Lawson Dunes Community Development District

Meeting Agenda June 25, 2026

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Lawson Dunes
Community Development District

219 E. Livingston St., Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526
June 18, 2026

Board of Supervisors Meeting
Lawson Dunes Community Development District
Dear Board Members:

A meeting of the Board of Supervisors of the Lawson Dunes Community Development District will be held on Thursday, June 25, 2026 at 10:30 AM at the Offices of PRIME Community Management, 375 Avenue A SE, Winter Haven, FL 33880.

Zoom Video Link: https://us06web.zoom.us/j/87694520673
Zoom Call-In Number: 1-646-876-9923
Meeting ID: 876 9452 0673

Following is the advance agenda for the meeting:

Board of Supervisors Meeting

Roll Call
Public Comment Period (Public Comments are limited to three (3) minutes each)
Approval of Minutes of the April 23, 2026 Board of Supervisors Meeting
Discussion Regarding Revisions to Amenity Policies – Aquatic Toys
Consideration of Resolution 2026-08 Adopting Amendment to Amenity Policies Regarding Pool Toys—ADDED
Ratification of Amended Pool Maintenance Services Agreement
Ratification of License Agreement with HOA for Events
Presentation of Fiscal Year 2025 Audit Report
Staff Reports
Attorney
Engineer
Field Manager’s Report
Discussion Regarding Request for Fence Extension on Foreshore Lane
Presentation of Letter from Landscape Maintenance Vendor (Prince and Sons) Regarding Fuel Charge Invoicing
District Manager’s Report
Approval of Check Register
Balance Sheet & Income Statement
Reminder to Board Members to File Form 1’s by the July 1, 2026 Deadline
Other Business
Supervisors Requests and Audience Comments
Adjournment

MINUTES

MINUTES OF MEETING LAWSON DUNES
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Lawson Dunes Community Development District was held on Thursday, April 23, 2026 at 10:30 a.m. at the Offices of PRIME Community Management, 375 Avenue A SE, Winter Haven, FL 33880.

Present and constituting a quorum were:

Bobbie Shockley	Chairperson
Lindsey Roden	Vice Chairperson
Jessica Spencer	Assistant Secretary
Emily Hazelrig	Assistant Secretary Also, present were:
Jill Burns	District Manager, GMS
Chace Arrington by Zoom	District Engineer, Dewberry
Roy Van Wyk by Zoom	District Counsel, Kilinski Van Wyk Megan Birnholz-Couture by Zoom	District Counsel, Kilinski Van Wyk Joel Blanco	Field Manager, GMS
Matt Fisher	Field Manager, GMS

The following is a summary of the discussions and actions taken at the April 23, 2026, Lawson Dunes Community Development District’s Regular Board of Supervisors’ Meeting.

FIRST ORDER OF BUSINESS	Roll Call
Ms. Burns called the meeting to order at 10:30 a.m., then called the roll. Four Supervisors were present constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Burns stated no members of the public were present and none were joining by Zoom for public comment and the next item followed.

THIRD ORDER OF BUSINESS	Approval of Minutes of the December 17, 2025
Board of Supervisors Meeting

Ms. Burns presented the minutes from the December 17, 2025 Board of Supervisors meeting and asked for any questions, comments, or corrections. The Board had no changes to the minutes.

On MOTION by Ms. Shockley, seconded by Ms. Spencer, with all in favor, the Minutes of the December 17, 2025 Board of Supervisors Meeting, were approved.

FOURTH ORDER OF BUSINESS	Consideration	of	Resolution	2026-07
Approving the Proposed Fiscal Year 2026/2027 Budget and Setting the Public Hearing on the Adoption of the Fiscal Year 2026/2027 Budget (Suggested Date: July 23, 2026)
Ms. Burns presented the resolution which was provided in the agenda package for review. The suggested public hearing date is July 23, 2026 at the current meeting location. She summarized the budget for the Board stating there is no proposed increase and the assessment amount will stay the same at $1,306.15. Staff plans to do a reserve study to offset any increase to the current budget and once the results of the reserves study are in, they can use that as a guide to potentially increase the assessments in the following fiscal year depending on how much is needed for the reserve funds. There are slight increases to admin and landscaping and they lowered water and sewer quite a bit. Ms. Burns offered to answer any Board questions.

On MOTION by Ms. Shockley, seconded by Ms. Hazelrig, with all in favor, Resolution 2026-07 Approving the Proposed Fiscal Year 2026/2027 Budget and Setting the Public Hearing on the Adoption of the Fiscal Year 2026/2027 Budget for July 23, 2026 @ 10:30 AM, was approved.

FIFTH ORDER OF BUSINESS	Consideration of 2026 Contract Agreement
with Polk County Property Appraiser
Ms. Burns presented the 2026 contract agreement with the Polk County Property Appraiser and stated this is an annual renewal and asked for a motion of approval.

On MOTION by Ms. Shockley, seconded by Ms. Roden, with all in favor, the 2026 Contract Agreement with Polk County Property Appraiser, was approved.

SIXTH ORDER OF BUSINESS	Staff Reports
Attorney
Mr. Van Wyk reminded the Board to complete their ethics training and fill out their Form 1s by the deadline.

Engineer
Mr. Arrington updated the Board on the inspections for the District’s goals that are approaching. They should expect to see them onsite in the summer months. He offered to answer any Board questions.

Field Manager’s Report
Mr. Blanco presented the field manager’s report which was provided in the agenda package for review. He summarized completed and ongoing projects from the action items list.

Consideration of Proposal to Replace Plants Affected by Cold Snap
Mr. Blanco presented a proposal for plant replacement totaling $22,207.50. Board discussion followed. Ms. Burns reported where the Board stands budget wise and noted there is only approximately $6,000 remaining in the replacement line item. She suggested scaling the replacements back. Mr. Blanco stated that they can remove all the dead plant life and focus on the entrances that would be the highest priority. Then they can revisit replacements in the next fiscal year. He will come back to the next meeting with a new proposal that removes dead plant life and focuses on replanting at the entrances only on a much smaller scale.

District Manager’s Report
Approval of Check Register
Ms. Burns presented the check register that was included in the package for review. She offered to answer any questions on any of the invoices. There were none and the Board made a motion to approve the check register.

On MOTION by Ms. Roden, seconded by Ms. Hazelrig, with all in favor, the Check Register, was approved.

Balance Sheet & Income Statement
Ms. Burns presented the financial statements that were also provided for review, but no action was needed.

Presentation of Number of Registered Voters – 353
Ms. Burns stated the number of registered voters within the District is 353. They have reached the threshold of having 250 registered voters, but this District was established in 2022 meaning they have not hit the threshold of six years of existence requiring the turnover to a resident run Board.

SEVENTH ORDER OF BUSINESS	Other Business
There being no comments, the next item followed.

EIGHTH ORDER OF BUSINESS	Supervisors'	Requests	and	Audience
Comments
There being no comments, the next item followed.

NINTH ORDER OF BUSINESS	Adjournment
Ms. Burns adjourned the meeting.

On MOTION by Ms. Shockley, seconded by Ms. Hazelrig, with all in favor, the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section IV

SWIMMING POOL POLICIES

Operating Hours. Swimming is permitted only during designated hours, as posted at the pool. Swimming after dusk is prohibited by the Florida Department of Health.
Swim at Your Own Risk. No Lifeguards will be on duty. All persons using the pool do so at their own risk and must abide by all swimming pool rules and policies.
Supervision of Minors. Minors fourteen (14) years of age or under must be accompanied by, and supervised by, an adult at least eighteen (18) years of age at all times for usage of the pool. All children five (5) years of age or younger, as well as all children who are unable to swim by themselves, must be supervised by a responsible individual eighteen (18) years of age or older, always within arm’s length when on the pool deck or in the pool. All children, regardless of age, using inflatable armbands (i.e., water wings) or any approved Coast Guard flotation device MUST be supervised one-on-one by an adult who is in the water and within arm’s length of the child.
Aquatic Toys and Recreational Equipment. No flotation devices are allowed in the pool except for water wings and swim rings used by small children, under the direct supervision of an adult as specified in Section
(3) immediately above. Inflatable rafts, balls, pool floats and other toys and equipment are prohibited.
Prevention of Disease. All swimmers must shower before initially entering the pool. Persons with open cuts, wounds, sores or blisters, nasal or ear discharge may not use the pool. No person should use the pool with or suspected of having a communicable disease which could be transmitted through the use of the pool.
Attire. Appropriate swimming attire (swimsuits) must be worn at all times. No thongs or Brazilian bikinis are allowed. Wearing prohibited attire will result in immediate expulsion from the pool area.
Horseplay. No jumping, pushing, running, wrestling, excessive splashing, sitting or standing on shoulders, spitting water, or other horseplay is allowed in the pool or on the pool deck area.
Diving. Diving is strictly prohibited at the pool. Back dives, back flips, back jumps, cannonball splashing or other dangerous actions are prohibited.
Weather. The pool and pool area will be closed during electrical storms or when rain makes it difficult to see any part of the pool or pool bottom clearly. The pool will be closed at the first sound of thunder or sighting of lightning and will remain closed for thirty (30) minutes after the last sighting. Everyone must leave the pool deck immediately upon hearing thunder or sighting lightning.
Pool Furniture; Reservation of Tables or Chairs. Tables and chairs may not be removed from the pool deck. Tables or chairs on the deck area may not be reserved by placing towels or personal belongings on them except temporarily to allow the Patron using them to enter the pool or use the restroom facilities.
Entrances. Pool entrances must be kept clear at all times.
Pollution. No one shall pollute the pool. Anyone who does pollute the pool is liable for any costs incurred in treating and reopening the pool.
Swim Diapers. Children under the age of three (3) years, and anyone who is not reliably toilet trained, must wear rubber lined swim diapers, as well as a swimsuit over the swim diaper, to reduce the health risks associated with human waste contaminating the swimming pool and deck area. If contamination occurs, the pool will be shocked and closed for a period of at least twelve (12) hours. Persons not abiding by this policy shall be responsible for any costs incurred in treating and reopening the pool.
Staff Only. Only authorized staff members and contractors are allowed in the service and chemical storage areas. Only authorized staff members and contractors may operate pool equipment or use pool chemicals.
Pool Closure. In addition to Polk County and the State of Florida health code standards for pools and pool facilities, and as noted above, the pool may be closed for the following reasons:

Section A

RESOLUTION 2026-08

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE LAWSON DUNES COMMUNITY DEVELOPMENT DISTRICT ADOPTING AN AMENDMENT TO THE AMENITY POLICIES OF THE DISTRICT; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Lawson Dunes Community Development District (“District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within Polk County, Florida; and

WHEREAS, the District’s Board of Supervisors (“Board”) is authorized by Section 190.011(5), Florida Statutes, to adopt rules, rates, charges and fees; and

WHEREAS, the Board accordingly finds that it is in the best interest of the District to adopt by resolution an amendment to the policies set forth in Exhibit A (“Amendment”), which relate to use of the District’s amenity facilities and other District-owned property, for immediate use and application.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE LAWSON DUNES COMMUNITY DEVELOPMENT DISTRICT:
SECTION 1. The above stated recitals are true and correct and are hereby incorporated herein by reference.
SECTION 2. The Amendment attached hereto as Exhibit A is hereby adopted pursuant to this Resolution as necessary for the conduct of District business. The amended policies shall remain in full force and effect until such time as the Board may amend or replace them.

SECTION 3. If any provision of this Resolution is held to be illegal or invalid, the other provisions shall remain in full force and effect.
SECTION 4. This Resolution shall become effective immediately upon its adoption.
PASSED AND ADOPTED this 22nd day of June 2026.
ATTEST:	LAWSON DUNES COMMUNITY DEVELOPMENT DISTRICT

Secretary	Chairman, Board of Supervisors

Exhibit A: Amendment to Policies

EXHIBIT A
Amendment to Policies

SWIMMING POOL POLICIES

Operating Hours. Swimming is permitted only during designated hours, as posted at the pool. Swimming after dusk is prohibited by the Florida Department of Health.
Swim at Your Own Risk. No Lifeguards will be on duty. All persons using the pool do so at their own risk and must abide by all swimming pool rules and policies.
Supervision of Minors. Minors fourteen (14) years of age or under must be accompanied by, and supervised by, an adult at least eighteen (18) years of age at all times for usage of the pool. All children five (5) years of age or younger, as well as all children who are unable to swim by themselves, must be supervised by a responsible individual eighteen (18) years of age or older, always within arm’s length when on the pool deck or in the pool. All children, regardless of age, using inflatable armbands (i.e., water wings) or any approved Coast Guard flotation device MUST be supervised one-on-one by an adult who is in the water and within arm’s length of the child.
Aquatic Toys and Recreational Equipment. No flotation devices are allowed in the pool except for water wings and swim rings used by small children, under the direct supervision of an adult as specified in Section (3) immediately above. Inflatable rafts, balls, pool floats and other toys and equipment are prohibited.
Prevention of Disease. All swimmers must shower before initially entering the pool. Persons with open cuts, wounds, sores or blisters, nasal or ear discharge may not use the pool. No person should use the pool with or suspected of having a communicable disease which could be transmitted through the use of the pool.
Attire. Appropriate swimming attire (swimsuits) must be worn at all times. No thongs or Brazilian bikinis are allowed. Wearing prohibited attire will result in immediate expulsion from the pool area.
Horseplay. No jumping, pushing, running, wrestling, excessive splashing, sitting or standing on shoulders, spitting water, or other horseplay is allowed in the pool or on the pool deck area.
Diving. Diving is strictly prohibited at the pool. Back dives, back flips, back jumps, cannonball splashing or other dangerous actions are prohibited.
Weather. The pool and pool area will be closed during electrical storms or when rain makes it difficult to see any part of the pool or pool bottom clearly. The pool will be closed at the first sound of thunder or sighting of lightning and will remain closed for thirty (30) minutes after the last sighting. Everyone must leave the pool deck immediately upon hearing thunder or sighting lightning.
Pool Furniture; Reservation of Tables or Chairs. Tables and chairs may not be removed from the pool deck. Tables or chairs on the deck area may not be reserved by placing towels or personal belongings on them except temporarily to allow the Patron using them to enter the pool or use the restroom facilities.
Entrances. Pool entrances must be kept clear at all times.
Pollution. No one shall pollute the pool. Anyone who does pollute the pool is liable for any costs incurred in treating and reopening the pool.

Swim Diapers. Children under the age of three (3) years, and anyone who is not reliably toilet trained, must wear rubber lined swim diapers, as well as a swimsuit over the swim diaper, to reduce the health risks associated with human waste contaminating the swimming pool and deck area. If contamination occurs, the pool will be shocked and closed for a period of at least twelve
(12) hours. Persons not abiding by this policy shall be responsible for any costs incurred in treating and reopening the pool.
Staff Only. Only authorized staff members and contractors are allowed in the service and chemical storage areas. Only authorized staff members and contractors may operate pool equipment or use pool chemicals.
Pool Closure. In addition to Polk County and the State of Florida health code standards for pools and pool facilities, and as noted above, the pool may be closed for the following reasons:
During severe weather conditions (heavy rain, lightning and thunder) and warnings, especially when visibility to the pool bottom is compromised (deck also closed).
For thirty (30) minutes following the last occurrence of thunder or lightning (deck also closed).
Operational and mechanical treatments or difficulties affecting pool water quality.
For a reasonable period following any mishap that resulted in contamination of pool water.
Any other reason deemed to be in the best interests of the District as determined by District staff.
Containers. No glass, breakable items, or alcoholic beverages are permitted in the pool area. No food or chewing gum is allowed in the pool.
No Private Rentals. The pool area is not available for rental for private events. All pool rules and limitations on authorized numbers of Guests remain in full affect at all times.
Programming. District Staff reserves the right to authorize all programs and activities, including with regard to the number of guest participants, equipment, supplies, usage, etc., conducted at the pool, including swim lessons, aquatic/recreational programs and pool parties. Any organized activities taking place at the Amenity Center must first be approved by the District.

Section V

ADDENDUM TO POOL MAINTENANCE SERVICES AGREEMENT
(Temporary Fuel Surcharge)
This Addendum (“Addendum”) is made effective this 1st day of June 2026 (“Effective Date”), by and between:

Lawson Dunes Community Development District, a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, whose mailing address is c/o Governmental Management Services – Central Florida, LLC, 219 East Livingston Street, Orlando, Florida 32801 (“District”); and

Roger James McDonnell d/b/a Resort Pool Services, whose mailing
address is 14525 Johns Lake Road, Clermont, Florida 34711 (“Contractor” and, with the District, “Parties”).

RECITALS
Whereas, the District and Contractor previously entered into that certain Agreement for Pool Maintenance Services, dated as of September 15, 2025 (“Agreement”), incorporated herein by this reference; and

WHEREAS, the District and Contractor desire to modify the Agreement to account for additional compensation for a temporary fuel surcharge, as set forth in Exhibit A, attached hereto and incorporated herein by reference; and

Whereas, pursuant to Section 19 of the Agreement, the Agreement may be amended by an instrument in writing executed by both Parties; and

Whereas, the District and Contractor now desire to amend the Agreement as described
herein.

Now, therefore, based upon good and valuable consideration and the mutual covenants of the Parties, the receipt and sufficiency of which are hereby acknowledged, the Parties agree as follows:

Recitals. The recitals stated above are true and correct and by this reference are incorporated herein and form a material part of this Addendum.

Temporary Fuel Surcharge.

Services, as that term is defined in the Agreement, rendered on or after the Effective Date of this Addendum shall be subject to a temporary fuel surcharge, as outlined in Exhibit A to this Addendum (“Surcharge”). The Surcharge will be in effect from the Effective Date through September 30, 2026.

The Surcharge must be shown as a separate line item on the invoices showing the compensation owed under the Agreement, plus the Surcharge,
1

and a total amount for each month. Contractor shall provide a screenshot of the AAA Florida Average Gas Prices as of the first day of each month, which will be compared to the rates set forth in Exhibit A to evidence the Surcharge.

AFFIRMATION OF THE AGREEMENT. The Agreement is hereby affirmed and continues to constitute a valid and binding agreement between the Parties. Except as described in Section 2 of this Addendum, nothing herein shall modify the rights and obligations of the Parties under the Agreement. All remaining provisions, including, but not limited to, the engagement of services, fees, costs, indemnification, and sovereign immunity provisions, remain in full effect and are fully enforceable.

AUTHORIZATION. The execution of this Addendum has been duly authorized by the appropriate body or official of the District and Contractor, both the District and Contractor have complied with all requirements of law, and both the District and Contractor have full power and authority to comply with the terms and provisions of this Addendum.

EXECUTION IN COUNTERPARTS. This Addendum may be executed in any number of counterparts, each of which when executed and delivered shall be an original; however, all such counterparts together shall constitute one and the same instrument.

EFFECTIVE DATE. This Addendum shall have an effective date as of the date first written above.

IN WITNESS WHEREOF, the Parties execute this Addendum the day and year first written
above.

LAWSON DUNES COMMUNITY DEVELOPMENT DISTRICT

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ROGER JAMES MCDONNELL D/8/A RESORT
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By: -Simon McDonnell	
Its:		Manager	

Exhibit A: Fuel Surcharge Proposal

2

Exhibit A
Fuel Charge

3

Section VI

LICENSE AGREEMENT

This License Agreement (the “Agreement”) is made and entered into effective the 15th day of June 2026 (the “Effective Date”), by and between:
LAWSON DUNES COMMUNITY DEVELOPMENT DISTRICT, a local unit of
special-purpose government established pursuant to Chapter 190, Florida Statutes, located in Polk County, Florida with a mailing address of c/o Governmental Management Services
–	Central	Florida,	LLC	219	East	Livingston	Street Orlando, Florida 32801 (the “District”), and
LAWSON DUNES HOMEOWNERS ASSOCIATION, INC., a Florida not for profit corporation, with a mailing address of c/o Prime Community Management, LLC, 375 Avenue A Southeast, Winter Haven, Florida 33880 (the “Licensee”, together with the District, the “Parties”).

RECITALS
Whereas, the District is a local unit of special-purpose government established pursuant to and governed by Chapter 190, Florida Statutes; and

Whereas, the District owns and maintains public improvement facilities, including facilities for recreational use (the “Amenities”); and
Whereas, Licensee is a not-for-profit organization serving the same community as the District;
and

Whereas, the District agrees that the Licensee may use the Amenities to host certain events for residents and authorized users within the Lawson Dunes community, subject to the terms set forth herein (the “Events” and each individually, an “Event”); and

Whereas, the District and Licensee warrant and agree that they have all right, power, and authority to enter into and be bound by this Agreement.

Now, therefore, based upon good and valuable consideration and the mutual covenants of the Parties, the receipt of which and sufficiency of which is hereby acknowledged, the District and Licensee agree as follows:
Incorporation Of Recitals. The Recitals stated above are true and correct and are incorporated herein as a material part of this Agreement.

GRANT OF LICENSE. The District hereby grants to Licensee a nonexclusive license to use the Amenities to host Events which are authorized by the District, in accordance with the terms and conditions contained herein (the “License”). As consideration for said use of the Amenities, Licensee agrees to the following conditions:

For each proposed Event, the Licensee shall submit details to the District at least thirty (30) days in advance. The District shall approve or deny each event in writing. The District will evaluate each proposed Event on a case-by-case basis and may impose additional requirements or restrictions in its discretion. The Licensee may not host any Event unless first approved by the District in writing.

This License is for community events hosted for the benefit of residents of the Lawson Dunes community and which shall not be advertised to the general public. The District reserves all rights and privileges in and to the District’s property, including the Amenities. This License for the Amenities is granted to Licensee in its “as is” condition and without any warranty or representation, express or implied.
This License does not guarantee exclusive use of the Amenities. Licensee’s use of the Amenities shall be contemporaneous with the use of the District’s facilities by patrons of the District, and Licensee’s use shall not interfere with the operation of the District’s facilities as a public improvement except as set forth herein.
Licensee’s use of the Amenities shall be subject to all applicable laws, rules, regulations, and policies. Licensee acknowledges receiving a copy of the District’s Amenity Policies and Rates and agrees to comply with same. Among other requirements, the following are prohibited at the Amenities:

Alcohol
Smoking and vaping
Vehicles (other than in designated parking spaces)
Fireworks and open flames
Obscenity, horseplay, and littering

Food and drinks are only permitted if served by a licensed and insured caterer or food vendor. No food or drinks are permitted on the pool deck.

The grant of this License is further conditioned on Licensee’s compliance at all times with applicable laws, statutes, ordinances, codes, rules, regulations, and requirements of federal, state, county, city and municipal government, and any and all of their departments and bureaus, and all applicable permits and approvals, including but, not limited to, health department requirements, fire code and other laws (the “Laws”). It is Licensee’s responsibility to know, understand and follow such Laws.

The District shall not be responsible for the personal safety of Licensee’s invitees, participants, or other persons on District property pursuant to this Agreement, except to the limited extent provided for in the normal operation of the District’s facilities. Licensee acknowledges and accepts that the District shall not be responsible for personal injury, loss or damage to personal property, vehicles, equipment stored on site, or any other losses incurred by Licensee or its invitees. Licensee shall be solely responsible for all activities and vendors associated with an Event.

Licensee agrees to use all due care to protect the property of the District and its patrons and guests from damage and recognizes that the District’s facilities, including the Amenities, are being simultaneously run as a public improvement and the public will have continuous use of the facilities simultaneously with Licensee’s use. Licensee shall be responsible for all clean up and for restoring the Amenities to its original condition at the conclusion of the Event and shall assume responsibility for any and all damage to any real or personal property of the District or any third parties as a result of Licensee’s use of the Amenities under this Agreement, including, but not limited to, by its guests and invitees. Licensee shall commence repair of any damage resulting from its operations under this Agreement within twenty-four (24) hours. Any such repairs shall be at Licensee’s sole expense, unless otherwise agreed in writing by the District.
TERM. The initial term of this Agreement shall be from Effective Date to September 30, 2026. This Agreement shall automatically renew for additional one-year terms unless terminated in

accordance with the provisions hereof. The Licensee may only use the Amenities for Events on those dates and times authorized by the District in writing.
Suspension, Revocation and Termination. The District and Licensee acknowledge and agree that the License granted herein is a mere privilege and may be suspended, terminated or revoked immediately, with or without cause, by either party upon written notice. In the event this License is revoked or terminated pursuant to its terms, Licensee must expeditiously remove any items from the Amenities. No further payments will be due after termination or revocation of this License. Licensee shall not be entitled to any payment of damages for termination or revocation whatsoever by the District – this grant of License is a mere privilege and not a right. The failure of any party hereto to enforce any provision of this Agreement shall not be construed to be a waiver of such or any other provision, nor in any way to affect the validity of all or any part of this Agreement or the right of such party thereafter to enforce each and every provision. No waiver of any breach shall be held to constitute a waiver of any other or subsequent breach.

Insurance and Indemnity.

Licensee shall acquire and maintain, and shall require any vendors or subcontractors operating on the Amenities to acquire and maintain, general commercial liability insurance coverage acceptable to the District in an amount not less than $1,000,000 per occurrence, as well as $1,000,000 automobile liability coverage, which shall include all claims and losses that may relate in any manner whatsoever to use of the License by Licensee, its employees, agents, participants, guests or invitees, including without limitation any person entering District property pursuant to this Agreement. The insurance coverage shall additionally include a minimum of $100,000 damage to rented premises coverage. The District and its supervisors, officers, employees, staff, and consultants shall be named as additional insured parties on such policy. Licensee shall provide continuous proof of such insurance coverage to the District. A certificate of insurance reflecting such amounts and insureds shall be provided to the District at the time of execution of this Agreement. The District shall have the right to request additional insurance for certain Events, if deemed necessary by District staff.

Licensee hereby agrees to defend, indemnify and hold the District harmless from and against any and all claims, demands, losses, damages, liabilities, and expenses, and all suits, actions and judicial decrees (including, without limitation, costs and reasonable attorneys’ fees for the District’s legal counsel of choice, whether at trial or on appeal), arising from or resulting in any manner whatsoever from use of the License by Licensee, its employees, agents, participants, guests or invitees. Nothing herein requires Licensee to indemnify the District for any fault attributable to the District; however, Licensee is required to indemnify the District for any and all percentage of fault attributable to the Licensee, its employees, agents, participants, guests or invitees.
Nothing in this Agreement shall be construed as a waiver of the District’s sovereign immunity or limits of liability beyond any statutory limited waiver of immunity or limits of liability which may have been adopted by the Florida Legislature in section 768.28, Florida Statutes, or other statute. The provisions of this Paragraph shall survive suspension or revocation of the License or termination of this Agreement.

NOTICES. Any notice, demand, request or communication required or permitted hereunder (“Notice” or “Notices”) shall be in writing and sent by hand delivery, United States certified mail, or by recognized overnight delivery service, to the addresses first specified above. Except as otherwise provided in this Agreement, any Notice shall be deemed received only upon actual delivery at the address set forth above. Notices delivered after 5:00 p.m. (at the place of delivery) or on a non-business day, shall be deemed received on the next business day. If any time for giving Notice contained in this Agreement would otherwise

expire on a non-business day, the Notice period shall be extended to the next succeeding business day. Saturdays, Sundays, and legal holidays recognized by the United States government shall not be regarded as business days. Counsel for the District and counsel for Licensee may deliver Notice on behalf of the District and Licensee. Any party or other person to whom Notices are to be sent or copied may notify the other Parties and addressees of any change in name or address to which Notices shall be sent by providing the same on five
(5) days’ written notice to the Parties and addressees set forth herein.

Enforcement of Agreement. In the event that either the District or Licensee is required to enforce this Agreement by court proceedings or otherwise, then the substantially prevailing party shall be entitled to recover all fees and costs incurred, including reasonable attorneys’ fees, paralegal fees and costs for trial, mediation, or appellate proceedings. This Agreement and the provisions contained herein shall be construed, interpreted, and controlled according to the laws of the State of Florida. The Parties agree that venue for any action arising hereunder shall be in a court of appropriate jurisdiction in Polk County, Florida.

SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Agreement shall not affect the validity or enforceability of the remaining portions of this Agreement, or any part of this Agreement not held to be invalid or unenforceable.

NON-TRANSFER. The License shall be for the sole use by Licensee and shall not be assigned or transferred without the prior written consent of the District in its sole discretion. A transfer or assignment of all or any part of the License shall cause the License to become voidable, in the sole discretion of the District.

ENTIRE AGREEMENT. This is the entire agreement of the Parties as it relates to the subject of this Agreement. This Agreement may not be amended except in writing signed by both Parties. This Agreement supersedes any prior agreement between the District and Licensee regarding the use of the Amenities. This Agreement shall not be recorded in the public records.
PUBLIC RECORDS. Licensee understands and agrees that all documents of any kind provided to the District in connection with this Agreement may be public records and shall be treated as such in accordance with the District’s Records Retention Policy and Florida law.
[signatures on following page]

In Witness Whereof, the Parties execute this Agreement the day and year first written above.

LAWSON DUNES COMMUNITY DEVELOPMENT DISTRICT

Chair/Vice Chair, Board of Supervisors

LAWSON DUNES HOMEOWNERS ASSOCIATION, INC.

By: 	  Its: 	

Section VII

LAWSON DUNES COMMUNITY DEVELOPMENT DISTRICT
FINANCIAL STATEMENTS

September 30, 2025

LAWSON DUNES COMMUNITY DEVELOPMENT DISTRICT
FINANCIAL STATEMENTS
September 30, 2025
CONTENTS
PAGE
Independent Auditors’ Report	1-3
Management’s Discussion and Analysis	4-8
Government-wide Financial Statements:
Statement of Net Position	9
Statement of Activities	10
Fund Financial Statements:
Balance Sheet – Governmental Funds	11
Reconciliation of Total Governmental Fund Balances
to Net Position of Governmental Activities	12
Statement of Revenues, Expenditures and Changes in
Fund Balances – Governmental Funds	13
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds
to the Statement of Activities	14
Notes to the Financial Statements	15-25
Required Supplementary Information
Statement of Revenues and Expenditures – Budget and Actual – General Fund	26
Notes to Required Supplementary Information	27
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	28-29
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	30
Auditor’s Management Letter Required by Chapter 10.550, Florida Statutes	31-33

DMHB

DIBARTOLOMEO, MCBEE, HARTLEY & BARNES, P.A.
CERTIFIED PUBLIC ACCOUNTANTS
INDEPENDENT AUDITORS’ REPORT

To the Board of Supervisors
Lawson Dunes Community Development District City of Haines City, Florida

Opinions
We have audited the accompanying financial statements of the governmental activities and each major fund of Lawson Dunes Community Development District, City of Haines City, Florida (“District”) as of and for the year ended September 30, 2025, and the related notes to the financial statements, 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 for the 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 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
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.

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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 generally accepted auditing standards 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 generally accepted auditing standards, 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 Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated May 7, 2026, on our consideration of the Lawson Dunes Community Development District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, rules, regulations, contracts, and 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 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.
Report on Other Legal and Regulatory Requirements
We have also issued our report dated May 7, 2026 on our consideration of the District’s compliance with requirements of Section 218.415, Florida Statutes, as required by Rule 10.556(10) of the Auditor General of the State of Florida. The purpose of that report is to provide an opinion based on our examination conducted in accordance with attestation Standards established by the American Institute of Certified Public Accountants.

DiBartolomeo, McBee, Hartley & Barnes, P.A. Fort Pierce, Florida
May 7, 2026

Our discussion and analysis of Lawson Dunes Community Development District, City of Haines City, Florida (“District”) financial performance provides an overview 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 assets of the District exceeded its liabilities at the close of the most recent fiscal year resulting in a net position balance of $4,911,391.
The change in the District's total net position in comparison with the prior fiscal year was
$1,691,142, 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 $1,055,115. A portion of fund balance is restricted for nonspendable prepaid items, debt service and future capital repairs and replacement, 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 is intended to serve as the introduction to the District's 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 special assessment revenues. The District does not have any business-type activities. The governmental activities of the District include the general government (management) and maintenance and operations.

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: governmental funds.

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 individual governmental funds for external reporting. Information is presented 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 funds are 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, assets exceeded liabilities at the close of the most recent fiscal year. A portion of the District's net position reflects its investment in capital assets (e.g. land, land improvements and infrastructure). These assets are used to provide services to residents; consequently, these assets are not available for future spending. The remaining balance of unrestricted net position may be used to meet the District's other obligations.
Key components of net position were as follows:
Statement of Net Position

	2025		2024	
Current assets	$ 1,119,863		$ 1,052,605	
Capital assets	13,476,850		12,012,003	
Total assets	14,596,713		13,064,608	
Current liabilities	454,535		412,826	
Long-term liabilities	9,230,787		9,431,533	
Total liabilities	9,685,322		9,844,359	
Net position	
Net invested in capital assets	4,006,109		2,398,070	
Restricted for debt service	574,767		495,562	
Restricted for capital projects	2,083		732	
Unrestricted	328,432		325,885	
Total net position	$ 4,911,391		$ 3,220,249	
The District's net position increased during the most recent fiscal year. The majority of the change represents the degree to which program revenues exceeded ongoing cost of operations.
Key elements of the District's change in net position are reflected in the following table:
Change in Net Position

	2025		2024	
Program revenues	$	2,495,785		$ 1,621,098	
General revenues		7,837 			59,604 	
Total revenues		2,503,622 			1,680,702 	
Expenses	
General government	94,776		85,002	
Maintenance and operations	177,463		96,213	
Culture and recreation	50,603		-	
Interest on long-term debt	489,638		491,097	
Total expenses		812,480 			672,312 	
Change in net position	1,691,142		1,008,390	
Net position - beginning of period		3,220,249 			2,211,859 	
Net position - end of year	$	4,911,391		$ 3,220,249	

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2025 was $812,480, which primarily consisted of interest on long-term debt and costs associated with constructed and maintaining certain capital improvements. The costs of the District’s activities were funded by developer contributions and assessments.

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 exceeded appropriations for the fiscal year ended September 30, 2025.

The variance between budgeted and actual general fund revenues is not considered significant. The actual general fund expenditures for the current fiscal year were higher than budgeted amounts due primarily to costs being higher than anticipated.

CAPITAL ASSETS AND DEBT ADMINISTRATION

Capital Assets

At September 30, 2025, the District had $13,476,850 invested in capital assets and construction in process. Construction in process has not completed as of September 30, 2025 and therefore is not depreciated to date. Once projects are complete, items will transfer to depreciable assets. 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 $9,426,533 in notes payable and Bonds outstanding for its governmental activities. More detailed information about the District’s capital debt is presented in the accompanying notes to the financial statements.

ECONOMIC FACTORS, NEXT YEAR'S BUDGET AND OTHER INFORMATION

For the fiscal year 2026, the District anticipates that the cost of general operations will remain fairly constant. In connection with the District's future infrastructure maintenance and replacement plan, the District Board has included in the budget, an estimate of those anticipated future costs and has assigned a portion of current available resources for that purpose.

CONTACTING THE DISTRICT'S FINANCIAL MANAGEMENT
This financial report is designed to provide our citizens, land 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 Lawson Dunes Community Development District's Finance Department at 219 E. Livingston Street, Orlando, Florida 32801.

STATEMENT OF NET POSITION
September 30, 2025

	GOVERNMENTAL
	ACTIVITIES		
ASSETS		
Cash and cash equivalents	$	65,400	
Investments	272,837	
Assessments receivable	3,010	
Due from developer	41,888	
Prepaid items	9,546	
Restricted assets:
Investments	
727,182	
Capital assets:
Non-depreciable	
13,358,952	
Depreciable	117,898	
TOTAL ASSETS	$	14,596,713	
LIABILITIES	
Accounts payable	$	60,345	
Accrued interest payable	194,041	
Retainage payable	4,403	
Bonds payable, due within one year	195,746	
Bonds payable, due in more than one year	9,230,787	
TOTAL LIABILITIES	9,685,322	
NET POSITION	
Net investment in capital assets	4,006,109	
Restricted for:
Debt service	
574,767	
Capital projects	2,083	
Unrestricted	328,432	
TOTAL NET POSITION	$	4,911,391	

STATEMENT OF ACTIVITIES
Year Ended September 30, 2025

Functions/Programs	Expenses

Charges for Services

Program Revenues
Operating Grants and Contributions

Capital Grants and Contributions

Net (Expense) Revenues and Changes in Net Position

Governmental Activities

Governmental activities		
General government		$	94,776		$	94,776		$	-		$	-		$	-	
Maintenance and operations	177,463	331,221	-	1,343,897	1,497,655	
Culture and recreation	50,603	50,603			-	
Interest on long-term debt		489,638 		647,387 		27,901 		-			185,650 	
Total governmental activities	$	812,480	$ 1,123,987	$	27,901	$ 1,343,897	1,683,305	
General revenues:
Unrestricted Investment earnings		7,837 	
Total general revenues		7,837 	
Change in net position	1,691,142	
Net position - October 1, 2024		3,220,249 	
Net position - September 30, 2025	$	4,911,391	

BALANCE SHEET – GOVERNMENTAL FUNDS
September 30, 2025

MAJOR FUNDS

CAPITAL

TOTAL GOVERNMENTAL

ASSETS

	GENERAL	  DEBT SERVICE

	PROJECTS	 	FUNDS	

Cash and cash equivalents	$	65,400	$	-	$	-	$	65,400	
Investments	272,837		727,182		-		1,000,019	
Assessments receivable	1,276		1,734		-		3,010	
Due from other funds	-		87		-		87	
Due from developer	-		-		41,888		41,888	
Prepaid items	9,546		-		-		9,546	
TOTAL ASSETS	$	349,059		$  729,003		$	41,888		$	1,119,950	
LIABILITIES AND FUND BALANCES

LIABILITIES
Accounts payable	$	20,540		$	-	$	39,805		$	60,345	
Retainage payable	-		-	4,403		4,403	
Due to other funds	87		-	-		87	
TOTAL LIABILITIES	20,627		 
-	44,208		64,835	

FUND BALANCES
Nonspendable: Prepaid items	

9,546	

-	

-	

9,546	
Restricted for:
Debt service	
-	
729,003	
-	
729,003	
Unassigned	318,886	-	(2,320)	316,566	
TOTAL FUND BALANCES	328,432		729,003		(2,320)		1,055,115	
TOTAL LIABILITIES AND
FUND BALANCES	$	349,059		
$  729,003		
$	41,888		
$	1,119,950	

RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCES TO NET POSITION OF GOVERNMENTAL ACTIVITIES
September 30, 2025

Total Governmental Fund Balances in the Balance Sheet	$	1,055,115

Amount reported for governmental activities in the Statement of Net Assets are different because:
Capital asset used in governmental activities are not financial resources and therefore are not reported in the governmental funds:
Governmental capital assets	13,506,324
Less accumulated depreciation	(29,474)
Certain liabilities are not due and payable in the current period and therefore are not reported in the governmental funds:
Accrued interest payable	(194,041)
Governmental bonds payable	(9,426,533)
Net Position of Governmental Activities	$	4,911,391

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES – GOVERNMENTAL FUNDS
Year Ended September 30, 2025

	MAJOR FUNDS			TOTAL	
				DEBT		CAPITAL	GOVERNMENTAL	
		GENERAL  	SERVICE	 	PROJECTS	 	FUNDS		
REVENUES
Developer contributions	
$	
-	
$	
-	
$	
1,343,860	
$	
1,343,860	
Assessments		476,600		647,387		-		1,123,987	
Investment earnings		7,837		27,901		37		35,775	
TOTAL REVENUES		484,437			675,288			1,343,897			2,503,622	
EXPENDITURES
General government		
94,776		
-		
-		
94,776	
Maintenance and operations		177,463		-		-		177,463	
Culture and recreation		21,129		-		-		21,129	
Capital outlay Debt
Principal		147,372

22,400		-

165,000		1,346,949

-		1,494,321

187,400	
Interest expense		18,749		473,904		-		492,653	
TOTAL EXPENDITURES		481,889			638,904			1,346,949			2,467,742	
EXCESS REVENUES OVER (UNDER) EXPENDITURES		
2,548		
36,384		
(3,052)		
35,880	
FUND BALANCE
Beginning of year		
325,884		
692,619		
732		
1,019,235	
End of year	$	328,432	$	729,003	$	(2,320)	$	1,055,115	

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
Year Ended September 30, 2025

Net Change in Fund Balances - Total Governmental Funds	$	35,880

Amount reported for governmental activities in the Statement of Activities are different because:
Governmental funds report capital outlays as expenditures. However, in the Statement of Activities, the costs of those assets are depreciated over their estimated useful lives:
Capital outlay	1,494,321
Repayment of long-term liabilities are reported as expenditures in the governmental fund financial statements, but such repayments reduce liabilities in the Statement of Net Position and are eliminated in the Statement of Activities:
Payments on long-term debt	187,400
Certain items reported in the Statement of Activities do not require the use of current financial resources and therefore are not reported expenditures in the governmental funds:
Current year provision for depreciation	(29,474)
Change in accrued interest payable	3,015

Change in Net Position of Governmental Activities	$ 1,691,142

NOTE A- NATURE OF ORGANIZATION AND REPORTING ENTITY
Lawson Dunes Community Development District ("District”) was created on January 20, 2022 by the City Commission of City of Haines City, Florida Ordinance No. 22-1780 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. All of the Board members are affiliated with the Developer. The Supervisors are elected on an at large basis by the qualified electors of the property owners within the District. The Board of Supervisors of the District exercise all powers granted to the District pursuant to Chapter 190, Florida Statutes.
The Board has the 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 Board of Supervisors 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 B - 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.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Government-Wide and Fund Financial Statements (continued)
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.
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 economic 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. Assessments
Assessments are non-ad valorem assessments on benefited lands within the District. Assessments are levied to pay for the operations and maintenance of the District. The fiscal year for which annual assessments are levied begins on October 1 with discounts available for payments through February 28 and become delinquent on April 1. The District's annual assessments for operations are billed and collected by the County Tax Collector. The amounts remitted to the District are net of applicable discounts or fees and include interest on monies held from the day of collection to the day of distribution.
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. All other revenue items are considered to be measurable and available only when cash is received by the government.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Measurement Focus, Basis of Accounting and Financial Statement Presentation (continued)
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.
When both restricted and unrestricted resources are available for use, it is the government's policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed.
Debt Service Fund
The debt service fund is used to account for the accumulation of resources for the annual payment of principal and interest of long-term debt.
Capital Projects Fund
The capital projects fund accounts for the financial resources to be used for the acquisition or construction of major infrastructure with the District.
Assets, Liabilities and Net Position or Equity
Restricted Assets
These assets represent cash and investments set aside pursuant to contractual restrictions. Deposits and Investments
The District's cash and cash equivalents are considered to be cash on hand and demand deposits (interest and non-interest bearing).
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;

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Assets, Liabilities and Net Position or Equity (continued)

Deposits and Investments (continued)

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.

The State Board of Administration’s (“SBA”) Local Government Surplus Funds Trust Fund (“Florida PRIME”) is a“2a-7 like” pool. A “2a-7 like” pool is an external investment pool that is not registered with the Securities and Exchange Commission (“SEC”) as an investment company, but nevertheless has a policy that it will, and does, operate in a manner consistent with the SEC’s Rule 2a-7 of the Investment Company Act of 1940, which comprises the rules governing money market funds. Thus, the pool operates essentially as a money market fund. The District has reported its investment in Florida PRIME at amortized cost for financial reporting purposes.

The District records all interest revenue related to investment activities in the respective funds and reports investments at fair value.

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 one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market 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 assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Assets, Liabilities and Net Position or Equity (continued)
Capital Assets (continued)
In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Depreciation expense is not reported in the governmental fund financial statements.
Property, plant and equipment of the District are depreciated using the straight-line method over the following estimated useful lives:
Assets	Years
Equipment	5
Unearned Revenue
Governmental funds report unearned revenue in connection with resources that have been received, but not yet earned.
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 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 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.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Assets, Liabilities and Net Position or Equity (continued)
Fund Equity/Net Position
In the fund financial statements, governmental funds report non spendable 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.
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 can 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.
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 C - 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 D – DEPOSITS AND INVESTMENTS
Deposits
The District's cash balances, including certificates of deposit, 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:
Investment	Fair Value	Credit Risk		Maturities Money Market Mutual Funds - First			Weighted average of the

American Government Obligation CL D	$

727,182

S&P AAAm	fund portfolio: 45 days

Investment in Local Government Surplus			Weighted average maturity Funds Trust Fund (Florida PRIME)	272,837	S&P AAAm		47 days
Total Investments	$	1,000,019

NOTE D – DEPOSITS AND INVESTMENTS (CONTINUED)
Investments (continued)
Custodial credit risk - For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty, the District will not be able to recover the value of the investments or collateral securities that are in the possession of an outside party. The District has no formal policy for custodial risk. The investments listed in the schedule above are not evidenced by securities that exist in physical or book entry form.
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.
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.
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. For external investment pools that qualify to be measured at amortized cost, the pool's participants should also measure their investments in that external investment pool at amortized cost for financial reporting purposes. Accordingly, the District's investments have been reported at amortized cost above.

NOTE D – DEPOSITS AND INVESTMENTS (CONTINUED)

Investments (continued)

The District participated in the following external investment pools:

The State Board of Administration for participation in the Local Government Investment Pool (Florida PrimeTM) created by Section 218.415, Florida Statutes is an investment pool that operates under investment guidelines established by Section 215.47, Florida Statutes. The District’s investments in Florida PrimeTM, a qualified external investment pool, meet the requirements of GASB Statement No. 79 and are reported at amortized cost.

NOTE E - CAPITAL ASSETS

Capital asset activity for the fiscal year ended September 30, 2025 was as follows:
Balance
10/01/2024	Increases	Decreases

Balance 09/30/2025

Governmental activities:
Capital assets, not being depreciated:		
Construction in process	$ 12,012,003		$ 1,346,949		$	-		$ 13,358,952	
Total capital assets, not being								
depreciated		12,012,003		1,346,949			-		13,358,952	
Capital assets, being depreciated Equipment - financed purchase		
-		
147,372			
-		
147,372	
Total capital assets, being
depreciated		
-		
147,372			
-		
147,372	
Less accumulated depreciation for: Equipment - financed purchase		
-		
29,474			
-		
29,474	
Total accumulated depreciation		-		29,474			-		29,474	
Total capital assets, being depreciated - net		
-		
(29,474)			
-		
(29,474)	
Governmental activities capital assets - net	
$	
12,012,003		
$1,464,847		
$	
-		
$13,476,850	
The infrastructure intended to serve the District has been estimated at a total cost of approximately
$15.7 million. The infrastructure will stormwater management facilities, public roadways, water and wastewater facilities, off-site improvements, recreational facilities, an entrance feature and the undergrounding of utilities. A portion of the project costs is expected to be financed with the proceeds from the issuance of Bonds with the remainder to be funded by the Developer and conveyed to the District.

NOTE E - CAPITAL ASSETS (CONTINUED)
Depreciation expense was charged to culture and recreation.
Developer contributions to the capital projects fund for the current fiscal year were $1,343,860, which includes a receivable of $41,888.

NOTE F – LONG-TERM LIABILITIES
$12,000,000 Special Assessment Bonds, Series 2022 (Series 2022 Project) - On June 16, 2022, the District issued $12,000,000 in Special Assessment Bonds, Series 2022 (Series 2022 Project). The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the property within the District. The Bonds are payable May 2052. The Bonds bear interest ranging from 4.375% to 5.125% payable semi-annually on the first day of each May and November. Principal is due serially each May 1, commencing May 2023.
The Series 2022 Bonds are subject to redemption at the option of the District prior to maturity. The Series 2022 Bonds are subject to extraordinary mandatory redemption prior to maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture.
The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds 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 requirements have been met for the fiscal year ended September 30, 2025.
Financed Purchase Agreement
In June 2024, the District entered into a capital lease agreement for the acquisition of playground equipment. The total acquisition cost of the equipment was $147,372 which was recognized as a capital lease obligation. The term of the lease is from August 1, 2024 through July 1, 2029 and is payable in monthly installments of $3,429.
The following is a summary of activity in the long-term debt of the District for the year ended September 30, 2025:

	Balance
10/01/2024	
Additions	
Deletions	Balance
09/30/2025	Due Within
One Year	
Special Assessments Bonds, Series 2022	
$ 9,470,000	
$	-	$	
165,000	
$ 9,305,000	
$ 170,000	
Note payable - financed purchase	
143,933	
-	
22,400	
121,533	
25,746	
	$ 9,613,933	$	-	$	187,400	$ 9,426,533	$ 195,746	

NOTE F – LONG-TERM LIABILITIES (CONTINUED)
The annual requirements to amortize the principal and interest of bonded debt outstanding as of September 30, 2025 are as follows:

  September 30, 		Principal			Interest			Total		
2026	$	170,000	$	459,275	$	629,275	
2027	175,000	451,619	626,619	
2028	185,000	442,831	627,831	
2029	195,000	433,569	628,569	
2030	205,000	423,831	628,831	
2031-2035	1,185,000	1,952,094	3,137,094	
2036-2040	1,525,000	1,607,156	3,132,156	
2041-2045	1,950,000	1,161,631	3,111,631	
2046-2050	2,515,000	578,356	3,093,356	
2051-2052		1,200,000 		9,558,386 		10,758,386 	
	 $ 9,305,000 	 $ 17,068,748 	 $  26,373,748 	
The scheduled payments for years September 30, 2025 are as follows:

  September 30, 		Principal			Interest			Total		
2026	$	25,746	$	15,404	$	41,150	
2027	29,591	11,559	41,150	
2028	34,010	7,140	41,150	
2029	32,186	2,101	34,287	
2030		-			-			-		
 $	121,533 	 $	36,204 	 $	157,737 	
NOTE G - MANAGEMENT COMPANY
The District has contracted with a management company to perform services which include financial and accounting advisory services. Certain employees of the management company also serve as officers of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, computer and other administrative costs.
NOTE H - 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; natural disasters; and environmental remediation. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. Settled claims from these risks have not exceeded commercial insurance coverage over the past three years.
NOTE I – CONCENTRATION
The Districts activity is dependent upon the continued involvement of the Developer, the loss of which could have a material adverse effect on the District operations.

STATEMENT OF REVENUES AND EXPENDITURES BUDGET AND ACTUAL – GENERAL FUND
Year Ended September 30, 2025

REVENUES

 * BUDGET  	ACTUAL	

VARIANCE WITH FINAL BUDGET POSITIVE
  (NEGATIVE)	

Assessments	$ 468,883		$	476,600		$	7,717	
Investment earnings	-		7,837		7,837	
TOTAL REVENUES	468,883		484,437		15,554	

EXPENDITURES
Current
General government		117,710		94,776			22,934	
Maintenance and operations		203,323		177,463			25,860	
Culture and recreation		147,850		21,129			126,721	
Capital outlay		-		147,372			(147,372)	
Debt								
Principal		-		22,400			(22,400)	
Interest		-		18,749			(18,749)	
TOTAL EXPENDITURES		468,883		481,889			(13,006)	
EXCESS OF REVENUES OVER (UNDER) EXPENDITURES	

$	

-		

2,548		

$	

2,548	

FUND BALANCES
Beginning of year	

325,884		
End of year	$	328,432		

* Original and final budget.

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).

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 exceeded appropriations for the fiscal year ended September 30, 2025.

The variance between budgeted and actual general fund revenues is not considered significant. The actual general fund expenditures for the current fiscal year were higher than budgeted amounts due primarily to costs being higher than anticipated.

DMHB

DIBARTOLOMEO, MCBEE, HARTLEY & BARNES, P.A.
CERTIFIED PUBLIC ACCOUNTANTS

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
Lawson Dunes Community Development District City of Haines City, Florida
We have audited in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to the financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of Lawson Dunes Community Development District, as of September 30, 2025 and for the year ended September 30, 2025, which collectively comprise Lawson Dunes Community Development District’s basic financial statements and have issued our report thereon dated May 7, 2026.

Report on Internal Control Over Financial Reporting
In planning and performing our audit, 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 over financial reporting.

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 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 may exist that have not been identified.

2222 Colonial Road, Suite 201 • Fort Pierce, Florida 34950 • 772-461-8833 • Fax: 772-461-8872 591 S.E. Port St. Lucie Blvd., • Port St. Lucie, Florida 34984 • 772-878-1952 • Fax: 772-878-1709
Member AICPA	Member AICPA Division for CPA Firms	Member FICPA Private Company Practice Section
WWW.DMHBCPA.NET

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant 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
This report is intended 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.

DiBartolomeo, McBee, Hartley & Barnes, P.A. Fort Pierce, Florida
May 7, 2026

- 29 -

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
Lawson Dunes Community Development District City of Haines City, Florida
We have examined Lawson Dunes Community Development District, City of Haines City, 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 Lawson Dunes Community Development District, City of Haines City, Florida and is not intended to be and should not be used by anyone other than these specified parties.

DiBartolomeo, McBee Hartley & Barnes, P.A. Fort Pierce, Florida
May 7, 2026

Management Letter

To the Board of Supervisors
Lawson Dunes Community Development District City of Haines City, Florida

Report on the Financial Statements
We have audited the financial statements of the Lawson Dunes Community Development District (“District”) as of and for the fiscal year ended September 30, 2025, and have issued our report thereon dated May 7, 2026.
Auditors’ 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 Auditor General.
Other Reporting Requirements
We have issued our Independent Auditors' Report on Internal Control over Financial Reporting and Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards and Independent Accountants' 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 report, which are dated May 7, 2026, should be considered in conjunction with this management letter.
Prior Audit Findings
Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. There were no findings or recommendations made in the preceding annual audit report.
Official Title and Legal Authority
Section 10.554(1)(i)4., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in this management letter, unless disclosed in the notes to the financial statements. The information required is disclosed in the notes to the financial statements.

Financial Condition and Management
Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether or not the District has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific condition(s) met. In connection with our audit, we determined that the District did not meet any of the conditions described in Section 218.503(1), Florida Statutes.
Pursuant to Sections 10.554(1)(i)5.b. and 10.556(8), Rules of the Auditor General, we applied financial condition assessment procedures for the District. It is management’s responsibility to monitor the District’s 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.
Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations.
Property Assessed Clean Energy (PACE) Programs
As required by Section 10.554(1)(i)6.a., Rules of the Auditor General, the District did not authorize a PACE program pursuant to Section 163.081 or Section 163.082, Florida Statutes, did not operate within the District’s geographical boundaries during the fiscal year under audit.
Specific Information
As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)6, Rules of the Auditor General, the Lawson Dunes Community Development District reported:
The total number of district employees compensated in the last pay period of the District’s fiscal year as 3.
The total number of independent contractors to whom nonemployee compensation was paid in the last month of the District’s fiscal year as 9.
All compensation earned by or awarded to employees, whether paid or accrued, regardless of contingency as $3,200.
All compensation earned by or awarded to nonemployee independent contractors, whether paid or accrued, regardless of contingency as $412,352.
The District does not have any construction projects with a total cost of at least
$65,000 that are scheduled to begin on or after October 1 of the fiscal year being reported.
The District did not amend its final adopted budget under Section 189.016(6), Florida Statutes.

As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)7, Rules of the Auditor General, the Lawson Dunes Community Development District reported:
The rate or rates of non-ad valorem special assessments imposed by the District as
$1,306 to $1,774.
The total amount of special assessments collected by or on behalf of the District as
$1,123,987.
The total amount of outstanding bonds issued by the District as $9,305,000.
Additional Matters
Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate 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. In connection with our audit, we did not have any such findings.
Purpose of this Letter
Our management letter is intended solely for the information and use of Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, the Board of Supervisors, and applicable management, and is not intended to be and should not be used by anyone other than these specified parties.

DiBartolomeo, McBee, Hartley & Barnes, P.A. Fort Pierce, Florida
May 7, 2026

Section VIII

Section C

June 25, 2026

Lawson Dunes CDD
Field Management Report

Completed Items

Replacement battery for the pool handicap lift was
installed. Handicap lift is operating properly currently.
Mini split AC unit in the guard station was repaired. There was a burnt high voltage fuse.
Trash has been pricked up around the amenity.
Pool deck shower pull chain was installed.
Contracted Services
The landscaping vendor continues to maintain the District’s landscaping and dry pond adjacent to the
Amenity in satisfactory condition. No issues are being reported currently.

The aquatics vendor continues to treat the weed growth in the ponds per the contract. No issues reported.
The District’s cleaning vendor continues to provide quality cleaning services. No issues to report.
Pool vendor continues to keep the pool in satisfactory condition per the contract.
In Progress

Sulfur smell coming from the men’s restroom faucets is being investigated. Plumber scheduled.
Air vents to the restrooms are scheduled to be installed. This will make the doors easier to open.
Plantings at the entry and dead Foxtail Palm removal will be scheduled for in July.
Dead Oak Trees at the dog park and adjacent common area will be removed.
Replacing missing street sign on Sand Pine Ln.

Matt Fisher Field Manager | mfisher@gmscfl.com | 863-956-6207	1 | P a g e

Section 1

MyFenceCo LLC	
0	

Customer:	
Lawson Dunes CDD attention Matt Fisher	
mfisher@gmscfl.com	
5515 Taverna Loop	
Winter Haven, FL, 33884	
(863) 578-5977	

Special Notes and Conditions	
1. MyFenceCo to furnish and install all materials listed above.	
2. Soil from post holes will be spread on site along fence line.	
3. Permit Fee ( if needed ) will be $100 additional to quoted price	
4. 3.25% processing fee will be added if paid with Credit Card	

Quote/Project Description	

Supply and install 50ft of 6ft high full privacy almond vinyl fencing	

Description	Line Total	
		
1. Scope of Work - Furnish Materials and Install		
2. Limited Lifetime Warranty on materials with 1 year workmanship warranty	$2,250.00	

		

		

		

		

Date	May 20, 2026	
Valid Until	June 3, 2026	
Quote #		
PO #		

Total	$	2,250.00	

Please confirm your acceptance of this quote by signing this document

Quote

Signature

Print Name

Date

Thank you for your business!

Should you have any inquiries concerning this quote, please contact Mo Zaban on 863-288-0548	
PO BOX 2307, Lakeland, FL, 33806	
Tel: 863-288-0898 Fax: 866-797-5915 E-mail: customerservice@myfenceco.com Web: www.myfenceco.com	

Section 2

Headquarters
200 South F Street

(863) 422-5207
www.princeandsonsinc.com

Haines City, Florida 33844

Tampa
9513 US 92 East
Tampa, Florida 33610

Orlando
14645 Boggy Creek Rd Orlando, Florida 32824

Valued Customer,

Our family-owned company at Prince & Sons thanks you for the business in servicing your property’s landscaping. We are unable to continue to absorb excessive increase in the cost of fuel to our company. We do everything we can to conserve fuel and buy in bulk to keep our prices down however the increases to gas and diesel have resulted in a direct 3% increase to our hard costs that we need to pass along to our customers. We hope this is not a long-term problem so we want to have in place a clear invoicing process that can be tracked. Effective immediately we are sending a separate 3% fuel charge invoice to help offset this expense. The below increase will be invoiced:
Average gas price of >=$4/gallon we will have a 3% increase Average gas price of $3.50-$3.99/gallon we will have a 2% increase Average gas price <$3.49/gallon the fuel service charge will end

We thank you for your understanding with this. Please do not hesitate to contact your manager if you have any questions.

Warmest Regards,

Lucas Dean Martin Vice President

Phone: 863-422-5207 Office

Section D

Section 1

Lawson Dunes
Community Development District

Summary of Check Register

April 11, 2026 to June 11, 2026

Bank	Date	Check No.'s	Amount	

General Fund	

4/14/26	

392-394	$	

1,957.50	
	4/17/26	395	$	13,770.64	
	4/21/26	396-399	$	6,927.00	
	5/5/26	400-404	$	10,957.10	
	5/12/26	405-406	$	7,709.51	
	5/13/26	407	$	44,173.70	
	5/19/26	408-409	$	1,167.00	
	5/26/26	410-414	$	10,261.22	
	6/2/26	415-416	$	3,559.10	
	6/10/26	417-419	$	6,540.46	
		$	107,023.23	
General Fund Auto Pays	
5/11/26 - 6/8/26	
80048 - 80063	$	
17,733.22	
		$	17,733.22	
	April Supervisors			
	Emily J. Hazelrig	50020	$	184.70	
	Lindsay E. Roden	50021	$	150.00	
	Bobbie J. Shockley	50022	$	150.00	
	Jessica M. Spencer	50023	$	184.70	
		$	669.40	
		Total Amount $	125,425.85	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/18/26	PAGE	1
*** CHECK DATES 04/11/2026 - 06/11/2026 ***	LAWSON DUNES GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/14/26 00042	3/24/26 17538	202603 330-57200-48201	*	1,060.00
CLEANING SVCS MAR26
CLEAN STAR SERVICES OF CENTRAL FL	1,060.00 000392
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/14/26 00007	4/11/26 14757	202603 310-51300-31500	*	368.00
GENERAL COUNSEL MAR26
KILINSKI VAN WYK	PLLC	368.00 000393
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/14/26 00052	4/07/26 9078585	202604 310-51300-42000	*	529.50
POSTAGE SERVICES APR26
TRIPLE HERITAGE LLC	529.50 000394
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/17/26 00024	4/16/26 04162026 202604 300-20700-10000	*	13,770.64
ASSESS TRANSFER S2022
LAWSON DUNES CDD C/O US BANK	13,770.64 000395
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/21/26 00043	4/15/26 1139	202604 330-57200-34500	*	120.00
VIDEO MONITORING SVCS
CURRENT DEMANDS ELECTRICAL &	120.00 000396
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/21/26 00018	4/16/26 22485806 202603 310-51300-31100	*	62.50
ENGINEER SVCS MAR26
DEWBERRY ENGINEERS INC.	62.50 000397

4/21/26 00001	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
181	202604 320-53800-12000	*	1,287.50
FIELD MANAGEMENT APR26
182	202604 310-51300-34000	*	3,647.92
MANAGEMENT FEES APR26
182	202604 310-51300-35200	*	108.17
WEBSITE ADMIN APR26
182	202604 310-51300-35100	*	162.25
INFORMATION TECH APR26
182	202604 310-51300-31300	*	477.67
DISSEM AGENT SVCS APR26
182	202604 330-57200-48300	*	833.33
AMENITY ACCESS APR26
182	202604 310-51300-51000	*	2.01
OFFICE SUPPLIES APR26
4/01/26 182	202604 310-51300-42000	*	49.78
POSTAGE APR26
4/01/26 182	202604 310-51300-42500	*	4.05
COPIES APR26
GOVERNMENTAL MANAGEMENT SERVICES-CF	6,572.68 000398
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/21/26 00027	4/17/26 23479	202604 320-53800-47300	*	171.82
RPR LATERAL LINE AT POOL
PRINCE & SONS, INC.	171.82 000399
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
LDCD LAWSON DUNES	CWRIGHT

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/18/26	PAGE	2
*** CHECK DATES 04/11/2026 - 06/11/2026 ***	LAWSON DUNES GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
5/05/26 00034	4/29/26 21686	202604 320-53800-47000	*	150.00
POND MAINTENANCE APR26
AQUATIC WEED MANAGEMENT	150.00 000400
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/26 00031	5/05/26 05052026 202605 300-15500-10000	*	3,429.10
PYGRND/EQUIP LEASE JUN26
BOWPROP I, LLC	3,429.10 000401
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/26 00045	4/07/26 70292564 202604 330-57200-48100	*	130.00
PEST CONTROL APR26
MASSEY SERVICES, INC.	130.00 000402
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/26 00027	5/01/26 23781	202605 320-53800-46200	*	5,448.00
LANDSCAPE MAINT MAY26
PRINCE & SONS, INC.	5,448.00 000403
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/26 00049	5/01/26 31579	202605 330-57200-48500	*	1,800.00
POOL MAINTENANCE MAY26
MCDONNELL CORPORATION	1,800.00 000404
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/26 00042	4/28/26 17803	202604 330-57200-48201	*	1,100.00
CLEANING SVCS APR26
CLEAN STAR SERVICES OF CENTRAL FL	1,100.00 000405

5/12/26 00001	5/01/26	
	5/01/26	
	5/01/26	
	5/01/26	
	5/01/26	
	5/01/26	
	5/01/26	
	5/01/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
188	202605 320-53800-12000	*	1,287.50
FIELD MANAGEMENT MAY26
189	202605 310-51300-34000	*	3,647.92
MANAGEMENT FEES MAY26
189	202605 310-51300-35200	*	108.17
WEBSITE ADMIN MAY26
189	202605 310-51300-35100	*	162.25
INFORMATION TECH MAY26
189	202605 310-51300-31300	*	477.67
DISSEM AGENT SVCS MAY26
189	202605 330-57200-48300	*	833.33
AMENITY ACCESS MAY26
189	202605 310-51300-51000	*	4.42
OFFICE SUPPLIES MAY26
189	202605 310-51300-42000	*	88.25
POSTAGE MAY26
GOVERNMENTAL MANAGEMENT SERVICES-CF	6,609.51 000406
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/13/26 00024	5/13/26 05132026 202605 300-20700-10000	*	44,173.70
ASSESS TRANSFER S2022
LAWSON DUNES CDD C/O US BANK	44,173.70 000407
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
LDCD LAWSON DUNES	CWRIGHT

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/18/26	PAGE	3
*** CHECK DATES 04/11/2026 - 06/11/2026 ***	LAWSON DUNES GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
5/19/26 00018	5/18/26 22490347 202604 310-51300-31100	*	125.00
ENGINEER SVCS APR26
DEWBERRY ENGINEERS INC.	125.00 000408
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/19/26 00007	5/15/26 14938	202604 310-51300-31500	*	1,042.00
GENERAL COUNSEL APR26
KILINSKI VAN WYK	PLLC	1,042.00 000409
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/26 00043	5/18/26 1151	202605 330-57200-34500	*	120.00
VIDEO VERIFICATION MAY26
CURRENT DEMANDS ELECTRICAL &	120.00 000410
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/26 00021	5/12/26 90118879 202605 310-51300-32300	*	3,225.00
AUDIT SVC-FY2025
DIBARTOLOMEO,MCBEE,HARTLEY & BARNES	3,225.00 000411
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/26 00053	5/26/26 53-BID-8 202605 320-53800-49000	*	280.00
POOL PERMIT FY2026
FLORIDA DEPARTMENT OF HEALTH	280.00 000412

5/26/26 00001	2/28/26	
	2/28/26	
	2/28/26	
	3/31/26	
	3/31/26	
	3/31/26	
	3/31/26	
	4/30/26	
	4/30/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
178	202602 330-57200-49000	*	740.51
AMENITY SIGN INSTALLATION
179	202602 320-53800-48000	*	537.44
ENTR MEDIAN MAINTENANCE
180	202602 320-53800-48000	*	275.00
PLAYGROUND MAINTENANCE
184	202603 330-57200-49000	*	653.92
INSTALL AMENITY PK SIGN
185	202603 330-57200-48000	*	707.77
WOMANS BATHROOM MAINT
186	202603 330-57200-48000	*	220.00
RMV DIRT FROM ROAD/CURB
187	202603 330-57200-49000	*	349.19
ADD CONCRETE FOOTERS
190	202604 320-53800-49000	*	860.50
INSTALL OVERNIGHT SIGNS
191	202604 320-53800-48000	*	561.89
FENCE REPAIRS
4/30/26 192	202604 330-57200-48000	*	440.00
TRASH PICK-UP/FIX GATE
4/30/26 193	202604 320-53800-48000	*	330.00
PLAYGROUND MAINTENANCE
4/30/26 194	202604 320-53800-48000	*	330.00
POND MAINTENANCE APR26
GOVERNMENTAL MANAGEMENT SERVICES-CF	6,006.22 000413
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
LDCD LAWSON DUNES	CWRIGHT

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/18/26	PAGE	4
*** CHECK DATES 04/11/2026 - 06/11/2026 ***	LAWSON DUNES GENERAL FUND

CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS		AMOUNT	....CHECK..... AMOUNT	#	
5/26/26 00049	5/05/26 31863	202605 330-57200-49000	*
MCDONNELL CORPORATION		630.00	
630.00 000414	
- - - - - - - - 6/02/26 00031	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/02/26 06022026 202606 300-15500-10000	*
BOWPROP I, LLC	- - - -	- - - - - -	- - - - - - - -

3,429.10 000415	
- - - - - - - - 6/02/26 00045	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/16/26 70727806 202605 330-57200-48100	*
MASSEY SERVICES, INC.	- - - -	- - - - - -	- - - - - - - -

130.00 000416	
- - - - - - - - 6/10/26 00034	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/28/26 21844	202605 320-53800-47000	*
AQUATIC WEED MANAGEMENT	- - - -	- - - - - -	- - - - - - - -

150.00 000417	
- - - - - - - - 6/10/26 00042	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/27/26 18053	202605 330-57200-48201	*
CLEAN STAR SERVICES OF CENTRAL FL	- - - -	- - - - - -	- - - - - - - -

1,070.00 000418	
- - - - - - - - 6/10/26 00024	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/08/26 06082026 202606 300-20700-10000	*
LAWSON DUNES CDD C/O US BANK	- - - -	- - - - - -	- - - - - - - -

5,320.46 000419	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - -	- - - - - -	- - - - - - - -	
	TOTAL FOR BANK A		107,023.23		

BANK A GENERAL FUND

POOL SIGN/RPLC LIFE ROPE

PYGRND/EQUIP LEASE JUL26

3,429.10

PEST CONTROL MAY26

130.00

POND MAINTENANCE MAY26

150.00

CLEANING SVCS MAY26

1,070.00

ASSESS TRASNFER S2022

5,320.46

LDCD LAWSON DUNES	CWRIGHT

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/18/26	PAGE	5
*** CHECK DATES 04/11/2026 - 06/11/2026 ***	LAWSON DUNES GENERAL FUND
BANK Z GENERAL FUND AUTOPAY
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
5/11/26 00047	4/14/26 1795-03. 202603 320-53800-43100	*	1,538.73
0 JOHNSON AVE MAR26

-	-	-	-	-	-	-	-	-	-	

-	
-	
-	
-	
-	
-	
-	
-	
-	
-	

-	
-	
-	
-	
-	
-	
-	
-	
-	
-	

- - - - - - - -	
-	
-	

- - - - - - - -	
-	
-	

- - - - - - - -	
-	
-	

- - - - - - - -	
-	
-	

- - - - - - - -	
-	
-	

- - - - - - - -	
-	
-	

- - - - - - - -	
-	
-	

- - - - - - - -	
-	
-	

- - - - - - - -	
-	
-	

DUKE ENERGY	1,538.73 080048
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
5/11/26 00047	4/15/26 1751-03. 202603 320-53800-43000	*	715.22
1061 FORESHORE LN MAR26
DUKE ENERGY	715.22 080049
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
5/11/26 00047	4/16/26 2728-03. 202603 320-53800-43000	*	22.59
610 SAND PINE MAR26
DUKE ENERGY	22.59 080050
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
5/26/26 00046	4/30/26 3459-04. 202604 320-53800-43200	*	174.04
908 SAND SEA APR26
CITY OF HAINES CITY	174.04 080051
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
5/26/26 00046	4/30/26 3460-04. 202604 320-53800-43200	*	42.64
285 LAWSON AVE APR26
CITY OF HAINES CITY	42.64 080052
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
5/26/26 00046	4/30/26 3461-04. 202604 320-53800-43200	*	377.70
610 SAND PINE LN APR26
CITY OF HAINES CITY	377.70 080053
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
5/26/26 00046	4/30/26 3463-04. 202604 320-53800-43200	*	215.61
100 WHARF AVE APR26
CITY OF HAINES CITY	215.61 080054
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
5/26/26 00046	4/30/26 7463-04. 202604 320-53800-43200	*	7,585.83
1061 FORESHORE LN APR26

- - - - - - -	

- - - - - - -	

- - - - - - -	

- - - - - - -	

-	
-	
-	
-	
-	
-	
-	

CITY OF HAINES CITY	7,585.83 080055
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	- - - - - - - - - - - -
6/08/26 00046	5/29/26 3459-05. 202605 320-53800-43200	*	136.84
908 SAND SEA PL MAY26
CITY OF HAINES CITY	136.84 080056
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	- - - - - - - - - - - -
6/08/26 00046	5/29/26 3460-05. 202605 320-53800-43200	*	40.45
285 LAWSON AVE MAY26
CITY OF HAINES CITY	40.45 080057
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	- - - - - - - - - - - -
6/08/26 00046	5/29/26 3461-05. 202605 320-53800-43200	*	270.31
610 SAND PINE LN MAY26
CITY OF HAINES CITY	270.31 080058
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	- - - - - - - - - - - -
6/08/26 00046	5/29/26 3463-05. 202605 320-53800-43200	*	198.11
100 WHARF AVE MAY26
CITY OF HAINES CITY	198.11 080059

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-
LDCD LAWSON DUNES	CWRIGHT

- - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/18/26	PAGE	6
*** CHECK DATES 04/11/2026 - 06/11/2026 ***	LAWSON DUNES GENERAL FUND

CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS		STATUS		AMOUNT	....CHECK..... AMOUNT	#	
6/08/26 00046	5/29/26 7463-05. 202605 320-53800-43200
CITY OF HAINES CITY		*		4,226.32	
4,226.32 080060	
- - - - - - - - 6/08/26 00047	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/13/26 1795-04. 202604 320-53800-43100
DUKE ENERGY	- - - - -	- - - -
*	- - - - -	- - - - -	- - - - - - - -

1,538.73 080061	
- - - - - - - - 6/08/26 00047	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/26 1751-04. 202604 320-53800-43000
DUKE ENERGY	- - - - -	- - - -
*	- - - - -	- - - - -	- - - - - - - -

629.32 080062	
- - - - - - - - 6/08/26 00047	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/26 2728-04. 202604 320-53800-43000
DUKE ENERGY	- - - - -	- - - -
*	- - - - -	- - - - -	- - - - - - - -

20.78 080063	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - -	- - - -	- - - - -	- - - - -	- - - - - - - -	

BANK Z GENERAL FUND AUTOPAY

1061 FORESHORE LN MAY26

0 JOHNSON AVE E APR26

1,538.73

1061 FORESHORE LN APR26

629.32

610 PINE SAND LN APR26

20.78

TOTAL FOR BANK Z	17,733.22
TOTAL FOR REGISTER	124,756.45

LDCD LAWSON DUNES	CWRIGHT

Section 2

Lawson Dunes
Community Development District

Unaudited Financial Reporting
May 31, 2026

Table of Contents

1		Balance Sheet	

2-3	
	General Fund	

4	
	Debt Service Fund Series 2022	

5	
	Capital Project Fund Series 2022	

6-7	
	Month to Month	

8	
	Long Term Debt Report	

9	
	Assessment Receipt Schedule	

Combined Balance Sheet May 31, 2026

General
Fund

Debt Service
Fund

Capital Project	Total
Fund	Governmental Funds

Assets:
Cash:
Operating Account	

$	106,508	

$	

-	

$	

-	

$	106,508	
State Board of Administration
Investments:	$	440,364	$	-	$	-	$	440,364	
Series 2022 Reserve	
$	
-	$	317,466	
$	
-	$	317,466	
Revenue	$	-	$	416,857	$	-	$	416,857	
Prepayment	$	-	$	162	$	-	$	162	
Construction	$	-	$	-	$	3	$	3	
Due from General Fund	$	-	$	5,320	$	-	$	5,320	
Prepaid Expenses	$	3,429	$	-	$	-	$	3,429	
Total Assets	$	550,301	$	739,805	$	3	$	1,290,108	
Liabilities:
Accounts Payable	

$	14,247	

$	

-	$	-	$	14,247	
Retainage Payable	$	-	$	-	$	4,403	$	4,403	
Due to Debt Service	$	5,320	$	-	$	-	$	5,320	
Total Liabilites	$	19,568	$	-	$	4,403	$	23,971	

Fund Balance:
Nonspendable:
Deposits and Prepaid Items	

$	3,429	

$	

-	$	-	$	3,429	
Restricted For:	
Capital Projects - Series 2022	$	-	$	-	$	(4,400)  $	(4,400)	
Debt Service - Series 2022	$	-	$	739,805	$	-	$	739,805	
Unassigned	$	527,304	$	-	$	-	$	527,304	
Total Fund Balances	$	530,733	$	739,805	$	(4,400)	$	1,266,138	
									
Total Liabilities & Fund Balance	$	550,301	$	739,805	$	3	$	1,290,108	

Adopted	Prorated Budget	Actual	
Budget	Thru 05/31/26	Thru 05/31/26	Variance	

Revenues:		
Assessments - On Roll	$	468,883	$	468,883	$	463,609	$	(5,274)	
Interest	$	-	$	-	$	9,678	$	9,678	
Miscellaneous Income	$	-	$	-	$	271	$	271	
Total Revenues	$	468,883	$	468,883	$	473,558	$	4,675	

Expenditures:					
General & Administrative:
Supervisor Fees	

$	12,000	

$	8,000	

$	2,400	

$	5,600	
FICA Expenses	$	918	$	612	$	184	$	428	
Engineering	$	10,000	$	6,667	$	738	$	5,929	
Attorney	$	20,000	$	13,333	$	4,858	$	8,475	
Annual Audit	$	3,500	$	-	$	-	$	-	
Assessment Administration	$	5,250	$	5,250	$	5,250	$	-	
Arbitrage	$	450	$	-	$	-	$	-	
Dissemination	$	5,732	$	3,821	$	3,821	$	(0)	
Trustee Fees	$	4,455	$	4,455	$	5,913	$	(1,458)	
Management Fees	$	43,775	$	29,183	$	29,183	$	-	
Information Technology	$	1,947	$	1,298	$	1,298	$	(0)	
Website Maintenance	$	1,298	$	865	$	865	$	(0)	
Postage & Delivery	$	500	$	333	$	794	$	(461)	
Insurance	$	7,610	$	7,610	$	6,002	$	1,608	
Copies	$	350	$	233	$	4	$	229	
Legal Advertising	$	2,500	$	1,667	$	2,093	$	(427)	
Other Current Charges	$	2,000	$	1,333	$	371	$	962	
Office Supplies	$	-	$	-	$	15	$	(15)	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Subtotal General & Administrative Expenditures	$	122,459	$	84,836	$	63,964	$	20,872	

Adopted	Prorated Budget	Actual	
Budget	Thru 05/31/26	Thru 05/31/26	Variance	

Operations & Maintenance		
Field Expenditures		
Property Insurance	$	12,500	$	12,500	$	10,168	$	2,332	
Field Management	$	15,450	$	10,300	$	10,300	$	-	
Landscape Maintenance	$	58,000	$	38,667	$	37,544	$	1,123	
Landscape Replacement	$	15,000	$	10,000	$	9,220	$	780	
Irrigation Repairs	$	8,000	$	5,333	$	946	$	4,387	
Pond Maintenance	$	1,800	$	1,200	$	1,200	$	-	
Streetlights	$	30,000	$	20,000	$	15,708	$	4,292	
Electric	$	19,560	$	13,040	$	3,794	$	9,246	
Water & Sewer	$	56,000	$	37,333	$	29,681	$	7,653	
General Repairs & Maintenance	$	10,000	$	6,667	$	2,614	$	4,052	
Field Contingency	$	12,500	$	8,333	$	11,996	$	(3,663)	
Subtotal Field Expenditures	$	238,810	$	163,373	$	133,172	$	30,201	

Amenity Expenditures					
Amenity - Electric	$	14,400	$	9,600	$	-	$	9,600	
Amenity - Water	$	6,000	$	4,000	$	3,104	$	896	
Internet	$	1,000	$	667	$	-	$	667	
Playground Lease	$	41,150	$	27,433	$	27,433	$	1	
Pest Control	$	1,560	$	1,040	$	1,040	$	-	
Janitorial Service	$	14,400	$	9,600	$	7,045	$	2,555	
Security Service	$	22,000	$	14,667	$	4,281	$	10,386	
Holiday Lighting	$	7,500	$	7,500	$	7,500	$	-	
Pool Maintenance	$	21,600	$	14,400	$	12,600	$	1,800	
Amenity Access Management	$	10,000	$	6,667	$	6,667	$	0	
Amenity Repairs & Maintenance	$	7,500	$	5,000	$	1,368	$	3,632	
Amenity Contingency	$	10,000	$	6,667	$	3,084	$	3,583	
Subtotal Amenity Expenditures	$	157,110	$	107,240	$	74,120	$	33,120	
					
Total Operations & Maintenance	$	395,920	$	270,613	$	207,292	$	63,321	
					
Total Expenditures	$	518,379	$	355,450	$	271,257	$	84,193	
					
Excess (Deficiency) of Revenues over Expenditures	$	(49,496)		$	202,301		
					
Fund Balance - Beginning	$	49,496		$	328,432		
					
Fund Balance - Ending	$	-		$	530,733		

Revenues:					
Assessments - On Roll	$	636,900	$	636,900	$	629,741	$	(7,159)	
Interest	$	13,199	$	13,199	$	17,775	$	4,576	
Total Revenues	$	650,099	$	650,099	$	647,516	$	(2,584)	

Expenditures:					
General & Administrative:					
Interest - 11/1	$	233,356	$	233,356	$	233,356	$	-	
Principal - 5/1	$	170,000	$	170,000	$	170,000	$	-	
Interest - 5/1	$	233,356	$	233,356	$	233,356	$	-	
Total Expenditures	$	636,713	$	636,713	$	636,713	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	13,387		$	10,803		
					
Fund Balance - Beginning	$	408,085		$	729,002		
					
Fund Balance - Ending	$	421,471		$	739,805		

Revenues:		
Developer Contribution	$	-	$	-	$	333,232	$	333,232	
Interest	$	-	$	-	$	123	$	123	
Total Revenues	$	-	$	-	$	333,355	$	333,355	

Expenditures:					
Capital Outlay	$	-	$	-	$	335,435	$	(335,435)	
Total Expenditures	$	-	$	-	$	335,435	$	(335,435)	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	(2,080)		
					
Fund Balance - Beginning	$	-	$	(2,320)		
					
Fund Balance - Ending	$	-	$	(4,400)		

	Oct		Nov		Dec		Jan		Feb		March		April		May	June	July	Aug	Sept		Total	

Revenues:																						
Assessments - On Roll	$	-	$	16,261	$	387,593	$	4,400	$	8,781	$	10,138	$	32,520	$	3,917	$	-	$	-	$	-	$	-	$	463,609	
Interest	$	884	$	790	$	728	$	1,231	$	1,243	$	1,467	$	1,659	$	1,675	$	-	$	-	$	-	$	-	$	9,678	
Miscellaneous Income	$	-	$	-	$	-	$	-	$	271	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	271	
Total Revenues	$	884	$	17,051	$	388,321	$	5,630	$	10,295	$	11,605	$	34,179	$	5,592	$	-	$	-	$	-	$	-	$	473,558	

Expenditures:																						
General & Administrative:
Supervisor Fees	$	

600	

$	

-	

$	

1,000	

$	

-	

$	

-	

$	

-	

$	

800	

$	

-	

$	-	

$	-	

$	-	

$	-	

$	

2,400	
FICA Expenses	$	46	$	-	$	77	$	-	$	-	$	-	$	61	$	-	$	-	$	-	$	-	$	-	$	184	
Engineering	$	425	$	-	$	125	$	-	$	-	$	63	$	125	$	-	$	-	$	-	$	-	$	-	$	738	
Attorney	$	1,545	$	137	$	1,370	$	271	$	126	$	368	$	1,042	$	-	$	-	$	-	$	-	$	-	$	4,858	
Annual Audit	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Assessment Administration	$	5,250	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	5,250	
Arbitrage	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Dissemination	$	478	$	478	$	478	$	478	$	478	$	478	$	478	$	478	$	-	$	-	$	-	$	-	$	3,821	
Trustee Fees	$	2,688	$	-	$	-	$	-	$	-	$	-	$	-	$	3,225	$	-	$	-	$	-	$	-	$	5,913	
Management Fees	$	3,648	$	3,648	$	3,648	$	3,648	$	3,648	$	3,648	$	3,648	$	3,648	$	-	$	-	$	-	$	-	$	29,183	
Information Technology	$	162	$	162	$	162	$	162	$	162	$	162	$	162	$	162	$	-	$	-	$	-	$	-	$	1,298	
Website Maintenance	$	108	$	108	$	108	$	108	$	108	$	108	$	108	$	108	$	-	$	-	$	-	$	-	$	865	
Postage & Delivery	$	49	$	22	$	4	$	13	$	22	$	17	$	579	$	88	$	-	$	-	$	-	$	-	$	794	
Insurance	$	5,898	$	104	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	6,002	
Copies	$	-	$	-	$	-	$	-	$	-	$	-	$	4	$	-	$	-	$	-	$	-	$	-	$	4	
Legal Advertising	$	-	$	1,744	$	-	$	350	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	2,093	
Other Current Charges	$	34	$	50	$	63	$	47	$	42	$	42	$	42	$	50	$	-	$	-	$	-	$	-	$	371	
Office Supplies	$	0	$	3	$	0	$	3	$	1	$	1	$	2	$	4	$	-	$	-	$	-	$	-	$	15	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	175	
Subtotal General & Administrative Expenditures  $	21,106	$	6,456	$	7,035	$	5,080	$	4,586	$	4,886	$	7,052	$	7,763	$	-	$	-	$	-	$	-	$	63,964	

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total

Operations & Maintenance		
Field Expenditures		
Property Insurance	$	10,168	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	10,168	
Field Management	$	1,288	$	1,288	$	1,288	$	1,288	$	1,288	$	1,288	$	1,288	$	1,288	$	-  $	-  $	-  $	-  $	10,300	
Landscape Maintenance	$	3,938	$	3,938	$	3,938	$	3,938	$	5,448	$	5,448	$	5,448	$	5,448	$	-  $	-  $	-  $	-  $	37,544	
Landscape Replacement	$	2,170	$	-	$	1,000	$	-	$	6,050	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	9,220	
Pond Maintenance	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	-  $	-  $	-  $	-  $	1,200	
Irrigation Repairs	$	669	$	-	$	105	$	-	$	-	$	-	$	172	$	-	$	-  $	-  $	-  $	-  $	946	
Streetlights	$	3,229	$	3,054	$	1,737	$	1,539	$	1,539	$	1,539	$	1,539	$	1,534	$	-  $	-  $	-  $	-  $	15,708	
Electric	$	72	$	20	$	361	$	684	$	672	$	738	$	650	$	596	$	-  $	-  $	-  $	-  $	3,794	
Water & Sewer	$	927	$	894	$	1,315	$	951	$	6,237	$	6,088	$	8,396	$	4,872	$	-  $	-  $	-  $	-  $	29,681	
General Repairs & Maintenance	$	-	$	-	$	580	$	-	$	812	$	-	$	1,222	$	-	$	-  $	-  $	-  $	-  $	2,614	
Field Contingency	$	-	$	9,756	$	1,100	$	-	$	-	$	-	$	861	$	280	$	-  $	-  $	-  $	-  $	11,996	
Capital Outlay	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-	
Subtotal Field Expenditures	$	22,611	$	19,100	$	11,574	$	8,549	$	22,195	$	15,251	$	19,724	$	14,168	$	-  $	-  $	-  $	-  $  133,172	

Amenity Expenditures										
Amenity - Electric	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-	
Amenity - Water	$	-	$	-	$	-	$	3,104	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	3,104	
Internet	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-	
Playground Lease	$	3,429	$	3,429	$	3,429	$	3,429	$	3,429	$	3,429	$	3,429	$	3,429	$	-  $	-  $	-  $	-  $	27,433	
Pest Control	$	130	$	130	$	130	$	130	$	130	$	130	$	130	$	130	$	-  $	-  $	-  $	-  $	1,040	
Janitorial Service	$	405	$	370	$	870	$	1,080	$	1,090	$	1,060	$	1,100	$	1,070	$	-  $	-  $	-  $	-  $	7,045	
Security Service	$	-	$	-	$	-	$	-	$	-	$	335	$	1,973	$	1,973	$	-  $	-  $	-  $	-  $	4,281	
Holiday Lighting	$	-	$	7,500	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	7,500	
Pool Maintenance	$	-	$	1,800	$	1,800	$	1,800	$	1,800	$	1,800	$	1,800	$	1,800	$	-  $	-  $	-  $	-  $	12,600	
Amenity Access Management	$	833	$	833	$	833	$	833	$	833	$	833	$	833	$	833	$	-  $	-  $	-  $	-  $	6,667	
Amenity Repairs & Maintenance	$	-	$	-	$	-	$	-	$	-	$	928	$	440	$	-	$	-  $	-  $	-  $	-  $	1,368	
Amenity Contingency	$	-	$	7	$	580	$	-	$	864	$	1,003	$	-	$	630	$	-  $	-  $	-  $	-  $	3,084	
Subtotal Amenity Expenditures	$	4,797	$	14,069	$	7,642	$	10,376	$	8,146	$	9,518	$	9,705	$	9,865	$	-  $	-  $	-  $	-  $	74,120	
										
Total Operations & Maintenance	$	27,408	$	33,169	$	19,216	$	18,926	$	30,341	$	24,769	$	29,430	$	24,033	$	-  $	-  $	-  $	-  $  207,292	
										
Total Expenditures	$	48,514	$	39,625	$	26,251	$	24,006	$	34,927	$	29,655	$	36,481	$	31,797	$	-  $	-  $	-  $	-  $  271,257	
										
Excess Revenues (Expenditures)	$	(47,629)	$	(22,574)	$	362,070	$	(18,376)	$	(24,632)	$	(18,050)	$	(2,302)	$	(26,205)	$	-  $	-  $	-  $	-  $  202,301	
										
Net Change in Fund Balance	$	(47,629)	$	(22,574)	$	362,070	$	(18,376)	$	(24,632)	$	(18,050)	$	(2,302)	$	(26,205)	$	-	$	-	$	-	$	-	$  202,301	

Lawson Dunes
Community Development District Long Term Debt Summary

SERIES 2022, SPECIAL ASSESSMENT REVENUE BONDS

INTEREST RATES:	4.375%, 4.750%, 5.000%, 5.125% MATURITY DATE:		5/1/2052
OPTIONAL REDEMPTION DATE:	5/1/2032
RESERVE FUND DEFINITION	MAXIMUM ANNUAL DEBT SERVICE RESERVE FUND REQUIREMENT		$317,466
RESERVE FUND BALANCE	$317,466

BONDS OUTSTANDING - 06/16/22	$12,000,000
(LESS: PRINCIPAL PAYMENT - 05/01/23)	($185,000)
(LESS: PRINCIPAL - SPECIAL CALL - 08/01/23)	($1,385,000)
(LESS: PRINCIPAL - SPECIAL CALL - 11/01/23)	($295,000)
(LESS: PRINCIPAL - SPECIAL CALL - 2/01/24)	($510,000)
(LESS: PRINCIPAL PAYMENT - 05/01/24)	($155,000) (LESS: PRINCIPAL - SPECIAL CALL - 2/01/25)		($5,000) (LESS: PRINCIPAL PAYMENT - 05/01/25)	($160,000)
(LESS: PRINCIPAL PAYMENT - 05/01/26)	($170,000)	
CURRENT BONDS OUTSTANDING	$9,135,000	

LAWSON DUNES CDD
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2026

ON ROLL ASSESSMENTS

Gross Assessments	$ Net Assessments	$

504,173.90   $
468,881.73   $

684,841.20   $
636,902.32   $

1,189,015.10
1,105,784.04

42.40%	57.60%	100.00%
Date	Distribution	Gross Amount	Discount/Penalty	Commission	Interest	Net Receipts	General Fund	2022 Debt Service	Total	

11/10/25	
10/20-10/21/25	
$308.50	
($16.20)	
($5.85)	
$0.00	
$286.45	
$121.46	
$164.99	
$286.45	
11/10/25	10/20-10/21/25	$419.04	($21.99)	($7.94)	$0.00	$389.11	$164.99	$224.12	$389.11	
11/14/25	10/01-10/31/25	$1,306.15	($52.25)	($25.08)	$0.00	$1,228.82	$521.05	$707.77	$1,228.82	
11/14/25	10/01-10/31/25	$1,774.20	($70.96)	($34.06)	$0.00	$1,669.18	$707.78	$961.40	$1,669.18	
11/21/25	11/01-11/07/25	$6,530.75	($261.23)	($125.39)	$0.00	$6,144.13	$2,605.27	$3,538.86	$6,144.13	
11/21/25	11/01-11/07/25	$8,871.00	($354.80)	($170.32)	$0.00	$8,345.88	$3,538.87	$4,807.01	$8,345.88	
11/26/25	11/08-11/15/25	$9,143.05	($365.75)	($175.55)	$0.00	$8,601.75	$3,647.37	$4,954.38	$8,601.75	
11/26/25	11/08-11/15/25	$12,419.40	($496.77)	($238.45)	$0.00	$11,684.18	$4,954.40	$6,729.78	$11,684.18	
12/8/25	11/16-11/25/25	$31,347.60	($1,253.96)	($601.87)	$0.00	$29,491.77	$12,505.29	$16,986.48	$29,491.77	
12/8/25	11/16-11/25/25	$42,580.80	($1,703.12)	($817.55)	$0.00	$40,060.13	$16,986.56	$23,073.57	$40,060.13	
12/19/25	11/26-11/30/25	$504,550.37	($20,174.69)	($9,687.51)	$0.00	$474,688.17	$201,280.36	$273,407.81	$474,688.17	
12/19/25	11/26-11/30/25	$371,445.43	($14,853.62)	($7,131.84)	$0.00	$349,459.97	$148,180.28	$201,279.69	$349,459.97	
12/31/25	12/01-12/15/25	$12,419.40	($443.55)	($239.52)	$0.00	$11,736.33	$4,976.51	$6,759.82	$11,736.33	
12/31/25	12/01-12/15/25	$9,143.05	($326.57)	($176.33)	$0.00	$8,640.15	$3,663.65	$4,976.50	$8,640.15	
01/09/26	12/16-12/31/25	$12,419.40	($372.64)	($240.94)	$0.00	$11,805.82	$5,005.98	$6,799.84	$11,805.82	
01/09/26	12/16-12/31/25	$9,143.05	($274.32)	($177.37)	$0.00	$8,691.36	$3,685.37	$5,005.99	$8,691.36	
01/29/26	10/01-12/31/25	$0.00	$0.00	$0.00	$749.91	$749.91	$317.98	$431.93	$749.91	
01/29/26	10/01-12/31/25	$0.00	$0.00	$0.00	$1,018.64	$1,018.64	$431.93	$586.71	$1,018.64	
01/30/26	1% ADMIN FEE	($11,890.15)	$0.00	$0.00	$0.00	($11,890.15)	($5,041.74)	($6,848.41)	($11,890.15)	
02/12/26	1/1-1/31/26	$12,419.40	($248.38)	($243.42)	$0.00	$11,927.60	$5,057.62	$6,869.98	$11,927.60	
02/12/26	1/1-1/31/26	$9,143.05	($182.84)	($179.20)	$0.00	$8,781.01	$3,723.38	$5,057.63	$8,781.01	
03/12/26	2/01-2/28/26	$14,051.67	$0.00	($281.03)	$0.00	$13,770.64	$5,839.12	$7,931.52	$13,770.64	
03/12/26	2/01-2/28/26	$10,344.72	$0.00	($206.89)	$0.00	$10,137.83	$4,298.71	$5,839.12	$10,137.83	
04/17/26	03/01-03/31/26	$33,139.51	$0.00	($662.79)	$0.00	$32,476.72	$13,770.99	$18,705.73	$32,476.72	
04/17/26	03/01-03/31/26	$45,014.85	$0.00	($900.30)	$0.00	$44,114.55	$18,705.74	$25,408.81	$44,114.55	
04/30/26	01/01-01/31/26	$0.00	$0.00	$0.00	$12.09	$12.09	$5.13	$6.96	$12.09	
04/30/26	01/01-01/31/26	$0.00	$0.00	$0.00	$8.90	$8.90	$3.77	$5.13	$8.90	
04/30/26	02/01-03/31/26	$0.00	$0.00	$0.00	$34.63	$34.63	$14.68	$19.95	$34.63	
04/30/26	02/01-03/31/26	$0.00	$0.00	$0.00	$47.09	$47.09	$19.97	$27.12	$47.09	
05/13/26	04/01-04/30/26	$5,429.04	$0.00	($108.58)	$0.00	$5,320.46	$2,256.02	$3,064.44	$5,320.46	
05/13/26	04/01-04/30/26	$3,996.83	$0.00	($79.94)	$0.00	$3,916.89	$1,660.87	$2,256.02	$3,916.89	

99%
$12,434.03

Net Percent Collected
Balance Remaining to Collect

TOTAL	$	1,155,470.11  $	(41,473.64)  $	(22,517.72)  $	1,871.26  $	1,093,350.01  $	463,609.36  $	629,740.65  $	1,093,350.01