ChampionsGate Community Development District Adopted Budget FY2026 1 2-7 8 Table of Contents General Fund General Fund Narrative Capital Reserve Fund ChampionsGate Community Development District Adopted Budget FY2026 General Fund Adopted Actual FBYu2d0g2e5t 6/T3h0r/u25 3Pr MoNjoeenxctttehds 9Pr/To3jo0etac/tl2e5d AFBYduo2dp0gt2ee6td Revenues: ISCnpaterercryiea Fslt oArswseasrsdm Seunrtpslus* $ 37 28 659,,,000048066 $ 37 138123,,,029269048 $ 2 , 7 0 -- $ 37 138423,,,026269048 $ 7 32 619,,,007034066 Total Revenues $ 1,120,132 $ 1,127,282 $ 2,700 $ 1,129,982 $ 766,782 Expenditures: Administrative: IISFLPPPETAAAOODMWnnIeurrontsneftuaCtfsesifohgsplgooninueneeAbtpaceirreaustsraspen lenrmi,rEsgia a gn hAetrLvmSeCexnelaetgeiiodu yypuA ccstme Mrnvi&pe eoernuAioeeernnrpan ntdpB ren sgFilsA tipnniieTte ietneF dsrsttFeesiee d amCe&ncsneiihehgsin saSsnenagnuriors cbgFlteoserecgaserytiipontions $ 1124 11223560224 ,,,,,,,,,,, 111455500002455568000255700000005679000055900000000003 $ 113 1112345123 ,,,,,,,,,, 13330122346678 1100470001567778 6656890003333589 -- $ 1 122350 ,,,,,, 1344002566 2495667000022 91253358000057 ---- $ 114 11123567238 ,,,,,,,,,,, 134400222455688 225045700000257789558058900000000389 $ 1124 11223560235 ,,,,,,,,,,, 111344500045557789000025700000001478000055900000045889 Total Administrative: $ 114,182 $ 78,513 $ 26,577 $ 105,090 $ 117,293 Operations & Maintenance ISSSFLLLLPPETTROHMWriiiaaaeolrarreunrgodgeaoaackunniipsrhnsecnugtpfseddnirqaetfwahtattr rieiussitirMeiccigti anrnccr aRti cai&esaaSMytioatgglny enoippk&n i Sga mnP e IseeCM ennnR Mtu EooewCMaasaebvxnanulogipelaaspnitairenanrrilcaetnnmtoi etAinnrectlnneseerscnganeeenaenastannscncecceye $ 11 1122334746 22366670000005827 ,,,,,,,,,,,,,,,,, 500000000113557869 000000000002446707 000000000000001505 - $ 11 1124412 124556880237801 ,,,,,,,,,,,,,,, 1001122224445569 3023334445678889 7001122445666889 --- $ 12233 111122236900169 ,,,,,,,,,,,,,,, 7000000344777889 51000000134445568 51000000000001444 -- $ 11 1112234746 122578890000113507 ,,,,,,,,,,,,,,,,,, 100000002245577888990000001445677888991000000224555667888 $ 11 1122334747 23366890000006679 ,,,,,,,,,,,,,,,,, 500000000233555699 000000000000124567 000000000000003367 - Total Operations & Maintenance: $ 589,311 $ 415,638 $ 160,878 $ 576,516 $ 610,469 Reserves Capital Reserve Transfer $ 416,639 $ 416,639 $ - $ 416,639 $ 39,020 Total Reserves $ 416,639 $ 416,639 $ - $ 416,639 $ 39,020 Total Expenditures $ 1,120,132 $ 910,791 $ 187,455 $ 1,098,246 $ 766,782 Excess Revenues (Expenditures) $ - $ 216,491 $ (184,755) $ 31,736 $ 0 *Less 1st Quarter Operating CGNroeoltl seAsc sAtsiseossnes msCsomesnett n(6t%) $$7$7742569,,55,0384156 1 CHAMPIONSGATE COMMUNITY DEVELOPMENT DISTRICT GENERAL FUND BUDGET REVENUES: SPECIAL ASSESSMENTS The District will levy a Non-Ad Valorem assessment on all of the District to fund all general operating and maintenance expenditures faosrs tehses afibslcea lp yreoapre. r ty within the ITNhTe EDRisEtSriTc t generates funds from invested funds. EXPENDITURES: ADMINISTRATION SUPERVISORS FEES $dDC2uhis0ratip0rnit gcept ret hrb1e u9m fs0ieis,n ecFeatlislon syrg eia,d annardo . S t tmtaoteu eeetxisnc, egaesldl. o Aw$m4s, o8fou0rn0 t a p imesr e bymaesbaeerd rp ooafni d t h5te o S Beuoapcaehrrd vS iousofp reSsru vpaietstroevrni sdfooinrr sgt ht6oe bBtieom acero dmd empveoentesetadint egtdos FICA EXPENSE SRuepperervseisnotrss tchhee cEkms. ployer's share of Social Security and Medicare taxes withheld from Board of ENGINEERING FEES Tisaneshvrsevoig iiDcnceeeisssdt , trapoiscr tted'hpsie ra eErDcantitgseiitodnrn iebc eaytr,n t,e dh.H ger.a e,B nvaositaeoterwndn, dooWaff ncSaocuteenp rtae rnr&avdc it sA possrprseseop ccaaiinfraidatcet atistho,i enoI n nDfsoci s.ra,t ntrwhidcei tlb l mM idboa ednn oatphcgruleoymrv .Bi edoniantrsgd, a gmnedne eevrtaianrli goesun, srg eipnvreioeejwreic notgsf ATTORNEY TaaDgnhisrdete rteDihmceits, e Dtenri.itgscst.t ,r ’aasicn tttdA eM tnrtadoensaronanglecueyetr, i a oCnnldsa ,rp kar ne&dp aoArtalhbteiaorun gr fehos,r e PamLrocLhnC t,a hswlysii lgBl nobeaedr d ap msr oedveiirtdeinicngtges d, gr ebenvyie etrhwael oBlfe ocgaoarnld ts roearfc vtSsiuc, eprsee vrtivoei wsto hroesf ANNUAL AUDIT rTehceo rDdiss tornic at ni sa nrneuqauli rbeads isb.y TFhleo rDidisat rSictta htuatse cso tnot raarcrtaendg we itfho rG raanu i&n dAespseoncdiaetnets faourd tiht iso fs eirtsv icfien. ancial 2 CHAMPIONSGATE COMMUNITY DEVELOPMENT DISTRICT GENERAL FUND BUDGET ASSESSMENT ADMINISTRATION The District has contracted with Governmental Management Services-Central aDnisdt raidctm. inister the collection of a Non-Ad Valorem assessment on all assessable Fplroorpidear,t yL LwCi thtoin l ethvye MANAGEMENT FEES Tibpnurhcodelvu gideDdteei ,sp tbMrreuiacptnt a narhogataet ismlo imnec,no iattnel, ltd Arf iactncocato,e nurdcen icatwoiln rrigdteh ipan ongGrd toa ivnnRegder, c ntaormnrandneuinsnactgrla ilapS uetMdicoiratnens t,ao aegfrt eycbm .o S aeernrdvt imcSeeesre vftoiicnreg stsh-,C eae dDnmtirsiatnrli iscFttr.l oa trTiivdheae , s seLerrLvvCiic ceetsos, INFORMATION TECHNOLOGY Tfrs reehalreauv tdiDec dpeiss rtt,or otic celDtoc ituhsidoatrsn i s,cc tatoo’csnrc atoirnguaefnco ttrseimendrga vw tsiicoioetfnhst w Gsaayonrsvdetee , rsmtnaesbmr,vl eewetnrshst ai,f colph rMo misanientciealvutgeiden emgp sabe,y unA ttdi mSaoerbperelv e,ni mMcoeetisc n-lriCtomaestnioitotfertnd aO lat fFonfil dcove ri,pdi deretaooc,g . LrcaoLmnCf meforiren ngcco ifsnotgsr TWfceCiothrhcEseae.t wBp sDt SaaeiIlssrlT ts mEr1oi 8ccaMit9ia nA,ht teIFaeNdlsno TawrcnEioidcNtnhaetA , r mSNautcpCoatdtnEeuai dttt oeewrssi.,i n tTdhgho aGecnusodemv emserennartmiv nuiectpaenlisotn aaiilnnd Mgcs l, utahhndoeaes g Dtseiinimstgetre ainpcntet d’rsSf eodwrrovemmibcasaeniistnce-e C r ceearnnsetsearewtaeslasd lmF sil,noe w nraitedcsbca, os,s irLetdecLa uCbnr aciftceoyk r wu atpinhtshde, TELEPHONE Telephone and fax machine. POSTAGE cThheec kDsi sftorri cvte inndcourrss acnhda rogthese rf orer qmuiarielidn gco Brroeasrpdo nmdeeenticneg. agenda packages, invoices to third parties, PRINTING & BINDING cTohme pDuistterriiczte idn ccuhresc kcsh,a crogrerse sfopro nprdiennticneg, satnadti obninadryin, egt acg. enda packages for board meetings, printing of INSURANCE TInhseu rDainscteri Actl’lsia gnecne e(rFaIlA )li. aFbIiAli tsyp eacniadl izpeusb ilnic p rooffviicdiainlsg’ ilniasbuirlaitnyc ec ocovvereargaeg ei tso pgroovveirdnemd ebnyt atgheen cFileosr. ida 3 CHAMPIONSGATE COMMUNITY DEVELOPMENT DISTRICT GENERAL FUND BUDGET LEGAL ADVERTISING Advertising of monthly board meetings, public hearings, Oaodtrhvlaeenrr dtaiosd eSvdee nrfottiirsn ipenulg. b ltihca bt idmdainyg b, ie.e r. eaquudiirt esde.r vTihcees ,D einstgriincet eprui nbagln issdeh raevnsi yca els,l e mrovaf iicintetsse nlteahgnaactl e aa crdeov nreterrqtaiucstiinsre gad ni ndto a tnbhyee OTHER CURRENT CHARGES R fisecparle yseeanrt.s bank charges and any other miscellaneous charges that the District may incur during the OFFICE SUPPLIES fAonldye srus,p lpalbieesls ,t hpaatp emr acyli pnse, eedtc t. o be purchased during the fiscal year, e.g., paper, minute books, file PROPERTY APPRAISER FEES aRdempriensisetnrtast ioan sfeerev iccehsa. rged by Osceola County Property Appraiser’s office for assessment DUES, LICENSES & SUBSCRIPTIONS The District is required to pay an annual fee to the Department of Commerce for $175. OPERATIONS & MAINTENANCE: ONSITE MANAGEMENT LPiemrsiotendn Pela rutsneedr sthoi pm. aintain the District property. The District has contracted with Rida Associates Description Monthly Annual Onsite Management Services $12,300 $147,600 Total $147,600 PROPERTY INSURANCE sTpheec iDaliisztersic itn’s p prorovpideirntgy ininssuurraannccee c ocvoevreargaeg et oi sg opvreorvnimdeedn tbaly a Fgelonrciideas . Insurance Alliance (FIA). FIA 4 CHAMPIONSGATE COMMUNITY DEVELOPMENT DISTRICT GENERAL FUND BUDGET ELECTRIC To record cost of electric for projects, such as street lighting, electric for fountains. The District has the following utility accounts with Duke Energy. irrigation wells and Account# Address Monthly Annual 9100 8848 0869 8301 ChampionsGate Blvd Spkl D $300 $3,600 9100 8848 0132 8399 ChampionsGate Blvd Spkl E $700 $8,400 9100 8848 0637 8390 ChampionsGate Blvd TFLT $50 $600 9100 8848 1141 8397 ChampionsGate Blvd Spkl F $175 $2,100 9100 8848 1381 0 Championsgate Blvd Spkl G $150 $1,800 9100 8848 1852 8380 ChampionsGate Blvd Spkl C $650 $7,800 9100 8848 2308 8300 ChampionsGate Blvd TFLT $45 $540 9101 5958 0239 81801 ChampionsGate Blvd Unit A (Fntn) $350 $4,200 9101 5958 9866 81801 ChampionsGate Blvd Unit B (Fntn) $400 $4,800 Contingency $2,160 Total $36,000 WATER/SEWER TAou trheocroirtyd. the cost of running the fountains. The District has the following accounts with Toho Water Account# Address Monthly Annual 2587190-690100 100 ChampionsGate Blvd $35 $420 Contingency $80 Total $500 TRASH REMOVAL cTwooint htrr eWaccoatr sdstee tr Mhveiac neea xagpneedmn sehenastu . lrienlga toefd m tois cterlalsahn eaonuds irtuebmbsis. hT hree mDoisvtarli cot fh masi stcheel lafonleloowusin igt eumtisli, tyd uamccposutenrt Account# Address Monthly Annual 4-70186-52000 Trash Services (October - June) $308 $2,775 Trash Services (July - September) $401 $1,202 Total $3,977 5 CHAMPIONSGATE COMMUNITY DEVELOPMENT DISTRICT GENERAL FUND BUDGET LANDSCAPE MAINTENANCE CONTRACT The District has contracted with Weber Environmental Services, Inc. lsaynsdtesmca, ppirnegs ssuerrvinicge ws washhiicnhg ianncdlu lditet etur rrfe cmaorev,a slh. rubs/ground cover care, an ntuo alpsr, otrveide ec atrhee, irmriognattiholny Description Monthly Annual Landscape Maintenance Contract $14,609 $175,313 Total $175,313 LANDSCAPE CONTINGENCY iTthemis sc antoetg ionrcylu wdielld b uen udseerd t hfoer l athned sacnanpuea cl opnatlrma cttr.e trimming as well as any miscellaneous landscape LAKE MAINTENANCE cToon rtercaoctredd e Txpheen Lsaekse f oDro tchtoe rms, oInntch. ly maintenance and contract services for the lakes. The District has Description Monthly Annual Lake Services $505 $6,060 Contingency $180 Total $6,240 FOUNTAIN MAINTENANCE Tdios trreiccto mrda ienxtpaeinnss.e Tsh feo Dr iesqtruiicpt mhaesn tc,o snutrpapcltieeds, wmitahin Ftoenuanntacien aDneds igconn Gtrraocutp s, eInrcv.i ces for fountains the Description Monthly Annual Fountain Services $360 $4,320 Fountain Quarterly Services @ $250 $1,000 Contingency $3,000 Total $8,320 IRRIGATION REPAIRS Monthly inspection and repairs of irrigation system. REPAIRS & MAINTENANCE To record the cost of any maintenance expenses not properly classified in any of the other accounts. 6 CHAMPIONSGATE COMMUNITY DEVELOPMENT DISTRICT GENERAL FUND BUDGET LIGHTING Repair and replacement of lighting fixtures throughout the property. PAINTING PUBLIC AREAS To record the cost of painting supplies and contact services for outside areas. TRAFFIC SIGNALS To record the cost to maintain all traffic signals per the Traffic Signal Contract. SIDEWALKS To record cost to maintain all sidewalks. SIGNAGE To record cost to maintain all signs within the District boundaries. SECURITY To record the expenses for security. District has contracted with Florida provide off-duty police security at a rate of $55.00 per hour. Highway Patrol trooper to MOSQUITO CONTROL haSncahsd e cmdounoltserqdau cimtteoad ip nwoteiptnuhal aCntlciaoer nkc eom Enosnnivsiittroso roninfm gme innots atqhl ueMi tfooos rqsmpu riotaofy lMiannagdn aiannggde mrlaaetrnev tic,c oIinducinn. tgs aanlodn lgi grhota tdrwapasy. sT ahned D pisattrhicst, TRANSFER OUT – CAPITAL RESERVE Funds transferred out to Capital Reserve for capital outlay expenses. 7 ChampionsGate Community Development District Adopted Budget FY2026 Capital Reserve Fund Adopted Actual FBYu2d0g2e5t 6/T3h0r/u25 P3r MoNjoeenxctttehds P9r/oT3joe0tca/t2le5d AFBYduo2dp0gt2ee6td Revenues: ITnrtaenrsefsetr In $ 4 2156,,060309 $ 4 3106,,061359 $ 1 0 , 5 0 - $ 4 4106,,561359 $ 3309,,000200 Total Revenues $ 441,639 $ 446,654 $ 10,500 $ 457,154 $ 69,020 Expenditures: CCaopntiitnalg Oenuctylay $ 2 0 , 500000 $ 2 , 317255 $ 1 2 9 - $ 2 , 510245 $ 2 0 , 505000 Total Expenditures $ 200,500 $ 22,500 $ 129 $ 22,629 $ 200,550 Excess Revenues (Expenditures) $ 241,139 $ 424,154 $ 10,371 $ 434,525 $ (131,530) Fund Balance - Beginning $ 609,990 $ 660,196 $ - $ 660,196 $ 1,094,721 Fund Balance - Ending $ 851,129 $ 1,084,350 $ 10,371 $ 1,094,721 $ 963,191 Description Amount NNeeww 55HHPP FFrraannkklliinn SSuubbmmeerrssiibbllee PPuummpp && MMoottoorr ww//2412'' ooff 22"" DDrroopp PPiippee $ 1 2 9,,647550 Total $ 22,125 Description Amount Roadway Milling & Paving - 1st Year Portion $ 200,000 Total $ 200,000 FY2025 Updated Expenses FY2026 Adopted Expenses 8