Riverwalk Community Development District

Meeting Agenda August 19, 2026

Agenda

August 12, 2026

Board of Supervisors Riverwalk

Riverwalk
Community Development District
219 East Livingston Street, Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526

Community Development District

Dear Board Members:

The regular meeting of the Board of Supervisors of Riverwalk Community Development District will be held on Wednesday, August 19, 2026 at 3:30 PM at the Offices of GMS-CF, 219
E. Livingston Street, Orlando, FL 32801. Following is the advance agenda for the meeting:

Roll Call
Public Comment Period
Approval of Minutes of the May 20, 2026 Meeting
Review and Acceptance of Fiscal Year 2025 Audit Report
Public Hearing
Consideration of Resolution 2026-08 Adopting the Fiscal Year 2027 Budget and Relating to the Annual Appropriations
Consideration of Resolution 2026-09 Imposing Special Assessments and Certifying an Assessment Roll
Consideration of Fiscal Year 2027 Deficit Funding Agreement
Ratification of Requisitions
Series 2024 Requisition #5
Series 2025A Requisitions #5 - #10
Consideration of Agreement with Grau & Associates to Provide Auditing Services for the Fiscal Year 2026
Consideration of Agreement with Orange County Property Appraiser for 2026-2027 Non-Ad Valorem Assessment Administration
District Goals & Objectives
Adoption of Fiscal Year 2027 Goals and Objectives
Presentation of Fiscal Year 2026 Goals and Objectives and Authorization to Chairman to Execute Final Form
Staff Reports
Attorney
Engineer
District Manager’s Report
Approval of Check Registers
May 9, 2026 – July 7, 2026
July 8, 2026 – August 10, 2026
Balance Sheet and Income Statement
Approval of Fiscal Year 2027 Meeting Schedule
Field Manager’s Report
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,
George S. Flint
George S. Flint District Manager

CC:	Tucker Mackie, District Counsel John Townsend, District Engineer Darrin Mossing, GMS

Enclosures

Minutes

MINUTES OF MEETING RIVERWALK
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Riverwalk Community Development District was held on Wednesday, May 20, 2026, at 3:30 p.m. at 219 E Livingston St, Orlando, Florida.

Present and constituting a quorum were:

Jessa Anderson	Chairperson
Amy Steiger	Assistant Secretary
Bernard Sullivan	Assistant Secretary Also present were:
George Flint	District Manager
Tucker Mackie by phone	District Counsel
Jarett Wright	Field Manager

FIRST ORDER OF BUSINESS	Roll Call
Mr. Flint called the meeting to order and called the roll. Three Board members were present in person constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
There were no members of the public present to provide comment.

THIRD ORDER OF BUSINESS	Organizational Matters
Acceptance of Resignation of Eric Baker and Appointment of Individual to Fulfill the Board Vacancy with a Term Ending November 2026
Mr. Flint asked for a motion to accept the Letter of Resignation from Eric Baker.

On MOTION by Ms. Anderson, seconded by Ms. Steiger, with all in favor, Accepting the Resignation of Eric Baker, was approved

Mr. Flint stated Mary Burns was nominated as his replacement.

May 20, 2026	Riverwalk CDD

On MOTION by Ms. Anderson, seconded by Ms. Steiger, with all in favor, Mary Burns was Appointed to Fulfill the Board Vacancy with a Term Ending November 2026.

Administration of Oath of Office to Newly Appointed Board Member
Mr. Flint stated this will be deferred to the next meeting.

Consideration of Resolution 2026-06 Electing Officers
Mr. Flint stated that the Board had a resolution in the agenda to elect officers and noted that Eric had been serving as Vice Chair. He asked whether the Board wanted Mary Burns to take over that role, then moved the discussion toward approving Resolution 2026-06 to keep the current officers in place except for naming Mary Burns as Vice Chair.

On MOTION by Ms. Anderson, seconded by Ms. Steiger, with all in favor, Resolution 2026-06 Electing Officers with Mary Burns as Vice Chair, was approved.

FOURTH ORDER OF BUSINESS	Approval of Minutes of the December 17,
2025 Meeting
Mr. Flint presented the minutes from the December 17, 2025 meeting and asked for any comments, corrections, or changes from the Board. The Board had no changes to the minutes and there was a motion of approval.

On MOTION by Ms. Anderson, seconded by Ms. Steiger, with all in favor, the Minutes of the December 17, 2025 Meeting, were approved, as presented.

FIFTH ORDER OF BUSINESS	Consideration	of	Resolution	2026-07
Approving the Proposed Fiscal Year 2027 Budget and Setting a Public Hearing
Mr. Flint introduced Resolution 2026-07, which approves the proposed Fiscal Year 2027 budget and sets a public hearing for August 19, 2026 at 3:30 p.m. He explained that the proposed budget keeps assessment levels the same as the current year, uses $81,000 in developer contributions to balance the budget, and includes 1,264 assessable units expected to come online in 2027. Mr. Flint emphasized that this was not final approval. He clarified that the budget is only the initial proposed budget and can still be modified before the public hearing, as long as there is no desire to increase assessments. Final adoption would occur at the August meeting.

May 20, 2026	Riverwalk CDD

On MOTION by Ms. Anderson, seconded by Ms. Steiger, with all in favor, Resolution 2026-07 Approving the Proposed Fiscal Year 2027 Budget and Setting a Public Hearing for August 19, 2026 at 3:30 p.m., was approved.

SIXTH ORDER OF BUSINESS	Ratification	of	Street	Right-of-Way
Encroachment	Agreement	with	Pulte Home Company, LLC
Mr. Flint discussed ratification of the multiple street right-of-way encroachment agreements. He explained that the agreements relate to lots along Leafy Laurel Street, where perpendicular walkways extend into right-of-way areas currently owned by the District but expected to transfer to the City of Orlando. The purpose of the agreements is to clarify maintenance responsibility for those walkways during and after development.
Under the arrangement, the lot owners enter into encroachment agreements with the District now, and those obligations will later transfer with the land to the city and future homeowners. Homeowners will be responsible for maintaining the perpendicular sidewalks in perpetuity. He also noted that the agreements were coordinated with the Chair and had already been approved by the City of Orlando as to form. Mr. Flint confirmed that the action would ratify all such agreements and asked for any Board questions.

On MOTION by Ms. Anderson, seconded by Ms. Steiger, with all in favor, the Street Right-of-Way Encroachment Agreement with Pulte Home Company, LLC , was ratified.

SEVENTH ORDER OF BUSINESS	Ratification of Series 2024 Requisition #4
Mr. Flint explained that Requisition No. 4 for the Series 2024 bonds was a request from the construction account to cover legal expenses. He noted that the requisition had already been executed and sent to the Trustee, and the Board was simply being asked to ratify it.

On MOTION by Ms. Anderson, seconded by Ms. Steiger, with all in favor, the Series 2024 Requisition #4, was ratified.

EIGHTH ORDER OF BUSINESS	Consideration of Proposal from Amtec to
Provide Arbitrage Rebate Calculation Computations for the Series 2025 and Series 2025A Bonds
Mr. Flint presented a proposal from AMTEC to provide arbitrage rebate calculation services for the Series 2025 and 2025A bonds. He explained that the service is intended to confirm

May 20, 2026	Riverwalk CDD

the District is not earning more interest than it is paying on the bonds and noted that the proposal covers five years at a cost of $450 per year for each bond series.

On MOTION by Ms. Anderson, seconded by Ms. Steiger, with all in favor, the Proposal from Amtec to Provide Arbitrage Rebate Calculation Computations for the Series 2025 and Series 2025A Bonds, was approved.

NINTH ORDER OF BUSINESS	Staff Reports
Attorney
Mr. Mackie stated she had nothing additional to report.

Engineer
There being no comments, the next item followed.

District Manager’s Report
Approval of Check Registers (4)
December 6, 2025 – May 8, 2026
Mr. Flint presented the check register to the Board.

On MOTION by Ms. Anderson, seconded by Ms. Steiger, with all in favor, the Check Register, was approved.

Balance Sheet and Income Statement
Mr. Flint presented the unaudited financial statements. He added there was no action required from the Board on this item.
Presentation of Arbitrage Rebate Calculation Reports
Series 2024 Bonds
Series 2025 Bonds
Mr. Flint explained that the District received arbitrage rebate calculation reports for the Series 2024 and Series 2025 bonds to satisfy IRS requirements showing the District is not earning more interest than it is paying on the bonds. He reported negative rebatable arbitrage amounts of
$7,382.40 for Series 2024 and $4,155 for Series 2025, then asked whether the Board had any questions.

On MOTION by Ms. Anderson, seconded by Ms. Steiger, with all in favor, the Series 2024 and Series 2025 Arbitrage Rebate Calculation Reports, was accepted.

May 20, 2026	Riverwalk CDD

Presentation of Number of Registered Voters – 653
Mr. Flint reported that the District had 653 registered voters as of April 15 and explained that, because the District was created in 2022 and has exceeded the voter threshold, Board seats will begin transitioning from landowner elections to general elections starting in November 2028. Two seats will transition in 2028, two more in 2030, and the final seat in 2032, resulting in a majority resident Board beginning in 2030.

Designation of November 18, 2026 as the Landowners’ Meeting Date
Mr. Flint stated that the District must hold a landowner election in November 2026 for three Board seats. He stated that the election would be based on landowner voting, recommended November 18, 2026 as the meeting date, and noted that landowners must either attend in person or appoint a proxy to vote on their behalf. He also said staff would coordinate beforehand to ensure the necessary paperwork was in order.

On MOTION by Ms. Anderson, seconded by Ms. Steiger, with all in favor, Designation of November 18, 2026 as the Landowners’ Meeting Date, was approved.

Field Manager’s Report
Mr. Wright provided an update on District maintenance and operations. Lighting issues at the entrance and roundabout were corrected, including repairs to damaged wiring and adjustments to improve reliability. Fountain repairs were also completed, including replacement of a motor under warranty and reattachment of damaged power cords; all fountains and related lighting were reported to be functioning properly. Additional anchors were installed to improve fountain stability, with staff noting that weather conditions may still affect performance.
Mr. Wright reported ongoing drainage concerns near the fountain overflow areas, particularly on the exit side, where saturated conditions continue to affect landscaping. Staff plans to modify the drainage system and replace soil as part of the upcoming community refresh. Freeze damage resulted in significant plant loss, and staff confirmed that dead plant material would be removed and replaced. Seasonal mulching and annual flower installations were completed, with additional changeouts scheduled for summer, fall, and the holiday season.
Mr. Wright stated that proposals would be brought back at a future meeting regarding fountain maintenance services and expanded landscaping maintenance as additional phases are

May 20, 2026	Riverwalk CDD

turned over to the District. He also noted that damaged street signage in Phase 3 had been repaired and that staff would continue monitoring conditions in newly transferred areas.

Consideration of Proposal from Prince & Sons to Replace Dead Plant Material
Mr. Wright reviewed a landscape replacement proposal covering removal, irrigation adjustments, and one-for-one replacement of more than 1,000 plants for $28,800. He stated that funds were available in the budget and confirmed that installations would be inspected before payment, with plant materials generally warrantied for six months and certain trees for one year.

On MOTION by Ms. Anderson, seconded by Ms. Steiger, with all in favor, the Proposal from Prince & Sons to Replace Dead Plant Material, was approved.

Consideration of Prince & Sons Rate Increase Related to Fuel Costs
Mr. Wright discussed a proposed fuel surcharge increase requested by the landscape vendor. The Board discussed that the proposal, as initially presented, was too vague and required clarification, including defined pricing thresholds and limits. Under the proposal, essential services would be subject to a 2% increase if fuel prices were between $3.50 and $3.99 per gallon and a 3% increase if fuel prices exceeded $4.00 per gallon, with the adjustment applied monthly and not extended to extra services. Staff estimated the increase would amount to less than $1,000 per month.
The Board advised that the request remained under review and that no recommendation for approval was being made at this time. The Board discussed whether such surcharges were becoming common among vendors and emphasized the need to determine whether the current contract already addressed fuel-related pricing adjustments. It was noted that invoices including the surcharge had not been paid and would remain on hold pending further review.
The Board agreed that no action would be taken at the meeting. Staff indicated the matter would be reviewed further with District Counsel and, if appropriate, brought back for future consideration once the contractual implications and vendor position were clarified.
TENTH ORDER OF BUSINESS	Other Business
There being no comments, the next item followed.

ELEVENTH ORDER OF BUSINESS	Supervisor’s Requests

May 20, 2026	Riverwalk CDD

There being no comments, the next item followed.

TWELFTH ORDER OF BUSINESS	Adjournment

On MOTION by Ms. Anderson, seconded by Ms. Steiger, with all in favor, the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section IV

RIVERWALK
COMMUNITY DEVELOPMENT DISTRICT CITY OF ORLANDO, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

RIVERWALK COMMUNITY DEVELOPMENT DISTRICT CITY OF ORLANDO, 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 Florida 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
Riverwalk Community Development District City of Orlando, Florida

1001 W. 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 Riverwalk Community Development District, City of Orlando, 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 May 21, 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.

May 21, 2026

MANAGEMENT’S DISCUSSION AND ANALYSIS

Our discussion and analysis of Riverwalk Community Development District, City of Orlando, 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 $4,282,772.

The change in the District’s total net position in comparison with the prior fiscal year was ($180,839), 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 $615,886, an increase of $227,546 in comparison with the prior fiscal year. The total fund balance is nonspendable for prepaid items, 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 Developer contributions and 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,
2024
	2025	(Restated)	
Current and other assets	$	676,007	$	428,016	
Capital assets, net of depreciation	14,404,276	14,404,276	
Total assets	15,080,283	14,832,292	
Current liabilities	296,025	164,053	
Long-term liabilities	10,501,486	10,204,628	
Total liabilities	10,797,511	10,368,681	
Net position	
Net investment in capital assets	3,908,953	4,203,003	
Restricted	346,357	221,743	
Unrestricted	27,462	38,865	
Total net position	$	4,282,772	$	4,463,611	

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 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,

Revenues:	
2025	2024
(Restated)	
Program revenues			
Charges for services	$	789,541	$	256,449	
Operating grants and contributions	179,231	57,842	
Capital grants and contributions	26,946	9,497,235	
General revenues	
Miscellaneous income	18,697	-	
Total revenues	1,014,415	9,811,526	
Expenses:	
General government	119,157	80,186	
Maintenance and operations	333,158	197,255	
Bond issue costs	297,192	300,415	
Interest	445,747	124,570	
Total expenses	1,195,254	702,426	
Change in net position	(180,839)	9,109,100	
Net position - beginning, as previously stated	4,463,611	(8,704)	
Prior period adjustment	-	(4,636,785)	
Net position - ending	$	4,282,772	$	4,463,611	
As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2025 was $1,195,254. The costs of the District’s activities were funded by program revenues. Program revenues are comprised primarily of Developer contributions and assessments. The remainder of the current fiscal year revenue includes interest revenue. In total, expenses increased from the prior year primarily as a result of an increase in interest expense and an increase in maintenance expenses from the prior 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 $14,404,276 invested in capital assets for its governmental activities. No depreciation has been taken in the current fiscal year as the District’s infrastructure and other capital assets are under construction. More detailed information about the District’s capital assets is presented in the notes of the financial statements.

Capital Debt
At September 30, 2025, the District had $10,535,000 Bonds outstanding. 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
Subsequent to fiscal year end, the District issued $7,645,000 of Series 2025A Bonds, consisting of multiple term bonds with due dates ranging from May 1, 2030 – May 1, 2055 and fixed interest rates ranging from 4% to 5.625%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District.

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 Riverwalk Community Development District’s Finance Department at 219 E. Livingston Street, Orlando, FL 32801.

RIVERWALK COMMUNITY DEVELOPMENT DISTRICT CITY OF ORLANDO, FLORIDA STATEMENT OF NET POSITION
SEPTEMBER 30, 2025

	Governmental
	Activities		
ASSETS		
Cash and cash equivalents	$	56,192	
Due from Developer	19,006	
Prepaid items	12,701	
Restricted assets:		
Investments	588,108	
Capital assets:		
Nondepreciable		14,404,276 	
Total assets		15,080,283 	
LIABILITIES		
Accounts payable	57,579	
Accrued interest payable	235,904	
Unearned revenue	2,542	
Non-current liabilities:		
Due within one year	155,000	
Due in more than one year		10,346,486 	
Total liabilities		10,797,511 	
NET POSITION		
Net investment in capital assets	3,908,953	
Restricted for debt service	346,357	
Unrestricted		27,462 	
Total net position	 $	4,282,772 	

See notes to the financial statements

RIVERWALK COMMUNITY DEVELOPMENT DISTRICT CITY OF ORLANDO, 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	 Primary government:
Governmental activities:
General government	$	119,157	$	80,186	$	161,977	$	-	$	123,006	
Maintenance and operations	333,158	180,052	-	26,946	(126,160)	
Interest on long-term debt	445,747	529,303	17,254	-	100,810	
Bond issue costs			297,192		-		-		-	(297,192)  Total governmental activities		1,195,254	789,541	179,231	26,946	(199,536) 

General revenues:
Miscellaneous income		18,697 	
Total general revenues		18,697 	
Change in net position	(180,839)	
Net position - beginning, restated		4,463,611 	
Net position - ending	 $	4,282,772 	

See notes to the financial statements

RIVERWALK COMMUNITY DEVELOPMENT DISTRICT CITY OF ORLANDO, FLORIDA
BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2025

	Major Funds		Total

Debt
General	Service

Capital Projects

Governmental Funds

ASSETS		
Cash and cash equivalents	$	56,192	$	-	$	-	$	56,192	
Investments	-	581,129	6,979	588,108	
Due from Developer	9,921	-	9,085	19,006	
Due from other funds	-	1,132	-	1,132	
Prepaid items	12,701	-	-	12,701	
Total assets	$	78,814	$	582,261	$	16,064	$	677,139	

LIABILITIES, AND FUND BALANCES
Liabilities:
Accounts payable	$	47,678	$	-	$	9,901	$	57,579	
Due to other funds	1,132	-	-	1,132	
Unearned revenue	2,542	-	-	2,542	
Total liabilities	51,352	-	9,901	61,253	

Fund balances:
Nonspendable:
Prepaid items	12,701	-	-	12,701	
Restricted for:					
Debt service	-	582,261	-	582,261	
Capital projects	-	-	6,163	6,163	
Unassigned	14,761	-	-	14,761	
Total fund balances	27,462	582,261	6,163	615,886	

Total liabilities and fund balances	
$	78,814	
$	582,261	
$	16,064	
$	677,139	

See notes to the financial statements

RIVERWALK COMMUNITY DEVELOPMENT DISTRICT CITY OF ORLANDO, FLORIDA
RECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2025
Fund balance - governmental funds	$ 615,886 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	14,404,276
Accumulated depreciation		-   14,404,276
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	(235,904)
Unamortized original issue discount	33,514
Bonds payable	 (10,535,000) (10,737,390)  Net position of governmental activities		$ 4,282,772

See notes to the financial statements

RIVERWALK COMMUNITY DEVELOPMENT DISTRICT CITY OF ORLANDO, FLORIDA
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

		Major Funds			Total	
				Debt		Capital	Governmental	
		General		Service		Projects		Funds	
REVENUES
Special assessments	
$	
260,238	
$	
529,303	
$	
-	
$	
789,541	
Developer contributions		161,977		-		26,769		188,746	
Miscellaneous income		18,697		-		-		18,697	
Interest earnings		-		17,254		177		17,431	
Total revenues		440,912		546,557		26,946		1,014,415	

EXPENDITURES
Current:
General government		

119,157		

-		

-		

119,157	
Maintenance and operations Debt service:
Principal		333,158

-		-

80,000		-

4,636,785		333,158

4,716,785	
Interest		-		333,355		-		333,355	
Bond issuance costs		-		-		297,192		297,192	
Total expenditures		452,315		413,355		4,933,977		5,799,647	

Excess (deficiency) of revenues over (under) expenditures		

(11,403)		

133,202		

(4,907,031)		

(4,785,232)	
OTHER FINANCING SOURCES (USES)
Transfers in (out)		
-		
(10,031)		
10,031		
-	
Bond proceeds		-		112,970		4,917,030		5,030,000	
Original issue discount		-		-		(17,222)		(17,222)	
Total other financing sources (uses)		-		102,939		4,909,839		5,012,778	

Net change in fund balances		
(11,403)		
236,141		
2,808		
227,546	
Fund balances - beginning		38,865		346,120		3,355		388,340	

Fund balances - ending	
$	
27,462	
$	
582,261	
$	
6,163	
$	
615,886	

See notes to the financial statements					

RIVERWALK COMMUNITY DEVELOPMENT DISTRICT CITY OF ORLANDO, FLORIDA
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	$	227,546	
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.	

4,716,785	
Governmental funds report the face amount of Bonds issued as financial resources when debt is first issued, whereas these amounts are eliminated in the statement of activities and recognized as long-term liabilities in the statement of net position.	

(5,030,000)	
In connection with the issuance of the Bonds, the original issue discount is reported as a financing use/source when debt is first issued, whereas this amount is eliminated in the statement of activities and reduces/increases long-term liabilities in the statement of net position.	

17,222	
Amortization of Bond discounts is not recognized in the governmental fund statements, but is reported as an expense in the statement of activities.	

(865)	
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.	

	(111,527) 	
Change in net position of governmental activities	$	(180,839)	

See notes to the financial statements

RIVERWALK COMMUNITY DEVELOPMENT DISTRICT CITY OF ORLANDO, FLORIDA
NOTES TO FINANCIAL STATEMENTS

NOTE 1 - NATURE OF ORGANIZATION AND REPORTING ENTITY

Riverwalk Community Development District (the "District") was established by the City Council of the City of Orlando’s approval of Ordinance No. 2022-44 effective on August 15, 2022 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, all the Board members are affiliated with Pulte Group (“Developer”).

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.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

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.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Assets, Liabilities and Net Position or Equity (Continued)
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.

Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due.
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.
No depreciation has been taken in the current fiscal year as the District’s infrastructure and other capital assets are under construction.
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.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Assets, Liabilities and Net Position or Equity (Continued)
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.

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.
NOTE 4 – DEPOSITS AND INVESTMENTS

Deposits
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	

US Bank Money Market

$	588,108

Not available

N/A

 $	588,108 

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.

NOTE 4 – DEPOSITS AND INVESTMENTS (Continued)

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.
Accordingly, the District’s investments have been reported at amortized cost above.

NOTE 5 – INTERFUND TRANSFERS

Interfund transfers for the fiscal year ended September 30, 2025 were as follows:
 Fund	Transfer in	Transfer out	
Debt service	$	-	$	10,031	
Capital projects		10,031	-		
Total	 $	10,031	$	10,031 	

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.

NOTE 6 – CAPITAL ASSETS

Beginning
Balance	
Additions	
Reductions	Ending
Balance	

$	14,404,276	

$	

-	$	-	

$	14,404,276	
14,404,276		-	-	14,404,276	

Capital asset activity for the fiscal year ended September 30, 2025, was as follows:

Governmental activities
Capital assets, not being depreciated Infrastructure under construction
Total capital assets, not being depreciated

Governmental activities capital assets, net

$	14,404,276	$

-	$	-

$	14,404,276

The infrastructure intended to serve the District has been estimated at a total cost of approximately
$115,063,000. A portion of the project costs was expected to be financed with the proceeds from the issuance of Bonds with the remainder to be funded by the Developer and conveyed to the District. Upon completion, certain improvements are to be conveyed to others for ownership and maintenance responsibilities.

NOTE 7 – LONG TERM LIABILITIES

Series 2024
On May 8, 2024, the District issued $5,585,000 of Special Assessment Revenue Bonds, Series 2024 consisting of various Term Bonds with due dates from May 1, 2031 to May 1, 2054 and fixed interest rates ranging from 4.650% to 5.800%. 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 May 1 and November 1. Principal on the Bonds is to be paid serially commencing May 1, 2025 through May 1, 2054.
The Series 2024 Bonds are subject to redemption at the option of the District prior to their maturity. The Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occurred 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. Upon satisfaction of certain conditions, a portion of the original reserve requirements will be released to the Developer for construction costs paid on behalf of the District; this did not occur during the current fiscal year. The District was in compliance with the requirements at September 30, 2025.

Series 2025
On March 21, 2025, the District issued $5,030,000 of Special Assessment Bonds, Series 2025 consisting of various Term Bonds with due dates from May 1, 2030 to May 1, 2055 and fixed interest rates ranging from 4.15% to 5.45%. 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 May 1 and November 1. Principal on the Bonds is to be paid serially commencing May 1, 2026 through May 1, 2055.

The Series 2025 Bonds are subject to redemption at the option of the District prior to their maturity. The Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occurred 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. Upon satisfaction of certain conditions, a portion of the original reserve requirements will be released to the Developer for construction costs paid on behalf of the District; this did not occur during the current fiscal year. The District was in compliance with the requirements at September 30, 2025.

Developer Advances
During the prior year the Developer advanced $4,636,785 in order to fund certain capital expenditures related to the construction project. In the current year, the District reimbursed the Developer for the full amount using the proceeds from Series 2025 Bonds.

NOTE 7 – LONG TERM LIABILITIES (Continued)

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

	Beginning Balance
(Restated)		
Additions	Reductions	Ending
Balance	Due Within
One Year	
Governmental activities						
Bonds payable:						
Series 2024	$	5,585,000	$	-	$	80,000	$	5,505,000	$	80,000	
Less: Original issue discount	(17,157)		-	(578)	(16,579)	-	
Series 2025	-		5,030,000	-	5,030,000	75,000	
Less: Original issue discount	-		(17,222)	(287)	(16,935)	-	
Direct borrowings:	
Developer advances - restated	4,636,785	-	4,636,785	-	-	
Total	$	10,204,628	$	5,012,778	$	4,715,920	$	10,501,486	$	155,000	

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	$	155,000	$	566,171	$	721,171	
2027	165,000	559,338	724,338	
2028	175,000	552,066	727,066	
2029	180,000	544,353	724,353	
2030	190,000	536,409	726,409	
2031-2035	1,105,000	2,539,439	3,644,439	
2036-2040	1,420,000	2,226,054	3,646,054	
2041-2045	1,860,000	1,800,898	3,660,898	
2046-2050	2,445,000	1,227,865	3,672,865	
2051-2055		2,840,000	453,603	3,293,603 	
	 $	10,535,000	$	11,006,196	$	21,541,196 	

NOTE 8 – DEVELOPER TRANSACTIONS
The Developer has agreed to fund the general operations of the District. In connection with that agreement, Developer contributions to the general fund were $161,977 which includes a receivable of
$9,921 at September 30, 2025.

Developer contributions to the capital projects fund for the current fiscal year were $26,769, which includes a receivable of $9,085 at September 30, 2025.
The Developer owns a portion of land within the District; therefore, assessment revenues in the general fund and debt service fund 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 and major landowners, 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 since inception of the District.
NOTE 12 – PRIOR PERIOD ADJUSTMENT

During the current fiscal year the District recognized a prior period adjustment to reduce the beginning net position by $4,636,785, which represents Developer advances made to the District in order to fund a portion of the construction project. The effect on the net position balance as of October 1, 2024, is shown below:
Governmental Activities
Net position - beginning, as previously stated	$	9,100,396	
Prior period adjustment	(4,636,785)	
Net position - beginning, as restated	$	4,463,611	

NOTE 13 – SUBSEQUENT EVENTS		
Bond Issuance
Subsequent to fiscal year end, the District issued $7,645,000	
of Series 2025A Bonds, consisting of	
multiple term bonds with due dates ranging from May 1, 2030 – May 1, 2055 and fixed interest rates ranging from 4% to 5.625%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District.

RIVERWALK COMMUNITY DEVELOPMENT DISTRICT CITY OF ORLANDO, FLORIDA
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	$	253,134	$	260,238	$	7,104	
Developer Contributions	243,966	161,977	(81,989)	
Miscellaneous	-	18,697	18,697	
Total revenues	497,100	440,912	(56,188)	

EXPENDITURES
Current:
General government	136,310	119,157	17,153	
Maintenance and operations	360,790	333,158	27,632	
Total expenditures	497,100	452,315	44,785	

Excess (deficiency) of revenues				
over (under) expenditures	 $	-		(11,403)  $	(11,403) 	
Fund balance - beginning			38,865 	
Fund balance - ending		 $	27,462 	

See notes to required supplementary information

RIVERWALK COMMUNITY DEVELOPMENT DISTRICT CITY OF ORLANDO, FLORIDA
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.

RIVERWALK COMMUNITY DEVELOPMENT DISTRICT CITY OF ORLANDO, FLORIDA
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.	
7	
Employee compensation	$0	
Independent contractor compensation	$451,817	
Construction projects to begin on or after October 1; ($65K)	Not applicable	

Budget variance report	See the Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - General Fund	
Ad Valorem taxes;	Not applicable	
		
Non ad valorem special assessments;		
Special assessment rate	Operations and maintenance - $360.50 - $1,081.49
Debt service - $636.15 - $1,749.42	
Special assessments collected	$789,541	
Outstanding Bonds: Series 2024
Series 2025	
$5,505,000
$5,030,000	

1001 W. 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
Riverwalk Community Development District City of Orlando, 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 Riverwalk Community Development District, City of Orlando, 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 May 21, 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.

May 21, 2026

1001 W. 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 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
Riverwalk Community Development District City of Orlando, Florida
We have examined Riverwalk Community Development District, City of Orlando, 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 Supervisors of Riverwalk Community Development District, City of Orlando, Florida and is not intended to be and should not be used by anyone other than these specified parties.

May 21, 2026

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

MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA
To the Board of Supervisors
Riverwalk Community Development District City of Orlando, Florida
Report on the Financial Statements

We have audited the accompanying basic financial statements of Riverwalk Community Development District, City of Orlando, Florida ("District") as of and for fiscal year ended September 30, 2025, and have issued our report thereon dated May 21, 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 May 21, 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 Riverwalk Community Development District, City of Orlando, Florida and is not intended to be and should not be used by anyone other than these specified parties.

We wish to thank Riverwalk Community Development District, City of Orlando, 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.

May 21, 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 V

Section A

RESOLUTION 2026-08
[FY 2027 APPROPRIATION RESOLUTION]

THE ANNUAL APPROPRIATION RESOLUTION OF THE RIVERWALK COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET(S) FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2026, AND ENDING SEPTEMBER 30, 2027; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, for the fiscal year beginning October 1, 2026, and ending September 30, 2027 (“FY 2027”), the District Manager prepared and submitted to the Board of Supervisors (“Board”) of the Riverwalk Community Development District (“District”) prior to June 15, 2026, proposed budget(s) (“Proposed Budget”) along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and

WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Budget, the District filed a copy of the Proposed Budget with the local general-purpose government(s) having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and

WHEREAS, the Board set a public hearing on the Proposed Budget and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and

WHEREAS, the District Manager posted the Proposed Budget on the District’s website in accordance with Section 189.016, Florida Statutes; and

WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October 1st of each year, the Board, by passage of the Annual Appropriation Resolution, shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE RIVERWALK COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1.  BUDGET

The Proposed Budget, attached hereto as Exhibit A, as amended by the Board, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes (“Adopted Budget”), and incorporated herein by reference; provided, however, that the comparative figures contained in the Adopted Budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures.

The Adopted Budget, as amended, shall be maintained in the office of the District Manager and at the District’s Local Records Office and identified as “The Budget for the Riverwalk Community Development District for the Fiscal Year Ending September 30, 2027.”

The Adopted Budget shall be posted by the District Manager on the District’s official website in accordance with Chapter 189, Florida Statutes, and shall remain on the website for at least two (2) years.

SECTION 2.	APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for FY 2027, the sum(s) set forth in Exhibit A to be raised by the levy of assessments and/or otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated as set forth in Exhibit A.

SECTION 3.	BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within FY 2027 or within 60 days following the end of the FY 2027 may amend its Adopted Budget for that fiscal year as follows:

A line-item appropriation for expenditures within a fund may be decreased or increased by motion of the Board recorded in the minutes, and approving the expenditure, if the total appropriations of the fund do not increase.

The District Manager or Treasurer may approve an expenditure that would increase or decrease a line-item appropriation for expenditures within a fund if the total appropriations of the fund do not increase and if either (i) the aggregate change in the original appropriation item does not exceed the greater of $15,000 or 15% of the original appropriation, or (ii) such expenditure is authorized by separate disbursement or spending resolution.

Any other budget amendments shall be adopted by resolution and consistent with Florida law. The District Manager or Treasurer must ensure that any amendments to the budget under this paragraph c. are posted on the District’s website in accordance with Chapter 189, Florida Statutes, and remain on the website for at least two (2) years.

SECTION 4. APPROVAL OF PRIOR ACTIONS. The actions of the Chairman, Vice Chairman, Secretary, Treasurer, Assistant Secretaries, and all District Staff in finalizing the Adopted Budget, including preparing the Proposed Budget and setting, noticing, and all other actions required for the public hearing on the Proposed Budget, are hereby ratified, approved, and confirmed in all respects.

SECTION 5.  SEVERABILITY; EFFECTIVE DATE. 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. This Resolution shall take effect immediately upon adoption.

[CONTINUED ON NEXT PAGE]

PASSED AND ADOPTED THIS 19TH DAY OF AUGUST 2026.
ATTEST:	RIVERWALK COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chair/Vice Chair, Board of Supervisors
Exhibit A:	FY 2027 Budget

Riverwalk
Community Development District

Proposed Budget
FY2027

Table of Contents

1-2

3-6

7

8-9

10

11-12

13

14-15

	General Fund

	General Fund Narrative

	Debt Service Fund - Series 2024

	Series 2024 Amortization Schedule

	Debt Service Fund - Series 2025

	Series 2025 Amortization Schedule

	Debt Service Fund - Series 2025A

	Series 2025A Amortization Schedule

Riverwalk
Community Development District Proposed Budget
General Fund

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2026	6/30/26	3 Months	9/30/26	FY2027	

Revenues						
Assessments - Tax	$	479,024	$	475,202	$	3,822	$	479,024	$	834,632	
Developer Contributions	$	426,545	$	59,719	$	221,591	$	281,310	$	81,738	
Boundary Amendment Contribution	$	-	$	4,706	$	-	$	4,706	$	-	
Stormwater Contributions	$	-	$	2,542	$	-	$	2,542	$	-	
Interest	$	-	$	1,722	$	-	$	1,722	$	-	
Total Revenues	$	905,569	$	543,892	$	225,413	$	769,305	$	916,370	

Expenditures						
General & Administrative						
Supervisor Fees	$	12,000	$	-	$	-	$	-	$	12,000	
FICA Expenditures	$	918	$	-	$	-	$	-	$	918	
Engineering	$	13,000	$	4,907	$	3,250	$	8,157	$	13,000	
Attorney	$	25,000	$	8,633	$	6,250	$	14,883	$	25,000	
Annual Audit	$	4,100	$	6,000	$	-	$	6,000	$	7,500	
Assessment Administration	$	5,408	$	5,408	$	-	$	5,408	$	5,570	
Arbitrage	$	900	$	900	$	450	$	1,350	$	1,350	
Dissemination	$	6,000	$	5,000	$	1,750	$	6,750	$	7,210	
Disclosure Software	$	5,000	$	1,625	$	-	$	1,625	$	5,000	
Trustee Fees	$	8,892	$	6,369	$	2,523	$	8,892	$	13,339	
Management Fees	$	43,775	$	32,831	$	10,944	$	43,775	$	45,088	
Information Technology	$	1,947	$	1,460	$	487	$	1,947	$	2,005	
Website Maintenance	$	1,298	$	974	$	325	$	1,298	$	1,337	
Telephone	$	150	$	-	$	50	$	50	$	150	
Postage & Delivery	$	1,000	$	70	$	250	$	320	$	1,000	
Insurance	$	6,584	$	5,732	$	-	$	5,732	$	6,305	
Copies	$	500	$	42	$	125	$	167	$	500	
Legal Advertising	$	6,850	$	4,162	$	1,713	$	5,875	$	6,850	
Contingencies	$	2,500	$	352	$	135	$	487	$	2,500	
Boundary Amendment Expenses	$	-	$	4,706	$	-	$	4,706	$	-	
Office Supplies	$	250	$	2	$	63	$	65	$	250	
Travel Per Diem	$	500	$	-	$	125	$	125	$	500	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total Administrative Expenditures	$	146,746	$	89,348	$	28,438	$	117,786	$	157,547	

Riverwalk
Community Development District Proposed Budget
General Fund

Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2026	6/30/26	3 Months	9/30/26	FY2027	

Field Operations							
Field Management		$	16,223	$	12,167	$	4,056	$	16,223	$	16,710	
Property Insurance		$	8,000	$	4,492	$	-	$	4,492	$	8,000	
Electric		$	25,000	$	5,188	$	3,159	$	8,347	$	10,000	
Electric - Fountain		$	225,600	$	64,259	$	54,228	$	118,487	$	140,000	
Streetlights		$	108,000	$	76,597	$	34,857	$	111,454	$	118,000	
Water & Sewer		$	9,500	$	-	$	2,375	$	2,375	$	9,500	
Landscape Maintenance		$	225,000	$	192,857	$	63,234	$	256,091	$	300,000	
Landscape Contingencies		$	50,000	$	39,840	$	10,160	$	50,000	$	50,000	
Irrigation Repairs		$	5,500	$	16,064	$	3,000	$	19,064	$	12,500	
Lake Maintenance		$	25,000	$	13,475	$	9,625	$	23,100	$	47,500	
Monument Fountain Maintenance		$	10,000	$	7,525	$	1,650	$	9,175	$	10,000	
Pond Fountain Maintenance		$	33,500	$	7,102	$	930	$	8,032	$	20,000	
Repairs & Maintenance		$	7,500	$	8,059	$	2,686	$	10,746	$	7,500	
Contingency		$	10,000	$	10,449	$	3,483	$	13,932	$	9,113	
Total Field Expenditures		$	758,823	$	458,075	$	193,443	$	651,519	$	758,823	
							
Total Expenditures		$	905,569	$	547,423	$	221,881	$	769,305	$	916,370	
							
Excess Revenues/(Expenditures)		$	-	$	(3,531)	$	3,531	$	-	$	-	
							
Product Type	ERU	Assessable Units	Total ERU	Net Assessment	Net Per Unit	Gross Per Unit	
Townhouse	0.4	236	94.4	$79,972.82	$338.87	$360.50	
Bungalow - 34'	0.68	350	238.00	$201,626.40	$576.08	$612.85	
Bungalow - 40'	0.8	257	205.60	$174,178.10	$677.74	$721.00	
Single Family - 50'	1	290	290	$245,679.23	$847.17	$901.24	
Single Family - 60'	1.2	131	157.2	$133,175.08	$1,016.60	$1,081.49	
		1264	985.20	$834,631.63			

Riverwalk
Community Development District
General Fund Budget
Revenues:

Assessments

The District will levy a non-ad valorem assessment on all the assessable property within the District to pay for operating expenditures during the fiscal year.

Developer Contribution

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

Expenditures:

General & Administrative:

Supervisor Fees

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

FICA Expenditures

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

Engineering

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

Attorney

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

Annual Audit

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

Assessment Administration

Represents costs associated with assessment administration services provided by Governmental Management Services – Central Florida, LLC, including levying and administering the collection of non-ad valorem assessments on assessable property within the District.

Arbitrage

The District has contracted with AMTEC to annually calculate the District’s Arbitrage Rebate Liability on Series 2024, 2025 and 2025A bond issuance.

Riverwalk
Community Development District
General Fund Budget

Dissemination

The District is required by the Securities and Exchange Commission to comply with Rule 15c2-12(b)(5) which relates to additional reporting requirements for unrated bond issues. This cost with Governmental Management Services – Central Florida, LLC is based upon its Series 2024, 2025 and 2025A issued bonds.

Disclosure Software

The District has contracted with DTS to provide software platform for filing various reports required in accordance with the Continuing Disclosure Agreements for the various bond issue(s).

Trustee Fees

Represents costs with US Bank associated with trustee and administrative services related to the District’s Series 2024, 2025, and 2025A bonds, including administration of bond funds and payment processing.

Management Fees

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

Information Technology

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

Website Maintenance

Represents 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. Governmental Management Services – Central Florida, LLC provides these services.

Telephone

Represents cost for telephone and fax machine.

Postage & Delivery

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

Insurance

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

Riverwalk
Community Development District
General Fund Budget

Copies

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

Legal Advertising

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

Contingencies

Bank charges and any other miscellaneous expenses incurred during the year.

Office Supplies

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

Travel Per Diem

The Board of Supervisors can be reimbursed for travel expenditures related to the conducting of District business.

Dues, Licenses & Subscriptions

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

Field Expenditures:

Field Management

Represents the estimated costs of contracting services that provide onsite field management of contracts for the District such as landscape and lake maintenance. Services can 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

The District’s property insurance coverages with Florida Insurance Alliance.

Electric

Represents the cost for electric charges of common areas throughout the District.

Electric - Fountain

Represents the cost associated with electric utility services for 18 fountains provided by Duke Energy.

Streetlights

Represents costs associated with operation, maintenance, and electrical services for streetlights within the District provided by Duke Energy.

Riverwalk
Community Development District
General Fund Budget

Water & Sewer

Represents estimated costs for water and refuse services provided for common areas throughout the District.

Landscape Maintenance

Represents contracted costs associated with landscape maintenance services provided by Prince & Sons, Inc. within the District’s common areas, including mowing, edging, trimming, fertilization, pest and weed control, pruning, mulching, irrigation inspections, and litter removal.

Landscape Contingencies

Represents the cost of replacing landscaping within the common areas of the District.

Irrigation Repairs

Represents the cost of maintaining and repairing the irrigation system. This includes the sprinklers, and irrigation wells.

Lake Maintenance

Represents contracted costs associated with lake maintenance services provided by Aquatic Weed Management, Inc. within the District’s common areas, including the maintenance of shoreline grass, brush and vegetation control.

Monument Fountain Maintenance

Represents the costs for repairs and maintenance of the monument fountain.

Pond Fountain Maintenance

Represents costs for repairs and maintenance of the pond fountain.

Repairs & Maintenance

Represents estimated costs for general repairs and maintenance of the District’s common areas.

Contingency

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

Riverwalk
Community Development District
Proposed Budget Series 2024 Debt Service Fund

Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2026	6/30/26	3 Months	9/30/26	FY2027	

Revenues						
Special Assessments	$	388,740	$	385,638	$	3,102	$	388,740	$	388,740	
Interest	$	8,000	$	10,245	$	1,708	$	11,953	$	5,977	
Carry Forward	$	164,334	$	173,940	$	-	$	173,940	$	181,570	
Total Revenues	$	561,074	$	569,823	$	4,809	$	574,633	$	576,287	

Expenditures						
Interest Expense - 11/1	$	153,431	$	153,431	$	-	$	153,431	$	151,571	
Principal Expense - 5/1	$	80,000	$	80,000	$	-	$	80,000	$	85,000	
Interest Expense - 5/1	$	155,291	$	153,431	$	-	$	153,431	$	151,571	
Total Expenditures	$	388,723	$	386,863	$	-	$	386,863	$	388,143	

Other Financing Sources/(Uses)						
Transfer In/(Out)	$	-	$	(5,314)	$	(886)	$	(6,200)	$	-	
Total Other Financing Sources/(Uses)	$	-	$	(5,314)	$	(886)	$	(6,200)	$	-	
						
Excess Revenues/(Expenditures)	$	172,351	$	177,647	$	3,924	$	181,570	$	188,144	

*Carry forward less amount in Reserve funds.						
Interest Expense 11/1/27	 $	149,595 

Total

$	149,595

Product	
Assessable Units	Total Net Assessments	Net Assessment Per Unit	Gross Assessment Per Unit	
Townhouse	64	$	38,271	$	597.98	$	636.15	
Bungalow - 34'	140	$	111,624	$	797.31	$	848.21	
Bungalow - 40'	17	$	13,554	$	797.31	$	848.21	
Single Family - 50'	102	$	139,779	$	1,370.38	$	1,457.85	
Single Family - 60'	52	$	85,512	$	1,644.46	$	1,749.42	
	375	$	388,740			

Riverwalk Community Development District Series 2024 Special Assessment Bonds
Amortization Schedule

Date		Balance		Principal		Interest		Total	
									
11/01/26	$	5,425,000.00	$	-	$	151,571.25	$	151,571.25	
05/01/27	$	5,425,000.00	$	85,000.00	$	151,571.25			
11/01/27	$	5,340,000.00	$	-	$	149,595.00	$	386,166.25	
05/01/28	$	5,340,000.00	$	90,000.00	$	149,595.00			
11/01/28	$	5,250,000.00	$	-	$	147,502.50	$	387,097.50	
05/01/29	$	5,250,000.00	$	95,000.00	$	147,502.50			
11/01/29	$	5,155,000.00	$	-	$	145,293.75	$	387,796.25	
05/01/30	$	5,155,000.00	$	100,000.00	$	145,293.75			
11/01/30	$	5,055,000.00	$	-	$	142,968.75	$	388,262.50	
05/01/31	$	5,055,000.00	$	105,000.00	$	142,968.75			
11/01/31	$	4,950,000.00	$	-	$	140,527.50	$	388,496.25	
05/01/32	$	4,950,000.00	$	110,000.00	$	140,527.50			
11/01/32	$	4,840,000.00	$	-	$	137,502.50	$	388,030.00	
05/01/33	$	4,840,000.00	$	115,000.00	$	137,502.50			
11/01/33	$	4,725,000.00	$	-	$	134,340.00	$	386,842.50	
05/01/34	$	4,725,000.00	$	120,000.00	$	134,340.00			
11/01/34	$	4,605,000.00	$	-	$	131,040.00	$	385,380.00	
05/01/35	$	4,605,000.00	$	130,000.00	$	131,040.00			
11/01/35	$	4,475,000.00	$	-	$	127,465.00	$	388,505.00	
05/01/36	$	4,475,000.00	$	135,000.00	$	127,465.00			
11/01/36	$	4,340,000.00	$	-	$	123,752.50	$	386,217.50	
05/01/37	$	4,340,000.00	$	145,000.00	$	123,752.50			
11/01/37	$	4,195,000.00	$	-	$	119,765.00	$	388,517.50	
05/01/38	$	4,195,000.00	$	150,000.00	$	119,765.00			
11/01/38	$	4,045,000.00	$	-	$	115,640.00	$	385,405.00	
05/01/39	$	4,045,000.00	$	160,000.00	$	115,640.00			
11/01/39	$	3,885,000.00	$	-	$	111,240.00	$	386,880.00	
05/01/40	$	3,885,000.00	$	170,000.00	$	111,240.00			
11/01/40	$	3,715,000.00	$	-	$	106,565.00	$	387,805.00	
05/01/41	$	3,715,000.00	$	180,000.00	$	106,565.00			

Riverwalk Community Development District Series 2024 Special Assessment Bonds
Amortization Schedule

Date		Balance		Principal		Interest		Total	

11/01/41	
$	
3,535,000.00	
$	
-	
$	
101,615.00	
$	
388,180.00	
05/01/42	$	3,535,000.00	$	190,000.00	$	101,615.00			
11/01/42	$	3,345,000.00	$	-	$	96,390.00	$	388,005.00	
05/01/43	$	3,345,000.00	$	200,000.00	$	96,390.00			
11/01/43	$	3,145,000.00	$	-	$	90,890.00	$	387,280.00	
05/01/44	$	3,145,000.00	$	210,000.00	$	90,890.00			
11/01/44	$	2,935,000.00	$	-	$	85,115.00	$	386,005.00	
05/01/45	$	2,935,000.00	$	225,000.00	$	85,115.00			
11/01/45	$	2,710,000.00	$	-	$	78,590.00	$	388,705.00	
05/01/46	$	2,710,000.00	$	235,000.00	$	78,590.00			
11/01/46	$	2,475,000.00	$	-	$	71,775.00	$	385,365.00	
05/01/47	$	2,475,000.00	$	250,000.00	$	71,775.00			
11/01/47	$	2,225,000.00	$	-	$	64,525.00	$	386,300.00	
05/01/48	$	2,225,000.00	$	265,000.00	$	64,525.00			
11/01/48	$	1,960,000.00	$	-	$	56,840.00	$	386,365.00	
05/01/49	$	1,960,000.00	$	280,000.00	$	56,840.00			
11/01/49	$	1,680,000.00	$	-	$	48,720.00	$	385,560.00	
05/01/50	$	1,680,000.00	$	300,000.00	$	48,720.00			
11/01/50	$	1,380,000.00	$	-	$	40,020.00	$	388,740.00	
05/01/51	$	1,380,000.00	$	315,000.00	$	40,020.00			
11/01/51	$	1,065,000.00	$	-	$	30,885.00	$	385,905.00	
05/01/52	$	1,065,000.00	$	335,000.00	$	30,885.00			
11/01/52	$	730,000.00	$	-	$	21,170.00	$	387,055.00	
05/01/53	$	730,000.00	$	355,000.00	$	21,170.00	$	-	
11/01/53	$	375,000.00	$	-	$	10,875.00	$	387,045.00	
05/01/54	$	375,000.00	$	375,000.00	$	10,875.00	$	385,875.00	
			$	5,425,000.00	$	5,564,357.50	$	10,989,357.50	

Riverwalk
Community Development District
Proposed Budget Series 2025 Debt Service Fund

Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2026	6/30/26	3 Months	9/30/26	FY2027	

Revenues						
Special Assessments	$	336,633	$	333,947	$	2,686	$	336,633	$	336,633	
Interest	$	-	$	5,914	$	986	$	6,899	$	-	
Carry Forward	$	130,003	$	129,794	$	-	$	129,794	$	136,457	
Total Revenues	$	466,636	$	469,654	$	3,672	$	473,326	$	473,091	

Expenditures						
Interest Expense - 11/1	$	129,654	$	129,654	$	-	$	129,654	$	128,098	
Principal Expense - 5/1	$	75,000	$	75,000	$	-	$	75,000	$	80,000	
Interest Expense - 5/1	$	129,654	$	129,654	$	-	$	129,654	$	128,098	
Total Expenditures	$	334,309	$	334,309	$	-	$	334,309	$	336,196	

Other Financing Sources/(Uses)						
Transfer In/(Out)	$	-	$	(2,194)	$	(366)	$	(2,560)	$	-	
Total Other Financing Sources/(Uses)	$	-	$	(2,194)	$	(366)	$	(2,560)	$	-	
						
Excess Revenues/(Expenditures)	$	132,328	$	133,151	$	3,306	$	136,457	$	136,894	

*Carry forward less amount in Reserve funds.

Interest Expense 11/1/27
Total

$	126,438

$	126,438

Product	
Assessable Units	Total Net Assessments	Net Assessment Per Unit	Gross Assessment Per Unit	
Townhouse	62	$	37,192.61	$	599.88	$	638.17	
Bungalow - 34'	58	$	46,390.78	$	799.84	$	850.89	
Bungalow - 40'	84	$	67,186.65	$	799.84	$	850.89	
Single Family - 50'	74	$	101,729.79	$	1,374.73	$	1,462.48	
Single Family - 60'	51	$	84,133.29	$	1,649.67	$	1,754.97	
	329	$	336,633.12			

Riverwalk Community Development District Series 2025 Special Assessment Bonds
Amortization Schedule

Date		Balance		Principal		Interest		Total	
									
11/01/26	$	4,955,000.00	$	-	$	128,098.13	$	128,098.13	
05/01/27	$	4,955,000.00	$	80,000.00	$	128,098.13			
11/01/27	$	4,875,000.00	$	-	$	126,438.13	$	334,536.25	
05/01/28	$	4,875,000.00	$	85,000.00	$	126,438.13			
11/01/28	$	4,790,000.00	$	-	$	124,674.38	$	336,112.50	
05/01/29	$	4,790,000.00	$	85,000.00	$	124,674.38			
11/01/29	$	4,705,000.00	$	-	$	122,910.63	$	332,585.00	
05/01/30	$	4,705,000.00	$	90,000.00	$	122,910.63			
11/01/30	$	4,615,000.00	$	-	$	121,043.13	$	333,953.75	
05/01/31	$	4,615,000.00	$	95,000.00	$	121,043.13			
11/01/31	$	4,520,000.00	$	-	$	118,965.00	$	335,008.13	
05/01/32	$	4,520,000.00	$	100,000.00	$	118,965.00			
11/01/32	$	4,420,000.00	$	-	$	116,777.50	$	335,742.50	
05/01/33	$	4,420,000.00	$	105,000.00	$	116,777.50			
11/01/33	$	4,315,000.00	$	-	$	114,480.63	$	336,258.13	
05/01/34	$	4,315,000.00	$	110,000.00	$	114,480.63			
11/01/34	$	4,205,000.00	$	-	$	112,074.38	$	336,555.00	
05/01/35	$	4,205,000.00	$	115,000.00	$	112,074.38			
11/01/35	$	4,090,000.00	$	-	$	109,558.75	$	336,633.13	
05/01/36	$	4,090,000.00	$	120,000.00	$	109,558.75			
11/01/36	$	3,970,000.00	$	-	$	106,438.75	$	335,997.50	
05/01/37	$	3,970,000.00	$	125,000.00	$	106,438.75			
11/01/37	$	3,845,000.00	$	-	$	103,188.75	$	334,627.50	
05/01/38	$	3,845,000.00	$	130,000.00	$	103,188.75			
11/01/38	$	3,715,000.00	$	-	$	99,808.75	$	332,997.50	
05/01/39	$	3,715,000.00	$	140,000.00	$	99,808.75			
11/01/39	$	3,575,000.00	$	-	$	96,168.75	$	335,977.50	
05/01/40	$	3,575,000.00	$	145,000.00	$	96,168.75			
11/01/40	$	3,430,000.00	$	-	$	92,398.75	$	333,567.50	
05/01/41	$	3,430,000.00	$	155,000.00	$	92,398.75			
11/01/41	$	3,275,000.00	$	-	$	88,368.75	$	335,767.50	
05/01/42	$	3,275,000.00	$	160,000.00	$	88,368.75			
11/01/42	$	3,115,000.00	$	-	$	84,208.75	$	332,577.50	
05/01/43	$	3,115,000.00	$	170,000.00	$	84,208.75			

Riverwalk Community Development District Series 2025 Special Assessment Bonds
Amortization Schedule

Date		Balance		Principal		Interest		Total	

11/01/43	
$	
2,945,000.00	
$	
-	
$	
79,788.75	
$	
333,997.50	
05/01/44	$	2,945,000.00	$	180,000.00	$	79,788.75			
11/01/44	$	2,765,000.00	$	-	$	75,108.75	$	334,897.50	
05/01/45	$	2,765,000.00	$	190,000.00	$	75,108.75			
11/01/45	$	2,575,000.00	$	-	$	70,168.75	$	335,277.50	
05/01/46	$	2,575,000.00	$	200,000.00	$	70,168.75			
11/01/46	$	2,375,000.00	$	-	$	64,718.75	$	334,887.50	
05/01/47	$	2,375,000.00	$	210,000.00	$	64,718.75			
11/01/47	$	2,165,000.00	$	-	$	58,996.25	$	333,715.00	
05/01/48	$	2,165,000.00	$	220,000.00	$	58,996.25			
11/01/48	$	1,945,000.00	$	-	$	53,001.25	$	331,997.50	
05/01/49	$	1,945,000.00	$	235,000.00	$	53,001.25			
11/01/49	$	1,710,000.00	$	-	$	46,597.50	$	334,598.75	
05/01/50	$	1,710,000.00	$	250,000.00	$	46,597.50			
11/01/50	$	1,460,000.00	$	-	$	39,785.00	$	336,382.50	
05/01/51	$	1,460,000.00	$	260,000.00	$	39,785.00			
11/01/51	$	1,200,000.00	$	-	$	32,700.00	$	332,485.00	
05/01/52	$	1,200,000.00	$	275,000.00	$	32,700.00			
11/01/52	$	925,000.00	$	-	$	25,206.25	$	332,906.25	
05/01/53	$	925,000.00	$	290,000.00	$	25,206.25	$	-	
11/01/53	$	635,000.00	$	-	$	17,303.75	$	332,510.00	
05/01/54	$	635,000.00	$	310,000.00	$	17,303.75	$	-	
11/01/54	$	325,000.00	$	-	$	8,856.25	$	336,160.00	
05/01/55	$	325,000.00	$	325,000.00	$	8,856.25	$	333,856.25	
			$	4,955,000.00	$	4,875,666.25	$	9,830,666.25	

Riverwalk
Community Development District
Proposed Budget
Series 2025A Debt Service Fund

Description	Adopted Budget FY2026	Actuals Thru 6/30/26	Projected Next
3 Months	Total Thru 9/30/26	Proposed Budget FY2027	

Revenues						
Special Assessments Interest
Carry Forward	$	-
$	-
$	-	$	317,536
$	2,522
$	-	$	514,477
$	420
$	-	$	832,013
$	2,942
$	-	$	514,923
$	1,471
$	515,118	
Total Revenues	$	-	$	320,058	$	514,898	$	834,956	$	1,031,512	

Expenditures						

Interest Expense - 11/1	
$	-	
$	-	
$	-	
$	-	
$	196,941	
Principal Expense - 5/1	$	-	$	175,000	$	-	$	175,000	$	120,000	
Interest Expense - 5/1	$	-	$	142,536	$	-	$	142,536	$	196,941	
Total Expenditures	$	-	$	317,536	$	-	$	317,536	$	513,883	

Other Financing Sources/(Uses)					
Bond Proceeds	$	128,731	$	-	$	128,731	$	-	
Transfer In/(Out)	$	-	$	(1,973)	$	(329)	$	(2,302)	$	-	
Total Other Financing Sources/(Use	$	-	$	126,758	$	(329)	$	126,429	$	-	

Excess Revenues/(Expenditures)	$	-	$	129,280	$	514,569	$	643,848	$	517,629

Interest Expense 11/1/27
Total

$	194,541

$	194,541

Product	
Assessable Units	Total Net Assessments	Net Assessment Per Unit	Gross Assessment Per Unit	
Townhouse	110	$	65,945.25	$	599.50	$	637.77	
Bungalow - 34'	152	$	121,499.13	$	799.34	$	850.36	
Bungalow - 40'	156	$	124,696.47	$	799.34	$	850.36	
Single Family - 50'	114	$	156,619.97	$	1,373.86	$	1,461.55	
Single Family - 60'	28	$	46,161.68	$	1,648.63	$	1,753.86	
	560	$	514,922.50			

Riverwalk Community Development District Series 2025A Special Assessment Bonds
Amortization Schedule

Date		Balance		Principal		Interest		Total	
									
11/01/26	$	7,470,000.00	$	-	$	196,941.25	$	196,941.25	
05/01/27	$	7,470,000.00	$	120,000.00	$	196,941.25			
11/01/27	$	7,350,000.00	$	-	$	194,541.25	$	511,482.50	
05/01/28	$	7,350,000.00	$	125,000.00	$	194,541.25			
11/01/28	$	7,225,000.00	$	-	$	192,041.25	$	511,582.50	
05/01/29	$	7,225,000.00	$	130,000.00	$	192,041.25			
11/01/29	$	7,095,000.00	$	-	$	189,441.25	$	511,482.50	
05/01/30	$	7,095,000.00	$	135,000.00	$	189,441.25			
11/01/30	$	6,960,000.00	$	-	$	186,741.25	$	511,182.50	
05/01/31	$	6,960,000.00	$	140,000.00	$	186,741.25			
11/01/31	$	6,820,000.00	$	-	$	183,766.25	$	510,507.50	
05/01/32	$	6,820,000.00	$	150,000.00	$	183,766.25			
11/01/32	$	6,670,000.00	$	-	$	180,578.75	$	514,345.00	
05/01/33	$	6,670,000.00	$	155,000.00	$	180,578.75			
11/01/33	$	6,515,000.00	$	-	$	177,285.00	$	512,863.75	
05/01/34	$	6,515,000.00	$	160,000.00	$	177,285.00			
11/01/34	$	6,355,000.00	$	-	$	173,885.00	$	511,170.00	
05/01/35	$	6,355,000.00	$	170,000.00	$	173,885.00			
11/01/35	$	6,185,000.00	$	-	$	170,272.50	$	514,157.50	
05/01/36	$	6,185,000.00	$	175,000.00	$	170,272.50			
11/01/36	$	6,010,000.00	$	-	$	165,635.00	$	510,907.50	
05/01/37	$	6,010,000.00	$	185,000.00	$	165,635.00			
11/01/37	$	5,825,000.00	$	-	$	160,732.50	$	511,367.50	
05/01/38	$	5,825,000.00	$	195,000.00	$	160,732.50			
11/01/38	$	5,630,000.00	$	-	$	155,565.00	$	511,297.50	
05/01/39	$	5,630,000.00	$	205,000.00	$	155,565.00			
11/01/39	$	5,425,000.00	$	-	$	150,132.50	$	510,697.50	
05/01/40	$	5,425,000.00	$	220,000.00	$	150,132.50			
11/01/40	$	5,205,000.00	$	-	$	144,302.50	$	514,435.00	
05/01/41	$	5,205,000.00	$	230,000.00	$	144,302.50			
11/01/41	$	4,975,000.00	$	-	$	138,207.50	$	512,510.00	
05/01/42	$	4,975,000.00	$	245,000.00	$	138,207.50			

Riverwalk Community Development District Series 2025A Special Assessment Bonds
Amortization Schedule

Date		Balance		Principal		Interest		Total	

11/01/42	
$	
4,730,000.00	
$	
-	
$	
131,715.00	
$	
514,922.50	
05/01/43	$	4,730,000.00	$	255,000.00	$	131,715.00			
11/01/43	$	4,475,000.00	$	-	$	124,957.50	$	511,672.50	
05/01/44	$	4,475,000.00	$	270,000.00	$	124,957.50			
11/01/44	$	4,205,000.00	$	-	$	117,802.50	$	512,760.00	
05/01/45	$	4,205,000.00	$	285,000.00	$	117,802.50			
11/01/45	$	3,920,000.00	$	-	$	110,250.00	$	513,052.50	
05/01/46	$	3,920,000.00	$	300,000.00	$	110,250.00			
11/01/46	$	3,620,000.00	$	-	$	101,812.50	$	512,062.50	
05/01/47	$	3,620,000.00	$	320,000.00	$	101,812.50			
11/01/47	$	3,300,000.00	$	-	$	92,812.50	$	514,625.00	
05/01/48	$	3,300,000.00	$	335,000.00	$	92,812.50			
11/01/48	$	2,965,000.00	$	-	$	83,390.63	$	511,203.13	
05/01/49	$	2,965,000.00	$	355,000.00	$	83,390.63			
11/01/49	$	2,610,000.00	$	-	$	73,406.25	$	511,796.88	
05/01/50	$	2,610,000.00	$	375,000.00	$	73,406.25			
11/01/50	$	2,235,000.00	$	-	$	62,859.38	$	511,265.63	
05/01/51	$	2,235,000.00	$	400,000.00	$	62,859.38			
11/01/51	$	1,835,000.00	$	-	$	51,609.38	$	514,468.75	
05/01/52	$	1,835,000.00	$	420,000.00	$	51,609.38			
11/01/52	$	1,415,000.00	$	-	$	39,796.88	$	511,406.25	
05/01/53	$	1,415,000.00	$	445,000.00	$	39,796.88	$	-	
11/01/53	$	970,000.00	$	-	$	27,281.25	$	512,078.13	
05/01/54	$	970,000.00	$	470,000.00	$	27,281.25	$	-	
11/01/54	$	500,000.00	$	-	$	14,062.50	$	511,343.75	
05/01/55	$	500,000.00	$	500,000.00	$	14,062.50	$	514,062.50	
			$	7,470,000.00	$	7,583,650.00	$	15,053,650.00	

Section B

RESOLUTION 2026-09
[FY 2027 ASSESSMENT RESOLUTION]

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE RIVERWALK COMMUNITY DEVELOPMENT DISTRICT PROVIDING FOR FUNDING FOR THE FY 2027 ADOPTED BUDGET(S); PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS, INCLUDING BUT NOT LIMITED TO PENALTIES AND INTEREST THEREON; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Riverwalk Community Development District (“District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District, located in Orange County, Florida (“County”); and

WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District’s adopted capital improvement plan and Chapter 190, Florida Statutes; and

WHEREAS, for the fiscal year beginning October 1, 2026, and ending September 30, 2027 (“FY 2027”), the Board of Supervisors (“Board”) of the District has determined to undertake various operations and maintenance and other activities described in the District’s budget (“Adopted Budget”), attached hereto as Exhibit A; and

WHEREAS, pursuant to Chapter 190, Florida Statutes, the District may fund the Adopted Budget through the levy and imposition of special assessments on benefitted lands within the District and, regardless of the imposition method utilized by the District, under Florida law the District may collect such assessments by direct bill, tax roll, or in accordance with other collection measures provided by law; and

WHEREAS, in order to fund the District’s Adopted Budget, the District’s Board now desires to adopt this Resolution setting forth the means by which the District intends to fund its Adopted Budget.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE RIVERWALK COMMUNITY DEVELOPMENT DISTRICT:

FUNDING. The District’s Board hereby authorizes the funding mechanisms for the Adopted Budget as provided further herein and as indicated in the Adopted Budget attached hereto as Exhibit A and the assessment roll attached hereto as Exhibit B (“Assessment Roll”).

OPERATIONS AND MAINTENANCE ASSESSMENTS.

Benefit Findings. The provision of the services, facilities, and operations as described in Exhibit A confers a special and peculiar benefit to the lands within the District, which benefit exceeds or equals the cost of the assessments. The allocation of the assessments to the specially benefitted lands is shown in Exhibit A and Exhibit B and is hereby found to be fair and reasonable.

O&M Assessment Imposition. Pursuant to Chapter 190, Florida Statutes, a special assessment for operations and maintenance (“O&M Assessment(s)”) is hereby levied and imposed on benefitted lands within the District and in accordance with Exhibit A and Exhibit B. The lien of the O&M Assessments imposed and levied by this Resolution shall be effective upon passage of this Resolution.

Maximum Rate. Pursuant to Section 197.3632(4), Florida Statutes, the lien amount shall serve as the “maximum rate” authorized by law for operation and maintenance assessments.

DEBT SERVICE SPECIAL ASSESSMENTS. The District’s Board hereby certifies for collection the FY 2027 installment of the District’s previously levied debt service special assessments (“Debt Assessments,” and together with the O&M Assessments, the “Assessments”) in accordance with this Resolution and as further set forth in Exhibit A and Exhibit B, and hereby directs District staff to affect the collection of the same.

COLLECTION AND ENFORCEMENT; PENALTIES; INTEREST. Pursuant to Chapter 190,
Florida Statutes, the District is authorized to collect and enforce the Assessments as set forth below.

Tax Roll Assessments. To the extent indicated in Exhibit A and Exhibit B, those certain O&M Assessments (if any) and/or Debt Assessments (if any) imposed on the “Tax Roll Property” identified in Exhibit B shall be collected by the County Tax Collector at the same time and in the same manner as County property taxes in accordance with Chapter 197, Florida Statutes (“Uniform Method”). That portion of the Assessment Roll which includes the Tax Roll Property is hereby certified to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County property taxes. The District’s Board finds and determines that such collection method is an efficient method of collection for the Tax Roll Property.

Future Collection Methods. The District’s decision to collect Assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.

ASSESSMENT ROLL; AMENDMENTS. The Assessment Roll, attached hereto as Exhibit B, is hereby certified for collection. The Assessment Roll shall be collected pursuant to the collection methods provided above. The proceeds therefrom shall be paid to the District. The District Manager shall keep apprised of all updates made to the County property roll by the Property Appraiser after the date of this Resolution and shall amend the Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property roll.

APPROVAL OF PRIOR ACTIONS. The actions of the Chairman, Vice Chairman, Secretary, Treasurer, Assistant Secretaries, and all District Staff in finalizing the Assessments and Assessment Roll as provided herein are hereby ratified, approved, and confirmed in all respects.

SEVERABILITY; EFFECTIVE DATE. 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. This Resolution shall take effect immediately upon adoption.

[CONTINUED ON NEXT PAGE]

PASSED AND ADOPTED THIS 19TH DAY OF AUGUST 2026.

ATTEST:	RIVERWALK COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary

By:	 Its:	

Exhibit A:	Adopted Budget
Exhibit B:	Assessment Roll

Riverwalk CDD
FY 27 Assessment Roll

Formatted Parcel ID	Units	O&M	2024 Debt	2025 Debt	2025A Debt	Total	
19-23-31-1931-00-170	1	$901.24	$1,457.85			$2,359.09	
19-23-31-1931-00-180	1	$901.24	$1,457.85			$2,359.09	
19-23-31-1931-01-270	1	$360.50	$636.15			$996.65	
19-23-31-1931-01-280	1	$360.50	$636.15			$996.65	
19-23-31-1931-01-290	1	$360.50	$636.15			$996.65	
19-23-31-1931-01-300	1	$360.50	$636.15			$996.65	
19-23-31-1931-01-310	1	$360.50	$636.15			$996.65	
19-23-31-1931-01-320	1	$360.50	$636.15			$996.65	
19-23-31-1931-01-520	1	$721.00	$848.21			$1,569.21	
19-23-31-1931-01-530	1	$721.00	$848.21			$1,569.21	
19-23-31-1931-01-620	1	$612.85	$848.21			$1,461.06	
19-23-31-1931-01-630	1	$612.85	$848.21			$1,461.06	
19-23-31-1931-01-640	1	$612.85	$848.21			$1,461.06	
19-23-31-1931-01-650	1	$360.50	$636.15			$996.65	
19-23-31-1931-01-660	1	$360.50	$636.15			$996.65	
19-23-31-1931-01-670	1	$360.50	$636.15			$996.65	
19-23-31-1931-01-680	1	$360.50	$636.15			$996.65	
19-23-31-1931-01-690	1	$360.50	$636.15			$996.65	
19-23-31-1931-01-700	1	$360.50	$636.15			$996.65	
19-23-31-1931-05-160	1	$901.24	$1,457.85			$2,359.09	
19-23-31-1931-05-170	1	$901.24	$1,457.85			$2,359.09	
19-23-31-1937-01-830	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-01-840	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-01-850	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-01-860	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-01-870	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-01-880	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-01-890	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-01-900	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-01-910	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-01-920	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-01-930	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-01-940	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-01-950	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-01-960	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-01-970	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-01-980	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-01-990	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-000	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-010	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-020	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-030	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-040	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-050	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-060	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-070	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-080	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-090	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-100	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-110	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-120	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-130	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-140	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-150	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-160	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-170	1	$721.00			$850.36	$1,571.36	

Formatted Parcel ID	Units	O&M	2024 Debt	2025 Debt	2025A Debt	Total	
19-23-31-1937-02-180	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-190	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-200	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-210	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-220	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-230	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-240	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-250	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-260	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-270	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-280	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-290	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-300	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-310	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-320	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-330	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-340	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-350	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-360	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-370	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-380	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-390	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-400	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-410	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-420	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-430	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-440	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-450	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-460	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-470	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-480	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-490	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-500	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-510	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-520	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-530	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-540	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-550	1	$721.00			$850.36	$1,571.36	
19-23-31-1937-02-560	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-570	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-580	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-590	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-600	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-610	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-620	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-630	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-640	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-650	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-660	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-670	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-680	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-690	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-700	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-710	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-720	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-730	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-740	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-750	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-760	1	$901.24			$1,461.55	$2,362.79	

Formatted Parcel ID	Units	O&M	2024 Debt	2025 Debt	2025A Debt	Total	
19-23-31-1937-02-770	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-780	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-790	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-800	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-810	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-820	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-830	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-840	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-850	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-860	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-870	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-880	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-890	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-900	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-910	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-920	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-930	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-940	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-950	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-960	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-970	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-980	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-02-990	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-03-000	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-03-010	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-03-020	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-03-030	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-03-040	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-03-050	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-03-060	1	$1,081.49			$1,753.86	$2,835.35	
19-23-31-1937-03-070	1	$1,081.49			$1,753.86	$2,835.35	
19-23-31-1937-03-080	1	$1,081.49			$1,753.86	$2,835.35	
19-23-31-1937-03-090	1	$1,081.49			$1,753.86	$2,835.35	
19-23-31-1937-03-100	1	$1,081.49			$1,753.86	$2,835.35	
19-23-31-1937-03-110	1	$1,081.49			$1,753.86	$2,835.35	
19-23-31-1937-03-120	1	$1,081.49			$1,753.86	$2,835.35	
19-23-31-1937-03-130	1	$1,081.49			$1,753.86	$2,835.35	
19-23-31-1937-03-140	1	$1,081.49			$1,753.86	$2,835.35	
19-23-31-1937-03-150	1	$1,081.49			$1,753.86	$2,835.35	
19-23-31-1937-03-160	1	$1,081.49			$1,753.86	$2,835.35	
19-23-31-1937-03-170	1	$1,081.49			$1,753.86	$2,835.35	
19-23-31-1937-03-180	1	$1,081.49			$1,753.86	$2,835.35	
19-23-31-1937-03-190	1	$1,081.49			$1,753.86	$2,835.35	
19-23-31-1937-03-200	1	$1,081.49			$1,753.86	$2,835.35	
19-23-31-1937-03-210	1	$1,081.49			$1,753.86	$2,835.35	
19-23-31-1937-03-220	1	$1,081.49			$1,753.86	$2,835.35	
19-23-31-1937-03-230	1	$1,081.49			$1,753.86	$2,835.35	
19-23-31-1937-03-240	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-03-250	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-03-260	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-03-270	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-03-280	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-03-290	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-03-300	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-03-310	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-03-320	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-03-330	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-03-340	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-03-350	1	$901.24			$1,461.55	$2,362.79	

Formatted Parcel ID	Units	O&M	2024 Debt	2025 Debt	2025A Debt	Total	
19-23-31-1937-03-360	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-03-370	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-03-380	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-03-390	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-03-400	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-03-410	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-03-420	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-03-430	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-03-440	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-03-450	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-03-460	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-03-470	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-03-480	1	$901.24			$1,461.55	$2,362.79	
19-23-31-1937-03-490	1	$901.24			$1,461.55	$2,362.79	
20-23-31-1926-00-010	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1926-00-020	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1926-00-030	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1926-00-040	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1926-00-050	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1926-00-060	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1926-00-070	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1926-00-080	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1926-00-090	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1926-00-100	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1926-00-110	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1926-00-120	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1926-00-130	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1926-00-140	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1926-00-150	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1926-00-160	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1926-00-190	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1926-00-200	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1926-00-210	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1926-00-220	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1926-00-230	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1926-00-240	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1926-00-250	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1926-00-260	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1926-00-270	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1926-00-280	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1926-00-290	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1926-00-300	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1926-00-310	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1926-00-320	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1926-00-330	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1926-00-340	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1926-00-350	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1926-00-360	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1926-00-370	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1926-00-380	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1926-00-390	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1926-00-400	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1926-00-410	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1926-00-420	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1926-00-430	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1926-00-440	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1926-00-450	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1926-00-460	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1926-00-470	1	$1,081.49	$1,749.42			$2,830.91	

Formatted Parcel ID	Units	O&M	2024 Debt	2025 Debt	2025A Debt	Total	
20-23-31-1926-00-480	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1926-00-490	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1926-00-500	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1926-00-510	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1926-00-520	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1926-00-530	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1926-00-540	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1926-00-550	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1926-00-560	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1926-00-570	1	$360.50	$636.15			$996.65	
20-23-31-1926-00-580	1	$360.50	$636.15			$996.65	
20-23-31-1926-00-590	1	$360.50	$636.15			$996.65	
20-23-31-1926-00-600	1	$360.50	$636.15			$996.65	
20-23-31-1926-00-610	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-00-620	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-00-630	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-00-640	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-00-650	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-00-660	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-00-670	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-00-680	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-00-690	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-00-700	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-00-710	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-00-720	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-00-730	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-00-740	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-00-750	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-00-760	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-00-770	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-00-780	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-00-790	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-00-800	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-00-810	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-00-820	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-00-830	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-00-840	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-00-850	1	$360.50	$636.15			$996.65	
20-23-31-1926-00-860	1	$360.50	$636.15			$996.65	
20-23-31-1926-00-870	1	$360.50	$636.15			$996.65	
20-23-31-1926-00-880	1	$360.50	$636.15			$996.65	
20-23-31-1926-00-890	1	$360.50	$636.15			$996.65	
20-23-31-1926-00-900	1	$360.50	$636.15			$996.65	
20-23-31-1926-00-910	1	$360.50	$636.15			$996.65	
20-23-31-1926-00-920	1	$360.50	$636.15			$996.65	
20-23-31-1926-00-930	1	$360.50	$636.15			$996.65	
20-23-31-1926-00-940	1	$360.50	$636.15			$996.65	
20-23-31-1926-00-950	1	$360.50	$636.15			$996.65	
20-23-31-1926-00-960	1	$360.50	$636.15			$996.65	
20-23-31-1926-00-970	1	$360.50	$636.15			$996.65	
20-23-31-1926-00-980	1	$360.50	$636.15			$996.65	
20-23-31-1926-00-990	1	$360.50	$636.15			$996.65	
20-23-31-1926-01-000	1	$360.50	$636.15			$996.65	
20-23-31-1926-01-010	1	$360.50	$636.15			$996.65	
20-23-31-1926-01-020	1	$360.50	$636.15			$996.65	
20-23-31-1926-01-030	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-01-040	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-01-050	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-01-060	1	$612.85	$848.21			$1,461.06	

Formatted Parcel ID	Units	O&M	2024 Debt	2025 Debt	2025A Debt	Total	
20-23-31-1926-01-070	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-01-080	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-01-090	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-01-100	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-01-110	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-01-120	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-01-130	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-01-140	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-01-150	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-01-160	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-01-170	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-01-180	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-01-190	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-01-200	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-01-210	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-01-220	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-01-230	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-01-240	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-01-250	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-01-260	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-01-330	1	$360.50	$636.15			$996.65	
20-23-31-1926-01-340	1	$360.50	$636.15			$996.65	
20-23-31-1926-01-350	1	$360.50	$636.15			$996.65	
20-23-31-1926-01-360	1	$360.50	$636.15			$996.65	
20-23-31-1926-01-370	1	$360.50	$636.15			$996.65	
20-23-31-1926-01-380	1	$360.50	$636.15			$996.65	
20-23-31-1926-01-390	1	$360.50	$636.15			$996.65	
20-23-31-1926-01-400	1	$360.50	$636.15			$996.65	
20-23-31-1926-01-410	1	$360.50	$636.15			$996.65	
20-23-31-1926-01-420	1	$360.50	$636.15			$996.65	
20-23-31-1926-01-430	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-01-440	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-01-450	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-01-460	1	$721.00	$848.21			$1,569.21	
20-23-31-1926-01-470	1	$721.00	$848.21			$1,569.21	
20-23-31-1926-01-480	1	$721.00	$848.21			$1,569.21	
20-23-31-1926-01-490	1	$721.00	$848.21			$1,569.21	
20-23-31-1926-01-500	1	$721.00	$848.21			$1,569.21	
20-23-31-1926-01-510	1	$721.00	$848.21			$1,569.21	
20-23-31-1926-01-540	1	$721.00	$848.21			$1,569.21	
20-23-31-1926-01-550	1	$721.00	$848.21			$1,569.21	
20-23-31-1926-01-560	1	$721.00	$848.21			$1,569.21	
20-23-31-1926-01-570	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-01-580	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-01-590	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-01-600	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-01-610	1	$612.85	$848.21			$1,461.06	
20-23-31-1926-01-710	1	$360.50	$636.15			$996.65	
20-23-31-1926-01-720	1	$360.50	$636.15			$996.65	
20-23-31-1926-01-730	1	$360.50	$636.15			$996.65	
20-23-31-1926-01-740	1	$360.50	$636.15			$996.65	
20-23-31-1926-01-750	1	$360.50	$636.15			$996.65	
20-23-31-1926-01-760	1	$360.50	$636.15			$996.65	
20-23-31-1926-01-770	1	$360.50	$636.15			$996.65	
20-23-31-1926-01-780	1	$360.50	$636.15			$996.65	
20-23-31-1926-01-790	1	$360.50	$636.15			$996.65	
20-23-31-1926-01-800	1	$360.50	$636.15			$996.65	
20-23-31-1926-01-810	1	$360.50	$636.15			$996.65	
20-23-31-1926-01-820	1	$360.50	$636.15			$996.65	

Formatted Parcel ID	Units	O&M	2024 Debt	2025 Debt	2025A Debt	Total	
20-23-31-1929-03-740	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-03-750	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-03-760	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-03-770	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-03-780	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-03-790	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-03-800	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-03-810	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-03-820	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-03-830	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-03-840	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-03-850	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-03-860	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-03-870	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-03-880	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-03-890	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-03-900	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-03-910	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-03-920	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-03-930	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-03-940	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-03-950	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-03-960	1	$360.50	$636.15			$996.65	
20-23-31-1929-03-970	1	$360.50	$636.15			$996.65	
20-23-31-1929-03-980	1	$360.50	$636.15			$996.65	
20-23-31-1929-03-990	1	$360.50	$636.15			$996.65	
20-23-31-1929-04-000	1	$721.00	$848.21			$1,569.21	
20-23-31-1929-04-010	1	$721.00	$848.21			$1,569.21	
20-23-31-1929-04-020	1	$721.00	$848.21			$1,569.21	
20-23-31-1929-04-030	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-040	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-050	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-060	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-070	1	$721.00	$848.21			$1,569.21	
20-23-31-1929-04-080	1	$721.00	$848.21			$1,569.21	
20-23-31-1929-04-090	1	$721.00	$848.21			$1,569.21	
20-23-31-1929-04-100	1	$360.50	$636.15			$996.65	
20-23-31-1929-04-110	1	$360.50	$636.15			$996.65	
20-23-31-1929-04-120	1	$360.50	$636.15			$996.65	
20-23-31-1929-04-130	1	$360.50	$636.15			$996.65	
20-23-31-1929-04-140	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1929-04-150	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-04-160	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-04-170	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-04-180	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1929-04-190	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1929-04-200	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-04-210	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-04-220	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-04-230	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-04-240	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-04-250	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-04-260	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-04-270	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-04-280	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-04-290	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-04-300	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-04-310	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-04-320	1	$901.24	$1,457.85			$2,359.09	

Formatted Parcel ID	Units	O&M	2024 Debt	2025 Debt	2025A Debt	Total	
20-23-31-1929-04-330	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-04-340	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-04-350	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-04-360	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-04-370	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1929-04-380	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1929-04-390	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1929-04-400	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-04-410	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1929-04-420	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1929-04-430	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1929-04-440	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1929-04-450	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1929-04-460	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-470	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-480	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-490	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-500	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-510	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-520	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-530	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-540	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-550	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-560	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-570	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-580	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-590	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-600	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-610	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-620	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-630	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-640	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-650	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-660	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-670	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-680	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-690	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-700	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-710	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-720	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-730	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-740	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-750	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-760	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-770	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-780	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-790	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-800	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-810	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-820	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-830	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-840	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-850	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-860	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-870	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-880	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-890	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-900	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-910	1	$612.85	$848.21			$1,461.06	

Formatted Parcel ID	Units	O&M	2024 Debt	2025 Debt	2025A Debt	Total	
20-23-31-1929-04-920	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-930	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-940	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-950	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-960	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-970	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-980	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-04-990	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-05-000	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-05-010	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-05-020	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-05-030	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-05-040	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-05-050	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-05-060	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-05-070	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-05-080	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-05-090	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-05-100	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-05-110	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-05-120	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-05-130	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-05-140	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-05-150	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-05-180	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1929-05-190	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1929-05-200	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1929-05-210	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1929-05-220	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1929-05-230	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1929-05-240	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1929-05-250	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1929-05-260	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1929-05-270	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1929-05-280	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1929-05-290	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1929-05-300	1	$1,081.49	$1,749.42			$2,830.91	
20-23-31-1929-05-310	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-05-320	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-05-330	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-05-340	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-05-350	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-05-360	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-05-370	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-05-380	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-05-390	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-05-400	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-05-410	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-05-420	1	$901.24	$1,457.85			$2,359.09	
20-23-31-1929-05-430	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-05-440	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-05-450	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-05-460	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-05-470	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-05-480	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-05-490	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-05-500	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-05-510	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-05-520	1	$612.85	$848.21			$1,461.06	

Formatted Parcel ID	Units	O&M	2024 Debt	2025 Debt	2025A Debt	Total	
20-23-31-1929-05-530	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-05-540	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-05-550	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-05-560	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-05-570	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-05-580	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-05-590	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-05-600	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-05-610	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-05-620	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-05-630	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-05-640	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-05-650	1	$612.85	$848.21			$1,461.06	
20-23-31-1929-05-660	1	$612.85	$848.21			$1,461.06	
29-23-31-1932-05-670	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-05-680	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-05-690	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-05-700	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-05-710	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-05-720	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-05-730	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-05-740	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-05-750	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-05-760	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-05-770	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-05-780	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-05-790	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-05-800	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-05-810	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-05-820	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-05-830	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-05-840	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-05-850	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-05-860	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-05-870	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-05-880	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-05-890	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-05-900	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-05-910	1	$360.50		$638.17		$998.67	
29-23-31-1932-05-920	1	$360.50		$638.17		$998.67	
29-23-31-1932-05-930	1	$360.50		$638.17		$998.67	
29-23-31-1932-05-940	1	$360.50		$638.17		$998.67	
29-23-31-1932-05-950	1	$360.50		$638.17		$998.67	
29-23-31-1932-05-960	1	$360.50		$638.17		$998.67	
29-23-31-1932-05-970	1	$360.50		$638.17		$998.67	
29-23-31-1932-05-980	1	$360.50		$638.17		$998.67	
29-23-31-1932-05-990	1	$360.50		$638.17		$998.67	
29-23-31-1932-06-000	1	$360.50		$638.17		$998.67	
29-23-31-1932-06-010	1	$360.50		$638.17		$998.67	
29-23-31-1932-06-020	1	$360.50		$638.17		$998.67	
29-23-31-1932-06-030	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-06-040	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-06-050	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-06-060	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-06-070	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-06-080	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-06-090	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-06-100	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-06-110	1	$612.85		$850.89		$1,463.74	

Formatted Parcel ID	Units	O&M	2024 Debt	2025 Debt	2025A Debt	Total	
29-23-31-1932-06-120	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-06-130	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-06-140	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-06-150	1	$360.50		$638.17		$998.67	
29-23-31-1932-06-160	1	$360.50		$638.17		$998.67	
29-23-31-1932-06-170	1	$360.50		$638.17		$998.67	
29-23-31-1932-06-180	1	$360.50		$638.17		$998.67	
29-23-31-1932-06-190	1	$360.50		$638.17		$998.67	
29-23-31-1932-06-200	1	$360.50		$638.17		$998.67	
29-23-31-1932-06-210	1	$360.50		$638.17		$998.67	
29-23-31-1932-06-220	1	$360.50		$638.17		$998.67	
29-23-31-1932-06-230	1	$360.50		$638.17		$998.67	
29-23-31-1932-06-240	1	$360.50		$638.17		$998.67	
29-23-31-1932-06-250	1	$360.50		$638.17		$998.67	
29-23-31-1932-06-260	1	$360.50		$638.17		$998.67	
29-23-31-1932-06-270	1	$360.50		$638.17		$998.67	
29-23-31-1932-06-280	1	$360.50		$638.17		$998.67	
29-23-31-1932-06-290	1	$360.50		$638.17		$998.67	
29-23-31-1932-06-300	1	$360.50		$638.17		$998.67	
29-23-31-1932-06-310	1	$360.50		$638.17		$998.67	
29-23-31-1932-06-320	1	$360.50		$638.17		$998.67	
29-23-31-1932-06-330	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-06-340	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-06-350	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-06-360	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-06-370	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-06-380	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-06-390	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-06-400	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-06-410	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-06-420	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-06-430	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-06-440	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-06-450	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-06-460	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-06-470	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-06-480	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-06-490	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-06-500	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-06-510	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-06-520	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-06-530	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-06-540	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-06-550	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-06-560	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-06-570	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-06-580	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-06-590	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-06-600	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-06-610	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-06-620	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-06-630	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-06-640	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-06-650	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-06-660	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-06-670	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-06-680	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-06-690	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-06-700	1	$612.85		$850.89		$1,463.74	

Formatted Parcel ID	Units	O&M	2024 Debt	2025 Debt	2025A Debt	Total	
29-23-31-1932-06-710	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-06-720	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-06-730	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-06-740	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-06-750	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-06-760	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-06-770	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-06-780	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-06-790	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-06-800	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-06-810	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-06-820	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-06-830	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-06-840	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-06-850	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-06-860	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-06-870	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-06-880	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-06-890	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-06-900	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-06-910	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-06-920	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-06-930	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-06-940	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-06-950	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-06-960	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-06-970	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-06-980	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-06-990	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-07-000	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-07-010	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-07-020	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-07-030	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-07-040	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-07-050	1	$901.24		$0.00		$901.24	
29-23-31-1932-07-060	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-07-070	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-07-080	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-07-090	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-07-100	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-07-110	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-07-120	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-07-130	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-07-140	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-07-150	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-07-160	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-07-170	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-07-180	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-07-190	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-07-200	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-07-210	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-07-220	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-07-230	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-07-240	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-07-250	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-07-260	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-07-270	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-07-280	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-07-290	1	$612.85		$850.89		$1,463.74	

Formatted Parcel ID	Units	O&M	2024 Debt	2025 Debt	2025A Debt	Total	
29-23-31-1932-07-300	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-07-310	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-07-320	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-07-330	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-07-340	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-07-350	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-07-360	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-07-370	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-07-380	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-07-390	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-07-400	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-07-410	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-07-420	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-07-430	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-07-440	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-07-450	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-07-460	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-07-470	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-07-480	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-07-490	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-07-500	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-07-510	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-07-520	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-07-530	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-07-540	1	$360.50		$638.17		$998.67	
29-23-31-1932-07-550	1	$360.50		$638.17		$998.67	
29-23-31-1932-07-560	1	$360.50		$638.17		$998.67	
29-23-31-1932-07-570	1	$360.50		$638.17		$998.67	
29-23-31-1932-07-580	1	$360.50		$638.17		$998.67	
29-23-31-1932-07-590	1	$360.50		$638.17		$998.67	
29-23-31-1932-07-600	1	$360.50		$638.17		$998.67	
29-23-31-1932-07-610	1	$360.50		$638.17		$998.67	
29-23-31-1932-07-620	1	$360.50		$638.17		$998.67	
29-23-31-1932-07-630	1	$360.50		$638.17		$998.67	
29-23-31-1932-07-640	1	$360.50		$638.17		$998.67	
29-23-31-1932-07-650	1	$360.50		$638.17		$998.67	
29-23-31-1932-07-660	1	$360.50		$638.17		$998.67	
29-23-31-1932-07-670	1	$360.50		$638.17		$998.67	
29-23-31-1932-07-680	1	$360.50		$638.17		$998.67	
29-23-31-1932-07-690	1	$360.50		$638.17		$998.67	
29-23-31-1932-07-700	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-07-710	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-07-720	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-07-730	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-07-740	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-07-750	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-07-760	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-07-770	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-07-780	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-07-790	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-07-800	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-07-810	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-07-820	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-07-830	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-07-840	1	$360.50		$638.17		$998.67	
29-23-31-1932-07-850	1	$360.50		$638.17		$998.67	
29-23-31-1932-07-860	1	$360.50		$638.17		$998.67	
29-23-31-1932-07-870	1	$360.50		$638.17		$998.67	
29-23-31-1932-07-880	1	$360.50		$638.17		$998.67	

Formatted Parcel ID	Units	O&M	2024 Debt	2025 Debt	2025A Debt	Total	
29-23-31-1932-07-890	1	$360.50		$638.17		$998.67	
29-23-31-1932-07-900	1	$360.50		$638.17		$998.67	
29-23-31-1932-07-910	1	$360.50		$638.17		$998.67	
29-23-31-1932-07-920	1	$360.50		$638.17		$998.67	
29-23-31-1932-07-930	1	$360.50		$638.17		$998.67	
29-23-31-1932-07-940	1	$360.50		$638.17		$998.67	
29-23-31-1932-07-950	1	$360.50		$638.17		$998.67	
29-23-31-1932-07-960	1	$360.50		$638.17		$998.67	
29-23-31-1932-07-970	1	$360.50		$638.17		$998.67	
29-23-31-1932-07-980	1	$360.50		$638.17		$998.67	
29-23-31-1932-07-990	1	$360.50		$638.17		$998.67	
29-23-31-1932-08-000	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-08-010	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-08-020	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-08-030	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-08-040	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-08-050	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-08-060	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-08-070	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-08-080	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-08-090	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-08-100	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-08-110	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-08-120	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-08-130	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-08-140	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-08-150	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-08-160	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-08-170	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-08-180	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-08-190	1	$612.85		$850.89		$1,463.74	
29-23-31-1932-08-200	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-08-210	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-08-220	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-08-230	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-08-240	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-08-250	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-08-260	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-08-270	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-08-280	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-08-290	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-08-300	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-08-310	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-08-320	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-08-330	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-08-340	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-08-350	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-08-360	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-08-370	1	$721.00		$850.89		$1,571.89	
29-23-31-1932-08-380	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-08-390	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-08-400	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-08-410	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-08-420	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-08-430	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-08-440	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-08-450	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-08-460	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-08-470	1	$901.24		$1,462.48		$2,363.72	

Formatted Parcel ID	Units	O&M	2024 Debt	2025 Debt	2025A Debt	Total	
29-23-31-1932-08-480	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-08-490	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-08-500	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-08-510	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-08-520	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-08-530	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-08-540	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-08-550	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-08-560	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-08-570	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-08-580	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-08-590	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-08-600	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-08-610	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-08-620	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-08-630	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-08-640	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-08-650	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-08-660	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-08-670	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-08-680	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-08-690	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-08-700	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-08-710	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-08-720	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-08-730	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-08-740	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-08-750	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-08-760	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-08-770	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-08-780	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-08-790	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-08-800	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-08-810	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-08-820	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-08-830	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-08-840	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-08-850	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-08-860	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-08-870	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-08-880	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-08-890	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-08-900	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-08-910	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-08-920	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-08-930	1	$901.24		$1,462.48		$2,363.72	
29-23-31-1932-08-940	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1932-08-950	1	$1,081.49		$1,754.97		$2,836.46	
29-23-31-1933-08-960	1	$901.24			$1,461.55	$2,362.79	
29-23-31-1933-08-970	1	$901.24			$1,461.55	$2,362.79	
29-23-31-1933-08-980	1	$901.24			$1,461.55	$2,362.79	
29-23-31-1933-08-990	1	$901.24			$1,461.55	$2,362.79	
29-23-31-1933-09-000	1	$901.24			$1,461.55	$2,362.79	
29-23-31-1933-09-010	1	$901.24			$1,461.55	$2,362.79	
29-23-31-1933-09-020	1	$901.24			$1,461.55	$2,362.79	
29-23-31-1933-09-030	1	$901.24			$1,461.55	$2,362.79	
29-23-31-1933-09-040	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-050	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-060	1	$360.50			$637.77	$998.27	

Formatted Parcel ID	Units	O&M	2024 Debt	2025 Debt	2025A Debt	Total	
29-23-31-1933-09-070	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-080	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-090	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-100	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-110	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-120	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-130	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-140	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-150	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-160	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-170	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-180	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-190	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-200	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-210	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-220	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-230	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-240	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-250	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-260	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-270	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-280	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-290	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-300	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-310	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-320	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-330	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-340	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-350	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-360	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-370	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-380	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-390	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-400	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-410	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-420	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-430	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-440	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-450	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-460	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-470	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-480	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-490	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-500	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-510	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-520	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-530	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-540	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-550	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-560	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-570	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-580	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-590	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-600	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-610	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-620	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-630	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-640	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-650	1	$360.50			$637.77	$998.27	

Formatted Parcel ID	Units	O&M	2024 Debt	2025 Debt	2025A Debt	Total	
29-23-31-1933-09-660	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-670	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-680	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-690	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-700	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-710	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-720	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-730	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-740	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-750	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-760	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-770	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-780	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-790	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-800	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-810	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-820	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-830	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-840	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-850	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-860	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-870	1	$360.50			$637.77	$998.27	
29-23-31-1933-09-880	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-09-890	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-09-900	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-09-910	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-09-920	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-09-930	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-09-940	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-09-950	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-09-960	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-09-970	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-09-980	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-09-990	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-000	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-10-010	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-020	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-10-030	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-10-040	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-10-050	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-060	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-070	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-080	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-090	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-100	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-110	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-120	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-130	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-140	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-150	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-160	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-170	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-180	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-190	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-200	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-210	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-10-220	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-10-230	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-10-240	1	$721.00			$850.36	$1,571.36	

Formatted Parcel ID	Units	O&M	2024 Debt	2025 Debt	2025A Debt	Total	
29-23-31-1933-10-250	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-10-260	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-10-270	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-10-280	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-10-290	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-300	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-310	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-320	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-330	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-340	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-350	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-360	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-370	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-380	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-390	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-400	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-410	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-420	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-430	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-440	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-450	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-460	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-470	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-480	1	$901.24			$1,461.55	$2,362.79	
29-23-31-1933-10-490	1	$1,081.49			$1,753.86	$2,835.35	
29-23-31-1933-10-500	1	$1,081.49			$1,753.86	$2,835.35	
29-23-31-1933-10-510	1	$1,081.49			$1,753.86	$2,835.35	
29-23-31-1933-10-520	1	$1,081.49			$1,753.86	$2,835.35	
29-23-31-1933-10-530	1	$1,081.49			$1,753.86	$2,835.35	
29-23-31-1933-10-540	1	$901.24			$1,461.55	$2,362.79	
29-23-31-1933-10-550	1	$1,081.49			$1,753.86	$2,835.35	
29-23-31-1933-10-560	1	$1,081.49			$1,753.86	$2,835.35	
29-23-31-1933-10-570	1	$1,081.49			$1,753.86	$2,835.35	
29-23-31-1933-10-580	1	$1,081.49			$1,753.86	$2,835.35	
29-23-31-1933-10-590	1	$1,081.49			$1,753.86	$2,835.35	
29-23-31-1933-10-600	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-10-610	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-10-620	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-630	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-640	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-650	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-10-660	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-10-670	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-680	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-690	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-10-700	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-10-710	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-10-720	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-10-730	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-740	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-10-750	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-10-760	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-770	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-780	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-790	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-10-800	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-10-810	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-820	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-830	1	$612.85			$850.36	$1,463.21	

Formatted Parcel ID	Units	O&M	2024 Debt	2025 Debt	2025A Debt	Total	
29-23-31-1933-10-840	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-10-850	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-10-860	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-870	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-880	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-10-890	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-10-900	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-10-910	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-10-920	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-10-930	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-10-940	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-10-950	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-960	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-970	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-10-980	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-10-990	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-11-000	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-11-010	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-11-020	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-030	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-11-040	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-11-050	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-11-060	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-11-070	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-11-080	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-11-090	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-11-100	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-11-110	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-120	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-11-130	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-140	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-11-150	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-160	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-11-170	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-180	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-190	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-11-200	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-11-210	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-220	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-230	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-11-240	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-250	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-11-260	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-270	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-11-280	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-290	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-11-300	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-11-310	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-11-320	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-11-330	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-11-340	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-350	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-360	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-370	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-11-380	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-390	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-11-400	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-410	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-420	1	$612.85			$850.36	$1,463.21	

Formatted Parcel ID	Units	O&M	2024 Debt	2025 Debt	2025A Debt	Total	
29-23-31-1933-11-430	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-440	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-450	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-460	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-470	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-480	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-490	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-500	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-510	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-520	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-530	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-540	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-550	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-560	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-570	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-580	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-590	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-600	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-610	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-620	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-630	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-640	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-650	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-660	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-670	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-680	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-11-690	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-11-700	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-710	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-720	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-730	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-740	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-750	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-760	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-770	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-780	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-790	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-800	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-810	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-820	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-830	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-840	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-850	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-860	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-870	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-11-880	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-11-890	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-11-900	1	$360.50			$637.77	$998.27	
29-23-31-1933-11-910	1	$360.50			$637.77	$998.27	
29-23-31-1933-11-920	1	$360.50			$637.77	$998.27	
29-23-31-1933-11-930	1	$360.50			$637.77	$998.27	
29-23-31-1933-11-940	1	$360.50			$637.77	$998.27	
29-23-31-1933-11-950	1	$360.50			$637.77	$998.27	
29-23-31-1933-11-960	1	$360.50			$637.77	$998.27	
29-23-31-1933-11-970	1	$360.50			$637.77	$998.27	
29-23-31-1933-11-980	1	$360.50			$637.77	$998.27	
29-23-31-1933-11-990	1	$360.50			$637.77	$998.27	
29-23-31-1933-12-000	1	$360.50			$637.77	$998.27	
29-23-31-1933-12-010	1	$360.50			$637.77	$998.27	

Formatted Parcel ID	Units	O&M	2024 Debt	2025 Debt	2025A Debt	Total	
29-23-31-1933-12-020	1	$360.50			$637.77	$998.27	
29-23-31-1933-12-030	1	$360.50			$637.77	$998.27	
29-23-31-1933-12-040	1	$360.50			$637.77	$998.27	
29-23-31-1933-12-050	1	$360.50			$637.77	$998.27	
29-23-31-1933-12-060	1	$360.50			$637.77	$998.27	
29-23-31-1933-12-070	1	$360.50			$637.77	$998.27	
29-23-31-1933-12-080	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-090	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-100	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-110	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-12-120	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-130	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-140	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-150	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-160	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-12-170	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-12-180	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-190	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-200	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-12-210	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-12-220	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-230	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-240	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-12-250	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-12-260	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-270	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-280	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-290	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-300	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-12-310	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-12-320	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-330	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-340	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-12-350	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-12-360	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-370	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-380	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-12-390	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-12-400	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-410	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-420	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-430	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-440	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-12-450	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-12-460	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-470	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-480	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-490	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-12-500	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-12-510	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-520	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-530	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-540	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-550	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-12-560	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-12-570	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-580	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-590	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-600	1	$612.85			$850.36	$1,463.21	

Formatted Parcel ID	Units	O&M	2024 Debt	2025 Debt	2025A Debt	Total	
29-23-31-1933-12-610	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-12-620	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-630	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-640	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-650	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-660	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-12-670	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-680	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-690	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-700	1	$360.50			$637.77	$998.27	
29-23-31-1933-12-710	1	$360.50			$637.77	$998.27	
29-23-31-1933-12-720	1	$360.50			$637.77	$998.27	
29-23-31-1933-12-730	1	$360.50			$637.77	$998.27	
29-23-31-1933-12-740	1	$360.50			$637.77	$998.27	
29-23-31-1933-12-750	1	$360.50			$637.77	$998.27	
29-23-31-1933-12-760	1	$360.50			$637.77	$998.27	
29-23-31-1933-12-770	1	$360.50			$637.77	$998.27	
29-23-31-1933-12-780	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-790	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-800	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-12-810	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-12-820	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-12-830	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-12-840	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-12-850	1	$612.85			$850.36	$1,463.21	
29-23-31-1933-12-860	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-870	1	$721.00			$850.36	$1,571.36	
29-23-31-1933-12-880	1	$721.00			$850.36	$1,571.36	
Total Gross Assessments	1264	$887,907.29	$413,553.11	$356,657.43	$547,790.36	$2,205,908.19	
							
Total Net Assessments		$834,632.85	$388,739.92	$335,257.98	$514,922.94	$2,073,553.70	

Section VI

FISCAL YEAR 2027 DEFICIT FUNDING AGREEMENT

This Agreement (“Agreement”) is made and entered into this 	 day of 	
2026, by and between:

Riverwalk Community Development District, a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, being situated in the City or Orlando, Florida (“District”), and

Beachline North Residential, LLC, a Florida limited liability company, the primary developer of lands within the District, and whose mailing address is 3350 Peachtree Road Northeast, Suite 1500, Atlanta, Georgia 30326 (“Developer”).

Recitals

WHEREAS, the District was established by ordinance of the City Council of the City of Orlando, Florida, for the purpose of planning, financing, constructing, operating and/or maintaining certain infrastructure; and

WHEREAS, the District, pursuant to Chapter 190, Florida Statutes, is authorized to levy such taxes, special assessments, fees and other charges as may be necessary in furtherance of the District's activities and services; and

WHEREAS, the Board of Supervisors (“Board”) of the District has adopted the District’s operations and maintenance budget (“O&M Budget”) for the fiscal year ending September 30, 2027 (“FY 2027”) in the amount of $	attached hereto as Exhibit A, and levied special assessments (“O&M Assessments”) in the amount of $	 within the District to fund a portion of the O&M Budget; and

WHEREAS, in connection with the adoption of the O&M Budget and the levy of the O&M Assessments, the Developer has agreed to fund the difference, on an as-needed basis between the amount levied and the amount of the actual O&M Budget (“O&M Deficit”); and

NOW, THEREFORE, based upon good and valuable consideration and the mutual covenants of the parties, the receipt of which and sufficiency of which is hereby acknowledged, the parties agree as follows:

RECITALS. The recitals so stated are true and correct and by this reference are incorporated into and form a material part of this Agreement.

FUNDING OBLIGATION. The Developer agrees to make available to the District any monies necessary to fund the any O&M Deficit for FY 2027, within thirty (30) days of written request by the District. The funds shall be placed in the District's general checking account and used to fund the actual administrative and operations expenses of the District’s O&M Budget.

The Developer agrees to fund any O&M Deficit for actual expenses of the District and up to the total amount of the O&M Budget; provided, however, that the Developer shall not be responsible for any O&M Deficit resulting from amendments to the O&M Budget, unless the Developer approves of such amendments. The Developer’s payment of funds pursuant to this Agreement in no way affects Developer’s obligation to pay O&M Assessments levied on lands it owns within the District.

AMENDMENT. This instrument shall constitute the final and complete expression of the agreement between the parties relating to the subject matter of this Agreement. Amendments to and waivers of the provisions contained in this Agreement may be made only by an instrument in writing which is executed by both of the parties hereto.

AUTHORITY. The execution of this Agreement has been duly authorized by the appropriate body or official of all parties hereto, each party has complied with all the requirements of law, and each party has full power and authority to comply with the terms and provisions of this instrument.

ASSIGNMENT. This Agreement may not be assigned, in whole or in part, by either party except upon the written consent of the other. Any purported assignment without such consent shall be void.

DEFAULT. A default by either party under this Agreement shall entitle the other to all remedies available at law or in equity, which shall include, but not be limited to, the right of damages, injunctive relief and specific performance.

ATTORNEY’S FEES. In the event that either party is required to enforce this Agreement by court proceedings or otherwise, then the parties agree that the substantially prevailing party shall be entitled to recover from the other all costs incurred, including reasonable attorneys' fees, paralegal fees and expert witness fees, and costs for trial, alternative dispute resolution, or appellate proceedings.

BENEFICIARIES. This Agreement is solely for the benefit of the formal parties herein and no right or cause of action shall accrue upon or by reason hereof, to or for the benefit of any third party not a formal party hereto. Nothing in this Agreement expressed or implied is intended or shall be construed to confer upon any person or corporation other than the parties hereto any right, remedy or claim under or by reason of this Agreement or any provisions or conditions hereof; and all of the provisions, representations, covenants and conditions herein contained shall inure to the sole benefit of and shall be binding upon the parties hereto and their respective representatives, successors and assigns.

APPLICABLE LAW; VENUE. This Agreement and the provisions contained herein shall be construed, interpreted and controlled according to the laws of the State of Florida. Venue for any action under this Agreement shall be in a state circuit court of competent jurisdiction in and for Orange County, Florida.

ARM’S LENGTH. This Agreement has been negotiated fully between the parties as an arm's length transaction. The parties participated fully in the preparation of this Agreement with the assistance of their respective counsel. In the case of a dispute concerning the interpretation of any provision of this Agreement, the parties are each deemed to have drafted, chosen and selected the language, and the doubtful language will not be interpreted or construed against any party.

IN WITNESS WHEREOF, the parties execute this Agreement the day and year first written
above.

Attest:	RIVERWALK COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	By: 	
Its: 	

BEACHLINE NORTH RESIDENTIAL, LLC,
a Florida limited liability company

Witness	By:	
Its:	

EXHIBIT A:	O&M Budget with Assessment Schedule

EXHIBIT A

O&M Budget with Assessment Schedule

Section VII

Section A

EXHIBIT C FORMS OF REQUISITIONS
RIVERWALK COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2024
(2024 PROJECT AREA)
(Acquisition and Construction)

The undersigned, a Responsible Officer of the Riverwalk 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 Trust Company, National Association, as trustee (the “Trustee”), dated as of April 1, 2024, as supplemented by that certain First Supplemental Trust Indenture dated as of April 1, 2024 (collectively, the “Indenture”) (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture):
Requisition Number: 5
Identify Acquisition Agreement, if applicable;
Name of Payee: Kutak Rock LLP
Amount Payable: $548.00
Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments): Invoice # 3716928 - Construction Services for Jan 2026
Fund or Account and subaccount, if any, from which disbursement to be made:
Series 2024 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 2024 Acquisition and Construction Account;
each disbursement set forth above was incurred in connection with the Cost of the 2024 Project; and
each disbursement represents a Cost of 2024 Project which has not previously been paid.

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 fu1ther ce1tifies 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 or copies 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.
RIVERW ALK COMMUNITY DEVELOPMENT DISTRICT

�
esponsible Officer
VJ 1� 1  ).?..O�b

By:

Date:

CONSULTING ENGINEER'S APPROVAL FOR
NON-COST OF ISSUANCE OR NON-OPERATING COSTS REQUESTS ONLY
The undersigned Consulting Engineer hereby certifies that (A) this disbursement is for the Cost of the 2024 Project and is consistent with (i) the Acquisition Agreement; (ii) the report of the District Engineer, as such report shall have been amended or modified; and (iii) the plans and specifications for the corresponding portion of the 2024 Project with respect to which such disbursement is being made; and, fmther ce1tifies that: (B) the purchase price to be paid by the District for the 2024 Project improvements to be acquired with this disbursement is no more than the lesser of (i) the fair market value of such improvements and (ii) the actual cost of construction of such improvements; and (C) the plans and specifications for the 2024 Project improvements have been approved by all regulatory bodies required to approve them or such approval can reasonably be expected to be obtained; (D) all currently required approvals and permits for the acquisition, construction, reconstruction, installation and equipping of the portion of the 2024 Project for which disbursement is made have been obtained from all applicable regulatory bodies; and (E) subject to permitted retainage under the applicable contracts, the seller has paid all contractors, subcontractors, and materialmen that have provided services or materials in connection with the portions of the 2024 Project for which disburc;;e t.is made hereby, if an acquisition is being made pursuant to the Acquisition Agreement.	,
\

(\

Consultinf.rngineer John T. T4wnsend, PE

C-2

K U T A K  R O C K  L L P
TALLAHASSEE, FLORIDA
Telephone 404-222-4600
Facsimile 404-222-4654

Federal ID 47-0597598

March 11, 2026

Check Remit To: Kutak Rock LLP PO Box 30057
Omaha, NE 68103-1157

ACH/Wire Transfer Remit To:
ABA #104000016
First National Bank of Omaha
Kutak Rock LLP A/C # 24690470
Reference: Invoice No. 3716928 Client Matter No. 28723-3
Notification Email: eftgroup@kutakrock.com

Riverwalk CDD
c/o Governmental Management Services-Central Florida, LLC 219 East Livingston Street
Orlando, FL 32801	Invoice No. 3716928
28723-3

Re:	Construction
For Professional Legal Services Rendered

01/07/26	R. Dugan	0.20	64.00	Correspondence regarding phase 1B	
				development status	
01/08/26	R. Dugan	1.00	320.00	Review draft phase 1B infrastructure	
documents;	correspondence regarding same
01/26/26	D. Wilbourn	0.80	164.00	Compile	completed	acquisition
packages for Phase 1B

TOTAL HOURS	2.00

TOTAL FOR SERVICES RENDERED	$548.00

TOTAL CURRENT AMOUNT DUE	$548.00

PRIVILEGED AND CONFIDENTIAL
ATTORNEY-CLIENT COMMUNICATION AND/OR WORK PRODUCT

Section B

REQUISITION

RIVERWALK COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2025A
(2025A PROJECT AREA)

(Acquisition and Construction)

The undersigned, a Responsible Officer of the Riverwalk 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 Trust Company, National Association, as trustee (the “Trustee”), dated as of April 1, 2024, as supplemented by that certain Third Supplemental Trust Indenture dated as of December 1, 2025 (collectively, the “Indenture”) (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture):
Requisition Number: 5
Identify Acquisition Agreement, if applicable;
Name of Payee: Donald W. McIntosh Associates Inc.
Amount Payable: $265.92
Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments): Invoice # 48320
- Capital Infrastructure thru 12/31/25
Fund or Account and subaccount, if any, from which disbursement to be made:
Series 2025A 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 2025A Acquisition and Construction Account;
each disbursement set forth above was incurred in connection with the Cost of the 2025A Project; and
each disbursement represents a Cost of 2025A Project which has not previously been paid.
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 ce1tifies 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 or copies of the invoice(s) from the vendor of the prope1ty acquired or the services rendered with respect to which disbursement is hereby requested are on file with the District.

e.Bponsible Officer
fe fd-4 Jd();;}_f;

RIVER WALK COMMUNITY DEVELOPMENT DISTRICT

By:

Date:

CONSULTING ENGINEER'S APPROVAL FOR NON-COST OF ISSUANCE REQUESTS ONLY

The undersigned Consulting Engineer hereby ce1tifies that (A) this disbursement is for the Cost of the 2025A Project and is consistent with (i) the Acquisition Agreement; (ii) the repo1t of the District Engineer, as such report shall have been amended or modified; and (iii) the plans and specifications for the corresponding portion of the 2025A Project with respect to which such disbursement is being made; and, fmther ce1tifies that: (B) the purchase price to be paid by the District for the 2025A Project improvements to be acquired with this disbursement is no more than the lesser of (i) the fair market value of such improvements and (ii) the actual cost of construction of such improvements; and (C) the plans and specifications for the 2025A Project improvements have been approved by all regulatory bodies required to approve them or such approval can reasonably be expected to be obtained; (D) all currently required approvals and permits for the acquisition, construction, reconstruction, installation and equipping of the portion of the 2025A Project for which disbursement is made have been obtained from all applicable regulatory bodies; and (E) subject to permitted retainage under the applicable contracts, the seller has paid all contractors, subcontractors, and materialmen that have provided services or materials in connection with the portions of the 2025A Project�vhich disbursement is made hereby, if an acquisition is being made pursuant to the Acquisi,t1on A\i:reement.

Consultint �ngineer John T. TJw!isend, PE

Donald W McIntosh Associates Inc.
1950 Summit Park Drive 6th Floor
Orlando, FL 32810
(407) 644-4068

Riverwalk Community Development District Email: Invoices@gmscfl.com
6200 Lee Vista Boulevard, Suite 300
Orlando, FL 32822

Invoice number	48320
Date	01/16/2026

Project 22618 Riverwalk CDD

For Period Through December 31, 2025

Invoice Summary

Description

Current Billed

Capital infrastructure consultation	255.00
Reimbursable Expenses - Capital infrastructure	10.92
Total	265.92

Professional Fee Detail

Hours	Rate

Billed Amount

Project Manager Assistant	3.00	85.00	255.00
Reimbursable Expenses

Units	Rate

Billed Amount

Postage, Shipping & Delivery	10.92
Invoice total	265.92

Riverwalk Community Development District	Invoice number	48320	
Project  22618 Riverwalk CDD	Date	01/16/2026	
Invoice Supporting Detail

22618 Riverwalk CDD
002 Capital infrastructure consultation	Phase Status: Active
Billing Cutoff: 12/31/2025
Date	Units	Rate	Amount	
Labor	WIP Status: Billable Project Manager Assistant
Barbra M. Demmer
Time Per Contract	11/11/2025	0.50	85.00	42.50
Updates to 3rd supplemental engineer's report.
Time Per Contract	12/09/2025	1.00	85.00	85.00
RW Ph3 roads and storm acquisition docs finalized for execution.
Time Per Contract	12/10/2025	0.50	85.00	42.50
RW ph3 acquisition docs coord.
Time Per Contract	12/11/2025	0.50	85.00	42.50
Fully executed acquisition docs distributed; originals to GMS.
Time Per Contract	12/17/2025	0.50	85.00	42.50
Requsitions and Certificate of District Engineer for Series 2025A bonds processed.
Subtotal	3.00	255.00		
Labor total	3.00	255.00		
999 Reimbursable Expenses - Capital infrastructure			Phase Status: Active	
	Billing Cutoff: 12/31/2025			
	Date	Units	Rate	Amount		
Expense	WIP Status: Billable
UPS (CC)				
Postage, Shipping & Delivery	12/20/2025	10.92	
	Subtotal	10.92	
	Expense total	10.92	

REQUISITION

RIVERWALK COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2025A
(2025A PROJECT AREA)

(Acquisition and Construction)

The undersigned, a Responsible Officer of the Riverwalk 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 Trust Company, National Association, as trustee (the “Trustee”), dated as of April 1, 2024, as supplemented by that certain Third Supplemental Trust Indenture dated as of December 1, 2025 (collectively, the “Indenture”) (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture):
Requisition Number: 6
Identify Acquisition Agreement, if applicable;
Name of Payee: Kutak Rock LLP
Amount Payable: $122.00
Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments): Invoice # 3716929 - Construction for Dec 2025
Fund or Account and subaccount, if any, from which disbursement to be made:
Series 2025A 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 2025A Acquisition and Construction Account;
each disbursement set forth above was incurred in connection with the Cost of the 2025A Project; and
each disbursement represents a Cost of 2025A Project which has not previously been paid.
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 or copies of the invoice(s) from the vendor of the prope1ty acquired or the services rendered with respect to which disbursement is hereby requested are on file with the District.
RIVERW ALK COMMUNITY DEVELOPMENT DISTRICT

John

By:��	
sponsibleOfficer
Date:	fe Jd- 4 )aod-',

CONSULTING ENGINEER'S APPROVAL FOR NON-COST OF ISSUANCE REQUESTS ONLY
The undersigned Consulting Engineer hereby certifies that (A) this disbursement is for the Cost of the 2025A Project and is consistent with (i) the Acquisition Agreement; (ii) the repott of the District Engineer, as such repott shall have been amended or modified; and (iii) the plans and specifications for the corresponding portion of the 2025A Project with respect to which such disbursement is being made; and, further certifies that: (B) the purchase price to be paid by the District for the 2025A Project improvements to be acquired with this disbursement is no more than the lesser of (i) the fair market value of such improvements and (ii) the actual cost of construction of such improvements; and (C) the plans and specifications for the 2025A Project improvements have been approved by all regulatory bodies required to approve them or such approval can reasonably be expected to be obtained; (D) all currently required approvals and permits for the acquisition, construction, reconstruction, installation and equipping of the portion of the 2025A Project for which disbursement is made have been obtained from all applicable regulatory bodies; and (E) subject to permitted retainage under the applicable contracts, the seller has paid all contractors, subcontractors, and materialmen that have provided services or materials in connection with the portions of the 2025A Pro_jpe\ for which disbursement is made hereby, if an acquisition is being made pursuant to the Acqyisitiop Agreement.

K U T A K  R O C K  L L P
TALLAHASSEE, FLORIDA
Telephone 404-222-4600
Facsimile 404-222-4654

Federal ID 47-0597598

March 20, 2026

Check Remit To: Kutak Rock LLP PO Box 30057
Omaha, NE 68103-1157

ACH/Wire Transfer Remit To:
ABA #104000016
First National Bank of Omaha
Kutak Rock LLP A/C # 24690470
Reference: Invoice No. 3716929 Client Matter No. 28723-3
Notification Email: eftgroup@kutakrock.com

Riverwalk CDD
c/o Governmental Management Services-Central Florida, LLC 219 East Livingston Street
Orlando, FL 32801	Invoice No. 3716929
28723-3

Re:	Construction
For Professional Legal Services Rendered

12/11/25	R. Dugan	0.40	122.00	Review executed phase 3 acquisition
documents;	correspondence regarding same
TOTAL HOURS	0.40
TOTAL FOR SERVICES RENDERED	$122.00
TOTAL CURRENT AMOUNT DUE	$122.00

PRIVILEGED AND CONFIDENTIAL
ATTORNEY-CLIENT COMMUNICATION AND/OR WORK PRODUCT

REQUISITION

RIVERWALK COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2025A
(2025A PROJECT AREA)

(Acquisition and Construction)

The undersigned, a Responsible Officer of the Riverwalk 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 Trust Company, National Association, as trustee (the “Trustee”), dated as of April 1, 2024, as supplemented by that certain Third Supplemental Trust Indenture dated as of December 1, 2025 (collectively, the “Indenture”) (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture):
Requisition Number: 7
Identify Acquisition Agreement, if applicable;
Name of Payee: Donald W. McIntosh Associates Inc.
Amount Payable: $661.58
Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments): Invoice # 48738
- Capital Infrastructure for Mar 2026
Fund or Account and subaccount, if any, from which disbursement to be made:
Series 2025A 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 2025A Acquisition and Construction Account;
each disbursement set forth above was incurred in connection with the Cost of the 2025A Project; and
each disbursement represents a Cost of 2025A Project which has not previously been paid.
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 or copies 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.

esponsible Officer
!i:7 /-;;t 4 );;)-ad--(,

RIVERWALK COMMUNITY DEVELOPMENT DISTRICT

By:

Date:

CONSULTING ENGINEER'S APPROVAL FOR NON-COST OF ISSUANCE REQUESTS ONLY
The undersigned Consulting Engineer hereby certifies that (A) this disbursement is for the Cost of the 2025A Project and is consistent with (i) the Acquisition Agreement; (ii) the report of the District Engineer, as such report shall have been amended or modified; and (iii) the plans and specifications for the corresponding portion of the 2025A Project with respect to which such disbursement is being made; and, further certifies that: (B) the pmchase price to be paid by the District for the 2025A Project improvements to be acquired with this disbursement is no more than the lesser of (i) the fair market value of such improvements and (ii) the actual cost of construction of such improvements; and (C) the plans and specifications for the 2025A Project improvements have been approved by all regulatory bodies required to approve them or such approval can reasonably be expected to be obtained; (D) all currently required approvals and pennits for the acquisition, constrnction, reconstruction, installation and equipping of the portion of the 2025A Project for which disbursement is made have been obtained from all applicable regulatory bodies; and (E) subject to permitted retainage under the applicable contracts, the seller has paid all contractors, subcontractors, and materialmen that have provided services or materials in connection with the portions of the 2025A Proj�r which disbursement is made hereby, if an acquisition is being made pursuant to the Acqui�itiony\greement.

Donald W McIntosh Associates Inc.
1950 Summit Park Drive 6th Floor
Orlando, FL 32810
(407) 644-4068

Riverwalk Community Development District Email: Invoices@gmscfl.com
6200 Lee Vista Boulevard, Suite 300
Orlando, FL 32822

Invoice number	48738
Date	04/10/2026

Project 22618 Riverwalk CDD

For Period Through March 27, 2026

Invoice Summary

Description

Current Billed

Capital infrastructure consultation	637.50
Reimbursable Expenses - Capital infrastructure	24.08
Total	661.58

Professional Fee Detail

Hours	Rate

Billed Amount

Project Manager Assistant	7.50	85.00	637.50
Reimbursable Expenses

Units	Rate

Billed Amount

Postage, Shipping & Delivery	24.08
Invoice total	661.58

Riverwalk Community Development District	Invoice number	48738	
Project  22618 Riverwalk CDD	Date	04/10/2026	
Invoice Supporting Detail

22618 Riverwalk CDD
002 Capital infrastructure consultation	Phase Status: Active
Billing Cutoff: 03/27/2026
Date	Units	Rate	Amount	
Labor	WIP Status: Billable Project Manager Assistant
Barbra M. Demmer
Time Per Contract	03/03/2026	1.00	85.00	85.00
Utility acquisition docs for Passaic Parkway drafted.
Time Per Contract	03/05/2026	1.00	85.00	85.00
Draft acquisition docs sent to Kutak Rock for review.
Time Per Contract	03/06/2026	0.50	85.00	42.50
Edits to acquisition docs.
Time Per Contract	03/09/2026	1.50	85.00	127.50
Acquisition docs for Passaic Parkway finalized to be routed for signatures.
Time Per Contract	03/10/2026	1.00	85.00	85.00
Begin drafting Enclave utilities infrastructure acquisition docs. Respond to atty inquiry.
Subtotal	5.00	425.00
Lisa E. Toney
Time Per Contract	03/16/2026	0.50	85.00	42.50
Revise Developer Letter, Affidavit of Costs and Bill for Sale for Aaron Struckmeyer's signature.
Time Per Contract	03/18/2026	0.50	85.00	42.50
Acquisition documents from Pulte.
Time Per Contract	03/19/2026	1.50	85.00	127.50
Email to George Flint and Ryan Dugan with executed acquisition documents.
Transmittal to George Flint with original executed acquisition documents and send via UPS. Email to OC Utilities with BIll of Sale and transmit original via UPS.
Subtotal	2.50	212.50		
Labor total	7.50	637.50		
999 Reimbursable Expenses - Capital infrastructure			Phase Status: Active	
	Billing Cutoff: 03/27/2026			
	Date	Units	Rate	Amount		
Expense	WIP Status: Billable
UPS (CC)				
Postage, Shipping & Delivery	03/21/2026	12.04	
Postage, Shipping & Delivery	03/21/2026	12.04	
	Subtotal	24.08	
	Expense total	24.08	

REQUISITION

RIVERWALK COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2025A
(2025A PROJECT AREA)

(Acquisition and Construction)

The undersigned, a Responsible Officer of the Riverwalk 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 Trust Company, National Association, as trustee (the “Trustee”), dated as of April 1, 2024, as supplemented by that certain Third Supplemental Trust Indenture dated as of December 1, 2025 (collectively, the “Indenture”) (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture):
Requisition Number: 8
Identify Acquisition Agreement, if applicable;
Name of Payee: Kutak Rock LLP
Amount Payable: $1,165.00
Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments): Invoice # 3758565 - Ph3 Construction for March 2026
Fund or Account and subaccount, if any, from which disbursement to be made:
Series 2025A 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 2025A Acquisition and Construction Account;
each disbursement set forth above was incurred in connection with the Cost of the 2025A Project; and
each disbursement represents a Cost of 2025A Project which has not previously been paid.
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 or copies 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.
RIVERWALK COMMUNITY DEVELOPMENT DISTRICT

By:
sponsible Officer
Date:	�   /�4 /;;)-Od-h

CONSULTING ENGINEER'S APPROVAL FOR NON-COST OF ISSUANCE REQUESTS ONLY
The undersigned Consulting Engineer hereby certifies that (A) this disbursement is for the Cost of the 2025A Project and is consistent with (i) the Acquisition Agreement; (ii) the report of the District Engineer, as such report shall have been amended or modified; and (iii) the plans and specifications for the corresponding portion of the 2025A Project with respect to which such disbursement is being made; and, further certifies that: (B) the purchase price to be paid by the District for the 2025A Project improvements to be acquired with this disbursement is no more than the lesser of (i) the fair market value of such improvements and (ii) the actual cost of construction of such improvements; and (C) the plans and specifications for the 2025A Project improvements have been approved by all regulatory bodies required to approve them or such approval can reasonably be expected to be obtained; (D) all currently required approvals and pennits for the acquisition, constmction, reconstruction, installation and equipping of the portion of the 2025A Project for which disbursement is made have been obtained from all applicable regulato1y bodies; and (E) subject to permitted retainage under the applicable contracts, the seller has paid all contractors, subcontractors, and materialmen that have provided services or materials in connection with the portions of the 2025A Project Joi: ,.which disbursement is made hereby, if an acquisition is being made pursuant to the Acquisi#on A\!:reement.

Co
John T. TJwn\�nd, PE

K U T A K  R O C K  L L P
TALLAHASSEE, FLORIDA
Telephone 404-222-4600
Facsimile 404-222-4654

Federal ID 47-0597598

June 3, 2026

Check Remit To: Kutak Rock LLP PO Box 30057
Omaha, NE 68103-1157

ACH/Wire Transfer Remit To:
ABA #104000016
First National Bank of Omaha
Kutak Rock LLP A/C # 24690470
Reference: Invoice No. 3758565 Client Matter No. 28723-8
Notification Email: eftgroup@kutakrock.com

Mr. George Flint Riverwalk CDD
c/o Governmental Management Services-Central Florida, LLC 219 East Livingston Street
Orlando, FL 32801	Invoice No. 3758565
28723-8

Re:	Phase 3 Project Construction
For Professional Legal Services Rendered

03/02/26	R. Dugan	0.20	64.00	Correspondence	regarding	project
status;	review	records	regarding same
03/02/26	T. Mackie	0.60	222.00	Review	correspondence	from
Grossman and Kattelman and conference with same regarding plat review
03/03/26    T. Mackie	0.30    111.00	Review   correspondence   from
	Kattelmann and Grossman	
03/05/26	R. Dugan	0.30	96.00	Correspondence	regarding	Passaic	
				Parkway	project	status	and	
				conveyance process	
03/06/26	R. Dugan	1.40	448.00	Review	Passaic	Parkway	project	
				status;	correspondence	regarding	
same; review phase 3 project status and district records regarding same; correspondence regarding same
03/15/26	R. Dugan	0.50	160.00	Review	draft	plat	for	Passaic	

03/19/26	

R. Dugan	

0.20	

64.00	Parkway; correspondence regarding same
Correspondence	regarding	district	
				records for Passaic Parkway	

KUTAK ROCK LLP
Riverwalk CDD June 3, 2026
Client Matter No. 28723-8 Invoice No. 3758565
Page 2
TOTAL HOURS	3.50
TOTAL FOR SERVICES RENDERED	$1,165.00
TOTAL CURRENT AMOUNT DUE	$1,165.00

REQUISITION

RIVERWALK COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2025A
(2025A PROJECT AREA)

(Acquisition and Construction)

The undersigned, a Responsible Officer of the Riverwalk 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 Trust Company, National Association, as trustee (the “Trustee”), dated as of April 1, 2024, as supplemented by that certain Third Supplemental Trust Indenture dated as of December 1, 2025 (collectively, the “Indenture”) (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture):
Requisition Number: 9
Identify Acquisition Agreement, if applicable;
Name of Payee: Kutak Rock LLP
Amount Payable: $1,201.00
Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments): Invoice # 3762115 - Ph3 Construction for April 2026
Fund or Account and subaccount, if any, from which disbursement to be made:
Series 2025A 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 2025A Acquisition and Construction Account;
each disbursement set forth above was incurred in connection with the Cost of the 2025A Project; and
each disbursement represents a Cost of 2025A Project which has not previously been paid.
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

1

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 or copies 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.
RIVERWALK COMMUNITY DEVELOPMENT DISTRICT
By:	��1-='--
Responsible Officer
Date:	1 \ '2...'i \ l.. �

CONSULTING ENGINEER'S APPROVAL FOR NON-COST OF ISSUANCE REQUESTS ONLY
The undersigned Consulting Engineer hereby certifies that (A) this disbursement is for the Cost of the 2025A Project and is consistent with (i) the Acquisition Agreement; (ii) the report of the District Engineer. as such report shall have been amended or modified; and (iii) the plans and specifications for the corresponding portion of the 2025A Project with respect to which such disbursement is being made; and, further certifies that: (B) the purchase price to be paid by the District for the 2025A Project improvements to be acquired with this disbursement is no more than the lesser of (i) the fair market value of such improvements and (ii) the actual cost of construction of such improvements: and (C) the plans and specifications for the 2025A Project improvements have been approved by all regulatory bodies required to approve them or such approval can reasonably be expected to be obtained; (D) all currently required approvals and permits for the acquisition, constrnction, reconstruction. installation and equipping of the portion of the 2025A Project for which disbursement is made have been obtained from all applicable regulatory bodies; and (E) subject to permitted retainage under the applicable contracts, the seller has paid all contractors, subcontractors, and materialmen that have provided services or materials in connection with the portions of the 2025A Project .,f.et\which disbursement is made hereby, if an acquisition is being made pursuant to the Acquisitj'on A�reement.
Consu!ti.fc;Jngineer
John T.unsend, PE

2

K U T A K  R O C K  L L P
TALLAHASSEE, FLORIDA
Telephone 404-222-4600
Facsimile 404-222-4654

Federal ID 47-0597598

June 22, 2026

Check Remit To: Kutak Rock LLP PO Box 30057
Omaha, NE 68103-1157

ACH/Wire Transfer Remit To:
ABA #104000016
First National Bank of Omaha
Kutak Rock LLP A/C # 24690470
Reference: Invoice No. 3762115 Client Matter No. 28723-8
Notification Email: eftgroup@kutakrock.com

Mr. George Flint Riverwalk CDD
c/o Governmental Management Services-Central Florida, LLC 219 East Livingston Street
Orlando, FL 32801	Invoice No. 3762115
28723-8

Re:	Phase 3 Project Construction
For Professional Legal Services Rendered

04/02/26	R. Dugan	0.50	160.00	Review	status	of	roadway
conveyances;	conference	and correspondence regarding same
04/02/26	T. Mackie	0.80	296.00	Conference	regarding	acquisition
	matters with District engineer	
04/02/26	D. Wilbourn	2.00	400.00	Conduct property due diligence and	
				chart findings	
04/09/26	R. Dugan	0.50	160.00	Conference  with  district  engineer	
				regarding Passaic Parkway roadway	
				improvements	
04/09/26	T. Mackie	0.50	185.00	Conference	regarding	Passaic	
parkway improvements
TOTAL HOURS	4.30

KUTAK ROCK LLP
Riverwalk CDD		
June 22, 2026		
Client Matter No. 28723-8		
Invoice No. 3762115		
Page 2

TOTAL FOR SERVICES RENDERED	

$1,201.00	
TOTAL CURRENT AMOUNT DUE	$1,201.00	

REQUISITION

RIVERWALK COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2025A
(2025A PROJECT AREA)

(Acquisition and Construction)

The undersigned, a Responsible Officer of the Riverwalk 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 Trust Company, National Association, as trustee (the “Trustee”), dated as of April 1, 2024, as supplemented by that certain Third Supplemental Trust Indenture dated as of December 1, 2025 (collectively, the “Indenture”) (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture):
Requisition Number: 10
Identify Acquisition Agreement, if applicable;
Name of Payee: Donald W .McIntosh Associates Inc.
Amount Payable: $212.50
Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments): Invoice # 49212 – Capital Infrastructure for June 2026
Fund or Account and subaccount, if any, from which disbursement to be made:
Series 2025A 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 2025A Acquisition and Construction Account;
each disbursement set forth above was incurred in connection with the Cost of the 2025A Project; and
each disbursement represents a Cost of 2025A Project which has not previously been paid.
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 or copies 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.
RIVERWALK COMMUNITY DEVELOPMENT DISTRICT
By:	Ch--  -��
Respoonnss1ibt• le �U·ttlcer
Date:	1 / 2.-" ' -z <.

CO:\'SULTING ENGINEER'S APPROVAL FOR NON-COST OF ISSUANCE REQUESTS ONLY
The undersigned Consulting Engineer hereby certifies that (A) this disbursement is for the Cost of the 2025A Project and is consistent with (i) the Acquisition Agreement; (ii) the report of the District Engineer, as such report shall have been amended or modified; and (iii) the plans and specifications for the corresponding portion of the 2025A Project with respect to which such disbursement is being made; and, further certifies that: (B) the purchase price to be paid by the District for the 2025A Project improvements to be acquired \Vith this disbursement is no more than the lesser of (i) the fair market value of such improvements and (ii) the actual cost of constmction of such improvements; and (C) the plans and specifications for the 2025A Project improvements have been approved by all regulatory bodies required to approve them or such approval can reasonably be expected to be obtained; (D) all currently required approvals and permits for the acquisition, constmction, reconstmction, installation and equipping of the portion of the 2025A Project for which disbursement is made have been obtained from all applicable regulatory bodies; and (E) subject to permitted retainage under the applicable contracts, the seller has paid all contractors, subcontractors, and materialmen that have provided services or materials in connection with the portions of the 2025A Projectfal\which disbursement is made hereby, if an acquisition is being made pursuant to the Acquisiion A\reement.

Donald W McIntosh Associates Inc.
1950 Summit Park Drive 6th Floor
Orlando, FL 32810
(407) 644-4068

Riverwalk Community Development District Email: Invoices@gmscfl.com
6200 Lee Vista Boulevard, Suite 300
Orlando, FL 32822

Invoice number	49212
Date	07/10/2026

Project 22618 Riverwalk CDD

For Period Through June 26, 2026

Invoice Summary

Description

Current Billed

Capital infrastructure consultation	212.50
Reimbursable Expenses - Capital infrastructure	0.00
Total	212.50

Hours	Rate	Billed
Amount	
2.50	85.00	212.50	
	Invoice total	212.50	

Professional Fee Detail
Project Manager Assistant

Riverwalk Community Development District	Invoice number	49212	
Project  22618 Riverwalk CDD	Date	07/10/2026	
Invoice Supporting Detail

22618 Riverwalk CDD
002 Capital infrastructure consultation	Phase Status: Active
Billing Cutoff: 06/26/2026
Date	Units	Rate	Amount	
Labor	WIP Status: Billable

Project Manager Assistant		
Barbra M. Demmer		
Time Per Contract	03/30/2026	0.50	85.00	42.50	
Process requisitions for JT's signature.					
Time Per Contract	04/09/2026	0.50	85.00	42.50	
Meeting w/attys re: CDD row.					
Time Per Contract	05/11/2026	0.50	85.00	42.50	
Req processed.					
Time Per Contract	06/10/2026	0.50	85.00	42.50	
Requisition processed.					
Time Per Contract	06/24/2026	0.50	85.00	42.50	
Requisitions processed.					
Subtotal	2.50	212.50		
Labor total	2.50	212.50		
999 Reimbursable Expenses - Capital infrastructure			Phase Status: Active	
	Billing Cutoff: 06/26/2026			
Date	Units	Rate	Amount		
WIP Status:				
Subtotal		0.00		
total		0.00		

Section VIII

July 29, 2026

Board of Supervisors
Riverwalk Community Development District 219 East Livingston Street
Orlando, FL 32801

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

We are pleased to confirm our understanding of the services we are to provide Riverwalk Community Development District, City of Orlando, Florida (“the District”) for the fiscal year ended September 30, 2026. We will audit the financial statements of the governmental activities and each major fund, including the related notes to the financial statements, which collectively comprise the basic financial statements of Riverwalk Community Development District as of and for the fiscal year ended September 30, 2026. In addition, we will examine the District’s compliance with the requirements of Section 218.415 Florida Statutes. This letter serves to renew our agreement and establish the terms and fee for the 2026 audit.
Accounting principles generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management’s discussion and analysis (MD&A), to supplement the District’s basic financial statements. Such information, 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. As part of our engagement, we will apply certain limited procedures to the District’s RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding 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 will 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.
The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited:
Management’s Discussion and Analysis
Budgetary comparison schedule
The following other information accompanying the financial statements will not be subjected to the auditing procedures applied in our audit of the financial statements, and our auditor’s report will not provide an opinion or any assurance on that information:
Compliance with FL Statute 218.39 (3) (c)
Audit Objectives
The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the District and other procedures we consider necessary to enable us to express such opinions. We will issue a written report upon completion of our audit of the District’s financial statements. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the financial statements is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will include a paragraph that states (1) that the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during our audit we become aware that the District is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements.

Riverwalk Community Development District	Page 2

We will also issue a management letter as required by Chapter 10.550, Rules of the Auditor General of the State of Florida. As part of our audit, we will apply financial condition assessment procedures pursuant to Section 218.39(5), Florida Statutes, and Rule 10.556(8), Rules of the Auditor General, and will report, as applicable, whether the District met any of the conditions described in Section 218.503(1), Florida Statutes.
Examination Objective
The objective of our examination is the expression of an opinion as to whether the District is in compliance with Florida Statute 218.415 in accordance with Rule 10.556(10) of the Auditor General of the State of Florida. Our examination will be conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and will include tests of your records and other procedures we consider necessary to enable us to express such an opinion. We will issue a written report upon completion of our examination of the District’s compliance. The report will include a statement that the report is intended solely for the information and use of management, those charged with governance, and the Florida Auditor General, and is not intended to be and should not be used by anyone other than these specified parties. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the District’s compliance is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the examination or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
Other Services
We will assist in preparing the financial statements and related notes of the District in conformity with U.S. generally accepted accounting principles based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. The other services are limited to the financial statement services previously defined. We, in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities.
Management Responsibilities
Management is responsible for compliance with Florida Statute 218.415 and will provide us with the information required for the examination. The accuracy and completeness of such information is also management’s responsibility. You agree to assume all management responsibilities relating to the financial statements and related notes and any other nonaudit services we provide. You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. In addition, you will be required to make certain representations regarding compliance with Florida Statute 218.415 in the management representation letter. Further, you agree to oversee the nonaudit services by designating an individual, preferably from senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them.
Management is responsible for designing, implementing and maintaining effective internal controls, including evaluating and monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; following laws and regulations; and ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles, for the preparation and fair presentation of the financial statements and all accompanying information in conformity with U.S. generally accepted accounting principles, and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements.
Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, (2) additional information that we may request for the purpose of the audit, and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence.
Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the written representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts or grant agreements, or abuse that we report.
Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also responsible for providing management’s views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information.

Riverwalk Community Development District	Page 3

With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document.
Audit Procedures—General
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. Our responsibility as auditors is limited to the period covered by our audit and does not extend to later periods for which we are not engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial statements; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by generally accepted auditing standards.
Audit Procedures—Internal Control
Our audit will include obtaining an understanding of the government and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards.
An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards and Government Auditing Standards.
Audit Procedures—Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the District’s compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards.
Engagement Administration, Fees, and Other
We understand that your employees will prepare all cash or other confirmations we request and will locate any documents selected by us for testing.
The audit documentation for this engagement is the property of Grau & Associates and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to a cognizant or oversight agency or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Grau & Associates personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. Notwithstanding the foregoing, the parties acknowledge that various documents reviewed or produced during the conduct of the audit may be public records under Florida law. The District agrees to notify Grau & Associates of any public record request it receives that involves audit documentation.
Furthermore, Grau & Associates agrees to comply with all applicable provisions of Florida law in handling such records, including but not limited to Section 119.0701, Florida Statutes. Auditor acknowledges that the designated public records custodian for the District is the District Manager (“Public Records Custodian”). Among other requirements and to the extent applicable by law, Grau & Associates shall 1) keep and maintain public records required by the District to perform the service; 2) upon request by the Public Records Custodian, provide the District with the requested public records or allow the records to be inspected or copied within a reasonable time period at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes; 3) ensure that public records which are exempt or confidential, and exempt from public records disclosure requirements, are not disclosed except as authorized by law for the duration of the contract term and following the contract term if Auditor does not transfer the records to the Public Records Custodian of the District; and 4) upon completion of the contract, transfer to the District, at no cost, all public records in Grau & Associate’s possession

Riverwalk Community Development District	Page 4

or, alternatively, keep, maintain and meet all applicable requirements for retaining public records pursuant to Florida laws. When such public records are transferred by Grau & Associates, Grau & Associates shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the District in a format that is compatible with Microsoft Word or Adobe PDF formats.

IF GRAU & ASSOCIATES HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO ITS DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE PUBLIC RECORDS CUSTODIAN AT: C/O GOVERNMENTAL MANAGEMENT SERVICES – CENTRAL FLORIDA LLC, 219 EAST LIVINGSTON STREET ORLANDO, FLORIDA 32801, OR RECORDREQUEST@GMSCFL.COM, PH: (407) 841-5524.
Our fee for these services will not exceed $8,100 for the September 30, 2026 audit, unless there is a change in activity by the District which results in additional audit work or if additional Bonds are issued.

We will complete the audit within prescribed statutory deadlines, which requires the District to submit its annual audit to the Auditor General no later than nine (9) months after the end of the audited fiscal year, with the understanding that your employees will provide information needed to perform the audit on a timely basis.

All accounting records (including, but not limited to, trial balances, general ledger detail, vendor files, bank and trust statements, minutes, and confirmations) for the fiscal year ended September 30, 2026 must be provided to us no later than March 1, 2027, in order for us to complete the engagement by June 1, 2027. Subject to timely receipt of the necessary information, we will submit a preliminary draft audit report by May 15, 2027 for the District's review, and a final draft audit report by June 1, 2027 for the District's review and approval.
The audit documentation for this engagement will be retained for a minimum of five years after the report release date. If we are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation.

Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. Invoices will be submitted in sufficient detail to demonstrate compliance with the terms of this agreement. In accordance with our firm policies, work may be suspended if your account becomes 60 days or more overdue and may not be resumed until your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our report. You will be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate.
This agreement may be renewed each year thereafter subject to the mutual agreement by both parties to all terms and fees. The fee for each annual renewal will be agreed upon separately.

The District has the option to terminate this agreement with or without cause by providing thirty (30) days written notice of termination to Grau & Associates. Upon any termination of this agreement, Grau & Associates shall be entitled to payment of all work and/or services rendered up until the effective termination of this agreement, subject to whatever claims or off-sets the District may have against Grau & Associates.
We will provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract. Our 2025 peer review report accompanies this letter.

We appreciate the opportunity to be of service to Riverwalk Community Development District and believe this letter accurately summarizes the terms of our engagement and, with any addendum, if applicable, is the complete and exclusive statement of the agreement between Grau & Associates and the District with respect to the terms of the engagement between the parties. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us.
Very truly yours, Grau & Associates

Antonio J. Grau

RESPONSE:
This letter correctly sets forth the understanding of Riverwalk Community Development District. By: 	
Title: 	
Date: 	

PA

Riverwalk Community Development District	Page 5

Program

,.AICPA'	Peer Review

Florida Institute of Certified Public Accountants

Administered in Florida
by the Florida Institute of CPAs

November 18, 2025 Antonio Grau
Grau & Associates
1001 W. Yamato Road, Suite 301 Boca Raton, FL 33431-4403

Dear Antonio Grau:

It is my pleasure to notify you that on November 18, 2025, the Florida Peer Review Committee accepted the report on the most recent System Review of your firm. The due date for your next review is December 31, 2028. This is the date by which all review documents should be completed and submitted to the administering entity.

As you know, the report had a peer review rating of pass. The Committee asked me to convey its congratulations to the firm.

Thank you for your cooperation. Sincerely,
frCPA,pu..,.�	�
Peer Review Team
FICPA Peer Review Committee paul@ficpa.org
850.224.2727, x5957

cc: Daniel Hevia, David Caplivski

Firm Number: 900004390114	Review Number:  616829

119 S Monroe Street, Suite 121 I Tallahassee, FL 323011 850.224.2727, in Florida I www.ficpa.org

Section IX

NON-AD VALOREM ASSESSMENT ADMINISTRATION AGREEMENT

An AGREEMENT made this 1st day of October 2026 between AMY MERCADO as Orange County Property Appraiser (Property Appraiser) and, Riverwalk CDD (Taxing Authority), and is effective upon acceptance by both parties and through, September 30, 2027.

The Taxing Authority desires to use the services of the Property Appraiser to maintain non-ad valorem assessments on the tax roll and the Property Appraiser is prepared to do so, on behalf of the Taxing Authority. Each party represents that it has satisfied all conditions precedent to enter into this agreement.
The Property Appraiser agrees to perform the following service for the Taxing Authority:

Create a Non-Ad Valorem Assessment Roll for the Taxing Authority for the 2027 tax roll year using data provided annually to the Property Appraiser's Office by the Taxing Authority per attached Calendar for Implementation of Non- Ad Valorem Assessment Roll.
Provide the Taxing Authority with a data file in a compatible format on or before April 1, containing all parcels within the boundaries of the Taxing Authority to be used for the Taxing Authority’s planning purposes in establishing its non-ad valorem assessments.
Receive from the Taxing Authority its proposed or adopted non-ad valorem assessment levy for each type of property and apply that amount to each parcel of real property as stipulated by Taxing Authority.
Include the Taxing Authority’s non-ad valorem assessments on the Notice of Proposed Property Taxes and Proposed or Adopted Non-Ad Valorem Assessments mailed to all property owners in August of each year.
Receive from the Taxing Authority, corrections or changes to the roll and update the Non-Ad Valorem Assessment Roll for tax bills on or before September 15 of each year, the statutory deadline for certification of non-ad valorem assessments.
Deliver the Taxing Authority’s Non-Ad Valorem Assessment Roll to the Orange County Tax Collector's Office so that tax bills mailed on or about November 1 will include the Taxing Authority’s non-ad valorem assessment levies.

Taxing Authority agrees to perform the following acts in connection with this agreement:

Advise the property owners within the Taxing Authority in an appropriate and lawful manner of the Taxing Authority’s intention to utilize the Uniform non- ad valorem assessment method described in Sections 197.3631 through 197.3635, Florida Statutes, and any other applicable Florida statute, and carry out its responsibilities under said sections.
Timely provide the Property Appraiser with information required to prepare the Uniform Non-Ad Valorem Assessment Roll per the Calendar for Implementation of Non-Ad Valorem Assessment Roll.
Advise the property owners within the Taxing Authority as appropriate that the Property Appraiser's office is acting in a ministerial capacity for the Taxing Authority in connection with the non-ad valorem assessments.
Preparation and delivery of certificate of corrections directly to Tax Collector, with copy to Property Appraiser, for any corrections to a certified final tax roll.
The Taxing Authority shall use its best efforts in furnishing the Property Appraiser with up-to-date and accurate data concerning its boundaries, proposed assessments, and other information as requested from time to time by the Property Appraiser and necessary to facilitate his making the assessment in question. The Property Appraiser shall, using the information provided by the Taxing Authority, place the district’s non-ad valorem assessments, as made from time to time and certified to him, on properties within the district.
The Property Appraiser shall be compensated by the Taxing Authority for the administrative costs incurred in carrying out this Agreement. These costs include, but are not limited to labor, printing, forms, office supplies, computer equipment usage, postage, programming, or any other associated costs.
On 1st day of October of each applicable year, the administrative fee will be invoiced to the Taxing Authority equivalent to $0 per parcel assessed with a non-ad valorem tax. Parcel counts supporting the invoiced fee will be determined based upon the most current certified non-ad valorem assessment roll. Any new assessments added to the tax roll that were not previously certified and invoiced an administrative fee, will be separately invoiced on or around July 15 and prior to mailing of the Notice of Proposed Property Taxes in August.
The specific duties to be performed under this agreement and their respective timeframes are contained in the Calendar for Implementation of Non-Ad Valorem Assessment Roll, which is incorporated herein by reference.
This agreement constitutes the entire agreement between the parties and can only be modified in writing and signed by both parties.

All parts of this Agreement not held unenforceable for any reason shall be given full force and effect.
All communications required by this agreement shall be in writing and sent by first class mail, email, or facsimile to the other party.

Notices to the Taxing Authority shall be addressed to:
Riverwalk CDD George Flint
Riverwalk Community Development District Governmental Management Services Central Florida, LLC
219 E. Livingston Street Orlando, FL 32801
(407) 841-5524

Notices to the Property Appraiser shall be addressed to:

Carmen Crespo, Director, Accounting and Finance Orange County Property Appraiser
200 S. Orange Ave., Suite 1700
Orlando, FL 32801 ccrespo@ocpafl.org
(321) 379-4707

TERMINATION. This Agreement may be terminated by either party upon written notice. Property Appraiser will perform no further work after the written termination notice is received.
TERM. This Agreement shall continue until such time as either party terminates the Agreement pursuant to Paragraph 11, above.
GOVERNING LAW; VENUE. This Agreement shall be governed by the laws of the State of Florida. Any action to interpret or enforce any provision of this Agreement shall be brought in the State and Federal courts for Orange County, Florida.

ORANGE COUNTY PROPERTY APPRAISER

Signed 	
AMY MERCADO

Date		

RIVERWALK CDD

Name 	 Signed 	 Date 	

CALENDAR FOR IMPLEMENTATION OF NON-AD VALOREM ASSESSMENTS

On or about April 1st, Property Appraiser to provide the Taxing Authority with an electronic file that includes parcel ID and any other information applicable or requested. Taxing Authority may request this file at any time after January 1st, but must understand that many splits/ combos, annexations, etc., may not be reflected early in the tax year and subsequent files may be necessary. If any additional information is required at any time by Taxing Authority, it should be requested of the Property Appraiser by Taxing Authority, allowing for a reasonable turnaround time. The file shall be in an ascii file, text or excel file, unless another format is requested and agreed upon between parties.

June 1

Property Appraiser distributes Best Estimate of Taxable Value to all Taxing Authorities.

July 1

Property Appraiser certifies Preliminary tax roll to all taxing authorities.
Taxing Authority reviews all assessments and provides final approval for Notice of Proposed Property Taxes (TRIM)

July 15

Property Appraiser to invoice Administrative Fee for new parcels, if any, assessed and in excess of prior year certified non-ad valorem assessment roll parcel count.

August 4

The Taxing Authority adopts its proposed millage rate and submits to the Property Appraiser for TRIM.

August 24

Last day Property Appraiser can mail TRIM notices to all property owners on the tax roll.

September 3 – October 3

Taxing Authority holds initial and final public budget hearing.

September 15

Taxing Authority certifies final non-ad valorem assessment roll to Property Appraiser on or before September 15 with any changes, additions, or deletions to the non-ad valorem assessment roll since the TRIM notices.

October

Property Appraiser to mail Non-Ad Valorem Assessment Administration Agreement and invoice for non-ad valorem assessment processing for subsequent tax roll, based upon most recent certified non-ad valorem assessment roll parcel count.
Property Appraiser delivers the Taxing Authority non-ad valorem assessment roll to the Tax Collector for collection of taxes on November 1 tax bills.

Section X

Section A

Riverwalk Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2026 – September 30, 2027

 Community Communication and Engagement
Goal 1.1: Public Meetings Compliance
Objective: Hold at least three regular Board of Supervisor meetings per year to conduct CDD related business and discuss community needs.
Measurement: Number of public board meetings held annually as evidenced by meeting minutes and legal advertisements.
Standard: A minimum of three board meetings were held during the Fiscal Year.
Achieved: Yes ☐ No ☐

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of meetings in accordance with Florida Statutes, using at least two communication methods.
Measurement: Timeliness and method of meeting notices as evidenced by posting to CDD website, publishing in local newspaper and via electronic communication.
Standard: 100% of meetings were advertised per Florida statute on at least two mediums (i.e., newspaper, CDD website, electronic communications).
Achieved: Yes ☐ No ☐

Goal 1.3: Access to Records Compliance
Objective: Ensure that meeting minutes and other public records are readily available and easily accessible to the public by completing monthly CDD website checks.
Measurement: Monthly website reviews will be completed to ensure meeting minutes and other public records are up to date as evidenced by District Management’s records.
Standard: 100% of monthly website checks were completed by District Management.
Achieved: Yes ☐ No ☐

 Infrastructure and Facilities Maintenance
Goal 2.1: Field Management and/or District Management Site Inspections
Objective: Field manager and/or district manager will conduct inspections per District Management services agreement to ensure safety and proper functioning of the District’s infrastructure.
Measurement: Field manager and/or district manager visits were successfully completed per management agreement as evidenced by ﬁeld manager and/or district manager’s reports, notes or other record keeping method.
Standard: 100% of site visits were successfully completed as described within district management services agreement
Achieved: Yes ☐ No ☐

Goal 2.2: District Infrastructure and Facilities Inspections
Objective: District Engineer will conduct an annual inspection of the District’s infrastructure and related systems.
Measurement: A minimum of one inspection completed per year as evidenced by district engineer’s report related to district’s infrastructure and related systems.
Standard: Minimum of one inspection was completed in the Fiscal Year by the district’s engineer.
Achieved: Yes ☐ No ☐
 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and ﬁnal budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and ﬁnal budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☐ No ☐
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current ﬁscal year budget with any amendments, and most recent ﬁnancials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and ﬁnancials are accessible to the public as evidenced by corresponding documents on the CDD’s website.
Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended ﬁscal year budget, and most recent agenda package with updated ﬁnancials.
Achieved: Yes ☐ No ☐

Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent ﬁnancial audit per statutory requirements and publish the results to the CDD website for public inspection, and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing ﬁrm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☐ No ☐

Chair/Vice Chair:		Date:	 Print Name:	 
Riverwalk Community Development District

District Manager:		Date:	 Print Name:	 
Riverwalk Community Development District

Section B

Riverwalk Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2025 – September 30, 2026

 Community Communication and Engagement
Goal 1.1: Public Meetings Compliance
Objective: Hold at least three regular Board of Supervisor meetings per year to conduct CDD related business and discuss community needs.
Measurement: Number of public board meetings held annually as evidenced by meeting minutes and legal advertisements.
Standard: A minimum of three board meetings were held during the Fiscal Year.
Achieved: Yes ☐ No ☐

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of meetings in accordance with Florida Statutes, using at least two communication methods.
Measurement: Timeliness and method of meeting notices as evidenced by posting to CDD website, publishing in local newspaper and via electronic communication.
Standard: 100% of meetings were advertised per Florida statute on at least two mediums (i.e., newspaper, CDD website, electronic communications).
Achieved: Yes ☐ No ☐

Goal 1.3: Access to Records Compliance
Objective: Ensure that meeting minutes and other public records are readily available and easily accessible to the public by completing monthly CDD website checks.
Measurement: Monthly website reviews will be completed to ensure meeting minutes and other public records are up to date as evidenced by District Management’s records.
Standard: 100% of monthly website checks were completed by District Management.
Achieved: Yes ☐ No ☐

 Infrastructure and Facilities Maintenance
Goal 2.1: Field Management and/or District Management Site Inspections
Objective: Field manager and/or district manager will conduct inspections per District Management services agreement to ensure safety and proper functioning of the District’s infrastructure.
Measurement: Field manager and/or district manager visits were successfully completed per management agreement as evidenced by ﬁeld manager and/or district manager’s reports, notes or other record keeping method.
Standard: 100% of site visits were successfully completed as described within district management services agreement
Achieved: Yes ☐ No ☐

Goal 2.2: District Infrastructure and Facilities Inspections
Objective: District Engineer will conduct an annual inspection of the District’s infrastructure and related systems.
Measurement: A minimum of one inspection completed per year as evidenced by district engineer’s report related to district’s infrastructure and related systems.
Standard: Minimum of one inspection was completed in the Fiscal Year by the district’s engineer.
Achieved: Yes ☐ No ☐
 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and ﬁnal budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and ﬁnal budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☐ No ☐
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current ﬁscal year budget with any amendments, and most recent ﬁnancials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and ﬁnancials are accessible to the public as evidenced by corresponding documents on the CDD’s website.
Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended ﬁscal year budget, and most recent agenda package with updated ﬁnancials.
Achieved: Yes ☐ No ☐

Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent ﬁnancial audit per statutory requirements and publish the results to the CDD website for public inspection, and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing ﬁrm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☐ No ☐

Chair/Vice Chair:		Date:	 Print Name:	 
Riverwalk Community Development District

District Manager:		Date:	 Print Name:	 
Riverwalk Community Development District

Section XI

Section C

Section 1

Riverwalk Community Development District

Summary of Check Register

May 9, 2026 to July 7, 2026

Fund	Date	Check No.'s		Amount	

General Fund	

5/13/26	

275-277	

$	

29,679.04	
	6/10/26	278-283	$	26,701.60	
	6/16/26	284-287	$	49,606.25	
	6/30/26	288	 $	1,821.50 	
			 $	107,808.39 	

General Fund Auto Pays	
05/09-07/07/26	
80039 - 80060	
 $	25,869.65 	
			 $	25,869.65 	
		Total Amount	$	133,678.04	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/07/26	PAGE	1
*** CHECK DATES 05/09/2026 - 07/07/2026 ***	RIVERWALK 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	#

5/13/26 00001	5/01/26	
	5/01/26	
	5/01/26	
	5/01/26	
	5/01/26	
	5/01/26	
	5/01/26	

92	202605 320-53800-34000	*	1,351.92
FIELD MANAGEMENT-MAY26
93	202605 310-51300-34000	*	3,647.92
MANAGEMENT FEES-MAY26
93	202605 310-51300-35200	*	108.17
WEBSITE MANAGEMENT-MAY26
93	202605 310-51300-35100	*	162.25
INFORMATION TECH-MAY26
93	202605 310-51300-31300	*	583.33
DISSEMINATION SVCS-MAY26
93	202605 310-51300-51000	*	.15
OFFICE SUPPLIES
93	202605 310-51300-42000	*	20.51
POSTAGE
GOVERNMENTAL MANAGEMENT SERVICES-CF	5,874.25 000275
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/13/26 00014	5/13/26 05132026 202605 300-20700-10000	*	10,481.77
DEBT SERVICE TXFER S2024
5/13/26 05132026 202605 300-20700-10000	*	9,076.77
DEBT SERVICE TXFER S2025
RIVERWALK CDD CO US BANK	19,558.54 000276
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/13/26 00016	4/24/26 8161749	202604 310-51300-32300	*	2,123.13
FY26 TRUST FEE SER 2025
4/24/26 8161749	202604 300-15500-10000	*	2,123.12
FY27 TRUST FEE SER 2025
US BANK	4,246.25 000277
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/10/26 00007	3/13/26 48589	202602 310-51300-31100	*	220.00
CAPITAL CONSULTATION
DONALD W. MCINTOSH ASSOCIATES, INC	220.00 000278
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/10/26 00001	2/28/26 89	202602 320-53800-48000	*	1,430.00
POND TRASH PICKUP
GOVERNMENTAL MANAGEMENT SERVICES-CF	1,430.00 000279
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/10/26 00012	3/02/26 28876	202603 310-51300-32200	*	6,000.00
AUDIT FYE 09/30/25
GRAU & ASSOCIATES	6,000.00 000280
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/10/26 00005	6/03/26 3758564	202603 310-51300-31500	*	2,286.50
ATTORNEY SVCS-MAR26
KUTAK ROCK LLP	2,286.50 000281
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/10/26 00011	6/01/26 31996	202606 320-53800-46900	*	550.00
FOUNTAIN MAINT-JUN26
MCDONNELL CORPORATION DBA RESORT	550.00 000282
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/07/26	PAGE	2
*** CHECK DATES 05/09/2026 - 07/07/2026 ***	RIVERWALK 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	#
6/10/26 00017	5/01/26 23804	202605 320-53800-46200	*	15,208.00
LANDSCAPE MAINT-MAY26
5/14/26 24042	202605 320-53800-47300	*	154.09
REPARING CUT BUBBLER
5/27/26 24209	202605 320-53800-47300	*	455.00
NODES CONTROLS ADJUSTED
5/29/26 24275	202605 320-53800-47300	*	398.01
REPLACE SPRAY W/NOZZLES
PRINCE & SONS	16,215.10 000283
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/16/26 00010	6/11/26 39425A	202606 320-53800-46900	*	930.00
QTRLY FOUNT CLEAN JUN-AUG
FOUNTAIN DESIGN GROUP INC.	930.00 000284
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/16/26 00001	6/01/26 94	202606 320-53800-34000	*	1,351.92
FIELD MANAGEMENT-JUN26
6/01/26 95	202606 310-51300-34000	*	3,647.92
MANAGEMENT FEES-JUN26
6/01/26 95	202606 310-51300-35200	*	108.17
WEBSITE MANAGEMENT-JUN26
6/01/26 95	202606 310-51300-35100	*	162.25
INFORMATION TECH-JUN26
6/01/26 95	202606 310-51300-31300	*	583.33
DISSEMINATION SVCS-JUN26
6/01/26 95	202606 310-51300-51000	*	.15

202606 310-51300-42000	*	3.70	
202606 310-51300-42500	*	2.25	

OFFICE SUPPLIES 6/01/26 95
POSTAGE 6/01/26 95
COPIES
GOVERNMENTAL MANAGEMENT SERVICES-CF	5,859.69 000285
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/16/26 00014	6/15/26 06152026 202606 300-20700-10000	*	20,670.51
DEBT SERVICE TXFER S2024
6/15/26 06152026 202606 300-20700-10000	*	17,899.80
DEBT SERVICE TXFER S2025
RIVERWALK CDD CO US BANK	38,570.31 000286
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/16/26 00016	5/22/26 8195830	202605 310-51300-32300	*	1,769.27
FY26 TRUST FEE SER 2024
5/22/26 8195830	202605 300-15500-10000	*	2,476.98
FY27 TRUST FEE SER 2024
US BANK	4,246.25 000287
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/30/26 00005	6/22/26 3762113	202604 310-51300-31500	*	1,821.50
ATTORNEY SVCS-APR26
KUTAK ROCK LLP	1,821.50 000288
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	107,808.39

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/07/26	PAGE	3
*** CHECK DATES 05/09/2026 - 07/07/2026 ***	RIVERWALK 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	#

RVWK RIVERWALK	BOH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/07/26	PAGE	4
*** CHECK DATES 05/09/2026 - 07/07/2026 ***	RIVERWALK GENERAL FUND
BANK Z GENERAL FUND AUTOPAY
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
5/13/26 00009	5/06/26 1462-04. 202604 320-53800-43100	*	2,269.83
O S ECON TRL-APR.26

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-	
-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

DUKE ENERGY	2,269.83 080061
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
5/27/26 00009	5/14/26 8548-04. 202604 320-53800-43100	*	1,295.61
0000 LEE VISTA-APR.26
DUKE ENERGY	1,295.61 080062
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
5/27/26 00009	5/20/26 2234-05. 202605 320-53800-43100	*	1,350.81
00 REVERIE PK-MAY.26
DUKE ENERGY	1,350.81 080063
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
5/27/26 00009	5/20/26 3015-05. 202605 320-53800-43100	*	589.43
0 REVERIE PK AVE-MAY.26
DUKE ENERGY	589.43 080064
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
5/27/26 00009	5/21/26 0523-05. 202605 320-53800-43001	*	1,489.56
11004 RISING SUN-MAY.26
DUKE ENERGY	1,489.56 080065
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
5/27/26 00009	5/21/26 1350-05. 202605 320-53800-43001	*	1,463.56
11006 RISING SUN-MAY.26
DUKE ENERGY	1,463.56 080066
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
5/27/26 00009	5/21/26 2284-05. 202605 320-53800-43000	*	95.42
7457 SIENNA WOOD-MAY.26
DUKE ENERGY	95.42 080067
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
5/27/26 00009	5/21/26 8687-05. 202605 320-53800-43000	*	85.46
9509 PASSAIC PKWY-MAY.26
DUKE ENERGY	85.46 080068
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
5/27/26 00009	5/21/26 9630-05. 202605 320-53800-43000	*	851.82
6777 S ECON TRL-MAY.26
DUKE ENERGY	851.82 080069
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
5/27/26 00009	5/21/26 9733-05. 202605 320-53800-43001	*	1,269.50
6971 REVERIE-MAY26
DUKE ENERGY	1,269.50 080070
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
5/27/26 00009	5/21/26 9744-05. 202605 320-53800-43000	*	38.45
11001 RISING SUN-MAY.26
DUKE ENERGY	38.45 080071
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
5/27/26 00009	5/21/26 9819-05. 202605 320-53800-43001	*	1,193.87
6098 S ECON TRL-MAY.26
DUKE ENERGY	1,193.87 080072
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/07/26	PAGE	5
*** CHECK DATES 05/09/2026 - 07/07/2026 ***	RIVERWALK GENERAL FUND
BANK Z GENERAL FUND AUTOPAY
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/03/26 00009	6/03/26 2333-05. 202605 320-53800-43000	*	54.43
6793 S. ECON TRL-MAY.26

-	-	-	-	-	-	-	-	-	-	-	-	-	-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

DUKE ENERGY	54.43 080073
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
6/03/26 00009	6/03/26 2636-05. 202605 320-53800-43000	*	20.80
6761 S ECON TRL-MAY.26
DUKE ENERGY	20.80 080074
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
6/03/26 00009	6/03/26 7434-05. 202605 320-53800-43001	*	922.91
6246 S ECON TRL-MAY.26
DUKE ENERGY	922.91 080075
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
6/09/26 00009	6/04/26 5113-05. 202605 320-53800-43100	*	1,792.26
00000 S ECON TRL-MAY.26
DUKE ENERGY	1,792.26 080076
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
6/09/26 00009	6/08/26 1462-05. 202605 320-53800-43100	*	2,254.69
O S ECON TRL-MAY.26
DUKE ENERGY	2,254.69 080077
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
6/22/26 00009	6/12/26 8548-05. 202605 320-53800-43100	*	1,285.81
0000 LEE VISTA-MAY.26
DUKE ENERGY	1,285.81 080078
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
6/22/26 00009	6/22/26 9744-06. 202606 320-53800-43000	*	38.46
11001 RISING SUN-JUN.26
DUKE ENERGY	38.46 080079
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
6/22/26 00009	6/19/26 2234-06. 202606 320-53800-43100	*	1,344.69
00 REVERIE PK-JUN.26
DUKE ENERGY	1,344.69 080080
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
6/22/26 00009	6/19/26 3015-06. 202606 320-53800-43100	*	586.79
0 REVERIE PK AVE-JUN.26
DUKE ENERGY	586.79 080081
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
6/22/26 00009	6/22/26 0523-06. 202606 320-53800-43001	*	1,480.06
11004 RISING SUN-JUN.26
DUKE ENERGY	1,480.06 080082
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
6/22/26 00009	6/22/26 1350-06. 202606 320-53800-43001	*	1,360.56
11006 RISING SUN-JUN.26
DUKE ENERGY	1,360.56 080083
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
6/22/26 00009	6/22/26 2284-06. 202606 320-53800-43000	*	94.65
7457 SIENNA WOOD-JUN.26
DUKE ENERGY	94.65 080084
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/07/26	PAGE	6
*** CHECK DATES 05/09/2026 - 07/07/2026 ***	RIVERWALK GENERAL FUND

CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	NAME		STATUS		AMOUNT	....CHECK..... AMOUNT	#	
6/22/26 00009	6/22/26 8687-06. 202606 320-53800-43000
DUKE ENERGY			*		85.54	
85.54 080085	
- - - - - - - - 6/22/26 00009	- - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/22/26 9630-06. 202606 320-53800-43000
DUKE ENERGY	- - -	- - - - -	- - - -
*	- - - - -	- - - - -	- - - - - - - -

96.54 080086	
- - - - - - - - 6/22/26 00009	- - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/22/26 9733-06. 202606 320-53800-43001
DUKE ENERGY	- - -	- - - - -	- - - -
*	- - - - -	- - - - -	- - - - - - - -

1,254.06 080087	
- - - - - - - - 6/22/26 00009	- - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/22/26 9819-06. 202606 320-53800-43001
DUKE ENERGY	- - -	- - - - -	- - - -
*	- - - - -	- - - - -	- - - - - - - -

1,204.08 080088	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - -	- - - - -	- - - -	- - - - -	- - - - -	- - - - - - - -	

BANK Z GENERAL FUND AUTOPAY

9509 PASSAIC PKWY-JUN.26

6777 S ECON TRL-JUN.26

96.54

6971 REVERIE PARK-JUN.26

1,254.06

6098 S ECON TRL-JUN.26

1,204.08

TOTAL FOR BANK Z	25,869.65
TOTAL FOR REGISTER	133,678.04

RVWK RIVERWALK	BOH

Riverwalk Community Development District

Summary of Check Register

July 8, 2026 to August 10, 2026

Fund	Date	Check No.'s	Amount	

General Fund	

7/23/26	

289	$	

35,459.02	
		 $	35,459.02 	

General Fund Auto Pays	
05/09-07/07/26	
80039 - 80060	$	
25,260.16	
		 $	25,260.16 	
		Total Amount	$	60,719.18	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/11/26	PAGE	1
*** CHECK DATES 07/08/2026 - 08/10/2026 ***	RIVERWALK GENERAL FUND

CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS		AMOUNT	....CHECK..... AMOUNT	#	
7/23/26 00023	7/15/26 9078884	202607 310-51300-42000	*
ACTION MAIL SERVICES		316.00	
316.00 000289	
- - - - - - - - 7/23/26 00001	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/29/26 96	202605 320-53800-48000	*
GOVERNMENTAL MANAGEMENT SERVICES-CF	- - - -	- - - - - -	- - - - - - - -

550.00 000290	
- - - - - - - - 7/23/26 00017	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/01/26 24317	202606 320-53800-46200	*
6/19/26 24724	202606 320-53800-47300	*	- - - -	- - - - - -

335.46	- - - - - - - -	
	REPLACE SPRAYS/NOZZLES
6/19/26 24725	202606 320-53800-47300	*		72.41		
	REPLACE BUBBLER/NOZZLE
PRINCE & SONS			21,485.87 000291	
- - - - - - - - 7/23/26 00014	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/20/26 07202026 202607 300-20700-10000	*
7/20/26 07202026 202607 300-20700-10000	*	- - - -	- - - - - -

6,082.80	- - - - - - - -	
	DEBT SERVICE TXFER S2025
RIVERWALK CDD CO US BANK			13,107.15 000292	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - -	- - - - - -	- - - - - - - -	
	TOTAL FOR BANK A		35,459.02		

BANK A GENERAL FUND

POSTAL SERVICES

REPAIR STREET SIGNS

550.00

LANDSCAPE MAINT-JUN26

21,078.00

DEBT SERVICE TXFER S2024

7,024.35

RVWK RIVERWALK	BOH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/11/26	PAGE	2
*** CHECK DATES 07/08/2026 - 08/10/2026 ***	RIVERWALK GENERAL FUND
BANK Z GENERAL FUND AUTOPAY
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
8/07/26 00009	2/03/26 9238-01. 202601 320-53800-43000	V	104.74-
6793 S. ECON TRL-JAN.26

-	-	-	-	-	-	-	-	-	-	-	-	-	-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

DUKE ENERGY	104.74-080032
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
8/07/26 00009	2/03/26 9238-12. 202512 320-53800-43000	V	112.20-
6793 S. ECON TRL-DEC.25
DUKE ENERGY	112.20-080035
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
7/08/26 00009	7/02/26 5113-06. 202606 320-53800-43100	*	1,792.26
00000 S ECON TRL-JUN.26
DUKE ENERGY	1,792.26 080089
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
7/08/26 00009	7/06/26 1462-06. 202606 320-53800-43100	*	2,254.69
O S ECON TRL-JUN.26
DUKE ENERGY	2,254.69 080090
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
7/08/26 00009	7/06/26 2333-06. 202606 320-53800-43000	*	49.69
6793 S. ECON TRL-JUN.26
DUKE ENERGY	49.69 080091
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
7/08/26 00009	7/06/26 2565-06. 202606 320-53800-43000	*	103.18
6773 S ECON TRL-JUN.26
DUKE ENERGY	103.18 080092
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
7/08/26 00009	7/06/26 2636-06. 202606 320-53800-43000	*	20.78
6761 S ECON-JUN.26
DUKE ENERGY	20.78 080093
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
7/08/26 00009	7/06/26 7434-06. 202606 320-53800-43001	*	916.44
6246 S ECON TRL-JUN.26
DUKE ENERGY	916.44 080094
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
7/21/26 00009	7/15/26 8548-06. 202606 320-53800-43100	*	1,285.81
0000 LEE VISTA-JUN.26
DUKE ENERGY	1,285.81 080095
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
7/22/26 00009	5/22/26 9233-05. 202605 320-53800-43100	*	3,276.37
0 PASSAIC PKWY-MAY.26
DUKE ENERGY	3,276.37 080096
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
7/22/26 00009	6/22/26 9233-06. 202606 320-53800-43100	*	3,478.68
0 PASSAIC PKWY-JUN.26
DUKE ENERGY	3,478.68 080097
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
7/22/26 00009	7/06/26 0480-06. 202606 320-53800-43000	*	102.74
10794 EVERGLADES-JUN.26
DUKE ENERGY	102.74 080098
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/11/26	PAGE	3
*** CHECK DATES 07/08/2026 - 08/10/2026 ***	RIVERWALK GENERAL FUND
BANK Z GENERAL FUND AUTOPAY
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
8/04/26 00009	7/22/26 2234-07. 202607 320-53800-43100	*	1,344.69
00 REVERIE PARK-JUL.26

-	-	-	-	-	-	-	-	-	-	-	-	-	-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

- - - - - - - -	
-	
-	
-	
-	
-	
-	

DUKE ENERGY	1,344.69 080099
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
8/04/26 00009	7/22/26 3015-07. 202607 320-53800-43100	*	586.79
0 REVERIE PARK-JUL.26
DUKE ENERGY	586.79 080100
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
8/04/26 00009	7/23/26 0523-07. 202607 320-53800-43001	*	1,585.22
11004 RISING SUN-JUL.26
DUKE ENERGY	1,585.22 080101
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
8/04/26 00009	7/23/26 1350-07. 202607 320-53800-43001	*	1,128.96
11006 RISING SUN-JUL.26
DUKE ENERGY	1,128.96 080102
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
8/04/26 00009	7/23/26 2284-07. 202607 320-53800-43000	*	62.13
7457 SIENNA WOOD-JUL.26
DUKE ENERGY	62.13 080103
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
8/04/26 00009	7/23/26 8687-07. 202607 320-53800-43000	*	89.19
9509 PASSAIC PKWY
DUKE ENERGY	89.19 080104
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
8/04/26 00009	7/23/26 9630-07. 202607 320-53800-43000	*	110.95
6777 S ECON TRL-JUL.26
DUKE ENERGY	110.95 080105
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
8/04/26 00009	7/23/26 9733-07. 202607 320-53800-43001	*	857.03
6971 REVERIE PK-JUL.26
DUKE ENERGY	857.03 080106
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
8/04/26 00009	7/23/26 9744-07. 202607 320-53800-43000	*	50.98
11001 RISING SUN-JUL.26
DUKE ENERGY	50.98 080107
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
8/04/26 00009	7/23/26 9819-07. 202607 320-53800-43001	*	1,230.26
6098 S ECON TRL-JUL.26
DUKE ENERGY	1,230.26 080108
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
8/04/26 00009	8/04/26 5113-07. 202607 320-53800-43100	*	1,792.26
00000 S ECON TRL-JUL.26
DUKE ENERGY	1,792.26 080109
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
8/10/26 00009	8/05/26 0480-07. 202607 320-53800-43000	*	20.76
10794 EVERGLADES-JUL.26
DUKE ENERGY	20.76 080110
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/11/26	PAGE	4
*** CHECK DATES 07/08/2026 - 08/10/2026 ***	RIVERWALK GENERAL FUND
BANK Z GENERAL FUND AUTOPAY
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
8/10/26 00009	8/05/26 2333-07. 202607 320-53800-43000	*	53.57
6793 S. ECON TRL-JUL.26
DUKE ENERGY	53.57 080111
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/10/26 00009	8/05/26 2565-07. 202607 320-53800-43000	*	20.65

DUKE	ENERGY	20.65	080112	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - -	- - - -	-	-	-	-	-	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	-	- - - -	- - -	
8/10/26 00009	8/05/26 2636-07. 202607 320-53800-43000	*	20.83	
6761 S ECON TRL-JUL.26	
DUKE	ENERGY	20.83	080113	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - -	- - - -	-	-	-	-	-	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	-	- - - -	- - -	
8/10/26 00009	8/05/26 7434-07. 202607 320-53800-43001	*	987.50	
6246 S ECON TRL-JUL.26	
DUKE	ENERGY	987.50	080114	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - -	- - - -	-	-	-	-	-	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	-	- - - -	- - -	
8/10/26 00009	8/06/26 1462-07. 202607 320-53800-43100	*	2,254.69	
O S ECON TRL-JUL.26	
DUKE	ENERGY	2,254.69	080115	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - -	- -	- - - -	- - -	- - - - - - - - - -	- - - - -	- - -	
		TOTAL	FOR	BANK Z		25,260.16			
		TOTAL	FOR	REGISTER		60,719.18			

6773 S ECON TRL-JUL.26

RVWK RIVERWALK	BOH

Section 2

Riverwalk
Community Development District

Unaudited Financial Reporting
June 30, 2026

Table of Contents

1		Balance Sheet	

2-3	
	General Fund	

4	
	Series 2024 Debt Service Fund	

5	
	Series 2025 Debt Service Fund	

6	
	Series 2025A Debt Service Fund	

7	
	Series 2024 Capital Projects Fund	

8	
	Series 2025 Phase 2 Capital Projects Fund	

9	
	Series 2025 Phase 3 Capital Projects Fund	

10	
	Month to Month	

11	
	Long Term Debt Report	

12	
	Assessment Receipt Schedule	

Riverwalk
Community Development District Combined Balance Sheet
June 30, 2026

	General		Debt Service		Capital Projects		Totals	
	Fund		Fund		Fund	Governmental Funds	
Assets:									
Cash:									
Operating Account	$	56,179	$	-	$	-	$	56,179	
Series 2024									
Reserve	$	-	$	194,370	$	-	$	194,370	
Revenue	$	-	$	177,286	$	-	$	177,286	
Construction	$	-	$	-	$	10,654	$	10,654	
Series 2025									
Reserve	$	-	$	84,158	$	-	$	84,158	
Revenue	$	-	$	132,839	$	-	$	132,839	
Construction	$	-	$	-	$	2,357	$	2,357	
Series 2025A									
Reserve	$	-	$	128,731	$	-	$	128,731	
Revenue	$	-	$	549	$	-	$	549	
Cost of Issuance					$	106	$	106	
Due from Developer	$	-	$	-	$	1,201	$	1,201	
Due from General Fund	$	-	$	673	$	-	$	673	
Prepaid Expenses	$	4,600	$	-	$	-	$	4,600	
Total Assets	$	60,779	$	718,606	$	14,317	$	793,702	
Liabilities:									
Accounts Payable	$	36,176	$	-	$	-	$	36,176	
Due to Debt Service	$	673	$	-	$	-	$	673	
Total Liabilites	$	36,849	$	-	$	-	$	36,849	
Fund Balance:									
Assigned:									
Debt Service - Series 2024	$	-	$	372,017	$	-	$	372,017	
Debt Service - Series 2025	$	-	$	217,310	$	-	$	217,310	
Debt Service - Series 2025A	$	-	$	129,280	$	-	$	129,280	
Capital Projects Series - 2024	$	-	$	-	$	10,654	$	10,654	
Capital Projects Series - 2025 Ph 2	$	-	$	-	$	2,357	$	2,357	
Capital Projects Series - 2025 Ph 3	$	-	$	-	$	1,307	$	1,307	
Unassigned	$	23,930	$	-	$	-	$	23,930	
Total Fund Balances	$	23,930	$	718,606	$	14,317	$	756,853	
									
Total Liabilities & Fund Balance	$	60,779	$	718,606	$	14,317	$	793,702	

Riverwalk
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2026

	Adopted	Prorated Budget	Actual		
	Budget	Thru 06/30/26	Thru 06/30/26	Variance	

Revenues:					
Assessments - Tax Roll	$	479,024	$	479,024	$	475,202	$	(3,822)	
Developer Contributions	$	426,545	$	59,719	$	59,719	$	-	
Boundary Amendment Contribution	$	-	$	-	$	4,706	$	4,706	
Stormwater Contributions	$	-	$	-	$	2,542	$	2,542	
Interest	$	-	$	-	$	1,722	$	1,722	
Total Revenues	$	905,569	$	538,742	$	543,892	$	5,149	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	9,000	$	-	$	9,000	
FICA Expense	$	918	$	689	$	-	$	689	
Engineering	$	13,000	$	9,750	$	4,907	$	4,843	
Attorney	$	25,000	$	18,750	$	8,633	$	10,117	
Audit	$	4,100	$	4,100	$	6,000	$	(1,900)	
Assessment Administration	$	5,408	$	5,408	$	5,408	$	-	
Arbitrage	$	900	$	900	$	900	$	-	
Dissemination	$	6,000	$	4,500	$	5,000	$	(500)	
Disclosure Software	$	5,000	$	1,625	$	1,625	$	-	
Trustee Fees	$	8,892	$	6,369	$	6,369	$	-	
Management Fees	$	43,775	$	32,831	$	32,831	$	-	
Information Technology	$	1,947	$	1,460	$	1,460	$	-	
Website Maintenance	$	1,298	$	973	$	974	$	(0)	
Telephone	$	150	$	113	$	-	$	113	
Postage & Delivery	$	1,000	$	750	$	70	$	681	
Insurance	$	6,584	$	6,584	$	5,732	$	852	
Copies	$	500	$	375	$	42	$	333	
Legal Advertising	$	6,850	$	5,138	$	4,162	$	976	
Contingencies	$	2,500	$	1,875	$	352	$	1,523	
Boundary Amendment Expenses	$	-	$	-	$	4,706	$	(4,706)	
Office Supplies	$	250	$	188	$	2	$	185	
Travel Per Diem	$	500	$	375	$	-	$	375	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative	$	146,746	$	111,927	$	89,348	$	22,579	

Riverwalk
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2026

	Adopted	Prorated Budget	Actual		
	Budget	Thru 06/30/26	Thru 06/30/26	Variance	

Operations & Maintenance					
Field Expenditures
Field Management	

$	16,223	

$	12,167	

$	12,167	

$	(0)	
Property Insurance	$	8,000	$	8,000	$	4,492	$	3,508	
Electric	$	25,000	$	18,750	$	5,188	$	13,562	
Electric -Fountain	$	225,600	$	169,200	$	64,259	$	104,941	
Streetlights	$	108,000	$	81,000	$	76,597	$	4,403	
Water & Sewer	$	9,500	$	7,125	$	-	$	7,125	
Landscape Maintenance	$	225,000	$	168,750	$	192,857	$	(24,107)	
Landscape Contingencies	$	50,000	$	37,500	$	39,840	$	(2,340)	
Irrigation Repairs	$	5,500	$	5,500	$	16,064	$	(10,564)	
Lake Maintenance	$	25,000	$	18,750	$	13,475	$	5,275	
Monument Fountain Maintenance	$	10,000	$	10,000	$	7,525	$	2,475	
Pond Fountain Maintenance	$	33,500	$	25,125	$	7,102	$	18,023	
Repairs & Maintenance	$	7,500	$	7,500	$	8,059	$	(559)	
Contingency	$	10,000	$	10,000	$	10,449	$	(449)	
Total Operations & Maintenance	$	758,823	$	579,367	$	458,075	$	121,292	
					
Total Expenditures	$	905,569	$	691,294	$	547,423	$	143,871	
					
Excess (Deficiency) of Revenues over Expenditures	$	-		$	(3,531)		
					
Fund Balance - Beginning	$	-		$	27,462		
					
Fund Balance - Ending	$	-		$	23,930		

Riverwalk
Community Development District Debt Service Fund Series 2024
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2026

Adopted	Prorated Budget	Actual	
Budget	Thru 06/30/26	Thru 06/30/26	Variance	

Revenues:		
Special Assessments	$	388,740	$	388,740	$	385,638	$	(3,102)	
Interest	$	8,000	$	8,000	$	10,245	$	2,245	
Total Revenues	$	396,740	$	396,740	$	395,884	$	(856)	

Expenditures:					
Interest Expense - 11/1	$	153,431	$	153,431	$	153,431	$	-	
Principal Expense - 5/1	$	80,000	$	80,000	$	80,000	$	-	
Interest Expense - 5/1	$	155,291	$	155,291	$	153,431	$	1,860	
Total Expenditures	$	388,723	$	388,723	$	386,863	$	1,860	
					
Excess (Deficiency) of Revenues over Expenditur	$	8,017		$	9,021		

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	(5,314)	$	(5,314)	
Total Other Financing Sources/(Uses)	$	-	$	-	$	(5,314)	$	(5,314)	
					
Net Change in Fund Balance	$	8,017		$	3,707		
					
Fund Balance - Beginning	$	164,334		$	368,310		
					
Fund Balance - Ending	$	172,351		$	372,017		

Riverwalk
Community Development District Debt Service Fund Series 2025
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2026

Adopted	Prorated Budget	Actual	
Budget	Thru 06/30/26	Thru 06/30/26	Variance	

Revenues:		
Special Assessments	$	336,633	$	336,633	$	333,947	$	(2,686)	
Interest	$	-	$	-	$	5,914	$	5,914	
Total Revenues	$	336,633	$	336,633	$	339,861	$	3,227	

Expenditures:					
Interest Expense - 11/1	$	129,654	$	129,654	$	129,654	$	-	
Principal Expense - 5/1	$	75,000	$	75,000	$	75,000	$	-	
Interest Expense - 5/1	$	129,654	$	129,654	$	129,654	$	-	
Total Expenditures	$	334,309	$	334,309	$	334,309	$	-	
					
Excess (Deficiency) of Revenues over Expenditur	$	2,324		$	5,552		

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	(2,194)	$	(2,194)	
Total Other Financing Sources/(Uses)	$	-	$	-	$	(2,194)	$	(2,194)	
					
Net Change in Fund Balance	$	2,324		$	3,357		
					
Fund Balance - Beginning	$	130,003		$	213,952		
					
Fund Balance - Ending	$	132,328		$	217,310		

Riverwalk
Community Development District Debt Service Fund Series 2025A
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2026

Adopted	Prorated Budget	Actual	
Budget	Thru 06/30/26	Thru 06/30/26	Variance	

Revenues:
Special Assessments	
$	-	$	-	$	317,536	
$	317,536	
Interest	$	-	$	-	$	2,522	$	2,522	
Total Revenues	$	-	$	-	$	320,058	$	320,058	

Expenditures:			
Principal Expense - 5/1	$	-	$	-	$	175,000	$	(175,000)	
Interest Expense - 5/1	$	-	$	-	$	142,536	$	(142,536)	
Total Expenditures	$	-	$	-	$	317,536	$	(317,536)	
			
Excess (Deficiency) of Revenues over Expenditur	$	-	$	2,522		

Other Financing Sources/(Uses):			
Bond Proceeds	$	-	$	-	$	128,731	$	128,731	
Transfer In/(Out)	$	-	$	-	$	(1,973)	$	(1,973)	
Total Other Financing Sources/(Uses)	$	-	$	-	$	126,758	$	126,758	
			
Net Change in Fund Balance	$	-	$	129,280		
			
Fund Balance - Beginning	$	-	$	-		
			
Fund Balance - Ending	$	-	$	129,280		

Riverwalk
Community Development District Capital Projects Fund Series 2024
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2026

	Adopted	Prorated Budget	Actual		
		Budget	Thru 06/30/26	Thru 06/30/26	Variance	

Revenues:					
Interest	$		-	$	-	$	226	$	226	
Total Revenues	$		-	$	-	$	226	$	226	

Expenditures:

Capital Outlay	

$		

-	$	-	$	919	

$	(919)	
Total Expenditures	$		-	$	-	$	919	$	(919)	
					
Excess (Deficiency) of Revenues over Expenditures	$		-	$	(693)		

Other Financing Sources/(Uses):					
Transfer In/Out	$		-	$	-	$	5,314	$	5,314	
Total Other Financing Sources/(Uses)	$		-	$	-	$	5,314	$	5,314	
					
Net Change in Fund Balance	$		-	$	4,621		
					
Fund Balance - Beginning	$		-	$	6,033		
					
Fund Balance - Ending	$		-	$	10,654		

Riverwalk
Community Development District Capital Projects Fund Series 2025 Phase 2
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2026

		Adopted	Prorated Budget	Actual		
		Budget	Thru 06/30/26	Thru 06/30/26	Variance	

Revenues:					
Interest	$		-	$	-	$	32	$	32	
Total Revenues	$		-	$	-	$	32	$	32	

Expenditures:

Capital Outlay	

$		

-	$	-	$	-	

$	-	
Total Expenditures	$		-	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$		-	$	32		

Other Financing Sources/(Uses):					
Transfer In/Out	$		-	$	-	$	2,194	$	2,194	
Total Other Financing Sources/(Uses)	$		-	$	-	$	2,194	$	2,194	
					
Net Change in Fund Balance	$		-	$	2,226		
					
Fund Balance - Beginning	$		-	$	130		
					
Fund Balance - Ending	$		-	$	2,357		

Riverwalk
Community Development District Capital Projects Fund Series 2025 Phase 3
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2026

		Adopted	Prorated Budget	Actual		
		Budget	Thru 06/30/26	Thru 06/30/26	Variance	

Revenues:					
Developer Contributions	$		-	$	-	$	1,430	$	1,430	
Interest	$		-	$	-	$	18	$	18	
Total Revenues	$		-	$	-	$	1,448	$	1,448	

Expenditures:					
Capital Outlay	$		-	$	-	$	7,168,934	$	(7,168,934)	
Capital Outlay - Cost of Issuance	$		-	$	-	$	196,550	$	(196,550)	
Total Expenditures	$		-	$	-	$	7,365,484	$	(7,365,484)	
					
Excess (Deficiency) of Revenues over Expenditures	$		-	$	(7,364,036)		

Other Financing Sources/(Uses):					
Bond Proceeds	$		-	$	-	$	7,363,369	$	7,363,369	
Transfer In/Out	$		-	$	-	$	1,973	$	1,973	
Total Other Financing Sources/(Uses)	$		-	$	-	$	7,365,342	$	7,365,342	
					
Net Change in Fund Balance	$		-	$	1,307		
					
Fund Balance - Beginning	$		-	$	-		
					
Fund Balance - Ending	$		-	$	1,307		

Riverwalk
Community Development District Month to Month

	Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total	

Revenues:															
Assessments - Tax Roll	$	-  $	8,175  $	27,705  $	184,336  $	208,703  $	7,451  $	12,916  $	9,773  $	16,142  $	-  $	-  $	-  $	475,202	
Developer Contributions	$	59,719  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	59,719	
Boundary Amendment Contribution	$	-  $	-  $	4,706  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	4,706	
Stormwater Contributions	$	2,542  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	2,542	
Interest	$	-  $	-  $	0  $	296  $	379  $	388  $	279  $	221  $	159  $	-  $	-  $	-  $	1,722	
Total Revenues	$	62,261  $	8,175  $	32,412  $	184,632  $	209,082  $	7,838  $	13,195  $	9,995  $	16,301  $	-  $	-  $	-  $	543,892	

Expenditures:															
General & Administrative:															
Supervisor Fees	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
FICA Expense	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Engineering	$	1,325  $	398  $	265  $	2,699  $	220  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	4,907	
Attorney	$	2,289  $	912  $	635  $	499  $	190  $	2,287  $	1,822  $	-  $	-  $	-  $	-  $	-  $	8,633	
Audit	$	-  $	-  $	-  $	-  $	-  $	6,000  $	-  $	-  $	-  $	-  $	-  $	-  $	6,000	
Assessment Administration	$	5,408  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	5,408	
Arbitrage	$	-  $	-  $	450  $	-  $	-  $	-  $	450  $	-  $	-  $	-  $	-  $	-  $	900	
Dissemination	$	500  $	500  $	500  $	583  $	583  $	583  $	583  $	583  $	583  $	-  $	-  $	-  $	5,000	
Disclosure Software	$	1,625  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	1,625	
Trustee Fees	$	2,477  $	-  $	-  $	-  $	-  $	-  $	2,123  $	1,769  $	-  $	-  $	-  $	-  $	6,369	
Management Fees	$	3,648  $	3,648  $	3,648  $	3,648  $	3,648  $	3,648  $	3,648  $	3,648  $	3,648  $	-  $	-  $	-  $	32,831	
Information Technology	$	162  $	162  $	162  $	162  $	162  $	162  $	162  $	162  $	162  $	-  $	-  $	-  $	1,460	
Website Maintenance	$	108  $	108  $	108  $	108  $	108  $	108  $	108  $	108  $	108  $	-  $	-  $	-  $	974	
Telephone	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Postage & Delivery	$	10  $	4  $	6  $	6  $	11  $	4  $	4  $	21  $	4  $	-  $	-  $	-  $	70	
Insurance	$	5,732  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	5,732	
Copies	$	-  $	5  $	3  $	4  $	-  $	-  $	28  $	-  $	2  $	-  $	-  $	-  $	42	
Legal Advertising	$	2,081  $	2,081  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	4,162	
Contingencies	$	14  $	30  $	43  $	45  $	41  $	42  $	40  $	48  $	48  $	-  $	-  $	-  $	352	
Boundary Amendment Expenses	$	4,706  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	4,706	
Office Supplies	$	0  $	0  $	0  $	0  $	0  $	0  $	0  $	0  $	0  $	-  $	-  $	-  $	2	
Travel Per Diem	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Dues, Licenses & Subscriptions	$	175  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	175	
Total General & Administrative	$	30,261  $	7,848  $	5,821  $	7,754  $	4,964  $	12,835  $	8,969  $	6,339  $	4,556  $	-  $	-  $	-  $	89,348	

Operations & Maintenance															
Field Expenditures															
Field Management	$	1,352  $	1,352  $	1,352  $	1,352  $	1,352  $	1,352  $	1,352  $	1,352  $	1,352  $	-  $	-  $	-  $	12,167	
Property Insurance	$	4,492  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	4,492	
Electric	$	16  $	564  $	768  $	1,053  $	361  $	339  $	349  $	1,146  $	592  $	-  $	-  $	-  $	5,188	
Electric - Fountain	$	9,038  $	7,027  $	7,741  $	8,528  $	5,834  $	5,339  $	8,197  $	6,339  $	6,215  $	-  $	-  $	-  $	64,259	
Streetlights	$	5,644  $	10,279  $	11,619  $	7,625  $	7,326  $	7,306  $	5,506  $	10,549  $	10,743  $	-  $	-  $	-  $	76,597	
Water & Sewer	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Landscape Maintenance	$	19,916  $	19,916  $	15,208  $	15,208  $	55,908  $	15,208  $	15,208  $	15,208  $	21,078  $	-  $	-  $	-  $	192,857	
Landscape Contingencies	$	15,590  $	4,500  $	5,225  $	-  $	-  $	14,525  $	-  $	-  $	-  $	-  $	-  $	-  $	39,840	
Irrigation Repairs	$	2,800  $	-  $	-  $	4,430  $	-  $	7,310  $	110  $	1,007  $	408  $	-  $	-  $	-  $	16,064	
Lake Maintenance	$	1,925  $	1,925  $	1,925  $	1,925  $	1,925  $	1,925  $	1,925  $	-  $	-  $	-  $	-  $	-  $	13,475	
Monument Fountain Maintenance	$	550  $	550  $	1,050  $	1,525  $	550  $	550  $	1,650  $	550  $	550  $	-  $	-  $	-  $	7,525	
Pond Fountain Maintenance	$	-  $	-  $	930  $	-  $	-  $	930  $	4,312  $	-  $	930  $	-  $	-  $	-  $	7,102	
Repairs & Maintenance	$	-  $	214  $	1,770  $	-  $	5,526  $	-  $	-  $	550  $	-  $	-  $	-  $	-  $	8,059	
Contingency	$	-  $	-  $	10,449  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	10,449	
Total Operations & Maintenance	$	61,323  $	46,327  $	58,037  $	41,646  $	78,781  $	54,783  $	38,609  $	36,702  $	41,867  $	-  $	-  $	-  $	458,075	
															
Total Expenditures	$	91,584  $	54,175  $	63,858  $	49,400  $	83,746  $	67,618  $	47,578  $	43,042  $	46,424  $	-  $	-  $	-  $	547,423	
															
Net Change in Fund Balance	$	(29,323) $	(46,000) $	(31,446) $	135,232  $	125,337  $	(59,780) $	(34,382) $	(33,047) $	(30,123) $	-  $	-  $	-  $	(3,531)	

	Riverwalk		
	Community Development District		
	Long Term Debt Report		
	Series 2024, Special Assessment Bonds		
Interest Rates:	4.650%, 5.500%, 5.800%		
Maturity Date:	5/1/2054		
Reserve Fund Definition	50% of Maximum Annual Debt Service		
Reserve Fund Requirement	$194,370		
Reserve Fund Balance	$194,370		
Bonds Outstanding - 5/8/2024		$5,585,000	
Less: Principal Payment 5/1/25		($80,000)	
Less: Principal Payment 5/1/26		($80,000)	
Current Bonds Outstanding		$5,425,000	

	Series 2025, Special Assessment Bonds		
Interest Rates:	4.150%, 4.375%, 5.200%, 5.450%		
Maturity Date:	5/1/2055		
Reserve Fund Definition	50% of Maximum Annual Debt Service		
Reserve Fund Requirement	$84,158		
Reserve Fund Balance	$84,158		
Bonds Outstanding - 03/21/25		$5,030,000	
Less: Principal Payment 5/1/26		($75,000)	
Current Bonds Outstanding	$4,955,000	

Series 2025A, Special Assessment Bonds

Interest Rates:	4.000%, 4.250%, 5.300%, 5.625%
Maturity Date:	5/1/2055
Reserve Fund Definition	50% of Maximum Annual Debt Service Reserve Fund Requirement		$128,731
Reserve Fund Balance	$128,731

Bonds Outstanding - 12/23/25	$7,645,000
Less: Principal Payment 5/1/26	($175,000)	
Current Bonds Outstanding	$7,470,000	

Riverwalk CDD
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2026

Gross Assessments	$	509,600.01	$	413,553.11	$	358,119.91	$  1,281,273.03	
Net Assessments	$	479,024.01	$	388,739.92	$	336,632.72	$  1,204,396.65	
	39.77%	32.28%	27.95%	100.00%	

ON ROLL ASSESSMENTS

Date	Distribution	Gross Amount	Discount/Penalty	Commission	Interest	Net Receipts	General Fund	2024 Debt Service	2025 Debt Service	Total	

11/10/25	
6/1-10/26/25	
$795.33	
($41.75)	
$0.00	
$0.00	
$753.58	
$299.72	
$243.23	
$210.63	
$753.58	
11/20/25	10/26-11/1/25	$2,359.09	($94.36)	($594.81)	$0.00	$1,669.92	$664.18	$539.00	$466.75	$1,669.92	
11/25/25	11/2-11/7/25	$18,886.67	($755.45)	$0.00	$0.00	$18,131.22	$7,211.32	$5,852.17	$5,067.73	$18,131.22	
12/05/25	11/8-11/17/25	$38,800.50	($1,552.02)	$0.00	$0.00	$37,248.48	$14,814.82	$12,022.59	$10,411.07	$37,248.48	
12/15/25	11/18-11/19/25	$7,746.23	($309.84)	$0.00	$0.00	$7,436.39	$2,957.67	$2,400.22	$2,078.49	$7,436.39	
12/22/25	11/20-11/24/25	$25,396.11	($1,015.84)	$0.00	$0.00	$24,380.27	$9,696.75	$7,869.16	$6,814.36	$24,380.27	
12/22/25	9/1-11/30/25	$0.00	$0.00	$0.00	$593.73	$593.73	$236.14	$191.64	$165.95	$593.73	
01/15/26	11/25-11/26/25	$482,783.40	($19,311.69)	$0.00	$0.00	$463,471.71	$184,336.35	$149,593.54	$129,541.83	$463,471.71	
02/13/26	11/27-11/27/25	$546,599.48	($21,864.00)	$0.00	$0.00	$524,735.48	$208,702.75	$169,367.48	$146,665.25	$524,735.48	
03/13/26	12/01-02/28/26	$0.00	$0.00	$0.00	$2,011.59	$2,011.59	$800.07	$649.28	$562.25	$2,011.59	
03/13/26	11/28-11/30/25	$17,418.20	($696.71)	$0.00	$0.00	$16,721.49	$6,650.63	$5,397.15	$4,673.71	$16,721.49	
04/15/26	12/01-12/10/25	$33,755.23	($1,280.53)	$0.00	$0.00	$32,474.70	$12,916.14	$10,481.77	$9,076.78	$32,474.70	
05/15/26	12/11-12/31/25	$25,408.65	($835.56)	$0.00	$0.00	$24,573.09	$9,773.44	$7,931.39	$6,868.26	$24,573.09	
06/15/26	01/01-02/28/26	$40,170.35	($701.94)	$0.00	$0.00	$39,468.41	$15,697.75	$12,739.11	$11,031.55	$39,468.41	
06/16/26	03/01-05/31/26	$0.00	$0.00	$0.00	$1,117.24	$1,117.24	$444.36	$360.61	$312.27	$1,117.24	
	TOTAL	$ 1,240,119.24	$	(48,459.69)	$	(594.81)  $	3,722.56	$ 1,194,787.30	$	475,202.09	$	385,638.34	$	333,946.87	$  1,194,787.30	

99%
$9,609.35

Net Percent Collected
Balance Remaining to Collect

Section 3

BOARD OF SUPERVISORS MEETING DATES RIVERWALK COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2027

The Board of Supervisors of the Riverwalk Community Development District will hold their regular meetings for Fiscal Year 2027 at the Offices of GMS-CF, LLC, 219 E. Livingston Street, Orlando, Florida 32801, at 3:30 p.m., unless otherwise indicated as follows:

October 21, 2026
November 18, 2026
December 16, 2026
January 20, 2027
February 17, 2027
March 17, 2027
April 21, 2027
May 19, 2027
June 16, 2027
July 21, 2027
August 18, 2027
September 15, 2027

The meetings are open to the public and will be conducted in accordance with the provision of Florida Law for Community Development Districts.

The meetings may be continued to a date, time, and place to be specified on the record at the meeting. A copy of the agenda for these meetings may be obtained from the District Manager, Governmental Management Services – Central Florida, LLC or by calling (407) 841-5524, during normal business hours, or via the District’s website at https://riverwalkcdd.com.

There may be occasions when one or more Supervisors or staff will participate by speaker telephone. Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Office at (407) 841-5524 at least 48 hours prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Office.

A person who decides to appeal any decision made at the meeting with respect to any matter considered at the meeting is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based.

George S. Flint District Manager
Governmental Management Services – Central Florida, LLC

Section D

Riverwalk CDD
Field Management Report

August 19th, 2026
Completed Items
The 2nd roundabout’s LED lighting bracket was struck by a mower and needed repairs. The LED strip was re-attached to the wall and is working again. The vendor will credit the district for the costs.
Various repairs were made to landscape lighting, monument LED signage, and power boxes across the district. All landscape lighting appears to be in working order now.

Contracted Services
Landscape maintenance is performing well overall, and Phases 3 and 4-1B have been added to the routine schedule. The contract will need to be amended to accurately reﬂect these scope changes
New sod was installed adjacent to the sales center to improve aesthetics.
Annuals were installed throughout the district.
Plants that were damaged due to the freeze have mostly been replaced. The remaining sections were temporarily delayed due to watering concerns but are now scheduled to be completed.
Aquatic maintenance is performing to industry standards. The contract will need to be

1

Riverwalk CDD | Jarett Wright Senior Field Manager | jwright@gmscfl.com |407-750-3599

August 19th, 2026

amended to reﬂect the increases to the scope of work.
Site Items
A fountain electrical component is damaged and is being scheduled for replacement. The fountain is currently intermittently operational.
New hardscaping is added to the insurance property schedule now that turnovers have been completed.
Various new utility accountants have been transferred to the CDD.

2

Riverwalk CDD | Jarett Wright Senior Field Manager | jwright@gmscfl.com |407-750-3599