Title: FBL Final Budget 2026-2027.xlsx
Author: JWalker

Fontainbleau Lakes Community Development District

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

CONTENTS

I

FINAL BUDGET

II

FINAL MAINTENANCE BUDGET

III

DETAILED FINAL BUDGET

IV

DETAILED FINAL MAINTENANCE BUDGET

V

DETAILED FINAL DEBT SERVICE FUND BUDGET

VI

ASSESSMENT COMPARISON

FINAL BUDGET
FONTAINBLEAU LAKES COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

Notes
Available Capital Improvement Funds As Of 7/31/26: Las Ramblas: $150,000 - Las Sevillas: $50,000 Available Perimeter Fence Funds As Of 7/31/26: $258,000

I

REVENUES

FISCAL YEAR 2026/2027 BUDGET

Administrative Assessments

100,127

Maintenance Assessments

471,276

Debt Assessments

463,915

Other Revenues

0

Interest Income

1,500

TOTAL REVENUES

$	1,036,818

EXPENDITURES

ADMINISTRATIVE EXPENDITURES

Supervisor Fees

3,000

Payroll Taxes (Employer)

230

Management

34,764

Secretarial & Field Operations

6,300

Legal

24,000

Assessment Roll

10,000

Audit Fees

3,300

Arbitrage Rebate Fee

650

Insurance

23,500

Legal Advertisements

2,850

Miscellaneous

2,000

Postage

550

Office Supplies

750

Dues & Subscriptions

175

Trustee Fee

3,250

Continuing Disclosure Fee

350

Website Management

1,750

TOTAL ADMINISTRATIVE EXPENDITURES

$	117,419

TOTAL MAINTENANCE EXPENDITURES

$	443,000

TOTAL EXPENDITURES

$	560,419

REVENUES LESS EXPENDITURES

$	476,399

Bond Payments

(436,080)

BALANCE

$	40,319

County Appraiser & Tax Collector Fee

(20,706)

Discounts For Early Payments

(41,413)

EXCESS/ (SHORTFALL)

$	(21,800)

Carryover From Prior Year

21,800

NET EXCESS/ (SHORTFALL)

$	-

FINAL MAINTENANCE BUDGET
FONTAINBLEAU LAKES COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

Notes
Available Capital Improvement Funds As Of 7/31/26: Las Ramblas: $150,000 - Las Sevillas: $50,000 Available Perimeter Fence Funds As Of 7/31/26: $258,000

II

EXPENDITURES

FISCAL YEAR 2026/2027 BUDGET

MAINTENANCE EXPENDITURES

Engineering/Annual Report/Inspections

4,000

Lake Tract Aquatic Maintenance (Includes Parcel 1)

14,000

Annual Landscape & Irrigation Maintenance

115,000

Landscaping Upkeep

30,000

Irrigation Systems Maintenance (North & South)

10,000

Community Lighting Upkeep (North & South)

15,000

FP&L - Power - Street Lighting (North & South)

21,000

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)

5,000

Entrance/Exit Gate Maintenance/Repairs (N & S)

12,000

Hurricane Preparedness/Miscellaneous

12,000

Lift Station Maintenance (North & South)

25,000

Miscellaneous Improvements (North & South)

35,000

AT&T Wireless

2,000

Capital Improvements Fund - Las Ramblas (North)

75,000

Capital Improvements Fund - Las Sevillas (South)

25,000

TOTAL MAINTENANCE EXPENDITURES

$	443,000

EXTRAORDINARY EXPENDITURES

Steel Perimeter Fence - Las Ramblas

0

TOTAL EXTRAORDINARY EXPENDITURES

$	-

DETAILED FINAL BUDGET
FONTAINBLEAU LAKES COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

Notes
Available Capital Improvement Funds As Of 7/31/26: Las Ramblas: $150,000 - Las Sevillas: $50,000 Available Perimeter Fence Funds As Of 7/31/26: $258,000

III

REVENUES

FISCAL YEAR 2024/2025
ACTUAL

FISCAL YEAR 2025/2026
BUDGET

FISCAL YEAR 2026/2027
BUDGET

COMMENTS

Administrative Assessments

95,925

94,848

100,127

Expenditures Less Interest & Carryover/.94

Maintenance Assessments

478,726

476,596

471,276

Expenditures/.94

Debt Assessments

463,915

463,915

463,915

Bond Payments/.94

Other Revenues

2,900

0

0

Interest Income

27,448

1,200

1,500

Interest Estimated At $125 Per Month

TOTAL REVENUES

$	1,068,914

$	1,036,559

$	1,036,818

EXPENDITURES

ADMINISTRATIVE EXPENDITURES

Supervisor Fees

1,200

3,000

3,000

Supervisor Fees

Payroll Taxes (Employer)

92

230

230

Supervisor Fees * 7.65%

Management

32,904

33,852

34,764

CPI Adjustment

Secretarial & Field Operations

6,300

6,300

6,300

No Change From 2025/2026 Budget

Legal

31,710

22,000

24,000

Fiscal Year 2025/2026 Expenditure Through 2/28/26 Was $11,128

Assessment Roll

10,000

10,000

10,000

As Per Contract

Audit Fees

3,400

3,500

3,300

Accepted Amount For 2025/2026 Audit

Arbitrage Rebate Fee

650

650

650

No Change From 2025/2026 Budget

Insurance

22,952

23,500

23,500

Fiscal Year 2025/2026 Expenditure Was $22,945

Legal Advertisements

2,817

2,750

2,850

$100 Increase From 2025/2026 Budget

Miscellaneous

1,604

2,100

2,000

$100 Decrease From 2025/2026 Budget

Postage

193

575

550

$25 Decrease From 2025/2026 Budget

Office Supplies

407

775

750

$25 Decrease From 2025/2026 Budget

Dues & Subscriptions

175

175

175

No Change From 2025/2026 Budget

Trustee Fee

3,250

3,250

3,250

No Change From 2025/2026 Budget

Continuing Disclosure Fee

350

350

350

No Change From 2025/2026 Budget

Website Management

1,750

1,750

1,750

No Change From 2025/2026 Budget

TOTAL ADMINISTRATIVE EXPENDITURES

$	119,754

$	114,757

$	117,419

TOTAL MAINTENANCE EXPENDITURES

$	365,497

$	448,000

$	443,000

TOTAL EXPENDITURES

$	485,251

$	562,757

$	560,419

REVENUES LESS EXPENDITURES

$	583,663

$	473,802

$	476,399

Bond Payments

(442,994)

(436,080)

(436,080)

2027 Principal & Interest Payments

BALANCE

$	140,669

$	37,722

$	40,319

County Appraiser & Tax Collector Fee

(10,003)

(20,707)

(20,706)

Two Percent Of Total Assessment Roll

Discounts For Early Payments

(36,711)

(41,415)

(41,413)

Four Percent Of Total Assessment Roll

EXCESS/ (SHORTFALL)

$	93,955

$	(24,400)

$	(21,800)

Carryover From Prior Year

0

24,400

21,800

Carryover From Prior Year

NET EXCESS/ (SHORTFALL)

$	93,955

$	-

$	-

DETAILED FINAL MAINTENANCE BUDGET
FONTAINBLEAU LAKES COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

Notes
Available Capital Improvement Funds As Of 7/31/26: Las Ramblas: $150,000 - Las Sevillas: $50,000 Available Perimeter Fence Funds As Of 7/31/26: $258,000

IV

EXPENDITURES

FISCAL YEAR 2024/2025
ACTUAL

FISCAL YEAR 2025/2026
BUDGET

FISCAL YEAR 2026/2027
BUDGET

COMMENTS

MAINTENANCE EXPENDITURES

Engineering/Annual Report/Inspections

4,337

4,000

4,000

No Change From 2025/2026 Budget

Lake Tract Aquatic Maintenance (Includes Parcel 1)

10,320

14,000

14,000

No Change From 2025/2026 Budget

Annual Landscape & Irrigation Maintenance

127,093

110,000

115,000

$5,000 Increase From 2025/2026 Budget

Landscaping Upkeep

7,700

40,000

30,000

$10,000 Decrease From 2025/2026 Budget

Irrigation Systems Maintenance (North & South)

6,075

10,000

10,000

No Change From 2025/2026 Budget

Community Lighting Upkeep (North & South)

27,066

15,000

15,000

No Change From 2025/2026 Budget

FP&L - Power - Street Lighting (North & South)

20,754

18,000

21,000

$3,000 Increase From 2025/2026 Budget

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

2,367

3,000

3,000

No Change From 2025/2026 Budget

FP&L - Power - Lift Stations (North & South)

3,727

5,000

5,000

No Change From 2025/2026 Budget

Roadways & Street Maintenance (North & South)

23,139

35,000

35,000

No Change From 2025/2026 Budget

Fountain Maintenance (Tract A)

6,785

3,000

5,000

$2,000 Increase From 2025/2026 Budget

Entrance/Exit Gate Maintenance/Repairs (N & S)

33,849

10,000

12,000

$2,000 Increase From 2025/2026 Budget

Hurricane Preparedness/Miscellaneous

0

12,000

12,000

No Change From 2025/2026 Budget

Lift Station Maintenance (North & South)

38,173

25,000

25,000

No Change From 2025/2026 Budget

Miscellaneous Improvements (North & South)

52,320

42,000

35,000

$7,000 Decrease From 2025/2026 Budget

AT&T Wireless

1,792

2,000

2,000

No Change From 2025/2026 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

$	365,497

$	448,000

$	443,000

EXTRAORDINARY EXPENDITURES

Steel Perimeter Fence - Las Ramblas

0

0

0

No Change From 2025/2026 Budget

TOTAL EXTRAORDINARY EXPENDITURES

$	-

$	-

$	-

DETAILED FINAL DEBT SERVICE FUND BUDGET
FONTAINBLEAU LAKES COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

Series 2016 Bond Refunding Information

Original Par Amount = Interest Rate =
Issue Date =
Maturity Date =

$6,430,000 2.00% - 4.125%
October 2016
May 2038

Annual Principal Payments Due =
Annual Interest Payments Due =

May 1st
May 1st & November 1st

Par Amount As Of 1/1/26 =

$4,335,000

V

REVENUES

FISCAL YEAR 2024/2025 ACTUAL

FISCAL YEAR 2025/2026 BUDGET

FISCAL YEAR 2026/2027 BUDGET

COMMENTS

Interest Income

28,579

1,000

2,000

Projected Interest For 2026/2027

NAV Tax Collection

442,994

436,080

436,080

Maximum Debt Service Collection

Total Revenues

$	471,573

$	437,080

$	438,080

EXPENDITURES

Principal Payments

255,000

260,000

270,000

Principal Payment Due In 2027

Interest Payments

181,894

170,981

161,681

Interest Payments Due In 2027

Bond Redemption

0

6,099

6,399

Estimated Excess Debt Collections

Total Expenditures

$	436,894

$	437,080

$	438,080

Excess/ (Shortfall)

$	34,679

$	-

$	-

Fontainbleau Lakes Community Development District Assessment Comparison

Fiscal Year 2023/2024
Assessment
Before Discount*

Fiscal Year 2024/2025
Assessment
Before Discount*

Fiscal Year 2025/2026
Assessment
Before Discount*

Fiscal Year 2026/2027
Projected Assessment
Before Discount*

Administrative Assessment For Single Family Maintenance Assessment For Single Family
Perimeter Fence Assessment For Single Family Debt Assessment For Single Family
Total

$
$
$

229.23
1,182.04
935.62

$
$
$

229.08
1,182.04
-

$
$
$

234.20
1,176.79
-

$
$
$

247.24
1,163.66
-

$	1,224.05

 $	1,224.05

 $	1,224.05

 $	1,224.05

$

3,570.94

$

2,635.17

$

2,635.04

$

2,634.95

Administrative Assessment For Townhomes
Maintenance Assessment For Townhomes
Perimeter Fence Assessment For Townhomes Debt Assessment For Townhomes
Total

$
$
$

229.23
1,182.04
935.62

$
$
$

229.08
1,182.04
-

$
$
$

234.20
1,176.79
-

$
$
$

247.24
1,163.66
-

$	1,064.39

 $	1,064.39

 $	1,064.39

 $	1,064.39

$

3,411.28

$

2,475.51

$

2,475.38

$

2,475.29

Administrative Assessment For Courtyards Maintenance Assessment For Courtyards
Extraordinary Assessment For Courtyards Debt Assessment For Courtyards
Total

$
$
$

229.23
1,182.04
-

$
$
$

229.08
1,182.04
-

$
$
$

234.20
1,176.79
-

$
$
$

247.24
1,163.66
-

$	957.95

 $	957.95

 $	957.95

 $	957.95

$

2,369.22

$

2,369.07

$

2,368.94

$

2,368.85

* 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) Townhomes (Las Ramblas) Courtyards (Las Sevillas)
Total Units

271
36
98
405

VI