Author: Governmental Management Services

Willow Creek Community Development District

Agenda August 11, 2026

Willow Creek
Community Development District

219 E. Livingston Street, Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526
August 4, 2026

Board of Supervisors Meeting
Willow Creek Community Development District Dear Board Members:
The meeting of the Board of Supervisors of the Willow Creek Community Development District will be held Tuesday, August 11, 2026 at 1:00 p.m. at the Willow Creek Amenity Center, 1756 Pecorino Ct., Titusville, FL 32780. Following is the advance agenda for the meeting:

Roll Call
Public Comment Period
Approval of Minutes of the June 9, 2026 Board of Supervisors Meeting
Public Hearing on the Adoption of the Fiscal Year 2027 Budget
Consideration of Resolution 2026-06 Adopting the Fiscal Year 2027 Budget and Relating to the Annual Appropriations
Consideration of Resolution 2026-07 Imposing Special Assessments and Certifying an Assessment Roll
Consideration of Fiscal Year 2027 Budget Deficit Funding Agreement
Consideration of Resolution 2026-08 Declaring Vacancies in Seats #1 and #2
Consideration of Resolution 2026-09 Designation of a Regular Monthly Meeting Date, Time, and Location for Fiscal Year 2027
Consideration of Fiscal Year 2026 Audit Engagement Letter from Grau & Associates
District Goals and Objectives
Adoption of Fiscal Year 2027 Goals and Objectives
Review and Approval of Fiscal Year 2026 Goals and Objectives and Authorizing Chair to Execute Final Form
Staff Reports
Attorney
Engineer
Erosion Update
Consideration of Cordgrass Installation and Erosion Stabilization Proposals – ADDED
Field Manager’s Report
Discussion of MES Repair Proposals
Affordable Development
Cordero Service Enterprises
Discussion of Robertson’s Lawns Proposals
Barrier Installation for Plants at Corner of Prosecco and Willow Creek Blvd
Sod Installation for Mailbox Area
Sod Replacement for Corner of Willow Creek Blvd and Cortese Dr
District Manager’s Report
Financial Reports
Approval of Check Register
Balance Sheet and Income Statement
Supervisor’s Requests
Adjournment Sincerely,
Jeremy LeBrun
Jeremy LeBrun District Manager

!!"#$%&
MINUTES OF MEETING WILLOW CREEK
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Willow Creek Community Development District was held on Tuesday, June 9, 2026, at 1:00 p.m. at the Willow Creek Amenity Center, 1756 Pecorino Court, Titusville, Florida

Present and constituting a quorum were:

Steve McConn	Chairman
Stephen White	Assistant Secretary
Jeff Myers	Assistant Secretary
Marisela Rivera	Assistant Secretary Also present were:
Jeremy LeBrun	District Manager
Nicole Corbin	Governmental Management Services
Rodney Honeycutt	District Engineer
Lauren Gentry by phone	District Counsel
Patrick Collins by phone	District Counsel Residents

FIRST ORDER OF BUSINESS	Roll Call
Mr. LeBrun called the meeting to order and called the roll. Three Supervisors were present constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Mr. LeBrun: Next brings us down to our public comment period. Since we have some new faces, I'll just do a quick introduction. My name is Jeremy LeBrun, I serve as District Manager for Willow Creek. I usually conduct the meetings, I work with Nicole Corbin, who's your on-site person. My e-mail address is on the website. If you ever need anything, feel free to reach out to me. Nicole is also available. Don't feel like you have to wait for a meeting to get help or get information. Feel free to reach out whenever you need anything at all, that's probably the fastest
June 9, 2026	Willow Creek CDD

way to reach out to one of us or both of us to get assistance. Public comment period is a time if members of the public want to make a statement to the Board, we just ask that you state your name and address, and then you just try to keep it within 3 minutes. It's not necessarily a back-and-forth time. A lot of times we'll take your questions or comments and then the staff or Board will discuss them as they go throughout the meeting. I'll take notes and if you miss something, I'll make sure we double check that everyone's got help or I'll reach out with you after the meeting if it's not something that can be answered at this moment right here. Does anyone want to make a comment to the Board?
Resident (Bob Duerr, 8117 Cortese Dr): Just to follow up from last month. Following what you just said, Jeremy, I don't think I heard any comment or any further discussion on what I talked about during public comments in the last meeting, other than the status of the leg press, the whole reactive real time thing. So just as a comment on that, I've established those topics to follow up on, more formally, perhaps, than what you just implied. Second is, I don't know how if and how a reserve study was done in the past for the CDD properties, and whether or not that exists in, if it does exist, it should be drafts in the documents on the website, and whether or not that was then affected by the split from CDD1 and CDD2.
Resident (Matt Doyle, 1641 Pecorino Ct): They keep finding that our landscapers are grabbing onto the fence because of the steepness of our hill, and they're up there with one hand on my fence and one hand on the weed whacker. All I'm going to say is that there are some significant holes and some falling. I don't wish any harm on them but they're also using my support, and we've repeatedly told them that we're okay with them not cutting it. I just want to let you know that yesterday I heard them again, just after I got home.
Ms. Corbin: I'll note with landscaping to either pause or make sure they're not grabbing on your fence for sure. If you see it again, just shoot me an e-mail just so I can keep on top of it.
Resident (Maureen Doyle, 1631 Pecorino Ct): We've been complaining about the same thing for over three years since we moved in. I appreciate the new people on the Board, but the old people aren't helping us either. The problem we have is no matter how many times we complain, it's under review, it's under study. Somebody's going to look at it. I think Rodney's come past our property four or five times with a notepad or with someone taking notes. I appreciate that, but nothing has ever been done. A good engineer will tell you you're going to have to put some erosion barrier back there before you plant anything, so it doesn't keep eroding. Even when you plant cord
June 9, 2026	Willow Creek CDD

grass, and then the landscapers cut it down, it's absolutely no good. They cut it down with the big mowers, they cut it down with weed whackers, so you just throw more of our money away down the hill. We have asked multiple times, don't cut it. I'll go back down, plant stuff against my fence, don't cut it anymore. I put my fence in line six inches within my property line. So I can go back six inches, but it doesn't help. They just keep cutting it and cutting it and stepping in holes and making it worse. They've tried filling it in with sand and the sand runs down the hill. I'm tired of hearing him say, “We've got new landscapers and these guys aren't going to do it”, because they do it and I'm tired of going out there asking them, please don't come back. Please don't do it. And no one is helping us. This is an ongoing problem. KB tried in the beginning when we moved in, Anthony Rivera came and redid my lot, but it all stemmed from when they put a silt fence back there, and they poured our lots back in there, and everything kept eroding that way. I've done exactly what the CDD asked me to do, which was run all the water to the front of my property. My gutters go out front, I put a French drain to the front, I've done everything. But I don't see where the CDD is doing anything to help with the erosion of the back. So again, I would like to see somebody, maybe in the next 90 days, address it with something that works. Because right now, the only thing you've ever done is plant cord grass that you cut down yourself.
Resident (James Maguire, 8348 Cortese Dr): I am also dealing with the same thing. I told the developers and everything. There's a barrier wall that stops about three feet from the start of my property. The water is just making an end run around it. You sent Robertson's out there, and they did some kind of bandaid with some rocks and stuff. I have current pictures from yesterday that I realized it had washed out completely again. Nothing's being done. Then all of a sudden I see a bunch of concrete being pulled up, but my erosion is not being corrected for a year and a half now. So I'm in the same place. Also, it's very spongy around the back. It does feel like the back end of my property is sliding backwards or sinking. And my brand-new fence, same thing. Corner is starting to dip through. They're pushing up against it and it's getting loose. About six or eight inches of my corner pole are still being, or you can see now again, even though the Band-Aid of rocks and topsoil are now starting to erode away. We had six months of no rain and then all of a sudden two good rains and I have a river gouge out the back of my property again. I also would like to see something done substantial. I even requested for the retaining wall to be extended behind my house across to the next property, but they said no. They said the developer and the builder
June 9, 2026	Willow Creek CDD

said absolutely not. Somebody else made that decision. I told them in the beginning there's going to be an end run around that and it actually is in the corner of my fence line.
Ms. Corbin: Just so I know, what is the concrete being torn up?
Resident (James Maguire, 8348 Cortese Dr): Those gutters, all of a sudden for two weeks, they're out there chipping out the gutters in the streets and then pouring new concrete into them. So there is a project that I don't even know if anyone really cared about, but something was wrong with some of the concrete. And you've got these guys at seven o'clock in the morning.
Ms. Corbin: That’s not us, and most likely it's the city because the roads are city owned
and maintained.
Resident (James Maguire, 8348 Cortese Drive): I see that project going on and it was done within two weeks and all that concrete was relocated, but still nothing in my backyard to help shore up my fence.
Resident (Joe Bailey, 7685 Turchetta Ct): I've lived here now for three and a half years and same thing, our house took about a year or maybe 13 months to build and the survey was never correct, I would say, when we took ownership because the back top elevation of our lot was supposed to be the top of the hill. We lived there for a year, we had a fence put in and when they found the property then, they were actually like a foot and a half down the hill. I just happened to put the fence at the top of the hill. There's actually about a foot and a half of my property that's down the hill and that is eroding away. There are things where pigs have caused damage and then it continues to erode and they mow and there’s ruts and then it washes away. I think it was last April, the fix was to bring in pine straw and plant tall grass, but they didn't, none was brought in. But ever since I moved in, it was greater than 35% slope, which it's not going to last, right? I built a pool last year, and I'll say my concern raised because my pool was 12 feet off the property line approximately. So, although it's not an issue now, eventually, if nothing's done, it's going to become an issue against the pool there. So, that's my interest in why I'm here.
Resident (Denise Nelson, 1501 Pecorino Ct): I attended a meeting here, I think it was a year ago, when we were complaining still about the erosion in the back and it was the old landscapers, and one of the issues is with those great big mowers and such an angle of the grass, when they're rolling at the top, they might be trimming some of the grass, but down here, they're cutting all the grass out and then it just makes ruts. At that time, I thought we'd discuss maybe talking to the mowers about using hand mowers though it's not a fun thing. But I can't understand
June 9, 2026	Willow Creek CDD

why they have those big mowers, and they just keep creating more and more damage back there. We've replaced sod three times and we had our fence put in. They tell you as a homeowner and your goal, you have to establish, re-establish everything that you took away. You have to put it back the way it was. Well three times we have. Three times and it's very frustrating. Because it does seem like nothing is being done. Maybe things are being done behind the scenes that we don't know about? I don't know. But it does appear that to us, and probably everybody on Pecorino, it's bad. And Joe backs up to Pecorino, so he has the same issue behind his. I know one of my neighbors was told they were going to have a retaining wall when they built their house, and that wasn't done. And that's close to the cul-de-sac on Pecorino, and that was never done, so I don't know what the fix is. Last time, I heard Caden's engineer was in charge, and he was the one that plowed the grass and the pines straw, and all of that would correct the situation. So where do we go? Who are we supposed to go to and what are we supposed to do as homeowners to address things when they go this long?
Resident (Beth Wetterer, 1498 Verdello Pl): I've been here since December of 2021. I remember when the field manager looked at my left side. I'm not bothered on the back. It's the side of my garden, and it was not the first, the prior landscaper started it off before I realized. That incline is too steep, too short, and there's a corner, and that's when the landscapers took their, as Denise said, a huge mower, and pretty much tore it up. They're turned over at least four times or more in my side garden. The last time it took six people, I have pictures. That time, they really tore it up. I had a tractor in there. I have roots growing on top of the limited dirt. Most of it has gone down to the wetlands. It's my house I'm concerned about, the foundation. It's not my backyard, which is longer. My fence close to it is lower than the rest of the fence. I'm very anxious because I feel like I've lived here since 2021 and actually KB, the manager, knew it was built to collect these deficits and I'm afraid this is going to get to be a legal matter because it's my house I'm talking about. My house is fine now, I don't think the foundation's cracking or anything, but this just can't be. If I could take care of that, I would do it. But it's not mine. I've had people come look at it, and they're not coming to look at that, they're coming to do something else for me and they see this erosion. I'm very frustrated, as you can tell. I'm an older lady here and this is not what I expected when I moved into a brand-new home. I think it could be fixed. I don't think it would take a NASA engineer to come over here and tell us how to fix our erosion. I'm sure you can look
June 9, 2026	Willow Creek CDD

this up to see what else could be done, but nothing was being done. I have hardly seen anyone come out to look at my problem. That's it.
Resident (Denise Nelson, 1501 Pecorino Ct): I'll just add, what she's saying on the side of her house I think exists between a lot of our homes. I understand some of hers is the same, I mean, because hers is going down into the conservation, but I think many people suffer from the same thing between homes as well.
Mr. LeBrun: I’ve taken some notes on those areas. On the agenda, if you look at 4B, Rodney, the engineer, is going to provide a report. As part of that, he might be able to address some of those items. And then Rodney will discuss any specific findings.
Resident (Not Identified): The engineer, is that from the past visit? Because it's been so long, I think an engineer would have to come look at it all over again.
Ms. Corbin: He’s been coming on the last couple of months to different areas.
Mr. Le Brun: Yes, I think what we'll do, once Rodney gets to his report, he might be able to discuss some of the contextual issues and go through it. I think it would be good if we let him go through that, because I believe he has this report. It’s got previous reports and then that'll spur the action based on the recommendations from that. That's on the agenda to cover the erosion. I have all the notes, they are listed; I'll make sure those get hit on as we go through.
Resident (Not Identified): I have one short thing. Being somewhat new here I have filed five things through the HOA to get approved to do to my property and all that stuff. Each time I've got the approval to get that back and I've read through those approvals and there's a point in there that says anything that I do on my property that causes damage to a neighbor's property, I have either 30 or 60 days to make that correct. How come you guys aren't being held to the same thing of correcting our issues 30, 60, 90, five years? There's a problem here.

THIRD ORDER OF BUSINESS	Approval of the Minutes of the May 12, 2026
Meeting
Mr. LeBrun: Item three is approval of the minutes of the May 12, 2026, Board of Supervisors meeting. If there's no questions or comments or revisions, is there a motion to approve those?
June 9, 2026	Willow Creek CDD

FOURTH ORDER OF BUSINESS	Staff Reports
Attorney
Mr. LeBrun: Lauren or Patrick, anything to report?
Mr. Collins: The only thing I wanted to mention is just a quick reminder for the Board to complete their Form 1 prior to the July 1 deadline, but I saw you had that under your report Jeremy, so forgive me for duplicating efforts. Also, we'll hit on this when we get down to the field manager's report and discussion of the landscape maintenance agreement, but in the previous months, we had discussed potentially splitting the existing agreement which is governed exclusively by Willow Creek II to be governed, each District will govern their own landscape maintenance agreement for their own property. We just need Board direction to transmit written instruction to Willow Creek II to make that split happen under the interlocal agreement. Like I said, we can take that motion and discuss that more in depth when we get to discussion of the landscape maintenance agreement under the field manager's report. I'm happy to answer any other questions the Board may have at this time.

Engineer
Review of Village D Erosion Findings and Recommendations
Mr. Honeycutt: About 45 days ago, we visited all the slopes in Village D, which is the village we're in now. We took photographs of all the rear lots, and then we summarized them into what the findings were. It was minor, or there was nothing, or there's stabilization required, or the major issues. If there were minor, which is quite a few that there are very good slopes and very stabilized. The slopes vary on five to one to three to one. And most of the issues are the three to one slope, particularly when there is one lot that's on a corner, and the next slide is shorter, so it's a sharp turn. The more drastic slope issues, we're recommending in this report that it be stabilized with cord grass planted three feet on the center. There are several areas. One of the issues is that there is limited access to the rear of the lot. So, if you have two areas that are cord grassed and in the middle and there’s one that needs mowing, is what do we do because when the mowers drive through the cord grass, they make ruts and can damage the cord grass, which three foot on the center would stabilize it fine. Once it's damaged with ruts, or the mower blade is not lifted high
June 9, 2026	Willow Creek CDD

enough to not cut the cord grass. One solution would be to plant cord grass behind all of the lots and then not have the mowers to go back there, only go occasionally when the cord grass needed maintenance. This would eliminate some of the mower ruts and some of the issues holding on to the fence when the mowers go by and things like that. I think we're looking for Board input or maybe even from people here. Or if there are people that have good stabilized rear lots, what would you think if there was cord grass now planted? Some of the issues are wild animals, particularly hogs, coming up and rooting and damaging the slopes. Once that happens, then when it rains, it washes out even more. So maybe even in those slopes that are five to one in general, if everything was cord grass, that would help with that. We have a draft report. We've asked the state soil conservation for some recommendations. They recommended the cord grass. They said in areas that were shaded and never got any sun, you could have issues. And we also have a landscape architect that we've asked for some suggestions in those areas, and we're waiting to hear on that. After comments today from the Board and the people, we’ll finalize their support and submit it. Any questions?
Mr. LeBrun: Right now this is the Board discussion part of it. This is where they would discuss it and then take action to do it. Typically, the public comment period is the time period when public can make comments, but also, I can stay after the meeting and we can talk and do other things, or you can e-mail me. But this is the time where the Board is going to go through the actual results of the report and then potentially have action to move it forward. I think it would be good to have the Board discuss all that.
Mr. McConn: Jeremy, what's the process to go from report to actually making stuff happen? Mr. LeBrun: The fastest way if the Board wanted to delegate authority to Chair or Vice
Chair to approve any proposed solutions, with a not to exceed, that would allow it to move forward after this process.
Mr. McConn: I've looked through the photographs. I think Rodney, if we could put an exhibit together that shows the areas that do show where we've lost sod and it's more bare sand or whatever. As long as we can get access, there's sections of cord grass where you don't have the problem with mowers trying to access, one lot skip two lot, where the slopes are. The worst areas, let's definitely come up with a map to do the cord grass, the areas that are well established and have existing side. If those areas continue to deteriorate, then we'll add additional cord grass. I don't see a reason to go through here and if we've got well-established side, throw a bunch of
June 9, 2026	Willow Creek CDD

money doing cord grass if that area isn't needed, as long as we can get access to be able to maintain it, deal with the worst areas first, address those issues, the biggest problem with the homeowners in those areas and then monitor the other areas, see if there's any continual, any decline over time, and add to those what we need to obviously deal with the access problem. We don't want to have any isolated areas that are going to have to be mowed. We need to come up with where it would be maintenance-free, I think long-term, even though the investment in the cord grass is going to have a certain cost factor to it, the lack of, you know, not having to maintain those areas, you're going to have the savings on maintenance. It'll hopefully offset the cost of that installation. That would be my suggestion.
Mr. LeBrun: If the Board's okay with that, you could do a not to exceed amount. I don't know if you want to start with the repair?
Mr. McConn: Until we get an estimate, we need to do all this exhibit you have it priced out. I would assume that you're going to go get multiple bids.
Ms. Corbin: Robertson's is waiting for the proposal off the reports that they're giving.
Mr. LeBrun: It sounds like maybe we'll have a bid for those repairs at the next meeting the Board can take action on?
Mr. McConn: As soon as we can, so if we can get a bid, how quick can we have an exhibit together based on the photographs?
Mr. Honeycutt: This week, it's easy.
Mr. McConn: We have a bid prior to that, we can take this file and do a final ratification at the next meeting and have the legwork already done.
Mr. LeBrun: Do you want to delegate authority to the Chair and Vice Chair to sign off on the proposal and the bid? If we're going to approve something.
Mr. McConn: I would make a motion that we provide authorization to be able to go ahead and schedule the work. Let's say, do you have a rough guess, Rodney? Do you have any idea on area? Do you think it's 50% out of all the slopes?
Mr. Honeycutt: I'd say 25 to 40%, that's a guess.
Mr. McConn: 40%, the slope is, what do you think most of them are 20 feet in length? Mr. Honeycutt: Yeah they're probably 20 feet wide and, you know, the width of the lot. Mr. McConn: That's a lot that are 50 feet, 50x20x79x73. Let’s say not exceeding $15,000.
Then if we go to bid in, if it's more than $15,000, we will wait to ratify that. We'll go up to $15,000,
June 9, 2026	Willow Creek CDD

we'll do the initial install, not to exceed $15,000, and then whatever the final ends up, we’ll do the
approval at the next Board meeting.
Mr. Honeycutt: Not only will I mark it, but I’ll also label the ones that are the most critical.
Maybe if it does exceed the budget, you get the worst ones first.
Mr. LeBrun: It sounds like we have a motion for Chair and Vice Chair to approve a not to exceed $15,000 to start repairs on the erosion as determined by Rodney for the most critical areas. That will give staff the ability to get started on those repairs as noted in Rodney's report.
Ms. Gentry: Just a note on that. When we said the Chair and Vice Chair, I just want to clarify that to avoid sunshine law issues, only one Supervisor can be involved. So, it would be the Chair and then if the Chair is unavailable, we would try the Vice Chair.
Mr. LeBrun: Correct.

Field Manager’s Report
Consideration of Landscape Maintenance Agreement with Robertson’s
Lawns
Mr. Collins: Picking up on the discussion from last month, the way the landscape maintenance agreement is structured right now is that Willow Creek II administers the agreement for the entire property, both Willow Creek II and Willow Creek I. That's pursuant to the interlocal agreement between the two districts that requires that. Also, under the Interlocal Agreement, Willow Creek I can exercise the option...
Ms. Corbin: I know you had gotten with me about getting maps drawn out. Chris is working on that. Our Google and Apple Maps have not updated that area now that it's built up so we're finding different ways to get a map together.
Mr. Collins: Understood. The proposed price for just the Willow Creek I areas is $162,000 per year. The only action, there are two motions that we need from the Board to make this happen. First, we need a motion from the Board for staff to transmit direction from Willow Creek I to Willow Creek II, exercising Willow Creek I's option to operate and maintain the landscape maintenance agreement for Willow Creek I's property.
June 9, 2026	Willow Creek CDD

Mr. Collins: The second motion we need is a motion to approve the proposal from Robertsons for the Willow Creek I Landscape Maintenance Agreement at the price of $162,000 per year.

Discussion of Tree Removal Proposal from Robertson’s Lawns
Ms. Corbin: This proposal is for tree removal over on Cortese. It's in the common area between the home or the lot and the reservation, but it's leaning towards the home. Everyone that I've talked to has recommended removing it. The total for that with the size is $6,800 and we'll approve that in the next meeting. Then just a quick report for the field and the clubhouse. We did the tree trimming that was approved at the previous meeting. We were going to do the palm tree replacements, but we're trying to get the irrigation. They're waiting on a park to come in for that and then all the palm tree and the rest of the plants will be replaced with the ones that were approved. We had the ponds treated by Solitude, the vegetation removal scheduled for Thursday that was approved prior. For the clubhouse, we had the playground equipment installed, benches and trash can over there. The pool tank repair was completed, and then we also replaced the filters for the splash pad that needed to be replaced for the chemicals to be safe. Air conditioning, the update now is the part should be in by the end of this week and then install will be as soon as they get that part in and can schedule it, so hopefully early next week. The leg press was repaired last week, so that is up and running, and that is all I have.

District Manager’s Report
Reminder of Form 1 Filing Deadline – July 1st
Mr. LeBrun: Just a reminder of your Form 1 deadline. You probably got an e-mail from the Commission on Ethics. You have to do your Form 1 by July 1. I did mine’s, it takes about five minutes. It lets you import last year's data. You just click import last year, very quick. So just a reminder, July 1 to do that.
June 9, 2026	Willow Creek CDD

FIFTH ORDER OF BUSINESS	Financial Reports
Approval of Check Register
Mr. LeBrun: You have checks 782 through 784. Total there is $8,256.09, and you have your ACH utility payments for $5,792.07, and your grand total is $14,048.16 on your check register. No questions on it, just need a motion to approve that.

Balance Sheet and Income Statement
Mr. LeBrun: Behind that, you just have your unaudited financials, there is no action required there on the Board's part. We're at 98.2% collected for your assessments, so we're tracking pretty well.

SIXTH ORDER OF BUSINESS	Supervisor’s Requests
Mr. LeBrun: If there are no Supervisor requests, we will move to the next item.

SEVENTH ORDER OF BUSINESS	Adjournment
Mr. LeBrun: We just need a motion to adjourn.

Secretary /Assistant Secretary	Chairman / Vice Chairman

!!"#$%& 4

!!"#$%& "
RESOLUTION 2026-06
THE ANNUAL APPROPRIATION RESOLUTION OF THE WILLOW CREEK COMMUNITY DEVELOPMENT DISTRICT RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2026, AND ENDING SEPTEMBER 30, 2027; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has, prior to June 15, 2026, submitted to the Board of Supervisors (“Board”) of the Willow Creek Community Development District (“District”) proposed budget (“Proposed Budget”) for the Fiscal Year beginning October 1, 2026, and ending September 30, 2027 (“Fiscal Year 2027”), along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and
WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Budget, the District filed a copy of the Proposed Budget with the local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and

WHEREAS, the Board set a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and

WHEREAS, the District Manager posted the Proposed Budget on the District’s website at
least two (2) days before the public hearing; and
WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October 1^st of each year, the Board, by passage of the Annual Appropriation Resolution, shall adopt a budget for the ensuing Fiscal Year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing Fiscal Year; and

WHEREAS, the District Manager has prepared a Proposed Budget, whereby the budget shall project the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the Fiscal Year.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WILLOW CREEK COMMUNITY DEVELOPMENT DISTRICT:
SECTION 1. BUDGET
The Board has reviewed the Proposed Budget, a copy of which is on file with the office of the District Manager and at the District’s Local Records Office, and hereby approves certain amendments thereto, as shown in Section 2 below.
The Proposed Budget, attached hereto as Exhibit A, as amended by the Board, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes (“Adopted Budget”), and incorporated herein by reference; provided, however, that the comparative figures contained in the Adopted Budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures.

The Adopted Budget, as amended, shall be maintained in the office of the District Manager and at the District’s Local Records Office and identified as “The Budget for the Willow Creek Community Development District for the Fiscal Year Ending September 30, 2027.”

The Adopted Budget shall be posted by the District Manager on the District’s official website within thirty (30) days after adoption, and shall remain on the website for at least two (2) years.
SECTION 2. APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for Fiscal Year 2027, the sum of $	to be raised by the levy of assessments and/or otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:

GENERAL FUND	$	
DEBT SERVICE FUND – SERIES 2022	$	
TOTAL ALL FUNDS	$	

SECTION 3. BUDGET AMENDMENTS
Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2027 or within sixty (60) days following the end of the Fiscal Year 2027 may amend its Adopted Budget for that Fiscal Year as follows:
A line-item appropriation for expenditures within a fund may be decreased or increased by motion of the Board recorded in the minutes, and approving the expenditure, if the total appropriations of the fund do not increase.

The District Manager or Treasurer may approve an expenditure that would increase or decrease a line-item appropriation for expenditures within a fund if the total appropriations of the fund do not increase and if either (i) the aggregate change in the original appropriation item does not exceed the greater of $15,000 or 15% of the original appropriation, or (ii) such expenditure is authorized by separate disbursement or spending resolution.
Any other budget amendments shall be adopted by resolution and consistent with Florida law.

The District Manager or Treasurer must ensure that any amendments to the budget under paragraph c. above are posted on the District’s website within five (5) days after adoption and remain on the website for at least two (2) years.

SECTION 4. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.
PASSED AND ADOPTED THIS 11^th DAY OF AUGUST, 2026.

ATTEST:	WILLOW CREEK COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary
By:	 Its:	

Exhibit A:	Adopted Budget for Fiscal Year 2027
Exhibit A

Willow Creek
Community Development District

Approved Proposed Budget
FY 2027
Table of Contents

1-2		General Fund

3-4		Exhibit A - Shared cost

5-6		Narratives

7-8		Debt Service Fund Series 2022

9		Assessment Schedule
Willow Creek
Community Development District
Approved Proposed Budget
General Fund

Adopted Budget

Actuals Thru

Projected Next

Projected Thru

Approved
Proposed Budget

^Description	FY2026 | 6/30/26 | 3 Months | 9/30/26 | FY 2027

REVENUES:

Special Assessments - On Roll | $	274,104 | $	275,636 | $	- | $	275,636 | $	274,104
Developer Contribution | 26,446 | 26,446 | 4,885 | 31,331 | 74,661
Interest income | - | 4,606 | 1,950 | 6,556 | 1,800
Carry Forward Surplus | - | 5,990 | - | 5,990 | 27,425

TOTAL REVENUES | $	300,550 | $	312,678 | $	6,835 | $	319,513 | $	377,990

EXPENDITURES:

Administrative | | | | |
Engineering | $	10,000 | $	- | $	3,333 | $	3,333 | $	10,000
Attorney | 30,000 | 6,935 | 8,065 | 15,000 | 30,000
Annual Audit | 5,100 | 5,100 | - | 5,100 | 5,200
Assessment Administration | 2,000 | 2,000 | - | 2,000 | 2,000
Dissemination Agent | 2,675 | 2,006 | 669 | 2,675 | 2,675
Trustee Fees | 5,000 | - | 5,000 | 5,000 | 5,000
Management Fees | 41,659 | 31,244 | 10,415 | 41,659 | 41,659
Property Appraiser | 150 | 244 | - | 244 | 250
Information Technology | 1,000 | 750 | 250 | 1,000 | 1,000
Website Maintenance | 1,605 | 1,204 | 401 | 1,605 | 1,605
Postage & Delivery | 800 | 166 | 80 | 246 | 500
Insurance General Liability | 8,879 | 5,751 | - | 5,751 | 6,326
Printing & Binding | 500 | - | 80 | 80 | 500
Legal Advertising | 1,000 | 852 | 341 | 1,193 | 1,000
Other Current Charges | 898 | 593 | 234 | 827 | 898
Office Supplies | 100 | 0 | 40 | 40 | 100
Dues, Licenses & Subscriptions | 175 | 175 | - | 175 | 175
First Quarter Operating Capital | - | - | - | - | 26,440
TOTAL ADMINISTRATIVE | $	111,541 | $	57,020 | $	28,908 | $	85,928 | $	135,328

Operations & Maintenance

Field Expenditures

Utilities - Electric | $	25,020 | $	18,548 | $	7,200 | $	25,748 | $	25,020
Utilities - Streetlights | 19,200 | 24,778 | 8,361 | 33,139 | 33,449
Utilities - Water & Sewer | 5,736 | 6,643 | 2,400 | 9,043 | 12,000
Property Taxes | - | 70 | - | 70 | 100
Shared Cost** | 66,085 | 52,640 | 20,959 | 73,599 | 89,771

TOTAL FIELD EXPENDITURES | $	116,041 | $	102,678 | $	38,920 | $	141,598 | $	160,340
Amenity * | | | | |
Shared Cost * | $	72,969 | $	45,750 | $	18,812 | $	64,562 | $	82,322
TOTAL AMENITY * | $	72,969 | $	45,750 | $	18,812 | $	64,562 | $	82,322

TOTAL EXPENDITURES | $	300,550 | $	205,448 | $	86,640 | $	292,088 | $	377,990

EXCESS REVENUES (EXPENDITURES) | $	- | $	107,230 | $	(79,805) | $	27,425 | $	-
*Amenity has transferred in February 2025 to Willow Creek II CDD. | | | | |
** Interlocal-Governmental Shared Cost Expense with Willow Creek II CDD | | | | |
Willow Creek | | | | |
Community Development District | | | | |
Approved Proposed Budget | | | | |
General Fund | | | | |

Product

Assessable Units

Total Gross Assessment

FY26
Gross Per Unit

FY27
Gross Per Unit

increase/ (decrease)

Single Family - 65' | 79 | $	71,100 | $	900.00 | $	900.00 | $	0.00
Single Family - 50' | 72 | $	64,800 | $	900.00 | $	900.00 | $	0.00
Single Family - 50' | 173 | $	155,700 | $	900.00 | $	900.00 | $	0.00

Total | 324 | $	291,600
Less Collection Fees & Discounts (6%) | | $	17,496
Net Assessments | | $	274,104
Willow Creek
Community Development District
Approved Proposed Budget
Exhibit A - Shared costs with Willow Creek II CDD

Willow Creek
Community Development District
Approved Proposed Budget
Exhibit A - Shared costs with Willow Creek II CDD

Net Assessments $	966,974
Collection Fees & Discounts (6%) 	61,722 

Gross Assessments $ | 1,028,695
No. of Units | 1,143
Per Unit Assessments (Net) $ | 846.00
Per Unit Assessments (Gross/tax bill)) $ | 900.00
Willow Creek |
Community Development District |
Budget Narrative |
FY 2027 |

REVENUES

Special Assessments-Tax Roll
The District will levy a Non-Ad Valorem assessment on all sold and platted parcels within the District in order to pay for the operating expenditures during the Fiscal Year.
Developer Contribution
The District entered into a funding agreement with the developer to fund all general operating expenditures for the Fiscal Year.
Interest
The District earns interest on the monthly average collected balance for their investment account.

Expenditures - Administrative

Engineering
The District's engineer will provide general engineering services to the District, i.e. attendance and preparation for monthly board meetings, review of invoices, and other specifically requested assignments.
Attorney
The District’s Attorney, will be providing general legal services to the District, i.e., attendance and preparation for monthly Board meetings, review of contracts, review of agreements and resolutions, and other research assigned as directed by the Board of Supervisors and the District Manager.
Annual Audit
The District is required to conduct an annual audit of its financial records by an Independent Certified Public Accounting Firm. The budgeted amount for the fiscal year is based on contracted fees from the previous year engagement plus anticipated increase.
Dissemination Agent
The District is required by the Security and Exchange Commission to comply with Rule 15(c)(2)-12(b)(5), which relates to additional reporting requirements for un-rated bond issues.
Trustee Fees
The District bonds will be held and administered by a Trustee. This represents the trustee annual fee.
Management Fees
The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services-CF, LLC. The budgeted amount for the fiscal year is based on the contracted fees outlined in Exhibit "A" of the Management Agreement.
Property Appraiser
The Brevard County Board of Commissioners provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Board of Commissioners for necessary administrative costs incurred to provide this service. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The budget for Board of Commissioners costs was based on a unit price per parcel.
Information Technology
The District processes all of its financial activities, i.e. accounts payable, financial statements, etc. on a main frame computer leased by Governmental Management Services – CF, LLC.
Website Maintenance
Per Chapter 2014-22, Laws of Florida, all Districts must have a website to provide detailed information on the CDD as well as links to useful websites regarding Compliance issues. This website will be maintained by GMS-CF, LLC and updated monthly.
Postage and Delivery
Actual postage and/or freight used for District mailings including agenda packages, vendor checks and other correspondence.
Willow Creek
Community Development District
Budget Narrative
FY 2027

Expenditures - Administrative (continued)
Insurance General Liability
The District's General Liability & Public Officials Liability Insurance policy is with a qualified entity that specializes in providing insurance coverage to governmental agencies. The amount is based upon similar Community Development Districts.
Printing and Binding
Copies used in the preparation of agenda packages, required mailings, and other special projects.
Legal Advertising
The District is required to advertise various notices for monthly Board meetings and other public hearings in a newspaper
Other Current Charges
This includes monthly bank charges and any other miscellaneous expenses that incur during the year.
Office Supplies
Supplies used in the preparation and binding of agenda packages, required mailings, and other special projects.
Due, Licenses & Subscriptions
The District is required to pay an annual fee to the Florida Department of Commerce for $175.

Expenditures – Field

Utilities - Electric
FPL provides electricity to entrance and lift station.
Location | Vendor | Monthly | Total
1101 Willow Creek Blvd - Entrance | FPL | 35 | 420
7705 Fortana Way - Lift Station | FPL | 60 | 720
1135 Willow Creek Blvd Pump Foun | FPL | 700 | 8,400
8059 Cortese DR #LS | FPL | 90 | 1,080
1401 Willow Creek Blvd - Fountain | FPL | 600 | 7,200
7893 Turchetta Ct - Meter #304869 | FPL | 600 | 7,200
| | Total | 25,020

Utilities - Streetlights
FPL streetlight meters throughout the district.

Location | Vendor | Monthly | Total
1125 Willow Creek Blvd SL | FPL | 2,787 | 33,449
Utilities - Water & Sewer
City of Titusville provides water and sewer service to the district.
Location | Vendor | Monthly | Total
7705 Fortana Way LS | City of Titusville | 15 | 180
1135 Willow Creek Blvd | City of Titusville | 64 | 768
8516 Cortese Dr | City of Titusville | 821 | 9,852
8556 Cortese Dr | City of Titusville | 100 | 1,200
| | Total | 12,000
Property Taxes
Non-ad valorem taxes the District incurs relating to the amenity center location.
Interlocal-Governmental Expense
Field expenditures paid by Willow Creek II CDD shared 23.91% per Interlocal & Cost Share Agreement.

Expenditures – Amenity

Interlocal-Governmental Expense
Amenity expenditures paid by Willow Creek II CDD shared 23.91% per Interlocal & Cost Share Agreement.
Willow Creek
Community Development District
Approved Proposed Budget
Debt Service Series 2022 Capital Improvement Bonds

Adopted Budget

Actuals Thru

Projected Next

Projected Thru

Approved
Proposed Budget

^Description	FY2026 | 6/30/26 | 3 Months | 9/30/26 | FY 2027

REVENUES:

Special Assessments-On Roll | $	174,947 | $	175,497 | $	- | $	175,497 | $	174,947
Interest Earnings | 3,500 | 5,477 | 1,200 | 6,677 | 3,500
Carry Forward Surplus ^(1) | 97,423 | 97,155 | - | 97,155 | 108,046

TOTAL REVENUES | $	275,869 | $	278,129 | $	1,200 | $	279,329 | $	286,493

EXPENDITURES:

Interest - 11/01 | $	65,641 | $	65,641 | $	- | $	65,641 | $	64,701
Interest - 05/01 | 65,641 | 65,641 | - | 65,641 | 64,701
Principal - 05/01 | 40,000 | 40,000 | - | 40,000 | 45,000

TOTAL EXPENDITURES | $	171,283 | $	171,283 | $	- | $	171,283 | $	174,403

TOTAL EXPENDITURES | $	171,283 | $	171,283 | $	- | $	171,283 | $	174,403

EXCESS REVENUES (EXPENDITURES) | $	104,587 | $	106,846 | $	1,200 | $	108,046 | $	112,090

^(1) Carry Forward is Net of Reserve Requirement

Product

Assessable Units

Total Gross Assessment

FY26
Gross Per Unit

FY27
Gross Per Unit

Increase/ (Decrease)

Single Family - 50' | 71 | $	54,378.90 | $	765.90 | $	765.90 | $	-
Single Family - 50' | 172 | $ 131,734.80 | $	765.90 | $	765.90 | $	-

Total | 243 | $	186,114
Less Collection Fees & Discounts (6%) | | 11,167
Net Assessments | | $	174,947
Willow Creek | |
Community Development District | |
AMORTIZATION SCHEDULE | |
Debt Service Series 2022 Capital Improvement Bonds | |

Period | Outstanding Balance | Coupons | Principal | Interest | Annual Debt Service

05/31/22 | $	2,575,000 | 4.700% | $	- | $	- | $	-
11/01/22 | 2,575,000 | 4.700% | - | 57,789 | 57,789
05/01/23 | 2,575,000 | 4.700% | 35,000 | 68,888 |
11/01/23 | 2,540,000 | 4.700% | 10,000 | 68,065 | 181,953
05/01/24 | 2,530,000 | 4.700% | 50,000 | 67,793 | -
11/01/24 | 2,480,000 | 4.700% | - | 66,581 | 184,374
05/01/25 | 2,480,000 | 4.700% | 40,000 | 66,581 |
11/01/25 | 2,440,000 | 4.700% | - | 65,641 | 172,223
05/01/26 | 2,440,000 | 4.700% | 40,000 | 65,641 |
11/01/26 | 2,400,000 | 4.700% | - | 64,701 | 170,343
05/01/27 | 2,400,000 | 4.700% | 45,000 | 64,701 |
11/01/27 | 2,355,000 | 4.700% | - | 63,644 | 173,345
05/01/28 | 2,355,000 | 5.000% | 45,000 | 63,644 |
11/01/28 | 2,310,000 | 5.000% | - | 62,519 | 171,163
05/01/29 | 2,310,000 | 5.000% | 50,000 | 62,519 |
11/01/29 | 2,260,000 | 5.000% | - | 61,269 | 173,788
05/01/30 | 2,260,000 | 5.000% | 50,000 | 61,269 |
11/01/30 | 2,210,000 | 5.000% | - | 60,019 | 171,288
05/01/31 | 2,210,000 | 5.000% | 55,000 | 60,019 |
11/01/31 | 2,155,000 | 5.000% | - | 58,644 | 173,663
05/01/32 | 2,155,000 | 5.000% | 55,000 | 58,644 |
11/01/32 | 2,100,000 | 5.000% | - | 57,269 | 170,913
05/01/33 | 2,100,000 | 5.375% | 60,000 | 57,269 |
11/01/33 | 2,040,000 | 5.375% | - | 55,656 | 172,925
05/01/34 | 2,040,000 | 5.375% | 65,000 | 55,656 |
11/01/34 | 1,975,000 | 5.375% | - | 53,909 | 174,566
05/01/35 | 1,975,000 | 5.375% | 65,000 | 53,909 |
11/01/35 | 1,910,000 | 5.375% | - | 52,163 | 171,072
05/01/36 | 1,910,000 | 5.375% | 70,000 | 52,163 |
11/01/36 | 1,840,000 | 5.375% | - | 50,281 | 172,444
05/01/37 | 1,840,000 | 5.375% | 75,000 | 50,281 |
11/01/37 | 1,765,000 | 5.375% | - | 48,266 | 173,547
05/01/38 | 1,765,000 | 5.375% | 80,000 | 48,266 |
11/01/38 | 1,685,000 | 5.375% | - | 46,116 | 174,381
05/01/39 | 1,685,000 | 5.375% | 85,000 | 46,116 |
11/01/39 | 1,600,000 | 5.375% | - | 43,831 | 174,947
05/01/40 | 1,600,000 | 5.375% | 85,000 | 43,831 |
11/01/40 | 1,515,000 | 5.375% | - | 41,547 | 170,378
05/01/41 | 1,515,000 | 5.375% | 90,000 | 41,547 |
11/01/41 | 1,425,000 | 5.375% | - | 39,128 | 170,675
05/01/42 | 1,425,000 | 5.375% | 95,000 | 39,128 |
11/01/42 | 1,330,000 | 5.375% | - | 36,575 | 170,703
05/01/43 | 1,330,000 | 5.500% | 100,000 | 36,575 |
11/01/43 | 1,230,000 | 5.500% | - | 33,825 | 170,400
05/01/44 | 1,230,000 | 5.500% | 110,000 | 33,825 |
11/01/44 | 1,120,000 | 5.500% | - | 30,800 | 174,625
05/01/45 | 1,120,000 | 5.500% | 115,000 | 30,800 |
11/01/45 | 1,005,000 | 5.500% | - | 27,638 | 173,438
05/01/46 | 1,005,000 | 5.500% | 120,000 | 27,638 |
11/01/46 | 885,000 | 5.500% | - | 24,338 | 171,975
05/01/47 | 885,000 | 5.500% | 130,000 | 24,338 |
11/01/47 | 755,000 | 5.500% | - | 20,763 | 175,100
05/01/48 | 755,000 | 5.500% | 135,000 | 20,763 |
11/01/48 | 620,000 | 5.500% | - | 17,050 | 172,813
05/01/49 | 620,000 | 5.500% | 140,000 | 17,050 |
11/01/49 | 480,000 | 5.500% | - | 13,200 | 170,250
05/01/50 | 480,000 | 5.500% | 150,000 | 13,200 |
11/01/50 | 330,000 | 5.500% | - | 9,075 | 172,275
05/01/51 | 330,000 | 5.500% | 160,000 | 9,075 |
11/01/51 | 170,000 | 5.500% | - | 4,675 | 173,750
05/01/52 | 170,000 | 5.500% | 170,000 | 4,675 | 174,675
TOTAL | | | $	2,575,000 | $	2,680,776 | $	5,255,776
Willow Creek | | | | |
Community Development District | | | | |
Non-Ad Valorem Assessments Comparison | | | | |
2026-2027 | | | | |

Neighborhood

O&M Units

Bonds 2022
Units

Annual Maintenance Assessments

Annual Debt Assessments

Total Assessed Per Unit

| FY 2027 | FY2026 | Increase/ (decrease) | FY 2027 | FY2026 | Increase/ (decrease) | FY 2027 | FY2026 | Increase/ (decrease) | |

On Roll Phase 1
Single Family - 65'

79

0

$900.00

$900.00

$0.00

$0.00

$0.00

$0.00

$900.00

$900.00

$0.00

Village B
Single Family - 50'

173

172

$900.00

$900.00

$0.00

$765.90

$765.90

$0.00

$1,665.90

$1,665.90

$0.00

Village D
Single Family - 50'

72

71

$900.00

$900.00

$0.00

$765.90

$765.90

$0.00

$1,665.90

$1,665.90

$0.00

Total | 324 | 243 | | | | | | | | |

Page 9

!!"#$%& "
RESOLUTION 2026-07
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WILLOW CREEK COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING SPECIAL ASSESSMENTS FOR FISCAL YEAR 2027; PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Willow Creek Community Development District (“District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District; and

WHEREAS, the District is located in Brevard County, Florida (“County”); and

WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District’s adopted capital improvement plan and Chapter 190, Florida Statutes; and
WHEREAS, the Board of Supervisors (“Board”) of the District hereby determines to undertake various operations and maintenance and other activities described in the District’s budget (“Adopted Budget”) for the Fiscal Year beginning October 1, 2026, and ending September 30, 2027 (“Fiscal Year 2027”), attached hereto as Exhibit A and incorporated by reference herein; and
WHEREAS, the District must obtain sufficient funds to provide for the operation and maintenance of the services and facilities provided by the District as described in the Adopted Budget; and
WHEREAS, the provision of such services, facilities, and operations is a benefit to lands within the District; and

WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose special assessments on benefitted lands within the District; and
WHEREAS, it is in the best interests of the District to proceed with the imposition of the special assessments for operations and maintenance in the amount set forth in the Adopted Budget; and
WHEREAS, the District has previously levied an assessment for debt service, which the District desires to collect for Fiscal Year 2027; and

WHEREAS, Chapter 197, Florida Statutes, provides a mechanism pursuant to which such
special assessments may be placed on the tax roll and collected by the local tax collector (“Uniform Method”), and the District has previously authorized the use of the Uniform Method by, among other things, entering into agreements with the Property Appraiser and Tax Collector of the County for that purpose; and

WHEREAS, it is in the best interests of the District to adopt the Assessment Roll of the Willow Creek Community Development District (“Assessment Roll”) attached to this Resolution as Exhibit B and incorporated as a material part of this Resolution by this reference, and to certify the Assessment Roll to the County Tax Collector pursuant to the Uniform Method; and

WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll, certified to the County Tax Collector by this Resolution, as the Property Appraiser updates the property roll for the County, for such time as authorized by Florida law.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WILLOW CREEK COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. BENEFIT & ALLOCATION FINDINGS. The Board hereby finds and determines that the provision of the services, facilities, and operations as described in Exhibit A confers a special and peculiar benefit to the lands within the District, which benefit exceeds or equals the cost of the assessments. The allocation of the assessments to the specially benefitted lands, as shown in Exhibits A and B, is hereby found to be fair and reasonable.
SECTION 2. ASSESSMENT IMPOSITION. Pursuant to Chapters 190 and 197, Florida Statutes, and using the procedures authorized by Florida law for the levy and collection of special assessments, a special assessment for operation and maintenance is hereby imposed and levied on benefitted lands within the District, and in accordance with Exhibits A and B. The lien of the special assessments for operations and maintenance imposed and levied by this Resolution shall be effective upon passage of this Resolution.
SECTION 3. COLLECTION. The collection of the operation and maintenance special assessments and previously levied debt service assessments shall be at the same time and in the same manner as County taxes in accordance with the Uniform Method, as indicated on Exhibits A and B. The decision to collect special assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.

SECTION 4. ASSESSMENT ROLL. The Assessment Roll, attached to this Resolution as Exhibit B, is hereby certified to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County taxes. The proceeds therefrom shall be paid to the District.

SECTION 5. ASSESSMENT ROLL AMENDMENT. The District Manager shall keep
apprised of all updates made to the County property roll by the Property Appraiser after the date of this Resolution and shall amend the Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property roll. After any amendment of the Assessment Roll, the District Manager shall file the updates in the District records.

SECTION 6. SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.

SECTION 7. EFFECTIVE DATE. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board.
PASSED AND ADOPTED THIS 11^th DAY OF AUGUST, 2026.

ATTEST:	WILLOW CREEK COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary
By: 	 Its: 		

Exhibit A:	Adopted Budget for Fiscal Year 2027
Exhibit B:	Assessment Roll
Exhibit B

ParcelID | Units | | O&M | Debt | | Total
23 3504-00-7 | | | | | |
23 3510-50-*-1 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-2 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-3 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-4 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-5 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-6 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-7 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-8 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-9 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-10 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-11 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-12 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-13 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-14 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-15 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-16 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-17 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-18 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-19 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-20 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-21 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-22 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-32 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-33 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-34 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-35 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-36 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-37 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-38 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-39 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-40 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-41 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-42 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-43 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-44 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-45 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-46 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-47 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-48 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-49 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-50 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-53 | 1 | $ | 900.00 | $	- | $ | 900.00
23 3510-50-*-54 | 1 | $ | 900.00 | $	- | $ | 900.00
ParcelID	Units	O&M	Debt	Total | | | | | |
23 3510-50-*-55 | 1 | $	900.00 | $	-	$	900.00 | | |
23 3510-50-*-56 | 1 | $	900.00 | $	-	$	900.00 | | |
23 3510-50-*-57 | 1 | $	900.00 | $	-	$	900.00 | | |
23 3510-50-*-58 | 1 | $	900.00 | $	-	$	900.00 | | |
23 3510-50-*-59 | 1 | $	900.00 | $	-	$	900.00 | | |
23 3510-50-*-60 | 1 | $	900.00 | $	-	$	900.00 | | |
23 3510-50-*-61 | 1 | $	900.00 | $	-	$	900.00 | | |
23 3510-50-*-62 | 1 | $	900.00 | $	-	$	900.00 | | |
23 3510-50-*-66 | 1 | $	900.00 | $	-	$	900.00 | | |
23 3510-50-*-67 | 1 | $	900.00 | $	-	$	900.00 | | |
23 3510-50-*-68 | 1 | $	900.00 | $	-	$	900.00 | | |
23 3510-50-*-73 | 1 | $	900.00 | $	-	$	900.00 | | |
23 3510-50-*-74 | 1 | $	900.00 | $	-	$	900.00 | | |
23 3510-50-*-75 | 1 | $	900.00 | $	-	$	900.00 | | |
23 3510-50-*-76 | 1 | $	900.00 | $	-	$	900.00 | | |
23 3510-50-*-77 | 1 | $	900.00 | $	-	$	900.00 | | |
23 3510-50-*-78 | 1 | $	900.00 | $	-	$	900.00 | | |
23 3510-50-*-79 | 1 | $	900.00 | $	-	$	900.00 | | |
23 3510-50-*-A | | | $	- | | |
23 3510-50-*-B | | | $	- | | |
23 3510-50-*-C | | | $	- | | |
23 3510-50-*-D | | | $	- | | |
23 3510-50-*-E | | | $	- | | |
23 3510-50-*-F | | | $	- | | |
23 3510-50-*-G | | | $	- | | |
23 3510-50-*-H | | | $	- | | |
23 3510-50-*-L | | | $	- | | |
23 3510-50-*-M | | | $	- | | |
23 3510-50-*-N | | | $	- | | |
23 3510-50-*-O | | | $	- | | |
23 3510-50-*-P | | | $	- | | |
23 3510-50-*-Q | | | $	- | | |
23 3510-50-*-R | | | $	- | | |
23 3510-50-*-S | | | $	- | | |
23 3510-50-*-T | | | $	- | | |
23 3510-50-*-U | | | $	- | | |
23 3510-50-*-W | | | $	- | | |
23 3510-51-*-23 | 1 | $	900.00 | $	-	$	900.00 | | |
23 3510-51-*-24 | 1 | $	900.00 | $	-	$	900.00 | | |
23 3510-51-*-25 | 1 | $	900.00 | $	-	$	900.00 | | |
23 3510-51-*-26 | 1 | $	900.00 | $	-	$	900.00 | | |
23 3510-51-*-27 | 1 | $	900.00 | $	-	$	900.00 | | |
23 3510-51-*-28 | 1 | $	900.00 | $	-	$	900.00 | | |
23 3510-51-*-29 | 1 | $	900.00 | $	-	$	900.00 | | |
23 3510-51-*-30 | 1 | $	900.00 | $	-	$	900.00 | | |
23 3510-51-*-31 | 1 | $	900.00 | $	-	$	900.00 | | |
23 3510-51-*-51 | 1 | $	900.00 | $	-	$	900.00 | | |
ParcelID	Units	O&M	Debt	Total | | | | | |
23 3510-51-*-52 | 1 | $	900.00 | $	- | $	900.00 | |
23 3510-51-*-63 | 1 | $	900.00 | $	- | $	900.00 | |
23 3510-51-*-64 | 1 | $	900.00 | $	- | $	900.00 | |
23 3510-51-*-65 | 1 | $	900.00 | $	- | $	900.00 | |
23 3510-51-*-69 | 1 | $	900.00 | $	- | $	900.00 | |
23 3510-51-*-70 | 1 | $	900.00 | $	- | $	900.00 | |
23 3510-51-*-71 | 1 | $	900.00 | $	- | $	900.00 | |
23 3510-51-*-72 | 1 | $	900.00 | $	- | $	900.00 | |
23 3510-51-*-I | | | | $	- | |
23 3510-51-*-J | | | | $	- | |
23 3510-51-*-K | | | | $	- | |
23 3510-51-*-V | | | | $	- | |
23 3510-51-*-X | | | | $	- | |
23 3510-YI-*-1 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-2 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-3 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-4 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-5 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-6 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-7 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-8 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-9 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-10 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-11 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-12 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-13 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-14 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-15 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-16 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-17 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-18 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-19 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-20 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-21 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-22 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-23 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-24 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-25 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-26 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-27 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-28 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-29 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-30 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-31 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-32 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-33 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-34 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
ParcelID | Units | O&M | Debt | Total | |
23 3510-YI-*-35 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-36 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-37 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-38 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-39 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-40 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-41 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-42 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-43 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-44 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-45 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-46 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-47 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-48 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-49 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-50 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-51 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-52 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-53 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-54 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-55 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-56 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-57 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-58 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-59 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-60 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-61 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-62 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-63 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-64 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-65 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-66 | 1 | $	900.00 | $	- | $	900.00 | |
23 3510-YI-*-67 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-68 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-69 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-70 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-71 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-72 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YI-*-L.1 | | | | $	- | |
23 3510-YI-*-L.2 | | | | $	- | |
23 3510-YI-*-L.3 | | | | $	- | |
23 3510-YI-*-L.4 | | | | $	- | |
23 3510-YI-*-L.5 | | | | $	- | |
23 3510-YI-*-L.6 | | | | $	- | |
23 3510-YI-*-L.8 | | | | $	- | |
23 3510-YI-*-REC.2 | | | | $	- | |
23 3510-YI-*-ST.1 | | | | $	- | |
ParcelID | Units | O&M | Debt | Total | |
23 3510-YI-*-ST.2 | | | | $	- | |
23 3510-YI-*-UT.1 | | | | $	- | |
23 3510-YI-*-UT.2 | | | | $	- | |
23 3510-YI-*-UT.3 | | | | $	- | |
23 3510-YI-*-UT.4 | | | | $	- | |
23 3510-YI-*-UT.5 | | | | $	- | |
23 3510-YI-*-UT.6 | | | | $	- | |
23 3510-YI-*-UT.7 | | | | $	- | |
23 3510-YI-*-UT.8 | | | | $	- | |
23 3510-YI-*-UT.9 | | | | $	- | |
23 3510-YI-*-WC.1 | | | | $	- | |
23 3510-YI-*-WC.2 | | | | $	- | |
23 3510-YI-*-WC.3 | | | | $	- | |
23 3509-YR-*-1 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3509-YR-*-2 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3509-YR-*-3 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3509-YR-*-4 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3509-YR-*-5 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3509-YR-*-6 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3509-YR-*-7 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3509-YR-*-8 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3509-YR-*-9 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3509-YR-*-10 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3509-YR-*-11 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YR-*-12 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YR-*-13 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YR-*-14 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YR-*-15 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YR-*-16 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YR-*-17 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YR-*-18 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YR-*-19 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YR-*-20 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YR-*-21 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YR-*-22 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YR-*-23 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YR-*-24 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YR-*-25 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YR-*-26 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YR-*-27 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YR-*-28 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YR-*-29 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YR-*-30 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YR-*-31 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YR-*-32 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3510-YR-*-33 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
23 3509-YR-*-34 | 1 | $	900.00 | $	765.90 | $ 1,665.90 | |
ParcelID | Units | | O&M | | Debt | Total
23 3510-YR-*-35 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-36 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-37 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-38 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-39 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-40 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-41 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-42 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-43 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-44 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-45 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-46 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-47 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-48 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-49 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-50 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-51 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-52 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-53 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-54 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-55 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-56 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-57 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-58 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-59 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-60 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-61 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-62 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-63 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-64 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-65 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-66 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-67 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-68 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-69 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-70 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-71 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-72 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-73 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-74 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-75 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-76 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-77 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-78 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-79 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-80 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-81 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
ParcelID | Units | | O&M | | Debt | Total
23 3510-YR-*-82 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-83 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-84 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-85 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-86 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-87 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-88 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-89 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-90 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-91 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-92 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-93 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-94 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-95 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-96 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-97 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-98 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-99 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3510-YR-*-100 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-101 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-102 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-103 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-104 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-105 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-106 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-107 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-108 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-109 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-110 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-111 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-112 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-113 | 1 | $ | 900.00 | $ | - | $	900.00
23 3509-YR-*-114 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-115 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-116 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-117 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-118 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-119 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-120 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-121 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-122 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-123 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-124 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-125 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-126 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-127 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-128 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
ParcelID | Units | | O&M | | Debt | Total
23 3509-YR-*-129 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-130 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-131 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-132 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-133 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-134 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-135 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-136 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-137 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-138 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-139 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-140 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-141 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-142 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-143 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-144 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-145 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-146 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3504-YR-*-147 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3504-YR-*-148 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3504-YR-*-149 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3504-YR-*-150 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3504-YR-*-151 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3504-YR-*-152 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3504-YR-*-153 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3504-YR-*-154 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3504-YR-*-155 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3504-YR-*-156 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3504-YR-*-157 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-158 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-159 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-160 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-161 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-162 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-163 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-164 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-165 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-166 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-167 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-168 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-169 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-170 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-171 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-172 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-173 | 1 | $ | 900.00 | $ | 765.90 | $ 1,665.90
23 3509-YR-*-B.1 | | | | | |
23 3510-YR-*-B.2 | | | | | |
ParcelID | Units | O&M | Debt | Total | |
23 3510-YR-*-B.3 | | | | | |
23 3509-YR-*-B.4 | | | | | |
23 3509-YR-*-B.8 | | | | | |
23 3509-YR-*-B.9 | | | | | |
23 3509-YR-*-B.10 | | | | | |
23 3509-YR-*-B.11 | | | | | |
23 3510-YR-*-B.12 | | | | | |
23 3510-YR-*-B.13 | | | | | |
23 3509-YR-*-B.14 | | | | | |
23 3504-YR-*-B.15 | | | | | |
23 3509-YR-*-B.16 | | | | | |
23 3504-YR-*-B.17 | | | | | |
23 3504-YR-*-B.18 | | | | | |
23 3509-YR-*-B.19 | | | | | |
23 3509-YR-*-B.20 | | | | | |
23 3509-YR-*-B.21 | | | | | |
23 3510-YR-*-B.22 | | | | | |
23 3510-YR-*-B.23 | | | | | |
23 3510-YR-*-B.24 | | | | | |
23 3510-YR-*-B.25 | | | | | |
23 3510-YR-*-B.26 | | | | | |
23 3509-YR-*-B.27 | | | | | |
23 3509-YR-*-B.28 | | | | | |
23 3509-YR-*-B.29 | | | | | |
23 3509-YR-*-B.30 | | | | | |
23 3509-YR-*-B.31 | | | | | |
23 3509-YR-*-B.32 | | | | | |
23 3509-YR-*-B.33 | | | | | |
23 3509-YR-*-B.34 | | | | | |
23 3509-YR-*-B.36 | | | | | |
23 3509-YR-*-B.37 | | | | | |
23 3509-YR-*-REC.1 | | | | | |
23 3509-YR-*-REC.2 | | | | | |
Total Gross Onroll | 324 | $ 291,600.00 | $ 186,113.70 | $477,713.70 | |
Total Net Onroll | | $ 274,104.00 | $ 174,946.88 | $449,050.88 | |

!!"#$%& "
FISCAL YEAR 2027 BUDGET DEFICIT FUNDING AGREEMENT
THIS AGREEMENT (“Agreement”) is entered into this 11^th day of August 2026, by and between:
WILLOW CREEK COMMUNITY DEVELOPMENT DISTRICT, a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, located in the City of Titusville, Brevard County, Florida, with an address of c/o Governmental Management Services - Central Florida, LLC, 219 E. Livingston Street, Orlando, Florida 32801 (“District”), and
KB HOME ORLANDO LLC, a Delaware limited liability company and a landowner in the District (“Developer”), with an address of 9102 Southpark Center Loop, Suite 100, Orlando, Florida 32819.
RECITALS
Whereas, the District was established pursuant to Chapter 190, Florida Statutes, for the purpose of planning, financing, constructing, operating and/or maintaining certain infrastructure improvements; and
Whereas, the District, pursuant to Chapter 190, Florida Statutes, is authorized to levy such taxes, special assessments, fees and other charges as may be necessary in furtherance of the District’s activities and services; and

WHEREAS, the District has adopted its operations and maintenance (“O&M”) budget for the fiscal year beginning October 1, 2026, and ending September 30, 2027 (“Fiscal Year 2027” and the budget relating thereto, “2027 O&M Budget”), which budget commenced on October 1, 2026, and concludes on September 30, 2027, a copy of which is attached hereto as Exhibit A and incorporated herein by reference; and

WHEREAS, Developer is actively developing certain real property within the District and presently owns a portion of such real property identified in the District’s Fiscal Year 2027 Assessment Roll (“Assessment Roll”), appended to the attached Exhibit A and incorporated herein by reference, which real property is located entirely within the District and which real property will benefit from the timely construction and acquisition of the District’s facilities, activities and services and from the continued operations of the District (“Property”); and
WHEREAS, following the adoption of the 2027 O&M Budget, the District has the option of levying non-ad valorem assessments on all land within its boundaries that will benefit from the activities, operations and services set forth in such budget and at the full amount of the budget (hereinafter referred to as the “2027 O&M Assessment(s)”), or utilizing such other revenue sources as may be available to it; and
Whereas, the District is not able to predict with absolute certainty the amount of monies necessary to fund the operations and services set forth in the 2027 O&M Budget and believes that the 2027 O&M Assessments will be insufficient to cover the entire 2027 O&M Budget; and

WHEREAS, in contemplation of the foregoing, and in lieu of levying an increased amount in 2027 O&M Assessments on the Property to fund the full 2027 O&M Budget, Developer agrees to provide the monies necessary to fund the actual expenditures for the Fiscal Year 2027 (hereinafter referred to as the “2027 O&M Budget Payment”), not otherwise funded by 2027 O&M Assessments levied upon benefited lands located within the District; and
WHEREAS, Developer and the District desire to secure such budget funding through the imposition of a continuing lien against the Property described in Exhibit B, and otherwise as provided herein.

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

Section 1.  Recitals. The recitals so stated are true and correct and by this reference are incorporated into and form a material part of this Agreement.
Section 2.	Payment Of District’s 2027 O&M Budget.

Payment of O&M Budget Expenses. Developer agrees to make available to the District the monies necessary to fund all expenditures of the 2027 O&M Budget not otherwise funded through 2027 O&M Assessments levied upon benefited lands located within the District no later than October 1, 2026. Funds provided hereunder shall be placed in the District’s general checking account. Any amounts not paid within the time period set forth herein shall accrue interest at a rate equal to the lesser of eighteen percent (18%) per annum or the maximum rate allowed by Florida law until paid in full. In no way shall the foregoing in any way affect the District’s ability to levy special assessments upon the lands within the District, including the Property, in accordance with Florida law, to provide funds for any unfunded expenditures whether such expenditures are the result of an amendment to the District’s 2027 O&M Budget or otherwise.

Consent to Funding of 2027 O&M Budget. Developer acknowledges and agrees that the 2027 O&M Budget Payment represents the funding of operations and maintenance expenditures that would otherwise be appropriately funded through 2027 O&M Assessments equitably allocated to the Property within the District in accordance with the District’s assessment methodology. Developer agrees to pay, or cause to be paid, the 2027 O&M Budget Payment regardless of whether Developer owns the Property at the time of such payment subject to the terms set forth in Section 10 herein. Developer agrees that it will not contest the legality or validity of such imposition, collection or enforcement to the extent such imposition is made in accordance with the terms of this Agreement.
SECTION 3.  CONTINUING LIEN. If the Developer does not remit payment within the time specified in Section 2 herein, the District shall have the right to file and perfect a continuing lien upon the Property described in Exhibit B for all payments due and owing under the terms of this Agreement, for interest thereon, and for reasonable attorneys’ fees, paralegals’ fees, expenses and court costs incurred by the District incident to the collection of funds under this Agreement or for enforcement of this lien, and all sums advanced and paid by the District for taxes and payment on account of superior interests, liens and encumbrances in order to preserve and protect the District’s lien. The lien shall be effective as of the date and time of the recording of a “Notice of Lien for FY 2027 O&M Budget” in the public records of Brevard County, Florida, stating among other things, the description of the real property and the amount due as of the recording of the Notice, and the existence of this Agreement. The District Manager, in its sole discretion, is hereby authorized by the District to file the Notice of Lien for FY 2027 O&M Budget on behalf of the District, without the need of further Board action authorizing or directing such filing. At the District Manager’s direction, the District may also bring an action at law against the record title holder to the Property to pay the amount due under this Agreement or may foreclose the lien against the Property in any manner authorized by law. The District may partially release any filed lien for portions of the Property subject to a plat if and when Developer has demonstrated, in the District’s sole discretion, that such release will not materially impair the ability of the District to enforce the collection of funds hereunder and that the value of the remaining Property subject to the lien provides adequate security for all outstanding and reasonably anticipated obligations under this Agreement. In the event Developer sells any of the Property described in Exhibit B after the execution of this Agreement, Developer’s rights and obligations under this Agreement shall remain the same, provided however that the District’s right to file a lien under this Section shall apply to the remaining Property owned by Developer, without limiting any other remedy available to the District under this Agreement.
Section 4.	Alternative Collection Methods.

In the alternative or in addition to the collection method set forth in Section 3 above, the District may enforce the collection of the 2027 O&M Budget Payment(s) by action against Developer in the appropriate judicial forum in and for Brevard County, Florida. The enforcement of the collection of funds in this manner shall be in the sole discretion of the District Manager on behalf of the District. In the event that either party is required to enforce this Agreement by court proceedings or otherwise, then the parties agree that the prevailing party shall be entitled to recover from the other all costs incurred, including reasonable attorneys’ fees and costs for trial, alternative dispute resolution, or appellate proceedings.

The District hereby finds that the activities, operations and services funded by the 2027 O&M Budget Payment(s) provide a special and peculiar benefit to the Property. Developer agrees that the activities, operations and services that will be funded by the 2027 O&M Budget Payment(s) provide a special and peculiar benefit to the Property in excess of the costs thereof. Therefore, in the alternative or in addition to the other methods of collection set forth in this Agreement, the District, in its sole discretion, may choose to certify amounts due hereunder as a non-ad valorem assessment on all or any part of the Property for collection, either through the Uniform Method of Collection set forth in
Chapter 197 or under any method of direct bill and collection authorized by Florida law. Such assessment, if imposed, may be certified on the next available tax roll of the Brevard County property appraiser.

SECTION 5. NOTICE. All notices, payments and other communications hereunder (“Notices”) shall be in writing and shall be delivered, mailed by First Class Mail, postage prepaid, to the parties, as follows:

If to the District:	Willow Creek Community Development District
c/o GMS - Central Florida, LLC 219 E. Livingston Street Orlando, Florida 32801
Attn: District Manager

With a copy to:	Kilinski | Van Wyk PLLC
517 East College Avenue Tallahassee, Florida 32303 Attn: District Counsel

If to Developer:	KB Home Orlando LLC
9102 Southpark Center Loop, Suite100 Orlando, Florida 32819
Attn: Steve McConn
Section 6. Amendment. This instrument shall constitute the final and complete expression of the agreement between the parties relating to the subject matter of this Agreement. Amendments to and waivers of the provisions contained in this Agreement may be made only by an instrument in writing which is executed by both of the parties hereto.

Section 7.  Authority. The execution of this Agreement has been duly authorized by the appropriate body or official of all parties hereto, each party has complied with all the requirements of law, and each party has full power and authority to comply with the terms and provisions of this instrument.

Section 8.  Assignment. This Agreement may not be assigned, in whole or in part, by either party except upon the prior written consent of the other party, which consent shall not be unreasonably withheld, conditioned, or delayed. Any attempted assignment without such consent shall be void.

Section 9. Default. A default by either party under this Agreement shall entitle the non-defaulting party to all remedies available at law or in equity, which shall include, but not be limited to, the right of damages, injunctive relief and specific performance and specifically including the ability of the District to enforce any and all payment obligations under this Agreement in the manner described in Sections 3 and 4 above.
Section 10.	Third-Party Rights; Transfer of Property.	This Agreement is
solely for the benefit of the formal parties herein and no right or cause of action shall accrue upon or by reason hereof, to or for the benefit of any third party not a formal party hereto. Nothing in this Agreement expressed or implied is intended or shall be construed to confer upon any person or corporation other than the parties hereto any right, remedy or claim under or by reason of this Agreement or any provisions or conditions hereof; and all of the provisions, representations, covenants and conditions herein contained shall inure to the sole benefit of and shall be binding upon the parties hereto and their respective representatives, successors and assigns. In the event Developer sells or otherwise disposes of its business or of all or substantially all of its assets relating to improvements, work product, or lands within the District, including the Property, Developer shall continue to be bound by the terms of this Agreement and additionally shall expressly require that the purchaser agree to be bound by the terms of this Agreement, subject to the District’s prior written consent to such transfer. Developer shall give ninety (90) days prior written notice to the District under this Agreement of any such sale or disposition and shall provide evidence of the purchaser's assumption of this Agreement. Failure by Developer to comply with the requirements of this Section shall constitute a default under this Agreement, and any sale or disposition without the purchaser's written assumption of this Agreement shall not release Developer from any obligation hereunder.

Section 11. Applicable Law and Venue. This Agreement and the provisions contained herein shall be construed, interpreted and controlled according to the laws of the State of Florida. The parties agree that venue will be in Brevard County, Florida. Nothing in this Agreement shall be deemed a waiver of the District's sovereign immunity or any limitations on liability of the District under Section 768.28, Florida Statutes, or other applicable law.
Section 12. Negotiation at Arm’s Length. This Agreement has been negotiated fully between the parties as an arm’s length transaction. The parties participated fully in the preparation of this Agreement with the assistance of their respective counsel. In the case of a dispute concerning the interpretation of any provision of this Agreement, the parties are each deemed to have drafted, chosen and selected the language, and the doubtful language will not be interpreted or construed against any party.
SECTION 13. PUBLIC RECORDS. Developer understands and agrees that all documents of any kind provided to the District in connection with this Agreement may be public records, and, accordingly, Developer agrees to comply with all applicable provisions of Florida law in handling such records, including but not limited to Section 119.0701, Florida Statutes. Developer acknowledges that the designated public records custodian for the District is Jeremy LeBrun (“Public Records Custodian”). Among other requirements and to the extent applicable by law, Developer 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 Developer 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 Developer’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 Developer, Developer 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 DEVELOPER HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO DEVELOPER’S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS CONTRACT, CONTACT THE CUSTODIAN OF PUBLIC RECORDS AT 219 E. LIVINGSTON STREET, ORLANDO, FLORIDA 32801, BY TELEPHONE AT
(407) 841-5524, OR AT JLEBRUN@GMSCFL.COM.

Section 14. Effective Date. The Agreement shall take effect as of October 1, 2026. The enforcement provisions of this Agreement, including but not limited to Sections 3, 4, and 9, shall survive its termination, until all payments due pursuant to this Agreement are paid in full.

Section 15.	Anti-Human Trafficking Requirements. Developer certifies, by
acceptance of this Agreement, that neither it nor its principals utilize coercion for labor or services as defined in Section 787.06, Florida Statutes. Developer agrees to execute the affidavit, in a form mutually acceptable to the Parties, in compliance with Section 787.06(14), Florida Statutes, within thirty (30) days of the Effective Date.

In Witness Whereof, the Parties execute this Agreement on the day and year first written above.
Willow Creek
Community Development District

Chairperson, Board of Supervisors

KB Home Orlando LLC

By: 	  Its: 	

Exhibit A:	2027 O&M Budget & Assessment Roll
Exhibit B:	Property Description
Exhibit A:
2027 O&M Budget & Assessment Roll
Exhibit B: Property Description

[Begins on Following Page]
LEGAL DESCRIPTION:
A PARCEL OF LAND BEING LOTS 184, 185, 186, 191, 192,193,200,201,208,209, 216 AND 217 TOGETHER WITH PORTIONS OF LOTS 177,178,179,182,183,187,190,194, 195,
199, 202, 207, 210, 215, 218, 223 AND 224 AS SHOWN ON THE PLAT OF COCOA-INDIAN
RIVER PROPERTIES AS RECORDED IN PLAT BOOK 5, PAGE 7 OF THE PUBLIC RECORDS OF BREVARD COUNTY, FLORIDA.
TOGETHER WITH:
A PORTION OF THE NORTH 3/4 OF SECTION 9, TOWNSHIP 23 SOUTH, RANGE 35 EAST, BREVARD COUNTY, FLORIDA LYING EAST OF THE EASTERLY RIGHT-OF-WAY LINE INTERSTATE 95 AND STATE ROAD NO. 407.
TOGETHER WITH:
A PORTION OF THE SOUTH 1/2 OF SECTION 4, TOWNSHIP 23 SOUTH, RANGE 35 EAST LYING EAST OF THE EASTERLY LINE OF STATE ROAD NO. 407.
TOGETHER WITH:
TRACT R-4, WILLOW CREEK COMMERCIAL CENTER PHASE I, ACCORDING TO THE PLAT THEREOF, AS RECORDED IN PLAT BOOK 51, PAGES 20-26, OF THE PUBLIC RECORDS OF BREVARD COUNTY, FLORIDA.
ALL OF THE ABOVE-BEING MORE PARTICULARLY DESCRIBED AS FOLLOWS:
COMMENCE AT THE SOUTHEAST CORNER OF SECTION 10, TOWNSHIP 23SOUTH, RANGE 35 EAST, BREVARD COUNTY, FLORIDA; THENCE NORTH 00°11'12" EAST ALONG THE EAST LINE OF SAID SECTION 10, A DISTANCE OF 1327.76 FEET TO THE NORTHEAST CORNER OF THE SOUTH 1/4 OF SAID SECTION 10; THENCE CONTINUE NORTH 00°11'12" EAST ALONG SAID EAST LINE OF SECTION 10, A DISTANCE OF 101.45 FEET; THENCE SOUTH 89°22'09" WEST DISTANCE OF 316.46 FEET TO A POINT LYING ON THE WESTERLY RIGHT-OF-WAY LINE OF GRISSOM PARKWAY AS DESCRIBED IN O.R. BOOK 2721, PAGE 910, OF THE SAID PUBLIC RECORDS OF BREVARD COUNTY, FLORIDA; THENCE CONTINUE SOUTH 89°22'09" WEST, OF 1608.67 FEET TO THE POINT-OF-BEGINNING OF THE HEREIN DESCRIBED PARCEL OF LAND; THENCE CONTINUE SOUTH 89°22'09" WEST ALONG SAID LINE, A DISTANCE OF 7,192.35 FEET TO A POINT ON THE EAST RIGHT-OF-WAY LINE OF INTERSTATE 95; THENCE RUN ALONG THE EAST RIGHT-OF-WAY LINE OF INTERSTATE 95 ANO STATE ROAD 407 (A.KA. CHALLENGER MEMORIAL PARKWAY) AS SHOWN ON FLORIDA DEPARTMENT OF TRANSPORTATION RIGHT-OF-WAY MAP SECTION 7006-2501FOR THE FOLLOWING SEVEN CALLS:
NORTH 35°26'31" WEST, A DISTANCE OF 1,079.54 FEET; THENCE NORTH 31°25'51" WEST.A DISTANCE OF 461.53 FEET TO THEPOINT OF CURVATURE OF A CIRCULAR CURVE CONCAVE TO THE EAST, HAVING A RADIUS OF 1,819.86 FEET, AND A CENTRAL ANGLE OF 28°53'59"; THENCE NORTHERLY ALONG THE ARC OF SAID CURVE AN ARC DISTANCE OF 917.93 FEET; THENCENORTH 02°31'52" WEST, A DISTANCE OF 1,179.02 FEET TO THE POINT OF CURVATURE OF A CIRCULAR
CURVE CONCAVE TO THE EAST, HAVING A RADIUS OF 1,342.40 FEET, AND A CENTRAL ANGLE OF 32•21'46"; THENCE NORTHERLY ALONG THE ARC OF SAID CURVE AN ARC DISTANCE OF 758.24 FEET; THENCE NORTH 29•49"54" EAST, A DISTANCE OF ·198.99 FEET; THENCE NORTH 30.59'13" EAST, A DISTANCE OF
268.32 FEET; THENCE LEAVING SAID EAST RIGHT-OF-WAY LINE RUN NORTH
89.52'19" EAST, A DISTANCE OF 2,962.61 FEET; THENCE NORTH 00•20'28" WEST, A DISTANCE OF 1,948.46 FEET TO THE POINT OF CURVATURE OF A CIRCULAR CURVE~· CONCAVE TO THE SOUTHEAST, HAVING A RADIUS OF 510.00 FEET, AND A CENTRAL ANGLE OF 89.04'25"; THENCE NORTHEASTERLY ALONG THE ARC OF SAID CURVE AN ARC DISTANCE OF 792.86 FEET TO THE POINT OF REVERSE CURVATURE OF A CIRCULAR CURVE CONCAVE TO THE NORTHWEST HAVING A RADIUS OF 215.00 FEET, AND A CENTRAL ANGLE OF 88°29'47"; THENCE NORTHEASTERLY ALONG THE ARC OF SAID CURVE AN ARC DISTANCE OF
332.08 FEET; THENCE NORTH 00°14'10" EAST, A DISTANCE OF 9.80 FEET TO THE SOUTHEAST CORNER OF TRACT D, ENTERPRISE PARK, ACCORDING TO THE PLAT THEREOF, AS RECORDED IN PLAT BOOK 32, PAGE 74, OF THE PUBLIC RECORDS OF BREVARD COUNTY, FLORIDA; THENCE SOUTH 89°52'14" EAST ALONG THE SOUTH LINE OF SAID ENTERPRISE PARK, A DISTANCE OF 120.00 FEET TO THE SOUTHWEST CORNER OF TRACT C OF SAID ENTERPRISE PARK; THENCE LEAVING SAID SOUTH LINE RUN SOUTH 00•14'10"WEST, A DISTANCE OF
10.02 FEET TO THE POINT OF CURVATURE OF A CIRCULAR CURVE CONCAVE TO
THE NORTHWEST, HAVING A RADIUS OF 335.00 FEET, AND A CENTRAL ANGLE OF ss•29•4 7''; THENCE SOUTHWESTERLY ALONG THE ARC OF SAID CURVE AN ARC DISTANCE OF 517.43 FEET TO THE POINT OF REVERSE CURVATURE OF A CIRCULAR CURVE CONCAVE TO THE SOUTHEAST HAVING A RADIUS OF 390.00 FEET, AND A CENTRAL ANGLE OF 89°04'25"; THENCE SOUTHWESTERLY ALONG THE ARC OF SAID CURVE AN ARC DISTANCE OF 606.31 FEET; THENCE SOUTH 00•20'28" EAST, A DISTANCE OF 1,948.91 FEET; THENCE NORTH 89°52'19" EAST, A DISTANCE OF 1,494.00 FEET TO A POINT ON THE EAST LINE OF THE SOUTHEAST 1/4 OF SAID SECTION 4 AND THE WEST LINE OF SAID PLAT OF COCOA-INDIAN RIVER PROPERTIES; THENCE SOUTH 00°24'39" EAST ALONG SAID EAST AND WEST LINE, A DISTANCE OF 731.37 FEET TO THE SOUTHEAST CORNER OF SAID SECTION 4 AND SAID POINT· BEING THE SOUTHWEST CORNER OF LOT 225 OF SAID PLAT OF COCOA-INDIAN RIVER PROPERTIES; THENCE SOUTH 89°50'05" EAST ALONG THE NORTH LINE OF SAID SECTION 10 AND THE SOUTH LINE OF SAID LOT 225, A DISTANCE OF 1,188.05 FEET TO THE NORTHWEST CORNER OF TRACT 1, OF SAID WILLOW CREEK COMMERCIAL CENTER PHASE I; THENCE SOUTH 31°01'11" EAST ALONG THE WEST LINE OF SAID TRACT 1, A DISTANCE OF 3,213.07 FEET TO THE SOUTHEAST CORNER OF SAID TRACT 1; THENCE NORTH
59•59•49" EAST ALONG THE SOUTH LINE OF SAID TRACT 1,A DISTANCE OF 500.56
FEET TO THE SOUTHEAST CORNER OF SAID TRACT 1, SAID POINT BEING ON THE WEST LINE OF LOT 9 OF SAID WILLOW CREEK COMMERCIAL CENTER PHASE I; THENCE SOUTH 2s•52·20" EAST ALONG SAID WEST LINE, A DISTANCE OF 15.01 FEET TO THE SOUTHWEST CORNER OF SAID LOT 9; THENCE SOUTH 31°01'11" EAST ALONG THE NORTHERLY EXTENSION OF LOT 6, OF SAID WILLOW CREEK COMMERCIAL CENTER PHASE I, A DISTANCE OF 115.00 FEET TO TI-IE NORTHEAST CORNER OF TRACT D-1, OF SAID WILLOW CREEK COMMERCIAL CENTER PHASE I; THENCE SOUTH 5s•ss•49" WEST ALONG TI-IE NORTH LINE OF SAID TRACT D-1 AND THE NORTH LINE OF TRACT 3, OF SAID WILLOW CREEK COMMERCIAL CENTER PHASE I, A DISTANCE OF 500.00 FEET TO THE NORTHWEST CORNER OF SAID TRACT 3; THENCE SOUTH 31°01'11" EAST ALONG THE WEST LINE OF SAID TRACT 3, A DISTANCE OF 911.11 FEET TO THE POINT-OF-BEGINNING.
CONTAINING 682.89 ACRES OF LAND MORE OR LESS.
LESS ANO EXCEPT THE FOLLOWING:

A PARCEL OF LANO BEING PORTIONS OF LOTS 184, 185, 192, 193,200, 201, ANO 208 AS SHOWN ON THE PLAT OF COCOA-INDIAN RIVER PROPERTIES AS RECORDED IN PLAT BOOK 5, PAGE 7 OF THE PUBLIC RECORDS OF BREVARD COUNTY, FLORIDA.
TOGETHER WITH:

A PORTION OF THE NORTH 3/4 OF SECTION 9, TOWNSHIP 23 SOUTH, RANGE 35 EAST, BREVARD COUNTY, FLORIDA LYING EAST OF THE EASTERLY RIGHT OF WAY LINE INTERSTATE 95 ANOSTATE ROAD N0.407.
ALSO TOGETHER WITH:
A PORTION OF THE SOUTH 1/2 OF SECTION 4, TOWNSHIP 23 SOUTH, RANGE 35 EAST LYING EAST OF THE EASTERLY RIGHT OF WAY LINE OF STATE ROAD N0.407.

ALL OF THE ABOVE BEING MORE PARTICULARLY DESCRIBED AS FOLLOWS:
COMMENCING AT THE SOUTHEAST CORNER OF SECTION 10, TOWNSHIP 23 SOUTH, RANGE 35 EAST, BREVARD COUNTY, FLORIDA, THENCE N.00°11'12"E., ALONG THE EAST LINE OF SAID SECTION 10, A DISTANCE OF 1327.76 FEET TO THE NORTHEAST CORNER OF THE SOUTH 1/4 OF SAID SECTION 10; THENCE CONTINUE N.00°11'12"E., ALONG SAID EAST LINE OF SECTION 10, A DISTANCE OF 101.45 FEET; THENCE S.89°22'09'W., 316.46 FEET TO A POINT LYING ON THE WESTERLY RIGHT OF WAY LINE OFGRISSOM PARKWAY AS DESCRIBED IN OFFICIAL RECORDS BOOK 2721, PAGE 910 OF THE PUBLIC RECORDS OF BREVARD COUNTY, FLORIDA; THENCE CONTINUE S.89°22'09'W., 4330.71 FEET TO THE POINT OF BEGINNING OF THE PARCEL OF LANOHEREIN DESCRIBED; THENCE CONTINUE S.89°22'09"W., 4470.31 FEET TO A POINT LYING ON THE EASTERLY RIGHT OF WAY LINE OF INTERSTATE 95; THENCE ALONG THE RIGHT OF WAY LINES OF INTERSTATE 95ANO STATE ROAD N0.407, THE FOLLOWING SEVEN COURSES ANO DISTANCES; THENCE N.35°26'31-W., 1079.54 FEET; THENCE N.31°25'51"W., 461.53 FEET TO THE POINT OF CURVATURE OF A CIRCULAR CURVE, CONCAVE EASTERLY ANO HAVING A RADIUS OF 1819.86 FEET; THENCE NORTHERLY, ALONG THE ARC OF SAID CURVE, THROUGH A CENTRAL ANGLE OF 28°53'59", 917.93 FEET TO THE POINT OF TANGENCY; THENCE N.02°31'52-W., 1179.02 FEET TO THE POINT OF CURVATURE OF A CIRCULAR CURVE, CONCAVE EASTERLY ANO HAVING A RADIUS OF 1342.40 FEET; THENCE NORTHERLY, ALONG THE ARC OFSAIDCURVE, THROUGH A CENTRAL ANGLE OF 32°21'46", 758.24 FEET TO THE POINT OF TANGENCY; THENCE N.29°49'54"E., 198.99 FEET; THENCE N.30°59'13"E.,
268.32 FEET; THENCE DEPARTING SAID RIGHT OF WAY LINE OF INTERSTATE 95 ON A BEARING OF N.89°52'19"E., 3122.20 FEET TO THE MOST NORTHWESTERLY CORNER OF VERONA - VILLAGE "B", ACCORDING TO THE PLAT THEREOF AS RECORDED IN PLAT BOOK 73, PAGES 29 THROUGH 36 OF THE PUBLIC RECORDS OF BREVARD COUNTY, FLORIDA; THENCE RUN ALONG THE WESTERLY LINE OF THE AFORESAID PLAT OF VERONA - VILLAGE "B", THEFOLLOWING TWO (2) COURSES ANODISTANCES: THENCE S. 00°07'38"E., 533.14 FEET; THENCE S.15°34'01"E., 105.25 FEET; THENCE S.76°55'42-W., 17.53 FEET TO A POINT ON THE EASTERLY RIGHT OF WAY LINE OF "WILLOW CREEK BOULEVARD" (A 90.00 FOOT WIDEPUBLIC RIGHTOF WAY) AS SHOWN ONTHEAFORESAID PLAT OF VERONA - VILLAGE "B"; SAID POINT BEING ON A NON-TANGENT CIRCULAR CURVE, CONCAVE WESTERLY HAVING A RADIUS OF 1210.50 FEET; THENCE RUN SOUTHERLY, ALONG THE ARC OF SAID CURVE ANO ALONG SAID PUBLIC RIGHT OF WAY LINE, THROUGH ACENTRAL ANGLE OF 32°16'15", 681.79 FEET TO THE POINT OFREVERSE
CURVATURE OF A CIRCULAR CURVE, CONCAVE EASTERLY AND HAVING A RADIUS OF
957.08 FEET; TI-IENCE SOUTHERLY, ALONG THE ARC OF SAID CURVE AND ALONG SAID RIGHT OF WAY LINE, THROUGH A CENTRAL ANGLE OF 18.10'53", 303.71 FEET TO THE POINT OF TANGENCY; THENCE s.02·29'18"E., 162.53 FEET TO THE POINT OF CURVATURE OF A CIRCULAR CURVE, CONCAVE NORTHEASTERLY AND HAVING A RADIUS OF 459.29 FEET; THENCE SOUTHEASTERLY, ALONG THE ARC OF SAID CURVE AND ALONG SAID RIGHT OF WAY LINE, THROUGH A CENTRAL ANGLE OF 71°22'59", 572.21 FEET TO THE POINT OF TANGENCY; THENCE S.73.49'59"E., 207.65 FEET TO THEPOINT OF CURVATURE OF A CIRCULAR CURVE, CONCAVE NORTHERLY AND HAVING A RADIUS OF 1879.88 FEET; THENCE EASTERLY, ALONG THE ARC OF SAID CURVE AND ALONG SAID RIGHT OF WAY LINE, THROUGH A CENTRAL ANGLE OF 28.09'01", 923.61 FEET TO A POINT ON THE WEST LINE OF VERONA-VILLAGE "D", ACCORDING TO THE PLAT THEREOF AS RECORDED IN PLAT BOOK 71, PAGES 18 THROUGH 24 OF THE AFORESAID PUBLIC RECORDS OF BREVARD COUNTY, FLORIDA; THENCE RUN N.08.34'09"W., ALONG SAID WEST LINE, A DISTANCE OF 6.94 FEET TO THE NORTHWEST CORNER OF SAID PLAT OF VERONA-VILLAGE "D"; SAID POINT BEING ON A NON-TANGENT CIRCULAR CURVE, CONCAVE NORTHERLY ANDHAVING A RADIUS OF 805.00 FEET; THENCE NORTHEASTERLY, ALONG THE ARC OF SAID CURVE AND ALONG THE NORTH LINE OF SAID PLAT OF VERONA-VILLAGE "D", TI-IROUGH A CENTRAL ANGLE OF 05°26'28", 76.45 FEET TO THE POINT OF REVERSE CURVATURE OF A CIRCULAR CURVE, CONCAVE SOUTHERLY AND HAVING A RADIUS OF 795.00 FEET; THENCE NORTHEASTERLY, ALONG THE ARC OF SAID CURVE AND ALONG THE NORTH LINE OF SAID PLAT OF VERONA-VILLAGE "D", THROUGH A CENTRAL ANGLE OF 05.57'04", 82.57 FEET TO THE WEST CORNER OF TRACT REC-2, AS SHOWN ON SAID PLAT OF VERONA-VILLAGE "D"; THENCE DEPARTING SAID NORTH LINE, RUNS.09.28'11"E., 95.03 FEET TO TI-IENORTHEAST CORNER OF TRACT REC-1, ASSHOWN ON SAID PLAT OF VERONA-VILLAGE "D"; THENCE RUN ALONG THE BOUNDARY OF SAID TRACT REC-1 THE FOLLOWING THIRTY-SEVEN (37) COURSES AND DISTANCES: THENCE S.13"00'01"E., 66.81 FEET TO THE POINT OF CURVATURE OF A CIRCULAR CURVE, CONCAVE NORTHEASTERLY AND HAVING A RADIUS OF 70.00 FEET; THENCE SOUTI-IEASTERLY, ALONG THE ARC OF SAID CURVE, THROUGH A CENTRAL ANGLE OF 44•32'33", 54.42 FEET TO THE POINT OF TANGENCY; THENCE S.57"32'34"E., 11.11 FEET; THENCE S.81.34'25"E., 11.77 FEET; THENCE N.74°26'37"E., 14.74 FEET; TI-IENCE N.63"33'32"E., 48.72 FEET; THENCE N.80"02'14"E., 48.82 FEET; THENCE N.27"54'32"E., 18.00 FEET; TI-IENCE S.66.31'54"E., 30.55 FEET; THENCE N.75.46'30"E., 28.29 FEET; THENCE S.86"37'24"E., 15.33 FEET; THENCE S.74"09'46"E., 12.79 FEET; THENCE S.48.16'14"E., 17.65 FEET; THENCE S.35.45'28"E., 12.66 FEET; THENCE S.15"02'04"E., 23.54 FEET; THENCE S.65"38'01"E., 25.44 FEET; TI-IENCE S.70.56'30"E., 21.68 FEET TO A POINT ON A NON-TANGENT CIRCULAR CURVE, CONCAVE SOUTHWESTERLY AND HAVING A RADIUS OF
646.77 FEET AND TO WHICH POINT A RADIAL LINE BEARS N.18.15'43"E.; THENCE
SOUTI-IWESTERLY, ALONG THE ARC OF SAID CURVE, THROUGH A CENTRAL ANGLE OF 22"32'03", 254.37 FEET TO A POINT OF TANGENCY; THENCE ON A RADIAL LINE OF S.40"47'46"W., 120.00 FEET TO A POINT LYING ON THE EASTERLY RIGHT OF WAY LINE OF PECORINO COURT AS SHOWN ON SAID PLAT OF VERONA-VILLAGE "D" AND ARC OF A CIRCULAR CURVE, CONCAVE WESTERLY, HAVING A RADIUS OF 526.78 FEET; THENCE NORTHWESTERLY, ALONG SAID RIGHT OF WAY LINE AND ALONG THE ARC OF SAID CURVE, THROUGH A CENTRAL ANGLE OF 02"15'51", 20.82 FEET TO A POINT OF COMPOUND CURVATURE OF A CIRCULAR CURVE, CONCAVE EASTERLY AND HAVING A RADIUS OF 61.00 FEET; THENCE SOUTHWESTERLY TO NORTHEASTERLY ALONG SAID RIGHT OF WAY LINE ANDALONG THE ARC OF SAID CURVE, THROUGH A CENTRAL ANGLE OF 254•11'29", 270.62 FEET TO TI-IE POINT OF CUSP AND TO WHICH POINT A RADIAL LINE BEARS S.35.56'53"E.; THENCE DEPARTING SAID RIGHT OF WAY LINE, RUN S.52.19'17"W.,
72.35 FEET; THENCE N.38.11'57"W., 11.02 FEET TO A POINT ON A NON-TANGENT CIRCULAR CURVE, CONCAVE EASTERLY, AND HAVING A RADIUS OF 89.50 FEET AND TO
WHICH POINT A RADIAL LINE BEARS S.18.23'35"W., THENCE NORTHWESTERLY, ALONG THE ARC OF SAID CURVE, THROUGH A CENTRAL ANGLE OF 55.38'31", 86.92 FEET; THENCE N.80°35'10"W., 132.57 FEET TO THE POINT OF CURVATURE OF A CIRCULAR CURVE, CONCAVE NORTHEASTERLY ANO HAVING A RADIUS OF 68.50 FEET; THENCE NORTHWESTERLY, ALONG THE ARC OF SAID CURVE, THROUGH A CENTRAL ANGLE OF 16°49'57", 20.12 FEET TO THE POINT OF TANGENCY; THENCE N.63.45'13"W., 134.69 FEET TO THEPOINT OF CURVATUREOF A CIRCULAR CURVE, CONCAVE NORTHEASTERLY ANO HAVING A RADIUS OF 145.00 FEET; THENCE NORTHWESTERLY,ALONG THE ARC OF SAID CURVE, THROUGH A CENTRAL ANGLE OF 47°12'22", 119.47 FEET TO THE POINT OF TANGENCY; THENCE N.16°32'51'W., 23.24 FEET TO THE POINT OF CURVATURE OF A CIRCULAR CURVE, CONCAVE SOUTHEASTERLY ANO HAVING A RADIUS OF 20.00 FEET; THENCE NORTHEASTERLY, ALONG THE ARC OF SAID CURVE, THROUGH A CENTRAL ANGLE OF 89°54'40°, 31.38 FEET; THENCE N.12•55'16"W., 31.71 FEET TO THE POINT OF CURVATURE OF A CIRCULAR CURVE, CONCAVE WESTERLY ANO HAVING A RADIUS OF
81.00 FEET; THENCE NORTHERLY, ALONG THE ARC OF SAID CURVE, THROUGH A
CENTRAL ANGLE OF 12•12°05", 17.25 FEET TO THE POINT OF TANGENCY; THENCE N.25°07'21"W., 50.53 FEET TO THE POINT OF CURVATURE OF A CIRCULAR CURVE, CONCAVE NORTHEASTERLY ANO HAVING A RADIUS OF 81.00 FEET; THENCE NORTHWESTERLY, ALONG THE ARC OF SAID CURVE, THROUGH A CENTRAL ANGLE OF 20°54'15", 29.55 FEET TO THE POINT OF TANGENCY; THENCE N.46°01'36"W., 11.58 FEET TO THEPOINT OF CURVATUREOF A CIRCULAR CURVE, CONCAVE NORTHEASTERLY ANO HAVING A RADIUS 49.00 FEET; THENCE NORTHERLY, ALONG THE ARC OF SAID CURVE, THROUGH A CENTRAL ANGLE OF 29°46'08", 25.46 FEET TO THE POINT OF TANGENCY; THENCEN.16°00'44"W., 7.75 FEET TOTHE SOUTHEAST CORNER OF TRACT L-7 AS SHOWN ON SAID PLAT OF VERONA-VILLAGE "D"; THENCE S.76°27'51"E., 78.17 FEET TO THE SOUTHWEST CORNER OF SAID TRACT L-7, SAID POINT BEING ON THE WEST LINE OF SAID PLAT OF VERONA-VILLAGE •o•; THENCE RUN ALONG THE WESTERLY LINE OF AFORESAID PLAT OF VERONA-VILLAGE "D", THE FOLLOWING SEVEN (7) COURSES ANO DISTANCES: THENCE RUN S.08°34'09"E., 201.72 FEET; THENCE S.07°57'44E., 319.64 FEET; THENCE S.27°28'40-E., 417.26 FEET; THENCE S.36.41'30"E., 257.82 FEET; THENCE S.34°33'08"E., 308.78 FEET; THENCE S.10°27'19"E., 458.41 FEET; THENCE s.02•55•35•w.,
222.15 FEET TO THE POINT OF BEGINNING, CONTAINING 425.15 ACRES.

!!"#$%& 5
RESOLUTION 2026-08
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WILLOW CREEK COMMUNITY DEVELOPMENT DISTRICT DECLARING VACANCIES PURSUANT TO SECTION 190.006(3)(b), FLORIDA STATUTES; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Willow Creek Community Development District (the “District”) is a local unit of
special-purpose government created and existing pursuant to Chapter 190, Florida Statutes; and

WHEREAS, on November 3, 2026, two (2) members of the Board of Supervisors (the “Board”) are to be elected by the “Qualified Electors” of the District, as that term is defined in Section 190.003, Florida Statutes; and
WHEREAS, the District published a notice of qualifying period set by the Brevard County Supervisor of Elections at least two (2) weeks prior to the start of said qualifying period; and
WHEREAS, at the close of the qualifying period, no one qualified to run for the available seats
designated as “Seat 1” and “Seat 2”; and

WHEREAS, pursuant to Section 190.006(3)(b), Florida Statutes, the Board shall declare Seat 1 and Seat 2 vacant, effective the second Tuesday following the general election, and Qualified Electors are to be appointed to such seats within ninety (90) days thereafter; and

WHEREAS, the Board finds that it is in the best interests of the District to adopt this Resolution declaring Seat 1 and Seat 2 as vacant.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WILLOW CREEK COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. The following seats are hereby declared vacant effective as of November 17, 2026: Seat 1 (currently held by Stephen White) and Seat 2 (currently held by Jeff Myers).
SECTION 2. Until such time as the Board nominates Qualified Electors to fill the vacancies declared in Section 1 above, the incumbent Supervisors for Seat 1 and Seat 2 shall remain in office.
SECTION 3.	This Resolution shall become effective upon its passage.
PASSED AND ADOPTED this 11^th day of August 2026.

ATTEST:	WILLOW CREEK COMMUNITY DEVELOPMENT DISTRICT

Print Name:		□Chairperson/ □Vice Chairperson

!!"#$%& 6
RESOLUTION 2026-09
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WILLOW CREEK COMMUNITY DEVELOPMENT DISTRICT SETTING THE ANNUAL MEETING SCHEDULE FOR FISCAL YEAR 2027; AND PROVIDING FOR AN EFFECTIVE DATE.

WHEREAS, Willow Creek Community Development District (“District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within the Brevard County, Florida; and
WHEREAS, the District is required by Section 189.015, Florida Statutes, to file quarterly, semi-annually, or annually a schedule (including date, time, and location) of its regular meetings with local governing authorities; and
WHEREAS, further, in accordance with the above-referenced statute, the District shall also publish quarterly, semi-annually, or annually the District’s regular meeting schedule in a newspaper of general paid circulation in the county in which the District is located; and

WHEREAS, the Board of Supervisors desires to adopt an annual meeting schedule for the fiscal year beginning October 1, 2026, and ending September 30, 2027 (“Fiscal Year 2027”), attached as Exhibit A.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WILLOW CREEK COMMUNITY DEVELOPMENT DISTRICT:
SECTION 1. The Fiscal Year 2027 annual meeting schedule attached hereto and incorporated by reference herein as Exhibit A is hereby approved and shall be published in accordance with the requirements of Florida law and also provided to applicable governing authorities.

SECTION 2. This Resolution shall become effective immediately upon its adoption.

PASSED AND ADOPTED THIS 11^th DAY OF AUGUST 2026.
ATTEST:	WILLOW CREEK COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

Exhibit A: Fiscal Year 2027 Annual Meeting Schedule
EXHIBIT A:
WILLOW CREEK COMMUNITY DEVELOPMENT DISTRICT NOTICE OF MEETINGS FOR FISCAL YEAR 2027
The Board of Supervisors (“Board”) of the Willow Creek Community Development District (“District”) will hold their regular meetings for Fiscal Year 2027 at the Willow Creek Amenity Center, 1756 Pecorino Court, Titusville, Florida 32780, at 1:00 p.m. on the following dates, unless otherwise indicated as follows:

October 13, 2026
November 10, 2026
December 8, 2026
January 12, 2027
February 9, 2027
March 9, 2027
April 13, 2027
May 11, 2027
June 8, 2027
July 13, 2027
August 10, 2027
September 14, 2027
The meetings will be conducted in accordance with the provisions of Florida law for community development districts and will be open to the public. The meetings may be continued in progress without additional notice to a date, time, and place to be specified on the record at the meeting. A copy of the agenda for the meetings may be obtained by contacting the office of the District Manager c/o Governmental Management Services - Central Florida, LLC, 219 E. Livingston Street, Orlando, Florida 32801; Phone: (407) 841-5524 (“District Manager’s Office”).

There may be occasions when one or more Board supervisors or staff will participate by speaker telephone. Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations at any meeting because of a disability or physical impairment should contact the District Office at (407) 841-5524 at least three (3) business days prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Manager’s Office.
A person who decides to appeal any decision made at a meeting with respect to any matter considered at the meeting is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based.

District Manager

!!"#$%& 7

July 29, 2026

Board of Supervisors
Willow Creek Community Development District 5385 N. Nob Hill Road
Sunrise, FL 33351
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 Willow Creek Community Development District, Brevard County, Florida (“the District”) for the fiscal year ended September 30, 2026. 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 Willow Creek Community Development District as of and for the fiscal year ended September 30, 2026. 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 2026 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.
Willow Creek Community Development District	Page 2

We will also issue a management letter as required by Chapter 10.550, Rules of the Auditor General of the State of Florida. As part of our audit, we will apply financial condition assessment procedures pursuant to Section 218.39(5), Florida Statutes, and Rule 10.556(8), Rules of the Auditor General, and will report, as applicable, whether the District met any of the conditions described in Section 218.503(1), Florida Statutes.
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.
Management Responsibilities
Management is responsible for the financial statements and all accompanying information as well as all representations contained therein. Further, 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. As part of the audit, we will assist with preparation of your financial statements and related notes 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. 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 establishing 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 is reliable 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. As part of our engagement, we may propose standard adjusting, or correcting journal entries to your financial statements. You are responsible for reviewing the entries and understanding the nature of the proposed entries and the impact they have on the financial statements.
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.
Willow Creek Community Development District	Page 3

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.
Willow Creek Community Development District	Page 4

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: GMS-SF LLC - 5385 N Nob Hill Road Sunrise, FL 33351 - TELEPHONE: 954-721-8681 - RECORDREQUEST@GMSSFL.COM

Our fee for these services will not exceed $5,200 for the September 30, 2026 audit, unless there is a change in activity by the District which results in additional audit work or if additional Bonds are issued.

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.

This agreement may be 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.
The District may terminate this agreement, with or without consent, upon 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 date of the notice of termination subject to any offsets 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 2025 peer review report accompanies this letter.

We appreciate the opportunity to be of service to Willow Creek 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 Willow Creek Community Development District.

 	

Willow Creek Community Development District	Page 5

_,.AICPA'	Peer Review
Florida Institute of Certified Public Accountants
Administered in Florida
by the Florida Institute of CPAs

November 18, 2025 Antonio Grau
Grau & Associates
1001 W. Yamato Road, Suite 301 Boca Raton, FL 33431-4403

Dear Antonio Grau:

It is my pleasure to notify you that on November 18, 2025, the Florida Peer Review Committee accepted the report on the most recent System Review of your firm. The due date for your next review is December 31, 2028. This is the date by which all review documents should be completed and submitted to the administering entity.

As you know, the report had a peer review rating of pass. The Committee asked me to convey its congratulations to the firm.

Thank you for your cooperation. Sincerely,
frCPA,pu..,.?	?
Peer Review Team
FICPA Peer Review Committee paul@ficpa.org
850.224.2727, x5957

cc: Daniel Hevia, David Caplivski

Firm Number: 900004390114	Review Number:  616829

119 S Monroe Street, Suite 121 I Tallahassee, FL 323011 850.224.2727, in Florida I www.ficpa.org

!!"#$%& 8

!!"#$%& "
Willow Creek Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2026 – September 30, 2027

 Community Communication and Engagement
Goal 1.1: Public Meetings Compliance
Objective: Hold at least three regular Board of Supervisor meetings per year to conduct CDD related business and discuss community needs.
Measurement: Number of public board meetings held annually as evidenced by meeting minutes and legal advertisements.
Standard: A minimum of three board meetings were held during the Fiscal Year.
Achieved: Yes ☐ No ☐

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of each meeting at least seven days in advance, as specified in Section 190.007(1), using at least two communication methods.
Measurement: Timeliness and method of meeting notices as evidenced by posting to CDD website, publishing in local newspaper and via electronic communication.
Standard: 100% of meetings were advertised with 7 days notice per statute on at least two mediums (i.e., newspaper, CDD website, electronic communications).
Achieved: Yes ☐ No ☐

Goal 1.3: Access to Records Compliance
Objective: Ensure that meeting minutes and other public records are readily available and easily accessible to the public by completing monthly CDD website checks.
Measurement: Monthly website reviews will be completed to ensure meeting minutes and other public records are up to date as evidenced by District Management’s records.
Standard: 100% of monthly website checks were completed by District Management.
Achieved: Yes ☐ No ☐
 Infrastructure and Facilities Maintenance
Goal 2.1: Field Management and/or District Management Site Inspections
Objective: Field manager and/or district manager will conduct inspections per District Management services agreement to ensure safety and proper functioning of the District’s infrastructure.
Measurement: Field manager and/or district manager visits were successfully completed per management agreement as evidenced by field manager and/or district manager’s reports, notes or other record keeping method.
Standard: 100% of site visits were successfully completed as described within district management services agreement
Achieved: Yes ☐ No ☐

Goal 2.2: District Infrastructure and Facilities Inspections
Objective: District Engineer will conduct an annual inspection of the District’s infrastructure and related systems.
Measurement: A minimum of one inspection completed per year as evidenced by district engineer’s report related to district’s infrastructure and related systems.
Standard: Minimum of one inspection was completed in the Fiscal Year by the district’s engineer.
Achieved: Yes ☐ No ☐
 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and final budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and final budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☐ No ☐
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current fiscal year budget with any amendments, and most recent financials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and financials are accessible to the public as evidenced by corresponding documents on the CDD’s website.
Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended fiscal year budget, and most recent agenda package with updated financials.
Achieved: Yes ☐ No ☐
Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent financial audit per statutory requirements and publish the results to the CDD website for public inspection, and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing firm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☐ No ☐

Chair/Vice Chair:		Date:	 Print Name:	 
Willow Creek Community Development District

District Manager:		Date:	 Print Name:	 
Willow Creek Community Development District

!!"#$%& "
Willow Creek Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2025 – September 30, 2026

 Community Communication and Engagement
Goal 1.1: Public Meetings Compliance
Objective: Hold at least three regular Board of Supervisor meetings per year to conduct CDD related business and discuss community needs.
Measurement: Number of public board meetings held annually as evidenced by meeting minutes and legal advertisements.
Standard: A minimum of three board meetings were held during the Fiscal Year.
Achieved: Yes ☐ No ☐

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of each meeting at least seven days in advance, as specified in Section 190.007(1), using at least two communication methods.
Measurement: Timeliness and method of meeting notices as evidenced by posting to CDD website, publishing in local newspaper and via electronic communication.
Standard: 100% of meetings were advertised with 7 days notice per statute on at least two mediums (i.e., newspaper, CDD website, electronic communications).
Achieved: Yes ☐ No ☐

Goal 1.3: Access to Records Compliance
Objective: Ensure that meeting minutes and other public records are readily available and easily accessible to the public by completing monthly CDD website checks.
Measurement: Monthly website reviews will be completed to ensure meeting minutes and other public records are up to date as evidenced by District Management’s records.
Standard: 100% of monthly website checks were completed by District Management.
Achieved: Yes ☐ No ☐
 Infrastructure and Facilities Maintenance
Goal 2.1: Field Management and/or District Management Site Inspections
Objective: Field manager and/or district manager will conduct inspections per District Management services agreement to ensure safety and proper functioning of the District’s infrastructure.
Measurement: Field manager and/or district manager visits were successfully completed per management agreement as evidenced by field manager and/or district manager’s reports, notes or other record keeping method.
Standard: 100% of site visits were successfully completed as described within district management services agreement
Achieved: Yes ☐ No ☐

Goal 2.2: District Infrastructure and Facilities Inspections
Objective: District Engineer will conduct an annual inspection of the District’s infrastructure and related systems.
Measurement: A minimum of one inspection completed per year as evidenced by district engineer’s report related to district’s infrastructure and related systems.
Standard: Minimum of one inspection was completed in the Fiscal Year by the district’s engineer.
Achieved: Yes ☐ No ☐
 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and final budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and final budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☐ No ☐
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current fiscal year budget with any amendments, and most recent financials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and financials are accessible to the public as evidenced by corresponding documents on the CDD’s website.
Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended fiscal year budget, and most recent agenda package with updated financials.
Achieved: Yes ☐ No ☐
Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent financial audit per statutory requirements and publish the results to the CDD website for public inspection, and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing firm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☐ No ☐

Chair/Vice Chair:		Date:	 Print Name:	 
Willow Creek Community Development District

District Manager:		Date:	 Print Name:	 
Willow Creek Community Development District

!!"#$%& 9

!!"#$%& "

!!"#$%& i
Honeycutt & Associates, Inc.
ENGINEERS • PLANNERS	3700 S. Washington Avenue, Titusville, FL 32780
email : mail@honeycutt.cc	Phone: 321-267-6233	Fax: 321-269-7847

June 30, 2026

To: Jeremy LeBrun, Governmental Management Services Subject: Verona – Village D Rear Lot Slope Erosion
Dear Jeremy,

All of the lots in Verona Village D back up to a conservation area or a stormwater treatment pond. The lots are considerably higher than the adjacent conservation area and/or stormwater treatment pond. The rear lot slope is the area between the lot rear property line and the conservation area or stormwater treatment pond. There are a few property side lot slopes also. The rear or side lot slopes vary from 3:1 to 5:1 and are subject to erosion from animals digging/rooting, drainage runoff from lots, mower scalping, homeowner alteration (addition of roof drains, pools, fences, and possible sprinkler issues).

The rear and side lot slopes in Verona Village D were field reviewed on Thursday, April 16, 2026. The field review was conducted to visually inspect areas of erosion and assist in recommending repairs. The following table separates the areas of concern by address and findings, and includes a recommendation and references to photos found in Appendix A:

Address | Findings | Recommendation | Reference Photos
1711 Pecorino Court (Side) | | | 1
1701 Pecorino Court | | | 4-6
1682 Pecorino Court | Minor Scalp, | Re-grade area and plant Bahia | 78-79
| Erosion, and/or | sod. Pin sod to slope. Tend to and |

1671 Pecorino Court

Animal
Disturbance

monitor until roots are
established.

7-8

1652 Pecorino Court | | | 77
1642 Pecorino Court | | | 76
1621 Pecorino Court (Fence Corner) | Minor Scalp, Erosion, and/or Animal Disturbance | Re-grade area and plant Bahia sod. Pin sod to slope. Tend to and monitor until roots are established. | 14-15
1432 Pecorino Court | | | 71
1421 Pecorino Court | | | 64-70
Tract UT-3 (adjacent to 1541 Pecorino Ct & 7745 Turchetta Ct) | | | 51 (Pecorino) No photo of Turchetta
1711 Pecorino Court (Corner and Rear) | Major Scalp, Erosion, and/or Animal Disturbance | Provide adequate fill required to establish uniform slope. Re-grade area and plant Bahia sod. Pin sod to slope. Tend to and monitor until roots are established. | 2-4
1441 Pecorino Court (at retaining wall ends) | | | 61-63
1651 Pecorino Court^1 | Stabilization Required | Re-grade area and plant cordgrass. Provide fill, as required. Tend to and monitor until roots are established. | 10
1661, 1641-1631 Pecorino Court | | | 9, 11-13
1541-1531 Pecorino Court | | | 52
1521-1441 Pecorino Court^1 | | | 53-60
1512 Pecorino Court | Minimal/No Findings | Continue to monitor. | 75
1502 Pecorino Court | | | 74-75
1482 Pecorino Court | | | 73
1452 Pecorino Court | | | 72
Address | Findings | Recommendation | Reference Photos
7606 Turchetta Court (Side) | Minor Scalp, Erosion, and/or Animal Disturbance | Re-grade area and plant Bahia sod. Pin sod to slope. Tend to and monitor until roots are established. | 34
7605 Turchetta Court (Side) | | | 41-42
7655 Turchetta Court (Rear & Corner) | | | 44-45
7726 Turchetta Court | Major Scalp, Erosion, and/or Animal Disturbance | Provide adequate fill required to establish uniform slope. Re-grade area and plant Bahia sod. Pin sod to slope. Tend to and monitor until roots are established. | 24-27
7716 Turchetta Court | | | 27-29

7736-7746
Turchetta Court

Stabilization Required

Re-grade area and plant cordgrass. Provide fill, as required. Tend to and monitor until roots are established.

19-23

7756-7776 Turchetta Court^1 | | | 16-18
7646-7726 Turchetta Court^1 | | | 24-33
7605 & 7606 Turchetta Court (Rear & Corner) | | | 35-40
7675-7705 Turchetta Court | | | 46-50
7665 Turchetta Court | Minimal/No Findings | Continue to monitor. | -
7646 Turchetta Court (Side) | | | 43
^1 Added due to lack of access.

Areas recommended to receive sod are intended to be spot repairs only and should blend with the surrounding sod. The entire slope is not intended to be re-graded and sodded. However, areas where cordgrass is recommended shall be planted along the entire length of the affected property. The rows of cordgrass shall be installed with 2’ spacing and each row shall be offset/staggered. Landscaper shall water and provide additional soil, as required, until the plant is fully established. Landscaper is to monitor growth on a weekly basis and develop a maintenance plan specific for cordgrass that shall be
amended into the landscape contract. It is recommended the landscaper not mow or drive over cordgrass and, therefore, additional areas for cordgrass are recommended based on lack of mower accessibility.

During the development of this report, City of Titusville Code Enforcement became involved in the following lots:

1631Pecarina Court 1641Pecarina Court 1661Pecarina Court 1701Pecarina Court 7685 Turchetta Court

Three of the lots were noted to receive cordgrass for stabilization purposes in this report. Cordgrass was extended to include one of the lots and one lot was added for cordgrass stabilization due to isolated access. The remaining lot was already noted to receive minor repairs.

At the Willow Creek CDD Board Meeting on June 9, 2026, the erosion issues were discussed and the committee agreed to proceed with cordgrass in Village D to address the areas of greatest concern. A budget of $15,000 was approved and the CDD Management is working to obtain pricing. An exhibit showing the proposed cordgrass locations is included in Appendix B.

In areas with sod, it is recommended landscape crews raise decks to avoid continued scalping and reduce speed around corners to minimize scalping and ruts. Landscaper shall take excessive wet/dry periods into consideration when mowing to limit damage to established sod. Homeowners have expressed concerns that the wire/mesh within the fence bottom is cut as a result of weed-eating.
Therefore, it is recommended not to weed-eat at those particular fence lines and/or exercise caution in those areas.
In the event areas noted as Minimal/No Findings continue to worsen, the recommended repair methods noted above shall be implemented. Properties with repair recommendationsare also encouraged to continuously monitor the rear and side slopes. If continued erosion occurs, additional work outside the slope tract may be required. Animal disturbance will continue to occur and shall be repaired on a case by case basis using the above recommended methods.

Please review the findings and recommendations and let us know of any comments.

Appendix A: Site Photos

Photo 1. Side view of 1711 Pecorino Court.	Photo 2. Corner of 1711 Pecorino Court.

Photo 3. Corner of 1711 Pecorino Court.	Photo 4. Rear of 1711/1701 Pecorino Court.

Photo 7. Rear of 1671 Pecorino Court.	Photo 8. Rear of 1671/1661 Pecorino Court.

Photo 9. Rear of 1661 Pecorino Court.	Photo 10. Rear of 1651 Pecorino Court.

Photo 13. Rear of 1631 Pecorino Court.	Photo 14. Rear of 1621 Pecorino Court.

Photo 15. Rear of 1621 Pecorino Court.	Photo 16. Rear of 7766/7756 Turchetta Court.

Photo 19. Rear of 7746 Turchetta Court.	Photo 20. Corner of 7746 Turchetta Court.

Photo 21. Side of 7746 Turchetta Court / Rear of 7736 Turchetta Court.	Photo 22. Rear of 7736 Turchetta Court.

Photo 25. Rear of 7726 Turchetta Court.	Photo 26. Rear of 7726 Turchetta Court.

Photo 27. Rear of 7726/7716 Turchetta Court.	Photo 28 Rear of 7716 Turchetta Court.

Photo 31. Rear of 7696 Turchetta Court.	Photo 32. Rear of 7686/7676 Turchetta Court.

Photo 33. Rear of 7656 Turchetta Court.	Photo 34. Side of 7606 Turchetta Court.

Photo 35. Rear of 7605 Turchetta Court.	Photo 36. Rear/Corner of 7605 Turchetta Court.

Photo 37. Rear of 7606 Turchetta Court.	Photo 38. Rear of 7606/7605 Turchetta Court.

Photo 39. Rear of 7605 Turchetta Court.	Photo 40. Rear of 7605 Turchetta Court.

Photo 41. Side of 7605 Turchetta Court.	Photo 42. Side of 7605 Turchetta Court.

Photo 43. Side of 7646 Turchetta Court.	Photo 44. Corner of 7655 Turchetta Court.

Photo 45. Rear of 7655 Turchetta Court.	Photo 46. Rear of 7685 Turchetta Court.

Photo 47. Rear of 7695 Turchetta Court.	Photo 48. Rear of 7695 Turchetta Court.

Photo 49. Rear of 7705 Turchetta Court.	Photo 50. Rear of 7705/7715 Turchetta Court.

Photo 51. Tract U-1.	Photo 52. Rear of 1541 Pecorino Court.

Photo 53. Rear of 1511 Pecorino Court.	Photo 54. Rear of 1501 Pecorino Court.

Photo 55. Rear of 1501/1491 Pecorino Court.	Photo 56. Rear of 1481 Pecorino Court.

Photo 57. Rear of 1471 Pecorino Court & Side of 1461 Pecorino Court.	Photo 58. Corner of 1461 Pecorino Court.

Photo 59. Rear of 1451 Pecorino Court.	Photo 60. Rear of 1451 Pecorino Court.

Photo 61. Rear of 1441 Pecorino Court.	Photo 62. Rear of 1441 Pecorino Court.

Photo 63. Rear of 1441 Pecorino Court.	Photo 64. Rear of 1431/1421 Pecorino Court.

Photo 65. Rear of 1421 Pecorino Court.	Photo 66. Rear of 1421 Pecorino Court.

Photo 67. Rear of 1421 Pecorino Court.	Photo 68. Rear of 1421 Pecorino Court.

Photo 69. Rear of 1421 Pecorino Court.	Photo 70. Rear of 1421 Pecorino Court.

Photo 71. Rear of 1432 Pecorino Court.	Photo 72. Rear of 1452 Pecorino Court.

Photo 73. Rear 1482 Pecorino Court.	Photo 74. Rear 1502 Pecorino Court.

Photo 75. View of 1502 – 1532 Pecorino Court.	Photo 76. Rear of 1642 Pecorino Court.

Photo 77. Rear of 1652 Pecorino Court.	Photo 78. Rear of 1682 Pecorino Court.

Photo 79. Rear of 1682 Pecorino Court.

Appendix B: Cordgrass Exhibit

!!"#$%& ii
ESTIMATE
Robertson's Lawns Inc.
580 Cox Rd
Cocoa, FL 32926-4214

accounting@robertsonlandscape.co m
+1 (321) 422-3844

Bill to
Willow Creek II Community Development District
219 E. Livingston Street Orlando, FL 32801 US

Estimate details
Estimate no.: 2853 Estimate date: 08/05/2026
P.O. Number: Erosion job Brown section Sales Rep: Krista

# | Product or service | Description | Qty | Rate | Amount

1.

4005 Enhancements

Scope of Work – Cordgrass Installation & Erosion Stabilization
Verona Village D – Turchetta Ct / Pecorino Ct

1

$0.00

$0.00

| | This proposal covers cordgrass installation along designated rear-yard easements between residential lots and the conservation area, per the engineer's Cordgrass Exhibit (Honeycutt & Associates, Job No. 25740). Work includes: | | |

Mobilization of grading equipment to bring easement areas to proper ﬁnished grade prior to planting
Import and placement of topsoil as needed to establish uniform slope grade across each lot's easement area
Regrading of areas where existing vegetation has been removed, to restore a stable, plantable surface
Installation of cordgrass in rows per the planting pattern detail (3' row spacing, 3' O.C. within rows, 1' stagger rows), from property line to toe of slope. Row starts 3' from homeowner fence/ property line.
Fill dirt placement and compaction as required to correct low spots or erosion prior to planting

| | Access note: Rear-yard access is limited on the majority of lots. Where equipment cannot reach the work area, topsoil and ﬁll dirt will be moved by hand (wheelbarrow) from the nearest accessible point. Pricing | | |
| reﬂects the additional labor and time required for manual material handling on access-restricted lots. | | | |
2.	4005 Enhancements | 1521 Pecorino Ct - install new grassy | 1 | $1,900.80 | $1,900.80 |
| plants. Signiﬁcant dirt install and regrade | | | |
| needed. | | | |
| Estimated to need 64 grassy plants. | | | |
3.	4005 Enhancements | 1511 Pecorino Ct - install new grassy | 1 | $1,606.80 | $1,606.80 |
| plants. Minimum dirt install and regrade | | | |
| needed. | | | |
| Estimated to need 64 grassy plants. | | | |
4.	4005 Enhancements | 1501 Pecorino Ct - install new grassy | 1 | $1,726.80 | $1,726.80 |
| plants. Medium dirt install and regrade | | | |
| needed. | | | |
| Estimated to need 64 grassy plants. | | | |
5.	4005 Enhancements | 1491 Pecorino Ct -install new grassy plants. | 1 | $1,726.80 | $1,726.80 |
| Medium dirt install and regrade needed. | | | |
| Estimated to need 64 grassy plants. | | | |
6.	4005 Enhancements | 1481 Pecorino Ct - install new grassy | 1 | $1,606.80 | $1,606.80 |
| plants. Minimum dirt install and regrade | | | |
| needed. | | | |
| Estimated to need 64 grassy plants. | | | |
7.	4005 Enhancements | 1471 Pecorino Ct - install new grassy | 1 | $1,606.80 | $1,606.80 |
| plants. Minimum dirt install and regrade | | | |
| needed. | | | |
| Estimated to need 64 grassy plants. | | | |
8.	4005 Enhancements | 1461 Pecorino Ct - install new grassy | 1 | $1,900.80 | $1,900.80 |
| plants. Signiﬁcant dirt install and regrade | | | |
| needed. | | | |
| Estimated to need 64 grassy plants. | | | |
9.	4005 Enhancements | 1451 Pecorino Ct - install new grassy | 1 | $1,606.80 | $1,606.80 |
| plants. Minimum dirt install and regrade | | | |
| needed. | | | |
| Estimated to need 64 grassy plants. | | | |
10. 4005 Enhancements | 7766 Turchetta Ct - install new grassy | 1 | $4,766.40 | $4,766.40 |
| plants. Signiﬁcant dirt install and regrade | | | |
| needed. | | | |
| Estimated to need 192 grassy plants. | | | |
11. 4005 Enhancements | 7756 Turchetta Ct - install new grassy | 1 | $1,900.80 | $1,900.80 |
| plants. Signiﬁcant dirt install and regrade | | | |
| needed. | | | |
| Estimated to need 64 grassy plants. | | | |
12. 4005 Enhancements | 7726 Turchetta Ct - install new grassy | 1 | $1,726.80 | $1,726.80 |
| plants. Medium dirt install and regrade | | | |
| needed. | | | |
| Estimated to need 64 grassy plants. | | | |
13. 4005 Enhancements | 7716 Turchetta Ct - install new grassy | 1 | $1,726.80 | $1,726.80 |
| plants. Medium dirt install and regrade | | | |
| needed. | | | |
| Estimated to need 64 grassy plants. | | | |
14. 4005 Enhancements | 7706 Turchetta Ct - install new grassy plants. Medium dirt install and regrade needed. Estimated to need 64 grassy plants. | | 1 | $1,726.80 | $1,726.80
15. 4005 Enhancements | 7696 Turchetta Ct - install new grassy | | 1 | $1,726.80 | $1,726.80
| plants. Medium dirt install and regrade | | | |
| needed. | | | |
| Estimated to need 64 grassy plants. | | | |
16. 4005 Enhancements | 7686 Turchetta Ct - install new grassy | | 1 | $1,726.80 | $1,726.80
| plants. Medium dirt install and regrade | | | |
| needed. | | | |
| Estimated to need 64 grassy plants. | | | |
17. 4005 Enhancements | 7666 Turchetta Ct - install new grassy | | 1 | $1,726.80 | $1,726.80
| plants. Medium dirt install and regrade | | | |
| needed. | | | |
| Estimated to need 64 grassy plants. | | | |
18. 4005 Enhancements | 7656 Turchetta Ct - install new grassy | | 1 | $1,726.80 | $1,726.80
| plants. Medium dirt install and regrade | | | |
| needed. | | | |
| Estimated to need 64 grassy plants. | | | |
| | Total | | | $32,437.20

Accepted date	Accepted by

ESTIMATE
Robertson's Lawns Inc.
580 Cox Rd
Cocoa, FL 32926-4214

accounting@robertsonlandscape.co m
+1 (321) 422-3844

Bill to
Willow Creek II Community Development District
219 E. Livingston Street Orlando, FL 32801 US

Estimate details
Estimate no.: 2854 Estimate date: 08/05/2026
P.O. Number: Erosion job Gray section Sales Rep: Krista

# | Product or service | Description | Qty | Rate | Amount

1.

4005 Enhancements

Scope of Work – Cordgrass Installation & Erosion Stabilization
Verona Village D – Turchetta Ct / Pecorino Ct

1

$0.00

$0.00

| | This proposal covers cordgrass installation along designated rear-yard easements between residential lots and the conservation area, per the engineer's Cordgrass Exhibit (Honeycutt & Associates, Job No. 25740). Work includes: | | |

Mobilization of grading equipment to bring easement areas to proper ﬁnished grade prior to planting
Import and placement of topsoil as needed to establish uniform slope grade across each lot's easement area
Regrading of areas where existing vegetation has been removed, to restore a stable, plantable surface
Installation of cordgrass in rows per the planting pattern detail (3' row spacing, 3' O.C. within rows, 1' stagger rows), from property line to toe of slope. Row starts 3' from homeowner fence/ property line.
Fill dirt placement and compaction as required to correct low spots or erosion
prior to planting

| reﬂects the additional labor and time required for manual material handling on access-restricted lots. | | | |
2.	4005 Enhancements | 1651 Pecorino Ct - install new grassy | | 1 | $1,606.80 | $1,606.80
| plants. Minimum dirt install and regrade | | | |
| needed. | | | |
| Estimated to need 64 grassy plants. | | | |
3.	4005 Enhancements | 1661 Pecorino Ct - install new grassy | | 1 | $1,606.80 | $1,606.80
| plants. Minimum dirt install and regrade | | | |
| needed. | | | |
| Estimated to need 64 grassy plants. | | | |
4.	4005 Enhancements | 1671 Pecorino Ct - install new grassy | | 1 | $1,606.80 | $1,606.80
| plants. Minimum dirt install and regrade | | | |
| needed. | | | |
| Estimated to need 64 grassy plants. | | | |
| | Total | | | $4,820.40

Accepted date	Accepted by

ESTIMATE
Robertson's Lawns Inc.
580 Cox Rd
Cocoa, FL 32926-4214

accounting@robertsonlandscape.co m
+1 (321) 422-3844

Bill to
Willow Creek II Community Development District
219 E. Livingston Street Orlando, FL 32801 US

Estimate details
Estimate no.: 2816 Estimate date: 07/09/2026
P.O. Number: Erosion job Yellow section Sales Rep: Krista

# | Product or service | Description | Qty | Rate | Amount

1.

4005 Enhancements

Scope of Work – Cordgrass Installation & Erosion Stabilization
Verona Village D – Turchetta Ct / Pecorino Ct

1

$0.00

$0.00

| | This proposal covers cordgrass installation along designated rear-yard easements between residential lots and the conservation area, per the engineer's Cordgrass Exhibit (Honeycutt & Associates, Job No. 25740). Work includes: | | |

Mobilization of grading equipment to bring easement areas to proper ﬁnished grade prior to planting
Import and placement of topsoil as needed to establish uniform slope grade across each lot's easement area
Regrading of areas where existing vegetation has been removed, to restore a stable, plantable surface
Installation of cordgrass in rows per the planting pattern detail (3' row spacing, 3' O.C. within rows, 1' stagger rows), from property line to toe of slope. Row starts 3' from homeowner fence/ property line.
Fill dirt placement and compaction as required to correct low spots or erosion
prior to planting

| reﬂects the additional labor and time required for manual material handling on access-restricted lots. | | | |
2.	4005 Enhancements | 1631 Pecorino Ct - existing grassy plants | 1 | $1,900.80 | $1,900.80 |
| need to be removed and disposed, and | | | |
| new grass plants installed. Signiﬁcant dirt | | | |
| install and regrade needed. | | | |
| Estimated to need 64 grassy plants. | | | |
3.	4005 Enhancements | 1641 Pecorino Ct - existing grassy plants | 1 | $2,439.00 | $2,439.00 |
| need to be removed and disposed, and | | | |
| new grass plants installed. Signiﬁcant dirt | | | |
| install and regrade needed. | | | |
| Estimated to need 90 grassy plants. | | | |
4.	4005 Enhancements | 1541 Pecorino Ct - existing grassy plants | 1 | $1,606.80 | $1,606.80 |
| need to be removed and disposed, and | | | |
| new grass plants installed. Minimum dirt | | | |
| install and regrade needed. | | | |
| Estimated to need 64 grassy plants. | | | |
5.	4005 Enhancements | 1531 Pecorino Ct - existing grassy plants | 1 | $1,606.80 | $1,606.80 |
| need to be removed and disposed, and | | | |
| new grass plants installed. Minimum dirt | | | |
| install and regrade needed. | | | |
| Estimated to need 64 grassy plants. | | | |
6.	4005 Enhancements | 7746 Turchetta Ct - existing grassy plants | 1 | $1,606.80 | $1,606.80 |
| need to be removed and disposed, and | | | |
| new grass plants installed. Minimum dirt | | | |
| install and regrade needed. | | | |
| Estimated to need 64 grassy plants. | | | |
7.	4005 Enhancements | 7736 Turchetta Ct - existing grassy plants | 1 | $1,772.40 | $1,772.40 |
| need to be removed and disposed, and | | | |
| new grass plants installed. Minimum dirt | | | |
| install and regrade needed. | | | |
| Estimated to need 72 grassy plants. | | | |
8.	4005 Enhancements | 7606 Turchetta Ct - existing grassy plants | 1 | $1,884.00 | $1,884.00 |
| need to be removed and disposed, and | | | |
| new grass plants installed. Minimum dirt | | | |
| and regrade needed. | | | |
| Estimated to need 80 grassy plants. | | | |
9.	4005 Enhancements | 7605 Turchetta Ct - install new grassy | 1 | $1,884.00 | $1,884.00 |
| plants. Minimum dirt install and regrade | | | |
| needed. | | | |
| Estimated to need 80 grassy plants. | | | |
10. 4005 Enhancements | 7685 Turchetta Ct - existing grassy plants | 1 | $1,726.80 | $1,726.80 |
| need to be removed and disposed, and | | | |
| new grass plants installed. Medium dirt | | | |
| install and regrade needed. | | | |
| Estimated to need 64 grassy plants. | | | |
11. 4005 Enhancements | 7695 Turchetta Ct - install new grassy | 1 | $1,606.80 | $1,606.80 |
| plants. Minimum dirt install and regrade | | | |
| needed. | | | |
| Estimated to need 64 grassy plants. | | | |
12. 4005 Enhancements	7705 Turchetta Ct - install new grassy plants. Minimum dirt install and regrade needed.
Estimated to need 64 grassy plants.
1	$1,552.80	$1,552.80

^Total	$19,587.00

Accepted date	Accepted by

!!"#$%& "

WILLOW CREEK I AND II CDD

August 2026 Field Report

FIELD SUPERVISOR REPORT
Nicole Corbin ncorbin@calmfla.com Phone# 954-721-8681 ex.229

Field
Working on second round of erosion issues
Approximately 140 houses dealing with minor to major erosion issues
Rodney is walking to create reports on each area with solution ideas
Repair Phase 1- Pecorino and Turchetta regrade and cord grass
Rodney and Robertson’s working on plan/proposal
Tree Removal from June meeting- received permit approval on 8/4. Robertson’s
scheduling as soon as we receive the actual permit.
Tree/Plant install as soon as second pump is installed in a few weeks.
Proposals
Robertson’s
Sod for old mailbox area
Barrier for plant area on Prosecco to prevent further washout
Replace with sod for corner of Willow Creek Blvd and Cortese Dr due to visibility.

LAKES

Ponds were treated by Solitude.
Proposals
MES Repair
Cordero
Affordable Development

Clubhouse
Pool Tanks Repair was completed
Air Conditioner
DelAir was out on 8/4 to replace wiring
Put in portable AC units to help temp
Leg Press repaired again, general maintenance was completed 8/4
Proposals
Pickleball nets replaced

Governmental Management Services- Central Florida 219 E. Livingston Street
Orlando, FL 32801

!!"#$%& i

!!"#$%& "
^DRIVEWAYS, ^INC.	7/13/2026 11:36 AM

AFFORDABLE DEVELOPMENT, a division of DRIVEWAYS, INC |
| 3300 BOBBI LANE TITUSVILLE, FL 32780
| (321) 267-4032 FAX (321) 264-2842
| 7/13/2026
TO: | VERONA VILLAGE

REF: | DRAINAGE REPAIR, TITUSVILLE

PROPOSAL TO FURNISH ALL MATERIALS, LABOR, AND EQUIPMENT FOR
THE INSTALLATION OF THE FOLLOWING DESCRIBED WORK.

ITEM | DESCRIPTION | QTY | UNITS | TOTAL
1 | MOBILIZATION | 1 | EA |
2 | FILL & REMOVE DIRT DIKE | 36 | CY |
3 | DEWATERING | 60 | LF |
4 | REINSTALL 36" MES | 1 | EA |
5 | FORM & POUR CONCRETE MES DOT | 1 | EA |
6 | 30" PIPE PLUG | 1 | EA |
7 | FLOATING TURBIDITY | 210 | LF |
8 | PUMP DOWN EXISTING LAKE | 1 | LS |
PROPOSED GRAND TOTAL	$	28,617.50 | | | |

NOTE:
*LAYOUT, ASBUILTS, PERMITS, & FEES ARE NOT INCLUDED IN PROPOSAL
*PROPOSAL IS SUBJECT TO CHANGE AFTER 60 DAYS.
*THIS PROPOSAL IS BASED ON ITEMS AND QUANTITIES LISTED ONLY

*Signature received by email shall create a binding obligation of the party
executing with the same force and effect as an original.

RESPECTFULLY SUBMITTED

AUTHORIZED SIGNATURE: KEN UPTHEGROVE, PRESIDENT
AFFORDABLE DEVELOPMENT

CUSTOMER REPRESENTATIVE PRINTED NAME:

AUTHORIZED SIGNATURE:	

This proposal will become a part of any purchase order you may issue.
It takes precedence over any and all other terms and conditions.
By signing this proposal you are acknowledging this statement.
PAGE 1 OF 1

!!"#$%& "
Cordero Service Enterprises, Inc.
P.O. Box 843
Sorrento, Florida 32776
Phone: (321) 354-7607
Proposal

	

Description | Unit | Qty | Rate | Total
MOBILIZATION | LS | 1 | 1,175.00 | 1,175.00
INSTALL PLUG INTO STORM PIPE TO PUMP POND | LS | 1 | 3,675.00 | 3,675.00
DELIVER & INSTALL 200' FT OF TURBIDITY BARRIER IN FRONT OF MES TO HOLD SEDIMENT BACK | LS | 1 | 2,850.00 | 2,850.00
DELIVER & SET UP 8" PUMP OUT OF OVERFLOW BOX TO REDUCE POND LEVEL FROM MES REPAIR ( PUMPING APPROX. 1 WEEK ) | LS | 1 | 6,000.00 | 6,000.00
REMOVE MES & INSTALL CRUSHED ROCK BASE & COMPACT | LS | 1 | 2,875.00 | 2,875.00
12 TONS CRUSHED ROCK DELIVERED & INSTALL | LS | 1 | 2,250.00 | 2,250.00
DELIVER & INSTALL;; FLOCK LOGS TO KEEP WATER CLEAN AT FALL STRUCTURE | EA | 4 | 350.00 | 1,400.00
RE- INSTALL MES TO EXISTING PIPE | LS | 1 | 3,875.00 | 3,875.00
REMOVE PUMP. TURBIDITY BARRIER, FLOOR LOGS | LS | 1 | 1,875.00 | 1,875.00
| Total | | $25,975.00 |

!!"#$%& ii

!!"#$%& "
ESTIMATE
Robertson's Lawns Inc.
580 Cox Rd
Cocoa, FL 32926-4214

accounting@robertsonlandscape.co m
+1 (321) 422-3844

Bill to
Willow Creek II Community Development District
219 E. Livingston Street Orlando, FL 32801 US

Estimate details
Estimate no.: 2814 Estimate date: 07/10/2026
P.O. Number: Black Aluminum edging Sales Rep: Krista

^#	Product or service	Description	Qty	Rate	Amount

1. | 4005 Enhancements	7751 Prosecco. | | 1 | $595.00 | $595.00
| Install black aluminum edging between | | | |
| mulch bed and Sod. Due to the grade of | | | |
| how high the shrub bed sits, the edging will | | | |
| have to come out far enough to help reduce | | | |
| washout of mulch during rain storms. | | | |
| See attached picture for reference. | | | |
| | Total | | | $595.00

Accepted date	Accepted by

!!"#$%& "
ESTIMATE
Robertson's Lawns Inc.
580 Cox Rd
Cocoa, FL 32926-4214

accounting@robertsonlandscape.co m
+1 (321) 422-3844

Bill to
Willow Creek II Community Development District
219 E. Livingston Street Orlando, FL 32801 US

Estimate details
Estimate no.: 2813 Estimate date: 07/09/2026
P.O. Number: Sod install Sales Rep: Krista

^#	Product or service	Description	Qty	Rate	Amount

1.	4005 Enhancements	Removal of existing sod and installation of new sod in the area on Fortana Way. See attached pictures for reference.
2	$500.00	$1,000.00

^Total	$1,000.00

Accepted date	Accepted by

!!"#$%& 3
ESTIMATE
Robertson's Lawns Inc.
580 Cox Rd
Cocoa, FL 32926-4214

accounting@robertsonlandscape.co m
+1 (321) 422-3844

Bill to
Willow Creek II Community Development District
219 E. Livingston Street Orlando, FL 32801 US

Estimate details
Estimate no.: 2849 Estimate date: 08/03/2026
P.O. Number: Enhancements Sales Rep: Krista

^#	Product or service	Description	Qty	Rate	Amount

1.	4005 Enhancements	Remove rows of grassy plants on the corner of Willow Creek Blvd. and Cortese. Install Sod in area. This will help improve line of Site for this corner.
Estimated to need three pallets of sod
1	$2,496.00	$2,496.00

^Total	$2,496.00

Accepted date	Accepted by

!!"#$%& 10

!!"#$%& "
Willow Creek
COMMUNITY DEVELOPMENT DISTRICT

Check Register

6/1 - 6/30/26 | 787-791 | $9,189.33

TOTAL CHECKS | $9,189.33

6/1 - 6/30/26 | 80026-80028 | $6,411.36

TOTAL ACH | $6,411.36

TOTAL | $15,600.69
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/06/26	PAGE	1
*** CHECK DATES 06/01/2026 - 06/30/2026 ***	WILLOW CREEK CDD
BANK A WILLOW CREEK CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS
10	202606 310-51300-34000
JUN 26- MGMT FEE
10	202606 310-51300-35110
JUN 26- WEBSITE ADMIN
10	202606 310-51300-35100
JUN 26- IT
10	202606 310-51300-31300
JUN 26- DISSEMINATION
10	202606 310-51300-51000
JUN 26- OFFICE SUPPLIES
10	202606 310-51300-42000
JUN 26- POSTAGE
GMS-CENTRAL FLORIDA, LLC	3,976.55 000787
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/17/26 00024	5/15/26 15023	202604 310-51300-31500	*	850.50
LEGAL SV THRU APRIL 2026
KILINSKI, VAN WYK, PLLC	850.50 000788
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/17/26 00047	5/31/26 7734613	202605 310-51300-48000	*	175.16
NOTICE OF QULIF PERIOD
USA TODAY MEDIA CORP	175.16 000789
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/24/26 00024	6/17/26 15271	202605 310-51300-31500	*	911.50
LEGAL SV THRU MAY 2026
KILINSKI, VAN WYK, PLLC	911.50 000790
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/24/26 00028	6/24/26 06242026 202606 300-20700-10200	*	3,275.62
TXFER TAX COLLECTIONS
WILLOW CREEK CDD	3,275.62 000791
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	9,189.33

WILL -WILLOW CREEK- NMARINO
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/06/26	PAGE	2
*** CHECK DATES 06/01/2026 - 06/30/2026 ***	WILLOW CREEK CDD
BANK Z WILLOW CREEK AUTOPY
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....

PMT FEES

CITY OF TITUSVILLE (AUTO-PAY)	1,015.31 080026
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/17/26 00019	6/05/26 MAY	202605 320-53800-43000	*	36.46
ENTRANCE	5/12-6/11/26
6/05/26 MAY	202605 320-53800-43000	*	125.68
LIFT STATION 5/13-6/12/26
6/05/26 MAY	202605 320-53800-43000	*	370.36
PUMP 5/12-6/11/26
6/05/26 MAY	202605 320-53800-43000	*	125.68
LS 5/13-6/12/26
6/05/26 MAY	202605 320-53800-43000	*	861.97
FOUNTAIN 5/13-6/12/26
6/05/26 MAY	202605 320-53800-43000	*	892.68
FOUNTAIN 5/13-6/12/26
6/05/26 MAY	202605 320-53800-43001	*	2,787.44 SL 5/6-6/5/26
FPL (AUTOPAY)	5,200.27 080027
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/30/26 00019	6/05/26 74173-05 202605 320-53800-43000	*	321.46
LS 5/6-6/5/26
6/05/26 74173-05 202605 320-53800-43000	*	125.68-REVERSE LS 5/6-6/5/26
FPL (AUTOPAY)	195.78 080028
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK Z	6,411.36
TOTAL FOR REGISTER	15,600.69

WILL -WILLOW CREEK- NMARINO

!!"#$%& "

Willow Creek
Community Development District

Unaudited Financial Reporting
June 30, 2026
Table of Contents

1 | Balance Sheet | |
2 | General Fund | |
3 | Debt Service Fund Series 2022 | |
4 | Capital Project Fund Series 2022 | |
5-6 | Month to Month | |
7 | Long Term Debt Report | |
8 | Assessment Receipt Schedule | |
Willow Creek | | |
Community Development District | | |
Combined Balance Sheet | | |
June 30, 2026 | | |
General | Debt Service | Capital Project | Totals
Fund | Fund | Fund | Governmental Funds

$	6,859	$	-	$	-	$	6,859

Investments:
Stateboard of Administraton (SBA)	204,663	-	-	204,663

Deposits	95	-	-	95

Total Assets | $	211,618 | $	194,396 | $	49 | $	406,063
Liabilities: | | | |
Accounts Payable | $	5,998 | $	- | $	- | $	5,998
Due to Willow Creek II CDD | 98,390 | | | 98,390

$	95	$	-	$	-	$	95

Total Fund Balances | $	107,230 | $	194,396 | $	49 | $	301,675
Total Liabilities & Fund Balance | $	211,618 | $	194,396 | $	49 | $	406,063
Willow Creek | | | |
Community Development District | | | |
General Fund | | | |
Statement of Revenues, Expenditures, and Changes in Fund Balance | | | |
For The Period Ending June 30, 2026 | | | |

| Adopted | Prorated Budget | Actual |
| Budget | Thru 06/30/26 | Thru 06/30/26 | Variance
Revenues: | | | |
Special Assessments - Tax Roll | $	274,104 | $	274,104 | $	275,636 | $	1,532
Developer Contribution | 26,446 | 26,446 | 26,446 | -
Interest Income | - | - | 4,606 | 4,606
Other Income | - | - | - | -
Total Revenues | $	300,550 | $	300,550 | $	306,688 | $	6,138
Expenditures: | | | |
General & Administrative: | | | |
Engineering | $	10,000 | $	7,500 | $	- | $	7,500
Attorney | 30,000 | 22,500 | 6,935 | 15,565
Annual Audit | 5,100 | 5,100 | 5,100 | -
Assessment Administration | 2,000 | 2,000 | 2,000 | -
Dissemination Agent | 2,675 | 2,006 | 2,006 | (0)
Trustee Fees | 5,000 | - | - | -
Management Fees | 41,659 | 31,244 | 31,244 | 0
Property Appraiser | 150 | 150 | 244 | (94)
Information Technology | 1,000 | 750 | 750 | 0
Website Maintenance | 1,605 | 1,204 | 1,204 | -
Postage & Delivery | 800 | 600 | 166 | 434
Insurance General Liability | 8,879 | 8,879 | 5,751 | 3,128
Printing & Binding | 500 | 375 | - | 375
Legal Advertising | 1,000 | 750 | 852 | (102)
Other Current Charges | 898 | 674 | 593 | 80
Office Supplies | 100 | 75 | 0 | 75
Dues, Licenses & Subscriptions | 175 | 175 | 175 | -
Total General & Administrative | $	111,541 | $	83,982 | $	57,020 | $	26,961
Operations & Maintenance | | | |
Field Expenditures | | | |
Utilities - Electric | $	25,020 | $	18,765 | $	18,548 | $	217
Utilities - Streetlights | 19,200 | 14,400 | 24,778 | (10,378)
Utilities - Water & Sewer | 5,736 | 4,302 | 6,643 | (2,341)
Property Taxes | - | - | 70 | (70)
Interlocal-Governmental Expense * | 66,085 | 49,563 | 52,640 | (3,076)
Subtotal Field Expenditures | $	116,041 | $	87,030 | $	102,678 | $	(15,648)
Clubhouse Expenditures | | | |
Interlocal-Governmental Expense * | $	72,969 | $	54,727 | $	45,750 | $	8,977
Subtotal Clubhouse Expenditures | $	72,969 | $	54,727 | $	45,750 | $	8,977

Total Operations & Maintenance | $	189,009 | $	141,757 | $	148,428 | $	(6,671)

Total Expenditures | $	300,550 | $	225,739 | $	205,448 | $	20,290
Excess (Deficiency) of Revenues over Expenditur | $	- | $	74,811 | $	101,240 | $	26,429
Net Change in Fund Balance | $	- | $	74,811 | $	101,240 | $	26,429
Fund Balance - Beginning | $	- | | $	5,990 |
Fund Balance - Ending | $	- | | $	107,230 |
* Shared cost and developer contribution with Willow Creek II CDD | | | |
Willow Creek | | | |
Community Development District | | | |
Debt Service Fund Series 2022 | | | |
Statement of Revenues, Expenditures, and Changes in Fund Balance | | | |
For The Period Ending June 30, 2026 | | | |

Adopted | Prorated Budget | Actual
Budget | Thru 06/30/26 | Thru 06/30/26	Variance

Total Revenues | $	178,447 | $	177,572 | $	180,974 | $	3,402
Expenditures: | | | |
Interest - 11/01 | $	65,641 | $	65,641 | $	65,641 | $	-
Interest - 5/01 | 65,641 | 65,641 | 65,641 | -
Principal - 5/01 | 40,000 | 40,000 | 40,000 | -
Total Expenditures | $	171,283 | $	171,283 | $	171,283 | $	-

Excess (Deficiency) of Revenues over Expenditure | $	7,164	$	6,289	$	9,691	$	3,402

Net Change in Fund Balance | $	7,164	$	6,289	$	9,691	$	3,402
Fund Balance - Beginning | $	97,423	$	184,705
Fund Balance - Ending | $	104,587	$	194,396
Willow Creek
Community Development District Capital Projects Fund Series 2022
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2026

Adopted | Prorated Budget | Actual |
Budget | Thru 06/30/26 | Thru 06/30/26 | Variance

Revenues
Interest Income

$	-	$	-	$

1

$	1

Expenditures: | | |
Capital Outlay | $	-	$	-	$	- | | $	-

Total Expenditures	$	-	$	-	$	-	$	-

Excess (Deficiency) of Revenues over Expenditure $	-	$	-	$	1	$	1

Net Change in Fund Balance	$	-	$	1

Fund Balance - Beginning	$	-	$	48

Fund Balance - Ending	$	-	$	49
Willow Creek
Community Development District

Month to Month

Willow Creek II
TRUE UP

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

23.91%

$	-
-
-

Revenues:
Special Assessments - Tax Roll	$   -   $   254  $ 258,963  $  3,228  $  1,936  $   987  $  5,136  $   -   $  5,132  $   -   $   -   $   -   $ 275,636 Developer Contribution		26,446		-		-		-		-		-		-		-		-	-	-	-	26,446 Interest Income			0	0	284	774	718	766	703	703	659	-	-	-		4,606

Total Revenues	$ 26,446  $	254  $ 259,247  $  4,002  $  2,654  $  1,753  $  5,839  $	703  $  5,791  $	-	$	-	$	-	$ 306,688 | $	-

Expenditures:
General & Administrative:
Engineering	$  -  $  -  $  -  $  -  $  -  $  -  $  -  $  -  $  -  $  -  $  -  $  -  $					- Attorney		1,382	1,305		464	780	455	788	851	912	-	-	-	-	6,935 Annual Audit			-		-	5,100		-		-		-		-		-	-	-	-	-	5,100
Assessment Administration	2,000		-		-		-		-		-		-		-		-	-	-	-	2,000 Dissemination Agent		223	223	223	223	223	223	223	223	223	-	-	-	2,006 Trustee Fees			-		-		-		-		-		-     -     -     -     -     -     -      - Management Fees              3,472    3,472    3,472    3,472    3,472    3,472    3,472    3,472    3,472      -      -      -    31,244
Property Appraiser	-	-	-	-	244	-	-	-	-	-	-	-	244
Information Technology	83	83	83	83	83	83	83	83	83	-	-	-	750
Website Maintenance	134	134	134	134	134	134	134	134	134	-	-	-	1,204
Postage & Delivery	1	-	1	-	1	9	-	89	65	-	-	-	166
Insurance General Liability	5,751	-		-	-	-	-	-	-	-	-	-	-	5,751 Printing & Binding		-	-		-	-	-	-	-	-	-	-	-	-		- Legal Advertising		-	-	677	-	-	-      -     175      -      -      -      -     852
Other Current Charges	49	56	55	25	74	79	116	62	78	-	-	-	593
Office Supplies	0	-	0	-	-	-	-	-	0	-	-	-	0
Dues, Licenses & Subscriptions	175	-	-	-	-	-	-	-	-	-	-	-	175

$	-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

Total General & Administrative	$ 13,270  $  5,272  $ 10,207  $  4,716  $  4,685  $  4,788  $  4,878  $  5,149  $  4,054  $	-  $	-  $	-  $  57,020 | $	-

Operations & Maintenance
Field Expenditures
Field Management (Shared Cost)	$	1,101  $	1,101  $	1,101  $	1,101  $	1,101  $	1,101  $	1,101  $	1,101  $	1,101  $	-	$	-	$	-	$	9,909
Utility-Irrigation (Shared Cost)	-	279	431	665	500	485	1,048	693	223	-	-	-	4,325
Irrigation Maintenance (Shared Cost)	-	-	432	250	-	1,125	973	-	3,023	-	-	-	5,803
Utilities - Electric	994	1,316	1,977	2,120	2,124	2,203	2,461	2,609	2,744	-	-	-	18,548
Utilities - Streetlights	2,633	2,633	2,787	2,787	2,787	2,787	2,787	2,787	2,787	-	-	-	24,778
Utilities - Water & Sewer	985	817	802	954	802	802	1,015	466	-	-	-	-	6,643 Property Taxes		-		70		-		-		-		-		-		-	-	-	-	-		70
Landscape Maintenance (Shared Cost)	14,695	14,695	17,295	14,695	14,695	15,970	18,695	23,195	26,895	160,830
Mulch (Shared Cost)	-	-	-	-	-	-	-	-	4,875	-	-	-	4,875
Pest Control (Shared Cost)		-		-		-		-		-		-		-		-		-	-	-	-		- Lake Maintenance (Shared Cost)	1,335	1,335	1,335	1,335	1,335	1,335	1,335	1,635	9,635	-	-	-	20,615
Wetlands/Preserves (Shared Cost)	-	-	-	-	-	-	-	-	-	-	-	-	-
Pressure Washing (Shared Cost)	-	-	-	-	-	-	-	-	-	-	-	-	-
Contingency (Shared Cost)	-	-	-	-	9,400	-	4,401	-	-	-	-	-	13,801

$	2,369.24
1,034.03
1,387.47
-
-
-
-
38,454.45
1,165.61
- 4,929.05
-
- 3,299.92

Subtotal Field Expenditures	$ 21,743  $ 22,245  $ 26,160  $ 23,908  $ 32,745  $ 25,808  $ 33,818  $ 32,486  $ 51,283  $	-  $	-  $	-  $ 270,197 | $  52,639.78
Willow Creek
Community Development District

Month to Month

Willow Creek II
TRUE UP 23.91%

$  14,740.52
268.73
-
- 4,324.76
1,007.84
667.12
- 4,820.50
589.37
2,808.23
477.00
139.87
6,570.14
553.39
4,961.33
-
- 117.91
-
- 752.69
-
-
- 2,367.09
-
- 583.40

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

Clubhouse Expenditures (all shared cost with Willow Creek II CDD)
Management Fees	$	6,850  $	6,850  $	6,850  $	6,850  $	6,850  $	6,850  $	6,850  $	6,850  $	6,850  $	-	$	-	$	-	$	61,650
Access Control	86	86	86	86	86	436	86	86	86	-	-	-	1,124
Alarm Monitoring	-	-	-	-	-	-	-	-	-	-	-	-	-
Pool Monitoring		-		-		-		-		-		-		-		-		-	-	-	-		- Utility - Electric	2,168	2,005	2,261	2,246	2,056	1,994	1,464	1,631	2,262	-	-	-	18,088
Utility - Water & Sewer	335	523	420	641	522	509	674	590	-	-	-	-	4,215
Cable/Internet Services		399		293	293	293	302	302	302	302	302	-	-	-	2,790 Telephone						-			-		-		-		-		-	-	-	-		- Property Insurance	12,000	7,797		-	364		-		-		-		-		-     -     -     -   20,161 Property Taxes                 -    2,465      -      -      -      -      -      -                           2,465 Landscape Maintenance           1,305    1,305    1,305    1,305    1,305    1,305    1,305    1,305    1,305      -      -      -    11,745
Landscape Replacement	125		-	-		-	-	1,870	-		-	-	-	-	-	1,995 Pest Control		-	195	-	195	-		-	-	195	-	-	-	-		585
Pool & Spa Maintenance	2,000	2,000	2,000	2,000	2,000	2,000	2,000	9,139	4,339	-	-	-	27,479
Repairs and Maintenance	-	260	-	294	144	525	-	1,091	-	-	-	-	2,314
Janitorial Maintenance	2,300	2,300	2,300	2,300	2,300	2,300	2,300	2,300	2,350	-	-	-	20,750
Janitorial Supplies	-	-	-	-	-	-	-	-	-	-	-	-	-
Office Equipment Maintenance	-	-	-	-		-	-	-	-		-	-	-	-	- Office Supplies/Clubhouse Supplies	-	-	-	-	272	-	-	-	222	-	-	-		493
Air Conditioning Maintenance	-	-	-	-	-	-	-	-	-	-	-	-	-
Fitness Equipment Maintenance	-	-	-	-	-	-		-	-	-	-	-	-		- Window Cleaning/Pressure Cleaning	-	-	-	-	-	-	3,148	-	-	-	-	-	3,148 Porter Service	-	-	-	-	-	-      -      -      -      -      -      -       -
Trash Collection	-	-	-	-	-	-	-	-	-	-	-	-	-
Special Events	-	-	-	-	-	-	-	-	-	-	-	-	-
Holiday Lighting	-	9,900	-	-	-	-	-	-	-	-	-	-	9,900
Contingency	-	-	-	-	-	-	-	-	-	-	-	-	-
Capital Reserve	-	-	-	-	-	-	-	-	-	-	-
Capital Outlay	-	-	2,440	-	-	-	-	-	-	-	-	-	2,440

Subtotal Amenity Expenditures	$ 27,568  $ 35,980  $ 17,956  $ 16,575  $ 15,837  $ 18,091  $ 18,130  $ 23,489  $ 17,716  $	-  $	-  $	-  $ 191,342 | $  45,749.90
Total Operations & Maintenance	$ 49,311  $ 58,225  $ 44,116  $ 40,482  $ 48,582  $ 43,900  $ 51,947  $ 55,976  $ 68,999  $	-  $	-  $	-  $ 461,539 | $  98,389.68
Total Expenditures	$ 62,581  $ 63,497  $ 54,324  $ 45,199  $ 53,267  $ 48,687  $ 56,826  $ 61,125  $ 73,054  $	-  $	-  $	-  $ 518,559 | $  98,389.68
Excess (Deficiency) of Revenues over E $ (36,135)  $ (63,243)  $ 204,924  $ (41,197)  $ (50,613)  $ (46,935)  $ (50,987)  $ (60,422)  $ (67,263)  $	-  $	-  $	-  $ (211,871) | $  (98,389.68)
Net Change in Fund Balance	$ (36,135)  $ (63,243)  $ 204,924  $ (41,197)  $ (50,613)  $ (46,935)  $ (50,987)  $ (60,422)  $ (67,263)  $	-  $	-  $	-  $ (211,871) | $	-
Willow Creek |
Community Development District |
Long Term Debt Report |

Series 2022, Capital Improvement Revenue Bonds

Original Amount	$2,575,000

Interest Rate: | 4.700%, 5.000%, 5.375%, 5.500%
Maturity Date: | 5/1/2052
Reserve Fund Definition | 50% of Maximum Annual Debt Service
Reserve Fund Requirement | 87,550
Reserve Fund Balance | 87,550
Bonds Outstanding - | $2,575,000
Less: Principal Payment - 5/1/23 | ($35,000)
Less: Special Call - 11/1/23 | ($10,000)
Less: Principal Payment - 5/1/24 | ($40,000)
Less: Special Call - 5/1/24 | ($10,000)
Less: Principal Payment - 5/1/25 | ($40,000)
Less: Principal Payment - 5/1/26 | ($40,000)
Current Bonds Outstanding | $2,400,000

Page 7
Willow Creek
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts - Brevard County Fiscal Year 2026

ON ROLL ASSESSMENTS

Date

Distribution

Gross Amount

Discoumt/
Penalty

Commission

Interest

Net Receipts

O&M Portion

2022
Debt Service

Total

11/14/25 | 10/20/2025 | $	447.61 | $	23.50 | $	8.48 | $	- | $	415.63 | $	253.70 | $	161.93 | $	415.63
12/02/25 | 11/01-11/16/25 | 31,154.40 | 1,246.18 | 598.17 | - | 29,310.05 | 17,891.07 | 11,418.98 | 29,310.05
12/11/25 | 11/17-11/30/25 | 353,134.80 | 14,125.78 | 6,780.18 | - | 332,228.84 | 202,794.96 | 129,433.88 | 332,228.84
12/18/25 | 12/01-12/15/25 | 66,636.00 | 2,648.89 | 1,279.74 | - | 62,707.37 | 38,277.05 | 24,430.32 | 62,707.37
01/07/26 | 12/16-12/31/25 | 4,457.99 | 133.74 | 86.48 | - | 4,237.77 | 2,586.77 | 1,651.00 | 4,237.77
01/30/26 | interest | - | - | - | 641.58 | 641.58 | 641.58 | - | 641.58
02/12/26 | 01/01-01/31/26 | 3,331.80 | 66.64 | 93.71 | - | 3,171.45 | 1,935.88 | 1,235.57 | 3,171.45
03/06/26 | 02/01-02/28/26 | 1,665.90 | 16.66 | 32.98 | - | 1,616.26 | 986.58 | 629.68 | 1,616.26
04/10/26 | 03/01-03/31/26 | 8,555.70 | 16.66 | 171.75 | - | 8,367.29 | 5,107.46 | 3,259.83 | 8,367.29
04/20/26 | interest | - | - | - | 28.79 | 28.79 | 28.79 | - | 28.79
06/05/26 | 05/01-05/31/26 | 3,331.80 | (99.96) | 68.64 | - | 3,363.12 | 2,052.87 | 1,310.25 | 3,363.12
06/22/26 | certificate sales | 4,997.70 | (149.94) | 102.95 | - | 5,044.69 | 3,079.32 | 1,965.37 | 5,044.69
| TOTAL | $	477,713.70 | $	18,028.15 | $	9,223.08 | $	670.37 | $	451,132.84 | $	275,636.03 | $	175,496.81 | $	451,132.84

Page 8