Reunion East Community Development District Amended Budget FY 2024 1-2 Table of Contents General Fund Adopted Amended Actuals Budget Increase/ Budget thru Description FY2024 (Decrease) FY2024 9/30/24 Revenues Special Assessments - Tax Collector $1,967,895 $0 $1,967,895 $2,012,605 Special Assessments - Direct $37,398 $0 $37,398 $37,379 Interest $45,105 $56,101 $101,206 $101,206 Miscellaneous Income $0 $313 $313 $313 Rental Income $2,800 $8,820 $11,620 $11,620 Carry Forward Surplus $410,761 $8,820 $419,581 $323,314 Total Revenues $2,463,958 $74,054 $2,538,012 $2,486,437 Expenditures Administrative Supervisor Fees $12,000 $0 $12,000 $11,800 FICA Expense $918 $0 $918 $903 Engineering $30,000 $75 $30,075 $30,052 Attorney $45,000 $32,000 $77,000 $76,454 Trustee Fees $8,620 $0 $8,620 $8,620 Arbitrage $1,350 $900 $2,250 $2,250 Assessment Administration $7,500 $0 $7,500 $7,500 Dissemination $10,000 $0 $10,000 $10,000 Annual Audit $7,900 $0 $7,900 $7,900 Management Fees $49,278 $0 $49,278 $49,278 Information Technology $1,800 $0 $1,800 $1,800 Website Maintenance $1,200 $0 $1,200 $1,200 Telephone $150 $0 $150 $0 Postage $1,500 $0 $1,500 $1,053 Printing & Copies $500 $0 $500 $26 General Liability Insurance $18,550 $0 $18,550 $16,674 Legal Advertising $5,000 $0 $5,000 $3,434 Other Current Charges $600 $0 $600 $175 Office Supplies $250 $0 $250 $59 Property Appraiser Fee $1,000 $0 $1,000 $910 Property Taxes $400 $0 $400 $226 Dues, Licenses & Subscriptions $175 $0 $175 $175 . Administrative Expenses $203,691 $32,975 $236,666 $230,489 Maintenance - Shared Expenses Field Maintenance $43,099 $0 $43,099 $43,099 1 Management Services Agreement $9,100 $0 $9,100 $9,100 2 Telephone $8,400 $0 $8,400 $7,832 3 Electric $369,600 $0 $369,600 $362,147 4 Water & Sewer $40,538 $0 $40,538 $35,015 5 Gas $47,600 $0 $47,600 $41,755 6 Pool & Fountain Maintenance $201,824 $16,576 $218,400 $209,178 7 Pond Maintenance $14,000 $1,500 $15,500 $15,483 8 Property Insurance $56,766 $4,734 $61,500 $61,378 9 Irrigation Repairs & Maintenance $14,000 $5,050 $19,050 $19,015 10 Landscape Contract $630,053 ($17,973) $612,080 $611,702 11 Landscape Contingency $28,000 $8,250 $36,250 $36,132 12 Gate and Gatehouse Expenses $28,000 $22,500 $50,500 $50,474 13 Roadways/Sidewalks/Bridge $14,000 $0 $14,000 $10,989 14 Lighting $5,600 $2,900 $8,500 $8,427 15 Building Repairs & Maintenance $11,200 $17,950 $29,150 $29,148 16 Pressure Washing $28,000 $0 $28,000 $24,685 17 Maintenance (Inspections) $280 $1,720 $2,000 $1,994 18 Repairs & Maintenance $16,800 ($7,000) $9,800 $1,811 19 Contract Cleaning $58,576 $624 $59,200 $59,198 20 Fitness Center Repairs & Maintenance $7,784 $176 $7,960 $7,958 21 Operating Supplies $1,400 $0 $1,400 $0 22 Signage $5,600 $10,150 $15,750 $15,741 23 Security $119,766 ($26,078) $93,688 $93,688 24 Parking Violation Tags $280 $0 $280 $0 25 Total Maintenance Shared $1,760,267 $41,079 $1,801,346 $1,755,948 Reunion East Community Development District Amended Budget General Fund Fiscal Year 2024 1 Adopted Amended Actuals Budget Increase/ Budget thru Description FY2024 (Decrease) FY2024 9/30/24 Maintenance - Direct Expenses Transfer Out - R&M Fund $500,000 $0 $500,000 $500,000 Total Maintenance Expenses $500,000 $0 $500,000 $500,000 Total Expenses $2,463,958 $74,054 $2,538,012 $2,486,437 Excess Revenues (Expenditures) ($0) $0 ($0) ($0) Net Assessments $2,005,292 Add: Discounts & Collections $128,399 Gross Assessments $2,133,691 Notes: (1 thru 25) is 56% of the shared costs with the remaining 44% allocated to Reunion West for FY23. For FY24, (1 thru 25) the adopted allocation will be 56% of the shared costs for Reunion East with the remaining 44% allocated to Reunion West. FY 2023 FY 2023 Total Amended Reunion East Reunion West Budget Projections 2024 Budget 56% 44% 1 Field Maintenance $74,721 $74,721 $76,963 $43,099 $33,864 2 Management Services Agreement $32,500 $16,250 $16,250 $9,100 $7,150 3 Telephone $15,000 $12,799 $15,000 $8,400 $6,600 4 Electric $589,650 $650,326 $660,000 $369,600 $290,400 5 Water & Sewer $72,390 $63,419 $72,390 $40,538 $31,852 6 Gas $81,800 $80,722 $85,000 $47,600 $37,400 7 Pool & Fountain Maintenance $295,000 $353,660 $390,000 $218,400 $171,600 8 Pond Maintenance $16,000 $23,174 $27,679 $15,500 $12,179 9 Property Insurance $74,025 $67,579 $109,821 $61,500 $48,321 10 Irrigation Repairs & Maintenance $16,250 $26,510 $34,018 $19,050 $14,968 11 Landscape Contract $1,171,569 $1,024,011 $1,093,000 $612,080 $480,920 12 Landscape Contingency $50,000 $27,684 $64,732 $36,250 $28,482 13 Gate and Gatehouse Expenses $50,000 $52,601 $90,179 $50,500 $39,679 14 Roadways/Sidewalks/Bridge $25,000 $25,302 $25,000 $14,000 $11,000 15 Lighting $10,000 $10,006 $15,179 $8,500 $6,679 16 Building Repairs & Maintenance $20,000 $11,535 $52,054 $29,150 $22,904 17 Pressure Washing $35,000 $46,120 $50,000 $28,000 $22,000 18 Maintenance (Inspections) $500 $500 $3,571 $2,000 $1,571 19 Repairs & Maintenance $25,000 $34,249 $17,500 $9,800 $7,700 20 Contract Cleaning $65,000 $64,661 $105,714 $59,200 $46,514 21 Fitness Center & Repairs & Maintenance $5,000 $11,217 $14,214 $7,960 $6,254 22 Operating Supplies $5,000 $1,543 $2,500 $1,400 $1,100 23 Signage $10,000 $24,076 $28,125 $15,750 $12,375 24 Security $198,200 $168,734 $167,300 $93,688 $73,612 25 Parking Violation Tags $500 $687 $500 $280 $220 TOTAL $2,938,105 $2,872,086 $3,216,688 $1,801,346 $1,415,343 Reunion East Projected EAU Administrative & Maintenance Calculation Total % of Total Per Unit Gross Product Type EAU Units EAU EAU Assessments Assessments Commercial 1.00 751 751.39 14.90% $317,863 $423.03 Hotel/Condo 1.00 296 296.00 5.87% $125,218 $423.03 Multi-Family 1.50 1297 1945.50 38.57% $823,011 $634.55 Single-Family 2.00 1024 2048.00 40.60% $866,372 $846.07 Golf 1.00 2.90 2.90 0.06% $1,227 $423.03 3,371 5043.79 100.00% $2,133,691 Reunion East Projected EAU Administrative & Maintenance Calculation Total % of Total Per Unit Gross Product Type EAU Units EAU EAU Assessments Assessments Commercial 1.00 751 751.38 14.90% $317,859 $423.03 Hotel/Condo 1.00 296 296.00 5.87% $125,218 $423.03 Multi-Family 1.50 1297 1945.50 38.57% $823,013 $634.55 Single-Family 2.00 1024 2048.00 40.60% $866,374 $846.07 Golf 1.00 2.90 2.90 0.06% $1,227 $423.03 3,371 5043.78 100.00% $2,133,691 FISCAL YEAR 2024 FISCAL YEAR 2023 Shared Costs Reunion East Community Development District Amended Budget General Fund Fiscal Year 2024 2