Wynnmere East Community Development District

Board of Supervisors’ Meeting
August 11, 2026

District Office:
2700 S. Falkenburg Road Suite 2745
Riverview, FL 33578
813.533-2950

Wynnmereeastcdd.com

WYNNMERE EAST COMMUNITY DEVELOPMENT DISTRICT
Southshore Regional Library, 15816 Beth Shields Way, Ruskin, Florida 33573
www.wynnmereeastcdd.com

District Board of Supervisors	Fluffy Cazalas	Chair	
	Travis Elijah	Vice Chair	
	Shawn Fitzgerald Mona Lewis Vacant	Assistant Secretary	
		Assistant Secretary	
		Assistant Secretary	
District Manager	Rachel Welborn	Rizzetta & Company, Inc.	
District Counsel	Whitney Sousa	Straley, Robin & Vericker	
District Engineer	Charles Reed	Johnson Engineering	

All Cellular phones and pagers must be turned off while in the meeting room.

The Audience Comment portion of the agenda is where individuals may make comments on matters that concern the District. Individuals are limited to a total of three
(3) minutes to make comments during this time.
Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this meeting/hearing/workshop is asked to advise the District Office at least forty-eight (48) hours before the meeting/hearing/workshop by contacting the District Manager at (813) 533-2950. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-8771 (TTY) 1-800-955-8770 (Voice), who can aid you in contacting the District Office.

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

WYNNMERE EAST COMMUNITY DEVELOPMENT DISTRICT

District Office – Riverview, Florida (813) 533-2950
Mailing Address – 3434 Colwell Avenue Suite 200, Tampa, Florida 33614 www.wynnmereeastcdd.com
Board of Supervisors	August 3, 2026
Wynnmere East Community Development District
FINAL AGENDA
Dear Board Members:

The Public Hearing and regular meetings of the Board of Supervisors of the Wynnmere East Community Development District will be held on Tuesday, August 11, 2026, at 6:00 p.m., at the Rizzetta & Company, located at 2700 S. Falkenburg Rd. Ste 2745, Riverview, Florida 33578. The following is the agenda for the meeting:

CALL TO ORDER/ROLL CALL
AUDIENCE COMMENTS ON AGENDA ITEMS
STAFF REPORTS
District Counsel
District Engineer
District Manager
Presentation of District Manager’s Report	Tab 1
BUSINESS ITEMS
Public Hearing on Fiscal Year 2026/2027 Final Budget & Levying O&M Assessments
Consideration of Resolution 2026-05; Approving Fiscal Year
2026/2027 Final Budget	Tab 2
Consideration of Resolution 2026-06; Levying & Imposing Special Assessments	Tab 3
Consideration of Resolution 2026-07; Approving Fiscal Year
2026/2027 Meeting Schedule	Tab 4
Consideration of Trash Removal and Dog Station Service Proposal	Tab 5
Review of LLS Tax Solution 2026 Annual Arbitrage Rebate Report	Tab 6
Consideration of LLS Tax Solution Arbitrage Services Engagement
Letter for Fiscal Year 2027, 2028, and 2029	Tab 7
Acceptance of Fiscal Year 2025-2026 District Goals and Objectives Performance Measures and Standards Annual Reporting Form	Tab 8
BUSINESS ADMINISTRATION
Consideration of Minutes of the Board of Supervisors Regular Meeting
Minutes of April 29, 2026	Tab 9
Ratification of Operation & Maintenance Expenditures for April
and May of 2026	Tab 10
Consideration of Financial Statements from April through June 2026	Tab 11
Acceptance of Financial Audit Report for Fiscal Year 2025	Tab 12
Ratification of Crosspoint Irrigation Controller Box Proposal	Tab 13
SUPERVISOR REQUESTS
ADJOURNMENT

We look forward to seeing you at the meeting. In the meantime, if you have any questions, please do not hesitate to call us at (813) 533-2950.

Sincerely,
Rachel Welborn
District Manager

Tab 1

UPCOMING DATES TO REMEMBER

Next Meeting: October 2026

District Manager’s Report	
August 11
2026	

W Y N N M E R E

FINANCIAL SUMMARY		6/30/2026	
General Fund Cash & Investment Balance:		$241,750	
Debt Service Fund Investment Balance:		
$487,146	

Total Cash and Investment Balances:		
$728,896	
General Fund Expense Variance:	$42,744	Under Budget	

E A S T

C D D

Tab 2

RESOLUTION 2026-05

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WYNNMERE EAST COMMUNITY DEVELOPMENT DISTRICT ADOPTING A BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2026, AND ENDING SEPTEMBER 30, 2027; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager submitted, prior to June 15th, to the Board of Supervisors (“Board”) of the Wynnmere East Community Development District (“District”) a proposed budget for the next ensuing budget year (“Proposed Budget”), along with an explanatory and complete financial plan for each fund, pursuant to the provisions of Sections 189.016(3) and 190.008(2)(a), Florida Statutes;

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

WHEREAS, the Board held a duly noticed public hearing pursuant to Section 190.008(2)(a), Florida Statutes;

WHEREAS, the District Manager posted the Proposed Budget on the District’s website at least 2 days before the public hearing pursuant to Section 189.016(4), Florida Statutes;

WHEREAS, the Board is required to adopt a resolution approving a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year pursuant to Section 190.008(2)(a), Florida Statutes; and

WHEREAS, the Proposed Budget projects the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD:
Section 1. Budget.
That the Board has reviewed the Proposed Budget, a copy of which is on file with the office of the District Manager and at the District’s records office, and hereby approves certain amendments thereto, as shown below.

That the Proposed Budget as amended by the Board attached hereto as Exhibit A, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes, and incorporated herein by reference; provided, however, that the comparative figures contained in the adopted budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures for fiscal year 2025-2026 and/or revised projections for fiscal year 2026-2027.

That the adopted budget, as amended, shall be maintained in the office of the District Manager and at the District’s records office and identified as “The Budget for the

Wynnmere East Community Development District for the Fiscal Year Beginning October 1, 2026, and Ending September 30, 2027.”

The final adopted budget shall be posted by the District Manager on the District’s website within 30 days after adoption pursuant to Section 189.016(4), Florida Statutes.

Section 2. Appropriations. There is hereby appropriated out of the revenues of the District (the sources of the revenues will be provided for in a separate resolution), for the fiscal year beginning October 1, 2026, and ending September 30, 2027, the sum of $	, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:

Total General Fund	$	

Total Debt Service Funds	$	

Total All Funds*	$	

*Not inclusive of any collection costs or early payment discounts.

Section 3. Budget Amendments. Pursuant to Section 189.016(6), Florida Statutes, the District at any time within the fiscal year or within 60 days following the end of the fiscal year may amend its budget for that fiscal year as follows:

The Board may authorize an increase or decrease in line item appropriations within a fund by motion recorded in the minutes if the total appropriations of the fund do not increase.

The District Manager or Treasurer may authorize an increase or decrease in line item appropriations within a fund if the total appropriations of the fund do not increase and if the aggregate change in the original appropriation item does not exceed $10,000 or 10% of the original appropriation.
Any other budget amendments shall be adopted by resolution and be consistent with Florida law. This includes increasing any appropriation item and/or fund to reflect receipt of any additional unbudgeted monies and making the corresponding change to appropriations or the unappropriated balance.

The District Manager or Treasurer must establish administrative procedures to ensure that any budget amendments are in compliance with this section and Section 189.016, Florida Statutes, among other applicable laws. Among other procedures, the District Manager or Treasurer must ensure that any amendments to budget(s) under subparagraph c. above are posted on the District’s website within 5 days after adoption pursuant to Section 189.016(7), Florida Statutes.

Section 4. Effective Date. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board.

Passed and Adopted on August 11, 2026.

Attested By:

Print Name:	
Secretary/Assistant Secretary	Wynnmere East
Community Development District

Print Name:	
Chair/Vice Chair of the Board of Supervisors	

Exhibit A: FY 2026-2027 Adopted Budget

Wynnmere East
Community Development District
www.wynnmereeastcdd.com

Approved Proposed Budget
for Fiscal Year 2026/2027

Table of Contents

General Fund Fiscal Year 2026/2027

Debt Service Fund Budget for Fiscal Year 2026/2027

O&M and Debt Service Assessment Schedule for Fiscal Year 2026-2027

O&M and Debt Assessment Schedule Fiscal Year 2026-2027

Page
3
6

7

8

Professionals in Community Management

Proposed Budget
Wynnmere East Community Development District
General Fund Fiscal Year 2026/2027	
	
Chart of Accounts Classification	
Actual YTD through 03/31/26	
Projected Annual Totals 2025/2026	
Annual Budget for 2025/2026	Projected Budget variance for 2025/2026	
Budget for 2026/2027	Budget Increase (Decrease) vs 2025/2026		
1									
2	ASSESSMENT REVENUES								
3									
4	Special Assessments								
5	Tax Roll*	$	246,700	$	246,700	$	246,477	$	223	$	265,652	$	19,175		
6									
7	Assessment Revenue Subtotal	$	246,700	$	246,700	$	246,477	$	223	$	265,652	$	19,175	
8									
9	OTHER REVENUES								
10									
11	Balance Forward from Prior Year	$	-	$	-	$	-	$	-	$	-	$	-		
12	Interest Earnings	$	1,041	$	2,082	$	-	$	2,082	$	-	$	-		
13									
14	Other Revenue Subtotal	$	1,041	$	2,082	$	-	$	2,082	$	-	$	-	
15								
16	TOTAL REVENUES	$	247,741	$	248,782	$	246,477	$	2,305	$	265,652	$	19,175	
17									
18	EXPENDITURES - ADMINISTRATIVE								
19									
20	Legislative								
21	Supervisor Fees	$	400	$	1,600	$	4,800	$	3,200	$	4,000	$	(800)		
22	Financial & Administrative								
23	Arbitrage Rebate Calculation	$	-	$	500	$	500	$	-	$	500	$	-		

Proposed Budget
Wynnmere East Community Development District
General Fund Fiscal Year 2026/2027	
	
Chart of Accounts Classification	
Actual YTD through 03/31/26	
Projected Annual Totals 2025/2026	
Annual Budget for 2025/2026	Projected Budget variance for 2025/2026	
Budget for 2026/2027	Budget Increase (Decrease) vs 2025/2026		
24	Assessment Roll	$	3,090	$	3,090	$	3,090	$	-	$	3,183	$	93		
25	Auditing Services	$	3,600	$	3,600	$	4,800	$	1,200	$	4,800	$	-		
26	Disclosure Report	$	416	$	832	$	1,000	$	168	$	1,000	$	-		
27	District Engineer	$	-	$	5,000	$	5,000	$	-	$	5,000	$	-		
28	District Management	$	15,972	$	31,944	$	38,110	$	6,166	$	39,253	$	1,143		
29	Dues, Licenses & Fees	$	175	$	350	$	500	$	150	$	500	$	-		
30	Legal Advertising	$	61	$	122	$	2,500	$	2,378	$	2,500	$	-		
31	Miscellaneous Fees	$	-	$	1,500	$	1,500	$	-	$	1,500	$	-		
32	Miscellaneous Mailings	$	-	$	1,500	$	1,500	$	-	$	1,500	$	-		
33	Public Officials Liability Insurance	$	3,636	$	3,636	$	3,859	$	223	$	4,000	$	141		
34	Trustees Fees	$	1,913	$	4,000	$	4,000	$	-	$	4,000	$	-		
35	Website Hosting, Maintenance, Backup	$	2,150	$	4,300	$	2,800	$	(1,500)	$	2,800	$	-		
36	Legal Counsel								
37	District Counsel	$	1,452	$	12,904	$	15,000	$	2,096	$	15,000	$	-		
38									
39	Administrative Subtotal	$	32,865	$	74,878	$	88,959	$	14,081	$	89,536	$	577	
40									
41	EXPENDITURES - FIELD OPERATIONS								
42									
43	Electric Utility Services								
44	Utility Services	$	18,615	$	40,000	$	40,000	$	1	$	40,000	$	-		
45	Stormwater Control								
46	Aquatic Maintenance	$	4,058	$	8,116	$	6,000	$	(2,116)	$	8,500	$	2,500		

Proposed Budget
Wynnmere East Community Development District
General Fund Fiscal Year 2026/2027	
	
Chart of Accounts Classification	
Actual YTD through 03/31/26	
Projected Annual Totals 2025/2026	
Annual Budget for 2025/2026	Projected Budget variance for 2025/2026	
Budget for 2026/2027	Budget Increase (Decrease) vs 2025/2026		
47	Other Physical Environment								
48	General Liability Insurance	$	4,446	$	4,446	$	4,718	$	272	$	4,891	$	173		
49	Irrigation Maintenance	$	-	$	5,000	$	5,000	$	-	$	5,000	$	-		
50	Landscape Maintenance	$	31,698	$	63,396	$	58,000	$	(5,396)	$	68,000	$	10,000		
51	Landscape Replacement Plants, Shrubs, Trees	$	-	$	4,500	$	3,500	$	(1,000)	$	7,800	$	4,300		
52	Property Insurance	$	2,553	$	5,300	$	5,300	$	-	$	2,425	$	(2,875)		
53	Contingency								
54	Hurricane Related Expenses	$	-	$	15,000	$	15,000	$	-	$	15,000	$	-		
55	Miscellaneous Contingency	$	350	$	20,000	$	20,000	$	-	$	24,500	$	4,500		
56									
57	Field Operations Subtotal	$	61,720	$	165,758	$	157,518	$	(8,240)	$	176,116	$	18,598	
58								
59	TOTAL EXPENDITURES	$	94,585	$	240,636	$	246,477	$	5,841	$	265,652	$	19,175	
60								
61	EXCESS OF REVENUES OVER EXPENDITURES	$	153,156	$	8,146	$	-	$	8,146	$	-	$	-	
62								

Wynnmere East Community Development District Debt Service
Fiscal Year 2026/2027	

Chart of Accounts Classification	
Series 2016	
Budget for 2026/2027	
			
REVENUES			
Special Assessments			
Net Special Assessments (1)	$383,424.56	$383,424.56	
			
TOTAL REVENUES	$383,424.56	$383,424.56	

EXPENDITURES			
Administrative			
Debt Service Obligation	$383,424.56	$383,424.56	
Administrative Subtotal	$383,424.56	$383,424.56	
			
TOTAL EXPENDITURES	$383,424.56	$383,424.56	
			
EXCESS OF REVENUES OVER EXPENDITURES	$0.00	$0.00	

Hillsborough County Collection Costs (2%) and Early Payment Discounts (4%):	6.0%

$407,898.47

GROSS ASSESSMENTS

Notes:	
Tax Roll Collection Costs for Hillsborough County are 6.0% of Tax Roll. Budgeted net of tax roll assessments. See Assessment Table.	

(1) Maximum Annual Debt Service less Prepaid Assessments received.

WYNNMERE EAST COMMUNITY DEVELOPMENT DISTRICT
FISCAL YEAR 2026/2027 O&M & DEBT SERVICE ASSESSMENT SCHEDULE

2026/2027 Total:

Total Difference:

$19,175.00

	Total	

Per Unit Annual Assessment Comparison
2025/2026	2026/2027	
$1,303.19	$1,303.19
$829.78	$894.33	
$2,132.97	$2,197.52	

Proposed Increase / Decrease
$	%	
$0.00	0.00%
$64.55	7.78%	
$64.55	3.03%	

Single Family	Series 2016 Debt Service	
	Operations/Maintenance	

		

		

Lot Size	Assessment Breakdown	

2026/2027 O&M Budget:		
Collection Costs:	2%	
Early Payment Discounts:	4%	

	
$265,652.00	
$5,652.17	
$11,304.34	

	
2025/2026 O&M Budget:	
2026/2027 O&M Budget:	

	
$246,477.00	
$265,652.00	

$282,608.51

WYNNMERE EAST COMMUNITY DEVELOPMENT DISTRICT
FISCAL YEAR 2026/2027 O&M AND DEBT SERVICE ASSESSMENT SCHEDULE

TOTAL O&M BUDGET		$265,652.00	
COLLECTION COSTS @	2%	$5,652.17	
EARLY PAYMENT DISCOUNT @	4%	$11,304.34	
TOTAL O&M ASSESSMENT	$282,608.51	

UNITS ASSESSED	

SERIES 2016
LOT SIZE	O&M	DEBT SERVICE (1)	
Single Family	316	313

Total Community		316	313		

ALLOCATION OF O&M ASSESSMENT	

EAU FACTOR	TOTAL EAU's	% TOTAL EAU's	TOTAL O&M BUDGET	
1.00	316.00	100.00%	$282,608.51	
	316.00	100.00%	$282,608.51	

PER LOT ANNUAL ASSESSMENT	

O&M	
SERIES 2016
DEBT SERVICE (2)	

TOTAL (3)	

$894.33	
$1,303.19	
$2,197.52	

$265,652.00

	

			

		

		

			

				

			

LESS: Hillsborough County Collection Costs (2%) and Early Payment Discounts (4%):	($16,956.51) Net Revenue to be Collected:

(1)	Reflects the number of total lots with Series 2016 debt outstanding.	

(2)	Annual debt service assessment per lot adopted in connection with the Series 2016 bond issue. Annual assessment includes principal, interest, Hillsborough County collection costs and early payment discounts.	

(3)	Annual assessment that will appear on November 2026 Hillsborough County property tax bill. Amount shown includes all applicable collection costs and early payment discounts (up to 4% if paid early).	

GENERAL FUND BUDGET ACCOUNT CATEGORY DESCRIPTION

The General Fund Budget Account Category Descriptions are subject to change at any time depending on its application to the District. Please note, not all General Fund Budget Account Category Descriptions are applicable to the District indicated above. Uses of the descriptions contained herein are intended for general reference.

REVENUES:

Tax Roll: The District levies Non-Ad Valorem Special Assessments on all of the assessable property within the District to pay for operating expenditures incurred during the Fiscal Year. The assessments may be collected in two ways. The first is by placing them on the County’s Tax Roll, to be collected with the County’s Annual Property Tax Billing. This method is only available to land properly platted within the time limits prescribed by the County.

Event Rental: The District may receive monies for event rentals for such things as weddings, birthday parties, etc.
Facilities Rentals: The District may receive monies for the rental of certain facilities by outside sources, for such items as office space, snack bar/restaurants etc.

EXPENDITURES – ADMINISTRATIVE:

Supervisor Fees: The District may compensate its supervisors within the appropriate statutory limits of
$200.00 maximum per meeting within an annual cap of $4,800.00 per supervisor.
Administrative Services: The District will incur expenditures for the day to today operation of District matters. These services include support for the District Management function, recording and preparation of meeting minutes, records retention and maintenance in accordance with Chapter 119, Florida Statutes, and the District’s adopted Rules of Procedure, preparation and delivery of agenda, overnight deliveries, facsimiles, and phone calls.

District Management: The District as required by statute, will contract with a firm to provide for the management and administration of the District’s day-to-day needs. These services include the conducting of board meetings, workshops, the overall administration of District functions, all required state, and local filings, preparation of the annual budget, purchasing, risk management, preparing various resolutions, and all other secretarial duties requested by the District throughout the year is also reflected in this amount.

District Engineer: The District’s engineer provides general engineering services to the District. Among these services are attendance at and preparation for monthly board meetings, review of construction invoices and all other engineering services requested by the district throughout the year.

Disclosure Report: The District is required to file quarterly and annual disclosure reports, as required in the District’s Trust Indenture, with the specified repositories. This is contracted out to a third party in compliance with the Trust Indenture.

Trustee’s Fees: The District will incur annual trustee’s fees upon the issuance of bonds for the oversight of the various accounts relating to the bond issues.
Assessment Roll: The District will contract with a firm to prepare, maintain and certify the assessment roll(s) and annually levy a non-ad Valorem assessment for operating and debt service expenses.

Financial & Revenue Collections: Services of the Collection Agent include all functions necessary for the timely billing and collection and reporting of District assessments in order to ensure adequate funds to meet the District’s debt service and operations and maintenance obligations. The Collection Agent also maintains and updates the District’s lien book(s) annually and provides for the release of liens on the property after the full collection of bond debt levied on particular properties.

Accounting Services: Services include the preparation and delivery of the District’s financial statements in accordance with Governmental Accounting Standards, accounts payable and accounts receivable functions, asset tracking, investment tracking, capital program administration and requisition processing, filing of annual reports required by the State of Florida and monitoring of trust account activity.

Auditing Services: The District is required annually to conduct an audit of its financial records by an Independent Certified Public Accounting firm, once it reaches certain revenue and expenditure levels, or has issued bonds and incurred debt.

Arbitrage Rebate Calculation: The District is required to calculate the interest earned from bond proceeds each year pursuant to the Internal Revenue Code of 1986. The Rebate Analyst is required to verify that the District has not received earnings higher than the yield of the bonds.

Public Officials Liability Insurance: The District will incur expenditures for public officials’ liability insurance for the Board and Staff.

Legal Advertising: The District will incur expenditures related to legal advertising. The items for which the District will advertise include, but are not limited to meeting schedules, special meeting notices, and public hearings, bidding etc. for the District based on statutory guidelines

Bank Fees: The District will incur bank service charges during the year.

Dues, Licenses & Fees: The District is required to pay an annual fee to the Department of Economic Opportunity, along with other items which may require licenses or permits, etc.
Miscellaneous Fees: The District could incur miscellaneous throughout the year, which may not fit into any standard categories.

Website Hosting, Maintenance and Email: The District may incur fees as they relate to the development and ongoing maintenance of its own website along with possible email services if requested.
District Counsel: The District’s legal counsel provides general legal services to the District. Among these services are attendance at and preparation for monthly board meetings, review of operating and maintenance contracts and all other legal services requested by the district throughout the year.

EXPENDITURES - FIELD OPERATIONS:

Security Services and Patrols: The District may wish to contract with a private company to provide security for the District.
Electric Utility Services: The District will incur electric utility expenditures for general purposes such as irrigation timers, lift station pumps, fountains, etc.

Street Lights: The District may have expenditures relating to street lights throughout the community. These may be restricted to main arterial roads or in some cases to all street lights within the District’s boundaries.
Utility - Recreation Facility: The District may budget separately for its recreation and or amenity electric separately.

Gas Utility Services: The District may incur gas utility expenditures related to district operations at its facilities such as pool heat etc.
Garbage - Recreation Facility: The District will incur expenditures related to the removal of garbage and solid waste.

Solid Waste Assessment Fee: The District may have an assessment levied by another local government for solid waste, etc.

Water-Sewer Utility Services: The District will incur water/sewer utility expenditures related to district operations.

Utility - Reclaimed: The District may incur expenses related to the use of reclaimed water for irrigation.

Aquatic Maintenance: Expenses related to the care and maintenance of the lakes and ponds for the control of nuisance plant and algae species.

Fountain Service Repairs & Maintenance: The District may incur expenses related to maintaining the fountains within throughout the Parks & Recreational areas

Lake/Pond Bank Maintenance: The District may incur expenditures to maintain lake banks, etc. for the ponds and lakes within the District’s boundaries, along with planting of beneficial aquatic plants, stocking of fish, mowing and landscaping of the banks as the District determines necessary.

Wetland Monitoring & Maintenance: The District may be required to provide for certain types of monitoring and maintenance activities for various wetlands and waterways by other governmental entities.

Mitigation Area Monitoring & Maintenance: The District may be required to provide for certain types of monitoring and maintenance activities for various mitigation areas by other governmental entities.

Aquatic Plant Replacement: The expenses related to replacing beneficial aquatic plants, which may or may not have been required by other governmental entities.

General Liability Insurance: The District will incur fees to insure items owned by the District for its general liability needs
Property Insurance: The District will incur fees to insure items owned by the District for its property needs

Entry and Walls Maintenance: The District will incur expenditures to maintain the entry monuments and the fencing.
Landscape Maintenance: The District will incur expenditures to maintain the rights-of-way, median strips, recreational facilities including pond banks, entryways, and similar planting areas within the District. These services include but are not limited to monthly landscape maintenance, fertilizer, pesticides, annuals, mulch, and irrigation repairs.

Irrigation Maintenance: The District will incur expenditures related to the maintenance of the irrigation systems.

Irrigation Repairs: The District will incur expenditures related to repairs of the irrigation systems.
Landscape Replacement: Expenditures related to replacement of turf, trees, shrubs etc.

Field Services: The District may contract for field management services to provide landscape maintenance oversight.

Miscellaneous Fees: The District may incur miscellaneous expenses that do not readily fit into defined categories in field operations.

Employees - Salaries: The District may incur expenses for employees/staff members needed for the recreational facilities such as Clubhouse Staff.
Management Contract: The District may contract with a firm to provide for the oversight of its recreation facilities.

Maintenance & Repair: The District may incur expenses to maintain its recreation facilities.

Facility Supplies: The District may have facilities that required various supplies to operate.
Telephone, Fax, Internet: The District may incur telephone, fax and internet expenses related to the recreational facilities.

Office Supplies: The District may have an office in its facilities which require various office related supplies.
Clubhouse - Facility Janitorial Service: Expenses related to the cleaning of the facility and related supplies.

Pool Service Contract: Expenses related to the maintenance of swimming pools and other water features.
Pool Repairs: Expenses related to the repair of swimming pools and other water features.

Security System Monitoring & Maintenance: The District may wish to install a security system for the clubhouse

Clubhouse Miscellaneous Expense: Expenses which may not fit into a defined category in this section of the budget
Athletic/Park Court/Field Repairs: Expense related to any facilities such as tennis, basketball etc.

Special Events: Expenses related to functions such as holiday events for the public enjoyment

Miscellaneous Fees: Monies collected and allocated for fees that the District could incur throughout the year, which may not fit into any standard categories.

Miscellaneous Contingency: Monies collected and allocated for expenses that the District could incur throughout the year, which may not fit into any standard categories.
Capital Outlay: Monies collected and allocated for various projects as they relate to public improvements.

RESERVE FUND BUDGET ACCOUNT CATEGORY DESCRIPTION

The Reserve Fund Budget Account Category Descriptions are subject to change at any time depending on its application to the District. Please note, not all Reserve Fund Budget Account Category Descriptions are applicable to the District indicated above. Uses of the descriptions contained herein are intended for general reference.

REVENUES:

Tax Roll: The District levies Non-Ad Valorem Special Assessments on all of the assessable property within the District to pay for operating expenditures incurred during the Fiscal Year. The assessments may be collected in two ways. The first is by placing them on the County’s Tax Roll, to be collected with the County’s Annual Property Tax Billing. This method is only available to land properly platted within the time limits prescribed by the County.

Off Roll: For lands not on the tax roll and that is by way of a direct bill from the District to the appropriate property owner.
Developer Contributions: The District may enter into a funding agreement and receive certain prescribed dollars from the Developer to off-set expenditures of the District.

Miscellaneous Revenues: The District may receive monies for the sale or provision of electronic access cards, entry decals etc.

EXPENDITURES:

Capital Reserve: Monies collected and allocated for the future repair and replacement of various capital improvements such as club facilities, swimming pools, athletic courts, roads, etc.
Capital Outlay: Monies collected and allocated for various projects as they relate to public improvements.

DEBT SERVICE FUND BUDGET ACCOUNT CATEGORY DESCRIPTION
The Debt Service Fund Budget Account Category Descriptions are subject to change at any time depending on its application to the District. Please note, not all Debt Service Fund Budget Account Category Descriptions are applicable to the District indicated above. Uses of the descriptions contained herein are intended for general reference.

REVENUES:

Special Assessments: The District may levy special assessments to repay the debt incurred by the sale of bonds to raise working capital for certain public improvements. The assessments may be collected in the same fashion as described in the Operations and Maintenance Assessments.

EXPENDITURES – ADMINISTRATIVE:

Bank Fees: The District may incur bank service charges during the year.

Debt Service Obligation: This would a combination of the principal and interest payment to satisfy the annual repayment of the bond issue debt.

Tab 3

RESOLUTION 2026-06

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WYNNMERE EAST COMMUNITY DEVELOPMENT DISTRICT IMPOSING ANNUALLY RECURRING OPERATIONS AND MAINTENANCE NON-AD VALOREM SPECIAL ASSESSMENTS; PROVIDING FOR COLLECTION AND ENFORCEMENT OF ALL DISTRICT SPECIAL ASSESSMENTS; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENT OF THE ASSESSMENT ROLL; PROVIDING FOR CHALLENGES AND PROCEDURAL IRREGULARITIES; PROVIDING FOR SEVERABILITY; PROVIDING FOR AN EFFECTIVE DATE.

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

WHEREAS, the District is located in Hillsborough County, Florida (“County”);

WHEREAS, the Board of Supervisors of the District (“Board”) hereby determines to undertake various activities described in the District’s adopted budget for fiscal year 2026-2027 attached hereto as Exhibit A (“FY 2026-2027 Budget”) and incorporated as a material part of this Resolution by this reference;

WHEREAS, the District must obtain sufficient funds to provide for the activities described in the FY 2026-2027 Budget;

WHEREAS, the provision of the activities described in the FY 2026-2027 Budget is a benefit to lands within the District;

WHEREAS, the District may impose non-ad valorem special assessments on benefited lands within the District pursuant to Chapter 190, Florida Statutes;
WHEREAS, such special assessments may be placed on the County tax roll and collected by the local Tax Collector (“Uniform Method”) pursuant to Chapters 190 and 197, Florida Statutes;
WHEREAS, the District has, by resolution and public notice, previously evidenced its intention to utilize the Uniform Method;

WHEREAS, the District has approved an agreement with the County Property Appraiser (“Property Appraiser”) and County Tax Collector (“Tax Collector”) to provide for the collection of special assessments under the Uniform Method;

WHEREAS, it is in the best interests of the District to proceed with the imposition, levy, and collection of the annually recurring operations and maintenance non-ad valorem special assessments on all assessable lands in the amount contained for each parcel’s portion of the FY 2026-2027 Budget (“O&M Assessments”);

WHEREAS, the Board desires to collect the annual installment for the previously levied debt service non-ad valorem special assessments (“Debt Assessments”) in the amounts shown in the FY 2026-2027 Budget;

WHEREAS, the District adopted an assessment roll as maintained in the office of the District Manager, available for review, and incorporated as a material part of this Resolution by this reference (“Assessment Roll”);

WHEREAS, it is in the best interests of the District to certify the Assessment Roll to the Tax Collector pursuant to the Uniform Method; and

WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll, including the property certified to the Tax Collector by this Resolution, as the Property Appraiser updates the property roll, for such time as authorized by Florida law.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD:

Section 1. Benefit from Activities and O&M Assessments. The provision of the activities described in the FY 2026-2027 Budget confer a special and peculiar benefit to the lands within the District, which benefits exceed or equal the O&M Assessments allocated to such lands. The allocation of the expenses of the activities to the specially benefited lands is shown in the FY 2026-2027 Budget and in the Assessment Roll.

Section 2. O&M Assessments Imposition. Pursuant to Chapter 190, Florida Statutes and procedures authorized by Florida law for the levy and collection of special assessments, the O&M Assessments are hereby imposed and levied on benefited lands within the District in accordance with the FY 2026-2027 Budget and Assessment Roll. The lien of the O&M Assessments imposed and levied by this Resolution shall be effective upon passage of this Resolution.

Section 3. Collection and Enforcement of District Assessments.
Uniform Method for all Debt Assessments and all O&M Assessments. The collection of all Debt Assessments and all O&M Assessments for all lands within the District, shall be at the same time and in the same manner as County taxes in accordance with the Uniform Method, as set forth in the Assessment Roll. All assessments collected by the Tax Collector shall be due, payable, and enforced pursuant to Chapter 197, Florida Statutes.
Future Collection Methods. The decision to collect special assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.

Section 4. Certification of Assessment Roll. The Assessment Roll is hereby certified and authorized to be transmitted to the Tax Collector.

Section 5. Assessment Roll Amendment. The District Manager shall keep apprised of all updates made to the County property roll by the Property Appraiser after the date of this Resolution and shall amend the Assessment Roll in accordance with any such updates, for such time as authorized

by Florida law. After any amendment of the Assessment Roll, the District Manager shall file the updates to the tax roll in the District records.

Section 6. Assessment Challenges. The adoption of this Resolution shall be the final determination of all issues related to the O&M Assessments as it relates to property owners whose benefited property is subject to the O&M Assessments (including, but not limited to, the determination of special benefit and fair apportionment to the assessed property, the method of apportionment, the maximum rate of the O&M Assessments, and the levy, collection, and lien of the O&M Assessments), unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within 30 days from adoption date of this Resolution.

Section 7. Procedural Irregularities. Any informality or irregularity in the proceedings in connection with the levy of the O&M Assessments shall not affect the validity of the same after the adoption of this Resolution, and any O&M Assessments as finally approved shall be competent and sufficient evidence that such O&M Assessment was duly levied, that the O&M Assessment was duly made and adopted, and that all other proceedings adequate to such O&M Assessment were duly had, taken, and performed as required.

Section 8. Severability. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.

Section 9. Effective Date. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board.

Passed and Adopted on August 11, 2026.

Attested By:

Wynnmere East
Community Development District

	

Print Name:	
Secretary/Assistant Secretary

Print Name:	
Chair/Vice Chair of the Board of Supervisors

Exhibit A: FY 2026-2027 Budget

Tab 4

RESOLUTION 2026-07

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WYNNMERE EAST COMMUNITY DEVELOPMENT DISTRICT DESIGNATING DATES, TIME AND LOCATION FOR REGULAR MEETINGS OF THE BOARD OF SUPERVISORS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2026, AND ENDING SEPTEMBER 30, 2027, AND PROVIDING FOR AN EFFECTIVE DATE

WHEREAS, the Wynnmere East Community Development District (the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes;

WHEREAS, the District’s Board of Supervisors (the “Board”), is statutorily authorized to exercise the powers granted to the District;

WHEREAS, all meetings of the Board shall be open to the public and governed by the provisions of Chapter 286, Florida Statutes;

WHEREAS, the District is required by Florida law to prepare an annual schedule of its regular public meetings which designates the date, time, and location of the District’s meetings; and

WHEREAS, the Board is statutorily required to file annually, with the local governing authority and the Florida Department of Commerce, a schedule of its regular meetings.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD:

Section 1. The annual public meeting schedule of the Board of Supervisors for the Fiscal Year beginning October 1, 2026, and ending on September 30, 2027 (the “FY 2026/2027”) attached hereto and incorporated by reference herein as Exhibit A is hereby approved and will be published and filed in accordance with the requirements of Florida law.

Section 2. The District Manager is hereby directed to submit a copy of the FY 2026/2027 annual public meeting schedule to Hillsborough County and the Department of Commerce.

Section 3. This Resolution shall become effective immediately upon its adoption.

PASSED AND ADOPTED ON AUGUST 11, 2026.

Attest:

Wynnmere East
Community Development District

	
Assistant Secretary	Chair of the Board of Supervisors

Exhibit A

NOTICE OF MEETINGS FISCAL YEAR 2026/2027
WYNNMERE EAST COMMUNITY DEVELOPMENT DISTRICT
As required by Chapters 189 and 190 of Florida Statutes, notice is hereby given that the Fiscal Year 2026/2027 Regular Meetings of the Board of Supervisors of the Wynnmere East Community Development District shall be held at 6:00 p.m. at Rizzetta & Company, 2700 S. Falkenburg Rd., Suite 2745, Riverview FL 33578 The meeting dates are as follows:

October 	, 2026
March 	, 2027
May 	, 2027
August 	, 2027
The meetings will be open to the public and will be conducted in accordance with the provisions of Florida Law for community development districts. Any meeting may be continued with no additional notice to a date, time and place to be specified on the record at a meeting. A copy of the agenda for the meetings listed above may be obtained on the District’s website: https://wynnmereeastcdd.com/ or from Rizzetta & Company, Inc., 3434 Colwell Ave, Suite 200, Tampa, FL 33614 at (813) 933-5571, one week prior to the meeting.
There may be occasions when one or more supervisors will participate by telephone or other remote device.
In accordance with the provisions of the Americans with Disabilities Act, any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Manager’s Office at (813) 933-5571, at least 48 hours before the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service at 711, who can aid you in contacting the District Office.
Each person who decides to appeal any action taken at the meetings is advised that the person will need a record of proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based.

Rachel Welborn District Manager

4890-6954-1355, v. 1

Tab 5

Trash Removal Proposal
For Wynnmere East
Community Development District Hawks Landing, Ruskin, FL
Proposed By:
Caliber Residential & Commercial Services LLC

Caliber Residential & Commercial Services LLC

Trash Removal Services
Scope of Services

Our services will include:
Scheduled Pickups: Weekly collection of waste from designated areas.
On-Demand Service: Emergency or extra pickups upon request.

Caliber Residential & Commercial Services LLC

Emergency
If an emergency, please call (813)-720-1937.

Payment
Payments are due on the 15th of every month. An invoice will be sent on the 1st of every month to allow time for processing.

Cancellation of Service
This agreement may be cancelled for any reason by either Caliber Residential and Commercial Services LLC or Wynnmere East CDD within 90 days of written notice being given by the party requesting cancellation of service.

Caliber Residential & Commercial Services LLC

Trash Removal Price Listing & Cost Breakdown

$	4,200.00

Total:
Annually

Make all direct deposits to Caliber Residential &
Commercial Services LLC.

350.00

Invoice
Subtotal

Trash-Garbage Cans (2)

1

�ill to: Caliber Residential &
!Commercial Services LLC

Phone: 813-720-1937
Email: Caliberrcsvs@gmail.com
$87.50 (Mondays and	350.00
Thursdays)

**Please note: Any additional services will be extra. ase see me for a cost breakdown.

I	I	
I	I	

Total:
IMonth

f	350.00

Caliber Residential & Commercial Services LLC

Caliber Residential and Commercial Services
Motto

Here at Caliber Residential and Commercial Services, we strive to achieve the highest level of Excellence that is obtainable within the service realm. We are always on standby for any emergency calls. The job is not complete without your satisfaction. After all, our goal is to grow our relationship while maintaining your landscape by providing High-Quality Work without the High-end Prices.

Caliber Residential & Commercial Services LLC

Contract Acceptance
This page is the conformation of an agreement of the below set parties of the desired services required that are listed above for the desired amount in sum also listed above. Confirming this by signature to ensure all parties involved are on the same level of understanding.

Caliber Residential & Commercial Services LLC

Daniel Perry	Date

Wynnmere East CDD

Print	Date

Signature	Date

Tab 6

  
Tax - Exempt Bond Services

LLS Tax Solutions Inc. 1645 Sun City Center Plz, #5027
Sun City Center, FL 33571 Telephone: 850-754-0311 Email: liscott@llstax.com

May 14, 2026

Ms. Shandra Torres
Wynnmere East Community Development District c/o Rizzetta & Company, Inc.
3434 Colwell Avenue, Suite 200
Tampa, Florida 33614

$6,140,000
Wynnmere East Community Development District Special Assessment Bonds, Series 2016
(“Bonds”)
Dear Ms. Torres:
Attached you will find our arbitrage rebate report for the above-referenced Bonds for the five-year period ended March 29, 2026 (“Computation Period”). This report indicates that there is no cumulative rebate requirement liability as of March 29, 2026.
The next annual arbitrage rebate calculation date is March 29, 2027. We have provided an engagement letter for the next three Computation Periods ending March 29, 2027, March 29, 2028, and March 29, 2029, for you to sign and return. If you have any questions or comments, please do not hesitate to contact me at (850) 754-0311 or by email at liscott@llstax.com.
Sincerely,

Linda L. Scott
Linda L. Scott, CPA
cc: Ms. Leanne Duffy, US Bank

Wynnmere East Community Development District
$6,140,000 Wynnmere East Community Development District Special Assessment Bonds, Series 2016

For the period ended March 29, 2026

  
Tax - Exempt Bond Services

LLS Tax Solutions Inc. 1645 Sun City Center Plz, #5027
Sun City Center, FL 33571 Telephone: 850-754-0311 Email: liscott@llstax.com

May 14, 2026

Wynnmere East Community Development District c/o Rizzetta & Company, Inc.
3434 Colwell Avenue, Suite 200
Tampa, Florida 33614

Re: $6,140,000 Wynnmere East Community Development District Special Assessment Bonds, Series 2016 (“Bonds”)
Wynnmere East Community Development District (“Client”) has requested that we prepare certain computations related to the above-described Bonds for the period ended March 29, 2026 (“Computation Period”). The scope of our engagement consisted of the preparation of computations to determine the Rebate Requirement for the Bonds for the Computation Period as described in Section 148(f) of the Internal Revenue Code of 1986, as amended (“Code”), and this report is not to be used for any other purpose.
In order to prepare these computations, we were provided by the Client with and have relied upon certain closing documents for the Bonds and investment earnings information on the proceeds of the Bonds during the Computation Period. The attached schedule is based upon the aforementioned information provided to us. The assumptions and computational methods we used in the preparation of the schedule are described in the Summary of Notes, Assumptions, Definitions and Source Information. A brief description of the schedule is also attached.
The results of our computations indicate a negative Cumulative Rebate Requirement of $(321,777.28) at March 29, 2026. As such, no amount must be on deposit in the Rebate Fund.
As specified in Form 8038G, the calculations have been performed based upon a Bond Yield of 5.3292%. Accordingly, we have not recomputed the Bond Yield.
The scope of our engagement was limited to the preparation of a mathematically accurate Rebate Requirement for the Bonds for the Computation Period based on the information provided to us. The Rebate Requirement has been determined as described in the Code, and regulations promulgated thereunder (“Regulations”). We have no obligation to update this report because of events occurring, or information coming to our attention, subsequent to the date of this report.
LLS Tax Solutions Inc.

SUMMARY OF NOTES, ASSUMPTIONS, DEFINITIONS, SOURCE INFORMATION, AND DESCRIPTION OF SCHEDULE
Wynnmere East Community Development District May 14, 2026
$6,140,000 Special Assessment Bonds, Series 2016 For the period ended March 29, 2026
NOTES AND ASSUMPTIONS

The issue date of the Bonds is March 30, 2016.
The end of the first Bond Year for the Bonds is March 29, 2017.
Computations of yield are based upon a 31-day month, a 360-day year and semiannual compounding.
We have assumed that the only funds and accounts relating to the Bonds that are subject to rebate under Section 148(f) the Code are shown in the attached schedule.
For investment cash flow purposes, all payments and receipts are assumed to be paid or received, respectively, as shown in the attached schedule. In determining the Rebate Requirement for the Bonds, we have relied on information provided by you without independent verification, and we can therefore express no opinion as to the completeness or suitability of such information for such purposes. In addition, we have undertaken no responsibility to review the tax-exempt status of interest on the Bonds.
We have assumed that the purchase and sale prices of all investments as represented to us are at fair market value, exclusive of brokerage commissions, administrative expenses, or similar expenses, and representative of arms’ length transactions that did not artificially reduce the Rebate Requirement for the Bonds, and that no “prohibited payments” occurred and no “imputed receipts” are required with respect to the Bonds.
Ninety percent (90%) of the Rebate Requirement as of the next “computation date” (“Next Computation Date”) is due to the United States Treasury not later than 60 days thereafter (“Next Payment Date”). (An issuer may select any date as a computation date, as long as the first computation date is not later than five years after the issue date, and each subsequent computation date is no more than five years after the previous computation date.) No other payment of rebate is required prior to the Next Payment Date. The Rebate Requirement as of the Next Computation Date will not be the Rebate Requirement reflected herein but will be based on future computations that will include the period ending on the Next Computation Date. If all of the Bonds are retired prior to what would have been the Next Computation Date, one hundred percent (100%) of the unpaid Rebate Requirement computed as of the date of retirement will be due to the United States Treasury not later than 60 days thereafter.
For purposes of determining what constitutes an “issue” under Section 148(f) of the Code, we have assumed that the Bonds constitute a single issue and are not required to be aggregated with any other bonds.

SUMMARY OF NOTES, ASSUMPTIONS, DEFINITIONS, SOURCE INFORMATION, AND DESCRIPTION OF SCHEDULE
Wynnmere East Community Development District May 14, 2026
$6,140,000 Special Assessment Bonds, Series 2016 For the period ended March 29, 2026
NOTES AND ASSUMPTIONS (cont’d)
The accrual basis of accounting has been used to calculate earnings on investments. Earnings accrued but not received at the last day of the Computation Period are treated as though received on that day. For investments purchased at a premium or a discount (if any), amortization or accretion is included in the earnings accrued at the last day of the Computation Period. Such amortization or accretion is computed in such a manner as to result in a constant rate of return for such investment. This is equivalent to the “present value” method of valuation that is described in the Regulations.
No provision has been made in this report for any debt service fund. Under Section 148(f)(4)(A) of the Code, a “bona fide debt service fund” for public purpose bonds issued after November 10, 1988 is not subject to rebate if the average maturity of the issue of bonds is at least five years and the rates of interest on the bonds are fixed at the issue date. It appears and has been assumed that the debt service fund allocable to the Bonds qualifies as a bona fide debt service fund, and that this provision applies to the Bonds.
The Bonds were issued to provide funds to (i) pay a portion of the costs of the Series 2016 Project, (ii) fund a deposit to the Debt Service Reserve Account for the Bonds in an amount equal to the Series 2016 Reserve Requirement for the Bonds, and (iv) pay the costs of issuance of the Bonds.

SUMMARY OF NOTES, ASSUMPTIONS, DEFINITIONS, SOURCE INFORMATION, AND DESCRIPTION OF SCHEDULE
Wynnmere East Community Development District May 14, 2026
$6,140,000 Special Assessment Bonds, Series 2016 For the period ended March 29, 2026
DEFINITIONS
Bond Year: Each one-year period that ends on the day selected by the Client. The first and last Bond Years may be shorter periods.
Bond Yield: The yield that, when used in computing the present value (at the issue date of the Bonds) of all scheduled payments of principal and interest to be paid over the life of the Bonds, produces an amount equal to the Issue Price.
Allowable Earnings: The amount that would have been earned if all nonpurpose investments were invested at a rate equal to the Bond Yield, which amount is determined under a future value method described in the Regulations.
Computation Date Credit: A credit allowed by the Regulations as a reduction to the Rebate Requirement on certain prescribed dates.
Rebate Requirement: The excess of actual earnings over Allowable Earnings and Computation Date Credits.
Issue Price: Generally, the initial offering price at which a substantial portion of the Bonds is sold to the public. For this purpose, 10% is a substantial portion.

SUMMARY OF NOTES, ASSUMPTIONS, DEFINITIONS, SOURCE INFORMATION, AND DESCRIPTION OF SCHEDULE
Wynnmere East Community Development District May 14, 2026
$6,140,000 Special Assessment Bonds, Series 2016 For the period ended March 29, 2026
SOURCE INFORMATION
Bonds	Source
Closing Date	Form 8038G
Bond Yield	Form 8038G
Investments	Source
Principal and Interest Receipt Amounts	Trust Statements and Dates
Investment Dates and Purchase Prices	Trust Statements

SUMMARY OF NOTES, ASSUMPTIONS, DEFINITIONS, SOURCE INFORMATION, AND DESCRIPTION OF SCHEDULE
Wynnmere East Community Development District May 14, 2026
$6,140,000 Special Assessment Bonds, Series 2016 For the period ended March 29, 2026
DESCRIPTION OF SCHEDULE

SCHEDULE 1 - REBATE REQUIREMENT CALCULATION
Schedule 1 sets forth the amount of interest receipts and gains/losses on sales of investments and the calculation of the Rebate Requirement.

$6,140,000 WYNNMERE EAST COMMUNITY DEVELOPMENT DISTRICT	
SPECIAL ASSESSMENT BONDS, SERIES 2016	

SCHEDULE 1 - REBATE REQUIREMENT CALCULATION

3	/	30	/	2016	ISSUE DATE	
3	/	30	/	2021	BEGINNING OF COMPUTATION PERIOD	
3	/	29	/	2026	COMPUTATION DATE	

EARNINGS	
ON	
 INVESTMENTS 	
0.00	
0.98	
0.00	
0.95	
0.00	
0.98	
0.00	
0.95	
0.00	
0.98	
0.00	
1.00	
0.00	
0.95	
0.00	
0.98	
0.00	
0.95	
0.00	
0.68	
0.00	
0.98	
0.00	
0.98	
0.00	
0.90	
0.00	
0.98	
0.00	
0.95	
0.00	
47.55	
0.00	
105.26	

OTHER	
DEPOSITS	
 (WITHDRAWALS)	
193,137.50	
0.00	
(0.98)	
0.00	
(0.95)	
0.00	
(0.98)	
0.00	
(0.95)	
0.00	
(0.98)	
0.00	
(1.00)	
0.00	
(0.95)	
0.00	
(0.98)	
0.00	
(0.96)	
0.00	
(0.68)	
0.00	
(0.98)	
0.00	
(0.98)	
0.00	
(0.90)	
0.00	
(0.98)	
0.00	
(0.95)	
0.00	
(47.55)	
0.00	

FUTURE VALUE	
AT BOND YIELD	
	5.3292%		
251,194.63	
0.00	
(1.27)	
0.00	
(1.23)	
0.00	
(1.26)	
0.00	
(1.22)	
0.00	
(1.25)	
0.00	
(1.27)	
0.00	
(1.20)	
0.00	
(1.24)	
0.00	
(1.20)	
0.00	
(0.85)	
0.00	
(1.22)	
0.00	
(1.22)	
0.00	
(1.12)	
0.00	
(1.21)	
0.00	
(1.17)	
0.00	
(58.15)	
0.00	

ALLOWABLE	
   EARNINGS		
58,057.13	
0.00	
(0.29)	
0.00	
(0.28)	
0.00	
(0.28)	
0.00	
(0.27)	
0.00	
(0.27)	
0.00	
(0.27)	
0.00	
(0.25)	
0.00	
(0.26)	
0.00	
(0.25)	
0.00	
(0.17)	
0.00	
(0.24)	
0.00	
(0.24)	
0.00	
(0.22)	
0.00	
(0.23)	
0.00	
(0.22)	
0.00	
(10.60)	
0.00	

INVESTMENT VALUE AT
	DATE		 FUND/ACCOUNT			COMPUTATION DATE	
3	/	30	/	2021	BEGINNING BALANCE	
4	/	1	/	2021	DEBT SERVICE RESERVE ACCOUNT	
4	/	2	/	2021	DEBT SERVICE RESERVE ACCOUNT	
5	/	3	/	2021	DEBT SERVICE RESERVE ACCOUNT	
5	/	4	/	2021	DEBT SERVICE RESERVE ACCOUNT	
6	/	1	/	2021	DEBT SERVICE RESERVE ACCOUNT	
6	/	2	/	2021	DEBT SERVICE RESERVE ACCOUNT	
7	/	1	/	2021	DEBT SERVICE RESERVE ACCOUNT	
7	/	2	/	2021	DEBT SERVICE RESERVE ACCOUNT	
8	/	2	/	2021	DEBT SERVICE RESERVE ACCOUNT	
8	/	3	/	2021	DEBT SERVICE RESERVE ACCOUNT	
9	/	1	/	2021	DEBT SERVICE RESERVE ACCOUNT	
9	/	2	/	2021	DEBT SERVICE RESERVE ACCOUNT	
10	/	1	/	2021	DEBT SERVICE RESERVE ACCOUNT	
10	/	4	/	2021	DEBT SERVICE RESERVE ACCOUNT	
11	/	1	/	2021	DEBT SERVICE RESERVE ACCOUNT	
11	/	2	/	2021	DEBT SERVICE RESERVE ACCOUNT	
12	/	1	/	2021	DEBT SERVICE RESERVE ACCOUNT	
12	/	2	/	2021	DEBT SERVICE RESERVE ACCOUNT	
12	/	29	/	2021	DEBT SERVICE RESERVE ACCOUNT	
12	/	30	/	2021	DEBT SERVICE RESERVE ACCOUNT	
1	/	3	/	2022	DEBT SERVICE RESERVE ACCOUNT	
1	/	4	/	2022	DEBT SERVICE RESERVE ACCOUNT	
2	/	1	/	2022	DEBT SERVICE RESERVE ACCOUNT	
2	/	2	/	2022	DEBT SERVICE RESERVE ACCOUNT	
3	/	1	/	2022	DEBT SERVICE RESERVE ACCOUNT	
3	/	2	/	2022	DEBT SERVICE RESERVE ACCOUNT	
4	/	1	/	2022	DEBT SERVICE RESERVE ACCOUNT	
4	/	1	/	2022	DEBT SERVICE RESERVE ACCOUNT	
5	/	2	/	2022	DEBT SERVICE RESERVE ACCOUNT	
5	/	3	/	2022	DEBT SERVICE RESERVE ACCOUNT	
6	/	1	/	2022	DEBT SERVICE RESERVE ACCOUNT	
6	/	2	/	2022	DEBT SERVICE RESERVE ACCOUNT	
7	/	1	/	2022	DEBT SERVICE RESERVE ACCOUNT	

$6,140,000 WYNNMERE EAST COMMUNITY DEVELOPMENT DISTRICT	
SPECIAL ASSESSMENT BONDS, SERIES 2016	

SCHEDULE 1 - REBATE REQUIREMENT CALCULATION

3	/	30	/	2016	ISSUE DATE	
3	/	30	/	2021	BEGINNING OF COMPUTATION PERIOD	
3	/	29	/	2026	COMPUTATION DATE	

EARNINGS	
ON	
 INVESTMENTS 	
0.00	
180.96	
0.00	
277.56	
0.00	
315.08	
0.00	
419.67	
0.00	
516.75	
0.00	
0.03	
0.20	
0.00	
588.36	
0.00	
624.54	
0.00	
597.64	
0.00	
681.07	
0.00	
696.04	
0.00	
757.15	
0.00	
742.76	
0.00	
777.87	
0.00	
808.24	
0.00	
783.87	
0.00	

OTHER	
DEPOSITS	
 (WITHDRAWALS)	
(105.26)	
0.00	
(180.96)	
0.00	
(277.56)	
0.00	
(315.08)	
0.00	
(419.67)	
0.00	
(516.75)	
0.00	
0.00	
(0.23)	
0.00	
(588.36)	
0.00	
(624.54)	
0.00	
(597.64)	
0.00	
(681.07)	
0.00	
(696.04)	
0.00	
(757.15)	
0.00	
(742.76)	
0.00	
(777.87)	
0.00	
(808.24)	
0.00	
(783.87)	

FUTURE VALUE	
AT BOND YIELD	
	5.3292%		
(128.10)	
0.00	
(219.35)	
0.00	
(334.98)	
0.00	
(378.48)	
0.00	
(502.06)	
0.00	
(615.50)	
0.00	
0.00	
(0.27)	
0.00	
(697.53)	
0.00	
(737.40)	
0.00	
(702.55)	
0.00	
(796.89)	
0.00	
(811.08)	
0.00	
(878.43)	
0.00	
(857.59)	
0.00	
(894.60)	
0.00	
(925.05)	
0.00	
(893.50)	

ALLOWABLE	
   EARNINGS		
(22.84)	
0.00	
(38.39)	
0.00	
(57.42)	
0.00	
(63.40)	
0.00	
(82.39)	
0.00	
(98.75)	
0.00	
0.00	
(0.04)	
0.00	
(109.17)	
0.00	
(112.86)	
0.00	
(104.91)	
0.00	
(115.82)	
0.00	
(115.04)	
0.00	
(121.28)	
0.00	
(114.83)	
0.00	
(116.73)	
0.00	
(116.81)	
0.00	
(109.63)	

INVESTMENT VALUE AT
	DATE		 FUND/ACCOUNT			COMPUTATION DATE	
7	/	5	/	2022	DEBT SERVICE RESERVE ACCOUNT	
8	/	1	/	2022	DEBT SERVICE RESERVE ACCOUNT	
8	/	2	/	2022	DEBT SERVICE RESERVE ACCOUNT	
9	/	1	/	2022	DEBT SERVICE RESERVE ACCOUNT	
9	/	2	/	2022	DEBT SERVICE RESERVE ACCOUNT	
10	/	3	/	2022	DEBT SERVICE RESERVE ACCOUNT	
10	/	4	/	2022	DEBT SERVICE RESERVE ACCOUNT	
11	/	1	/	2022	DEBT SERVICE RESERVE ACCOUNT	
11	/	2	/	2022	DEBT SERVICE RESERVE ACCOUNT	
12	/	1	/	2022	DEBT SERVICE RESERVE ACCOUNT	
12	/	2	/	2022	DEBT SERVICE RESERVE ACCOUNT	
12	/	21	/	2022	DEBT SERVICE RESERVE ACCOUNT	
12	/	21	/	2022	DEBT SERVICE RESERVE ACCOUNT	
12	/	22	/	2022	DEBT SERVICE RESERVE ACCOUNT	
1	/	3	/	2023	DEBT SERVICE RESERVE ACCOUNT	
1	/	4	/	2023	DEBT SERVICE RESERVE ACCOUNT	
2	/	1	/	2023	DEBT SERVICE RESERVE ACCOUNT	
2	/	2	/	2023	DEBT SERVICE RESERVE ACCOUNT	
3	/	1	/	2023	DEBT SERVICE RESERVE ACCOUNT	
3	/	2	/	2023	DEBT SERVICE RESERVE ACCOUNT	
4	/	3	/	2023	DEBT SERVICE RESERVE ACCOUNT	
4	/	4	/	2023	DEBT SERVICE RESERVE ACCOUNT	
5	/	1	/	2023	DEBT SERVICE RESERVE ACCOUNT	
5	/	2	/	2023	DEBT SERVICE RESERVE ACCOUNT	
6	/	1	/	2023	DEBT SERVICE RESERVE ACCOUNT	
6	/	2	/	2023	DEBT SERVICE RESERVE ACCOUNT	
7	/	3	/	2023	DEBT SERVICE RESERVE ACCOUNT	
7	/	5	/	2023	DEBT SERVICE RESERVE ACCOUNT	
8	/	1	/	2023	DEBT SERVICE RESERVE ACCOUNT	
8	/	2	/	2023	DEBT SERVICE RESERVE ACCOUNT	
9	/	1	/	2023	DEBT SERVICE RESERVE ACCOUNT	
9	/	5	/	2023	DEBT SERVICE RESERVE ACCOUNT	
10	/	2	/	2023	DEBT SERVICE RESERVE ACCOUNT	
10	/	3	/	2023	DEBT SERVICE RESERVE ACCOUNT	

$6,140,000 WYNNMERE EAST COMMUNITY DEVELOPMENT DISTRICT	
SPECIAL ASSESSMENT BONDS, SERIES 2016	

SCHEDULE 1 - REBATE REQUIREMENT CALCULATION

3	/	30	/	2016	ISSUE DATE	
3	/	30	/	2021	BEGINNING OF COMPUTATION PERIOD	
3	/	29	/	2026	COMPUTATION DATE	

EARNINGS	
ON	
 INVESTMENTS 	
812.85	
0.00	
789.40	
0.00	
815.34	
0.00	
811.97	
0.00	
754.70	
0.00	
806.86	
0.00	
779.83	
0.00	
806.71	
0.00	
781.09	
0.00	
806.62	
0.00	
804.78	
0.00	
752.72	
0.00	
734.79	
0.00	
683.56	
0.00	
684.65	
0.00	
657.98	
0.00	
590.56	
0.00	

OTHER	
DEPOSITS	
 (WITHDRAWALS)	
0.00	
(812.85)	
0.00	
(789.40)	
0.00	
(815.34)	
0.00	
(811.97)	
0.00	
(754.70)	
0.00	
(806.86)	
0.00	
(779.83)	
0.00	
(806.71)	
0.00	
(781.09)	
0.00	
(806.62)	
0.00	
(804.78)	
0.00	
(752.72)	
0.00	
(734.79)	
0.00	
(683.56)	
0.00	
(684.65)	
0.00	
(657.98)	
0.00	
(590.56)	

FUTURE VALUE	
AT BOND YIELD	
	5.3292%		
0.00	
(922.61)	
0.00	
(891.82)	
0.00	
(917.23)	
0.00	
(909.58)	
0.00	
(841.48)	
0.00	
(895.96)	
0.00	
(862.16)	
0.00	
(887.72)	
0.00	
(856.02)	
0.00	
(880.13)	
0.00	
(874.03)	
0.00	
(814.15)	
0.00	
(791.05)	
0.00	
(732.79)	
0.00	
(730.75)	
0.00	
(699.11)	
0.00	
(624.73)	

ALLOWABLE	
   EARNINGS		
0.00	
(109.76)	
0.00	
(102.42)	
0.00	
(101.89)	
0.00	
(97.61)	
0.00	
(86.78)	
0.00	
(89.10)	
0.00	
(82.33)	
0.00	
(81.01)	
0.00	
(74.93)	
0.00	
(73.51)	
0.00	
(69.25)	
0.00	
(61.43)	
0.00	
(56.26)	
0.00	
(49.23)	
0.00	
(46.10)	
0.00	
(41.13)	
0.00	
(34.17)	

INVESTMENT VALUE AT
	DATE		 FUND/ACCOUNT			COMPUTATION DATE	
11	/	1	/	2023	DEBT SERVICE RESERVE ACCOUNT	
11	/	2	/	2023	DEBT SERVICE RESERVE ACCOUNT	
12	/	1	/	2023	DEBT SERVICE RESERVE ACCOUNT	
12	/	4	/	2023	DEBT SERVICE RESERVE ACCOUNT	
1	/	2	/	2024	DEBT SERVICE RESERVE ACCOUNT	
1	/	3	/	2024	DEBT SERVICE RESERVE ACCOUNT	
2	/	1	/	2024	DEBT SERVICE RESERVE ACCOUNT	
2	/	2	/	2024	DEBT SERVICE RESERVE ACCOUNT	
3	/	1	/	2024	DEBT SERVICE RESERVE ACCOUNT	
3	/	4	/	2024	DEBT SERVICE RESERVE ACCOUNT	
4	/	1	/	2024	DEBT SERVICE RESERVE ACCOUNT	
4	/	2	/	2024	DEBT SERVICE RESERVE ACCOUNT	
5	/	1	/	2024	DEBT SERVICE RESERVE ACCOUNT	
5	/	2	/	2024	DEBT SERVICE RESERVE ACCOUNT	
6	/	3	/	2024	DEBT SERVICE RESERVE ACCOUNT	
6	/	4	/	2024	DEBT SERVICE RESERVE ACCOUNT	
7	/	1	/	2024	DEBT SERVICE RESERVE ACCOUNT	
7	/	2	/	2024	DEBT SERVICE RESERVE ACCOUNT	
8	/	1	/	2024	DEBT SERVICE RESERVE ACCOUNT	
8	/	2	/	2024	DEBT SERVICE RESERVE ACCOUNT	
9	/	3	/	2024	DEBT SERVICE RESERVE ACCOUNT	
9	/	4	/	2024	DEBT SERVICE RESERVE ACCOUNT	
10	/	1	/	2024	DEBT SERVICE RESERVE ACCOUNT	
10	/	2	/	2024	DEBT SERVICE RESERVE ACCOUNT	
11	/	1	/	2024	DEBT SERVICE RESERVE ACCOUNT	
11	/	4	/	2024	DEBT SERVICE RESERVE ACCOUNT	
12	/	2	/	2024	DEBT SERVICE RESERVE ACCOUNT	
12	/	3	/	2024	DEBT SERVICE RESERVE ACCOUNT	
1	/	2	/	2025	DEBT SERVICE RESERVE ACCOUNT	
1	/	3	/	2025	DEBT SERVICE RESERVE ACCOUNT	
2	/	3	/	2025	DEBT SERVICE RESERVE ACCOUNT	
2	/	4	/	2025	DEBT SERVICE RESERVE ACCOUNT	
3	/	3	/	2025	DEBT SERVICE RESERVE ACCOUNT	
3	/	4	/	2025	DEBT SERVICE RESERVE ACCOUNT	

$6,140,000 WYNNMERE EAST COMMUNITY DEVELOPMENT DISTRICT	
SPECIAL ASSESSMENT BONDS, SERIES 2016	

SCHEDULE 1 - REBATE REQUIREMENT CALCULATION

3	/	30	/	2016	ISSUE DATE	
3	/	30	/	2021	BEGINNING OF COMPUTATION PERIOD	
3	/	29	/	2026	COMPUTATION DATE	

EARNINGS	
ON	
 INVESTMENTS 	
649.20	
0.00	
627.11	
0.00	
642.51	
0.00	
620.64	
0.00	
642.03	
0.00	
641.94	
0.00	
610.52	
0.00	
613.99	
0.00	
569.54	
0.00	
559.94	
0.00	
544.54	
0.00	
488.73	
0.00	
      503.27 	
     29,523.16 	
0.00	
0.01	
0.02	
0.03	
0.04	
0.05	
0.06	
0.08	

OTHER	
DEPOSITS	
 (WITHDRAWALS)	
0.00	
(649.20)	
0.00	
(627.11)	
0.00	
(642.51)	
0.00	
(620.64)	
0.00	
(642.03)	
0.00	
(641.94)	
0.00	
(610.52)	
0.00	
(613.99)	
0.00	
(569.54)	
0.00	
(559.94)	
0.00	
(544.54)	
0.00	
(488.73)	
	0.00 	
	164,117.61 	
28.39	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	

FUTURE VALUE	
AT BOND YIELD	
	5.3292%		
0.00	
(683.96)	
0.00	
(657.80)	
0.00	
(670.90)	
0.00	
(645.33)	
0.00	
(664.65)	
0.00	
(661.55)	
0.00	
(626.51)	
0.00	
(627.14)	
0.00	
(579.36)	
0.00	
(566.85)	
0.00	
(549.01)	
0.00	
(490.59)	
	0.00 	
	219,190.22 	
36.92	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	

ALLOWABLE	
   EARNINGS		
0.00	
(34.76)	
0.00	
(30.69)	
0.00	
(28.39)	
0.00	
(24.69)	
0.00	
(22.62)	
0.00	
(19.61)	
0.00	
(15.99)	
0.00	
(13.15)	
0.00	
(9.82)	
0.00	
(6.91)	
0.00	
(4.47)	
0.00	
(1.86)	
       0.00 	
     55,072.61 	
8.53	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	

INVESTMENT VALUE AT
	DATE		 FUND/ACCOUNT			COMPUTATION DATE	
4	/	1	/	2025	DEBT SERVICE RESERVE ACCOUNT		
4	/	2	/	2025	DEBT SERVICE RESERVE ACCOUNT		
5	/	1	/	2025	DEBT SERVICE RESERVE ACCOUNT		
5	/	2	/	2025	DEBT SERVICE RESERVE ACCOUNT		
6	/	2	/	2025	DEBT SERVICE RESERVE ACCOUNT		
6	/	3	/	2025	DEBT SERVICE RESERVE ACCOUNT		
7	/	1	/	2025	DEBT SERVICE RESERVE ACCOUNT		
7	/	2	/	2025	DEBT SERVICE RESERVE ACCOUNT		
8	/	1	/	2025	DEBT SERVICE RESERVE ACCOUNT		
8	/	2	/	2025	DEBT SERVICE RESERVE ACCOUNT		
9	/	2	/	2025	DEBT SERVICE RESERVE ACCOUNT		
9	/	3	/	2025	DEBT SERVICE RESERVE ACCOUNT		
10	/	1	/	2025	DEBT SERVICE RESERVE ACCOUNT		
10	/	2	/	2025	DEBT SERVICE RESERVE ACCOUNT		
11	/	3	/	2025	DEBT SERVICE RESERVE ACCOUNT		
11	/	4	/	2025	DEBT SERVICE RESERVE ACCOUNT		
12	/	1	/	2025	DEBT SERVICE RESERVE ACCOUNT		
12	/	2	/	2025	DEBT SERVICE RESERVE ACCOUNT		
1	/	2	/	2026	DEBT SERVICE RESERVE ACCOUNT		
1	/	5	/	2026	DEBT SERVICE RESERVE ACCOUNT		
2	/	2	/	2026	DEBT SERVICE RESERVE ACCOUNT		
2	/	3	/	2026	DEBT SERVICE RESERVE ACCOUNT		
3	/	2	/	2026	DEBT SERVICE RESERVE ACCOUNT		
3	/	3	/	2026	DEBT SERVICE RESERVE ACCOUNT		
3	/	29	/	2026	INTEREST ACCRUAL	 		
							193,640.76 	
3	/	30	/	2021	BEGINNING BALANCE		
6	/	1	/	2022	ACQUISITION/CONSTRUCTION ACCT		
7	/	1	/	2022	ACQUISITION/CONSTRUCTION ACCT		
8	/	1	/	2022	ACQUISITION/CONSTRUCTION ACCT		
9	/	1	/	2022	ACQUISITION/CONSTRUCTION ACCT		
10	/	3	/	2022	ACQUISITION/CONSTRUCTION ACCT		
11	/	1	/	2022	ACQUISITION/CONSTRUCTION ACCT		
12	/	1	/	2022	ACQUISITION/CONSTRUCTION ACCT		

$6,140,000 WYNNMERE EAST COMMUNITY DEVELOPMENT DISTRICT	
SPECIAL ASSESSMENT BONDS, SERIES 2016	

SCHEDULE 1 - REBATE REQUIREMENT CALCULATION

3	/	30	/	2016	ISSUE DATE	
3	/	30	/	2021	BEGINNING OF COMPUTATION PERIOD	
3	/	29	/	2026	COMPUTATION DATE	

 FUND/ACCOUNT		
ACQUISITION/CONSTRUCTION ACCT	
ACQUISITION/CONSTRUCTION ACCT	
ACQUISITION/CONSTRUCTION ACCT	
ACQUISITION/CONSTRUCTION ACCT	
ACQUISITION/CONSTRUCTION ACCT	
ACQUISITION/CONSTRUCTION ACCT	
ACQUISITION/CONSTRUCTION ACCT	
ACQUISITION/CONSTRUCTION ACCT	
ACQUISITION/CONSTRUCTION ACCT	
ACQUISITION/CONSTRUCTION ACCT	
ACQUISITION/CONSTRUCTION ACCT	
ACQUISITION/CONSTRUCTION ACCT	
ACQUISITION/CONSTRUCTION ACCT	
ACQUISITION/CONSTRUCTION ACCT	
ACQUISITION/CONSTRUCTION ACCT	
ACQUISITION/CONSTRUCTION ACCT	
ACQUISITION/CONSTRUCTION ACCT	
ACQUISITION/CONSTRUCTION ACCT	
ACQUISITION/CONSTRUCTION ACCT	
ACQUISITION/CONSTRUCTION ACCT	
ACQUISITION/CONSTRUCTION ACCT	
ACQUISITION/CONSTRUCTION ACCT	
ACQUISITION/CONSTRUCTION ACCT	
ACQUISITION/CONSTRUCTION ACCT	
ACQUISITION/CONSTRUCTION ACCT	
ACQUISITION/CONSTRUCTION ACCT	
ACQUISITION/CONSTRUCTION ACCT	
ACQUISITION/CONSTRUCTION ACCT	
ACQUISITION/CONSTRUCTION ACCT	
ACQUISITION/CONSTRUCTION ACCT	
ACQUISITION/CONSTRUCTION ACCT	
ACQUISITION/CONSTRUCTION ACCT	
ACQUISITION/CONSTRUCTION ACCT	
ACQUISITION/CONSTRUCTION ACCT	

	DATE	
1 /	3 /  2023
2 /	1 /  2023
3 /	1 /  2023
4 /	3 /  2023
5 /	1 /  2023
6 /	1 /  2023
7 /	3 /  2023
8 /	1 /  2023
9 /	1 /  2023
10 /	2 /  2023
11 /	1 /  2023
12 /	1 /  2023
1 /	2 /  2024
2 /	1 /  2024
3 /	1 /  2024
4 /	1 /  2024
5 /	1 /  2024
6 /	3 /  2024
7 /	1 /  2024
8 /	1 /  2024
9 /	3 /  2024
10 /	1 /  2024
11 /	1 /  2024
12 /	2 /  2024
1 /	2 /  2025
2 /	3 /  2025
3 /	3 /  2025
4 /	1 /  2025
5 /	1 /  2025
6 /	2 /  2025
7 /	1 /  2025
8 /	1 /  2025
9 /	2 /  2025
10 /	1 /  2025

INVESTMENT VALUE AT

EARNINGS	
ON	
 INVESTMENTS 	
0.09	
0.09	
0.09	
0.10	
0.10	
0.11	
0.11	
0.12	
0.12	
0.12	
0.13	
0.12	
0.13	
0.13	
0.12	
0.13	
0.12	
0.13	
0.12	
0.13	
0.13	
0.12	
0.12	
0.11	
0.11	
0.11	
0.10	
0.11	
0.10	
0.11	
0.10	
0.11	
0.11	
0.10	

OTHER	
DEPOSITS	
 (WITHDRAWALS)	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	

FUTURE VALUE	
AT BOND YIELD	
	5.3292%		
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	

ALLOWABLE	
   EARNINGS		
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	
0.00	

	COMPUTATION DATE	

$6,140,000 WYNNMERE EAST COMMUNITY DEVELOPMENT DISTRICT	
SPECIAL ASSESSMENT BONDS, SERIES 2016	

SCHEDULE 1 - REBATE REQUIREMENT CALCULATION

3	/	30	/	2016	ISSUE DATE	
3	/	30	/	2021	BEGINNING OF COMPUTATION PERIOD	
3	/	29	/	2026	COMPUTATION DATE	

 FUND/ACCOUNT		
ACQUISITION/CONSTRUCTION ACCT	
ACQUISITION/CONSTRUCTION ACCT	
ACQUISITION/CONSTRUCTION ACCT	
ACQUISITION/CONSTRUCTION ACCT	
ACQUISITION/CONSTRUCTION ACCT	

	DATE	
11 /	3 /  2025
12 /	1 /  2025
1 /	2 /  2026
2 /	2 /  2026
3 /	2 /  2026

INVESTMENT VALUE AT

EARNINGS	
ON	
 INVESTMENTS 	
0.10	
0.10	
0.09	
0.09	
       0.08 	
       4.60 	
     29,527.76 	

OTHER	
DEPOSITS	
 (WITHDRAWALS)	
0.00	
0.00	
0.00	
0.00	
	0.00 	
	28.39 	
	164,146.00 	

FUTURE VALUE	
AT BOND YIELD	
	5.3292%		
0.00	
0.00	
0.00	
0.00	
	0.00 	
	36.92 	
	219,227.14 	

ALLOWABLE	
   EARNINGS		
0.00	
0.00	
0.00	
0.00	
       0.00 	
       8.53 	
     55,081.15 	

	COMPUTATION DATE	

 	
	32.99 
	193,673.75 

ACTUAL EARNINGS	
ALLOWABLE EARNINGS	

29,527.76
	55,081.15 

REBATE REQUIREMENT	
FUTURE VALUE OF 3/29/2021 CUMULATIVE REBATE REQUIREMENT	
FUTURE VALUE OF 3/29/2022 COMPUTATION DATE CREDIT	
FUTURE VALUE OF 3/29/2023 COMPUTATION DATE CREDIT	
FUTURE VALUE OF 3/29/2024 COMPUTATION DATE CREDIT	
FUTURE VALUE OF 3/29/2025 COMPUTATION DATE CREDIT	
COMPUTATION DATE CREDIT	

(25,553.39)	
(284,966.34)	
(2,258.48)	
(2,294.99)	
(2,299.60)	
(2,234.48)	
     (2,170.00)	

CUMULATIVE REBATE REQUIREMENT		(321,777.28)

Tab 7

  
Tax - Exempt Bond Services

LLS Tax Solutions Inc. 1645 Sun City Center Plz, #5027
Sun City Center, FL 33571 Telephone: 850-754-0311 Email: liscott@llstax.com

May 14, 2026

Wynnmere East Community Development District c/o Rizzetta & Company, Inc.
3434 Colwell Avenue, Suite 200
Tampa, Florida 33614

Thank you for choosing LLS Tax Solutions Inc. (“LLS Tax”) to provide arbitrage services to Wynnmere East Community Development District (“Client”) for the following bond issue. This Engagement Letter describes the scope of the LLS Tax services, the respective responsibilities of LLS Tax and Client relating to this engagement and the fees LLS Tax expects to charge.

$6,140,000 Wynnmere East Community Development District Special Assessment Bonds, Series 2016
SCOPE OF SERVICES
The procedures that we will perform are as follows:
Assist in calculation of the bond yield, unless previously computed and provided to us.
Assist in determination of the amount, if any, of required rebate to the federal government.
Issuance of a report presenting the cumulative results since the issue date of the issue of bonds.
Preparation of necessary reports and Internal Revenue Service (“IRS”) forms to accompany any required payment to the federal government.
As a part of our engagement, we will read certain documents associated with each issue of bonds for which services are being rendered. We will determine gross proceeds of each issue of bonds based on the information provided in such bond documents. You will have sole responsibility for determining any other amounts not discussed in those documents that may constitute gross proceeds of each series of bonds for the purposes of the arbitrage requirements.
TAX POSITIONS AND REPORTABLE TRANSACTIONS
Because the tax law is not always clear, we will use our professional judgment in resolving questions affecting the arbitrage calculations. Unless you instruct us otherwise, we will take the reporting position most favorable to you whenever reasonable. Any of your bond issues may be selected for review by the IRS, which may not agree with our positions. Any proposed adjustments are subject to certain rights of appeal. Because of the lack of clarity in the law, we cannot provide assurances that

the positions asserted by the IRS may not ultimately be sustained, which could result in the assessment of potential penalties. You have the ultimate responsibility for your compliance with the arbitrage laws; therefore, you should review the calculations carefully.
The IRS and some states have promulgated “tax shelter” rules that require taxpayers to disclose their participation in “reportable transactions” by attaching a disclosure form to their federal and/or state income tax returns and, when necessary, by filing a copy with the Internal Revenue Service and/or the applicable state agency. These rules impose significant requirements to disclose transactions and such disclosures may encompass many transactions entered into in the normal course of business. Failure to make such disclosures will result in substantial penalties. In addition, an excise tax is imposed on exempt organizations (including state and local governments) that are a party to prohibited tax shelter transactions (which are defined using the reportable transaction rules). Client is responsible for ensuring that it has properly disclosed all “reportable transactions” and, where applicable, complied with the excise tax provision. The LLS Tax services that are the subject of this Engagement Letter do not include any undertaking by LLS Tax to identify any reportable transactions that have not been the subject of a prior consultation between LLS Tax and Client. Such services, if desired by Client, will be the subject of a separate engagement letter. LLS Tax may also be required to report to the IRS or certain state tax authorities certain tax services or transactions as well as Client’s participation therein. The determination of whether, when and to what extent LLS Tax complies with its federal or state “tax shelter” reporting requirements will be made exclusively by LLS Tax. LLS Tax will not be liable for any penalties resulting from Client’s failure to accurately and timely file any required disclosure or pay any related excise tax nor will LLS Tax be held responsible for any consequences of its own compliance with its reporting obligations. Please note that any disclosure required by or made pursuant to the tax shelter rules is separate and distinct from any other disclosure that Client might be required to or choose to make with its tax returns (e.g., disclosure on federal Form 8275 or similar state disclosure).
PROFESSIONAL FEES AND EXPENSES
Our professional fees for the services listed above for the three annual bond years beginning March 30, 2026, through the period ending March 29, 2029, is $1,500, which is $500 for each year. We will bill you upon completion of our services. Our invoices are payable upon receipt. Additionally, you may request additional consulting services from us upon occasion; we will bill you for these consulting services at a beforehand agreed upon rate.
Unanticipated factors that could increase our fees beyond the estimate given above include the following (without limitation). Should any of these factors arise we will alert you before additional fees are incurred.
Investment data provided by you is not in good order or is unusually voluminous.
Proceeds of bonds have been commingled with amounts not considered gross proceeds of the bonds (if that circumstance has not previously been communicated to us).
A review or other inquiry by the IRS with respect to an issue of bonds.
The Client (District) has the option to terminate this Agreement within ninety days of providing notice to LLS Tax Solutions Inc. of its intent.

ACCEPTANCE
You understand that the arbitrage services, report and IRS forms described above are solely to assist you in meeting your requirements for federal income tax compliance purposes. This Engagement Letter constitutes the entire agreement between Client and LLS Tax with respect to this engagement, supersedes all other oral and written representations, understandings or agreements relating to this engagement, and may not be amended except by the mutual written agreement of the Client and LLS Tax.
Please indicate your acceptance of this agreement by signing in the space provided below and returning a copy of this Engagement Letter to us. Thank you again for this opportunity to work with you.
Very truly yours,	AGREED AND ACCEPTED:
LLS Tax Solutions Inc.	Wynnmere East Community Development District

By: 	
By:  Linda L. Scott		Print Name 	 Linda L. Scott, CPA		Title 	 Date: 			

Tab 8

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

Financial Transparency

Goal 1.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and adopt the final budget by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and final budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☐ No ☐
Goal 1.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit and current fiscal year budget with any amendments.
Measurement: Annual audit and previous years’ budgets are accessible to the public as evidenced by corresponding documents on the CDD’s website.
Standard: CDD website contains 100% of the following information: Most recent annual audit, most recently adopted/amended fiscal year budget, and most recent agenda package.
Achieved: Yes ☐ No ☐

Goal 1.3: Annual Financial Audit
Objective: Conduct an annual independent financial audit per statutory requirements and publish the results to the CDD website for public inspection and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing firm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☐ No ☐
District Assets
Goal 2.1: District Assets
Objective: District Assets – Safeguard the District’s assets and ensure they are maintained and are in good condition.
Measurement: All assets have monthly and yearly maintenance contracts to protect and maintain all assets. Along with the board, soliciting additional bids and resources surrounding continuing treatment and enhancements for the property.
Standard: The board has managed and maintained the landscaping. The board has solicited an additional bid to compare pricing and scope of work to benefit the community on cost and customer satisfaction to benefit the residents of the district.
Achieved: Yes ☐ No ☐

Chair/Vice Chair:			Date:	 Print Name:		
Wynnmere East Community Development District

District Manager:			Date:	 Print Name:		
Wynnmere East Community Development District

Tab 9

WYNNMERE EAST COMMUNITY DEVELOPMENT DISTRICT
April 29, 2026 - Minutes of Meeting
Page 1

1	MINUTES OF MEETING
2
3	Each person who decides to appeal any decision made by the Board with respect to any matter considered at the
4	meeting is advised that the person may need to ensure that a verbatim record of the proceedings is made, including
5	the testimony and evidence upon which such appeal is to be based.
6
7	WYNNMERE EAST COMMUNITY DEVELOPMENT DISTRICT
8
9	The regular meeting of the Board of Supervisors of the Wynnmere East Community
10	Development District was held on Thursday, April 29, 2026, at 6:00 p.m. at the
11	SouthShore Library, located at 15816 Beth Shields Way, Ruskin FL 33573.
12
13	Present and constituting a quorum were:
14
15	Fluffy Cazalas	Chairman
16	Travis Elijah	Vice-Chair
17	Shawn Fitgerald	Assistant Secretary
18
19	Also present were:
20
21	Sephanie DeLuna	District Manager; Rizzetta & Company
22	Rachel Welborn	District Manager, Rizzetta & Company
23	Whitney Sousa	District Counsel; Straley Robin Vericker
24	Denise Hartzell	LCAM, Rizzetta & Company
25	Jim Potantus	Representative, Crosspoint Landscape
26
27	Audience	Present
28
29	FIRST ORDER OF BUSINESS	Call to Order and Roll Call
30
31	Ms. DeLuna called the meeting to order and performed a roll call, confirming that
32	a quorum was present.
33
34	SECOND ORDER OF BUSINESS	Audience Comments
35
36	An audience member addressed the Board regarding 2024 Hurricane landscaping
37	issues and pond overgrowth.
38
39	THIRD ORDER OF BUSINESS	Staff Reports
40
A. District Counsel
No report.
43
B. District Engineer
Not present.
46
47
48

WYNNMERE EAST COMMUNITY DEVELOPMENT DISTRICT
April 29, 2026 - Minutes of Meeting
Page 2

50	C. District Manager
51	Ms. DeLuna stated the next Board meeting is scheduled for Thursday, August 6,
52	2026, at 6:00 p.m. offices of Rizzetta & Company, 2700 S. Falkenburg Rd., Suite
53	2745, Riverview, Florida 33578 and provided an update to the Board on Caliber
54	Landscaping.
55
56	FOURTH ORDER OF BUSINESS	Business Items
57
58	A. Consideration of Resumes to Fill Vacant Seat

Consideration of Resolution 2026-01; Re-Designating Officers

Discussion of Landscape Vendor

Mr. Potantus spoke to the Board regarding Crosspoint’s services.

On a Motion by Mr. Elijah, seconded by Ms. Cazalas, with all in favor, the Board of Supervisors authorized Shawn Fitzgerald to work with Crosspoint on landscape enhancements with a not-to-exceed amount of $10,000.00, for the Wynnmere East Community Development District.

On a Motion by Ms. Cazalas, seconded by Mr. Elijah, with all in favor, the Board of Supervisors authorized staff to issue a 30-day termination notice to Caliber Landscaping, and accept Crosspoint Landscape proposal in the event the Caliber stops work Crosspoint to be engaged immediately and authorizes District Counsel to prepare a formal agreement, for the Wynnmere East Community Development District.

On a Motion by Mr. Elijah, seconded by Mr. Fitzgerald, with all in favor, the Board of Supervisors approved Resolution 2026-01; Re-Designating Officers, for the Wynnmere East Community Development District.

On a Motion by Mr. Elijah, seconded by Mr. Fitzgerald, with all in favor, the Board of Supervisors appointed Mona Lewis to Seat 2 (Term 2024-2028), for the Wynnmere East Community Development District.

59

60
61	B.

62
63	C.
64
65
66

67

68
69	D. Presentation of Fiscal Year 2026-2027 Proposed Budget
70
71	Ms. DeLuna presented the Fiscal Year 2026-2027 Proposed Budget.

On a Motion by Mr. Fitzgerald, seconded by Ms. Cazalas, with all in favor, the Board of Supervisors approved the Fiscal Year 2026-2027 Proposed Budget of $265,652.00, for the Wynnmere East Community Development District.

On a Motion by Ms. Cazales, seconded by Mr. Elijah, with all in favor, the Board of

WYNNMERE EAST COMMUNITY DEVELOPMENT DISTRICT
April 29, 2026 - Minutes of Meeting
Page 3

73

On a Motion by Ms. Cazalas, seconded by Mr. Elijah, with all in favor, the Board of Supervisors authorized the Chair and District Manager draft cover letter to residents to go with the legal mailed notices, for the Wynnmere East Community Development District.

74
75	E. Consideration of Resolution 2026-03; Approving Fiscal Year 2026-2027
76	Proposed Budget and Setting Public Hearing
77

On a Motion by Mr. Elijah, seconded by Mr. Fitzgerald, with all in favor, the Board of Supervisors approved Resolution 2026-03; Approving Fiscal Year 2026-2027 Proposed Budget and Set Public Hearing for August 11, 2026, at Rizzetta & Company 2700 S. Falkenburg Road Suite 2745, Riverview, FL 33578, for the Wynnmere East Community Development District.

78
79	F. Announcement of Voter Registration Count
80

On a Motion by Ms. Cazalas, seconded by Mr. Elijah, with all in favor, the Board of Supervisors accepted and filed the Hillsborough County Voter Registration count as of April 15, 2026, of 639, for the Wynnmere East Community Development District.

81
82	G. Consideration of Sitex Aquatics Fuel Surcharge
83

On a Motion by Mr. Elijah, seconded by Ms. Cazalas, with all in favor, the Board of Supervisors approved the Sitex Aquatics 3% Fuel Surcharge on a month-to-month basis, for the Wynnmere East Community Development District.

84
85	H. Discussion of Communication
86
87	Ms. DeLuna reminded the Board of the Ethics Training and will send a link for Ethics
88	website and general election information.
89
90	FIFTH ORDER OF BUSINESS	Business Administration
91
92	A. Consideration of Board of Supervisors Regular Meeting Minutes of October 23,
93	2025
94

WYNNMERE EAST COMMUNITY DEVELOPMENT DISTRICT
April 29, 2026 - Minutes of Meeting
Page 4

96	B. Ratification of Operation & Maintenance Expenditures for November and
97	December 2025 and January 2026 through March 2026

On a Motion by Mr. Elijah, seconded by Ms. Cazalas, with all in favor, the Board of Supervisors ratified and accepted the Operation & Maintenance Expenditures for November 2025 ($8,167.81), December 2025 ($16,028.55), January 2026 ($7,827.43), February 2026 ($11,412.90), and March 2026 ($14,744.69), for the Wynnmere East Community Development District.

98
99	C. Presentation of Financial Statements for October through December 2025 and
100	January 2026
101

On a Motion by Ms. Cazales, seconded by Mr. Fitzgerald, with all in favor, the Board of Supervisors accepted the Financial Statements for October through December 2025, and January 2026, for the Wynnmere East Community Development District.

102
103	SIXTH ORDER OF BUSINESS	Supervisor Requests
104
105	No supervisor requests.
106
107	SEVENTH ORDER OF BUSINESS	Adjournment
108

On a Motion by Mr. Elijah, seconded by Mr. Fitzgerald, with all in favor, the Board adjourned the meeting at 7:56 p.m., for the Wynnmere East Community Development District.

109
110
111
 		 	
Assistant Secretary	Chair / Vice Chair

Tab 10

WYNNMERE EAST COMMUNITY DEVELOPMENT DISTRICT

District Office - Riverview, Florida - (813) 533-2950
Mailing Address · 3434 Colwell Avenue, Suite 200 · Tampa, Florida 33614
Wynnmereeastcdd.com

Operation and Maintenance Expenditures April 2026
Presented For Board Approval

The total items being presented:	$	11,701.46

Approval of Expenditures:

	Chairperson

	Vice Chairperson

	Assistant Secretary

Wynnmere East Community Development District
Paid Operation & Maintenance Expenditures April 1, 2026 Through Apr 30, 2026

Vendor Name	 Check Number	 Invoice Number	 Invoice Description	 Invoice Amount	

Caliber Residential and	300092	347	Community Lawn Services 04/26	$	4,333.00	
Commercial Services Rizzetta & Company, Inc.	300090	INV0000108104	Dissemination Services 04/26	$	3,359.16	
Sitex Aquatics, LLC	300093	10935-b	Monthly Lake Maintenance 04/26	$	353.29	
Straley Robin Vericker	300091	28129	Legal Services 01/26-02/26	$	545.00	
TECO	20260428-2	211005933836-	1725 11th Ave NE 03/26	$	22.94	
TECO	20260428-1	040626 ACH
211005934289-	Wynnmere East PH1 03/26	$	1,221.20	
TECO	20260428-3	040626 ACH
221001988080-	11th Ave NE/18th St NE 03/26	$	1,866.87	
		040626 ACH			
Total				$	11,701.46	

CALIBER RESIDENTIAL AND COMMERCIAL SERVICES LLC

INVOICE

Daniel Perry
4920 west cypress st ste 104
#5030
tampa FL, 33607
(833)743-4925

Bill To	Invoice #	347	
Wynnmere East CDD
3434 Colwell Avenue, Suite 200
Tampa, Fl 33614
(813)933-5571 EXT 2772	Invoice Date	04/02/2026	

DESCRIPTION	AMOUNT	
Community Lawn Cutting	4,333.00	
TOTAL	$4,333.00 USD	

Terms & Conditions
Payments are due on the 15th of each month

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

Bill To:

Invoice

Date	Invoice #	
4/2/2026	INV0000108104	

Wynnmere East CDD 3434 Colwell Avenue
Suite 200
Tampa FL	33614

	Services for the month of	Terms	Client Number	
	April	Upon Receipt	00674	
Description	Qty	Rate	Amount	
Dissemination Services Management Services
Website Compliance & Management	1.00
1.00
1.00	$83.33
$3,175.83
$100.00	$83.33
$3,175.83
$100.00	
	Subtotal	$3,359.16	
	Total	
$3,359.16	

INVOICE
Sitex Aquatics, LLC
PO Box 917
Parrish, FL 34219

oﬃce@sitexaquatics.com

+1 (813) 564-2322

Bill to
Wynnmere East CDD Rizzetta
P.O. Box 32414 Charlotte, NC 28232

Invoice details Invoice no.: 10935-b Terms: Net 30
Invoice date: 04/01/2026
Due date: 05/01/2026

#	Date	Product or service	Description	Qty	Rate	Amount

Aquatic Maintenance	Monthly Lake Maintenance- 2 Waterways

1	$343.00	$343.00

Additional Services	Temporary Fuel Surcharge	1	$10.29	$10.29

Ways to pay

Total	$353.29

View and pay

Straley Robin Vericker
1510 W. Cleveland Street
Tampa, FL 33606
Telephone (813) 223-9400 Federal Tax Id. - 20-1778458

Wynnmere East CDD
P.O. Box 32414
Charlotte, NC 28232

RE: General

March 24, 2026
Client:	001505
Matter:	000001
Invoice #:	28129
Page:	1

For Professional Services Rendered Through February 28, 2026

SERVICES	

Date	Person	Description of Services	Hours		Amount	
1/21/2026	WAS	REVIEW AND RESPOND TO COMMUNICATIONS FROM
S. DELUNA AND REVIEW OF ATTACHED DEBT COLLECTION NOTICE ON BEHALF OF CALIBER RESIDENTIAL AND COMMERICAL SERVICES.	0.4		$122.00	
1/28/2026	WAS	COMMUNICATIONS WITH S. DELUNA REGARDING STATUS OF AGREEMENT WITH CALIBER IN
CONNECTION WITH COLLECTIONS LETTER RECEIVED BY THE DISTRICT.	0.3		$91.50	
2/3/2026	WAS	COMMUNICATIONS WITH S. DELUNA REGARDING DEBT COLLECTION COMPLAINT RE CALIBER.	0.2		$61.00	
2/10/2026	WAS	COMMUNICATIONS WITH S. DELUNA REGARDING CALIBER REQUEST FOR PAYMENT OF UNAUTHORIZED INVOICE.	0.2		$61.00	
2/24/2026	AM	RECEIVE, REVIEW, PROCESS AUDIT LETTER FOR FY 2025; DRAFT AUDIT LETTER.	0.5		$87.50	
2/27/2026	WAS	REVIEW AGENDA PACKAGE FOR BOARD OF
SUPERVISORS MEETING; COMMUNICATIONS WITH S. DELUNA REGARDING ISSUE WITH LANDSCAPE
VENDOR.	0.4		$122.00	
		Total Professional Services	2.0		$545.00	

March 24, 2026
Client:	001505
Matter:	000001
Invoice #:	28129
Page:	2
Total Services	$545.00
Total Disbursements	$0.00
Total Current Charges	$545.00

Previous Balance
Less Payments

$854.00
($854.00)

PAY THIS AMOUNT			$545.00

Please Include Invoice Number on all Correspondence

TampaElectric.com

WYNNMERE EAST COMMUNITY
1725 11TH AVE NE RUSKIN, FL 33570-7933

Statement Date: April 06, 2026

DO NOT PAY. Your account will be drafted on April 27, 2026

Amount Due:

$22.94

Due Date: April 27, 2026
Account #: 211005933836

Account Summary

Current Service Period: February 28, 2026 - March 30, 2026	
Previous Amount Due	$21.46	
Payment(s) Received Since Last Statement	-$21.46	
Current Month’s Charges	$22.94	
Amount Due by April 27, 2026	$22.94	

Scan here to view your account online.

Amount not paid by due date may be assessed a late payment charge and an additional deposit.

Monthly Usage (kWh)
10

8

6
4

2

 2025	2026

0
Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Oct	Nov	Dec

Learn about your newly redesigned bill and get deeper insights about your usage by visiting TECOaccount.com

To ensure prompt credit, please return stub portion of this bill with your payment.
Account #: 211005933836
Due Date: April 27, 2026

Amount Due:

$22.94

Payment Amount: $ 	

Pay your bill online at TampaElectric.com
See reverse side of your paystub for more ways to pay.

Go Paperless, Go Green! Visit TampaElectric.com/Paperless to enroll now.

WYNNMERE EAST COMMUNITY 3434 COLWELL AVE, STE 200
TAMPA, FL 33614-8390

642742588410

Mail payment to:
TECO
P.O. BOX 31318
TAMPA, FL 33631-3318

Your account will be drafted on April 27, 2026

Make check payable to: TECO
Please write your account number on the memo line of your check.

Page 2 of 2

Account #: 211005933836
Statement Date: April 06, 2026
Charges Due: April 27, 2026

Service For:
1725 11TH AVE NE RUSKIN, FL 33570-7933

Meter Read

Meter Number

Billing Period

1000530032

31 Days

Service Period: Feb 28, 2026 - Mar 30, 2026	Rate Schedule: General Service - Non Demand

Read Date	Current Reading	
-	Previous Reading	
=	
Total Used	
Multiplier	
03/30/2026	2,137	2,136	1 kWh	1	

Charge Details

Avg kWh Used Per Day

0

0.1
0.075
0.05
0.025
kWh

Apr 2025

0 kWh
Apr 2026

Electric Charges		
Daily Basic Service Charge	31 days @ $0.66000	$20.46	
Energy Charge	1 kWh @ $0.09202/kWh	$0.09	
Fuel Charge	1 kWh @ $0.03516/kWh	$0.04	
Storm Protection Charge	1 kWh @ $0.00568/kWh	$0.01	
Storm Surcharge	1 kWh @ $0.02121/kWh	$0.02	
Florida Gross Receipt Tax		$0.53	
Electric Service Cost		$21.15	
State Tax		$1.79	
Total Electric Cost, Local Fees and Taxes	$22.94	

0.1 kWh

Total Current Month’s Charges

$22.94

For more information about your bill and understanding your charges, please visit TampaElectric.com

Ways To Pay Your Bill

Bank Draft
Visit TECOaccount.com for free recurring or one time payments via checking or savings account.

Credit or Debit Card Pay by credit Card using KUBRA EZ-Pay
at TECOaccount.com. Convenience fee will be charged.

In-Person

Find list of Payment Agents at
TampaElectric.com

Phone
Toll Free:
866-689-6469

Mail A Check
Payments:
TECO
P.O. Box 31318
Tampa, FL 33631-3318
Mail your payment in the enclosed envelope.
All Other Correspondences: Tampa Electric
P.O. Box 111
Tampa, FL 33601-0111

Contact Us
Online: TampaElectric.com Phone:
Commercial Customer Care:
866-832-6249
Residential Customer Care:
813-223-0800 (Hillsborough)
863-299-0800 (Polk County)
888-223-0800 (All Other Counties)

Hearing Impaired/TTY:
7-1-1
Power Outage:
877-588-1010
Energy-Saving Programs:
813-275-3909

Please Note: If you choose to pay your bill at a location not listed on our website or provided by Tampa Electric, you are paying someone who is not authorized to act as a payment agent at Tampa Electric. You bear the risk that this unauthorized party will relay the payment to Tampa Electric and do so in a timely fashion. Tampa Electric is not responsible for payments made to unauthorized agents, including their failure to deliver or timely deliver the payment to us. Such failures may result in late payment charges to your account or service disconnection.

TampaElectric.com

WYNNMERE EAST COMMUNITY
WYNNMERE EAST PH1 RUSKIN, FL 33570-0000

Statement Date: April 06, 2026

DO NOT PAY. Your account will be drafted on April 27, 2026

Amount Due:

$1,221.20

Due Date: April 27, 2026
Account #: 211005934289

Account Summary

Current Service Period: February 28, 2026 - March 30, 2026	
Previous Amount Due	$1,221.20	
Payment(s) Received Since Last Statement	-$1,221.20	
Current Month’s Charges	$1,221.20	
Amount Due by April 27, 2026	$1,221.20	

Scan here to view your account online.

Amount not paid by due date may be assessed a late payment charge and an additional deposit.

Learn about your newly redesigned bill and get deeper insights about your usage by visiting TECOaccount.com

To ensure prompt credit, please return stub portion of this bill with your payment.
Account #: 211005934289
Due Date: April 27, 2026

Amount Due:

$1,221.20

Payment Amount: $ 	

Pay your bill online at TampaElectric.com
See reverse side of your paystub for more ways to pay.

Go Paperless, Go Green! Visit TampaElectric.com/Paperless to enroll now.

WYNNMERE EAST COMMUNITY 3434 COLWELL AVE, STE 200
TAMPA, FL 33614-8390

642742588411

Mail payment to:
TECO
P.O. BOX 31318
TAMPA, FL 33631-3318

Your account will be drafted on April 27, 2026

Make check payable to: TECO
Please write your account number on the memo line of your check.

Page 2 of 2

Account #: 211005934289
Statement Date: April 06, 2026
Charges Due: April 27, 2026

Service For: WYNNMERE EAST PH1 RUSKIN, FL 33570-0000

Service Period: Feb 28, 2026 - Mar 30, 2026	Rate Schedule: Lighting Service

Electric Charges
Lighting Service Items LS-1 (Bright Choices) for 31 days

Charge Details

Lighting Energy Charge	416 kWh @ $0.03411/kWh	$14.19	
Fixture & Maintenance Charge	26 Fixtures	$243.88	
Lighting Pole / Wire	26 Poles	$854.62	
Lighting Fuel Charge	416 kWh @ $0.03452/kWh	$14.36	
Storm Protection Charge	416 kWh @ $0.00574/kWh	$2.39	
Clean Energy Transition Mechanism	416 kWh @ $0.00043/kWh	$0.18	
Storm Surcharge	416 kWh @ $0.01230/kWh	$5.12	
Florida Gross Receipt Tax		$0.93	
State Tax		$85.53	
Lighting Charges		$1,221.20	

Total Current Month’s Charges

$1,221.20

For more information about your bill and understanding your charges, please visit TampaElectric.com

Ways To Pay Your Bill

Bank Draft
Visit TECOaccount.com for free recurring or one time payments via checking or savings account.

Credit or Debit Card Pay by credit Card using KUBRA EZ-Pay
at TECOaccount.com. Convenience fee will be charged.

In-Person

Find list of Payment Agents at
TampaElectric.com

Phone
Toll Free:
866-689-6469

Mail A Check
Payments:
TECO
P.O. Box 31318
Tampa, FL 33631-3318
Mail your payment in the enclosed envelope.
All Other Correspondences: Tampa Electric
P.O. Box 111
Tampa, FL 33601-0111

Contact Us
Online: TampaElectric.com Phone:
Commercial Customer Care:
866-832-6249
Residential Customer Care:
813-223-0800 (Hillsborough)
863-299-0800 (Polk County)
888-223-0800 (All Other Counties)

Hearing Impaired/TTY:
7-1-1
Power Outage:
877-588-1010
Energy-Saving Programs:
813-275-3909

Please Note: If you choose to pay your bill at a location not listed on our website or provided by Tampa Electric, you are paying someone who is not authorized to act as a payment agent at Tampa Electric. You bear the risk that this unauthorized party will relay the payment to Tampa Electric and do so in a timely fashion. Tampa Electric is not responsible for payments made to unauthorized agents, including their failure to deliver or timely deliver the payment to us. Such failures may result in late payment charges to your account or service disconnection.

TampaElectric.com

WYNNMERE EAST COMMUNITY 11TH AVE NE/ 18TH ST NE RUSKIN, FL 33570

Statement Date: April 06, 2026

DO NOT PAY. Your account will be drafted on April 27, 2026

Amount Due:

$1,866.87

Due Date: April 27, 2026
Account #: 221001988080

Account Summary

Current Service Period: February 28, 2026 - March 30, 2026	
Previous Amount Due	$1,866.87	
Payment(s) Received Since Last Statement	-$1,866.87	
Current Month’s Charges	$1,866.87	
Amount Due by April 27, 2026	$1,866.87	

Scan here to view your account online.

Amount not paid by due date may be assessed a late payment charge and an additional deposit.

Learn about your newly redesigned bill and get deeper insights about your usage by visiting TECOaccount.com

To ensure prompt credit, please return stub portion of this bill with your payment.
Account #: 221001988080
Due Date: April 27, 2026

Amount Due:

$1,866.87

Payment Amount: $ 	

Pay your bill online at TampaElectric.com
See reverse side of your paystub for more ways to pay.

Go Paperless, Go Green! Visit TampaElectric.com/Paperless to enroll now.

WYNNMERE EAST COMMUNITY 3434 COLWELL AVE, STE 200
TAMPA, FL 33614-8390

611878493037

Mail payment to:
TECO
P.O. BOX 31318
TAMPA, FL 33631-3318

Your account will be drafted on April 27, 2026

Make check payable to: TECO
Please write your account number on the memo line of your check.

Page 2 of 2

Account #: 221001988080
Statement Date: April 06, 2026
Charges Due: April 27, 2026

Service For:
11TH AVE NE/ 18TH ST NE RUSKIN, FL 33570

Service Period: Feb 28, 2026 - Mar 30, 2026	Rate Schedule: Lighting Service

Electric Charges
Lighting Service Items LS-1 (Bright Choices) for 31 days

Charge Details

Lighting Energy Charge	720 kWh @ $0.03411/kWh	$24.56	
Fixture & Maintenance Charge	37 Fixtures	$455.54	
Lighting Pole / Wire	37 Poles	$1216.19	
Lighting Fuel Charge	720 kWh @ $0.03452/kWh	$24.85	
Storm Protection Charge	720 kWh @ $0.00574/kWh	$4.13	
Clean Energy Transition Mechanism	720 kWh @ $0.00043/kWh	$0.31	
Storm Surcharge	720 kWh @ $0.01230/kWh	$8.86	
Florida Gross Receipt Tax		$1.61	
State Tax		$130.82	
Lighting Charges		$1,866.87	

Total Current Month’s Charges

$1,866.87

For more information about your bill and understanding your charges, please visit TampaElectric.com

Ways To Pay Your Bill

Bank Draft
Visit TECOaccount.com for free recurring or one time payments via checking or savings account.

Credit or Debit Card Pay by credit Card using KUBRA EZ-Pay
at TECOaccount.com. Convenience fee will be charged.

In-Person

Find list of Payment Agents at
TampaElectric.com

Phone
Toll Free:
866-689-6469

Mail A Check
Payments:
TECO
P.O. Box 31318
Tampa, FL 33631-3318
Mail your payment in the enclosed envelope.
All Other Correspondences: Tampa Electric
P.O. Box 111
Tampa, FL 33601-0111

Contact Us
Online: TampaElectric.com Phone:
Commercial Customer Care:
866-832-6249
Residential Customer Care:
813-223-0800 (Hillsborough)
863-299-0800 (Polk County)
888-223-0800 (All Other Counties)

Hearing Impaired/TTY:
7-1-1
Power Outage:
877-588-1010
Energy-Saving Programs:
813-275-3909

Please Note: If you choose to pay your bill at a location not listed on our website or provided by Tampa Electric, you are paying someone who is not authorized to act as a payment agent at Tampa Electric. You bear the risk that this unauthorized party will relay the payment to Tampa Electric and do so in a timely fashion. Tampa Electric is not responsible for payments made to unauthorized agents, including their failure to deliver or timely deliver the payment to us. Such failures may result in late payment charges to your account or service disconnection.

WYNNMERE EAST COMMUNITY DEVELOPMENT DISTRICT

District Office - Riverview, Florida - (813) 533-2950
Mailing Address · 3434 Colwell Avenue, Suite 200 · Tampa, Florida 33614
Wynnmereeastcdd.com

Operation and Maintenance Expenditures May 2026
Presented For Board Approval

The total items being presented:	$	12,597.89

Approval of Expenditures:

	 Chairperson

	 Vice Chairperson

	 Assistant Secretary

Wynnmere East Community Development District
Paid Operation & Maintenance Expenditures May 1, 2026 Through May 31, 2026

Vendor Name	 Check Number	 Invoice Number	 Invoice Description	 Invoice Amount	

Caliber Residential and	300097	635	Community Lawn Services 05/26	$	4,333.00	
Commercial Services Fluffy E Cazalas	300098	FC04292026	Board of Supervisors Meeting 04/29/26	$	200.00	
Rizzetta & Company, Inc.	300094	INV0000109196	Management Services 05/26	$	3,359.16	
Sitex Aquatics, LLC	300100	11039-b	Aquatic Maintenance 05/26	$	353.29	
Straley Robin Vericker	300095	28213	Legal Services 03/26	$	972.00	
TECO	20260527-2	211005933836-	1725 11th Ave NE 04/26	$	22.37	
		050526 ACH			
TECO	20260527-1	211005934289-	Wynnmere East PH1 04/26	$	1,221.20	
		050526 ACH			
TECO	20260527-3	221001988080-	11th Ave NE/18th St NE 04/26	$	1,866.87	
		050526 ACH			
The Observer Group, Inc.	300096	26-01243H	Legal Advertising 04/26	$	70.00	
Travis Elijah	300099	TE04292026-674	Board of Supervisors Meeting 04/29/26	$	200.00 	

Total				
$	12,597.89	

CALIBER RESIDENTIAL AND COMMERCIAL SERVICES LLC

INVOICE

Daniel Perry
4920 west cypress st ste 104
#5030
tampa FL, 33607
(833)743-4925

Bill To	Invoice #	635	
Wynnmere East CDD
3434 Colwell Avenue, Suite 200
Tampa, Fl 33614
(813)933-5571 EXT 2772	Invoice Date	05/04/2026	

DESCRIPTION	AMOUNT	
Community Lawn cutting	4,333.00	
TOTAL	$4,333.00 USD	

Terms & Conditions
Payments are due on the 15th of each month

Wynnmere East CDD
	Meeting Date: April 29, 2026	

SUPERVISOR PAY REQUEST

Name of Board Supervisor	Check if paid	
Travis Elijah	X	
Shawn Fitzgerald	*No Pay	
Fluffy Cazalas	X	

(*) Does not get paid
NOTE: Supervisors are only paid if checked present.

EXTENDED MEETING TIMECARD

Meeting Start Time:	6:10 PM	
Meeting End Time:	7:56 PM	
Total Meeting Time:	1 HR 46 MINS	

Time Over (3) Hours:		

Total at $175.00 per Hour:		

ADDITIONAL OR CONTINUED MEETING TIMECARD

Meeting Date:		
Additional or Continued Meeting?		
Total Meeting Time:		
Total at $175 per Hour:	$0.00	

Business Mileage Round Trip		
IRS Rate per Mile	$0.700	
Mileage to Charge	$0.00	

DM Signature: 	

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

Bill To:

Invoice

Date	Invoice#	
5/2/2026	INV0000109196	

Wynnmere East CDD 3434 Colwell Avenue
Suite 200
Tampa FL	33614

Description

Services for the month of
May

Qty

Terms
Upon Receipt

Rate

Client Number
00674
Amount

Dissemination Services Management Services
Website Compliance & Management

1.00
1.00
1.00

$83.33
$3,175.83
$100.00

$83.33
$3,175.83
$100.00

Subtotal

$3,359.16

Total

$3,359.16

INVOICE
Sitex Aquatics, LLC
PO Box 917
Parrish, FL 34219

oﬃce@sitexaquatics.com

+1 (813) 564-2322

Bill to
Wynnmere East CDD Rizzetta
P.O. Box 32414 Charlotte, NC 28232

Invoice details Invoice no.: 11039-b Terms: Net 30
Invoice date: 05/01/2026
Due date: 05/31/2026

#	Date	Product or service	Description	Qty	Rate	Amount

Aquatic Maintenance	Monthly Lake Maintenance- 2 Waterways

1	$343.00	$343.00

Additional Services	Temporary Fuel Surcharge	1	$10.29	$10.29

Ways to pay

Total	$353.29

View and pay

Straley Robin Vericker
1510 W. Cleveland Street
Tampa, FL 33606
Telephone (813) 223-9400 Federal Tax Id. - 20-1778458

Wynnmere East CDD
P.O. Box 32414
Charlotte, NC 28232

RE: General

April 16, 2026
Client:	001505
Matter:	000001
Invoice #:	28213
Page:	1

For Professional Services Rendered Through March 31, 2026

SERVICES	

Date	Person	Description of Services	Hours		Amount	
3/4/2026	WAS	COMMUNICATIONS WITH S. DELUNA REGARDING BOARD OF SUPERVISORS MEETING.	0.2		$61.00	
3/13/2026	AM	RESEARCH SEATS FOR GENERAL ELECTION;
PREPARE PUBLICATION AD FOR QUALIFYING PERIOD.	0.5		$87.50	
3/24/2026	WAS	COMMUNICATIONS REGARDING AUDIT RESPONSE; COMMUNICATIONS WITH S. DELUNA REGARDING
LANDSCAPE VENDOR ISSUE; REVIEW PUBLICATION AD FOR NOTICE OF QUALIFYING PERIOD FOR BOARD OF SUPERVISOR ELECTIONS.	0.5		$152.50	
3/25/2026	VKB	REVIEW AUDITOR'S LETTER REQUESTING RESPONSE FOR FY 24-25 AUDIT; REVIEW AND REVISE AUDIT
RESPONSE LETTER.	0.9		$274.50	
3/26/2026	WAS	COMMUNICATIONS REGARDING AUDIT RESPONSE.	0.2		$61.00	
3/27/2026	WAS	TELEPHONE CALL WITH S. DELUNA REGARDING UPCOMING BUDGET SEASON AND LANDSCAPE
VENDOR; REVIEW COMMUNICATIONS REGARDING BOARD SEATS UP FOR ELECTION.	0.6		$183.00	
3/31/2026	WAS	REVIEW DRAFT FINANCIAL AUDIT.	0.5		$152.50	
		Total Professional Services	3.4		$972.00	

April 16, 2026		
Client:	001505	
Matter:	000001	
Invoice #:	28213	

Page:	
2	

Total Services	$972.00	
Total Disbursements	$0.00	
Total Current Charges	$972.00	
Previous Balance	$545.00	
PAY THIS AMOUNT			$1,517.00	

Please Include Invoice Number on all Correspondence

Outstanding Invoices

Invoice Number	Invoice Date	Services	Disbursements	Interest	Tax	Total	

28129	March 24, 2026

$545.00

$0.00

$0.00

$0.00	$1,517.00

Total Remaining Balance Due  	$1,517.00

AGED ACCOUNTS RECEIVABLE

0-30 Days	31-60 Days	61-90 Days	Over 90 Days	
$1,517.00	$0.00	$0.00	$0.00	

TampaElectric.com

Account Summary

WYNNMERE EAST COMMUNITY
172511TH AVE NE RUSKIN, FL 33570-7933

Statement Date: May 05, 2026

Amount Due: ' .	$22.37

Due Date: May 26, 2026
Account #: 211005933836	

 MAY 1 l 2021

	
	Current Service Period: March 31, 2026 - April 29, 2026			
	Previous Amount Due	$22.94		
	Payment(s) Received Since Last Statement	·$22.94		
				
	Current Month's Charqes	$22.37	Scan here to view
your account on!ine.	
	Amount Due by May 26, 2026	$22.37	1	
'	'
Amount not paid by due date may be assessed a late payment charge and an additional deposit,	

Monthly Usage (kWh!
10
8
6

4

0

f-)

ii

■:,

l:1 

2 ■

.. i.-,'i

2025

.,.1

I 	• 	I 	I 

I	•

I

2026

Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Oct	Nov	Dec

DON'T TOUCH DOWNED POWER LINES ORPOLES.
Assume downed power lines and poles are energized, stay away, call 911, then call us at 877·588·1010.	,,j
i

Learn about your newly redesigned bill and get deeper insights about your usage by visiting TECOaccount.com

fl

::1,r•�I"'TECC:l
dJ{j{j,/	TAMPA ELECTRIC
AN EMERA COMPANY

To ensure prompt credit, please return stub portion of this bill with your payment.
Account #: 211005933836

Payment Amount: $ 	

_

Due Date: May 26, 2026

a	Pay your bill online at TampaElectric.com
W	See reverse side of your paystub for more ways to pay.
Go Paperless, Go Green! Visit TampaElectric.com/Paperless to enroll now.

WYNNMERE EAST COMMUNITY 3434 COLWELL AVE, STE 200 TAMPA, FL 33614·8390

652619079777

Mail payment to:
TECO
P.O. BOX 31318 TAMPA, FL 33631·3318

Yu1ir :,er C>llilt will ll'..'

Make check payable to: TECO
Please write your account number on the memo line of your check.

4;-·"'11/1

7

-S,,    )Z.TECO.
TAMPA ELECTRIC
.,	ANEMERA COMPANY

Meter Read
Service Period: Mar 31, 2026 - Apr 29, 2026

Service For:
172511TH AVE NE
RUSKIN, FL 33570-7933

Rate Schedule: General Service • Non Demand

Page 2 of 3

,	Account #: 211005933836
- Stajement Date: May 05, 20?6
Charges Due: May 26, 2026

1000530032

04/29/2026

2,139

2,137

2 kWh

BIiiing Period

30 Days

Charge Details	Avg kWh Used Per Day

OJ
0.075-
0.05

0 Electric Charges		
Daily Basic Service Charge	30 days @ $0.66000	$19.80	
Energy Charge	2 kWh@ $0.09202/kWh	$0.18	
Fuel Charge	2 kWh@ $0.03516/kWh	$0.07	
Storm Protection Charge	2 kWh@ $0.00568/kWh	$0.01	
Clean Energy Transition Mechanism	2 kWh@ $0.00418/kWh	$0.01	
Storm Surcharge	2 kWh @ $0.02121/kWh	$0.04	
Florida Gross Receipt Tax		$0.52	
Electric Service Cost		$20,63	
State Tax		$1.74	
Total Electric Cost, Local Fees and Taxes	$22,37	

0.1kWh

May 1015	May 1016
Important Messages
Be Prepared This Storm Season
Visit FlorldaDisaster,orq or your county's emergency management website for emergency plans, evacuation and flood zones, emergency shelter locations, government alerts, flood insurance, property protection and more.

Total Current Month's Charges	,	$22.37

Quarterly Fuel Source Update
Tampa Electric's fuel mix for the 12-month period ending March 2026 includes 78%
natural gas, 12% solar, 10% purchased power and 0% coal.

For more information about your bill and understanding your charges, please visit TampaElectric.com

Ways To Pay Your Bill

'fiiii"

Bank Draft	�	In-Person
Visit TECOaccount.com for'-1  Find list of

�	Mall A Check
\,gl Payments:

Contact Us
Online: TampaE!ectr!c.com Phone:

Hearing Impaired/TTY:
7·1-1
Power Outage:

free recurring or one time payments via checking or savings account.

\iii'

�		Credit or Debit Card Pay by credit Card using KUBRA EZ-Pay
at TECOaccount.com.
Convenience fee will
be charged.

Payment Agents at
TampaElectrlc.com

�	Phone
�	Toll Free:
866·689·6469

TECO
P.0. Box 31318
Tampa, FL 33631-3318
Mail your payment In the enclosed envelope.
All Other Correspondences: Tampa Electric
P.O. Box 111
Tampa, FL 33601-0111

Commercial Customer Care: 866-832-6249
Residential Customer Care: 813-223-0800 (Hillsborough) 863-299-080D (Polk County)
888-223-0800 (All Other Counties)

877·588-1010
Energy-Saving Programs: 813-275-3909

Please Note: If you choose to pay your bill at a location not listed on our website or provided by Tampa Electric, you are paying someone who is not authorized to act as a payment agent at Tampa Electric. You bear the risk that this unauthorized party will relay the payment to Tampa Electric and do so in a timely fashion. Tampa Electric is not responsible for payments made to unauthorized agents, including their failure to deliver or timely deliver the payment to us. Such failures may result in late payment charges to your account or service disconnection.

7	WYNNMERE EAST COMMUNITY

Statement Date: May 05, 2026

�l;W')	TECO.
ti!,J!Jf',,, TAMPA ELECTRIC
AN EMERA COMPANY

TampaElectric.com

WYNNMERE EAST PHI
RUSKIN, FL 33570·0000

Amount Due:	$1,221.20

.

'

	
Account Summary

Current service Period: March 31, 2026 • April 29, 2026

Previous Amount D"ue
Payment(s) Received Since Last Statement

$1,221.20
·$1,221.20

Current Month's charges	$1,221.20

'. Amount Due by May 26, 2026	$1,221.20
I	'
Amount not paid by due date may be assessed a late payment charge and an additional deposit,

Scan here to view your account online.

DON'T TOUCH DOWNED POWER LINES ORPOLES.
Assume downed power lines and poles are energized, stay away, call 911, then call us at 877·588-1010. \.\ 11
--=�,1,9
! -�•�1,�ri��Jltt�etij�j�ij' .i

Learn about your newly redesigned bill and get deeper insights about your usage by visiting TEC0account.com

To ensure prompt credit, please return stub portion of this bill with your payment.
Account #: 211005934289
Due Date: May 26, 2026

8	Pay your bill online at TampaElectric.com
W	See reverse side of your paystub for more ways to pay.

Payment Amount: $ 		_

Go Paperless, Go Green! Visit TampaElectric.com/Paperless to enroll now.		
652619079778

WYNNMERE EAST COMMUNITY 3434 COLWELL AVE, STE 200 TAMPA, FL 33614·8390

Mail payment to: TECO
P.O. BOX 31318
TAMPA, FL 33631-3318

Make check payable to: TECO
Please write your account number on the memo line of your check.

,:%7,,,.-4     TECO.
4_"'¾f/ ill!III TAMPA ELECTRIC:
.,	AN EMERA COMPANY

Service Period: Mar 31, 2026 - Apr 29, 2026
Charge Details

Service For: WYNNMERE EAST PH1 RUSKIN, FL 33570-0000

Rate Schedule: Lighting Service

Page 2 of 3

Account #: 211005934289
Statement Date: May 05, 2026
Charges Due: May 26, 2026

Important Messages

0

Electric Charges
Lighting Service Items LS•1 (Bright Choices) for 30 days

Lighting Energy Charge	416 kWh@ $0.03411/kWh	$14.19

Be Prepared This Storm Season
Visit FloridaDlsaster.org or your county's emergency management website for emergency plans, evacuation and flood zones, emergency shelter locations, government alerts, flood insurance,

Fixture & Maintenance Charge	26 Fixtures	$243.88	property protection and more.	
Lighting Pole / Wire	26 Poles	$854.62	Quarterly Fuel Source Update	
Lighting Fuel Charge	416 kWh@ $0.03452/kWh	$14.36	Tampa Electric's fuel mix for the 12-month	
Storm Protection Charge	416 kWh@ $0.00574/kWh	$2.39
Clean Energy Transition Mechanism	416 kWh@ $0.00043/kWh	$0.18
Storm Surcharge	416 kWh@ $0.01230/kWh	$5.12
Florida Gross Receipt Tax	$0.93
State Tax	$85.53

Lighting Charges	$1,221.20	period ending March 2026 includes 78%
natural gas, 12% solar, 10% purchased power and 0% coal.	

'
Total C1-1rrent Month's C�arges

$1,221.20

For more information about your bill and understanding your charges, please visit TampaElectric.com

Ways To Pay Your Bill
,A	Bank Draft	�	ln�Person
'W V1s1t TECOaeeount.eom for 'W Find list of

A	Mail A Check
'w' Payments:

Contact Us
Onllne: TampaEleclrlc.com Phone:

Hearing Impaired/TTY:
7-1-1
Power outage:

free recurring or one time

Payment Agents at

TECO

Commerclal Customer Care:

877-588·1010

payments via checking or savings account.

TampaEleetrlc.com	P.O. Box 31318
Tampa, FL 33631·3318
Mail your payment in

866-832-6249
Residential Customer Care:
813·223·0800 (Hillsborough)

Energy-Saving Programs:
813-275-3909

a	Credit or Debit Card
\iii Pay by credit Card
using KUBRA EZ-Pay at TECOaeeount,eom. Convenience fee will be charged.

�	Phone
�	Toll Free:
866·689-6469

the enclosed envelope.
All Other Correspondences: Tampa Electric
P.O. Box 111
Tampa, FL 33601-0111

863-299·0800 (Polk County)
888-223·0800 (All Other Counties)

Please Note: If you choose to pay your bill at a location not listed on our website or provided by Tampa Electric, you are payinq someone who is not authorized to act as a payment aqent at Tampa Electric. You bear the risk that this unauthorized party wm relay the payment to Tampa Electric and do so in a timely fashion. Tampa Electric ls not responsible for payments made to unauthorized aqents, including their failure to deliver or timely deliver the payment to us. Such failures may result in late payment
charges to your account or service disconnection.

ti

-

;1 2  t..TECO.
4 	TAMPA ELECTRIC
AN EMERA COMPANY

TampaElectric.com

WYNNMERE EAST COMMUNITY 11TH A VE NE/ 18TH ST NE RUSKIN, FL 33570

Statement Date: May 05, 2026

Due Date: May 26, 2026
Account #: 221001988080	

Amount Due:	$1,866.87

Account Summary

MAY l	I 202,

Current Service Period: March 31, 2026 - April 29, 2026

Previous Amount DUe
Payment(s) Received Since Last Statement

$1,866.87
-$1,866.87

Current Month's Charges

$1,866.87

'
: Amount Due by May 26, 2026	$1,866.87  •

'

'

Scan here to view
your account online.

Amount not paid by due date may be assessed a late payment charge and an addltlonal deposit,

DON'T TOUCH DOWNED POWER LINES ORPOLES.
Assume downed power lines and poles are energized, stay away, call 911, then call us at
877-588-1010.	vi

Learn about your newly redesigned bill and get deeper Insights about your usage by visiting TECOaccount.com

"i--sc7-�·'TECO.
&S{':¢9''itJIIJII  TAMPA   ELECTRIC
..,	AN EMERA COMPANY

To ensure prompt credit, please return stub portion of this bill with your payment.
Account #: 221001988080
Due Date: May 26, 2026

8	Pay your bill online at TampaElectric.com
W	See reverse side of vour pavstub for more wavs to pay.
Go Paperless, Go Green! Visit TampaElectric.com/Paper/ess to enroll now.

Payment Amount: $ 	

_

 	

661260992901

00004187 FTECO105062600202710 00000 03 00000000 10056 006
WYNNMERE EAST COMMUNITY 3434 COLWELL AVE, STE 200
�	TAMPA, FL 33614-8390

Mail payment to:

TECO
P.O. BOX 31318
TAMPA, FL 33631-3318

Make check payable to: TECO
Please write your account number on the memo line of vour check.

-:s-:2,,,.2:..     TECO.

�tlfa�,,, TAMPA ELECTRIC
AN EMERA COMPANY

Service Period: Mar 31, 2026 - Apr 29, 2026
Charge Details

Service For:
11TH AVE NE/ 18TH ST NE RUSKIN, FL 33570

Rate Schedule: Lighting Service

Page 2 of 3

Account II: 221001986080
Statement Date: May OS, 2026
. Charges Due: May 26, 2026

Important Messages

0

Electric Charges
Lighting Service Items LS-1 (Bright Choices) for 30 days

Lighting Energy Charge	 720 kWh@ $0.03411/kWh		$24.56 Fixture & Maintenance Charge	37 Fixtures	$455.54
Lighting Pole/ Wire	37 Poles	$1216.19
Lighting Fuel Charge	 720 kWh@ $0,03452/kWh	$24.85 Storm Protection Charge	720 kWh@ $0.00574/kWh			$4.13 Clean Energy Transition Mechanism  720 kWh @ $0.00043/kWh			 $0.31 Storm Surcharge	720 kWh@ $0.01230/kWh		$8,86
Florida Gross Receipt Tax	$1.61
State Tax	$130.82
Lighting Charges	$1,866.87

Be Prepared This Storm Season
Visit FloridaDlsaster.org or your county's emergency management website for emergency plans, evacuation and flood zones, emergency shelter locations, government alerts, flood insurance, property protection and more.
Quarterly Fuel Source Update
Tampa E!ectric's fuel mix for the 12-month period ending March 2026 includes 78%
natural gas, 12% solar, 10% purchased
power and 0% coal.

Total Current Month's Charges	$1,866.87

-	_-	.         -    -                                -	-  -  -    -    -    -    -    -    -    -   -	-   _-  -	..     --	-	.       ---	---                               ----                     ---                          --              --     . -         .--                  ------------------                     .-            -.. -           ---         -----------------    ---

For more information about your bill and understanding your charges, please visit TampaElectric.com

Ways To Pay Your Bill
A	Bank Draft	,4	In-Person
V'  VIsIt TECOaccount.com for W	Find !1st of

�	Mail A Check
'\al Payments:

Contact Us
Online: TampaElectric.com Phone:

Hearing Impaired/TTY: 7-1-1
Power Outage:

free recurring or one time payments via checking or savings account.

�	Credit or Debit Card
\aJ' Pay by credit Card
using KUBRA EZ-Pay at TECOaccount.com. Convenience fee will be charged.

Payment Agents at TampaElectric.com

.,.	Phone
�	To!IFree:
866·689·6469

TECO
P.0. Box 31318
Tampa, FL 33631-3318
Mail your payment in the enclosed envelope.
All Other Correspondences: Tampa Electric
P.O. Box 111
Tampa, FL 33601-0111

Commercial Customer Care: 866-832-6249
Resldential Customer Care: 813-223-0800 (Hillsborough)
863-299-0800 (Polk County)
888-223-0800 (All Other Counties)

877-588-1010
Energy-Saving Programs: 813-275·3909

Please Note: If you choose to pay your bill at a location not listed on our website or provided by Tampa Electric, you are paying someone who is not authorized to act as a payment agent at Tampa Electric. You bear the r!sk that this unauthorized party will relay the payment to Tampa Electric and do so in a timely fashion. Tampa Electric Is not responsible for payments made to unauthorized agents, including their failure to deliver or timely deliver the payment to us. Such failures may result in late payment charges to your account or service disconnection.

INVOICE
Legal Advertising Invoice # 26-01243H

Business Observer
1970 Main Street 3rd Floor
Sarasota, FL 34236
, 941-906-9386 x322

Date 04/17/2026

Attn:
Wynnmere East CDD Rizzetta
3434 COLWELL AVENUE SUITE 200
TAMPA FL 33614

Please make checks payable to: (Please note Invoice # on check) Business Observer
1970 Main Street 3rd Floor
Sarasota, FL 34236

$70.00

Serial # 26-01243H
Notice of Special BOS Meeting
RE: Wynnmere East CDD Board of Supervisors Meeting on 4/29/26 at 6:00 PM
Published: 4/17/2026

Description	Amount

Please include our Serial #

Pay by credit card online:

Total

on your check

https://legals.businessobserverfl. com/send-payment/

Payment is due within 30 days of the 1st publication date of your notice. if

Important Message	Paid	()	
	$70.00	

payment is not made, affidavits may be held

Attention: If you are a government agency and you believe that you qualify for a 15% discount to the second insertion of your notice per F.S. revision 50.061, please inform Kristen Boothroyd directly at 941-906-9386 x323.

INVOICE
Legal Advertising

Business Observer
1970 Main Street 3rd Floor
Sarasota, FL 34236
, 941-906-9386 x322

Attention: If you are a government agency and you believe that you qualify for a 15% discount to the second insertion of your notice per F.S. revision 50.061, please inform Kristen Boothroyd directly at 941-906-9386 x323.

Tab 11

Wynnmere East Community Development District

Financial Statements (Unaudited)

April 30, 2026

Prepared by: Rizzetta & Company, Inc.

wynnmereeastcdd.com rizzetta.com

Wynnmere East Community Development District
Balance Sheet As of 04/30/2026
(In Whole Numbers)

	General Fund		Debt Service Fund		Capital Project Fund		Total Gvmnt Fund		Fixed Assets Group		Long-Tenn Debt	
Assets							
Cash In Bank	281,574	0	0	281,574	0	0	
Investments	0	736,224	33	736,257	0	0	
Accounts Receivable	1,271	1,977	0	3,249	0	0	
Refundable Deposits	2,825	0	0	2,825	0	0	
Fixed Assets	0	0	0	0	1,811,389	0	
Amount Available in Debt Service	0	0	0	0	0	738,201	
Amount To Be Provided Debt Service	0	0	0	0	0	4,041,799	
Total Assets	285,670		738,201		33		1,023,905		1,811,389		4,780,000	
Liabilities							
Accounts Payable	1,042	0	0	1,042	0	0	
Accrued Expenses	4,310	0	0	4,310	0	0	
Revenue Bonds Payable-Long Term	0	0	0	0	0	4,780,000	
Total Liabilities	5,352		0		0		5,352		0		4,780,000	
Fund Equity & Other Credits
Beginning Fund Balance	

138,761	

471,231	

32	

610,024	

0	

0	
Investment In General Fixed Assets	0	0	0	0	1,811,389	0	
Net Change in Fund Balance	14I,557	266,970	l	408,528	0	0	
Total Fund Equity & Other Credits	280,318		738,201		33		1,018,552		1,811,389		0	
Total Liabilities & Fund Equity	285,670	738,201	33	1,023,905	1,811,389	4,780,000	

See Notes to Unaudited Financial Statements

674 General Fund	Wynnmere East Community Development District
Statement of Revenues and Expenditures
As of 04/30/2026 (In Whole Numbers)

Revenues	Year Ending 09/30/2026

Annual Budget		Through 04/30/2026

YTD Budget		Year To Date 04/30/2026

YTD Actual	YTD Variance	
Interest Earnings Interest Earnings	
0		
0		
1,741		
1,741	
Special Assessments Tax Roll	
246,477		
246,477		
246,700		
223	
Total Revenues	246,477		246,477		248,441		1,964	

Supervisor Fees		4,800		2,800		800		2,000	
Total Legislative		4,800		2,800		800		2,000	
Financial & Administrative Arbitrage Rebate Calculation		
500		
500		
0		
500	
Assessment Roll		3,090		3,090		3,090		0	
Auditing Services		4,800		4,800		3,600		1,200	
Disclosure Report		1,000		583		500		83	
District Engineer		5,000		2,917		0		2,917	
District Management		38,110		22,231		19,147		3,084	
Dues, Licenses & Fees		500		352		175		177	
Legal Advertising		2,500		1,458		132		1,327	
Miscellaneous Fees		1,500		875		0		875	
Miscellaneous Mailings		1,500		875		0		875	
Public Officials Liability Insurance		3,859		3,859		3,636		223	
Trustees Fees		4,000		4,000		1,912		2,087	
Website Hosting, Maintenance, Backup
&E		2,800		1,634		1,750		(116)	
Total Financial & Administrative		69,159		47,174		33,942		13,232	
Legal Counsel District Counsel		
15,000		
8,750		
2,625		
6,125	
Total Legal Counsel		15,000		8,750		2,625		6,125	
Electric Utility Services Utility Services		
40,000		
23,333		
21,726		
1,607	
Total Electric Utility Services		40,000		23,333		21,726		1,607	
Stormwater Control Aquatic Maintenance		
6,000		
3,500		
4,401		
(901)	
Total Stormwater Control		6,000		3,500		4,401		(901)	
Other Physical Environment General Liability Insurance		
4,718		
4,718		
4,446		
272	
Irrigation Maintenance		5,000		2,917		0		2,917	
Landscape Maintenance		58,000		33,833		36,031		(2,198)	
Landscape Replacement Plants, Shrubs, Tr
Property Insurance		3,500

5,300		2,042

5,300		0

2,553		2,042

2,747	
Total Other Physical Environment		76,518		48,810		43,030		5,780	
Contingency									

Expenditures Legislative

674 General Fund	Wynnmere East Community Development District
Statement of Revenues and Expenditures
As of 04/30/2026 (In Whole Numbers)

	Year Ending 09/30/2026		Through 04/30/2026		Year To Date 04/30/2026		
	Annual Budget		YTD Budget		YTD Actual	YTD Variance	
Hurricane Related Expenses	15,000		8,750		0	8,750	
Miscellaneous Contingency	20,000		11,667		361	11,306	
Total Contingency	35,000		20,417		361	20,056	
Total Expenditures	246,477		154,784		106,885	47,899	

Total Excess of Revenues Over(Under) Ex-	
0		
91,693		
141,556	
49,863	
penditures							
Fund Balance, Beginning of Period	0		0		138,762	138,761	
Total Fund Balance, End of Period	0		91,693		280,318	188,624	

674 Debt Service Fund S2016	Wynnmere East Community Development District
Statement of Revenues and Expenditures
As of 04/30/2026 (In Whole Numbers)

Revenues	Year Ending 09/30/2026

Annual Budget		Through 04/30/2026

YTD Budget		Year To Date 04/30/2026

YTD Actual	YTD Variance	
Interest Earnings Interest Earnings	
0		
0		
10,822		
10,822	
Special Assessments Tax Roll	
383,425		
383,425		
383,771		
346	
Total Revenues	383,425		383,425		394,593		11,168	

Interest	263,425		263,425		127,622		135,803	
Principal	120,000		120,000		0		120,000	
Total Debt Service	383,425		383,425		127,622		255,803	
Total Expenditures	383,425		383,425		127,622		255,803	

Total Excess of Revenues Over(Under) Ex-	
0		
0		
266,971		
266,971	
penditures
Fund Balance, Beginning of Period	
0		
0		
471,230		
471,230	
Total Fund Balance, End of Period	0		0		738,201		738,201	

Expenditures Debt Service

674 Capital Projects Fund S2016 Wynnmere East Community Development District
Statement of Revenues and Expenditures
As of 04/30/2026 (In Whole Numbers)

Revenues
Interest Earnings

Year Ending 09/30/2026

Annual Budget

Through 04/30/2026
YTD Budget

Year To Date 04/30/2026
YTD Actual	YTD Variance

Interest Earnings	0		0		1		1	
Total Revenues	0		0		1		1	

Total Excess of Revenues Over(Under) Ex-	
0		
0		
1		
1	
penditures
Fund Balance, Beginning of Period	
0		
0		
32		
32	
Total Fund Balance, End of Period	0		0		33		33	

	Wynnmere East CDD Investment Summary April 30, 2026		

Account	

Investment	Balance as of April 30, 2026	
US Bank Series 2016 Revenue	First American Funds Inc SHS Institutional Govt Fund 3763	$	284,302	
US Bank Series 2016 Reserve	First American Funds Inc SHS Institutional Govt Fund 3763	193,138	
US Bank Series 2016 Interest	First American Funds Inc SHS Institutional Govt Fund 3763	127,622	
US Bank Series 2016 Prepayment	First American Funds Inc SHS Institutional Govt Fund 3763	1,162	
	Total Debt Service Fund Investments	$	736,224	

US Bank Series 2016 Construction	
First American Funds Inc SHS Institutional Govt Fund 3763	
$	33	
	Total Capital Projects Fund Investments	$	33	

FirstService Financial, an affiliate by ownership to your management company Rizzetta & Company, provides banking solutions exclusively to clients of Rizzetta & Company. FirstService Financial receives a monthly administration fee from partner ﬁnancial institutions for our assistance with the development, placement, service, and maintenance of our banking programs without impacting the interest our clients earn on their funds. The monthly administration fee varies as it is negotiated with each participating financial institution.

Wynnmere East Community Development District Summary A/R Ledger
From 04/01/2026 to 04/30/2026

674,2946

Fund_lD

Fund Name	Customer	Invoice Number AR Account	Date	Balance Due

Sum for 674, 2946
674,2947

674-001	674 General Fund Hillsborough	AR00002927
County Tax Collec-tor

12110	10/01/2025	1,271.15

1,271.15

Sum for 674, 2947
Sum for 674
Sum Total

674-200		674 Debt Service	Hillsborough	AR00002927 Fund S2016	County Tax Collec-
tor

12110	10/01/2025

1,977.41

1,977.41
3,248.56
3,248.56

See Notes to Unaudited Financial Statements

Wynnmere East Community Development District Summary A/P Ledger
From 04/01/2026 to 04/30/2026

674,2946

Fund Name

GL posting date	Vendor name

Document number Description

Balance Due

Sum for 674, 2946
Sum for 674
Sum Total

674 General Fund
674 General Fund

04/16/2026
04/16/2026

Straley Robin Vericker 28213
The Observer Group, 26-01243H Inc.

Legal Services 03/26
Legal Advertising 04/26

972.00
70.00
1,042.00
1,042.00
1,042.00

Wynnmere East Community Development District Notes to Unaudited Financial Statements
April 30, 2026

Balance Sheet

Trust statement activity has been recorded through 04/30/2026.
See EMMA (Electronic Municipal Market Access) at  https://emma.msrb.org for Municipal Disclosures and Market Data.

Summary A/R Ledger – Payment Terms

Payment terms for landowner assessments are (a) defined in the FY25-26 Assessment Resolution adopted by the Board of Supervisors, (b) pursuant to Florida Statutes, Chapter 197 for assessments levied via the county tax roll.
Summary A/R Ledger – Subsequent Collections

General Fund – Payment for Invoice #AR00002927 in the amount of $842.47 was received in May 2026.
Debt Service 200 Fund – Payment for Invoice #AR00002927 in the amount of $1,310.55 was received in May 2026.

Wynnmere East Community Development District

Financial Statements (Unaudited)

May 31, 2026

Prepared by: Rizzetta & Company, Inc.

wynnmereeastcdd.com rizzetta.com

Wynnmere East Community Development District
Balance Sheet As ofOS/31/2026
(In Whole Numbers)

	General Fund		Debt Service Fund		Capital Project Fund		Total Gvmnt Fund		Fixed Assets Group		Long-Term Debt	
Assets							
Cash In Bank	310,264	0	0	310,264	0	0	
Investments	0	481,891	33	481,924	0	0	
Accounts Receivable	429	667	0	1,096	0	0	
Prepaid Expenses	2,231	0	0	2,231	0	0	
Refundable Deposits	2,825	0	0	2,825	0	0	
Fixed Assets	0	0	0	0	1,811,389	0	
Amount Available in Debt Service	0	0	0	0	0	482,558	
Amount To Be Provided Debt Service	0	0	0	0	0	4,167,442	
Total Assets	315,749		482,558		33		798,340		1,811,389		4,650,000	

Liabilities							
Accounts Payable	46,350	0	0	46,350	0	0	
Accrued Expenses	800	0	0	800	0	0	
Revenue Bonds Payable-Long Term	0	0	0	0	0	4,650,000	
Total Liabilities	47,150		0		0		47,150		0		4,650,000	

Fund Equity & Other Credits							
Beginning Fund Balance	138,761	471,231	32	610,024	0	0	
Investment ln General Fixed Assets	0	0	0	0	1,811,389	0	
Net Change in Fund Balance	129,838	11,327	l	141,166	0	0	
Total Fund Equity & Other Credits	268,599		482,558		33		751,190		1,811,389		0	

Total Liabilities & Fund Equity	
315,749	
482,558	
33	
798,340	
1,811,389	
4,650,000	

See Notes to Unaudited Financial Statements

674 General Fund	Wynnmere East Community Development District
Statement of Revenues and Expenditures
As of 05/31/2026 (In Whole Numbers)

	Year Ending 09/30/2026		Through 05/31/2026		Year To Date 05/31/2026		
	Annual Budget		YTD Budget		YTD Actual	YTD Variance	
Revenues							
Interest Earnings Interest Earnings	
0		
0		
2,386	
2,386	
Special Assessments Tax Roll	
246,477		
246,477		
246,701	
224	
Total Revenues	246,477		246,477		249,087	2,610	

Supervisor Fees		4,800		3,200		1,000		2,200	
Total Legislative		4,800		3,200		1,000		2,200	
Financial & Administrative Arbitrage Rebate Calculation		
500		
500		
0		
500	
Assessment Roll		3,090		3,090		3,090		0	
Auditing Services		4,800		4,800		3,600		1,200	
Disclosure Report		1,000		667		584		83	
District Engineer		5,000		3,333		0		3,333	
District Management		38,110		25,407		22,323		3,084	
Dues, Licenses & Fees		500		382		175		207	
Legal Advertising		2,500		1,666		217		1,450	
Miscellaneous Fees		1,500		1,000		0		1,000	
Miscellaneous Mailings		1,500		1,000		0		1,000	
Public Officials Liability Insurance		3,859		3,859		3,636		223	
Trustees Fees		4,000		4,000		3,506		493	
Website Hosting, Maintenance, Backup
&E		2,800		1,867		1,550		317	
Total Financial & Administrative		69,159		51,571		38,681		12,890	
Legal Counsel District Counsel		
15,000		
10,000		
4,864		
5,136	
Total Legal Counsel		15,000		10,000		4,864		5,136	
Electric Utility Services Utility Services		
40,000		
26,667		
21,727		
4,940	
Total Electric Utility Services		40,000		26,667		21,727		4,940	
Stormwater Control Aquatic Maintenance		
6,000		
4,000		
4,754		
(755)	
Total Stormwater Control		6,000		4,000		4,754		(755)	
Other Physical Environment									
General Liability Insurance		4,718		4,718		4,446		272	
Irrigation Maintenance		5,000		3,333		0		3,334	
Landscape Maintenance		58,000		38,667		40,364		(1,698)	
Landscape Replacement Plants, Shrubs, Tr
Property Insurance		3,500

5,300		2,333

5,300		0

2,553		2,334

2,747	
Total Other Physical Environment		76,518		54,351		47,363		6,989	
Contingency									

Expenditures Legislative

674 General Fund	Wynnmere East Community Development District
Statement of Revenues and Expenditures
As of 05/31/2026 (In Whole Numbers)

	Year Ending 09/30/2026		Through 05/31/2026		Year To Date 05/31/2026		
	Annual Budget		YTD Budget		YTD Actual	YTD Variance	
Hurricane Related Expenses	15,000		10,000		0	10,000	
Miscellaneous Contingency	20,000		13,333		860	12,473	
Total Contingency	35,000		23,333		860	22,473	
Total Expenditures	246,477		173,122		119,249	53,873	

Total Excess of Revenues Over(Under) Ex-	
0		
73,355		
129,838	
56,483	
penditures							
Fund Balance, Beginning of Period	0		0		138,761	138,761	
Total Fund Balance, End of Period	0		73,355		268,599	195,244	

674 Debt Service Fund S2016	Wynnmere East Community Development District
Statement of Revenues and Expenditures
As of 05/31/2026 (In Whole Numbers)

Revenues	Year Ending 09/30/2026

Annual Budget		Through 05/31/2026

YTD Budget		Year To Date 05/31/2026

YTD Actual	YTD Variance	
Interest Earnings Interest Earnings	
0		
0		
12,800		
12,800	
Special Assessments Tax Roll	
383,425		
383,425		
383,771		
346	
Total Revenues	383,425		383,425		396,571		13,146	

Interest	263,425		263,425		255,244		8,181	
Principal	120,000		120,000		130,000		(10,000)	
Total Debt Service	383,425		383,425		385,244		(1,819)	
Total Expenditures	383,425		383,425		385,244		(1,819)	

Total Excess of Revenues Over(Under) Ex-	
0		
0		
11,327		
11,327	
penditures
Fund Balance, Beginning of Period	
0		
0		
471,231		
471,231	
Total Fund Balance, End of Period	0		0		482,558		482,558	

Expenditures Debt Service

674 Capital Projects Fund S2016 Wynnmere East Community Development District
Statement of Revenues and Expenditures
As of 05/31/2026 (In Whole Numbers)

Revenues
Interest Earnings

Year Ending 09/30/2026

Annual Budget

Through 05/31/2026
YTD Budget

Year To Date 05/31/2026
YTD Actual	YTD Variance

Interest Earnings	0		0		1		1	
Total Revenues	0		0		1		1	

Total Excess of Revenues Over(Under) Ex-	
0		
0		
1		
1	
penditures
Fund Balance, Beginning of Period	
0		
0		
32		
32	
Total Fund Balance, End of Period	0		0		33		33	

Wynnmere East CDD Investment Summary May 31, 2026

Balance as of
Account	Investment	May 31, 2026

US Bank Series 2016 Revenue	First American Funds Inc SHS Institutional Govt Fund 3763	$	287,588
US Bank Series 2016 Reserve	First American Funds Inc SHS Institutional Govt Fund 3763	193,138 US Bank Series 2016 Prepayment	First American Funds Inc SHS Institutional Govt Fund 3763		1,165

Total Debt Service Fund Investments	$	481,891
US Bank Series 2016 Construction	First American Funds Inc SHS Institutional Govt Fund 3763	$	33
Total Capital Projects Fund Investments	$	33

FirstService Financial, an affiliate by ownership to your management company Rizzetta & Company, provides banking solutions exclusively to clients of Rizzetta & Company. FirstService Financial receives a monthly administration fee from partner ﬁnancial institutions for our assistance with the development, placement, service, and maintenance of our banking programs without impacting the interest our clients earn on their funds. The monthly administration fee varies as it is negotiated with each participating financial institution.

Wynnmere East Community Development District Summary A/R Ledger
From 05/01/2026 to 05/31/2026

674,2946

Fund_lD

Fund Name	Customer	Invoice Number AR Account	Date	Balance Due

Sum for 674, 2946
674,2947

674-001	674 General Fund Hillsborough	AR00002927
County Tax Collec-tor

12110	10/01/2025	428.68

428.68

Sum for 674, 2947
Sum for 674
Sum Total

674-200		674 Debt Service	Hillsborough	AR00002927 Fund S2016	County Tax Collec-
tor

12110	10/01/2025

666.86

666.86
1,095.54
1,095.54

See Notes to Unaudited Financial Statements

Wynnmere East Community Development District Summary A/P Ledger
From 05/01/2026 to 05/31/2026

Fund Name	GL posting date	Vendor name	Document number	Description	Balance Due	
674,2946						
674 General Fund	05/01/2026	LLS Tax Solutions,	004130	Arbitrage services	500.00	
		Inc.		05/26		
	674 General Fund	05/15/2026	Straley Robin Vericker	28465	Legal Counsel 04/26	1,939.86	
	674 General Fund	05/01/2026	The Observer Group,	26-01628H	Legal advertising	85.31	
			Inc.		05/26		
	674 General Fund	05/01/2026	U.S. Bank	8160814	Trustee Fees	1,593.80	
					04/01/26-03/31/27		
	674 General Fund	05/01/2026	U.S. Bank	8160814	Trustee Fees	2,231.33	
					04/01/26-03/31/27		
	674 General Fund	05/26/2026	Wynnmere East COD	05262026	Transfer from Valley to	40,000.00	
					Bank United 05/26		
Sum for 674, 2946						46,350.30	
Sum for674						46,350.30	
Sum Total						46,350.30	

Wynnmere East Community Development District Notes to Unaudited Financial Statements
May 31, 2026

Balance Sheet

Trust statement activity has been recorded through 05/31/2026.
See EMMA (Electronic Municipal Market Access) at https://emma.msrb.org for Municipal Disclosures and Market Data.

Summary A/R Ledger – Payment Terms

Payment terms for landowner assessments are (a) defined in the FY25-26 Assessment Resolution adopted by the Board of Supervisors, (b) pursuant to Florida Statutes, Chapter 197 for assessments levied via the county tax roll.

Wynnmere East Community Development District

Financial Statements (Unaudited)

June 30, 2026

Prepared by: Rizzetta & Company, Inc.

wynnmereeastcdd.com rizzetta.com

Wynnmere East Community Development District
Balance Sheet As of 06/30/2026
(In Whole Numbers)

	General Fund		Debt Service Fund		Capital Project Fund		Total Gvmnt Fund		Fixed Assets Group		Long-Tenn Debt	
Assets							
Cash In Bank	241,750	0	0	241,750	0	0	
Investments	0	487,146	33	487,179	0	0	
Prepaid Expenses	2,232	0	0	2,232	0	0	
Refundable Deposits	2,825	0	0	2,825	0	0	
Fixed Assets	0	0	0	0	1,811,389	0	
Amount Available in Debt Service	0	0	0	0	0	487,146	
Amount To Be Provided Debt Service	0	0	0	0	0	4,162,854	
Total Assets	246,807		487,146		33		733,986		1,811,389		4,650,000	
Liabilities							
Accounts Payable	1,030	0	0	1,030	0	0	
Accrued Expenses	4,020	0	0	4,020	0	0	
Revenue Bonds Payable-Long Term	0	0	0	0	0	4,650,000	
Total Liabilities	5,050		0		0		5,050		0		4,650,000	
Fund Equity & Other Credits
Beginning Fund Balance	

138,761	

471,231	

32	

610,024	

0	

0	
Investment In General Fixed Assets	0	0	0	0	1,811,389	0	
Net Change in Fund Balance	102,996	15,915	1	118,912	0	0	
Total Fund Equity & Other Credits	241,757		487,146		33		728,936		1,811,389		0	
Total Liabilities & Fund Equity	246,807	487,146	33	733,986	1,811,389	4,650,000	

See Notes to Unaudited Financial Statements

674 General Fund	Wynnmere East Community Development District
Statement of Revenues and Expenditures
As of 06/30/2026 (In Whole Numbers)

Revenues	Year Ending 09/30/2026

Annual Budget		Through 06/30/2026

YTD Budget		Year To Date 06/30/2026

YTD Actual	YTD Variance	
Interest Earnings Interest Earnings	
0		
0		
2,915		
2,915	
Special Assessments Tax Roll	
246,477		
246,477		
248,798		
2,321	
Total Revenues	246,477		246,477		251,713		5,236	

Supervisor Fees		4,800		3,600		1,000		2,600	
Total Legislative		4,800		3,600		1,000		2,600	
Financial & Administrative Arbitrage Rebate Calculation		
500		
500		
0		
500	
Assessment Roll		3,090		3,090		3,090		0	
Auditing Services		4,800		4,800		4,100		700	
Disclosure Report		1,000		750		666		84	
District Engineer		5,000		3,750		0		3,750	
District Management		38,110		28,583		25,499		3,083	
Dues, Licenses & Fees		500		411		175		237	
Legal Advertising		2,500		1,875		217		1,658	
Miscellaneous Fees		1,500		1,125		0		1,125	
Miscellaneous Mailings		1,500		1,125		0		1,125	
Public Officials Liability Insurance		3,859		3,859		3,636		223	
Trustees Fees		4,000		4,000		3,506		494	
Website Hosting, Maintenance, Backup
&E		2,800		2,100		1,650		450	
Total Financial & Administrative		69,159		55,968		42,539		13,429	
Legal Counsel District Counsel		
15,000		
11,250		
6,094		
5,156	
Total Legal Counsel		15,000		11,250		6,094		5,156	
Electric Utility Services Utility Services		
40,000		
30,000		
27,857		
2,143	
Total Electric Utility Services		40,000		30,000		27,857		2,143	
Stormwater Control Aquatic Maintenance		
6,000		
4,500		
11,108		
(6,608)	
Total Stormwater Control		6,000		4,500		11,108		(6,608)	
Other Physical Environment General Liability Insurance		
4,718		
4,718		
4,446		
272	
Irrigation Maintenance		5,000		3,750		0		3,750	
Landscape Maintenance		58,000		43,500		52,760		(9,260)	
Landscape Replacement Plants, Shrubs, Tr
Property Insurance		3,500

5,300		2,625

5,300		0

2,553		2,625

2,747	
Total Other Physical Environment		76,518		59,893		59,759		134	
Contingency									

Expenditures Legislative

674 General Fund	Wynnmere East Community Development District
Statement of Revenues and Expenditures
As of 06/30/2026 (In Whole Numbers)

	Year Ending 09/30/2026		Through 06/30/2026		Year To Date 06/30/2026		
	Annual Budget		YTD Budget		YTD Actual	YTD Variance	
Hurricane Related Expenses	15,000		11,250		0	11,250	
Miscellaneous Contingency	20,000		15,000		360	14,640	
Total Contingency	35,000		26,250		360	25,890	
Total Expenditures	246,477		191,461		148,717	42,744	

Total Excess of Revenues Over(Under) Ex-	
0		
55,016		
102,996	
47,980	
penditures							
Fund Balance, Beginning of Period	0		0		138,761	138,761	
Total Fund Balance, End of Period	0		55,016		241,757	186,741	

674 Debt Service Fund S2016	Wynnmere East Community Development District
Statement of Revenues and Expenditures
As of 06/30/2026 (In Whole Numbers)

Revenues	Year Ending 09/30/2026

Annual Budget		Through 06/30/2026

YTD Budget		Year To Date 06/30/2026

YTD Actual	YTD Variance	
Interest Earnings Interest Earnings	
0		
0		
14,124		
14,124	
Special Assessments Tax Roll	
383,425		
383,425		
387,035		
3,610	
Total Revenues	383,425		383,425		401,159		17,734	

Interest	263,425		263,425		255,244		8,181	
Principal	120,000		120,000		130,000		(10,000)	
Total Debt Service	383,425		383,425		385,244		(1,819)	
Total Expenditures	383,425		383,425		385,244		(1,819)	

Total Excess of Revenues Over(Under) Ex-	
0		
0		
15,915		
15,915	
penditures
Fund Balance, Beginning of Period	
0		
0		
471,231		
471,231	
Total Fund Balance, End of Period	0		0		487,146		487,146	

Expenditures Debt Service

674 Capital Projects Fund S2016 Wynnmere East Community Development District
Statement of Revenues and Expenditures
As of 06/30/2026 (In Whole Numbers)

Revenues
Interest Earnings

Year Ending 09/30/2026

Annual Budget

Through 06/30/2026
YTD Budget

Year To Date 06/30/2026
YTD Actual	YTD Variance

Interest Earnings	0		0		1		1	
Total Revenues	0		0		1		1	

Total Excess of Revenues Over(Under) Ex-	
0		
0		
1		
1	
penditures
Fund Balance, Beginning of Period	
0		
0		
32		
32	
Total Fund Balance, End of Period	0		0		33		33	

Wynnmere East CDD Investment Summary June 30, 2026

Balance as of
Account	Investment	June 30, 2026

US Bank Series 2016 Revenue	First American Funds Inc SHS Institutional Govt Fund 3763	$	292,839
US Bank Series 2016 Reserve	First American Funds Inc SHS Institutional Govt Fund 3763	193,138 US Bank Series 2016 Prepayment	First American Funds Inc SHS Institutional Govt Fund 3763		1,169

Total Debt Service Fund Investments	$	487,146
US Bank Series 2016 Construction	First American Funds Inc SHS Institutional Govt Fund 3763	$	33
Total Capital Projects Fund Investments	$	33

FirstService Financial, an affiliate by ownership to your management company Rizzetta & Company, provides banking solutions exclusively to clients of Rizzetta & Company. FirstService Financial receives a monthly administration fee from partner ﬁnancial institutions for our assistance with the development, placement, service, and maintenance of our banking programs without impacting the interest our clients earn on their funds. The monthly administration fee varies as it is negotiated with each participating financial institution.

Wynnmere East Community Development District Summary A/P Ledger
From 06/01/2026 to 06/30/2026
Fund Name	GL posting date	Vendor name	Document number Description	Balance Due
674,2946

Sum for 674, 2946
Sum for674
Sum Total

674 General Fund	06/15/2026	Straley Robin Vericker 28575	Legal Counsel 05/26

1,029.50
1,029.50
1,029.50
1,029.50

Wynnmere East Community Development District Notes to Unaudited Financial Statements
June 30, 2026

Balance Sheet

Trust statement activity has been recorded through 06/30/2026.
See EMMA (Electronic Municipal Market Access) at https://emma.msrb.org for Municipal Disclosures and Market Data.

Summary A/R Ledger – Payment Terms

Payment terms for landowner assessments are (a) defined in the FY25-26 Assessment Resolution adopted by the Board of Supervisors, (b) pursuant to Florida Statutes, Chapter 197 for assessments levied via the county tax roll.

Tab 12

WYNNMERE EAST COMMUNITY DEVELOPMENT DISTRICT
HILLSBOROUGH COUNTY, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

WYNNMERE EAST COMMUNITY DEVELOPMENT DISTRICT HILLSBOROUGH COUNTY, FLORIDA

TABLE OF CONTENTS

  Page	
INDEPENDENT AUDITOR’S REPORT	1-2
MANAGEMENT’S DISCUSSION AND ANALYSIS	3-6
BASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements:
Statement of Net Position	7
Statement of Activities	8
Fund Financial Statements:
Balance Sheet – Governmental Funds	9
Reconciliation of the Balance Sheet – Governmental Funds
to the Statement of Net Position	10
Statement of Revenues, Expenditures and Changes in Fund Balances –
Governmental Funds	11
Reconciliation of the Statement of Revenues, Expenditures and Changes in
Fund Balances of Governmental Funds to the Statement of Activities	12
Notes to the Financial Statements	13-19
REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual – General Fund	20
Notes to Required Supplementary Information	21
OTHER INFORMATION
Data Elements required by FL Statute 218.39 (3) (c)	22
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH
GOVERNMENT AUDITING STANDARDS	23-24
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10)
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	25
MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	26-27

INDEPENDENT AUDITOR’S REPORT

To the Board of Supervisors
Wynnmere East Community Development District Hillsborough County, Florida

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

Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities and each major fund of Wynnmere East Community Development District, Hillsborough County, Florida ("District") as of and for the fiscal year ended September 30, 2025, which collectively comprise the District’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, and each major fund of the District as of September 30, 2025, and the respective changes in financial position, thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
The District’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information Included in the Financial Report
Management is responsible for the other information included in the financial report. The other information comprises the information for compliance with FL Statute 218.39 (3) (c), but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated April 7, 2026, on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.

April 7, 2026

MANAGEMENT’S DISCUSSION AND ANALYSIS

The management of the Wynnmere East Community Development District, Hillsborough County, Florida (“District”) would like to offer the readers of the District’s financial statements this discussion and analysis of the District’s financial activities for the fiscal year ended September 30, 2025. Please read it in conjunction with the District’s Independent Auditor’s Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.

FINANCIAL HIGHLIGHTS

The liabilities of the District exceeded its assets at the close of the most recent fiscal year resulting in a net position deficit balance of ($2,941,794).

The change in the District’s total net position in comparison with the prior fiscal year was $103,804, an increase. The key components of the District’s net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2025, the District’s governmental funds reported combined ending fund balances of
$610,025, an increase of $41,987 in comparison with the prior fiscal year. A portion of fund balance is nonspendable for prepaid items and deposits, restricted for debt service and capital projects, and the remainder is unassigned fund balance which is available for spending at the District’s discretion.
OVERVIEW OF FINANCIAL STATEMENTS

This discussion and analysis are intended to serve as the introduction to the District’s basic financial statements. The District’s basic financial statements are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.
Government-Wide Financial Statements

The government-wide financial statements are designed to provide readers with a broad overview of the District’s finances, in a manner similar to a private-sector business.
The statement of net position presents information on all the District’s assets and liabilities, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.
The statement of activities presents information showing how the government’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods.

The government-wide financial statements include all governmental activities that are principally supported by assessments. The District does not have any business-type activities. The governmental activities of the District include the general government (management) and maintenance functions.

Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The District has one fund category, the governmental funds.

OVERVIEW OF FINANCIAL STATEMENTS (Continued)

Governmental Funds
Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a District’s near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the District’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balance provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The District maintains three governmental funds for external reporting. Information is presented separately in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund, debt service fund and capital projects fund, all of which are considered major funds.
The District adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget.

Notes to the Financial Statements
The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.

GOVERNMENT-WIDE FINANCIAL ANALYSIS

As noted earlier, net position may serve over time as a useful indicator of an entity’s financial position. In the case of the District, liabilities exceeded assets at the close of the most recent fiscal year.

Key components of the District’s net position are reflected in the following table:
NET POSITION SEPTEMBER 30,
	2025	2024	
Assets, excluding capital assets	$	615,095	$	571,476	
Capital assets, net of depreciation	1,328,349	1,388,729	
Total assets	1,943,444	1,960,205	
Liabilities, excluding long-term liabilities	111,422	112,290	
Long-term liabilities	4,773,816	4,893,513	
Total liabilities	4,885,238	5,005,803	
Net Position	
Net investment in capital assets	(3,445,435)	(3,504,753)	
Restricted for debt service	364,879	334,871	
Unrestricted	138,762	124,284	
Total net position	$	(2,941,794)	$	(3,045,598)	
The District’s net position reflects its investment in capital assets (e.g. land, land improvements, and infrastructure) less any related debt used to acquire those assets that is still outstanding. These assets are used to provide services to residents; consequently, these assets are not available for future spending. Although the District’s investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued)

The restricted portion of the District’s net position represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position may be used to meet the District’s other obligations.
The District’s net position increased during the most recent fiscal year. The majority of the increase represents the extent to which ongoing program revenues exceeded the cost of operations and depreciation expense.
Key elements of the change in net position are reflected in the following table:

CHANGES IN NET POSITION
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,
2025	2024

Revenues:
Program revenues
Charges for services	$	615,844	$	571,846	
Operating grants and contributions	21,094	24,360	
Capital grants and contributions	1	1	
General revenues	2,171	9,023	
Total revenues	639,110	605,230	
Expenses:	
General government	89,248	105,344	
Maintenance and operations	187,011	175,878	
Interest	259,047	264,901	
Total expenses	535,306	546,123	
Change in net position	103,804	59,107	
Net position - beginning	(3,045,598)	(3,104,705)	
Net position - ending	$	(2,941,794)	$	(3,045,598)	

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2025, was $535,306. The costs of the District’s activities were funded by program revenues. Program revenues are comprised primarily of assessments. The majority of the change in expenses results from the decrease in professional services and interest expense.

GENERAL BUDGETING HIGHLIGHTS

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2025.

CAPITAL ASSETS AND DEBT ADMINISTRATION
Capital Assets

At September 30, 2025, the District had $1,811,389 invested in capital assets for its governmental activities. In the government-wide financial statements depreciation of $483,040 has been taken, which resulted in a net book value of $1,328,349. More detailed information about the District’s capital assets is presented in the notes of the financial statements.
Capital Debt

At September 30, 2025, the District had $4,780,000 in Bonds outstanding. More detailed information about the District’s capital debt is presented in the notes of the financial statements.

ECONOMIC FACTORS AND NEXT YEAR’S BUDGET

It is anticipated that the general operations of the District will remain fairly constant. CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT
This financial report is designed to provide property owners, customers, investors and creditors with a general overview of the District’s finances and to demonstrate the District’s accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact the Wynnmere East Community Development District’s Accounting Department at 3434 Colwell Avenue, Suite 200, Tampa, Florida 33614.

WYNNMERE EAST COMMUNITY DEVELOPMENT DISTRICT HILLSBOROUGH COUNTY, FLORIDA
STATEMENT OF NET POSITION SEPTEMBER 30, 2025

	Governmental
	Activities		
ASSETS		
Cash	$	114,006	
Due from others	14,453	
Prepaids and deposits	15,373	
Restricted assets:		
Investments	471,263	
Capital assets:		
Depreciable, net		1,328,349 	
Total assets		1,943,444 	
LIABILITIES		
Accrued expenses	5,070	
Accrued interest payable	106,352	
Non-current liabilities:		
Due within one year	130,000	
Due in more than one year		4,643,816 	
Total liabilities		4,885,238 	
NET POSITION		
Net investment in capital assets	(3,445,435)	
Restricted for debt service	364,879	
Unrestricted		138,762 	
Total net position	 $	(2,941,794) 	

See notes to the financial statements

WYNNMERE EAST COMMUNITY DEVELOPMENT DISTRICT HILLSBOROUGH COUNTY, FLORIDA
STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

Charges for

Program Revenues
Operating Grants and

Capital Grants and

Net (Expense) Revenue and Changes in Net Position

Governmental

Functions/Programs Primary government:

Expenses

Services

Contributions	Contributions

Activities

Governmental activities:		
General government	$	89,248	$	89,248	$	-	$		$		
Maintenance and operations	187,011	138,938		1		(48,072)	
Interest on long-term debt	259,047	387,658	21,094			149,705	
Total governmental activities	535,306	615,844	21,094	1		101,633	

General revenues:
Unrestricted investment earnings	2,171	
Total general revenues	2,171	
Change in net position	103,804	
Net position - beginning	(3,045,598)	
Net position - ending	$	(2,941,794)	

See notes to the financial statements

8

WYNNMERE EAST COMMUNITY DEVELOPMENT DISTRICT HILLSBOROUGH COUNTY, FLORIDA
BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2025

	Major Funds	
Debt	Capital
General	Service	Projects

Total Governmental Funds

ASSETS
Cash	
$	114,006	
$	-	
$	-	
$	114,006	
Investments		-		471,231			32		471,263	
Due from others		14,453		-		-			14,453	
Prepaid items and deposits		15,373		-		-			15,373	
Total assets	$	143,832	$	471,231	$		32	$	615,095	
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable and accrued expense	$	5,070	$	-	$	-	$	5,070	
Total liabilities	5,070	-	-	5,070	

Fund balances:
Nonspendable:
Prepaid items and deposits		15,373		-		-			15,373	
Restricted for:										
Debt service		-		471,231		-			471,231	
Capital projects		-		-			32		32	
Unassigned		123,389		-		-			123,389	
Total fund balances		138,762		471,231			32		610,025	

Total liabilities and fund balances	
$	
143,832	
$	
471,231	
$		
32	
$	
615,095	

See notes to the financial statements

WYNNMERE EAST COMMUNITY DEVELOPMENT DISTRICT HILLSBOROUGH COUNTY, FLORIDA
RECONCILIATION OF THE BALANCE SHEET – GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2025

Total fund balances - governmental funds	$
Amounts reported for governmental activities in the statement of net position are different because:
Capital assets used in governmental activities are not financial resources and, therefore, are not reported as assets in the governmental funds. The statement of net position includes those capital assets in the net position of the government as a whole.
Cost of capital assets	1,811,389

610,025

Accumulated depreciation		(483,040) 	1,328,349
Liabilities not due and payable from current available resources are not reported as liabilities in the governmental fund statements. All liabilities, both current and long-term, are reported in the government-wide financial statements.
Accrued interest payable	(106,352)
Bonds payable	(4,780,000)
Unamortized bond issuance discount		6,184	(4,880,168) 
Net position of governmental activities	 $ (2,941,794) 

See notes to the financial statements

WYNNMERE EAST COMMUNITY DEVELOPMENT DISTRICT HILLSBOROUGH COUNTY, FLORIDA
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

	Major Funds		Total
	
General	Debt
Service	Capital
Projects		Governmental
Funds	
REVENUES
Assessments	
$	228,186	
$	387,658	
$	-		
$	615,844	
Interest income	2,171	21,094		1	23,266	
Total revenues	230,357	408,752		1	639,110	

EXPENDITURES
Current:
General government	89,248	-	-		89,248	
Maintenance and operations Debt service:
Principal	126,631

-	-

120,000	-

-		126,631

120,000	
Interest	-	261,244	-		261,244	
Total expenditures	215,879	381,244	-		597,123	

Excess (deficiency) of revenues over (under) expenditures	

14,478	

27,508		

1	

41,987	

Fund balances - beginning	
124,284	
443,723	
31	
568,038	

Fund balances - ending	
$	138,762	
$	471,231	
$	32	
$	610,025	

See notes to the financial statements

WYNNMERE EAST COMMUNITY DEVELOPMENT DISTRICT HILLSBOROUGH COUNTY, FLORIDA
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

are different because:		
Depreciation of capital assets is not recognized in the governmental		
fund statements but is reported as an expense in the statement of		
activities.	(60,380)	
Repayment of long-term liabilities are reported as expenditures in the		
governmental fund statement but such repayments reduce liabilities in		
the statement of net position and are eliminated in the statement of activities.	
120,000	
Amortization of Bond discounts is not recognized in the governmental		
fund financial statements, but is reported as an expense in the		
statement of activities.	(303)	
The change in accrued interest on long-term liabilities between the		
current and prior fiscal year is recorded in the statement of activities		
but not in the fund financial statements.		2,500 	
Change in net position of governmental activities	 $	103,804 	

Net change in fund balances - total governmental funds	$ Amounts reported for governmental activities in the statement of activities

41,987

See notes to the financial statements

WYNNMERE EAST COMMUNITY DEVELOPMENT DISTRICT HILLSBOROUGH COUNTY, FLORIDA
NOTES TO FINANCIAL STATEMENTS

NOTE 1 – NATURE OF ORGANIZATION AND REPORTING ENTITY

Wynnmere East Community Development District ("District") was established by Ordinance No. 15-2, adopted by Hillsborough County, Florida on January 13, 2015 and created pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.

The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District.

The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The Supervisors are elected by the owners of the property within the District. The Board exercises all powers granted to the District pursuant to Chapter 190, Florida Statutes.
The Board has the final responsibility for:
Assessing and levying assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing improvements.

The financial statements were prepared in accordance with Governmental Accounting Standards Board (“GASB”) Statements. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District is considered to be financially accountable and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District.
NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Government-Wide and Fund Financial Statements
The basic financial statements include both government-wide and fund financial statements.

The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements.
The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment. Operating-type special assessments for maintenance and debt service are treated as charges for services and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Other items not included among program revenues are reported instead as general revenues.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Assessments are recognized as revenues in the year for which they are levied. Grants and similar items are to be recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when a liability is incurred, as under accrual accounting; however, debt service expenditures are recorded only when payment is due.
Assessments
Assessments are non-ad valorem assessments imposed on assessable lands located within the District. Assessments may be levied on property to pay for the operations and maintenance of the District. The fiscal year for which annual assessments may be levied begins on October 1 with discounts available for payments through February 28 and become delinquent on April 1. For debt service assessments, amounts collected as advance payments are used to prepay a portion of the Bonds outstanding. Otherwise, assessments are collected annually to provide funds for the debt service on the portion of the Bonds which are not paid with prepaid assessments.

Assessments and interest associated with the current fiscal period are considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period.

The District reports the following major governmental funds:

General Fund
The general fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund.

Debt Service Fund
The debt service fund is used to account for the accumulation of resources for the annual payment of principal and interest on long-term debt.
Capital Projects Fund
This fund accounts for the financial resources to be used for the acquisition or construction of major infrastructure within the District.
As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements.

When both restricted and unrestricted resources are available for use, it is the District’s policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed.
Assets, Liabilities and Net Position or Equity

Restricted Assets
These assets represent cash and investments set aside pursuant to Bond covenants or other contractual restrictions.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Assets, Liabilities and Net Position or Equity (Continued)

Deposits and Investments
The District’s cash on hand and demand deposits are considered to be cash and cash equivalents.
The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section
218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following:

The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;
Interest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.

Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due. In addition, surplus funds may be deposited into certificates of deposit which are insured and any unspent Bond proceeds are required to be held in investments as specified in the Bond Indenture.

The District records all interest revenue related to investment activities in the respective funds. Investments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles.
Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.

Capital Assets
Capital assets which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are completed and placed in service.
Property, plant and equipment of the District are depreciated using the straight-line method over the following estimated useful lives:

Unearned Revenue

Assets	Years
Entry feature and signage	30
Stormwater facilities	30

Governmental funds report unearned revenue in connection with resources that have been received, but not yet earned.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Assets, Liabilities and Net Position or Equity (Continued)

Long-Term Obligations
In the government-wide financial statements long-term debt and other long-term obligations are reported as liabilities in the statement of net position. Bond premiums and discounts are deferred and amortized ratably over the life of the Bonds. Bonds payable are reported net of applicable premiums or discounts. Bond issuance costs are expensed when incurred.

In the fund financial statements, governmental fund types recognize premiums and discounts, as well as issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.

Fund Equity/Net Position
In the fund financial statements, governmental funds report nonspendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change.

The District can establish limitations on the use of fund balance as follows:

Committed fund balance – Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category.
Assigned fund balance – Includes spendable fund balance amounts that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board may also assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year’s appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.

The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.
Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government-wide financial statements are categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District’s Bond covenants or other contractual restrictions. Unrestricted net position consists of the net position not meeting the definition of either of the other two components.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Other Disclosures

Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.

NOTE 3 – BUDGETARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget. Annual Budgets are adopted on a basis consistent with generally accepted accounting principles for the general fund. All annual appropriations lapse at fiscal year end.

The District follows these procedures in establishing the budgetary data reflected in the financial statements.

Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1.
Public hearings are conducted to obtain public comments.
Prior to October 1, the budget is legally adopted by the District Board.
All budget changes must be approved by the District Board.
The budgets are adopted on a basis consistent with generally accepted accounting principles.
Unused appropriation for annually budgeted funds lapse at the end of the year.

NOTE 4 – DEPOSITS AND INVESTMENTS
Deposits
The District’s cash balances were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act", requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses.
Investments
The District’s investments were held as follows at September 30, 2025:

First American Funds Institutional

 Amortized Cost	Credit Risk	Maturities	
Weighted average of the

Government Fund Total Investments

 $	471,263 
 $	471,263 

S&P AAAm

portfolio: 45 days

Credit risk – For investments, credit risk is generally the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Investment ratings by investment type are included in the preceding summary of investments.

Concentration risk – The District places no limit on the amount the District may invest in any one issuer.

NOTE 4 – DEPOSITS AND INVESTMENTS (Continued)

Investments (Continued)
Interest rate risk – The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates.
However, the Bond Indenture limits the type of investments held using unspent proceeds.

Fair Value Measurement – When applicable, the District measures and records its investments using fair value measurement guidelines established in accordance with GASB Statements. The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques.

These guidelines recognize a three-tiered fair value hierarchy, in order of highest priority, as follows:
Level 1: Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access;
Level 2: Investments whose inputs - other than quoted market prices - are observable either directly or indirectly; and,
Level 3: Investments whose inputs are unobservable.
The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs.

Money market investments that have a maturity at the time of purchase of one year or less and are held by governments other than external investment pools should be measured at amortized cost. Accordingly, the District’s investments have been reported at amortized cost above.
NOTE 5 – CAPITAL ASSETS

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

Governmental activities
Capital assets, being depreciated

Beginning Balance

Additions	Reductions

Ending Balance

Entry feature and signage	$	758,697	$	-	$	-	$	758,697	
Stormwater facilities	1,052,692	-	-	1,052,692	
Total capital assets, being depreciated	1,811,389	-	-	1,811,389	

Less accumulated depreciation for: Entry feature and signage	

177,030	

25,290	

-	

202,320	
Stormwater facilities	245,630	35,090	-	280,720	
Total accumulated depreciation	422,660	60,380	-	483,040	

Total capital assets, being depreciated, net	
1,388,729	
(60,380)	
-	1,328,349	

Governmental activities capital assets	
$  1,388,729	
$	(60,380)	
$	-	$  1,328,349	

Depreciation expense was charged to maintenance and operations expense.

NOTE 6 – LONG-TERM LIABILITIES

On March 9, 2016, the District issued $6,140,000 of Special Assessment Bonds, Series 2016 consisting of
$620,000 Term Bonds due on May 1, 2022 with a fixed interest rate of 4%, $975,000 Term Bonds due on May 1, 2029 with a fixed interest rate of 5%, $1,395,000 Term Bonds due on May 1, 2036 with a fixed interest rate of 5.125%, and $3,150,000 Term Bonds due on May 1, 2046 with a fixed interest rate of 5.5%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the Series 2016 project. Interest is to be paid semiannually on each May 1 and November 1. Principal on the Bonds is to be paid serially commencing May 1, 2017 through May 1, 2046.
The Series 2016 Bonds are subject to redemption at the option of the District prior to their maturity. The Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture.

The Bond Indentures established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District was in compliance with the requirements at September 30, 2025.

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

	Beginning
Balance	
Additions	
Reductions	Ending
Balance	Due Within
One Year	
Governmental activities						
Series 2016 Bonds	$	4,900,000	$	-	$	120,000	$	4,780,000	$	130,000	
Less: issuance discount	(6,487)	-	(303)	(6,184)	-	
Total	$	4,893,513	$	-	$	119,697	$	4,773,816	$	130,000	

At September 30, 2025, the scheduled debt service requirements on the long-term debt were as follows:

Year ending

	Governmental Activities	

  September 30:	Principal	Interest	Total	
2026	$	130,000	$	255,244	$	385,244	
2027	135,000	248,744	383,744	
2028	145,000	241,994	386,994	
2029	150,000	234,744	384,744	
2030	160,000	227,244	387,244	
2031-2035	920,000	1,006,044	1,926,044	
2036-2040	1,190,000	738,669	1,928,669	
2041-2045	1,580,000	370,700	1,950,700	
2046		370,000	20,350	390,350 	
	 $	4,780,000	$	3,343,733  $	8,123,733 	

NOTE 7 – MANAGEMENT COMPANY
The District has contracted with a management company to perform management advisory services, which include financial and accounting advisory services. Certain employees of the management company also serve as officers (Board appointed non-voting positions) of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, and other administrative costs.

NOTE 8 – RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. There were no settled claims during the past three years.

WYNNMERE EAST COMMUNITY DEVELOPMENT DISTRICT HILLSBOROUGH COUNTY, FLORIDA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL – GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

Budgeted
	Amounts	 Original & Final	

Actual Amounts	Variance with Final Budget - Positive
(Negative)	
REVENUES
Assessments	
$	225,693	
$	228,186	
$	2,493	
Interest income	-	2,171	2,171	
Total revenues	225,693	230,357	4,664	

EXPENDITURES
Current:
General government	87,427	89,248	(1,821)	
Maintenance and operations	138,266	126,631	11,635	
Total expenditures	225,693	215,879	9,814	

Excess (deficiency) of revenues over (under) expenditures	

 $	-		

14,478	

 $	14,478 	
Fund balance - beginning			124,284 		
Fund balance - ending		 $	138,762 		

See notes to required supplementary information

WYNNMERE EAST COMMUNITY DEVELOPMENT DISTRICT HILLSBOROUGH COUNTY, FLORIDA
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget for the General Fund. The District’s budgeting process is based on estimates of cash receipts and cash expenditures which are approved by the Board. The budget approximates a basis consistent with accounting principles generally accepted in the United States of America (generally accepted accounting principles).

The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2025.

WYNNMERE EAST COMMUNITY DEVELOPMENT DISTRICT HILLSBOROUGH COUNTY, FLORIDA
OTHER INFORMATION – DATA ELEMENTS REQUIRED BY FL STATUTE 218.39(3)(C)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025 UNAUDITED

Element	Comments
Number of District employees compensated in the last pay period of the District’s fiscal year being reported.	0	
Number of independent contractors compensated to whom nonemployee
compensation was paid in the last month of the District’s fiscal year being reported.	
2	
Employee compensation	$0	
Independent contractor compensation	$112,077	
Construction projects to begin on or after October 1; ($65K)	Not applicable	

Budget variance report	See the Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - General Fund	
Ad Valorem taxes	Not applicable	
		
Non ad valorem special assessments;		
Special assessment rate	Operations and maintenance - $759.81
Debt service - $1,303.19	
Special assessments collected	$615,844	
Outstanding Bonds:		
Series 2016, due May 1, 2046	$4,780,000	

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

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Board of Supervisors
Wynnmere East Community Development District Hillsborough County, Florida
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of Wynnmere East Community Development District, Hillsborough County, Florida (“District”) as of and for the fiscal year ended September 30, 2025, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our opinion thereon dated April 7, 2026.
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

April 7, 2026

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

INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA
To the Board of Supervisors
Wynnmere East Community Development District Hillsborough County, Florida

We have examined Wynnmere East Community Development District, Hillsborough County, Florida’s (“District”) compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2025. Management is responsible for District’s compliance with those requirements. Our responsibility is to express an opinion on District’s compliance based on our examination.
Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 218.415, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District’s compliance with specified requirements.

We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the examination engagement.

In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2025.

This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, management, and the Board of Supervisors of Wynnmere East Community Development District, Hillsborough County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

April 7, 2026

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

MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA
To the Board of Supervisors
Wynnmere East Community Development District Hillsborough County, Florida

Report on the Financial Statements
We have audited the accompanying basic financial statements of Wynnmere East Community Development District, Hillsborough County, Florida ("District") as of and for the fiscal year ended September 30, 2025 and have issued our report thereon dated April 7, 2026.

Auditor’s Responsibility
We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Chapter 10.550, Rules of the Florida Auditor General.

Other Reporting Requirements
We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards; and Independent Auditor’s Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated April 7, 2026, should be considered in conjunction with this management letter.

Purpose of this Letter

The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General for the State of Florida. Accordingly, in connection with our audit of the financial statements of the District, as described in the first paragraph, we report the following:
Current year findings and recommendations.
Status of prior year findings and recommendations.
Compliance with the Provisions of the Auditor General of the State of Florida.
Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, as applicable, management, and the Board of Supervisors of Wynnmere East Community Development District, Hillsborough County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

We wish to thank Wynnmere East Community Development District, Hillsborough County, Florida and the personnel associated with it, for the opportunity to be of service to them in this endeavor as well as future engagements, and the courtesies extended to us.

April 7, 2026

REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS
None

PRIOR YEAR FINDINGS AND RECOMMENDATIONS

None
COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

Unless otherwise required to be reported in the auditor’s report on compliance and internal controls, the management letter shall include, but not be limited to the following:

A statement as to whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report.

There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30, 2024.
Any recommendations to improve the local governmental entity's financial management.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2025.
Noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 2025.

The name or official title and legal authority of the District are disclosed in the notes to the financial statements.
The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes.
We applied financial condition assessment procedures and no deteriorating financial conditions were noted. It is management’s responsibility to monitor financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

Management has provided the specific information required by Section 218.39(3)(c) in the Other Information section of the financial statements on page 22.

Tab 13

Proposal For.

PROPOSAL

Crosspoint Landscape & Design, Inc.
Tu ID: 82-2187817

Proposal#: Project:

5/26/2026
5072
Irrigation

Wynnmere East Community Development District
3434 Colwell Avenue
Suite 200
Taamoa. FL 33614
Project Address:
Wynnmere East CDD
NE 11th Avenue & NE18th Street Ruskin, FL 33570

Crosspoint Landscape & Design, Inc.
719 Mainsail Drive
Tampa, FL 33602
813.765.7134
jim@crosspoindandscape,com

Crosspoint Landscape & Design, Inc. proposes to furnish all labor, materials, equipment and supervision necessary to construct, as an independent contractor, the following described work:

••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••
Deacdptian.	: Quantity : Unit Pr.ice :	Amount	:	
SCOPE:

Control Box Installation~ Wynnmere East CDD
- install Grundfos single-phase well pump control box				
				
5 HP Grundfos Deluxe Control Box 230v lPH	1	1,298.56	1,298.56	
				
Business Terms & Conditions:
The above scope, specifications, and conditions are acceptable to the client. The price is good for 90 days. Although Crosspoint Landscape & Design, Inc. will make considerate effort to mitigate damages while working with equipment, the client acknowledges responsibility for any damage to underground utilities, such as but not limited to septic systems, drainage, cable lines, phone lines, internet lines, water pipes, irrigation, and electrical piping/wiring, etc. It is the client's responsibility to clearly share any known utility locations. Crosspoint Landscape & Design, Inc. will call 811 Locates prior to work commencing. Client agrees to indemnify and hold harmless Crosspoint Landscape & Design, Inc. from any damage to the above-mentioned facilities. This contract is made between Crosspoint Landscape & Design, Inc., and the client/ property owner/ general contractor/ owner's agent. The work, methods, specification, and pricing contained herein are accepted by the client.				
	Total	$1,298.56	

•	•
•
• • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • •

I HEREBY CERTIFY that I am the Client/Owner of record of the property which is the subject of this proposal and hereby authorize the performance of the services as described herein and agree to pay the charges resulting thereby as identified above in accordance with the Crosspoint Landscape & Design, Inc. Business Terms and Conditions.
Accepted this  28	 day of  May	_,20 26	.

Rachel Welborn

Digitally signed by Rachel Welborn Date: 2026.05.28 11:26:56 -04'00'

Signature:	Printed Name and Title: Rachel Welborn, District Manager
Representing (Name of Firm): Wynnmere East CDD