Reunion West Community Development District Amended Budget FY 2024 1-2 3 Table of Contents General Fund Replacement & Maintenance Fund Amended Amended Actuals Budget Increase/ Budget thru Description FY2024 (Decrease) FY2024 9/30/24 Revenues Special Assessments $1,780,770 $0 $1,780,770 $1,818,748 Interest $5,000 $41,167 $46,167 $46,167 Miscellaneous Income $0 $1,281 $1,281 $1,281 Rental Income $2,200 $6,930 $9,130 $9,130 Carry Forward Surplus $193,864 $40,616 $234,480 $151,402 Total Revenues $1,981,834 $89,994 $2,071,828 $2,026,729 Expenditures Administrative Supervisor Fees $12,000 $0 $12,000 $8,600 FICA Expense $918 $0 $918 $658 Engineering $8,000 $12,175 $20,175 $20,161 Attorney $35,000 $64,000 $99,000 $98,914 Trustee Fees $19,880 $0 $19,880 $19,880 Arbitrage $2,250 $2,250 $4,500 $4,500 Assessment Administration $7,500 $0 $7,500 $7,500 Dissemination $10,000 $0 $10,000 $10,000 Annual Audit $9,600 $0 $9,600 $9,600 Management Fees $49,277 $0 $49,277 $49,277 Information Technology $1,800 $0 $1,800 $1,800 Website Maintenance $1,200 $0 $1,200 $1,200 Telephone $100 $0 $100 $0 Postage $1,500 $0 $1,500 $544 Printing & Copies $500 $0 $500 $110 General Liability Insurance $11,760 $0 $11,760 $10,584 Legal Advertising $5,000 $0 $5,000 $2,892 Other Current Charges $600 $0 $600 $465 Office Supplies $250 $0 $250 $42 Property Appraiser Fee $750 $0 $750 $648 Dues, Licenses & Subscriptions $175 $0 $175 $175 Administrative Expenses $178,060 $78,425 $256,485 $247,550 Maintenance - Shared Expenses Field Management $33,864 $0 $33,864 $33,864 1 Management Services Agreement $7,150 $0 $7,150 $7,150 2 Telephone $6,600 $0 $6,600 $6,154 3 Electric $290,400 $0 $290,400 $283,930 4 Water & Sewer $31,852 $0 $31,852 $27,445 5 Gas $37,400 $0 $37,400 $32,808 6 Pool and Fountain Maintenance $158,576 $13,024 $171,600 $171,615 7 Pond Maintenance $11,000 $1,179 $12,179 $12,165 8 Property Insurance $44,602 $3,719 $48,321 $48,226 9 Irrigation Repairs & Maintenance $11,000 $3,968 $14,968 $14,940 10 Landscape Contract $495,042 ($14,122) $480,920 $480,623 11 Landscape Contingency $22,000 $6,482 $28,482 $28,389 12 Gate & Gatehouse Expenses $22,000 $17,679 $39,679 $39,658 13 Roadways/Sidewalks/Bridge $11,000 $0 $11,000 $8,634 14 Lighting $4,400 $2,279 $6,679 $6,622 15 Building Repairs & Maintenance $8,800 $14,104 $22,904 $22,902 16 Pressure Washing $22,000 $0 $22,000 $19,395 17 Maintenance (Inspections) $220 $1,351 $1,571 $1,566 18 Repairs & Maintenance $13,200 ($5,500) $7,700 $1,609 19 Contract Cleaning $46,024 $490 $46,514 $39,253 20 Fitness Center & Repairs & Maintenance $6,116 $138 $6,254 $6,253 21 Operating Supplies $1,100 $0 $1,100 $0 22 Signage $4,400 $7,975 $12,375 $12,368 23 Security $94,102 ($20,490) $73,612 $73,612 24 Parking Violation Tags $220 $0 $220 $0 25 Total Shared Maintenance $1,383,067 $32,276 $1,415,343 $1,379,180 Fiscal Year 2024 Reunion West Community Development District Amended Budget General Fund 1 Amended Amended Actuals Budget Increase/ Budget thru Description FY2024 (Decrease) FY2024 9/30/24 Maintenance - Direct Expenses Irrigation System Operations $0 $0 $0 $0 Transfer Out - R&M Fund $420,707 ($20,707) $400,000 $400,000 ` Total Maintenance Expenses $420,707 ($20,707) $400,000 $400,000 Total Expenses $1,981,834 $89,994 $2,071,828 $2,026,729 Excess Revenues (Expenditures) $0 $0 $0 ($0) Net Assessments $1,780,770 Add: Discounts & Collections $113,666 Gross Assessments $1,894,436 Notes: (1 thru 39) is 44% of the shared costs with the remaining 56% allocated to Reunion East for FY23. For FY24, (1 thru 25) the adopted allocation will be 44% of the shared costs for Reunion West with the remaining 56% allocated to Reunion East. FY 2023 FY 2023 Total Amended Reunion East Reunion West Budget Projections 2024 Budget 56% 44% 1 Field Maintenance $74,721 $74,721 $76,963 $43,099 $33,864 2 Management Services Agreement $32,500 $16,250 $16,250 $9,100 $7,150 4 Telephone $15,000 $12,799 $15,000 $8,400 $6,600 5 Electric $589,650 $650,326 $660,000 $369,600 $290,400 6 Water & Sewer $72,390 $63,419 $72,390 $40,538 $31,852 7 Gas $81,800 $80,722 $85,000 $47,600 $37,400 8 Pool & Fountain Maintenance $295,000 $353,660 $390,000 $218,400 $171,600 9 Pond Maintenance $16,000 $23,174 $27,679 $15,500 $12,179 10 Property Insurance $74,025 $67,579 $109,821 $61,500 $48,321 11 Irrigation Repairs & Maintenance $16,250 $26,510 $34,018 $19,050 $14,968 12 Landscape Contract $1,171,569 $1,024,011 $1,093,000 $612,080 $480,920 13 Landscape Contingency $50,000 $27,684 $64,732 $36,250 $28,482 14 Gate and Gatehouse Expenses $50,000 $52,601 $90,179 $50,500 $39,679 15 Roadways/Sidewalks/Bridge $25,000 $25,302 $25,000 $14,000 $11,000 16 Lighting $10,000 $10,006 $15,179 $8,500 $6,679 17 Building Repairs & Maintenance $20,000 $11,535 $52,054 $29,150 $22,904 18 Pressure Washing $35,000 $46,120 $50,000 $28,000 $22,000 19 Maintenance (Inspections) $500 $500 $3,571 $2,000 $1,571 20 Repairs & Maintenance $25,000 $34,249 $17,500 $9,800 $7,700 21 Contract Cleaning $65,000 $64,661 $105,714 $59,200 $46,514 22 Fitness Center & Repairs & Maintenance $5,000 $11,217 $14,214 $7,960 $6,254 23 Operating Supplies $5,000 $1,543 $2,500 $1,400 $1,100 24 Signage $10,000 $24,076 $28,125 $15,750 $12,375 25 Security $198,200 $168,734 $167,300 $93,688 $73,612 26 Parking Violation Tags $500 $687 $500 $280 $220 TOTAL $2,938,105 $2,872,086 $3,216,688 $1,801,346 $1,415,343 Reunion West Projected EAU Administrative & Maintenance Calculation Total % of Total Gross Per Unit Product Type EAU Units EAU EAU Assessments Assessments Commercial 1.00 0 0.00 0.00% $0.00 $0.00 Hotel/Condo 1.00 0 0.00 0.00% $0.00 $0.00 Multi-Family 1.50 398 597.00 15.78% $298,886.06 $750.97 Single-Family 2.00 1,581 3,162.00 83.56% $1,583,033.96 $1,001.29 Golf 1.00 25 25.00 0.66% $12,516.00 $500.64 2,004 3,784.00 100.00% $1,894,436.02 Reunion West Projected EAU Administrative & Maintenance Calculation Total % of Total Gross Per Unit Product Type EAU Units EAU EAU Assessments Assessments Commercial 1.00 0 0.00 0.00% $0.00 $0.00 Hotel/Condo 1.00 0 0.00 0.00% $0.00 $0.00 Multi-Family 1.50 398 597.00 15.96% $298,884.34 $750.97 Single-Family 2.00 1,559 3,118.00 83.37% $1,561,007.30 $1,001.29 Golf 1.00 25 25.00 0.67% $12,516.09 $500.64 1,982 3,740.00 100.00% $1,872,407.73 Amended Budget Community Development District Reunion West FISCAL YEAR 2024 FISCAL YEAR 2023 Shared Costs Fiscal Year 2024 General Fund 2 Amended Amended Actuals Budget Increase/ Budget thru Description FY2024 (Decrease) FY2024 9/30/24 Revenues Transfer In $420,707 ($20,707) $400,000 $400,000 Interest $19,500 $23,084 $42,584 $42,584 Total Revenues $440,207 $2,377 $442,584 $442,584 Expenditures Contingency $600 $0 $600 $473 Building Improvements $24,200 $0 $24,200 $23,411 1 Fountain Improvements $0 $0 $0 $21,032 Gate/Gatehouse Improvements $0 $0 $0 $16,430 Monument Improvements $0 $0 $0 $0 Pool Furniture $7,920 $0 $7,920 $0 2 Pool Repair & Replacements $41,800 $0 $41,800 $56,495 3 Lighting Improvements $5,539 $0 $5,539 $0 4 Landscape Improvements $19,800 $0 $19,800 $6,148 5 Irrigation Improvements $0 $0 $0 $0 Roadway Improvements $214,478 $0 $214,478 $94,047 6 Signage $44,000 $0 $44,000 $52,140 7 Stormwater Improvements $0 $0 $0 $6,833 Capital Outlay $71,500 $0 $71,500 $93,290 8 Total Expenditures $429,837 $0 $429,837 $370,298 Excess Revenues/(Expenditures) $10,370 $2,377 $12,747 $72,286 Fund Balance - Beginning $561,081 $0 $561,081 $867,613 Fund Balance - Ending $571,451 $2,377 $573,828 $939,899 Notes: (1 thru 18) is 44% of the shared costs with the remaining 56% allocated to Reunion East for FY23. For FY24, (1-8) the adopted allocation will be 44% of the shared costs for Reunion West with the remaining 56% allocated to Reunion East. FY 2023 FY 2023 Total Amended Reunion East Reunion West Budget Projections 2024 Budget 56% 44% 1 Building Improvements $314,544 $314,544 $55,000 $30,800 $24,200 Fountain Improvements $0 $0 $0 $0 $0 Gate/Gatehouse Improvements $449,474 $478,965 $0 $0 $0 Monument Improvements $0 $0 $0 $0 $0 2 Pool Furniture $15,000 $19,505 $18,000 $10,080 $7,920 3 Pool Repair & Replacements $0 $22,289 $95,000 $53,200 $41,800 4 Lighting Improvements $0 $0 $12,588 $7,049 $5,539 5 Landscape Improvements $0 $0 $45,000 $25,200 $19,800 Irrigation Improvements $0 $0 $0 $0 $0 6 Roadway Improvements $111,300 $263,554 $487,451 $272,973 $214,478 7 Signage $50,000 $26,520 $100,000 $56,000 $44,000 Stormwater Improvements $50,000 $9,900 $0 $0 $0 8 Capital Outlay $10,000 $210,449 $162,500 $91,000 $71,500 TOTAL $1,000,318 $1,345,725 $975,539 $546,302 $429,237 Shared Costs Reunion West Community Development District Amended Budget Replacement & Maintenance Fund Fiscal Year 2024 3