Fontainbleau Lakes Community Development District

Final Budget For Fiscal Year 2025/2026
October 1, 2025 - September 30, 2026

CONTENTS

FINAL BUDGET

FINAL MAINTENANCE BUDGET

DETAILED FINAL BUDGET

DETAILED FINAL MAINTENANCE BUDGET

DETAILED FINAL DEBT SERVICE FUND BUDGET

ASSESSMENT COMPARISON

FINAL BUDGET
FONTAINBLEAU LAKES COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2025/2026
OCTOBER 1, 2025 - SEPTEMBER 30, 2026

REVENUES	
FISCAL YEAR 2025/2026 BUDGET	
Administrative Assessments	94,848	
Maintenance Assessments	476,596	
Perimeter Fence Assessments	0	
Debt Assessments	463,915	
Other Revenues	0	
Interest Income	1,200	
TOTAL REVENUES	$	1,036,559	
		
EXPENDITURES		
		
ADMINISTRATIVE EXPENDITURES		
Supervisor Fees	3,000	
Payroll Taxes (Employer)	230	
Management	33,852	
Secretarial & Field Operations	6,300	
Legal	22,000	
Assessment Roll	10,000	
Audit Fees	3,500	
Arbitrage Rebate Fee	650	
Insurance	23,500	
Legal Advertisements	2,750	
Miscellaneous	2,100	
Postage	575	
Office Supplies	775	
Dues & Subscriptions	175	
Trustee Fee	3,250	
Continuing Disclosure Fee	350	
Website Management	1,750	
TOTAL ADMINISTRATIVE EXPENDITURES	$	114,757	
		
TOTAL MAINTENANCE EXPENDITURES	$	448,000	
		
TOTAL PERIMETER FENCE EXPENDITURES	$	-	
		
TOTAL EXPENDITURES	$	562,757	
		
REVENUES LESS EXPENDITURES	$	473,802	
		
Bond Payments	(436,080)	
		
BALANCE	$	37,722	
		
County Appraiser & Tax Collector Fee	(20,707)	
Discounts For Early Payments	(41,415)	
		
EXCESS/ (SHORTFALL)	$	(24,400)	
		
Carryover From Prior Year	24,400	
		
NET EXCESS/ (SHORTFALL)	$	-	

Note: Available Capital Improvement Funds As Of 3/17/25: Las Ramblas: $75,000 - Las Sevillas: $25,000

FINAL MAINTENANCE BUDGET
FONTAINBLEAU LAKES COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2025/2026
OCTOBER 1, 2025 - SEPTEMBER 30, 2026

EXPENDITURES	

FISCAL YEAR 2025/2026 BUDGET	

MAINTENANCE EXPENDITURES		

Engineering/Annual Report/Inspections	
4,000	

Lake Tract Aquatic Maintenance (Includes Parcel 1)	
14,000	

Annual Landscape & Irrigation Maintenance	
110,000	

Landscaping Upkeep	
40,000	

Irrigation Systems Maintenance (North & South)	
10,000	

Community Lighting Upkeep (North & South)	
15,000	

FP&L - Power - Street Lighting (North & South)	
18,000	

FP&L - Power - Irrigation Pump Stations (N & S)	
3,000	

FP&L - Power - Lift Stations (North & South)	
5,000	

Roadways & Street Maintenance (North & South)	
35,000	

Fountain Maintenance (Tract A)	
3,000	

Entrance/Exit Gate Maintenance/Repairs (N & S)	
10,000	

Hurricane Preparedness/Miscellaneous	
12,000	

Lift Station Maintenance (North & South)	
25,000	

Miscellaneous Improvements (North & South)	
42,000	

AT&T Wireless	
2,000	

Capital Improvements Fund - Las Ramblas (North)	
75,000	

Capital Improvements Fund - Las Sevillas (South)	
25,000	

TOTAL MAINTENANCE EXPENDITURES	
$	448,000	

EXTRAORDINARY EXPENDITURES		

Steel Perimeter Fence - Las Ramblas	
0	

TOTAL EXTRAORDINARY EXPENDITURES	
$	-	

DETAILED FINAL BUDGET
FONTAINBLEAU LAKES COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2025/2026
OCTOBER 1, 2025 - SEPTEMBER 30, 2026

REVENUES	
FISCAL YEAR 2023/2024 ACTUAL	
FISCAL YEAR 2024/2025 BUDGET	
FISCAL YEAR 2025/2026 BUDGET	

COMMENTS	
Administrative Assessments	96,746	92,775	94,848	Expenditures Less Interest & Carryover/.94	
Maintenance Assessments	478,723	478,723	476,596	Expenditures/.94	
Perimeter Fence Assessments	287,234	0	0	Expenditures/.94	
Debt Assessments	463,915	463,915	463,915	Bond Payments/.94	
Other Revenues	2,900	0	0		
Interest Income	27,677	600	1,200	Interest Estimated At $100 Per Month	
TOTAL REVENUES	$	1,357,195	$	1,036,013	$	1,036,559		
					
EXPENDITURES					
					
ADMINISTRATIVE EXPENDITURES					
Supervisor Fees	1,400	3,000	3,000	Supervisor Fees	
Payroll Taxes (Employer)	107	230	230	Supervisor Fees * 7.65%	
Management	31,956	32,904	33,852	CPI Adjustment	
Secretarial & Field Operations	6,300	6,300	6,300	No Change From 2024/2025 Budget	
Legal	25,787	15,000	22,000	Fiscal Year 2024/2025 Expenditure Through 1/31/25 Was $11,230	
Assessment Roll	10,000	10,000	10,000	As Per Contract	
Audit Fees	3,300	3,400	3,500	$100 Increase From 2024/2025 Budget	
Arbitrage Rebate Fee	650	650	650	No Change From 2024/2025 Budget	
Insurance	22,378	23,000	23,500	Fiscal Year 2024/2025 Expenditure Was $22,952	
Legal Advertisements	2,717	2,500	2,750	
Costs Have Increasd Due To Closing Of The Miami Business Review	
Miscellaneous	1,745	2,200	2,100	$100 Decrease From 2024/2025 Budget	
Postage	250	600	575	$25 Decrease From 2024/2025 Budget	
Office Supplies	494	800	775	$25 Decrease From 2024/2025 Budget	
Dues & Subscriptions	175	175	175	No Change From 2024/2025 Budget	
Trustee Fee	3,250	3,250	3,250	No Change From 2024/2025 Budget	
Continuing Disclosure Fee	350	350	350	No Change From 2024/2025 Budget	
Website Management	1,750	1,750	1,750	No Change From 2024/2025 Budget	
TOTAL ADMINISTRATIVE EXPENDITURES	$	112,609	$	106,109	$	114,757		
					
TOTAL MAINTENANCE EXPENDITURES	$	329,836	$	448,000	$	448,000		
					
TOTAL PERIMETER FENCE EXPENDITURES	$	12,007	$	-	$	-	Las Ramblas - 2023/2024 Line Item Only	
					
TOTAL EXPENDITURES	$	454,452	$	554,109	$	562,757		
					
REVENUES LESS EXPENDITURES	$	902,743	$	481,904	$	473,802		
					
Bond Payments	(443,475)	(436,080)	(436,080)	2026 Principal & Interest Payments	
					
BALANCE	$	459,268	$	45,824	$	37,722		
					
County Appraiser & Tax Collector Fee	(12,792)	(20,708)	(20,707)	Two Percent Of Total Assessment Roll	
Discounts For Early Payments	(45,510)	(41,416)	(41,415)	Four Percent Of Total Assessment Roll	
					
EXCESS/ (SHORTFALL)	$	400,966	$	(16,300)	$	(24,400)		
					
Carryover From Prior Year	0	16,300	24,400	Carryover From Prior Year	

NET EXCESS/ (SHORTFALL)	
$	400,966	
$	-	
$	-		
Note: Available Capital Improvement Funds As Of 3/17/25: Las Ramblas: $75,000 - Las Sevillas: $25,000

DETAILED FINAL MAINTENANCE BUDGET
FONTAINBLEAU LAKES COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2025/2026
OCTOBER 1, 2025 - SEPTEMBER 30, 2026

EXPENDITURES	

FISCAL YEAR 2023/2024
ACTUAL	

FISCAL YEAR 2024/2025
BUDGET	

FISCAL YEAR 2025/2026
BUDGET	

COMMENTS	

MAINTENANCE EXPENDITURES					

Engineering/Annual Report/Inspections	
4,212	
4,000	
4,000	
No Change From 2024/2025 Budget	

Lake Tract Aquatic Maintenance (Includes Parcel 1)	
10,320	
14,000	
14,000	
No Change From 2024/2025 Budget	

Annual Landscape & Irrigation Maintenance	
96,010	
110,000	
110,000	
No Change From 2024/2025 Budget	

Landscaping Upkeep	
30,892	
40,000	
40,000	
No Change From 2024/2025 Budget	

Irrigation Systems Maintenance (North & South)	
7,605	
10,000	
10,000	
No Change From 2024/2025 Budget	

Community Lighting Upkeep (North & South)	
4,591	
15,000	
15,000	
No Change From 2024/2025 Budget	

FP&L - Power - Street Lighting (North & South)	
20,316	
18,000	
18,000	
No Change From 2024/2025 Budget	

FP&L - Power - Irrigation Pump Stations (N & S)	
2,524	
3,000	
3,000	
No Change From 2024/2025 Budget	

FP&L - Power - Lift Stations (North & South)	
3,918	
5,000	
5,000	
No Change From 2024/2025 Budget	

Roadways & Street Maintenance (North & South)	
52,027	
35,000	
35,000	
No Change From 2024/2025 Budget	

Fountain Maintenance (Tract A)	
2,055	
3,000	
3,000	
No Change From 2024/2025 Budget	

Entrance/Exit Gate Maintenance/Repairs (N & S)	
2,756	
10,000	
10,000	
No Change From 2024/2025 Budget	

Hurricane Preparedness/Miscellaneous	
0	
12,000	
12,000	
No Change From 2024/2025 Budget	

Lift Station Maintenance (North & South)	
34,282	
25,000	
25,000	
No Change From 2024/2025 Budget	

Miscellaneous Improvements (North & South)	
56,603	
42,000	
42,000	
No Change From 2024/2025 Budget	

AT&T Wireless	
1,725	
2,000	
2,000	
No Change From 2024/2025 Budget	

Capital Improvements Fund - Las Ramblas (North)	
0	
75,000	
75,000	
Capital Improvements Fund - Las Ramblas (North)	

Capital Improvements Fund - Las Sevillas (South)	
0	
25,000	
25,000	
Capital Improvements Fund - Las Sevillas (South)	

TOTAL MAINTENANCE EXPENDITURES	
$	329,836	
$	448,000	
$	448,000		

EXTRAORDINARY EXPENDITURES					

Steel Perimeter Fence - Las Ramblas	
12,007	
0	
0	
No Change From 2024/2025 Budget	

TOTAL EXTRAORDINARY EXPENDITURES	
$	12,007	
$	-	
$	-		

DETAILED FINAL DEBT SERVICE FUND BUDGET
FONTAINBLEAU LAKES COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2025/2026
OCTOBER 1, 2025 - SEPTEMBER 30, 2026

REVENUES	FISCAL YEAR 2023/2024 ACTUAL	FISCAL YEAR 2024/2025 BUDGET	FISCAL YEAR 2025/2026 BUDGET	

COMMENTS	

Interest Income	
32,544	
500	
1,000	
Projected Interest For 2025/2026	

NAV Tax Collection	
443,475	
436,080	
436,080	
Maximum Debt Service Collection	

Total Revenues	
$	476,019	
$	436,580	
$	437,080		

EXPENDITURES					

Principal Payments	
245,000	
255,000	
260,000	
Principal Payment Due In 2026	

Interest Payments	
188,019	
178,388	
170,981	
Interest Payments Due In 2026	

Bond Redemption	
0	
3,192	
6,099	
Estimated Excess Debt Collections	

Total Expenditures	
$	433,019	
$	436,580	
$	437,080		

Excess/ (Shortfall)	
$	43,000	
$	-	
$	-		

Series 2016 Bond Refunding Information

Original Par Amount =	$6,430,000	Annual Principal Payments Due =	May 1st	
Interest Rate =	2.00% - 4.125%	Annual Interest Payments Due =	May 1st & November 1st	
Issue Date =	October 2016			
Maturity Date =

Par Amount As Of 1/1/25 =	May 2038

$4,610,000			

Fontainbleau Lakes Community Development District Assessment Comparison

	Fiscal Year 2022/2023
Assessment Before Discount*	Fiscal Year 2023/2024
Assessment Before Discount*	Fiscal Year 2024/2025
Assessment Before Discount*	Fiscal Year 2025/2026
Projected Assessment Before Discount*	
Administrative Assessment For Single Family	$	222.71	$	229.23	$	229.08	$	234.20	
Maintenance Assessment For Single Family	$	864.20	$	1,182.04	$	1,182.04	$	1,176.79	
Perimeter Fence Assessment For Single Family	$	-	$	935.62	$	-	$	-	
Debt Assessment For Single Family	$	1,224.05	$	1,224.05	$	1,224.05	$	1,224.05	
Total	$	2,310.96	$	3,570.94	$	2,635.17	$	2,635.04	
Administrative Assessment For Townhomes	$	222.71	$	229.23	$	229.08	$	234.20	
Maintenance Assessment For Townhomes	$	864.20	$	1,182.04	$	1,182.04	$	1,176.79	
Perimeter Fence Assessment For Townhomes	$	-	$	935.62	$	-	$	-	
Debt Assessment For Townhomes	$	1,064.39	$	1,064.39	$	1,064.39	$	1,064.39	
Total	$	2,151.30	$	3,411.28	$	2,475.51	$	2,475.38	
Administrative Assessment For Courtyards	$	222.71	$	229.23	$	229.08	$	234.20	
Maintenance Assessment For Courtyards	$	864.20	$	1,182.04	$	1,182.04	$	1,176.79	
Extraordinary Assessment For Courtyards	$	-	$	-	$	-	$	-	
Debt Assessment For Courtyards	$	957.95	$	957.95	$	957.95	$	957.95	
Total	$	2,044.86	$	2,369.22	$	2,369.07	$	2,368.94	

* Assessments Include the Following :		
4% Discount for Early Payments 1% County Tax Collector Fee
1% County Property Appraiser Fee		
Community Information:		
Single Family Units (Las Ramblas)	271	
Townhomes (Las Ramblas)	36	
Courtyards (Las Sevillas)	98	
Total Units	405	

VI