Portofino VistaCommunity Development District Adopted BudgetFY 2027 A picture containing text Description automatically generated 1 2-3 456 Assessment Schedule Narratives Table of Contents General Fund Debt Service Fund Series 2006 Series 2006 Amortization Schedule Description AFBdYuo2dp0gt2ee6td Ac7tu/a3l1s/ T2h6ru Pro2j eMctoendt hNsext Pro9je/c3t0e/d2 T6hru AFBYdu o2dp0gt2eet7d REVENUES: DSInpeteleicnrieqaslu tAe insnstce oMsmsameinetnetnsa -n Ocen ARsoslelssments $ 76,613 - - $ 78 9,,014408 - 1,00$0 - - $ 7 180,,014408 - $7 56,0,6010 -3 TOTAL REVENUES $ 76,613 $ 87,188 $ 1,000 $ 88,188 $ 81,613 EXPENDITURES: Administrative APTMADAITWEALPOORPDICCnneroraonrersnteitfuafsestfoiuhbgsplsnngnoenionusebepatcseiiittsruetrtparatnssteilare,miranmana e ggsihn e AlLratCSlnlsemegeeoetage igidu OuA yyce mcn&rt nF&eev&Mperei niuuaAee o nneer pnRL ctdtDGaeeBnpnrtgliylseeiis aotneei pitAtenaTebiny nnltssrFstdisae di eva eCeeAn&mtcireinheenhsgga raiSsaegnenlynur rnoLigcbstlieetoasrscbgaryitliiipottynions $ 3 35214111829 ,,,,,,,,,,, 60302481105513423153 0004010330020 2503007030707080440050000004500 $ 2 1 29 1 32 8 ,,,,,, 23 614 29 9 9 5 42 1 0008069449 4597 06020195530555 -- - - - - - - $$ 51 ,, 8 24 1 11 5 3431886 8 9 2 3031679973055 300 - -- - - - -- - $ 3 1 2 15 34 1 1 8 ,,,,,,,, 3404 64 2111 6 52 1 5 3014001633673 89 3703087006144760055 3500 - - - $ 3 21373811196 ,,,,,,,,,,, 4015565222086112151 3 0050000000 025230706 80370000220050500507 -- TOTAL ADMINISTRATIVE $ 73,073 $ 61,395 $ 9,105 $ 70,499 $ 78,073 Operations & Maintenance Field Expenditures Lake Maintenance $ 3,540 $ 2,860 $ 572 $ 3,432 $ 3,540 TOTAL FIELD EXPENDITURES $ 3,540 $ 2,860 $ 572 $ 3,432 $ 3,540 TOTAL EXPENDITURES $ 76,613 $ 64,255 $ 9,677 $ 73,931 $ 81,613 EXCESS REVENUES (EXPENDITURES) $ - $ 22,933 $ (8,677) $14,256 $ - Portofino Vista Community Development District Adopted Budget General Fund Page 1 Portofino Vista Community Development District Budget Narrative REVENUES Special Assessments -On Roll TheDistrictwilllevyaNon-AdValoremassessmentonallsoldandplattedparcelswithintheDistrictinordertopayforthe operating expenditures during the Fiscal Year. Interest The District earns interest on the monthly average collected balance for each of their investment accounts. Expenditures - Administrative Engineering TmhoenthDliys t r bicota'srd e nmgeineetienrgsw, irllevpierwov i dofe ignevnoeicreasl, e anngdin eoethrienrg sspeercviifciceasllyt o retqhueesDteisdt raiscst,igni.me.enattste.ndance and preparation for Attorney ToGuhotevleinrDenidms tiernin cEttaxlhrMiebcaietn i"vaAeg"se mofMe tnahntea SMgeeravmniacegenestm-,SoeAnucttc hAouFgnrloetrienimdgae,naLtnL.dC.ATdhmeinbiusdtrgaettievdeasmerovuincetsforasthepafirstcaolfyeaarMisabnaasgeedmoennttheAgcroenetmraecntetdwfeieths Annual Audit bTuhdegDeitsetdri catmisourenqt ufoirre tdheto ficsocnald yuecatra ins abnanseuda loanu cdoitnotrfaictstefdin faenecsi afrlormec othred spbreyvaionuIsn ydeeapre enndgeangteCmeretnifti epdluPsu abnltiiccAipcactoeudn itnincrgeFaisrem..The Assessment Administration fGinMaSncSiFa,l aLdLvCisporroyv siderevsicaesss.essment services for closing lot sales, assessment roll services withthelocalTaxCollectorand Dissemination Agent aTdhdeitDioisntarli crtepisorrteinqgu irreeqduibryemtheentsS efocur ruinty-raatnedd Eboxcnhda insgsueeCs.ommissiontocomplywithRule15(c)(2)-12(b)(5),whichrelatesto Trustee Fees The District bonds will be held and administered by a Trustee. This represents the trustee annual fee. Management Fees BBThooeaarrddD i mostfer ieSctuti’pnsegrsAv,tirtsoeorvrnisee w ya,nodwf ictlholenb t eDraicpsttrsroi,cvrtie dMviniaegnwaggoeefnrae.grarelelmegeanltssearnvdiceressotoluttihoensD,iastnrdicto,tih.ee.r,artetesneadracnhceaassnidgnperdepaasradtiiornecftoerdmboyntthhlye Arbitrage Rebate TinhdeepDeisntdriecntti saurdeiqtuinirge fdirtmo thoa pveerafonrman tnhuea claalrcbuiltartaigoensr.ebatecalculationontheDistrict’sBonds. TheDistrictwillcontractwithan Website Maintenance Ptoe rusCehfaupl tweerb2s0it1e4s- 2re2g,aLradwinsgo CfoFmloprildiaan,caell iDssiustersic. Ttshmis uwstebhsaivtee waiwlle bbes imteatinotparinoevdid beyd GeMtaSil-eSdF,i nLfLoCr manadti ounpdoantethde mCoDnDthalys.wellaslinks Property Appraiser Information Technology bTyh eGDovisetrrnicmtepnrotacle Mssaensaaglleomfeintst fSineravniccieasl –a cStoivuitthie Fs,loi.rei.daac,c LoLuCn.tspayable,financialstatements,etc.onamainframecomputerleased sCTwehqohiautmehlilpmOinimnsictscehselnuieootdlD,na epei,Csorbtossrutuifactongtnrtebyon,o taBeunbconedeads rplsadiarrmoiroeyigftsre,aCadadmonmmdmtiomnti,nhiissgetts.rh niTaooahtnsmievee eerbssuccaopodnssrgtotdessvta iifdndoaecdsruss rBoertorcsheasieadertdsDet oodoisfftp trCwrhiooceimtvtohiwmdweiitpnshteeshirraoisssnoloisensfertnsrisenuv clgic,ochesoft.pfosrtPr wohmepearses,ltr ehbtgsyeaau.sFlpeTlddpohe lroeisiendcDsr a,aiisp Sutdttrniaaioictttnuta ptroerepfisicm,reeoaa bdpccuehmersrssip npeirniasosgrttp,chreeaerclt.toiByvmoepapcaruodrtcseotesrfl Page 2 Portofino Vista Community Development District Budget Narrative Legal Advertising The District is required to advertise various notices for monthly Board meetings and other of general circulation. publichearingsinanewspaper Contingencies Supplies used in the preparation and binding of agenda packages, required mailings, and other special projects. Due, Licenses & Subscriptions Other Current Charges This includes monthly bank charges and any other miscellaneous expenses that incur during the year. Office Supplies The District is required to pay an annual fee to the FloridaCommerce for $175. Capital Outlay RepresentsanyminorcapitalexpenditurestheDistrictmayneedtomakeduringtheFiscalYearsuchasafilecabinetforDistrict Lake Maintenance A contingency for any unanticipated and unscheduled cost to the District. The District will go into contract with a company who will provide monthly water management services. Printing and Binding Expenditures - Administrative (continued) Postage and Delivery Actual postage and/or freight used for District mailings including agenda packages, vendor checks and other correspondence. Insurance General Liability iTnhseurDainsctrei ccto'sveGreangeer taol gLoiavbeirlnitmye&ntPaul balgicenOcfifeisc.i aTlhseL aiamboiluitnyt Iins sbuarsaendc euppoonli csyimisilawr iCthomamquuanliitfyie Ddeevnetliotpymtheantt sDpiesctriaiclitzse.sinproviding Expenditures – Field Copies used in the preparation of agenda packages, required mailings, and other special projects. Page 3 Description AdopFtYe2d0 B2u6dget AFBYdu o2dp0gt2eet7d REVENUES: SSCppaeerrccyiiaa Fll oAArsswsseeassrssdmm Seeunnrttpssl--uODsnir eRcotll $ 1 54 14,,431149 - $ 1 54 14,,431149 - TOTAL REVENUES $ 195,733 $ 195,733 EXPENDITURES: IIPnnrttieenrrceeipsstta --l -01 0155//00/0111 ((11)) $ 1 3 55 033,,,088011088 $ 1 3 55 500,,,044077000 TOTAL EXPENDITURES $ 237,635 $ 235,940 EXCESS REVENUES (EXPENDITURES) $ (41,902) $ (40,207) (B1o) Inndt eisr einst fpoareycmloesnutr deue is based on outstanding principal balance. Interest Due 11/1/27 $ 46,993.75 Portofino Vista Community Development District Adopted Budget Debt Service Series 2006A/B Special Assessment Revenue Bonds Page 4 0101010101010101011001010115151515151515151515151551P//////////////////////////e00000000000000000000000000r11111111111111111111111111io//////////////////////////d3333333322222222222333333333221100998877665547665544 OuBtsatl 1 11 11 11 11 11 11 12 22 2aa,,,,,,,,,,,,,,,,,,nn889090002233556622 8 2 2 4 4 6 68dc22669930307373881143344545ei50500000505000005550055005n,,,,,,,,,,,,,,,,,,,,,,,,,,00000000000000000000000000g 0000000000000000000000000000000000000000000000000000 Coup55555555555555555555555555o..........................11111111111111111111111111n55555555555555555555555555s00000000000000000000000000%%%%%%%%%%%%%%%%%%%%%%%%%% Princ 1 1 1 1 1 1 1 1 1 2 2 2 1ip8766543323109a5550055050555l,,,,,,,,,,,,,000000000000000000000000000000000000000 - - - - - - - - - - - - - Int 22 23 33 33 34 44 45 55 55 5 1 11 12er1616155939360603377 5 511616e,,,,,,,,,,,,,,,,,,,,,,,,,,57050223232949480809944777st2522277969697917133225353528287877070303076762287878..........................5757575505070705252557575705050500000505000550050505 AnSne 2 2 2 2 2 2 2 2 2 2 2 2 2 2ur33333333333333av32142524525233li ,,,,,,,,,,,,,,Dc25366242809314ee85075568532899b11657337332166t.............. 2220577577522255500550550555 Total $ 3,570,000 $ 3,596,721 $ 7,166,721 Portofino Vista Community Development District AMORTIZATION SCHEDULE Debt Service Series 2006A/B Special Assessment Revenue Bonds Page 5 Neighborhood UOn&iMts BU2o0nn0idt6ss FY 2027 FY2026 Increase/ (decrease) FY 2027 FY2026 Increase/ (decrease) FY 2027 FY2026 Increase/ (decrease) TToaxw Dnheeodm Leosts 5475 507 $$331111..0088 $$331111..0088 $$00..0000 $$995599..5577 $$995599..5577 $$00..0000 $$11,,227700..6655 $$11,,227700..6655 $$00..0000 LCootusn-Ptyrime 1519 1519 $$331111..0088 $$331111..0088 $$00..0000 $$995599..5577 $$995599..5577 $$00..0000 $$11,,227700..6655 $$11,,227700..6655 $$00..0000 Total 262 217 Portofino Vista Community Development District Non-Ad Valorem Assessments Comparison 2026-2027 Annual Maintenance Assessments Annual Debt Assessments Total Assessed Per Unit Page 6