TesoroCommunity Development District Approved Proposed BudgetFY 2027 Presented by: A picture containing text Description automatically generated 1-2 3-5 67 Assessment Schedule Narratives Table of Contents General Fund Capital Reserve Fund Description AFBdYuo2dp0gt2ee6td Ac2tu/a2l8s/ T2h6ru Pro7j eMctoendt hNsext Pro9je/c3t0e/d2 T6hru APFBprYopu p2rdoo0gsv2eeet7dd REVENUES: SSInptoteercrmieawsl tAa Istnescreo sFmsemeesents - On Roll (Net) $ 5 246 1950,,,100900300 $ 5 27 4,,730900 - $ 2 26 15 6,,,405900300 $ 5 246 1950,,,108909300 $ 5 24695 7,,,105900300 TOTAL REVENUES $ 824,193 $ 532,090 $ 292,993 $ 825,083 $ 821,693 EXPENDITURES: Administrative SFAMIEAATWPPILOODnnuIeornestntfuaCfsetfihgpslsgonenionueAbeateceisrurtpaarnseslr rm,inTa a ggihsn evALCtSnleaemeoeagie iduusAyxm ccrtn &ev&oMpreieeiueonener r pns dDGanBen rgtlsFii teine ittAneeTein nltsFstsidee dieveC esn&mcirenhenhga raisaSgnnly nr u oLigcbslieeotasrsbgcaryitliiipottynio ns $ 4 14 5500 2 13 1 19,,,,,,,,,,0 38001200 1 5 508 5 1 10800058600000800703900093000000005 $ 1 284 6 8,,,,722 4 47 23 1509947117068533495 - - - - - - - - $ 2 363 2 8,,,,2888 6 6 34051892 5 503 509784000790- - - - - - $ 4 15558 2 1 1 8,,,,,,,0801107 57 10018967 5 525 570944933003605- - - - $ 144 5008 33 11 9 1,,,,,,,,,,0 30100112 18 550 5 1 10805003570800000703060002700000005 TOTAL ADMINISTRATIVE $ 121,449 $ 5 9,672 $ 73,973 $ 133,646 $ 124,853 Operations & Maintenance Field Operation FPireolpde Mrtayn Ignasguermanecnet Fees $ 1 9, 397052 $ 8,293 - $ 1 1,609 - $ 1 9,902 - 21, 327955 Mitigation Cell SMaimtigpaleti oAnn aMlyasinistenance 93,000 - 38,750 - 54,250 - 93,000 - 9 67,,566500 West Side SFLCPEMWaaololiaeemnutnncitdntgltptiarsta nlRanicetcgiiaed oneA-pp/ nn nWiRlLnc aaMaeycgalkpyeateaesmi niirMrseftsaenalnitln aptnuecmneapnce 11 201 5558377,,,,,,,000723800055130000002 - 35 123 905,,,,,,234677356845016806 - - 1 67 133 5313,,,,,,,557050744606050490300 - 1 22 9 555 5319,,,,,,,009024800005040000006 - 11 212 65558447,,,,,,,,500074686000516900000300 East Side SCPWTaloOaemnnTttlptAia nlRnLeged eAFp/nInlLEcaaayLclkyeDesm iOMsePnaEitnRteAnTaInOcNe $ 4 8 83 558,,,,600210009000 - $ 18 355,,207040 - -- $ 28 47 559,,,,000020005000 - $ 47 82 554,,,,200090008000 - $ 5 2 82 1558,,,,,960025000030000 TOTAL EXPENDITURES $ 605,067 $ 244,946 $ 360,998 $ 605,944 $ 647,805 Tesoro Community Development District Approved Proposed Budget General Fund Page 1 Description AFBdYuo2dp0gt2ee6td Ac2tu/a2l8s/ T2h6ru Pro7j eMctoendt hNsext Pro9je/c3t0e/d2 T6hru APFBprYopu p2rdoo0gsv2eeet7dd Tesoro Community Development District Approved Proposed Budget General Fund Other Sources/(Uses) Interlocal Transfer In/(Out) $ (219,126) $ - $ (219,126) $ (219,126) $ (173,887) TOTAL OTHER SOURCES/(USES) $ (219,126) $ - $ (219,126) $ (219,126) $ (173,887) EXCESS REVENUES (EXPENDITURES) $ - $ 287,144 $ (287,131) $ 13 $ - LGNereosts sA:s sD Asiesssscesomsusnemtnset s&nt Csollections 6% $$ 5 5 4 38954,,,102954358 Product Assessable Units Total Gross Assessment FY26 Gross Per Unit FY27 Gross Per Unit Increase/ (Decrease) TUDrneavdceetlvsoepleodped 1261454890 $ 3 1 755930,,,938879052...025000 $ 3 3 2 113002...005000 $ 3 3 2 113002...005000 $ - - - Total 2047 $ 584,247.70 Page 2 Information Technology RepresentscostsrelatedtotheDistrict’sinformationsystems,whichincludebutarenotlimitedtovideoconferencingservices, cloud storage services and servers, positive pay implementation and programming for fraud protection, accounting software, The District bonds will be held and administered by a Trustee. This represents the trustee annual fee. Management Fees TBBhooaaerrddD i mostfer eiSctuti’pnsegrsAv,tirtsoeorvrnisee w ya,nodwf ictlholenb t eDraicpsttrsro,icvrtie dMviniaegnwaggoeefnra.egrarelelmegeanltssearnvdicreessotoluttihoensD,iastnrdicto,tih.ee.r,artetesnedaracnhceaasnsidgnperdepaarsatdioirnecftoerdmboyntthhlye Website Maintenance FuRlpeolproriadedsase,Sn httaostsutthitneegsc. aoTnshtdse dsaoesmssoaecirinva itrceeednsewiwnitachllusm,d weoensbiitstoeitreipn begarfacoknrudmpmas,n aecitnect.aaisnsiensgsmtheentDsi,stsreiccut’rsitwyeabnsditeficrreewaatelldminaianctceonradnacnec,euwpditahteCsh,adpotceurm1e8n9t, Assessment Roll Administration Tnohne-Dadis vtrailcotrheams acsosnetsrsamcteendt wonit hallG aosvseersnsmabelne tparloMpaenrtayg wemitehnint tSheer vDiicsetsr-iScto.uthFlorida,LLCtolevyandadministerthecollectionof Dissemination Agent aTdhdeitDioinstarli crtepisorrteinqgu rireeqduibreymtehnetsS efocru ruinty-raatnedd bEoxnchda inssgueeCs.ommissiontocomplywithRule15(c)(2)-12(b)(5),whichrelatesto Trustee Fees rmTeheceeotrDidnisigntsrg,i castdehmcarisentciasortnryatrtsaievcretve sidceerwsv.iitcThehsG,e obsveuedrsgneermtv peicrneetsaplaiMnracatliunodange,e fbminueatnnatcriSaeel rrnveoipcteolsritm-inSitgoe,u datnhtdoF ,alosasrdiivdsteair,ntLgisL wiCnigttoh, rapenrconovuriaddlie namgudaaintnsad.getrmaennsct,raibcicnogunotfinBgoaanrdd Engineering TmhoenthDliys t rbicota'srd e nmgeineteienrgsw, irlelviperwov iodfe ingevnoiecreasl, eanngdi n oeethreinrg spseercvifiicceasllyt o retqhueesDteidst ariscsti,gni.me.enattst.endance and preparation for Attorney Annual Audit bTuhdegDeitsetdri actmiosurneqt ufoirre tdheto ficsocanld yuecatra ins abnanseuda loanu cdoitnotrfaictstefdin faenecsi afrlormec tohred sprbeyvaionuIsn ydeeapre enndgeangteCmeretnifti epdluPs uabnltiicciApcactoeudn itnicnrgeFasirem..The Special Assessments-Tax Roll Tesoro Community Development District Budget Narrative Fiscal Year 2027 REVENUES wChhaicphte rth1e9y0 aottfetnhde.FloridaStatutesallowsformembersoftheBoardofSupervisorstobecompensated$200 per meeting in FICA Taxes tPoatyarl oBlolatradx eosf SounpeBrovaisrodr’os fpaSyurpoelrl veixspoern’sdictoumrepse.nsation. The budgeted amount for the fiscal year iscalculatedat7.65%ofthe oTpheerDatiisntgri ectxpweinlldlietuvryesa dNuornin-gA dthVe aFliosrceaml Yeaassre.ssmentonallsoldandplattedparcelswithintheDistrictinordertopayforthe Interest The District earns interest on the monthly average collected balance for each of their investment accounts. Expenditures - Administrative Supervisors Fees Stormwater Fees TsthoermDwisatrteicrt feheass ceonllteecrteedd winittohiann thaeg Dreisetmriecnt’ts bwoiuthndthareieCsi.t yofSt.LucierequiringtheCitytorefundtotheDistrict75%ofall Page 3 Tesoro Community Development District Budget Narrative Fiscal Year 2027 West Side Description Monthly amount Annually Mitigation Contingenc My a- i5n%tenance $10,150 $$1122$617,,,088909000 Description Monthly amount Annually LCaonndtisncgaepnec My -a i5n%tenance $9,100 $$1110$549,,,462660000 Printing and Binding Expenditures - Administrative (continued) New internet and Wi-Fi service for Office. Postage and Delivery Actual postage and/or freight used for District mailings including agenda packages, vendor checks and other correspondence. Insurance General Liability TinhseurDainsctrei ccto'sveGreangeer taol gLoiavbeirlnitmye&ntPaul balgiecnOcfifeisc.i aTlhseL aiamboiluitnyt Iins sbuarsaendc ueppoonli sciymiislawr iCthomamquuanliitfyie Ddeevnetliotpymtheantt sDpiestcriaicltizse.sinproviding Communication - Telephone Field Management Fees Wetland/Lake Maintenance Th eDistrict has con tracted withGo vernm e ntal Mana gem ent Services – So uth Flor ida , LLC to provi deonsitefie ldmanage men t Expenditures – Field Operations Copies used in the preparation of agenda packages, required mailings, and other special projects. Legal Advertising Tofh geenDeisrtarli ccitrcisularetiqouni.red to advertise various notices for monthly Board meetings and other publichearingsinanewspaper Supplies used in the preparation and binding of agenda packages, required mailings, and other special projects. Due, Licenses & Subscriptions The District is required to pay an annual fee to FloridaCommerce for $175. Other Current Charges This includes monthly bank charges and any other miscellaneous expenses that incur during the year. Office Supplies aSScenhrdvetidhcueel aerrdeemmao iasvi anthlteeon fbadanencbkersi csoofan lnasdiksettrssa fosrfhotmwri imtthhmein hintigghhevtseeegrr elvitnaicetei otaonr ,tehwae.e teTodhpe cooDfn tisthrteor iblc,atenhdkag.sincgo,nbtlroawctiendg,waipthplFicraotmionthoefGherrobuipcidUepsf(oarstpheisrmseirttveidce),. Property Insurance Property Insurance ctBtInohoo ecntulhdullieeidmt vcieoaiustrntsdt sshotwoefuficmttthuhhpetietsniU nAttSoggh eiAeannnrhlcmidimybyrpiiettCe smfrouomorrfpvtihttashsel,oerohf gfTaEreenonxsdwgooictrtniuohcet. etWaTirnnhsedgesp tnoDefuprisvirmstoearigjitnececcatt tenahtadavirosete nghcaeoe.wtnDaSittlFurlioaWeocncttMcoefurdDtor hwmpweiethanrhelma lrNtwieitavepteptiorvlvaseeesnv giLdibeoaltpuenarstdaeliynoss edniMsraosvapuennpesatdlahigcnefeaodmtsriitoetthenhneeatoir,nf pIadanasnrciscn.oa efcpoaliprcaw crttooeehsdrpistdrb aisoauenftfrceVfveeihiracweseTri.wbtehiisctohtihdrinoee Landscaping Page 4 Tesoro Community Development District Budget Narrative Fiscal Year 2027 East Side Description Monthly amount Annually Mitigation Contingenc My a- i5n%tenance $7,000 $$88$448,,,022000000 Electric Plant Replacement Fountain Repairs To record cost of electric services to an irrigation pump. The District has the following utility account with Florida Power & Light. Unscheduled maintenance consists of tree, shrub, and other plant material replacements in various communities. The contingency represents expenses not anticipated in budget categories. Expenditures – Field Operations (continued) Includes expenses for equipment, supplies, and maintenance for the fountains at the District. Services related to Lakes 12-14. The District will schedule monitoring of mitigation areas. tIBctnhooo ecntulhdullieeidmtv ceiaoiustrntstd shsotwoefufcimttthuhhpetietsniU nAttoSggh eieAannnrhlcmidiymbyrpiiettec smfrouomorrfpvtihstatshelo,erohf gfTaErenenoxsdwgooictrtniuhocet.e taETirnnahsdgsept noDepfurirsvimostearjigeitnceccattt enahatdavrioseet ngahce.oewtDnaSitutlFrlieoaWocntctMocefurdDtorh wmepwietnharhaelm ltrNiweivateeptptiovvlraseeesnvg iLdibeoatlpueanrstdaeiloynssn edMirsoavsapneunpseatldhaigcenefadomtsriitotehtennheateoir,nf Ipadanasncirsn.coa fecpaolipcraec rttaoeohsdrpitdsrb aoisauneftfrceVfveeihiracweseTriw.btehiisctohtihdrinoee Unscheduled maintenance consists of tree, shrub, and other plant material replacements. Lake Management Mitigation Monitoring Wetland/Lake Maintenance Plant Replacement Contingency Page 5 Description AFBdYuo2dp0gt2ee6td Ac2tu/2al8s/ T2h6ru Pro7j eMctoendt hNsext Pro9je/c3t0e/d2 T6hru APFBprYopu p2rdoo0gsv2eeet7dd REVENUES: ICnatrerrye sFto Irnwcaormde Balance $ 126,462- $ 206,38 5606 $ 3 00 - $ 206,68 5606 $ 131,242- TOTAL REVENUES $ 126,462 $ 207,216 $ 300 $ 207,516 $ 131,242 EXPENDITURES: NPMlaiastnucter Ilalnla sAnteraeollaua tsCi olEenxa pneunps es $ 2 36 40,,09 5000000 $ 53,143- - $ 2 30 47,,07 5050070 $ 2 36 40,,09 5000000 $ 2 36 40,,09 5000000 TOTAL EXPENDITURES $ 295,400 $ 53,143 $ 242,257 $ 295,400 $ 295,400 Other Sources/(Uses) Interlocal Transfer In/(Out) $ 219,126 $ 219,126 $ - $ 219,126 $ 173,887 TOTAL OTHER SOURCES/(USES) $ 219,126 $ 219,126 $ - $ 219,126 $ 173,887 EXCESS REVENUES (EXPENDITURES) $ 50,188 $ 373,199 $ (241,957) $ 131,242 $ 9 ,729 Tesoro Community Development District Approved Proposed Budget Capital Reserve Fund Page 6 Neighborhood O&M Units ERU FY 2027 FY 2026 Increase/ (decrease) FY 2027 FY 2026 Increase/ (decrease) Series Series Total Developed 258 258 $310.00 $310.00 TUrnadcetvseloped 1,163499.92 1418369.7.952 $$231302..0500 $$231302..0500 $$$000...000000 $$$233113002...005000 $$$233113002...005000 $$$000...000000 Total 2046.92 1884.67 Tesoro Community Development District Non-Ad Valorem Assessments Comparison 2027 Annual Maintenance Assessments Total Assessed Per Unit Page 7