confers a special and peculiar benefit to the lands within the District, which benefit exceeds or equals the cost of the assessments. The allocation of the assessments to the specially benefitted lands is shown in Exhibit A and Exhibit B and is hereby found to be fair and reasonable.
	b.	O&M Assessment Imposition. Pursuant to Chapter 190, Florida Statutes, a special assessment for operations and maintenance (“O&M Assessment(s)”) is hereby levied and imposed on benefitted lands within the District and in accordance with Exhibit A and Exhibit B. The lien of the O&M Assessments imposed and levied by this Resolution shall be effective upon passage of this Resolution.

	a.	Maximum Rate. Pursuant to Section 197.3632(4), Florida Statutes, the lien amount shall serve as the “maximum rate” authorized by law for operation and maintenance assessments.

	1.	DEBT SERVICE SPECIAL ASSESSMENTS. The District’s Board hereby certifies for collection the FY 2027 installment of the District’s previously levied debt service special assessments (“Debt Assessments,” and together with the O&M Assessments, the “Assessments”) in accordance with this Resolution and as further set forth in Exhibit A and Exhibit B, and hereby directs District staff to affect the collection of the same.

	1.	COLLECTION AND ENFORCEMENT; PENALTIES; INTEREST.  Pursuant to Chapter 190,
Florida Statutes, the District is authorized to collect and enforce the Assessments as set forth below.

	a.	Tax Roll Assessments. To the extent indicated in Exhibit A and Exhibit B, those certain O&M Assessments (if any) and/or Debt Assessments (if any) imposed on the “Tax Roll Property” identified in Exhibit B shall be collected by the County Tax Collector at the same time and in the same manner as County property taxes in accordance with Chapter 197, Florida Statutes (“Uniform Method”). That portion of the Assessment Roll which includes the Tax Roll Property is hereby certified to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County property taxes. The District’s Board finds and determines that such collection method is an efficient method of collection for the Tax Roll Property.
	b.	Direct Bill Assessments. To the extent indicated in Exhibit A and Exhibit B, those certain O&M Assessments (if any) and/or Debt Assessments (if any) imposed on “Direct Collect Property” identified in Exhibit B shall be collected directly by the District in accordance with Florida law, as set forth in Exhibit A and Exhibit B. The District’s Board finds and determines that such collection method is an efficient method of collection for the Direct Collect Property.

	i.	Due Date (O&M Assessments). O&M Assessments directly collected by the District shall be due and payable in full on December 1, 2026; provided, however, that, to the extent permitted by law, the O&M Assessments due may be paid in several partial, deferred payments and according to the following schedule: 50% due no later than December 1, 2026, 25% due no later than February 1, 2027, and 25% due no later than
May 1, 2027.
	i.	Due Date (Debt Assessments). Debt Assessments directly collected by the District shall be due and payable in full on December 1, 2026; provided, however, that, to the extent permitted by law, the Debt assessments due may be paid in several partial, deferred payments and according to the following schedule: 50% due no later than December 1, 2026, 25% due
no later than February 1, 2027, and 25% due no later than May 1, 2027.

	i.	In the event that an Assessment payment is not made in accordance with the schedule(s) stated above, the whole of such Assessment, including any remaining partial, deferred payments for the Fiscal Year: shall immediately become due and payable; shall accrue interest, penalties in the amount of one percent (1%) per month, and all costs of collection and enforcement; and shall either be enforced pursuant to a foreclosure action, or, at the District’s sole discretion, collected pursuant to the Uniform Method on a future tax bill, which amount may include penalties, interest, and costs of collection and enforcement. Any prejudgment interest on delinquent Assessments shall accrue at the rate of any bonds secured by the Assessments, or at the statutory prejudgment interest rate, as applicable. In the event an Assessment subject to direct collection by the District shall be delinquent, the District Manager and District Counsel, without further authorization by the Board, may initiate foreclosure proceedings pursuant to Chapter 170, Florida Statutes, or other applicable law to collect and enforce the whole Assessment, as set forth herein.

	a.	Future Collection Methods. The District’s decision to collect Assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.
	2.	ASSESSMENT ROLL; AMENDMENTS. The Assessment Roll, attached hereto as Exhibit B, is hereby certified for collection. The Assessment Roll shall be collected pursuant to the collection methods provided above. The proceeds therefrom shall be paid to the District. The District Manager shall keep apprised of all updates made to the County property roll by the Property Appraiser after the date of this Resolution and shall amend the Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property roll.

	1.	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.

	1.	EFFECTIVE DATE. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board.
PASSED AND ADOPTED this 10th day of September, 2026.

ATTEST:	CORDOVA PALMS COMMUNITY
DEVELOPMENT DISTRICT

Secretary / Assistant Secretary
By:	 Its:	

Exhibit A:	Budget
Exhibit B:	Assessment Roll

ELEVENTH ORDER OF BUSINESS

A.

B.
From: Courtney Hogge chogge@gmsnf.com 
Subject: Fwd: Homeschool Pool Party
Date: August 25, 2026 at 1:53 PM
To:

From: allison hardy <allisontpi/man123@gmail.com>
Sent: Friday, August 14, 2026 7:30 AM
To: Cordovapalmsmanager@gmsnf.com <Cordovapalmsmanager@gmsnf.com>
Subject: Homeschool Pool Party
Happy Friday Christy!

I wanted to see if it would be possible to include this graphic in the Cordova Palms newsletter. A few homeschool families in the neighborhood have connected and are working on starting a homeschool group so our kids can meet up, make friends, and enjoy activities together. We would love to reach more homeschool families in the community who may be interested in joining us!

Let me know if you have any questions, Allison Hardy

PS: Thank you SO much for the clock at the pool!! It has been more helpful than you can imagine this summer.

TWELFTH ORDER OF BUSINESS

D.

1.
BOARD OF SUPERVISORS REVISED MEETING DATES CORDOVA PALMS COMMUNITY DEVELOPMENT DISTRICT FOR FISCAL YEAR 2026-2027

The Board of Supervisors of the Cordova Palms Community Development District will hold their regular meetings for Fiscal Year 2026-2027 at the offices of Governmental Management Services, 475 West Town Place, Suite 114, St. Augustine, Florida 32092 at 11:00 a.m. on the second Thursday of each month unless otherwise indicated as follows:
October 8, 2026
November 12, 2026 (Regular Board Meeting @10am and Landowner’s Meeting @11am) December 10, 2026
January 14, 2027
February 11, 2027
March 11, 2027
April 8, 2027
May 13, 2027
June 10, 2027
July 8, 2027
August 12, 2027
September 9, 2027
The meetings are open to the public and will be conducted in accordance with the provision of Florida Law for Community Development Districts. The meetings may be continued to a date, time, and place to be specified on the record at the meeting. A copy of the agenda for these meetings may be obtained from Governmental Management Services, LLC, 475 West Town Place, Suite 114, St. Augustine, Florida 32092 or by calling (904) 940-5850.

There may be occasions when one or more Supervisors or staff will participate by telephone. Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Office at (904) 940-5850 at least 48 hours prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Office.

A person who decides to appeal any decision made at the meeting with respect to any matter considered at the meeting is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based.
Daniel Laughlin District Manager

2.
Cordova Palms Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2026 – September 30, 2027

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

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

Goal 1.3: Access to Records Compliance
Objective: Ensure that meeting minutes and other public records are readily available and easily accessible to the public by completing monthly CDD website checks.
Measurement: Monthly website reviews will be completed to ensure meeting minutes and other public records are up to date as evidenced by District Management’s records.
Standard: 100% of monthly website checks were completed by District Management.
Achieved: Yes ☐ No ☐
	1.	 Infrastructure and Facilities Maintenance
Goal 2.1: Field Management and/or District Management Site Inspections Objective: Field manager and/or district manager will conduct inspections per
District Management services agreement to ensure safety and proper functioning of the District’s infrastructure.
Measurement: Field manager and/or district manager visits were successfully completed per management agreement as evidenced by ﬁeld manager and/or district manager’s reports, notes or other record keeping method.
Standard: 100% of site visits were successfully completed as described within district management services agreement
Achieved: Yes ☐ No ☐

Goal 2.2: District Infrastructure and Facilities Inspections
Objective: District Engineer will conduct an annual inspection of the District’s infrastructure and related systems.
Measurement: A minimum of one inspection completed per year as evidenced by district engineer’s report related to district’s infrastructure and related systems. Standard: Minimum of one inspection was completed in the Fiscal Year by the district’s engineer.
Achieved: Yes ☐ No ☐
	1.	 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and ﬁnal budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and ﬁnal budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☐ No ☐
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current ﬁscal year budget with any amendments, and most recent ﬁnancials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and ﬁnancials are accessible to the public as evidenced by corresponding documents on the CDD’s website.
Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended ﬁscal year budget, and most recent agenda package with updated ﬁnancials.
Achieved: Yes ☐ No ☐
Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent ﬁnancial audit per statutory requirements and publish the results to the CDD website for public inspection, and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing ﬁrm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☐ No ☐

Chair/Vice Chair:			Date:	 Print Name:		
Cordova Palms Community Development District

District Manager:			Date:	 Print Name:		
Cordova Palms Community Development District

E.

September 10, 2026
Cordova Palms
Community Development District
Field Opera6ons & Amenity Management Report

Jeff Johnson
Field Operations Manager
GOVERNMENTAL MANAGEMENT SERVICES

Christy Buganski
AMENITY MANAGER
GOVERNMENTAL MANAGEMENT SERVICES
Cordova Palms Community Development District
Field Opera+ons & Amenity Management Report
September 10, 2026
To: Board of Supervisors From: Jeﬀ Johnson
Field Opera9ons Manager Christy Buganski
Amenity Manager
RE: Cordova Palms Field Opera9ons & Amenity Management Report – September 10, 2026
The following reviews items related to Field Opera9ons, Maintenance, and Amenity Management.

	•	Summer Swim Lessons are currently available through two instructors, oﬀering classes for children ages 3 and up, as well as infant and toddler lessons for ages 6 months to 6 years.
	•	Both swim vendors are running specials through September.
	•	“Coﬀee on the Veranda” conEnues monthly on the second Saturday at 10:00 AM
	•	Food Trucks are scheduled for September 3rd and September 17th starting at 5:00pm. Chick-fil-A Food Truck September 30th starting at 4:30

	•	GMS installed no swimming signs around ponds

	•	GMS installed new wall lights in men’s bathroom

	•	Firepit timer was replaced

	•	GMS completed a playground inspection; at this time, no recommended repairs are needed.
	•	GMS completed lake inspections and removed any debris reachable from the embankment.
	•	GMS pressure washed pool chairs/Tables

	•	Photos of completed projects are displayed below. Please follow up with management for any questions.

For any ques9ons or comments regarding the above Informa9on, contact Jeﬀ Johnson, Manager of Opera9ons, at jjohnson@rmsnf.com or Christy Buganski, Amenity Manager, at cordovapalmsmanager@gmsnf.com

THIRTEENTH ORDER OF BUSINESS

A.

Cordova Palms
Community Development District

Unaudited Financial Reporting
July 31, 2026
Combined Balance Sheet July 31, 2026

	General Fund	Debt Service Fund	Capital Project Fund	Totals Governmental Funds	
Assets:
Cash:
Operating Account	

$	119,001	

$	-	

$	-	

$	119,001	
Due from General Fund	-	14,720	-	14,720	
Investments:					
State Board of Administration (SBA)	208,326	-	-	208,326	
US Bank	171	-	-	171	
Series 2021 Reserve	
-	
154,525	
-	
154,525	
Interest	-	38	-	38	
Prepayment	-	5,000	-	5,000	
Revenue	-	177,868	-	177,868	
Sinking	-	46	-	46	
Construction	-	-	2,740	2,740	
Series 2022-1 Reserve	
-	
57,545	
-	
57,545	
Interest	-	73	-	73	
Prepayment	-	5,000	-	5,000	
Revenue	-	88,374	-	88,374	
Construction	-	-	9,934	9,934	
Series 2022-2 Reserve	
-	
241,503	
-	
241,503	
Interest	-	138	-	138	
Prepayment	-	62,377	-	62,377	
Revenue	-	241,764	-	241,764	
Construction	-	-	29,196	29,196	
Prepaid Expenses	5,567	-	-	5,567	
Deposits	3,837	-	-	3,837	
Total Assets	$	336,902	$	1,048,969	$	41,870	$	1,427,741	
Liabilities:
Accounts Payable	

$	17,386	

$	-	

$	-	

$	17,386	
Due to DS SE 2021	6,622	-	-	6,622	
Due to DS SE 2022-1	2,475	-	-	2,475	
Due to DS SE 2022-2	5,623	-	-	5,623	
Total Liabilites	$	32,106	$	-	$	-	$	32,106	
Fund Balance: Nonspendable: Prepaid Items	

$	5,567	

$	-	

$	-	

$	5,567	
Deposits Restricted for:
Debt Service - Series	3,837

-	-

1,048,969	-

-	3,837

1,048,969	
Capital Project - Series	-	-	41,870	41,870	
Unassigned	295,392	-	-	295,392	
Total Fund Balances	$	304,796	$	1,048,969	$	41,870	$	1,395,636	
					
Total Liabilities & Fund Balance	$	336,902	$	1,048,969	$	41,870	$	1,427,741	

Adopted	Prorated Budget	Actual		
Budget	Thru 07/31/26	Thru 07/31/26	Variance	

Revenues:					
Special Assessments - Tax Roll	$	631,936	$	631,936	$	636,808	$	4,873	
Special Assessments - Direct Bill	117,593	117,593	117,593	-	
Interest Income	1,000	1,000	4,101	3,101	
Other Income	-	-	1,390	1,390	
Total Revenues	$	750,529	$	750,529	$	759,892	$	9,364	

Expenditures:					
General & Administrative:					
Supervisors Fees	$	6,000	$	5,000	$	-	$	5,000	
FICA Expense	459	383	-	383	
Engineering	11,000	9,167	3,206	5,960	
Arbitrage	1,800	1,800	4,500	(2,700)	
Attorney	15,000	12,500	9,792	2,708	
Annual Audit	7,500	6,250	4,900	1,350	
Assessment Administration	5,899	5,899	5,899	(0)	
Trustee Fees	12,500	12,500	13,650	(1,150)	
Dissemination	8,848	7,374	7,873	(500)	
Management Fees	55,745	46,454	46,454	-	
Website Maintenance	1,769	1,474	1,474	-	
Information Technology	2,654	2,212	2,212	-	
Telephone	500	417	106	311	
Postage	1,500	1,250	1,197	53	
Insurance	6,729	6,340	6,340	-	
Printing & Binding	500	500	543	(43)	
Legal Advertising	2,000	2,000	2,084	(84)	
Other Current Charges	300	250	249	1	
Office Supplies	150	125	3	122	
Dues, Licenses & Subscriptions	175	175	175	-	
Total General & Administrative	$	141,028	$	122,068	$	110,657	$	11,411	

Operations & Maintenance					
Ground Maintenance:
Landscape - Maintenance	

$	164,640	

$	137,200	

$	137,200	

$	-	
Landscape - Contingency	27,700	23,083	3,230	19,853	
Operations Management	26,500	22,083	22,083	-	
Lake Maintenance	10,000	8,333	6,850	1,483	
Electric	75,000	62,500	58,324	4,175	
Irrigation Water	23,000	19,167	18,597	569	
Repairs & Maintenance	10,000	8,333	8,809	(476)	
Irrigation Repairs	13,000	10,833	7,013	3,820	
Pest Control	1,800	1,500	1,572	(72)	
Total Ground Maintenance	$	351,640	$	293,033	$	263,679	$	29,354	

Adopted	Prorated Budget	Actual		
Budget	Thru 07/31/26	Thru 07/31/26	Variance	

Amenity Center:					
Amenity Manager	$	77,500	$	64,583	$	64,583	$	-	
Amenity Attendant	10,000	8,333	5,738	2,595	
Facility Maintenance	37,440	37,440	38,168	(728)	
Insurance	39,025	33,760	33,760	-	
Refuse	4,560	3,800	4,196	(396)	
Gas	1,000	833	796	37	
Janitorial Services	12,000	10,000	10,000	-	
Access Cards	5,000	4,167	1,406	2,760	
Pool Maintenance	18,000	15,000	15,000	-	
Pool Chemicals	13,000	10,833	10,833	-	
Special Events	5,000	4,167	2,943	1,224	
Holiday Decoration	10,000	8,333	7,821	512	
Electric	-	-	4,973	(4,973)	
Water & Sewer	5,000	4,167	864	3,303	
Licenses & Subscriptions	500	500	1,048	(548)	
Fitness Equipment Leasing	19,836	16,530	16,525	5	
Total Amenity Center	$	257,861	$	222,446	$	218,655	$	3,791	
					
Total Operations & Maintenance	$	609,500	$	515,479	$	482,335	$	33,145	
					
Total Expenditures	$	750,529	$	637,548	$	592,992	$	44,556	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	112,981	$	166,901	$	53,920	
					
Net Change in Fund Balance	$	-	$	112,981	$	166,901	$	53,920	
					
Fund Balance - Beginning	$	-		$	137,895		
					
Fund Balance - Ending	$	-		$	304,796		

Revenues:

Special Assessments - Tax Roll	$	15,279	$	60,453	$	490,424	$	-	$	26,551	$	16,609	$	10,973	$	-	$	2,916	$	13,603	$	-	$	-	$	636,808	
Special Assessments - Direct Bill	117,593	-	-	-	-	-	-	-	-	-	-	-	117,593			
Interest Income	16	18	15	170	23	15	898	1,151	1,044	751	-	-	4,101			
Other Income	150	150	-	130	60	90	30	240	200	340	-	-	1,390			
Total Revenues	$	133,038	$	60,621	$	490,439	$	300	$	26,634	$	16,714	$	11,901	$	1,391	$	4,160	$	14,693	$	-	$	-	$	759,892			

Expenditures:														
General & Administrative:														
Supervisors Fees	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-			
FICA Expense	-	-	-	-	-	-	-	-	-	-	-	-	-			
Engineering	-	-	-	-	-	-	1,728	309	1,170	-	-	-	3,206			
Arbitrage	-	-	-	4,500	-	-	-	-	-	-	-	-	4,500			
Attorney	5,550	333	1,271	1,278	1,362	-	-	-	-	-	-	-	9,792			
Annual Audit	-	-	-	-	-	4,900	-	-	-	-	-	-	4,900			
Assessment Administration	5,899	-	-	-	-	-	-	-	-	-	-	-	5,899			
Trustee Fees	6,817	-	5,333	-	-	-	-	-	-	1,500	-	-	13,650			
Dissemination	937	737	737	737	737	737	1,037	737	737	737	-	-	7,873			
Management Fees	4,645	4,645	4,645	4,645	4,645	4,645	4,645	4,645	4,645	4,645	-	-	46,454			
Website Maintenance	147	147	147	147	147	147	147	147	147	147	-	-	1,474			
Information Technology	221	221	221	221	221	221	221	221	221	221	-	-	2,212			
Telephone	25	15	3	8	-	9	15	9	11	11	-	-	106			
Postage	78	206	104	91	45	112	130	72	37	324	-	-	1,197			
Insurance	6,340	-	-	-	-	-	-	-	-	-	-	-	6,340			
Printing & Binding	14	7	30	9	17	11	10	15	8	420	-	-	543			
Legal Advertising	89	89	175	182	175	88	-	88	277	921	-	-	2,084			
Other Current Charges	-	-	-	-	-	-	-	18	167	64	-	-	249			
Office Supplies	0	0	0	0	0	0	1	0	0	0	-	-	3			
Dues, Licenses & Subscriptions	175	-	-	-	-	-	-	-	-	-	-	-	175			
Total General & Administrative	$	30,938	$	6,402	$	12,668	$	11,819	$	7,351	$	10,870	$	7,935	$	6,263	$	7,421	$	8,992	$	-  $	-  $	110,657			

Operations & Maintenance														
Ground Maintenance:
Landscape - Maintenance	
$	13,720	
$	13,720	
$	13,720	
$	13,720	
$	13,720	
$	13,720	
$	13,720	
$	13,720	
$	13,720	
$	13,720	
$	-	$	-	$	137,200			
Landscape - Contingency	-	815	435	-	-	285	1,695	-	-	-	-	-	3,230			
Operations Management	2,208	2,208	2,208	2,208	2,208	2,208	2,208	2,208	2,208	2,208	-	-	22,083			
Lake Maintenance	685	685	685	685	685	685	685	685	685	685	-	-	6,850			
Electric	5,751	5,454	5,558	5,965	5,916	5,855	5,963	5,911	5,900	6,052	-	-	58,324			
Irrigation Water	2,811	1,530	-	4,477	1,387	1,163	1,403	1,471	2,371	1,984	-	-	18,597			
Repairs & Maintenance	280	-	658	2,214	-	2,235	2,055	66	252	1,049	-	-	8,809			
Irrigation Repairs	-	1,564	-	263	-	-	-	1,091	558	3,537	-	-	7,013			
Pest Control	140	140	140	145	285	145	145	145	145	145	-	-	1,572			
Total Ground Maintenance	$	25,595	$	26,117	$	23,405	$	29,677	$	24,201	$	26,296	$	27,874	$	25,297	$	25,838	$	29,380	$	-  $	-  $	263,679			

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total														
Amenity Center:														
Amenity Manager	$	6,458	$	6,458	$	6,458	$	6,458	$	6,458	$	6,458	$	6,458	$	6,458	$	6,458	$	6,458	$	-	$	-	$	64,583	
Amenity Attendant	234	124	714	579	283	-	420	613	-	2,772	-	-	5,738			
Facility Maintenance	1,657	4,017	3,218	2,739	2,266	9,671	3,921	249	4,126	6,305	-	-	38,168			
Insurance	33,163	-	-	227	143	227	-	-	-	-	-	-	33,760			
Refuse	410	408	413	410	406	411	436	436	439	427	-	-	4,196			
Gas	71	71	71	78	86	86	92	86	86	67	-	-	796			
Janitorial Services	1,000	1,000	1,000	1,000	1,000	1,000	1,000	1,000	1,000	1,000	-	-	10,000			
Access Cards	-	-	-	-	-	625	-	313	-	469	-	-	1,406			
Pool Maintenance	1,500	1,500	1,500	1,500	1,500	1,500	1,500	1,500	1,500	1,500	-	-	15,000			
Pool Chemicals	1,083	1,083	1,083	1,083	1,083	1,083	1,083	1,083	1,083	1,083	-	-	10,833			
Special Events	459	-	484	300	-	700	-	-	1,000	-	-	-	2,943			
Holiday Decoration	7,821	-	-	-	-	-	-	-	-	-	-	-	7,821			
Electric	585	439	453	525	482	499	499	507	386	597	-	-	4,973			
Water & Sewer	-	-	-	-	-	110	169	189	189	207	-	-	864			
Licenses & Subscriptions	-	188	98	192	8	94	188	94	94	94	-	-	1,048			
Fitness Equipment Leasing	1,653	1,653	1,653	1,653	1,653	1,653	1,653	1,653	1,653	1,653	-	-	16,525			
Total Amenity Center	$	56,095	$	16,942	$	17,146	$	16,743	$	15,369	$	24,118	$	17,418	$	14,181	$	18,013	$	22,632	$	-  $	-  $	218,655			
														
Total Operations & Maintenance	$	81,689	$	43,059	$	40,550	$	46,419	$	39,570	$	50,414	$	45,293	$	39,478	$	43,851	$	52,012	$	-  $	-  $	482,335			
														
Total Expenditures	$	112,627	$	49,461	$	53,219	$	58,238	$	46,920	$	61,284	$	53,228	$	45,741	$	51,272	$	61,003	$	-  $	-  $	592,992			
														
Excess (Deficiency) of Revenues over Expenditures	$	20,411	$	11,160	$	437,221	$	(57,938)	$	(20,287)	$	(44,570)	$	(41,327)	$	(44,350)	$	(47,111)	$	(46,310)	$	-  $	-  $	166,901			
														
Net Change in Fund Balance	$	20,411	$	11,160	$	437,221	$	(57,938)	$	(20,287)	$	(44,570)	$	(41,327)	$	(44,350)	$	(47,111)	$	(46,310)	$	-  $	-  $	166,901			

Revenues:					
Special Assessments - Tax Roll	$	309,400	$	309,400	$	310,003	$	603	
Interest Income	5,000	5,000	10,043	5,043	
Total Revenues	$	314,400	$	314,400	$	320,046	$	5,646	

Expenditures:					
Interest - 11/1	$	91,465	$	91,465	$	91,465	$	-	
Principal Prepayment - 11/1	-	-	5,000	(5,000)	
Interest - 5/1	91,465	91,465	91,365	100	
Principal - 5/1	125,000	125,000	125,000	-	
Principal Prepayment - 5/1	-	-	5,000	(5,000)	
Total Expenditures	$	307,930	$	307,930	$	317,830	$	(9,900)	
					
Excess (Deficiency) of Revenues over Expenditures	$	6,470	$	6,470	$	2,216	$	(4,254)	
					
Net Change in Fund Balance	$	6,470	$	6,470	$	2,216	$	(4,254)	
					
Fund Balance - Beginning	$	183,031		$	341,882		
					
Fund Balance - Ending	$	189,501		$	344,098		

Revenues:					
Special Assessments - Tax Roll	$	117,315	$	117,315	$	115,883	$	(1,432)	
Interest Income	5,000	4,167	4,642	475	
Total Revenues	$	122,315	$	121,482	$	120,525	$	(956)	

Expenditures:					
Interest - 11/1	$	45,400	$	45,400	$	45,400	$	-	
Interest - 5/1	45,400	45,400	45,400	-	
Principal - 5/1	25,000	25,000	25,000	-	
Principal Prepayment - 5/1	-	-	25,000	(25,000)	
Total Expenditures	$	115,800	$	115,800	$	140,800	$	(25,000)	
					
Excess (Deficiency) of Revenues over Expenditures	$	6,515	$	5,682	$	(20,275)	$	(25,956)	
					
Net Change in Fund Balance	$	6,515	$	5,682	$	(20,275)	$	(25,956)	
					
Fund Balance - Beginning	$	114,146		$	173,742		
					
Fund Balance - Ending	$	120,661		$	153,467		

Revenues:					
Special Assessments - Tax Roll	$	266,780	$	266,780	$	263,227	$	(3,553)	
Special Assessments - Direct Bill	224,250	224,250	224,250	-	
Prepayments	-	-	77,808	77,808	
Interest Income	5,000	5,000	15,107	10,107	
Total Revenues	$	496,030	$	496,030	$	580,392	$	84,362	

Expenditures:					
Interest - 11/1	$	188,115	$	188,115	$	188,115	$	-	
Principal Expense Prepayment - 11/1	-	-	25,000	(25,000)	
Interest - 5/1	188,115	188,115	187,433	683	
Principal - 5/1	110,000	110,000	110,000	-	
Principal Prepayment - 5/1	-	-	20,000	(20,000)	
Total Expenditures	$	486,230	$	486,230	$	530,548	$	(44,318)	
					
Excess (Deficiency) of Revenues over Expenditures	$	9,800	$	9,800	$	49,844	$	40,044	
					
Net Change in Fund Balance	$	9,800	$	9,800	$	49,844	$	40,044	
					
Fund Balance - Beginning	$	251,672		$	501,559		
					
Fund Balance - Ending	$	261,472		$	551,404		
Statement of Revenues and Expenditures Capital Projects Funds
For The Period Ending July 31, 2026

Description	SE 2021	SE 2022-1	SE 2022-2	
Revenues				

Interest Income	
$	76	
$	277	
$	816	
Cost of Issuance	-	-	-	
Developer Contributions	-	-	-	
Total Revenues	$	76	$	277	$	816	

Expenses				
Capital Outlay	$	-	$	-	$	-	
Total Expenses	$	-	$	-	$	-	
				
Excess Revenues (Expenses)	$	76	$	277	$	816	
				
Beginning Fund Balance	$	2,664	$	9,657	$	28,380	
				
Ending Fund Balance	$	2,740	$	9,934	$	29,196	

Long Term Debt Report

Series 2021, Special Assessment Bonds		

Optional Redemption Date:	5/1/2031		
Interest Rate:	2.4% - 4.0%		
Maturity Date:	5/1/2052		
Reserve Fund Definition	50% MADS		
Reserve Fund Requirement	$	154,525		
Reserve Fund Balance	154,525		
Excess funds in the revenue account as of November 2nd may be used for any lawful purpose		
Bonds outstanding - 2/17/2021	$  7,980,000	
Less: May 1, 2023 (Mandatory)	(165,000)	
Less: November 1, 2023 (Prepayment)	(645,000)	
Less: May 1, 2024 (Mandatory)	(155,000)	
Less: May 1, 2024 (Prepayment)	(595,000)	
Less: August 1, 2024 (Prepayment)	(350,000)	
Less: November 1, 2024 (Prepayment)	(190,000)	
Less: February 1, 2025 (Prepayment)	(390,000)	
Less: May 1, 2025 (Mandatory)	(125,000)	
Less: May 1, 2025 (Prepayment)	(105,000)	
Less: November 1, 2025 (Prepayment)	(5,000)	
Less: May 1, 2026 (Mandatory)	(125,000)	
Less: May 1, 2026 (Prepayment)	(5,000)	
Current Bonds Outstanding	$  5,125,000	

Series 2022-1, Special Assessment Bonds			

Interest Rate:	
4.8% - 5.8%		
Maturity Date:	5/1/2053		
Reserve Fund Definition	50% MADS		
Reserve Fund Requirement	$	57,545		
Reserve Fund Balance	57,545		
Bonds outstanding - 7/15/2022		$  2,325,000	
Less: November 1, 2023 (Prepayment)		(185,000)	
Less: May 1, 2024 (Mandatory)		(30,000)	
Less: May 1, 2024 (Prepayment)		(165,000)	
Less: August 1, 2024 (Prepayment)		(110,000)	
Less: November 1, 2024 (Prepayment)		(60,000)	
Less: February 1, 2025 (Prepayment)		(120,000)	
Less: May 1, 2025 (Mandatory)		(25,000)	
Less: May 1, 2025 (Prepayment)		(35,000)	
Less: May 1, 2026 (Mandatory)		(25,000)	
Less: May 1, 2026 (Prepayment)		(25,000)	
Current Bonds Outstanding		$  1,545,000	

Series 2022-2, Special Assessment Bonds			

Interest Rate:	
4.5% - 5.6%		
Maturity Date:	5/1/2053		
Reserve Fund Definition	50% MADS		
Reserve Fund Requirement	$	241,503		
Reserve Fund Balance	241,503		
Bonds outstanding - 7/15/2022		$  7,155,000	
Less: May 1, 2024 (Mandatory)		(100,000)	
Less: May 1, 2025 (Mandatory)		(105,000)	
Less: May 1, 2025 (Prepayment)		(55,000)	
Less: November 1, 2025 (Prepayment)		(25,000)	
Less: May 1, 2026 (Mandatory)		(110,000)	
Less: May 1, 2026 (Prepayment)		(20,000)	
Current Bonds Outstanding		$  6,740,000	
CORDOVA PALMS COMMUNITY DEVELOPMENT DISTRICT
Fiscal Year 2026 Assessments Receipts Summary

ASSESSED	# O&M UNITS ASSESSED	SERIES 2021 DEBT ASSESSED	SERIES 2022-1 DEBT ASSESSED	SERIES 2022-2 DEBT ASSESSED	O&M ASSESSED	TOTAL ASSESSED	
DREAM FINDERS	115	-	-	224,250.00	117,593.07	341,843.07	
TOTAL DIRECT INVOICES (1)	115	-	-	224,250.00	117,593.07	341,843.07	
ASSESSED REVENUE TAX	618	307,631.69	114,996.78	261,212.70	631,936.39	1,315,777.56	
ROLL							
TOTAL ASSESSED	733	307,631.69	114,996.78	485,462.70	749,529.46	1,657,620.63	

DUE / RECEIVED	BALANCE DUE	SERIES 2021
DEBT RECEIVED	SERIES 2022-1
DEBT	SERIES 2022-2
DEBT RECEIVED	O&M
RECEIVED	TOTAL
RECEIVED	
DREAM FINDERS	-	-	-	224,250.00	117,593.07	341,843.07	
TOTAL DIRECT RECEIVED	-	-	-	224,250.00	117,593.07	341,843.07	
TAX ROLL DUE / RECEIVED	-	310,003.46	115,883.38	263,226.58	636,808.48	1,325,921.90	
TOTAL DUE / RECEIVED	-	310,003.46	115,883.38	487,476.58	754,401.55	1,667,764.97	
(1) Direct Assessments are due: 35% due 12/1/25, 4/1/26 and 30% due 9/1/26

SUMMARY OF TAX ROLL RECEIPTS								
ST JOHNS COUNTY
DISTRIBUTION	DATE RECEIVED	SERIES 2021
DEBT RECEIVED	SERIES 2022-1
DEBT	SERIES 2022-2
DEBT RECEIVED	O&M
RECEIVED	TOTAL
RECEIVED		
	1	11/5/2025	311.28	116.36	264.31	639.45	1,331.40	
	2	11/18/2025	3,021.44	1,129.45	2,565.53	6,206.63	12,923.05	
	3	11/21/2025	4,105.23	1,534.59	3,485.78	8,432.95	17,558.55	
	4	12/16/2025	5,758.02	2,152.42	4,889.18	11,828.12	24,627.74	
	5	12/24/2025	23,671.07	8,848.56	20,099.31	48,625.05	101,243.99	
	6	1/14/2026	238,073.11	88,994.87	202,149.91	489,049.29	1,018,267.18	
	INTEREST	1/26/2026	669.44	250.25	568.43	1,375.17	2,863.29	
	7	2/19/2026	12,925.00	4,831.53	10,974.73	26,550.50	55,281.76	
	8	3/13/2026	8,085.56	3,022.49	6,865.52	16,609.34	34,582.91	
	INTEREST	4/8/2026	269.99	100.92	229.25	554.61	1,154.77	
	9	4/26/2026	5,071.67	1,895.86	4,306.40	10,418.23	21,692.16	
TAX	CERTIFICATE	6/22/2026	1,419.66	530.69	1,205.44	2,916.26	6,072.05	
	10	7/2/2026	6,621.99	2,475.39	5,622.79	13,602.88	28,323.05	
			-	-	-	-		
			-	-	-	-		
			-	-	-	-		
			-	-	-	-		
TOTAL RECEIVED TAX ROLL	310,003.46	115,883.38	263,226.58	636,808.48	1,325,921.90			

PERCENT COLLECTED	2021	2022-1	2022-2	O&M	TOTAL	
% COLLECTED DIRECT BILL	0.00%	0.00%	100.00%	100.00%	100.00%	
% COLLECTED TAX ROLL	100.77%	100.77%	100.77%	100.77%	100.77%	
TOTAL PERCENT COLLECTED	100.77%	100.77%	100.41%	100.65%	100.61%	

B.
Cordova Palms
Community Development District

Check Run Summary August 31, 2026

Fund	Date	Check No.	Amount	

General Fund
Accounts Payable	

8/5/26	

690-695	

$	9,981.70	
	8/11/26	696-701	34,451.03	
	8/18/26	702-704	2,752.83	
	8/25/26	705	3,744.00	
Total	$	50,929.56		
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	9/01/26	PAGE	1
*** CHECK DATES 08/01/2026 - 08/31/2026 ***	CORDOVA PALMS - GENERAL
BANK A CORDOVA - GENERAL
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
8/05/26 00030	7/29/26 072926	202607 320-57200-46000	*	300.00
INSTALLED TIMER-FIRE PIT
ALFRED W GROVER	300.00 000690
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/05/26 00013	7/15/26 00252-26 202607 310-51300-32300	*	1,000.00
FY26 TRUSTEE FEE SE2022-1
7/15/26 00252-26 202607 300-15500-10000	*	3,000.00
FY27 TRUSTEE FEE SE2022-1
THE BANK OF NEW YORK MELLON	4,000.00 000691
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/05/26 00013	7/15/26 00252-26 202607 310-51300-32300	*	500.00
FY26 TRUSTEE FEE SE2022-2
7/15/26 00252-26 202607 300-15500-10000	*	1,500.00
FY27 TRUSTEE FEE SE2022-2
THE BANK OF NEW YORK MELLON	2,000.00 000692
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/05/26 00027	7/29/26 62248497 202607 320-57200-45300	*	144.55
JUL PEST CONTROL SERVICES
TURNER PEST CONTROL, LLC	144.55 000693
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/05/26 00036	7/27/26 1225895	202607 320-57200-44500	*	2,804.25
INSTL 2WIRE-RESTORE IRRIG
YELLOWSTONE LANDSCAPE INC	2,804.25 000694
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/05/26 00036	7/27/26 1225896	202607 320-57200-44500	*	732.90
JUL26 IRRIGATION REPAIRS
YELLOWSTONE LANDSCAPE INC	732.90 000695
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/11/26 00057	8/09/26 68663	202608 310-51300-42500	*	399.50
CORDOVA PALMS CDD INSERT
8/09/26 68663	202608 310-51300-42000	*	288.60
POSTAGE
CHEROKEE PRINTING INC	688.10 000696
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/11/26 00022	8/01/26 20775	202608 320-57200-44400	*	685.00
AUG26 LAKE MAINTENANCE
FLORIDA WATERWAYS INC	685.00 000697
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/11/26 00001	8/01/26 154	202608 320-57200-43500
AUG OPERATIONS MANAGER
8/01/26 154	202608 320-57200-45100
AUG FACILITY MANAGEMENT 8/01/26 154	202608 320-57200-44700
AUG POOL CHEMICALS
8/01/26 154	202608 320-57200-44600
AUG POOL MAINTENANCE
CORD CORDOVA
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	9/01/26	PAGE	2
*** CHECK DATES 08/01/2026 - 08/31/2026 ***	CORDOVA PALMS - GENERAL
BANK A CORDOVA - GENERAL
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
8/01/26 154	202608 320-57200-43400	*	1,000.00
AUG JANITORIAL SVCS
8/01/26 154	202608 320-57200-46000	*	253.29
POOL REPAIR-ROLLER HEAD
GOVERNMENTAL MANAGEMENT SERVICES	12,503.28 000698
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
155	202608 310-51300-34000	*	4,645.42
AUG MANAGEMENT FEES
155	202608 310-51300-35200	*	147.42
AUG WEBSITE ADMIN
155	202608 310-51300-35100	*	221.17
AUG INFORMATION TECH
155	202608 310-51300-31300	*	737.33
AUG DISSEMINATION SVCS
155	202608 310-51300-51000	*	.21
OFFICE SUPPLIES
155	202608 310-51300-42000	*	55.30
POSTAGE 155
COPIES 155
TELEPHONE
155.AMEX 202606 320-57200-45400	*	93.75
YOUTUBE SUBSCRIPTION-JUN

- RULEMAKING

USA TODAY MEDIA CORP	921.28 000700
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/11/26 00036	8/01/26 1237054	202608 320-57200-44200	*	13,720.00
AUG LANDSCAPE MAINTENANCE
YELLOWSTONE LANDSCAPE INC	13,720.00 000701
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/18/26 00055	8/07/26 195513	202607 310-51300-31100	*	1,170.00
JUL ENGINEERING SERVICES
DCCM INFRASTRUCTURE INC	1,170.00 000702
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/18/26 00051	8/13/26 100365	202608 320-57200-44000	*	108.00
PET WASTE BAGS/LINERS
DOODYCALLS OF JACKSONVILLE	108.00 000703
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
CORD CORDOVA PALMS	OKUZMUK
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	9/01/26	PAGE	3
*** CHECK DATES 08/01/2026 - 08/31/2026 ***	CORDOVA PALMS - GENERAL
BANK A CORDOVA - GENERAL

JUL26 FACILITY ATTENDANT

JUL26 GEN FACILITY MAINT
3,744.00

TOTAL FOR BANK A	50,929.56
TOTAL FOR REGISTER	50,929.56

CORD CORDOVA PALMS	OKUZMUK

Alfred W. Grover	Approved 7/30/26			
Electrical Contractor	Jeff Johnson			
1304 Padola Road	Repairs and Maintenance	DATE:	7/29/2026	
St Augustine, FL 32092	001.320.57200.46000	INVOICE#	072926	
215-847-5339
awq7422@qmail.com				
FL License: EC 13010167				
Bill To:				
Cordova Palms				
457 Cordova Palms Parkway				
St Augustine, FL 32095				
jiohnson@rmsnf.com				
Job Location:	Cordova Palms			

TOTAL
Accepted methods of payment:
Check payable to: Alfred W. Grover

R BUSINESS!

For:

From:
CORDOVA PALMS COMMUNITY DEVELOPMENT DISTRICT
475 WEST TOWN PLACE 114 ST AUGUSTINE, FL 32092
United States
The Bank of New York Mellon Trust Company, National Association
333 South Hope Street Los Angeles, CA, 90071 United States
Invoice Number: 00252-26-0144244
Invoice Date: Jul 15, 2026
Due Date: Aug 14, 2026
Account Number:
Cycle Date: Jul 1, 2026
Legacy Ref#: TXN2231449
Currency: USD

INVOICE
Total Payable Amount:
Current Period Subtotal: Current Period Tax: Current Period Total: Satisfied to Date: Balance Due:
4,QQQ.QQ USD
4,000.00 USD
0.00 USD
4,000.00 USD
0.00 USD
4,000.00 USD
Terms: Payable upon receipt. Please reference the invoice and account number with your remittance. Our Tax ID Number is 95-3571558. Please fax Taxpayer Certification requests to (732) 667-957 6.
The Bank of New York Mellon Trust Company, N.A is located at 333 South Hope Street, Los Angeles, CA, 90071, United States.

Check Payment Instructions: The Bank of New York Mellon Corporate Trust Department
P.O. Box 392013
Pittsburgh, PA 15251-9013 Please enclose billing stub.

Details for Cordova Palms Community Development District Special Assessment Revenue Bonds, Series 2022-1

Flat Trustee
Annual Fee
Quantity	Rate	Proration	Subtotal	Total (USD)

4,000.00

Total
For the period: Jul 1, 2026 to Jun 30, 2027 Flat Fee

4,000.00	4,000.00

4,000.00

For:

From:
CORDOVA PALMS COMMUNITY DEVELOPMENT DISTRICT
475 WEST TOWN PLACE 114 ST AUGUSTINE, FL 32092
United States
The Bank of New York Mellon Trust Company, National Association
333 South Hope Street Los Angeles, CA, 90071 United States
Invoice Number: 00252-26-0144514
Invoice Date: Jul 15, 2026
Due Date: Aug 14, 2026
Account Number:
Cycle Date: Jul 15, 2026
Legacy Ref#: TXN2233890
Currency: USD

INVOICE
Total Payable Amount:
Current Period Subtotal: Current Period Tax: Current Period Total: Satisfied to Date: Balance Due:
2,QQQ.QQ USD
2,000.00 USD
0.00 USD
2,000.00 USD
0.00 USD
2,000.00 USD
Terms: Payable upon receipt. Please reference the invoice and account number with your remittance. Our Tax ID Number is 95-3571558. Please fax Taxpayer Certification requests to (732) 667-9576.
The Bank of New York Mellon Trust Company, N.A is located at 333 South Hope Street, Los Angeles, CA, 90071, United States.

Check Payment Instructions: The Bank of New York Mellon Corporate Trust Department
P.O. Box 392013
Pittsburgh, PA 15251-9013 Please enclose billing stub.

Details for Cordova Palms Community Development District Special Assessment Revenue Bonds, Series 2022-2

Flat Trustee
Annual Fee
Quantity	Rate	Proration	Subtotal	Total (USD)

2,000.00

Total
For the period: Jul 15, 2026 to Jul 14, 2027 Flat Fee

2,000.00	2,000.00

2,000.00

Turner
Pest Control
turnerpest.com
Turner Pest Control LLC PO Box 600323
Jacksonville, FL 32260-0323
904-355-5300

llill T":  [935218]
Cordova Palms COD 475 WTown Pl
Suite 114
St Augustine, FL 32092-3648
Approved 7/30/26 Jeff Johnson
Pest Control 001.320.57200.45300

\\.,.d,
I .1 ic·a11»1r	[935218]	904-759-8890
Cordova Palms COD Rich Gray
320 Cordova Palms Pkwy
St Augustine, FL 32095-0059

CPCM	Commercial Pest Control - Monthly Service

$144.55

SUBTOTAL	$144.55
TAX	$0.00
AMT. PAID	$0.00
TOTAL	$144.55

AMOUNT DUE	$144.55

TECHNICIAN SIGNATURE

?

Christy CUSTOMER SIGNATURE

Balances	m·cr 311 J,ws l'rrnn the date nl' sen ic'e nrnv he subject lo a btc fee  per mnnth i I?•ci per year) or the ma,irnrn;, allmv;d by law.
Customer <1?rc('\ tn pay al'l.:rnc<l c?pcn,{'s in the cYcnt or ci)lkl·ti()fl.
I liv1c·l1: ,h Ll!(l\\kd:,_:i· 1111: <;;1ti'-r,ll'l,··1: 1'!l1!1jl)dr11n ,,1 ,di ·?l·11,i,1"? 1, lidt·11·,l.
,\lid dC.'!1.-'l'	p:1: llk' -..·1·,,t ,ij '-.I._'[\ 1,:t..". :1·, \['l..',.JJ:,..·?l ,th1\,.'
YELLOWSTONE
INVOICE

Remit To:
Yellowstone Landscape PO Box 101017
Atlanta, GA 30392-1017

Invoice Due Date: August 26, 2026
Invoice Amount:	$2,804.25

$2,804.25

Invoice Total	$2,804.25

Bill To:
Cordova Palms COD c/o GMS-CF, LLC
475 West Town Place Suite 114
St. Augustine, FL 32092
Property Name:  Cordova Palms COD
Address:	Cordova Palms Parkway St. Augustine, FL 32095

Remit To:
Yellowstone Landscape PO Box 101017
Atlanta, GA 30392-1017

Invoice Due Date: August 26, 2026
Invoice Amount:	$732.90

July irrigation repairs-2026
Irrigation Repairs	$732.90

Invoice Total	$732.90
Approved 7/27/26 Jeff Johnson Irrigation Repairs 001.320.57200.44500

3733 Adirolf Rd
t;J) Jacksonville, FL 32207 (904)398-2852
Invoice

Date	Invoice#	
8/9/2026	68663	

	

Job No
P.O. Number
Terms
Ship
Via

Due on receipt	8/9/2026

Quantity
Item Code	Description
Amount

	Cordova Palms CDD***NEW DATE***			
370	CASS Certify	Load, read, convert files, CASS Certify addresses to enable	75.00	
		automation based postage rates: Create automation based sack/tray		
		tags & postal documents: format for inkjet addressing		
1	Form Layout	Form layout & preparation	37.50	
370	Printing	Laser 1 sheet front & back	129.50	
370	Fold	Fold Materials	23.84	
370	Insert	Insert one piece into #10 envelope, seal, sort and mail, Standard
Rate	33.38	
390	Printing	#10 Window envelope printed one color black ink	100.28	
370	Postage	Postage	288.60	

IIF

Total	$688.10

Invoice

Florida Waterways, Inc.
3832-010 Baymeadows Road
PMB 379
Jacksonville, FL 32257 Melissa Schwartz melissa@floridapond.com (904} 801 - 5253 ext. 2
Date: Invoice No.: Due Date:
08/01/2026
20775
08/31/2026

Cordova Palms Community Development District Governmental Management Services North Florida 475 WestTown Place, Suite 114
St. Augustine, Florida 32092
Approved 8/5/26 Jeff Johnson
Lake Maintenance 001.320.57200.44400

Total	$685.00 Balance Due	$685.00

If you have any questions about this invoice, please contact
Melissa Schwartz at melissa@floridapond.com or 904.801.LAKE (5253), Ext. 2 Thank You For Your Business!

Contract Administration - August 2026			2,208.33		2,208.33 Faoilily Management - August 2026 ··•.:': :.:· ··:.:·.::.': ·::.,. '.::.>. · ·::::::<·;.'·	·•••:·: :.\:: .'::,::-	::6,458.33	:·:.: 6,458.33
Pool Chemicals - August 2026	1,083.33	1,083.33
Poo1Maintenance-August2026  ........	··'· ·	· ·	.. :::•.•:::	•.,.. :::	·, ••• •	1,500.00 ..:· ··1,500,00
Janitorial - August 2026	1,000.00	1,000.00
Pool Repair - Replace Stenner Pump Roller Head ··:: "" ·: '· ": ·' •:.:••• "	• .. • •	• ·253,29 ·.::' ·•: 253.29

Total	 $·12,503.28 Payments/Credits		$0.00 Balance Due	$, 2,503.28

I

USA TODAY co.
LocaliQ	ACCOUNT NAME
Cordova Palms Cdd	ACCOUNT#
762049	INV DATE
07/31/26	
	INVOICE#
0007821933	INVOICE PERIOD
Jul 1- Jul 31, 2026	CURRENT INVOICE TOTAL
$921.28	
	PREPAY
(Memo Info)

$0.00	UNAPPLIED
(included in amt due)

$0.00	
TOTAL CASH AMT DUE*

$921.28	
BILLING ACCOUNT NAME AND ADDRESS

Cordova Palms Cdd 475 W Town PL# 114
Saint Augustine, FL 32092-3649	PAYMENT DUE DATE: AUGUST 31, 2026

Legal Entity: USA TODAY Media Corp,
Terms and Conditions: Past due accounts are subject to interest at the rate of 18% per annum or the maximum lef]al rate (whichever is less). Advertiser claims for a credit related lo rates incorrectly invoiced or paid must be submitted in wrilinf] to Publisher within 30 days of the invoice date or the claim will be waived. Any credit towards future advertising must be used within 30 days of issuance or the credit will be forfeited.
All funds payable in US dollars.			
BILLING INQUIRIES/ADDRESS CHANGES 1-877-736-7612 or smb@usatodayco.com	FEDERAL ID 47-2390983			
Immediate Action Required: Enroll in E-lnvoicing. USA TODAY Co. has discontinued mailed invoices as we move to paperless billing. If you received this by mail, enroll today to avoid invoice delivery interruption:
https://gcil.my.site.com/financialservicesportal/s/e-invoicing.				

USA TODAY CO..
*LocaliQ	ACCOUNT NAME

Cordova Palms Cdd	ACCOUNT NUMBER

762049	INVOICE PERIOD

Jul 1-Jul31,2026	INVDATE
07/31/26	

As an incentive for customers, we provide a discount off the total invoice cost equal to the 3.99% service fee if you pay with Cash/Check/ ACH. Pay by Cash/Check/ACH and Savel
Total Cash Amount Due Service Fee 3.99%
*Cash/Check/ACH Discount
*Payment Amount by Cash/Check/ACH Payment Amount by Credit Card
$921.28
$36.76
-$36.76
$921.28
$958.04

Iii

PLEASE DETACH AND RETURN THIS PORTION WITH YOUR PAYMENT
ACCOUNT NAME
Cordova Palms Cdd	ACCOUNT NUMBER
762049	INVOICE NUMBER
0007821933	AMOUNT PAID				
CURRENT DUE
$921.28	30 DAYS PAST DUE
$0.00	60 DAYS PAST DUE
$0.00	90 DAYS PAST DUE
$0.00	120+ DAYS PAST DUE
$0.00	UNAPPLIED PAYMENTS
$0.00	TOTAL CASH AMT DUE*

$921.28	
REMITTANCE ADDRESS (Include Account# & Invoice# on check)	TO PAY BY PHONE PLEASE CALL:	TOTAL CREDIT CARD AMT DUE					
	1-877-736-7612	$958.04					
USA TODAY Media Corp.							
							
PO Box 631244
Cincinnati, OH 45263-1244	To sign up for E-mailed invoices and online payments please go to https.:i/_gcilmy_,_5ite?com,t'finandaIserllicespoJial,lsi						
0000762049000000000000078219330009212867177
USA TODAY co®
*LocaliQ
AFFIDAVIT OF PUBLICATION
Courtney Hogge Courtney Hogge
Cordova Palms CDD c/o GMS, LLC
475 W. Town Place, Suite 114
St. AUgustine FL 32092

STATE OF WISCONSIN, COUNTY OF BROWN

Before the undersigned authority personally appeared, who on oath says that he or she is the Legal Coordinator of the St Augustine Record, published in St Johns County, Florida; that the attached copy of advertisement, being a, was published on the publicly accessible website of St Johns County, Florida, or in a newspaper by print in the issues of, on:

SAG St Augustine Record 07/17/2026

Affiant further says that the website or newspaper complies with all legal requirements for publication in chapter 50, Florida Statutes.
Subscribed and sworn to before me, by the legal clerk, who is personally known to me, on 07/17/2026

PO Box 631244 Cincinnati, OH 45263-1244

Loga!Clork?

Notary, State of WI, County of Brown
y;· [<:;·
My commission expires

Publication Cost:	$654.80		
Tax Amount:	$0.00		
Payment Cost:	$654.80		
Order No:	12485609	# of Coples:	
Customer No:	762049	1	
PO#:			
THIS IS NOT AN INVOICE!
Please do110( usethisform/or pay111e11/ remitta11ce.

Page 1 of 2

If

USA TODAY CO®
*LocaliQ

PO Box 631244 Cincinnati, OH 45263-1244
AFFIDAVIT OF PUBLICATION
Courtney Hogge Courtney Hogge
Cordova Palms COD c/o GMS, LLC 475 W. Town Place, Suite 114
St. AUgustine FL 32092

STATE OF WISCONSIN, COUNTY OF BROWN

Before the undersigned authority personally appeared, who on oath says that he or she is the Legal Coordinator of the St Augustine Record, published in St Johns County, Florida; that the attached copy of advertisement, being a Public Notices, was published on the publicly accessible website of St Johns County, Florida, or in a newspaper by print in the issues of, on:

SAG St Augustine Record 07/07/2026 SAG staugustine.com	07/07/2026

Affiant further says that the website or newspaper complies with all legal requirements for publication in chapter 50, Florida Statutes.
Subscribed and sworn to before me, by the legal clerk, who is personally known to me, on 07/07/2026

Notary, Sfate of WI, County of Brown
	c;;·	
My commission expires

# of Coples:
1

THIS IS NOT AN INVOICE!
Please do notuse thisformfor payme/11remitla!fce.
MARIAH VERHAGEN
1		Notary Public State of Wisconsin

NOTICtor RUlU.fA)(llll"l
R(dAM>INOTHE ll.t\'1$Et> AtJU:$
<>rPRDCt:ou,n=OF1H!
<;OA.DOVA PALMS COMMUNITY
P?V?lOl'MfN'J PISTR\t;:T
II"\ O?<ord?n<e 1\;ih Ct-ipt?rJ 110
???ct.:i!.?r1J!..i{'1??rt·???r1?'= 6ht;1: qp.-r.•rnt o:iol?t (th? 'Ohtdtl') ht-rtl.1,' g;•,es lhe p?l,\'ii; no\l?e of !h
:?\1fid 1fu!t?;l!)J}\ p)??e/1/r?P"IH?? "l'rQpUtd lh1I?•,. Tl",t Propoud JN'e l\t.mlar I? 20lu•Ol. Prlo• n?l;,;;e of 11-1'e <Je.\olopp;tnl altlh'e
1?::::fl.0xi;?1lttu?tR::;,?l)ob?j??!
J0,2026.
A pvt,\?'(: hurir.g o\'.\I I;;: ("Qnducled
?io??j.f0J{i,?{s:t•,_vi?t.St 1\hi?
2.oJ? "t 11:110 vn.  at. th• s1.
?:,l,•"?:1?At??t ?l.u'A?;?•,ilnlt?
Flothh JJOU ret.ithe le> tht ldO?* tlon or the P1oposed Ru'?. P.ith•!nt to '3'.e{llQns  ISQ.()11(?)  Jor,d
19001)()}, l,?1id-J .$10/,.,ll'S, lhe
PIQpOttd Ru!? V\;11 Ml ftQ\.l're. lt9?1l.1(,\'f!fllllHtatlo;1,
n,t !l.l<r-m,ry ol, pu1pose 11vJ eHe.n ,;,I lhll' •ll•;1ed Ru'u of Pryte.0:,,.ire. h \,;, prc;•,i.fe !Qreffi?h;nt
,1r,d d{e(ti?>¢ o:?uk1. openliwn,

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119.07, 119.0701, 120.54.1205'.f.?:.
H0.?.4.35, 12(1.SQ, 1lQ,ti9, 110.&1,
18).(153,  1.69.091,  1w ooa,
?;g:??j: l!iO i?:o?;(I l),
2ssos.  2ss os1e,  2ss.os2s,
255.JO,  1a6.0105,  2ll!i.Ol 1,
ii:6012,  2U,01\j,  i8iQl\4, 28:t.OH, "2i11.0S$, 1r.d 281.Q?,
F/1;,rJd1:rs1ol11(,H.
A .sl.ih!>nl!.r,t ot eitl,r,H-e:d t.!.gul?.
\Qr{ (QUt. H <lt-llr,ttl In Se,;tlon 120,,S41(2), fJ¢rl(I) 5tJNln, h:ii,
?1!!)?!;? PJ???t1. t;???1eo?o??!
....lj.h?$ ta PIQ\-kle. tt:e o:t1rid v.ilh
fof;0P,il:i'n':,i.?. 10??'fll
St:.:.tlQI\  120.S-11(1},  F/iuf.:b
SOl-..tu, IT.US\ do $0 lri IHlHn?
·,,:1k'n tnv,ty one. {lt) d,:r"l afar pub'rt.atlt.TI or tt\11 Mlillt 10the Oli.t1icl 1.1:,"1g111't Ofi't(t!;, r,;,1mor?lnfo1fl\-1tl,;,.'lf!g:trd•ngtl-;!!! riu'o!'< ho1i119. lht- f'rop?s?d Ru!?,
:?Jo,}.;!:,?{1.?11
m?nh, If ?n/, p'l!:.tl!- t()nl.ltl lhe p;ltricl t.f?iugu c/o GoY?rnm,!.l\l-"I thl\,9,rr.fr,\ St'n-k?•,s, U,C', -0? Wtil 1o,m -Ph<t-, $vii" 114, SI. Au1uH!l\t-, f!otlda :12091,	19041
r,??·1gf,?·,1,t???;-ir???r,?m
???to\l}?ttt:i?l.':ll ;i;(?Q1?1i?; 1pHiflrdonlhe1e(o1<1atthelmrr•  ir.9 ,-i1h?1.1t JddilioNI ne,!Ti;e- If
.i<';j,:Hlt(hOOlts Jppt?l &r.yd?<l-t£an of the B9ird "ah ,upecl to ar.r ll'?H?r t;Qn$IQ'e.red ?t lhe i:,vb1k
!'ln1fn9, 1V(h Pt'IIQn ?,:it n,:.id a
???o:,? t{c.o??fr.gf,ro!:.:?;'???h1?r.:
\'ilrbitlm retord orthe jl,roC!!;t.d,r,tji Is m't;;le v.t,',,;;h ln{l11des tt-.ti teH!• mo-r.y a<1d c'(ldt11ce vpvn '"'hh:.h
??;?;??::ln?.??l,f o?)J?t?,?,,??!
?;1b??,;??f=???!!?!??i?&1·c ?tjl• J>Ull\1)1'11 10 lhe p1,;,..,h!oM ol lhe
),n"tlkiM 'l'lth Din'o!f,tlH Ai:t, any pHS-:>r, ro!.tp',lng spt-chl ,t(C(,JNt\Q•
?:?1:i:\\ :tat?::.!b?1?\?, t{.}J/:i,
Vl"pl:ttr-u,t ihti\l!,j tQn\1ct lh?
o:ttdtl lhn19t.•s ornu al leal't
??:?r:t??!S??\ti???ttt:1f1?;??
:r.:tf??ri??P.t?;:1-St??):t'1clr.0JJ6! 9:55•9111 or I MO•YH-8110 for ;1[,J
ll\ t¢nUtlin'] th?Di1trr(t µa?9e•·?
Offott'!.
Dit.'el l?Ujh'ln, o:ttri(t U?r,Jgl:'I Co1Qoni Pa•-m? CQ:rm11"ity I.Je.tlormu1\ DiH1l,;;t ltunoat1?!Ju!17.2◊U
USA TODAY CO@
*LocaliQ

PO Box 631244 Cincinnati, OH 45263-1244
AFFIDAVIT OF PUBLICATION
Courtney Hogge Cordova Palms Cdd 475 WTown PL# 114
Saint Augustine FL 32092-3649

STATE OF WISCONSIN, COUNTY OF BROWN

Before the undersigned authority personally appeared, who on oath says that he or she rs the Legal Coordinator of the St Augustine Record, published in St .Johns County, Florida; that the attached copy of advertisement, being a Public Notices, was published on the publicly accessfble website of St Johns County, Florida, or in a newspaper by print in the issues of, on:

SAG St Augustine Record 07/24/2026 SAG staugustine.com	07/24/2026

Affiant further says that the website or newspaper complies with all legal requirements for publication in chapter 50, Florida Statutes.
Subscribed and sworn to before me, by the legal clerk, who is personally known to me, on 07/24/2026

CORDOVA PALMS COMMUHITY DEVELOPMENT DISTRICT NOTICE OF PUBLIC !{EARING TO
CONSIDER THE ADOPTION OF TH6 FISCAL YEAR	PROPOSED DUDGET(S)I AND IIOTICft OF R?GULAR 80Allb OF SUPERVI• SORS' MEETING.
Th• Board of Supervisors ("Board")
of the Cordova Palms community Development District C'Dfstrict") will hold a publlc hearing and regu· lat meeting as follows:
DATE: AU9ust 13, 2026
TIME: 10:00 a.m.
LOCATION: St. Augustine Airport Authority
4730 Cata Cola Way
St. Augustine, Florida 32095
The purpose of the public hearing ls to tecel<Je comments aod objec-tions on tho adoption of th? District's proposed budget(s) for the fiscal year beginning October 1, 2026, and ending September 30,
??2i?:?d0?0e5:tfn?u?f\t??- ?1?i71??
will also be held at the above lime
where lhe Board may conslder any other business that may properly come before It. A copy or the agenda and Proposed Budget may be obtained at the offices of the District Manager, Governmental Management Services, 476 Wost Town Place, Suite 114, St. Augus-tine, Florida 32092, (904) 940-5850 ('District Manager'• Offlce•i, during nounal busfness hours, or by
h??i???7/t??do????lf???dd.?????e at
??:r??lct?:ar??tff?d.r;;?e??Wl •b; conducted in accordance with the provisions of Florida law. The public hearing and/or meetfng rnay be continued In progress to a date, time certain, and place lo be spccl? fled on the tecord at the public hearing and/or meeting. There m$Y
be occasions when Board Supervi? sors or District Staff may partlcl? pate by speaker telephone.
Any person requiting special accommodations at the pllbflc hearing or meatlng because of a dlsablllty or physical impairment should  contact  the  District
?1??t9(?,) h???;?,1?? t???? !?blfl?
hearing and meetfng. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7·1·1, or 1·800•955•B77t (TTY)/ t-B00-956-8770 (Voice), for
aid in contactln? the District Manager's Office,
Each parson who decides to appeal any decision made by the Board with respect to any matter consid-ered at the publlc hearing or meet·
Notary, State of WI, County of Brown
?- {_S·
My commission expires

Publication Cost:	$109.44	
Tax Amount:	$0.00	
Payment Cost:	$109.44	
Order No:	12486639	
Customer No:	762049	
PO#:		
THIS IS NOT AN INVOICE!
Please do1101 ttse thisformfor payment re111itta11ce.
Z6

# of Copies:
1
Ing is advised that person will need
a record of proceedings and that accordingly, the person rnay need to ensure that a verbatim record of the proceedings Is made, indudlng the testimony and evldenGe \.lpon which such appeal is to be based. baniel Laughlin, District Manager

Io/

YELLOWSTONE
1	W.:ll?ll•Wtlii\lltitlil:±

Bill To:
Cordova Palms COD c/o GMS-CF, LLC
475 West Town Place Suite 114
St. Augustine, FL 32092
Property Name:  Cordova Palms COD
Address:	Cordova Palms Parkway St. Augustine, FL 32095
INVOICE

Remit To:
Yellowstone Landscape PO Box 101017
Atlanta, GA 30392-1017

Invoice Due Date: August 31, 2026
Invoice Amount:	$13,720.00

Monthly Landscape Maintenance August 2026	$13,720.00

Approved 8/5/26 Jeff Johnson
Landscape Maintenance 001.320.57200.44200
Invoice Total	$13,720.00

I

Should you have any questions or inquiries please call (386) 437-6211.
Yellowstone Landscape I Post Office Box 849 I Bunnell FL 32110 I Tel 386.437.6211 I Fax 386.437.1286
I ii 	•I

 INVOICE 
Remit to: DCCM Infrastructure, Inc.
7 Waldo Street St. Augustine, FL 32084 904.826.1334, Option 2

Cordova Palms COD Daniel Laughlin
C/O Governmental Management Services 475 WestTown Place, Suite 114
St. Augustine, FL 32092
Project Manager August 07, 2026 Project No: Invoice#
Patrick Miller

0000074748.0000
195513
Project	0000074748.0000	26010.00 - Cordova Palms COD This invoice includes charges for tasks performed for your project, including:
District manager coordination Site inspection
Please call Patrick Miller if you have any questions or concerns regarding your project. For billing inquiries, please contact our Accounting Department.
Professional Services through July 31. 2026 	
Phase	0001	Engineering Services

Sr. Project Manager 1
Total Labor
Hours
4.50
Rate
260.00
Amount
1,170.00

1,170.00

Total Due Upon Receipt:	1,170.00

Billed to Date
Current Due	Prior Billed	Billed to Date
Labor	1,170.00	3,547.50	4,717.50
Expense	0.00	21.68	21.68
Totals	1,170.00	3,569.18	4,739.18

DCCM  I TxEng F-257  I 1710 Seamist Dr, Houston, TX 77008  I 713.869.3433  I DCCM.com
Approved 8/13/26 Jeff Johnson
General Facility Maintenance
DoodyCalls of Jacksonville
3948 3rd Street S, #442 Jacksonville Beach, FL 32250 904-832-4549

BILL TO	INSTRUCTIONS

Cordova Palms COD
320 Cordova Palms Parkway Saint Augustine, FL 32095
. Email: CC:
jjohnson@rmsnt.com

Qty	Date	Description	Unit Price	Total	
1	8/12/2026	Roll Bags - case - 2000ct.	$43.00	$43.00	
1	8/12/2026	Cannister Liner Bags - case - 200ct	$65.00	$65.00	

					

					

					

					

					
		Exempt			

SUBTOTAL		$108.00	
SALES TAX	0.0%	$0.00	
SHIPPING & HANDLING			
TOTAL DUE		$108.00	

Thank you for your business!
Governmental Management Services, LLC
475 West Town Place, Suite 114 St. Augustine, FL 32092
Invoice

Bill To:
Cordova Palms COD 475 West Town Place Sulte114
St. Augustine, FL 32092
Invoice#: 156
Invoice Date: 7/31/26
Due Date: 7/31/26
Case:
P.O. Number:

Description	Hours/Qty	Rate	Amount

CORDOVA PALMS COO

GOVERNMENTAL MANAGEMENT SERVICES, LLC FACILITY ATTENDANT
Qty,/Hours	Description	Ram	Amount

53.63	Facility Attendant	$	27.50	$ 1,474.83

Covers July 2026

TOTAL DUE:	$ 1,474.83
CORDOVA PALMS COMMUNITY DEVELOPMENT DISTRICT GOVERNMENTAL MANAGEMENT SERVICES, LLC FACILITY ATTENDANT BILLABLE HOURS FOR JULY 2026

Date	Hours	Employee	Descrlpllon	
7/3/26	6	A.A.	Completed daily checklist, returned calls and emails	
7/4/26	5.75	A.A.	Completed daily checklist, returned calls and emails	
7/5/26	3.55	A.A.	Completed daily checklist, returned calls and emails	
7/18/26	6.5	L.A.	Completed daily checklist, returned calls and emails	
7/19/26	6.15	L.A.	Completed daily checklist, returned calls and emails	
7/24/26	7.3	A.A.	Completed daily checklist, returned calls and emails	
7/25/26	5.79	A.A.	Completed daily checklist, returned calls and emails	
7/26/26	5.65	A.A.	Completed dally checkllst, returned calls and emails	
7/27/26	6.94	A.A.	Completed daily checklist, returned calls and emails	
GRAND TOTAL	53.63	

July 2026	1
Governmental Management Services, LLC
47i; Wes! Town Pince, Sulla 114
SI. Augusllno, FL 32092

BIii To:
Cordova P11lms ODD 476 Wosl Town Place Sulla 114
SI, Auousllne, FL 32092
Invoice
Invoice II: 167
lnvoloo D1110: 8/14/26 Due Dato: 8/14/26
Case:
P.O. NumboI·:

Total	$3,744.00
Pnyments/Credlts		_$0.00 Balance Due	$3,744.00
GMS	CORDOVA COMMUNITY DEVELOPMENT DISTRICT MAINTENANCE BILLABLE HOURS
FOR THE MONTH OF JULY 2026

Date	Hours	Employee Description

7/15/26	T.W.	Blew leaves and debris off pool deck, patio, walkways and courts, slraighlened and
organized pool deck and patio fumllure, checked and changed all trash receptacles 7/16/26	1	T.W.	Slralghlened and organized pool deck and patio fumllure, blew leaves and debris
off pool deck, patio, walkways and courts, removed debris around amenlly center and pool, emptied and restocked dog waste receptacles
7/17/26	1	T.W.	Blew leaves and debris off pool deck, patio, walkways and courts, straightened and
organized pool deck and patio furniture, checked and changed all !rash receptacles, emptied and restocked dog waste receptacles
7/20/26	8.25	M.B.	Raked playground area, slralghtened and organized pool deck and patio furnllure,
blew leaves and debris off sidewalks, plckleball courts and pool deck, removed debris along Cordova Parkway and lakes one and two, checked and changed all trash receptacles, emptied and restocked dog waste receptacles
7/22/26	4	M.B.	Removed spiderwebs from building, blew leaves and debris off pool deck and sidewalks, removed debris around lakes two and three, checked and changed trash receptacles, emptied and restocked dog waste receptacles
7/24/26	8	M.B.	Blew leaves and debris off pool deck, pickleball courts and sidewalks, straightened and
organized pool deck and patio furniture, lixed drain in men's restroom sink, removed debris along Cordova Parkway and lakes four and five, checked and changed lrash receptacles, emptied and restocked dog waste receptacles
7/27/26	8	M.B.   Straightened and organized pool deck and patio furniture, blew leaves and debris
off pool deck, patio and walkways, removed debris around lakes three, four and six, removed debris around amenity center, pool deck and parking tot, checked and changed trash receptacles, emptied and restocked dog waste receptacles
7/29/26	4	M.B.	Raked playground area, cleaned all windows, removed debris around amenity center,
pool deck and courts, checked and changed trash receptacles, emptied and restocked dog waste receptacles
7/31/26	8	M.B.	Put up signs al lakes, blew leaves and debris off pool deck, plckleball courts and
sidewalks, removed debris around amenity center, pool deck, common areas and roadways, checked and changed trash receptacles, emptied and restocked dog waste receptacles

TOTAL   43.25  

MILES		0	
'MIieage ts reimbursable per section 112.061 Florida Statutes MIieage Rate 2009-0.445

CORDOVA	1
MAINTENANCE BILLABLE PURCHASES
Period Ending 8/05/26

DISTRICT
CP	QAig	SUPPLIES	PRICE	 EMPbOY§E	
Cordova Palms					
	6126/26	24" Naullcal Wall Clock	67.34	C.B.	
	6/28/26	Constant Contact Monthly Fee	55A1	C.B.	
	6129/26	Gym Wipes 4pk (2)	231.61	J.J.	
	717/26	Peloton Monthly Fee	61.94	R.G.	
	7110/26	3 Reams Printer Paper	24.48	C.B.	
	7/15/26	Lamnallng Sheets 100pk	25.70	C.B.	
	7/16/26	Microfiber Towels 24pk (3)	51.37	J.J.	
	7/16/26	42 Gallon Trash Bags 50cl (2)	73,42	J,J,	
	7/16/26	6x50 SS Pan PH Screw (2)	9.72	J.J.	
	7/16/26	6x60 SS Pan PH Screw (2)	9.72	J.J.	
	7/21/26	1Bx18 Signs for Ponds (8)	646.36	J.J.	
	7/29/26	Clamps (10)	12.01	J.J.	
	7/29/26	Knife	12.21	J.J.	
	7/29/26	Simple Green (2)	13.42	J.J.	
	7/29/26	13 Gal Trash Bags 200ct	23.23	J.J.	
	7/29/26	Paper Towels	27.52	J.J,	
	7/31/26	Concrete	25.67	J.J.	
	7/31/26	4x4	96.81	J.J.	
	7/31/26	Washers	3.84	J.J.	
	8/5/26	Prizes for Back lo School Pool Party Event	109.73	C.B.	
			
TOTAL  $1,581.50