Author: Tricia Lascasas

AMENDED FINAL BUDGET
CENTURY GARDENS AT TAMIAMI COMMUNITY DEVELOPMENT DISTRICT OPERATING FUND
FISCAL YEAR 2025/2026 OCTOBER 1, 2025 - SEPTEMBER 30, 2026

AMENDED FINAL BUDGET
CENTURY GARDENS AT TAMIAMI COMMUNITY DEVELOPMENT DISTRICT CLUBHOUSE
FISCAL YEAR 2025/2026 OCTOBER 1, 2025 - SEPTEMBER 30, 2026

AMENDED FINAL BUDGET
CENTURY GARDENS AT TAMIAMI COMMUNITY DEVELOPMENT DISTRICT DEBT SERVICE FUND (SERIES 2014 - EXPANSION AREA)
FISCAL YEAR 2025/2026 OCTOBER 1, 2025 - SEPTEMBER 30, 2026

AMENDED FINAL BUDGET
CENTURY GARDENS AT TAMIAMI COMMUNITY DEVELOPMENT DISTRICT DEBT SERVICE FUND (SERIES 2016 - ORIGINAL UNITS)
FISCAL YEAR 2025/2026 OCTOBER 1, 2025 - SEPTEMBER 30, 2026

AMENDED FINAL BUDGET
CENTURY GARDENS AT TAMIAMI COMMUNITY DEVELOPMENT DISTRICT DEBT SERVICE FUND (SERIES 2017 - TOWNHOMES)
FISCAL YEAR 2025/2026 OCTOBER 1, 2025 - SEPTEMBER 30, 2026

AMENDED FINAL BUDGET
CENTURY GARDENS AT TAMIAMI COMMUNITY DEVELOPMENT DISTRICT DEBT SERVICE FUND (SERIES 2018 - CLUBHOUSE)
FISCAL YEAR 2025/2026 OCTOBER 1, 2025 - SEPTEMBER 30, 2026

PARTIAL LIST OF CLIENTS

ADDITIONAL SERVICES

CENTURY GARDENS AT TAMIAMI COMMUNITY DEVELOPMENT DISTRICT

Century Gardens at Tamiami CDD 2026 Report
July 31, 2026

DETAILED FINAL DEBT SERVICE FUND (SERIES 2014) BUDGET
CENTURY GARDENS AT TAMIAMI COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

DETAILED FINAL DEBT SERVICE FUND (SERIES 2016) BUDGET
CENTURY GARDENS AT TAMIAMI COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

DETAILED FINAL DEBT SERVICE FUND (SERIES 2017) BUDGET
CENTURY GARDENS AT TAMIAMI COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

DETAILED FINAL DEBT SERVICE FUND (SERIES 2018) BUDGET
CENTURY GARDENS AT TAMIAMI COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

Century Gardens at Tamiami Community Development District
Clubhouse Expenditures
October 2025 through August 2026

CENTURY GARDENS AT TAMIAMI COMMUNITY DEVELOPMENT DISTRICT

MIAMI-DADE COUNTY
Special Board Meeting & Public Hearing September 28, 2026
6:15 P.M.

Special District Services, Inc. 8785 SW 165^th Avenue, Suite 200
Miami, FL 33193
www.centurygardenstamiamicdd.org 305.777.0761 Telephone 877.SDS.4922 Toll Free 561.630.4923 Facsimile

Call to Order

AGENDA
CENTURY GARDENS AT TAMIAMI COMMUNITY DEVELOPMENT DISTRICT
Gardens by the Hammocks Clubhouse Meeting Room 15080 S.W. 116^th Terrace, Miami
Florida 33196
SPECIAL BOARD MEETING & PUBLIC HEARING
September 28, 2026
6:15 p.m.

Proof of Publication	Page 1
Establish a Quorum
Additions or Deletions to Agenda
Comments from the Public for Items Not on the Agenda
Approval of Minutes
June 29, 2026 Regular Board Meeting	Page 3
New Business
Consider Resolution No. 2026-03 – Adopting a Fiscal Year 2026/2027 Meeting Schedule	Page 10
Consider Resolution No. 2026-04 – Adopting a Fiscal Year 2025/2026 Amended Final Budget	Page 12
Consider Resolution No. 2026-05 – Adopting an Annual Report of Goals, Objectives & Performance Measures for Fiscal Year 2025/2026	Page 21
Consider Resolution No. 2026-06 – Adopting Goals, Objectives & Performance Measures for Fiscal
Year 2026/2027	Page 24
Ranking of Proposals/Consider Selection of an Auditor	Page 28
Consider Approval of American Pool Maintenance Agreement Chemical Rate Adjustment Request	Page 77
Present Miami-Dade County Parks, Recreation at the Garden Estates at Hammocks Park Improvement Project	Page 80
Consider Approval of Turf Management Estimate for Hammock Park Tree Install Bubblers	Page 81
Consider Approval Fay Surfaces Serv. Quote for Hammocks Park Playground Equipment Repairs & Repainting	Page 82
Accept and Receive the District Engineer’s 2026 Report	Page 85
Public Hearing
Proof of Publication	Page 95
Receive Public Comments on Fiscal Year 2026/2027 Final Budget
Consider Resolution No. 2026-07 – Adopting Fiscal Year 2026/2027 Final Budget	Page 97
Old Business
Clubhouse Site Manager Updates
Approve & Ratify (Action to be taken collectively via one Motion)
Administrative & Operational Matters
Consider Ratification of Clubhouse Expenditures	Page 108
Reminder of Required 2025 Annual Four [4] Hours of Ethics Training
Board Member & Staff Closing Comments
Attorney
Adjourn

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AFFIDAVIT OF PUBLICATION

Account# | Order Number | Identification | Order PO | Cols | Depth
57868 | IPL0371579 | Legal Ad - IPL0371579 | | 1.0 | 78.0L

ATTENTION: Century Gardens at Tamiami COD IP 2501A Burns Road
Palm Beach Gardens, FL 33410 larcher@sdsinc.org

PUBLISHED DAILY MIAMI-DADE-FLORIDA

STATE OF FLORIDA COUNTY OF MIAMI-DADE

Notice of Public Hearing and Special Board Meeting of the Century Gardens at Tamiami Community Development District
The Board of Supervisors (the "Board") of the Century Gardens at Tamiami Community Development District (the "District") will hold a Pub-lic Hearing and Special Board Meeting on September 28, 2026, at 6:15 p.m., or as soon thereafter as can be heard, in a meeting room of the Gardens by
the Hammocks Clubhouse located at 15080 &N 116th Terrace, Miami, Flor-ida 33196.
The purpose of the Public Hearing is to receive public comment on the District's Fiscal Year 2026/2027 Pro-posed Final Budget. A copy of the Proposed Final Budget and/or the Agenda may be obtained from the Dis-trict's website (www.centurygarden-stamiamicdd.org) or from the District Manager at gperez@sdsinc.org, during normal business hours. The purpose of the Special Board Meeting is for the Board to consider any other District business which may lawfully and properly come before the Board. The meetings are open to the public and will be conducted in accordance with the provisions of Florida law for community development districts. Meetings may be continued as found necessary to a time and place speci-fied on the record.
There may be occasions when one or two Board members will participate by telephone; therefore, a speaker tele-phone will be present at the meeting location so that Board members may be fully informed of the discussions taking place.
In accordance with the provisions of the Americans with Disabilities Act, any person requiring special ac-commodations or an interpreter to participate at these meetings should contact the District Manager at (786) 347-2711 Ext. 2011 and/or toll free at 1-877-737-4922, at least seven (7) days prior to the date of the meetings. If any person decides to appeal any decision made with respect to any matter considered at this Public Hear-ing and Special Board Meeting, such person will need a record of the pro-ceedings and such person may need to ensure that a verbatim record of the proceedings is made at their own ex-pense and which record includes the testimony and evidence on which the appeal is based.
Meetings may be cancelled from time to time without advertised notice.
Century Gardens at Tamiami Community Development Dis-trict
www.centurygardenstamiam-icdd.org
IPL0371579 Sep 8,15 2026

Before the undersigned authority personally appeared, the under-signed, who on oath says that he/she is Custodian of Records of The The Miami Herald, a newspaper published in Miami Dade County, Flor-ida, that the attached was published on the publicly accessible website of The Miami Herald or by print In the issues and dates listed below.

Affiant further Says that the said Miami Herald website or newspaper complies with all legal requirements for publication in chapter 50, Florida Statutes.

2.0 insertion(s) published on:
09/08/26 Print, 09/15/26 Print

Print Tearsheet Link

Marketplace Link

Amanda Rodela

Amanda Rodela

Mary Castro

Sworn to and subscribed before
_me _on	Sep 15, 2026, 9:28 AM EDT

Online Notary Public. This notarial act involved the use of online audio/video communication technology. Notarization facilitated by SIGNiX•
Page 1

Notice of Public Hearing and Special Board Meeting of the Century Gardens at Tamiami Community Development District
The Board of Supervisors (the "Board") of the Century Gardens at Tamiami Community Development District (the "District") will hold a Pub-lic Hearing and Special Board Meeting on September 28, 2026, at 6:15 p.m., or as soon thereafter as can be heard, in a meeting room of the Gardens by the Hammocks Clubhouse located at 15080 SW 116th Terrace, Miami, Flor-ida 33196.
The purpose of the Public Hearing is to receive public comment on the District's Fiscal Year 2026/2027 Pro-posed Final Budget. A copy of the Proposed Final Budget and/or the Agenda may be obtained from the Dis-trict's website (www.centurygarden-stamiamicdd.org) or from the District Manager at gperez@sdsinc.org, during normal business hours. The purpose of the Special Board Meeting is for the Board to consider any other District business which may lawfully and properly come before the Board. The meetings are open to the public and will be conducted in accordance with the provisions of Florida law for community development districts. Meetings may be continued as found necessary to a time and place speci-fied on the record.
There may be occasions when one or two Board members will participate by telephone; therefore, a speaker tele-phone will be present at the meeting location so that Board members may be fully informed of the discussions taking place.
In accordance with the provisions of the Americans with Disabilities Act, any person requiring special ac-commodations or an interpreter to participate at these meetings should contact the District Manager at (786) 347-2711 Ext. 2011 and/or toll free at 1-877-737-4922, at least seven (7) days prior to the date of the meetings. If any person decides to appeal any decision made with respect to any matter considered at this Public Hear-ing and Special Board Meeting, such person will need a record of the pro-ceedings and such person may need to ensure that a verbatim record of the proceedings is made at their own ex-pense and which record includes the testimony and evidence on which the appeal is based.
Meetings may be cancelled from time to time without advertised notice.
Century Gardens at Tamiami Community Development Dis-trict
www.centurygardenstamiam-icdd.org
IPL0371579 Sep 8,15 2026

CENTURY GARDENS AT TAMIAMI COMMUNITY DEVELOPMENT DISTRICT REGULAR BOARD MEETING
JUNE 29, 2026

CALL TO ORDER

The June 29, 2026, Regular Board Meeting of the Century Gardens at Tamiami Community Development District (the “District”) was called to order at 6:24 p.m. in the Gardens by the Hammocks Clubhouse Meeting Room located at 15080 SW 116^th Terrace, Miami, Florida 33196.

PROOF OF PUBLICATION

Proof of publication was presented that notice of the Regular Board Meeting had been published in the Miami Herald on November 7, 2025, as part of the District’s Fiscal Year 2025/2026 Meeting Schedule, as legally required.

ESTABLISH A QUORUM

Mrs. Perez determined that the attendance of Chairman Ramon Javier, Vice Chairman Cristofer Romero and Supervisor Tarik Djemil constituted a quorum and it was in order to proceed with the meeting.

Staff in attendance were: District Manager Gloria Perez of Special District Services, Inc.; and General Counsel Gabriella Fernandez Perez of Billing, Cochran, Lyles, Mauro & Ramsey, P.A.

Also present was Julia Barrios, Clubhouse and Onsite Association Property Manager.

ADDITIONS OR DELETIONS TO THE AGENDA

Mrs. Perez added to the agenda under New Business agenda item G.13 Discussion Regarding Park Equipment Repair/Replacement.

COMMENTS FROM THE PUBLIC FOR ITEMS NOT ON THE AGENDA

There were no comments from the public for items not on the agenda.

APPROVAL OF MINUTES
September 22, 2025, Public Hearing & Regular Board Meeting

Mrs. Perez presented the minutes of the September 22, 2025, Public Hearing & Regular Board Meeting.

A MOTION was made by Supervisor Djemil, seconded by Supervisor Javier and passed unanimously approving the minutes of the September 22, 2025, Public Hearing & Regular Board Meeting, as presented.

NEW BUSINESS
Consider Castle Group 4^th Amendment to Clubhouse Agreement – Hourly Rate Changes
The Board was reminded that they had previously approved the rate changes that were presented by Castle last year and those rate changes are currently in effect.

A MOTION was made by Supervisor Djemil, seconded by Supervisor Romero and unanimously passed approving and ratifying the Castle Group 4^th Amendment to the Clubhouse Agreement regarding the rate changes.

Consider Amendments to Maintenance Agreement between the District and the Century
Gardens’ HOA Omitting Stormwater Management System Maintenance Responsibilities

The information was distributed under separate cover by District Counsel

A MOTION was made by Supervisor Djemil, seconded by Supervisor Romero and passed unanimously approving the amendments to the Maintenance Agreement between the District and the Century Gardens’ HOA, omitting stormwater management system maintenance responsibilities, as presented.

Consider Amendments to Maintenance Agreement between the District and the Gardens by
the Hammocks’ HOA Omitting Stormwater Management System Maintenance Responsibilities

The information was distributed under separate cover by District Counsel

A MOTION was made by Supervisor Djemil, seconded by Supervisor Romero and passed unanimously approving the amendments to the Maintenance Agreement between the District and the Gardens by the Hammocks’ HOA, omitting stormwater management system maintenance responsibilities, as presented.

Consider Billing Cochran Rate Adjustment Request

Presented in the meeting materials was the Billing Cochran rate adjustment request letter raising the current rates as follows:

Attorneys/Partners rate from $275.00 to $300.00 per hour Attorneys/Associates rate from $225.00 to $250.00 per hour

A MOTION was made by Supervisor Djemil, seconded by Supervisor Javier and passed unanimously approving the Billing Cochran rate adjustments, as presented.

Consider American Pool Rate Adjustment Request

The current monthly cost is $1,200 and the increase is in the amount of $60 monthly, which comes to a yearly increase of $720.

A MOTION was made by Supervisor Djemil, seconded by Supervisor Romero and unanimously passed approving the rate adjustment, as presented, and directing District Counsel to prepare 3^rd Amendment to the contract and for District management to execute same electronically.

Consider Proposal for New Clubhouse Gym Treadmills

A MOTION was made by Supervisor Djemil, seconded by Supervisor Javier and passed unanimously approving the proposal from Fitness Solution in the amount of $11,217.32 for two new treadmills, as specified

in the proposal, and for installation and maintenance to be provided pursuant to the terms of the existing agreement.

Consider Elite Property Service & Painting Proposal for Clubhouse Drywall Repairs & Ceiling Painting

A MOTION was made by Supervisor Djemil, seconded by Supervisor Romero and passed unanimously approving the Elite Property Service & Painting proposal for Clubhouse drywall repairs ceiling painting in the amount of $4,150 with the requested warranty specified.

Consider Proposal for Clubhouse Gym Quarterly Maintenance Services

Fitness Solutions has presented their first increase since 2021. The annual increase is $100. The current annual amount of $500 per year will now be $600 per year. The services are provided and payments are made quarterly.

A MOTION was made by Supervisor Djemil, seconded by Supervisor Javier and passed unanimously approving the Fitness Solutions’ rate adjustment and directing District Counsel to prepare the 1st Amendment and for District management to execute same electronically.

Consider Raptor Vac-System Proposal for DERM Class V Permit Issuance and Stormwater Management System Maintenance Service, Inclusive of Phase 1 of Five-Year Certification Process

Presented in the meeting materials was the District Engineer’s map reflecting the five phases recommended for the Five-Year Certification Project, inclusive of the District Engineer’s completed bid schedule/spec sheet for Board review, followed by the proposal that has been reviewed by the District Engineer.

A MOTION was made by Supervisor Djemil, seconded by Supervisor Javier and passed unanimously approving the Raptor Vac-System proposal for DERM Class V Permit Issuance and Stormwater Management System Maintenance Service, inclusive of the Phase 1 of the Five-Year Certification Process, in the amount of
$43,350 and directing District Counsel to prepare an agreement for District management to execute electronically.

Consider Appointment of Audit Committee & Approval of Evaluation Criteria

Ms. Perez stated that the Board needed to, once again, begin the auditor selection process. She indicated that this had been done a few years ago and presented a draft of the Evaluation Criteria in the meeting book (all per Florida Statutes with the exception of price, which has been added, as standard practice), the RFP Notice that will be published, and the RFP itself providing auditor services for three (3) years with a two (2) year extension option.

Pursuant to procedure and Florida Statutes, the auditor selection is done by a Committee, which is appointed by the Board. With that being stated, the following action was taken:

A MOTION was made by Supervisor Romero, seconded by Supervisor Djemil and unanimously passed appointing the entire CDD Board as the Auditor Selection Committee.

The Regular Board Meeting was then recessed and a meeting of the Auditor Selection Committee was convened.

Now sitting as the Auditor Selection Committee, the standard criteria was reviewed. The RFP for proposals was shown, and it was noted that it included standard language. It was also noted that if approved to move forward, Special District Services, Inc. would advertise the RFP and the results would be brought back to the Committee for selection purposes. Committee approval is needed in order to proceed with the RFP process and use the criteria as presented. The ranking points on the criteria was explained as follows: points assigned to each of the 5 criteria; when proposals are brought back, the Committee “ranks” them and an auditor is selected. All five criteria have 10 points each assigned as a maximum for ranking.

A MOTION was made by Supervisor Djemil, seconded by Supervisor Javier and unanimously passed accepting the selection criteria and directing Special District Services, Inc. to proceed with the RFP process, as per procedure.

The meeting of the Audit Selection Committee was then adjourned and the Regular Board Meeting was reconvened.

Consider Resolution No. 2026-01- Declaring Rule Void and Unenforceable

Mrs. Perez presented Resolution No. 2026-01, entitled:

RESOLUTION 2026-01

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CENTURY GARDENS AT TAMIAMI COMMUNITY DEVELOPMENT DISTRICT DECLARING CLUB RULE 3.6 NULL, VOID, AND UNENFORCEABLE AB INITIO; DECLARING THAT THE NULL AND VOID RULE SHALL NOT BE ENFORCED; DECLARING THE DISTRICT’S INTENTION TO UNDERGO FORMAL RULEMAKING, AS SOON AS PRACTICABLE, TO REMOVE SAID VOID RULE FROM THE CLUB RULES; AND PROVIDING FOR AN EFFECTIVE DATE.

A MOTION was made by Supervisor Romero, seconded by Supervisor Javier and unanimously passed adopting Resolution No. 2026-01, as presented.

Consider Resolution No. 2026-02 – Adopting Fiscal Year 2026/2027 Proposed Budget

Mrs. Perez presented Resolution No. 2026-02, entitled:

RESOLUTION NO. 2026-02

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CENTURY GARDENS AT TAMIAMI COMMUNITY DEVELOPMENT DISTRICT APPROVING A PROPOSED BUDGET AND NON-AD VALOREM SPECIAL ASSESSMENTS FOR FISCAL YEAR 2026/2027; AND PROVIDING AN EFFECTIVE DATE.

Mrs. Perez noted that changes to the proposed budget may be made, as needed and as directed by the Board. She further explained that at the Final Budget Public Hearing the Board may reduce the proposed budget but cannot increase it.

Mrs. Perez noted corrections to the budget comments as follows, noting that a corrected version was available at this meeting:

Engineering – Annual Report/Inspections: Revised to reflect a $1,500 increase, consistent with the amount issued.
Park Landscape Maintenance (Includes Mulch): Revised to reflect a $5,000 increase, consistent with the amount issued.
Park Maintenance & Equipment Reserve: Revised to reflect a $1,000 decrease, consistent with the amount issued.

Mrs. Perez advised of the maximum Debt Service assessments applicable to the Original Units, Expansion Units, Townhome Units, and the Clubhouse. She noted that the Administrative Budget was slightly higher than in the previous fiscal year.

She further explained that certain budget line items had been revised, including the separation of Street/Roadway Maintenance and Stormwater System Maintenance into two distinct line items.

Mrs. Perez also presented the option for the District to assume responsibility for the Stormwater Management System, which is currently maintained by the Associations, pursuant to a maintenance agreement that is in the process of being amended to remove this responsibility from the Associations.

Proposed Budget Adjustments:

Engineering – Annual Report/Inspections: Increased to $5,000
Stormwater Management Services: Proposed allocation of $65,000, including routine maintenance, repairs, baffle replacements, and the five-year certification project
Street/Roadway: $0
Park Landscaping Maintenance (including mulch): Increased by $5,000 to $25,000
Field Operations Management: Increased to $4,000

Mrs. Perez presented two budget options for Board consideration, both of which include assumptions that the District will take over responsibility for the Stormwater Management System. Both options reflect the general fund budget and do not include any increase to the Clubhouse budget at this time.

Budget Options:

Option 1 – With Operating Fund Carryover:
Includes a unit assessment increase of approximately $84.74

Option 2 – Without Operating Fund Carryover:
Includes a unit assessment increase of approximately $148.13 The difference between the two options is approximately $63.39 per unit.
The estimated non-clubhouse available funds as of September 30, 2026, are projected to be approximately
$160,000, assuming no unforeseen expenses. Under Option 1, a carryover balance of $53,090 has been applied (compared to $55,090 applied in the prior year).

The estimated clubhouse available funds as of September 30, 2026, are projected to be approximately $350,000 (+/-), assuming no unforeseen expenses. A clubhouse carryover balance of $27,696 has been applied to both

Options 1 and 2 (compared to $76,022 applied in the prior year). This amount excludes designated reserve funds, which currently include:

Pool/Spa: $86,666
Pool Equipment/Roof: $30,000
Mail Hut Roof: $15,600

Mrs. Perez noted that Clubhouse assessments would likely need to be increased within the next one to two years. Finally, she advised that, because the overall Fiscal Year 2026/2027 assessments are higher than those for Fiscal Year 2025/2026, notification letters to residents will be required.

A MOTION was made by Supervisor Romero, seconded by Supervisor Djemil and unanimously passed adopting Resolution No. 2026-02, as amended, selecting and approving Option No. 2 Proposed Budget for FY 2026/2027 and setting the Public Hearing for finalization for September 28, 2026, at 6:15 p.m. at the Gardens by the Hammocks Clubhouse Meeting Area located at 15080 SW 116th Terrace, Miami, Florida 33196; thereby authorizing advertisements and notices to owners, as required law.

Discussion Regarding Park Equipment Repair/Replacement

A MOTION was made by Supervisor Romero, seconded by Supervisor Djemil and passed unanimously appointing Chairman Javier authority to authorize and approve any required repairs, labor and parts for park equipment.

OLD BUSINESS

There were no Old Business items to come before the Board.

CONSIDER RATIFICATIONS AND APPROVALS

A MOTION was made by Supervisor Djemil, seconded by Supervisor Javier and passed unanimously ratifying and approving agenda Items I.1 through I.12, as presented.

ADMINISTRATIVE & OPERATIONAL MATTERS
Consider Ratification of Clubhouse Expenditures

Presented in the meeting book were the Clubhouse expenditures from October 2025 through May 2026 for Board consideration.

A MOTION was made by Supervisor Djemil, seconded by Supervisor Romero and passed unanimously ratifying and approving the Clubhouse Expenditures, as presented.

Qualified Elector (Registered Voter) Certification

Mrs. Perez advised that she had received from the Miami-Dade County Supervisor of Elections the certified elector count identifying 1,683 registered voters who reside in the District as of April 29, 2026, and presented same.

Miami-Dade County Supervisor of Elections’ 2026 Qualified Candidate Website Results

Mrs. Perez advised, pursuant to the Miami-Dade County Supervisor of Elections Reporting Group website, no one qualified for Century Gardens at Tamiami CDD Seats 1 and 2. The Seats are currently held as follows:

V-CHR | Seat 1 Cristofer Romero | Expires 2026
CHR | Seat 2 Ramon Javier | Expires 2026

2025 – Form 1 – Statement of Financial Disclosure
Mrs. Perez advised that for this year’s filing requirement, a completed 2025 Form 1 must be submitted prior to July 1, 2026, using the Electronic Filing System of the Florida Commission on Ethics, which can be accessed via a link at Login - Electronic Financial Disclosure Management System floridaethics.gov. As previously noted, the Board Members are no longer able to file completed Forms 1 through your local Supervisor of Elections’ office.
Mrs. Perez noted that as of today, Supervisors Ramon Javier and Tarik Djemil had not completed this task.

BOARD MEMBER & STAFF CLOSING COMMENTS
Attorney
Legislative Update

Mrs. Fernandez Perez provided a brief overview.

ADJOURNMENT

There being no further business to come before the Board, a MOTION was made by Supervisor Javier, seconded by Supervisor Romero and passed unanimously adjourning the meeting at 6:56 p.m.

Secretary/Assistant Secretary	Chairperson/Vice Chairperson

RESOLUTION NO. 2026-03

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CENTURY GARDENS AT TAMIAMI COMMUNITY DEVELOPMENT DISTRICT, ESTABLISHING A REGULAR MEETING SCHEDULE FOR FISCAL YEAR 2026/2027 AND SETTING THE TIME AND LOCATION OF SAID DISTRICT MEETINGS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, it is necessary for the Century Gardens at Tamiami Community Development District ("District") to establish a regular meeting schedule for fiscal year 2025/2026; and

WHEREAS, the Board of Supervisors of the District has set a regular meeting schedule, location and time for District meetings for fiscal year 2026/2027 which is attached hereto and made a part hereof as Exhibit “A”.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE CENTURY GARDENS AT TAMIAMI COMMUNITY DEVELOPMENT DISTRICT, MIAMI-DADE COUNTY, FLORIDA, AS FOLLOWS:

Section 1.   The above recitals are hereby adopted.

Section 2.  The regular meeting schedule, time and location for meetings for fiscal year 2026/2027 which is attached hereto as Exhibit “A” is hereby adopted and authorized to be published.

PASSED, ADOPTED and EFFECTIVE this 28^th day of September, 2026.

ATTEST:	CENTURY GARDENS AT TAMIAMI COMMUNITY DEVELOPMENT DISTRICT

By:			By:		 Secretary/Assistant Secretary			Chairperson/Vice Chairperson

CENTURY GARDENS AT TAMIAMI COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027 REGULAR MEETING SCHEDULE

NOTICE IS HEREBY GIVEN that the Board of Supervisors (the “Board”) of the Century Gardens at Tamiami Community Development District (the “District”) will hold Regular Meetings in the District Clubhouse located at 15080 SW 116^th Terrace, Miami, Florida 33196 at 6:15 p.m. on the following dates:

October 26, 2026
February 22, 2027
March 22, 2027
April 26, 2027
June 28, 2027
August 23, 2027

The purpose of the meetings is for the Board to consider any District business which may lawfully and properly come before the Board. Meetings are open to the public and will be conducted in accordance with the provisions of Florida law for community development districts. Copies of the Agenda for any of the meetings may be obtained from the District’s website or by contacting the District Manager at 305-777-0761 and/or toll free at 1-877-737-4922, prior to the date of the particular meeting.

From time to time one or two Board members may participate by telephone; therefore, a speaker telephone will be present at the meeting location so that Board members may be fully informed of the discussions taking place. Said meeting(s) may be continued as found necessary to a time and place specified on the record.

If any person decides to appeal any decision made with respect to any matter considered at these meetings, such person will need a record of the proceedings and such person may need to insure that a verbatim record of the proceedings is made at his or her own expense and which record includes the testimony and evidence on which the appeal is based.

In accordance with the provisions of the Americans with Disabilities Act, any person requiring special accommodations or an interpreter to participate at any of these meetings should contact the District Manager at 305-777-0761 and/or toll free at 1-877-737-4922 at least seven (7) days prior to the date of the particular meeting.

Meetings may be cancelled from time to time with no advertised notice.

CENTURY GARDENS AT TAMIAMI COMMUNITY DEVELOPMENT DISTRICT

www.centurygardenstamiamicdd.org

PUBLISH:  MIAMI HERALD  00/00/26

RESOLUTION NO. 2026-04

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CENTURY GARDENS AT TAMIAMI COMMUNITY DEVELOPMENT DISTRICT AUTHORIZING AND ADOPTING AN AMENDED FINAL FISCAL YEAR 2025/2026 BUDGET (“AMENDED BUDGET”), PURSUANT TO CHAPTER 189, FLORIDA STATUTES; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Board of Supervisors of the Century Gardens at Tamiami Community Development District (“District”) is empowered to provide a funding source and to impose special assessments upon the properties within the District; and,

WHEREAS, the District has prepared for consideration and approval an Amended Budget.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE CENTURY GARDENS AT TAMIAMI COMMUNITY DEVELOPMENT DISTRICT, THAT:

Section 1.  The Amended Budget for Fiscal Year 2025/2026 attached hereto as Exhibit “A” is hereby approved and adopted.

Section 2.  The Secretary/Assistant Secretary of the District is authorized to execute any and all necessary transmittals, certifications or other acknowledgements or writings, as necessary, to comply with the intent of this Resolution.

PASSED, ADOPTED and EFFECTIVE this 28^th day of September, 2026.

ATTEST:	CENTURY GARDENS AT TAMIAMI COMMUNITY DEVELOPMENT DISTRICT

By:			By:		 Secretary/Assistant Secretary			Chairperson/Vice Chairperson

Century Gardens At Tamiami Community Development District

Amended Final Budget For Fiscal Year 2025/2026
October 1, 2025 - September 30, 2026

CONTENTS

AMENDED FINAL OPERATING FUND BUDGET

AMENDED FINAL CLUBHOUSE BUDGET

AMENDED FINAL DEBT SERVICE FUND BUDGET (SERIES 2014)

AMENDED FINAL DEBT SERVICE FUND BUDGET (SERIES 2016)

AMENDED FINAL DEBT SERVICE FUND BUDGET (SERIES 2017)

AMENDED FINAL DEBT SERVICE FUND BUDGET (SERIES 2018)

REVENUES

FISCAL YEAR 2025/2026 BUDGET 10/1/25 - 9/30/26

AMENDED FINAL BUDGET
10/1/25 - 9/30/26

YEAR TO DATE ACTUAL
10/1/25 - 8/31/26

Administrative Assessments | 53,318 | 56,896 | 56,896
Maintenance Assessments | 41,383 | 41,469 | 41,469
Clubhouse O&M Assessments | 343,994 | 344,196 | 344,196
Debt Assessments - Series 2014 (Expansion Units) | 431,583 | 431,780 | 431,780
Debt Assessments - Series 2016 (Original Units) | 437,905 | 438,083 | 438,083
Debt Assessments - Series 2017 (Townhomes) | 42,452 | 42,465 | 42,465
Debt Assessments - Series 2018 (Clubhouse) | 305,685 | 305,879 | 305,879
Other Revenues | 0 | 0 | 0
Other Revenues - Clubhouse | 0 | 0 | 0
Interest Income | 900 | 18,500 | 18,141
TOTAL REVENUES | $	1,657,220 | $	1,679,268 | $	1,678,909
EXPENDITURES | | |
ADMINISTRATIVE EXPENDITURES | | |
Supervisor Fees | 1,500 | 0 | 0
Payroll Taxes (Employer) | 115 | 0 | 0
Management | 36,144 | 36,144 | 33,132
Legal | 14,000 | 13,000 | 10,788
Assessment Roll | 7,500 | 7,500 | 0
Audit Fees | 6,200 | 6,200 | 6,200
Arbitrage Rebate Fees | 1,300 | 1,300 | 0
Insurance | 8,500 | 8,281 | 8,281
Legal Advertisements | 2,500 | 4,000 | 3,002
Miscellaneous | 750 | 1,200 | 910
Postage | 550 | 335 | 303
Office Supplies | 675 | 850 | 802
Dues & Subscriptions | 175 | 175 | 175
Trustee Fees | 17,000 | 16,496 | 16,496
Continuing Disclosure Fees | 1,400 | 1,400 | 0
Website Management | 2,000 | 2,000 | 1,832
Administrative Contingency | 1,000 | 1,000 | 0
TOTAL ADMINISTRATIVE EXPENDITURES | $	101,309 | $	99,881 | $	81,921
MAINTENANCE EXPENDITURES | | |
Engineering - Annual Report/Inspections | 3,500 | 5,700 | 3,723
Park Landscaping Maintenance (Includes Mulch) | 20,000 | 6,000 | 3,200
Park Maintenance & Equipment | 9,000 | 13,000 | 10,910
Street/Roadway & Stormwater System Maintenance | 4,000 | 1,000 | 0
Irrigation System Pump Station Maintenance | 4,000 | 1,000 | 0
Field Operation Management | 1,200 | 1,200 | 1,100
General Maintenance/Contingency | 2,000 | 2,000 | 0
TOTAL MAINTENANCE EXPENDITURES | $	43,700 | $	29,900 | $	18,933
TOTAL CLUBHOUSE EXPENDITURES | $	399,376 | 361,700 | 228,650
TOTAL EXPENDITURES | $	544,385 | $	491,481 | $	329,504
REVENUES LESS EXPENDITURES | $	1,112,835 | $	1,187,787 | $	1,349,405
Bond Payments - Series 2014 (Expansion Units) | (405,688) | (411,512) | (411,512)
Bond Payments - Series 2016 (Original Units) | (411,631) | (417,520) | (417,520)
Bond Payments - Series 2017 (Townhomes) | (39,905) | (40,471) | (40,471)
Bond Payments - Series 2018 (Clubhouse) | (287,344) | (291,521) | (291,521)
BALANCE | $	(31,733) | $	26,763 | $	188,381
County Appraiser & Tax Collector Fee | (33,126) | (15,971) | (15,971)
Discounts For Early Payments | (66,253) | (61,892) | (61,892)
EXCESS/ (SHORTFALL) | $	(131,112) | $	(51,100) | $	110,518
Carryover From Prior Year (Operating) | 55,090 | 55,090 | 0
Carryover From Prior Year (Clubhouse) | 76,022 | 76,022 | 0
NET EXCESS/ (SHORTFALL) | $	- | $	80,012 | $	110,518

FUND BALANCE AS OF 9/30/25
FY 2025/2026 ACTIVITY
FUND BALANCE AS OF 9/30/26
LESS PROJECTED CLUBHOUSE FUND BALANCE AS OF 9/30/26
OPERATING FUND BALANCE AS OF 9/30/26

$845,497
($51,100)
$794,397
$519,600
$274,797

Notes
Carryover From Prior Year Of $55,090 was used to reduce Fiscal Year 2025/2026 Assessments.

CLUBHOUSE REVENUES

FISCAL YEAR 2025/2026 BUDGET 10/1/25 - 9/30/26

AMENDED FINAL BUDGET
10/1/25 - 9/30/26

YEAR TO DATE ACTUAL
10/1/25 - 8/31/26

Clubhouse - O&M Assessments | 323,354 | 344,196 | 344,196
Clubhouse - Rentals | 0 | 2,190 | 2,190
Cluhouse - Key Fobs | 0 | 855 | 855
Other Revenue - Security Payments | 0 | 1,125 | 1,125
Total Cluhouse Revenues | $	323,354 | $	348,366 | $	348,366
CLUBHOUSE OPERATIONS & MAINTENANCE EXPENDITURES | | |
Access Control | 750 | 250 | 0
Alarm Monitoring | 1,000 | 1,400 | 1,110
AC Maintenance/Repairs | 3,000 | 2,000 | 1,360
Gym Equipment Maintenance | 6,000 | 16,000 | 14,734
Telephone, Cable & Internet Service | 3,800 | 3,800 | 3,016
FPL Power | 15,000 | 12,000 | 10,436
General Maintenance & Repairs | 25,000 | 18,000 | 13,909
Insurance - Property/Casualty/Liability | 24,326 | 19,945 | 19,945
Irrigation Repairs & Maintenance | 4,000 | 1,000 | 0
Janitorial Services & Supplies | 23,000 | 19,100 | 16,084
Landscape Maintenance (Mulch & Plant Replacement) | 34,000 | 26,000 | 22,830
Management Fees (Castle) | 15,000 | 14,232 | 13,046
Office & Kitchen Supplies | 1,800 | 1,400 | 1,012
Payroll - Club Staff | 75,000 | 68,000 | 59,156
Payroll - Club Staff Health Insurance | 7,000 | 1,073 | 1,073
Pest Control - Interior & Exterior | 1,200 | 1,200 | 715
Pool & Spa Maintenance | 30,000 | 32,000 | 28,738
Printing & Postage | 500 | 100 | 0
Property Taxes | 1,000 | 0 | 0
Water & Sewer | 5,000 | 5,000 | 2,249
Computer Services | 2,000 | 200 | 96
Security | 17,000 | 17,000 | 13,641
Oversight & Financial Management | 6,000 | 6,000 | 5,500
Contingency | 20,000 | 20,000 | 0
Roof On Pool Room Project | 15,000 | 15,000 | 0
Camera System Maintenance | 3,000 | 1,000 | 0
Clubhouse Pool & Spa Diamond Brite Project | 50,000 | 50,000 | 0
Clubhouse & Mail Hut Roof Replacement Reserve | 10,000 | 10,000 | 0
TOTAL CLUBHOUSE OPERATIONS & MAINTENANCE EXPENDITURES | $	399,376 | $	361,700 | $	228,650
Clubhouse Revenues Less Expenditures | $	(76,022) | $	(13,334) | $	119,716
County Appraiser & Tax Collector Fee | (6,880) | (3,322) | (3,322)
Discounts For Early Payments | (13,760) | (12,892) | (12,892)
Excess/ (Shortfall) | $	(96,662) | $	(29,548) | $	103,502
Carryover From Prior Year | 76,022 | 0 | 0
Net Excess/ (Shortfall) | $	(20,640) | $	- | $	103,502

FUND BALANCE AS OF 9/30/25
FY 2025/2026 ACTIVITY
FUND BALANCE AS OF 9/30/26

$546,650
($29,548)
$517,102

Notes
Discounts and Fees Actual Amounts Estimated As 20.8% Of Total Discounts & Fees.
Fund Balance Includes Reserves (Pool Spa - $86,666 & Mail Hut Roof - $15,600 & Pool Equip, Roof: $30,000). Reserves To Be Adjusted On 10-1-26.
Carryover From Prior Year Of $76,022 was used to reduce Fiscal Year 2025/2026 Assessments. Carryover From Prior Year Of $27,696 to be used to reduce Fiscal Year 2026/2027 Assessments.

REVENUES

FISCAL YEAR 2025/2026 BUDGET
10/1/25 - 9/30/26

AMENDED FINAL BUDGET
10/1/25 - 9/30/26

YEAR TO DATE ACTUAL
10/1/25 - 8/31/26

Interest Income | 1,200 | 18,300 | 18,117
NAV Tax Collection | 405,688 | 411,512 | 411,512
Total Revenues | $	406,888 | $	429,812 | $	429,629
EXPENDITURES | | |
Principal Payments | 160,000 | 150,000 | 150,000
Interest Payments | 242,250 | 246,000 | 246,000
Bond Redemption | 4,638 | 0 | 0
Total Expenditures | $	406,888 | $	396,000 | $	396,000
Net Excess/ (Shortfall) | $	- | $	33,812 | $	33,629

FUND BALANCE AS OF 9/30/25
FY 2025/2026 ACTIVITY
FUND BALANCE AS OF 9/30/26

$599,705
$33,812
$633,517

Notes
Reserve Fund Balance = $102,248*. Revenue Fund Balance = $531,269*.
Revenue Fund Account Balance To Be Used To Make 11/1/26 Bond Payment Of $281,125 - Principal Payment: $160,000 - Interest Payment: $121,125.
* Approximate Amounts

Section Of District Obligated To Pay Series 2014 Bonds: Expansion Units

Series 2014 Bond Information |
Original Par Amount = | $6,175,000 | Annual Principal Payments Due:
Interest Rate = | 4.00% - 5.00% | November 1st
Issue Date = | September 2014 | Annual Interest Payments Due:
Maturity Date = | November 2044 | May 1st & November 1st
Par Amount As Of 9/30/26 = | $4,845,000 |

REVENUES

FISCAL YEAR 2025/2026 BUDGET
10/1/25 - 9/30/26

AMENDED FINAL BUDGET
10/1/25 - 9/30/26

YEAR TO DATE ACTUAL
10/1/25 - 8/31/26

Interest Income (2016) | 1,200 | 16,200 | 16,068
NAV Tax Collection | 411,631 | 417,520 | 417,520
Total Revenues | $	412,831 | $	433,720 | $	433,588
EXPENDITURES | | |
Principal Payments (2016) | 255,000 | 255,000 | 255,000
Interest Payments (2016) | 152,813 | 156,638 | 156,638
Bond Redemption | 5,018 | 0 | 0
Total Expenditures | $	412,831 | $	411,638 | $	411,638
Net Excess/ (Shortfall) | $	- | $	22,082 | $	21,950

FUND BALANCE AS OF 9/30/25
FY 2025/2026 ACTIVITY
FUND BALANCE AS OF 9/30/26

$427,814
$22,082
$449,896

Notes
Reserve Fund Balance = $244,202*. Revenue Fund Balance = $205,694*.
Revenue Fund Account Balance To Be Used To Make 11/1/26 Interest Payment Of $74,494.
* Approximate Amounts

Section Of District Obligated To Pay Series 2016 Bonds: Original Units

Series 2016 Bond Refunding Information |
Original Par Amount = | $5,860,000 | Annual Principal Payments Due:
Interest Rate = | 2.00% - 4.25% | May 1st
Issue Date = | August 2016 | Annual Interest Payments Due:
Maturity Date = | May 2037 | May 1st & November 1st
Par Amount As Of 9/30/26 = | $3,590,000 |

REVENUES

FISCAL YEAR 2025/2026 BUDGET
10/1/25 - 9/30/26

AMENDED FINAL BUDGET
10/1/25 - 9/30/26

YEAR TO DATE ACTUAL
10/1/25 - 8/31/26

Interest Income (2017) | 600 | 1,800 | 1,784
NAV Tax Collection | 39,905 | 40,471 | 40,471
Total Revenues | $	40,505 | $	42,271 | $	42,255
EXPENDITURES | | |
Principal Payments (2017) | 15,000 | 15,000 | 15,000
Interest Payments (2017) | 24,023 | 24,323 | 24,323
Bond Redemption | 1,482 | 0 | 0
Total Expenditures | $	40,505 | $	39,323 | $	39,323
Net Excess/ (Shortfall) | $	- | $	2,948 | $	2,932

FUND BALANCE AS OF 9/30/25
FY 2025/2026 ACTIVITY
FUND BALANCE AS OF 9/30/26

$54,148
$2,948
$57,096

Notes
Reserve Fund Balance = $10,125*. Revenue Fund Balance = $46,971*.
Revenue Fund Account Balance To Be Used To Make 12/15/26 Bond Payment Of $27,011 - Principal Payment: $15,000 - Interest Payment: $12,011.
* Approximate Amounts

Section Of District Obligated To Pay Series 2017 Bonds: Tract B Townhomes

Series 2017 Bond Information |
Original Par Amount = | $650,000 | Annual Principal Payments Due:
Interest Rate = | 2.00% - 4.25% | December 15th
Issue Date = | December 2017 | Annual Interest Payments Due:
Maturity Date = | December 2047 | June 15th & December 15th
Par Amount As Of 9/30/26 = | $545,000 |

REVENUES

FISCAL YEAR 2025/2026 BUDGET
10/1/25 - 9/30/26

AMENDED FINAL BUDGET
10/1/25 - 9/30/26

YEAR TO DATE ACTUAL
10/1/25 - 8/31/26

Interest Income (2018) | 1,200 | 14,000 | 13,735
NAV Tax Collection | 287,344 | 291,521 | 291,521
Total Revenues | $	288,544 | $	305,521 | $	305,256
EXPENDITURES | | |
Principal Payments (2018) | 115,000 | 110,000 | 110,000
Interest Payments (2018) | 170,969 | 172,894 | 172,894
Bond Redemption | 2,575 | 0 | 0
Total Expenditures | $	288,544 | $	282,894 | $	282,894
Net Excess/ (Shortfall) | $	- | $	22,627 | $	22,362

FUND BALANCE AS OF 9/30/25
FY 2025/2026 ACTIVITY
FUND BALANCE AS OF 9/30/26

$453,245
$22,627
$475,872

Notes
Reserve Fund Balance = $145,809*. Revenue Fund Balance = $330,063*.
Revenue Fund Account Balance To Be Used To Make 11/1/26 Bond Payment Of $200,484 - Principal Payment: $115,000 - Interest Payment: $85,484.
* Approximate Amounts

Sections Of District Obligated To Pay Series 2018 Bonds: Expansion Units & Tract B Townhomes

Series 2018 Bond Information |
Original Par Amount = | $4,850,000 | Annual Principal Payments Due:
Interest Rate = | 3.00% - 4.25% | November 1st
Issue Date = | September 2018 | Annual Interest Payments Due:
Maturity Date = | November 2048 | May 1st & November 1st
Par Amount As Of 9/30/26 = | $4,150,000 |

RESOLUTION 2026-05

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CENTURY GARDENS AT TAMIAMI COMMUNITY DEVELOPMENT DISTRICT ADOPTING AN ANNUAL REPORT OF GOALS, OBJECTIVES, AND PERFORMANCE MEASURES AND STANDARDS; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Century Gardens at Tamiami Community Development District (the “District”) is a local unit of special-purpose government organized and existing under and pursuant to Chapters 189 and 190, Florida Statutes, as amended; and

WHEREAS, effective July 1, 2024, the Florida Legislature adopted House Bill 7013, codified as Chapter 2024-136, Laws of Florida, and creating Section 189.0694, Florida Statutes; and

WHEREAS, the District adopted Resolution 2024-09 on November 18, 2024, establishing goals and objectives for the District and creating performance measures and standards to evaluate the District’s achievement of those goals and objectives; and

WHEREAS, pursuant to Section 189.0694, Florida Statutes, the District must adopt and publish on its website an annual report prior to December 1^st of each year, describing the goals and objectives achieved by the district, as well as the performance measures and standards used by the district to make this determination, and any goals or objectives the district failed to achieve.

WHEREAS, the District Manager has the annual report of the District’s goals, objectives, and performance measures and standards attached hereto and made a part hereof as Exhibit A (the “Annual Report”) and presented the Annual Report to the Board of the District; and

WHEREAS, the District’s Board of Supervisors (“Board”) finds that it is in the best interests of the District to adopt by resolution the attached annual report of the goals, objectives and performance measures and standards.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE CENTURY GARDENS AT TAMIAMI COMMUNITY DEVELOPMENT DISTRICT, THAT:

SECTION 1. The recitals so stated are true and correct and by this reference are incorporated into and form a material part of this Resolution.

SECTION 2. The District Board of Supervisors hereby adopts the Annual Report regarding the District’s success or failure in achieving the adopted goals and objectives and directs the District Manager to take all necessary actions to comply with Section 189.0694, Florida Statutes.

SECTION 3. If any provision of this Resolution is held to be illegal or invalid, the other provisions shall remain in full force and effect.

SECTION 4. This Resolution shall become effective upon its passage and shall remain in effect unless rescinded or repealed.

PASSED AND ADOPTED this 28 day of September, 2026.

ATTEST:	CENTURY GARDENS AT TAMIAMI COMMUNITY DEVELOPMENT DISTRICT

Print name: 		Print name: 	 Secretary/Assistant Secretary			Chairman, Board of Supervisors

Exhibit A: Annual Report of Performance Measures/Standards

Exhibit A

Program/Activity:	District Administration
Goal:	Remain compliant with Florida Law for all district meetings
Objectives:
Notice all District regular, special, and public hearing meetings
Conduct all post-meeting activities
District records retained in compliance with Florida Sunshine Laws
Performance Measures:
All Meetings publicly noticed as required (YES)
Meeting minutes and post-meeting action completed (YES)
District records retained as required by law (YES)

Program/Activity:	District Finance
Goal:	Remain Compliant with Florida Law for all district financing activities
Objectives:
District adopted fiscal year budget
District amended budget at end of fiscal year
Process all District finance accounts receivable and payable
Support District annual financial audit activities
Performance Measures:
District adopted fiscal year budget (YES)
District amended budget at end of fiscal year (YES)
District accounts receivable/payable processed for the year (YES)
“No findings” for annual financial audit (NO)
If “yes” explain

Program/Activity:	District Operations
Goal:	Insure, Operate and Maintain District owned Infrastructure & assets
Objectives:
Annual renewal of District insurance policy(s)
Contracted Services for District operations in effect
Compliance with all required permits
Performance Measures:
District insurance renewed and in force (YES)
Contracted Services in force for all District operations (YES)
Permits in compliance (YES)

RESOLUTION 2026-06

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CENTURY GARDENS AT TAMIAMI COMMUNITY DEVELOPMENT DISTRICT ADOPTING GOALS, OBJECTIVES, AND PERFORMANCE MEASURES AND STANDARDS; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Century Gardens at Tamiami Community Development District (the “District”) is a local unit of special-purpose government created and existing under and pursuant to Chapters 189 and 190, Florida Statutes, as amended; and

WHEREAS, effective July 1, 2024, the Florida Legislature adopted House Bill 7013, codified as Chapter 2024-136, Laws of Florida (“HB 7013”) and creating Section 189.0694, Florida Statutes; and

WHEREAS, pursuant to HB 7013 and Section 189.0694, Florida Statutes, beginning October 1, 2024, the District shall establish goals and objectives for the District and create performance measures and standards to evaluate the District’s achievement of those goals and objectives; and

WHEREAS, the District Manager has prepared the attached goals, objectives, and performance measures and standards and presented them to the Board of the District; and

WHEREAS, the District’s Board of Supervisors (“Board”) finds that it is in the best interests of the District to adopt by resolution the attached goals, objectives and performance measures and standards.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE CENTURY GARDENS AT TAMIAMI COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. The recitals so stated are true and correct and by this reference are incorporated into and form a material part of this Resolution.

SECTION 2. The District Board of Supervisors hereby adopts the goals, objectives and performance measures and standards as provided in Exhibit “A”. The District Manager shall take all actions to comply with Section 189.0694, Florida Statutes, and shall prepare an annual report regarding the District’s success or failure in achieving the adopted goals and objectives for consideration by the Board of the District.

SECTION 3. If any provision of this resolution is held to be illegal or invalid, the other provisions shall remain in full force and effect.

SECTION 4. This resolution shall become effective upon its passage and shall remain in effect unless rescinded or repealed.

PASSED AND ADOPTED this _28^th	day of 	September	, 2026.

ATTEST:	CENTURY GARDENS AT TAMIAMI COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chair/Vice Chair

Exhibit “A”: Performance Measures/Standards and Annual Reporting

EXHIBIT “A”

Program/Activity:	District Administration
Goal:	Remain compliant with Florida Law for all District meetings

Objectives:
Notice all District regular meetings, special meetings, and public hearings
Conduct all post-meeting activities
District records retained in compliance with Florida Sunshine Laws

Performance Measures:
All Meetings publicly noticed as required.
Achieved: Yes ☐ No ☐
Meeting minutes and post-meeting action completed.
Achieved: Yes ☐ No ☐
District records retained as required by law.
Achieved: Yes ☐ No ☐

Program/Activity:	District Finance
Goal:	Remain Compliant with Florida Law for all district financing activities

Objectives:
District adopted fiscal year proposed budget and the final fiscal year budget.
District amended fiscal year budget within 60 days following the end of the fiscal year.
Process all District finance accounts receivable and payable
Support District annual financial audit activities

Performance Measures:
District adopted fiscal year proposed budget and the final fiscal year budget.
Achieved: Yes ☐ No ☐
District amended budget within 60 days following the end of the fiscal year.
Achieved: Yes ☐ No ☐
District accounts receivable/payable processed for the year.
Achieved: Yes ☐ No ☐
“No findings” for annual financial audit (yes/no)
Achieved: Yes ☐ No ☐
If “yes” explain: 	

Program/Activity:	District Operations
Goal:	Insure, Operate and Maintain District owned Infrastructure & assets

Objectives:
Annual renewal of District insurance policy(s).
Obtain all necessary contracted services for District operations and infrastructure.
Determine all vendors are in compliance with District contracts.

Performance Measures:
District insurance policies reviewed and in place.
Achieved: Yes ☐ No ☐
Contracted Services obtained for all District operations.
Achieved: Yes ☐ No ☐
All District contracts in compliance.
Achieved: Yes ☐ No ☐

CENTURY GARDENS AT TAMIAMI COMMUNITY DEVELOPMENT DISTRICT RANKING OF AUDITOR PROPOSALS
FOR FISCAL YEAR ENDING 9/30/26

Audit Firms
Criteria | Point Range | Grau & Associates | Richie Tandoc, P.A. | McIntosh CPA
Ability of Personnel: (E.g., geographic locations of the firms headquarters of permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this project; evaluation of existing work load). | 1-10 | 9 | 9 | 9
Proposer's Experience: (E.g. past record and experience of the Proposer in similar projects; volume of work previously performed by the firm; past performance for other Community Development Districts in other contracts; character, integrity, reputation). | 1-10 | 9 | 8 | 9
Understanding of Scope of Work: Extent to which the proposal demonstrates an understanding of the District's needs for the services requested. | 1-10 | 9 | 8 | 8
Ability to Furnish the Required Services: Extent to which the proposal demonstrates the adequacy of Proposer's financial resources and stability as a business entity necessary to complete the services required. | 1-10 | 9 | 8 | 9
Price: Points will be awarded based upon the price bid for the rendering of the services and reasonableness of the price to the services. | 1-10 | 9 | 8 | 8
TOTAL POINTS | 50 | 45 | 41 | 43
BID PRICE - 2025/2026 AUDIT | | $4,600.00 | $4,900.00 | $5,000.00
BID PRICE - 2026/2027 AUDIT | | $4,700.00 | $4,900.00 | $5,100.00
BID PRICE - 2027/2028 AUDIT | | $4,800.00 | $5,100.00 | $5,200.00
BID PRICE - 2028/2029 AUDIT | | $4,900.00 | $5,100.00 | $5,300.00
BID PRICE - 2029/2030 AUDIT | | $5,000.00 | $5,300.00 | $5,400.00

COMMENTS: | | Currently the auditing firm for more than | Currently the auditing firm for more than | Partner has worked on audits for
| 300 Special Districts and Governmental Entities. | 16 Special Districts and Governmental Entities. | over 200 Special Districts and Governmental Entities.

RECOMMENDATION: | | All three Firms are capable of performing the audit. Management recommends that Grau & Associates, the current auditor, the firm with the most experience
| and the low bidder, be selected to perform the September 30, 2026, 2027 and 2028 annual audits, with an option subject to fee adjustments for inflation,
| to perform the fiscal year end audits for the two following years (FYE 9/30/29 and FYE 9/30/30). |

Note: 2026/2027 Budget For Audit Services is $6,400.00

Proposal to Provide Financial Auditing Services:
CENTURY GARDENS AT TAMIAMI
Community Development District

Proposal Due: August 20, 2026 4:00AM

Submitted to:
Century Gardens At Tamiami Community Development District c/o SDS
2501A Burns Road
Palm Beach Gardens, Florida 33410
Submitted by:
Antonio J. Grau, Partner Grau & Associates
1001 Yamato Road, Suite 301 Boca Raton, Florida 33431 Tel	(561) 994-9299
Fax	(561) 994-5823
tgrau@graucpa.com www.graucpa.com

Table of Contents

PAGE

EXECUTIVE SUMMARY / TRANSMITTAL LETTER	1
FIRM QUALIFICATIONS	3
FIRM & STAFF EXPERIENCE	6
REFERENCES	11
SPECIFIC AUDIT APPROACH	13
COST OF SERVICES	17
SUPPLEMENTAL INFORMATION	19

August 20, 2026

Century Gardens At Tamiami Community Development District c/o SDS
2501A Burns Road
Palm Beach Gardens, Florida 33410
Re:	Request for Proposal for Professional Auditing Services for the fiscal years ended September 30, 2026-2028, with an option for two (2) additional annual renewals.

Grau & Associates (Grau) welcomes the opportunity to respond to the Century Gardens At Tamiami Community Development District’s (the “District”) Request for Proposal (RFP), and we look forward to working with you on your audit. We are an energetic and robust team of knowledgeable professionals and are a recognized leader of providing services to Community Development Districts. As one of Florida’s few firms to primarily focus on government, we are especially equipped to provide you with an effective and efficient audit.
Government audits are at the core of our practice: 95% of our work is performing audits for local governments and of that 98% are for special districts. With our significant experience, we are able to increase efficiency, to provide immediate and continued savings, and to minimize disturbances to your operations.

Why Grau & Associates:

Knowledgeable Audit Team
Grau is proud that the personnel we assign to your audit are some of the most seasoned auditors in the field. Our staff performs governmental engagements year-round. When not working on your audit, your team is refining their audit approach for next year’s audit. Our engagement partners have decades of experience and take a hands-on approach to our assignments, which all ensures a smoother process for you.

Servicing Your Individual Needs
Our clients enjoy personalized service designed to satisfy their unique needs and requirements. Throughout the process of our audit, you will find that we welcome working with you to resolve any issues as swiftly and easily as possible. In addition, due to Grau’s very low turnover rate for our industry, you also won’t have to worry about retraining your auditors from year to year.
Developing Relationships
We strive to foster mutually beneficial relationships with our clients. We stay in touch year-round, updating, collaborating and assisting you in implementing new legislation, rules and standards that affect your organization. We are also available as a sounding board and assist with technical questions.
Maintaining an Impeccable Reputation
We have never been involved in any litigation, proceeding or received any disciplinary action. Additionally, we have never been charged with, or convicted of, a public entity crime of any sort. We are financially stable and have never been involved in any bankruptcy proceedings.

Complying With Standards
Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida, and any other applicable federal, state and local regulations. We will deliver our reports in accordance with your requirements.
This proposal is a firm and irrevocable offer for 90 days. We certify this proposal is made without previous understanding, agreement or connection either with any previous firms or corporations offering a proposal for the same items. We also certify our proposal is in all respects fair, without outside control, collusion, fraud, or otherwise illegal action, and was prepared in good faith. Only the person(s), company or parties interested in the project as principals are named in the proposal. Grau has no existing or potential conflicts, and anticipates no conflicts during the engagement. Our Federal I.D. number is 20-2067322.
We would be happy to answer any questions or to provide any additional information. We are genuinely excited about the prospect of serving you and establishing a long-term relationship. Please do not hesitate to call or email either of our Partners, Antonio J. Grau, CPA (tgrau@graucpa.com) or Ben Steets, CPA (bsteets@graucpa.com) at 561.994.9299. We thank you for considering our firm’s qualifications and experience.

Very truly yours, Grau & Associates
Antonio J. Grau

Firm Qualifications

9/16
Employees are CPAS

3

11

2

Grau’s Focus and Experience

Our Team

Year founded

Partners

Professional Staff

Administrative Professionals

Properly registered and licensed professional corporation by the state of FLORIDA

We are proud Members of the American Institute of Certified Public Accountants
&

9
Professional Groups

the Florida Institute of Certified Public Accountants

Services Provided

See next page for report and certificate

⇒ External quality review program: consistently receives a pass
⇒ Internal: ongoing monitoring to maintain quality

AICPA | FICPA | GFOA | FASD | FGFOA

Firm & Staff Experience

GRAU AND ASSOCIATES COMMUNITY
DEVELOPMENT DISTRICT EXPERIENCE BY MANAGEMENT COMPANY

OTHER
19

PFM
12

WRATHELL
30

GMS
78

INFRAMARK
38

SDS
60

RIZZETTA
47

MERITUS
23

Profile Briefs:
Antonio J GRAU, CPA (Partner)
Years Performing Audits: 35+
CPE (last 2 years): Government Accounting, Auditing: 32 hours; Accounting, Auditing and Other: 58 hours
Professional Memberships: AICPA, FICPA, FGFOA, GFOA

Ben Steets, CPA (Partner)
Years Performing Audits: 10+
CPE (last 2 years): Government Accounting, Auditing: 28 hours; Accounting, Auditing and Other: 88 hours
Professional Memberships: AICPA, FICPA, FGFOA, FASD

“Here at Grau & Associates, staying up to date with the current technological landscape is one of our top priorities. Not only does it provide a more positive experience for our clients, but it also allows us to perform a more effective and efficient audit. With the every changing technology available and utilized by our clients, we are constantly innovating our audit process.”
-	Tony Grau
“Quality audits and exceptional client service are at the heart of every decision we make. Our clients trust us to deliver a quality audit, adhering to high standards and assisting them with improvements for their organization.”
- Ben Steets

YOUR ENGAGEMENT TEAM

Grau’s client-specific engagement team is meticulously organized in order to meet the unique needs of each client. Constant communication within our solution team allows for continuity of staff and audit team. The Certified Information Technology Professional (CITP) Partner will bring a unique blend of IT expertise and understanding of accounting principles to the financial statement audit of the District.

Engagement
Partner

CITP Partner

Your
Successful Audit

Audit
Manager

Audit Senior

The assigned personnel will work closely with the partner and the District to ensure that the financial statements and all other reports are prepared in accordance with professional standards and firm policy.
Responsibilities will include planning the audit; communicating with the client and the partners the progress of the audit; and
determining that financial statements and all reports issued by the firm are accurate, complete and are prepared in accordance with professional standards and firm policy.

The Engagement Partner will participate extensively during the various stages of the engagement and has direct responsibility for engagement policy, direction, supervision, quality control, security, confidentiality of information of the engagement and communication with client personnel. The engagement partner will also be involved directing the development of the overall audit approach and plan; performing an overriding review of work papers and ascertain client satisfaction.

Antonio ‘Tony ‘J. Grau, CPA, Partner
Contact: tgrau@graucpa.com | (561) 939-6672
Experience
For over 30 years, Tony has been providing audit, accounting and consulting services to the firm’s governmental, non-profit, employee benefit, overhead and arbitrage clients. He provides guidance to clients regarding complex accounting issues, internal controls and operations.
As a member of the Government Finance Officers Association Special Review Committee, Tony participated in the review process for awarding the GFOA Certificate of Achievement in Financial Reporting. Tony was also the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami-Dade County. Tony received the AICPA advanced level certificate for governmental single audits.

Education
University of South Florida (1983) Bachelor of Arts
Business Administration

Clients Served (partial list)

(>300) Various Special Districts, including: |

Bayside Improvement Community Development District Dunes Community Development District
Fishhawk Community Development District (I, II, IV)
Grand Bay at Doral Community Development District Heritage Harbor North Community Development District

St. Lucie West Services District
Ave Maria Stewardship Community District Rivers Edge II Community Development District Bartram Park Community Development District
Bay Laurel Center Community Development District

Boca Raton Airport Authority Greater Naples Fire Rescue District
Key Largo Wastewater Treatment District Lake Worth Drainage District
South Indian River Water Control

Professional Associations/Memberships
American Institute of Certified Public Accountants Florida Government Finance Officers Association Florida Institute of Certified Public Accountants Government Finance Officers Association Member City of Boca Raton Financial Advisory Board Member

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	32
Accounting, Auditing and Other	58
Total Hours	90 (includes of 4 hours of Ethics CPE)

Ben Steets, CPA, Partner
Contact : bsteets@graucpa.com / (561) 939-6669
Experience
Grau & Associates | Partner | 2023-Present
Grau & Associates | Manager | 2021-2023
Grau & Associates | Senior Auditor | 2018-2021
Grau & Associates | Staff Auditor | 2016-2018
PCAOB Registered Firm | Staff Auditor | 2015-2016

Education
Florida Atlantic University (2015)

Clients Served (partial list)

(>300) Various Special Districts | San Carlos Park Fire and Rescue Service District
Careersource Polk | Sanibel Fire and Rescue District
Central Broward Water Control District | South Broward Drainage District
Dunes Community Development District | South Trail Fire and Rescue District
Greater Naples Fire Rescue District | Town of Highland Beach
Key Marco Community Development District | Town of Lauderdale-By-The-Sea
Lake Worth Drainage District | Verona Walk Community Development District
Mae Volen Senior Center | West Villages Improvement District
Port of the Islands Community Improvement District | Winding Cypress Community Development District

Professional Education (over the last two years)
Course | Hours
Government Accounting and Auditing | 28
Accounting, Auditing and Other | 88
Total Hours | 116 (includes 4 hours of Ethics CPE)

Professional Associations/Memberships
American Institute of Certified Public Accountants
Florida Institute of Certified Public Accountants

References

We have included three references of government engagements that require compliance with laws and regulations, follow fund accounting, and have financing requirements, which we believe are similar to the District.

Dunes Community Development District
Scope of Work | Financial audit
Engagement Partner | Antonio J. Grau
Dates | Annually since 1998

Client Contact

Darrin Mossing, Finance Director 475 W. Town Place, Suite 114
St. Augustine, Florida 32092
                    904-940-5850

Two Creeks Community Development District
Scope of Work | Financial audit
Engagement Partner | Antonio J. Grau
Dates | Annually since 2007

Client Contact

William Rizzetta, President 3434 Colwell Avenue, Suite 200
Tampa, Florida 33614
                   813-933-5571

Journey’s End Community Development District
Scope of Work | Financial audit
Engagement Partner | Antonio J. Grau
Dates | Annually since 2004

Client Contact

Todd Wodraska, Vice President 2501 A Burns Road
Palm Beach Gardens, Florida 33410
                   561-630-4922

Specific Audit Approach

AUDIT APPROACH
Grau’s Understanding of Work Product / Scope of Services:
We recognize the District is an important entity and we are confident our firm is eminently qualified to meet the challenges of this engagement and deliver quality audit services. You would be a valued client of our firm and we pledge to commit all firm resources to provide the level and quality of services (as described below) which not only meet the requirements set forth in the RFP but will exceed those expectations. Grau & Associates fully understands the scope of professional services and work products requested. Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida and any other applicable Federal, State of Local regulations. We will deliver our reports in accordance with your requirements.

Proposed segmentation of the engagement
Our approach to the audit engagement is a risk-based approach which integrates the best of traditional auditing techniques and a total systems concept to enable the team to conduct a more efficient and effective audit. The audit will be conducted in three phases, which are as follows:

PHASE I:
Preliminary Planning

PHASE II:
Execution of the Audit Plan

PHASE III:
Completion and Delivery

Phase I - Preliminary Planning
A thorough understanding of your organization, service objectives and operating environment is essential for the development of an audit plan and for an efficient, cost-effective audit. During this phase, we will meet with appropriate personnel to obtain and document our understanding of your operations and service objectives and, at the same time, give you the opportunity to express your expectations with respect to the services that we will provide. Our work effort will be coordinated so that there will be minimal disruption to your staff.
During this phase we will perform the following activities:
» Review the regulatory, statutory and compliance requirements. This will include a review of applicable federal and state statutes, resolutions, bond documents, contracts, and other agreements;
» Read minutes of meetings;
» Review major sources of information such as budgets, organization charts, procedures, manuals, financial systems, and management information systems;
» Obtain an understanding of fraud detection and prevention systems;
» Obtain and document an understanding of internal control, including knowledge about the design of relevant policies, procedures, and records, and whether they have been placed in operation;
» Assess risk and determine what controls we are to rely upon and what tests we are going to perform and perform test of controls;
» Develop audit programs to incorporate the consideration of financial statement assertions, specific audit objectives, and appropriate audit procedures to achieve the specified objectives;
» Discuss and resolve any accounting, auditing and reporting matters which have been identified.

Phase II – Execution of Audit Plan
The audit team will complete a major portion of transaction testing and audit requirements during this phase. The procedures performed during this period will enable us to identify any matter that may impact the completion of our work or require the attention of management. Tasks to be performed in Phase II include, but are not limited to the following:
» Apply analytical procedures to further assist in the determination of the nature, timing, and extent of auditing procedures used to obtain evidential matter for specific account balances or classes of transactions;
» Perform tests of account balances and transactions through sampling, vouching, confirmation and other analytical procedures; and
» Perform tests of compliance.
Phase III - Completion and Delivery

In this phase of the audit, we will complete the tasks related to year-end balances and financial reporting. All reports will be reviewed with management before issuance, and the partners will be available to meet and discuss our report and address any questions. Tasks to be performed in Phase III include, but are not limited to the following:

» Perform final analytical procedures;
» Review information and make inquiries for subsequent events; and
» Meeting with Management to discuss preparation of draft financial statements and any potential findings or recommendations.

You should expect more from your accounting firm than a signature in your annual financial report. Our concept of truly responsive professional service emphasizes taking an active interest in the issues of concern to our clients and serving as an effective resource in dealing with those issues. In following this approach, we not only audit financial information with hindsight but also consider the foresight you apply in managing operations.

Application of this approach in developing our management letter is particularly important given the increasing financial pressures and public scrutiny facing today’s public officials. We will prepare the management letter at the completion of our final procedures.
In preparing this management letter, we will initially review any draft comments or recommendations with management. In addition, we will take necessary steps to ensure that matters are communicated to those charged with governance.
In addition to communicating any recommendations, we will also communicate the following, if any:

» Significant audit adjustments;
» Significant deficiencies or material weaknesses;
» Disagreements with management; and
» Difficulties encountered in performing the audit.

Is the recommendation cost effective?
Is the recommendation the simplest to effectuate in order to correct a problem?

Is the recommendation at the heart of the problem and not just correcting a symptomatic matter?

Is the corrective action taking into account why the deficiency occurred?

Our findings will contain a statement of condition describing the situation and the area that needs strengthening, what should be corrected and why. Our suggestions will withstand the basic tests of corrective action:

To assure full agreement with facts and circumstances, we will fully discuss each item with Management prior to the final exit conference. This policy means there will be no “surprises” in the management letter and fosters a professional, cooperative atmosphere.
Communications
We emphasize a continuous, year-round dialogue between the District and our management team. We regularly communicate through personal telephone calls and electronic mail throughout the audit and on a regular basis.
Our clients have the ability to transmit information to us on our secure client portal with the ability to assign different staff with separate log on and viewing capability. This further facilitates efficiency as all assigned users receive electronic mail notification as soon as new information has been posted into the portal.

Cost of Services

Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2026-2030 are as follows:

Year Ended September 30, | Fee
2026 | $4,600
2027 | $4,700
2028 | $4,800
2029 | $4,900
2030 | $5,000
TOTAL (2026-2030) | $24,000

The above fees are based on the assumption that the District maintains its current level of operations. Should conditions change or additional debt is issued the fees would be adjusted accordingly upon approval from all parties concerned.

Supplemental Information

| Governmental Audit | Single Audit | Utility Audit | Current Client | Year End
Boca Raton Airport Authority | ✓ | ✓ | | ✓ | 9/30
Captain's Key Dependent District | ✓ | | | ✓ | 9/30
Central Broward Water Control District | ✓ | | | ✓ | 9/30
Collier Mosquito Control District | ✓ | | | ✓ | 9/30
Coquina Water Control District | ✓ | | | ✓ | 9/30
East Central Regional Wastewater Treatment Facility | ✓ | | ✓ | | 9/30
Florida Green Finance Authority | ✓ | | | | 9/30
Greater Boca Raton Beach and Park District | ✓ | | | ✓ | 9/30
Greater Naples Fire Control and Rescue District | ✓ | ✓ | | ✓ | 9/30
Green Corridor P.A.C.E. District | ✓ | | | ✓ | 9/30
Hobe-St. Lucie Conservancy District | ✓ | | | ✓ | 9/30
Indian River Farms Water Control District | ✓ | | | ✓ | 9/30
Indian River Mosquito Control District | ✓ | | | | 9/30
Indian Trail Improvement District | ✓ | | | ✓ | 9/30
Key Largo Wastewater Treatment District | ✓ | ✓ | ✓ | ✓ | 9/30
Lake Asbury Municipal Service Benefit District | ✓ | | | ✓ | 9/30
Lake Padgett Estates Independent District | ✓ | | | ✓ | 9/30
Lake Worth Drainage District | ✓ | | | ✓ | 9/30
Lealman Special Fire Control District | ✓ | | | ✓ | 9/30
Loxahatchee Groves Water Control District | ✓ | | | | 9/30
Old Plantation Water Control District | ✓ | | | ✓ | 9/30
Pal Mar Water Control District | ✓ | | | ✓ | 9/30
Pinellas Park Water Management District | ✓ | | | ✓ | 9/30
Pine Tree Water Control District (Broward) | ✓ | | | ✓ | 9/30
Pinetree Water Control District (Wellington) | ✓ | | | | 9/30
Port of The Islands Community Improvement District | ✓ | | ✓ | ✓ | 9/30
Ranger Drainage District | ✓ | ✓ | | ✓ | 9/30
Renaissance Improvement District | ✓ | | | ✓ | 9/30
San Carlos Park Fire Protection and Rescue Service District | ✓ | | | ✓ | 9/30
Sanibel Fire and Rescue District | ✓ | | | | 9/30
South Central Regional Wastewater Treatment and Disposal Board | ✓ | | | | 9/30
South Indian River Water Control District | ✓ | ✓ | | ✓ | 9/30
South Trail Fire Protection & Rescue District | ✓ | | | ✓ | 9/30
Spring Lake Improvement District | ✓ | | | ✓ | 9/30
St. Lucie West Services District | ✓ | | ✓ | ✓ | 9/30
Sunrise Lakes Phase IV Recreation District | ✓ | | | ✓ | 9/30
Sunshine Water Control District | ✓ | | | ✓ | 9/30
Sunny Hills Units 12-15 Dependent District | ✓ | | | ✓ | 9/30
West Villages Improvement District | ✓ | | | ✓ | 9/30
Various Community Development Districts (452) | ✓ | | | ✓ | 9/30
TOTAL | 491 | 5 | 4 | 484 |

CONSULTING / MANAGEMENT ADVISORY SERVICES
Grau & Associates also provide a broad range of other management consulting services. Our expertise has been consistently utilized by Governmental and Non-Profit entities throughout Florida. Examples of engagements performed are as follows:

Accounting systems
Development of budgets
Organizational structures
Financing alternatives
IT Auditing

Fixed asset records
Cost reimbursement
Indirect cost allocation
Grant administration and compliance

ARBITRAGE

The federal government has imposed complex rules to restrict the use of tax-exempt financing. Their principal purpose is to eliminate any significant arbitrage incentives in a tax-exempt issue. We have determined the applicability of these requirements and performed the rebate calculations for more than 150 bond issues, including both fixed and variable rate bonds.

73

Current Arbitrage Calculations

We look forward to providing Century Gardens At Tamiami Community Development District with our resources and experience to accomplish not only those minimum requirements set forth in your Request for Proposal, but to exceed those expectations!

For even more information on Grau & Associates please visit us on www.graucpa.com.

Proposal
To Serve

In Response to Request for Proposals for:

Annual Audit Services

Due by: 4:00 pm, August 20, 2026

Contact:
Richie C. Tandoc, Audit & Assurance Partner Email: richie@rtandoc-cpa.com
13453 SW 105^th Avenue Miami, Florida 33176
Tel. (305) 720-2502, ext. 101

CENTURY GARDENS AT TAMIAMI COMMUNITY DEVELOPMENT DISTRICT

TABLE OF CONTENTS

| Page(s)
Letter of Transmittal / Executive Summary………………………………………..……………………………… | 1-2
Proposal Requirements: |
Firm Background………………………………………………………………………………………………………………………. | 3-4
Proposed Engagement Team……...……………………………..…..….……………………………………….….…...…. | 4-7
Experience in Auditing Special Districts..……………………………………………………………...…....…….. | 7-9
Understanding of and Ability to Furnish the Scope of Work.………..………………………………. | 9
Proposed Fees………..………….…………………………………………….………………………...……………………………… | 9-10
Proposed Timetable…..………….…………………………………………….………………………...…………………………. | 10

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Letter of Transmittal / Executive Summary

Page 54

August 10, 2026

Gloria Perez District Manager
Century Gardens at Tamiami Community Development District c/o Special Districts Services, Inc.
2501A Burns Road Palm Beach, FL 33410

RE: Proposal to Provide Annual Audit Services
Dear Ms. Perez:
Richie Tandoc, P.A. is pleased to have the opportunity to submit a proposal to provide annual audit services to Century Gardens at Tamiami Community Development District (the “District”) for the fiscal year ending September 30, 2026, with the option to renew annually for the fiscal years ending September 30, 2027, 2028, 2029 and 2030.
Richie Tandoc, P.A. is committed to providing value-added and quality services to the District, combining the responsive personal contact associated with a smaller firm and the sophisticated professional resources of a larger firm. As leaders in servicing governmental and non-profit entities, Richie Tandoc, P.A. is fully qualified to provide audit services to the District. We strive to exceed the expectations of our clients, with a commitment to total quality service. Translating our experience and resources into effective and efficient value-added services to the District is our highest priority, which is why we believe we are best suited to be part of your professional team.
The task that the District faces in selecting a firm to provide audit services is not an easy one. Our goal in this proposal is to present those characteristics that distinguish us as the team best suited to serve the District.
Understanding of the Work and Ability to Perform
Based on the team’s knowledge and experience gained in serving governmental and non-profit entities for over three decades, more specifically the experience that we’ve gained having been auditors for governmental organizations similar in size to the District, the team at Richie Tandoc, P.A. has a clear understanding and ability to provide the scope of services requested, as more thoroughly described throughout this proposal.
Committed to Serving Governmental and Non-Profit Entities
Although the Firm of Richie Tandoc, P.A. officially began operating as a CPA firm in 2025, the team members at Richie Tandoc, P.A. have been serving governmental and non-profit entities for over 30 years (previously as part of PAAST, P.L. and SKJ&T, LLP). Richie Tandoc, P.A. strives to maintain its objectives in the rendering of services of the highest quality with local firm attentiveness to all of its governmental and non-profit clients.
Richie Tandoc, P.A.’s professionals, from entry-level accountants, to the managers, and to the partner, are trained to understand the issues and meet the needs of governmental and non-profit entities.

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Our professionals bring a comprehensive understanding of the issues that face governmental and non-profit entities as well as “bench strength” at all levels, allowing us to respond swiftly and effectively to your evolving needs.
Your proposed engagement team consists of the following supervisory professionals:
Richie Tandoc, Client Service and Engagement Partner – has 33 years of experience auditing governmental and non-profit organizations;
Jenny Orantes, Audit Senior Manager – has 26 years of experience auditing governmental and non-profit organizations; and
Danae Garcia, Audit Supervisor – has 24 years of experience auditing governmental and non-profit organizations.
With this team, the District can be assured that we are committed to performing the audit services within the timeframe required in the request for proposals.
Responsiveness
Richie Tandoc, P.A. takes pride in responding to the needs of its clients. This responsiveness is not only demonstrated by committing to performing our services within the timeframe required, but in responding to other requests as well. Our ability to be responsive will be enhanced by the open communications and excellent working relationship that we hope to develop with the District.
We look forward to hearing from you and to working with the District. As a Partner of Richie Tandoc, P.A., I am the District’s primary contact and I am duly authorized to make representations for, and bind, the Firm. I can be reached directly at (305) 720-2502, ext. 101 or at richie@rtandoc-cpa.com.

Sincerely,
Richie Tandoc, P.A.

Richie C. Tandoc
Audit & Assurance Partner

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Proposal Requirements

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Firm Background
Richie Tandoc, P.A. (the “Firm”) was originally founded and incorporated on March 1, 2017, but was originally a member/owner of SKJ&T, LLP and PAAST, P.L. certified public accounting firms, for over two decades. Effective July 16, 2025, Richie Tandoc, P.A. separated from PAAST, P.L. and began operating full-time as its own certified public accounting firm. In addition, all of the governmental audit professionals from PAAST, P.L. have joined Richie Tandoc, P.A. As such, the Firm will continue to provide professional services to its governmental and non-profit clients, including accounting/bookkeeping, auditing, consulting, and other assurance and advisory services.
The Firm’s audit and assurance practice (which consists of accounting, compilations, reviews, audits, consulting and other advisory services) is composed 70% of engagements in the governmental and non-profit industries, and 30% in the commercial industry, including investments, construction, manufacturing, distribution, import/export, retail, and services fields.
Richie Tandoc, P.A. is a member of the American Institute of Certified Public Accountants Private Companies Division for CPA firms. Richie Tandoc and all eligible employees are members of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants, and are in good standing with such Institutes. In addition, two of the members on the assigned engagement team are Certified Fraud Examiners, and are members of the Association of Certified Fraud Examiners.
Size and Organizational Structure of the Firm
Richie Tandoc, P.A. is considered a local CPA firm, and consists of the following owner/partner:

| Years of Experience
Richie Tandoc, Audit & Assurance Partner | 33
In addition to the Partner above, the Firm consists of 7 other audit professionals composed of the following:

| Number of Personnel
Audit Professionals: |
Managers/Supervisors | 3
Staff | 4
Total | 7
Experience in Auditing Governmental and Non-Profit Entities
Our audit professionals have substantial experience in auditing governmental and non-profit entities in accordance with auditing standards generally accepted in the United States of America, Audits of Not-for-profit Organizations, Government Auditing Standards, OMB Uniform Guidance (i.e. Federal Single Audits), Chapter, 10.550 and 10.650, Rules of the Auditor General (i.e. State Single Audits) and the preparation of financial statements in accordance with such standards, and FASB and GASB pronouncements, statements and interpretations, where applicable. In addition, Richie Tandoc, P.A. is a member of the AICPA’s Not-for-Profit Section the Government Finance Officers Association and the Florida Government Finance Officers Association.

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The following is a select list of governmental and non-profit audits that the proposed audit team at Richie Tandoc, P.A. have worked on in the last five years (special districts and special purpose governments are highlighted in red):

Governmental and Non-Profit Financial Statement and Single Audits

Alzheimer's Association SE Fl. Chapter, Inc.
Bayfront Park Management Trust
Bacardi Family Foundation, Inc.
Boynton Beach Community Red. Agency
Broward Housing Solutions, Inc.
Catholic Charities Legal Services, Inc.
City of Hialeah, Florida
City of Miami, Florida
City of Miami Midtown CRA
City of Miami Omni CRA

Foundation For Human Rights in Cuba, Inc.
Lincoln Road Business Improvement District
Miami Homes for All, Inc.
Miami-Dade County Aviation Department
Miami-Dade County General Segment
Miami-Dade County Industrial Dev. Authority
Miami-Dade Expressway Authority
Miami-Dade Transit
Miami Sports & Exhibition Authority
Miami Workers Center, Inc.

City of Miami SE Overtown Park West CRA
Coconut Grove Business Improvement District
CubaNet News, Inc.
First Call For Help of Broward, Inc.
Florida Rising, Inc. / Florida New Majority, Inc.
Florida Rising Together, Inc. / Florida New Majority Education Fund, Inc.
Kristi House, Inc.

Ophthalmology Research Foundation, Inc.
Outreach Aid to the Americas, Inc.
School Board of Miami-Dade County
Two Ridges Community Development District
Virginia Key Beach Park Trust
Washington Avenue Business Imp. District
West Villages Improvement District
Wynwood Business Improvement District

Proposed Engagement Team
In order to fulfill our commitment to the District, we have structured the proposed engagement team to be responsive to your needs, consisting of professionals with the skills and experience in dealing with the issues you face. Below are the resumes of the proposed engagement team members.
Richie Tandoc, CPA, CFE
Client Service & Engagement Partner
Responsibilities
Richie will serve as the primary contact for management to ensure open and effective channels of communication. His responsibilities include keeping abreast of important developments concerning issues that would directly affect the District; coordinating the total services to be provided through continuous communication with members of the engagement team; determining the content of the reports to be issued; ascertaining that professional standards have been complied with throughout the engagement; and directing and controlling the efforts of all personnel on the engagement.

Education:
Bachelor of Accounting, Florida International University
Master of Accounting, Florida International University

Resume
Richie is a Certified Public Accountant and Certified Fraud Examiner with over 33 years of experience providing audit services to governmental and non-profit clients.
Richie specializes in providing services specifically to: non-profit organizations, including charitable, religious and educational organizations and foundations, community

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social welfare organizations, and business leagues; and governmental organizations, including state and local governments, special districts, and special-purpose governmental organizations. He also specializes in performing Federal and State Single Audits for governmental and non-profit organizations in accordance with Government Auditing Standards, OMB Uniform Guidance and Chapter, 10.650 and 10.550, Rules of the Auditor General, respectively.
Richie stays current with topics relating to accounting and auditing, and more specifically, in the government and non-profit industries, by frequently attending local, state and national training seminars and conferences provided by the American Institute of Certified Public Accountants; Florida Institute of Certified Public Accountants; Government Finance Officers Association; and Florida Government Finance Officers Association. Richie is compliant with the Yellow Book requirements for CPE.
Prior to starting Richie Tandoc, P.A., Richie was a Partner with SKJ&T, LLP/PAAST P.L. for 22 years, and prior to that, he was a Senior Manager with KPMG for 8 years. During his time at KPMG, Richie completed a 2-year audit rotation in KPMG’s London, England office.
Richie has provided services to a wide range of

Professional and Business Affiliations:
Certified Public Accountant, Florida
Certified Fraud Examiner, ACFE
Member, Association of Certified Fraud Examiners
Member, American Institute of CPAs
Member, Government Finance Officers Association
Member, Florida Government Finance
Officers Association
Alumni, Florida International University
Member and Co-Chair, United Way of
Miami-Dade County Agency Audit Committee
Member, United Way of Miami-Dade
County Community Impact Committee
Former Board Member, Early Learning
Coalition of Miami-Dade/Monroe
Former Member, Early Learning Coalition of Miami-Dade/Monroe Finance Committee
Member, FICPA Audit Committee

governmental clients including, amongst others: Boynton Beach Community Redevelopment Agency; City of Coral Springs; City of Hialeah; City of Miami; City of Miami Community Redevelopment Agencies; City of Pompano Beach; Coconut Grove Business Improvement District; Florida Department of Environmental Protection; Lincoln Road Business Improvement District; Miami-Dade County; Miami-Dade Expressway Authority; Miami-Dade County Industrial Dev. Authority; School Board of Miami-Dade County; School District of Palm Beach County; Two Ridges Community Development District; Washington Avenue Business Improvement District; West Villages Improvement District; and Wynwood Business Improvement District.
Jenny Orantes, CFE
Engagement Senior Manager
Responsibilities
Jenny will be responsible for developing and coordinating the overall audit work plan under the direction of the client service partner. Her responsibilities also include supervising staff personnel, coordinating the day-to-day audit fieldwork with the Supervisor, and performing an in-depth review of all pertinent work papers and reports.

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Jenny will also be responsible for coordinating the completion of the audit and the preparation of the reports; and for bringing to the attention of the client service partner any technical and sensitive issues, and potential solutions to such.

Education:
Bachelor of Accounting, Florida International University
Master of Accounting, Florida International
University

Professional and Business Affiliations:
Certified Fraud Examiner, ACFE
Member, Association of Certified Fraud Examiners
Associate Member, American Institute
of CPAs
Associate Member, Florida Institute of CPAs
Member, Gov’t Finance Officers
Association
Member, Florida Gov’t Finance
Officers Association
Alumni, Florida International University
Former Member, United Way of
Miami-Dade County Agency Audit Committee

Resume
Jenny is a Certified Fraud Examiner with over 26 years of experience providing audit services to governmental and non-profit clients. Prior to the joining Richie Tandoc, P.A., she spent her entire public accounting career at SKJ&T/PAAST, P.L., rising to the level of Senior Manager.
She has substantial experience in auditing governmental and non-profit entities in accordance with Government Auditing Standards, auditing federal and state grants in accordance with OMB Circular A-133/Uniform Guidance and Rules of the Auditor General of the State of Florida.
Jenny stays current with topics relating to accounting and auditing, and more specifically, in the government and non-profit industries, by frequently attending local, state and national training seminars and conferences provided by the American Institute of Certified Public Accountants; Florida Institute of Certified Public Accountants; Government Finance Officers Association; and Florida Government Finance Officers Association. Jenny is compliant with the Yellow Book requirements for CPE.
Jenny has provided services to a wide range of government clients including, amongst others:
Boynton Beach Community Redevelopment Agency; City of Coral Springs; City of Miami Community Redevelopment Agencies; Coconut
Grove Business Improvement District; Florida Department of Environmental Protection; Miami-Dade County; Miami-Dade County Aviation Department; Miami Beach Housing Authority; School Board of Miami-Dade County; School District of Palm Beach County; and Wynwood Business Improvement District.

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Danae Garcia
Engagement Supervisor
Responsibilities
Danae will assist in the planning of the audit; allocate audit tasks to staff and direct the day-to-day performance of the plan; will be under the supervision of the client service partner and senior manager; supervise audit staff and oversee daily progress of the engagement; communicate with the senior manager regarding the progress of the audit; review all workpapers and reports; and identify any technical issues to be discussed with the senior manager.
Resume

Education and Professional Affiliations:
Bachelor of Accounting, Florida International University
Currently studying for the Certified Fraud Examiners exam
Associate Member, AICPA
Associate Member, FICPA
Alumni, Florida Int’l University

Danae has over 24 years of experience providing audit services to governmental and non-profit clients. Prior to the joining Richie Tandoc, P.A, she spent her entire public accounting career at SKJ&T/PAAST, P.L., rising to the level of Supervisor. She has substantial experience in auditing governmental and non-profit entities in accordance with Government Auditing Standards, auditing federal and state grants in accordance with OMB Circular A-133/Uniform Guidance and Rules of the Auditor General of the State of Florida.
Danae stays current with topics relating to accounting and auditing, and more specifically, in the government and non-profit industries, by frequently attending local, state and national training seminars and conferences provided by the American Institute of Certified Public Accountants; Florida Institute of Certified Public Accountants; Government Finance Officers Association; and Florida Government Finance Officers Association. Danae is compliant with the Yellow Book requirements for CPE.
Danae has provided services to a wide range of government clients including, amongst others: Boynton Beach Community Redevelopment Agency; City of Miami; City of Miami Community Redevelopment Agencies; Coconut Grove Business Improvement District; Lincoln Road Business Improvement District; Miami-Dade County; Miami-Dade County Industrial Dev. Authority; School Board of Miami-Dade County; School District of Palm Beach County; Two Ridges Community Development District; Virginia Key Beach Park Trust; Washington Avenue Business Improvement District; West Villages Improvement District; and Wynwood Business Improvement District.
Experience in Auditing Special Districts
Our professionals have substantial experience in auditing governmental entities in accordance with auditing standards generally accepted in the United States of America, Audits of Not-for-profit Organizations, Government Auditing Standards, OMB Uniform Guidance (i.e. Federal Single Audits), Chapter, 10.650 and 10.550, Rules of the Auditor General (i.e. State Single Audits) and the preparation of financial statements in accordance with such standards, and FASB and GASB pronouncements, statements and interpretations, where applicable.
More specifically, we have significant experience in auditing special districts and other special purpose governmental entities, similar to the District. The following is a select list of special districts that the proposed team members have provided audit services to in the last year:

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Boynton Beach Community Redevelopment Agency

Services Conducted:	Financial statement audit

Principal Contact:	Vicki Hill, Finance Director
100 E. Ocean Ave, Boynton Beach, FL 33435
(561) 600-9092
HillV@bbfl.us

City of Miami Community Redevelopment Agencies (3 Special Districts)

Services Conducted:	Financial statement audit, Federal single audit, and agreed-
upon procedures

Principal Contact:	Miguel Valentin, Finance Officer
819 NW 2^nd Ave, 3rd Floor, Miami, FL 33136
(305) 679-6810
mavalentin@miamigov.com

Coconut Grove Business Improvement District

Services Conducted:	Financial statement audit

Principal Contact:	Mark Burns, Executive Director
3250 Mary St. #305, Coconut Grove, FL 33133
(305) 461-5506
mark@grovebid.com

Lincoln Road Business Improvement District

Services Conducted:	Financial statement audit

Principal Contact:	Anabel Llopis, Executive Director
1620 Drexel Ave, Suite 100, Miami Beach, FL 33139
(305) 600-0219
anabel@lincolnrd.com

Miami-Dade County Industrial Development Authority

Services Conducted:	Financial statement audit

Principal Contact:	Amanda Llovet, CFO
80 SW 8th St, Suite 2801, Miami, FL 33130
(305) 579-0070
allovet@mdcida.org

Two Ridges Community Development District

Services Conducted:	Financial statement audit

Principal Contact:	Jeff Walker, CFO (Special District Services, Inc.) 2501A Burns Rd, Palm Beach Gardens, FL 33410
(561) 579-630-4922
JWalker@sdsinc.org

West Villages Improvement District

Services Conducted:	Financial statement audit and state single audit

Principal Contact:	Jeff Walker, CFO (Special District Services, Inc.) 2501A Burns Rd, Palm Beach Gardens, FL 33410
(561) 579-630-4922
JWalker@sdsinc.org

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Washington Avenue Business Improvement District
Services Conducted: | Financial statement audit

Principal Contact:

Troy Wright, Executive Director
1234 Washington Ave, #204, Miami Beach, FL 33139
(305) 916-0779
twright@washavemb.com

Understanding of and Ability to Furnish the Scope of Work
Richie Tandoc, P.A. has the ability and capability to perform the services required in the RFP, based on the proposed team members’ experience in auditing similar entities, and our knowledge of and expertise in state and local government accounting and auditing. We understand the scope of work includes an audit of the District’s basic financial statements, in accordance with:
Rules of the Auditor General of the State of Florida, Chapters 10.550;
Section 218.415, Florida Statutes, Local Government Investment Policies;
Audits of State and Local Governments, issued by the AICPA;
Generally Accepted Auditing Standards;
Government Auditing Standards, issued by the Comptroller General of the United States;
Generally Accepted Governmental Accounting Standards; and
Any other applicable federal, state, local regulations or professional guidance not specifically listed above, which may be adopted by these organizations in the future.
Our understanding of the reports to be issued for the District, include:
Report on the fair presentation of the basic financial statements (independent auditor’s report);
Report on internal control over financial reporting and on compliance and other matters based on an audit of the financial statements (Yellow Book report);
Management letter in accordance with “Rules of the Auditor General”; and
Report on compliance with Section 218.415, Florida Statutes, Local Government Investment Policies.
As previously mentioned, although the Firm has only recently begun operations as its own CPA firm, all of the government audit professionals at the Firm have been together since their days at SKJ&T, LLP / PAAST, P.L. The three members on the proposed team have been working together since 2003, and have been providing audit services to our governmental clients since then, and will continue to do so under Richie Tandoc, P.A.
Proposed Fees
Richie Tandoc, P.A.’s policy is to estimate fees at amounts that are highly competitive, but will also enable us to respond to your needs and provide the quality of service that the District requires. In general, our fees are based on the level of experience and training of the individuals assigned to the engagement.
Our proposed fees below also include the availability of the members of the engagement team to assist the District in answering any accounting, auditing, and/or financial reporting technical questions, or any other questions within the scope of the audit engagement, during the engagement and throughout the year. We do not charge extra for these kinds of technical questions. However, questions or services that are not within the scope of the audit may include those services that would not impair our independence as your auditors, such as consent letters, certain agreed-upon procedures, tax-related research and inquiries, and certain other financial consulting services, and would therefore be charged at rates agreed-upon with management.

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Richie Tandoc, P.A.’s lump sum proposed cost for the annual audit services, are as follows:
Lump Sum
	Year Ending Sep 30,	  Proposed Cost 

2026 | $	4,900
2027 | 4,900
2028 | 5,100
2029 | 5,100
2030 | 5,300

Proposed Timetable
With management’s approval, our proposed timetable for the audit is as follows:

Key Phase | Nov | Dec | Jan | Feb
Audit Planning | | | | | | |
Interim Procedures | | | | | | | | |
Year-End Substantive Testing | | | | | | | |
Exit Conference and Draft Reports | | | | | | | | |
Final Reports | | | | | | | | |
Once the timetable is agreed and finalized with management of the District, Richie Tandoc, P.A. will be committed to completing the audit within the dates specified.

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Independent Audit Service Proposal

2385 NW Executive Center Dr.
Boca Raton, FL 33431 rmcintoshcpa.com

Century Gardens at Tamiami Community Development District
Prepared By: McIntosh CPA

August 20, 2026

Page 66

Table of Contents
Transmittal Letter	2
Statement of Understanding and Scope of Work	3
Qualifications, and Experience	6
Personnel	7
Schedule of Fees	8
Appendix	9

Transmittal Letter

August 20, 2026

Board of Supervisors
Century Gardens at Tamiami Community Development District Miami-Dade County, FL

McIntosh CPA is pleased to submit this proposal to provide annual auditing services for the Century Gardens at Tamiami Community Development District (the "District"). Our firm specializes in auditing services for governmental entities, including special districts, ensuring compliance with Florida Statutes, Government Auditing Standards (Yellow Book), and the requirements set forth by the Florida Auditor General. We are a Woman & Minority Business certified by the State of Florida.

While the firm is new, the managing partner has been providing auditing services to special districts for over 18 years and has an impeccable reputation among former clients. With this experience and knowledge, we are uniquely qualified and ready to assist the District with the audit services needed. We are confident that we will not only provide the services required but exceed expectations.

We understand the importance of accountability and fiscal responsibility in government operations. Our audit methodology is designed to provide an efficient, thorough, and collaborative review process while minimizing disruption to your daily operations. Additionally, we are committed to maintaining open communication and delivering clear, actionable recommendations to support the District’s financial integrity and operational efficiency

We have an established reputation for delivering high-quality, timely, and efficient audits. With our extensive experience, we are confident in our ability to provide the District with the highest level of professional service. We acknowledge that this proposal is valid for ninety (90) days following submission.

We thank you for the opportunity to provide a proposal and look forward to working with the District’s team. Please do not hesitate to contact Racquel McIntosh at 2385 NW Executive Center Dr., Suite 100, Boca Raton FL 33431, 561-981-6282, or mcintoshcpa@outlook.com with any questions.

Sincerely,
Racquel McIntosh, CPA President

Statement of Understanding and Scope of Work
The Century Gardens at Tamiami Community Development District requires independent audit services for the fiscal years ending September 30, 2026 - 2028, with an option for two additional one-year renewals. Our firm understands that the audit must comply with:

Chapter 218.39, Florida Statutes
Florida Auditor General’s Rules
Government Auditing Standards (Yellow Book)
Licensure under Chapter 473

The audit will include an examination of the District’s financial records, internal controls, and compliance with applicable laws and regulations.

AUDIT TIMELINE

We recognize the importance of adhering to the District’s annual audit deadline and are fully committed to ensuring a timely and efficient audit process. Racquel McIntosh will be responsible for the firm meeting the required deadline. Our team will strategically plan and execute the audit to ensure that the draft and auditor’s reports are completed well in advance of the deadline, allowing ample time for review and discussion. Additionally, we will maintain open communication throughout the engagement to address any concerns promptly and ensure a smooth and seamless audit experience.

SCOPE OF WORK

Conduct an independent audit in accordance with Government Auditing Standards
Evaluate internal controls and compliance with Florida statutes
Issue audited financial statements with findings and recommendations
Report to the Board of Supervisors on the audit findings
Provide ongoing support for financial and compliance questions The audit will be performed in the three phases below;

Planning

Fieldwork

Reporting

AUDIT PLANNING

This is the most critical part of an audit, as a well planned audit determines the flow and efficiency for the entire audit. Planning consists of the following segments:

Obtain an understanding of the District – we will gain an understanding of the District in order to perform risk assessment for the various segments of the audit. It involves reviewing the policies and procedures, documenting the internal controls of the District, including compliance requirements, and making an initial assessment of inherent risk in order to determine the preliminary risk of material misstatement to the financial statements. It also includes gaining an understanding of the District's IT environment and how that affects financial reporting.
IT Assessment – we will discuss with management and document the District’s IT infrastructure, including; general controls over the network and the accounting software, and specific controls within the accounting software. We will also discuss access, backups, disaster recovery, and virus protection. These discussions will assist in determining if the IT infrastructure is adequate to reduce any material financial statement misstatements.

Preliminary analytics – current vs prior year review of accounts to determine and document causes for fluctuations.

Risk Assessment - Used in conjunction with other planning items above to dictate further audit procedures.
FIELDWORK

Based on the risk assessment results from planning, a combination of analytical procedures, detail test of transactions, and use of audit confirmations will be applied by the auditor.
Analytical procedures – these will consist of revenue and expenditure variances from the prior year, variances with the budget, calculating revenue expectations, and reviewing trend analysis for anomalies.
Test of details – these will consist of tracing and vouching transactions to and from the accounting records. Will also include testing bond compliance.

Audit confirmations – these will be sent to attorneys, tax collector, bond trustees, and other entities as deemed necessary.

REPORTING

Once the fieldwork has been completed, a draft of the financial statements along with all related audit reports will be prepared for management’s review. McIntosh CPA utilizes a memo to management regarding findings and recommendations not deemed significant and therefore not included in any of the audit reports. The memo will detail the observation and provide a recommendation for corrective action. No management response is required since it will not be presented in any audit report. Before a finding is reported in the audit report, a determination is made as to why the issue occurred and whether it was a one-time occurrence. We ensure that reporting items in the audit report are necessary and that recommendations are cost beneficial.
For all three phases above, if deficiencies or discrepancies are identified, management will be informed immediately to give them a chance to research and provide additional information or put corrective measures in place.

Qualifications and Experience
INDEPENDENCE

We affirm that McIntosh CPA is independent with respect to the District. We meet the independence standards of Generally Accepted Auditing Standards and the U.S. Government Accountability Office’s Government Auditing Standards.
FIRM QUALIFICATIONS

Licensed under Chapter 473, Florida Statutes
Over 18 years of experience auditing governments
Demonstrated expertise in auditing special districts and financials
Strong track record of timely report delivery and responsiveness

The services as outlined in the statement of understanding will be overseen by Racquel McIntosh CPA, who brings over 18 years of exemplary service in the government auditing and accounting industry. In her previous role, she was an audit partner providing auditing services to municipalities and special districts throughout the State of Florida and was in charge of audit quality for the firm. In addition, she assisted clients with internal policy review, internal control best practices and implementation, and assisted with implementation of accounting software and accounting standards.

Further, she has met the educational requirements for CPAs set forth under Florida Statutes and the Government Auditing Standards (Yellow Book) issued by the Government Accountability Office (GAO). See next page for resume.

Value-Added Service

In addition to providing audit services for the District, Racquel provides an annual training session for the District accounting staff which will include; reviewing items found in the previous year’s audit, accounting treatment for certain transactions, how to respond to auditor inquiry, how to analyze financial statements, and new accounting standards and regulations applicable to the upcoming audit year.

REFERENCES

Below are three districts that the engagement partner has worked on with the named management companies. In total, the engagement partner oversaw and worked on over 200 CDDs.

CATALINA AT WRINKLER PRESERVE COMMUNITY DEVELOPMENT DISTRICT

Rizzetta & Company
3434 Colwell Avenue, Suite 200
Tampa, FL 33614

BERRY BAY COMMUNITY DEVELOPMENT DISTRICT

Meritus
2005 Pan Am Circle, Suite 300
Tampa, FL 33607

BRIGHTON LAKES COMMUNITY DEVELOPMENT DISTRICT

Inframark
210 N University Drive Coral Springs, FL 33071

Schedule of Fees
Below are the all-inclusive fees for the District’s annual financial statement audit.

Fiscal Year | Proposed Fee
2026 | $5,000
2027 | $5,100
2028 | $5,200
2029 | $5,300
2030 | $5,400

The above fees are based on the District not issuing Bonds in any of the fiscal years. If Bonds are issued, then fees will be renegotiated.

Appendix

www.americanpool.com

Century Garden at Tamiami Comm. Dev
Pool Maintenance Contract

Part 1 - General Specifications
American Pool Service, located at 5819-A North Andrews Way; Ft Lauderdale, FL 33309- agrees to provide the following services for Century Garden at Tamiami Comm. Dev located at 15080 SW 116 Terrace; Miami, FL 33196, beginning on 1/1/2027 and ending on 12/31/2027.
Services
American Pool Service, Inc. will be responsible for performing 3 weekly visits (weather permitting and excluding holidays) in which the following services will be performed as necessary:
Vacuum pool
Brush pool
Clean skimmer baskets and skimmer gutters
Clean waterline tile
Clean hair and lint strainer
Test pool water chemistry and adjust as needed
Skim pool surface to remove floating debris
Maintain filter room in a clean and safe condition
Backwash filtration system and/or clean filter cartridges
Inspect all equipment to ensure proper operation
Notify OWNER of any parts, repairs or chemicals needed
Facilities Included: (1) pool(s); (1) spa(s); (0) fountain(s); (0) wading pool(s)

Balancing Chemicals Included?: No

By initialling this option, the contract price listed below will be increased by $75.00 per month.

Initial:

Water Balancing Chemicals (i.e. Isocyanuric Acid Stabilizer, Calcium Chloride and Sodium Bicarbinate) are not included in this proposal if noted above. These chemicals will be billed every 6 months at a cost of $450.00. If you would like to include these chemicals in your contract and not be billed additionally, please initial in the space provided to the right.

Special Notes:
This Agreement may be canceled by either party with a Thirty (30) day written notice. This proposal is to provide 3X a week full pool service & 2X a week chemical testing and logging results, only (Saturday & Sundays not included). Any other services needed on chemical testing visits would be additional.
American Pool will keep a log book with the chemicals readings as required by the Health Department.
American Pool will maintain all life rings, ropes, Sheppard hooks, filter pressure gauges, and flow meters. Inform the Management of any replacement or repair needed
American Pool will clean the chemical controller probes (1) per month

Compensation and Terms
The charge for the services listed above shall be:

# Visits/Week:	_3

$1,260.00

Per Month

Any chemicals, parts or repairs over the amount of $100.00 will be submitted to the owner in writing for approval prior to American Pool Service commencing corrective action. All invoices presented to OWNER will be paid in full within 30 days of the invoice date or will be subject to a 1.5% per month finance charge (18% annually). This agreement is subject to the terms and conditions attached in Parts 2-7.
Accepted:

Date: 		Date: 	

5819-A North Andrews Way * Ft Lauderdale, FL 33309- * Phn:(954) 792-1191 * Fax:(954) 792-1226

NOW THEREFORE, in consideration of the promises and of other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the parties hereto agree as follows:
PART 2 - CHEMICALS AND SUPPLIES
CONTRACTOR will supply all chemicals necessary to adjust the chlorine and pH levels in the pool. In addition all water balancing chemicals will be provided by the Owner, (Balancing chemicals to include Calcium Chloride, Sodium Bicarbonate and Cyanuric Acid). Any special Chemicals needed (i.e. phosphate remover, algicides ,etc) will be in addition to the base monthly contract, with prior OWNER approval. Chemicals, clean-up, high water level removal due to weather will be billed in addition to the monthly contract.
PART 3 – OWNER’S RESPONSIBILITIES
REPAIRS, BILLS, AND INVOICES: It is agreed and understood that the OWNER shall pay all repair bills and invoices submitted to
OWNER by CONTRACTOR within 30 days of receipt. It is agreed and understood that this covenant is an independent covenant of this contract. All materials supplied by CONTRACTOR remain the property of CONTRACTOR until materials are paid in full.

All applicable taxes (i.e. Federal, State) for any equipment, labor, chemicals, or any other sales are not included in the prices represented in this agreement and shall be applied as an extra to all invoices as applicable.

Restrictive endorsements or other statements on checks accepted by CONTRACTOR will not apply and in no way alter this contract.

PART 4 – DEFAULT/ LIQUIDATED DAMAGES
In the event that OWNER fails to make any of the payments required hereunder or fails to comply with any of the terms of this Agreement, the OWNER shall be in default and CONTRACTOR, at its sole option, shall have the right (i) to declare this Agreement terminated and immediately cease to provide any and all services, supplies and personnel to OWNER at the pool site or elsewhere, and (ii) avail itself of any and all remedies, both legal and equitable, it may be entitled to at the time of default, to specifically include but not be limited to the damages set forth below in liquidated damages.

It is agreed and understood that in the event any sums of money which are due to CONTRACTOR under and by virtue of this agreement are not paid in full by OWNER within thirty (30) days subsequent to the receipt of an invoice for the same, said sum shall bear interest at the rate of 1.5% per month. This provision shall be applicable in addition to any rights and remedies, which CONTRACTOR may have under any other provisions of this agreement.

In the event of termination of performance by CONTRACTOR under the terms of this Agreement for nonpayment of any sum due hereunder by OWNER, it is expressly agreed and understood that CONTRACTOR shall be entitled to retain all sums of money previously received from the OWNER, and shall be entitled to collect all sums of money due including reasonable attorney’s fees under the terms of the contract. The charges for any chemicals, supplies or labor that is outstanding are also due at the time of termination.
PART 5- BINDING EFFECT
The terms and provisions of this Agreement shall be binding on the OWNER its successors and/or heirs and to the benefit of CONTRACTOR and its successors and assigns. OWNER shall not have the right to assign, pledge or encumber in any way any part of its interest in this Agreement without the prior written consent of CONTRACTOR. CONTRACTOR, however, shall have the right to assign any and all rights, services and obligations under this Agreement.

This Agreement shall be governed and construed in accordance with the laws of the State of Florida.
PART 6- INSURANCE
CONTRACTOR shall maintain at its sole cost Comprehensive General Liability covering the legal liability for both bodily injuries and property damages as well as Workers Compensation Insurance and Commercial Automobile Insurance.
The total Insurance Coverage provided including umbrella is $22 MILLION. If coverage falls below 5 MILLION combined liability and umbrella, OWNER will be notified. Owner will be furnished a certificate of insurance stating such.
PART 7- MISCELLANEOUS
This contract embodies the entire understanding between the parties, and there are no other agreements, representations or warranties in connection therewith. IN WITNESS HEREOF, the parties hereto have signed this contract by their duly authorized representative and/or agents who represent that they have the express authority to enter this agreement in behalf of each party.

OWNER acknowledges that it owns and/or operates the pool facility and has legal capacity and authority to enter into this Agreement and bind the property owner of the pool facility. This Agreement is a valid and legally binding obligation of OWNER and is fully enforceable against OWNER and the party which owns and operates the pool facility.

Accepted:

Owner/Agent	Neil Gates	President

Date: 		Date: 	

GARDEN ESTATES AT HAMMOCKS PARK- SW 112 St and HAMMOCKS BLVD | Landscape Improvements

Existing tree/palm to remain

LANDSCAPE LEGEND

(5) Gumbo Limbo / Bursera simaruba
14’ Ht. Min.

(8) Green Buttonwood / Conocarpus erectus
14’ Ht. Min.

(4) Bulnesia / Bulnesia arborea
14’ Ht. Min.

LANDSCAPE NOTES

All landscape material to be Florida #1 quality or better at time of final acceptance
Landscape locations are approximate, adjust layout in field if necessary
All utilities must be cleared / identified prior to digging, call 811 for underground clearance
Installer to identify all utility boxes, electric, water, etc. at perimeter of project areas to aid in utility locates
Installer to use caution when digging / installing plants to avoid any damage to persons or property
INSTALLER SHALL HAND DIG IF PLANTING LOCATION IS WITHIN 3 FEET OF UTILITY LINE AND / OR CONFLICT
Installer shall clean up daily and not leave any open planting holes after each work day
Installer shall secure trees and/or palms at time of planting and remove supports after 1 year
Installer shall water landscape to ensure survival
Refer to bid and contract documents for more information

Page 80

12600 S.W. 125 Avenue
(305) 255-7000

9/16/26

Century Gardens at Tamiami CDD 15080 SW 116 TER
Miami, Fl. 33196
RE: Bubbler installation Playground on Hammocks Blvd
After the (17) hardwood trees are installed, we recommend modifying the irrigation system in the area. We recommend installing a bubbler per tree. This will help the new trees get sufficient water needed to grow and not die. This job will require our team to locate the current pipes underground. Once located we will need to trench and add a line to the location of the newly installed trees. Then, we will add the bubbler at the end of that line and adjust accordingly. Lastly, we will set the system with a separate program to run the sufficient amount of water needed for the newly installed trees.

For this type of job, we charge time and materials. However, since there are a few factors, we cannot account for at the moment it is difficult to give you an exact price.
So, we estimate that the job would not exceed $700.00
** Price includes removal and disposal of debris generated in this job**

Acceptance of proposal:
Fernando Toledo
ISA Certified Arborist Turf Management
Date:	

This proposal becomes a Contract upon acceptance by both parties.

Page 81

Fay Surfaces Services LLC
(772) 877-1948 and (786) 975-5847
www.faysurfacesservice.com 9645 Baymeadows Rd. Apt 687  Jacksonville, FL 32256
faysurfacesservices@gmail.com

QUOTATION
Sep 17, 2026

FOR: Century Garden at Tamiami CDD 15080 SW 116th Terrance Miami, FL 33196 (786) 732-4145
jbarroso01@castlegroup.com

NUMBER: 26-5096-02 Playground Refinishing and Repainting
DATE: Sep 17, 2026

Hammock Playground

Description | Quantity | Unit price | TAX | Amount
PLAYGROUND REFINISHING AND PAINTING | 1 | $11,800.00 | 0 % | $11,800.00
SCOPE OF WORK - PLAYGROUND REFINISHING & PAINTING | | | |

Fay Surfaces Services LLC will provide all labor, materials, equipment, surface preparation, and professional coating application required to refinish the designated metal and plastic components of the existing playground equipment. ITEM 1 - METAL COMPONENTS
Surface preparation and professional recoating of the designated existing metal components, including: Playground support posts
Metal decks and steps Handrails
Metal climbers Metal accents Swing frame
Metal support posts associated with the three (3) freestanding stepping/balance components
Associated exposed metal components included within the designated playground structure
Surfaces will be cleaned and mechanically prepared as required. Loose or deteriorated coating and visible surface rust will be removed from affected areas prior to coating application.
Prepared metal surfaces will receive an appropriate protective coating system designed to provide corrosion resistance and long-term exterior durability.

ITEM 3 - SHADE STRUCTURE - METAL FRAME
Surface preparation and professional recoating of the existing shade structure metal frame, including: Center support post
Overhead structural arms

Braces | 1/2 | Page 82

Description | Quantity | Unit price | TAX | Amount

Brackets Connection points
Other exposed metal framing components
Areas exhibiting surface rust, corrosion, or coating deterioration will be mechanically prepared prior to application of the protective coating system.
The existing shade fabric is not included for painting and will be protected during the coating process.
SURFACE PREPARATION & APPLICATION
All designated surfaces will be cleaned and prepared as necessary prior to coating. Preparation may include sanding, scraping, removal of loose or failing coatings, treatment of localized surface rust, and masking/protection of adjacent components not scheduled for painting.
Coatings will be professionally applied in accordance with applicable product requirements to achieve proper adhesion, coverage, and a uniform finished appearance.
EXCLUSIONS
Replacement of damaged playground components, structural repairs, welding, replacement of hardware, replacement of shade fabric, safety surfacing/mulch, and components not specifically identified in this Scope of Work are excluded unless otherwise stated in writing.

SHADE STRUCTURE | 1 | $8,700.00 | 0 % | $8,700.00

ITEM 2 - PLASTIC COMPONENTS
Surface preparation and professional refinishing of the following designated plastic playground components: Two (2) Single Slides with Hoop
One (1) Double Slide
Two (2) Plastic Activity Panels
Three (3) Freestanding Plastic Stepping/Balance Components
Plastic surfaces will be thoroughly cleaned and properly prepared to promote coating adhesion. An appropriate bonding system and durable exterior coating will be applied to the designated plastic components.

| SUBTOTAL: | | | $20,500.00
| TAX: | | | $0.00
| TOTAL | | | $20,500.00

Comments
Prepared by : Rafael Ramos and Carlos Driggs
Payment Terms: 60 % upfronnt and 40 % upon completion Project Duration: 10 days (weather permitting)
Warranty Terms : 5 years

2/2

Page 83

FAY SURFACES SERVICESLLC
.
PAINT & COATING
LIMITED  WARRANTY

PLAYGROUND - METAl & PLASTl'C COMPONENTS

PROJECT:	Hammocks Blvd
^1CON1"RA,CTOR:	Fay Surfaces Servic,es LLC

WARRANTY PERIOD:	Five (5) Years
EFf1ECflVEDATE:	Date of Substantial Completion (DSC)

Fay Surfaces Services lLC warrants the workmanship and application of the protective coating system appllied to the designated metall and p:lastic components inclluded in the approved Scope of Work.This warranty is provided to the Owner in accordancewlth the terms and conditions set forth below.

-	 METAL COMPONENTS - COVErulGE

This Limited Warranty c,overs premature coating failure attributable to improper surface preparation or app:lication performed by
Fay Surfaces Services LLC on the designated metal components. including:
Playground support posts
Metal decks and steps
Handrails
Metal climbers
Metal accents
Swing frame
Metal support posts assodated with the freestanding stepping/balanoe components,
Shade structure metal frame and associated exposed metal components inclL1ded in the approved Soope of Work
Coverage includespremature peeliing, flaking, or delamination off the applied coating under normal .servlice conditions.

8

Areas exhibirting surface rust or corrosion at the time of preparation wm be mechanicallly prepared and treated prior to application of the protective coating system.

PLASTIC COMPONENTS - COVERAGE

This Limited Warranty covers premature coating failure attributable to improper surface preparation or appllication performed by
Fay Surfaces Services lLC 0111 the following designated plastic
components:
Two (2) Single Slides with Hoop
One (1) Double Slide
Two (2) PlasUc Activity Panels
Three (3) Freestanding Pl!astic Stepping/Balance Components
Coverage includes premature peeling, flaking, or delamination of the applied coating resulting from improper preparation or application.

0 .W.ARRANTY REMEDY	.  . .
For cond1t1onsdetermined to be covered under tih1s L1m1ted warrnnty,
Fay Surfaces Servioes LLC will provide tihe necessary surface preparation and touch-up or recoating off the affected area at no additional charge to the Owner.

0	 	

Warranty service is limited to thespecific affected areas and does not require complete refinishing off the playground or entirre component unless determined necessary by Fay Surfaces Services LLC,

EXCLUSIONS
This Limited Warranty does not cover damage or coating deterioration resulting from:
Normal wear and tear �rom playground use
Scratches, gouges, abrasion, impact, or vandalism
Misuse or abnormal use of the equipment
Damage caused by maintenance equipment, landscapin,ogperations, or third parties
Structural movement, cracking, deformation, or failure of the underlying equipment
Existing concealed corrosion or deterioration originatiing beneath or within the original substirate
Rust or corrosion caused by s1lructural failure, trapped moisture. damaged hardware, or conditionsoutside the applied coating system
Chemical exposure, harsh cleaning agents., solvents, or improper maintenance
Natural fading, chalking.or minor color variationcaused by prolonged UV and weather exposure
Damage caused by hurricanes, flooding,extreme weather, acts of nature, o,r other conditionsbeyond the control of Fay Surfaces Services LLC

@ 	

Normal wear or abrasion of plastic slides and other high-contact/ high-traffic plastic surfaces resulting from regullar playground use

LIMITATION
Thiswarranty applies exclus'ively to the coating workmanshiippell'fo.rmed by IFay Surfaces Services LLC and does not constitute a warranty of the structural integrity, orig.inal manufacturing materials, existing playground
,equipment hardware, o:r componen,tsmanufactured or installed by others.
The warranty is non-transferableunless otherwise agreed to in writing by Fay Surfaces Services LLC.

OWNER ACKNOWLEDGMENT
By:		

Carlos Driggs
CEO & Founder
Certified Playground Installer Specialist (NPCAI) Fay Surfaces Services LLC

Title: 	 Date: 	

�	JACKSONVILLE, FLORIIDA	\.	(786) 683-6816	[:]	faysurfacesservrces@gmail.com	I	FOR EVER ALWA^PYS^agY^eO^8U^4NG ( FAY )

June 27, 2026 Revised July 31, 2026 (Revisions italicized)

Attention:
District Manager Gloria Perez (gperez@sdsinc.org)
Century Gardens at Tamiami Community Development District Special District Services, Inc.
The Oaks Center, 2501A Burns Road Palm Beach Gardens, FL 33410

FL Certificate of Authorization No. 7538 8935 NW 35 Lane, Suite 101
Doral, Florida 33172
Tel. (305) 640-1345
E-Mail: Alvarez@Alvarezeng.com

Re:	Century Gardens at Tamiami Community Development District.
Yearly District Engineer’s Report for Fiscal Year 2026-2027
Pursuant to Section 9.21(b) of the Master Trust Indenture as it relates to Special Assessment Bonds, Series 2007, 2014, 2017, and 2018.

Dear District Manager,

This statement is being made pursuant to Section 9.21(b) of the Master Trust Indenture between Century Gardens at Tamiami Community Development District (the “District” or “CDD”) and Regions Bank as trustee dated May 1^st, 2007, as it relates to the Special Assessment Bonds, Series 2007A & 2007B, (the “Original Project”). This statement is also being made pursuant to Section 9.21(b) of the Master Trust Indenture between the District and Wells Fargo, National Association as trustee dated November 1^st, 2014, as it relates to the Special Assessment Bonds, Series 2014, Series 2017, and Series 2018 together, the 2014 Project (the “Expansion Area Project”), the 2017 Project (the “Tract B Assessment Area Project”), and the 2018 Project (the “Clubhouse Acquisition Project”). With this statement we are setting forth (i) our findings as to whether such portions of the CDD Project still owned by the District have been maintained in good repair, working order and condition, and (ii) our recommendations as to the proper maintenance, repair, and operation of such portions of the CDD Project during the ensuing Fiscal Year 2026-2027, and an estimate of the amount of money necessary for such purpose.

District Property and Condition. As of the date of this statement, the land tracts shown in Exhibits 3 and 4 attached to this statement, together with the completed public infrastructure within the tracts, including entrance features, roadways, and stormwater drainage, have been completed and conveyed to the District for ownership and maintenance. Such land tracts and infrastructure are in good repair, working order and condition.

Operations and Maintenance of District Property. We think that for Fiscal Year 2026-2027, the District proposed amounts for field operations are adequate to properly maintain, repair and operate most of the public infrastructure for which the District is currently responsible. (Refer to Financials – Century Gardens Tamiami Community Development District for the FY 2026-2027 Proposed Budget).

Below is a list of current agreements the District has entered with other entities in connection with operations and maintenance of District facilities. Copies of those agreements are available upon request to the District Manager:

1

License Agreement dated September 6, 2018, between the District and the Gardens by the Hammocks Homeowners Association, Inc. for public clubhouse access.
Maintenance Agreement dated July 16, 2019 between the District and Gardens by the Hammocks Homeowners Association, Inc. assigning maintenance responsibilities to the Association related to the roadway, landscaping, irrigation, entrance features and drainage facilities within the Expansion Area of the District.

Maintenance Agreement dated June 12, 2029 between the District and Century Gardens Homeowners Association, Inc. assigning maintenance responsibilities to the Association related to the roadway, landscaping, irrigation, entrance features and drainage facilities.

First Amendment to Maintenance Agreement dated June 29, 2026 between the District and Century Gardens Homeowners Association, Inc. to remove the Association responsibility for the maintenance of the stormwater management system while retaining is obligations to maintain the onsite roads and related traffic signage and traffic markings as described in the previous maintenance agreement dated June 12, 2019.

First Amendment to Maintenance Agreement dated June 29, 2026 between the District and Gardens by the Hammocks Homeowners Association, Inc. to remove the Association responsibility for the maintenance of the stormwater management system while retaining is obligations to maintain the onsite roads and related traffic signage and traffic markings as described in the previous maintenance agreement dated July 16, 2019.

We recommend that the District create a sinking fund to finance the future capital expense at the end of the service life of the pavements within the District roadways. The table below provides an estimate of the replacement costs at the end of the pavement service life and the estimated annual contributions over the remaining service life to fund the future expense.

ESTIMATE OF COSTS FOR RESURFACING THE CDD IN "n" YEARS- 2007 PROJECT
Analysis and Annuity Recommendation |

Pavement Service Life (30 Years Estimated)

Present Year

Remaining Service Life (Yrs)

Present Year Cost (PC) of Pavement Replacement (Mill and Resurface 3/4" Thick)

Future Replacement Cost @ End of Service Life* For 2.5% Inflation
Rate (r)

Annual Interest Rate

Annuity to Finance (FC) in
(n) Years given (i)

From | To | | (n) | Quantity (SY) | Unit Cost ($/SY) | (PC) | FC= (PC)(1+r/100)^n | (i) | FCi/((1+i)^n-1)
PAVEMENTS
2014 | 2044 | 2026 | 18 | 51,400 | $10.00 | $514,000 | $801,665 | 0.25% | $43,598
PAVEMENT MARKINGS AND SIGNING
2022 | 2032 | 2026 | 6 | 51,400 | $2.50 | $128,500 | $149,021 | 0.25% | $24,682

Alvarez Engineers, Inc.
FL Certificate of Authorization No. 7538 8935 NW 35 Lane, Suite 101, Doral, FL 33172
Telephone (305) 640-1345 Email: Alvarez@Alvarezeng.com
2

ESTIMATE OF COSTS FOR RESURFACING THE CDD IN "n" YEARS- 2014 AND 2017 PROJECT
Analysis and Annuity Recommendation |

Pavement Service Life (30 Years Estimated)

Present Year

Remaining Service Life (Yrs)

Present Year Cost (PC) of Pavement Replacement (Mill and Resurface 3/4" Thick in the Clubhouse and Replace Pavers at the Entrances)

Future Replacement Cost @ End of Service Life* For 2.5% Inflation
Rate (r)

Annual Interest Rate

Annuity to Finance (FC) in
(n) Years given (i)

From | To | | (n) | Quantity (SY) | Unit Cost ($/SY) | (PC) | FC= (PC)(1+r/100)^n | (i) | FCi/((1+i)^n-1)
PAVEMENTS
2016 | 2046 | 2026 | 20 | 2,982 | $10.00 | $29,820 | $48,864 | 0.25% | $2,386
PAVEMENT MARKINGS AND SIGNING
2017 | 2027 | 2026 | 1 | 2,982 | $2.50 | $7,455 | $7,641 | 0.25% | $7,641

We recommend that the District consider creating a 5-year cyclical program for servicing the inlets, manholes, pipes French drains and endwalls of the stormwater drainage system. The program consists of servicing 20% of the system every year so that at the end of the fifth year, 100% of the system will be serviced. The tables below show the estimated amount that would need to be budgeted yearly to service the approximately 211 drainage structures and 9,909 Linear Feet of pipes in the District. It is also estimated that 10-11 baffles will need to be replaced yearly. The program may be financed yearly or in one lump sum when needed, or at any other period combination, at the discretion of the Board of Supervisors. Refer to Exhibits 5 and 6.

5-YEAR CYCLE ESTIMATE OF YEARLY COSTS FOR SERVICING THE STORMWATER DRAINAGE
Year | Drainage Component | Unit | Quantity (Q) | Unit Price ($/Unit) | Cost ($)
(Y1) | Structures Cleaning | EA | 68 | 230.00 | 15,640
Baffle Detachment | EA | 51 | 50.00 | 2,550
Baffle Replacement | EA | 13 | 600.00 | 7,800
Pipe Cleaning and CCTV | LF | 2,553 | 6.75 | 17,233
Cost | 43,223
(Y2) | Structures Cleaning | EA | 36 | 236.00 | 8,496
Baffle Detachment | EA | 32 | 51.00 | 1,632
Baffle Replacement | EA | 8 | 615.00 | 4,920
Pipe Cleaning and CCTV | LF | 1,839 | 6.92 | 12,726
Cost | 27,774
(Y3) | Structures Cleaning | EA | 36 | 242.00 | 8,712
Baffle Detachment | EA | 32 | 53.00 | 1,696
Baffle Replacement | EA | 8 | 630.00 | 5,040
Pipe Cleaning and CCTV | LF | 1,839 | 7.09 | 13,039
Cost | 28,487
(Y4) | Structures Cleaning | EA | 36 | 248.00 | 8,928
Baffle Detachment | EA | 32 | 54.00 | 1,728
Baffle Replacement | EA | 8 | 646.00 | 5,168
Pipe Cleaning and CCTV | LF | 1,839 | 7.27 | 13,370

| Cost | 29,194
(Y5) | Structures Cleaning | EA | 35 | 254.00 | 8,890
Baffle Detachment | EA | 32 | 55.00 | 1,760
Baffle Replacement | EA | 8 | 662.00 | 5,296
Pipe Cleaning and CCTV | LF | 1,839 | 7.45 | 13,701
Cost | 29,647
Total | Total Structures Cleaning | EA | 211 | |
Total Baffle Detachment | EA | 179 | |
Total Baffle Replacement | EA | 45 | |
Total Pipe Cleaning and CCTV | LF | 9,909 | |
Total Cost | 158,325.00
Prices Annual Inflation Rate of: | % | | 2.50
Baffle Replacement Quantity to be 25 % of the Baffle Detachment.
Quantities (Q) for First Year (Y1) were computed from plans and other sources.
Quantities for Y2, Y3 and Y4 were computed as: Q2 = Q3 = Q4 = (Total Q - Q1)/4
Quantities for Y5 were computed as: Q5 = Q - Q1 - Q2 - Q3 - Q4

Insurance. The District carries general liability, property, inland marine, hired non-owned auto, employment practices liability, public officials liability, crime and deadly weapon protection insurance under Agreement No. 100125024 with Florida Insurance Alliance and has budgeted sufficient funds for the $28,226 policy renewal.

If you have any questions, or require additional information, please do not hesitate to contact us at 305-640-1345 or at Alvarez@Alvarezeng.com.

Sincerely,

Alvarez Engineers, Inc.

Juan R. Alvarez, PE District Engineer Date: June 27, 2026
Revised: July 31, 2026

This item has been digitally signed and sealed by Juan R. Alvarez, PE on the date adjacent to the seal

Signature must be verified on any electronic copies

Cc: Michael Pawelczyzk, District Counsel mjp@bclmr.com

Alvarez Engineers, Inc.
FL Certificate of Authorization No. 7538 8935 NW 35 Lane, Suite 101, Doral, FL 33172
Telephone (305) 640-1345 Email: Alvarez@Alvarezeng.com
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AFFIDAVIT OF PUBLICATION

Account# | Order Number | Identification | Order PO | Cols | Depth
57868 | IPL0371579 | Legal Ad - IPL0371579 | | 1.0 | 78.0L

ATTENTION: Century Gardens at Tamiami COD IP 2501A Burns Road
Palm Beach Gardens, FL 33410 larcher@sdsinc.org

PUBLISHED DAILY MIAMI-DADE-FLORIDA

STATE OF FLORIDA COUNTY OF MIAMI-DADE

Notice of Public Hearing and Special Board Meeting of the Century Gardens at Tamiami Community Development District
The Board of Supervisors (the "Board") of the Century Gardens at Tamiami Community Development District (the "District") will hold a Pub-lic Hearing and Special Board Meeting on September 28, 2026, at 6:15 p.m., or as soon thereafter as can be heard, in a meeting room of the Gardens by
the Hammocks Clubhouse located at 15080 &N 116th Terrace, Miami, Flor-ida 33196.
The purpose of the Public Hearing is to receive public comment on the District's Fiscal Year 2026/2027 Pro-posed Final Budget. A copy of the Proposed Final Budget and/or the Agenda may be obtained from the Dis-trict's website (www.centurygarden-stamiamicdd.org) or from the District Manager at gperez@sdsinc.org, during normal business hours. The purpose of the Special Board Meeting is for the Board to consider any other District business which may lawfully and properly come before the Board. The meetings are open to the public and will be conducted in accordance with the provisions of Florida law for community development districts. Meetings may be continued as found necessary to a time and place speci-fied on the record.
There may be occasions when one or two Board members will participate by telephone; therefore, a speaker tele-phone will be present at the meeting location so that Board members may be fully informed of the discussions taking place.
In accordance with the provisions of the Americans with Disabilities Act, any person requiring special ac-commodations or an interpreter to participate at these meetings should contact the District Manager at (786) 347-2711 Ext. 2011 and/or toll free at 1-877-737-4922, at least seven (7) days prior to the date of the meetings. If any person decides to appeal any decision made with respect to any matter considered at this Public Hear-ing and Special Board Meeting, such person will need a record of the pro-ceedings and such person may need to ensure that a verbatim record of the proceedings is made at their own ex-pense and which record includes the testimony and evidence on which the appeal is based.
Meetings may be cancelled from time to time without advertised notice.
Century Gardens at Tamiami Community Development Dis-trict
www.centurygardenstamiam-icdd.org
IPL0371579 Sep 8,15 2026

Before the undersigned authority personally appeared, the under-signed, who on oath says that he/she is Custodian of Records of The The Miami Herald, a newspaper published in Miami Dade County, Flor-ida, that the attached was published on the publicly accessible website of The Miami Herald or by print In the issues and dates listed below.

Affiant further Says that the said Miami Herald website or newspaper complies with all legal requirements for publication in chapter 50, Florida Statutes.

2.0 insertion(s) published on:
09/08/26 Print, 09/15/26 Print

Print Tearsheet Link

Marketplace Link

Amanda Rodela

Amanda Rodela

Mary Castro

Sworn to and subscribed before
_me _on	Sep 15, 2026, 9:28 AM EDT

Online Notary Public. This notarial act involved the use of online audio/video communication technology. Notarization facilitated by SIGNiX•
Page 95

Notice of Public Hearing and Special Board Meeting of the Century Gardens at Tamiami Community Development District
The Board of Supervisors (the "Board") of the Century Gardens at Tamiami Community Development District (the "District") will hold a Pub-lic Hearing and Special Board Meeting on September 28, 2026, at 6:15 p.m., or as soon thereafter as can be heard, in a meeting room of the Gardens by the Hammocks Clubhouse located at 15080 SW 116th Terrace, Miami, Flor-ida 33196.
The purpose of the Public Hearing is to receive public comment on the District's Fiscal Year 2026/2027 Pro-posed Final Budget. A copy of the Proposed Final Budget and/or the Agenda may be obtained from the Dis-trict's website (www.centurygarden-stamiamicdd.org) or from the District Manager at gperez@sdsinc.org, during normal business hours. The purpose of the Special Board Meeting is for the Board to consider any other District business which may lawfully and properly come before the Board. The meetings are open to the public and will be conducted in accordance with the provisions of Florida law for community development districts. Meetings may be continued as found necessary to a time and place speci-fied on the record.
There may be occasions when one or two Board members will participate by telephone; therefore, a speaker tele-phone will be present at the meeting location so that Board members may be fully informed of the discussions taking place.
In accordance with the provisions of the Americans with Disabilities Act, any person requiring special ac-commodations or an interpreter to participate at these meetings should contact the District Manager at (786) 347-2711 Ext. 2011 and/or toll free at 1-877-737-4922, at least seven (7) days prior to the date of the meetings. If any person decides to appeal any decision made with respect to any matter considered at this Public Hear-ing and Special Board Meeting, such person will need a record of the pro-ceedings and such person may need to ensure that a verbatim record of the proceedings is made at their own ex-pense and which record includes the testimony and evidence on which the appeal is based.
Meetings may be cancelled from time to time without advertised notice.
Century Gardens at Tamiami Community Development Dis-trict
www.centurygardenstamiam-icdd.org
IPL0371579 Sep 8,15 2026

RESOLUTION NO. 2026-07

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CENTURY GARDENS AT TAMIAMI COMMUNITY DEVELOPMENT DISTRICT APPROVING AND ADOPTING A FISCAL YEAR 2026/2027 FINAL BUDGET INCLUDING NON-AD VALOREM SPECIAL ASSESSMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Century Gardens at Tamiami Community Development District (“District”) has prepared a Proposed Budget and Final Special Assessment Roll for Fiscal Year 2026/2027 and has held a duly advertised Public Hearing to receive public comments on the Proposed Budget and Final Special Assessment Roll; and

WHEREAS, following the Public Hearing and the adoption of the Proposed Budget and Final Assessment Roll, the District is now authorized to levy non-ad valorem assessments upon the properties within the District.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE CENTURY GARDENS AT TAMIAMI COMMUNITY DEVELOPMENT DISTRICT, THAT:

Section 1. The Final Budget and Final Special Assessment Roll for Fiscal Year 2026/2027 attached hereto as Exhibit “A” is approved and adopted, and the assessments set forth therein shall be levied.

Section 2.  The Secretary of the District is authorized to execute any and all necessary transmittals, certifications or other acknowledgements or writings, as necessary, to comply with the intent of this Resolution.

PASSED, ADOPTED and EFFECTIVE this 28^th day of September, 2026.

ATTEST:	CENTURY GARDENS AT TAMIAMI COMMUNITY DEVELOPMENT DISTRICT

By:			By:		 Secretary/Assistant Secretary			Chairperson/Vice Chairperson

Century Gardens At Tamiami Community Development District

Final Budget For Fiscal Year 2026/2027
October 1, 2026 - September 30, 2027

CONTENTS

TABLE OF CONTENTS

Budget Summary

Final Budget	I
Detailed Final Budget	II
Final Clubhouse Operating Budget	III
Debt Service
Final Series 2014 Debt Service Fund Budget (Expansion Units)	IV
Final Series 2016 Debt Service Fund Budget (Original Units)	V
Final Series 2017 Debt Service Fund Budget (Tract B Townhomes)	VI
Final Series 2018 Debt Service Fund Budget (Clubhouse)	VII
Assessment Comparison
Assessment Comparison	VIII

FINAL BUDGET
CENTURY GARDENS AT TAMIAMI COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

REVENUES | FISCAL YEAR 2026/2027 BUDGET
Administrative Assessments | 107,533
Maintenance Assessments | 119,149
Clubhouse Assessments | 343,994
Debt Assessments (Series 2014 - Expansion Area) | 431,583
Debt Assessments (Series 2016 - Original Units) | 437,905
Debt Assessments (Series 2017 - Townhomes) | 42,452
Debt Assessments (Series 2018 - Clubhouse) | 305,685
Other Revenue | 0
Other Revenue - Clubhouse | 0
Interest Income | 1,200
TOTAL REVENUES | $	1,789,501
EXPENDITURES |
MAINTENANCE EXPENDITURES |
Engineering - Annual Report/Inspections | 5,000
Park Landscaping Maintenance (Includes Mulch) | 25,000
Park Maintenance & Equipment Reserve | 8,000
Street/Roadway | 0
Stormwater System Maintenance | 65,000
Irrigation System Pump Station Maintenance | 3,000
Field Operation Management | 4,000
General Maintenance/Contingency | 2,000
TOTAL MAINTENANCE EXPENDITURES | $	112,000
TOTAL CLUBHOUSE EXPENDITURES | $	351,050
ADMINISTRATIVE ASSESSMENTS |
Supervisor Fees | 1,500
Payroll Taxes - Employer | 115
Management | 37,116
Legal | 14,000
Assessment Roll | 7,500
Audit Fees | 6,400
Arbitrage Rebate Fees | 1,300
Insurance | 8,800
Legal Advertisements | 2,500
Miscellaneous | 750
Postage | 550
Office Supplies | 675
Dues & Subscriptions | 175
Trustee Fees | 17,000
Continuing Disclosure Fees | 1,400
Website Management | 2,000
Administrative Contingency | 500
TOTAL ADMINISTRATIVE EXPENDITURES | $	102,281
TOTAL EXPENDITURES | $	565,331
EXCESS/ (SHORTFALL) | $	1,224,170
Bond Payments (Series 2014 - Expansion Units) | (405,688)
Bond Payments (Series 2016 - Original Units) | (411,631)
Bond Payments (Series 2017 - Townhomes) | (39,905)
Bond Payments (Series 2018 - Clubhouse) | (287,344)
BALANCE | $	79,602
County Appraiser & Tax Collector Fee | (35,766)
Discounts For Early Payments | (71,532)
NET EXCESS/ (SHORTFALL) | $	(27,696)
Carryover From Prior Year (Operating) | 0
Carryover From Prior Year (Clubhouse) | 27,696
NET EXCESS/ (SHORTFALL) | $	-

DETAILED FINAL BUDGET
CENTURY GARDENS AT TAMIAMI COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

REVENUES

FISCAL YEAR 2024/2025
ACTUAL

FISCAL YEAR 2025/2026
BUDGET

FISCAL YEAR 2026/2027
BUDGET

COMMENTS

Administrative Assessments | 58,197 | 53,318 | 107,533 | Expenditures Less Interest & Carryover/.94
Maintenance Assessments | 41,387 | 41,383 | 119,149 | Expenditures/.94
Clubhouse Assessments | 343,994 | 343,994 | 343,994 | Expenditures/.94
Debt Assessments (Series 2014 - Expansion Area) | 431,584 | 431,583 | 431,583 | Payment To Trustee/.94
Debt Assessments (Series 2016 - Original Units) | 437,906 | 437,905 | 437,905 | Payment To Trustee/.94
Debt Assessments (Series 2017 - Townhomes) | 42,453 | 42,452 | 42,452 | Payment To Trustee/.94
Debt Assessments (Series 2018 - Clubhouse) | 305,688 | 305,685 | 305,685 | Payment To Trustee/.94
Other Revenue | 0 | 0 | 0 | Other Revenue
Other Revenue - Clubhouse | 3,335 | 0 | 0 |
Interest Income | 32,754 | 900 | 1,200 | Interest Estimated At $100 Per Month
TOTAL REVENUES | $	1,697,298 | $	1,657,220 | $	1,789,501 |
EXPENDITURES | | | |
MAINTENANCE EXPENDITURES | | | |
Engineering - Annual Report/Inspections | 3,278 | 3,500 | 5,000 | $1,500 Increase From 2025/2026 Budget
Park Landscaping Maintenance (Includes Mulch) | 19,663 | 20,000 | 25,000 | $5,000 Increase From 2025/2026 Budget
Park Maintenance & Equipment Reserve | 425 | 9,000 | 8,000 | $1,000 Decrease From 2025/2026 Budget
Street/Roadway | 0 | 4,000 | 0 | Line Item Eliminated
Stormwater System Maintenance | 0 | 0 | 65,000 | Maintenance, Repairs, Baffle Replacement & 5 Year Certification Project
Irrigation System Pump Station Maintenance | 0 | 4,000 | 3,000 | $1,000 Decrease From 2025/2026 Budget
Field Operation Management | 1,200 | 1,200 | 4,000 | $2,800 Increase From 2025/2026 Budget
General Maintenance/Contingency | 0 | 2,000 | 2,000 | No Change From 2025/2026 Budget
TOTAL MAINTENANCE EXPENDITURES | $	24,566 | $	43,700 | $	112,000 |
TOTAL CLUBHOUSE EXPENDITURES | $	250,156 | $	399,376 | $	351,050 |
ADMINISTRATIVE ASSESSMENTS | | | |
Supervisor Fees | 0 | 1,500 | 1,500 | No Change From 2025/2026 Budget
Payroll Taxes - Employer | 0 | 115 | 115 | Supervisor Fees * 7.65%
Management | 35,136 | 36,144 | 37,116 | CPI Adjustments
Legal | 12,508 | 14,000 | 14,000 | No Change From 2025/2026 Budget
Assessment Roll | 7,500 | 7,500 | 7,500 | As Per Contract
Audit Fees | 6,000 | 6,200 | 6,400 | $200 Increase From 2025/2026 Budget

Arbitrage Rebate Fees

1,300

1,300

1,300

Fees For Two Bonds (2014,2016)
2017 & 2018 Bonds Qualify For Small User Exception

Insurance | 8,032 | 8,500 | 8,800 | Insurance Estimate
Legal Advertisements | 2,364 | 2,500 | 2,500 | Costs Have Increased Due To Closing Of The Miami Business Review
Miscellaneous | 768 | 750 | 750 | No Change From 2025/2026 Budget
Postage | 453 | 550 | 550 | No Change From 2025/2026 Budget
Office Supplies | 823 | 675 | 675 | No Change From 2025/2026 Budget
Dues & Subscriptions | 175 | 175 | 175 | No Change From 2025/2026 Budget
Trustee Fees | 16,496 | 17,000 | 17,000 | Trustee Fees For Four Bonds (2014,2016,2017,2018)
Continuing Disclosure Fees | 1,400 | 1,400 | 1,400 | Disclosure Fees For Four Bonds (2014,2016,2017,2018)
Website Management | 2,000 | 2,000 | 2,000 | No Change From 2025/2026 Budget
Administrative Contingency | 0 | 1,000 | 500 | Administrative Contingency
TOTAL ADMINISTRATIVE EXPENDITURES | $	94,955 | $	101,309 | $	102,281 |
TOTAL EXPENDITURES | $	369,677 | $	544,385 | $	565,331 |
EXCESS/ (SHORTFALL) | $	1,327,621 | $	1,112,835 | $	1,224,170 |
Bond Payments (Series 2014 - Expansion Units) | (411,472) | (405,688) | (405,688) | 2027 Principal & Interest Payments
Bond Payments (Series 2016 - Original Units) | (417,500) | (411,631) | (411,631) | 2027 Principal & Interest Payments
Bond Payments (Series 2017 - Townhomes) | (40,475) | (39,905) | (39,905) | 2027 Principal & Interest Payments
Bond Payments (Series 2018 - Clubhouse) | (291,441) | (287,344) | (287,344) | 2027 Principal & Interest Payments
BALANCE | $	166,733 | $	(31,733) | $	79,602 |
County Appraiser & Tax Collector Fee | (15,976) | (33,126) | (35,766) | Two Percent Of Total Assessment Roll
Discounts For Early Payments | (61,299) | (66,253) | (71,532) | Four Percent Of Total Assessment Roll
NET EXCESS/ (SHORTFALL) | $	89,458 | $	(131,112) | $	(27,696) |
Carryover From Prior Year (Operating) | 0 | 55,090 | 0 | Carryover From Prior Year (Operating)
Carryover From Prior Year (Clubhouse) | 0 | 76,022 | 27,696 | Carryover From Prior Year (Clubhouse)
NET EXCESS/ (SHORTFALL) | $	89,458 | $	- | $	- |

DETAILED FINAL EXPANSION AREA 2018 PROJECT BUDGET (CLUBHOUSE)
CENTURY GARDENS AT TAMIAMI COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

CLUBHOUSE OPERATIONS & MAINTENANCE EXPENDITURES

FISCAL YEAR 2024/2025 ACTUAL

FISCAL YEAR 2025/2026
ACTUAL THROUGH
JANUARY 2026

FISCAL YEAR 2025/2026 BUDGET

FISCAL YEAR 2026/2027 BUDGET

COMMENTS

Access Control | 0 | 0 | 750 | 750 | Access Control
Alarm Monitoring | 950 | 335 | 1,000 | 1,000 | Monitoring Of Clubhouse Fire & Security Alarm Systems
A/C Maintenance/Repairs | 3,340 | 680 | 3,000 | 5,000 | A/C Maintenance/Repairs
Gym Equipment Maintenance Reserve | 4,802 | 8,876 | 6,000 | 6,000 | Gym Equipment Maintenance Reserve
Telephone, Cable & Internet Service | 3,237 | 1,076 | 3,800 | 3,800 | No Change From 2025/2026 Budget
FPL Power | 11,751 | 3,877 | 15,000 | 14,000 | Electricity For Club Lighting, Pool, Cabana & Irrigation Pump
General Maintenance & Repairs | 14,832 | 9,865 | 25,000 | 25,000 | No Change From 2025/2026 Budget
Insurance - Property/Casualty/Liability | 21,950 | 19,945 | 24,326 | 23,500 | Insurance Estimate - Property/Casualty/Liability
Irrigation Repairs & Maintenance | 827 | 0 | 4,000 | 3,000 | $1,000 Decrease From 2025/2026 Budget
Janitorial Services & Supplies | 17,511 | 4,739 | 23,000 | 21,000 | $2,000 Decrease From 2025/2026 Budget
Landscape Maintenance (Mulch & Plant Replacement) | 33,212 | 5,483 | 34,000 | 34,000 | Landscape Maintenance (Mulch & Plant Replacement)
Management Fees (Castle) | 13,831 | 4,744 | 15,000 | 15,000 | Management Fees (Castle)
Office & Kitchen Supplies | 1,272 | 513 | 1,800 | 1,800 | No Change From 2025/2026 Budget
Payroll - Club Staff | 65,610 | 17,674 | 75,000 | 75,000 | No Change From 2025/2026 Budget
Payroll - Club Staff Health Insurance | 4,193 | 1,072 | 7,000 | 7,000 | No Change From 2025/2026 Budget
Pest Control - Interior & Exterior | 650 | 260 | 1,200 | 1,200 | Pest Control - Interior & Exterior
Pool & Spa Maintenance | 28,026 | 8,203 | 30,000 | 30,000 | Pool & Spa Maintenance
Printing & Postage | 0 | 0 | 500 | 500 | Printing & Postage
Property Taxes | 0 | 0 | 1,000 | 1,000 | Property Taxes
Water & Sewer | 2,967 | 521 | 5,000 | 4,500 | $500 Decrease From 2025/2026 Budget
Computer Services | 0 | 48 | 2,000 | 2,000 | No Change From 2025/2026 Budget
Security | 13,094 | 4,952 | 17,000 | 17,000 | Security
Oversight & Financial Management | 6,000 | 2,000 | 6,000 | 6,000 | Oversight & Financial Management
Contingency/Reserve | 726 | 0 | 20,000 | 25,000 | Contingency/Reserve
Pool Equip, Room Roof Project Reserve | 0 | 0 | 15,000 | 15,000 | Pool Equip, Room Roof Project Reserve
Camera System Maintenance | 1,375 | 0 | 3,000 | 3,000 | Camera System Maintenance
Pool & Spa Diamond Brite Project Reserve | 0 | 0 | 50,000 | 0 | 2025/2026 Was Third & Final Year Of Project
Clubhouse & Mail Hut Roof Replacement Reserve | 0 | 0 | 10,000 | 10,000 | Eighteen Year Project (Fourth Year)
TOTAL CLUBHOUSE OPERATIONS & MAINTENANCE EXPENDITURES | $	250,156 | $	94,863 | $	399,376 | $	351,050 |
Carryover From Prior Year | 0 | 0 | 76,022 | 27,696 | Carryover From Prior Year
TOTAL CLUB OPERATIONS & MAINTENANCE EXPENDITURES | | | | |
Operating Expenditures | 250,156 | 94,863 | 323,354 | 323,354 | $726.64 Per Year * 445 Units = $323,354
| | | | | Assessment Including Discounts & Fees ($726.64/.94 =
| | | | | $773.02 Per Year * 445 Units = $343,994)

REVENUES | FISCAL YEAR 2024/2025 ACTUAL | FISCAL YEAR 2025/2026 BUDGET | FISCAL YEAR 2026/2027 BUDGET | COMMENTS
Interest Income | 23,129 | 1,200 | 1,400 | Projected Interest For 2026/2027
NAV Tax Collection | 411,472 | 405,688 | 405,688 | Maximum Debt Service Collection
Total Revenues | $	434,601 | $	406,888 | $	407,088 |
EXPENDITURES | | | |
Principal Payments | 150,000 | 160,000 | 165,000 | Principal Payment Due In 2027
Interest Payments | 252,250 | 242,250 | 234,250 | Interest Payments Due In 2027
Bond Redemption | 0 | $	4,638 | $	7,838 | Estimated Excess Debt Collections
Total Expenditures | $	402,250 | $	406,888 | $	407,088 |
Excess/ (Shortfall) | $	32,351 | $	- | $	- |

Series 2014 Bond Information
Original Par Amount =	$6,175,000	Annual Principal Payments Due =	November 1st
Interest Rate =	4.00% - 5.00%	Annual Interest Payments Due =	May 1st & November 1st Issue Date =	September 2014
Maturity Date =	November 2044
Section Of District Obligated To Pay Series 2014 Bonds: Par Amount As Of 1-1-26 = $4,845,000	Expansion Units

REVENUES | FISCAL YEAR 2024/2025 ACTUAL | FISCAL YEAR 2025/2026 BUDGET | FISCAL YEAR 2026/2027 BUDGET | COMMENTS
Interest Income | 20,610 | 1,200 | 1,400 | Projected Interest For 2026/2027
NAV Tax Collection | 417,500 | 411,631 | 411,631 | Maximum Debt Service Collection
Total Revenues | $	438,110 | $	412,831 | $	413,031 |
EXPENDITURES | | | |
Principal Payments | 250,000 | 255,000 | 265,000 | Principal Payment Due In 2027
Interest Payments | 164,138 | 152,813 | 143,688 | Interest Payments Due In 2027
Bond Redemption | 0 | 5,018 | 4,343 | Estimated Excess Debt Collections
Total Expenditures | $	414,138 | $	412,831 | $	413,031 |
Excess/ (Shortfall) | $	23,972 | $	- | $	- |

Series 2016 Bond Refunding Information
Original Par Amount = | $5,860,000 | Annual Principal Payments Due = | May 1st
Interest Rate = | 2.00% - 4.25% | Annual Interest Payments Due = | May 1st & November 1st
Issue Date = | August 2016 | |
Maturity Date = | May 2037 | |
Section Of District Obligated To Pay Series 2016 Bonds: Par Amount As Of 1-1-26 =	$3,845,000	Original Units

REVENUES | FISCAL YEAR 2024/2025 ACTUAL | FISCAL YEAR 2025/2026 BUDGET | FISCAL YEAR 2026/2027 BUDGET | COMMENTS
Interest Income | 2,294 | 600 | 750 | Projected Interest For 2026/2027
NAV Tax Collection | 40,475 | 39,905 | 39,905 | Maximum Debt Service Collection
Total Revenues | $	42,769 | $	40,505 | $	40,655 |
EXPENDITURES | | | |
Principal Payments | 14,000 | 15,000 | 16,000 | Principal Payment Due In 2027
Interest Payments | 24,903 | 24,023 | 23,423 | Interest Payments Due In 2027
Bond Redemption | 0 | 1,482 | 1,232 | Estimated Excess Debt Collections
Total Expenditures | $	38,903 | $	40,505 | $	40,655 |
Excess/ (Shortfall) | $	3,866 | $	- | $	- |

Series 2017 Bond Information
Original Par Amount = | $650,000 | Annual Principal Payments Due = | December 15th
Interest Rate = | 2.00% - 4.25% | Annual Interest Payments Due = | June 15th & December 15th
Issue Date = | December 2017 | |
Maturity Date = | December 2047 | |
Section Of District Obligated To Pay Series 2017 Bonds: Par Amount As Of 1-1-26 =	$545,000	Tract B Townhomes

REVENUES | FISCAL YEAR 2024/2025 ACTUAL | FISCAL YEAR 2025/2026 BUDGET | FISCAL YEAR 2026/2027 BUDGET | COMMENTS
Interest Income | 17,689 | 1,200 | 1,400 | Projected Interest For 2026/2027
NAV Tax Collection | 291,441 | 287,344 | 287,344 | Maximum Debt Service Collection
Total Revenues | $	309,130 | $	288,544 | $	288,744 |
EXPENDITURES | | | |
Principal Payments | 176,656 | 115,000 | 120,000 | Principal Payment Due In 2027
Interest Payments | 105,000 | 170,969 | 166,944 | Interest Payments Due In 2027
Bond Redemption | 0 | 2,575 | 1,800 | Estimated Excess Debt Collections
Total Expenditures | $	281,656 | $	288,544 | $	288,744 |
Excess/ (Shortfall) | $	27,474 | $	- | $	- |

Series 2018 Bond Information
Original Par Amount = | $4,850,000 | Annual Principal Payments Due = | November 1st
Interest Rate = | 3.00% - 4.25% | Annual Interest Payments Due = | May 1st & November 1st
Issue Date = | September 2018 | |
Maturity Date = | November 2048 | |
| | Sections Of District Obligated To Pay Series | 2018 Bonds:
Par Amount As Of 1-1-26 = | $4,150,000 | Expansion Units & Tract B Townhomes |

Century Gardens At Tamiami Community Development District Assessment Comparison

| Fiscal Year | | Fiscal Year | | Fiscal Year | | | Fiscal Year | | Fiscal Year
2022/2023 | | 2023/2024 | | 2024/2025 | | | 2025/2026 | | 2026/2027
Assessment | | Assessment | | Assessment | | | Assessment | | Projected Assessment
Before Discount* | | Before Discount* | | Before Discount* | | | Before Discount* | | Before Discount*
Original Units | | | | | | | | | | |
Administrative Assessment For 22' Townhomes | $ | 57.59 | $ | 59.96 | $ | | 59.90 | $ | 59.85 | $ | 120.70
Maintenance Assessment For 22' Townhomes | $ | 48.84 | $ | 46.45 | $ | | 46.45 | $ | 46.45 | $ | 133.73
Debt Assessment For 22' Townhomes | $	719.47 | $	719.47 | $	719.47 | $	719.47 | $	719.47
Total | $ | 825.90 | $ | 825.88 | $ | 825.82 | $ | 825.77 | $ | 973.90
Administrative Assessment For 30' Townhomes | $ | 57.59 | $ | 59.96 | $ | 59.90 | $ | 59.85 | $ | 120.70
Maintenance Assessment For 30' Townhomes | $ | 48.84 | $ | 46.45 | $ | 46.45 | $ | 46.45 | $ | 133.73
Debt Assessment For 30' Townhomes | $	873.67 | $	873.67 | $	873.67 | $	873.67 | $	873.67
Total | $ | 980.10 | $ | 980.08 | $ | 980.02 | $ | 979.97 | $ | 1,128.10
Administrative Assessment For Single Family Homes | $ | 57.59 | $ | 59.96 | $ | 59.90 | $ | 59.85 | $ | 120.70
Maintenance Assessment For Single Family Homes | $ | 48.84 | $ | 46.45 | $ | 46.45 | $ | 46.45 | $ | 133.73
Debt Assessment For Single Family Homes | $	1,284.79 | $	1,284.79 | $	1,284.79 | $	1,284.79 | $	1,284.79
Total | $ | 1,391.22 | $ | 1,391.20 | $ | 1,391.14 | $ | 1,391.09 | $ | 1,539.22
Expansion Area Units | | | | | | | | | |
Administrative Assessment For Villas | $ | 57.59 | $ | 59.96 | $ | 59.90 | $ | 59.85 | $ | 120.70
Maintenance Assessment For Villas | $ | 48.84 | $ | 46.45 | $ | 46.45 | $ | 46.45 | $ | 133.73
Clubhouse O&M Assessment For Villas | $ | 773.02 | $ | 773.02 | $ | 773.02 | $ | 773.02 | $ | 773.02
Clubhouse Debt Assessment For Villas | $ | 686.94 | $ | 686.94 | $ | 686.94 | $ | 686.94 | $ | 686.94
Debt Assessment For Villas | $	744.68 | $	744.68 | $	744.68 | $	744.68 | $	744.68
Total | $ | 2,311.07 | $ | 2,311.05 | $ | 2,310.99 | $ | 2,310.94 | $ | 2,459.07
Administrative Assessment For Townhomes | $ | 57.59 | $ | 59.96 | $ | 59.90 | $ | 59.85 | $ | 120.70
Maintenance Assessment For Townhomes | $ | 48.84 | $ | 46.45 | $ | 46.45 | $ | 46.45 | $ | 133.73
Clubhouse O&M Assessment For Townhomes | $ | 773.02 | $ | 773.02 | $ | 773.02 | $ | 773.02 | $ | 773.02
Clubhouse Debt Assessment For Townhomes | $ | 686.94 | $ | 686.94 | $ | 686.94 | $ | 686.94 | $ | 686.94
Debt Assessment For Townhomes | $	944.68 | $	944.68 | $	944.68 | $	944.68 | $	944.68
Total | $ | 2,511.07 | $ | 2,511.05 | $ | 2,510.99 | $ | 2,510.94 | $ | 2,659.07
Administrative Assessment For Single Family Homes | $ | 57.59 | $ | 59.96 | $ | 59.90 | $ | 59.85 | $ | 120.70
Maintenance Assessment For Single Family Homes | $ | 48.84 | $ | 46.45 | $ | 46.45 | $ | 46.45 | $ | 133.73
Clubhouse O&M Assessment For Single Family Homes | $ | 773.02 | $ | 773.02 | $ | 773.02 | $ | 773.02 | $ | 773.02
Clubhouse Debt Assessment For Single Family Homes | $ | 686.94 | $ | 686.94 | $ | 686.94 | $ | 686.94 | $ | 686.94
Debt Assessment For Single Family Homes | $	1,595.75 | $	1,595.75 | $	1,595.75 | $	1,595.75 | $	1,595.75
Total | $ | 3,162.14 | $ | 3,162.12 | $ | 3,162.06 | $ | 3,162.01 | $ | 3,310.14
Tract B Townhomes | | | | | | | | | |
Administrative Assessment For Tract B Townhomes | $ | 91.00 | $ | 93.37 | $ | 93.31 | $ | 93.26 | $ | 154.11
Maintenance Assessment For Tract B Townhomes | $ | 48.84 | $ | 46.45 | $ | 46.45 | $ | 46.45 | $ | 133.73
Clubhouse O&M Assessment For Tract B Townhomes | $ | 773.02 | $ | 773.02 | $ | 773.02 | $ | 773.02 | $ | 773.02
Clubhouse Debt Assessment For Tract B Townhomes | $ | 686.94 | $ | 686.94 | $ | 686.94 | $ | 686.94 | $ | 686.94
Debt Assessment For Tract B Townhomes | $	903.25 | $	903.25 | $	903.25 | $	903.25 | $	903.25
Total | $	2,503.05 | $	2,503.03 | $	2,502.97 | $	2,502.92 | $	2,651.05

* Assessments Include the Following : |
4% Discount for Early Payments 1% County Tax Collector Fee 1% County Property Appraiser Fee | | TOTAL UNITS |
Community Information | | Original Units: | 446
Original Units | | Expansion Area Units: | 398
22' Townhomes | 188 | Tract B Townhomes (Expansion Area): | 47
30' Townhomes | 67 | Total Units | 891
Single Family Homes | 191 | |

Total Original Units

446

Original Units - Single Family Homes Information
Total Units

191

Expansion Area Units | | Prepayments | 1
Villas | 160 | Billed For Debt | 190
Townhomes | 101 | |
Single Family Homes | 137 | Expansion - Single Family Homes Information |
Total Expansion Area Units | 398 | Total Units | 137
| | Prepayments | 1
Tract B Townhomes (Expansion Area) | 47 | Billed For Debt | 136
Expansion Area Total Units | 445 | |

| Date | | Num | | Name | | | Memo | Debit

Clubhouse Expenditures
01-1602 ꞏ CH-Alarm Monitoring

| 10/24/2025 | | 402848696 | | ADT US Holdings Inc | | acct# 402848696 | Nov 12 - Dec 11, 2025 | 83.81
| 11/24/2025 | | 402848696 | | ADT US Holdings Inc | | acct# 402848696 | Dec 12, 2025 - Jan 11, 2026 | 83.81
| 12/24/2025 | | 402848696 | | ADT US Holdings Inc | | acct# 402848696 | Jan 12 - Feb 11, 2026 | 83.81
| 01/24/2026 | | 402848696 | | ADT US Holdings Inc | | acct# 402848696 | Feb 12 - Mar 11, 2026 | 83.81
| 02/24/2026 | | 402848696 | | ADT US Holdings Inc | | acct# 402848696 | Mar 12 - Apr 11, 2026 | 83.81
| 03/24/2026 | | 402848696 | | ADT US Holdings Inc | | acct# 402848696 | Apr 12 - May 11, 2026 | 83.81
| 04/24/2026 | | 402848696 | | ADT US Holdings Inc | | acct# 402848696 | May 12 - Jun 11, 2026 | 83.81
| 05/24/2026 | | 402848696 | | ADT US Holdings Inc | | acct# 402848696 | June 12 - July11, 2026 | 83.81
| 06/24/2026 | | ? 402848696 | | ADT US Holdings Inc | | acct# 402848696 | July 12 - Aug 11, 2026 | 167.62
| 07/24/2026 | | 402848696 | | ADT US Holdings Inc | | acct# 402848696 | Aug 12 - Sep 11, 2026 | 174.33
| 08/24/2026 | | 402848696 | | ADT US Holdings Inc | | acct# 402848696 | Sep 12 - Oct 11, 2026 | 97.23
Total 01-1602 ꞏ CH-Alarm Monitoring | | | | | | | | | 1,109.66
01-1603 ꞏ CH-AC Maintenance | | | | | | | | |
| 10/13/2025 | | WP-34042 | | Alfressco Air, LLC | | quarterly HVAC service | 340.00
| 01/14/2026 | | WP-35081 | | Alfressco Air, LLC | | quarterly HVAC service | 340.00
| 04/03/2026 | | WP-36431 | | Alfressco Air, LLC | | quarterly HVAC service | 340.00
| 07/27/2026 | | WP-37849 | | Alfressco Air, LLC | | quarterly HVAC service | 340.00
Total 01-1603 ꞏ CH-AC Maintenance | | | | | | | | | 1,360.00
01-1605 ꞏ CH-Gym(Circt Training)equip mnt | | | | | | | | |
| 12/10/2025 | | 70122 | | Fitness Solution Inc. | | preventative maintenance | 125.00
| 03/02/2026 | | 71155 | | Fitness Solution Inc. | | preventative maintenance | 125.00
| 06/10/2026 | | 72569 | | Fitness Solution Inc. | | preventative maintenance | 125.00
| 07/06/2026 | | 73012 | | Fitness Solution Inc. | | deposit on 2 treadmills | 5,608.66
Total 01-1605 ꞏ CH-Gym(Circt Training)equip mnt | | | | | | | | | 5,983.66

Date	Num	Name	Memo	Debit

01-1606 ꞏ CH-Cable & Internet | 10/25/2025 | 8495 60 062 5883659 | Comcast | acct# 8495 60 062 5883659 service | Oct 29, 2025 to Nov 28, 2025 | 273.09
| 11/25/2025 | 8495 60 062 5883659 | Comcast | acct# 8495 60 062 5883659 service | Nov 29, 2025 to Dec 28, 2025 | 264.36
| 12/25/2025 | 8495 60 062 5883659 | Comcast | acct# 8495 60 062 5883659 service | Dec 29, 2025 to Jan 28, 2026 | 269.16
| 01/25/2026 | 062 | Comcast | acct# 8495 60 062 5883659 service | Jan 29, 2025 to Feb 28, 2026 | 269.08
| 02/25/2026 | 8495 60 062 5883659 | Comcast | acct# 8495 60 849 5883659 service | Mar 01, 2026 to Mar 28, 2026 | 284.08
| 03/25/2026 | 8495 60 062 5883659 | Comcast | acct# 8495 60 849 5883659 service | Mar 29, 2026 to Apr 28, 2026 | 284.08
| 04/25/2026 | 8495 60 062 5883659 | Comcast | acct# 8495 60 849 5883659 service | Apr 29, 2026 to May 28, 2026 | 284.01
| 05/25/2026 | 8495 60 062 5883659 | Comcast | acct# 8495 60 849 5883659 service | May 29, 2026 to June 28, 2026 | 284.01
| 06/25/2026 | 8495 60 062 5883659 | Comcast | acct# 8495 60 849 5883659 service | June 29, 2026 to July 28, 2026 | 267.31
| 07/25/2026 | 8495 60 062 5883659 | Comcast | acct# 8495 60 849 5883659 service | July 29, 2026 to Aug 28, 2026 | 268.74
| 08/25/2026 | 8495 60 062 5883659 | Comcast | acct# 8495 60 849 5883659 service | Aug 29, 2026 to Sept 28, 2026 | 268.19

Total 01-1606 ꞏ CH-Cable & Internet
01-1608 ꞏ CH-Electricity

10/07/2025

07534-90226 1025

FPL

acct# 07534-90226 (09/05/25 - 10/07/25)

3,016.11

1,068.78

| 11/05/2025 | 07534-90226 1125 | FPL | acct# 07534-90226 (10/07/25 - 11/05/25) | 916.87
| 12/04/2025 | 07534-90226 1225 | FPL | acct# 07534-90226 (11/05/25 - 12/04/25) | 870.64
| 01/06/2026 | 07534-90226 0126 | FPL | acct# 07534-90226 (12/04/25 - 01/06/26) | 1,020.51
| 02/05/2026 | 07534-90226 0226 | FPL | acct# 07534-90226 (01/06/26 - 02/05/26) | 909.84
| 03/06/2026 | 07534-90226 0326 | FPL | acct# 07534-90226 (02/05/26 - 02/06/26) | 872.38
| 04/06/2026 | 07534-90226 0426 | FPL | acct# 07534-90226 (03/06/26 - 04/06/26) | 885.82
| 05/06/2026 | 07534-90226 0526 | FPL | acct# 07534-90226 (04/06/26 - 05/06/26) | 888.69
| 06/05/2026 | 07534-90226 0626 | FPL | acct# 07534-90226 (05/06/26 - 06/05/26) | 939.17
| 07/07/2026 | 07534-90226 0726 | FPL | acct# 07534-90226 (06/05/26 - 07/07/26) | 1,026.21
| 08/06/2026 | 07534-90226 0826 | FPL | acct# 07534-90226 (07/07/26 - 08/06/26) | 1,036.66

Total 01-1608 ꞏ CH-Electricity
01-1609 ꞏ CH-Insurance (Prop & Liab)

10/01/2025

30007

Egis Insurance & Risk Advisors

policy # 100125024 09/25/25-10/1/26

10,435.57

19,945.00

Total 01-1609 ꞏ CH-Insurance (Prop & Liab) | | | | | 19,945.00

Date	Num	Name	Memo	Debit

01-1613 ꞏ CH-Janitorial Services/Supplies |
| 10/31/2025 | 10012025-HG | Great Cleaning Corp. | October 2025 cleaning service | 1,300.00
| 11/05/2025 | 11-025 | Great Cleaning Corp. | November 2025 cleaning supplies | 423.86
| 11/30/2025 | 11012025-HG | Great Cleaning Corp. | November 2025 cleaning service | 1,300.00
| 01/06/2026 | 12012025-HG | Great Cleaning Corp. | December 2025 cleaning service | 1,300.00
| 01/09/2026 | G-0126 | Great Cleaning Corp. | janitorial supplies | 414.89
| 02/03/2026 | 010126-HG | Great Cleaning Corp. | January cleaning service | 1,300.00
| 02/28/2026 | G-0326 | Great Cleaning Corp. | February supplies | 127.58
| 03/01/2026 | 030126-HG | Great Cleaning Corp. | March service | 1,300.00
| 03/04/2026 | 020126-HG | Great Cleaning Corp. | February service | 1,300.00
| 04/01/2026 | 040126-HG | Great Cleaning Corp. | April service | 1,300.00
| 04/24/2026 | G-0426 | Great Cleaning Corp. | April supplies | 687.88
| 05/19/2026 | G-0526 | Great Cleaning Corp. | May supplies | 130.15
| 05/31/2026 | 050126-HG | Great Cleaning Corp. | May cleaning service | 1,300.00
| 06/30/2026 | 060126-HG | Great Cleaning Corp. | June cleaning service | 1,300.00
| 07/31/2026 | 070126-HG | Great Cleaning Corp. | July cleaning service | 1,300.00
| 08/01/2026 | 080126-HG | Great Cleaning Corp. | August cleaning service | 1,300.00
Total 01-1613 ꞏ CH-Janitorial Services/Supplies | | | | | 16,084.36

Date	Num	Name	Memo	Debit

01-1615 ꞏ CH-Landscape Mnt (mulch-plants) | | | | |
| 10/01/2025 | 85655 | Turf Management | lawn maintenance October | 1,212.20
| 10/01/2025 | 85655 | Turf Management | trash pick up | 158.70
| 11/03/2025 | 85690 | Turf Management | lawn maintenance November | 1,212.20
| 11/03/2025 | 85690 | Turf Management | trash pick up | 158.70
| 12/02/2025 | 85736 | Turf Management | lawn maintenance December | 1,212.20
| 12/02/2025 | 85736 | Turf Management | trash pick up | 158.70
| 01/05/2026 | 85777 | Turf Management | lawn maintenance January | 1,212.20
| 01/05/2026 | 85777 | Turf Management | trash pick up | 158.70
| 02/02/2026 | 85814 | Turf Management | lawn maintenance February | 1,212.20
| 02/02/2026 | 85814 | Turf Management | trash pick up | 158.70
| 03/02/2026 | 85840 | Turf Management | trash pick up | 158.70
| 03/02/2026 | 85840 | Turf Management | lawn maintenance March | 1,212.20
| 04/01/2026 | 85874 | Turf Management | Lawn Maintenance Clubhouse April | 1,212.20
| 04/01/2026 | 85874 | Turf Management | Trash Disposal | 158.70
| 05/01/2026 | 85909 | Turf Management | Lawn Maintenance Clubhouse | 1,212.20
| 05/01/2026 | 85909 | Turf Management | Trash pick up | 158.70
| 06/01/2026 | 85955 | Turf Management | Lawn Maintenance Clubhouse | 1,212.20
| 06/01/2026 | 85955 | Turf Management | Trash Disposal | 158.70
| 06/10/2026 | 85977 | Turf Management | Hurricane tree trimming preparation at pool/clubhouse. | 3,550.00
| 06/29/2026 | 86008 | Turf Management | mulch at two playgrounds | 4,200.00
| 07/01/2026 | 85990 | Turf Management | Trash Disposal | 158.70
| 07/01/2026 | 85990 | Turf Management | Lawn Maintenance Clubhouse | 1,212.20
| 08/01/2026 | 86035 | Turf Management | Lawn Maintenance Clubhouse | 1,212.20
| 08/01/2026 | 86035 | Turf Management | Trash Disposal | 158.70
Total 01-1615 ꞏ CH-Landscape Mnt (mulch-plants) | | | | | 22,829.90

| Date | | Num | | Name | | Memo | | Debit
01-1617 ꞏ CH-Management fees | | | | | | | | |
| 10/01/2025 | | MGT-100125-104 | | Castle Management LLC | | management fee Oct 2025 | | 1,185.99
| 11/01/2025 | | MGT-110125-106 | | Castle Management LLC | | contract management November 2025 | | 1,185.99
| 12/01/2025 | | MGT-120125-106 | | Castle Management LLC | | contract management | | 1,185.99
| 01/01/2026 | | MGT-010126-106 | | Castle Management LLC | | contract management January 2025 | | 1,185.99
| 02/01/2026 | | MGT-020126-106 | | Castle Management LLC | | contract management February | | 1,185.99
| 03/01/2026 | | MGT-030126-106 | | Castle Management LLC | | Contract Management | | 1,185.99
| 04/01/2026 | | MGT-040126-105 | | Castle Management LLC | | Contract Management | | 1,185.99
| 05/01/2026 | | MGT-050126-104 | | Castle Management LLC | | Contract Management | | 1,185.99
| 06/01/2026 | | MGT-060126-104 | | Castle Management LLC | | contract management June 2026 | | 1,185.99
| 07/01/2026 | | MGT-070126-104 | | Castle Management LLC | | contract management | | 1,185.99
| 08/01/2026 | | MGT-080126-103 | | Castle Management LLC | | contract management | | 1,185.99
Total 01-1617 ꞏ CH-Management fees | | | | | | | | | 13,045.89
01-1619 ꞏ CH-Office Supplies | | | | | | | | |
| 12/02/2025 | | 1JRV-L9H3-CLRG | | Amazon Capital Services | | 2 folding tables | | 117.06
| 12/27/2025 | | 1CYY-RMLV-LLPQ | | Amazon Capital Services | | printer paper | | 45.87
| 12/27/2025 | | 1VXQ-9TFW-NLFF | | Amazon Capital Services | | key fobs, TV remote control | | 168.52
| 01/02/2026 | | 1T3X-W7RF-9HHQ | | Amazon Capital Services | | Purell hand wipes | | 181.80
| 04/24/2026 | | 1GYT-XHMN-D73X | | Amazon Capital Services | | Purell hand sanitizing wipes | | 199.64
| 07/29/2026 | | 1MF7-CHJK-9V6R | | Amazon Capital Services | | Purell hand sanitizing wipes & key fobs | | 299.09
Total 01-1619 ꞏ CH-Office Supplies | | | | | | | | | 1,011.98

| Date | | Num | | Name | | Memo | | Debit
01-1620 ꞏ CH-Payroll club staff | | | | | | | | |
| 10/10/2025 | | PREIM10-17-25-332 | | Castle Management LLC | | payroll 9/27/25 - 10/10/2025 | | 2,497.83
| 10/24/2025 | | PREIM10-31-25-177 | | Castle Management LLC | | payroll 10/11/25 - 10/24/25 | | 2,497.82
| 11/21/2025 | | PREIM11-28-25-333 | | Castle Management LLC | | payroll 11/08/25 - 11/21/25 | | 2,497.82
| 12/12/2025 | | PREIM12-12-25-340 | | Castle Management LLC | | payroll 11/22/25 - 12/05/25 | | 2,482.95
| 12/26/2025 | | PREIM12-26-25-332 | | Castle Management LLC | | payroll 12/06/25 - 12/19/25 | | 2,482.96
| 01/02/2026 | | PREIM01-09-26-027 | | Castle Management LLC | | payroll 12/20/25 - 1/02/26 | | 2,607.20
| 01/23/2026 | | PREIM01-23-26-173 | | Castle Management LLC | | payroll 01/03/26 - 01/16/26 | | 2,607.20
| 01/30/2026 | | PREIM02-06-26-193 | | Castle Management LLC | | payroll 01/17/26 - 01/30/26 | | 2,607.20
| 02/13/2026 | | PREIM02-20-26-339 | | Castle Management LLC | | payroll 01/31/26 - 02/13/26 | | 2,607.20
| 02/27/2026 | | PREIM03-06-26-336 | | Castle Management LLC | | payroll 02/14/26 - 02/27/26 | | 2,482.96
| 03/13/2026 | | PREIM03-20-26-195 | | Castle Management LLC | | payroll 02/28/26 - 03/13/26 | | 2,607.20
| 03/27/2026 | | PREIM04-03-26-169 | | Castle Management LLC | | payroll 03/14/26 - 03/27/26 | | 2,607.20
| 04/10/2026 | | PREIM04-17-26-171 | | Castle Management LLC | | payroll 03/28/26 - 04/10/26 | | 2,607.20
| 04/24/2026 | | PREIM05-01-26-492 | | Castle Management LLC | | payroll 04/11/26 - 04/24/26 | | 2,607.20
| 05/15/2026 | | PREIM05-15-26-198 | | Castle Management LLC | | payroll 04/25/26 - 05/08/26 | | 2,607.20
| 06/01/2026 | | PREIM05-29-26-177 | | Castle Management LLC | | payroll 05/09/26 - 05/22/26 | | 2,607.20
| 06/12/2026 | | PREIM06-12-26-170 | | Castle Management LLC | | payroll 05/23/26 - 06/05/26 | | 2,607.20
| 06/26/2026 | | PREIM06-26-26-336 | | Castle Management LLC | | payroll 06/06/26 - 06/19/26 | | 2,607.20
| 07/10/2026 | | PREIM07-10-26-328 | | Castle Management LLC | | payroll 06/20/26 - 07/03/26 | | 2,607.20
| 07/24/2026 | | PREIM07-24-26-326 | | Castle Management LLC | | payroll 07/04/26 - 07/17/26 | | 2,607.20
| 07/31/2026 | | PREIM08-07-26-321 | | Castle Management LLC | | payroll 07/18/26 - 07/31/26 | | 2,607.20
| 08/21/2026 | | PREIM08-21-26-324 | | Castle Management LLC | | payroll 08/01/26 - 08/14/26 | | 2,607.20
Total 01-1620 ꞏ CH-Payroll club staff | | | | | | | | | 56,657.54
01-1621 ꞏ CH-Pest Control | | | | | | | | |
| 10/13/2025 | | 9943 | | Rodi Pest Control LLC | | pest control | | 65.00
| 11/10/2025 | | 10243 | | Rodi Pest Control LLC | | pest control | | 65.00
| 12/08/2025 | | 10458 | | Rodi Pest Control LLC | | pest control | | 65.00
| 01/12/2026 | | 10656 | | Rodi Pest Control LLC | | pest control | | 65.00
| 02/09/2026 | | 10848 | | Rodi Pest Control LLC | | pest control | | 65.00
| 03/09/2026 | | 11061 | | Rodi Pest Control LLC | | pest control | | 65.00
| 04/09/2026 | | 11246 | | Rodi Pest Control LLC | | pest control | | 65.00
| 05/11/2026 | | 11537 | | Rodi Pest Control LLC | | pest control | | 65.00
| 06/08/2026 | | 11820 | | Rodi Pest Control LLC | | pest control | | 65.00
| 07/13/2026 | | 12114 | | Rodi Pest Control LLC | | pest control | | 65.00
| 08/10/2026 | | 12490 | | Rodi Pest Control LLC | | pest control | | 65.00
Total 01-1621 ꞏ CH-Pest Control | | | | | | | | | 715.00

Date	Num	Name	Memo	Debit

01-1622 ꞏ CH-Pool & Spa Maintenance |
| 10/01/2025 | 727813 | American Pool Service | Month of Service - 10/01/25 - 10/31/25 | 1,200.00
| 10/03/2025 | 722530 | American Pool Service | replace 8 plastic handrails and ladders escutheons | 654.60
| 10/16/2025 | 728081 | American Pool Service | install new feeder | 812.50
| 10/16/2025 | 728071 | American Pool Service | spa motor | 1,061.60
| 10/30/2025 | WF-001686 | Waterflow Irrigation Inc | yearly backflow testing | 450.00
| 11/01/2025 | 731181 | American Pool Service | monthly service November | 1,200.00
| 12/01/2025 | 733990 | American Pool Service | monthly service December | 1,200.00
| 01/01/2026 | 737450 | American Pool Service | monthly service January | 1,260.00
| 01/09/2026 | 736977 | American Pool Service | extra service - "code brown" in pool | 190.00
| 01/09/2026 | 736826 | American Pool Service | one test kit | 173.50
| 01/22/2026 | 13-60-1722545 | Florida Dept of Health-Miami Dade County | pool permit 13-60-1722545 | 584.00
| 02/01/2026 | 740133 | American Pool Service | monthly service February 2026 | 1,200.00
| 02/09/2026 | 13-60-1722547 | Florida Dept of Health-Miami Dade County | spa permit 13-60-1722547 | 84.00
| 02/18/2026 | 741638 | American Pool Service | semi annual balancing chemicals | 420.00
| 03/01/2026 | 743830 | American Pool Service | monthly service February 2026 | 1,200.00
| 03/20/2026 | 741056 | American Pool Service | replace pool autofill | 679.00
| 03/25/2026 | 1PJJ-QPGK-RK4G | Amazon Capital Services | compliance signs and safety signs | 41.78
| 04/01/2026 | 802968 | American Pool Service | April service | 1,200.00
| 04/15/2026 | 803335 | American Pool Service | spa pump replacement | 2,413.25
| 04/15/2026 | 801205 | American Pool Service | spa impeller replacement | 844.30
| 04/30/2026 | 803700 | American Pool Service | spa probe replacement | 1,296.85
| 05/01/2026 | 806334 | American Pool Service | monthly service May 2026 | 1,200.00
| 06/01/2026 | 810136 | American Pool Service | monthly service June 2026 | 1,200.00
| 06/24/2026 | 805337 | American Pool Service | replacement of 2 Pentair filters | 1,503.30
| 06/30/2026 | 13-BID-8530460 | Florida Dept of Health-Miami Dade County | pool permit 13-60-1722547 | 275.00
| 07/01/2026 | 813312 | American Pool Service | monthly service July 2026 | 1,200.00
| 07/04/2026 | 806748 | American Pool Service | repairs to main pool | 3,764.80
| 07/30/2026 | 809611 | American Pool Service | chemicals and code brown emergency service | 230.00
| 08/01/2026 | 817987 | American Pool Service | Month of Service - 08/01/26 - 08/31/26 | 1,200.00
Total 01-1622 ꞏ CH-Pool & Spa Maintenance | | | | | 28,738.48

Date	Num	Name	Memo	Debit

01-1626 ꞏ CH-Repairs & Maintenance | | | | |
| 10/27/2025 | 3365 | Redes Telecom LLC | emergency repair of access control system | 485.59
| 12/24/2025 | 2281 | Elite Property Service & Painting Corp | pressure wash sidewalks, fence, and playground, paint repairs | 4,800.00
| 12/24/2025 | 2280 | Elite Property Service & Painting Corp | pressure wash, repair column caps, paint | 2,600.00
| 01/14/2026 | 4296 | Industrial Shadeports Inc | replacement of shade cover | 1,800.00
| 01/27/2026 | 1WQP-9W91-19PQ | Amazon Capital Services | Replacement for Sloan Valve Company, piston assembly | 179.33
| 02/05/2026 | 1PPM-6NF3-HTNW | Amazon Capital Services | refrigerator water filter | 56.94
| 06/16/2026 | 32149767 | Action Roofing LLC | deposit on roof repairs | 3,987.50
Total 01-1626 ꞏ CH-Repairs & Maintenance | | | | | 13,909.36
01-1630 ꞏ CH-Water & Sewer | | | | |
| 12/09/2025 | 3456615209 | Miami-Dade Water and Sewer Department 345 | water 09/04/25 - 12/09/25 | 36.77
| 12/09/2025 | 5883452839 | Miami-Dade Water and Sewer Department 588 | water 09/04/25 - 12/09/25 | 484.50
| 03/11/2026 | 3456615209 | Miami-Dade Water and Sewer Department 345 | water 12/9/26 - 03/11/26 | 37.39
| 03/11/2026 | 5883452839 | Miami-Dade Water and Sewer Department 588 | water 12/9/25 - 3/11/26 | 1,116.85
| 06/05/2026 | 5883452839 | Miami-Dade Water and Sewer Department 588 | water 03/11/26 - 6/05/26 | 536.51
| 06/09/2026 | 3456615209 | Miami-Dade Water and Sewer Department 345 | water 03/11/26 - 06/09/26 | 37.39
Total 01-1630 ꞏ CH-Water & Sewer | | | | | 2,249.41
01-1632 ꞏ CH-Computer Equipment/Services | | | | |
| 11/01/2025 | 2025-2304 | NDSI Group Inc | remote monitoring quarterly | 48.00
| 02/01/2026 | 2026-1084 | NDSI Group Inc | remote monitoring quarterly | 48.00
Total 01-1632 ꞏ CH-Computer Equipment/Services | | | | | 96.00
01-1633 ꞏ CH-Security | | | | |
| 10/07/2025 | 36274 | Regions Security | Security Officer Services September 2025 | 2,314.47
| 10/15/2025 | 36357 | Regions Security | Security Officer Services August 2025 | 155.16
| 11/06/2025 | 36522 | Regions Security | Security Officer Services October 2025 | 310.32
| 11/06/2025 | 36521 | Regions Security | Security Officer Services October 2025 | 2,068.80
| 11/30/2025 | 36871 | Regions Security | Security Officer Services November 2025 | 103.44
| 03/31/2026 | 38827 | Regions Security | Security Officer Services March 2026 | 1,422.30
| 07/03/2026 | 38653 | Regions Security | Security Officer Services June 2026 | 2,767.02
| 07/12/2026 | 38980 | Regions Security | Security Officer Services June 29 - July 12, 2026 | 1,163.70
| 07/31/2026 | 38981 | Regions Security | Security Officer Services July 13 - 26, 2026 | 1,267.14
| 08/09/2026 | 39016 | Regions Security | Security Officer Services 7/27/26 - 08/09/26 | 1,034.40
| 08/28/2026 | 39084 | Regions Security | Security Officer Services 08/10/26 - 08/23/26 | 1,034.40
Total 01-1633 ꞏ CH-Security | | | | | 13,641.15

Date	Num	Name	Memo	Debit

01-1634 ꞏ CH Oversight & Financial Mgmt | 10/31/2025 | 2025-1380 | Special District Services, Inc. | Clubhouse oversight/Financial Management | 500.00
| 11/30/2025 | 2025-1505 | Special District Services, Inc. | Clubhouse oversight/Financial Management | 500.00
| 12/31/2025 | 2025-1647 | Special District Services, Inc. | Clubhouse oversight/Financial Management | 500.00
| 01/31/2026 | 2026-1782 | Special District Services, Inc. | Clubhouse oversight/Financial Management | 500.00
| 02/28/2026 | 2026-1902 | Special District Services, Inc. | Clubhouse Oversight/Financial Management - monthly | 500.00
| 03/31/2026 | 2026-2022 | Special District Services, Inc. | Clubhouse Oversight/Financial Management - monthly | 500.00
| 04/30/2026 | 2026-2142 | Special District Services, Inc. | Clubhouse Oversight/Financial Management - monthly | 500.00
| 05/31/2026 | 2026-2294 | Special District Services, Inc. | Clubhouse Oversight/Financial Management - monthly | 500.00
| 06/30/2026 | 2026-2414 | Special District Services, Inc. | Clubhouse Oversight/Financial Management - monthly | 500.00
| 07/31/2026 | 2026-2534 | Special District Services, Inc. | Clubhouse Oversight/Financial Management - monthly | 500.00
| 08/31/2026 | 2026-2660 | Special District Services, Inc. | Clubhouse Oversight/Financial Management - monthly | 500.00

Total 01-1634 ꞏ CH Oversight & Financial Mgmt
01-1639 ꞏ CH - Club Staff Health Insuranc

10/31/2025

INS-1025-062

Castle Management LLC

insurance reimbursement October 2025

5,500.00

357.50

| 11/30/2025 | INS-1125-064 | Castle Management LLC | insurance reimbursement November 2025 | 357.50
| 12/31/2025 | INS-1225-066 | Castle Management LLC | insurance Reimbursement | 357.50

Total 01-1639 ꞏ CH - Club Staff Health Insuranc
01-1644 ꞏ Gym Equipt Maint Reserve

10/30/2025

SO111019

Fitnessmith

deposit on new elliptical machine

1,072.50

4,375.39

| 10/30/2025 | SO111019 | Fitnessmith | final payment on new elliptical machine | 4,375.38
Total 01-1644 ꞏ Gym Equipt Maint Reserve | | | | | 8,750.77
Total Clubhouse Expenditures | | | | | 226,152.34

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Owner/Agent

Neil Gates

President

Page 77

Alvarez Engineers, Inc.
FL Certificate of Authorization No. 7538 8935 NW 35 Lane, Suite 101, Doral, FL 33172
Telephone (305) 640-1345 Email: Alvarez@Alvarezeng.com

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VII

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