{ "publisher": "Lakefront Okeechobee Report", "website": "https://lakefrontokeechobee.com/", "coverage_through": "2026-11-01", "records_verified_through": "2026-10-28", "methodology": "https://lakefrontokeechobee.com/about/", "reuse": "https://lakefrontokeechobee.com/copyright/#reuse", "qualification": "Coverage date identifies source additions; source dates apply to individual records. Glades County records have been checked through 2026-10-28. Earlier batch snapshots retain their historical cutoffs. The original exact-name search was supplemented with broader developer, related-entity, predecessor-owner, contractor and legal-description searches. These selected searches are not a complete county registry or title search. Unavailable instruments retain index-only status; zero page_count means no PDF obtained, and indexed_page_count does not count reviewed pages. Estimates, limits, listing prices, and recorded transactions are different measures. This is an independent, unofficial record.", "records": [ { "id": "documents-01", "title": "CDD meeting book · 2026-04-22", "published_title": "LFE 2026-04-22 Regular Board Meeting Book", "date": "2026-04-22", "date_basis": "Internal PDF meeting date; not proof that the scheduled meeting occurred.", "document_type": "Meeting book", "page_count": 23, "summary": "April budget-hearing materials and February minutes documenting board changes and ratification of the bond issuance.", "source_ids": [ "cdd-packet-2026-04-22" ], "pdf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2026/04/LFE-2026-04-22-Regular-Board-Meeting-Book.1.pdf", "rtf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2026/04/LFE-2026-04-22-Regular-Board-Meeting-Book.1.rtf", "source_page_url": "https://lakefrontestatescdd.org/documents/", "facts": [ { "text": "The board accepted Dovber (Dubi) Blasberg’s resignation and appointed David Neumann by 3–0 votes. Neumann was absent; his oath and seating were deferred until a meeting he attends.", "pages": [ 4 ], "basis": "Minutes: February 18, 2026" }, { "text": "The board voted 3–0 to name Bentzion Herman chair, Jonathan Zion vice chair, and Yitzchok Braun and David Neumann assistant secretaries. Michael McElligott was named secretary and treasurer.", "pages": [ 4, 5 ], "basis": "Minutes: February 18, 2026" }, { "text": "The board ratified the public-financing disclosure and Series 2025 issuance through Resolution 2026-01 by 3–0 votes.", "pages": [ 5, 6 ], "basis": "Minutes: February 18, 2026" }, { "text": "Resolution 2026-02 approved the proposed FY2026–27 budget and set its final-budget hearing for April 22, 2026 at 11 a.m.", "pages": [ 6 ], "basis": "Minutes: February 18, 2026" }, { "text": "The April agenda schedules a final-budget hearing, a meeting-schedule resolution and a landowners’ meeting resolution. This agenda does not establish the April meeting’s votes.", "pages": [ 2 ], "basis": "Agenda" } ], "tables": [], "sections": [ { "label": "B. Proof of Publication", "printed_page": 1, "agenda_pages": [ 2 ] }, { "label": "1. February 18, 2026 Regular Board Meeting", "printed_page": 2, "agenda_pages": [ 2 ] }, { "label": "1. Proof of Publication", "printed_page": 5, "agenda_pages": [ 2 ] }, { "label": "3. Consider Resolution No. 2026-03 – Adopting a Fiscal Year 2026/2027 Final Budget", "printed_page": 6, "agenda_pages": [ 2 ] }, { "label": "1. Consider Resolution No. 2026-04 – Adopting a Fiscal Year 2026/2027 Meeting Schedule…", "printed_page": 14, "agenda_pages": [ 2 ] }, { "label": "2. Consider Resolution No. 2026-05 – Setting a Landowners’ Meeting", "printed_page": 16, "agenda_pages": [ 2 ] } ], "qualifications": [ "Meeting books combine agendas, earlier minutes, proposals and exhibits. Recorded actions are attributed to the date of the enclosed minutes. Many minute copies have blank attestation lines." ], "formats": [ { "format": "PDF", "sha256": "348e9e7edee04f3440e422c45f1ad0a541588446ed0466472084f00ad3175b57", "bytes": 1216521 }, { "format": "RTF", "sha256": "70fee7891a2f304e6ad4a0e21cd9faaaf4bce362dd08bcbfa0ea450a5e9aff46", "bytes": 483178 } ], "review_status": "page-cited-summary", "citation_url": "https://lakefrontokeechobee.com/cdd-records/documents-01/" }, { "id": "documents-02", "title": "CDD meeting book · 2026-02-18", "published_title": "LFE 2026-02-18 Regular Board Meeting Book", "date": "2026-02-18", "date_basis": "Internal PDF meeting date; not proof that the scheduled meeting occurred.", "document_type": "Meeting book", "page_count": 26, "summary": "February budget proposal, public-financing disclosure and December minutes confirming final assessment approvals.", "source_ids": [ "cdd-documents-02" ], "pdf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2026/02/LFE-2026-02-18-Regular-Board-Meeting-Book.pdf", "rtf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2026/02/LFE-2026-02-18-Regular-Board-Meeting-Book.rtf", "source_page_url": "https://lakefrontestatescdd.org/documents/", "facts": [ { "text": "The board approved the Final Supplemental Assessment Methodology Report after updating pricing numbers; the motion passed 3–0.", "pages": [ 4, 5 ], "basis": "Minutes: December 10, 2025" }, { "text": "The board adopted Resolution 2025-14 setting the Series 2025 assessment terms by a 3–0 vote.", "pages": [ 5 ], "basis": "Minutes: December 10, 2025" }, { "text": "The disclosure describes approximately 525 acres and a district established effective April 18, 2023 under Ordinance 2023-7.", "pages": [ 8 ], "basis": "Public-financing disclosure" }, { "text": "The disclosure describes initial landowner voting and a transition to qualified-elector elections after both six years and at least 250 qualified electors. This is the document’s description of the election framework.", "pages": [ 8, 9 ], "basis": "Public-financing disclosure" }, { "text": "The disclosure reports an April 22, 2024 final judgment validating up to $132 million in special assessment bonds. The judgment itself is not attached here.", "pages": [ 9 ], "basis": "Public-financing disclosure" }, { "text": "The disclosure states that $8,990,000 of Series 2025 Assessment Area One bonds were issued on December 23, 2025.", "pages": [ 9 ], "basis": "Public-financing disclosure" }, { "text": "The disclosure distinguishes debt-service assessments from annually determined operations and maintenance assessments and describes tax-roll collection or direct billing.", "pages": [ 11 ], "basis": "Public-financing disclosure" } ], "tables": [], "sections": [ { "label": "B. Proof of Publication", "printed_page": 1, "agenda_pages": [ 2 ] }, { "label": "1. December 10, 2025 Regular Board Meeting", "printed_page": 2, "agenda_pages": [ 2 ] }, { "label": "1. Consider Ratification of Disclosure of Public Financing", "printed_page": 4, "agenda_pages": [ 2 ] }, { "label": "2. Consider Resolution No. 2026-01 – Ratifying Issuance of Series 2025 Bonds", "printed_page": 14, "agenda_pages": [ 2 ] }, { "label": "3. Consider Resolution No. 2026-02 – Adopting a Fiscal Year 2026/2027 Proposed Budget", "printed_page": 16, "agenda_pages": [ 2 ] } ], "qualifications": [ "Meeting books combine agendas, earlier minutes, proposals and exhibits. Recorded actions are attributed to the date of the enclosed minutes. Many minute copies have blank attestation lines." ], "formats": [ { "format": "PDF", "sha256": "dd9169da063476f46b7a28b124f59be98f8a89d26b7254f0b45abdbc27432d52", "bytes": 1586000 }, { "format": "RTF", "sha256": "eb97b6a6f5e4e2faaf447c2812fa98860a92eae7196c4453c1c7dccdcdca0b4b", "bytes": 1023123 } ], "review_status": "page-cited-summary", "citation_url": "https://lakefrontokeechobee.com/cdd-records/documents-02/" }, { "id": "documents-03", "title": "CDD meeting book · 2025-12-10", "published_title": "LFE 2025-12-10 Regular Board Meeting Book", "date": "2025-12-10", "date_basis": "Internal PDF meeting date; not proof that the scheduled meeting occurred.", "document_type": "Meeting book", "page_count": 14, "summary": "December supplemental assessment resolution and November minutes on assessment allocation, the amended budget and the goals report.", "source_ids": [ "cdd-documents-03" ], "pdf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2025/12/LFE-2025-12-10-Regular-Board-Meeting-Book.pdf", "rtf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2025/12/LFE-2025-12-10-Regular-Board-Meeting-Book.rtf", "source_page_url": "https://lakefrontestatescdd.org/documents/", "facts": [ { "text": "Michael McElligott was appointed secretary and treasurer after taking over from Andrew Karmeris; the motion passed 3–0.", "pages": [ 4 ], "basis": "Minutes: November 19, 2025" }, { "text": "The board adopted Resolution 2025-10, changing assessment allocation from front footage to square footage. No public comments were recorded at the assessment hearing.", "pages": [ 5, 6 ], "basis": "Minutes: November 19, 2025" }, { "text": "The board adopted the amended FY2024–25 budget through Resolution 2025-11.", "pages": [ 6 ], "basis": "Minutes: November 19, 2025" }, { "text": "The manager reported that all goals and objectives were accomplished; the board adopted the annual report through Resolution 2025-12. This is the district’s reported performance.", "pages": [ 6 ], "basis": "Minutes: November 19, 2025" }, { "text": "The board approved ancillary Series 2025 agreements through Resolution 2025-13, subject to final staff approval. The quoted heading contains inconsistent resolution and bond-year labels.", "pages": [ 7 ], "basis": "Minutes: November 19, 2025" }, { "text": "The Final Supplemental Assessment Methodology Report is marked “to be distributed under separate cover”; its final tables are not in this 14-page book.", "pages": [ 8 ], "basis": "Missing attachment notice" }, { "text": "The proposed supplemental assessment resolution delegates final pricing updates and lists engineer, methodology and bond-pricing exhibits. Those listed exhibits are not appended to this download.", "pages": [ 9, 11, 14 ], "basis": "Resolution form" } ], "tables": [], "sections": [ { "label": "B. Proof of Publication", "printed_page": 1, "agenda_pages": [ 2 ] }, { "label": "1. November 19, 2025 Regular Board Meeting & Public Hearing", "printed_page": 2, "agenda_pages": [ 2 ] }, { "label": "1. Consider Approval of Final Supplemental Assessment Methodology Report", "printed_page": 6, "agenda_pages": [ 2 ] } ], "qualifications": [ "Final methodology and pricing exhibits are listed but not included. Later disclosure and audit records corroborate the final issuance.", "Meeting books combine agendas, earlier minutes, proposals and exhibits. Recorded actions are attributed to the date of the enclosed minutes. Many minute copies have blank attestation lines." ], "formats": [ { "format": "PDF", "sha256": "0cbcf8d8d13da09f628783513050c26d866c3be75a3e464c04d08faaf5e7f7cc", "bytes": 1893115 }, { "format": "RTF", "sha256": "e04f92f9f39e99e4bc7623238c897b9c532ec0d3d1fdff83f9391790ff4ad729", "bytes": 240665 } ], "review_status": "page-cited-summary", "citation_url": "https://lakefrontokeechobee.com/cdd-records/documents-03/" }, { "id": "documents-04", "title": "CDD meeting book · 2025-11-19", "published_title": "LFE 2025-11-19 Regular Board Meeting & PH Book", "date": "2025-11-19", "date_basis": "Internal PDF meeting date; not proof that the scheduled meeting occurred.", "document_type": "Meeting book", "page_count": 26, "summary": "November assessment-hearing materials and October minutes approving the engineer report and bond delegation.", "source_ids": [ "cdd-documents-04" ], "pdf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2025/11/LFE-2025-11-19-Regular-Board-Meeting-PH-Book.1.pdf", "rtf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2025/11/LFE-2025-11-19-Regular-Board-Meeting-PH-Book.1.rtf", "source_page_url": "https://lakefrontestatescdd.org/documents/", "facts": [ { "text": "The board approved the First Supplemental Engineer’s Report and adopted Series 2025 delegation Resolution 2025-09.", "pages": [ 4, 5 ], "basis": "Minutes: October 22, 2025" }, { "text": "The affidavit identifies October 22 and October 29, 2025 publication of the assessment-hearing notice.", "pages": [ 7 ], "basis": "Publication affidavit" }, { "text": "The November agenda schedules the assessment hearing, amended FY2024–25 budget, goals annual report and ancillary bond documents. Subsequent minutes in the December book record outcomes.", "pages": [ 2 ], "basis": "Agenda" } ], "tables": [], "sections": [ { "label": "B. Proof of Publication", "printed_page": 1, "agenda_pages": [ 2 ] }, { "label": "1. October 22, 2025 Regular Board Meeting", "printed_page": 3, "agenda_pages": [ 2 ] }, { "label": "1. Proof of Publication", "printed_page": 5, "agenda_pages": [ 2 ] }, { "label": "5. Consider Resolution No. 2025-10 – Adopting Authorizes the Project, the Intent to Levy Non-Ad Valorem Assessments; Intent to Utilize Chapter 197, F.S. for the Levy, Collection and the Enforcement of Non-Ad Valorem Assessments; and the Adoption of a Final Assessment Roll, Pursuant to Chapters 170 and 190, F.S", "printed_page": 6, "agenda_pages": [ 2 ] }, { "label": "1. Consider Resolution No. 2025-11 – Adopting a Fiscal Year 2024/2025 Amended Budget", "printed_page": 16, "agenda_pages": [ 2 ] }, { "label": "2. Consider Resolution No. 2025-12 – Goals and Objectives Annual Report", "printed_page": 20, "agenda_pages": [ 2 ] }, { "label": "3. Consider Resolution No. 2025-13 – Approving Ancillary Documents for Series 2025 Bonds.", "printed_page": 23, "agenda_pages": [ 2 ] } ], "qualifications": [ "Meeting books combine agendas, earlier minutes, proposals and exhibits. Recorded actions are attributed to the date of the enclosed minutes. Many minute copies have blank attestation lines." ], "formats": [ { "format": "PDF", "sha256": "d15ba68247609af4413fd386cc5e5ac18b27fde2ac6de4ea8cfaef1a983bdcc6", "bytes": 1301603 }, { "format": "RTF", "sha256": "7bacaf3f86bc3cace4c9ed437a0ba17ade30fb974fcbec9649eb950156e884a6", "bytes": 1150682 } ], "review_status": "page-cited-summary", "citation_url": "https://lakefrontokeechobee.com/cdd-records/documents-04/" }, { "id": "documents-05", "title": "CDD meeting book · 2025-10-22", "published_title": "LFE 2025-10-22 Regular Board Meeting Book", "date": "2025-10-22", "date_basis": "Internal PDF meeting date; not proof that the scheduled meeting occurred.", "document_type": "Meeting book", "page_count": 85, "summary": "October bond delegation forms, a July-dated engineering estimate and September minutes replacing earlier assessments.", "source_ids": [ "cdd-documents-05" ], "pdf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2025/10/LFE-2025-10-22-Regular-Board-Meeting-Book.1.pdf", "rtf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2025/10/LFE-2025-10-22-Regular-Board-Meeting-Book.1.rtf", "source_page_url": "https://lakefrontestatescdd.org/documents/", "facts": [ { "text": "The board adopted the FY2025–26 meeting schedule, reset budget hearing and extension of supervisor terms under Resolutions 2025-03 through 2025-05.", "pages": [ 5, 6 ], "basis": "Minutes: September 25, 2025" }, { "text": "The board approved preliminary amended master and supplemental assessment reports in draft substantial final form.", "pages": [ 6 ], "basis": "Minutes: September 25, 2025" }, { "text": "Resolution 2025-06 rescinded Resolutions 2024-01, 2024-02 and 2024-04 and declared assessments using exhibits still in draft substantial form.", "pages": [ 6, 7 ], "basis": "Minutes: September 25, 2025" }, { "text": "The board set the November 19 assessment hearing and adopted the FY2025–26 final budget through Resolution 2025-08.", "pages": [ 7, 8 ], "basis": "Minutes: September 25, 2025" }, { "text": "The engineering attachment is dated July 7, 2025. Its product table describes 196 residential homes and 209,836 commercial square feet. Later methodology and budget tables use 199 homes.", "pages": [ 9 ], "basis": "Engineer’s estimate" }, { "text": "The July-dated engineer table lists $28,560,055 including contingency for delivering Assessment Area One. This is an estimate allocated between residential and commercial uses, not spending or bond proceeds.", "pages": [ 10 ], "basis": "Engineer’s estimate" }, { "text": "The historical permit table lists Phase 1A water distribution approval on February 28, 2024, sewer collection on July 12, 2024, sewer system on August 15, 2024 and water-main-to-site on August 13, 2024. FDOT Turn Lane 2 access is shown as pending.", "pages": [ 10 ], "basis": "Engineer’s permit table" }, { "text": "The report contemplates developer retention of eligible impact-fee credits with consideration to the district through improvements, land, assessment prepayment or other consideration.", "pages": [ 11 ], "basis": "Engineer’s report" } ], "tables": [], "sections": [ { "label": "B. Proof of Publication", "printed_page": 1, "agenda_pages": [ 2 ] }, { "label": "1. September 25, 2025 Regular Board Meeting & Public Hearing", "printed_page": 3, "agenda_pages": [ 2 ] }, { "label": "1. Consider Approval of First Supplemental Engineer’s Report", "printed_page": 7, "agenda_pages": [ 2 ] }, { "label": "2. Consider Resolution No. 2025-09 – Delegation Resolution", "printed_page": 18, "agenda_pages": [ 2 ] } ], "qualifications": [ "The enclosed engineer report is dated July 7, 2025. Its 196-home mix and $28,560,055 estimate differ from the September methodology’s 199 homes and $28,685,055 estimate. Preserve each version’s date and scope.", "Meeting books combine agendas, earlier minutes, proposals and exhibits. Recorded actions are attributed to the date of the enclosed minutes. Many minute copies have blank attestation lines." ], "formats": [ { "format": "PDF", "sha256": "d0d39fc66795f9255fb112c17bb4105125147f18e5a46adf6a362e112e75143c", "bytes": 910111 }, { "format": "RTF", "sha256": "1d0e53f46c5181bc5230c058ccf58ba1892150bdeab4d547fb69290c77ffe7ef", "bytes": 2811945 } ], "review_status": "page-cited-summary", "citation_url": "https://lakefrontokeechobee.com/cdd-records/documents-05/" }, { "id": "documents-06", "title": "CDD meeting book · 2025-09-25", "published_title": "LFE 2024-09-25 Regular Board Meeting & PH Book", "date": "2025-09-25", "date_basis": "Internal PDF meeting date; not proof that the scheduled meeting occurred.", "document_type": "Meeting book", "page_count": 53, "summary": "September preliminary assessment methodology, proposed bond sizing, budget materials and earlier board-change records.", "source_ids": [ "cdd-documents-06" ], "pdf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2025/09/LFE-2024-09-25-Regular-Board-Meeting-PH-Book.1.pdf", "rtf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2025/09/LFE-2024-09-25-Regular-Board-Meeting-PH-Book.1.rtf", "source_page_url": "https://lakefrontestatescdd.org/documents/", "facts": [ { "text": "Jason Weg’s July 9, 2025 letter resigns from the district board effective immediately.", "pages": [ 4 ], "basis": "Resignation letter" }, { "text": "The board accepted Menachem (Mark) Raksin’s Seat 4 resignation and appointed Yitzchok Braun.", "pages": [ 5, 6 ], "basis": "Minutes: March 19, 2025" }, { "text": "The board approved the proposed FY2025–26 budget and draft substantial-form supplemental engineer and methodology reports. The delegation resolution was tabled to April 9.", "pages": [ 6 ], "basis": "Minutes: March 19, 2025" }, { "text": "The board moved future meetings to the project site at 11 a.m. and reset the budget-hearing details accordingly.", "pages": [ 7 ], "basis": "Minutes: March 19, 2025" }, { "text": "Residential benefit is allocated by unit size, with Emerald as one equivalent residential unit. Commercial allocations use 1,000-square-foot units.", "pages": [ 17 ], "basis": "Preliminary methodology" }, { "text": "The master plan contains 272 townhomes, 162 duplex units, 144 Ranch, 404 Emerald, 213 Luxor and 105 Majestic homes, totaling 1,300 units.", "pages": [ 19 ], "basis": "Preliminary methodology" }, { "text": "The master tables estimate $121,548,650 in project costs and model $135 million in bonds at 7.50% over 30 years, leaving $110,498,268 of construction funds. These are planning assumptions.", "pages": [ 21, 22 ], "basis": "Preliminary methodology" }, { "text": "The supplemental table estimates $28,685,055 of Series 2025 project costs, including $500,000 for wetland basins.", "pages": [ 35 ], "basis": "Preliminary methodology" }, { "text": "Preliminary Series 2025 sizing models $9,055,000 par, $668,383 reserve, $278,441 capitalized interest, $381,100 issuance costs and $7,727,076 construction funds, at 6.15%. Final issuance differs.", "pages": [ 36 ], "basis": "Preliminary methodology" }, { "text": "The supplemental tables use 199 residential units and approximately 209,836 commercial square feet, with annual debt assessments grossed up for collection fees and early-payment discounts.", "pages": [ 37, 39, 40 ], "basis": "Preliminary methodology" } ], "tables": [], "sections": [ { "label": "B. Proof of Publication", "printed_page": 1, "agenda_pages": [ 2 ] }, { "label": "C. Accept Board Member Resignation", "printed_page": 2, "agenda_pages": [ 2 ] }, { "label": "1. March 19, 2024 Regular Board Meeting", "printed_page": 3, "agenda_pages": [ 2 ] }, { "label": "1. Consider Resolution No. 2025-03 – Adopting a Fiscal Year 2025/2026 Meeting Schedule", "printed_page": 6, "agenda_pages": [ 2 ] }, { "label": "2. Consider Resolution No. 2025-04 – Amending Resolution 2025-01 and Resetting the Public Hearing to Consider the Fiscal Year 2025/2026 Final Budget", "printed_page": 8, "agenda_pages": [ 2 ] }, { "label": "3. Consider Resolution No. 2025-05 – Extending Terms of Office", "printed_page": 10, "agenda_pages": [ 2 ] }, { "label": "4. Consider Approval of Preliminary Amended and Restated Master Methodology Report", "printed_page": 12, "agenda_pages": [ 2 ] }, { "label": "5. Consider Approval of Preliminary Supplemental Methodology Report", "printed_page": 26, "agenda_pages": [ 2 ] }, { "label": "6. Consider Resolution No. 2025-06 – Rescinding Prior Levy & Declaring Assessments", "printed_page": 39, "agenda_pages": [ 2 ] }, { "label": "7. Consider Resolution No. 2025-07 – Setting Assessment Hearing", "printed_page": 42, "agenda_pages": [ 2 ] }, { "label": "1. Proof of Publication", "printed_page": 44, "agenda_pages": [ 2 ] }, { "label": "3. Consider Resolution No. 2025-08 – Adopting a Fiscal Year 2025/2026 Final Budget", "printed_page": 46, "agenda_pages": [ 2 ] } ], "qualifications": [ "Publisher title and filename use 2024; the PDF cover and agenda say 2025-09-25. This register uses the internal date.", "Meeting books combine agendas, earlier minutes, proposals and exhibits. Recorded actions are attributed to the date of the enclosed minutes. Many minute copies have blank attestation lines." ], "formats": [ { "format": "PDF", "sha256": "e89640c7a8ac9cc295f2d67eedd888f0d357b69dcea636da4a2f6d9d98b7692d", "bytes": 7427336 }, { "format": "RTF", "sha256": "a1f658c5915e03f6afe0b73aafd531ba32a2e6136f771ea37824d5621e166b85", "bytes": 4929129 } ], "review_status": "page-cited-summary", "citation_url": "https://lakefrontokeechobee.com/cdd-records/documents-06/" }, { "id": "documents-07", "title": "CDD meeting book · 2025-08-21", "published_title": "LFE 2024-08-21 Regular Board Meeting Book", "date": "2025-08-21", "date_basis": "Internal PDF meeting date; not proof that the scheduled meeting occurred.", "document_type": "Meeting book", "page_count": 13, "summary": "August agenda, July resignation and repeated March minutes; publisher labels incorrectly use 2024.", "source_ids": [ "cdd-packet-2025-08-21" ], "pdf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2025/08/LFE-2024-08-21-Regular-Board-Meeting-Book.pdf", "rtf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2025/08/LFE-2024-08-21-Regular-Board-Meeting-Book.rtf", "source_page_url": "https://lakefrontestatescdd.org/documents/", "facts": [ { "text": "The packet includes Jason Weg’s July 9, 2025 resignation effective immediately.", "pages": [ 4 ], "basis": "Resignation letter" }, { "text": "The enclosed March minutes record Mark Raksin’s resignation and Yitzchok Braun’s Seat 4 appointment, plus approval of draft supplemental reports.", "pages": [ 5, 6 ], "basis": "Minutes: March 19, 2025" }, { "text": "The March minutes table the bond delegation resolution to April 9, 2025.", "pages": [ 6 ], "basis": "Minutes: March 19, 2025" }, { "text": "The August agenda proposes a meeting schedule, resetting the budget hearing and extending supervisor terms. Repeated March minutes do not establish August outcomes.", "pages": [ 2 ], "basis": "Agenda" } ], "tables": [], "sections": [ { "label": "B. Proof of Publication", "printed_page": 1, "agenda_pages": [ 2 ] }, { "label": "C. Accept Board Member Resignation", "printed_page": 2, "agenda_pages": [ 2 ] }, { "label": "1. March 19, 2024 Regular Board Meeting", "printed_page": 3, "agenda_pages": [ 2 ] }, { "label": "1. Consider Resolution No. 2025-03 – Adopting a Fiscal Year 2025/2026 Meeting Schedule", "printed_page": 6, "agenda_pages": [ 2 ] }, { "label": "2. Consider Resolution No. 2025-04 – Amending Resolution 2025-01 and Resetting the Public Hearing to Consider the Fiscal Year 2025/2026 Final Budget", "printed_page": 8, "agenda_pages": [ 2 ] }, { "label": "3. Consider Resolution No. 2025-05 – Extending Terms of Office", "printed_page": 10, "agenda_pages": [ 2 ] } ], "qualifications": [ "Publisher title and filename use 2024; the PDF cover and agenda say 2025-08-21. This register uses the internal date.", "Meeting books combine agendas, earlier minutes, proposals and exhibits. Recorded actions are attributed to the date of the enclosed minutes. Many minute copies have blank attestation lines." ], "formats": [ { "format": "PDF", "sha256": "77168e5967d9fa4fa6cfd259482aab443153c78a78fb748a72135e356a828846", "bytes": 3366968 }, { "format": "RTF", "sha256": "e6deb0fca7eecaaebd65188026e185851fb369fe2ea4f3b0bbccba1b017fdefe", "bytes": 1368777 } ], "review_status": "page-cited-summary", "citation_url": "https://lakefrontokeechobee.com/cdd-records/documents-07/" }, { "id": "documents-08", "title": "CDD meeting book · 2025-07-16", "published_title": "LFE 2024-07-16 Regular Board Meeting & Public Hearing Book", "date": "2025-07-16", "date_basis": "Internal PDF meeting date; not proof that the scheduled meeting occurred.", "document_type": "Meeting book", "page_count": 20, "summary": "July budget-hearing agenda, resignation and March minutes; publisher labels incorrectly use 2024.", "source_ids": [ "cdd-documents-08" ], "pdf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2025/07/LFE-2024-07-16-Regular-Board-Meeting-Public-Hearing-Book.1.pdf", "rtf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2025/07/LFE-2024-07-16-Regular-Board-Meeting-Public-Hearing-Book.1.rtf", "source_page_url": "https://lakefrontestatescdd.org/documents/", "facts": [ { "text": "The packet includes Jason Weg’s July 9, 2025 resignation letter.", "pages": [ 4 ], "basis": "Resignation letter" }, { "text": "The book repeats March minutes on the proposed budget, draft reports, tabled bond delegation, Braun’s appointment and changed meeting arrangements.", "pages": [ 5, 6, 7 ], "basis": "Minutes: March 19, 2025" }, { "text": "The July agenda proposes resetting the budget hearing, extending terms and considering the final budget. Agenda text alone does not show adoption.", "pages": [ 2 ], "basis": "Agenda" } ], "tables": [], "sections": [ { "label": "B. Proof of Publication", "printed_page": 1, "agenda_pages": [ 2 ] }, { "label": "C. Accept Board Member Resignation", "printed_page": 2, "agenda_pages": [ 2 ] }, { "label": "1. March 19, 2024 Regular Board Meeting", "printed_page": 3, "agenda_pages": [ 2 ] }, { "label": "1. Consider Resolution No. 2025-03 – Adopting a Fiscal Year 2025/2026 Meeting Schedule", "printed_page": 6, "agenda_pages": [ 2 ] }, { "label": "2. Consider Resolution No. 2025-04 – Amending Resolution 2025-01 and Resetting the Public Hearing to Consider the Fiscal Year 2025/2026 Final Budget", "printed_page": 8, "agenda_pages": [ 2 ] }, { "label": "3. Consider Resolution No. 2025-05 – Extending Terms of Office", "printed_page": 10, "agenda_pages": [ 2 ] }, { "label": "1. Proof of Publication", "printed_page": 12, "agenda_pages": [ 2 ] }, { "label": "3. Consider Resolution No. 2025-06 – Adopting a Fiscal Year 2025/2026 Final Budget", "printed_page": 13, "agenda_pages": [ 2 ] } ], "qualifications": [ "Publisher title and filename use 2024; the PDF cover and agenda say 2025-07-16. This register uses the internal date.", "Meeting books combine agendas, earlier minutes, proposals and exhibits. Recorded actions are attributed to the date of the enclosed minutes. Many minute copies have blank attestation lines." ], "formats": [ { "format": "PDF", "sha256": "decd061fa8d05db69b391c4504b76c4c14195fcc1d3c2f4debaff0159458bdda", "bytes": 3643059 }, { "format": "RTF", "sha256": "aeee07301832b2d72d548e5468d2b3fd56c4e6a20ffba246105cc3b1924b3c87", "bytes": 1630789 } ], "review_status": "page-cited-summary", "citation_url": "https://lakefrontokeechobee.com/cdd-records/documents-08/" }, { "id": "documents-09", "title": "CDD meeting book · 2025-04-09", "published_title": "LFE 2025-04-09 Regular Board Meeting Book", "date": "2025-04-09", "date_basis": "Internal PDF meeting date; not proof that the scheduled meeting occurred.", "document_type": "Meeting book", "page_count": 197, "summary": "April financing forms and preliminary offering material with blank pricing tables, plus March minutes.", "source_ids": [ "cdd-packet-2025-04-09" ], "pdf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2025/04/LFE-2024-04-09-Regular-Board-Meeting-Book-1.pdf", "rtf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2025/04/LFE-2024-04-09-Regular-Board-Meeting-Book-1.rtf", "source_page_url": "https://lakefrontestatescdd.org/documents/", "facts": [ { "text": "The March minutes record a proposed budget, draft report approvals, Braun’s appointment and a decision to table the bond delegation until April 9.", "pages": [ 4, 5, 6 ], "basis": "Minutes: March 19, 2025" }, { "text": "The April agenda presents the Series 2025 delegation resolution and related financing forms for consideration.", "pages": [ 2 ], "basis": "Agenda" }, { "text": "Draft bond-counsel material refers to an April 22, 2024 validation judgment. This is a reference to the proceeding, not the judgment itself.", "pages": [ 96, 97 ], "basis": "Draft bond-counsel form" }, { "text": "The preliminary offering material uses $110,498,268 for the infrastructure cost estimate.", "pages": [ 156 ], "basis": "Preliminary offering material" }, { "text": "Assessment, bond-debt and homeowners-association cost tables contain placeholders. Those blanks do not establish final charges.", "pages": [ 158, 164 ], "basis": "Preliminary offering material" } ], "tables": [], "sections": [ { "label": "B. Proof of Publication", "printed_page": 1, "agenda_pages": [ 2 ] }, { "label": "1. March 19, 2024 Regular Board Meeting", "printed_page": 2, "agenda_pages": [ 2 ] }, { "label": "1. Consider Resolution No. 2025-02 – Delegation Resolution", "printed_page": 5, "agenda_pages": [ 2 ] } ], "qualifications": [ "Preliminary offering material contains placeholders and is separate from the final December 2025 offering document.", "Cover and publisher title say April 9, 2025; the download filename contains 2024-04-09.", "Meeting books combine agendas, earlier minutes, proposals and exhibits. Recorded actions are attributed to the date of the enclosed minutes. Many minute copies have blank attestation lines." ], "formats": [ { "format": "PDF", "sha256": "60f0ca2f5a6cba8b0fecb09e142d143d36d834b3791e34f477b989688c5090a4", "bytes": 5181090 }, { "format": "RTF", "sha256": "7024982cb627fc47244ada03972568d163e5fc517374bd4f616193a4722bdef5", "bytes": 2902099 } ], "review_status": "page-cited-summary", "citation_url": "https://lakefrontokeechobee.com/cdd-records/documents-09/" }, { "id": "documents-10", "title": "CDD meeting book · 2025-03-19", "published_title": "LFE 2024-03-19 Regular Board Meeting Book", "date": "2025-03-19", "date_basis": "Internal PDF meeting date; not proof that the scheduled meeting occurred.", "document_type": "Meeting book", "page_count": 95, "summary": "March budget and financing proposals, with September 2024 minutes on appointments, budgets and district goals.", "source_ids": [ "cdd-documents-10" ], "pdf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2025/03/LFE-2024-03-19-Regular-Board-Meeting-Book.2.pdf", "rtf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2025/03/LFE-2024-03-19-Regular-Board-Meeting-Book.2.rtf", "source_page_url": "https://lakefrontestatescdd.org/documents/", "facts": [ { "text": "The board accepted Matthew Meisels’s resignation and appointed Bentzion Herman to Seat 3. Herman was absent, so no oath was administered. This seat label differs from the later contact-page listing.", "pages": [ 4 ], "basis": "Minutes: September 11, 2024" }, { "text": "The board adopted the FY2024–25 final budget through Resolution 2024-08.", "pages": [ 5 ], "basis": "Minutes: September 11, 2024" }, { "text": "The board approved the FY2025 budget funding agreement, goals and objectives under Resolution 2024-09, and amended FY2023–24 budget under Resolution 2024-10.", "pages": [ 6 ], "basis": "Minutes: September 11, 2024" }, { "text": "The March 2025 agenda proposes the next budget, supplemental reports and bond delegation. Subsequent March minutes show the delegation item was tabled.", "pages": [ 2 ], "basis": "Agenda" } ], "tables": [], "sections": [ { "label": "B. Proof of Publication", "printed_page": 1, "agenda_pages": [ 2 ] }, { "label": "1. September 11, 2024 Regular Board Meeting & Public Hearing", "printed_page": 2, "agenda_pages": [ 2 ] }, { "label": "1. Consider Resolution No. 2025-01 – Adopting a Fiscal Year 2025/2026 Proposed Budget", "printed_page": 6, "agenda_pages": [ 2 ] }, { "label": "2. Consider Approval of the Supplemental Engineer’s Report", "printed_page": 13, "agenda_pages": [ 2 ] }, { "label": "3. Consider Approval of Preliminary First Supplemental Special Assessment Methodology Report", "printed_page": 14, "agenda_pages": [ 2 ] }, { "label": "4. Consider Resolution No. 2025-02 – Delegation Resolution", "printed_page": 27, "agenda_pages": [ 2 ] } ], "qualifications": [ "The historical minutes label Herman’s appointment Seat 3; the later district contact page lists him in Seat 2. This collection does not explain the numbering difference.", "Publisher title and filename use 2024; the PDF cover and agenda say 2025-03-19. This register uses the internal date.", "Meeting books combine agendas, earlier minutes, proposals and exhibits. Recorded actions are attributed to the date of the enclosed minutes. Many minute copies have blank attestation lines." ], "formats": [ { "format": "PDF", "sha256": "700867918ac67d55d888a73a1162a2f2f08fbce6666cd3eef554d60e72159da1", "bytes": 2086847 }, { "format": "RTF", "sha256": "691cba0ab3390fb8c7883dc331338c48fc94a5ee8298081ed34ef76fc973db45", "bytes": 1432156 } ], "review_status": "page-cited-summary", "citation_url": "https://lakefrontokeechobee.com/cdd-records/documents-10/" }, { "id": "documents-11", "title": "CDD meeting book · 2024-09-11", "published_title": "LFE 2024-09-11 Regular Board Meeting Book", "date": "2024-09-11", "date_basis": "Internal PDF meeting date; not proof that the scheduled meeting occurred.", "document_type": "Meeting book", "page_count": 27, "summary": "September final-budget materials, goals and amended budget, with July board-appointment minutes.", "source_ids": [ "cdd-documents-11" ], "pdf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2024/09/LFE-2024-09-11-Regular-Board-Meeting-PH-Book.5.pdf", "rtf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2024/09/LFE-2024-09-11-Regular-Board-Meeting-PH-Book.5.rtf", "source_page_url": "https://lakefrontestatescdd.org/documents/", "facts": [ { "text": "The board accepted Chaim Meisels’s resignation and appointed Jonathan Zion to Seat 1. Zion was absent from the meeting.", "pages": [ 6 ], "basis": "Minutes: July 11, 2024" }, { "text": "The board approved the proposed FY2024–25 budget and meeting schedule, setting the budget hearing for September 11. The officer-election resolution was tabled.", "pages": [ 7 ], "basis": "Minutes: July 11, 2024" }, { "text": "Counsel discussed ethics-course requirements; the manager said goals would be on the September agenda.", "pages": [ 8 ], "basis": "Minutes: July 11, 2024" }, { "text": "The September agenda includes a final-budget hearing, funding agreement, goals and amended prior-year budget.", "pages": [ 2 ], "basis": "Agenda" } ], "tables": [], "sections": [ { "label": "B. Proof of Publication", "printed_page": 1, "agenda_pages": [ 2 ] }, { "label": "C. Consider Resignations and Appointments to Board Vacancies", "printed_page": 3, "agenda_pages": [ 2 ] }, { "label": "1. July 11, 2024 Regular Board Meeting", "printed_page": 4, "agenda_pages": [ 2 ] }, { "label": "1. Proof of Publication", "printed_page": 7, "agenda_pages": [ 2 ] }, { "label": "3. Consider Resolution No. 2024-08 – Adopting a Fiscal Year 2024/2025 Final Budget", "printed_page": 9, "agenda_pages": [ 2 ] }, { "label": "1. Consider Approval of Budget Funding Agreement Fiscal Year 2025", "printed_page": 15, "agenda_pages": [ 2 ] }, { "label": "2. Consider Resolution No. 2024-09 – Adopting Goals and Objectives", "printed_page": 19, "agenda_pages": [ 2 ] }, { "label": "3. Consider Resolution No. 2024-10 – Adopting a Fiscal Year 2023/2024 Amended Budget", "printed_page": 22, "agenda_pages": [ 2 ] } ], "qualifications": [ "Meeting books combine agendas, earlier minutes, proposals and exhibits. Recorded actions are attributed to the date of the enclosed minutes. Many minute copies have blank attestation lines." ], "formats": [ { "format": "PDF", "sha256": "b2d85d4539efeb325c90271b61e0e7016ebabe28600b06e26f13d7831172a536", "bytes": 4924257 }, { "format": "RTF", "sha256": "ae9201b8a7e508d6a2cd6dfb3f996289f7e90e020ddb0773458ff0b2235a694b", "bytes": 1113000 } ], "review_status": "page-cited-summary", "citation_url": "https://lakefrontokeechobee.com/cdd-records/documents-11/" }, { "id": "documents-12", "title": "CDD meeting book · 2024-07-11", "published_title": "LFE 2024-07-11 Regular Board Meeting Book", "date": "2024-07-11", "date_basis": "Internal PDF meeting date; not proof that the scheduled meeting occurred.", "document_type": "Meeting book", "page_count": 18, "summary": "July proposed-budget materials and March minutes documenting the earlier assessment levy.", "source_ids": [ "cdd-documents-12" ], "pdf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2024/07/LFE-2024-07-11-Regular-Board-Meeting-Book.pdf", "rtf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2024/07/LFE-2024-07-11-Regular-Board-Meeting-Book.rtf", "source_page_url": "https://lakefrontestatescdd.org/documents/", "facts": [ { "text": "The March minutes record the assessment hearing and adoption of Resolution 2024-04 authorizing the project and levying special assessments.", "pages": [ 4, 5, 6 ], "basis": "Minutes: March 27, 2024" }, { "text": "The board delegated authority to Jason Weg to sign the February 21 minutes and Resolution 2024-04.", "pages": [ 6 ], "basis": "Minutes: March 27, 2024" }, { "text": "The July agenda includes the proposed FY2024–25 budget, meeting schedule and discussion of recent legislation.", "pages": [ 2 ], "basis": "Agenda" } ], "tables": [], "sections": [ { "label": "B. Proof of Publication", "printed_page": 1, "agenda_pages": [ 2 ] }, { "label": "1. March 27, 2024 Regular Board Meeting", "printed_page": 4, "agenda_pages": [ 2 ] }, { "label": "1. Consider Resolution No. 2024-05 – Adopting a Fiscal Year 2024/2025 Proposed Budget", "printed_page": 6, "agenda_pages": [ 2 ] }, { "label": "2. Consider Resolution No. 2024-06 – Adopting a Fiscal Year 2024/2025 Meeting Schedule…", "printed_page": 13, "agenda_pages": [ 2 ] }, { "label": "3. Discussion Regarding Recently Enacted 2024 Legislation", "printed_page": 15, "agenda_pages": [ 2 ] } ], "qualifications": [ "Meeting books combine agendas, earlier minutes, proposals and exhibits. Recorded actions are attributed to the date of the enclosed minutes. Many minute copies have blank attestation lines." ], "formats": [ { "format": "PDF", "sha256": "6ce5231c5127fb56db1dc26001ab2ae635a15cd117c9650b587a1c1e13d58970", "bytes": 4157629 }, { "format": "RTF", "sha256": "dfbdde3ca4f85d15c08a2588bec1385b6d170ca0f3c0fcaae6616527deedf0c5", "bytes": 486416 } ], "review_status": "page-cited-summary", "citation_url": "https://lakefrontokeechobee.com/cdd-records/documents-12/" }, { "id": "documents-13", "title": "CDD meeting book · 2024-03-27", "published_title": "LFE 2024-03-27 Regular Board Meeting & PH Book", "date": "2024-03-27", "date_basis": "Internal PDF meeting date; not proof that the scheduled meeting occurred.", "document_type": "Meeting book", "page_count": 205, "summary": "March assessment-hearing book with February minutes, engineering estimates, permits and development-history exhibits.", "source_ids": [ "cdd-packet-2024-03-27-history" ], "pdf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2024/03/LFE-2024-03-27-Regular-Board-Meeting-PH-Book.pdf", "rtf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2024/03/LFE-2024-03-27-Regular-Board-Meeting-PH-Book.rtf", "source_page_url": "https://lakefrontestatescdd.org/documents/", "facts": [ { "text": "The board approved the master methodology in substantial form and adopted Resolution 2024-01 declaring assessments.", "pages": [ 6, 7 ], "basis": "Minutes: February 21, 2024" }, { "text": "The board set a March 27 assessment hearing and elected officers, replacing Michelle Krizen with Andrew Karmeris as secretary and treasurer.", "pages": [ 7, 8 ], "basis": "Minutes: February 21, 2024" }, { "text": "The notice describes a $121,548,095 capital plan and assessments intended to retire up to $150 million in debt. These notice figures do not establish debt issued.", "pages": [ 3 ], "basis": "Hearing notice" }, { "text": "The table totals $110,498,268 before contingency and $121,548,095 after 10% contingency. It allocates $47,172,783, $22,124,619, $17,178,263 and $24,022,603 across four infrastructure phases.", "pages": [ 42 ], "basis": "Engineer’s estimate" }, { "text": "The estimate excludes lot grading and home construction, limits electrical financing to undergrounding, and conditions land-acquisition financing on appraisal and public-purpose use.", "pages": [ 42, 43 ], "basis": "Engineer’s scope notes" }, { "text": "Recitals trace the earlier G. Harvey project and the change to Lakefront Estates. They use January 10, 2023 for rezoning approval; county planning records separately give January 23 as the ordinance-adoption date.", "pages": [ 126 ], "basis": "Development-agreement recital" } ], "tables": [], "sections": [ { "label": "B. Proof of Publication", "printed_page": 1, "agenda_pages": [ 2 ] }, { "label": "1. February 21, 2024 Regular Board Meeting", "printed_page": 4, "agenda_pages": [ 2 ] }, { "label": "1. Proof of Publication", "printed_page": 7, "agenda_pages": [ 2 ] }, { "label": "5. Consider Resolution No. 2024-04 – Authorizes the Project, the Intent to Levy Non-Ad Valorem Assessments; Intent to Utilize Chapter 197, F.S. for the Levy, Collection and the Enforcement of Non-Ad Valorem Assessments; and the Adoption of a Final Assessment Roll, Pursuant to Chapters 170 and 190, F.S", "printed_page": 10, "agenda_pages": [ 2 ] } ], "qualifications": [ "The notice, engineer report and assessment forms use differing cost totals and report-date labels. The $150 million notice, $135 million planning model and $132 million authorization are distinct from the $8.99 million issued.", "Meeting books combine agendas, earlier minutes, proposals and exhibits. Recorded actions are attributed to the date of the enclosed minutes. Many minute copies have blank attestation lines." ], "formats": [ { "format": "PDF", "sha256": "7b5fd569fe5bf6558016cff3a9b12fd7d3da37990da8aa53b80d2f1571d48e4e", "bytes": 37323355 }, { "format": "RTF", "sha256": "be92eca8f9aee69eb2982f72c25dc19977b817dbd43a586ff07aa2624972da08", "bytes": 85922304 } ], "review_status": "page-cited-summary", "citation_url": "https://lakefrontokeechobee.com/cdd-records/documents-13/" }, { "id": "documents-14", "title": "CDD meeting book · 2024-02-21", "published_title": "LFE 2024-02-21 Regular Board Meeting Book", "date": "2024-02-21", "date_basis": "Internal PDF meeting date; not proof that the scheduled meeting occurred.", "document_type": "Meeting book", "page_count": 28, "summary": "February assessment proposals and December 2023 minutes documenting authorization, funding and auditor selection.", "source_ids": [ "cdd-documents-14" ], "pdf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2024/02/LFE-2024-02-21-Regular-Board-Meeting-Book.a.pdf", "rtf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2024/02/LFE-2024-02-21-Regular-Board-Meeting-Book.a.rtf", "source_page_url": "https://lakefrontestatescdd.org/documents/", "facts": [ { "text": "The December minutes record Jason Weg’s oath of office.", "pages": [ 4 ], "basis": "Minutes: December 20, 2023" }, { "text": "The board adopted the amended FY2022–23 budget and approved a financing-team funding agreement in substantial form, with final review and execution delegated to the chair.", "pages": [ 5 ], "basis": "Minutes: December 20, 2023" }, { "text": "The board approved the preliminary engineer report in substantial final form for validation proceedings, using a $121,548,095 estimate.", "pages": [ 6 ], "basis": "Minutes: December 20, 2023" }, { "text": "The board adopted Resolution 2023-30 authorizing up to $132 million of bonds and beginning validation proceedings.", "pages": [ 7 ], "basis": "Minutes: December 20, 2023" }, { "text": "Grau & Associates was the sole audit proposer and selected for FY2023–25 with two optional years. Quoted annual fees were $3,400, $3,500, $3,600, $3,700 and $3,800, subject to adjustment if debt was issued.", "pages": [ 7, 8 ], "basis": "Minutes: December 20, 2023" } ], "tables": [], "sections": [ { "label": "B. Proof of Publication", "printed_page": 1, "agenda_pages": [ 2 ] }, { "label": "1. December 20, 2023 Regular Board Meeting", "printed_page": 2, "agenda_pages": [ 2 ] }, { "label": "1. Consider Approval of Master Special Assessment Methodology Report", "printed_page": 7, "agenda_pages": [ 2 ] }, { "label": "2. Consider Resolution No. 2024-01 – Declaring Assessments", "printed_page": 21, "agenda_pages": [ 2 ] }, { "label": "3. Consider Resolution No. 2024-02 – Setting a Public Hearing on Assessments", "printed_page": 24, "agenda_pages": [ 2 ] }, { "label": "4. Consider Resolution No. 2024-03 – Electing District Officers", "printed_page": 26, "agenda_pages": [ 2 ] } ], "qualifications": [ "Meeting books combine agendas, earlier minutes, proposals and exhibits. Recorded actions are attributed to the date of the enclosed minutes. Many minute copies have blank attestation lines." ], "formats": [ { "format": "PDF", "sha256": "29e0afa1c666cb99eabb47e1253dbf3d099de2f88fa81df70f846a5ec4b436dd", "bytes": 6554261 }, { "format": "RTF", "sha256": "d91278bce39cf868f2033bfbd2ee95078cccaf8c1e927893fe238cca32cdf0ad", "bytes": 18206147 } ], "review_status": "page-cited-summary", "citation_url": "https://lakefrontokeechobee.com/cdd-records/documents-14/" }, { "id": "documents-15", "title": "CDD meeting book · 2024-01-17", "published_title": "LFE 2024-01-17 Regular Board Meeting Book", "date": "2024-01-17", "date_basis": "Internal PDF meeting date; not proof that the scheduled meeting occurred.", "document_type": "Meeting book", "page_count": 28, "summary": "January assessment proposals and the December 2023 minutes later repeated in the February book.", "source_ids": [ "cdd-documents-15" ], "pdf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2024/01/LFE-2024-01-17-Regular-Board-Meeting-Book.pdf", "rtf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2024/01/LFE-2024-01-17-Regular-Board-Meeting-Book.rtf", "source_page_url": "https://lakefrontestatescdd.org/documents/", "facts": [ { "text": "The December minutes record Jason Weg’s oath of office.", "pages": [ 4 ], "basis": "Minutes: December 20, 2023" }, { "text": "The board adopted the amended FY2022–23 budget and approved a financing-team funding agreement in substantial form, with final review and execution delegated to the chair.", "pages": [ 5 ], "basis": "Minutes: December 20, 2023" }, { "text": "The board approved the preliminary engineer report in substantial final form for validation proceedings, using a $121,548,095 estimate.", "pages": [ 6 ], "basis": "Minutes: December 20, 2023" }, { "text": "The board adopted Resolution 2023-30 authorizing up to $132 million of bonds and beginning validation proceedings.", "pages": [ 7 ], "basis": "Minutes: December 20, 2023" }, { "text": "Grau & Associates was the sole audit proposer and selected for FY2023–25 with two optional years. Quoted annual fees were $3,400, $3,500, $3,600, $3,700 and $3,800, subject to adjustment if debt was issued.", "pages": [ 7, 8 ], "basis": "Minutes: December 20, 2023" } ], "tables": [], "sections": [ { "label": "B. Proof of Publication", "printed_page": 1, "agenda_pages": [ 2 ] }, { "label": "1. December 20, 2023 Regular Board Meeting", "printed_page": 2, "agenda_pages": [ 2 ] }, { "label": "1. Consider Approval of Master Special Assessment Methodology Report", "printed_page": 7, "agenda_pages": [ 2 ] }, { "label": "2. Consider Resolution No. 2024-01 – Declaring Assessments", "printed_page": 21, "agenda_pages": [ 2 ] }, { "label": "3. Consider Resolution No. 2024-02 – Setting a Public Hearing on Assessments", "printed_page": 24, "agenda_pages": [ 2 ] }, { "label": "4. Consider Resolution No. 2024-03 – Electing District Officers", "printed_page": 26, "agenda_pages": [ 2 ] } ], "qualifications": [ "December minutes repeat in the February book. This repetition does not establish a January meeting or vote.", "Meeting books combine agendas, earlier minutes, proposals and exhibits. Recorded actions are attributed to the date of the enclosed minutes. Many minute copies have blank attestation lines." ], "formats": [ { "format": "PDF", "sha256": "96aff64ed7750e1a3ef82bc243bb812c81bb91206703f2a7069cf3e02d83f22e", "bytes": 3751512 }, { "format": "RTF", "sha256": "4e27f2a2d462d0e1785c38545770b6ebf64da4795bd7c5b548b0b5a471186cae", "bytes": 3494443 } ], "review_status": "page-cited-summary", "citation_url": "https://lakefrontokeechobee.com/cdd-records/documents-15/" }, { "id": "documents-16", "title": "CDD meeting book · 2023-12-20", "published_title": "LFE 2023-12-20 Regular Board Meeting Book", "date": "2023-12-20", "date_basis": "Internal PDF meeting date; not proof that the scheduled meeting occurred.", "document_type": "Meeting book", "page_count": 337, "summary": "December bond forms, engineering report and detailed cost schedules, with August organizational follow-up minutes.", "source_ids": [ "cdd-documents-16" ], "pdf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2023/12/LFE-2023-12-20-Regular-Board-Meeting-Book.2.pdf", "rtf_url": "http://lakefrontestatescdd.org/wp-content/uploads/2023/12/LFE-2023-12-20-Regular-Board-Meeting-Book.rtf", "source_page_url": "https://lakefrontestatescdd.org/documents/", "facts": [ { "text": "The board approved May’s organizational minutes and designated district officers. The chair’s name is inconsistent within these minutes.", "pages": [ 4, 5 ], "basis": "Minutes: August 24, 2023" }, { "text": "The board adopted the FY2022–23 and FY2023–24 final budgets through Resolutions 2023-24 and 2023-25.", "pages": [ 5, 6 ], "basis": "Minutes: August 24, 2023" }, { "text": "The board approved the uniform assessment-collection method and selected Newlines Land Consultants / Steve Dobbs as engineer after one RFQ response.", "pages": [ 7 ], "basis": "Minutes: August 24, 2023" }, { "text": "The board approved the meeting schedule and electronic expenditure approvals and check signers. Counsel discussed annual ethics training and public records.", "pages": [ 8 ], "basis": "Minutes: August 24, 2023" }, { "text": "The authorization form provides a $132 million ceiling in one or more series. Recorded December approval appears in the January and February 2024 books.", "pages": [ 212, 213, 214 ], "basis": "Resolution form" }, { "text": "Detailed schedules list quantities, unit prices and estimates for roads, water, wastewater and stormwater works across planned phases. They are estimates, not invoices.", "pages": [ 188, 189, 190, 191, 192, 193, 194, 195, 196, 197 ], "basis": "Engineer’s cost schedules" } ], "tables": [], "sections": [ { "label": "B. Proof of Publication", "printed_page": 1, "agenda_pages": [ 2 ] }, { "label": "1. August 24, 2023 Regular Board Meeting & Public Hearing’s", "printed_page": 2, "agenda_pages": [ 2 ] }, { "label": "1. Consider Resolution No. 2023-29 – Adopting a Fiscal Year 2022/2023 Amended Budget", "printed_page": 8, "agenda_pages": [ 2 ] }, { "label": "2. Consider Approval of Bond Financing Team Funding Agreement", "printed_page": 12, "agenda_pages": [ 2 ] }, { "label": "3. Consider Approval of Preliminary Engineer’s Report", "printed_page": 17, "agenda_pages": [ 2 ] }, { "label": "4. Consider Approval of Master Special Assessment Methodology Report", "printed_page": 196, "agenda_pages": [ 2 ] }, { "label": "5. Consider Resolution No. 2023-30 – Authorizing the Issuance of Bonds", "printed_page": 210, "agenda_pages": [ 2 ] }, { "label": "6. Consider Resolution No. 2022-31 – Declaring Assessments", "printed_page": 307, "agenda_pages": [ 2 ] }, { "label": "7. Consider Resolution No. 2023-32 – Setting a Public Hearing on Assessments", "printed_page": 310, "agenda_pages": [ 2 ] }, { "label": "1. Ranking of Proposals/Consider Selection of an Auditor", "printed_page": 312, "agenda_pages": [ 2 ] } ], "qualifications": [ "The August minutes contain inconsistent chair and district names. Those entries do not establish a separate person or district.", "Meeting books combine agendas, earlier minutes, proposals and exhibits. Recorded actions are attributed to the date of the enclosed minutes. Many minute copies have blank attestation lines." ], "formats": [ { "format": "PDF", "sha256": "497618a89b933cdf02020f566e2b9c6e354dac477d80c47b1c1db2f5ac889e7a", "bytes": 57025706 }, { "format": "RTF", "sha256": "cbe58d1c92d2da8fcb9763a008123dd9e460305821ca64d41714924f7cbf3e5c", "bytes": 51144862 } ], "review_status": "page-cited-summary", "citation_url": "https://lakefrontokeechobee.com/cdd-records/documents-16/" }, { "id": "documents-17", "title": "CDD meeting book · 2023-11-15", "published_title": "LFE 2023-11-15 Regular Board Meeting Book", "date": "2023-11-15", "date_basis": "Internal PDF meeting date; not proof that the scheduled meeting occurred.", "document_type": "Meeting book", "page_count": 42, "summary": "November amended-budget and financing proposals, audit procurement and repeated August minutes.", "source_ids": [ "cdd-documents-17" ], "pdf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2023/11/LFE-2023-11-15-Regular-Board-Meeting-Book.pdf", "rtf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2023/11/LFE-2023-11-15-Regular-Board-Meeting-Book.rtf", "source_page_url": "https://lakefrontestatescdd.org/documents/", "facts": [ { "text": "The November agenda proposes an amended budget, financing-team funding agreement and auditor selection. Later approval is recorded in December minutes.", "pages": [ 2 ], "basis": "Agenda" }, { "text": "The board approved May’s organizational minutes and designated district officers. The chair’s name is inconsistent within these minutes.", "pages": [ 4, 5 ], "basis": "Minutes: August 24, 2023" }, { "text": "The board adopted the FY2022–23 and FY2023–24 final budgets through Resolutions 2023-24 and 2023-25.", "pages": [ 5, 6 ], "basis": "Minutes: August 24, 2023" }, { "text": "The board approved the uniform assessment-collection method and selected Newlines Land Consultants / Steve Dobbs as engineer after one RFQ response.", "pages": [ 7 ], "basis": "Minutes: August 24, 2023" }, { "text": "The board approved the meeting schedule and electronic expenditure approvals and check signers. Counsel discussed annual ethics training and public records.", "pages": [ 8 ], "basis": "Minutes: August 24, 2023" } ], "tables": [], "sections": [ { "label": "B. Proof of Publication", "printed_page": 1, "agenda_pages": [ 2 ] }, { "label": "1. August 24, 2023 Regular Board Meeting & Public Hearing’s", "printed_page": 2, "agenda_pages": [ 2 ] }, { "label": "1. Consider Resolution No. 2023-29 – Adopting a Fiscal Year 2022/2023 Amended Budget", "printed_page": 8, "agenda_pages": [ 2 ] }, { "label": "3. Consider Approval of Bond Financing Team Funding Agreement", "printed_page": 12, "agenda_pages": [ 2 ] }, { "label": "1. Ranking of Proposals/Consider Selection of an Auditor", "printed_page": 17, "agenda_pages": [ 2 ] } ], "qualifications": [ "Meeting books combine agendas, earlier minutes, proposals and exhibits. Recorded actions are attributed to the date of the enclosed minutes. Many minute copies have blank attestation lines." ], "formats": [ { "format": "PDF", "sha256": "44c506a7679cf8043486d5054e03f3241febbbf897c2d02b225cf8d311df69b9", "bytes": 3405118 }, { "format": "RTF", "sha256": "a0620b6934911a6c964deec87f2e6025c708933e06bf4192234c3f4bf704c7a4", "bytes": 5591739 } ], "review_status": "page-cited-summary", "citation_url": "https://lakefrontokeechobee.com/cdd-records/documents-17/" }, { "id": "documents-18", "title": "CDD meeting book · 2023-10-18", "published_title": "LFE 2023-10-18 Regular Board Meeting & PH Book", "date": "2023-10-18", "date_basis": "Internal PDF meeting date; not proof that the scheduled meeting occurred.", "document_type": "Meeting book", "page_count": 109, "summary": "October proposed rules, amended budget, financing and audit procurement, with repeated August minutes.", "source_ids": [ "cdd-documents-18" ], "pdf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2023/10/LFE-2023-10-18-Regular-Board-Meeting-PH-Book.pdf", "rtf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2023/10/LFE-2023-10-18-Regular-Board-Meeting-PH-Book.rtf", "source_page_url": "https://lakefrontestatescdd.org/documents/", "facts": [ { "text": "The October agenda schedules a rules-of-procedure hearing, amended FY2022–23 budget, financing-team funding agreement and auditor selection.", "pages": [ 2 ], "basis": "Agenda" }, { "text": "The packet contains a proposed rules-of-procedure resolution and administrative rules. Inclusion does not establish an October vote.", "pages": [ 12, 13 ], "basis": "Proposed rules" }, { "text": "The board approved May’s organizational minutes and designated district officers. The chair’s name is inconsistent within these minutes.", "pages": [ 4, 5 ], "basis": "Minutes: August 24, 2023" }, { "text": "The board adopted the FY2022–23 and FY2023–24 final budgets through Resolutions 2023-24 and 2023-25.", "pages": [ 5, 6 ], "basis": "Minutes: August 24, 2023" }, { "text": "The board approved the uniform assessment-collection method and selected Newlines Land Consultants / Steve Dobbs as engineer after one RFQ response.", "pages": [ 7 ], "basis": "Minutes: August 24, 2023" }, { "text": "The board approved the meeting schedule and electronic expenditure approvals and check signers. Counsel discussed annual ethics training and public records.", "pages": [ 8 ], "basis": "Minutes: August 24, 2023" } ], "tables": [], "sections": [ { "label": "B. Proof of Publication", "printed_page": 1, "agenda_pages": [ 2 ] }, { "label": "1. August 24, 2023 Regular Board Meeting & Public Hearing’s", "printed_page": 2, "agenda_pages": [ 2 ] }, { "label": "1. Proof of Publication", "printed_page": 8, "agenda_pages": [ 2 ] }, { "label": "3. Consider Resolution No. 2023-29 – Adopting Rules of Procedure", "printed_page": 10, "agenda_pages": [ 2 ] }, { "label": "1. Consider Resolution No. 2023-30 – Adopting a Fiscal Year 2022/2023 Amended Budget", "printed_page": 75, "agenda_pages": [ 2 ] }, { "label": "3. Consider Approval of Bond Financing Team Funding Agreement", "printed_page": 79, "agenda_pages": [ 2 ] }, { "label": "1. Ranking of Proposals/Consider Selection of an Auditor", "printed_page": 84, "agenda_pages": [ 2 ] } ], "qualifications": [ "Meeting books combine agendas, earlier minutes, proposals and exhibits. Recorded actions are attributed to the date of the enclosed minutes. Many minute copies have blank attestation lines." ], "formats": [ { "format": "PDF", "sha256": "29dba4340829604267c44d3005d7854a73792324b519d09a556bcac46b8cdbfb", "bytes": 3555722 }, { "format": "RTF", "sha256": "71cbf7527c2dfbd9f70bc4e96c0fb40da6fe08a7ff270761eb0b46724f9cf010", "bytes": 10212952 } ], "review_status": "page-cited-summary", "citation_url": "https://lakefrontokeechobee.com/cdd-records/documents-18/" }, { "id": "documents-19", "title": "CDD meeting book · 2023-09-12", "published_title": "LFE 2023-09-12 Regular Board Meeting Book", "date": "2023-09-12", "date_basis": "Internal PDF meeting date; not proof that the scheduled meeting occurred.", "document_type": "Meeting book", "page_count": 9, "summary": "September agenda for bond discussions and August minutes on budgets, collection and engineer selection.", "source_ids": [ "cdd-documents-19" ], "pdf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2023/09/LFE-2023-09-12-Regular-Board-Meeting-Book.pdf", "rtf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2023/09/LFE-2023-09-12-Regular-Board-Meeting-Book.rtf", "source_page_url": "https://lakefrontestatescdd.org/documents/", "facts": [ { "text": "The September agenda includes August minutes and discussion of bond-issuance proceedings. It does not record September votes.", "pages": [ 2 ], "basis": "Agenda" }, { "text": "The board approved May’s organizational minutes and designated district officers. The chair’s name is inconsistent within these minutes.", "pages": [ 4, 5 ], "basis": "Minutes: August 24, 2023" }, { "text": "The board adopted the FY2022–23 and FY2023–24 final budgets through Resolutions 2023-24 and 2023-25.", "pages": [ 5, 6 ], "basis": "Minutes: August 24, 2023" }, { "text": "The board approved the uniform assessment-collection method and selected Newlines Land Consultants / Steve Dobbs as engineer after one RFQ response.", "pages": [ 7 ], "basis": "Minutes: August 24, 2023" }, { "text": "The board approved the meeting schedule and electronic expenditure approvals and check signers. Counsel discussed annual ethics training and public records.", "pages": [ 8 ], "basis": "Minutes: August 24, 2023" } ], "tables": [], "sections": [ { "label": "B. Proof of Publication", "printed_page": 1, "agenda_pages": [ 2 ] }, { "label": "1. August 24, 2023 Regular Board Meeting & Public Hearing’s", "printed_page": 2, "agenda_pages": [ 2 ] } ], "qualifications": [ "Meeting books combine agendas, earlier minutes, proposals and exhibits. Recorded actions are attributed to the date of the enclosed minutes. Many minute copies have blank attestation lines." ], "formats": [ { "format": "PDF", "sha256": "b39db4d55987b1028ddf013e4ceb9ea9f7f36837f174f0974bf66374fc30dd56", "bytes": 919384 }, { "format": "RTF", "sha256": "189ae7a3d6ac3060a19e318eea611f51f99a967640b6c689ce84d002a2dd2a93", "bytes": 263922 } ], "review_status": "page-cited-summary", "citation_url": "https://lakefrontokeechobee.com/cdd-records/documents-19/" }, { "id": "documents-20", "title": "CDD meeting book · 2023-08-24", "published_title": "LFE 2023-08-24 Regular Board Meeting & PH's Book", "date": "2023-08-24", "date_basis": "Internal PDF meeting date; not proof that the scheduled meeting occurred.", "document_type": "Meeting book", "page_count": 43, "summary": "August budget-hearing book with the full May organizational minutes and initial professional appointments.", "source_ids": [ "cdd-documents-20" ], "pdf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2023/08/LFE-2023-08-24-Regular-Board-Meeting-PHs-Book.XYZ_.pdf", "rtf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2023/08/LFE-2023-08-24-Regular-Board-Meeting-PHs-Book.XYZ_.rtf", "source_page_url": "https://lakefrontestatescdd.org/documents/", "facts": [ { "text": "Organizational minutes record oaths for Shaya (Yona) Lunger, Pessy Farkas, Shulamit Bossewitch and Moses Farkas.", "pages": [ 5 ], "basis": "Minutes: May 24, 2023" }, { "text": "Initial officers were Lunger as chair, Pessy Farkas as vice chair, Michelle Krizen as secretary/treasurer, and Todd Wodraska as assistant secretary/assistant treasurer.", "pages": [ 6 ], "basis": "Minutes: May 24, 2023" }, { "text": "The board appointed Special District Services as manager, Kutak Rock as counsel, Steven L. Dobbs Engineering as interim engineer, Jon Kessler of FMS Bonds as investment banker, Robert Hedgecock of U.S. Bank as trustee and Robert Gang of Greenberg Traurig as bond counsel.", "pages": [ 6 ], "basis": "Minutes: May 24, 2023" }, { "text": "The board adopted policies on its registered agent, records, public comments, legal defense, delegated conveyances, investments, prompt payment, mutual aid and travel.", "pages": [ 7, 8, 9, 10 ], "basis": "Minutes: May 24, 2023" }, { "text": "The board approved proposed budgets, funding agreements and financial controls. Regular-meeting scheduling and supervisor compensation were tabled.", "pages": [ 10, 11, 12, 13 ], "basis": "Minutes: May 24, 2023" }, { "text": "The board authorized up to $5,000 of unbudgeted manager spending, with chair consent for $5,001 or more.", "pages": [ 13 ], "basis": "Minutes: May 24, 2023" }, { "text": "The May minutes name an August 26 landowners’ meeting date; the separate initial landowners’ packet is dated July 13. These scheduling references are not election results.", "pages": [ 13 ], "basis": "Minutes: May 24, 2023" } ], "tables": [], "sections": [ { "label": "B. Proof of Publication", "printed_page": 1, "agenda_pages": [ 2 ] }, { "label": "F. Consider Resolution No. 2023-23 – Designating Officers", "printed_page": 2, "agenda_pages": [ 2 ] }, { "label": "1. May 24, 2023 Organizational Meeting", "printed_page": 3, "agenda_pages": [ 2 ] }, { "label": "1. Proof of Publication", "printed_page": 13, "agenda_pages": [ 2 ] }, { "label": "3. Consider Resolution No. 2023-24 – Adopting a Fiscal Year 2022/2023 Final Budget", "printed_page": 14, "agenda_pages": [ 2 ] }, { "label": "1. Proof of Publication", "printed_page": 21, "agenda_pages": [ 2 ] }, { "label": "3. Consider Resolution No. 2023-25 – Adopting a Fiscal Year 2023/2024 Final Budget", "printed_page": 22, "agenda_pages": [ 2 ] }, { "label": "1. Proof of Publication", "printed_page": 30, "agenda_pages": [ 2 ] }, { "label": "3. Consider Resolution No. 2023-26 – Adopting the Uniform Method of Collection", "printed_page": 31, "agenda_pages": [ 2 ] }, { "label": "2. Consider Resolution No. 2023-27 – Adopting a Fiscal Year 2023/2024 Meeting Schedule…", "printed_page": 35, "agenda_pages": [ 2 ] }, { "label": "3. Consider Resolution No. 2023-28 – Authorizing Electronic Approvals and Check Signers…", "printed_page": 37, "agenda_pages": [ 2 ] }, { "label": "4. Consider Appointment of Audit Committee & Approval of Evaluation Criteria", "printed_page": 38, "agenda_pages": [ 2 ] } ], "qualifications": [ "Meeting books combine agendas, earlier minutes, proposals and exhibits. Recorded actions are attributed to the date of the enclosed minutes. Many minute copies have blank attestation lines." ], "formats": [ { "format": "PDF", "sha256": "1ec789897c2c206f9c072c427d1693cd240e0dd797406b498fce12c69e8fcede", "bytes": 559947 }, { "format": "RTF", "sha256": "8bc3ed96c3e58f8adb681b9f7a4c5f3f6c6f042921ecdfc05367c9bed2e081fa", "bytes": 1207836 } ], "review_status": "page-cited-summary", "citation_url": "https://lakefrontokeechobee.com/cdd-records/documents-20/" }, { "id": "documents-21", "title": "CDD meeting book · 2023-07-13", "published_title": "LE 2023-07-13 Initial Landowners' Meeting", "date": "2023-07-13", "date_basis": "Internal PDF meeting date; not proof that the scheduled meeting occurred.", "document_type": "Meeting book", "page_count": 8, "summary": "Initial landowner election agenda and blank election forms, with conflicting cover and agenda times.", "source_ids": [ "cdd-documents-21" ], "pdf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2023/07/LE-2023-07-13-Initial-Landowners-Meeting.pdf", "rtf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2023/07/LE-2023-07-13-Initial-Landowners-Meeting.rtf", "source_page_url": "https://lakefrontestatescdd.org/documents/", "facts": [ { "text": "The initial landowners’ packet is dated July 13, 2023. The cover says 4 p.m. while the agenda says noon.", "pages": [ 1, 2 ], "basis": "Cover and agenda" }, { "text": "The packet supplies election instructions and blank ballot/proxy materials. It contains no completed ballots, vote totals or certified results.", "pages": [ 3, 4, 5, 6, 7, 8 ], "basis": "Election forms" } ], "tables": [], "sections": [ { "label": "B. Proof of Publication", "printed_page": 1, "agenda_pages": [ 2 ] }, { "label": "D. Consider Adoption of Election Procedures", "printed_page": 2, "agenda_pages": [ 2 ] }, { "label": "G. Election of Supervisors  Determine Number of Voting Units Represented or Assigned by Proxy", "printed_page": 5, "agenda_pages": [ 2 ] }, { "label": " Nomination of Candidates  Casting of Ballots", "printed_page": 6, "agenda_pages": [ 2 ] } ], "qualifications": [ "No completed election results are supplied. The scheduled-time discrepancy remains unresolved.", "Meeting books combine agendas, earlier minutes, proposals and exhibits. Recorded actions are attributed to the date of the enclosed minutes. Many minute copies have blank attestation lines." ], "formats": [ { "format": "PDF", "sha256": "ddb80a9c0eb26428a6418c0d38ffeb3fd00ac816341f5b95a083e7862386c428", "bytes": 274656 }, { "format": "RTF", "sha256": "74d204c93fe9caf800a6f8530be03697be5e3ffdabc40316411e6f9740d0d5ff", "bytes": 572175 } ], "review_status": "page-cited-summary", "citation_url": "https://lakefrontokeechobee.com/cdd-records/documents-21/" }, { "id": "documents-22", "title": "CDD meeting book · 2023-05-24", "published_title": "LE 2023-05-24 Agenda Special Organizational Meeting", "date": "2023-05-24", "date_basis": "Internal PDF meeting date; not proof that the scheduled meeting occurred.", "document_type": "Meeting book", "page_count": 128, "summary": "Organizational agenda, professional engagement terms, administrative policy forms and initial budget proposals.", "source_ids": [ "cdd-documents-22" ], "pdf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2023/05/LE-2023-05-24-Organizational-Meeting.15.pdf", "rtf_url": "http://lakefrontestatescdd.org/wp-content/uploads/2023/05/LE-2023-05-24-Organizational-Meeting.11.rtf", "source_page_url": "https://lakefrontestatescdd.org/documents/", "facts": [ { "text": "The organizational agenda proposes initial officers, six professional appointments, administrative policies, two annual budgets, funding agreements and an initial landowners’ meeting.", "pages": [ 2, 3 ], "basis": "Agenda" }, { "text": "The proposed Special District Services agreement sets management at $36,000 annually, paid $3,000 monthly, plus a $5,000 annual assessment-roll fee. These are terms, not evidence of payment.", "pages": [ 8 ], "basis": "Proposed management agreement" }, { "text": "Proposed policies cover records, public comments, legal defense, investment, prompt payment, travel, internal controls and bank signatories. Later minutes in the August book document adoption and tabled items.", "pages": [ 2, 3 ], "basis": "Agenda" }, { "pages": [ 8 ], "basis": "Proposed management agreement", "text": "Additional SDS terms include a 3% annual cap on CPI increases, $3,000 annual website management, $20,000 per bond issue, $15,000 for the master assessment methodology and $10,000 for each supplemental methodology." }, { "pages": [ 13 ], "basis": "Proposed counsel agreement", "text": "Kutak Rock’s initial hourly schedule lists $395 for partners, $270 for associates and $170 for paralegals. The agreement permits annual increases of up to $15 per hour without additional consent." }, { "pages": [ 18 ], "basis": "Proposed engineer rate schedule", "text": "The engineering schedule lists senior engineer/surveyor and landscape architect rates of $290 per hour, junior engineer/surveyor $190, senior drafter $120, junior drafter $95 and administration $45." }, { "pages": [ 20, 21, 22 ], "basis": "Proposed underwriting engagement", "text": "The May 12, 2023 FMSbonds letter proposes a sole-lead underwriting role and a 2% fee on bonds issued, payable at closing and subject to modification. It expressly distinguishes underwriting from a financial or municipal advisory role and is not a firm financing commitment." }, { "pages": [ 25 ], "basis": "Trustee fee proposal", "text": "U.S. Bank’s initial proposal lists $2,125 acceptance, an estimated $150 closing expense, $3,950 annual trustee/paying-agent/registrar fee, ongoing expenses at 7.50% of annual fees and estimated $6,250 trustee counsel. These are proposed fees, not amounts paid." }, { "pages": [ 26 ], "basis": "Bond-counsel proposal", "text": "Greenberg Traurig proposes approximately $55,000 for the initial bond series plus $3,000 expenses, including assistance with validation. In an uncompleted financing, the letter contemplates discounted hourly charges subject to a cap and a developer funding agreement." } ], "tables": [], "sections": [ { "label": "B. Proof of Publication", "printed_page": 1, "agenda_pages": [ 2, 3 ] }, { "label": "G. Consider Resolution No. 2023-01 – Election of Officers", "printed_page": 2, "agenda_pages": [ 2, 3 ] }, { "label": "1. Consider Appointment of District Manager", "printed_page": 3, "agenda_pages": [ 2, 3 ] }, { "label": "2. Consider Appointment of District General Counsel", "printed_page": 9, "agenda_pages": [ 2, 3 ] }, { "label": "3. Consider Appointment of Interim District Engineer", "printed_page": 14, "agenda_pages": [ 2, 3 ] }, { "label": "4. Consider Appointment of Investment Banker", "printed_page": 17, "agenda_pages": [ 2, 3 ] }, { "label": "5. Consider Appointment of Trustee", "printed_page": 22, "agenda_pages": [ 2, 3 ] }, { "label": "6. Consider Appointment of Bond Counsel", "printed_page": 23, "agenda_pages": [ 2, 3 ] }, { "label": "1. Consider Resolution No. 2023-02 – Designating a Registered Agent and Primary Administrative Office", "printed_page": 25, "agenda_pages": [ 2, 3 ] }, { "label": "2. Consider Resolution No. 2023-03 – Ratifying, Confirming and Approving the Recording of the Notice of Establishment", "printed_page": 26, "agenda_pages": [ 2, 3 ] }, { "label": "3. Consider Resolution No. 2023-04 – Designating Local Records Office", "printed_page": 32, "agenda_pages": [ 2, 3 ] }, { "label": "4. Consider Resolution No. 2023-05 – Adopting Records Retention Policy", "printed_page": 33, "agenda_pages": [ 2, 3 ] }, { "label": "5. Consider Resolution No. 2023-06 – Designating a Public Comment Period", "printed_page": 37, "agenda_pages": [ 2, 3 ] }, { "label": "6. Consider Resolution No. 2023-07 – Adopting Legal Defense Policy", "printed_page": 40, "agenda_pages": [ 2, 3 ] }, { "label": "7. Consider Resolution No. 2023-08 – Authorizing Chairman to Execute Plats, Permits and Conveyances", "printed_page": 44, "agenda_pages": [ 2, 3 ] }, { "label": "8. Consider Resolution No. 2023-09 – Adopting Alternative Investment Guidelines", "printed_page": 46, "agenda_pages": [ 2, 3 ] }, { "label": "9. Consider Resolution No. 2023-10 – Adopting Prompt Payment Policy", "printed_page": 48, "agenda_pages": [ 2, 3 ] }, { "label": "10. Consider Resolution No. 2023-11 – Approving Statewide Mutual Aid Agreement", "printed_page": 61, "agenda_pages": [ 2, 3 ] }, { "label": "11. Consider Resolution No. 2023-12 – Adopting Travel Reimbursement Policy", "printed_page": 64, "agenda_pages": [ 2, 3 ] }, { "label": "1. Authorization to Issue RFQ for Engineering Services", "printed_page": 67, "agenda_pages": [ 2, 3 ] }, { "label": "2. Authorization to Issue RFP for Auditing Services", "printed_page": 69, "agenda_pages": [ 2, 3 ] }, { "label": "5. Consider Resolution No. 2023-13 – Setting the FY 2022/2023 Regular Meeting Schedule and Location", "printed_page": 73, "agenda_pages": [ 2, 3 ] }, { "label": "6. Consider Resolution No. 2023-14 – Approving Proposed FY 2022/2023 Annual Budget and Setting a Public Hearing Date for Final Adoption", "printed_page": 75, "agenda_pages": [ 2, 3 ] }, { "label": "7. Consider Resolution No. 2023-15 – Approving Proposed FY 2023/2024 Annual Budget and Setting a Public Hearing Date for Final Adoption", "printed_page": 82, "agenda_pages": [ 2, 3 ] }, { "label": "8. Consider Budget Funding Agreement for Fiscal Year 2022/2023", "printed_page": 89, "agenda_pages": [ 2, 3 ] }, { "label": "9. Consider Budget Funding Agreement for Fiscal Year 2023/2024", "printed_page": 97, "agenda_pages": [ 2, 3 ] }, { "label": "10. Consider Resolution No. 2023-16 – Setting Public Hearing on the Rules of Procedure", "printed_page": 105, "agenda_pages": [ 2, 3 ] }, { "label": "11. Consider Resolution No. 2023-17 – Setting Public Hearing for Intent to Use Uniform Method of Collection", "printed_page": 106, "agenda_pages": [ 2, 3 ] }, { "label": "12. Consider Resolution No. 2023-18 – Designating a Qualified Public Depository", "printed_page": 107, "agenda_pages": [ 2, 3 ] }, { "label": "13. Consider Resolution No. 2023-19 – Establishing CDD Checking Account Signers", "printed_page": 109, "agenda_pages": [ 2, 3 ] }, { "label": "14. Consider Resolution No. 2023-20 – Adopting Internal Control Policy", "printed_page": 110, "agenda_pages": [ 2, 3 ] }, { "label": "15. Consider Resolution No. 2023-21 – Adopting Compensation for Board Members", "printed_page": 116, "agenda_pages": [ 2, 3 ] }, { "label": "16. Consider Resolution No. 2023-22 – Ordering and Calling for Initial Landowner’s Meeting and Public Notice Thereof", "printed_page": 117, "agenda_pages": [ 2, 3 ] } ], "qualifications": [ "Meeting books combine agendas, earlier minutes, proposals and exhibits. Recorded actions are attributed to the date of the enclosed minutes. Many minute copies have blank attestation lines." ], "formats": [ { "format": "PDF", "sha256": "4756dcc48604332111b4f46b9522ec79f83a91f5d8e565a5805798b488f32e92", "bytes": 3518767 }, { "format": "RTF", "sha256": "27726585f08469a6281ae5c059f4708c3e48c67b3ea650ee2d6a3ffee3303821", "bytes": 4068444 } ], "review_status": "page-cited-summary", "citation_url": "https://lakefrontokeechobee.com/cdd-records/documents-22/" }, { "id": "documents-23", "title": "CDD annual goals and objectives", "published_title": "Annual Goals & Objectives", "date": "2024-09-11", "date_basis": "Adoption date recorded in September 11, 2024 minutes; standalone sheet is undated.", "document_type": "Goals and objectives", "page_count": 1, "summary": "District goals and objectives for administration, finance and operations, with uncompleted yes/no measures.", "source_ids": [ "cdd-documents-23", "cdd-documents-10" ], "pdf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2024/09/Pages-from-LFE-Res-2024-09-Adopting-Goals-and-Objectives.pdf", "rtf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2024/09/Pages-from-LFE-Res-2024-09-Adopting-Goals-and-Objectives.rtf", "source_page_url": "https://lakefrontestatescdd.org/documents/", "facts": [ { "text": "Administration standards address public notice, completion of minutes and post-meeting activities, and retention of records.", "pages": [ 1 ], "basis": "Goals and objectives" }, { "text": "Finance standards address adopting and amending budgets, processing receivables and payables, and supporting the annual audit. Performance measures include an audit with no findings.", "pages": [ 1 ], "basis": "Goals and objectives" }, { "text": "Operations standards address insurance renewal, contracted services and permit compliance. The sheet lists yes/no measures without completed performance ratings.", "pages": [ 1 ], "basis": "Goals and objectives" } ], "tables": [], "sections": [], "qualifications": [ "Goals are performance standards. November 2025 minutes separately report the board’s annual performance review." ], "formats": [ { "format": "PDF", "sha256": "9f0ec35e142d290b5310217978bf012128ba18e6987b65a3a51d32ea3fb8de41", "bytes": 47572 }, { "format": "RTF", "sha256": "4c451badde7e25e00cf65e527d5e49a49bcedf29c8e6c249d385ab6ab2267508", "bytes": 13514 } ], "review_status": "page-cited-summary", "citation_url": "https://lakefrontokeechobee.com/cdd-records/documents-23/" }, { "id": "financial-01", "title": "CDD FY2026–27 proposed budget", "published_title": "LE Proposed Budget 2026-2027", "date": "2026-10-01", "date_basis": "Start of budget period, not adoption or upload date.", "document_type": "Proposed budget", "page_count": 6, "fiscal_year": 2027, "summary": "FY2026–27 proposed budget: $849,261 total revenue and $113,015 operating expenditure provisions.", "source_ids": [ "cdd-financial-01" ], "pdf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2026/02/LFE-Proposed-Budget-2026-2027.pdf", "rtf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2026/02/LFE-Proposed-Budget-2026-2027.rtf", "source_page_url": "https://lakefrontestatescdd.org/financial/", "facts": [ { "text": "Total revenue provision is $849,261, including $0 developer contributions and $180 interest.", "pages": [ 3 ], "basis": "Proposed budget" }, { "text": "Operating expenditures are budgeted at $113,015. The complete operating line-item table appears below.", "pages": [ 3 ], "basis": "Proposed budget" }, { "text": "Assessment revenue is $122,646 for operations and maintenance and $726,435 for debt, with no developer-contribution provision.", "pages": [ 3 ], "basis": "Proposed budget" }, { "text": "Administrative spending is $96,015 and maintenance $17,000. The summary provides $668,320 for bond payments and $67,926 for collection fees and early-payment discounts.", "pages": [ 3 ], "basis": "Proposed budget" }, { "text": "The debt-service schedule provides $120,000 principal, $518,431 interest and $29,989 redemption, totaling $668,420, financed by $668,320 assessments and $100 interest.", "pages": [ 5 ], "basis": "Proposed budget" }, { "text": "Bond information lists $8.99 million original par, 4.375%–6.00% coupons, December 2025 issuance and May 2056 maturity.", "pages": [ 5 ], "basis": "Proposed budget" }, { "text": "Annual residential assessments combine $300 operations and maintenance with varying debt charges. Totals range from $2,262.06 for Ranch to $5,343.31 for Majestic.", "pages": [ 6 ], "basis": "Proposed budget" } ], "tables": [ { "title": "Operating budget line items", "columns": [ "Budget (USD)" ], "rows": [ { "label": "O&M Assessments", "values": [ 122646 ] }, { "label": "Developer Contribution", "values": [ 0 ] }, { "label": "Debt Assessments", "values": [ 726435 ] }, { "label": "Interest Income", "values": [ 180 ] }, { "label": "TOTAL REVENUES", "values": [ 849261 ] }, { "label": "Supervisor Fees", "values": [ 0 ] }, { "label": "Management", "values": [ 36972 ] }, { "label": "Legal", "values": [ 21000 ] }, { "label": "Assessment Roll", "values": [ 5000 ] }, { "label": "Audit Fees", "values": [ 4700 ] }, { "label": "Arbitrage Rebate Fee", "values": [ 650 ] }, { "label": "Insurance", "values": [ 6200 ] }, { "label": "Legal Advertisements", "values": [ 6000 ] }, { "label": "Miscellaneous", "values": [ 1518 ] }, { "label": "Postage", "values": [ 300 ] }, { "label": "Office Supplies", "values": [ 1500 ] }, { "label": "Dues & Subscriptions", "values": [ 175 ] }, { "label": "Website Management", "values": [ 3000 ] }, { "label": "Trustee Fees", "values": [ 4500 ] }, { "label": "Continuing Disclosure Fee", "values": [ 1000 ] }, { "label": "Dissemination Services", "values": [ 3500 ] }, { "label": "Total Administrative Expenditures", "values": [ 96015 ] }, { "label": "Engineering/Inspections", "values": [ 10000 ] }, { "label": "Miscellaneous Maintenance", "values": [ 7000 ] }, { "label": "Field Operations", "values": [ 0 ] }, { "label": "Total Maintenance Expenditures", "values": [ 17000 ] }, { "label": "TOTAL EXPENDITURES", "values": [ 113015 ] }, { "label": "REVENUES LESS EXPENDITURES", "values": [ 736246 ] }, { "label": "Bond Payments", "values": [ -668320 ] }, { "label": "BALANCE", "values": [ 67926 ] }, { "label": "County Appraiser & Tax Collector Fee", "values": [ -22642 ] }, { "label": "Discounts For Early Payments", "values": [ -45284 ] }, { "label": "EXCESS/ (SHORTFALL)", "values": [ 0 ] } ], "pages": [ 3 ], "note": "Budget provisions, not actual receipts or expenditures. Dash entries are represented as zero." }, { "title": "FY2026–27 annual assessment comparison", "columns": [ "Assessment units", "O&M (USD/year)", "Debt (USD/year)", "Total (USD/year)" ], "pages": [ 6 ], "rows": [ { "label": "Ranch", "values": [ 22, 300, 1962.06, 2262.06 ] }, { "label": "Duplex", "values": [ 42, 300, 2966.04, 3266.04 ] }, { "label": "Emerald", "values": [ 86, 300, 3260.57, 3560.57 ] }, { "label": "Luxor", "values": [ 19, 300, 3900.72, 4200.72 ] }, { "label": "Majestic", "values": [ 4, 300, 5043.31, 5343.31 ] }, { "label": "Townhome", "values": [ 26, 300, 2042.62, 2342.62 ] }, { "label": "Commercial – religious", "values": [ 18.23, 300, 326.06, 626.06 ] }, { "label": "Commercial – other", "values": [ 191.61, 300, 652.11, 952.11 ] } ], "note": "Residential charges are per home. The commercial footnote says “Per Square Feet” without a clear scale; the methodology uses 1,000-square-foot units. Commercial figures are preserved as printed, not a bill per business or single square foot. Figures include collection and early-payment allowances; other taxes and HOA charges are separate." } ], "sections": [], "qualifications": [ "Proposed, final and amended budgets are separate versions. Budgeted amounts do not establish actual collections or payments." ], "formats": [ { "format": "PDF", "sha256": "f5f3257346198662b69625e2fc258fa22747a6fa1e51fbc1cafa4e76631fc79d", "bytes": 100595 }, { "format": "RTF", "sha256": "205e59573c7be15c11be7493b868a7ae76f74588b5510ac500f62ee1c2cb8f27", "bytes": 478566 } ], "review_status": "page-cited-summary", "citation_url": "https://lakefrontokeechobee.com/cdd-records/financial-01/" }, { "id": "financial-02", "title": "CDD FY2025–26 proposed budget", "published_title": "LE Proposed Budget 2025-2026", "date": "2025-10-01", "date_basis": "Start of budget period, not adoption or upload date.", "document_type": "Proposed budget", "page_count": 4, "fiscal_year": 2026, "summary": "FY2025–26 proposed budget: $119,825 total revenue and $119,825 operating expenditure provisions.", "source_ids": [ "cdd-financial-02" ], "pdf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2025/03/LFE-Proposed-Budget-2025-2026.pdf", "rtf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2025/03/LFE-Proposed-Budget-2025-2026.rtf", "source_page_url": "https://lakefrontestatescdd.org/financial/", "facts": [ { "text": "Total revenue provision is $119,825, including $119,705 developer contributions and $120 interest.", "pages": [ 3 ], "basis": "Proposed budget" }, { "text": "Operating expenditures are budgeted at $119,825. 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Dash entries are represented as zero." } ], "sections": [], "qualifications": [ "Proposed, final and amended budgets are separate versions. Budgeted amounts do not establish actual collections or payments." ], "formats": [ { "format": "PDF", "sha256": "a3415a1d684358f9bbe6ce2c9b7f09c263803e6a5459d5e5b0e626ffddd058d2", "bytes": 83060 }, { "format": "RTF", "sha256": "dd0c616cec728a919efaf9a431ceac8d628e03cff6d3e1e3d5f02cccdf30d989", "bytes": 106830 } ], "review_status": "page-cited-summary", "citation_url": "https://lakefrontokeechobee.com/cdd-records/financial-04/" }, { "id": "financial-05", "title": "CDD FY2022–23 proposed budget", "published_title": "LE Proposed Budget 2022-2023", "date": "2023-05-24", "date_basis": "Start of budget period, not adoption or upload date.", "document_type": "Proposed budget", "page_count": 4, "fiscal_year": 2023, "summary": "FY2022–23 proposed budget: $58,875 total revenue and $58,875 operating expenditure provisions.", "source_ids": [ "cdd-financial-05" ], "pdf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2023/05/LE-Proposed-Budget-2022-2023.pdf", "rtf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2023/05/LE-Proposed-Budget-2022-2023.rtf", "source_page_url": "https://lakefrontestatescdd.org/financial/", "facts": [ { "text": "Total revenue provision is $58,875, including $58,875 developer contributions and $0 interest.", "pages": [ 3 ], "basis": "Proposed budget" }, { "text": "Operating expenditures are budgeted at $58,875. The complete operating line-item table appears below.", "pages": [ 3 ], "basis": "Proposed budget" }, { "text": "O&M assessments, debt assessments and bond payments are zero; this budget relies on developer contributions.", "pages": [ 3 ], "basis": "Proposed budget" } ], "tables": [ { "title": "Operating budget line items", "columns": [ "Budget (USD)" ], "rows": [ { "label": "O&M Assessments", "values": [ 0 ] }, { "label": "Developer Contribution", "values": [ 58875 ] }, { "label": "Debt Assessments", "values": [ 0 ] }, { "label": "Interest Income", "values": [ 0 ] }, { "label": "TOTAL REVENUES", "values": [ 58875 ] }, { "label": "Supervisor Fees", "values": [ 0 ] }, { "label": "Management", "values": [ 12000 ] }, { "label": "Legal", "values": [ 30000 ] }, { "label": "Assessment Roll", "values": [ 0 ] }, { "label": "Audit Fees", "values": [ 0 ] }, { "label": "Arbitrage Rebate Fee", "values": [ 0 ] }, { "label": "Insurance", "values": [ 5000 ] }, { "label": "Legal Advertisements", "values": [ 5000 ] }, { "label": "Miscellaneous", "values": [ 1500 ] }, { "label": "Postage", "values": [ 200 ] }, { "label": "Office Supplies", "values": [ 2000 ] }, { "label": "Dues & Subscriptions", "values": [ 175 ] }, { "label": "Website Management", "values": [ 1000 ] }, { "label": "Trustee Fees", "values": [ 0 ] }, { "label": "Continuing Disclosure Fee", "values": [ 0 ] }, { "label": "Total Administrative Expenditures", "values": [ 56875 ] }, { "label": "Engineering/Inspections", "values": [ 2000 ] }, { "label": "Miscellaneous Maintenance", "values": [ 0 ] }, { "label": "Field Operations", "values": [ 0 ] }, { "label": "Total Maintenance Expenditures", "values": [ 2000 ] }, { "label": "TOTAL EXPENDITURES", "values": [ 58875 ] }, { "label": "REVENUES LESS EXPENDITURES", "values": [ 0 ] }, { "label": "Bond Payments", "values": [ 0 ] }, { "label": "BALANCE", "values": [ 0 ] }, { "label": "County Appraiser & Tax Collector Fee", "values": [ 0 ] }, { "label": "Discounts For Early Payments", "values": [ 0 ] }, { "label": "EXCESS/ (SHORTFALL)", "values": [ 0 ] } ], "pages": [ 3 ], "note": "Budget provisions, not actual receipts or expenditures. Dash entries are represented as zero." } ], "sections": [], "qualifications": [ "Proposed, final and amended budgets are separate versions. Budgeted amounts do not establish actual collections or payments." ], "formats": [ { "format": "PDF", "sha256": "5daff76fc3423a96e043ae1efe713582e9b33bb84937d0d8aab5a2196ba55beb", "bytes": 82943 }, { "format": "RTF", "sha256": "2fd1a9de6aa39f83500912ab9e0b4572a2bbfb91fb1efd42ac9ac08a8f47d41a", "bytes": 106248 } ], "review_status": "page-cited-summary", "citation_url": "https://lakefrontokeechobee.com/cdd-records/financial-05/" }, { "id": "financial-06", "title": "CDD FY2026–27 final budget", "published_title": "LE Final Budget 2026-2027", "date": "2026-10-01", "date_basis": "Start of budget period, not adoption or upload date.", "document_type": "Final budget", "page_count": 6, "fiscal_year": 2027, "summary": "FY2026–27 final budget: $849,261 total revenue and $113,015 operating expenditure provisions.", "source_ids": [ "cdd-budget-fy2027" ], "pdf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2026/04/LFE-Final-Budget-2026-2027.pdf", "rtf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2026/04/LFE-Final-Budget-2026-2027.rtf", "source_page_url": "https://lakefrontestatescdd.org/financial/", "facts": [ { "text": "Total revenue provision is $849,261, including $0 developer contributions and $180 interest.", "pages": [ 3 ], "basis": "Final budget" }, { "text": "Operating expenditures are budgeted at $113,015. The complete operating line-item table appears below.", "pages": [ 3 ], "basis": "Final budget" }, { "text": "Assessment revenue is $122,646 for operations and maintenance and $726,435 for debt, with no developer-contribution provision.", "pages": [ 3 ], "basis": "Final budget" }, { "text": "Administrative spending is $96,015 and maintenance $17,000. The summary provides $668,320 for bond payments and $67,926 for collection fees and early-payment discounts.", "pages": [ 3 ], "basis": "Final budget" }, { "text": "The debt-service schedule provides $120,000 principal, $518,431 interest and $29,989 redemption, totaling $668,420, financed by $668,320 assessments and $100 interest.", "pages": [ 5 ], "basis": "Final budget" }, { "text": "Bond information lists $8.99 million original par, 4.375%–6.00% coupons, December 2025 issuance and May 2056 maturity.", "pages": [ 5 ], "basis": "Final budget" }, { "text": "Annual residential assessments combine $300 operations and maintenance with varying debt charges. Totals range from $2,262.06 for Ranch to $5,343.31 for Majestic.", "pages": [ 6 ], "basis": "Final budget" } ], "tables": [ { "title": "Operating budget line items", "columns": [ "Budget (USD)" ], "rows": [ { "label": "O&M Assessments", "values": [ 122646 ] }, { "label": "Developer Contribution", "values": [ 0 ] }, { "label": "Debt Assessments", "values": [ 726435 ] }, { "label": "Interest Income", "values": [ 180 ] }, { "label": "TOTAL REVENUES", "values": [ 849261 ] }, { "label": "Supervisor Fees", "values": [ 0 ] }, { "label": "Management", "values": [ 36972 ] }, { "label": "Legal", "values": [ 21000 ] }, { "label": "Assessment Roll", "values": [ 5000 ] }, { "label": "Audit Fees", "values": [ 4700 ] }, { "label": "Arbitrage Rebate Fee", "values": [ 650 ] }, { "label": "Insurance", "values": [ 6200 ] }, { "label": "Legal Advertisements", "values": [ 6000 ] }, { "label": "Miscellaneous", "values": [ 1518 ] }, { "label": "Postage", "values": [ 300 ] }, { "label": "Office Supplies", "values": [ 1500 ] }, { "label": "Dues & Subscriptions", "values": [ 175 ] }, { "label": "Website Management", "values": [ 3000 ] }, { "label": "Trustee Fees", "values": [ 4500 ] }, { "label": "Continuing Disclosure Fee", "values": [ 1000 ] }, { "label": "Dissemination Services", "values": [ 3500 ] }, { "label": "Total Administrative Expenditures", "values": [ 96015 ] }, { "label": "Engineering/Inspections", "values": [ 10000 ] }, { "label": "Miscellaneous Maintenance", "values": [ 7000 ] }, { "label": "Field Operations", "values": [ 0 ] }, { "label": "Total Maintenance Expenditures", "values": [ 17000 ] }, { "label": "TOTAL EXPENDITURES", "values": [ 113015 ] }, { "label": "REVENUES LESS EXPENDITURES", "values": [ 736246 ] }, { "label": "Bond Payments", "values": [ -668320 ] }, { "label": "BALANCE", "values": [ 67926 ] }, { "label": "County Appraiser & Tax Collector Fee", "values": [ -22642 ] }, { "label": "Discounts For Early Payments", "values": [ -45284 ] }, { "label": "EXCESS/ (SHORTFALL)", "values": [ 0 ] } ], "pages": [ 3 ], "note": "Budget provisions, not actual receipts or expenditures. Dash entries are represented as zero." }, { "title": "FY2026–27 annual assessment comparison", "columns": [ "Assessment units", "O&M (USD/year)", "Debt (USD/year)", "Total (USD/year)" ], "pages": [ 6 ], "rows": [ { "label": "Ranch", "values": [ 22, 300, 1962.06, 2262.06 ] }, { "label": "Duplex", "values": [ 42, 300, 2966.04, 3266.04 ] }, { "label": "Emerald", "values": [ 86, 300, 3260.57, 3560.57 ] }, { "label": "Luxor", "values": [ 19, 300, 3900.72, 4200.72 ] }, { "label": "Majestic", "values": [ 4, 300, 5043.31, 5343.31 ] }, { "label": "Townhome", "values": [ 26, 300, 2042.62, 2342.62 ] }, { "label": "Commercial – religious", "values": [ 18.23, 300, 326.06, 626.06 ] }, { "label": "Commercial – other", "values": [ 191.61, 300, 652.11, 952.11 ] } ], "note": "Residential charges are per home. The commercial footnote says “Per Square Feet” without a clear scale; the methodology uses 1,000-square-foot units. Commercial figures are preserved as printed, not a bill per business or single square foot. Figures include collection and early-payment allowances; other taxes and HOA charges are separate." } ], "sections": [], "qualifications": [ "Proposed, final and amended budgets are separate versions. Budgeted amounts do not establish actual collections or payments." ], "formats": [ { "format": "PDF", "sha256": "a03351a32151380e93ecc5a5d71a7f83fda4a5573b79561cb8674a6c73858977", "bytes": 100584 }, { "format": "RTF", "sha256": "807b705f127859b387c9ed8b1b987f25e5cf438d715e73ed9000d4db704d5143", "bytes": 478504 } ], "review_status": "page-cited-summary", "citation_url": "https://lakefrontokeechobee.com/cdd-records/financial-06/" }, { "id": "financial-07", "title": "CDD FY2025–26 final budget", "published_title": "LE Final Budget 2025-2026", "date": "2025-10-01", "date_basis": "Start of budget period, not adoption or upload date.", "document_type": "Final budget", "page_count": 4, "fiscal_year": 2026, "summary": "FY2025–26 final budget: $119,825 total revenue and $119,825 operating expenditure provisions.", "source_ids": [ "cdd-financial-07" ], "pdf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2025/09/LFE-Final-Budget-2025-2026.pdf", "rtf_url": "http://lakefrontestatescdd.org/wp-content/uploads/2025/09/LFE-Final-Budget-2025-2026-002.rtf", "source_page_url": "https://lakefrontestatescdd.org/financial/", "facts": [ { "text": "Total revenue provision is $119,825, including $119,705 developer contributions and $120 interest.", "pages": [ 3 ], "basis": "Final budget" }, { "text": "Operating expenditures are budgeted at $119,825. The complete operating line-item table appears below.", "pages": [ 3 ], "basis": "Final budget" }, { "text": "O&M assessments, debt assessments and bond payments are zero; this budget relies on developer contributions.", "pages": [ 3 ], "basis": "Final budget" } ], "tables": [ { "title": "Operating budget line items", "columns": [ "Budget (USD)" ], "rows": [ { "label": "O&M Assessments", "values": [ 0 ] }, { "label": "Developer Contribution", "values": [ 119705 ] }, { "label": "Debt Assessments", "values": [ 0 ] }, { "label": "Interest Income", "values": [ 120 ] }, { "label": "TOTAL REVENUES", "values": [ 119825 ] }, { "label": "Supervisor Fees", "values": [ 0 ] }, { "label": "Management", "values": [ 36000 ] }, { "label": "Legal", "values": [ 35000 ] }, { "label": "Assessment Roll", "values": [ 0 ] }, { "label": "Audit Fees", "values": [ 4100 ] }, { "label": "Arbitrage Rebate Fee", "values": [ 0 ] }, { "label": "Insurance", "values": [ 6000 ] }, { "label": "Legal Advertisements", "values": [ 20000 ] }, { "label": "Miscellaneous", "values": [ 1500 ] }, { "label": "Postage", "values": [ 300 ] }, { "label": "Office Supplies", "values": [ 1750 ] }, { "label": "Dues & Subscriptions", "values": [ 175 ] }, { "label": "Website Management", "values": [ 3000 ] }, { "label": "Trustee Fees", "values": [ 0 ] }, { "label": "Continuing Disclosure Fee", "values": [ 0 ] }, { "label": "Total Administrative Expenditures", "values": [ 107825 ] }, { "label": "Engineering/Inspections", "values": [ 10000 ] }, { "label": "Miscellaneous Maintenance", "values": [ 2000 ] }, { "label": "Field Operations", "values": [ 0 ] }, { "label": "Total Maintenance Expenditures", "values": [ 12000 ] }, { "label": "TOTAL EXPENDITURES", "values": [ 119825 ] }, { "label": "REVENUES LESS EXPENDITURES", "values": [ 0 ] }, { "label": "Bond Payments", "values": [ 0 ] }, { "label": "BALANCE", "values": [ 0 ] }, { "label": "County Appraiser & Tax Collector Fee", "values": [ 0 ] }, { "label": "Discounts For Early Payments", "values": [ 0 ] }, { "label": "EXCESS/ (SHORTFALL)", "values": [ 0 ] } ], "pages": [ 3 ], "note": "Budget provisions, not actual receipts or expenditures. Dash entries are represented as zero." } ], "sections": [], "qualifications": [ "Proposed, final and amended budgets are separate versions. Budgeted amounts do not establish actual collections or payments." ], "formats": [ { "format": "PDF", "sha256": "417e9c324ce19c48e5b2f1938adb26b9ebf490ff60ed43b4afc4db20539f0a69", "bytes": 95269 }, { "format": "RTF", "sha256": "248463fa1c3f50cbf145e228e1bc75e9237fe403e7a535e0a82396e1c6e0f4d4", "bytes": 271240 } ], "review_status": "page-cited-summary", "citation_url": "https://lakefrontokeechobee.com/cdd-records/financial-07/" }, { "id": "financial-08", "title": "CDD FY2024–25 final budget", "published_title": "LE Final Budget 2024-2025", "date": "2024-10-01", "date_basis": "Start of budget period, not adoption or upload date.", "document_type": "Final budget", "page_count": 4, "fiscal_year": 2025, "summary": "FY2024–25 final budget: $116,825 total revenue and $116,825 operating expenditure provisions.", "source_ids": [ "cdd-financial-08" ], "pdf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2024/09/LFE-Final-Budget-2024-2025.pdf", "rtf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2024/09/LFE-Final-Budget-2024-2025.rtf", "source_page_url": "https://lakefrontestatescdd.org/financial/", "facts": [ { "text": "Total revenue provision is $116,825, including $116,825 developer contributions and $0 interest.", "pages": [ 3 ], "basis": "Final budget" }, { "text": "Operating expenditures are budgeted at $116,825. The complete operating line-item table appears below.", "pages": [ 3 ], "basis": "Final budget" }, { "text": "O&M assessments, debt assessments and bond payments are zero; this budget relies on developer contributions.", "pages": [ 3 ], "basis": "Final budget" } ], "tables": [ { "title": "Operating budget line items", "columns": [ "Budget (USD)" ], "rows": [ { "label": "O&M Assessments", "values": [ 0 ] }, { "label": "Developer Contribution", "values": [ 116825 ] }, { "label": "Debt Assessments", "values": [ 0 ] }, { "label": "Interest Income", "values": [ 0 ] }, { "label": "TOTAL REVENUES", "values": [ 116825 ] }, { "label": "Supervisor Fees", "values": [ 0 ] }, { "label": "Management", "values": [ 36000 ] }, { "label": "Legal", "values": [ 40000 ] }, { "label": "Assessment Roll", "values": [ 0 ] }, { "label": "Audit Fees", "values": [ 4100 ] }, { "label": "Arbitrage Rebate Fee", "values": [ 0 ] }, { "label": "Insurance", "values": [ 6000 ] }, { "label": "Legal Advertisements", "values": [ 20000 ] }, { "label": "Miscellaneous", "values": [ 1500 ] }, { "label": "Postage", "values": [ 300 ] }, { "label": "Office Supplies", "values": [ 1750 ] }, { "label": "Dues & Subscriptions", "values": [ 175 ] }, { "label": "Website Management", "values": [ 3000 ] }, { "label": "Trustee Fees", "values": [ 0 ] }, { "label": "Continuing Disclosure Fee", "values": [ 0 ] }, { "label": "Total Administrative Expenditures", "values": [ 112825 ] }, { "label": "Engineering/Inspections", "values": [ 2000 ] }, { "label": "Miscellaneous Maintenance", "values": [ 2000 ] }, { "label": "Field Operations", "values": [ 0 ] }, { "label": "Total Maintenance Expenditures", "values": [ 4000 ] }, { "label": "TOTAL EXPENDITURES", "values": [ 116825 ] }, { "label": "REVENUES LESS EXPENDITURES", "values": [ 0 ] }, { "label": "Bond Payments", "values": [ 0 ] }, { "label": "BALANCE", "values": [ 0 ] }, { "label": "County Appraiser & Tax Collector Fee", "values": [ 0 ] }, { "label": "Discounts For Early Payments", "values": [ 0 ] }, { "label": "EXCESS/ (SHORTFALL)", "values": [ 0 ] } ], "pages": [ 3 ], "note": "Budget provisions, not actual receipts or expenditures. Dash entries are represented as zero." } ], "sections": [], "qualifications": [ "Proposed, final and amended budgets are separate versions. Budgeted amounts do not establish actual collections or payments." ], "formats": [ { "format": "PDF", "sha256": "3cbbc9bde293e91882cfb231c6b784ef422c579b2e11c0fdd6fbf22e589fd095", "bytes": 93935 }, { "format": "RTF", "sha256": "5f45d05345dc7b48b311bf26761ba5719fefca61758c6b5ad4adef81869ddbc6", "bytes": 106555 } ], "review_status": "page-cited-summary", "citation_url": "https://lakefrontokeechobee.com/cdd-records/financial-08/" }, { "id": "financial-09", "title": "CDD FY2023–24 final budget", "published_title": "LE Final Budget 2023-2024", "date": "2023-10-01", "date_basis": "Start of budget period, not adoption or upload date.", "document_type": "Final budget", "page_count": 4, "fiscal_year": 2024, "summary": "FY2023–24 final budget: $116,875 total revenue and $116,875 operating expenditure provisions.", "source_ids": [ "cdd-financial-09" ], "pdf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2023/08/LFE-Final-Budget-2023-2024.pdf", "rtf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2023/08/LFE-Final-Budget-2023-2024.rtf", "source_page_url": "https://lakefrontestatescdd.org/financial/", "facts": [ { "text": "Total revenue provision is $116,875, including $116,875 developer contributions and $0 interest.", "pages": [ 3 ], "basis": "Final budget" }, { "text": "Operating expenditures are budgeted at $116,875. The complete operating line-item table appears below.", "pages": [ 3 ], "basis": "Final budget" }, { "text": "O&M assessments, debt assessments and bond payments are zero; this budget relies on developer contributions.", "pages": [ 3 ], "basis": "Final budget" } ], "tables": [ { "title": "Operating budget line items", "columns": [ "Budget (USD)" ], "rows": [ { "label": "O&M Assessments", "values": [ 0 ] }, { "label": "Developer Contribution", "values": [ 116875 ] }, { "label": "Debt Assessments", "values": [ 0 ] }, { "label": "Interest Income", "values": [ 0 ] }, { "label": "TOTAL REVENUES", "values": [ 116875 ] }, { "label": "Supervisor Fees", "values": [ 0 ] }, { "label": "Management", "values": [ 36000 ] }, { "label": "Legal", "values": [ 40000 ] }, { "label": "Assessment Roll", "values": [ 0 ] }, { "label": "Audit Fees", "values": [ 4000 ] }, { "label": "Arbitrage Rebate Fee", "values": [ 0 ] }, { "label": "Insurance", "values": [ 6000 ] }, { "label": "Legal Advertisements", "values": [ 20000 ] }, { "label": "Miscellaneous", "values": [ 1500 ] }, { "label": "Postage", "values": [ 200 ] }, { "label": "Office Supplies", "values": [ 2000 ] }, { "label": "Dues & Subscriptions", "values": [ 175 ] }, { "label": "Website Management", "values": [ 3000 ] }, { "label": "Trustee Fees", "values": [ 0 ] }, { "label": "Continuing Disclosure Fee", "values": [ 0 ] }, { "label": "Total Administrative Expenditures", "values": [ 112875 ] }, { "label": "Engineering/Inspections", "values": [ 2000 ] }, { "label": "Miscellaneous Maintenance", "values": [ 2000 ] }, { "label": "Field Operations", "values": [ 0 ] }, { "label": "Total Maintenance Expenditures", "values": [ 4000 ] }, { "label": "TOTAL EXPENDITURES", "values": [ 116875 ] }, { "label": "REVENUES LESS EXPENDITURES", "values": [ 0 ] }, { "label": "Bond Payments", "values": [ 0 ] }, { "label": "BALANCE", "values": [ 0 ] }, { "label": "County Appraiser & Tax Collector Fee", "values": [ 0 ] }, { "label": "Discounts For Early Payments", "values": [ 0 ] }, { "label": "EXCESS/ (SHORTFALL)", "values": [ 0 ] } ], "pages": [ 3 ], "note": "Budget provisions, not actual receipts or expenditures. Dash entries are represented as zero." } ], "sections": [], "qualifications": [ "Proposed, final and amended budgets are separate versions. Budgeted amounts do not establish actual collections or payments." ], "formats": [ { "format": "PDF", "sha256": "502c1e53c5524c491f49b420cf7371795ff589b471ef87f75d28ba5b6a84eeea", "bytes": 83051 }, { "format": "RTF", "sha256": "5e456987d1733dc60c38921ded28444cc3ccd25a2c6bc970d0882bcf7625ccd7", "bytes": 106908 } ], "review_status": "page-cited-summary", "citation_url": "https://lakefrontokeechobee.com/cdd-records/financial-09/" }, { "id": "financial-10", "title": "CDD FY2022–23 final budget", "published_title": "LE Final Budget 2022-2023", "date": "2023-05-24", "date_basis": "Start of budget period, not adoption or upload date.", "document_type": "Final budget", "page_count": 4, "fiscal_year": 2023, "summary": "FY2022–23 final budget: $58,875 total revenue and $58,875 operating expenditure provisions.", "source_ids": [ "cdd-financial-10" ], "pdf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2023/08/LFE-Final-Budget-2022-2023.pdf", "rtf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2023/08/LFE-Final-Budget-2022-2023.rtf", "source_page_url": "https://lakefrontestatescdd.org/financial/", "facts": [ { "text": "Total revenue provision is $58,875, including $58,875 developer contributions and $0 interest.", "pages": [ 3 ], "basis": "Final budget" }, { "text": "Operating expenditures are budgeted at $58,875. The complete operating line-item table appears below.", "pages": [ 3 ], "basis": "Final budget" }, { "text": "O&M assessments, debt assessments and bond payments are zero; this budget relies on developer contributions.", "pages": [ 3 ], "basis": "Final budget" } ], "tables": [ { "title": "Operating budget line items", "columns": [ "Budget (USD)" ], "rows": [ { "label": "O&M Assessments", "values": [ 0 ] }, { "label": "Developer Contribution", "values": [ 58875 ] }, { "label": "Debt Assessments", "values": [ 0 ] }, { "label": "Interest Income", "values": [ 0 ] }, { "label": "TOTAL REVENUES", "values": [ 58875 ] }, { "label": "Supervisor Fees", "values": [ 0 ] }, { "label": "Management", "values": [ 12000 ] }, { "label": "Legal", "values": [ 30000 ] }, { "label": "Assessment Roll", "values": [ 0 ] }, { "label": "Audit Fees", "values": [ 0 ] }, { "label": "Arbitrage Rebate Fee", "values": [ 0 ] }, { "label": "Insurance", "values": [ 5000 ] }, { "label": "Legal Advertisements", "values": [ 5000 ] }, { "label": "Miscellaneous", "values": [ 1500 ] }, { "label": "Postage", "values": [ 200 ] }, { "label": "Office Supplies", "values": [ 2000 ] }, { "label": "Dues & Subscriptions", "values": [ 175 ] }, { "label": "Website Management", "values": [ 1000 ] }, { "label": "Trustee Fees", "values": [ 0 ] }, { "label": "Continuing Disclosure Fee", "values": [ 0 ] }, { "label": "Total Administrative Expenditures", "values": [ 56875 ] }, { "label": "Engineering/Inspections", "values": [ 2000 ] }, { "label": "Miscellaneous Maintenance", "values": [ 0 ] }, { "label": "Field Operations", "values": [ 0 ] }, { "label": "Total Maintenance Expenditures", "values": [ 2000 ] }, { "label": "TOTAL EXPENDITURES", "values": [ 58875 ] }, { "label": "REVENUES LESS EXPENDITURES", "values": [ 0 ] }, { "label": "Bond Payments", "values": [ 0 ] }, { "label": "BALANCE", "values": [ 0 ] }, { "label": "County Appraiser & Tax Collector Fee", "values": [ 0 ] }, { "label": "Discounts For Early Payments", "values": [ 0 ] }, { "label": "EXCESS/ (SHORTFALL)", "values": [ 0 ] } ], "pages": [ 3 ], "note": "Budget provisions, not actual receipts or expenditures. Dash entries are represented as zero." } ], "sections": [], "qualifications": [ "Proposed, final and amended budgets are separate versions. Budgeted amounts do not establish actual collections or payments." ], "formats": [ { "format": "PDF", "sha256": "f3e5244e9ab708a2539c5b62131c1dd5fb0a5d4b044b9a380464873f6fe99044", "bytes": 82507 }, { "format": "RTF", "sha256": "5a904f923096f96804a2f9d3fe3d9747ccf4b5ebca63c22bfc312f4ce900eb5e", "bytes": 106528 } ], "review_status": "page-cited-summary", "citation_url": "https://lakefrontokeechobee.com/cdd-records/financial-10/" }, { "id": "financial-11", "title": "CDD FY2024–25 amended budget", "published_title": "LE Amended Budget 2024-2025", "date": "2024-10-01", "date_basis": "Start of budget period, not adoption or upload date.", "document_type": "Amended budget", "page_count": 3, "fiscal_year": 2025, "summary": "FY2024–25 amended budget: $69,240 total revenue and $69,240 operating expenditure provisions.", "source_ids": [ "cdd-financial-11" ], "pdf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2025/11/LFE-Amended-Final-Budget-2024-2025.pdf", "rtf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2025/11/LFE-Amended-Final-Budget-2024-2025.rtf", "source_page_url": "https://lakefrontestatescdd.org/financial/", "facts": [ { "text": "Total revenue provision is $69,240, including $68,765 developer contributions and $475 interest.", "pages": [ 3 ], "basis": "Amended budget" }, { "text": "Operating expenditures are budgeted at $69,240. The complete operating line-item table appears below.", "pages": [ 3 ], "basis": "Amended budget" }, { "text": "The interim-actual column shows $58,890 revenue and $57,755 expenditures. Later audits provide the year-end results.", "pages": [ 3 ], "basis": "Amended budget" } ], "tables": [ { "title": "Operating budget line items", "columns": [ "Original budget (USD)", "Amended budget (USD)", "Interim actual (USD)" ], "rows": [ { "label": "O & M Assessments", "values": [ 0, 0, 0 ] }, { "label": "Developer Contribution", "values": [ 116825, 68765, 58438 ] }, { "label": "Debt Assessments", "values": [ 0, 0, 0 ] }, { "label": "Interest Income", "values": [ 0, 475, 452 ] }, { "label": "TOTAL REVENUES", "values": [ 116825, 69240, 58890 ] }, { "label": "Supervisor Fees", "values": [ 0, 0, 0 ] }, { "label": "Management", "values": [ 36000, 36000, 36000 ] }, { "label": "Legal", "values": [ 40000, 9000, 3195 ] }, { "label": "Assessment Roll", "values": [ 0, 0, 0 ] }, { "label": "Audit Fees", "values": [ 4100, 3500, 3500 ] }, { "label": "Arbitrage Rebate Fee", "values": [ 0, 0, 0 ] }, { "label": "Insurance", "values": [ 6000, 5200, 5200 ] }, { "label": "Legal Advertisements", "values": [ 20000, 2500, 1506 ] }, { "label": "Miscellaneous", "values": [ 1500, 1500, 674 ] }, { "label": "Postage", "values": [ 300, 15, 9 ] }, { "label": "Office Supplies", "values": [ 1750, 350, 253 ] }, { "label": "Dues & Subscriptions", "values": [ 175, 175, 175 ] }, { "label": "Website Management", "values": [ 3000, 3000, 3000 ] }, { "label": "Trustee Fees", "values": [ 0, 0, 0 ] }, { "label": "Continuing Disclosure Fee", "values": [ 0, 0, 0 ] }, { "label": "Total Administrative Expenditures", "values": [ 112825, 61240, 53512 ] }, { "label": "Engineering/Inspections", "values": [ 2000, 8000, 4243 ] }, { "label": "Miscellaneous Maintenance", "values": [ 2000, 0, 0 ] }, { "label": "Field Operations", "values": [ 0, 0, 0 ] }, { "label": "Total Maintenance Expenditures", "values": [ 4000, 8000, 4243 ] }, { "label": "TOTAL EXPENDITURES", "values": [ 116825, 69240, 57755 ] }, { "label": "REVENUES LESS EXPENDITURES", "values": [ 0, 0, 1135 ] }, { "label": "Bond Payments", "values": [ 0, 0, 0 ] }, { "label": "BALANCE", "values": [ 0, 0, 1135 ] }, { "label": "County Appraiser & Tax Collector Fee", "values": [ 0, 0, 0 ] }, { "label": "Discounts For Early Payments", "values": [ 0, 0, 0 ] }, { "label": "EXCESS/ (SHORTFALL)", "values": [ 0, 0, 1135 ] } ], "pages": [ 3 ], "note": "Interim actuals are partial-period figures, not audited year-end accounts." } ], "sections": [], "qualifications": [ "Column headings contain inconsistent start-year dates. The fiscal-year title and cover identify the year. Interim actuals end September 29, 2025 or August 31, 2024 respectively.", "Proposed, final and amended budgets are separate versions. Budgeted amounts do not establish actual collections or payments." ], "formats": [ { "format": "PDF", "sha256": "e2c6972ae4101e44ded776e2652079adfbb9a1870da9cf4aae04f200104ebe8e", "bytes": 77878 }, { "format": "RTF", "sha256": "3eaae29f30fecfb0c1778058acd9a8cf3dea941081767fc4347fccb82c8bfa54", "bytes": 154208 } ], "review_status": "page-cited-summary", "citation_url": "https://lakefrontokeechobee.com/cdd-records/financial-11/" }, { "id": "financial-12", "title": "CDD FY2023–24 amended budget", "published_title": "LE Amended Budget 2023-2024", "date": "2023-10-01", "date_basis": "Start of budget period, not adoption or upload date.", "document_type": "Amended budget", "page_count": 3, "fiscal_year": 2024, "summary": "FY2023–24 amended budget: $88,256 total revenue and $104,300 operating expenditure provisions.", "source_ids": [ "cdd-financial-12" ], "pdf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2024/09/LFE-Amended-Final-Budget-2023-2024.pdf", "rtf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2024/09/LFE-Amended-Final-Budget-2023-2024.rtf", "source_page_url": "https://lakefrontestatescdd.org/financial/", "facts": [ { "text": "Total revenue provision is $88,256, including $87,656 developer contributions and $600 interest.", "pages": [ 3 ], "basis": "Amended budget" }, { "text": "Operating expenditures are budgeted at $104,300. The complete operating line-item table appears below.", "pages": [ 3 ], "basis": "Amended budget" }, { "text": "The interim-actual column shows $88,242 revenue and $75,991 expenditures. Later audits provide the year-end results.", "pages": [ 3 ], "basis": "Amended budget" } ], "tables": [ { "title": "Operating budget line items", "columns": [ "Original budget (USD)", "Amended budget (USD)", "Interim actual (USD)" ], "rows": [ { "label": "O & M Assessments", "values": [ 0, 0, 0 ] }, { "label": "Developer Contribution", "values": [ 116875, 87656, 87656 ] }, { "label": "Debt Assessments", "values": [ 0, 0, 0 ] }, { "label": "Interest Income", "values": [ 0, 600, 586 ] }, { "label": "TOTAL REVENUES", "values": [ 116875, 88256, 88242 ] }, { "label": "Supervisor Fees", "values": [ 0, 0, 0 ] }, { "label": "Management", "values": [ 36000, 36000, 33000 ] }, { "label": "Legal", "values": [ 40000, 12500, 3552 ] }, { "label": "Assessment Roll", "values": [ 0, 0, 0 ] }, { "label": "Audit Fees", "values": [ 4000, 3400, 3400 ] }, { "label": "Arbitrage Rebate Fee", "values": [ 0, 0, 0 ] }, { "label": "Insurance", "values": [ 6000, 5000, 5000 ] }, { "label": "Legal Advertisements", "values": [ 20000, 3000, 2258 ] }, { "label": "Miscellaneous", "values": [ 1500, 1500, 1346 ] }, { "label": "Postage", "values": [ 200, 125, 118 ] }, { "label": "Office Supplies", "values": [ 2000, 1100, 1056 ] }, { "label": "Dues & Subscriptions", "values": [ 175, 175, 175 ] }, { "label": "Website Management", "values": [ 3000, 1500, 1375 ] }, { "label": "Trustee Fees", "values": [ 0, 0, 0 ] }, { "label": "Continuing Disclosure Fee", "values": [ 0, 0, 0 ] }, { "label": "Total Administrative Expenditures", "values": [ 112875, 64300, 51280 ] }, { "label": "Engineering/Inspections", "values": [ 2000, 40000, 24711 ] }, { "label": "Miscellaneous Maintenance", "values": [ 2000, 0, 0 ] }, { "label": "Field Operations", "values": [ 0, 0, 0 ] }, { "label": "Total Maintenance Expenditures", "values": [ 4000, 40000, 24711 ] }, { "label": "TOTAL EXPENDITURES", "values": [ 116875, 104300, 75991 ] }, { "label": "REVENUES LESS EXPENDITURES", "values": [ 0, -16044, 12251 ] }, { "label": "Bond Payments", "values": [ 0, 0, 0 ] }, { "label": "BALANCE", "values": [ 0, -16044, 12251 ] }, { "label": "County Appraiser & Tax Collector Fee", "values": [ 0, 0, 0 ] }, { "label": "Discounts For Early Payments", "values": [ 0, 0, 0 ] }, { "label": "EXCESS/ (SHORTFALL)", "values": [ 0, -16044, 12251 ] } ], "pages": [ 3 ], "note": "Interim actuals are partial-period figures, not audited year-end accounts." } ], "sections": [], "qualifications": [ "Column headings contain inconsistent start-year dates. The fiscal-year title and cover identify the year. Interim actuals end September 29, 2025 or August 31, 2024 respectively.", "Proposed, final and amended budgets are separate versions. Budgeted amounts do not establish actual collections or payments." ], "formats": [ { "format": "PDF", "sha256": "f75923576f178bfd6dd742cff98d972ab0a94c86bd0037fa5d2e074ab442e7c2", "bytes": 91346 }, { "format": "RTF", "sha256": "089b7b555d6e8fdf602d93bf31cbf2936c986a054bffaa413f84563803e98f7e", "bytes": 61362 } ], "review_status": "page-cited-summary", "citation_url": "https://lakefrontokeechobee.com/cdd-records/financial-12/" }, { "id": "financial-13", "title": "CDD FY2022–23 amended budget", "published_title": "LE Amended Budget 2022-2023", "date": "2023-05-24", "date_basis": "Start of budget period, not adoption or upload date.", "document_type": "Amended budget", "page_count": 3, "fiscal_year": 2023, "summary": "FY2022–23 amended budget: $39,315 total revenue and $29,612 operating expenditure provisions.", "source_ids": [ "cdd-financial-13" ], "pdf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2023/12/LFE-Amended-Final-Budget-2022-2023.pdf", "rtf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2023/12/LFE-Amended-Final-Budget-2022-2023.rtf", "source_page_url": "https://lakefrontestatescdd.org/financial/", "facts": [ { "text": "Total revenue provision is $39,315, including $39,315 developer contributions and $0 interest.", "pages": [ 3 ], "basis": "Amended budget" }, { "text": "Operating expenditures are budgeted at $29,612. The complete operating line-item table appears below.", "pages": [ 3 ], "basis": "Amended budget" }, { "text": "The interim-actual column shows $39,540 revenue and $19,711 expenditures. Later audits provide the year-end results.", "pages": [ 3 ], "basis": "Amended budget" } ], "tables": [ { "title": "Operating budget line items", "columns": [ "Original budget (USD)", "Amended budget (USD)", "Interim actual (USD)" ], "rows": [ { "label": "O & M Assessments", "values": [ 0, 0, 0 ] }, { "label": "Developer Contribution", "values": [ 58875, 39315, 39315 ] }, { "label": "Debt Assessments", "values": [ 0, 0, 0 ] }, { "label": "Interest Income", "values": [ 0, 0, 225 ] }, { "label": "TOTAL REVENUES", "values": [ 58875, 39315, 39540 ] }, { "label": "Supervisor Fees", "values": [ 0, 0, 0 ] }, { "label": "Management", "values": [ 12000, 12000, 12000 ] }, { "label": "Legal", "values": [ 30000, 10000, 2898 ] }, { "label": "Assessment Roll", "values": [ 0, 0, 0 ] }, { "label": "Audit Fees", "values": [ 0, 0, 0 ] }, { "label": "Arbitrage Rebate Fee", "values": [ 0, 0, 0 ] }, { "label": "Insurance", "values": [ 5000, 1082, 1082 ] }, { "label": "Legal Advertisements", "values": [ 5000, 3500, 1563 ] }, { "label": "Miscellaneous", "values": [ 1500, 1500, 710 ] }, { "label": "Postage", "values": [ 200, 80, 70 ] }, { "label": "Office Supplies", "values": [ 2000, 350, 288 ] }, { "label": "Dues & Subscriptions", "values": [ 175, 100, 100 ] }, { "label": "Website Management", "values": [ 1000, 1000, 1000 ] }, { "label": "Trustee Fees", "values": [ 0, 0, 0 ] }, { "label": "Continuing Disclosure Fee", "values": [ 0, 0, 0 ] }, { "label": "Total Administrative Expenditures", "values": [ 56875, 29612, 19711 ] }, { "label": "Engineering/Inspections", "values": [ 2000, 0, 0 ] }, { "label": "Miscellaneous Maintenance", "values": [ 0, 0, 0 ] }, { "label": "Field Operations", "values": [ 0, 0, 0 ] }, { "label": "Total Maintenance Expenditures", "values": [ 2000, 0, 0 ] }, { "label": "TOTAL EXPENDITURES", "values": [ 58875, 29612, 19711 ] }, { "label": "REVENUES LESS EXPENDITURES", "values": [ 0, 9703, 19829 ] }, { "label": "Bond Payments", "values": [ 0, 0, 0 ] }, { "label": "BALANCE", "values": [ 0, 9703, 19829 ] }, { "label": "County Appraiser & Tax Collector Fee", "values": [ 0, 0, 0 ] }, { "label": "Discounts For Early Payments", "values": [ 0, 0, 0 ] }, { "label": "EXCESS/ (SHORTFALL)", "values": [ 0, 9703, 19829 ] } ], "pages": [ 3 ], "note": "Interim actuals are partial-period figures, not audited year-end accounts." } ], "sections": [], "qualifications": [ "Proposed, final and amended budgets are separate versions. Budgeted amounts do not establish actual collections or payments." ], "formats": [ { "format": "PDF", "sha256": "ca0850895befbaeb7f45f70d1985a2e4d5987cd9c1108d5adfd7708a9cb4d3c1", "bytes": 77590 }, { "format": "RTF", "sha256": "023fe1274c46c29e244e5e1b5acb30c37cfb1dea3b23a34ee8a8c9bc50346017", "bytes": 61104 } ], "review_status": "page-cited-summary", "citation_url": "https://lakefrontokeechobee.com/cdd-records/financial-13/" }, { "id": "financial-14", "title": "CDD FY2024–25 annual audit", "published_title": "2025 FINAL REPORT", "date": "2025-09-30", "date_basis": "Audited fiscal year-end; report issued later.", "document_type": "Annual audit", "page_count": 24, "fiscal_year": 2025, "summary": "Grau & Associates’ FY2025 audit reports $58,890 revenue, $59,266 expenditures and $14,359 ending general-fund balance.", "source_ids": [ "cdd-financial-14" ], "pdf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2026/07/2025-FINAL-REPORT-LAKEFRONT-ESTATES-CDD.pdf", "rtf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2026/07/2025-FINAL-REPORT-LAKEFRONT-ESTATES-CDD.rtf", "source_page_url": "https://lakefrontestatescdd.org/financial/", "facts": [ { "text": "Grau & Associates issued an unmodified financial-statement opinion dated 2026-06-29 for the year ended September 30, 2025.", "pages": [ 3, 4 ], "basis": "Independent audit" }, { "text": "General-fund revenue was $58,890, including $58,438 developer contributions and $452 interest; expenditures were $59,266.", "pages": [ 11 ], "basis": "Audited financial statements" }, { "text": "The fund-balance change was $-376, bringing ending fund balance to $14,359.", "pages": [ 11 ], "basis": "Audited financial statements" }, { "text": "The notes describe reliance on continued developer funding and the potentially material effect of losing that involvement.", "pages": [ 16 ], "basis": "Audit notes" }, { "text": "The report to management lists no current-year findings or recommendations and reports no deteriorating financial condition under the procedures applied.", "pages": [ 24 ], "basis": "Audit management report" }, { "text": "The subsequent-events note reports $8,990,000 of Series 2025 bonds, maturities from May 2030 to May 2056 and 4.375%–6% fixed rates. Issuance was after the September 30, 2025 fiscal year-end.", "pages": [ 16 ], "basis": "Audit subsequent-events note" }, { "text": "Note 1 states that all board members at this fiscal year-end were affiliated with Okeechobee Member LLC. This statement does not identify personal equity percentages.", "pages": [ 12 ], "basis": "Audit organization note" } ], "tables": [ { "title": "Audited general fund", "columns": [ "Actual (USD)" ], "pages": [ 11 ], "rows": [ { "label": "Developer contributions", "values": [ 58438 ] }, { "label": "Interest", "values": [ 452 ] }, { "label": "Total revenue", "values": [ 58890 ] }, { "label": "General government", "values": [ 58592 ] }, { "label": "Maintenance and operations", "values": [ 674 ] }, { "label": "Total expenditures", "values": [ 59266 ] }, { "label": "Change in fund balance", "values": [ -376 ] }, { "label": "Beginning fund balance", "values": [ 14735 ] }, { "label": "Ending fund balance", "values": [ 14359 ] } ], "note": "District funds, not total developer or project spending." } ], "sections": [], "qualifications": [ "The audit covers district funds and the stated fiscal period, not all developer finances or construction completion. Findings are limited to the auditor’s scope and procedures." ], "formats": [ { "format": "PDF", "sha256": "f081c5e3a0cf0f87f807f97ca1aa1ee5ff655c5ae8660cdcf9f8c6b4a2ee8003", "bytes": 483077 }, { "format": "RTF", "sha256": "70bd6bae270d8a9d0b9b821d3b630a071bc4378e56c3467ef861594ae47d5170", "bytes": 1236228 } ], "review_status": "page-cited-summary", "citation_url": "https://lakefrontokeechobee.com/cdd-records/financial-14/" }, { "id": "financial-15", "title": "CDD FY2023–24 annual audit", "published_title": "2024 FINAL REPORT", "date": "2024-09-30", "date_basis": "Audited fiscal year-end; report issued later.", "document_type": "Annual audit", "page_count": 24, "fiscal_year": 2024, "summary": "Grau & Associates’ FY2024 audit reports $88,299 revenue, $91,662 expenditures and $14,735 ending general-fund balance.", "source_ids": [ "cdd-audit-2024" ], "pdf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2025/06/2024-FINAL-REPORT-LAKEFRONT-ESTATES-CDD.pdf", "rtf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2025/06/2024-FINAL-REPORT-LAKEFRONT-ESTATES-CDD.rtf", "source_page_url": "https://lakefrontestatescdd.org/financial/", "facts": [ { "text": "Grau & Associates issued an unmodified financial-statement opinion dated 2025-06-19 for the year ended September 30, 2024.", "pages": [ 3, 4 ], "basis": "Independent audit" }, { "text": "General-fund revenue was $88,299, including $87,656 developer contributions and $643 interest; expenditures were $91,662.", "pages": [ 11 ], "basis": "Audited financial statements" }, { "text": "The fund-balance change was $-3,363, bringing ending fund balance to $14,735.", "pages": [ 11 ], "basis": "Audited financial statements" }, { "text": "The notes describe reliance on continued developer funding and the potentially material effect of losing that involvement.", "pages": [ 16 ], "basis": "Audit notes" }, { "text": "The report to management lists no current-year findings or recommendations and reports no deteriorating financial condition under the procedures applied.", "pages": [ 24 ], "basis": "Audit management report" }, { "text": "Note 1 states that all board members at this fiscal year-end were affiliated with Okeechobee Member LLC. This statement does not identify personal equity percentages.", "pages": [ 12 ], "basis": "Audit organization note" } ], "tables": [ { "title": "Audited general fund", "columns": [ "Actual (USD)" ], "pages": [ 11 ], "rows": [ { "label": "Developer contributions", "values": [ 87656 ] }, { "label": "Interest", "values": [ 643 ] }, { "label": "Total revenue", "values": [ 88299 ] }, { "label": "General government", "values": [ 90301 ] }, { "label": "Maintenance and operations", "values": [ 1361 ] }, { "label": "Total expenditures", "values": [ 91662 ] }, { "label": "Change in fund balance", "values": [ -3363 ] }, { "label": "Beginning fund balance", "values": [ 18098 ] }, { "label": "Ending fund balance", "values": [ 14735 ] } ], "note": "District funds, not total developer or project spending." } ], "sections": [], "qualifications": [ "The audit covers district funds and the stated fiscal period, not all developer finances or construction completion. Findings are limited to the auditor’s scope and procedures." ], "formats": [ { "format": "PDF", "sha256": "cee74419df6a24c934882fa6af33a3fafcf2c4e3e629ca8ebd095c93a71c0742", "bytes": 496998 }, { "format": "RTF", "sha256": "ce9c213dfb878c718753311f24988423242b2fc9c82fc5e5f8006919d80c4cd7", "bytes": 847369 } ], "review_status": "page-cited-summary", "citation_url": "https://lakefrontokeechobee.com/cdd-records/financial-15/" }, { "id": "financial-16", "title": "CDD FY2022–23 annual audit", "published_title": "2023 FINAL REPORT", "date": "2023-09-30", "date_basis": "Audited fiscal year-end; report issued later.", "document_type": "Annual audit", "page_count": 24, "fiscal_year": 2023, "summary": "Grau & Associates’ FY2023 audit reports $39,633 revenue, $21,535 expenditures and $18,098 ending general-fund balance.", "source_ids": [ "cdd-financial-16" ], "pdf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2024/06/2023-FINAL-REPORT-LAKEFRONT-ESTATES-CDD.pdf", "rtf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2024/06/2023-FINAL-REPORT-LAKEFRONT-ESTATES-CDD.rtf", "source_page_url": "https://lakefrontestatescdd.org/financial/", "facts": [ { "text": "Grau & Associates issued an unmodified financial-statement opinion dated 2024-06-24 for the year ended September 30, 2023.", "pages": [ 3, 4 ], "basis": "Independent audit" }, { "text": "General-fund revenue was $39,633, including $39,315 developer contributions and $318 interest; expenditures were $21,535.", "pages": [ 11 ], "basis": "Audited financial statements" }, { "text": "The fund-balance change was $18,098, bringing ending fund balance to $18,098.", "pages": [ 11 ], "basis": "Audited financial statements" }, { "text": "The notes describe reliance on continued developer funding and the potentially material effect of losing that involvement.", "pages": [ 16 ], "basis": "Audit notes" }, { "text": "The report to management lists no current-year findings or recommendations and reports no deteriorating financial condition under the procedures applied.", "pages": [ 24 ], "basis": "Audit management report" }, { "text": "Note 1 states that all board members at this fiscal year-end were affiliated with Okeechobee Member LLC. This statement does not identify personal equity percentages.", "pages": [ 12 ], "basis": "Audit organization note" } ], "tables": [ { "title": "Audited general fund", "columns": [ "Actual (USD)" ], "pages": [ 11 ], "rows": [ { "label": "Developer contributions", "values": [ 39315 ] }, { "label": "Interest", "values": [ 318 ] }, { "label": "Total revenue", "values": [ 39633 ] }, { "label": "General government", "values": [ 20824 ] }, { "label": "Maintenance and operations", "values": [ 711 ] }, { "label": "Total expenditures", "values": [ 21535 ] }, { "label": "Change in fund balance", "values": [ 18098 ] }, { "label": "Beginning fund balance", "values": [ 0 ] }, { "label": "Ending fund balance", "values": [ 18098 ] } ], "note": "District funds, not total developer or project spending." } ], "sections": [], "qualifications": [ "The audit covers district funds and the stated fiscal period, not all developer finances or construction completion. Findings are limited to the auditor’s scope and procedures." ], "formats": [ { "format": "PDF", "sha256": "90b4ac8ef1e9018b9e3d73d81324ac0832e466bab3535f752f9e8233a895ca94", "bytes": 518786 }, { "format": "RTF", "sha256": "67a1937b7d2b910d24768e9f28ed5ede12d539d332363ec329c5e1a564702e81", "bytes": 847903 } ], "review_status": "page-cited-summary", "citation_url": "https://lakefrontokeechobee.com/cdd-records/financial-16/" }, { "id": "documents-2026-11-03", "title": "CDD landowners’ and board meeting book · 2026-11-03", "published_title": "LFE 2026-11-03 LO Mtg. & Regular Board Meeting Book", "date": "2026-11-03", "date_basis": "Scheduled meeting date on cover; obtained November 1 before the meeting. Enclosed minutes and fiscal tables retain their own dates.", "document_type": "Meeting book", "page_count": 96, "summary": "Upcoming November agendas, April minutes reporting Neumann’s oath and budget approval, and proposed FY2025–26 amendments distinguishing interim actuals from projections and a planned developer-funded interest payment.", "source_ids": [ "cdd-packet-2026-11-03" ], "pdf_url": "https://lakefrontestatescdd.org/wp-content/uploads/2026/10/LFE-2026-11-03-LO-Mtg.-Regular-Board-Meeting-Book.pdf", "rtf_url": null, "source_page_url": "https://lakefrontestatescdd.org/documents/", "facts": [ { "text": "The book schedules landowners’ and regular board meetings for November 3, 2026 at 11 a.m. The agendas include supervisor elections, officer elections, April minutes, a hearing on revised rules, goals reporting, a budget amendment and audit renewal. These are scheduled items, not completed decisions.", "pages": [ 1, 2, 11 ], "basis": "Upcoming meeting agendas" }, { "text": "The enclosed July 13, 2023 landowners’ minutes report 525 proxy votes assigned to Dovber Blasberg and the initial five-seat election. The copy has blank attestation lines and is included for approval in the November 2026 agenda; it does not describe a 2026 election outcome.", "pages": [ 7, 8 ], "basis": "Minutes: July 13, 2023" }, { "text": "The enclosed April 22, 2026 minutes report that Michael McElligott administered David Neumann’s oath before the meeting. Neumann, Yitzchok Braun and Jonathan Zion are listed as attending supervisors. This supplies the later oath evidence missing from the February minutes.", "pages": [ 13 ], "basis": "Minutes submitted for approval: April 22, 2026" }, { "text": "The April minutes report 3–0 votes to certify the FY2026–27 debt assessments and approve a Developer Funding Agreement, with the chair designated to sign. The executed agreement and payment evidence are not attached here.", "pages": [ 13 ], "basis": "Minutes submitted for approval: April 22, 2026" }, { "text": "The April minutes report unanimous adoption of Resolution 2026-03 for the FY2026–27 final budget, Resolution 2026-04 for the meeting schedule and Resolution 2026-05 setting a landowners’ meeting. The attestation lines on this copy are blank.", "pages": [ 14, 15 ], "basis": "Minutes submitted for approval: April 22, 2026" }, { "text": "Proposed Resolution 2026-06 would set a public hearing on revised procedural rules. Its hearing date/time/location and the rules’ effective date remain blank. The included rule text is a proposal, not evidence of adoption.", "pages": [ 16, 17, 87 ], "basis": "Proposed resolution and rules" }, { "text": "The proposed goals report marks the annual-audit “No findings” measure NO without an explanation; other listed measures are marked YES. This unexplained form response is not an auditor’s finding or proof of a compliance failure.", "pages": [ 88, 89, 90 ], "basis": "Proposed goals report" }, { "text": "The FY2025–26 operating-budget amendment presented for November 3 would reduce revenue and expenditure budgets from $119,825 to $75,837. The proposed amended revenue consists of developer contributions, with zero O&M and debt assessments. Adoption is not established by this advance book.", "pages": [ 91, 94 ], "basis": "Proposed FY2025–26 budget amendment" }, { "text": "The operating table’s year-to-date actual column ends September 29, 2026 and reports $58,527 revenue, including $58,438 developer contributions and $89 interest, against $64,409 expenditures, a $5,882 shortfall. These unaudited interim figures are separate from the proposed budget and the earlier FY2025 audit.", "pages": [ 94 ], "basis": "Interim actual column through September 29, 2026" }, { "text": "The operating sheet also prints a $14,359 September 30, 2026 fund balance using $0 FY2025–26 budget activity. That budget roll-forward is not a reconciliation of the separate $5,882 interim actual shortfall.", "pages": [ 94 ], "basis": "Budget roll-forward and interim columns" }, { "text": "The debt-service actual column through September 29 reports $842,891 revenue, including $826,852 bond proceeds, $16,026 interest and a $13 transfer; interest expenditures are $185,264 and the excess is $657,627. The amended budget instead gives $657,701. These dated columns do not establish present cash.", "pages": [ 95 ], "basis": "Proposed debt-service amendment and interim actuals" }, { "text": "A note states that the November 1, 2026 interest payment of $260,528 is to be developer funded and that capitalized interest was set up through May 2026. The book does not confirm that the payment was made, identify a delinquency or establish a default.", "pages": [ 95 ], "basis": "Budget note dated October 27, 2026" }, { "text": "The notes allocate the existing $8.99 million bond proceeds between $8,163,148 capital projects and $826,852 debt service. They list $414,200 issuance costs and approximately $7,748,948 projected capital outlay. The outlay is expressly projected; these allocations are not additional bond issuance or verified completed spending.", "pages": [ 95 ], "basis": "Proposed budget notes" }, { "text": "The sheet reports $8.99 million par as of September 30, 2026, coupons of 4.375%–6.00%, May 2056 maturity, principal due May 1 and interest due May 1 and November 1. These are district bond terms, not the OP-company mortgage terms.", "pages": [ 95 ], "basis": "Dated bond information" }, { "text": "Management recommends exercising Grau & Associates’ renewal option for the September 2026 and September 2027 year-end audits at proposed fees of $3,700 and $3,800. The memo notes the former exceeds its budgeted audit fee; it does not establish board approval.", "pages": [ 96 ], "basis": "Audit-renewal recommendation" } ], "tables": [ { "title": "FY2025–26 operating fund: selected totals", "columns": [ "Original budget (USD)", "Proposed amended budget (USD)", "Interim actual through 2026-09-29 (USD)" ], "pages": [ 94 ], "rows": [ { "label": "Developer contributions", "values": [ 119705, 75837, 58438 ] }, { "label": "Interest", "values": [ 120, 0, 89 ] }, { "label": "Total revenue", "values": [ 119825, 75837, 58527 ] }, { "label": "Administrative expenditures", "values": [ 107825, 69337, 61789 ] }, { "label": "Maintenance expenditures", "values": [ 12000, 6500, 2620 ] }, { "label": "Total expenditures", "values": [ 119825, 75837, 64409 ] }, { "label": "Revenue less expenditures", "values": [ 0, 0, -5882 ] } ], "note": "Advance meeting materials; the middle column is proposed for adoption. Actuals are unaudited and end September 29. The separate printed budget fund balance is not treated as an actual closing balance." }, { "title": "FY2025–26 debt-service fund", "columns": [ "Original budget (USD)", "Proposed amended budget (USD)", "Interim actual through 2026-09-29 (USD)" ], "pages": [ 95 ], "rows": [ { "label": "Interest income", "values": [ 0, 16100, 16026 ] }, { "label": "NAV tax collection", "values": [ 0, 0, 0 ] }, { "label": "Transfer from capital projects", "values": [ 0, 13, 13 ] }, { "label": "Bond proceeds", "values": [ 0, 826852, 826852 ] }, { "label": "Total revenue", "values": [ 0, 842965, 842891 ] }, { "label": "Principal payments", "values": [ 0, 0, 0 ] }, { "label": "Bond redemption", "values": [ 0, 0, 0 ] }, { "label": "Interest payments", "values": [ 0, 185264, 185264 ] }, { "label": "Total expenditures", "values": [ 0, 185264, 185264 ] }, { "label": "Excess", "values": [ 0, 657701, 657627 ] } ], "note": "Budget and interim columns are different measures. The allocation comes from the existing $8.99 million issue; it is not new borrowing." } ], "sections": [ { "label": "Initial July 13, 2023 landowners’ minutes", "printed_page": 5, "agenda_pages": [ 2 ] }, { "label": "April 22, 2026 board minutes", "printed_page": 11, "agenda_pages": [ 11 ] }, { "label": "Proposed revised-rules hearing", "printed_page": 14, "agenda_pages": [ 11 ] }, { "label": "Proposed goals report", "printed_page": 86, "agenda_pages": [ 11 ] }, { "label": "Proposed FY2025–26 amended budget", "printed_page": 89, "agenda_pages": [ 11 ] }, { "label": "Audit renewal", "printed_page": 94, "agenda_pages": [ 11 ] } ], "qualifications": [ "Obtained November 1, 2026. November 3 elections, votes, adopted resolutions and audit renewals are not established by this advance agenda book.", "The enclosed April minutes are submitted for approval, with blank attestation lines. They report actions on April 22, not November 3.", "Interim actuals, amended budgets, projected capital outlay and payment plans are preserved separately. No bank statement, trustee payment confirmation or FY2026 audit accompanies these tables.", "No RTF was supplied in this package; no unverified companion URL is invented.", "The requested final December 11, 2025 methodology, exact final October 22 engineer-report version and complete final offering attachments were not located in the bounded public follow-up. This is a retrieval limit, not proof they do not exist." ], "formats": [ { "format": "PDF", "sha256": "e01b5660ef3caedd27558874b22d82d710ca42685bce0d6834e1a9432c1443b0", "bytes": 4284998 } ], "review_status": "page-cited-summary", "citation_url": "https://lakefrontokeechobee.com/cdd-records/documents-2026-11-03/" } ], "sources": [ { "id": "cdd-packet-2025-04-09", "title": "Lakefront Estates CDD April 9, 2025 regular meeting book", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2025/04/LFE-2024-04-09-Regular-Board-Meeting-Book-1.pdf", "source_type": "public-record", "date": "2025-04-09", "primary": true, "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-packet-2025-04-09" }, { "id": "cdd-budget-fy2027", "title": "Lakefront Estates CDD fiscal year 2026-27 budget", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2026/04/LFE-Final-Budget-2026-2027.pdf", "source_type": "public-record", "date": "2026-10-01", "primary": true, "notes": "Budget year beginning October 1, 2026.", "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-budget-fy2027" }, { "id": "cdd-audit-2024", "title": "Lakefront Estates CDD audit for the year ended September 30, 2024", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2025/06/2024-FINAL-REPORT-LAKEFRONT-ESTATES-CDD.pdf", "source_type": "public-record", "date": "2024-09-30", "primary": true, "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-audit-2024" }, { "id": "cdd-packet-2025-08-21", "title": "Lakefront Estates CDD August 21, 2025 regular meeting book", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2025/08/LFE-2024-08-21-Regular-Board-Meeting-Book.pdf", "source_type": "public-record", "date": "2025-08-21", "primary": true, "page_or_section": "July 9 resignation email, packet page 2; March 19, 2025 minutes, packet pages 3–5", "notes": "The cover dates the meeting August 21, 2025 despite 2024 in the filename. The packet includes Jason Weg's resignation and minutes recording Menachem (Mark) Raksin's resignation and Yitzchok Braun's appointment to Seat 4.", "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-packet-2025-08-21" }, { "id": "cdd-packet-2026-04-22", "title": "Lakefront Estates CDD April 22, 2026 regular meeting and public hearing book", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2026/04/LFE-2026-04-22-Regular-Board-Meeting-Book.1.pdf", "source_type": "public-record", "date": "2026-04-22", "primary": true, "page_or_section": "February 18, 2026 minutes, packet pages 2–3 (PDF pages 4–5)", "notes": "Minutes submitted for approval report Blasberg's resignation, Neumann's appointment pending his oath, and an officer slate approved 3–0. The packet does not establish whether Neumann was subsequently sworn in or whether later changes occurred.", "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-packet-2026-04-22" }, { "id": "cdd-packet-2024-03-27-history", "title": "Lakefront Estates CDD March 27, 2024 meeting book, including development-history exhibits", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2024/03/LFE-2024-03-27-Regular-Board-Meeting-PH-Book.pdf#page=126", "source_type": "public-record", "date": "2024-03-27", "primary": true, "page_or_section": "205 PDF pages. Development-agreement history appears on printed page 124 / PDF page 126; other citations specify their PDF pages in the CDD register.", "notes": "Recites the February 11, 2020 G. Harvey Project rezoning, May 12, 2020 agreement with Glenn Harvey, and November 9, 2021 sale to Okeechobee Community Developers LLC. Its January 10, 2023 rezoning date differs from the January 23 ordinance-adoption date recited in the county planning packet.", "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-packet-2024-03-27-history" }, { "id": "cdd-documents-02", "title": "CDD meeting book · 2026-02-18", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2026/02/LFE-2026-02-18-Regular-Board-Meeting-Book.pdf", "source_type": "public-record", "date": "2026-02-18", "primary": true, "page_or_section": "26 PDF pages; detailed references in the linked CDD record.", "notes": "Internal PDF meeting date; not proof that the scheduled meeting occurred. Meeting books combine agendas, earlier minutes, proposals and exhibits. Recorded actions are attributed to the date of the enclosed minutes. Many minute copies have blank attestation lines.", "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-documents-02" }, { "id": "cdd-documents-03", "title": "CDD meeting book · 2025-12-10", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2025/12/LFE-2025-12-10-Regular-Board-Meeting-Book.pdf", "source_type": "public-record", "date": "2025-12-10", "primary": true, "page_or_section": "14 PDF pages; detailed references in the linked CDD record.", "notes": "Internal PDF meeting date; not proof that the scheduled meeting occurred. Final methodology and pricing exhibits are listed but not included. Later disclosure and audit records corroborate the final issuance.", "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-documents-03" }, { "id": "cdd-documents-04", "title": "CDD meeting book · 2025-11-19", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2025/11/LFE-2025-11-19-Regular-Board-Meeting-PH-Book.1.pdf", "source_type": "public-record", "date": "2025-11-19", "primary": true, "page_or_section": "26 PDF pages; detailed references in the linked CDD record.", "notes": "Internal PDF meeting date; not proof that the scheduled meeting occurred. Meeting books combine agendas, earlier minutes, proposals and exhibits. Recorded actions are attributed to the date of the enclosed minutes. Many minute copies have blank attestation lines.", "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-documents-04" }, { "id": "cdd-documents-05", "title": "CDD meeting book · 2025-10-22", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2025/10/LFE-2025-10-22-Regular-Board-Meeting-Book.1.pdf", "source_type": "public-record", "date": "2025-10-22", "primary": true, "page_or_section": "85 PDF pages; detailed references in the linked CDD record.", "notes": "Internal PDF meeting date; not proof that the scheduled meeting occurred. The enclosed engineer report is dated July 7, 2025. Its 196-home mix and $28,560,055 estimate differ from the September methodology’s 199 homes and $28,685,055 estimate. Preserve each version’s date and scope.", "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-documents-05" }, { "id": "cdd-documents-06", "title": "CDD meeting book · 2025-09-25", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2025/09/LFE-2024-09-25-Regular-Board-Meeting-PH-Book.1.pdf", "source_type": "public-record", "date": "2025-09-25", "primary": true, "page_or_section": "53 PDF pages; detailed references in the linked CDD record.", "notes": "Internal PDF meeting date; not proof that the scheduled meeting occurred. Publisher title and filename use 2024; the PDF cover and agenda say 2025-09-25. This register uses the internal date.", "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-documents-06" }, { "id": "cdd-documents-08", "title": "CDD meeting book · 2025-07-16", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2025/07/LFE-2024-07-16-Regular-Board-Meeting-Public-Hearing-Book.1.pdf", "source_type": "public-record", "date": "2025-07-16", "primary": true, "page_or_section": "20 PDF pages; detailed references in the linked CDD record.", "notes": "Internal PDF meeting date; not proof that the scheduled meeting occurred. Publisher title and filename use 2024; the PDF cover and agenda say 2025-07-16. This register uses the internal date.", "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-documents-08" }, { "id": "cdd-documents-10", "title": "CDD meeting book · 2025-03-19", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2025/03/LFE-2024-03-19-Regular-Board-Meeting-Book.2.pdf", "source_type": "public-record", "date": "2025-03-19", "primary": true, "page_or_section": "95 PDF pages; detailed references in the linked CDD record.", "notes": "Internal PDF meeting date; not proof that the scheduled meeting occurred. The historical minutes label Herman’s appointment Seat 3; the later district contact page lists him in Seat 2. This collection does not explain the numbering difference.", "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-documents-10" }, { "id": "cdd-documents-11", "title": "CDD meeting book · 2024-09-11", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2024/09/LFE-2024-09-11-Regular-Board-Meeting-PH-Book.5.pdf", "source_type": "public-record", "date": "2024-09-11", "primary": true, "page_or_section": "27 PDF pages; detailed references in the linked CDD record.", "notes": "Internal PDF meeting date; not proof that the scheduled meeting occurred. Meeting books combine agendas, earlier minutes, proposals and exhibits. Recorded actions are attributed to the date of the enclosed minutes. Many minute copies have blank attestation lines.", "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-documents-11" }, { "id": "cdd-documents-12", "title": "CDD meeting book · 2024-07-11", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2024/07/LFE-2024-07-11-Regular-Board-Meeting-Book.pdf", "source_type": "public-record", "date": "2024-07-11", "primary": true, "page_or_section": "18 PDF pages; detailed references in the linked CDD record.", "notes": "Internal PDF meeting date; not proof that the scheduled meeting occurred. Meeting books combine agendas, earlier minutes, proposals and exhibits. Recorded actions are attributed to the date of the enclosed minutes. Many minute copies have blank attestation lines.", "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-documents-12" }, { "id": "cdd-documents-14", "title": "CDD meeting book · 2024-02-21", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2024/02/LFE-2024-02-21-Regular-Board-Meeting-Book.a.pdf", "source_type": "public-record", "date": "2024-02-21", "primary": true, "page_or_section": "28 PDF pages; detailed references in the linked CDD record.", "notes": "Internal PDF meeting date; not proof that the scheduled meeting occurred. Meeting books combine agendas, earlier minutes, proposals and exhibits. Recorded actions are attributed to the date of the enclosed minutes. Many minute copies have blank attestation lines.", "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-documents-14" }, { "id": "cdd-documents-15", "title": "CDD meeting book · 2024-01-17", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2024/01/LFE-2024-01-17-Regular-Board-Meeting-Book.pdf", "source_type": "public-record", "date": "2024-01-17", "primary": true, "page_or_section": "28 PDF pages; detailed references in the linked CDD record.", "notes": "Internal PDF meeting date; not proof that the scheduled meeting occurred. December minutes repeat in the February book. This repetition does not establish a January meeting or vote.", "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-documents-15" }, { "id": "cdd-documents-16", "title": "CDD meeting book · 2023-12-20", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2023/12/LFE-2023-12-20-Regular-Board-Meeting-Book.2.pdf", "source_type": "public-record", "date": "2023-12-20", "primary": true, "page_or_section": "337 PDF pages; detailed references in the linked CDD record.", "notes": "Internal PDF meeting date; not proof that the scheduled meeting occurred. The August minutes contain inconsistent chair and district names. Those entries do not establish a separate person or district.", "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-documents-16" }, { "id": "cdd-documents-17", "title": "CDD meeting book · 2023-11-15", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2023/11/LFE-2023-11-15-Regular-Board-Meeting-Book.pdf", "source_type": "public-record", "date": "2023-11-15", "primary": true, "page_or_section": "42 PDF pages; detailed references in the linked CDD record.", "notes": "Internal PDF meeting date; not proof that the scheduled meeting occurred. Meeting books combine agendas, earlier minutes, proposals and exhibits. Recorded actions are attributed to the date of the enclosed minutes. Many minute copies have blank attestation lines.", "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-documents-17" }, { "id": "cdd-documents-18", "title": "CDD meeting book · 2023-10-18", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2023/10/LFE-2023-10-18-Regular-Board-Meeting-PH-Book.pdf", "source_type": "public-record", "date": "2023-10-18", "primary": true, "page_or_section": "109 PDF pages; detailed references in the linked CDD record.", "notes": "Internal PDF meeting date; not proof that the scheduled meeting occurred. Meeting books combine agendas, earlier minutes, proposals and exhibits. Recorded actions are attributed to the date of the enclosed minutes. Many minute copies have blank attestation lines.", "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-documents-18" }, { "id": "cdd-documents-19", "title": "CDD meeting book · 2023-09-12", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2023/09/LFE-2023-09-12-Regular-Board-Meeting-Book.pdf", "source_type": "public-record", "date": "2023-09-12", "primary": true, "page_or_section": "9 PDF pages; detailed references in the linked CDD record.", "notes": "Internal PDF meeting date; not proof that the scheduled meeting occurred. Meeting books combine agendas, earlier minutes, proposals and exhibits. Recorded actions are attributed to the date of the enclosed minutes. Many minute copies have blank attestation lines.", "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-documents-19" }, { "id": "cdd-documents-20", "title": "CDD meeting book · 2023-08-24", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2023/08/LFE-2023-08-24-Regular-Board-Meeting-PHs-Book.XYZ_.pdf", "source_type": "public-record", "date": "2023-08-24", "primary": true, "page_or_section": "43 PDF pages; detailed references in the linked CDD record.", "notes": "Internal PDF meeting date; not proof that the scheduled meeting occurred. Meeting books combine agendas, earlier minutes, proposals and exhibits. Recorded actions are attributed to the date of the enclosed minutes. Many minute copies have blank attestation lines.", "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-documents-20" }, { "id": "cdd-documents-21", "title": "CDD meeting book · 2023-07-13", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2023/07/LE-2023-07-13-Initial-Landowners-Meeting.pdf", "source_type": "public-record", "date": "2023-07-13", "primary": true, "page_or_section": "8 PDF pages; detailed references in the linked CDD record.", "notes": "Internal PDF meeting date; not proof that the scheduled meeting occurred. No completed election results are supplied. The scheduled-time discrepancy remains unresolved.", "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-documents-21" }, { "id": "cdd-documents-22", "title": "CDD meeting book · 2023-05-24", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2023/05/LE-2023-05-24-Organizational-Meeting.15.pdf", "source_type": "public-record", "date": "2023-05-24", "primary": true, "page_or_section": "128 PDF pages; detailed references in the linked CDD record.", "notes": "Internal PDF meeting date; not proof that the scheduled meeting occurred. Meeting books combine agendas, earlier minutes, proposals and exhibits. Recorded actions are attributed to the date of the enclosed minutes. Many minute copies have blank attestation lines.", "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-documents-22" }, { "id": "cdd-documents-23", "title": "CDD annual goals and objectives", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2024/09/Pages-from-LFE-Res-2024-09-Adopting-Goals-and-Objectives.pdf", "source_type": "public-record", "date": "2024-09-11", "primary": true, "page_or_section": "1 PDF pages; detailed references in the linked CDD record.", "notes": "Adoption date recorded in September 11, 2024 minutes; standalone sheet is undated. Goals are performance standards. November 2025 minutes separately report the board’s annual performance review.", "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-documents-23" }, { "id": "cdd-financial-01", "title": "CDD FY2026–27 proposed budget", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2026/02/LFE-Proposed-Budget-2026-2027.pdf", "source_type": "public-record", "date": "2026-10-01", "primary": true, "page_or_section": "6 PDF pages; detailed references in the linked CDD record.", "notes": "Start of budget period, not adoption or upload date. Proposed, final and amended budgets are separate versions. Budgeted amounts do not establish actual collections or payments.", "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-financial-01" }, { "id": "cdd-financial-02", "title": "CDD FY2025–26 proposed budget", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2025/03/LFE-Proposed-Budget-2025-2026.pdf", "source_type": "public-record", "date": "2025-10-01", "primary": true, "page_or_section": "4 PDF pages; detailed references in the linked CDD record.", "notes": "Start of budget period, not adoption or upload date. Proposed, final and amended budgets are separate versions. Budgeted amounts do not establish actual collections or payments.", "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-financial-02" }, { "id": "cdd-financial-03", "title": "CDD FY2024–25 proposed budget", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2024/07/LFE-Proposed-Budget-2024-2025.pdf", "source_type": "public-record", "date": "2024-10-01", "primary": true, "page_or_section": "4 PDF pages; detailed references in the linked CDD record.", "notes": "Start of budget period, not adoption or upload date. Proposed, final and amended budgets are separate versions. Budgeted amounts do not establish actual collections or payments.", "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-financial-03" }, { "id": "cdd-financial-04", "title": "CDD FY2023–24 proposed budget", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2023/05/LE-Proposed-Budget-2023-2024.pdf", "source_type": "public-record", "date": "2023-10-01", "primary": true, "page_or_section": "4 PDF pages; detailed references in the linked CDD record.", "notes": "Start of budget period, not adoption or upload date. Proposed, final and amended budgets are separate versions. Budgeted amounts do not establish actual collections or payments.", "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-financial-04" }, { "id": "cdd-financial-05", "title": "CDD FY2022–23 proposed budget", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2023/05/LE-Proposed-Budget-2022-2023.pdf", "source_type": "public-record", "date": "2023-05-24", "primary": true, "page_or_section": "4 PDF pages; detailed references in the linked CDD record.", "notes": "Start of budget period, not adoption or upload date. Proposed, final and amended budgets are separate versions. Budgeted amounts do not establish actual collections or payments.", "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-financial-05" }, { "id": "cdd-financial-07", "title": "CDD FY2025–26 final budget", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2025/09/LFE-Final-Budget-2025-2026.pdf", "source_type": "public-record", "date": "2025-10-01", "primary": true, "page_or_section": "4 PDF pages; detailed references in the linked CDD record.", "notes": "Start of budget period, not adoption or upload date. Proposed, final and amended budgets are separate versions. Budgeted amounts do not establish actual collections or payments.", "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-financial-07" }, { "id": "cdd-financial-08", "title": "CDD FY2024–25 final budget", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2024/09/LFE-Final-Budget-2024-2025.pdf", "source_type": "public-record", "date": "2024-10-01", "primary": true, "page_or_section": "4 PDF pages; detailed references in the linked CDD record.", "notes": "Start of budget period, not adoption or upload date. Proposed, final and amended budgets are separate versions. Budgeted amounts do not establish actual collections or payments.", "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-financial-08" }, { "id": "cdd-financial-09", "title": "CDD FY2023–24 final budget", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2023/08/LFE-Final-Budget-2023-2024.pdf", "source_type": "public-record", "date": "2023-10-01", "primary": true, "page_or_section": "4 PDF pages; detailed references in the linked CDD record.", "notes": "Start of budget period, not adoption or upload date. Proposed, final and amended budgets are separate versions. Budgeted amounts do not establish actual collections or payments.", "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-financial-09" }, { "id": "cdd-financial-10", "title": "CDD FY2022–23 final budget", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2023/08/LFE-Final-Budget-2022-2023.pdf", "source_type": "public-record", "date": "2023-05-24", "primary": true, "page_or_section": "4 PDF pages; detailed references in the linked CDD record.", "notes": "Start of budget period, not adoption or upload date. Proposed, final and amended budgets are separate versions. Budgeted amounts do not establish actual collections or payments.", "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-financial-10" }, { "id": "cdd-financial-11", "title": "CDD FY2024–25 amended budget", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2025/11/LFE-Amended-Final-Budget-2024-2025.pdf", "source_type": "public-record", "date": "2024-10-01", "primary": true, "page_or_section": "3 PDF pages; detailed references in the linked CDD record.", "notes": "Start of budget period, not adoption or upload date. Column headings contain inconsistent start-year dates. The fiscal-year title and cover identify the year. Interim actuals end September 29, 2025 or August 31, 2024 respectively.", "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-financial-11" }, { "id": "cdd-financial-12", "title": "CDD FY2023–24 amended budget", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2024/09/LFE-Amended-Final-Budget-2023-2024.pdf", "source_type": "public-record", "date": "2023-10-01", "primary": true, "page_or_section": "3 PDF pages; detailed references in the linked CDD record.", "notes": "Start of budget period, not adoption or upload date. Column headings contain inconsistent start-year dates. The fiscal-year title and cover identify the year. Interim actuals end September 29, 2025 or August 31, 2024 respectively.", "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-financial-12" }, { "id": "cdd-financial-13", "title": "CDD FY2022–23 amended budget", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2023/12/LFE-Amended-Final-Budget-2022-2023.pdf", "source_type": "public-record", "date": "2023-05-24", "primary": true, "page_or_section": "3 PDF pages; detailed references in the linked CDD record.", "notes": "Start of budget period, not adoption or upload date. Proposed, final and amended budgets are separate versions. Budgeted amounts do not establish actual collections or payments.", "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-financial-13" }, { "id": "cdd-financial-14", "title": "CDD FY2024–25 annual audit", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2026/07/2025-FINAL-REPORT-LAKEFRONT-ESTATES-CDD.pdf", "source_type": "public-record", "date": "2025-09-30", "primary": true, "page_or_section": "24 PDF pages; detailed references in the linked CDD record.", "notes": "Audited fiscal year-end; report issued later. The audit covers district funds and the stated fiscal period, not all developer finances or construction completion. Findings are limited to the auditor’s scope and procedures.", "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-financial-14" }, { "id": "cdd-financial-16", "title": "CDD FY2022–23 annual audit", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2024/06/2023-FINAL-REPORT-LAKEFRONT-ESTATES-CDD.pdf", "source_type": "public-record", "date": "2023-09-30", "primary": true, "page_or_section": "24 PDF pages; detailed references in the linked CDD record.", "notes": "Audited fiscal year-end; report issued later. The audit covers district funds and the stated fiscal period, not all developer finances or construction completion. Findings are limited to the auditor’s scope and procedures.", "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-financial-16" }, { "id": "cdd-packet-2026-11-03", "title": "Lakefront Estates CDD November 3, 2026 landowners’ and regular board meeting book", "url": "https://lakefrontestatescdd.org/wp-content/uploads/2026/10/LFE-2026-11-03-LO-Mtg.-Regular-Board-Meeting-Book.pdf", "source_type": "public-record", "date": "2026-11-03", "primary": true, "page_or_section": "96 PDF pages; page citations count from the cover", "notes": "Supplied November 1 before the scheduled meeting. Hash and all 96 page extractions verified; agendas, April minutes, financial tables and goals sheet visually checked. Proposed November actions are not treated as completed events.", "citation_url": "https://lakefrontokeechobee.com/sources/#cdd-packet-2026-11-03" } ] }