Pollard Road
Community Development District

Proposed Budget
FY2027

Table of Contents

1		General Fund

2-4		General Fund Narrative

Pollard Road
Community Development District Proposed Budget
General Fund

Description	Adopted Budget
FY2026	Actuals Thru
1/31/26	Projected Next
8 Months	Projected Thru
9/30/25	Proposed Budget
FY2027	

Revenues						
Developer Contributions	$	425,133	$	20,000	$	44,124	$	64,124	$	439,523	
Total Revenues	$	425,133	$	20,000	$	44,124	$	64,124	$	439,523	

Expenditures						
General & Administrative
Supervisor Fees	

$	12,000	

$	-	

$	800	

$	800	

$	12,000	
FICA Expense	$	738	$	-	$	61	$	61	$	738	
Engineering	$	15,000	$	-	$	5,000	$	5,000	$	15,000	
Attorney	$	25,000	$	645	$	3,500	$	4,145	$	25,000	
Annual Audit	$	3,500	$	-	$	3,500	$	3,500	$	3,500	
Assessment Administration	$	5,000	$	-	$	-	$	-	$	5,000	
Arbitrage	$	450	$	-	$	-	$	-	$	450	
Dissemination	$	5,000	$	-	$	-	$	-	$	5,000	
Disclosure Software	$	2,500	$	-	$	-	$	-	$	2,500	
Trustee Fees	$	4,050	$	-	$	-	$	-	$	4,050	
Management Fees	$	39,140	$	6,523	$	32,617	$	39,140	$	40,314	
Information Technology	$	1,947	$	649	$	1,298	$	1,947	$	2,005	
Website Maintenance	$	1,298	$	433	$	865	$	1,298	$	1,337	
Postage & Delivery	$	1,000	$	3	$	100	$	103	$	1,000	
Insurance	$	5,949	$	5,732	$	-	$	5,732	$	6,305	
Copies	$	1,000	$	-	$	250	$	250	$	1,000	
Legal Advertising	$	10,000	$	-	$	1,500	$	1,500	$	10,000	
Administrative Contingency	$	4,262	$	188	$	250	$	438	$	3,524	
Office Supplies	$	625	$	0	$	35	$	35	$	625	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total General & Administrative:	$	138,633	$	14,348	$	49,776	$	64,124	$	139,523	

Operations & Maintenance
Playground Lease	

$	36,500	

$	-	

$	-	

$	-	

$	50,000	
Field Contingency	$	250,000	$	-	$	-	$	-	$	250,000	
Total Operations & Maintenance:	$	286,500	$	-	$	-	$	-	$	300,000	
						
Total Expenditures	$	406,550	$	14,348	$	49,776	$	64,124	$	439,523	
						
Excess Revenues/(Expenditures)	$	-	$	5,652	$	(5,652)	$	-	$	-	

Revenues:

Developer Contributions

The District will enter into a funding agreement with the Developer to fund the General Fund expenditures for the Fiscal Year.

Expenditures:

General & Administrative:

Supervisor Fees

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

FICA Expense

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

Engineering

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

Attorney

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

Annual Audit

The District is required by Florida Statutes to arrange for an independent audit of its financial records on an annual basis. This service is provided by Dibartolomeo, McBee, Hartley & Barnes, P.A.

Assessment Administration

The District will contract to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.

Arbitrage

The District will contract with an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on an anticipated bond issuance.

Dissemination

The District is required by the Security and Exchange Commission to comply with Rule 15c2-12(b)(5) which relates to additional reporting requirements for unrated bond issues. This cost is based upon an anticipated bond issuance.

Disclosure Software

The District will contract with Disclosure Technology Services to provide a software platform for filing various reports required in accordance with Continuing Disclosure Agreements for bonds issued.

Trustee Fees

The District will incur trustee related costs with the issuance of its’ anticipated bonds.

Management Fees

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

Information Technology

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

Website Maintenance

Represents the costs with Governmental Management Services-Central Florida, LLC 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.

Postage & Delivery

The District incurs charges for mailing of Board meeting agenda packages, overnight deliveries, correspondence, etc.

Insurance

The District’s general liability and public official’s liability insurance coverages with Florida Insurance Alliance.

Copies

Printing and Binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes, etc.

Legal Advertising

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

Administrative Contingency

Bank charges and any expenses incurred during the year that do not fit under other administrative expenditures.

Office Supplies

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

Dues, Licenses & Subscriptions

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

Operations & Maintenance:

Playground Lease

Represents the estimated cost of leasing playground equipment.

Field Contingency

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