Ridge at Apopka Community Development District

Agenda September 23, 2025

Agenda

Ridge at Apopka
Community Development District

September 16, 2025

219 E. Livingston Street, Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526

Board of Supervisors
Ridge at Apopka Community Development District

Dear Board Members:

The meeting of the Board of Supervisors of the Ridge at Apopka Community Development District will be held Tuesday, September 23, 2025 at 3:00 p.m. at the Offices of GMS-CF, 219 E. Livingston Street, Orlando, Florida. Following is the advance agenda for the regular meeting:

Roll Call
Public Comment Period
Approval of Minutes of the June 24, 2025 Meeting
Review and Acceptance of Fiscal Year 2024 Audit Report
Consideration of Agreement with Grau & Associates to Provide Auditing Services for the Fiscal Year 2025
Consideration of Maintenance Contracts
Landscape	Maintenance	Agreement	with	Blade	Runners	Commercial Landscaping Orlando, LLC
Aquatic Maintenance Agreement with Aquatic Weed Management, Inc.
Consideration of License Agreement for Pond Fountain
Staff Reports
Attorney
Engineer
District Manager’s Report
Approval of Check Register
Balance Sheet and Income Statement
Field Manager’s Report
Other Business
Supervisor’s Requests
Adjournment

The balance of the agenda will be discussed at the meeting. In the meantime, if you should have any questions, please contact me.

Sincerely,
George S. Flint
George S. Flint District Manager
Cc:	Jere Earlywine, District Counsel John Prowell, District Engineer

Minutes

MINUTES OF MEETING RIDGE AT APOPKA
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Ridge at Apopka Community Development District was held on Tuesday, June 24, 2025 at 3:00 p.m. at the Offices of GMS – CF, LLC at 219 E. Livingston Street, Orlando, Florida.

Present and constituting a quorum were:
Craig Perry	Vice Chairman
Dean Perry	Assistant Secretary
Andrew Hall by phone	Assistant Secretary
Kevin Walsh	Assistant Secretary Also present were:
George Flint	District Manager
Jere Earlywine by phone	District Counsel
Jarett Wright by phone	Field Manager

FIRST ORDER OF BUSINESS	Roll Call
Mr. Flint called the meeting to order and called the roll. Three Board members were in attendance constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Mr. Flint opened the meeting up for public comments. There were no comments at this
time.

THIRD ORDER OF BUSINESS	Approval of Minutes of the April 22, 2025
Meeting
Mr. Flint presented the minutes from the April 22, 2025 Meeting and asked for any comments or corrections. There being no changes from the Board, he asked to a motion of approval.

On MOTION by Mr. Craig Perry, seconded by Mr. Dean Perry, with all in favor, the Minutes of the April 22, 2025 Meeting, were approved, as presented.

FOURTH ORDER OF BUSINESS Public Hearing
Consideration of Resolution 2025-05 Adopting the Fiscal Year 2026 Budget and Relating to the Annual Appropriations
Mr. Flint asked for a motion to open the public hearing.

On MOTION by Mr. Craig Perry, seconded by Mr. Dean Perry, with all in favor, Opening the Public Hearing, was approved.

Mr. Flint presented the resolution on page 12 of the agenda package. He stated the Board previously approved a proposed budget and set this as the public hearing to adopt. He noted the budget had a proposed increase.
Mr. Flint opened the meeting up for public comments. There were no public comments at this time.
Mr. Flint stated the General Fund is funded by the special assessments that are based off of the benefit the property will receive from the improvement. He noted the administrative costs have increased from $101,555 to $106,703. Field operations have increased by around $100,000 because they are now maintaining more areas. On page 8 of the budget is the non-ad valorem assessments chart that shows the proposed changes from the current year to the next year. Mr. Flint offered to answer any questions.

On MOTION by Mr. Craig Perry, seconded by Mr. Dean Perry, with all in favor, Resolution 2025-05 Adopting the Fiscal Year 2026 Budget and Relating to the Annual Appropriations, was approved.

Consideration of Resolution 2025-06 Imposing Special Assessment and Certifying an Assessment Roll
Mr. Flint stated this resolution will fund the budget the Board just approved. He asked for any questions or public comments.

On MOTION by Mr. Craig Perry, seconded by Mr. Dean Perry, with all in favor, Resolution 2025-06 Imposing Special Assessment and Certifying an Assessment Roll, was approved.

Mr. Earlywine asked for a motion to close the public hearing.

On MOTION by Mr. Craig Perry, seconded by Mr. Dean Perry, with all in favor, Closing the Public Hearing, was approved.

FIFTH ORDER OF BUSINESS	District Goals and Objectives
Adoption of Fiscal Year 2026 Goals and Objectives
Mr. Flint presented special Districts in Florida are now required to approve a set of goals and objectives and the Board brought the same goals and objectives the Board approved the previous year for adoption. He noted all of the goals and objectives are objectives the District already follows.

On MOTION by Mr. Craig Perry, seconded by Mr. Dean Perry, with all in favor, Adoption of Fiscal Year 2026 Goals and Objectives, was approved.

Presentation of Fiscal Year 2025 Goals and Objectives and Authorization to Chairman to Sign
Mr. Flint stated they are required to report on how the District performed with the previous years goals and objectives and post it on the website. He asked the Board to delegate the Chairman to sign off on the final report for the 2025 Goals and Objectives.

On MOTION by Mr. Craig Perry, seconded by Mr. Dean Perry, with all in favor, the Fiscal Year 2025 Goals and Objectives and Authorization to Chairman to Sign, was approved.

SIXTH ORDER OF BUSINESS	Staff Reports
Attorney
Mr. Earlywine stated they had a call with Lennar about the turnover and transfer process and he believes they will just be moving the two stormwater ponds and will not be difficult.

Engineer
There being no comments, the next item followed.

District Manager’s Report
Approval of Check Register
Mr. Flint presented the check register from FY25 totaling $353,505.91. Mr. Flint offered to answer any Board questions. There being no questions, there was a motion to approve.

On MOTION by Mr. Craig Perry, seconded by Mr. Dean Perry, with all in favor, the Check Register, was approved.

Balance Sheet and Income Statement

Mr. Flint presented the unaudited financials through the end of May. No action is required.

Presentation of Number of Registered Voters – 50
Mr. Flint stated there are currently 50 registered voters in the District. He noted once the District has been established for six years and they have 250 voters, the Board transitions from a landowner elected Board to a general elected Board.

Approval of Fiscal Year 2026 Meeting Schedule
Mr. Flint stated they are proposing the keep the meeting schedule the same as the previous fiscal year, which is the fourth Tuesday of each month at 3:00 p.m.

On MOTION by Mr. Craig Perry, seconded by Mr. Dean Perry, with all in favor, the Fiscal Year 2026 Meeting Schedule, was approved.

Form 1 Filing Reminder – Due July 1st
Mr. Flint reminded the Board to file their Form 1s by the July 1, 2025 deadline.

Field Manager’s Report
Mr. Wright presented the Field Manager’s Report to the Board and there was a copy provided in the agenda package. He stated the Tract P-4 has been added to the ongoing CDD maintenance as of June 16th. He noted Parcel 8 was bushhogged to reduce overgrowth and the remaining oak tree stumps will be ground in place.
SEVENTH ORDER OF BUSINESS	Other Business
Mr. Flint asked for any other business to discuss. Hearing no comments, the next item followed.

EIGHTH ORDER OF BUSINESS	Supervisor’s Requests
There being no comments, the next item followed.

NINTH ORDER OF BUSINESS	Adjournment
Mr. Flint stated asked for a motion to adjourn.

On MOTION by Mr. Craig Perry, seconded by Mr. Dean Perry, with all in favor, the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section IV

RIDGE AT APOPKA COMMUNITY DEVELOPMENT DISTRICT
CITY OF APOPKA, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024

RIDGE AT APOPKA COMMUNITY DEVELOPMENT DISTRICT CITY OF APOPKA, FLORIDA

TABLE OF CONTENTS

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

24-25	
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	

26	
MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	
27-28	

INDEPENDENT AUDITOR’S REPORT

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

To the Board of Supervisors
Ridge at Apopka Community Development District City of Apopka, Florida
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities and each major fund of Ridge at Apopka Community Development District, City of Apopka, Florida (“District”) as of and for the fiscal year ended September 30, 2024, 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, 2024, and the respective changes in financial position thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
The District’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information Included in the Financial Report
Management is responsible for the other information included in the financial report. The other information comprises the information for compliance with FL Statute 218.39 (3) (c) but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated June 20, 2025, on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.

June 20, 2025

MANAGEMENT’S DISCUSSION AND ANALYSIS

Our discussion and analysis of Ridge at Apopka Community Development District, City of Apopka, Florida (“District”) provides a narrative overview of the District’s financial activities for the fiscal year ended September 30, 2024. Please read it in conjunction with the District’s Independent Auditor’s Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.

FINANCIAL HIGHLIGHTS

The liabilities of the District exceeded its assets at the close of the most recent fiscal year resulting in a net position deficit balance of ($75,429).

The change in the District’s total net position in comparison with the prior fiscal year was $496,085, 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, 2024, the District’s governmental funds reported combined ending fund balances of
$1,669,084, a decrease of ($548,896) in comparison with the prior fiscal year. The total fund balance is restricted for debt service and capital projects, and the remainder is unassigned fund balance which is available for spending at the District’s discretion.
OVERVIEW OF FINANCIAL STATEMENTS

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

Government-Wide Financial Statements

The government-wide financial statements are designed to provide readers with a broad overview of the District’s finances, in a manner similar to a private-sector business.
The statement of net position presents information on all the District’s assets, deferred outflows of resources, liabilities, and deferred inflows of resources with the residual amount being reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.

The statement of activities presents information showing how the government’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods.

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

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

OVERVIEW OF FINANCIAL STATEMENTS (Continued)

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

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

The District maintains three governmental funds for external reporting. Information is presented separately in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund, debt service fund and capital projects fund, which are considered major funds.

The District adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget.

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

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

Key components of the District’s net position are reflected in the following table:

NET POSITION
SEPTEMBER	30,		
2024	2023	
Current and other assets	$  1,693,406	$	4,764,505	
Capital assets, net of depreciation	14,769,313	13,528,762	
Total assets	16,462,719	18,293,267	
Current liabilities	379,652	2,859,781	
Long-term liabilities	16,158,496	16,005,000	
Total liabilities	16,538,148	18,864,781	
Net position
Net investment in capital assets	
(1,386,757)	
(1,683,833)	
Restricted	1,199,546	1,089,235	
Unrestricted	111,782	23,084	
Total net position	$	(75,429)	$	(571,514)	
The District’s net position reflects its investment in capital assets (e.g. land, land improvements, and infrastructure); less any related debt used to acquire those assets that is still outstanding. These assets are used to provide services to residents; consequently, these assets are not available for future spending. Although the District’s investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued)

The restricted portion of the District’s net position represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position may be used to meet the District’s other obligations.

The District’s net position increased during the most recent fiscal year. The majority of the increase represents the extent to which ongoing program revenues exceeded the cost of operations.

Key elements of the change in net position are reflected in the following table:

CHANGES IN NET POSITION
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,
2024	2023
Revenues:
Program revenues
Charges for services	
$  1,356,676	
$	976,863	
Operating grants and contributions	63,397	37,484	
Capital grants and contributions	63,081	254,043	
General revenues
Miscellaneous	
2,764	
-	
Total revenues	1,485,918	1,268,390	
Expenses:
General government	
77,081	
80,729	
Maintenance and operations	56,750	-	
Interest	850,077	709,125	
Cost of Issuance	5,925	265,818	
Total expenses	989,833	1,055,672	
Change in net position	496,085	212,718	
Net position - beginning	(571,514)	(784,232)	
Net position - ending	$	(75,429)	$	(571,514)	
As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2024 was $989,833. The costs of the District’s activities were funded by program revenues. Program revenues of the District are comprised primarily of assessments for the current fiscal year. In total, expenses, decreased from the prior fiscal year. The majority of the decrease was due to greater bond issuance costs incurred in the prior fiscal year.

GENERAL BUDGETING HIGHLIGHTS
An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2024.

CAPITAL ASSETS AND DEBT ADMINISTRATION

Capital Assets
At September 30, 2024, the District had $14,769,313 invested in capital assets for its governmental activities. No depreciation has been taken in the current fiscal year as the District’s infrastructure and other capital assets are under construction. More detailed information about the District’s capital assets is presented in the notes of the financial statements.

Capital Debt
At September 30, 2024, the District had $15,765,000 in Bonds outstanding for its governmental activities. At September 30, 2024, the District also reported a Developer advance of $393,496 for its governmental activities. More detailed information about the District’s capital debt is presented in the notes of the financial statements.

ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS AND OTHER EVENTS

For the subsequent fiscal year, the District anticipates that the cost of general operations will increase as the District is built out.
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 the Ridge at Apopka Community Development District’s Finance Department at 219 E. Livingston St., Orlando Florida, 32801.

RIDGE AT APOPKA COMMUNITY DEVELOPMENT DISTRICT CITY OF APOPKA, FLORIDA
STATEMENT OF NET POSITION SEPTEMBER 30, 2024

	Governmental
	Activities		
ASSETS		
Cash	$	128,082	
Accounts receivable	3,014	
Restricted assets:		
Investments	1,562,310	
Capital assets:		
Nondepreciable		14,769,313 	
Total assets		16,462,719 	
LIABILITIES		
Accounts payable	9,314	
Due to Developer	15,008	
Accrued interest payable	355,330	
Non-current liabilities:		
Due within one year	250,000	
Due in more than one year		15,908,496 	
Total liabilities		16,538,148 	
NET POSITION		
Net investment in capital assets	(1,386,757)	
Restricted for debt service	1,199,546	
Unrestricted		111,782 	
Total net position	 $	(75,429)	

See notes to the financial statements

RIDGE AT APOPKA COMMUNITY DEVELOPMENT DISTRICT CITY OF APOPKA, FLORIDA
STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024

Charges for

Program Revenues Operating Grants and

Capital Grants and

Net (Expense) Revenue and Changes in Net Position

Governmental

Functions/Programs	  Expenses	Services	Contributions	Contributions	Activities	 Primary government:
Governmental activities:

General government

$	77,081	$

219,765	$

-	$	-	$

142,684

Maintenance and operations	56,750	-	-	63,081	6,331	
Interest on long-term debt	850,077	1,136,911	63,397	-	350,231	
Bond issuance costs			5,925		-		-		-		(5,925) Total governmental activities		989,833	1,356,676	63,397	63,081	493,321 

General revenues:
Miscellaneous income		2,764 	
Total general revenues		2,764 	
Change in net position	496,085	
Net position - beginning		(571,514)	
Net position - ending	 $	(75,429)	

See notes to the financial statements

BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2024

	Major Funds		Total

General

Debt Service

Capital Projects

Governmental Funds

ASSETS		
Cash	$	128,082	$	-	$	-	$	128,082	
Investments	-	1,559,884	2,426	1,562,310	
Accounts receivable	3,014	-	-	3,014	
Total assets	$	131,096	$ 1,559,884	$	2,426	$ 1,693,406	

LIABILITIES
Liabilities:
Accounts payable	$	9,314	$	-	$	-	$	9,314	
Due to Developer	10,000	5,008	-	15,008	
Total liabilities	19,314	5,008	-	24,322	

FUND BALANCES				
Restricted for: Debt service	
-	
1,554,876	
-	
1,554,876	
Capital projects	-	-	2,426	2,426	
Unassigned	111,782	-	-	111,782	
Total fund balances	111,782	1,554,876	2,426	1,669,084	

Total liabilities and fund balances	
$	131,096	
$ 1,559,884	
$	2,426	
$ 1,693,406	

See notes to the financial statements

RECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2024

Fund balance - governmental funds	$	1,669,084 Amounts reported for governmental activities in the statement of
net position are different because:
Capital assets used in governmental activities are not financial resources, therefore, are not reported as assets in the governmental funds. The statement of net position includes those capital assets, net of accumulated depreciation, in the assets of the government as a whole.
Capital assets	14,769,313
Accumulated depreciation		-   14,769,313
Liabilities not due and payable from current available resources are not reported as liabilities in the governmental fund statements. All liabilities, both current and long-term, are reported in the government-wide financial statements.
Accrued interest payable	(355,330)	
Developer advance	(393,496)	
Bonds payable	 (15,765,000)	(16,513,826) 	
Net position of governmental activities	$	(75,429)	

See notes to the financial statements

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024

	Major Funds		Total

General

Debt Service

Capital Projects

Governmental Funds

REVENUES		
Assessments	$	219,765	$ 1,136,911	$	-	$	1,356,676	
Investment earnings	-	63,397	63,081	126,478	
Miscellaneous income	2,764	-	-	2,764	
Total revenues	222,529	1,200,308	63,081	1,485,918	

EXPENDITURES
Current:
General government	77,081	-	-	77,081	
Maintenance	56,750	-	-	56,750	
Debt service:
Principal	
-	
240,000	
-	
240,000	
Interest	-	808,003	-	808,003	
Bond issuance costs	-	-	5,925	5,925	
Capital outlay	-	-	1,240,551	1,240,551	
Total expenditures	133,831	1,048,003	1,246,476	2,428,310	

Excess (deficiency) of revenues
over (under) expenditures	88,698	

152,305	

(1,183,395)	

(942,392)	

OTHER FINANCING SOURCES (USES)
Transfers In	

-	

80	

-	

80	
Transfers Out	-	-	(80)	(80)	
Developer Advance	-	-	393,496	393,496	
Total other financing sources (uses)	-	80	393,416	393,496	

Net change in fund balances	
88,698	
152,385	
(789,979)	
(548,896)	
Fund balances - beginning	23,084	1,402,491	792,405	2,217,980	

Fund balances - ending	
$	111,782	
$ 1,554,876	
$	2,426	
$	1,669,084	

See notes to the financial statements

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024

Net change in fund balances - total governmental funds	$	(548,896)
Amounts reported for governmental activities in the statement of activities are different because:
Governmental funds report capital outlays as expenditures; however, the cost of capital assets is eliminated in the statement of activities
and capitalized in the statement of net position.	1,240,551

Governmental	funds	report	Developer	advances	as	financial resources when cash is received, whereas these amounts are
eliminated in the statement of activities and recognized as long-term liabilities in the statement of net position.	
(393,496)	
Repayments of long-term liabilities are reported as expenditures in the governmental fund statement but such repayments reduce liabilities in the statement of net position and are eliminated in the statement of activities.	

240,000	
The change in accrued interest on long-term liabilities between the current and prior fiscal year is recorded in the statement of activities but not in the fund financial statements.	

	(42,074) 	
Change in net position of governmental activities	$	496,085	

See notes to the financial statements

NOTES TO FINANCIAL STATEMENTS

NOTE 1 – NATURE OF ORGANIZATION AND REPORTING ENTITY

Ridge at Apopka Community Development District ("District") was created by Ordinance 2859 by the City Council of the of City of Apopka, Florida enacted on September 8, 2021 and established 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 four members. The Supervisors are elected on an at large basis by the owners of the property within the District. Ownership of land within the District entitles the owner to one vote per acre. The Board exercises all powers granted to the District pursuant to Chapter 190, Florida Statutes. All of the Board members are affiliated with Apopka Centerline Development LLC, the (“Developer”).

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 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

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

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

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due.

Assessments
Assessments are non-ad valorem assessments on certain land and all platted lots within the District. Assessments are levied each November 1 on property of record as of the previous January. 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. For debt service assessments, amounts collected as advance payments are used to prepay a portion of the Bonds outstanding. Otherwise, assessments are collected annually to provide funds for the debt service on the portion of the Bonds which are not paid with prepaid assessments.

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

The District reports the following major governmental funds:

General Fund
The general fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund.
Debt Service Fund
The debt service fund is used to account for the accumulation of resources for the annual payment of principal and interest on long-term debt.

Capital Projects Fund
This fund accounts for the financial resources to be used for the acquisition or construction of major infrastructure within the District.

As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements.
When both restricted and unrestricted resources are available for use, it is the government’s policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed.

Assets, Liabilities and Net Position or Equity
Restricted Assets
These assets represent cash and investments set aside pursuant to Bond covenants or other contractual restrictions.

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 Inter-local Cooperation Act;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;
Interest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.
Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due. In addition, unspent Bond proceeds are required to be held in investments as specified in the Bond Indentures.

The District records all interest revenue related to investment activities in the respective funds. Investments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles.
Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.
Capital Assets
Capital assets which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.

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

Assets, Liabilities and Net Position or Equity (Continued)

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

In the fund financial statements, governmental fund types recognize premiums and discounts, as well as issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.
Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.

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

The District can establish limitations on the use of fund balance as follows:
Committed fund balance – Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category.

Assigned fund balance – Includes spendable fund balance amounts established by the Board of Supervisors that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board may also assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year’s appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.
The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.

Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government-wide financial statements are categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District’s Bond covenants or other contractual restrictions. Unrestricted net position consists of the net position not meeting the definition of either of the other two components.

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

NOTE 3 – BUDGETARY INFORMATION

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

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

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

Investments
The District’s investments were held as follows at September 30, 2024:

Amortized Cost	Credit Risk	Maturities
First American Government Obligations	Weighted average of the

Fund - Class Y

$	1,562,310

S&P AAAm

fund portfolio: 31 days

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.

NOTE 4 – DEPOSITS AND INVESTMENTS (Continued)

Investments (Continued)
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.

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

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

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

NOTE 5 – CAPITAL ASSETS
Capital asset activity for the fiscal year ended September 30, 2024 was as follows:

	Beginning
Balance	
Additions	
Reductions	Ending
Balance	
Governmental activities
Capital assets, not being depreciated Infrastructure under construction	

$ 13,528,762	

$ 1,240,551	

$	-	

$ 14,769,313	
Total capital assets, not being depreciated	13,528,762	1,240,551	-	14,769,313	

Governmental activities capital assets, net	
$13,528,762	
$ 1,240,551	
$	-	
$14,769,313	

The infrastructure intended to serve the District has been estimated at a total cost of approximately
$36,300,000. The infrastructure will include roadways, potable water and wastewater systems, stormwater improvements, and other infrastructure improvements. A portion of the project costs was 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. Upon completion, certain improvements are to be conveyed to others for ownership and maintenance responsibilities. During the current fiscal year, the Developer advanced the District
$393,496 to fund improvements associated with the project.

NOTE 6 – LONG-TERM LIABILITIES

Series 2022
On May 6, 2022, the District issued $12,935,000 of Special Assessment Revenue Bonds, Series 2022 consisting of $1,025,000 Term Bonds Series 2022 due on May 1, 2027 with a fixed interest rate of 4.75% and
$1,300,000 Term Bonds Series 2022 due on May 1, 2032 with a fixed interest rate of 5.0% and $3,895,000 Term Bonds Series 2022 due on May 1, 2042 with a fixed interest rate of 5.375% and $6,715,000 Term Bonds Series 2022 due on May 1, 2052 with a fixed interest rate of 5.50%. Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November 1, commencing November 1, 2022. Principal on the Bonds is to be paid serially commencing May 1, 2023 through May 1, 2052.
The Series 2022 Bonds are subject to redemption at the option of the District prior to their maturity. The Series 2022 Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture.

The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District was in compliance with the requirements at September 30, 2024.
Series 2023
On August 23, 2023, the District issued $3,255,000 of Special Assessment Bonds, Series 2023 consisting of Term Bonds with due dates of May 1, 2030 to May 1 2053 and fixed interest rate ranging from 4.75% to 5.75%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November 1, commencing November 1, 2023. Principal on the Bonds is to be paid serially commencing May 1, 2024 through May 1, 2053.

The Series 2023 Bonds are subject to redemption at the option of the District prior to their maturity. The Series 2023 Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture.
The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District was in compliance with the requirements at September 30, 2024.
Developer Advance
During the current fiscal year, the Developer has advanced the District a total of $393,496 to fund the construction and acquisition of infrastructure improvements associated with the project. The amount is recorded as a long-term liability as of September 30, 2024. The District intends to repay the Developer advance through the release of its Series 2022 Debt Service reserve in subsequent periods.
Long-term Debt Activity
Changes in long-term liability activity for the fiscal year ended September 30, 2024 were as follows:

	Beginning
Balance	
Additions	
Reductions	Ending
Balance	Due Within
One Year	
Governmental activities						
Bonds payable:						
Series 2022	$ 12,750,000	$	-	$	195,000	$ 12,555,000	$ 205,000	
Series 2023	3,255,000	-	45,000	3,210,000	45,000	
Direct borrow ings:						
Developer Advances	-	393,496	-	393,496	-	
Total	$ 16,005,000	$	393,496	$	240,000	$ 16,158,496	$ 250,000	

NOTE 6 – LONG-TERM LIABILITIES (Continued)

Long-term Debt Activity (Continued)
At September 30, 2024, the scheduled debt service requirements on the long-term debt were as follows:

Year ending September 30:

Governmental Activities

Principal	Interest	Total

2025	$	250,000	$	852,794	$  1,102,794	
2026	265,000	840,919	1,105,919	
2027	275,000	828,332	1,103,332	
2028	290,000	815,269	1,105,269	
2029	300,000	800,906	1,100,906	
2030-2034	1,780,000	3,758,951	5,538,951	
2035-2039	2,325,000	3,229,813	5,554,813	
2040-2044	3,045,000	2,528,088	5,573,088	
2045-2049	4,015,000	1,588,313	5,603,313	
2050-2053	3,220,000	389,625	3,609,625	
Total	$ 15,765,000	$ 15,633,010	$ 31,398,010	

NOTE 7 – DEVELOPER TRANSACTIONS
The Developer owns a portion of land within the District; therefore, assessment revenues in the general and debt service funds include the assessments levied on those lots owned by the Developer.

The Developer has advanced the District $393,496 in order to fund the capital improvement project, which is recorded as a liability in the capital projects fund as of September 30, 2024. The District intends to repay the Developer advance through the release of its Series 2022 Debt Service reserve in subsequent periods.
During the current year, the District paid $1,524,293 for amounts owed in the prior fiscal year and for current year improvements of $82,211.

NOTE 8 – CONCENTRATION
The District’s activity is dependent upon the continued involvement of the Developer, the loss of which could have a material adverse effect on the District’s operations.

NOTE 9 – MANAGEMENT AGREEMENTS
The District has contracted with a management company to perform management advisory services, which include financial and accounting advisory services. Certain employees of the management company also serve as officers of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, computer and other administrative costs.

NOTE 10 – RISK MANAGEMENT
The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. There were no settled claims since inception of the District.

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL – GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024

Budgeted
	Amounts	 Original & Final

Actual Amounts

Variance with Final Budget - Positive (Negative)

REVENUES		
Assessments	$	-	$	219,765	$	219,765	
Developer Contribution	214,086	-	(214,086)	
Miscellaneous income	-	2,764	2,764	
Total revenues	214,086	222,529	8,443	

EXPENDITURES
Current:
General government	100,790	77,081	23,709	
Maintenance	113,302	56,750	56,552	
Total expenditures	214,092	133,831	80,261	

Excess (deficiency) of revenues over (under) expenditures	

 $	(6)	

88,698	

 $	88,704 	
Fund balance - beginning			23,084 		
Fund balance - ending		 $	111,782 		

See notes to required supplementary information

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

The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2024.

OTHER INFORMATION – DATA ELEMENTS REQUIRED BY FL STATUTE 218.39(3)(C)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024 UNAUDITED

Element	Comments
Number of District employees compensated in the last pay period of the District’s fiscal year being reported.	
0	
Number of independent contractors compensated to w hom nonemployee compensation w as paid in the last month of the District’s fiscal year being
reported.	
0	
Employee compensation	0	
Independent contractor compensation	Not applicable	

Budget variance report	See the Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - General Fund	
Ad Valorem taxes;	Not applicable	
		
Non ad valorem special assessments;		
Special assessment rate	Operations and maintenance - $364.73-24,842.73
Debt service - $525.09 - $123,674.25	
Special assessments collected	$982,272	
Outstanding Bonds:	see Note 6 for details	

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

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

To the Board of Supervisors
Ridge at Apopka Community Development District City of Apopka, Florida

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of Ridge at Apopka Community Development District, City of Apopka, Florida (“District”) as of and for the fiscal year ended September 30, 2024, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our opinion thereon dated June 20, 2025.
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

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

June 20, 2025

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
Ridge at Apopka Community Development District City of Apopka, Florida
We have examined Ridge at Apopka Community Development District, City of Apopka, 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, 2024. 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, 2024.
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 Ridge at Apopka Community Development District, City of Apopka, Florida and is not intended to be and should not be used by anyone other than these specified parties.

June 20, 2025

MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA
To the Board of Supervisors
Ridge at Apopka Community Development District City of Apopka, Florida
Report on the Financial Statements

We have audited the accompanying basic financial statements of Ridge at Apopka Community Development District, City of Apopka, Florida ("District") as of and for the fiscal year ended September 30, 2024 and have issued our report thereon dated June 20, 2025.
Auditor’s Responsibility

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

We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards; and Independent Auditor’s Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated June 20, 2025, should be considered in conjunction with this management letter.

Purpose of this Letter
The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General of the state of Florida. Accordingly, in connection with our audit of the financial statements of the District, as described in the first paragraph, we report the following:

Current year findings and recommendations.
Status of prior year findings and recommendations.
Compliance with the Provisions of the Auditor General of the State of Florida.

Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, as applicable, management, and the Board of Supervisors of Ridge at Apopka Community Development District, City of Apopka, Florida and is not intended to be and should not be used by anyone other than these specified parties.

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

June 20, 2025

REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS
None

PRIOR YEAR FINDINGS AND RECOMMENDATIONS

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

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

A statement as to whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report.
There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30, 2023.
Any recommendations to improve the local governmental entity's financial management.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2024.
Noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 2024.

The name or official title and legal authority of the District are disclosed in the notes to the financial statements.
The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes.
We applied financial condition assessment procedures and no deteriorating financial conditions were noted as of September 30, 2024. It is management’s responsibility to monitor financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

Management has provided the specific information required by Section 218.39(3)(c) in the Other Information section of the financial statements on page 23.

Section V

August 11, 2025 Board of Supervisors
Ridge at Apopka Community Development District 219 East Livingston Street
Orlando, FL 32801

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

We are pleased to confirm our understanding of the services we are to provide Ridge at Apopka Community Development District, Orange County, Florida (“the District”) for the fiscal year ended September 30, 2025. We will audit the financial statements of the governmental activities and each major fund, including the related notes to the financial statements, which collectively comprise the basic financial statements of Ridge at Apopka Community Development District as of and for the fiscal year ended September 30, 2025. In addition, we will examine the District’s compliance with the requirements of Section 218.415 Florida Statutes. This letter serves to renew our agreement and establish the terms and fee for the 2025 audit.
Accounting principles generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management’s discussion and analysis (MD&A), to supplement the District’s basic financial statements. Such information, 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. As part of our engagement, we will apply certain limited procedures to the District’s RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding 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 will 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.
The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited:
Management’s Discussion and Analysis
Budgetary comparison schedule
The following other information accompanying the financial statements will not be subjected to the auditing procedures applied in our audit of the financial statements, and our auditor’s report will not provide an opinion or any assurance on that information:
Compliance with FL Statute 218.39 (3) (c)
Audit Objectives
The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the District and other procedures we consider necessary to enable us to express such opinions. We will issue a written report upon completion of our audit of the District’s financial statements. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the financial statements is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will include a paragraph that states (1) that the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during our audit we become aware that the District is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements.

Examination Objective
The objective of our examination is the expression of an opinion as to whether the District is in compliance with Florida Statute 218.415 in accordance with Rule 10.556(10) of the Auditor General of the State of Florida. Our examination will be conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and will include tests of your records and other procedures we consider necessary to enable us to express such an opinion. We will issue a written report upon completion of our examination of the District’s compliance. The report will include a statement that the report is intended solely for the information and use of management, those charged with governance, and the Florida Auditor General, and is not intended to be and should not be used by anyone other than these specified parties. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the District’s compliance is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the examination or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
Other Services
We will assist in preparing the financial statements and related notes of the District in conformity with U.S. generally accepted accounting principles based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. The other services are limited to the financial statement services previously defined. We, in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities.
Management Responsibilities
Management is responsible for compliance with Florida Statute 218.415 and will provide us with the information required for the examination. The accuracy and completeness of such information is also management’s responsibility. You agree to assume all management responsibilities relating to the financial statements and related notes and any other nonaudit services we provide. You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. In addition, you will be required to make certain representations regarding compliance with Florida Statute 218.415 in the management representation letter. Further, you agree to oversee the nonaudit services by designating an individual, preferably from senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them.
Management is responsible for designing, implementing and maintaining effective internal controls, including evaluating and monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; following laws and regulations; and ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles, for the preparation and fair presentation of the financial statements and all accompanying information in conformity with U.S. generally accepted accounting principles, and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements.
Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, (2) additional information that we may request for the purpose of the audit, and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence.
Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the written representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts or grant agreements, or abuse that we report.
Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also responsible for providing management’s views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information.
With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document.

Audit Procedures—General
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. Our responsibility as auditors is limited to the period covered by our audit and does not extend to later periods for which we are not engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial statements; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by generally accepted auditing standards.
Audit Procedures—Internal Control
Our audit will include obtaining an understanding of the government and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards.
An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards and Government Auditing Standards.
Audit Procedures—Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the District’s compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards.
Engagement Administration, Fees, and Other
We understand that your employees will prepare all cash or other confirmations we request and will locate any documents selected by us for testing.
The audit documentation for this engagement is the property of Grau & Associates and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to a cognizant or oversight agency or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Grau & Associates personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. Notwithstanding the foregoing, the parties acknowledge that various documents reviewed or produced during the conduct of the audit may be public records under Florida law. The District agrees to notify Grau & Associates of any public record request it receives that involves audit documentation.

Furthermore, Grau & Associates agrees to comply with all applicable provisions of Florida law in handling such records, including but not limited to Section 119.0701, Florida Statutes. Auditor acknowledges that the designated public records custodian for the District is the District Manager (“Public Records Custodian”). Among other requirements and to the extent applicable by law, Grau & Associates shall 1) keep and maintain public records required by the District to perform the service; 2) upon request by the Public Records Custodian, provide the District with the requested public records or allow the records to be inspected or copied within a reasonable time period at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes; 3) ensure that public records which are exempt or confidential, and exempt from public records disclosure requirements, are not disclosed except as authorized by law for the duration of the contract term and following the contract term if Auditor does not transfer the records to the Public Records Custodian of the District; and 4) upon completion of the contract, transfer to the District, at no cost, all public records in Grau & Associate’s possession or, alternatively, keep, maintain and meet all applicable requirements for retaining public records pursuant to Florida laws. When such public records are transferred by Grau & Associates, Grau & Associates shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the District in a format that is compatible with Microsoft Word or Adobe PDF formats.

IF GRAU & ASSOCIATES HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO ITS DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE PUBLIC RECORDS CUSTODIAN AT: C/O GOVERNMENTAL MANAGEMENT SERVICES – CENTRAL FLORIDA LLC, 219 EAST LIVINGSTON STREET ORLANDO, FLORIDA 32801, OR RECORDREQUEST@GMSCFL.COM, PH: (407) 841-5524.

Our fee for these services will not exceed $6,800 for the September 30, 2025 audit, unless there is a change in activity by the District which results in additional audit work or if additional Bonds are issued. This agreement is automatically renewed each year thereafter subject to the mutual agreement by both parties to all terms and fees. The fee for each annual renewal will be agreed upon separately.

We will complete the audit within prescribed statutory deadlines, which requires the District to submit its annual audit to the Auditor General no later than nine (9) months after the end of the audited fiscal year, with the understanding that your employees will provide information needed to perform the audit on a timely basis.

The audit documentation for this engagement will be retained for a minimum of five years after the report release date. If we are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation.

Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. Invoices will be submitted in sufficient detail to demonstrate compliance with the terms of this agreement. In accordance with our firm policies, work may be suspended if your account becomes 60 days or more overdue and may not be resumed until your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our report. You will be obligated to compensate us for all time expended and to reimburse us for all out- of-pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate.

The District has the option to terminate this agreement with or without cause by providing thirty (30) days written notice of termination to Grau & Associates. Upon any termination of this agreement, Grau & Associates shall be entitled to payment of all work and/or services rendered up until the effective termination of this agreement, subject to whatever claims or off-sets the District may have against Grau & Associates.
We will provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract. Our 2022 peer review report accompanies this letter.

We appreciate the opportunity to be of service to Ridge at Apopka Community Development District and believe this letter accurately summarizes the terms of our engagement and, with any addendum, if applicable, is the complete and exclusive statement of the agreement between Grau & Associates and the District with respect to the terms of the engagement between the parties. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us.
Very truly yours, Grau & Associates

Antonio J. Grau

RESPONSE:
This letter correctly sets forth the understanding of Ridge at Apopka Community Development District.

By: 	

Title: 	

Date: 	

Section VI

Section A

Ridge at Apopka COD LANDSCAPE SCOPE OF WORK
The work for the landscape maintenance is to include the furnishing of all labor, materials, equipment, accessories, and services necessary or incidental to meet the requirements outlined in this scope below. The intention is to sustain all turf and plant materials in a healthy, vigorous growing condition, free from weeds, diseases, insects, and nutritional deficiencies as well as a completely operational irrigation system. All associated planted areas are to be kept in a continuous healthy, neat, clean and debris free condition for the entire life of the contract. The below scope is divided into "elements" to define the elements involved and required in the maintenance of the property.
General Services- Component "A"
Turf Maintenance
Turf maintenance is defined as all mowing, edging, trimming and cleanup of lawn areas. High traffic and high-profile areas such as the entrances and Amenity/clubhouse areas will be completely mowed, edged, trimmed and cleaned up prior to normal business hours of operation. In the event it becomes necessary to make a change in the mowing schedule for any reason, the COD Management must be notified prior to adjustment of schedule. Mowing during inclement weather will not alleviate the contractor of responsibility for damage caused by the mowing of wet areas.

Mowing

Prior to mowing, remove and dispose of normal litter and debris from all landscape areas. Contractor will not run over litter with mowers.

Irrigated common area turf of all turf types (St Augustine, Zoysia, Bermuda, Irrigated Bahia) shall be mowed weekly during the growing season from April 1st through September 30th and bi-weekly during the winter season. It is understood that the contractor may be required to periodically add or delete mowing cycles based on weather or other factors with the consent of the COD Management. Contractor should anticipate 42 mows annually for all common areas. Unirrigated bahia and pond areas and banks will be mowed 32 times annually as needed.

St. Augustine, zoysia and Bahia turf shall be cut with rotary mowers to maintain a uniform height. Bahia will be cut between 3.5" and 4.5". St Augustine will be cut between 4.5" and 5.5". Mowing heights will be set at 2"-3" for Zoysia turf. Bermuda turf shall be cut at a height of no more than 2.5". Mowing blades shall be kept sufficiently sharp and properly adjusted to provide a cleanly cut grass blade.
Variation in the mowing pattern shall be carried out when possible so as to not rut or cause paths.

Mowing of all ponds or wetland buffer areas shall be done with a 50" mower or larger discharging clippings away from the water. Any pond edges that cannot be reached with the full size mower will be string trimmed every other mow cycle at minimum. Additional pond edge string trimming can be requested as needed to maintain an intended look as per the discretion of COD management.

Visible clippings that may be left following mowing operations shall be removed from the site each visit. Discharging grass clippings into beds, tree rings or maintenance strips is prohibited and if it occurs they shall be removed prior to the end of each service day.

Contractor will take special care to prevent damage to plant material as a result of the mowing. Contractor is responsible for damages they cause while mowing.

Edging

Sidewalks, curbs, and concrete slabs, and other paved surfaces will be edged in conjunction with mowing operations each time. Beds, tree rings, and other landscape edges will be edged once during each detail rotation, every three weeks. Edging is defined as removal of unwanted turf and vegetation along the above borders by use of a mechanical edger. String trimmers are not to be used for edging and a proper edger will be used. Care will be taken to maintain bed edges as designed in either straight or curvilinear lines.

String Trimming

String Trimming shall be performed around road signs, guard posts, trees, shrubs, utility poles, and other obstacles where mowers cannot reach. Grass shall be trimmed to the same desired height as determined by the turf height specifications. String trimming shall be completed with each mowing cycle.

Maintaining grass-free areas by use of chemicals may be the preferred method in certain applications. Such use will only be done with prior approval of the COD management.

Turf around the edge of all waterways shall be mowed or string trimmed to the natural water's edge during every other mowing cycle at minimum.

For the protection of private property, landscapers will not perform string trimming in a manner that results in direct contact with private fences. A buffer zone of approximately 4 to 6 inches will be maintained along all private fencing. The maintenance of any grass or vegetation within this buffer area will be the responsibility of the respective property owner.

Blowing

When using mechanical blowers to clean curbs, sidewalks and other paved surfaces, care must be taken to prevent blowing grass clippings into beds, onto vehicles or onto other hardscape surfaces. In addition, care also must be taken to not disrupt mulch from beds and any mulch blown out of beds must be placed back and raked smooth.

Damage Prevention/Repair

Special care shall be taken to protect building foundations, fencing, light poles, sign posts, monuments and other hardscape elements from mowing, edging or string trimming equipment damage. Contractor will agree to have repairs made by specialized contractors or reimburse the COD or homeowners within 30 days for any damage to property caused by their crew members or equipment.

Detailing
Detailing of planted areas will be performed weekly in a sectional method, each section representing one-third of the entire property. Based on three sections, the contractor will completely detail the entire property once every three weeks at least. The exception will be the entrances, clubhouse

areas and any other high profile or focal areas which should be tended to each week the crew is onsite. The detailing process will include trimming, pruning and shaping of all shrubbery, ornamental trees and groundcover, removal of tree suckers, structural pruning or cutbacks of select varieties of plant material and ornamental grasses as directed, as well as the defining of bed lines, tree saucers and the removal of all unwanted vegetation. A detail crew will be onsite at least one day per week 52 times per year to accomplish the full amount of detail rotations. The size and duration the detail crew is onsite should depend on the extent needed to accomplish the rotation.

Pruning

Prune trees, shrubs and groundcovers to encourage healthy growth and create a natural appearance. Prune to control the new plant growth, maintain the desired plant shape and remove dead, damaged, or diseased portions of the plant.

Use only hand pruners or loppers on trees and shrubs, particularly groundcover Juniper varieties. Hand shears or Topiary shears will be the preferred method of trimming most formal shrubs. Only use power shears on formal hedges where previous practice was to shear, or as directed by the COD management.

Pruning of trees up to a height of 12 feet and palms up to 15' is included in the scope of the work. If pruning is required above the height of 12 feet for non palms, contractor shall propose an extra service to the COD representative and acquire approval prior to performing the work. Palm pruning of palms over 15' is defined in Component E.3.

The branching height of trees shall be raised only for the following reasons:

Provide clearance for pedestrians, vehicles, mowers and buildings. Minimum 8ft of clearance is required along all walkways and parking areas.
Maintain clearance from shrubs in bed areas.
Improve visibility in parking lots and around entries. Extra care should be taken when considering sight lines on the road and the vendor should report any identified visibility concerns to CDD management.
Prune trees to remove weak branching patterns and provide corrective pruning for proper development. Cut back to the branch collar without leaving stubs. Provide clean and flush cut with no tearing of the tree bark.
Prune to contain perimeter growth within intended bed areas. Established groundcover shall be maintained 4" to 6" away from adjacent hardscape and turf. Bevel or roll leading edges to avoid creating a harsh boxed look. Mature groundcover shall be maintained at a consistent, level height to provide a smooth and even appearance and separation from adjacent plant material.

Structural pruning will be required for several varieties of plants bi-annually, annually or semi- annually to maintain their scale and performance within the landscape. The methodology employed is to structurally prune one plant group throughout the entire property during the sectional detail rotation. All needed structural pruning will be done once per year at minimum. All Ornamental Grasses are to be haystack cut one time per year.

Crepe Myrtles are to be trimmed once per year in the winter months. Trimming should include removal of old blooms, sucker growth and any cross branching. Trimming should be done in such a way that cuts are no less than 12" away from previous year's cuts.

Pruning of all palms less than 15' in height will be included in the sectional rotation. Pruning consists of removal of all dead fronds, seedpods, and any loose boots.

Weed Contro 

Bed areas are to be left in a weed free condition after each detail service. While pre and post- emergent chemicals are acceptable means of control, weeds in bed areas larger than 3" shall be pulled by hand or string trimmed.

Hardscape cracks and expansion joints are to be sprayed in conjunction with the detail cycle to control weeds. Chemical practices shall not be a substitute for hand weeding where the latter is required.

For the protection of private property, landscapers will not perform chemical edging in a manner that results in direct contact with private fences or along private fences. A buffer zone of approximately 4 to 6 inches will be maintained along all private fencing. The maintenance of any grass or vegetation within this buffer area will be the responsibility of the respective property owner.

Trash Removal

Removing trash from all landscape areas will be the responsibility of the contractor. The contractor will remove trash from all focal areas, including medians, around amenity areas, and monuments every visit. Other trash will be removed during normal detail rotations.

Policing

Contractor will police the grounds during each service visit to remove trash, debris and fallen tree litter as needed prior to mowing and edging. Contractor is not responsible for removal of excessive storm debris which would be performed with prior approval with a supplemental proposal.

As needed, the contractor will dedicate supplemental personnel and specialized equipment to the removal of seasonal leaf drop from all landscape and hardscape areas during the months of November through April.

All litter shall be removed from the property and disposed of off-site.

Communication
Daily, the contractor will communicate with the COD representative for any landscape issues requiring immediate attention.

Communication is of the utmost importance. The contractor will provide a weekly written report in a form approved by the COD representative which highlights the main aspects of the previous week's maintenance activities. This can just be a checklist sent via email on Fridays or Mondays.

When requested by COD management, the contractor will provide a Monthly Service Calendar for the upcoming period. A copy of the preceding month's Irrigation Maintenance report and Lawn and Ornamental Fertilization report will be provided monthly. A copy of these documents should be submitted to the COD representative by the 5th of each month electronically, or in person. This is only necessary should management request, likely due to performance concerns, however the vendor should always have them should management request.

Contractor agrees to take part in regular weekly, bi-weekly or monthly inspections, as decided by COD management, of the property to ensure their performance is satisfactory. Contractor also agrees to complete any work that appears on punch lists resulting from inspections or reviews within three weeks of receiving them. Contractor will have their Account Manager participate on its behalf and have their Lawn and Ornamental and Irrigation Managers or Technicians available for inspection meetings as needed or requested by COD management.

Staffing
The Contractor shall have a well-experienced Foreman/Supervisor supervising all work onsite. This person should have knowledge of horticultural practices and be capable of properly supervising others. The Foreman/Supervisor should communicate regularly, daily when needed, with COD management. Further, In order to maintain continuity, the same Foreman/Supervisor shall direct the scheduled maintenance operations throughout the year. Any anticipated changes in supervisory personnel shall be brought to the attention of the COD representative prior to any such change. The intent is for maintenance personnel to familiarize themselves with the site.
The crew members should be properly trained to carry out their assigned task and should work in a safe professional manner. Each crew member should be in full uniform at all times.

Contractor is expected to staff the property with trained personnel experienced in commercial landscape maintenance. All personnel applying fertilizers, insecticides, herbicides, and fungicides must be certified by the state of FL. These individuals should be Best Management Practices Certified and hold a Limited Certification for Urban Landscape Commercial Fertilizer or a Certified Pest Control Operator or an employee with an ID card working under the supervision of a CPCO.

Contractor agrees to screen all crew members for criminal background. Also, contractor agrees to follow all INS guidelines for hiring and to maintain an 1-9 and other required documents on each employee.

Holidays observed that do not require staffing include New Year's Day, Memorial Day, Independence Day, Labor Day, Thanksgiving Day and Christmas Day, and any other day agreed to by COD Management. Normal working hours are from 7:00 AM until 7:00 PM. No power equipment will be operated near homes before 9:00 AM. Efforts will be made such that ALL work performed around the Amenity Areas and pool area is to be completed prior to busy attendance hours. Saturdays will be made available for makeup work due to inclement weather from 8:00 AM until 5 PM.

Component "B" - Turf Care Program - Fertilization and Pest Control
Chemical Application Maintenance Information
All hardscape surfaces are to be blown off immediately following a fertilizer application to prevent staining.

The irrigation system will be fully operational prior to any fertilizer application.

Soils shall be tested at a reliable testing facility once per year to monitor for pH, Nematodes, and other relevant factors based on turf types. Soil samples should include all Root Rot and chemical make-up. The results will be provided to management along with the contractor's recommendation as to any changes in the turf care program based on these results.

St Augustine
Application Schedule - Minimum schedule, if more is needed it is up to the contractor to recommend.
Monthly Application schedule - St. Augustine
January: Winter fertilization, broadleaf weed control and disease control
March: Spring granular fertilization, broadleaf weed control, insect, and disease control
May: Late spring heavy, 100% slow-release Nitrogen fertilization with Arena and weed Control
October: Heavy fall granular fertilization and broadleaf weed/disease control

App ication Requirements: ST AUGUSTINE

Contractor will submit a schedule of materials to be used under this program along with application rates. The annual program will include a maximum of 4 lbs. of N/1000 square feet with a minimum of 50% slow release and a high Potassium blend in the fall fertilization to promote root development unless soil samples indicate the presence of sufficient Potassium. The winter liquid fertilization should contain a maximum of .5Ibs of N/1000 square feet.

Bahia - Where Applicable (Irrigated areas only)
Application Schedule - Minimum schedule, if more is needed it is up to the contractor to recommend.

Monthly Application Schedule - Bahia
March: Complete liquid fertilizer and broadleaf weed control to include blanket pre-emergent herbicide application.
June: Chelated Iron application and Mole Cricket control.
October: Complete liquid fertilizer and broadleaf weed control to include blanket pre-emergent.

Application Requirements: BAHIA

Contractor will submit a schedule of materials to be used under this program along with application rates. Annual program will include a minimum of 2 lbs. of N/1000 square feet with a minimum of 30% slow release and a high Potassium blend in the late summer fertilization to promote root development unless soil samples indicate the presence of sufficient potassium.

Bermuda - Sports Field
Application Schedule - Minimum schedule, if more is needed it is up to the contractor to recommend.
January:Liquid or granular Fertilization - Disease & Insect Control
February: Liquid or granular Fertilization
March: Core Aeration
April: Liquid or granular Fertilization Sedge & Broadleaf Weed Control/Disease & Insect Control
June: Disease & Insect Control as needed.
July: Liquid or granular Fertilization
August: Sedge & Broadleaf Weed Control/Disease & Insect Control
September: Liquid or granular Fertilization
October: Disease & Insect Control
December: Liquid or granular Fertilization

Bermuda - Standard
Application Schedule - Minimum schedule, if more is needed it is up to the contractor to recommend.

January: Liquid or granular Fertilization - Disease & Insect Control
March: Spring Granular fertilization with broadleaf weed control, insect and disease control
May: Slow release with Weed Control
July: Slow Release (Nitrogen) with insect and weed control
October: Liquid or Granular and Disease & Insect Control

Application Requirements: BERMUDA

All fertilizers utilized under this program are to be custom blended with a balanced nutrient package. A complete minor and trace element package will be included with each application to ensure that all the requirements of grasses are met. If soil samples indicate a high pH, all fertilizers utilized will be Sulphur coated products.

Zoysia
Application Schedule - Minimum schedule, if more is needed it is up to the contractor to recommend.

Monthly Application Schedule - Zoysia
January: 1PM spot treatment for weeds as necessary and inspect/treat fungal activity. February: Pre-emergent herbicide/spot treatment for weeds and fungal activity.
March: Fertilization. Spot treat weeds and treat fungal and insect activity as necessary.
April: Liquid Fertilization with .51b N, with Iron, post emergent weed control, insect/disease control as necessary.
May: Fertilization
June: Insect/weed/disease control as necessary.
July: Insect/weed/disease control as necessary.
August: spot treat weeds as necessary, inspect/treat fungal activity.
September: Liquid Fertilization with emergent weed control, insect/disease control as necessary. October: Fertilization - Weed/insect/disease control as necessary.
November: Blanket Pre-emergent herbicide, w/Liquid Iron. Spot treat weeds and inspect/treat fungal activity.
December: Blanket potash - weeds as necessary, inspect/treat fungal activity.

Application Requirements: ZOYSIA

All fertilizers utilized under this program are to be custom blended with a balanced nutrient package. A complete minor and trace element package will be included with each application to ensure that all the requirements of grasses are met. If soil samples indicate a high pH, all fertilizers utilized will be Sulphur coated products.

General
Insect/Disease Control -ALL TURF

The reduction of irrigation water during the winter season will dramatically reduce the potential for fungus/disease problems. Contractor will be responsible for managing settings of irrigation timers and should always have the irrigation times adjusted and set appropriately based on turf type and season.

Supplemental insecticide applications will be provided by the contractor when the contractor identifies a

need for supplemental programs in order to control pests.

Contractor will provide recommendations for TopChoice applications when needed. They will also keep ant bait treatment on mowers or detail vehicles for spot treatment. Ants should be treated near any walking or amenity areas or common use areas such as parks.

Weed Control -ALL TURF

Weed control will be limited to the broadleaf variety and sedge type grasses under this program.

Contractor shall alert management of outbreaks of Crabgrass, wild Bermuda, Alexander and Dove grasses. Failure to do so will make the contractor liable for resulting turf loss. Supplemental insecticide applications will be provided in addition to the normal preventive program as needed to provide control.

Warranty -ALL TURF

If the grass covered under this turf care program dies due to insect infestation, disease or improper fertilizer application, the affected grass will be replaced at no charge. The contractor will not be held responsible for turf loss due to conditions beyond their control. This includes nematodes, diseases such as Take-All Root Rot and weeds such as Crabgrass which are untreatable with currently available chemicals, high traffic areas, drainage problems, or acts of God. In the event these conditions exist, the contractor is responsible to employ whatever cultural practices can be reasonably performed to extend the life of the affected material.

Component "C" - Tree/Shrub Care Program
Application Schedule - Trees and Shrubs Monthly Application Schedule -
March/April: Insect/disease control/fertilization. May/June: Insect/disease control as needed.
July/August: Minor nutrient blend with insect/disease control.
October: Disease control as needed December. Insect/disease control/fertilization as needed.

Application Requirements: Fertilization

Contractor will submit a schedule of materials to be used under this program along with application rates. Fertilizers selected must be appropriate for the plant material to be fertilized such as an acid forming fertilizer for Azaleas which require a lower soil pH.

Contractor will submit a schedule of materials to be used under this program along with application rates. Annual program will include a minimum of 50% slow-release Nitrogen and a high Potassium blend in the fall fertilization to promote root development unless soil sample results indicate the presence of sufficient Potassium.

All fertilizers utilized under this program are to be custom blended with a balanced nutrient package. A complete minor and trace element package will be included with each application to ensure that all the requirements of plant material are met. If soil samples indicate a high pH, all fertilizers utilized will be

Sulphur coated products.

This program covers all fertility requirements on all existing shrubs and palms, as well as all newly installed shrubs, trees, and palms up to 35'. All native trees or transplanted trees over 35' in overall height will require special consideration and are therefore excluded from this program.

There will be a deep root feeding on an as needed basis to establish newly planted trees. Fertilizer will be distributed evenly under the drip zone of each plant. Special care will be taken not to "clump" fertilizer neither at the base nor in the crown of plants.

The irrigation system will be fully operational prior to any fertilizer application.

Soil testing will be carried out when needed at contractors' recommendation. Any changes to the fertilization schedule, products used, or techniques will be discussed with COD management and agreed to by COD management.

Insect/Disease Control

Insect and disease control is intended to mean a thorough inspection of all plantings for the presence of insect or disease activity and the appropriate treatment applied. All insect and disease infestations require follow-up applications for control and are included in this program.

Contractor is responsible for the continuous monitoring for the presence of damaging insects or disease. Any problems noted between regularly scheduled visits will be treated as a service call and responded to within 48 hours. Service calls due to active infestations are included in this program.

This program covers all disease and insect activity on all existing shrubs and palms, as well as all newly installed shrubs, trees, and palms up to 35'. All native trees or transplanted trees over 35' in overall height will require special consideration and are therefore excluded from this program.

Contractor will be required to apply all pesticides in accordance with labeled directions including the use of any Personal Protective Equipment.

Specialty Pa ms

Considering the investment in Specialty Palms such as Phoenix varieties (i.e. Dactylifera, Sylvester, Senegal Date etc.), contractor will include in their proposed Tree/Shrub program, a comprehensive quarterly fertilization and root/bud Drench and or OTC Injections for potential disease and infestation. Only those treatments relevant to the variety of palm should be included.

When applicable, the contractor will monitor site tubes that have been installed to monitor ground water build up around the root ball of specimen palms to de-water them as necessary.

Warranty

If a plant or tree dies from insect or disease damage while under this Tree/Shrub Care Program, it will be replaced with one that is reasonably available by the contractor if it is reasonably decided to be from negligence by the contractor determined by COD management. Exclusions to this warranty would be Acts of God, along with pre- existing conditions, i.e. soil contamination or poor drainage, nematodes, borers, locusts and insects such as Asian Cycad Scale. Also excluded are diseases such as Verticillium and Fusarium Wilt, TPDD, Lethal Bronzing, Entomosporium Leaf Spot Fungus and Downey Mildew that

are untreatable with currently available chemicals. In the event these conditions exist, the contractor is responsible to promptly report any detection to the COD representative.

Component "D" - Irrigation Maintenance
Frequency of Service
Contractor will perform the following itemized services under "Specifications" on a monthly basis completing 25% of the inspection each week. The irrigation inspection should be performed during the same week(s) each month. Repairs under $500 should be carried out each month with just verbal confirmation. Anything over $500 requires written approval.

Specifications
Activate each zone of the system.
Visually check for any damaged heads or heads needing repair.
Visually check all landscape areas irrigated with Netafim drip lines to ensure proper water flow and pressure.
Clean filters located at each zone valve monthly if applicable. Clean, straighten or adjust any heads not functioning properly.
Straighten, re-attach to bracing and touch up paint on riser heads as needed. Report any valve or valve box that may be damaged in any way.
Leave areas in which repairs or adjustments are made free of debris.
Adjust controllers to the watering needs as dictated by weather conditions, seasonal requirements, and water management district restrictions including adjusting of rain sensors.
Contractor will provide a written report of the findings by zone.
Repairs that become necessary and that are over and above the routine monthly inspections will be done on a time and material basis. Hourly irrigation repair rates will be defined in the overall landscape maintenance contract.
Request for authorization must be submitted to the COD representative for approval. A description of the problem, its location and estimated cost should be included. All repairs must be approved by the COD representative prior to initiating any work. It is up to COD management's discretion to allow the contractor to proceed with repairs at an agreed threshold without prior approval.

Service Calls

Service Calls required between scheduled visits will be billed on a time and material basis at the rates extra pricing rates.

When not an emergency, request for authorization must be submitted in written form to the COD representative for approval. A description of the problem, its location and estimated cost should be included. All repairs must be approved by the COD representative prior to initiating any work.

Contractor will pay special attention during irrigation (IMC) maintenance inspections to ensure that sprinkler heads are positioned so that water does not spray directly onto buildings, windows, or parking areas.

Contractor will be held responsible for any accident that arises from the over spray of water on hard

surfaces if it is determined that the contractor was negligent in performing monthly irrigation maintenance.

Damage resulting from contractor's crews working on the property (i.e., mower and edger cuts) will be repaired at no charge to the COD within 24 hours of being detected.

Contractor shall not be held responsible for any system failure caused by lightning, construction work, pre-existing conditions, freeze or other acts of God.

Contractor shall not be held responsible for damage to the landscape caused by mandatory water restrictions placed on the property by the governing water management district.

Contractor will visually inspect the irrigation system weekly while performing routine maintenance. Contractor will provide a 24 hour "Emergency" number for irrigation repairs.
Contractor shall take all required readings from meters or at pump stations as required and work with the COD representative to file all quarterly and/or semi-annual reports to the Water Management District.

Component "E" - Additional Services
To be priced separately but as part of the landscape contract. These services are subject to bids at management's discretion at any point.

Note: Additional services work is to be considered as a supplement of the overall Landscape Maintenance contract. All Special Services work is to be performed by supplemental crews. COD management can bid out these services at their discretion and work is to be completed according to this scope, or as COD Management agrees. In addition, contractors should and are expected to recommend when they believe these services should be carried out in their bid documents.
Additionally, all "Additional Services" will be billed in the month they are performed as a separate line item on that month's invoice. Additional services costs will not be spread out across the full annual contract.

1 - Bedding Plants -Annuals (If Applicable)
The nature and purpose of "Flower Beds" is to draw attention to the display. The highest level of attention should be placed on their on-going care.

Schedu e

The most appropriate seasonal annuals will be used. A standard yearly rotation includes but is not limited to: All flower beds on the property will be changed out four (4) times per year during the months of January, April, July, and October. Changes to the amounts of annuals, rotations timing, or date of installation can be made at COD management discretion.

Contractor recognizes that flower beds are intended to highlight and beautify high profile areas and should be selected for color, profusion, and display.

All newly planted beds will have a minimum of 50% of the plants in bloom at the time of installation and they shall be 4 ½" individual pots.

Contractor will obtain prior approval of plant selection from the COD representative 2 weeks before installation.

Installation
Plants are to be installed utilizing a triangular spacing of 9" O.C. between plants.

Annually, prior to the Spring change out, existing soil will be removed to a depth of 6" in all annual beds and replaced with a clean growing medium composed of 60% peat and 40% fine aged Pine Bark.

All beds will be cleaned, and hand or machine cultivated to a depth of 6" prior to the installation of new plants.

Create a 2" trench where the edge of the bed is adjacent to turf or hardscape.

A granular time-release fertilizer and a granular systemic fungicide will be incorporated into the bedding soil at the time of installation.

All beds should be covered with 1" layer of Pine bark Fines after planting.

Follow-up applications of fertilizer, fungicide and insecticide are provided as needed.

Annuals that require replacement due to over-irrigation or under-irrigation will be replaced immediately by contractor without charge to the COD.

Maintenance
Flower beds unique to the property will be reviewed daily or at each service visit for the following: Removal of all litter and debris.
Beds are to remain weed -free at all times.
All declining blooms are to be removed immediately.
Inspect for the presence of insect or disease activity and treat immediately.

Seed heads are to be removed from plants as soon as they appear. "Pinching" of certain varieties weekly is to be a part of the on-going maintenance as well. Frequent "pinching" will result in healthier, more compact plants.

Prolific bloomers such as Salvia require that 10% to 20% of healthy blooms are to be removed weekly. Pre-emergent herbicides are not to be used in annual beds.
Contractor guarantees the survivability and performance of all annual plantings for a period of 90 days. Any plant that fails to perform during this period will be immediately replaced at the contractor's expense.

Warranty
Any bedding plant that dies due to insect damage or disease will be replaced under warranty. Exclusions to this warranty would be freeze, theft, or vandalism.

E.2 - Bed Dressing
Application of designated mulching to community bed spaces.

Schedule
Mulching will be carried out at least once per year. However in many cases the mulch application will be divided into one heavy application in Spring and one lighter application in the fall. The most desirable months are May and Early November. Mulch will be priced "per yard". Application will be completed within a two-week time period.

Installation

Prior to application, areas will be prepared by removing all foreign debris and establishing a defined, uniform edge to all bed and tree rings as well as a 1" to 2" deep trench along all hardscape surfaces to include equipment pads, in order to hold the mulch in place. Bed dressing should be installed in weed free beds that have been properly edged and prepared.

Bed Dressing should be installed to maintain a 2" thickness in all bed areas, including tree rings in lawn areas and maintenance strips unless otherwise directed by the COD representative. Some areas will require more mulch than others. Focal areas are to be prioritized. If at any point the application does not allow enough yards to maintain 2-inch depth across beds, then an additional proposal will be created by the contractor for the additional needed yards.

E.3 - Palm Trimming Schedule
Specimen Date Palms such as Phoenix varieties (i.e. Dactylifera, Sylvester, Senegal Date.etc.) in excess of 15' will be trimmed at least once per year in May. All vegetation will be removed from their trunk. Any palm nuts and loose or excessive boots will be removed and/or cross cut during this process. Contractor will monitor for disease and recommend treatment if necessary. Full debooting is a separate billable job but removing those loose and hanging should be included.

All palms less than 15' will be trimmed as needed by the detail crew during the regular detail rotation as outlined in Genera Services.

All palms in excess 15' will be trimmed at least once per year in the month of May. Any additional trimmings can be added at the discretion of the board or management and will be done at the same cost and rate as the proposed May trimming. Therefore, the fee summary must include the cost per palm for trimming.

Trimming shall include removal of all dead fronds, loose boots and seed stalks.

Trim palms so that the lowest remaining fronds are left at a ten and two o'clock profile or nine and three o'clock at the discretion of management. "Hurricane" cuts are only to be done at the direction of the COD representative.

When trimming, cut the frond close to the trunk without leaving "stubs".

It is imperative that the contractor use clean and sanitized tools, sanitizing their tools thoroughly from tree to tree.

Ridge at Apopka Community Development District Landscape Fee Summary

Contractor: Blade Runners of Orlando	Property: Ridge at Apopka CDD

Address: 19 N. Texas Avenue, Orlando, FL 32805	Address: 219 E Livingston St Orlando, FL 32801
Phone: 407-306-0600	Phone: 407-841-2504
Fax:
Contact: Juan Ramirez	Contact: Jarett Wright
Email: Juan@bladerunnersorlando.com	Email: jwright@gmscfl.com

JAN	
FEB	
MAR	
APRIL	
MAY	
JUN	
JUL	
AUG	
SEP	
OCT	
NOV	
DEC	
TOTAL	

Turf Maintenance and Detailing (Component A) -
Turf Maintenance/Detailing/Communication/Staffing	

$3,642.84	

$3,642.84	

$3,642.84	

$9,107.10	

$7,285.68	

$7,285.68	

$9,107.10	

$9,107.10	

$7,285.68	

$9,107.10	

$3,642.84	

$3,642.84	

$76,500.00	

TURF CARE

(Component B)

Bahia/St Augustine/Zoysia	

$300.00		

$300.00		

$300.00			

$300.00			

$300.00		

$1,500.00	

TREE/SHRUB CARE Includes OTC if Applicable (Component C)
Tree/Shrub Fert/OTC/Drenching													

$0.00	

IRRIGATION MAINT.

(Component D)

Irrigation Inspections													

$0.00	
ANNUAL CHANGES - NONE AT THIS TIME

(Component E.1)

Per Annual Pricing:	
N/A

[Count]			
N/A

[Count]			
N/A

[Count]			
N/A

[Count]			

$0.00	

BED DRESSING - Estimate mulch yds (Component E.2)
[Mulch Type] Per Yard Pricing:					
N/A

[Count]						
N/A

[Count]		

$0.00	
PALM TRIMMING	2x Per Year
(Component E.3) Per Palm Price: Palm counts:					
N/A

[Count]								

$0.00	

TOTAL FEE PER MONTH:	
$3,942.84	
$3,642.84	
$3,942.84	
$9,107.10	
$7,585.68	
$7,285.68	
$9,107.10	
$9,407.10	
$7,285.68	
$9,107.10	
$3,942.84	
$3,642.84	
$78,000	

Fee Schedule with Extra Services	$6,499.97	$6,499.97	$6,499.97	$6,499.97	$6,499.97	$6,499.97	$6,499.97	$6,499.97	$6,499.97	$6,499.97	$6,499.97	$6,499.97	

Fee Schedule Essential Services Only	$6,500	$6,500	$6,500	$6,500	$6,500	$6,500	$6,500	$6,500	$6,500	$6,500	$6,500	$6,500	

$78,000.00

Essential Services
Mowing/Detailing/Irrigation/Fert and Pest

$0.00

Extra Services
Annual Changes, Palm Pruning, Mulch

$78,000.00

TOTAL

Annuals: $2.25 each Yard Mulch: $55.00
Palm Trimming each: $45.00

Initials	 	

Section B

Ridge at Apopka COD
Aquatic Maintenance Scope of Services

This Scope is for the defined services of Aquatic Maintenance of the stormwater ponds. The work of Aquatic maintenance is to include the furnishing of all labor, materials, equipment, accessories, and services necessary to maintain the stormwater ponds according to the scope of services defined below. Therefore, the contractor agrees to do the following:

Algae, shoreline weeds/grasses and Aquatic Vegetation Maintenance
Provide algae and aquatic vegetation management/Maintenance for COD stormwater ponds.
The contractor will perform One monthly inspection leading to treatments carried out as frequently as needed to control nuisance/exotic vegetation, algae, shorelines grasses, or aquatic weeds.
Check Dissolved oxygen levels as needed and deemed necessary by contractor prior to treatments to ensure safe treatment without potential fish kills.
Treat any surface filamentous algae blooms and planktonic algae blooms that may arise as well as performing treatment for submerged algae and floating or submerged nuisance vegetations as needed.
Algae blooms will be treated as often as possible until the bloom has subsided, and the algae coverage is less than 5%.
Treat nuisance shoreline grasses and nuisance shoreline vegetation regardless of water level.
During the dry season these grasses will be treated on the exposed bank unless discussed with management to prevent erosion. Then any other vegetation will be treated.
At no time are invasive aquatic weeds or grasses or non-beneficials to cover more than 5% of any contracted pond.
Pond dye will be used as needed to manage any algae blooms or aquatic weeds.
Blue or black dye can be used at contractors' discretion.
The contractor will spray/treat any invasive, exotics or other nuisance vegetation from littoral shelf areas.
Any beneficials that grow in naturally will be allowed to grow in and reported to management.
As these are dry ponds the vendor will treat the dry basins during the dry season as needed to keep them free from unwanted vegetation that is not mowed or disced.
Communication
Contractor is to be available for regular phone and email communication to facilitate complaints or other issues identified by management
Contractor shall be available for any site visits or site inspections when requested.
Provide at minimum an observation checklist stating what has been observed at each pond and any treatments carried out itemized by pond. A

GMS 2025 I Aquatic Maintenance Scope of Services

Ridge at Apopka COD
Aquatic Maintenance Scope of Services

checklist/spreadsheet is sufficient. Contractor is welcome to provide additional details in the report.
Communicate with management on any major algae blooms, or other issues such as erosion problems or other pond bank issues that the contractor may notice.
Contractor will use only approved access easements and access areas. Do not access ponds through private property.
Ill.   Summary of District Ponds
The Ridge at Apopka COD is responsible for 11 ponds with a mix of both wet and dry ponds. Ponds 4, 5, 6, 7, 8, 10, and 11 will be treated on a monthly basis at a standard monthly rate. Ponds 1, 2, 3, and 9 will be treated as needed and billed separately according to pre-determined rates for the respective ponds. Ponds 1, 2, 3, and 9 may be disced on months where the water levels have receded.
Attached below is a map of the district ponds labeled 1 to 11 for quick reference.

•

•

Pond 1	- "Apartment Pond 1" -0.6	 Acres Pond2	- "Apartment Pond2" -0.4	Acres
Pond 3	-- "Apartment Pond 3" -0.2	Acres

Pond 4

•

-

Pond 5
Pond 6

•

-

Pond 7
Pond 8
Pond 9

Tract P-5	- 1.1  Acres
Tract P-3	-2.9  Acres
Tract R-1	 -2 3.1 Acres Tract SW-2 - 1.5 Acres Tract SW-1 - 5.8 Acres Tract P-4	-2.5  Acres

Pond 11 -	Tract P-2	- 1.8	Acres

Pond 10 -

Tract P-1	-0.8	Acres

GMS 2025 I Aquatic Maintenance Scope of Services

ESTIMATE
Aquatic Weed Management, Inc.
PO Box 1259
Haines City, FL 33845

WATERWEED1@AOL.COM

+1 (863) 412-1919

#	Date	Product or service	Description	Qty	Rate	Amount	
1.		Scope of Work	Monthly pond herbicide maintenance on ponds 4 and 9 (Tracts P-4 and P-5). Services include treatments for ALL	1	$250.00	$250.00	
	vegetation		
	(emerged, submerged and ﬂoating)		
	within the ordinary high water level.		
	Priced as $/treatment.		

Scope of Work	Monthly pond herbicide maintenance on ponds 1, 2, 3, 10, and 11 (Apartment ponds and Tracts P-1 and P - 2) . Services include treatments for ALL vegetation (emerged, submerged and ﬂoating) within the ordinary high water level. Priced as $/treatment.

1	$325.00	$325.00

Bill to
The Ridge at Apopka CDD c/o GMS
219 E Livingston St Orlando, FL 32801

Estimate details
Estimate no.: 1659 Estimate date: 09/17/2025

The Ridge	Monthly pond herbicide maintenance on ponds 7 and 8 (Tracts P-2 and P-1). Services include treatments for ALL vegetation
(emerged, submerged and ﬂoating) within the ordinary high water level. Priced as $/treatment.

Monthly maintenance on one 17 acre pond, pond 6 (Tract R-1), treating exotic/invasive species only.

1	$650.00	$650.00

Total	$1,225.00
Note to customer
Thank you for your business!

Accepted date	Accepted by

Section VII

LICENSE AGREEMENT FOR POND FOUNTAIN

This License Agreement for Pond Fountain (“Agreement”) is entered into as of this    day of
	, 2025, by and between Ridge 429 Owner, LLC, a Florida limited liability company, with an address of 189 S. Orange Avenue, Suite 1170, Orlando, Florida 32801 (“McCraney”) and the Ridge at Apopka Community Development District (“CDD” or “District”), a local unit of special purpose government created pursuant to Chapter 190, Florida Statutes.

WITNESSETH:

WHEREAS, the CDD is a special purpose unit of local government, established for the purpose of constructing, operating, and maintaining public improvements for the Ridge at Apopka development, including but not limited to the stormwater system; and

WHEREAS, McCraney is a property owner and/or manager within the CDD and desires to install a fountain and related electrical equipment (together, “Fountain”) within the CDD’s stormwater pond and related easements identified in Exhibit A (“License Area”); and

WHEREAS, the CDD is agreeable to McCraneys’ use of the License Area, subject to the terms of this Agreement.

NOW, THEREFORE, for good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, it is understood and agreed as follows:

Recitals. The recitals set forth above are acknowledged as true and correct and are incorporated herein by reference.

License. Subject to the terms of this Agreement, the CDD hereby grants McCraney the right, privilege, and permission to access the License Area and for the sole purpose of installing, owning, operating, maintaining, repairing and replacing the Fountain within the License Area on the terms set forth herein (“License”).

McCraney Responsibilities.
Standard of Care - McCraney shall cause the Fountain to be designed, constructed, repaired, maintained and reconstructed in a sound, professional manner and consistent with community standards. Further, the Fountain shall be designed and installed pursuant to the specifications set forth in Exhibit B.
Final Inspection – Within 5 days of completion of the Fountain installation, McCraney shall notify the CDD in writing, and, upon request of the CDD, cooperate with the CDD in conducting an inspection of the Fountain.
Permits - McCraney shall be responsible for obtaining any and all applicable permits and approvals relating to the Fountain (including but not limited to any approvals of U.S. Army Corps of Engineers, Florida Department of Environmental Protection, the City, the County, any applicable homeowners’ association, or any other regulatory or similar authority of any kind), provided however that the CDD shall serve as the operation and maintenance entity under for the CDD’s master stormwater management system and with respect to the pond.

Contractors and Subcontractors. McCraney shall only use licensed and insured contractors to install the Fountain and otherwise conduct any work as part of the License. McCraney shall cause its contractors and/or subcontractors performing work within the License Area to comply with the requirements of this Agreement by incorporating McCraney’s obligations hereunder into any agreements with McCraney’s contractors and/or subcontractors.
Damage. McCraney shall use all due care to protect the License Area and adjoining property from damage resulting from McCraney’s use of the License Area. In the event that McCraney, its respective employees, agents, assignees, contractors (or their subcontractors, employees or materialmen), or representatives cause damage to the License Area or to adjacent property or improvements in the exercise of the License rights granted herein, McCraney, at McCraney’s sole cost and expense, agrees to promptly commence and diligently pursue the restoration of the License Area, adjoining property and/or the improvements so damaged to, as nearly as practical, the original condition and grade, including, without limitation, replacement and/or repair of any sod, irrigation, landscaping, hardscaping, plantings, ground cover, roadways, curbs, driveways, sidewalks, parking areas, fences, walks, utility lines, stormwater facilities, pumping facilities, pumps and other structures or improvements of any kind.
Insurance. McCraney and/or any contractors/subcontractors performing work for McCraney on the License Area shall at all times maintain general liability insurance to afford protection against any and all claims for personal injury, death or property damage arising directly or indirectly out of the exercise of the rights and privileges granted. Said insurance shall be issued by solvent, reputable insurance companies authorized to do business in the State of Florida, and shall be in a combined-single limit of not less than
$1,000,000.00 with respect to bodily injury or death, and property damage. The CDD shall be a named additional insured on any such policies, and McCraney shall provide copies of all applicable insurance certificates with policy endorsements evidencing the satisfaction of the requirements of this paragraph prior to accessing the License Area.
Laws. McCraney shall access and install the Fountain in a sound, professional manner and shall have sole responsibility for obtaining any necessary permits or regulatory approvals for the use of the License Area. Any rights granted hereunder shall be exercised by McCraney only in accordance and compliance with any and all applicable laws, ordinances, rules, regulations, permits and approvals, and any future modifications or amendments thereto. McCraney shall not discharge into or within the License Area any hazardous or toxic materials or substances, any pollutants, or any other substances or materials prohibited or regulated under any federal, state or local law, ordinance, rule, regulation or permit, except in accordance with such laws, ordinances, rules, regulations and permits.
Liens. McCraney shall not permit (and shall promptly satisfy) any construction, mechanic’s lien or encumbrance against the License Area or other CDD property in connection with the exercise of its rights hereunder.
O&M Responsibility - McCraney shall own the Fountain, and shall be fully responsible for McCraney’s cost for the design, permitting, construction, repair, maintenance, and reconstruction of the Fountain.

Attorney’s Fees & Costs. The prevailing party in any litigation to enforce the terms of this
Agreement shall be entitled to reasonable attorney’s fees and costs.

Termination. The District may revoke this Agreement and the License at any time for cause upon at least 10 days written notice to McCraney. For purposes of this Agreement “Cause” shall mean either (i) the District’s transfer of title to the License Area; (ii) the order of any governmental organization including the St. Johns River Water Management District; or (iii) McCraney’s default under any of the terms of this Agreement. McCraney shall not be entitled to, and hereby waives, any right to damages of any kind whatsoever for the District’s termination of this Agreement and the License. Further, upon any termination of this Agreement, McCraney shall, at McCraney’s sole cost and expense, remove the Fountain and restore the License Area, adjoining property and/or the improvements so damaged to, as nearly as practical, the original condition and grade, including, without limitation, replacement and/or repair of any sod, irrigation, landscaping, hardscaping, plantings, ground cover, roadways, curbs, driveways, sidewalks, parking areas, fences, walks, utility lines, stormwater facilities, pumping facilities, pumps and other structures or improvements of any kind.

Indemnification. McCraney agrees to indemnify, defend and hold harmless the CDD, as well as any officers, supervisors, staff, agents and representatives, and successors and assigns, of the foregoing, against all liability for damages and expenses resulting from, arising out of, or in any way connected with, this Agreement or the exercise of the privileges granted hereunder except for any damages and expenses which are the result of the gross negligence or intentional misconduct of the CDD.

Sovereign Immunity. Nothing in this Agreement shall be deemed as a waiver of immunity or limits of liability of the CDD 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, and nothing in this Agreement shall inure to the benefit of any third party for the purpose of allowing any claim which would otherwise be barred under the doctrine of sovereign immunity or by operation of law.

Counterparts. This Agreement may be executed in counterparts. Any party hereto may join into this Agreement by executing any one counterpart. All counterparts when taken together shall constitute one agreement. DocuSign or pdf signatures of this Agreement shall be deemed legal and binding a originals

[SIGNATURES TO FOLLOW]

IN WITNESS WHEREOF, the parties have caused these presents to be executed the day and date first above written.

Witnesses:

Ridge at Apopka
Community Development CDD

By:			 By:			
Chair of the Board of Supervisors
Printed Name:	  Address: 	

By:	

Printed Name:	  Address: 	

STATE OF FLORIDA	)
COUNTY OF 		)

The foregoing instrument was acknowledged before me by means of  physical presence or  online notarization this
	 day of 	, 20	, by 	, as 	 of the Board of Supervisors of the Ridge at Apopka Community Development CDD, on behalf of said CDD. He [ ] is personally known to me or [
] produced 	as identification.

NOTARY PUBLIC

(Print, Type or Stamp Commissioned Name of Notary Public)

[SIGNATURE PAGE TO LICENSE AGREEMENT]

Witnesses:

By:	

Printed Name:	  Address: 	

Ridge 429 Owner, LLC

By:	 Steven E. McCraney
Manager

By:	

Printed Name:	  Address: 	

STATE OF FLORIDA	)
COUNTY OF 		)

The foregoing instrument was acknowledged before me by means of  physical presence or  online notarization this
	day of 	, 20	, by Steven E. McCraney, Manager of Ridge 429 Owner, LLC, on behalf of the company. He [ ] is personally known to me or [ ] produced 	as identification.

NOTARY PUBLIC

(Print, Type or Stamp Commissioned Name of Notary Public)

[end of signature pages]

EXHIBIT A:	License Area
EXHIBIT B:	Fountain Specifications

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Section VIII

Section 1

Ridge at Apopka
COMMUNITY DEVELOPMENT DISTRICT

Fiscal Year 2025
Check Register

Date	check #'s	Amount		

6/1-6/30	
10161-10163		
$15,953.25	
7/1-7/31	10164-10166		$11,750.00	
8/1-8/31	10167-10171		$12,941.92	
	TOTAL		$40,645.17	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	9/16/25	PAGE	1
*** CHECK DATES 06/01/2025 - 08/31/2025 ***	RIDGE @ APOPKA - GENERAL FUND
BANK A RIDGE AT APOPKA GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/26/25 00017	6/01/25 152360	202506 320-53800-46200	*	6,500.00
JUN 25 - LANDSCAPE MAINT
BLADE RUNNERS COMMERCIAL	6,500.00 010161

6/26/25 00001	6/01/25	
	6/01/25	
	6/01/25	
	6/01/25	
	6/01/25	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
37	202506 320-53800-34000	*	1,250.00
JUN 25 - FIELD MGMT
38	202506 310-51300-34000	*	3,333.33
JUN 25 - MGMT FEES
38	202506 310-51300-49500	*	100.00
JUN 25 - WEBSITE ADMIN
38	202506 310-51300-35100	*	150.00
JUN 25 - IT
38	202506 310-51300-31300	*	416.67
JUN 25 - DISSEMINATION
GMS-CENTRAL FLORIDA, LLC	5,250.00 010162
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/26/25 00003	6/20/25 3582618	202505 310-51300-31500	*	172.00
MAY 25 - GENERAL COUNSEL
KUTAK ROCK LLP	172.00 010163
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/26/25 00014	5/23/25 7760953	202505 310-51300-32300	*	4,031.25
SER 2022 TRUSTEE FEES
U.S. BANK	4,031.25 010164
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/15/25 00017	7/01/25 158258	202507 320-53800-46200	*	6,500.00

BLADE RUNNERS COMMERCIAL	6,500.00	010165	
- - - - - - - -	- - - - - - -	- -	- - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
39
JUL	25	202507 320-53800-34000	*	1,250.00	
40	202507 310-51300-34000	*	3,333.33	
JUL	25	- MGMT FEES	
40	202507 310-51300-49500	*	100.00	
JUL	25	- WEBSITE ADMIN	
40	202507 310-51300-35100	*	150.00	
JUL	25	- IT	
40	202507 310-51300-31300	*	416.67	
JUL	25	- DISSEMINATION	

JUL 25 - LANDSCAPE MAINT

7/15/25 00001	7/01/25	
	7/01/25	
	7/01/25	
	7/01/25	
	7/01/25	

- FIELD MGMT

GMS-CENTRAL FLORIDA, LLC	5,250.00 010166
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/13/25 00018	6/30/25 19961	202506 320-53800-46800	*	725.00
JUN 25 - POND MAINT
7/25/25 20091	202507 320-53800-46800	*	725.00
JUL 25 - POND MAINT
AQUATIC WEED MANAGEMENT, INC.	1,450.00 010167
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
RAPK RIDGE AT APOPK PPOWERS

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	9/16/25	PAGE	2
*** CHECK DATES 06/01/2025 - 08/31/2025 ***	RIDGE @ APOPKA - GENERAL FUND
BANK A RIDGE AT APOPKA GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
8/13/25 00017	7/30/25 162716	202507 320-53800-46200	*	1,497.92
BUSH HOGGING EMPTY LOT
BLADE RUNNERS COMMERCIAL	1,497.92 010168
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/13/25 00001	8/01/25 41	202508 320-53800-34000	*	1,250.00
AUG 25 - FIELD MGMT
8/01/25 42	202508 310-51300-34000	*	3,333.33
AUG 25 - MGMT FEES
8/01/25 42	202508 310-51300-49500	*	100.00
AUG 25 - WEBSITE ADMIN
8/01/25 42	202508 310-51300-35100	*	150.00
AUG 25 - IT
8/01/25 42	202508 310-51300-31300	*	416.67
AUG 25 - DISSEMINATION
GMS-CENTRAL FLORIDA, LLC	5,250.00 010169
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/13/25 00003	7/17/25 3596481	202506 310-51300-31500	*	582.00
JUN 25 - GENERAL COUNSEL
KUTAK ROCK LLP	582.00 010170
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/13/25 00008	6/30/25 11947775 202506 310-51300-48000	*	4,162.00
NOT PH ADOPT FY25/26 BUDG
ORLANDO SENTINEL	4,162.00 010171
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	40,645.17
TOTAL FOR REGISTER	40,645.17

RAPK RIDGE AT APOPK PPOWERS

Section 2

Ridge at Apopka
Community Development District

Unaudited Financial Reporting
August 31, 2025

Table of Contents

1	Balance Sheet

2	General Fund

3	Debt Service Fund Series 2022

4	Debt Service Fund Series 2023

5	Capital Project Fund Series 2022

6	Month to Month

7	Long Term Debt Report

8	Assessment Receipt Schedule - On Roll

9	Assessment Receipt Schedule - Direct

Combined Balance Sheet August 31, 2025

General Fund	Debt Service Fund	Capital Project Fund	Totals Governmental Funds	

Assets:
Cash:							
Operating Account Due from General Fund Due from Construction	$	150,030
- 3,014	$		-	$
-
-	-	$
-
-	150,030
- 3,014	

Investments:

Series 2022
Reserve	
-	872,856	
-	
872,856	
Revenue	-	385,150	-	385,150	
Prepayment	-	8,921	-	8,921	
Construction	-	-	2,519	2,519	
Series 2023
Reserve	

-	115,455	

-	

115,455	
Interest	-	-	-	-	
Revenue	-	124,794	-	124,794	
Total Assets	$	153,044	$	1,507,177	$	2,519	$	1,662,740	

Liabilities:
Accounts Payable	

$	

2,775	

$	-	

$	-	

$	

2,775	
Due to General Due to Other
Due to Debt Service Due to Landowner Unearned Revenue		-
-
- 10,000
-	-
-
- 5,008
-	3,014
-
- 390,482
-		3,014
-
- 405,490
-	
Total Liabilites	$	12,775	$	5,008	$	393,496	$	411,279	
Fund Balance: Restricted for: Debt Service	

$	

-	

$	1,502,169	

$	-	

$	

1,502,169	
Capital Project				(390,977)		(390,977)	
Unassigned	140,269	-	-	140,269	
Total Fund Balances	$	140,269	$	1,502,169	$	(390,977)	$	1,251,462	
					
Total Liabilities & Fund Balance	$	153,044	$	1,507,177	$	2,519	$	1,662,740	

General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending August 31, 2025

Adopted	Prorated Budget	Actual	
Budget	Thru 08/31/25	Thru 08/31/25	Variance	

Revenues:		
Special Assessments - Tax Roll	$	130,087	$	130,087	$	132,856	$	2,769	
Special Assessments - Direct	84,005	84,005	84,005	-	
Other Income	-	-	-	-	
Total Revenues	$	214,092	$	214,092	$	216,860	$	2,769	

Expenditures:					
General & Administrative:					
Engineering	$	2,000	$	1,833	$	-	$	1,833	
Attorney	22,500	20,625	7,632	12,993	
Annual Audit	6,600	6,600	6,600	-	
Arbitrage Rebate	500	-	-	-	
Dissemination Agent	5,000	4,583	4,583	(0)	
Trustee Fees	9,956	4,031	4,031	-	
Management Fees	40,000	36,667	36,667	0	
Information Technology	1,800	1,650	1,650	-	
Website Maintenance/Development	1,200	1,100	1,100	-	
Telephone	200	183	-	183	
Postage & Delivery	500	458	315	143	
Insurance General Liability	5,720	5,720	5,408	312	
Printing & Binding	250	229	63	167	
Legal Advertising	2,500	2,292	5,059	(2,767)	
Other Current Charges	2,654	2,433	1,018	1,414	
Dues, Licenses & Subscriptions	175	175	175	-	
Total General & Administrative	$	101,555	$	88,580	$	74,301	$	14,278	

Operations & Maintenance					
Field Expenditures
Field Management	

$	15,000	

$	13,750	

$	13,750	

$	-	
Internet	400	367	-	367	
Electric	1,200	1,100	-	1,100	
Reclaimed Water	4,037	3,701	-	3,701	
Pressure Washing	4,000	3,667	-	3,667	
Landscape Maintenance	60,000	55,000	74,548	(19,548)	
Fertilization	10,000	9,167	-	9,167	
Landscape Contingency	-	-	16,624	(16,624)	
Irrigation Repairs	3,000	2,750	-	2,750	
Janitorial Services	4,000	3,667	-	3,667	
Pest Control	2,400	2,200	-	2,200	
Aquatic Maintenance	8,500	7,792	9,150	(1,358)	
Subtotal Field Expenditures	$	112,537	$	103,159	$	114,072	$	(10,913)	
					
Total Expenditures	$	214,092	$	191,739	$	188,373	$	3,366	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	22,353	$	28,487	$	6,134	
					
Net Change in Fund Balance	$	-	$	22,353	$	28,487	$	6,134	
					
Fund Balance - Beginning	$	-		$	111,782		
					
Fund Balance - Ending	$	-		$	140,269		

	Adopted	Prorated Budget	Actual		
	Budget	Thru 08/31/25	Thru 08/31/25	Variance	

Revenues:					
Special Assessments - Tax Roll	$	545,612	$	545,612	$	555,196	$	9,584	
Direct Assessments	329,872	204,521	204,521	-	
Prepayments	-	-	35,206	35,206	
Interest Income	20,000	18,333	45,511	27,178	
Total Revenues	$	895,484	$	768,466	$	840,434	$	71,968	

Expenditures:					
Interest - 11/1	$	337,159	$	337,159	$	337,159	$	-	
Interest - 5/1	337,159	337,159	337,159	-	
Principal - 5/1	205,000	205,000	205,000	-	
Special Call - 5/1	-	-	30,000	(30,000)	
Total Expenditures	$	879,319	$	879,319	$	909,319	$	(30,000)	
					
Excess (Deficiency) of Revenues over Expenditures	$	16,165	$	(110,853)	$	(68,885)	$	41,968	

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	16,165	$	(110,853)	$	(68,885)	$	41,968	
					
Fund Balance - Beginning	$	444,613		$	1,330,805		
					
Fund Balance - Ending	$	460,778		$	1,261,920		

	Adopted	Prorated Budget	Actual		
	Budget	Thru 08/31/25	Thru 08/31/25	Variance	

Revenues:					
Special Assessments - Tax Roll	$	227,113	$	227,113	$	231,945	$	4,832	
Interest Income	-	-	7,708	7,708	
Total Revenues	$	227,113	$	227,113	$	239,653	$	12,540	

Expenditures:					
Interest - 11/1	$	89,238	$	89,238	$	89,238	$	-	
Interest - 5/1	89,238	89,238	89,238	-	
Principal - 5/1	45,000	45,000	45,000	-	
Total Expenditures	$	223,475	$	223,475	$	223,475	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	3,638	$	3,638	$	16,178	$	12,540	

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	3,638	$	3,638	$	16,178	$	12,540	
					
Fund Balance - Beginning	$	137,804		$	224,071		
					
Fund Balance - Ending	$	141,442		$	240,249		

Adopted	Prorated Budget	Actual	
Budget	Thru 08/31/25	Thru 08/31/25	Variance	

Revenues		
Developer Contributions Interest Income	$	-	$
-	-	$	-
-	93	$	- 93	
Total Revenues	$	-	$	-	$	93	$	93	

Expenditures:						
Improvements	$	-	$	-	$	-	$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
						
Excess (Deficiency) of Revenues over Expenditures	$	-	$	-	$	93	$	93	

Other Financing Sources/(Uses)						
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	
						
Net Change in Fund Balance	$	-	$	-	$	93	$	93	
						
Fund Balance - Beginning	$	-	$	(391,070)			
						
Fund Balance - Ending	$	-	$	(390,977)			

Ridge at Apopka
Community Development District Month to Month

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

Revenues:

Special Assessments - Tax Roll

$	-	$	-	$

-	$	34,794  $

46,868  $

241  $

50,952  $

-	$	-	$	-	$

-	$	-

$	132,856

Special Assessments - Direct Other Income	-	-	84,005
-	-	-	-	-	-	-	-	-	-	-	-	84,005
-	-	-	-	-	-	-	-	-	-	
Total Revenues	$	-	$	-	$	84,005	$	34,794	$	46,868	$	241	$	50,952	$	-	$	-	$	-	$	-	$	-	$	216,860	

Expenditures:								
General & Administrative:								
Supervisor Fees	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
PR-FICA	-	-	-	-	-	-	-	-	-	-	-	-	-	
Engineering	-	-	-	-	-	-	-	-	-	-	-	-	-	
Attorney	264	666	512	455	3,000	947	1,036	172	582	-	-	-	7,632	
Boundary Amendment	-	-	-	-	-	-	-	-	-	-	-	-	-	
Annual Audit	-	-	-	-	-	6,600	-	-	-	-	-	-	6,600	
Assessment Administration	-	-	-	-	-	-	-	-	-	-	-	-	-	
Arbitrage Rebate	-	-	-	-	-	-	-	-	-	-	-	-	-	
Dissemination Agent	417	417	417	417	417	417	417	417	417	417	417	-	4,583	
Trustee Fees	-	-	-	-	-	-	-	-	4,031	-	-	-	4,031	
Management Fees	3,333	3,333	3,333	3,333	3,333	3,333	3,333	3,333	3,333	3,333	3,333	-	36,667	
Information Technology	150	150	150	150	150	150	150	150	150	150	150	-	1,650	
Website Maintenance/Development	100	100	100	100	100	100	100	100	100	100	100	-	1,100	
Telephone	-	-	-	-	-	-	-	-	-	-	-	-	-	
Postage & Delivery	1	-	-	-	-	-	8	5	-	-	301	-	315	
Insurance General Liability	5,408	-	-	-	-	-	-	-	-	-	-	-	5,408	
Printing & Binding	5	3	0	1	-	35	-	19	-	-	-	-	63	
Legal Advertising	685	-	212	-	-	-	-	-	4,162	-	-	-	5,059	
Other Current Charges	38	38	38	113	46	46	296	46	119	118	118	-	1,018	
Office Supplies	0	-	-	-	-	-	-	0	-	-	-	-	0	
Dues, Licenses & Subscriptions	175	-	-	-	-	-	-	-	-	-	-	-	175	
Total General & Administrative	$	10,576	$	4,707	$	4,762	$	4,568	$	7,046	$	11,628	$	5,340	$	4,242	$	12,894	$	4,118	$	4,419	$	-  $	74,301	

Operations & Maintenance													
Field Expenditures													
Field Management	$	1,250	$	1,250	$	1,250	$	1,250	$	1,250	$	1,250	$	1,250	$	1,250	$	1,250	$	1,250	$	1,250	$	-	$	13,750	
Internet	-	-	-	-	-	-	-	-	-	-	-	-	-	
Electric	-	-	-	-	-	-	-	-	-	-	-	-	-	
Reclaimed Water	-	-	-	-	-	-	-	-	-	-	-	-	-	
Pressure Washing	-	-	-	-	-	-	-	-	-	-	-	-	-	
Porter Services	-	-	-	-	-	-	-	-	-	-	-	-	-	
Landscape Maintenance	6,500	6,500	6,500	6,500	6,500	6,500	6,500	6,500	6,500	7,998	8,050	-	74,548	
Fertilization	-	-	-	-	-	-	-	-	-	-	-	-	-	
Landscape Contingency	-	-	-	-	11,300	-	5,324	-	-	-	-	-	16,624	
Mulch	-	-	-	-	-	-	-	-	-	-	-	-	-	
Irrigation Repairs	-	-	-	-	-	-	-	-	-	-	-	-	-	
Janitorial Services	-	-	-	-	-	-	-	-	-	-	-	-	-	
Pest Control	-	-	-	-	-	-	-	-	-	-	-	-	-	
Aquatic Maintenance	650	975	975	975	725	725	725	725	725	725	1,225	-	9,150	
Subtotal Field Expenditures	$	8,400	$	8,725	$	8,725	$	8,725	$	19,775	$	8,475	$	13,799	$	8,475	$	8,475	$	9,973	$	10,525	$	-  $	114,072	
													
Total Operations & Maintenance	$	8,400	$	8,725	$	8,725	$	8,725	$	19,775	$	8,475	$	13,799	$	8,475	$	8,475	$	9,973	$	10,525	$	-  $	114,072	
													
Total Expenditures	$	18,976	$	13,432	$	13,487	$	13,293	$	26,821	$	20,103	$	19,139	$	12,717	$	21,369	$	14,090	$	14,944	$	-  $	188,373	
													
Excess (Deficiency) of Revenues over Expenditures	$	(18,976)	$	(13,432)	$	70,517	$	21,500	$	20,047	$	(19,862)	$	31,813	$	(12,717)	$	(21,369)	$	(14,090)	$	(14,944)	$	-  $	28,487	
													
Net Change in Fund Balance	$	(18,976)	$	(13,432)	$	70,517	$	21,500	$	20,047	$	(19,862)	$	31,813	$	(12,717)	$	(21,369)	$	(14,090)	$	(14,944)	$	-  $	28,487	

Ridge at Apopka
Community Development District Long Term Debt Report

	Series 2022 Sppecial Assessment Bonds		
Interest Rate:	4.75%-5.50%		
Maturity Date:	5/1/2052		
Original Amount	$12,935,000		
Reserve Fund Definition	Maximum Annual Debt Service		
Reserve Fund Requirement	$875,484		
Reserve Fund Balance	$872,856		
Bonds Outstanding		$12,935,000	
		(185,000.00)	
Less: Principal Payment - 5/1/24	(195,000.00)	
Less: Principal Payment - 5/1/25	(205,000.00)	
Less: Special Call- 5/1/25	(30,000.00)	
Current Bonds Outstanding	$12,320,000	

	Series 2023, Special Assessment Bonds		
Interest Rate:	4.75% - 5.750%		
Maturity Date:	5/1/2053		
Original Amount	$3,255,000		
Reserve Fund Definition	50% of Maximum Annual Debt Service		
Reserve Fund Requirement	$113,556		
Reserve Fund Balance	$115,455		
Bonds Outstanding		$3,255,000	
Less: Principal Payment - 5/1/24		($45,000)	
Less: Principal Payment - 5/1/25		($45,000)	
Current Bonds Outstanding		$3,165,000	

Ridge at Apopka
COMMUNITY DEVELOPMENT DISTRICT

	Gross Assessments	$	138,390.91	$	578,328.51	$	241,609.04	$	958,328.46	
	Net Assessments	$	130,087.46	$	543,628.80	$	227,112.50	$	900,828.75	
ON ROLL ASSESSMENTS	
allocation in %	
14.44%	
60.35%	
25.21%	
100.00%	

Special Assessment Receipts - Orange County Fiscal Year 2025

Date	
Gross Amount	
Discoumt/ Penalty	
Commission	
Interest	
Net Receipts	
O&M Portion	2022	Debt
Service	2023	Debt
Service	
Total	
01/15/25	$	250,976.51	$	10,038.45		$	-	$	240,938.06	$	34,793.54	$	145,400.41	$	60,744.11	$	240,938.06	
02/04/25	100,538.96	4,021.46		-	96,517.50	13,937.96	58,246.02	$	24,333.52	$	96,517.50	
02/04/25	234,924.79	9,396.99	-	-	225,527.80	32,568.16	136,100.68	$	56,858.96	$	225,527.80	
02/14/25	2,612.43	104.49	-	-	2,507.94	362.17	1,513.48	$	632.29	$	2,507.94	
03/12/25	1,741.62	69.66	-	-	1,671.96	241.45	1,008.99	$	421.53	$	1,671.97	
04/11/25	367,534.80	14,701.18	-	-	352,833.62	50,952.22	212,926.73	$	88,954.67	$	352,833.62	
					-	-		-	-	
TOTAL	$	958,329.11	$	38,332.23	$	-	$	-	$	919,996.88	$	132,855.50	$	555,196.31	$	231,945.08	$	919,996.89	

$

100.00%
(0.65)

Percent Collected
Balance Remaining to Collect

Ridge at Apopka
COMMUNITY DEVELOPMENT DISTRICT
Direct Assessment Receipts Fiscal Year 2025

Invoiced
O&M	2022 DS	
O&M	Paid 2022 DS	
Date/Ck	
KS Apopka Centerline Dev	12/01/24	$	3,633.13		$	7,266.27			
	02/01/25	$	1,816.57		$	-			
	04/01/25		$	19,935.83		$	19,935.83	4.11.25/Wire	
	05/01/25	$	1,816.57		$	-			
	10/01/25		$	12,218.74				
	$	7,266.27	$	32,154.57	$	7,266.27	$	19,935.83		
Apopka Development Opportunity	12/01/24	$	10,456.53		$	20,913.07			
	02/01/25	$	5,228.27		$	-			
	04/01/25		$	79,323.64		$	79,323.64	4.11.25/Wire	
	05/01/25	$	5,228.27		$	-			
	10/01/25		$	48,617.71				
	$	20,913.07	$	127,941.35	$	20,913.07	$	79,323.64		
Apopka Centerline Development	12/01/24	$	27,912.74		$	55,825.48			
	02/01/25	$	13,956.37		$	-			
	04/01/25		$	105,261.21		$	105,261.21	4.11.25/Wire	
	05/01/25	$	13,956.37		$	-			
	10/01/25		$	64,514.93				
	$	55,825.48	$	169,776.14	$	55,825.48	$	105,261.21		
Total	12/01/24	$	42,002.40		$	-			
	02/01/25	$	21,001.21		$	-			
	04/01/25		$	204,520.68		$	-		
	05/01/25	$	21,001.21		$	-			
	10/01/25		$	125,351.38				
	$	84,004.82	$	329,872.06	$	84,004.82	$	204,520.68		
	100%	62%		
	O&M	2022 DS		
	Balance Due:			$	-	$	125,351.38		

Section D

The Ridge at Apopka CDD
Field Management Report

September 23rd, 2025 Jarett Wright
Senior Field Manager GMS

1

The Ridge at Apopka CDD Field Management Report | GMS 2025

Site Items

General Maintenance

Tract P-4 ownership lines were cleared up with the landscaper and regular service is ongoing.
Fallen oak tree was removed from.
New sod that was installed at Tract SW-1 is establishing well and overall tract conditions are improving.

2

The Ridge at Apopka CDD Field Management Report | GMS 2025

Site Items

General Maintenance

Pond disking of the apartment ponds will be scheduled as the area dries out.
Recommend mild grading work to be done in the winter to ensure there are no potential stormwater flow issues.
Tracts currently retaining large amounts of water will be treated on the next site visit by the aquatic’s vendor.

Conclusion

For any questions or comments regarding the above information, please contact me by phone at 407-750-3599, or by email at JWright@gmscfl.com. Thank you.

Respectfully, Jarett Wright