VILLAGEWALK OF BONITA SPRINGS COMMUNITY DEVELOPMENT DISTRICT

LEE COUNTY Regular Board Meeting
APRIL 21, 2026
3:00 P.M.

Special District Services, Inc.
27499 Riverview Center Boulevard, #253 Bonita Springs, FL 33134

www.villagewalkofbonitaspringscdd.org 561.630.4922 Telephone 877.SDS.4922 Toll Free 561.630.4923 Facsimile

AGENDA VILLAGEWALK OF BONITA SPRINGS
COMMUNITY DEVELOPMENT DISTRICT
Town Center at VillageWalk of Bonita Springs 15321 Latitude Drive
Bonita Springs, Florida 34135
REGULAR BOARD MEETING
April 21, 2026
3:00 p.m.

Call to Order
Proof of Publication…	Page 1
Establish Quorum
Additions or Deletions to Agenda
Comments from the Public for Items on the Agenda
Approval of Minutes
April 2, 2026 Regular Board Meeting…	Page 2
New Business
HOA Report Discussion…	Page 5
Update on Chair Meeting 4/9 with KW
Consider Removal of Plastic in Lake by Tennis Courts
Discussion Regarding Enforcement of Swimming Pool Discharges
Discussion Regarding Engineering Contract & Scope of Work…	Page 21
Consider Resolution No. 2026-01 – Adopting a Fiscal Year 2026/2027 Proposed Budget…	Page 25
Old Business
Administrative Reports
Manager’s Report
Next Meeting Date – May 19, 2026
Engineer’s Report
Attorney’s Report
Update on Pothole Status
Comments from the Public for Items Not on the Agenda
Board Member Comments
Adjourn

Publication Date 2026-04-10

Subcategory Miscellaneous Notices

VILLAGEWALK OF BONITA SPRINGS COMMUNITY DEVELOPMENT DISTRICT
NOTICE OF REGULAR BOARD OF SUPERVISORS MEETING
The Board of Supervisors (Board) of the VillageWalk of Bonita Springs Community Development District (District) will hold a Regular Board of Supervisors Meeting on April 21, 2026, at 3:00 p.m. at the Town Center at VillageWalk of Bonita Springs located at 15321 Latitude Drive, Bonita Springs, Florida 34135 where the Board may consider any business that may properly come before it. A copy of the agenda may be obtained at the offices of the District Manager, Special District Services, Inc., 27499 Riverview Center Blvd., #253, Bonita Springs, Florida 34134, (941) 786-3726 (District Managers Office), during normal business hours, or by visiting the Districts website at www.villagewalkbonitaspringscdd.org.
The meeting is open to the public and will be conducted in accordance with the provisions of Florida law. The meeting may be continued to a date, time, and place to be specified on the record at the meeting. There may be occasions when Board Supervisors or District Staff may participate by speaker telephone.
Any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Managers Office at least forty-eight (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 Managers Office.
Each person who decides to appeal any decision made by the Board with respect to any matter considered at the meeting is advised that person will need a record of 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.
Meetings may be cancelled from time to time without advertised notice. Kathleen Meneely
District Manager
VILLAGEWALK OF BONITA SPRINGS COMMUNITY DEVELOPMENT DISTRICT
April 10, 2026

Page 1

VILLAGEWALK OF BONITA SPRINGS COMMUNITY DEVELOPMENT DISTRICT REGULAR BOARD MEETING
APRIL 2, 2026

CALL TO ORDER

The April 2, 2026, Regular Board Meeting of the Village Walk Community Development District (the “District”) was called to order at 3:06 p.m. at the Town Center at VillageWalk of Bonita Springs located at 15321 Latitude Drive, Bonita Springs, Florida 34135.

PROOF OF PUBLICATION

Proof of publication was presented that notice of the Regular Board Meeting had been published in the Naples Daily News on March 23, 2026, as legally required.

ESTABLISH A QUORUM

A quorum was established with the following Supervisors present:

Chairperson	Greg Janiec	Present	
Vice Chairman	Jerry Robinson	Present	
Supervisor	Dan Ellabarger	Present	
Supervisor	JB Schuetz	Present	
Supervisor	Clay Robinson	Present	

Staff members in attendance were:

District Manager	Kathleen Meneely	Special District Services, Inc.	
General Counsel	Wes Haber (via phone)	Kutak Rock	

It was noted that Ted Tryka of LJA Engineering was present in the audience.

ADDITIONS OR DELETIONS TO THE AGENDA

There were no additions or deletions to the agenda.

COMMENTS FROM THE PUBLIC FOR ITEMS NOT ON THE AGENDA

There were no comments from the public for items not on the agenda.

APPROVAL OF MINUTES
February 17, 2026, Regular Board Meeting

The February 17, 2026, Regular Board Meeting minutes were presented for consideration.

Page 1 of 3

A motion was made by Mr. C. Robinson, seconded by Mr. Schuetz and passed unanimously approving the minutes of the February 17, 2026, Regular Board Meeting, as presented.

NEW BUSINESS
Presentations by District Engineer Proposers

Ms. Meneely reminded the Board that the current District Engineer had submitted his resignation effective at the end of March and that a Request for Qualifications (RFQ) had been published.

Mr. Haber provided an overview of the Consultant’s Competitive Negotiation Act process.

Ted Tryka of LJA Engineering provided a presentation regarding his firm’s qualifications, experience, and approach to providing district engineering services. Discussion included responsiveness, water management, and erosion control strategies.

It was noted that APEX Engineering did not attend the meeting as required by the RFQ.

Discussion and Ranking of Proposers

A discussion ensued regarding the qualifications of the responding firms and whether to re-advertise the RFQ. The Board decided to proceed with ranking due to timing concerns related to the erosion study.

A motion was made by Mr. Janiec, seconded by Mr. J. Robinson and unanimously passed ranking LJA Engineering as the top-ranked firm and APEX Engineering as the second-ranked firm, and authorizing staff to negotiate a contract with LJA Engineering.
A motion was then made by Mr. Ellabarger, seconded by Mr. C. Robinson and unanimously passed authorizing Chairman Janiec to participate in the negotiations of the engineering contract and is authorized to execute the agreement.

OLD BUSINESS
There were no Old Business items to come before the Board.
ADMINISTRATIVE MATTERS
Manager’s Report
Ms. Meneely advised that the next meeting was scheduled for April 21, 2026.
Engineer’s Report

There was no Engineer’s Report at this time.

Attorney’s Report

There was no Attorney’s Report at this time.

COMMENTS FROM THE PUBLIC FOR ITEMS NOT ON THE AGENDA

Page 2 of 3

There were no comments from members of the public for items not on the agenda.

BOARD MEMBER COMMENTS

The Board Members discussed the importance of proceeding promptly with the lake bank erosion study.

ADJOURNMENT

There being no further business to come before the Board, a motion was made by Mr. Janiec, seconded by Mr. Ellabarger and passed unanimously adjourning the Regular Board Meeting at 4:20 p.m.

Secretary/Assistant Secretary	Chair/Vice-Chair

Page 3 of 3

Analysis of Village Walks April 2026 Water Test Results

Introduction:

Season: Spring Sampling Date: 3/31/2026
Sampling Sites: Pond 40 (NW), Pond 2 (Central), Pond 12 (SE)

Results Summary
Total Phosphorus (TP)
Reasonable range = 100 μg/L
2 out of 3 ponds had elevated phosphorus concentrations. Pond 2 had a value of 235 μg/L and Pond 12 was 135 μg/L. This can be caused by factors such as rain, runoff, decaying plant material, or fish waste. We will continue to monitor this.
Pond 40 remains consistent with low concentrations of phosphorus.
The values of “zero” or “undetectable” doesn’t mean there is no phosphorus in the water, it simply means the value is outside the limits of the lab equipment.
It could also possibly mean these nutrients were taken up by any submersed aquatic vegetation (SAV), or phytoplankton at the time of water sampling.

Total Nitrogen (TN)
Reasonable range= 2 mg/L
Ponds 2 and 12 have steadily increased, while Pond 40 has decreased. They are still within the reasonable range, so there is no concern with these values.
All ponds together had values between the ranges of 0.7 and 1.17 mg/L.

Chlorophyll-A (Chl-a)
Reasonable Range= 40 mg/L
2 of 3 ponds were within the reasonable range.
Pond 40 has increased since last quarter, but Pond 2 has remained consistent.
Pond 12 is above the reasonable range with a value of 54.3 mg/L. We are currently treating hydrilla and naiad in the pond which could be the cause of the high nutrient levels.
The ponds had values that ranged between 22.3 and 54.3 mg/L.

Fecal Coliform
Reasonable range= 70 CFU/100ml
2 out of 3 ponds were within the reasonable range.
Pond 12 had a value of 80 CFU/100ml. This is often caused by wildlife (birds) or runoff.
Ranges were 10 to 16 CFU/100ml
No immediate action is needed, but we will continue to monitor these levels.

pH
Reasonable Range= 6.5- 8.5
All ponds were elevated above the reasonable range.
The ponds are more basic than normal, but this is typical for Florida ponds, especially during the dry season.
Ranges were between 9.5-9.7
No action is warranted yet; we will continue to monitor this.

Temperature
Reasonable range = 70-85°F
All three ponds were within the reasonable range, measuring between 78.1 and 78.6°F
These warmer readings are expected for spring sampling and represent a seasonal shift into summer temperatures.

Turbidity
Ideal range = 0-5 NTU
Acceptable range = 5-10 NTU
All ponds were within the acceptable range for stormwater ponds.
This means the water is more cloudy than normal which can be caused by fish activity, wind and wave action, or low water levels.
Values range from 7.51-8.75 NTU.

Electrical Conductivity
Reasonable range= 0-800 μS
All of the ponds are within reasonable range.
These results indicate a healthy balance of minerals. We may see these values increase as we get more frequent rainfall.
Values range from 428-534 μS.

Dissolved Oxygen
Reasonable range= 5-11 mg/L
All ponds were within the reasonable range.
Due to the water levels, testing in January was completed differently than this quarter. Testing was done in a different location than on our map, and we did not get as deep of readings at some ponds.
Values range from 4.97-8.9 mg/L.

Conclusions/ Recommendations
Overall, the ponds are in good condition, with most parameters falling within the normal or acceptable ranges. Phosphorus levels were elevated, which can lead to algae growth. Nitrogen levels are within range, but show a slight increase compared to previous sampling, which may contribute to algae blooms over time. This is supported by elevated chlorophyll-a concentrations, indicating an increase in algal activity, particularly in Pond 12.

Turbidity levels are above the ideal range, meaning the water is somewhat cloudy, likely due to natural factors such as sediment disturbance, fish activity, or wind. Additionally fecal coliform bacteria levels are higher than typical recommended ranges, which is common in stormwater ponds and often linked to wildlife and runoff.

At this time, none of these conditions require immediate corrective action; however, several trends – particularly increasing phosphorus, nitrogen, and chlorophyll levels – should be monitored as we move into the wet season, when nutrients and biological activity typically increase.

Thank you,
Carly Centnarowicz
Carly Centnarowicz Aquatic Biologist

117

μg/L

250

Total Phosphorous
235

200

150

135

117

100

50

0	0	0	0

0	0	0

0

0

0

NW

Central

SE

Jan-25	Oct-25	Jan-26	Apr-26

Total Nitrogen

2.5

2

1.5

1.17

0.98

1.02

1

0.81

0.8

0.88

0.85

0.89

0.65

0.7

0.73

0.56

0.5

0

NW

Central

SE

Jan-25	Oct-25	Jan-26	Apr-26

mg/L

A measurement of both inorganic and organic forms of phosphorous.

A measurement of both organic and inorganic forms of nitrogen.

41.8

42.7

54.3

Depth (ft)

mg/L

Chlorophyll a

60

54.3

50

41.8

42.7

40

29.4

30

25.8

24.9

22.3

20

17.8

18.7
12.5	12.5

10

3.56

0

NW

Central

SE

Jan-25	Oct-25	Jan-26	Apr-26

A measurement of the phytoplankton in a waterbody.

(DO - mg/L)

0

1

2

3

4

5

6

7

8

9	10	11	12	13

0

2

4

6

8

10

12

(Oct. '25) NW

(Oct. '25) Central

(Oct. '25) SE

(Jan. '25) NW

(Jan. '25) Central	(Jan. '25) SE	(Jan. '26) NW	(Jan. '26) Central
(Jan. '26) SE	(April. '26) NW	(April. '26) Central	(April. '26) SE

A measure of the amount of dissolved oxygen dissolved in a waterbody.

μg/L

216

320

214

166
153

235

440

135

Total Phosphorous

500
450
400
350
300
250
200
150
100
50
0

NW

Central

SE

Sep-20  Apr-21  Sep-21  Apr-22  Sep-22  Apr-23  Sep-23
Jun-24  Sep-24  Apr-25  Jan-25  Oct-25  Jan-26  Apr-26

Total Nitrogen

2.5

2

1.5

1

0.5

0

NW

Central

SE

Sep-20  Apr-21  Sep-21  Apr-22  Sep-22  Apr-23  Sep-23
Jun-24  Sep-24  Apr-25  Jan-25  Oct-25  Jan-26  Apr-26

mg/L

20

1.05

20
20
20
20
20

1.26

1.09

0

0
0
0

0.92
0.94
0.86
0.92
1.06

20

83.1

20
20
20

1.4
1.38

90

0
0

1.17

20
20
20
20
20

1.12

1.49

1.16
1.02
1.24

100

2.05

0
0

1.04

1.1

117

0.89
0.98
1.02

0

A measurement of both inorganic and organic forms of phosphorous.

0.77

0.7

0.84
0.87

0.62
0.42

0.99

0.56
0.65

0.81

0.7

0.64

0.41

0.97

0.73
0.8

0.88

0.89

0.52

0.85

A measurement of both organic and inorganic forms of nitrogen.

7.4

6.5

41.8

42.

54

mg/L

9.35
0
2.67
1.78
5.34
2.67
6.23
0
28.5
7.12
3.56
17.8
12.5
22.3

13.4
1.34
6.68
2.67
16.9
13.4
8.01
8.01
37.4
22.7
18.7
12.5
25.8
24.9

12.7
6.01
23.4
16
17.8
23.6
15.1
11.6
31.2
36.5
41.8
29.4
42.7
54.3

Chlorophyll a

60

50

40

30

20

10

0

NW

Central

SE

Sep-20  Apr-21  Sep-21  Apr-22  Sep-22
Jun-24  Sep-24  Apr-25  Jan-25  Oct-25

Apr-23  Sep-23
Jan-26  Apr-26

A measurement of the phytoplankton in a waterbody.

Page 13

Page 14

					
CLIENT:
Project:	Advanced Aquatic Advanced Aquatics	Lab Order:	2603993		

Lab ID:
Client Sample ID:
Analyses	2603993-001
Site: NW	

Result	

MDL	

PQL	Collection Date: 3/31/2026 10:20:00 AM
Matrix: SURFACE WATER
Qual	Units	DF	Date Analyzed		

FECAL COLIFORM					
SM9222D	Analyst: DH
Labcode SL002		
Coliform, Fecal		54.0	2.00	2.00	CFU/100ml	2	03/31/2026 13:34		
TOTAL NITROGEN					EPA 351.2/353.2	Analyst: GC		
							Labcode SL001	
Nitrogen, Total	0.700	0.0300	0.120		mg/L	1	04/02/2026 12:09	
TOTAL PHOSPHOROUS					EPA 365.4		Analyst: GC
Labcode SL001	
Phosphorus, Total (As P)	ND	0.100	0.400	U	mg/L	1	04/02/2026 12:09	
CHLOROPHYLL A					SM10200H		Analyst: SAD
Labcode SL001	
Chlorophyll A, Corrected	22.3	1.00	1.00	J	mg/m³	1	04/01/2026 11:27	
TURBIDITY					EPA 180.1		Analyst: TM
Labcode SL002	
Turbidity	7.51	0.100	0.100		NTU	1	04/01/2026 14:36	

Qualifiers:	H	Holding times for preparation or analysis exceeded	ND	Not Detected at the Reporting Limit	
PL	Permit Limit	R	RPD outside accepted recovery limits	
RL	Reporting Detection Limit	U	Samples with CalcVal < MDL	
W	Sample container temperature is out of limit as specified at testcode			

CLIENT:
Project:	Advanced Aquatic Advanced Aquatics	Lab Order:	2603993		
Lab ID:	2603993-002	Collection Date: 3/31/2026 9:55:00 AM
Client Sample ID:	Site: Central	Matrix: SURFACE WATER

Analyses	Result

MDL	PQL

Qual	Units

DF	Date Analyzed

FECAL COLIFORM	SM9222D	Analyst: DH
Labcode SL002

Coliform, Fecal

12.0

2.00

2.00

V	CFU/100ml	2

03/31/2026 13:34

Page 15

TOTAL NITROGEN	EPA 351.2/353.2	Analyst: GC
	Labcode SL001	
Nitrogen, Total	1.17	0.0300	0.120		mg/L	1	04/02/2026 12:09	
TOTAL PHOSPHOROUS					EPA 365.4		Analyst: GC
Labcode SL001	
Phosphorus, Total (As P)	0.235	0.100	0.400	I	mg/L	1	04/02/2026 12:09	
CHLOROPHYLL A					SM10200H		Analyst: SAD
Labcode SL001	
Chlorophyll A, Corrected	24.9	1.00	1.00	J	mg/m³	1	04/01/2026 11:27	
TURBIDITY					EPA 180.1		Analyst: TM
Labcode SL002	
Turbidity	7.86	0.100	0.100		NTU	1	04/01/2026 14:36	

Qualifiers:	H	Holding times for preparation or analysis exceeded	ND	Not Detected at the Reporting Limit	
PL	Permit Limit	R	RPD outside accepted recovery limits	
RL	Reporting Detection Limit	U	Samples with CalcVal < MDL	
W	Sample container temperature is out of limit as specified at testcode			

CLIENT:	Advanced Aquatic
Project:	Advanced Aquatics				Lab Order:	2603993			
Lab ID:	2603993-003				Collection Date: 3/31/2026 9:25:00 AM			
Client Sample ID:	Site: SE				Matrix: SURFACE WATER			
Analyses	Result	MDL	PQL	Qual	Units	DF	Date Analyzed			

FECAL COLIFORM				
SM9222D	Analyst: DH			
				Labcode SL002			
Coliform, Fecal	80.0	2.00	2.00	CFU/100ml	2	03/31/2026 13:34			
TOTAL NITROGEN				EPA 351.2/353.2		Analyst: GC	
						Labcode SL001	
Nitrogen, Total	1.02	0.0300	0.120	mg/L	1	04/02/2026 12:09	
TOTAL PHOSPHOROUS				EPA 365.4		Analyst: GC	
						Labcode SL001	
Phosphorus, Total (As P)	0.135	0.100	0.400	I	mg/L	1	04/02/2026 12:09	
CHLOROPHYLL A				SM10200H		Analyst: SAD	
						Labcode SL001	
Chlorophyll A, Corrected	54.3	1.00	1.00	J	mg/m³	1	04/01/2026 11:27	
TURBIDITY				EPA 180.1		Analyst: TM	
						Labcode SL002	
Turbidity	8.75	0.100	0.100	NTU	1	04/01/2026 14:36	

Page 16

Qualifiers:	H	Holding times for preparation or analysis exceeded	ND	Not Detected at the Reporting Limit	
PL	Permit Limit	R	RPD outside accepted recovery limits	
RL	Reporting Detection Limit	U	Samples with CalcVal < MDL	
W	Sample container temperature is out of limit as specified at testcode			

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Page 6 of 7

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Page 18

Endeavorc�Nokomis. FL 34275 (941)488-8103  fax:(941)484-6774 EB4380	10090 Bavana Rd, FortMyers. FL 33913 (239)590-0337 lax.(239)590-0536 E85457

�	
eommunity: ,L\ \tCA.f¥ V/c<I t<- B �s·	fl--2 7-02-<.p	Date: 3/31 f l(p

Water Tests Data Sheet	
Pond	Sample Site	Time	EC	pH	Temp rF)	
Northwest (P 39 & 40)	SSNW	/o:f(}	42'?	'1.-:\-	�-(p	
Central (P 2 & 3)	
SS Central	?:65	'-f'8CD	'-1. 5	1'?. (	
Southeast (P 12 & 13)	ssse	C/:25	�3Y	1. 1	r8.S	
						
Weather Conditions:	CIeav,  1-2·+	
Instruments Used: \\,,e,Y'r'VIO	S�enhf;c.	lu��c>1 l l��e �TS	

Village Wal'k of Bonita Springs
Sampling sites are shown in pink

�.$. NW= Sampling Site Northwest
S.S. Centr.al= Samplin,g Site Central
S.S. SE= Sampling Site Southeast

PURPOSE:
Seek concurrence on current and potential District Engineer “Scope of Work” line items for current FY and FY 2026/27

PROCESS:
CDD to review current and proposed line items for discussion (Chart 2)
Add / Delete / Modify line items as needed for description and projected timing
Review timing proposal and format for deliverables

PRODUCT:
Provide the documentation for the balance of LJA spending for the current FY2026 and planning for the proposed LJA FY2026/27 budget

CURRENT AND PROPOSED “SCOPE OF WORK” LINE ITEMS

)

CONTRACTOR: LJA

NO.	
DESCRIPTION	FY 2026	
		M	J	J	A	S	
	MONTHLY CDD MEETINGS						
1	EROSION STUDY / RECOMMENDATION						
2	OUTFALL ASSESSMENT						
2A	CDD OWNERSHIP MAP "DUE DILIGENCE"					(1	
2B	CDD OWNERSHIP "OPEN SPACE" STUDY						

							

FY2027	
O	N	D	J	F	M	A	M	J	J	A	S	

												

												

												

CONTRACTOR: TBD

	VW INTERIOR BRIDGE ASSESSMENT (2)						

												

IF SKILL SET (SURVEYING?) REQUIRED TO REVIEW CDD PARCEL OWNERSHIP DOES NOT IMPACT EROSION AND OUTFALL ASSESSMENT, COULD MOVE 2A INTO FY 2026?
BRIDGE OWNERSHIP REVIEW IN PROGRESS (HOA OR CDD?)

NOTE: HOA MIGHT CONSIDER LJA AS A CONTRACTOR FOR FUTURE VW INTERIOR ROAD WORK

DISCUSSION?

RESOLUTION NO. 2026-01

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE VILLAGEWALK OF BONITA SPRINGS COMMUNITY DEVELOPMENT DISTRICT APPROVING A PROPOSED BUDGET FOR FISCAL YEAR 2026/2027; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Board of Supervisors (“Board”) of the VillageWalk Of Bonita Springs Community Development District (“District”) is required by Chapter 190.008, Florida Statutes, to approve a Proposed Budget for each fiscal year; and,

WHEREAS, the Proposed Budget including the Assessments for Fiscal Year 2026/2027 has been prepared and considered by the Board.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE VILLAGEWALK OF BONITA SPRINGS COMMUNITY DEVELOPMENT DISTRICT THAT:

Section 1.  The Proposed Budget including the Assessments for Fiscal Year 2026/2027 attached hereto as Exhibit “A” is approved and adopted.

Section 2.   A Public Hearing is hereby scheduled for July 21, 2026 at 3:00 p.m. in
the Town Center at VillageWalk of Bonita Springs, 15321 Latitude Drive, Bonita Springs, Florida 34135, for the purpose of receiving public comments on the Proposed Fiscal Year 2026/2027 Budget.

PASSED, ADOPTED and EFFECTIVE this 21st day of April, 2026.

ATTEST:	VILLAGEWALK OF BONITA SPRINGS COMMUNITY DEVELOPMENT DISTRICT

By:			By:		 Secretary/Assistant Secretary			Chairman/Vice Chairman

Village Walk Of Bonita Springs Community Development District

Proposed Budget For Fiscal Year 2026/2027
October 1, 2026 - September 30, 2027

CONTENTS

PROPOSED BUDGET

DETAILED PROPOSED BUDGET

DETAILED PROPOSED DEBT SERVICE FUND BUDGET (SERIES 2015)

DETAILED PROPOSED DEBT SERVICE FUND BUDGET (SERIES 2018)

ASSESSMENT COMPARISON

REVENUES	
FISCAL YEAR 2024/2025 ACTUAL	
FISCAL YEAR 2025/2026 BUDGET	
FISCAL YEAR 2026/2027 BUDGET	

COMMENTS	
O & M ASSESSMENTS	102,760	100,052	100,052	Expenditures Less Interest & Carryover/.95	
DEBT ASSESSMENTS - SERIES 2015	397,681	397,082	397,082	Bond Payments/.95	
DEBT ASSESSMENTS - SERIES 2018	600,805	600,785	600,785	Bond Payments/.95	
OTHER REVENUES	0	0	0		
INTEREST INCOME	13,501	1,800	2,040	Interest Projected At $170 Per Month	
					
TOTAL REVENUES	$	1,114,747	$	1,099,719	$	1,099,959		
					
EXPENDITURES					
SUPERVISOR FEES	6,800	9,600	9,600	Supervisor Fees	
PAYROLL TAXES	520	768	768	Projected At 8% Of Supervisor Fees	
ENGINEERING/MAINTENANCE	11,220	30,000	30,000	No Change From 2025/2026 Budget	
SPECIAL PROJECTS	0	10,000	10,000	Special Projects	
MANAGEMENT	44,748	46,044	47,280	CPI Adjustment	
SECRETARIAL	4,200	4,200	4,200	No Change From 2025/2026 Budget	
LEGAL	6,200	10,500	10,500	FY 25/26 Expenditure Through Dec 025 Was $2,271	
ASSESSMENT ROLL	10,000	10,000	10,000	As Per Contract	
AUDIT FEES	4,000	4,100	3,700	Accepted Amount For 2025/2026 Audit	
ARBITRAGE REBATE FEE - SERIES 2015	650	650	650	No Change From 2025/2026 Budget	
ARBITRAGE REBATE FEE - SERIES 2018	650	650	650	No Change From 2025/2026 Budget	
INSURANCE	7,202	7,800	8,400	FY 25/26 Expenditure Was $7,634	
LEGAL ADVERTISING	3,213	2,700	3,000	$300 Increase From 2025/2026 Budget	
MISCELLANEOUS	1,389	1,075	1,175	$100 Increase From 2025/2026 Budget	
POSTAGE	316	450	425	$25 Decrease From 2025/2026 Budget	
OFFICE SUPPLIES	631	675	675	No Change From 2025/2026 Budget	
DUES & SUBSCRIPTIONS	175	175	175	No Change From 2025/2026 Budget	
WEBSITE MANAGEMENT	2,000	2,000	2,000	No Change From 2025/2026 Budget	
TRUSTEE FEES - SERIES 2015	4,327	4,400	4,375	$25 Decrease From 2025/2026 Budget	
TRUSTEE FEES - SERIES 2018	3,709	3,800	3,775	$25 Decrease From 2025/2026 Budget	
CONTINUING DISCLOSURE FEE	1,000	1,000	1,000	No Change From 2025/2026 Budget	
					
TOTAL EXPENDITURES	$	112,950	$	150,587	$	152,348		
					
REVENUES LESS EXPENDITURES	$	1,001,797	$	949,132	$	947,611		
					
BOND PAYMENTS - SERIES 2015	(381,132)	(377,228)	(377,228)	2027 Principal & Interest Payments	
BOND PAYMENTS - SERIES 2018	(575,804)	(570,746)	(570,746)	2027 Principal & Interest Payments	
					
BALANCE	$	44,861	$	1,158	$	(363)		
					
COUNTY APPRAISER & TAX COLLECTOR ADMINISTRATIVE COSTS	(4,077)	(10,979)	(10,979)	One Percent Of Total Assessment Roll	
DISCOUNTS FOR EARLY PAYMENTS	(41,014)	(43,916)	(43,916)	Four Percent Of Total Assessment Roll	
					
EXCESS/ (SHORTFALL)	$	(230)	$	(53,737)	$	(55,258)		
					
CARRYOVER FROM PRIOR YEAR	0	53,737	55,258	Carryover From Prior Year	
					
NET EXCESS/ (SHORTFALL)	$	(230)	$	-	$	-		

Note: Projected Available Funds Balance As Of 9-30-26 is $150,000.

REVENUES	
FISCAL YEAR 2024/2025 ACTUAL	
FISCAL YEAR 2025/2026 BUDGET	
FISCAL YEAR 2026/2027 BUDGET	

COMMENTS	
O & M ASSESSMENTS	102,760	100,052	100,052	Expenditures Less Interest & Carryover/.95	
DEBT ASSESSMENTS - SERIES 2015	397,681	397,082	397,082	Bond Payments/.95	
DEBT ASSESSMENTS - SERIES 2018	600,805	600,785	600,785	Bond Payments/.95	
OTHER REVENUES	0	0	0		
INTEREST INCOME	13,501	1,800	2,040	Interest Projected At $170 Per Month	
					
TOTAL REVENUES	$	1,114,747	$	1,099,719	$	1,099,959		
					
EXPENDITURES					
SUPERVISOR FEES	6,800	9,600	9,600	Supervisor Fees	
PAYROLL TAXES	520	768	768	Projected At 8% Of Supervisor Fees	
ENGINEERING/MAINTENANCE	11,220	30,000	30,000	No Change From 2025/2026 Budget	
SPECIAL PROJECTS	0	10,000	10,000	Special Projects	
MANAGEMENT	44,748	46,044	47,280	CPI Adjustment	
SECRETARIAL	4,200	4,200	4,200	No Change From 2025/2026 Budget	
LEGAL	6,200	10,500	10,500	FY 25/26 Expenditure Through Dec 2025 Was $2,271	
ASSESSMENT ROLL	10,000	10,000	10,000	As Per Contract	
AUDIT FEES	4,000	4,100	3,700	Accepted Amount For 2025/2026 Audit	
ARBITRAGE REBATE FEE - SERIES 2015	650	650	650	No Change From 2025/2026 Budget	
ARBITRAGE REBATE FEE - SERIES 2018	650	650	650	No Change From 2025/2026 Budget	
INSURANCE	7,202	7,800	8,400	FY 25/26 Expenditure Was $7,634	
LEGAL ADVERTISING	3,213	2,700	3,000	$300 Increase From 2025/2026 Budget	
MISCELLANEOUS	1,389	1,075	1,175	$100 Increase From 2025/2026 Budget	
POSTAGE	316	450	425	$25 Decrease From 2025/2026 Budget	
OFFICE SUPPLIES	631	675	675	No Change From 2025/2026 Budget	
DUES & SUBSCRIPTIONS	175	175	175	No Change From 2025/2026 Budget	
WEBSITE MANAGEMENT	2,000	2,000	2,000	No Change From 2025/2026 Budget	
TRUSTEE FEES - SERIES 2015	4,327	4,400	4,375	$25 Decrease From 2025/2026 Budget	
TRUSTEE FEES - SERIES 2018	3,709	3,800	3,775	$25 Decrease From 2025/2026 Budget	
CONTINUING DISCLOSURE FEE	1,000	1,000	1,000	No Change From 2025/2026 Budget	
					
TOTAL EXPENDITURES	$	112,950	$	150,587	$	152,348		
					
REVENUES LESS EXPENDITURES	$	1,001,797	$	949,132	$	947,611		
					
BOND PAYMENTS - SERIES 2015	(381,132)	(377,228)	(377,228)	2027 Principal & Interest Payments	
BOND PAYMENTS - SERIES 2018	(575,804)	(570,746)	(570,746)	2027 Principal & Interest Payments	
					
BALANCE	$	44,861	$	1,158	$	(363)		
					
COUNTY APPRAISER & TAX COLLECTOR ADMINISTRATIVE COSTS	(4,077)	(10,979)	(10,979)	One Percent Of Total Assessment Roll	
DISCOUNTS FOR EARLY PAYMENTS	(41,014)	(43,916)	(43,916)	Four Percent Of Total Assessment Roll	
					
EXCESS/ (SHORTFALL)	$	(230)	$	(53,737)	$	(55,258)		
					
CARRYOVER FROM PRIOR YEAR	0	53,737	55,258	Carryover From Prior Year	
					
NET EXCESS/ (SHORTFALL)	$	(230)	$	-	$	-		

Note: Projected Available Funds Balance As Of 9-30-26 is $150,000.

REVENUES	FISCAL YEAR 2024/2025 ACTUAL	FISCAL YEAR 2025/2026 BUDGET	FISCAL YEAR 2026/2027 BUDGET	

COMMENTS	

Interest Income	
13,987	
1,500	
2,000	
Projected Interest For 2026/2027	

NAV Collection	
381,132	
377,228	
377,228	
Maximum Debt Service Collection	

Prepaid Bond Collection (15)	
4,895	
0	
0		

Total Revenues	
$	400,014	
$	378,728	
$	379,228		

EXPENDITURES					

Principal Payments	
245,000	
255,000	
270,000	
Principal Payment Due In 2027	

Interest Payments	
125,569	
114,234	
105,525	
Interest Payments Due In 2027	

Bond Redemption	
0	
9,494	
3,703	

Estimated Excess Debt Collections	

Total Expenditures	
$	370,569	
$	378,728	
$	379,228		

Excess/ (Shortfall)	
$	29,445	
$	-	
$	-		

Series 2015 Bond Refunding Information
Original Par Amount =	$5,625,000	Annual Principal Payments Due =	May 1st	
Interest Rate =
Issue Date =	2.00% - 3.625%
January 2015	Annual Interest Payments Due =	May 1st & November 1st	
Maturity Date =	May 2036			
Par Amount As Of 1/1/2026 =	$3,345,000			

REVENUES	FISCAL YEAR 2024/2025 ACTUAL	FISCAL YEAR 2025/2026 BUDGET	FISCAL YEAR 2026/2027 BUDGET	

COMMENTS	

Interest Income	
12,958	
1,500	
2,000	
Projected Interest For 2026/2027	

NAV Collection	
575,804	
570,746	
570,746	
Maximum Debt Service Collection	

Total Revenues	
$	588,762	
$	572,246	
$	572,746		

EXPENDITURES					

Principal Payments	
382,000	
395,000	
408,000	
Principal Payment Due In 2027	

Interest Payments	
193,993	
175,159	
162,110	
Interest Payments Due In 2027	

Bond Redemption	
0	
2,087	
2,636	
Estimated Excess Debt Collections	

Total Expenditures	
$	575,993	
$	572,246	
$	572,746		

Excess/ (Shortfall)	
$	12,769	
$	-	
$	-		

Series 2018 Bond Refunding Information
Original Par Amount =	$8,382,000	Annual Principal Payments Due =	May 1st	
Interest Rate =	3.25% - 5.15%	Annual Interest Payments Due =	May 1st & November 1st	
Issue Date =	January 2018			
Maturity Date =

Par Amount As Of 1/1/2026 =	May 2037

$5,587,000			

4/10/2026 4:03 PM	IV

Village Walk Community Development District Assessment Comparison

	Fiscal Year	Fiscal Year	Fiscal Year	Fiscal Year	
Lot	2023/2024	2024/2025	2025/2026	2026/2027	
    Size			Assessment*	  Projected Assessment*  	Assessment*	 	Projected Assessment*	 Phases I & 2	
Townhome 26'	O & M	$	60.46		$	60.46		$	60.46		$	60.46	
Cayman	Debt	$	494.57		$	494.57		$	494.57		$	494.57	
	Total	$	555.03		$	555.03		$	555.03		$	555.03	
Duplex 36'	O & M	$	60.46		$	60.46		$	60.46		$	60.46	
Capri	Debt	$	494.57		$	494.57		$	494.57		$	494.57	
	Total	$	555.03		$	555.03		$	555.03		$	555.03	
Single Family 50'	O & M	$	60.46		$	60.46		$	60.46		$	60.46	
Oakmont	Debt	$	581.92		$	581.92		$	581.92		$	581.92	
	Total	$	642.38		$	642.38		$	642.38		$	642.38	
Single Family 60'	O & M	$	60.46		$	60.46		$	60.46		$	60.46	
Carlyle	Debt	$	669.25		$	669.25		$	669.25		$	669.25	
	Total	$	729.71		$	729.71		$	729.71		$	729.71	
Phases 3 & 4													
Townhome 26'	O & M	$	60.46		$	60.46		$	60.46		$	60.46	
Cayman	Debt	$	541.00		$	541.00		$	541.00		$	541.00	
	Total	$	601.46		$	601.46		$	601.46		$	601.46	
Duplex 36'	O & M	$	60.46		$	60.46		$	60.46		$	60.46	
Capri	Debt	$	541.00		$	541.00		$	541.00		$	541.00	
	Total	$	601.46		$	601.46		$	601.46		$	601.46	
Single Family 40'	O & M	$	60.46		$	60.46		$	60.46		$	60.46	
Garden	Debt	$	611.00		$	611.00		$	611.00		$	611.00	
	Total	$	671.46		$	671.46		$	671.46		$	671.46	
Single Family 50'	O & M	$	60.46		$	60.46		$	60.46		$	60.46	
Oakmont	Debt	$	636.00		$	636.00		$	636.00		$	636.00	
	Total	$	696.46		$	696.46		$	696.46		$	696.46	
Single Family 50'	O & M	$	60.46		$	60.46		$	60.46		$	60.46	
Classic	Debt	$	719.00		$	719.00		$	719.00		$	719.00	
	Total	$	779.46		$	779.46		$	779.46		$	779.46	
Single Family 60'	O & M	$	60.46		$	60.46		$	60.46		$	60.46	
Carlyle	Debt	$	732.00		$	732.00		$	732.00		$	732.00	
	Total	$	792.46		$	792.46		$	792.46		$	792.46	
Single Family 65'	O & M	$	60.46		$	60.46		$	60.46		$	60.46	
Estate	Debt	$	821.00		$	821.00		$	821.00		$	821.00	
	Total	$	881.46		$	881.46		$	881.46		$	881.46	

* Assessments Include the Following :	
4% Discount for Early Payments
1% County Tax Collector Costs/Property Appraiser Costs

Community Information:

Phase I	Maximum Annual
	No. of Units	 	Type	 	Name	   Debt Assessment	  Bond Prepayments 
126	Townhome	Cayman	$	494.57	1	1 new bond prepayer	
356	Duplex	Capri/Carrington	$	494.57	4	in 25/26	
195	SF	Oakmont	$	581.92	2	lot 552 ph 1 Oakmont	
	73		SF	Carlyle	$	669.25		0			
750					7		

Phase II	Maximum Annual	Lot
	No. of Units	 	Type	 	Name	   Debt Assessment	  Bond Prepayments  	Differential Prepayment*	
112	Townhouse	Cayman	$	541	0	0	
76	Duplex	Capri/Carrington	$	541	0	0	
307	SF	Garden	$	611	0	(133)	
127	SF	Oakmont	$	636	0	(10)	
215	SF	Classic	$	719	0	64	
33	SF	Carlyle	$	732	0	0	
	74		SF	Estate	$	821		0			40		
944					0	-39	

* Developer made Bond Prepayment in November 2015 for 39 lot differential (143 Units replaced with 104 Units)

Phase 1	750	
	Phase 2	905		
Total Units	1655