Darby Community Development District Approved Budget FY 2027 May 12, 2026 1-2 3-5 6-7 8-9 10 Assessment Schedule Narratives Table of Contents General Fund Debt Service Fund Series 2024 A-1 Debt Service Fund Series 2024 A-2 Adopted Budget Description FY2026 3A/Tc3th1ur/au2ls6 P6r MoNjoeexnctttehds P9r/oT3jhe0rc/ut2e6d AFBpYpu 2rdo0gve2te7d REVENUES: ISSCnppateereccrriiyaae llFs AAto Essrsswaeerassnrssedmmd Seeunnrttpss--luTDsiarxe Rcto ll $1 895478,,,686363675 - $ 39 137,,,909709767 - $ 12 11$,,26 8027081 - $1 95 348,,,186763775 - $ 11 416 3614,,,,006709290055 TOTAL REVENUES $ 341,137 $ 132,979 $ 123,699 $ 256,678 $ 325,510 EXPENDITURES: Administrative: IISFLPPETTAAAAOODDDWnnuroIentrsniiftreufssCefshtipgsbulgsionentsoebucAaeetieissrureptnestralrsrrt, ii mrm Ta inhAegacLsne vSCtaleentmeeoaui gdeiaigAu c rsn yxcM n &tpFve&Mereoueeiaepe eonrn aRrs td DaGeBrlennsit ieiiFosten eeetin aAbiTnelnnsstsgtiade dve ieeeC&Atnsmcniermehnggh raaSaiegeylnnnur nnLocibgtstielesa toFscrbgeraiyelitipsitot yin oannsd Public Officials Insurance $ 1125 1111123555770225,,,,,,,,,,,,,,,,0012223455580000 15690000000003790008001700000000356700050058 2 122355,,,,,,035890 16677012344 24601679$222883 016805588 ----- 12 111333515,,,,,,,,,011445702 44669003355549 705569$001224835900028 ----- 15 1111123557802,,,,,,,,,,,,,0022345566800 114600000013558080057$00000023689050005 --- 115 111111235678235 ,,,,,,,,,,,,,,,011223456699000 134000001245569009057$000000034678000005 -- TOTAL ADMINISTRATIVE $ 144,189 $ 43,755 $ 59,003 $ 102,758 $ 123,162 Operations & Maintenance IFLLLERWrliaaaeeeraknnpclitdgddeatea r issrMOrticc,sc ipSaaao &eeppinnwree tMaR CMeetenraiooap,ian ni&nannttisic treIn eeMsnrgnraeaainngnncacacetygeieomnent $ 111133 47023559,,,,,,,,000000040000000600000008 $ 1 2558,,,,0398 33013129089017 -- $ 1 236798,,,,,,004669000680001290 -- $ 1113 240157,,,,,,070007020001070000 -- $ 11234 47900012,,,,,,,,005000680000004500000002 Total Operations & Maintenance $ 135,468 $ 32,785 $ 47,652 $ 80,437 $ 134,992 Darby Community Development District Approved Budget General Fund 1 Adopted Budget Description FY2026 3A/Tc3th1ur/au2ls6 P6r MoNjoeexnctttehds P9r/oT3jhe0rc/ut2e6d AFBpYpu 2rdo0gve2te7d Darby Community Development District Approved Budget General Fund Amenity Maintenance JJISFFCCPPPPERWaaneeooolaaaoennecassccbfooonciiutuutiilttlllttlle es rrooCiiirCPMrttneiarrioyy,ethc gnaiiySnr eaaeMMicemtnmllnew rSaatcioieuinteycnlsnpraata,glp es&nelnimc eaIesnrercnietgation $ 12 12556605 ,,,,,,,,000002 00 57 0000000035 0000000000 ----- 1124,,,,1188 18006607$667748 --------- 112235,,,,,,001555 350000003300000006 ------- 124459,,,,,,111333 135000667033$066778046 ------ $ 12 112555905,,,,,,,,,000233907 557000005500357000000000006 --- Total Amenity Maintenance $ 61,480 $ 10,927 $ 16,466 $ 27,393 $ 67,356 Reserve Capital Reserve $ - $ - $ - $ - $ - Total Reserve $ - $ - $ - $ - $ - TOTAL EXPENDITURES $ 341,137 $ 87,466 $ 123,121 $ 210,588 $ 325,510 EXCESS REVENUES (EXPENDITURES) $0 $45,512 $578 $46,090 $0 2 TheDistrictisrequiredtoconductanannualauditofitsfinancialrecordsbyanIndependentCertifiedPublicAccountingFirm.amount for the fiscal year is based on contracted fees from the previous year engagement plus anticipated increase. Thebudgeted Assessment Roll Administration sGeMrvSi,cLeLsC. provides assessment services for closinglot sales,assessment rollservices withthelocalTaxCollectorandfinancialadvisory Dissemination Agent rTehqeuDiriesmtreicnttsis forre quuni-rreadtebdy btohnedS iescsuureist.yandExchangeCommissiontocomplywithRule15(c)(2)-12(b)(5),whichrelatestoadditionalreporting Trustee Fees The District bonds will be held and administered by a Trustee. This represents the trustee annual fee. District Management Fees Arbitrage Rebate TDihsetrDicist twriicllt ciosnrterqaucitr wedittho aann Innudaelplyenhdaevnet aCneratribfiietdr aAgcecroeubnattiengc aFlicrumla ttoio cnalocnultahtee tDhies trreibcat’tse Sliearbieilsit2y0 a2n4d Sspuebcmiailt aA rsespesosrmt teon tthRee DviesntruiectB.onds.The STehrevDiciesstr, LicLtCr. e cTehive ebsuMdgaentaegde ammeonut,nAtc fcooru tnhtei nfigscaanl dyeAadrm isi nbiassterdat oivne thseer cvoincetrsaacstepda rfeteosf oauMtlainneadg einm EexnhtiAbigtr "eAe"m oefn tthwe MithanGaogevmerennmt AengtraeleMmaennatg.ement Information Technology TGohveeDrnismtreincttalp Mroacneasgseemseanltl Soefrvitiscefsi,n LaLnCc.ialactivities,i.e.accounts payable,financialstatements,etc.onamain framecomputer leasedby Special Assessments-Tax Roll Darby Community Development District Budget Narrative REVENUES Annual Audit rTDeihsvetireDiwcits otMrfiaccnota’nsgterArat.cttosr,nreeyv,iewwillofbaegrpereomviednitnsgangednreersaollluetgiaolnss,eravnidcesotthoerthreesDeiasrtcrhicta,sis.eig.,naetdtenadsandcireecatneddpbreypatrhaetioBnoafrodrmoofnStuhplyerBvoisaorrdsmaenedtintghse, eTxhpeenDdisitturircets wduilrlinlegv tyhea FNisocna-l AYdearV oalro driermecta sbsilels dsemveenlotpoerns atlol csoovldera onpderpaltaitntge dexppaerncseelss.withintheDistrictinorderto payfor theoperating Interest The District earns interest on the monthly average collected balance for each of their investment accounts. Expenditures - Administrative Supervisors Fees CThhaep bteurd1ge9t0edo f atmheoFulnotr ifdoar S tthaetu ftiesscaall l yoewasr f iosr bmaesmedb eorns aolfl tshuepBerovairsdorosf Sauttpeenrdviinsgo 1rs2 tmoebeeticnogms.pensated$200permeetinginwhichtheyattend. FICA Taxes SPuaypreorvllistoarx’ess paoynroBllo eaxrpdenodfitSuurpeesr.visor’s compensation.Thebudgetedamount for thefiscalyear iscalculatedat7.65%ofthetotalBoardof District Engineering Fees TmheeetiDnigsst,r i rcet'vsiewen g oinf e einrvowicilels,p raonvdi d oethgeern e srpaelciefnicgailnleye r rienqguessetrevdi caesssigtnomtehnetsD.istrict, i.e. attendance andpreparation for monthly board Attorney 3 Darby Community Development District Budget Narrative Insurance General Liability and Public Officials Vendor Monthly Annual Core Outdoors $ 3,388 $ 40,652 Meter Location Monthly Annual 26180703 10932 Darbywood Contingency TL $$$115,,16066066.0..66077 $$$12604,0,,00000000.0..00000 The estimated cost for common area electric meters througout the District with JEA. Electric aTnhde mDiasitnrtiacitnhinags Dciosntrtricatc'tse cdowmimthonG oarveearsn amnedn mtaalnMagaenmageenmt eonf tOS&eMrv riceelastetod vpernodvoidre cFoinetlrdaOctpse. rationsservices,toincludesupervisionofoperating Field Operations Manager Cost of labor (when outsourced) and supplies for routine repairs and maintenance of the District’s common areas. Repair & Maintenance Cost of miscellaneous repairs and maintenance to irrigation system. Irrigation Repairs The District has contracted with Core Outdoors to maintain the common areas of the District. Landscape Maintenance Landscape Contingency Other landscape costs not under contract, which includes landscape light repairs, tree removals, tree trimmings, additional mulching and new The District has contracted with vendor maintain the water quality in all the lakes in the Community. Lake Maintenance Supplies used in the preparation and binding of agenda packages, required mailings, and other special projects. The District is required to pay an annual fee to the Florida Department of Commerce for $175. Expenditures – Operations Due, Licenses & Subscriptions Website Maintenance PweerbCsihtaeps treerga2r0d1i4n-g2 C2o,mLapwliasnocfeF islosruiedsa. ,TahllisD wisetbriscittse wmiulls bteh mavaeinatawineebds bitye GtoMpS,r LoLvCid aendde utpaidleadtedin mfoornmtahtliyo.nontheCDDaswellaslinkstouseful Telephone Expenditures - Administrative (continued) Current Other Charges cTihrceulDaitsiotrnic.t is required to advertise various notices for monthly Board meetings and other publichearingsinanewspaperofgeneral Printing and Binding Copies used in the preparation of agenda packages, required mailings, and other special projects. Legal Advertising This includes monthly bank charges, amortization schedule fees, and any other miscellaneous expenses that incur during the year. Office Supplies Phone, internet, and Wi-Fi service for Office. Postage and Delivery Actual postage and/or freight used for District mailings including agenda packages, vendor checks and other correspondence. cTohveeDraisgter tioct g'sovGeernnemrealntLaila abgielintycie&s. P Tuhbel iacmOofufincita ilss bLaisaebdil oitny eIsntsimuraatnedce prpeomliciuymis. withaqualifiedentitythatspecializesinprovidinginsurance 4 Darby Community Development District Budget Narrative Meter Location Monthly Annual 100144214 10934 Darbywood Tl-15590119044200194785449122491377247 1110100908939086379 4D DD DaaarCrrabbbroybyynwywwtiwnooogooooedoddn dT cTT yTlll A AAl-PppSWTett wa IIItRRRee000rr111 $$$$$$12$1334,,92500050060000.000....0000..000000000 $$$$$$$131133505,,,,,02466,,0100008020000000.....00000..000000000 Vendor Monthly Annual GMS $445.83 $5,350.00 Cable The District is contracted with Freedom Pest Control for pest control services Pest Control The estimated cost of garbage disposal service will be provided by local company for the District. Refuse The District has various accounts to provide internet services for amenity center and gym. TmhaeinDteisntarniccte wseirllvciocenst.r actwithGovernmentalManagementServices toprovidejanitorialservicesforAmenityCenterandwillalsoincludearea pCoaisnttoinfgla, pbroers(swurhee nwoaushtsinogu,r ccaerdp)eatn cdlesaunpinpgli aensdfo rrerpolaucteinmeernetp oafi rlisghantidngm iani nantedn aarnocuenodf tthhee Dfaicsitlritiicets’s.commonareasandAmenityCenters,toinclude Janitorial Facility Maintenance Janitorial Supplies Purchase of janitorial supplies for cleaning as needed. Security The monthly cost for Access Control - PDK Licensing by Integrated Access Solutions. Electric The estimated cost for Amenity Center electric meters with JEA. Water/Sewer/Irrigation The estimated cost for water, sewer, and irrigation used by the amenity center provided by JEA. TAhmeenesittyim Ceantetdera smwoimunmtibnags peodool. n proposedcontractwithRiversideManagementServicesandPoolsuretoprovidechemicalstomaintainthe Pool Maintenance Pool Chemicals Represents Permit Fees paid to the Department of Health for the swimming pool and spray ground area. cbTauhpdei gtDaeilts eatdsrsirceett'pss.r Persoenptesrttyh eInessutrimanactee dpoplriceym iisu wmitfohr thper oEpGeIrSt, ywihnos uspraencicaelirzeelsa itne dprtoovtiwdiongA imnseunriatyncCee cnotveresraagned too gthoevrerdnimsternicttalp argoepnecriteys. f Tachieli taimesoaunndt Pool Permits Insurance Facility Management Cost to provide management services for the Amenity Center. sTwheimemstiinmga pteodola. mountbasedonproposedcontractwithGovernmentalManagementServicestoprovidemaintenanceoftheAmenityCenter The District has various utility accounts with JEA for water, sewer, and irrigation used by the district. Water/Sewer/Irrigation Expenditures – Amenity 5 Description AFBpYpu2rdo0gv2ete6d 3A/Tc3th1ur/au2ls6 P6r MoNjoeexnctttehds P9r/oT3jhe0rc/ut2e6d AFBpYpu 2rdo0gve2te7d REVENUES: ISSCnppateereccrriiyaae llFs AAto Essrsswaeerassnrssidnmm gSeesunnrttpss--luTDsiar x(e1 R)cto ll $ 111 11470235,,,,009906880056 $ 11 447 8202,,,,477872678506 $7 262,,,013016040 - $ 111 11474225,,,,407977888005 $ 12 104024,,,059068002 - TOTAL REVENUES $ 442,031 $ 364,840 $ 80,474 $ 445,314 $ 357,542 EXPENDITURES: IIPnnrttineerrceeipssatt l15 5/1/11 $ 11 500022,,,055088011 $ 102,581 -- 1 5002,,0508$01 - $ 11 500022,,,055088011 $ 11 500511,,,033088011 TOTAL EXPENDITURES $ 255,163 $ 102,581 $ 152,581 $ 255,163 $ 257,763 Other Sources/(Uses) TTrraannssffeerr I(Onut) $$ -- $$ 1 (15,,732009) $$ -- $$ 1 (15,,732009) $$ -- TOTAL OTHER SOURCES/(USES) $ - $ 14,411 $ - $ 14,411 $ - EXCESS REVENUES (EXPENDITURES) $ 186,869 $ 276,669 $ (72,107) $ 204,562 $ 99,780 (1) Carry Forward is Net of Reserve Requirement $ 100,061 LGNeresot sAs:s sD Asiessscssoemsusnemntste s&nt Csollections 7.5% $$ 1 14 15214,9,,55897033 Product AssUensistasble ATsosteasl sGmroesnst GrossF U Y n 2 i t6 Per PGeFrrY oU2sn7si t (IDneccrreeaassee/) On Roll SSSFFF --- 458000''' 1132345 $$$ 239039,,,789556039...047255 $$$ 1 , 579999788...658533 $$$ 1 , 579999788...658533 $$ -- Total 172 $ 154,573 Darby Community Development District Approved Budget Debt Service Series 2024A-1 Special Assessment Revenue Bonds Interest Due 11/1/27 6 Period OuBtsatlaanndceing Coupons Principal Interest AnSneuravl iDceebt 0000000000000000000000000000111111111111111111111111111111111111111111111111111111115555555555555555555555555555///////////////////////////////////////////////////////0000000000000000000000000000000000000000000000000000000011111111111111111111111111111111111111111111111111111111///////////////2222222333333333333333333334444444444444444444455555555500000011111122222233333344444555566666777777888888999999 111111111111222222222222222222223333333333333333,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,000011111122222233334444444455556666777788999999 224477990011111122223333333344444455556666667788889999990011558800000000000000000000000055555555555555555555555500005555,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,00000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000 44444444445555555555555555555555555566666666666666666666........................................................00000000000000000000666666666666666666666666668888888888000000000000000000000000000000222222222222222222222222220000000000000000000000000000055555555555555555555555555%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 1111111111112222 55666778889900112233345567890000055555550000055555555555,,,,,,,,,,,,,,,,,,,,,,,,,,,,000000000000000000000000000000000000000000000000000000000000000000000000000000000000 ---------------------------- 1111 112222333344445555666666777777888888889999999999990000 77000011111122333333334444555555557777777788888888880011,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,55000011111111222233333355556666667777777788999999990033000000000000000000111122444455555555555555556688889966880000000000000000000111111111133333333333333667788991111 122222222222222222222222222220555555555555555555555555555513333334445556666677777777788,,,,,,,,,,,,,,,,,,,,,,,,,,,,,000000033344444455666788888990001112444555555555556889999900000000000111133333446666679 Total $ 3,520,000 $ 3,749,059 $ 7,269,059 Darby Community Development District AMORTIZATION SCHEDULE Debt Service Series 2024A-1 Special Assessment Revenue Bonds 7 Description AFBpYpu2rdo0gv2ete6d 3A/Tc3th1ur/au2ls6 P6r MoNjoeexnctttehds P9r/oT3jhe0rc/ut2e6d AFBpYpu 2rdo0gve2te7d REVENUES: ISCPnprateerepcrriyaae ylFs mAto Esreswanertasnsrsidnm gSesunrtps l-u Ds i(r1e) ct 1$,7 37 38700,,,909209404 - 11,,3439 1286,,,361060$354 - $ 43 82,,218006 -- 11$,,34 439 232842,,,,363106803546 $ 33 238005,,,099039045 - TOTAL REVENUES $ 2,188,918 $ 2,847,071 $ 440,386 $ 3,287,457 $ 736,929 EXPENDITURES: IIISSSnnnpppttteeeeeecccrrriiiaaaeeelllsss CCCttt aaa125lll//1lll 11/--5 112/1/11/1 $ 1$,3 12139502,,,004069$037 --- 1$,1 177 1465158,,,,020903030601 -- 7 9415,,9040$40 ---- 1$,1 1777 19446511558,,,,,,029009034003046001 $4 996110,,,990440440 --- TOTAL EXPENDITURES $ 1,737,559 $ 2,100,167 $ 836,944 $ 2,937,111 $ 643,888 Other Sources/(Uses) TTrraannssffeerr I(Onut) $ - (1$ 15,,370290) $ -- (1$ 15,,370290) $ -- TOTAL OTHER SOURCES/(USES) $ - $ (14,411) $ - $ (14,411) $ - EXCESS REVENUES (EXPENDITURES) $ 451,359 $ 732,493 $ (396,558) $ 335,935 $ 93,042 (1) Carry Forward is Net of Reserve Requirement $ 91,944 Darby Community Development District Approved Budget Debt Service Series 2024A-2 Special Assessment Revenue Bonds Interest Due 11/1/27 8 Period OuBtsatlaanndceing Coupons Principal Interest AnSneuravl iDceebt 0000000000111111111111111111115555555555////////////////////0000000000000000000011111111111111111111////////////////////2222222223333333333300112233445566778899 33333333333333333335,,,,,,,,,,,,,,,,,,,,011111111111111111113333333333333333333700000000000000000000,,,,,,,,,,,,,,,,,,,,000000000000000000000000000000000000000000000000000000000000 55555555555555555555....................888888888888888888887777777777777777777755555555555555555555%%%%%%%%%%%%%%%%%%%% 13,,193400,,000000 ------------------ 1 9999999999999999999411111111111111111118,,,,,,,,,,,,,,,,,,,,999999999999999999994444444444444444444344444444444444444441 3,2 11111111112488888888813333333338,,,,,,,,,,,988888888894388888888841888888888 Total $ 3,130,000 $ 1,895,863 $ 5,025,863 Darby Community Development District AMORTIZATION SCHEDULE Debt Service Series 2024A-2 Special Assessment Revenue Bonds 9 Neighborhood UOn&itMs 2BU0o2nn4itdAss1 2BU0o2nn4itdAss2 FY 2027 FY2026 Increase/ (decrease) Increase/ (decrease) Increase/ (decrease) O&M O&M Total Series 2024A1 Series 2024A1 Total SPFh a- s4e0 1' and 2 125 125 0 $720.90 $596.27 $124.62 $798.83 $798.83 $0.00 $1,519.73 $1,395.10 $124.62 SF - 50' 34 34 0 $720.90 $596.27 $124.62 $998.53 $998.53 $0.00 $1,719.43 $1,594.80 $124.62 SF - 80' 13 13 0 $720.90 $596.27 $124.62 $1,597.65 $1,597.65 $0.00 $2,318.55 $2,193.92 $124.62 Total 172 172 0 Total Assessed Per Unit FY 2027 Darby Community Development District Non-Ad Valorem Assessments Comparison 2026-2027 FY2026 FY 2027 FY2026 Annual Maintenance Assessments Annual Debt Assessments Total Assessed Per Unit 10