Shingle Creek at Bronson
Community Development	District Agenda
April 6, 2026

Agenda
Shingle Creek at Bronson
Community Development District

March 30, 2026
219 E. Livingston Street, Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526

Board of Supervisors Shingle Creek at Bronson
Community Development District Dear Board Members:
The meeting of the Board of Supervisors of the Shingle Creek at Bronson Community Development District will be held Monday, April 6, 2026 at 11:00 a.m. at the Oasis Club at ChampionsGate, 1520 Oasis Club Blvd., ChampionsGate, FL 33896. Following is the advance agenda for the regular meeting:

Board of Supervisors Meeting
Roll Call
Public Comment Period
Organizational Matters
Acceptance of Resignation of Supervisors Brent Kewley
Appointment of Individuals to Fulfill Vacant Seats #3 & #4
Consideration of Letters of Interest/Resumes
Administration of Oaths of Office to Newly Appointed Board Members
Election of Officers
Consideration of Resolution 2026-02 Electing Officers
Approval of Minutes of the October 6, 2025 Board of Supervisors Meeting
Consideration of Resolution 2026-03 Approving Proposed Fiscal Year 2027 Budget and Setting a Public Hearing
Review and Acceptance of Fiscal Year 2025 Audit Report
Ratification of Data Sharing and Usage Agreement with Osceola County Property Appraiser
Ratification of Series 2021 Requisition 15
Staff Reports
Attorney
Engineer
District Manager’s Report
Approval of Check Register
Balance Sheet and Income Statement
Other Business
Supervisor’s Requests
Adjournment

The balance of the agenda will be discussed at the meeting. In the meantime, if you should have any questions, please contact me.

Sincerely,
Jeremy LeBrun
Jeremy LeBrun District Manager

Cc:	Jan Carpenter, District Counsel

Enclosures

Section III

Section A
CDD Resignation Letter Template

Brent Kewley
6675 Westwood Blvd. 5th Floor Orlando, FL 32821 drago477@gmail.com

January 12, 2026

To: Adam Morgan, Chair of the Board of Supervisors CC: George Flint, District Manager
Re: Resignation from the CDD Board of Supervisors, Dear Mr. Morgan and Members of the Board,
Please accept this letter as formal notification that I am resigning from my position as Supervisor on the Ranches at Lake McCleod, Peace Creek, Hunt Club Grove, Shingle Creek at Bronson, Bridgewalk, Wellness Ridge, and Storey Drive Board of Supervisors, effective 1/5/2026.

I am committed to ensuring a smooth transition. Please let me know if there is any specific documentation or information I can provide to assist my successor.

Thank you for your leadership and for the opportunity to serve these communities. Sincerely,

Brent Kewley
Brent Kewley

Section F
RESOLUTION 2026-02
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE SHINGLE CREEK AT BRONSON COMMUNITY DEVELOPMENT DISTRICT ELECTING THE OFFICERS OF THE DISTRICT AND PROVIDING FOR AN EFFECTIVE DATE

WHEREAS, the Shingle Creek at Bronson Community Development District (the “District”) is a local unit of special purpose government created and existing pursuant to Chapter 190, Florida Statutes; and
WHEREAS, the Board of Supervisors of the District (“Board”) desires to elect the Officers of the District.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE SHINGLE CREEK AT BRONSON COMMUNITY DEVELOPMENT DISTRICT:

Section 1.			is elected Chairperson.
Section 2.		is elected Vice-Chairperson.
Section 3.		George Flint	 is elected Secretary.

Section 4.		Jeremy LeBrun		is elected Assistant Secretary.
		is elected Assistant Secretary.
			is elected Assistant Secretary.
		is elected Assistant Secretary.

Section 5.	_	Jill Burns	 is elected Treasurer.
Section 6.		Darring Mossing, Sr.	 is elected Assistant Treasurer.
	Katie Costa	 is elected Assistant Treasurer.

Section 7.	This Resolution shall become effective immediately upon its adoption. PASSED AND ADOPTED this 4th day of February, 2026.

ATTEST:	SHINGLE	CREEK	AT	BRONSON	
	COMMUNITY	DEVELOPMENT	
	DISTRICT		

Secretary/Assistant Secretary	Chairperson/Vice-Chairperson

Minutes
MINUTES OF MEETING SHINGLE CREEK AT BRONSON
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Shingle Creek at Bronson Community Development District was held on Monday, October 6, 2025 at 12:18 p.m. at the Oasis Club at ChampionsGate, 1520 Oasis Club Blvd. ChampionsGate, Florida.

Present and constituting a quorum:
Adam Morgan	Chairman
Rob Bonin	Vice Chairman
Brent Kewley	Assistant Secretary
Michelle Dudley	Assistant Secretary Also present were:
Jeremy LeBrun	District Manager, GMS
Kristen Trucco	District Counsel, LLEB
Chace Arrington by phone	District Engineer
Alan Scheerer	Field Manager

FIRST ORDER OF BUSINESS	Roll Call
Mr. LeBrun called the meeting to order at 12:18 p.m. and called the roll. Four Supervisors were present in person constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Mr. LeBrun noted there were no members of the public present, just Board and staff.

THIRD ORDER OF BUSINESS	Organizational Matters
Acceptance of Resignation of Logan Lantrip
Mr. LeBrun noted that they received a resignation letter from Logan Lantrip. He asked the Board for a motion to accept the resignation.

Appointment of Individual to Fulfill Vacant Seat
Mr. LeBrun asked for any appointments to fulfill the vacant seat. The Board deferred the appointment at this time.

Consideration of Letters of Interest/Resumes
Administration of Oaths of Office to Newly Appointed Board Members
Election of Officers
Consideration of Resolution 2026-01 Electing Officers
Mr. LeBrun noted that items B through F would be tabled to a future meeting agenda.

FOURTH ORDER OF BUSINESS	Approval of Minutes of the August 4, 2025
Board of Supervisors Meeting
Mr. LeBrun presented the minutes of the August 4, 2025 Board of Supervisors meeting.
He offered to take any comments or questions. The Board had no changes to the minutes.

FIFTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Trucco had nothing to report at this time.

Engineer
Consideration of Work Authorization 2026-01
Mr. Arrington presented Work Authorization 2026-01 and reviewed the cost for the Board.

District Manager’s Report
Approval of Check Register
Mr. LeBrun presented the check register. Mr. LeBrun offered to answer any Board questions. There being no questions, there was a motion of approval.

Balance Sheet and Income Statement
Mr. LeBrun stated behind the check register are the unaudited financials through August 31, 2025. There is no action required by the Board on this item.
Ms. Dudley asked why there were no streetlight expenses for the year. Mr. Scheerer questioned if those costs were tied to another District.

SIXTH ORDER OF BUSINESS	Other Business
There being no comments, the next item followed.

SEVENTH ORDER OF BUSINESS	Supervisor’s Requests
There being no comments, the next item followed.

EIGHTH ORDER OF BUSINESS	Adjournment
Mr. LeBrun asked for a motion to adjourn the meeting.

Secretary / Assistant Secretary	Chairman / Vice Chairman

Section V
RESOLUTION 2026-03

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE SHINGLE CREEK AT BRONSON COMMUNITY DEVELOPMENT DISTRICT APPROVING A PROPOSED BUDGET FOR FISCAL YEAR 2026/2027 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW; ADDRESSING TRANSMITTAL, POSTING AND PUBLICATION REQUIREMENTS; ADDRESSING SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the District Manager has heretofore prepared and submitted to the Board of Supervisors (“Board”) of the Shingle Creek at Bronson Community Development District (“District”) prior to June 15, 2026, a proposed budget (“Proposed Budget”) for the fiscal year beginning October 1, 2026, and ending September 30, 2027 (“Fiscal Year 2026/2027”); and

WHEREAS, the Board has considered the Proposed Budget and desires to set the required public hearing thereon.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE SHINGLE CREEK AT BRONSON COMMUNITY DEVELOPMENT DISTRICT:
PROPOSED BUDGET APPROVED. The Proposed Budget prepared by the District Manager for Fiscal Year 2026/2027 attached hereto as Exhibit A is hereby approved as the basis for conducting a public hearing to adopt said Proposed Budget.
SETTING A PUBLIC HEARING. A public hearing on said approved Proposed Budget is hereby declared and set for the following date, hour and location:

DATE:	August 3, 2026
HOUR:	11:00 AM
LOCATION: Oasis Club at ChampionsGate
1520 Oasis Club Blvd Davenport, FL 33896
TRANSMITTAL  OF  PROPOSED  BUDGET  TO  LOCAL  GENERAL
PURPOSE GOVERNMENT(S). The District Manager is hereby directed to submit a copy of the Proposed Budget to Osceola County, Florida at least 60 days prior to the hearing set above.

POSTING OF PROPOSED BUDGET. In accordance with Section 189.016, Florida Statutes, the District’s Secretary is further directed to post the approved Proposed Budget on the District’s website at least two days before the budget hearing date as set forth in Section 2 and shall remain on the website for at least 45 days.
PUBLICATION OF NOTICE. Notice of this public hearing shall be published in the manner prescribed in Florida law.

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.
EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.
PASSED AND ADOPTED THIS 6TH DAY OF APRIL 2026.
ATTEST:	SHINGLE CREEK AT BRONSON COMMUNITY DEVELOPMENT DISTRICT

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

Shingle Creek at Bronson
Community Development District

Proposed Budget FY2027
Table of Contents

1-2

3-7

8

9

10
General Fund

General Fund Narrative

Capital Reserve Fund

Debt Service Fund Series 2021

Amortization Schedule Series 2021

Shingle Creek at Bronson
Community Development District Proposed Budget
FY2027
General Fund

Adopted
Budget	Actual
Thru	Projected
Next	Total
Projected	Proposed
Budget	
FY2026	2/28/26	7 Months	9/30/26	FY2027	

Revenues:						
Special Assessments	$	287,180	$	254,947	$	32,233	$	287,180	$	287,180	
Interest	3,600	3,045	3,650	6,695	4,800	
Carry Forward Surplus*	118,432	137,244	-	137,244	82,972	
Total Revenues	$	409,212	$	395,236	$	35,883	$	431,119	$	374,952	

Expenditures:						
Administrative:						
Supervisor Fees	$	12,000	$	800	$	2,400	$	3,200	$	12,000	
FICA Expense	918	61	184	245	918	
Engineering Fees	12,000	400	5,600	6,000	12,000	
Attorney	25,000	432	7,901	8,333	25,000	
Arbitrage	450	-	450	450	450	
Dissemination	3,785	1,577	2,208	3,785	3,974	
Annual Audit	4,700	2,900	500	3,400	3,500	
Trustee Fees	4,455	-	4,434	4,434	4,455	
Assessment Administration	5,732	5,732	-	5,732	6,019	
Management Fees	43,775	18,240	25,535	43,775	45,964	
Information Technology	1,947	811	1,136	1,947	2,044	
Website Maintenance	1,298	541	757	1,298	1,363	
Telephone	100	-	25	25	100	
Postage	750	26	224	250	750	
Printing & Binding	750	2	98	100	750	
Insurance	6,618	6,376	-	6,376	7,014	
Legal Advertising	2,500	-	2,500	2,500	2,500	
Other Current Charges	600	233	315	548	600	
Office Supplies	150	1	49	50	150	
Property Appraiser Fee	700	565	-	565	700	
Dues, Licenses & Subscriptions	175	175	-	175	175	
Total Administrative:	$	128,403	$	38,872	$	54,316	$	93,188	$	130,426	
Operations & Maintenance						
Field Services	$	15,450	$	6,438	$	9,013	$	15,450	$	16,223	
Property Insurance	2,000	-	2,000	2,000	2,000	
Streetlights	11,000	-	-	-	11,000	
Water & Sewer	10,000	291	6,709	7,000	10,000	
Landscape Maintenance	76,200	31,250	43,750	75,000	76,200	
Landscape Contingency	7,500	-	3,750	3,750	7,500	
Lake Maintenance	13,500	5,475	7,875	13,350	13,908	
Lake Contingency	1,000	-	500	500	1,000	
Irrigation Repairs	5,000	-	2,500	2,500	5,000	
Repairs & Maintenance	5,000	-	2,500	2,500	5,000	
Contingency	2,500	-	1,250	1,250	2,500	
Total Operations & Maintenance:	$	149,150	$	43,454	$	79,846	$	123,300	$	150,331	
Reserves						
Capital Reserve Transfer	$	131,659	$	131,659	$	-	$	131,659	$	94,195	
Total Reserves	$	131,659	$	131,659	$	-	$	131,659	$	94,195	
						
Total Expenditures	$	409,212	$	213,985	$	134,162	$	348,147	$	374,951	
						
Excess Revenues (Expenditures)	$	-	$	181,251	$	(98,279)	$	82,972	$	0	

*Less 1st Quarter Operating				

Net Assessment	

$287,180	
				Collection Cost (6%)	$18,331	
				Gross Assessment	$305,511	

1
Shingle Creek at Bronson
Community Development District Gross Per Unit Assessment Comparison Chart

Property Type	
Units	Fiscal Year 2026
Gross Per Unit	
% Increase	Increase
Gross Per Unit	Fiscal Year 2027
Gross Per Unit	Fiscal Year 2027
Total Gross	
Townhome	358	$384	0%	$0	$384	$137,407	
Single Family	274	$614	0%	$0	$614	$168,104	
Total	632				Gross Assessment	$305,511	

2

REVENUES:

Special Assessments – Tax Collector

The District will levy a non-ad valorem special assessment on all the assessable property within the District in order to fund all operating and maintenance expenditures during the fiscal year. These assessments are billed on tax bills.

Interest

The District will invest surplus funds with State Board of Administration.

EXPENDITURES:

Administrative:

Supervisor Fees

Chapter 190 of the Florida Statutes allows for each member of the Board of Supervisors to be compensated $200 per meeting, not to exceed $4,800 per year to each Supervisor for the time devoted to District business and meetings. The amount is based on 5 Supervisors attending 12 meetings during the fiscal year.

FICA Expense

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

Engineering Fees

The District's engineer, Dewberry Engineers, will be providing general engineering services to the District, e.g. attendance and preparation for board meetings, review of invoices, preparation and review of contract specifications and bid documents and various projects assigned as directed by the Board of Supervisors and the District Manager.

Attorney

The District's legal counsel, Latham, Luna, Eden & Beaudine, LLP, will be providing general legal services to the District, e.g. attendance and preparation for Board meetings, preparation and review of agreements and resolutions, and other research assigned as directed by the Board of Supervisors and the District Manager.

Arbitrage

The District will contract with an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on the Series 2021 Special Assessment Bonds. The District has contracted with AMTEC Corporation for this service.

Bond Series	Annual	
2021 Special Assessment	$450	
Total	$450	

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. The District has contracted with Governmental Management Services-Central Florida, LLC for this service on the Series 2021 Special Assessment Bonds.

Annual Audit

The District is required by Florida Statutes to arrange for an independent audit of its financial records on an annual basis. The District has contracted with Grau & Associates for this service.

Trustee Fees

The District will pay annual trustee fees for the Series 2021 Special Assessment Bonds that are deposited with a Trustee at USBank.

Assessment Administration

The District has contracted with Governmental Management Services-Central Florida, LLC to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.

Management Fees

The District has contracted with Governmental Management Services-Central Florida, LLC to provide Management, Accounting and Recording Secretary Services for the District. The services include, but not limited to, recording and transcription of board meetings, budget preparation, all financial reporting, annual audit, etc.

Information Technology

The District has contracted with Governmental Management Services-Central Florida, LLC for costs related to District’s information systems, which include but are not limited to video conferencing services, cloud storage services and servers, positive pay implementation and programming for fraud protection, accounting software, tablets for meetings, Adobe, Microsoft Office, etc.

Website Maintenance

The District has contracted with Governmental Management Services-Central Florida, LLC for 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.

Telephone

Telephone and fax machine.

Postage

The District incurs charges for mailing of agenda packages, overnight deliveries, checks for vendors and other required correspondence.

Printing & Binding

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

Insurance

The District’s general liability and public officials liability insurance coverage is provided by Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.

Legal Advertising

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

Other Current Charges

Represents any miscellaneous expenses incurred during the fiscal year such as bank fees, deposit slips, stop payments, etc.

Office Supplies

The District incurs charges for office supplies that need to be purchased during the fiscal year.

Property Appraiser Fee

Represents an annual fee charged by Osceola County Property Appraiser’s office for assessment administration services.

Dues, Licenses & Subscriptions

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

Operations & Maintenance:

Field Services

The District has contracted with Governmental Management Services-Central Florida, LLC to provide onsite field management of contracts for the District such as landscape and lake maintenance. Services to include onsite inspections, meetings with contractors, monitoring of utility accounts, attend Board meetings and receive and respond to property owner phone calls and emails.

Property Insurance

Represents estimated costs for the annual coverage of property insurance. Coverage will be provided by Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.

Streetlights

Represents estimated costs for 22 streetlights that will be maintained by the District.

Water & Sewer

Represents costs for water services for areas within the District. The District currently has one account with Toho Water Authority.

Account#	Description	Monthly	Annual	
	4300 Natures Ridge Odd Drive 2"			
002674346-033259219	RM	$550	$6,600	
Contingency			$3,400	
Total			$10,000	

Landscape Maintenance

The District will maintain the landscaping within the common areas of the District after installation of landscape material has been completed. Include areas such as Nature’s Ridge Drive, Tracts A, B, L3, P-1, P-2 and the Cove at Storey Lake PH II & III. The District has contract with Frank Polly Sod, Inc. for this service.

Description	Monthly	Annual	
Landscape Maintenance	$6,350	$76,200	
Total		$76,200	

Landscape Contingency

Represents estimated costs for any additional landscape expenses such as installation of annual plant replacements, mulch, tree replacement and any other landscape expenses not covered under the monthly landscape contract.

Lake Maintenance

Represents cost for maintenance to 7 ponds located within the District. Services include shoreline grass and brush control, floating and submersed vegetation control, additional treatments as required and a monthly report of all waterways treated. The District has contracted with Aquatic Weed Control, Inc. for these services.

Description	Monthly	Annual	
Pond Maintenance	$1,159	$13,908	
Total		$13,908	

Lake Contingency

Represents estimated costs for any additional lake expenses not covered under the monthly lake maintenance contract.

Irrigation Repairs

Represents estimated costs for any supplies and repairs to irrigation system maintained by the District.

Repairs & Maintenance

Represents estimated costs for any repairs and maintenance to common areas maintained by the District.

Contingency

Represents any additional field expense that may not have been provided for in the budget.

Transfer Out – Capital Reserve

Represents proposed amount to transfer to the Capital Reserve Fund.
Shingle Creek at Bronson
Community Development District Proposed Budget
FY2027
Capital Reserve Fund

Adopted
Budget	Actual
Thru	Projected
Next	Total
Projected	Proposed
Budget	
FY2026	2/28/26	7 Months	9/30/26	FY2027	

Revenues:						
Transfer In	$	131,659	$	131,659	$	-	$	131,659	$	94,195	
Interest	12,000	6,913	9,100	16,013	12,000	
Total Revenues	$	143,659	$	138,572	$	9,100	$	147,672	$	106,195	

Expenditures:						
Contingency	$	600	$	-	$	-	$	-	$	600	
Capital Outlay	-	-	-	-	-	
Total Expenditures	$	600	$	-	$	-	$	-	$	600	
						
Excess Revenues (Expenditures)	$	143,059	$	138,572	$	9,100	$	147,672	$	105,595	
						
Fund Balance - Beginning	$	366,234	$	366,502	$	-	$	366,502	$	514,175	
						
Fund Balance - Ending	$	509,293	$	505,075	$	9,100	$	514,175	$	619,770	
Shingle Creek at Bronson
Community Development District Proposed Budget
FY2027
Debt Service Fund Series 2021

Adopted
Budget	Actual
Thru	Projected
Next	Total
Projected	Proposed
Budget	
FY2026	2/28/26	7 Months	9/30/26	FY2027	

Revenues:						
Special Assessments	$	780,300	$	692,725	$	87,575	$	780,300	$	780,300	
Interest	30,000	12,164	17,836	30,000	28,000	
Carry Forward Surplus*	353,483	359,050	-	359,050	365,865	
Total Revenues	$	1,163,783	$	1,063,938	$	105,411	$	1,169,350	$	1,174,165	

Expenditures:						
Series 2021
Interest - 12/15	

$	235,438	

$	235,438	

$	-	

$	235,438	

$	231,563	
Principal - 06/15	310,000	-	320,000	320,000	320,000	
Interest - 06/15	235,438	-	235,438	235,438	231,563	
Total Expenditures	$	780,875	$	235,438	$	555,438	$	790,875	$	783,125	

Other Sources/(Uses)						
Transfer In/(Out)	$	(15,605)	$	(5,610)	$	(7,000)	$	(12,610)	$	(12,000)	
Total Other Financing Sources (Uses)	$	(15,605)	$	(5,610)	$	(7,000)	$	(12,610)	$	(12,000)	
						
Excess Revenues (Expenditures)	$	367,303	$	822,891	$	(457,026)	$	365,865	$	379,040	

*Less Reserve amount				

Interest - 12/15/2027	

$226,603	
				Total	$226,603	
				
Net Assessment	
$780,300	
				Collection Cost (6%)	$49,806	
				Gross Assessment	$830,106	
						
		Property Type	Units	Gross Per Unit	Gross Total	
		Single Family	274	$1,668	$456,955	
		Townhome	358	$1,042	$373,151	
		Total	632		$830,106	
Shingle Creek at Bronson
Series 2021, Special Assessment Bonds (Term Bonds Combined)

Amortization Schedule

Date	Balance	Principal	Interest	Annual	

6/15/26	
$ 12,820,000	
$	310,000	$	
235,437.50	$	
-	
12/15/26	$ 12,510,000	$	-	$	231,562.50	$	777,000.00	
6/15/27	$ 12,510,000	$	320,000	$	231,562.50	$	-	
12/15/27	$ 12,190,000	$	-	$	226,602.50	$	778,165.00	
6/15/28	$ 12,190,000	$	330,000	$	226,602.50	$	-	
12/15/28	$ 11,860,000	$	-	$	221,487.50	$	778,090.00	
6/15/29	$ 11,860,000	$	340,000	$	221,487.50	$	-	
12/15/29	$ 11,520,000	$	-	$	216,217.50	$	777,705.00	
6/15/30	$ 11,520,000	$	350,000	$	216,217.50	$	-	
12/15/30	$ 11,170,000	$	-	$	210,792.50	$	777,010.00	
6/15/31	$ 11,170,000	$	360,000	$	210,792.50	$	-	
12/15/31	$ 10,810,000	$	-	$	205,212.50	$	776,005.00	
6/15/32	$ 10,810,000	$	375,000	$	205,212.50	$	-	
12/15/32	$ 10,435,000	$	-	$	198,650.00	$	778,862.50	
6/15/33	$ 10,435,000	$	385,000	$	198,650.00	$	-	
12/15/33	$ 10,050,000	$	-	$	191,912.50	$	775,562.50	
6/15/34	$ 10,050,000	$	400,000	$	191,912.50	$	-	
12/15/34	$ 9,650,000	$	-	$	184,912.50	$	776,825.00	
6/15/35	$ 9,650,000	$	415,000	$	184,912.50	$	-	
12/15/35	$ 9,235,000	$	-	$	177,650.00	$	777,562.50	
6/15/36	$ 9,235,000	$	430,000	$	177,650.00	$	-	
12/15/36	$ 8,805,000	$	-	$	170,125.00	$	777,775.00	
6/15/37	$ 8,805,000	$	445,000	$	170,125.00	$	-	
12/15/37	$ 8,360,000	$	-	$	162,337.50	$	777,462.50	
6/15/38	$ 8,360,000	$	460,000	$	162,337.50	$	-	
12/15/38	$ 7,900,000	$	-	$	154,287.50	$	776,625.00	
6/15/39	$ 7,900,000	$	480,000	$	154,287.50	$	-	
12/15/39	$ 7,420,000	$	-	$	145,887.50	$	780,175.00	
6/15/40	$ 7,420,000	$	495,000	$	145,887.50	$	-	
12/15/40	$ 6,925,000	$	-	$	137,225.00	$	778,112.50	
6/15/41	$ 6,925,000	$	510,000	$	137,225.00	$	-	
12/15/41	$ 6,415,000	$	-	$	128,300.00	$	775,525.00	
6/15/42	$ 6,415,000	$	530,000	$	128,300.00	$	-	
12/15/42	$ 5,885,000	$	-	$	117,700.00	$	776,000.00	
6/15/43	$ 5,885,000	$	555,000	$	117,700.00	$	-	
12/15/43	$ 5,330,000	$	-	$	106,600.00	$	779,300.00	
6/15/44	$ 5,330,000	$	575,000	$	106,600.00	$	-	
12/15/44	$ 4,755,000	$	-	$	95,100.00	$	776,700.00	
6/15/45	$ 4,755,000	$	600,000	$	95,100.00	$	-	
12/15/45	$ 4,155,000	$	-	$	83,100.00	$	778,200.00	
6/15/46	$ 4,155,000	$	625,000	$	83,100.00	$	-	
12/15/46	$ 3,530,000	$	-	$	70,600.00	$	778,700.00	
6/15/47	$ 3,530,000	$	650,000	$	70,600.00	$	-	
12/15/47	$ 2,880,000	$	-	$	57,600.00	$	778,200.00	
6/15/48	$ 2,880,000	$	675,000	$	57,600.00	$	-	
12/15/48	$ 2,205,000	$	-	$	44,100.00	$	776,700.00	
6/15/49	$ 2,205,000	$	705,000	$	44,100.00	$	-	
12/15/49	$ 1,500,000	$	-	$	30,000.00	$	779,100.00	
6/15/50	$ 1,500,000	$	735,000	$	30,000.00	$	-	
12/15/50	$	765,000	$	-	$	15,300.00	$	780,300.00	
6/15/51	$	765,000	$	765,000	$	15,300.00	$	780,300.00	
Totals		$	12,820,000	$	7,401,962.50	$ 20,221,962.50		

Section VI

SHINGLE CREEK AT BRONSON COMMUNITY DEVELOPMENT DISTRICT OSCEOLA COUNTY, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025
SHINGLE CREEK AT BRONSON COMMUNITY DEVELOPMENT DISTRICT OSCEOLA COUNTY, FLORIDA

TABLE OF CONTENTS

	  Page		
INDEPENDENT AUDITOR’S REPORT	1-2	
MANAGEMENT’S DISCUSSION AND ANALYSIS	3-6	
BASIC FINANCIAL STATEMENTS		
Government-Wide Financial Statements:		
Statement of Net Position	7	
Statement of Activities	8	
Fund Financial Statements:		
Balance Sheet – Governmental Funds	9	
Reconciliation of the Balance Sheet – Governmental Funds		
to the Statement of Net Position	10	
Statement of Revenues, Expenditures and Changes in Fund Balances –
Governmental Funds	
11	
Reconciliation of the Statement of Revenues, Expenditures and Changes in
Fund Balances of Governmental Funds to the Statement of Activities	
12	
Notes to Financial Statements	13-21	
REQUIRED SUPPLEMENTARY INFORMATION		
Schedule of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual – General Fund	
22	
Notes to Required Supplementary Information	23	
OTHER INFORMATION		
Data Elements required by FL Statute 218.39 (3) (c)	24	
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS	

25-26	
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10)
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	

27	
MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	
28-29	

INDEPENDENT AUDITOR’S REPORT

To the Board of Supervisors
Shingle Creek at Bronson Community Development District Osceola County, Florida
1001 Yamato Road ▪ Suite 301 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities and each major fund of Shingle Creek at Bronson Community Development District, Osceola County, Florida (“District”) as of and for the fiscal year ended September 30, 2025, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of September 30, 2025, and the respective changes in financial position thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
The District’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with GAAS, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information is the responsibility of management and, 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. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about 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 do 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.
Other Information Included in the Financial Report
Management is responsible for the other information included in the financial report. The other information comprises the information for compliance with FL Statute 218.39 (3) (c) but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated March 26, 2026, on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.

March 26, 2026
MANAGEMENT’S DISCUSSION AND ANALYSIS

Our discussion and analysis of Shingle Creek at Bronson Community Development District, Osceola County, Florida (“District”) provides a narrative overview of the District’s financial activities for the fiscal year ended September 30, 2025. Please read it in conjunction with the District’s Independent Auditor’s Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.

FINANCIAL HIGHLIGHTS

The assets of the District exceeded its liabilities at the close of the most recent fiscal year resulting in a net position balance of $649,192.

The change in the District’s total net position in comparison with the prior fiscal year was ($147,331), a decrease. The key components of the District’s net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2025, the District’s governmental funds reported combined ending fund balances of $1,366,550, an increase of $149,911 in comparison with the prior fiscal year. The total fund balance is nonspendable for prepaid items, assigned to capital reserves and subsequent year’s expenditures, restricted for debt service and capital projects, and the remainder is unassigned fund balance which is available for spending at the District’s discretion.
OVERVIEW OF FINANCIAL STATEMENTS

This discussion and analysis are intended to serve as the introduction to the District’s financial statements. The District’s basic financial statements are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

Government-Wide Financial Statements
The government-wide financial statements are designed to provide readers with a broad overview of the District’s finances, in a manner similar to a private-sector business.

The statement of net position presents information on all the District’s assets, deferred outflows of resources, liabilities, and deferred inflows of resources with the residual amount being reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.

The statement of activities presents information showing how the government’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods.

The government-wide financial statements include all governmental activities that are principally supported by assessments. The District does not have any business-type activities. The governmental activities of the District include the general government (management) and maintenance functions.
Fund Financial Statements

A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The District has one fund category: governmental funds.
OVERVIEW OF FINANCIAL STATEMENTS (Continued)

Governmental Funds
Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a District’s near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the District’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balance provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The District maintains three governmental funds for external reporting. Information is presented separately in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund, debt service fund and capital projects fund, all of which are considered major funds.

The District adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget.

Notes to the Financial Statements
The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.

GOVERNMENT-WIDE FINANCIAL ANALYSIS

As noted earlier, net position may serve over time as a useful indicator of an entity’s financial position. In the case of the District, assets exceeded liabilities at the close of the most recent fiscal year.

Key components of the District’s net position are reflected in the following table:

NET POSITION
SEPTEMBER 30,			
2025	2024		
Current and other assets	$	1,368,036	$	1,218,811		
Capital assets, net of depreciation	12,374,428	12,984,272		
Total assets	13,742,464	14,203,083		
Current liabilities	138,825	141,735		
Long-term liabilities	12,954,447	13,264,825		
Total liabilities	13,093,272	13,406,560		
Net position			
Net investment in capital assets	(534,801)	(252,188)	
Restricted	611,860	579,268	
Unrestricted	572,133	469,443	
Total net position	$	649,192	$	796,523	
GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued)

The District’s net position reflects its investment in capital assets (e.g. land, land improvements, and infrastructure) less any related debt used to acquire those assets that is still outstanding. These assets are used to provide services to residents; consequently, these assets are not available for future spending. Although the District’s investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

The restricted portion of the District’s net position represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position may be used to meet the District’s other obligations

The District’s net position decreased during the most recent fiscal year. The majority of the decrease represents the extent to which the cost of operations and depreciation expense exceeded ongoing program revenues.

Key elements of the change in net position are reflected in the following table:

CHANGES IN NET POSITION
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,
2025	2024

Revenues:
Program revenues
Charges for services	$	1,083,132	$	1,085,790	
Operating grants and contributions	37,556	43,850	
Capital grants and contributions	1,422	843	
General revenues			
Investment earnings	19,235	11,078	
Total revenues	1,141,345	1,141,561	
Expenses:			
General government	91,486	92,384	
Maintenance and operations	726,292	705,033	
Conveyance of infrastructure	-	3,036,462	
Interest	470,898	478,346	
Total expenses	1,288,676	4,312,225	
Change in net position	(147,331)	(3,170,664)	
Net position - beginning	796,523	3,967,187	
Net position - ending	$	649,192	$	796,523	
As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2025, was $1,288,676. The costs of the District’s activities were primarily funded by program revenues which were comprised primarily of assessments. The remainder of the current fiscal year revenue includes interest revenue. The decrease in expenses results from the conveyance of infrastructure expenses during the prior fiscal year.

GENERAL BUDGETING HIGHLIGHTS

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2025.
CAPITAL ASSETS AND DEBT ADMINISTRATION

Capital Assets
At September 30, 2025, the District had $13,594,116 invested in capital assets. In the government-wide financial statements, depreciation of $1,219,688 has been taken, which resulted in a net book value of
$12,374,428. More detailed information about the District’s capital assets is presented in the notes of the financial statements.

Debt Administration
At September 30, 2025, the District had $12,820,000 Bonds outstanding for its governmental activities. More detailed information about the District’s capital debt is presented in the notes of the financial statements.

ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS AND OTHER EVENTS

The District does not anticipate any major projects or significant changes to its infrastructure maintenance program for the subsequent fiscal year. In addition, it is anticipated that the general operations of the District will remain fairly constant.

CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT

This financial report is designed to provide our citizens, land owners, customers, investors and creditors with a general overview of the District’s finances and to demonstrate the District’s accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact the Shingle Creek at Bronson Community Development District’s Finance Department at 219 E. Livingston Street, Orlando, Florida, 32801.
SHINGLE CREEK AT BRONSON COMMUNITY DEVELOPMENT DISTRICT OSCEOLA COUNTY, FLORIDA
STATEMENT OF NET POSITION SEPTEMBER 30, 2025

	Governmental
	Activities		
ASSETS
Cash and cash equivalents	
$	42,388	
Investments	522,950	
Assessments receivable	7,081	
Prepaid items	6,376	
Restricted assets:
Investments	
789,241	
Capital assets:
Nondepreciable	
1,550,335	
Depreciable, net		10,824,093 	
Total assets		13,742,464 	
LIABILITIES
Accounts payable	
1,486	
Accrued interest payable	137,339	
Non-current liabilities:
Due within one year	
310,000	
Due in more than one year		12,644,447 	
Total liabilities		13,093,272 	
NET POSITION
Net investment in capital assets	
(534,801)	
Restricted for debt service	611,860	
Unrestricted		572,133 	
Total net position	 $	649,192 	

See notes to the financial statements
SHINGLE CREEK AT BRONSON COMMUNITY DEVELOPMENT DISTRICT OSCEOLA COUNTY, FLORIDA
STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

Charges for

Program Revenues Operating Grants and

Capital Grants and
Net (Expense) Revenue and Changes in Net Position

Governmental
Functions/Programs		Expenses	Services	Contributions	Contributions	Activities	 Governmental activities:
General government	$	91,486	$	91,486	$	-	$	-	$	-	
Maintenance and operations	726,292	199,903	-	1,422	(524,967)	
Interest on long-term debt		470,898	791,743	37,556	-	358,401 
Total governmental activities		1,288,676	1,083,132	37,556	1,422	(166,566) 

General revenues:
Investment earnings		19,235 	
Total general revenues		19,235 	
Change in net position	(147,331)	
Net position - beginning		796,523 	
Net position - ending	 $	649,192 	

See notes to the financial statements
BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2025

	Major Funds	 Debt
Total Governmental
General	Service
Capital Projects
Funds
ASSETS					
Cash and cash equivalents	$	42,388	$	-	$	-	$	42,388	
Investments	522,950	744,023	45,218	1,312,191	
Assessments receivable	1,905	5,176	-	7,081	
Prepaid items	6,376	-	-	6,376	
Total assets	$	573,619	$	749,199	$	45,218	$  1,368,036	

LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable	$	1,486	$	-	$	-	$	1,486	
Total liabilities	1,486	-	-	1,486	

Fund balances:
Nonspendable:
Prepaid items	6,376	-	-	6,376	
Restricted for:					
Debt service	-	749,199	-	749,199	
Capital projects	-	-	45,218	45,218	
Assigned to:					
Subsequent year's expenditures	118,432	-	-	118,432	
Capital reserves	366,502	-	-	366,502	
Unassigned	80,823	-	-	80,823	
Total fund balances	572,133	749,199	45,218	1,366,550	

Total liabilities and fund balances	
$	573,619	
$	749,199	
$	45,218	
$  1,368,036	

See notes to the financial statements
RECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2025

Fund balance - governmental funds	$	1,366,550 Amounts reported for governmental activities in the statement of
net position are different because:

Capital assets used in governmental activities are not financial resources and, therefore, are not reported as assets in the governmental funds. The statement of net position includes those capital assets, net of any accumulated depreciation, in the net position of the government as a whole.
Cost of capital assets	13,594,116
Accumulated depreciation	  (1,219,688)    12,374,428
Liabilities not due and payable from current available resources are not reported as liabilities in the governmental fund statements. All liabilities, both current and long-term, are reported in the government-wide financial statements.
Accrued interest payable	(137,339)	
Bonds payable	  (12,954,447)	(13,091,786) 	
Net position of governmental activities	$	649,192	

See notes to the financial statements
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

		Major Funds			Total						
				Debt			Governmental		
		General		Service	Capital Projects		Funds		
REVENUES
Special assessments	
$	
291,389	
$	
791,743	
$	
-	
$	
1,083,132	
Interest earnings		19,235		37,556		1,422		58,213	
Total revenues		310,624		829,299		1,422		1,141,345	

EXPENDITURES
Current:
General government		

91,486		

-		

-		

91,486	
Maintenance and operations Debt service:
Principal		116,448

-		-

305,000		-

-		116,448

305,000	
Interest		-		478,500		-		478,500	
Total expenditures		207,934		783,500		-		991,434	

Excess (deficiency) of revenues over (under) expenditures		

102,690		

45,799		

1,422		

149,911	
OTHER FINANCING SOURCES (USES)
Transfers in (out)		
-		
(15,431)		
15,431		
-	
Total other financing sources (uses)		-		(15,431)		15,431		-	

Net change in fund balances		
102,690		
30,368		
16,853		
149,911	
Fund balances - beginning		469,443		718,831		28,365		1,216,639	

Fund balances - ending	
$	
572,133	
$	
749,199	
$	
45,218	
$	
1,366,550	

See notes to the financial statements
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

Net change in fund balances - total governmental funds	$	149,911	
Amounts reported for governmental activities in the statement of activities are different because:		
Repayment of long-term liabilities are reported as expenditures in the governmental fund statements, but such repayments reduce liabilities in the statement of net position and are eliminated in the statement of activities.	

305,000	
Amortization of Bond discounts/premiums is not recognized in the governmental fund financial statements, but is reported as an expense in the statement of activities.	

5,378	
The change in accrued interest on long-term liabilities between the current and prior fiscal year is recorded in the statement of activities but not in the governmental fund financial statements.	

2,224	
Depreciation of capital assets is not recognized in the governmental fund financial statements, but is reported as an expense in the statement of activities.	

	(609,844) 	
Change in net position of governmental activities	$	(147,331)	

See notes to the financial statements
NOTES TO FINANCIAL STATEMENTS

NOTE 1 - NATURE OF ORGANIZATION AND REPORTING ENTITY

Shingle Creek at Bronson Community Development District (the "District") was established by the Board of County Commissioners of Osceola County’s approval of Ordinance No. 2019-113 effective on December 16, 2019, pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.

The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District.

The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The Supervisors are elected on an at large basis by the owners of the property within the District. The Board exercises all powers granted to the District pursuant to Chapter 190, Florida Statutes. As of September 30, 2025, four of the Board members are affiliated with Lennar Homes, LLC (“Developer”) and one seat is vacant.

The Board has the responsibility for:
Allocating and levying assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing improvements.

The financial statements were prepared in accordance with Governmental Accounting Standards Board (“GASB”) Statements. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District is considered to be financially accountable and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Government-Wide and Fund Financial Statements
The basic financial statements include both government-wide and fund financial statements.
The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements.
The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include: 1) charges to customers who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment; operating-type special assessments for maintenance and debt service are treated as charges for services and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Other items not included among program revenues are reported instead as general revenues.

Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Assessments are recognized as revenues in the year for which they are levied. Grants and similar items are to be recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due.
Assessments
Assessments are non-ad valorem assessments on benefited property within the District. Operating and maintenance assessments are based upon the adopted budget and levied annually at a public hearing of the District. Debt service assessments are levied when Bonds are issued and assessed and collected on an annual basis. The District may collect assessments directly or utilize the uniform method of collection under Florida Statutes. Direct collected assessments are due as determined by annual assessment resolution adopted by the Board of Supervisors. Assessments collected under the uniform method are mailed by the County Tax Collector on November 1 and due on or before March 31 of each year. Property owners may prepay a portion or all of the debt service assessments on their property subject to various provisions in the Bond documents.
Assessments and interest associated with the current fiscal period are considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period.

The District reports the following major governmental funds:

General Fund
The general fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund.
Debt Service Fund
The debt service fund is used to account for the accumulation of resources for the annual payment of principal and interest on long-term debt.

Capital Projects Fund
This fund accounts for the financial resources to be used for the acquisition or construction of major infrastructure within the District.

As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements.
When both restricted and unrestricted resources are available for use, it is the government’s policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed.

Assets, Liabilities and Net Position or Equity
Restricted Assets
These assets represent cash and investments set aside pursuant to Bond covenants or other contractual restrictions.

Deposits and Investments
The District’s cash and cash equivalents are considered to be cash on hand and demand deposits (interest and non-interest bearing).
The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section
218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following:
The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;
Interest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.
The State Board of Administration’s (“SBA”) Local Government Surplus Funds Trust Fund (“Florida PRIME”) is a“2a-7 like” pool. A “2a-7 like” pool is an external investment pool that is not registered with the Securities and Exchange Commission (“SEC”) as an investment company, but nevertheless has a policy that it will, and does, operate in a manner consistent with the SEC’s Rule 2a-7 of the Investment Company Act of 1940, which comprises the rules governing money market funds. Thus, the pool operates essentially as a money market fund. The District has reported its investment in Florida PRIME at amortized cost for financial reporting purposes.

Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due. In addition, surplus funds may be deposited into certificates of deposit which are insured and any unspent Bond proceeds are required to be held in investments as specified in the Bond Indenture.

The District records all interest revenue related to investment activities in the respective funds. Investments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles.
Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.

Capital Assets
Capital assets which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.
Capital Assets (Continued)
Property, plant and equipment of the District are depreciated using the straight-line method over the following estimated useful lives:

Assets	Years	
Recreational facilities	20	
Stormwater management	20	
Drainage system	20	
Landscape and hardscape	15	

In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Depreciation expense is not reported in the governmental fund financial statements.

Unearned Revenue
Governmental funds report unearned revenue in connection with resources that have been received, but not yet earned.

Long-Term Obligations
In the government-wide financial statements long-term debt and other long-term obligations are reported as liabilities in the statement of net position. Bond premiums and discounts are deferred and amortized over the life of the Bonds. Bonds payable are reported net of applicable premiums or discounts. Bond issuance costs are expensed when incurred.

In the fund financial statements, governmental fund types recognize premiums and discounts, as well as issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.

Fund Equity/Net Position
In the fund financial statements, governmental funds report non spendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change.
Fund Equity/Net Position (Continued)
The District can establish limitations on the use of fund balance as follows:

Committed fund balance – Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category.

Assigned fund balance – Includes spendable fund balance amounts established by the Board of Supervisors that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board may also assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year’s appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.

The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.

Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government-wide financial statements are categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District’s Bond covenants or other contractual restrictions. Unrestricted net position consists of the net position not meeting the definition of either of the other two components.

Other Disclosures
Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.

NOTE 3 - BUDGETARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget. Annual Budgets are adopted on a basis consistent with generally accepted accounting principles for the general fund. All annual appropriations lapse at fiscal year-end.

The District follows these procedures in establishing the budgetary data reflected in the financial statements.

Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1.
Public hearings are conducted to obtain comments.
Prior to October 1, the budget is legally adopted by the District Board.
All budget changes must be approved by the District Board.
The budgets are adopted on a basis consistent with generally accepted accounting principles.
Unused appropriations for annually budgeted funds lapse at the end of the year.
The District’s cash balances were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act", requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses.

Investments
The District’s investments were held as follows at September 30, 2025:

 Amortized Cost	Credit Risk	Maturities	
First American Government Obligation Fd	Weighted average of the fund
Cl D	$
Investment in Local Government Surplus
789,241
S&P AAAm S&P AAAm
portfolio: 45 days Weighted average of the fund
Funds Trust Fund (Florida PRIME)
	522,950 
 $	1,312,191 
portfolio: 47 days
Credit risk – For investments, credit risk is generally the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Investment ratings by investment type are included in the preceding summary of investments.

Concentration risk – The District places no limit on the amount the District may invest in any one issuer.
Interest rate risk – The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates.

However, the Bond Indenture limits the type of investments held using unspent proceeds.
Fair Value Measurement – When applicable, the District measures and records its investments using fair value measurement guidelines established in accordance with GASB Statements. The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques.

These guidelines recognize a three-tiered fair value hierarchy, in order of highest priority, as follows:
Level 1:	Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access;
Level 2: Investments whose inputs - other than quoted market prices - are observable either directly or indirectly; and,
Level 3: Investments whose inputs are unobservable.
The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs.
Money market investments that have a maturity at the time of purchase of one year or less and are held by governments other than external investment pools should be measured at amortized cost. For external investment pools that qualify to be measured at amortized cost, the pool’s participants should also measure their investments in that external investment pool at amortized cost for financial reporting purposes. Accordingly, the District’s investments have been reported at amortized cost above.
External Investment Pool – With regard to redemption gates, Chapter 218.409(8)(a), Florida Statutes, states that “The principal, and any part thereof, of each account constituting the trust fund is subject to payment at any time from the moneys in the trust fund. However, the Executive Director may, in good faith, on the occurrence of an event that has a material impact on liquidity or operations of the trust fund, for 48 hours limit contributions to or withdrawals from the trust fund to ensure that the Board can invest moneys entrusted to it in exercising its fiduciary responsibility. Such action must be immediately disclosed to all participants, the Trustees, the Joint Legislative Auditing Committee, the Investment Advisory Council, and the Participant Local Government Advisory Council. The Trustees shall convene an emergency meeting as soon as practicable from the time the Executive Director has instituted such measures and review the necessity of those measures. If the Trustees are unable to convene an emergency meeting before the expiration of the 48-hour moratorium on contributions and withdrawals, the moratorium may be extended by the Executive Director until the Trustees are able to meet to review the necessity for the moratorium. If the Trustees agree with such measures, the Trustees shall vote to continue the measures for up to an additional 15 days. The Trustees must convene and vote to continue any such measures before the expiration of the time limit set, but in no case may the time limit set by the Trustees exceed 15 days.” With regard to liquidity fees, Florida Statute 218.409(4) provides authority for the SBA to impose penalties for early withdrawal, subject to disclosure in the enrollment materials of the amount and purpose of such fees. At present, no such disclosure has been made.

As of September 30, 2025, there were no redemption fees or maximum transaction amounts, or any other requirements that serve to limit a participant’s daily access to 100% of their account value.

NOTE 5 – INTERFUND TRANSFERS
Interfund transfers for the fiscal year ended September 30, 2025, were as follows:

 Fund	Transfer in	Transfer out	
Debt service	$	-	$	15,431	
Capital projects		15,431	-		
Total	 $	15,431	$	15,431 	

Transfers are used to move revenues from the fund where collection occurs to the fund where funds have been reallocated for use. In the case of the District, transfers from the debt service fund to the capital projects fund were made in accordance with the Bond Indentures.

Beginning Balance

Additions	Reductions
Ending Balance
Governmental activities
Capital assets, not being depreciated					
Land	$	1,550,335	$	-	$	-	$	1,550,335	
Total capital assets, not being depreciated	1,550,335	-	-	1,550,335	

Capital assets, being depreciated Recreational facilities	

8,165,275	

-	

-	

8,165,275	
Stormwater management	2,551,649	-	-	2,551,649	
Drainage system	867,560	-	-	867,560	
Landscape and hardscape	459,297	-	-	459,297	
Total capital assets, being depreciated	12,043,781	-	-	12,043,781	

Less accumulated depreciation for: Recreational facilities	

408,264	

408,264	

-	

816,528	
Stormwater management	127,582	127,582	-	255,164	
Drainage system	43,378	43,378	-	86,756	
Landscape and hardscape	30,620	30,620	-	61,240	
Total accumulated depreciation	609,844	609,844	-	1,219,688		

Total capital assets being depreciated	
11,433,937	
(609,844)	
-	10,824,093		

Governmental activities capital assets, net	
$	12,984,272	
$	(609,844)	
$	-	$	12,374,428		

Depreciation expense was charged to the maintenance and operations function.

NOTE 7 – LONG-TERM LIABILITIES
Series 2021
During April 2021, the District issued $13,990,000 of Special Assessment Bonds, Series 2021 consisting of Term Bonds due ranging from June 15, 2026, to June 15, 2051, and fixed interest rates ranging from 2.5% to 4.0%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each June 15 and December 15, commencing December 15, 2021, and the principal on the bonds is to be paid serially commencing June 15, 2022, through June 15, 2051.

The Series 2021 Bonds are subject to optional redemption, mandatory sinking fund and extraordinary mandatory redemption at the times, in the amounts, and at the redemption prices more fully described in the Redemption Provisions as outlined in the Bond Indenture.
The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District was in compliance with the requirements at September 30, 2025.

Long-term Debt Activity
Changes in long-term liability activity for the fiscal year ended September 30, 2025 were as follows:

	Beginning
Balance	
Additions	
Reductions	Ending
Balance	Due Within One
Year	
Governmental activities
Series 2021	
$  13,125,000	
$	-	$	
305,000	
$  12,820,000	
$	310,000	
Plus: original issue premium	139,825	-	5,378	134,447	-	
Total	$  13,264,825	$	-	$	310,378	$  12,954,447	$	310,000	
At September 30, 2025, the scheduled debt service requirements on the long-term debt were as follows:

Year ending
	Governmental Activities	
  September 30:	Principal	Interest	Total	
2026	$	310,000	$	470,876	$	780,876	
2027	320,000	463,124	783,124	
2028	330,000	453,204	783,204	
2029	340,000	442,976	782,976	
2030	350,000	432,434	782,434	
2031-2035	1,935,000	1,982,960	3,917,960	
2036-2040	2,310,000	1,620,576	3,930,576	
2041-2045	2,770,000	1,169,850	3,939,850	
2046-2050	3,390,000	570,800	3,960,800	
2051		765,000	30,600	795,600 			
	 $	12,820,000	$	7,637,400	$	20,457,400 			

NOTE 8 - DEVELOPER TRANSACTIONS

The Developer owns a portion of land within the District; therefore, assessment revenues in the general and debt service funds include the assessments levied on those lots owned by the Developer.
NOTE 9 - CONCENTRATION

The District’s activity is dependent upon the continued involvement of the Developer, the loss of which could have a material adverse effect on the District’s operations.
NOTE 10 - MANAGEMENT COMPANY

The District has contracted with a management company to perform services which include financial and accounting advisory services. Certain employees of the management company also serve as officers of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, computer and other administrative costs.

NOTE 11 - RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. There were no settled claims during the past three years.
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL – GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

	
Budgeted
	Amounts	 Original & Final	

Actual Amounts	Variance with Final Budget - Positive
(Negative)	

REVENUES
Assessments	

$	287,180	

$	291,389	

$	4,209	
Interest earnings	-	19,235	19,235	
Total revenues	287,180	310,624	23,444	

EXPENDITURES
Current:
General government	125,858	91,486	34,372	
Maintenance and operations	203,450	116,448	87,002	
Total expenditures	329,308	207,934	121,374	

Excess (deficiency) of revenues over (under) expenditures	

(42,128)	

102,690	

144,818	

OTHER FINANCING SOURCES (USES)
Carry forward	42,128	-	(42,128)	
Total other financing sources (uses)	42,128	-	(42,128)	

Net change in fund balances	
 $	-		
102,690	
 $	102,690 	

Fund balance - beginning		469,443 

Fund balance - ending	 $	572,133 

See notes to required supplementary information
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget for the general fund. The District’s budgeting process is based on estimates of cash receipts and cash expenditures which are approved by the Board. The budget approximates a basis consistent with accounting principles generally accepted in the United States of America (generally accepted accounting principles).

The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2025.
OTHER INFORMATION – DATA ELEMENTS REQUIRED BY FL STATUTE 218.39(3)(C)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025 UNAUDITED

Element	Comments
Number of District employees compensated in the last pay period of the District’s fiscal year being reported.	0	
Number of independent contractors compensated to whom nonemployee compensation was paid in the last month of the District’s fiscal year being reported.	
6	
Employee compensation	$4,987	
Independent contractor compensation	$188,688	
Construction projects to begin on or after October 1; ($65K)	$0	

Budget variance report	See the Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - General Fund	
Non ad valorem special assessments;	Not applicable	
Special assessment rate	Operations and maintenance - $384 - $614
Debt service - $1,042 - $1,668	
Special assessments collected	$1,083,132	
Outstanding Bonds:
Series 2021	

$12,820,000	
1001 Yamato Road ▪ Suite 301 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Board of Supervisors
Shingle Creek at Bronson Community Development District Osceola County, Florida
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of Shingle Creek at Bronson Community Development District, Osceola County, Florida (“District”) as of and for the fiscal year ended September 30, 2025, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our opinion thereon dated March 26, 2026
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

March 26, 2026

INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA
To the Board of Supervisors
Shingle Creek at Bronson Community Development District Osceola County, Florida
We have examined Shingle Creek at Bronson Community Development District, Osceola County, Florida’s (“District”) compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2025. Management is responsible for District’s compliance with those requirements. Our responsibility is to express an opinion on District’s compliance based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 218.415, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District’s compliance with specified requirements.

We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the examination engagement.
In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2025.
This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, management, and the Board of Supervisors of Shingle Creek at Bronson Community Development District, Osceola County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

March 26, 2026

MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA
To the Board of Supervisors
Shingle Creek at Bronson Community Development District Osceola County, Florida

Report on the Financial Statements
We have audited the accompanying basic financial statements of Shingle Creek at Bronson Community Development District, Osceola County, Florida ("District") as of and for the fiscal year ended September 30, 2025 and have issued our report thereon dated March 26, 2026

Auditor’s Responsibility
We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Chapter 10.550, Rules of the Florida Auditor General.
Other Reporting Requirements

We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards; and Independent Auditor’s Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated March 26, 2026 should be considered in conjunction with this management letter.

Purpose of this Letter
The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General for the State of Florida. Accordingly, in connection with our audit of the financial statements of the District, as described in the first paragraph, we report the following:

Current year findings and recommendations.
Status of prior year findings and recommendations.
Compliance with the Provisions of the Auditor General of the State of Florida.

Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, as applicable, management, and the Board of Supervisors of Shingle Creek at Bronson Community Development District, Osceola County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

We wish to thank Shingle Creek at Bronson Community Development District, Osceola County, Florida and the personnel associated with it, for the opportunity to be of service to them in this endeavor as well as future engagements, and the courtesies extended to us.

March 26, 2026
REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS
None

PRIOR YEAR FINDINGS AND RECOMMENDATIONS

None
COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

Unless otherwise required to be reported in the auditor’s report on compliance and internal controls, the management letter shall include, but not be limited to the following:

A statement as to whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report.
There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30, 2024.
Any recommendations to improve the local governmental entity's financial management.
There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2025.
Noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance.
There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 2025.
The name or official title and legal authority of the District are disclosed in the notes to the financial statements.
The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes.
We applied financial condition assessment procedures and no deteriorating financial conditions were noted. It is management’s responsibility to monitor financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

Management has provided the specific information required by Section 218.39(3)(c) in the Other Information section of the financial statements on page 24.

Section VII

KATRINA SCARBOROUGH, CFA, CCF, MCF
OSCEOLA CouN y PROPERTY APPRAISER

Shingle Creek at Bronsons CDD
This Data Sharing And Usage Agreement, hereafter referred to as "Agreement," establishes the terms and conditions under which the Shingle Creek at Bronsons COD, hereafter referred to as agency, can acquire and use Osceola County Property Appraiser (OCPA) data that is exempt from Public Records disclosure as defined in FS 119.071.
Please note the referenced statute was amended as of October 1, 2021. The paragraph below reflects the changes.

The confidentiality of personal identifying and location information including: names, mailing addresses, or any other descriptive property information that may reveal identity or home address pertaining to parcels owned by individuals that have received exempt/confidential status, hereafter referred to as confidential personal identifying and location information, will be protected as follows:
The agency will not release confidential personal identifying and location information that may reveal identifying and location information of individuals exempted from Public Records disclosure.
The agency will not present the confidential personal identifying and location information in the results of data analysis (including maps) in any manner that would reveal personal identifying and location information of individuals exempted from Public Records disclosure.
The agency shall comply with all State laws and regulations governing the confidentiality of personal identifying and location information that is the subject of this Agreement.
The agency shall ensure any employee granted access to confidential personal identifying and location information is subject to the terms and conditions of this Agreement.
The agency shall ensure any third party granted access to confidential personal identifying and location information is subject to the terms and conditions of this Agreement. Acceptance of these terms must be provided in writing to the agency by the third party before personal identifying and location information is released.
The terms of this Agreement shall commence on January 1, 2026, and shall run until December 31, 2026, the date of signature by the parties notwithstanding. This Agreement shall not automatically renew. A new agreement will be provided annually for the following year.
IN WITNESS THEREOF, both the Osceola County Property Appraiser, through its duly authorized representative, and the agency, through its duly authorized representative, have hereunto executed this Data Sharing and Usage Agreement as of the last below written date.

Shingle Creek at   r:  nsons COD Signature:	?		 L---Print:		j-ece  j  		L-c.grvl\ Title:	()    I S.?n e,? 			fv\4."''-'1?r 
Date:	l /q {J(; 
Please return this signed original copy no later than January 31, 2026

2505 E IRLO BRONSON MEMORIAL HWY, KISSIMMEE, FL 34744	(407) 742-5000 INFO@PROPERTY-APPRAISER.ORG • PROPERTY-APPRAISER.ORG

Section VIII
SHINGLE CREEK AT BRONSON COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2021

(Acquisition and Construction)

The undersigned, a Responsible Officer of the Shingle Creek at Bronson Community Development District (the “District”) hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture between the District and U.S. Bank National Association, as trustee (the “Trustee”), dated as of April 1, 2021, as supplemented by that certain First Supplemental Trust Indenture dated as of April 1, 2021 (collectively, the “Indenture”) (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture):
Requisition Number: 15
Identify Acquisition Agreement, if applicable;
Name of Payee: Lennar Homes LLC
Amount Payable: $51,512.53 (account balance not to exceed
$860,850.73)
Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments):
Reimbursement for site work completed in Phases 2 & 3.
Fund or Account and subaccount, if any, from which disbursement to be made:
Series 2021 Acquisition and Construction Account of the Acquisition and Construction Fund.
The undersigned hereby certifies that:
obligations in the stated amount set forth above have been incurred by the District,
each disbursement set forth above is a proper charge against the Series 2021
The undersigned hereby further certifies that there has not been filed with or served upon the District notice of any lien, right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.
The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the District is at the date of such certificate entitled to retain.
Originals of the invoice(s) from the vendor of the property acquired or the services rendered with respect to which disbursement is hereby requested are on file with the District.
SHINGLE CREEK AT BRONSON CO1V1MUNITYDEVELOPMENT DISTRICT

By:

Date:

CONSULTING ENGINEER'S APPROVAL FOR
NON-COST OF ISSUANCE OR NON-OPERATING COSTS REQUESTS ONLY
The undersigned Consulting Engineer hereby certifies that this disbursement is for the Cost of the 2021 Project and is consistent with: (i) the Acquisition Agreement; and (ii) the report of the Consulting Engineer, as such report shall have been amended or modified.

7  ?	2-24-26
Consultmg Engineer Reinardo Malave, PE
Dewberry Engineers Inc.
SHINGLE CREEK AT BRONSON COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2021

(Acquisition and Construction)

The undersigned, a Responsible Officer of the Shingle Creek at Bronson Community Development District (the “District”) hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture between the District and U.S. Bank National Association, as trustee (the “Trustee”), dated as of April 1, 2021, as supplemented by that certain First Supplemental Trust Indenture dated as of April 1, 2021 (collectively, the “Indenture”) (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture):
Requisition Number: 12
Identify Acquisition Agreement, if applicable;
Name of Payee:
Lennar Homes, LLC
Amount Payable: $625,605.48
Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments):
Reimbursement for site work completed in Phases 2 & 3.
Fund or Account and subaccount, if any, from which disbursement to be made:
Series 2021 Acquisition and Construction Account of the Acquisition and Construction Fund.
The undersigned hereby certifies that:
obligations in the stated amount set forth above have been incurred by the District,
each disbursement set forth above is a proper charge against the Series 2021
The undersigned hereby further certifies that there has not been filed with or served upon the District notice of any lien, right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.
The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the District is at the date of such certificate entitled to retain.
Originals of the invoice(s) from the vendor of the property acquired or the services rendered with respect to which disbursement is hereby requested are on file with the District.
SHINGLE CREEK AT BRONSON COMMUNITY DEVELOPMENT DISTRICT

By:		
Responsible Officer
Date: 	

CONSULTING ENGINEER’S APPROVAL FOR
NON-COST OF ISSUANCE OR NON-OPERATING COSTS REQUESTS ONLY
The undersigned Consulting Engineer hereby certifies that this disbursement is for the Cost of the 2021 Project and is consistent with: (i) the Acquisition Agreement; and (ii) the report of the Consulting Engineer, as such report shall have been amended or modified.

Consulting Engineer
Special Assessment Bonds Series 2021, Requisition #12
December 2022 Reimbursement Summary

Project Name	
Contract No.	Total Contract Amount	
Submitted Cost		Previously Reimbursed	
Approved Reimbursement	
Balance			
Contractor		Amount	Pay App #	Amount		Amount	Amount	%	Amount	

PH 2 Utilities										
Assured Excavating, Inc.	#68562554	$  1,841,126.70	#9	$  1,470,614.40		1,440,493.02	$	149,705.37	86%	$	43,074.53	

Nature's Ridge Ph 2 & 3 Earthwork with Box Culverts							retainage			
Assured Excavating, Inc.	#49085045	$  1,846,074.62	#12-#13	$	111,396.60		1,614,096.83	$	3,021.00	88%	$	49,612.70	

PH 2 Storm and Asphalt										
Assured Excavating, Inc.	#68470253	$  2,127,905.62	#9-#10	$ 1,689,264.91		1,090,154.17	$	83,686.05	55%	$	35,474.86	
										
Bronson "The Cove At Storey Lake III" Babb Rd										
Assured Excavating, Inc.	#50518911	$  1,117,393.73	#14	$	111,739.37	0.00 $	1,117,393.73	100%	$	-			
										
Ph3 Utilities										
Assured Excavating, Inc.	#49985717	$  2,670,426.15	#14	$	132,650.06		2,520,351.09	$	132,650.06	99%	$	-	
									Balance	
										
Total		$  9,602,926.82		$  3,515,665.34		4,144,744.02	$	1,486,456.21	59%	$  128,162.09	

		Total Approved Reimbursement			$	1,486,456.21					
		Construction Fund Series 2021 - Balance			$	625,605.48					
		Developer Contribution				$	(860,850.73)				

Hamilton Engineering and Surveying, LLC December 2022
1

Assured Excavating, Inc.										
Contract #50518911	Pay App #14-Ret 11/30/2									
Bronson "The Cove At Storey Lake III" Babb Rd										
										
	Contract Amount									

Description	
Qty	
Unit	
Price	
Amount		% CDD
Reim	Amount Reimbursable	
Through Pay App #14	Balance to Complete	
Excavation										
Onsite Cut (Excavation), Plac	1035	CY	$3.00	$	3,105.00		100%	$	3,105.00	$	3,105.00	$	-	
Onsite Fill, Place & Compact	3,500	CY	$3.50	$	12,250.00		100%	$	12,250.00	$	12,250.00	$	-	
Grade Spreader Swale	7	EA	$1,500.00	$	10,500.00		100%	$	10,500.00	$	10,500.00	$	-	
Total Excavation										
										
Clear & Grubb									$	-	
Pavement	7430	SY	$5.75	$	42,722.50		100%	$	42,722.50	$	42,722.50	$	-	
ONSITE) Cant' burn onsite	3.5	LS	$8,000.00	$	28,000.00		100%	$	28,000.00	$	28,000.00	$	-	
Existing Street	1	LS	$2,500.00	$	2,500.00		100%	$	2,500.00	$	2,500.00	$	-	
Driveway	1	LS	$1,500.00	$	1,500.00		100%	$	1,500.00	$	1,500.00	$	-	
Total Clear & Grubb										
										
Mobilization										
Mobilization	1	LS	$5,500.00	$	5,500.00		100%	$	5,500.00	$	5,500.00	$	-	
Total Mobilization										
										
Erosion Control										
Silt Fence (Single Row)	12150	LF	$1.50	$	18,225.00		100%	$	18,225.00	$	18,225.00	$	-	
Inlet Protection	13	EA	$250.00	$	3,250.00		100%	$	3,250.00	$	3,250.00	$	-	
Sod (Entire ROW Back Of Cu	13620	SY	$2.70	$	36,774.00		100%	$	36,774.00	$	36,774.00	$	-	
Sod (Along 10' Trail)	1,495	SY	$2.70	$	4,036.50		100%	$	4,036.50	$	4,036.50	$	-	
Sod (Spreader Swales)	500	SY	$2.70	$	1,350.00		100%	$	1,350.00	$	1,350.00	$	-	
Erosion Control Maintenance	1	LS	$6,500.00	$	6,500.00		100%	$	6,500.00	$	6,500.00	$	-	
Existing Tree Protection	82	EA	$350.00	$	28,700.00		100%	$	28,700.00	$	28,700.00	$	-	
Floating Turbidity Barrier	230	LF	$10.50	$	2,415.00		100%	$	2,415.00	$	2,415.00	$	-	
Total Erosion Control										
										
Generic Water										
8" PVC Water Main	842	LF	$21.05	$	17,724.10		100%	$	17,724.10	$	17,724.10	$	-	
12" PVC Water Main	197	LF	$39.15	$	7,712.55		100%	$	7,712.55	$	7,712.55	$	-	
Miscellaneous Fittings	1	LS	$8,585.00	$	8,585.00		100%	$	8,585.00	$	8,585.00	$	-	
8" Gate Valves	4	EA	$1,470.00	$	5,880.00		100%	$	5,880.00	$	5,880.00	$	-	
Connect to Existing Water Ma	3	LS	$950.00	$	2,850.00		100%	$	2,850.00	$	2,850.00	$	-	
2" Single Service Assembly	1	EA	$1,646.00	$	1,646.00		100%	$	1,646.00	$	1,646.00	$	-	
Water Main Testing	1,039	LF	$3.20	$	3,324.80		100%	$	3,324.80	$	3,324.80	$	-	
Water blow off	1	EA	$4,726.00	$	4,726.00		100%	$	4,726.00	$	4,726.00	$	-	
Adjust valve box top	1	EA	$275.00	$	275.00		100%	$	275.00	$	275.00	$	-	
Sample Points	3	EA	$90.00	$	270.00		100%	$	270.00	$	270.00	$	-	
Total Generic Water										
										
Storm Drains										
15" CLASS III RCP	168	LF	$51.15	$	8,593.20		100%	$	8,593.20	$	8,593.20	$	-	
14" x 23" CLASS III ERCP	64	LF	$66.97	$	4,286.08		100%	$	4,286.08	$	4,286.08	$	-	
6" ADS	240	LF	$14.48	$	3,475.20		100%	$	3,475.20	$	3,475.20	$	-	

Structures									$	-	
RCP MES: 15"	7	EA	$1,100.00	$	7,700.00		100%	$	7,700.00	$	7,700.00	$	-	
RCP MES: 14" x 23"	1	EA	$1,225.00	$	1,225.00		100%	$	1,225.00	$	1,225.00	$	-	
Type 'D' Inlet	1	EA	$2,800.00	$	2,800.00		100%	$	2,800.00	$	2,800.00	$	-	
FDOT Type "P-5" Curb Inlet	4	EA	$4,048.00	$	16,192.00		100%	$	16,192.00	$	16,192.00	$	-	
FDOT Type "P-6" Curb Inle	2	EA	$4,262.00	$	8,524.00		100%	$	8,524.00	$	8,524.00	$	-	
Type P-6 curb inlet top	1	EA	$2,623.00	$	2,623.00		100%	$	2,623.00	$	2,623.00	$	-	
4" Thick Concrete Erosion Co	89	SY	$55.00	$	4,895.00		100%	$	4,895.00	$	4,895.00	$	-	
Contech Filterra 4' X 4'	1	EA	$13,786.00	$	13,786.00		100%	$	13,786.00	$	13,786.00	$	-	
Contech Filterra 6' X 4'	1	EA	$14,666.00	$	14,666.00		100%	$	14,666.00	$	14,666.00	$	-	
Contech Filterra 8' X 4'	1	EA	$15,925.00	$	15,925.00		100%	$	15,925.00	$	15,925.00	$	-	
Contech Filterra 8' X 6'	3	EA	$20,277.00	$	60,831.00		100%	$	60,831.00	$	60,831.00	$	-	
Total Storm Drains										
										
Asphalt Paving										
Maintenance of Traffic Servic	1	LS	$50,000.00	$	50,000.00		100%	$	50,000.00	$	50,000.00	$	-	
1.5" Asphalt, Type SP-12.5 (1	7,430	SY	$9.25	$	68,727.50		100%	$	68,727.50	$	68,727.50	$	-	
1.5" Asphalt, Type SP-12.5 (1 LIFT) - Resurfacing Existing Portion	
7,430	
SY	
$9.25	
$	68,727.50		
100%	
$	68,727.50	
$	68,727.50	
$	-	

1.5" Asphalt, Type SP-12.5 (1 LIFT) - Resurfacing Existing Portion	

7,430	

SY	

$9.25	

$	68,727.50		

100%	

$	68,727.50	

$	68,727.50	
$	-	
2.5" Asphalt, Type SP-12.5 (1 LIFT) - New C&G Portion	
3,210	
SY	
$15.05	
$	48,310.50		
100%	
$	48,310.50	
$	48,310.50	
$	-	
8" Limerock Base (LBR 150) -
New C&G Portion	3,210	SY	$19.00	$	60,990.00		100%	$	60,990.00	$	60,990.00	$	-	
12" Stabilized Subgrade (LBR 40) - New C&G Portion	
4,640	
SY	
$7.50	
$	34,800.00		
100%	
$	34,800.00	
$	34,800.00	
$	-	
2.5" Asphalt, Type SP-12.5 (1 LIFT) - Shoulder/Widening Existing Portion	
1762	
SY	
$15.05	
$	26,518.10		
100%	
$	26,518.10	
$	26,518.10	
$	-	
15" Limerock Base (LBR 150) - Shoulder/Widening Existing Portion	
1762	
SY	
$34.50	
$	60,789.00		
100%	
$	60,789.00	
$	60,789.00	
$	-	
8" Concrete Paving at
Compactor*	0	SF	$7.00	$	-		100%	$	-		$	-	
Type "F" Curb and Gutter*	1,330	LF	$13.70	$	18,221.00		100%	$	18,221.00	$	18,221.00	$	-	
Type "D" Curb*	1,256	LF	$13.50	$	16,956.00		100%	$	16,956.00	$	16,956.00	$	-	
Type "D" Curb Modified	100	LF	$26.50	$	2,650.00		100%	$	2,650.00	$	2,650.00	$	-	
Asphalt feathering	130	SY	$14.50	$	1,885.00		100%	$	1,885.00	$	1,885.00	$	-	
4" Sidewalk (10' Wide Trail)*	16207	SF	$4.60	$	74,552.20		100%	$	74,552.20	$	74,552.20	$	-	
Striping and Signage	1	LS	$26,665.00	$	26,665.00		100%	$	26,665.00	$	26,665.00	$	-	
Total Asphalt Paving										
										
Offtract Survey Staking										
Construction Staking/Survey
Layout	1	LS	$25,000.00	$	25,000.00		100%	$	25,000.00	$	25,000.00	$	-	
Certified As-built drawings	1	LS	$14,000.00	$	14,000.00		100%	$	14,000.00	$	14,000.00	$	-	

Total Turf							$	-			
							$	-			
Change Order #1							$	-			
SP-12.5 to create surface for
drainage plan	
500	
EA	
$138.65	
$	69,325.00		100%	$	69,325.00	$	69,325.00	$	-	
Deduct milling - Babb Rd	7,430	EA	($5.75)	$	(42,722.50)		100%	$	(42,722.50)	$	(42,722.50)	$	-	
Total Change Order #1						100%	$	-			
							$	-			
Change Order #2						100%	$	-			

Construction Staking/Layout	
1	
LS	
$850.00	
$	850.00		100%	$	850.00	$	850.00	$	-	
Demo Remove Storm Pipe	64	LF	$12.00	$	768.00		100%	$	768.00	$	768.00	$	-	
Demo driveway	70	LF	$15.00	$	1,050.00		100%	$	1,050.00	$	1,050.00	$	-	
Grade swale to flow	250	SY	$5.00	$	1,250.00		100%	$	1,250.00	$	1,250.00	$	-	
SOD swale (min)	250	SY	$5.00	$	1,250.00		100%	$	1,250.00	$	1,250.00	$	-	
Silt fence	200	LF	$3.00	$	600.00		100%	$	600.00	$	600.00	$	-	
Floating Turbidity	80	LF	$10.50	$	840.00		100%	$	840.00	$	840.00	$	-	
As-builts	1	LS	$  850.00	$	850.00		100%	$	850.00	$	850.00	$	-	
12" x 16" ERCP pipe	64	LF	$	98.50	$	6,304.00		100%	$	6,304.00	$	6,304.00	$	-	
12" Base material (base *
hall)	
70	
SY	
$	22.00	
$	1,540.00		100%	$	1,540.00	$	1,540.00	$	-	
1 1/2" S-3 asphalt (includes
mobilization)	
70	
SF	
$	90.00	
$	6,300.00		100%	$	6,300.00	$	6,300.00	$	-	
Total Change Order #2							$	-			
							$	-			
Change Order #3							$	-			

Demo: Remove Storm Pipe	
-64	
LF	
$	12.00	
$	(768.00)		100%	$	(768.00)	$	(768.00)	$	-	
Demo Driveway	-70	LF	$	15.00	$	(1,050.00)		100%	$	(1,050.00)	$	(1,050.00)	$	-	
Silt Fence - Babb Rd for AC
Mill & Overlay	
-8150	
LF	
$	1.50	
$	(12,225.00)		100%	$	(12,225.00)	$	(12,225.00)	$	-	
Silt Fence - Babb Rd near
Old Vineland Rd	
-200	
LF	
$	3.00	
$	(600.00)		100%	$	(600.00)	$	(600.00)	$	-	
Floating Turbidity	-80	LF	$	10.50	$	(840.00)		100%	$	(840.00)	$	(840.00)	$	-	
As-builts	-1	LS	$  850.00	$	(850.00)		100%	$	(850.00)	$	(850.00)	$	-	
12" Base material (base &
hall)	
-70	
SY	
$	22.00	
$	(1,540.00)		100%	$	(1,540.00)	$	(1,540.00)	$	-	
1 1/2" S-3 asphalt (includes
mobilization)	
-70	
SF	
$	90.00	
$	(6,300.00)		100%	$	(6,300.00)	$	(6,300.00)	$	-	
Total Change Order #3										
Total				1,117,393.73			$  1,117,393.73	$	1,117,393.73	$	-	
10% Retainage				$  111,739.37			$	111,739.37			
Completed to Date										
Remaining									$	-	

Assured Excavating, Inc.											
Contract #49985717											
Bronson Ph3 Utilities	Pay App #14 Ret  11/30/22										
	Contract Amount			CR#1							
Description	Qty	Unit	Price	Amount		% CDD
Reim	Amount
Reimbursable	Pay App #13R	Pay app #14
Ret	Balance	
Phase 1A Utilities											
Mobilization											
Mobilization	1	LS	$20,000.00	$	20,000.00		100%	$	20,000.00	$	20,000.00	$	-	$	-	
Total Mobilization				$	20,000.00							
											
Erosion Control											
Inlet Protection	42	LS	$250.00	$	10,500.00		100%	$	10,500.00	$	10,500.00	$	-	$	-	
NPDES Compliance	1	LS	$5,000.00	$	5,000.00		100%	$	5,000.00	$	5,000.00	$	-	$	-	
Total Erosion Control				$	15,500.00							
											
Sanitary Sewer											
10" HDPE pipe	60	LF	$71.50	$	4,290.00		100%	$	4,290.00	$	4,290.00	$	-	$	-	
MH 0-6	9	EA	$4,075.00	$	36,675.00		100%	$	36,675.00	$	36,675.00	$	-	$	-	
MH 6-8	3	EA	$5,125.00	$	15,375.00		100%	$	15,375.00	$	15,375.00	$	-	$	-	
MH 8-10	5	EA	$5,405.00	$	27,025.00		100%	$	27,025.00	$	27,025.00	$	-	$	-	
MH 10-12	1	EA	$6,250.00	$	6,250.00		100%	$	6,250.00	$	6,250.00	$	-	$	-	
MH 12-14	1	EA	$7,053.00	$	7,053.00		100%	$	7,053.00	$	7,053.00	$	-	$	-	
MH 12-14 (lined)	1	EA	$15,556.00	$	15,556.00		100%	$	15,556.00	$	15,556.00	$	-	$	-	
MH 14-16 (lined)	2	EA	$16,465.00	$	32,930.00		100%	$	32,930.00	$	32,930.00	$	-	$	-	
MH 16-18 (lined)	2	EA	$18,020.00	$	36,040.00		100%	$	36,040.00	$	36,040.00	$	-	$	-	
Single Service	8	EA	$950.00	$	7,600.00		100%	$	7,600.00	$	7,600.00	$	-	$	-	
Double service	122	EA	$910.00	$	111,020.00		100%	$  111,020.00	$	111,020.00	$	-	$	-	
Miscellaneous Fittings	1	LS	$7,500.00	$	7,500.00		100%	$	7,500.00	$	7,500.00	$	-	$	-	
Testing	6150	LF	$4.50	$	27,675.00		100%	$	27,675.00	$	27,675.00	$	-	$	-	
Dewatering	6150	LF	$8.00	$	49,200.00		100%	$	49,200.00	$	49,200.00	$	-	$	-	
Total Sanitary Sewer				$	384,189.00							
											
Lift Station										$	-	
Concrete lift station	1	LS	$248,647.00	$	248,647.00		100%	$  248,647.00	$	248,647.00	$	-	$	-	
Lift Station Compound	1	LS	$30,006.25	$	30,006.25		100%	$	30,006.25	$	30,006.25	$	-	$	-	
Dewatering	1	LS	$25,000.00	$	25,000.00		100%	$	25,000.00	$	25,000.00	$	-	$	-	
6" PVC pipe	1580	LF	$11.75	$	18,565.00		100%	$	18,565.00	$	18,565.00	$	-	$	-	
4" PVC pipe	740	LF	$8.45	$	6,253.00		100%	$	6,253.00	$	6,253.00	$	-	$	-	
Connect to MH	2	EA	$1,500.00	$	3,000.00		100%	$	3,000.00	$	3,000.00	$	-	$	-	
6" plug valve	1	EA	$835.00	$	835.00		100%	$	835.00	$	835.00	$	-	$	-	
4" plug valve	1	EA	$645.00	$	645.00		100%	$	645.00	$	645.00	$	-	$	-	
Miscellaneous Fittings	1	LS	$6,630.00	$	6,630.00		100%	$	6,630.00	$	6,630.00	$	-	$	-	
Testings	2320	LF	$2.00	$	4,640.00		100%	$	4,640.00	$	4,640.00	$	-	$	-	
Total Force Main				$	344,221.25							
											
Generic Water											
16" PVC pipe	980	LF	$51.64	$	50,607.20		100%	$	50,607.20	$	50,607.20	$	-	$	-	
12" PVC pipe	5,360	LF	$28.56	$	153,081.60		100%	$  153,081.60	$	153,081.60	$	-	$	-	
8" PVC pipe	3,360	LF	$16.45	$	55,272.00		100%	$	55,272.00	$	55,272.00	$	-	$	-	
Fire hydrant	24	EA	$3,731.00	$	89,544.00		100%	$	89,544.00	$	89,544.00	$	-	$	-	

Connect to stubout	3	EA	$1,000.00	$	3,000.00		100%	$	3,000.00	$	3,000.00	$	-	$	-	
Temporary jumper	2	EA	$660.00	$	1,320.00		100%	$	1,320.00	$	1,320.00	$	-	$	-	
16" G.V.	3	EA	$5,115.00	$	15,345.00		100%	$	15,345.00	$	15,345.00	$	-	$	-	
12" G.V.	23	EA	$2,263.00	$	52,049.00		100%	$	52,049.00	$	52,049.00	$	-	$	-	
8" G.V.	15	EA	$1,350.00	$	20,250.00		100%	$	20,250.00	$	20,250.00	$	-	$	-	
2" auto Blow off	4	EA	$5,496.00	$	21,984.00		100%	$	21,984.00	$	21,984.00	$	-	$	-	
2" LS service w/BFP	1	EA	$3,415.00	$	3,415.00		100%	$	3,415.00	$	3,415.00	$	-	$	-	
Single service	41	EA	$625.00	$	25,625.00		100%	$	25,625.00	$	25,625.00	$	-	$	-	
Double services	107	EA	$955.00	$	102,185.00		100%	$  102,185.00	$	102,185.00	$	-	$	-	
Miscellaneous Fittings	1	LS	$44,520.00	$	44,520.00		100%	$	44,520.00	$	44,520.00	$	-	$	-	
Testings	9700	LF	$3.00	$	29,100.00		100%	$	29,100.00	$	29,100.00	$	-	$	-	
Total Generic Water				$	667,297.80							
											
Storm Drains											
Pipe											
18" RCP pipe	3,008	LF	$36.62	$	110,152.96		100%	$  110,152.96	$	110,152.96	$	-	$	-	
24" RCP pipe	1728	LF	$49.36	$	85,294.08		100%	$	85,294.08	$	85,294.08	$	-	$	-	
30" RCP pipe	1136	LF	$64.60	$	73,385.60		100%	$	73,385.60	$	73,385.60	$	-	$	-	
36" RCP pipe	896	LF	$86.30	$	77,324.80		100%	$	77,324.80	$	77,324.80	$	-	$	-	
42" RCP pipe	200	LF	$109.50	$	21,900.00		100%	$	21,900.00	$	21,900.00	$	-	$	-	
48" RCP pipe	168	LF	$136.50	$	22,932.00		100%	$	22,932.00	$	22,932.00	$	-	$	-	
14" x 23" ERCP pipe	144	LF	$42.56	$	6,128.64		100%	$	6,128.64	$	6,128.64	$	-	$	-	
Connect to pipe	1	EA	$1,000.00	$	1,000.00		100%	$	1,000.00	$	1,000.00	$	-	$	-	
Miscellaneous Fittings	1	LS	$6,500.00	$	6,500.00		100%	$	6,500.00	$	6,500.00	$	-	$	-	
Testings	7,280	LF	$5.00	$	36,400.00		100%	$	36,400.00	$	36,400.00	$	-	$	-	
Dewatering	7280	LF	$8.00	$	58,240.00		100%	$	58,240.00	$	58,240.00	$	-	$	-	
Structures											
24" MES	3	EA	$1,890.00	$	5,670.00		100%	$	5,670.00	$	5,670.00	$	-	$	-	
30" MES	1	EA	$2,075.00	$	2,075.00		100%	$	2,075.00	$	2,075.00	$	-	$	-	
36" MES	5	EA	$2,660.00	$	13,300.00		100%	$	13,300.00	$	13,300.00	$	-	$	-	
42" MES	1	EA	$3,560.00	$	3,560.00		100%	$	3,560.00	$	3,560.00	$	-	$	-	
48" MES	2	EA	$4,200.00	$	8,400.00		100%	$	8,400.00	$	8,400.00	$	-	$	-	
Type "C" inlet	11	EA	$1,944.00	$	21,384.00		100%	$	21,384.00	$	21,384.00	$	-	$	-	
Type "F" inlet	19	EA	$3,510.00	$	66,690.00		100%	$	66,690.00	$	66,690.00	$	-	$	-	
Type "G" inlet	1	EA	$6,606.00	$	6,606.00		100%	$	6,606.00	$	6,606.00	$	-	$	-	
Type "D" w/j bottom inlet	4	EA	$5,980.00	$	23,920.00		100%	$	23,920.00	$	23,920.00	$	-	$	-	
Type "H" inlet	4	EA	$6,440.00	$	25,760.00		100%	$	25,760.00	$	25,760.00	$	-	$	-	
Type "P-4" curb inlet	7	EA	$6,251.00	$	43,757.00		100%	$	43,757.00	$	43,757.00	$	-	$	-	
Storm MH	1	EA	$4,615.00	$	4,615.00		100%	$	4,615.00	$	4,615.00	$	-	$	-	
Connect to inlet	2	EA	$1,500.00	$	3,000.00		100%	$	3,000.00	$	3,000.00	$	-	$	-	
Total Storm Drains				$	727,995.08							
											
Reclaim Water											
8" PVC pipe	1,760	LF	$16.25	$	28,600.00		100%	$	28,600.00	$	28,600.00	$	-	$	-	
4" PVC pipe	20	LF	$8.45	$	169.00		100%	$	169.00	$	169.00	$	-	$	-	
Connect to stubout	1	EA	$1,500.00	$	1,500.00		100%	$	1,500.00	$	1,500.00	$	-	$	-	
Temporary jumper	1	EA	$1,000.00	$	1,000.00		100%	$	1,000.00	$	1,000.00	$	-	$	-	
8" G.V.	5	EA	$1,460.00	$	7,300.00		100%	$	7,300.00	$	7,300.00	$	-	$	-	
4" G.V.	1	EA	$645.00	$	645.00		100%	$	645.00	$	645.00	$	-	$	-	
Blow off	1	EA	$1,535.00	$	1,535.00		100%	$	1,535.00	$	1,535.00	$	-	$	-	
4" Monitoring Meter	1	EA	$8,605.00	$	8,605.00		100%	$	8,605.00	$	8,605.00	$	-	$	-	
Miscellaneous Fittings	1	LS	$25,672.00	$	25,672.00		100%	$	25,672.00	$	25,672.00	$	-	$	-	
Testings	1020	LF	$2.00	$	2,040.00		100%	$	2,040.00	$	2,040.00	$	-	$	-	
Total Reclaim Water				$	77,066.00							

Survey Staking											
Construction Staking/Layout	1	LS	$48,150.00	$	48,150.00		100%	$	48,150.00	$	48,150.00	$	-	$	-	
Certified As-built Drawings	1	LS	$65,000.00	$	65,000.00		100%	$	65,000.00	$	65,000.00	$	-	$	-	
Total Survey				$	113,150.00							
											
Change Order #1											
20" PVC pipe	1,000	EA	$86.75	$	86,750.00		100%	$	86,750.00	$	86,750.00	$	-	$	-	
16" PVC pipe	-1,000	EA	$51.64	$	(51,640.00)		100%	$	(51,640.00)	$	(51,640.00)	$	-	$	-	
20" GV	1	EA	$14,015.00	$	14,015.00		100%	$	14,015.00	$	14,015.00	$	-	$	-	
16" GV	-1	EA	$5,115.00	$	(5,115.00)		100%	$	(5,115.00)	$	(5,115.00)	$	-	$	-	
12" GV	14	EA	$2,263.00	$	31,682.00		100%	$	31,682.00	$	31,682.00	$	-	$	-	
8" GV	-3	EA	$1,350.00	$	(4,050.00)		100%	$	(4,050.00)	$	(4,050.00)	$	-	$	-	
12" PVC pipe	1,720	EA	$28.56	$	49,123.20		100%	$	49,123.20	$	49,123.20	$	-	$	-	
8" PVC pipe	-1300	EA	$16.45	$	(21,385.00)		100%	$	(21,385.00)	$	(21,385.00)	$	-	$	-	
Upsize fittings for pipes	1	EA	$19,325.00	$	19,325.00		100%	$	19,325.00	$	19,325.00	$	-	$	-	
Total Change Order #1				$	118,705.20							
											
Change Order #2											
8" PVC pipe (0-6)	1,050	LF	$19.17	$	20,128.50		100%	$	20,128.50	$	20,128.50	$	-	$	-	
8" PVC pipe (6-8)	1,078	LF	$20.17	$	21,743.26		100%	$	21,743.26	$	21,743.26	$	-	$	-	
8" PVC pipe (8-10)	1708	LF	$22.17	$	37,866.36		100%	$	37,866.36	$	37,866.36	$	-	$	-	
8" PVC pipe (10-12)	448	LF	$23.67	$	10,604.16		100%	$	10,604.16	$	10,604.16	$	-	$	-	
8" PVC pipe (12-14)	1,008	LF	$25.11	$	25,310.88		100%	$	25,310.88	$	25,310.88	$	-	$	-	
8" PVC pipe (14-16)	392	LF	$26.17	$	10,258.64		100%	$	10,258.64	$	10,258.64	$	-	$	-	
8" PVC pipe (16-18)	406	LF	$30.17	$	12,249.02		100%	$	12,249.02	$	12,249.02	$	-	$	-	
Total Change Order #2				$	138,160.82							
											
Change Order #3											
2" Sch 40 gray PVC	720	LF	$8.65	$	6,228.00		0%	$	-	$	-	$	-	$	-	
4" Sch 40 gray PVC	380	LF	$11.65	$	4,427.00		0%	$	-	$	-	$	-	$	-	
marker balls	22	EA	$95.00	$	2,090.00		0%	$	-	$	-	$	-	$	-	
2" Sch 40 PVC pipe	260	LF	$7.35	$	1,911.00		0%	$	-	$	-	$	-	$	-	
4" Sch 40 PVC pipe	260	LF	$10.65	$	2,769.00		0%	$	-	$	-	$	-	$	-	
Total Change Order #3				$	17,425.00							
											
Change Order #4											
6" HDPE directional bore	200	LF	$90.00	$	18,000.00		100%	$	18,000.00	$	18,000.00	$	-	$	-	
4" PVC pipe (credit)	-200	LF	$8.45	$	(1,690.00)		100%	$	(1,690.00)	$	(1,690.00)	$	-	$	-	
Air relief valve	1	EA	$5,306.00	$	5,306.00		100%	$	5,306.00	$	5,306.00	$	-	$	-	
Orange safety fence	800	LF	$4.50	$	3,600.00		100%	$	3,600.00	$	3,600.00	$	-	$	-	
Excavation windows with dewatering	1	EA	$21,500.00	$	21,500.00		100%	$	21,500.00	$	21,500.00	$	-	$	-	
Total Change Order #4				$	46,716.00							
											
				$	2,670,426.15			$ 2,653,001.15	$  2,653,001.15		$	-	
5% Retainage								$	132,650.06	$ 132,650.06		
This Period								$  2,520,351.09			
Remaining										$	-	

Assured Excavating, Inc.											
Contract #68562554											
Bronson Ph2 Utilities	Pay App #9  4/25/2022										
											
	Contract Amount			CR#2	CR#3						

Description	
Qty	
Unit	
Price	
Amount		% CDD
Reim	Amount Reimbursable	Previous Pay App #8	Through Pay App #9	
Balance	
Phase 2 Utilities											
											
Mobilization											
Mobilization	1	LS	$20,000.00	$	20,000.00		100%	$	20,000.00	$	20,000.00		$	-	
Total Mobilization				$	20,000.00						$	-	
											
Erosion Control											
Inlet Protection	61	EA	$250.00	$	15,250.00		100%	$	15,250.00	$	15,250.00		$	-	
NPDES Compliance	1	LS	$5,000.00	$	5,000.00		100%	$	5,000.00	$	5,000.00		$	-	
Total Erosion Control				$	20,250.00							
											
Sanitary Sewer											
10" HDPE pipe	60	LF	$71.50	$	4,290.00		100%	$	4,290.00	$	4,290.00	$	-	$	-	
8" PVC pipe (0-6)	1,358	LF	$29.25	$	39,721.50		100%	$	39,721.50	$	39,721.50	$	-	$	-	
8" PVC pipe (8-10)	980	LF	$32.25	$	31,605.00		100%	$	31,605.00	$	31,605.00	$	-	$	-	
8" PVC pipe (10-12)	840	LF	$33.75	$	28,350.00		100%	$	28,350.00	$	28,350.00	$	-	$	-	
8" PVC pipe (12-14)	770	LF	$35.25	$	27,142.50		100%	$	27,142.50	$	27,142.50	$	-	$	-	
8" PVC pipe (14-16)	868	LF	$37.25	$	32,333.00		100%	$	32,333.00	$	32,333.00	$	-	$	-	
8" PVC pipe (16-18)	420	LF	$40.25	$	16,905.00		100%	$	16,905.00	$	16,905.00	$	-	$	-	
MH 0-6	11	EA	$4,320.00	$	47,520.00		100%	$	47,520.00	$	47,520.00	$	-	$	-	
MH 8-10	2	EA	$5,520.00	$	11,040.00		100%	$	11,040.00	$	11,040.00	$	-	$	-	
MH 10-12	5	EA	$6,515.00	$	32,575.00		100%	$	32,575.00	$	32,575.00	$	-	$	-	
MH 12-14	3	EA	$8,090.00	$	24,270.00		100%	$	24,270.00	$	24,270.00	$	-	$	-	
MH 14-16 (lined)	1	EA	$17,965.00	$	17,965.00		100%	$	17,965.00	$	17,965.00	$	-	$	-	
MH 16-18 (lined)	1	EA	$18,550.00	$	18,550.00		100%	$	18,550.00	$	18,550.00	$	-	$	-	
Single Service	4	EA	$880.00	$	3,520.00		100%	$	3,520.00	$	3,520.00	$	-	$	-	
Double service	123	EA	$1,050.00	$  129,150.00		100%	$  129,150.00	$  129,150.00	$	-	$	-	
Miscellaneous Fittings	1	LS	$9,000.00	$	9,000.00		100%	$	9,000.00	$	9,000.00	$	-	$	-	
Testing	5,296	LF	$4.50	$	23,832.00		100%	$	23,832.00	$	23,832.00	$	-	$	-	
Dewatering	5296	LF	$8.00	$	42,368.00		100%	$	42,368.00	$	42,368.00	$	-	$	-	
Total Sanitary Sewer				$  540,137.00							
											
Lift Station											
Concrete lift station (added by CO)	1	LS	$259,015.00	$  259,015.00		100%	$  259,015.00	$  186,490.80	$	62,163.60	$	10,360.60	
Lift Station Compound (added by CO)	1	LS	$40,200.00	$	40,200.00		100%	$	40,200.00	$	16,080.00	$	8,040.00	$	16,080.00	
Dewatering (added by CO)	1	LS	$25,000.00	$	25,000.00		100%	$	25,000.00	$	25,000.00	$	-	$	-	
Total Force Main				$  324,215.00							
											
Generic Water											
12" Gate Valve	15	EA	$2,730.00	$	40,950.00		100%	$	40,950.00	$	40,950.00	$	-	$	-	
12" PVC pipe	3,460	LF	$55.45	$  191,857.00		100%	$  191,857.00	$  191,857.00	$	-	$	-	
2" auto Blow off	1	EA	$5,570.00	$	5,570.00		100%	$	5,570.00	$	5,570.00	$	-	$	-	
2" LS service w/BFP	1	EA	$3,930.00	$	3,930.00		100%	$	3,930.00	$	3,930.00	$	-	$	-	
8" G.V.	15	EA	$1,550.00	$	23,250.00		100%	$	23,250.00	$	23,250.00	$	-	$	-	
8" PVC pipe	2300	LF	$29.45	$	67,735.00		100%	$	67,735.00	$	67,735.00	$	-	$	-	
4" G.V. for Fire stubout (Fire Line	3	EA	$930.00	$	2,790.00		100%	$	2,790.00	$	2,790.00	$	-	$	-	
Fire hydrant	14	EA	$4,110.00	$	57,540.00		100%	$	57,540.00	$	57,540.00	$	-	$	-	
Single service	174	EA	$725.00	$  126,150.00		100%	$  126,150.00	$  126,150.00	$	-	$	-	
Double services	38	EA	$1,000.00	$	38,000.00		100%	$	38,000.00	$	38,000.00	$	-	$	-	
Miscellaneous Fittings	1	LS	$47,800.00	$	47,800.00		100%	$	47,800.00	$	47,800.00	$	-	$	-	
Testings	5760	LF	$3.00	$	17,280.00		100%	$	17,280.00	$	17,280.00	$	-	$	-	
Total Generic Water				$  622,852.00							

Survey Staking											
Certified As-built Drawings	1	LS	$48,855.00	$	48,855.00		80%	$	39,084.00	$	39,084.00	$	-	$	-	
Construction Staking/Layout	1	LS	$65,140.00	$	65,140.00		80%	$	52,112.00	$	52,112.00	$	-	$	-	
Verify survey monuments (letter from	1	LS	$1,500.00	$	1,500.00		100%	$	1,500.00	$	1,500.00	$	-	$	-	
Total Survey				$  115,495.00							
											
Change Order #1											
16" HDPE directional bore	240	LF	$265.00	$	63,600.00		100%	$	63,600.00	$	63,600.00	$	-	$	-	
12" PVC pipe	-240	LF	$55.45	$  (13,308.00)		100%	$	(13,308.00)	$  (13,308.00)	$	-	$	-	

Excavation Windows with Dewatering (One to be done on both side of the road for all the bores including electrical, dewatering will be done with well points, and the hole will be dug with a trench box and the 5'X5' viewing will be located below the trench box.)	

2	

EA	

$21,500.00	

$	43,000.00		

100%	

$	43,000.00	

$	43,000.00	

$	-	

$	-	
Orange Safety fence	800	LF	$4.50	$	3,600.00		100%	$	3,600.00	$	3,600.00	$	-	$	-	
Total Change Order #1				$	96,892.00					$	-		
									$	-		
Change Order #2									$	-		
Concrete lift station (added by CO)	1	LS	$96,135.70	$	96,135.70		100%	$	96,135.70		$	96,135.70	$	-	
Total Change Order #2				$	96,135.70							
											
Change Order #3											
MJ Sleeve fittings	1	LS	$1,850.00	$	1,850.00		100%	$	1,850.00	$	1,850.00	$	-	$	-	
PVC Pipe	1	LS	$650.00	$	650.00		100%	$	650.00	$	650.00	$	-	$	-	
Punch out pipe crew	1	NTE	$2,650.00	$	2,650.00		100%	$	2,650.00	$	2,650.00	$	-	$	-	
Total Change Order #3				$	5,150.00							

Total	1,841,126.70			$ 1,818,327.70	$ 1,625,547.80	$	166,339.30	$	26,440.60					
10% Retainage	$  184,112.67	$	16,633.93										
Completed to Date	$	149,705.37										
Remaining	$	43,074.53										

Assured Excavating, Inc.											
Contract #49085045	Pay App #13  5/19/2022										
Natures Ridge Dr Ph 2 & 3 Earthwork with Box Culverts											
	Contract Amount			CR#2	CR#3						
Description	Qty	Unit	Price	Amount		% CDD
Reim	Amount Reimbursable	Previous Pay App #11	Through Pay App #13	Balance	
Excavation											
Mass Excavation (Cut)	1,300	CY	$1.15	$	1,495.00		100%	$	1,495.00	$	1,495.00	$	-	$	-	
Place, Compact, & Fill (Fill)	6,400	CY	$1.15	$	7,360.00		100%	$	7,360.00	$	7,360.00	$	-	$	-	
Total Excavation				$	8,855.00							
											
Grading											
ROW Grading	7000	SY	$1.30	$	9,100.00		100%	$	9,100.00	$	9,100.00	$	-	$	-	
Total Grading				$	9,100.00							
											
Clear & Grubb											
Clear & Burn (air Curtain)	2	AC	$3,950.00	$	7,900.00		100%	$	7,900.00	$	7,900.00	$	-	$	-	
Total Clear & Grubb				$	7,900.00							
											
Mobilzation											
Mobilzation	1	LS	$5,000.00	$	5,000.00		100%	$	5,000.00	$	5,000.00	$	-	$	-	
Total Clear & Grubb				$	5,000.00							
											
Erosion Control											
Sod Entire ROW	7000	SY	$2.70	$	18,900.00		100%	$	18,900.00	$	18,900.00	$	-	$	-	
Total Erosion Control				$	18,900.00							
											
Storm Drains											
West 10' x 5' Box Culverts (CO per changes)(Deducted Engineering)	
300	
LF	
$809.00	
$	242,700.00		
100%	
$	242,700.00	
$	242,700.00	
$	-	
$	-	
East 10' x 5' Box Culverts (CO per changes)(Deducted Engineering)	
250	
LF	
$838.00	
$	209,500.00		
100%	
$	209,500.00	
$	209,500.00	
$	-	
$	-	
West-Handrail	185	LF	$50.71	$	9,381.35		100%	$	9,381.35	$	-	$	-	$	9,381.35	
East-Handrail	185	LF	$50.71	$	9,381.35		100%	$	9,381.35	$	-	$	-	$	9,381.35	
West-Wing Walls CO per changes)	2	EA	$61,699.00	$	123,398.00		100%	$	123,398.00	$	123,398.00	$	-	$	-	
East-Wing Walls (CO per changes)	2	EA	$58,264.00	$	116,528.00		100%	$	116,528.00	$	116,528.00	$	-	$	-	
West-Skew Pieces ( CO per Changes)	8	EA	$7,960.00	$	63,680.00		100%	$	63,680.00	$	63,680.00	$	-	$	-	
West-2' gravel base	355	SY	$44.50	$	15,797.50		100%	$	15,797.50	$	15,797.50	$	-	$	-	
East-2' gravel base	200	SY	$44.50	$	8,900.00		100%	$	8,900.00	$	8,900.00	$	-	$	-	
West-Rip Rap Rock	800	SF	$22.00	$	17,600.00		100%	$	17,600.00	$	17,600.00	$	-	$	-	
East-Rip Rap Rock	800	SF	$22.00	$	17,600.00		100%	$	17,600.00	$	17,600.00	$	-	$	-	
Dewatering	1	LS	$20,000.00	$	20,000.00		100%	$	20,000.00	$	20,000.00	$	-	$	-	
Total Storm Drains				$	854,466.20							
											
Asphalt Paving											
MOT Services	1	LS	$2,500.00	$	2,500.00		100%	$	2,500.00	$	2,500.00	$	-	$	-	
Total Asphalt Paving				$	2,500.00							
											
Offtract Survey Staking											
	1	LS	$4,500.00	$	4,500.00		100%	$	4,500.00	$	4,500.00	$	-	$	-	
Certified As-built drawings	1	LS	$2,200.00	$	2,200.00		100%	$	2,200.00	$	2,200.00	$	-	$	-	
Total Turf				$	6,700.00							

Change Order #1											
Offtract: Survey Staking/ Engineer											
Construction Staking/Layout	1	LS	$13,600.00	$	13,600.00		100%	$	13,600.00	$	13,600.00	$	-	$	-	
Certified AS-Built Drawings	1	LS	$10,300.00	$	10,300.00		100%	$	10,300.00	$	10,300.00	$	-	$	-	
Offtract: Erosion Control											
Intel Protection	8	EA	$250.00	$	2,000.00		100%	$	2,000.00	$	2,000.00	$	-	$	-	
Sod Entire Row	7,000	SY	$2.70	$	18,900.00		100%	$	18,900.00	$	10,800.00	$	-	$	8,100.00	
NPDES Compliance	1	LS	$2,000.00	$	2,000.00		100%	$	2,000.00	$	2,000.00	$	-	$	-	
Offtract: Generic Sanitary Sewer											
8" PVC Pipe (0-6)	140	LF	$319.17	$	2,683.80		100%	$	2,683.80	$	2,683.80	$	-	$	-	
8" PVC Pipe (0-6)	28	LF	$15.60	$	436.80		100%	$	436.80	$	436.80	$	-	$	-	
Connect to MH	1	EA	$1,500.00	$	1,500.00		100%	$	1,500.00	$	1,500.00	$	-	$	-	
Miscellaneous Fittings	1	LS	$3,000.00	$	3,000.00		100%	$	3,000.00	$	3,000.00	$	-	$	-	
Testing	168	LF	$4.50	$	756.00		100%	$	756.00	$	756.00	$	-	$	-	
Dewatering	168	LF	$8.00	$	1,344.00		100%	$	1,344.00	$	1,344.00	$	-	$	-	
Offtract: Generic Water											
12' PVC pipe	380	LF	$28.56	$	10,852.80		100%	$	10,852.80	$	10,852.80	$	-	$	-	
8" PVC Pipe (0-6)	80	LF	$11.75	$	940.00		100%	$	940.00	$	940.00	$	-	$	-	
Connect to Stubout	1	EA	$1,000.00	$	1,000.00		100%	$	1,000.00	$	1,000.00	$	-	$	-	
Temporary Jumper	1	EA	$660.00	$	660.00		100%	$	660.00	$	660.00	$	-	$	-	
Fire Hydrant	2	EA	$3,731.00	$	7,482.00		100%	$	7,482.00	$	7,482.00	$	-	$	-	
12' Gate Valve	2	EA	$2,263.00	$	4,526.00		100%	$	4,526.00	$	4,526.00	$	-	$	-	
Miscellaneous Fittings	1	LS	$6,500.00	$	6,500.00		100%	$	6,500.00	$	6,500.00	$	-	$	-	
Testing	460	LF	$3.00	$	1,360.00		100%	$	1,360.00	$	1,360.00	$	-	$	-	
Offtract: Generic Storm 
Drains: Pipe											
18' RCP pipe	512	LF	$36.62	$	18,749.44		100%	$	18,749.44	$	18,749.44	$	-	$	-	
36'' RCP pipe	192	LF	$86.30	$	16,569.60		100%	$	16,569.60	$	16,569.60	$	-	$	-	
48" RCP pipe	128	LF	$136.50	$	17,472.00		100%	$	17,472.00	$	17,472.00	$	-	$	-	
Miscellaneous Fittings	1	LS	$3,500.00	$	3,500.00		100%	$	3,500.00	$	3,500.00	$	-	$	-	
Testing	532	LF	$5.00	$	4,160.00		100%	$	4,160.00	$	4,160.00	$	-	$	-	
Dewatering	832	LF	$8.00	$	6,656.00		100%	$	6,656.00	$	6,656.00	$	-	$	-	
18" MES	2	EA	$1,250.00	$	2,500.00		100%	$	2,500.00	$	2,500.00	$	-	$	-	
36" MES	1	EA	$2,660.00	$	2,660.00		100%	$	2,660.00	$	2,660.00	$	-	$	-	
48" MES	1	EA	$4,200.00	$	4,200.00		100%	$	4,200.00	$	4,200.00	$	-	$	-	
Type 'F' Inlet	1	EA	$3,510.00	$	3,510.00		100%	$	3,510.00	$	3,510.00	$	-	$	-	
Type 'G' Inlet	7	EA	$6,606.00	$	46,242.00		100%	$	46,242.00	$	46,242.00	$	-	$	-	
Type 'P-3' curb inlet	5	EA	$6,251.00	$	31,255.00		100%	$	31,255.00	$	31,255.00	$	-	$	-	
Type "P-4" curb inlet	2	EA	$6,251.00	$	12,502.00		100%	$	12,502.00	$	12,502.00	$	-	$	-	
Storm MH	1	EA	$4,615.00	$	4,615.00		100%	$	4,615.00	$	4,615.00	$	-	$	-	
Replace Skimmer wer	1	LS	$3,000.00	$	3,000.00		100%	$	3,000.00	$	3,000.00	$	-	$	-	
Offtract: Generic Asphalt 
Paving									$	-		
Mot Services	1	LS	$1,000.00	$	1,000.00		100%	$	1,000.00	$	1,000.00	$	-	$	-	
12'' Stabalized Sub-base	5,995	SY	$4.25	$	25,478.75		100%	$	25,478.75	$	25,478.75	$	-	$	-	
8'' Crushed concrete base	5,995	SY	$12.65	$	75,836.75		100%	$	75,836.75	$	75,836.75	$	-	$	-	
2 1/2'' SP-12.5 asphaly	5,995	SY	$13.50	$	80,932.50		100%	$	80,932.50	$	80,932.50	$	-	$	-	
Offtract: Generic Asphalt  Paving Concrete Curbs &  Sidewalks									
$	-		
12'' Stabalized sub-base	2,215	sy	$4.25	$	9,413.75		100%	$	9,413.75	$	9,413.75	$	-	$	-	
Type 'Y' curb	3,985	LF	$15.00	$	59,775.00		100%	$	59,775.00	$	59,775.00	$	-	$	-	
5' sidewalk	8,750	SF	$4.60	$	40,250.00		100%	$	40,250.00	$	40,250.00	$	-	$	-	
10' sidewalk	20,200	SF	$5.70	$	115,140.00		100%	$	115,140.00	$	99,009.00	$  3,021.00	$  13,110.00	
5' ADA Handicapped ramps	1	EA	$1,100.00	$	1,100.00		100%	$	1,100.00	$	1,100.00	$	-	$	-	
10' ADA handicapped ramps	2	EA	$1,300.00	$	2,600.00		100%	$	2,600.00	$	2,600.00	$	-	$	-	
Offtract: Generic Asphalt  Paving: Walking trail											
12'' Stabalized sub-base	975	SY	$4.25	$	4,143.75		100%	$	4,143.75	$	4,143.75	$	-	$	-	
Offtract: Generic Asphalt  Paving: Striping & Signage											
Striping, Signage, & RPMs	1	LS	$12,050.00	$	12,050.00		100%	$	12,050.00	$	2,410.00	$	-	$	9,640.00	
Offtract: Reclaimed Water 
Const											

8'' PVC pipe	2,080	LF	$16.25	$	33,800.00		100%	$	33,800.00	$	33,800.00	$	-	$	-	
4'' PVC pipe	40	LF	$8.45	$	338.00		100%	$	338.00	$	338.00	$	-	$	-	
Connect to stuboul	1	EA	$1,500.00	$	1,500.00		100%	$	1,500.00	$	1,500.00	$	-	$	-	
Temporary Jumper	1	EA	$100.00	$	100.00		100%	$	100.00	$	100.00	$	-	$	-	
8' G.V.	5	EA	$1,460.00	$	7,300.00		100%	$	7,300.00	$	7,300.00	$	-	$	-	
4'' G.V.	2	EA	$645.00	$	1,290.00		100%	$	1,290.00	$	1,290.00	$	-	$	-	
4' monitoring matter	2	EA	$8,805.00	$	17,210.00		100%	$	17,210.00	$	17,210.00	$	-	$	-	
2'' blow off	1	EA	$1,535.00	$	1,535.00		100%	$	1,535.00	$	1,535.00	$	-	$	-	
Miscellaneous Fittings	1	LS	$2,500.00	$	2,500.00		100%	$	2,500.00	$	2,500.00	$	-	$	-	
Testing	2,120	LF	$2.00	$	4,240.00		100%	$	4,240.00	$	4,240.00	$	-	$	-	
Total Change Order #1				$	764,965.94							
											
Change Oder #2											
Offtract:											
Mobilization of asphalt crew	1	LS	$1,750.00	$	1,750.00		100%	$	1,750.00	$	1,750.00	$	-	$	-	
Sawcut & Remove asphalt, base and subgrade	
186	
EA	
$20.00	
$	3,720.00		
100%	
$	3,720.00	
$	3,720.00	
$	-	
$	-	
12'' compacted subgrade	186	EA	$4.00	$	744.00		100%	$	744.00	$	744.00	$	-	$	-	
8'' crushed concrete base	186	EA	$30.00	$	5,580.00		100%	$	5,580.00	$	5,580.00	$	-	$	-	
2 1/2' asphalt pavement	186	EA	$60.00	$	11,160.00		100%	$	11,160.00	$	11,160.00	$	-	$	-	
Repair afriping	1	LS	$2,000.00	$	2,000.00		100%	$	2,000.00	$	2,000.00	$	-	$	-	
MOT services	1	LS	$1,500.00	$	1,500.00		100%	$	1,500.00	$	1,500.00	$	-	$	-	
Total Change Order #2				$	26,454.00							
											
Change Oder #3											
Excavating Windows with Dewatering	1	LS	$21,500.00	$	21,500.00		100%	$	21,500.00	$	21,500.00	$	-	$	-	
8" PVC pipe (0-6)(Material Price Increase)	140	LF	$10.08	$	1,411.20		100%	$	1,411.20	$	1,411.20	$	-	$	-	
12'' PVC pipe (Material Price Increase)	380	LF	$26.89	$	10,218.20		100%	$	10,218.20	$	10,218.20	$	-	$	-	
18'' RCP pipe(added)	224	LF	$36.62	$	8,202.88		100%	$	8,202.88	$	8,202.88	$	-	$	-	
Testing (Added)	224	LF	$5.00	$	1,120.00		100%	$	1,120.00	$	1,120.00	$	-	$	-	
Type 'P-4" curb Inlet (added)	4	EA	$6,251.00	$	25,004.00		100%	$	25,004.00	$	25,004.00	$	-	$	-	
8'' PVC pipe (Deduct)	-360	LF	$26.33	$	(9,478.80)		100%	$	(9,478.80)	$	(9,478.80)	$	-	$	-	
10'' HDPE Directional Bore (Added at Gas Crossing)	360	LF	$155.00	$	55,800.00		100%	$	55,800.00	$	55,800.00	$	-	$	-	
8'' PVC pipe (Mat cost increase)	2,080	LF	$13.20	$	27,456.00		100%	$	27,456.00	$	27,456.00	$	-	$	-	
Total Change Order #3				$	141,233.48							
											
				$ 1,846,074.62			$  1,846,074.62	$ 1,793,440.92	$  3,021.00	$  49,612.70	
10% Retainage				$	184,607.46				$	179,344.09	$	-		
This Period				$111,396.60				$ 1,614,096.83	$  3,021.00		
										$	49,612.70	

Assured Excavating, Inc.											
Contract #68470253	Pay App #10  5/18/2022										
Ph 2 Storm and Asphalt											

Description	
Qty	
Unit	
Price	
Amount		% CDD
Reim	Amount Reimbursable	
Pay App #8	Through Pay App #10	Balance to Complete	
Storm Drainages											
Pipes											
18" RCP pipe	3368	LF	$42.59	$	143,443.12		100%	$	143,443.12	$	124,320.21	$	14,906.50	$	4,216.41	
24" RCP pipe	696	LF	$59.90	$	41,690.40		100%	$	41,690.40	$	41,690.40	$	-	$	-	
30" RCP pipe	840	LF	$79.55	$	66,822.00		100%	$	66,822.00	$	66,822.00	$	-	$	-	
36" RCP pipe	856	LF	$108.10	$	92,533.60		100%	$	92,533.60	$	92,533.60	$	-	$	-	
42" RCP pipe	192	LF	$133.85	$	25,699.20		100%	$	25,699.20	$	25,699.20	$	-	$	-	
48" RCP pipe	1120	LF	$166.35	$	186,312.00		100%	$	186,312.00	$	186,312.00	$	-	$	-	
12" ADS pipe	800	LF	$20.80	$	16,640.00		100%	$	16,640.00	$	16,640.00	$	-	$	-	
Miscellaneous Fitings	1	LS	$8,000.00	$	8,000.00		100%	$	8,000.00	$	8,000.00	$	-	$	-	
Testings	7,872	LF	$5.00	$	39,360.00		100%	$	39,360.00	$	39,360.00	$	-	$	-	
Dewatering	7,072	LF	$8.00	$	56,576.00		100%	$	56,576.00	$	56,576.00	$	-	$	-	
Structures											
18" MES	1	EA	$1,100.00	$	1,100.00		100%	$	1,100.00	$	1,100.00	$	-	$	-	
36" MES	1	EA	$2,660.00	$	2,660.00		100%	$	2,660.00	$	2,660.00	$	-	$	-	
42" MES	1	EA	$3,560.00	$	3,560.00		100%	$	3,560.00	$	3,560.00	$	-	$	-	
48" MES	1	EA	$4,200.00	$	4,200.00		100%	$	4,200.00	$	4,200.00	$	-	$	-	
Type "C" inlet	30	EA	$2,025.00	$	60,750.00		100%	$	60,750.00	$	51,030.00	$	4,860.00	$	4,860.00	
Type "F" inlet	17	EA	$4,200.00	$	71,400.00		100%	$	71,400.00	$	71,400.00	$	-	$	-	
Type "G" inlet	7	EA	$7,710.00	$	53,970.00		100%	$	53,970.00	$	53,970.00	$	-	$	-	
Type "D" inlet	5	EA	$3,285.00	$	16,425.00		100%	$	16,425.00	$	16,425.00	$	-	$	-	
Type "D" w/j bottom inlet	1	EA	$6,677.00	$	6,677.00		100%	$	6,677.00	$	6,677.00	$	-	$	-	
Type "H" inlet	1	EA	$7,420.00	$	7,420.00		100%	$	7,420.00	$	7,420.00	$	-	$	-	
Storm MH	1	EA	$2,820.00	$	2,820.00		100%	$	2,820.00	$	2,820.00	$	-	$	-	
Total Storm				$	908,058.32							
											
Main Entrance HD											
MOT Services	1	LS	$1,500.00	$	1,500.00		100%	$	1,500.00	$	1,500.00	$	-	$	-	
Roadways									$	-	$	-	
8" Stabilized sub-base	31,360	SY	$4.25	$	133,280.00		100%	$	133,280.00	$	133,280.00	$	-	$	-	
6" Crushed concrete base	31,360	SY	$10.75	$	337,120.00		0%	$	-	$	-	$	-	$	-	
1 1/2" SP-12.5 asphalt	31360	SY	$10.40	$	326,144.00		0%	$	-	$	-	$	-	$	-	
Concrete Curbs & Sidewalks								$	-	$	-		
12" stabilized sub-base	2644	SY	$4.25	$	11,237.00		100%	$	11,237.00	$	11,237.00	$	-	$	-	
8" x 18" trench curb	4860	LF	$12.50	$	60,750.00		100%	$	60,750.00	$	-	$	43,650.00	$  17,100.00	
Ribbon curb	1750	LF	$16.50	$	28,875.00		100%	$	28,875.00	$	28,875.00	$	-	$	-	
4" Sidewalk	2549	SF	$4.60	$	11,725.40		0%	$	-	$	-	$	-	$	-	
ADA HANDICAPPED RAMPS	5	EA	$1,400.00	$	7,000.00		0%	$	-	$	-	$	-	$	-	
6' thickened edge sidewalk	6,169	SF	$5.70	$	35,163.30		0%	$	-	$	-	$	-	$	-	
7' thickened edge sidewalk	2683	SF	$6.20	$	16,634.60		0%	$	-	$	-	$	-	$	-	
Stripping & Signage										$	-	
Striping, Signage & RPMS	1	LS	$34,800.00	$	34,800.00		0%	$	-	$	-	$	-	$	-	
Fire Access											
6" 3000 PSI concrete	700	SF	$7.50	$	5,250.00		100%	$	5,250.00	$	5,250.00		$	-	
12" Compacted sub-grade	1600	SY	$3.00	$	4,800.00		100%	$	4,800.00	$	4,800.00		$	-	
12" Rock 3" large	1512	SY	$26.00	$	39,312.00		100%	$	39,312.00	$	33,800.00	$	5,512.00	$	-	
4" #57 stone 1" large	1512	SY	$21.00	$	31,752.00		100%	$	31,752.00	$	27,300.00	$	4,452.00	$	-	
2" Pea gravel	1,512	SY	$17.00	$	25,704.00		100%	$	25,704.00	$	22,100.00	$	3,604.00	$	-	
Permeable paver w/gravel	13,600	SF	$8.00	$	108,800.00		100%	$	108,800.00	$	92,800.00	$	16,000.00	$	-	
Total Asphalt				$	1,219,847.30							
											
Total				$	2,127,905.62			$  1,359,318.32	$ 1,240,157.41	$	92,984.50	$  26,176.41	
10% Retainage				$	212,790.56					$	9,298.45		
Completed to Date									$	83,686.05		
Remaining									$	-	$  35,474.86	

Section IX

Section C

Section 1
Shingle Creek at Bronson
Community Development District

Summary of Invoices

January 26, 2026 - March 30, 2026

Fund	Date	Check No.'s	Amount	
General Fund				
	2/5/26	442-443	$	7,345.00	
	2/10/26	444	24,888.59	
	2/12/26	445	1,095.00	
	2/19/26	446-448	6,099.63	
	2/26/26	449	62.50	
	3/6/26	450	2,900.00	
	3/11/26	451	24,270.28	
	3/19/26	452-454	7,798.85	
			$	74,459.85	
	TOTAL		$ 74,459.85	
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	3/30/26	PAGE	1
*** CHECK DATES 01/26/2026 - 03/30/2026 ***	SC BRONSON - GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
2/05/26 00010	1/26/26 118108	202601 320-53800-47000	*	1,095.00
WATERWAY MAINT JAN26
AQUATIC WEED CONTROL INC	1,095.00 000442
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/05/26 00018	1/30/26 18881	202602 320-53800-46200	*	6,250.00
LANDSCAPE MAINT FEB26
FRANK POLLY SOD INC	6,250.00 000443
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/10/26 00013	2/09/26 02092026 202602 300-20700-10000	*	24,888.59
FY26 DEBT SERVICE SER2021
SHINGLE CREEK AT BRONSON C/O USBANK	24,888.59 000444
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/12/26 00010	2/01/26 1136404	202602 320-53800-47000	*	1,095.00
WATERWAY MAINT FEB26
AQUATIC WEED
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
149	202602 320-53800-12000
FIELD MANAGEMENT FEB26
150	202602 310-51300-34000
MANAGEMENT FEES FEB26
150	202602 310-51300-35200	*	108.17
WEBSITE ADMIN FEE FEB26
150	202602 310-51300-35100	*	162.25
INFORMATION TECH FEB26
150	202602 310-51300-31300	*	315.42
DISSEMINATION FEE FEB26
150	202602 310-51300-51000	*	.06
OFFICE SUPPLIES FEB26
150	202602 310-51300-42000	*	.93
POSTAGE FEB26
150	202602 310-51300-42500	*	2.10
COPIES FEB26
GOVERNMENTAL MANAGEMENT SERVICES	5,524.35 000446
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/19/26 00002	2/10/26 150117	202601 310-51300-31500	*	10.40
TRAVEL TO/FROM BOARD MTG
LATHAM LUNA EDEN AND BEAUDINE LLP	10.40 000447
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/19/26 00015	2/09/26 2019064	202602 310-51300-49200	*	564.88
2025 TAX ROLL ADMIN FEE
OSCEOLA COUNTY PROPERTY APPRAISER	564.88 000448
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/26/26 00020	2/19/26 22480247 202601 310-51300-31100	*	62.50
BOS MEETING PREP
DEWBERRY ENGINEERS INC	62.50 000449
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
SCBC SHINGLE CREEK	TVISCARRA
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	3/30/26	PAGE	2
*** CHECK DATES 01/26/2026 - 03/30/2026 ***	SC BRONSON - GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/06/26 00009	3/02/26 28885	202602 310-51300-32200	*	2,900.00
FY25 AUDIT SERVICE FEB26
GRAU & ASSOCIATES	2,900.00 000450
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/11/26 00013	3/10/26 03102026 202603 300-20700-10000	*	24,270.28
FY26 DEBT SERVICE SER2021
SHINGLE CREEK AT BRONSON C/O USBANK	24,270.28 000451
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/19/26 00010	3/01/26 1137443	202603 320-53800-47000	*	1,125.00
WATERWAY MAINT MAR26
AQUATIC WEED CONTROL INC	1,125.00 000452
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/19/26 00001	3/01/26 151	202603 320-53800-12000	*	1,287.50
FIELD MANAGEMENT MAR26
3/01/26 152	202601 310-51300-42000	*	.75
USPS-MAIL 941 FORM
3/01/26 152A	202603 310-51300-34000	*	3,647.92 MANAGEMENT FEES MAR26
3/01/26 152A	202603 310-51300-35200	*	108.17
WEBSITE ADMIN FEE MAR26
3/01/26 152A	202603 310-51300-35100	*	162.25
INFORMATION TECH MAR26
3/01/26 152A	202603 310-51300-31300	*	315.42
DISSEMINATION FEE MAR26
3/01/26 152A	202603 310-51300-51000	*	.09 OFFICE SUPPLIES MAR26
3/01/26 152A	202603 310-51300-42000	*	24.07
POSTAGE MAR26
GOVERNMENTAL MANAGEMENT SERVICES	5,546.17 000453
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/19/26 00002	3/10/26 150777	202602 310-51300-31500	*	1,127.68
CONTRACTION PET/AUDIT LTR
LATHAM LUNA EDEN AND BEAUDINE LLP	1,127.68 000454
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	74,459.85
TOTAL FOR REGISTER	74,459.85

SCBC SHINGLE CREEK	TVISCARRA

Section 2

Shingle Creek at Bronson
Community Development District

Unaudited Financial Reporting
February 28, 2026
Table of Contents

1

2-3

4

5

6

7

8

9
Balance Sheet

General Fund Income Statement

Capital Reserve Fund

Debt Service Fund Series 2021 Income Statement

Capital Projects Fund Series 2021 Income Statement

Month to Month

Long Term Debt Summary

Assessment Receipt Schedule

10	Construction Schedule Series 2021
Balance Sheet February 28, 2026

Assets:
Cash - Truist Bank Investments: Series 2021

$	60,625	$

17,755	$	-	$

-	$	78,381
Reserve	-	-	390,150	-	390,150	
Revenue	-	-	822,891	-	822,891	
Construction	-	-	-	51,513	51,513	
State Board of Administration	191,914	487,319	-	-	679,233	
Total Assets	$	252,539	$	505,075	$	1,213,041	$	51,513	$	2,022,167	
Liabilities:
Accounts Payable	

$	2,900	

$	-	$	-	$	-	$	2,900			
Total Liabilities	$	2,900	$	-	$	-	$	-	$	2,900			

Fund Balances:
Restricted For Debt Service 2021	

$	-	

$	-	$	1,213,041	$	-	$	1,213,041			

Adopted	Prorated Budget	Actual		
Budget	Thru 02/28/26	Thru 02/28/26	Variance	

Revenues:					
Special Assessments	$	287,180	$	254,947	$	254,947	$	-	
Interest	3,600	1,500	3,045	1,545	
Total Revenues	$	290,780	$	256,447	$	257,992	$	1,545	

Expenditures:					
Administrative:					
Supervisor Fees	$	12,000	$	5,000	$	800	$	4,200	
FICA Expense	918	383	61	321	
Engineering Fees	12,000	5,000	400	4,600	
Attorney	25,000	10,417	432	9,985	
Arbitrage	450	-	-	-	
Dissemination	3,785	1,577	1,577	(0)	
Annual Audit	4,700	2,900	2,900	-	
Trustee Fees	4,455	-	-	-	
Assessment Administration	5,732	5,732	5,732	-	
Management Fees	43,775	18,240	18,240	(0)	
Information Technology	1,947	811	811	-	
Website Maintenance	1,298	541	541	(0)	
Telephone	100	42	-	42	
Postage	750	313	26	286	
Printing & Binding	750	313	2	310	
Insurance	6,618	6,618	6,376	242	
Legal Advertising	2,500	1,042	-	1,042	
Other Current Charges	600	250	233	17	
Office Supplies	150	63	1	62	
Property Appraiser	700	700	565	135	
Dues, Licenses & Subscriptions	175	175	175	-	
Total Administrative:	$	128,403	$	60,114	$	38,872	$	21,242	
Operations & Maintenance					
Field Operations	$	15,450	$	6,438	$	6,438	$	-	
Property Insurance	2,000	2,000	-	2,000	
Streetlights	11,000	4,583	-	4,583	
Water & Sewer	10,000	4,167	291	3,875	
Landscape Maintenance	76,200	31,750	31,250	500	
Landscape Contingency	7,500	3,125	-	3,125	
Lake Maintenance	13,500	5,625	5,475	150	
Lake Contingency	1,000	417	-	417	
Irrigation Repairs	5,000	2,083	-	2,083	
Repairs & Maintenance	5,000	2,083	-	2,083	
Contingency	2,500	1,042	-	1,042	
Hurricane Expenses	-	-	-	-	
Total Operations & Maintenance:	$	149,150	$	63,313	$	43,454	$	19,859	

Adopted	Prorated Budget	Actual		
Budget	Thru 02/28/26	Thru 02/28/26	Variance	

Reserves					
Capital Reserve Transfer	$	131,659	$	131,659	$	131,659	$	-	
Total Reserves	$	131,659	$	131,659	$	131,659	$	-	
					
Total Expenditures	$	409,212	$	255,085	$	213,985	$	41,101	
					
Excess Revenues (Expenditures)	$	(118,432)		$	44,007		
					
Fund Balance - Beginning	$	118,432		$	205,632		
					
Fund Balance - Ending	$	-		$	249,639		
Capital Reserve
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending February 28, 2026

Adopted	Prorated Budget	Actual		
Budget	Thru 02/28/26	Thru 02/28/26	Variance	

Revenues:					
Transfer In	$	131,659	$	131,659	$	131,659	$	-	
Interest	12,000	5,000	6,913	1,913	
Total Revenues	$	143,659	$	136,659	$	138,572	$	1,913	

Expenditures:					
Contingency	$	600	$	250	$	-	$	250	
Capital Outlay	-	-	-	-	
Total Expenditures	$	600	$	250	$	-	$	-	
					
Excess Revenues (Expenditures)	$	143,059	$	136,409	$	138,572		
					
Fund Balance - Beginning	$	366,234		$	366,502		
					
Fund Balance - Ending	$	509,293		$	505,075		
Debt Service Fund - Series 2021
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending February 28, 2026

Adopted	Prorated Budget	Actual		
Budget	Thru 02/28/26	Thru 02/28/26	Variance	

Revenues:					
Special Assessments	$	780,300	$	692,725	$	692,725	$	-	
Interest	30,000	12,500	12,164	(336)	
Total Revenues	$	810,300	$	705,225	$	704,889	$	(336)	

Expenditures:					
Series 2021
Interest - 12/15	

$	235,438	

$	235,438	

$	235,438	

$	-	
Principal - 06/15	310,000	-	-	-	
Interest - 06/15	235,438	-	-	-	
Total Expenditures	$	780,875	$	235,438	$	235,438	$	-	

Other Sources/(Uses)					
Transfer In/(Out)	$	(15,605)	$	(6,502)	$	(5,610)	$	(892)	
Total Other Financing Sources (Uses)	$	(15,605)	$	(6,502)	$	(5,610)	$	(892)	
					
Excess Revenues (Expenditures)	$	13,820		$	463,841		
					
Fund Balance - Beginning	$	353,483		$	749,200		
					
Fund Balance - Ending	$	367,303		$	1,213,041		
Shingle Creek at Bronson
Community Development District Capital Projects Fund - Series 2021
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending February 28, 2026

	Adopted		Prorated Budget	Actual			
		Budget		Thru 02/28/26	Thru 02/28/26	Variance	
Revenues:							
Interest	$		-	$		-	$	685	$	685	
Total Revenues	$		-	$		-	$	685	$	685	

Expenditures:							
Series 2021
Capital Outlay	

$		

-	$		

-	$	-	

$	-	
Total Expenditures	$		-	$		-	$	-	$	-	

Other Sources/(Uses)							
Transfer In/(Out)	$		-	$		-	$	5,610	$	(5,610)	
Total Other Financing Sources (Uses)	$		-	$		-	$	5,610	$	(5,610)	
							
Excess Revenues (Expenditures)	$		-		$	6,295		
							
Fund Balance - Beginning	$		-		$	45,218		
							
Fund Balance - Ending	$		-		$	51,513		
Shingle Creek at Bronson
Community Development District Month to Month
	Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sept	Total	
Revenues:														
Special Assessments	$	-	$	23,728  $	212,495	$	9,741	$	8,983	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	254,947	
Interest	544	476	546	797	682	-	-	-	-	-	-	-	3,045	

-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
800

FICA Expense	61	-	-	-	-	-	-	-	-	-	-	-	61	
Engineering Fees	338	-	-	63	-	-	-	-	-	-	-	-	400	
Attorney	393	29	-	10	-	-	-	-	-	-	-	-	432	
Arbitrage	-	-	-	-	-	-	-	-	-	-	-	-	-	
Dissemination	315	315	315	315	315	-	-	-	-	-	-	-	1,577	
Annual Audit	-	-	-	-	2,900	-	-	-	-	-	-	-	2,900	
Trustee Fees	-	-	-	-	-	-	-	-	-	-	-	-	-	
Assessment Administration	5,732	-	-	-	-	-	-	-	-	-	-	-	5,732	
Management Fees	3,648	3,648	3,648	3,648	3,648	-	-	-	-	-	-	-	18,240	
Information Technology	162	162	162	162	162	-	-	-	-	-	-	-	811	
Website Maintenance	108	108	108	108	108	-	-	-	-	-	-	-	541	
Telephone	-	-	-	-	-	-	-	-	-	-	-	-	-	
Postage	1	13	1	10	1	-	-	-	-	-	-	-	26	
Printing & Binding	-	-	-	-	2	-	-	-	-	-	-	-	2	
Insurance	6,376	-	-	-	-	-	-	-	-	-	-	-	6,376	
Legal Advertising	-	-	-	-	-	-	-	-	-	-	-	-	-	
Other Current Charges	44	59	44	44	44	-	-	-	-	-	-	-	233	
Office Supplies	0	0	0	0	0	-	-	-	-	-	-	-	1	
Property Appraiser	-	-	-	-	565	-	-	-	-	-	-	-	565	
Dues, Licenses & Subscriptions	175	-	-	-	-	-	-	-	-	-	-	-	175	
Total Administrative:	$	18,154	$	4,334	$	4,278	$	4,360	$	7,745	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	38,872							

Operations & Maintenance
Field Operations	

$	1,288	

$	1,288	

$	1,288	

$	1,288	

$	1,288	

$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	6,438							
Property Insurance	-	-	-	-	-	-	-	-	-	-	-	-	-	
Streetlights	-	-	-	-	-	-	-	-	-	-	-	-	-	
Water & Sewer	197	32	32	32	-	-	-	-	-	-	-	-	291	
Landscape Maintenance	6,250	6,250	6,250	6,250	6,250	-	-	-	-	-	-	-	31,250	
Landscape Contingency	-	-	-	-	-	-	-	-	-	-	-	-	-	
Lake Maintenance	1,095	1,095	1,095	1,095	1,095	-	-	-	-	-	-	-	5,475	
Lake Contingency	-	-	-	-	-	-	-	-	-	-	-	-	-	
Irrigation Repairs	-	-	-	-	-	-	-	-	-	-	-	-	-	
Repairs & Maintenance	-	-	-	-	-	-	-	-	-	-	-	-	-	
Contingency	-	-	-	-	-	-	-	-	-	-	-	-	-	
Hurricane Expenses	-	-	-	-	-	-	-	-	-	-	-	-	-	
Total Operations & Maintenance:	$	8,829	$	8,664	$	8,664	$	8,664	$	8,633	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	43,454							
Reserves													
Capital Reserve Transfer	$	-	$	-	$	131,659	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	131,659							
Total Reserves	$	-	$	-	$  131,659	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	131,659							
													
Total Expenditures	$	26,983	$	12,998	$  144,601	$	13,025	$	16,378	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	213,985							
													
Excess Revenues (Expenditures)	$	(26,439)	$	11,206	$	68,439	$	(2,487)	$	(6,712)	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	44,007							
Shingle Creek at Bronson
Community Development District Long Term Debt Report

	SERIES 2021, SPECIAL ASSESSMENT BONDS		
	ASSESSMENT AREA ONE		
INTEREST RATE:	2.500%, 3.100%, 3.500%, 4.000%		
MATURITY DATE:	6/15/2051		
RESERVE FUND DEFINITION	50% OF MAXIMUM ANNUAL DEBT SERVICE		
RESERVE FUND REQUIREMENT	$390,150		
RESERVE FUND BALANCE	$390,150		
BONDS OUTSTANDING - 4/22/21		$13,990,000	
LESS: PRINCIPAL PAYMENT 6/15/22		($280,000)	
LESS: PRINCIPAL PAYMENT 6/15/23		($290,000)	
LESS: PRINCIPAL PAYMENT 6/15/24		($295,000)	
LESS: PRINCIPAL PAYMENT 6/15/25		($305,000)	
CURRENT BONDS OUTSTANDING		$12,820,000	
Shingle Creek at Bronson
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2026

ON ROLL ASSESSMENTS

Date	
Distribution	
Gross Amount	
Commissions	
Discount/Penalty	
Interest	
Net Receipts	
O&M Portion	2021 Debt Service Asmt	
Total	

11/14/25	
ACH	
$4,484.35	
$86.15	
$176.62	
$0.00	
$4,221.58	
$1,135.71	
$3,085.87	
$4,221.58	
11/21/25	ACH	$89,263.47	$1,713.86	$3,570.62	$0.00	$83,978.99	$22,592.42	$61,386.57	$83,978.99	
12/12/25	ACH	$749,756.07	$14,395.30	$29,990.94	$0.00	$705,369.83	$189,761.85	$515,607.98	$705,369.83	
12/22/25	ACH	$89,548.68	$1,724.53	$3,322.50	$0.00	$84,501.65	$22,733.02	$61,768.63	$84,501.65	
01/12/26	ACH	$2,320.84	$45.03	$69.61	$0.00	$2,206.20	$593.52	$1,612.68	$2,206.20	
01/12/26	ACH	$35,078.01	$680.51	$1,052.32	$0.00	$33,345.18	$8,970.67	$24,374.51	$33,345.18	
01/30/26	ACH	$0.00	$0.00	$0.00	$655.82	$655.82	$176.43	$479.39	$655.82	
02/09/26	ACH	$34,792.80	$681.48	$718.68	$0.00	$33,392.64	$8,983.44	$24,409.20	$33,392.64	
03/10/26	ACH	$34,222.44	$677.60	$342.25	$0.00	$33,202.59	$8,932.31	$24,270.28	$33,202.59	
		$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	
		$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	
		$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	
		$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	
		$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	
		$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	
		$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	
		$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	
		$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	
		$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	
	TOTAL	$	1,039,466.66	$	20,004.46	$	39,243.54	$	655.82	$	980,874.48	$	263,879.37	$	716,995.11	$	980,874.48	

Shingle Creek at Bronson COMMUNITY DEVELOPMENT DISTRICT

Special Assessment Bonds, Series 2021 Assessment Area One

Date	

Requisition #	

Contractor	

Description	

Requisition	
Fiscal Year 2026					
		TOTAL		$	-	

Fiscal Year 2026					
10/1/25		Interest		$	137.07	
10/2/25		Transfer from Reserve		1,185.17	
11/3/25		Interest		141.89	
11/4/25		Transfer from Reserve		1,190.58	
12/1/25		Interest		134.88	
12/2/25		Transfer from Reserve		1,102.40	
1/2/26		Interest		136.00	
1/5/26		Transfer from Reserve		1,081.40	
2/2/26		Interest		135.05	
2/3/26		Transfer from Reserve		1,050.28	
		TOTAL		$	6,294.72	
			
Project (Construction) Fund at 09/30/25	
$	45,217.81	
			Interest Earned/Transferred Funds thru 2/28/26	6,294.72	
			Requisitions Paid thru 2/28/26	-	
			Remaining Project (Construction) Fund	$	51,512.53