Boggy Creek Improvement District
3501 Quadrangle Boulevard, Suite 270, Orlando, FL 32817; Phone: 407-723-5900 www.boggycreekid.org

The following is the proposed agenda for the upcoming Meeting of the Board of Supervisors for the Boggy Creek Improvement District (“District”), scheduled to be held at 3:00 p.m. on Tuesday, May 19, 2026, at 6900 Tavistock Lakes Blvd., Ste 200, Orlando, FL 32827. A quorum will be confirmed prior to the start of the meeting.

District Staff, please use the following information to join via computer or the conference line:

Phone:1-844-621-3956	Computer: pfmcdd.webex.com	Participant Code: 2531 126 0013#

BOARD OF SUPERVISORS’ MEETING AGENDA

Organizational Matters
Roll Call to Confirm a Quorum
Public Comment Period
Consideration of the Minutes of the April 21, 2026, Board of Supervisors’ Meeting
(provided under separate cover)

Business Matters
Consideration of Resolution 2026-05, Approving Proposed Budget for Fiscal Year 2027 and Setting a Public Hearing [suggested date of August 18, 2026] (provided under separate cover)
Ratification of Operation and Maintenance Expenditures Paid in April 2026 in an amount totaling $96,558.64
Recommendation of Work Authorizations/Proposed Services (if applicable)
Review of District’s Financial Position and Budget to Actual YTD

Other Business
Staff Reports
District Counsel
District Manager
District Engineer
Landscape Supervisor
Irrigation Supervisor
Construction Supervisor
Supervisor Requests

Adjournment

Minutes of the April 21, 2026, Board of Supervisors’ Meeting (provided under separate cover)

Resolution 2026-05,
Approving Proposed Budget for Fiscal Year 2027 and Setting a Public Hearing
[suggested date of August 18, 2026] (provided under separate cover)

Operation and Maintenance Expenditures Paid in April 2026 in an amount totaling $96,558.64

BOGGY CREEK IMPROVEMENT DISTRICT
DISTRICT OFFICE ● 3501 QUADRANGLE BLVD STE 270 ● ORLANDO, FL 32817 PHONE: (407) 723-5900 ● FAX: (407) 723-5901

Operation and Maintenance Expenditures For Board Approval

Attached please find the check register listing Operations and Maintenance expenditures paid from April 1, 2026 through April 30, 2026. This does not include expenditures previously approved by the Board.

The total items being presented:    $96,558.64

Approval of Expenditures:

	 Chairman

	 Vice Chairman

	 Assistant Secretary

AP Check Register (Current by Bank)
Check Dates: 4/1/2026 to 4/30/2026

Check No.	Date	Status*	Vendor ID	Payee Name	Amount	
BANK ID: OM-ACH - CITY NATIONAL BANK - ACH & WIRES	001-101-0000-00-01	
**70060	04/16/26	M	BEEP	Beep, Inc.		$22,154.17	
70061	04/24/26	M	OUC	Orlando Utilities Commission		$11,958.10	
70062	04/24/26	M	VGLOBA	VGlobalTech		$300.00	
					BANK OM-ACH REGISTER TOTAL:	$34,412.27	

BANK ID: SUN - CITY NATIONAL BANK	001-101-0000-00-01

4530	04/07/26	P	DONMC	Donald W. McIntosh Associates		$386.60	
4531	04/07/26	P	KUTAK	Kutak Rock		$3,751.04	
4532	04/07/26	P	ORLSEN	Orlando Sentinel		$504.96	
4533	04/24/26	P	AWC	Aquatic Weed Control, Inc.		$835.00	
4534	04/24/26	P	BERCON	Berman Construction		$3,000.01	
4535	04/24/26	P	CEPRA	Cepra Landscape		$53,159.58	
4536	04/24/26	P	PFMGC	PFM Group Consulting		$509.18	
					BANK SUN REGISTER TOTAL:	$62,146.37	
					GRAND TOTAL :	$96,558.64	

* Check Status Types: "P" - Printed ; "M" - Manual ; "V" - Void ( Void Date ); "A" - Application; "E" - EFT
** Denotes broken check sequence.

BANK:	SUN	CHECK:	4530	AMOUNT:	$386.60	DATE:	04/07/26	VEND ID:	DONMC			
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
03/20/26	48698			PA 725 - Eng. srvs. thru 02/27				$0.00		$386.60	
				TOTALS:					$0.00		$386.60	
BANK:	SUN	CHECK:	4531	AMOUNT:	$3,751.04	DATE:	04/07/26	VEND ID:	KUTAK			
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
03/19/26
03/19/26	3716891
3716892			PA 726 - Gen. legal thru 02/28 PA 726 - Gen. legal thru 01/31				$0.00
$0.00		$1,190.00
$2,561.04	

BANK:	
SUN	
CHECK:	
4532	TOTALS:
AMOUNT:	
$504.96	
DATE:	
04/07/26	
VEND ID:	$0.00
ORLSEN		$3,751.04	
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
02/28/26
03/10/26	OSA17139 OSA25036		PA 725 - Ad: 19615 ; 02/17/202 PA 725 - Ad: 22905 ; 03/10/202				$0.00
$0.00		$252.48
$252.48	
				TOTALS:					$0.00		$504.96	
BANK:	OM-ACH	CHECK:	70060	AMOUNT:	$22,154.17	DATE:	04/16/26	VEND ID:	BEEP			
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
01/31/26
01/31/26
01/31/26
01/31/26	937
937
937
937			FR 88 - 2 vans - managed servi FR 88 - 2 vans - software appl FR 88 - 2 vans - insurance & m FR 88 - 2 vans - AV operation				$0.00
$0.00
$0.00
$0.00		$10,200.04
$3,399.98
$3,399.98
$5,154.17	

BANK:	
OM-ACH	
CHECK:	
70061	TOTALS:
AMOUNT:	
$11,958.10	
DATE:	
04/24/26	
VEND ID:	$0.00
OUC		$22,154.17	
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
04/06/26
04/06/26
04/06/26
04/06/26
04/06/26	83178-040626
83178-040626
83178-040626
83178-040626
83178-040626		PA 727 - OUC 2026.04.06 - IME PA 727 - OUC 2026.04.06 - Elec PA 727 - OUC 2026.04.06 - Wate PA 727 - OUC 2026.04.06 - Stre PA 727 - OUC 2026.04.06 - IME				$0.00
$0.00
$0.00
$0.00
$0.00		$211.62
$1,407.28
$2,448.78
$7,699.73
$190.69	

BANK:	
OM-ACH	
CHECK:	
70062	TOTALS:
AMOUNT:	
$300.00	
DATE:	
04/24/26	
VEND ID:	$0.00
VGLOBA		$11,958.10	
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
03/31/26	8344			PA 727 - Jan. - Mar. ADA audit				$0.00		$300.00	
				TOTALS:					$0.00		$300.00	
BANK:	SUN	CHECK:	4533	AMOUNT:	$835.00	DATE:	04/24/26	VEND ID:	AWC			
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
04/01/26	1138095			PA 727 - Apr. waterway service				$0.00		$835.00	
				TOTALS:					$0.00		$835.00	
BANK:	SUN	CHECK:	4534	AMOUNT:	$3,000.01	DATE:	04/24/26	VEND ID:	BERCON			
Date	Invoice Number		Invoice Description					Discount Taken		Amount Paid	
04/01/26
04/01/26	960161
960161			PA 727 - Apr. irrigation speci PA 727 - Apr. administrator ag				$0.00
$0.00		$1,666.67
$1,333.34	

BANK:	
SUN	
CHECK:	
4535	TOTALS:
AMOUNT:	
$53,159.58	
DATE:	
04/24/26	
VEND ID:	$0.00
CEPRA		$3,000.01	
Date	Invoice Number		Invoice Description				Discount Taken		Amount Paid	
03/31/26
03/31/26
04/01/26
04/01/26	O-S9849 O-S9850 O-S9882 O-S9887		PA 727 - Mar. controller 23 ir PA 727 - Mar. controller 30 ir PA 727 - Apr. interchange land PA 727 - Apr. landscaping				$0.00
$0.00
$0.00
$0.00		$1,040.00
$504.00
$24,010.08
$27,605.50	
			TOTALS:				$0.00		$53,159.58	

BANK:	SUN	CHECK:	4536	AMOUNT:	$509.18	DATE:	04/24/26	VEND ID:	PFMGC			
Date	Invoice Number	Invoice Description				Discount Taken		Amount Paid	
03/30/26	141292	PA 727 - Series 2013 - 2026.Q2				$0.00		$250.00	
03/30/26	141292	PA 727 - Series 2023 - 2026.Q2				$0.00		$250.00	
04/06/26	OE-EXP-04-2026-06	PA 727 - Mar. FedEx				$0.00		$9.18	
		TOTALS:				$0.00		$509.18	

Work Authorizations/Proposed Services
(if applicable)

District’s Financial Position and Budget to Actual YTD

Boggy Creek Improvement District
April 2026 Financial Package

April 30, 2026

PFM Management Services LLC
3501 Quadrangle Boulevard
Suite 270
Orlando, FL 32817-8329
(407) 723-5900

Boggy Creek Improvement District
Statement of Financial Position As of 4/30/2026

General	Debt Service	Capital Projects		

General Long-Term Debt			

Total	
				
Assets								
Current Assets												
General Checking Account	$	660,580.34								$	660,580.34	
State Board of Administration		1,558.00									1,558.00	
Infrastructure Capital Reserve		145,125.76									145,125.76	
Interchange Maintenance Reserve		16,980.92									16,980.92	
On-Roll Assessments Receivable		242,787.95									242,787.95	
Off-Roll Assessments Receivable		155,212.05									155,212.05	
Due From Other Governmental Units		17,287.34									17,287.34	
Deposits		5,000.00									5,000.00	
On-Roll Assessments Receivable				$	492,973.87							492,973.87	
Off-Roll Assessments Receivable				1,084,047.37							1,084,047.37	
Debt Service Reserve Series 2013				3,936,453.12							3,936,453.12	
Debt Service Reserve Series 2023				582,509.38							582,509.38	
Revenue Series 2013				3,164,292.83							3,164,292.83	
Revenue Series 2023				1,000,127.78							1,000,127.78	
Prepayment Series 2013				4,568.75							4,568.75	
Prepayment Series 2023				3,806.38							3,806.38	
General Checking Account						$	13,477.00					13,477.00	
Due From Other Governmental Units						122.10					122.10	
Acquisition/Construction Series 2013						194,420.28					194,420.28	
Acquisition/Construction Series 2023						3,223.61					3,223.61	
Total Current Assets	$	1,244,532.36		$ 10,268,779.48		$	211,242.99		$	-		$	11,724,554.83	

Investments
Amount Available in Debt Service Funds Amount To Be Provided
Total Investments									

$	8,691,758.24		

$	

8,691,758.24	
									47,918,241.76			47,918,241.76	
	$	-		$	-		$	-		$ 56,610,000.00		$	56,610,000.00	
Total Assets	$	1,244,532.36		$ 10,268,779.48		$	211,242.99		$ 56,610,000.00		$	68,334,554.83	

Page 1 of 10

Boggy Creek Improvement District
Statement of Financial Position As of 4/30/2026	

General		
Debt Service		
Capital Projects	
Liabilities and Net Assets	

$

$	
6,248.15
242,787.95
155,212.05

404,248.15		

$	492,973.87
1,084,047.37
$	1,577,021.24		

$	

-	
$	-		$	-		$	-	
$	404,248.15		$	1,577,021.24		$	-	

$

$	

70,670.30
694,846.65
74,767.26

840,284.21		

$  (1,465,642.46)
2,083,366.67
8,074,034.03
$  (22,384,631.35)
(4,153,414.29)
52,312.47
26,696,976.16
$	8,691,758.24	$	211,242.99	
				
$	1,244,532.36		$ 10,268,779.48	$	211,242.99	

General Long-Term Debt			Total	

$	

6,248.15	
			242,787.95	
			155,212.05	
			492,973.87	
			1,084,047.37	
$	-		$	1,981,269.39	

$ 56,610,000.00		
$	
56,610,000.00	
$ 56,610,000.00		$	56,610,000.00	
$ 56,610,000.00		$	58,591,269.39	

$	

70,670.30	
			694,846.65	
			74,767.26	
			(1,465,642.46)	
			2,083,366.67	
			8,074,034.03	
			(22,384,631.35)	
			(4,153,414.29)	
			52,312.47	
			26,696,976.16	
$	-		$	9,743,285.44	
				
$ 56,610,000.00		$	68,334,554.83	

Current Liabilities
Accounts Payable
Deferred Revenue - On-Roll Deferred Revenue - Off-Roll Deferred Revenue - On-Roll Deferred Revenue - Off-Roll
Total Current Liabilities

Long Term Liabilities
Revenue Bonds Payable - Long-Term Total Long Term Liabilities

Total Liabilities

Net Assets
Net Assets, Unrestricted
Net Assets - General Government
Current Year Net Assets - General Government
Net Assets, Unrestricted
Current Year Net Assets, Unrestricted
Net Assets - General Government Net Assets, Unrestricted
Net Assets, Unrestricted
Current Year Net Assets, Unrestricted
Net Assets - General Government

Total Net Assets

Total Liabilities and Net Assets

Page 2 of 10

Boggy Creek Improvement District
Statement of Activities As of 4/30/2026	
	
General	
Debt Service	Capital Projects	General Long-Term Debt		
Total	
Revenues							
On-Roll Assessments	$	56,819.34				$	56,819.34	
Off-Roll Assessments	465,636.10					465,636.10	
Developer Contributions	86,095.42					86,095.42	
Other Income & Other Financing Sources	0.01					0.01	
On-Roll Assessments		$	240,367.71				240,367.71	
Off-Roll Assessments		3,252,142.11				3,252,142.11	
Inter-Fund Group Transfers In		(84,633.13)				(84,633.13)	
Inter-Fund Transfers In			$	84,633.13			84,633.13	
Total Revenues	

$ 608,550.87	

$ 3,407,876.69	

$	84,633.13	

$	-	$	4,101,060.69	
Expenses						
Supervisor Fees	$	1,800.00			$	1,800.00	
Public Officials' Liability Insurance	4,569.00				4,569.00	
Trustee Services	6,446.30				6,446.30	
Management	24,791.69				24,791.69	
Engineering	3,128.88				3,128.88	
Disclosure	1,000.00				1,000.00	
District Counsel	9,262.04				9,262.04	
Assessment Administration	15,000.00				15,000.00	
Audit	4,800.00				4,800.00	
Arbitrage Calculation	1,000.00				1,000.00	
Tax Preparation	25.20				25.20	
Travel and Per Diem	75.80				75.80	
Postage & Shipping	162.53				162.53	
Legal Advertising	1,472.12				1,472.12	
Bank Fees	7.60				7.60	
Miscellaneous	200.00				200.00	
Web Site Maintenance	1,895.00				1,895.00	
Holiday Decorations	500.00				500.00	
Dues, Licenses, and Fees	175.00				175.00	

Page 3 of 10

Boggy Creek Improvement District
Statement of Activities As of 4/30/2026	
	
General	
Debt Service	Capital Projects	General Long-Term Debt		
Total	
Electric
Water Reclaimed General Insurance Property & Casualty Other Insurance Irrigation Parts
Landscaping Maintenance & Material IME - Aquatics Maintenance
IME - Irrigation IME - Landscaping IME - Lighting
IME - Miscellaneous IME - Water Reclaimed Pest Control
Entry and Wall Maintenance Shuttle Financing - Maintenance
Shuttle Financing - BEEP Operating Costs Streetlights
Personnel Leasing Agreement Interest Payments (Series 2013) Interest Payments (Series 2023) Engineering
District Counsel Legal Advertising Contingency
Total Expenses	$	8,334.20
12,062.68
5,183.00
6,455.00
500.00
19,559.04
192,962.07
1,899.66
488.64
54,622.96
385.55
198.26
496.78
3,020.00
26,550.00
13,599.92
72,495.50
46,085.48
21,000.07
$ 1,015,775.00
437,278.13

	
$ 562,209.97	$ 1,453,053.13	

$	32,034.50
2,960.00
323.20
522.45

$	35,840.15	

$	-	$

$	8,334.20
12,062.68
5,183.00
6,455.00
500.00
19,559.04
192,962.07
1,899.66
488.64
54,622.96
385.55
198.26
496.78
3,020.00
26,550.00
13,599.92
72,495.50
46,085.48
21,000.07
1,015,775.00
437,278.13
32,034.50
2,960.00
323.20
522.45
2,051,103.25	

Page 4 of 10

Boggy Creek Improvement District
Statement of Activities As of 4/30/2026	
	
General		
Debt Service		Capital Projects		General Long-Term Debt			
Total	
Other Revenues (Expenses) & Gains (Losses)
Interest Income Dividend Income Interest Income Dividend Income
Total Other Revenues (Expenses) & Gains (Losses)	

$	28,426.36							

$	

28,426.36	
		$	128,543.11							128,543.11	
				$	251.06					251.06	
		
		3,268.43					3,268.43	
	$	28,426.36	$	128,543.11		$	3,519.49		$	-		$	160,488.96	
Change In Net Assets	$	74,767.26	$ 2,083,366.67		$	52,312.47		$	-		$	2,210,446.40	
Net Assets At Beginning Of Year	$ 765,516.95	$ 6,608,391.57		$ 158,930.52		$	-		$	7,532,839.04	

Net Assets At End Of Year	
$ 840,284.21	
$ 8,691,758.24		
$ 211,242.99		
$	-		
$	
9,743,285.44	

Page 5 of 10

YTD Actual	YTD Budget	YTD Variance

FY 2026	Percentage Adopted Budget		Spent

Revenues													
Assessments Developer Contributions Carryforward Revenue
Other Income & Other Financing Sources	$	522,455.44
86,095.41
76,146.87
0.01		$	536,932.34
423,103.16
76,146.87
-		$	(14,476.90)
(337,007.75)
- 0.01		$  920,455.44
725,319.70
130,537.49
-		56.76%
11.87%
58.33%	
Net Revenues	$	684,697.73		$ 1,036,182.37		$	(351,484.64)		$ 1,776,312.63		38.55%	
General & Administrative Expenses Legislative
Supervisor Fees
Financial & Administrative	

$	

1,800.00		

$	7,000.00		

$	

(5,200.00)		

$	12,000.00		

15.00%	
Public Officials' Liability Insurance Trustee Services
Management Engineering Disclosure District Counsel
Assessment Administration Reamortization Schedules Audit
Arbitrage Calculation Tax Preparation Travel and Per Diem Telephone
Postage & Shipping Copies
Legal Advertising Bank Fees Miscellaneous Meeting Room Office Supplies Property Taxes
Web Site Maintenance Holiday Decorations
Dues, Licenses, and Fees		4,569.00
6,446.30
24,791.69
3,128.88
1,000.00
9,262.04
15,000.00
- 4,800.00
1,000.00
25.20
75.80
- 162.53
- 1,472.12
7.60
200.00
-
-
- 1,895.00
500.00
175.00			2,891.29
5,328.17
24,791.67
6,708.33
1,166.67
20,416.67
8,750.00
145.83
2,333.33
700.00
17.50
175.00
14.58
291.67
145.83
3,500.00
210.00
688.33
145.83
58.33
87.50
1,995.00
350.00
102.08			1,677.71
1,118.13
0.02
(3,579.45)
(166.67)
(11,154.63)
6,250.00
(145.83)
2,466.67
300.00
7.70
(99.20)
(14.58)
(129.14)
(145.83)
(2,027.88)
(202.40)
(488.33)
(145.83)
(58.33)
(87.50)
(100.00)
150.00
72.92		4,956.50
9,134.00
42,500.00
11,500.00
2,000.00
35,000.00
15,000.00
250.00
4,000.00
1,200.00
30.00
300.00
25.00
500.00
250.00
6,000.00
360.00
1,180.00
250.00
100.00
150.00
3,420.00
600.00
175.00		92.18%
70.57%
58.33%
27.21%
50.00%
26.46%
100.00%
0.00%
120.00%
83.33%
84.00%
25.27%
0.00%
32.51%
0.00%
24.54%
2.11%
16.95%
0.00%
0.00%
0.00%
55.41%
83.33%
100.00%	
Total General & Administrative Expenses	$	76,311.16		$	88,013.61		$	(11,702.45)		$  150,880.50		50.58%	

Page 6 of 10

	YTD Actual		YTD Budget		YTD Variance		FY 2026
Adopted Budget		Percentage Spent	

Field Operations Expenses										
Electric Utility Services										
Electric	$	8,334.20		$	5,541.67		$	2,792.53		$	9,500.00		87.73%	
Entry Lighting	-		291.67		(291.67)		500.00		0.00%	
Water-Sewer Combination Services										
Water Reclaimed	12,062.68		18,666.67		(6,603.99)		32,000.00		37.70%	
Other Physical Environment										
General Insurance	5,183.00		3,280.38		1,902.62		5,623.50		92.17%	
Property & Casualty	6,455.00		4,262.48		2,192.52		7,307.10		88.34%	
Other Insurance	500.00		875.00		(375.00)		1,500.00		33.33%	
Irrigation Repairs	19,559.04		37,916.67		(18,357.63)		65,000.00		30.09%	
Landscaping Maintenance & Material	192,962.07		212,753.33		(19,791.26)		364,720.00		52.91%	
Landscape Improvements	-		37,916.67		(37,916.67)		65,000.00		0.00%	
Tree Trimming	-		9,158.33		(9,158.33)		15,700.00		0.00%	
Contingency	-		5,833.33		(5,833.33)		10,000.00		0.00%	
Trail Maintenance	-		11,666.67		(11,666.67)		20,000.00		0.00%	
Pest Control	3,020.00		2,041.67		978.33		3,500.00		86.29%	
Shuttle Financing										
Maintenance	13,599.92		126,000.00		(112,400.08)		216,000.00		6.30%	
Vehicle Cost (Loan Payment)	-		85,353.16		(85,353.16)		146,319.70		0.00%	
BEEP Operating Costs	72,495.50		208,833.33		(136,337.83)		358,000.00		20.25%	
Interchange Maintenance Expenses										
IME - Aquatics Maintenance	1,899.66		2,009.58		(109.92)		3,445.00		55.14%	
IME - Irrigation Repair	488.64		1,895.83		(1,407.19)		3,250.00		15.04%	
IME - Landscaping	54,622.96		55,570.86		(947.90)		95,264.33		57.34%	
IME - Lighting	385.55		758.33		(372.78)		1,300.00		29.66%	
IME - Miscellaneous	198.26		3,791.67		(3,593.41)		6,500.00		3.05%	
IME - Water Reclaimed	496.78		947.92		(451.14)		1,625.00		30.57%	
IME - Landscape Improvements	-		7,583.33		(7,583.33)		13,000.00		0.00%	
Road & Street Facilities										
Entry and Wall Maintenance	26,550.00		15,166.67		11,383.33		26,000.00		102.12%	
Streetlights	46,085.48		56,787.98		(10,702.50)		97,350.83		47.34%	
Parks & Recreation										
Personnel Leasing Agreement - Administrator	9,333.38		9,333.33		0.05		16,000.00		58.33%	
Personnel Leasing Agreement - Irrigation Specialist	11,666.69		11,666.67		0.02		20,000.00		58.33%	
Reserves										
Infrastructure Capital Reserve	-		11,763.89		(11,763.89)		20,166.67		0.00%	
Interchange Maintenance Reserve	-		1,376.67		(1,376.67)		2,360.00		0.00%	
Total Field Operations Expenses	$	485,898.81		$  949,043.76		$  (463,144.95)		$ 1,626,932.13		29.87%	

Total Expenses	
$	562,209.97		
$ 1,037,057.37		
$  (474,847.40)		
$ 1,777,812.63		
31.62%	

Income (Loss) from Operations	
$	122,487.76		
$	(875.00)		
$  123,362.76		
$	(1,500.00)			
Other Income (Expense)										
Interest Income	$	28,426.36		$	875.00		$	27,551.36		$	1,500.00		1895.09%	
Total Other Income (Expense)	$	28,426.36		$	875.00		$	27,551.36		$	1,500.00		1895.09%	
Net Income (Loss)	$	150,914.12		$	-		$  150,914.12		$	-			

Page 7 of 10

Boggy Creek Improvement District

Budget to Actual

		Oct-25			Nov-25			Dec-25			Jan-26		Feb-26			Mar-26			Apr-26	YTD Actual	

Revenues
Assessments Developer Contributions Carryforward Revenue
Other Income & Other Financing Sources
Net Revenues
General & Administrative Expenses Legislative
Supervisor Fees
Financial & Administrative
Public Officials' Liability Insurance Trustee Services
Management Engineering Dissemination Agent District Counsel
Assessment Administration Reamortization Schedules Audit
Arbitrage Calculation Tax Preparation Travel and Per Diem Telephone
Postage & Shipping Copies
Legal Advertising Bank Fees Miscellaneous Meeting Room Office Supplies Property Taxes
Web Site Maintenance Holiday Decorations Dues, Licenses, and Fees
Total General & Administrative Expenses	

$

$

$

$	

-
- 10,878.12
0.01
10,878.13

200.00

4,569.00
6,446.30
3,541.67
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- 185.00
- 175.00
15,116.97		

$

$

$

$	

310,424.07
21,533.33
10,878.13
-
342,835.53

-

-
- 3,541.67
2,041.25
-
-
-
-
-
-
- 34.00
- 4.42
- 275.68
-
-
-
-
- 185.00
-
-
6,082.02		

$

$

$

$	

-
- 10,878.12
-
10,878.12

-

-
- 3,541.67
416.60
500.00
3,936.50
15,000.00
-
- 1,000.00
-
-
- 9.81
- 219.50
-
-
-
-
- 185.00
500.00
-
25,309.08		

$

$

$

$	

443.57
21,365.42
10,878.13
-
32,687.12

400.00

-
- 3,541.67
-
-
-
-
-
-
-
- 6.80
- 6.68
-
- 7.60
80.00
-
-
- 485.00
-
-
4,527.75		

$ 155,212.03
21,042.50
10,878.12
-
$ 187,132.65

$	400.00

-
- 3,541.67
284.43
- 1,574.50
-
-
-
- 25.20
14.00
- 22.83
- 219.50
- 40.00
-
-
- 185.00
-
-
$	6,307.13		

$

$

$

$	

38,888.47
- 10,878.13
-
49,766.60

400.00

-
- 3,541.67
386.60
- 3,751.04
-
- 4,800.00
-
- 7.00
- 109.61
- 504.96
- 40.00
-
-
- 185.00
-
-
13,725.88		

$

$

$

$	

17,487.30
22,154.16
10,878.12
-
50,519.58

400.00

-
- 3,541.67
- 500.00
-
-
-
-
-
- 14.00
- 9.18
- 252.48
- 40.00
-
-
- 485.00
-
-
5,242.33	

$  522,455.44
86,095.41
76,146.87
0.01	
																				$	684,697.73

$	1,800.00

4,569.00
6,446.30
24,791.69
3,128.88
1,000.00
9,262.04
15,000.00
- 4,800.00
1,000.00
25.20
75.80
- 162.53
- 1,472.12
7.60
200.00
-
-
- 1,895.00
500.00
175.00	
																				$	76,311.16

$	8,334.20

1-2,062.68

5,183.00 500.00
6,455.00	

Field Operations
Electric Utility Services
Electric
Entry Lighting
Water-Sewer Combination Services
Water Reclaimed
Other Physical Environment
General Insurance
Property & Casualty Insurance Other Insurance
Irrigation Repairs	

$	

-
-
- 5,183.00
6,455.00
500.00
-		

$	

1,396.94
- 1,984.86
-
-
-
-		

$	

1,129.22
- 1,874.90
-
-
- 7,937.50		

$	

1,489.45
- 2,268.19
-
-
-
-		

$	1,121.95
- 1,725.87
-
-
- 2,448.04		

$	

1,789.36
- 1,760.08
-
-
- 7,629.50		

$	

1,407.28
- 2,448.78
-
-
- 1,544.00		
Page 8 of 10
19,559.04	

For the Month Ending 4/30/2026

Boggy Creek Improvement District
Budget to Actual
For the Month Ending 4/30/2026	

Landscaping Maintenance & Material Landscape Improvements
Tree Trimming Contingency
Trail Maintenance Pest Control
Shuttle Financing Maintenance Vehicle Cost
BEEP Operating Costs
Interchange Maintenance Expenses
IME - Aquatics Maintenance IME - Irrigation
IME - Landscaping IME - Lighting
IME - Miscellaneous IME - Water Reclaimed
IME - Landscape Improvements
Road & Street Facilities
Entry and Wall Maintenance Streetlights
Parks & Recreation
Personnel Leasing Agreement - Administration Personnel Leasing Agreement - Irrigation Specialist
Reserves
Infrastructure Capital Reserve Interchange Maintenance Reserve
Total Field Operations Expenses

Total Expenses

Income (Loss) from Operations

Other Income (Expense)
Interest Income
Total Other Income (Expense)

Net Income (Loss)	

$

 $ 

$

$
$

$	
Oct-25

27,566.01
-
-
- 1,510.00
-
-
-

271.38
- 7,803.28
- 99.13
-
-

-
-

1,333.34
1,666.67

-
-
52,387.81

67,504.78 

(56,626.65)

2,541.90
2,541.90

(54,084.75)	
Nov-25	Dec-25	Jan-26

27,566.01	27,566.01	27,566.01
-	-	-
-	-	-
-	-	-

-	-	-

3,399.98	3,399.98	3,399.98
-	-	-
18,133.35	17,965.44	17,642.52

271.38	271.38	271.38
-	488.64	-
7,803.28	7,803.28	7,803.28
61.32	62.86	69.88
-	-	-
93.46	143.72	68.94
-	-	-

-	8,700.00	-
7,645.33	7,640.23	7,701.77

1,333.34	1,333.34	1,333.34
1,666.67	1,666.67	1,666.67

-	-	-
-	-	-
$	71,355.92	$  87,983.17	$	71,281.41

 $	77,437.94    $ 113,292.25    $	75,809.16 

$  265,397.59	$ (102,414.13)	$  (43,122.04)

$	2,056.21	$	2,781.45	$	2,224.37
$	2,056.21	$	2,781.45	$	2,224.37

$  267,453.80	$ (99,632.68)	$  (40,897.67)	

$

 $ 

$

$
$

$	
Feb-26

27,566.01
-
-
-
- 3,399.98
- 18,754.19

271.38
- 7,803.28
67.91
- 56.62
-

15,600.00
7,700.74

1,333.34
1,666.67

-
-
89,515.98

95,823.11 

91,309.54

2,245.03
2,245.03

93,554.57	
Mar-26

27,566.01
-
-
-

-

-
-
-

271.38
- 7,803.28
61.61
- 65.26
-

2,250.00
7,697.68

1,333.34
1,666.67

-
-
$  59,894.17

 $  73,620.05 

$ (23,853.45)

$  14,405.29
$  14,405.29

$  (9,448.16)	

$

 $ 

$

$
$

$	
Apr-26

27,566.01
-
-
- 1,510.00
-
-
-

271.38
- 7,803.28
61.97
99.13
68.78
-

- 7,699.73

1,333.34
1,666.67

-
-
53,480.35

58,722.68 

(8,203.10)

2,172.11
2,172.11

(6,030.99)	

 
YTD Actual

192,962.07

-
-
3-,020.00
- 13,599.92

72,495.50
- 1,899.66
5448,86.2624.96

385.55
198.26
496.78

2-6,550.00
46,085.48

9,333.38
11,666.69	
$	485,898.81

-  562,209.97
$	
-
$	122,487.76

$	28,426.36	
$	28,426.36	
$	150,914.12	

Page 9 of 10

Boggy Creek Improvement District Cash Flow

Beg. Cash

9/1/2025	742,366.86
10/1/2025	648,318.99
11/1/2025	651,938.55
12/1/2025	831,124.05
1/1/2026	746,528.47
2/1/2026	631,601.64
3/1/2026	769,518.77
4/1/2026	698,662.26
5/1/2026	660,580.34	FY 2025 Inflows
42,475.35
40,905.70
182.90
39.54
-
-
-
-
-	FY 2025 Outflows
(119,816.22)
(37,286.14)
(73,453.42)
-
-
-
-
-
-	FY 2026 Inflows
-
- 347,679.98
22,469.94
45,702.78
195,204.52
306,425.30
58,476.72
-	FY 2026 Outflows	End. Cash	
				(16,707.00)	648,318.99	
				-	651,938.55	
				(95,223.96)	831,124.05	
				(107,105.06)	746,528.47	
				(160,629.61)	631,601.64	
				(57,287.39)	769,518.77	
				(377,281.81)	698,662.26	
				(96,558.64)	660,580.34	
				(6,248.15)	654,332.19 as of 05/06/2026	

Totals		83,603.49	(230,555.78)	975,959.24	(917,041.62)

Page 10 of 10