Harmony Community Development District
District Office: 3501 Quadrangle Boulevard, Suite 270, Orlando, FL 32817

The following is the proposed agenda for the meeting of the Board of Supervisors for the Harmony Community Development District, scheduled to be held Thursday, April 23, 2026, at 6:00 p.m. at Su Mesa Cafe at 7250 Harmony Square Dr. S, Harmony, FL 34773. Questions or comments on the Board Meeting or proposed agenda may be addressed to Lynne Mullins at mullinsl@pfm.com or (407) 723-5900. A quorum (consisting of at least three of the five Board Members) will be confirmed prior to the start of the Board Meeting.

To attend the meeting virtually, please see the information below.

Zoom: https://zoom.us/j/98849458640 Or Call In: 305-224-1968; ID: 98849458640#

BOARD OF SUPERVISORS’ MEETING AGENDA

Organizational Matters
Call to Order
Roll Call to Confirm Quorum
Public Comment Period
Consideration of the Meeting Minutes of the March 25, 2026, Board of Supervisors’ Meeting
Consideration of the Meeting Minutes of the March 25, 2026, Budget Workshop Meeting
Letter from Supervisor of Elections – Osceola County (provided under separate cover)

Business Matters
Discussion Items:
Status on Board Member Discussions with County for Parking Ordinance
Swimming Lessons from Resident
Dead Vegetation Removal from Pond Behind Cordgrass Place
Meeting Room Change to the LaBellaRose Ballroom
Review and Acceptance of Fiscal Year 2025 Audit
Ratification of Payment Authorizations Nos. 025 – 028
Review of District Financial Position and Budget to Actual

United Landscape Services Landscape Management
Consideration of Proposals from ULS:
Work Authorization #226371 Flower Rotation for $3,500.00
Work Authorization #226378 Tree Removal (2) Replacement (1) for $3,047.52
Work Authorization #226398 Turf Repairs on Five Oaks Dr Across From New Town Homes for $2,700.00

If you are interested in obtaining any of the materials for the agenda, please reach out to Lynne Mullins at (407) 723-5935 or mullinsl@pfm.com.

Work Authorization #226424 Dead Pine Tree Removal for $1,200.00
Discussion Regarding Landscape Items

Berman Field Management
Consideration of Pool Furniture Proposals
Consideration of Boat Battery Proposals
Consideration of Life Ring Buoy Proposals
Consideration of Dock Bumper Strips Proposals (provided under separate cover)
Sidewalk RFP Update

Other Business Staff Reports
District Counsel District Engineer District Manager
Supervisor Requests Adjournment

If you are interested in obtaining any of the materials for the agenda, please reach out to Lynne Mullins at (407) 723-5935 or mullinsl@pfm.com.

Harmony Community Development District

Meeting Minutes of the March 25, 2026, Board of Supervisors’ Meeting

MINUTES OF MEETING

HARMONY COMMUNITY DEVELOPMENT DISTRICT BOARD OF SUPERVISORS’ MEETING
Wednesday, March 25, 2026, at 6:00 p.m.
Su Mesa Cafe at 7270 Harmony Square Dr. S, Harmony, FL 34773

Board Members Present:

Daniel Leet	Chairman	(via phone)
Lucas Chokanis	Vice Chairman
Brittney Coronel	Assistant Secretary
Jo Phillips	Assistant Secretary
Julie Nichols Williams	Assistant Secretary Also Present:
Lynne Mullins	PFM		
Verona Griffith	PFM		
Blake Firth	PFM		
Michael Eckert	Kutak Rock	(via phone)	
Kubra Metin	Kutak Rock	(via phone)	
Jonathan Soto	Berman		
Eddie Padua	Berman		
David Hamstra	Pegasus		
Nick Lomasney	ULS		
Various Residents in person and via Zoom

FIRST ORDER OF BUSINESS	Organizational Matters

Call to Order and Roll Call
Ms. Mullins called the Board of Supervisors meeting of the Harmony Community Development District to order at 6:00 p.m. Roll call was taken, and quorum was established.

Public Comment Period

Ms. Mullins called for public comments.

Ms. Schwartz, a resident, commented regarding the District fees and assessments. She noted concerns about how assessments are allocated within the District, as regardless of acreage she believes all residents receive the same benefits and thus, should pay the same in assessments.
Ms. Schwartz also noted that the unsold lots in the Estates are mowed by the landscaper, and she believes that is unfair to the residents who’s lots are not mowed.

There was brief discussion regarding the current assessment methodology.

Another resident, on Five Oaks Drive, commented regarding speeding on that road. It was noted this will be addressed during the current meeting.

There were no further public comments at this time.

Consideration of the Meeting Minutes of the February 26, 2026, Board of Supervisors’ Meeting

The Board reviewed the minutes.

On MOTION by Ms. Williams, seconded by Ms. Coronel, with all in favor, the Board of Supervisors for the Harmony Community Development District approved the Minutes of the February 26, 2026, Board of Supervisors’ Meeting.

SECOND ORDER OF BUSINESS	Business Matters
Discussion Items:
Status on Board Member Discussions with County for Parking Ordinance
Parking at the Swim Club Pool for Golf Carts
Extra OCPS Swim Lessons Beginning in April
Speeding Concerns on Five Oaks Drive
Cat Brier Trail Resurfacing
Dog Training Sessions by WolfPack Instincts, LLC

It was noted the County has decided not to move forward with the drafted Parking Ordinance as there are parking restrictions already in place for Harmony. The County will open a parking violation case for the ongoing issues. Ms. Phillips and Ms. Coronel have been in contact via email with the County through the County Attorney, Osceola County Code Enforcement, and the Board of County Commissioners, and will continue to follow up. Ms. Phillips inquired about having an off-duty police officer write tickets. Mr. Eckert noted the District can hire additional patrols and allocate the funds for that. He recommended residents continue to reach out to the County and address their concerns.
Ms. Mullins noted OCPS swim lessons were previously approved, but they have requested use of the pool for other schools, since the pool they would usually use is closed at the moment. This would require these

schools to be listed on the interlocal agreement. It was noted the swim lessons do not close the entire pool during their time.

On MOTION by Ms. Coronel, seconded by Ms. Williams, with all in favor, the Board of Supervisors for the Harmony Community Development District approved the Extra OCPS Swim Lessons Beginning in April.

It was noted that the District Engineer will provide an update on the speed bumps related to the speeding concerns on Five Oaks Drive.

Ms. Mullins noted the County has provided an update regarding the resurfacing of Cat Brier Trail.
Ms. Mullins received a resident request to hold dog training sessions in the grass area to the right of the Lakeshore parking lot. It was noted that the business does hold insurance. She has requested to place temporary fencing during lore course activities. All dirt would be replaced as needed. It was noted there is no fee for this area at this time.

On MOTION by Ms. Coronel, seconded by Ms. Williams, with all in favor, the Board of Supervisors for the Harmony Community Development District approved the Dog Training Sessions by WolfPack Instincts, LLC.

Ratification of Payment Authorizations Nos. 021 – 024

Ms. Mullins noted these items have already been approved and reviewed by District Management and the Chair. These are solely for ratification.

On MOTION by Mr. Chokanis, seconded by Ms. Phillips, with all in favor, the Board of Supervisors for the Harmony Community Development District ratified Payment Authorizations Nos. 021 – 024.

Review of District Financial Position and Budget to Actual

Ms. Mullins stated the financials are through February. No further action was needed by the Board at this time. It was noted 46% of the budget has been spent at this time.

THIRD ORDER OF BUSINESS	Landscape	Management	-	United Landscape Services

Consideration of Proposals from ULS:
Work Authorization #221399 Buck Lake Soccer Field Replacement for
$57,452.56
Work Authorization #221591 Root Shaving and Sod at 3315 Schoolhouse Road for $1,373

Mr. Lomasney gave an overview of the proposals and noted the proposal for the soccer field would require closure for sixty (60) days. He noted there is a field behind Cat Brier Trail that the children use as well.
There was discussion regarding the sod options and the timeline for closure. It was recommended to move the soccer field towards the left or to have two smaller soccer fields.

Ms. Coronel noted that once the fee schedule is in place, it could help cover the cost of the new field.

Mr. Lomasney noted the Schoolhouse Road proposal will include shaving the roots all the way and replacing the sod. This is a liability issue area and has been a safety hazard to the resident that resides at that home.

On MOTION by Mr. Chokanis, seconded by Ms. Williams, with all in favor, the Board of Supervisors for the Harmony Community Development District approved Work Authorization #221591 Root Shaving and Sod at 3315 Schoolhouse Road for $1,373.

Discussion Regarding Landscape Items:

Mr. Lomasney gave updates regarding landscaping maintenance and noted the big project is still leaf removal. He also gave an overview of several issues and noted there was a mainline burst that has been repaired, and there was a tree hit off Five Oaks. A police report has been filed regarding the tree. Mr. Lomasney will follow up with a proposal for the tree.
Ms. Mullins gave an overview of the process of submitting the claim for the tree.

There was brief discussion regarding the person who hit the tree and the possibility of trying to follow up with them.

Mr. Lomasney noted there are still issues with residents pushing the leaves onto the street which end up clogging the bike paths and drains.
Ms. Mullins requested all the HOA information in order to request an email blast to residents. There were no additional landscape items at this time.

FOURTH ORDER OF BUSINESS	Field Management - Berman
Boat Status Update

Ms. Mullins gave an update on the boat motor status and noted it was on back order. Currently, the adequate motor from Elco is not available.

There was brief discussion regarding the cost.

Ms. Mullins recommended the Board approve a not to exceed amount of $18,000, to cover the Elco motor and additional connectors needed when it is back in stock.

On MOTION by Mr. Chokanis, seconded by Ms. Williams, with all in favor, the Board of Supervisors for the Harmony Community Development District approved the Boat Motor purchase with a not-to-exceed amount of $18,000.

Consideration of Swim Club Pool Valve Proposals
Berman gave an overview of the three proposals for the Swim Club Pool valve. It was noted two of the valves are leaking. The recommendation is to move forward with Spies Pool LLC.

On MOTION by Ms. Williams, seconded by Ms. Coronel, with all in favor, the Board of Supervisors for the Harmony Community Development District approved the Spies Pool LLC Proposal for the Swim Club Pool Valve, in the amount of $3,995.

Sidewalk RFP Update

This item was reviewed during Staff Reports.

FIFTH ORDER OF BUSINESS	Other Business

Staff Reports

District Counsel – Mr. Eckert gave an update on the legislative session. It was noted that once these items have been signed by the Governor or have passed, a final update will be given.

Mr. Eckert also gave an update regarding the proposals for property taxes. It was noted none of these proposals would affect the non-ad valorem assessments.

District Engineer – Mr. Hamstra gave an update on the RV/Storage lot and noted the plans have been resubmitted to the County. He is waiting to hear back from the County, but the current cost is $785,000.

There was discussion regarding the plans and the cost of the RV/Storage lot. The Board agreed not to pursue this project at this time.

District Counsel recommended letting the County know the Board’s decision. Mr. Hamstra will follow up.

Mr. Hamstra gave a sidewalk repair update. He reviewed the repairs needed and the proposed costs. It was noted the Board needs to decide on doing all repairs at one time or completing in phases. The Board agreed to complete the sidewalk repairs at one time. Mr. Chokanis noted that the remaining sidewalk budget and reserves will be used to complete the sidewalk repair project. Mr. Hamstra will follow up with Berman and District Management.
Mr. Hamstra gave an overview of the speed deterrent options for Five Oaks Drive.

There was brief discussion regarding costs and options for the speed deterrents. The Board requested prices for the speed tables, speed humps, islands, and rumble strips.

Mr. Hamstra gave an overview of the conversion of the pergola at the Swim Club pool into golf cart parking. It was noted 10 golf carts could fit in that location once converted. There may be a streetlight that has to be moved. The Board chose to hold off on this project at this time.
Mr. Hamstra gave an update regarding the invasive nuisance species affecting the wetlands. A report will be submitted to the South West Florida Water Management District in December. They will then come out to see if continuing treatments are still required. It was noted there are four areas that are a source of the climbing fern, but these are not owned by the CDD. Mr. Hamstra will follow up with District Management.

Mr. Hamstra gave an update regarding the line of sight for the Square on Five Oaks Drive. It was noted the EV Charging Stations are causing sight issues for cars pulling out.
There was brief discussion regarding the location. It was noted the County has provided a few options. Their recommendation is to remove those parking spaces completely.

There was brief discussion regarding the line-of-sight issues and the EV charging stations. It was noted these charging stations could be moved elsewhere. Mr. Hamstra and Ms. Mullins will follow up with the charging station company.

Mr. Hamstra gave an update on the maintenance facility. The permits have been submitted. Once approved, Mr. Hamstra will follow up with costs for the Board’s review.
Mr. Hamstra will follow up with proposals for bike rack locations.

There was brief discussion regarding adding striping in the pool parking spaces for optional golf cart parking.

District Manager – Ms. Mullins stated the next meeting is scheduled for April 23, 2026. There will also be a budget workshop held at 4:30 p.m. on that day, as requested by the Board.

Ms. Mullins noted she will continue working on the issues with the tree that was hit by a car. She also noted there is a pothole on Dark Sky Drive and Sundrop. She has contacted Osceola County and they will follow up.

Supervisor Requests and Audience Comments
Ms. Coronel commented regarding the school opening in the Square and noted there are pending County violations against the market organizer that are holding up the opening.

There was brief discussion on options to help the school. Ms. Mullins recommended that the school reaches out to the County. Ms. Williams will follow up with the market vendor.

Ms. Coronel commented regarding the fee schedule for the entrance signage advertisement. Ms. Mullins will follow up.

Ms. Coronel commented regarding a maintenance request for the playground on Cord Grass. It was noted the piece was ordered but has not come in yet. District Management will follow up.

Ms. Coronel commented regarding a doggy waste station being hit over the weekend. The resident has contacted the District to provide reimbursement. Ms. Mullins will follow up.

Ms. Phillips commented on the doggy bags for the waste stations.

There was brief discussion regarding the cost and quality of the doggy bags. It was recommended that only one box be filled in the stations at a time.
There were no further Supervisor requests or audience comments at this time.

Adjournment

On MOTION by Ms. Williams, seconded by Mr. Chokanis, with all in favor, the Board of Supervisors for the Harmony Community Development District adjourned the March 25, 2026, at 7:30 p.m., Board of Supervisors’ Meeting.

Secretary / Assistant Secretary	Chairperson / Vice Chairperson

Harmony Community Development District

Meeting Minutes of the March 25, 2026, Budget Workshop Meeting

MINUTES OF MEETING

HARMONY COMMUNITY DEVELOPMENT DISTRICT BOARD OF SUPERVISORS’ WORKSHOP
Wednesday, March 25, 2026, at 4:30 p.m.
Su Mesa Cafe at 7270 Harmony Square Dr. S, Harmony, FL 34773

Board Members Present:

Lucas Chokanis	Vice Chairman
Brittney Coronel	Assistant Secretary
Jo Phillips	Assistant Secretary
Julie Nichols Williams	Assistant Secretary Also Present:
Lynne Mullins	PFM		
Verona Griffith	PFM		
Michael Eckert	Kutak Rock	(via phone)	
Kubra Metin	Kutak Rock	(via phone)	
Jonathan Soto	Berman		
Eddie Padua	Berman		
David Hamstra	Pegasus		
Nick Lomasney	ULS		
Various Residents in person and via Zoom

FIRST ORDER OF BUSINESS	Workshop Items

Call to Order and Roll Call

Ms. Mullins called the Board of Supervisors meeting of the Harmony Community Development District to order at 4:35 p.m. Roll call was taken, and quorum was established.

Public Comment Period

There were no public comments at this time.

Discussion of the Fiscal Year 2027 Preliminary Budget
Ms. Mullins gave an overview of the preliminary budget documents and the changes from the previous fiscal year. It was noted the reserves were increased from $280,000 to $394,000. A line item for the maintenance shed construction reserve was added in the amount of $100,000 and a line item for sidewalks was added in the amount of $330,000.

There was brief discussion regarding the sidewalk repair cost.

There was discussion regarding the reserves and reserve study from 2022. It was noted there is currently
$1.8 million in the reserves, but the line-items laid out in the reserve study will cost approximately
$845,000. The reserve study vendor is no longer willing to work with Harmony CDD as there were difficulties reaching contract terms with the prior District Management company. Ms. Phillips gave a historical overview related to the reserve study. Ms. Mullins will send a reserve study copy to the Board via email. It was noted each year that the projects are not completed, the prices will see an increase.

It was noted the proposed budget increase would be a 20% increase in assessments.

The Board reviewed the reserve study project descriptions and scopes of work. It was noted that some of the projects might have been completed but were not checked off the study.
There was brief discussion regarding the pool furniture replacement.

Ms. Mullins noted the wetlands exotic species treatment cost is approximately $122,000. There was discussion regarding the water and sewer increase.
It was noted items within the community are deteriorating and need to be replaced in a timely manner. There was discussion regarding the line-item increases.
There was brief discussion regarding the landscaping budget. It was noted Mr. Lomasney made a request for the landscaping budget amount based on the needs of the District.
Ms. Mullins gave an overview of the sidewalk repair costs. Ms. Phillips requested the future proposals include removal of the tree roots, subject to oversight by Mr. Lomasney.

It was noted the Board can adjust the budget as they choose.

There was discussion regarding reducing the reserve amount and the maintenance shed construction reserve amount.

Mr. Hamstra reviewed the large projected projects for the District and noted the alleyways will also need to be repaired in the next couple of years.

Ms. Mullins noted the District needs to increase assessments in order to complete necessary infrastructure projects.

There was discussion regarding putting the maintenance shed and RV storage lot projects on hold.
The Board reviewed the budget for sidewalks using money from the reserves and carry-forward. It was noted that if the major sidewalk repairs are completed this year, the sidewalk budget could be lowered for Fiscal Year 2027. The Board agreed to complete this project in totality.

There was continued lengthy discussion regarding the reserve study items. Ms. Mullins noted the money can be moved as the Board decides. The Board requested that the Maintenance Shed Construction line item be removed.
There was discussion regarding the assessments.

Ms. Phillips noted the Board already voted upon the Maintenance Facility and the District cannot keep storing items behind the garden, based on the County’s policies.

Ms. Griffith noted with the adjusted budget line items, it would increase the assessments by 8%. Ms. Mullins did not recommend lowering the budget anymore.
Mr. Chokanis noted he did not feel comfortable spending the majority of the reserve money. He recommended raising the budget by 2 – 3% and setting a small amount for reserves. This would allow some of the reserve study projects to be completed, but not all.
Ms. Mullins noted that adjusting the reserve amount to $280,000, would increase the budget by 4.53%. There was discussion regarding the reserves, budget, and assessment increases.
Ms. Coronel recommended adding a line for sponsoring events within the District. It was noted these funds would be at Board discretion. It was recommended to budget $20,000 for that line item. There was discussion regarding the recommendation and the HOA versus the CDD.
There was continued discussion regarding the budget and assessments.

Ms. Mullins noted she will review the reserve study with Mr. Hamstra to remove any completed projects. There was lengthy discussion regarding the assessment methodology and the budget increase.
Ms. Phillips commented regarding the debt reserve and possible refinancing of the bond. The Board requested another budget workshop to be scheduled.
Mr. Chokanis recommended including redoing the fence line in upcoming District projects.

Ms. Phillips requested there be a reserve contribution line item and a reserve total line item. It was noted that a description of what the reserve funds could be applied to could be included in a separate exhibit.

The Board will bring their top three projects to the next meeting. It was noted sidewalk repair and pool furniture could be included in this year’s budget. Ms. Mullins will follow up with pool furniture proposals.

There was brief discussion regarding the most needed reserve study projects.
Ms. Mullins noted that Berman had requested a large commercial-grade pressure washer, which is approximately $4,995.

Supervisor Requests and Audience Comments
There were no further Supervisor requests or audience comments at this time.

Adjournment

The March 25th, 2026, Harmony CDD Budget Workshop was adjourned.

Secretary / Assistant Secretary	Chairperson / Vice Chairperson

Letter from Supervisor of Elections – Osceola County
(provided under separate cover)

Discussion Items

Status on Board Member Discussions with County For Parking Ordinance

Swimming Lessons from Resident

Dead Vegetation Removal From Pond Behind Cordgrass Place

Meeting Room Change to LaBellaRose Ballroom

Fiscal Year 2025 Audit

HARMONY
COMMUNITY DEVELOPMENT DISTRICT OSCEOLA COUNTY, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

HARMONY COMMUNITY DEVELOPMENT DISTRICT OSCEOLA COUNTY, FLORIDA

TABLE OF CONTENTS

	Page	
INDEPENDENT AUDITOR’S REPORT	1-2	
MANAGEMENT’S DISCUSSION AND ANALYSIS	3-6	
BASIC FINANCIAL STATEMENTS		
Government-Wide Financial Statements:		
Statement of Net Position	7	
Statement of Activities	8	
Fund Financial Statements:		
Balance Sheet – Governmental Funds	9	
Reconciliation of the Balance Sheet – Governmental Funds
to the Statement of Net Position	
10	
Statement of Revenues, Expenditures and Changes in Fund Balances –
Governmental Funds	
11	
Reconciliation of the Statement of Revenues, Expenditures and Changes in
Fund Balances of Governmental Funds to the Statement of Activities	
12	
Notes to the Financial Statements	13-21	
REQUIRED SUPPLEMENTARY INFORMATION		
Schedule of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual – General Fund	
22	
Notes to Required Supplementary Information	23	
OTHER INFORMATION
Data Elements required by FL Statute 218.39 (3) (c)	
24	
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS	

25-26	
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10)
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	

27	
MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	
28-29	

INDEPENDENT AUDITOR’S REPORT

To the Board of Supervisors
Harmony Community Development District Osceola County, Florida

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

Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities and each major fund of Harmony Community Development District, Osceola County, Florida ("District") as of and for the fiscal year ended September 30, 2025, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of September 30, 2025, and the respective changes in financial position thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
The District’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information Included in the Financial Report
Management is responsible for the other information included in the financial report. The other information comprises the information for compliance with FL Statute 218.39 (3) (c) but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated April 6, 2026, on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.

April 6, 2026

MANAGEMENT’S DISCUSSION AND ANALYSIS

The management of the Harmony Community Development District, Osceola County, Florida (“District”) would like to offer the readers of the District’s financial statements this discussion and analysis of the District’s financial activities for the fiscal year ended September 30, 2025. Please read it in conjunction with the District’s Independent Auditor’s Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.

FINANCIAL HIGHLIGHTS

The assets plus deferred outflow of resources of the District exceeded its liabilities at the close of the most recent fiscal year resulting in a net position balance of $3,999,788.

The change in the District’s total net position in comparison with the prior fiscal year was $1,766,829, an increase. The key components of the District’s net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2025, the District’s governmental funds reported combined ending fund balances of
$4,079,456, an increase of $641,973 in comparison with the prior fiscal year. A portion of fund balance is non-spendable for prepaid items, restricted for debt services, and the remainder is unassigned fund balance which is available for spending at the District’s discretion.
OVERVIEW OF FINANCIAL STATEMENTS

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

Government-Wide Financial Statements

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

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

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

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

OVERVIEW OF FINANCIAL STATEMENTS (Continued)

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

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

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

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

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

GOVERNMENT-WIDE FINANCIAL ANALYSIS

As noted earlier, net position may serve over time as a useful indicator of an entity’s financial position. In the case of the District, assets plus deferred outflow of resources exceeded liabilities at the close of the most recent fiscal year.
Key components of the District’s net position are reflected in the following table:

NET POSITION
SEPTEMBER 30,		
2025	2024	
Assets, excluding capital assets	$	4,366,371	$	1,489,164	
Capital assets, net	10,697,229	12,948,750	
Total assets	15,063,600	14,437,914	
Deferred outflow of resources	253,811	279,026	
Liabilities, excluding long-term liabilities	518,483	1,506,428	
Long-term liabilities	10,799,140	10,977,553	
Total liabilities	11,317,623	12,483,981	
Net Position		
Net investment in capital assets	(101,911)	4,042,398	
Restricted	2,015,095	929,994	
Unrestricted	2,086,604	(2,739,433)	
Total net position	$	3,999,788	$	2,232,959	

GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued)

The District’s net position reflects its investment in capital assets (e.g. land, land improvements, and infrastructure); less any related debt used to acquire those assets that is still outstanding. These assets are used to provide services to residents; consequently, these assets are not available for future spending. Although the District’s investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

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

The District’s net position increased during the most recent fiscal year. The majority of the increase represents the extent to which ongoing program revenues exceeded the cost of operations and depreciation expense.
Key elements of the change in net position are reflected in the following table:

CHANGES IN NET POSITION
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,
2025	2024

Revenues:
Program revenues
Charges for services	$	4,712,875	$	4,876,077	
Operating grants and contributions	105,977	-	
General revenues
Miscellaneous	
17,165	
167,816	
Unrestricted investment earnings	50,040	-	
Total revenues	4,886,057	5,043,893	
Expenses:	
General government	380,366	314,718	
Maintenance and operations	1,739,926	1,741,325	
Recreation	392,722	223,374	
Interest	606,214	729,162	
Total expenses	3,119,228	3,008,579	
Change in net position	1,766,829	2,035,314	
Net position - beginning	2,232,959	197,645	
Net position - ending	$	3,999,788	$	2,232,959	

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2025 was $3,119,228. The costs of the District’s activities were primarily funded by program revenues. Program revenues were comprised primarily of assessments for both the current and prior fiscal years. In total, expenses increased from the prior fiscal year. The majority of the increase was the result of an increase in general government costs as well as recreational expenses.

GENERAL BUDGETING HIGHLIGHTS

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2025.

CAPITAL ASSETS AND DEBT ADMINISTRATION

Capital Assets
At September 30, 2025, the District had $18,334,826 invested in capital assets for its governmental activities. In the government-wide financial statements depreciation of $7,637,597 has been taken, which resulted in a net book value of $10,697,229. More detailed information about the District’s capital assets is presented in the notes of the financial statements.

Capital Debt
At September 30, 2025, the District had $10,685,000 in Bonds outstanding. More detailed information about the District’s capital debt is presented in the notes of the financial statements.

ECONOMIC FACTORS AND NEXT YEAR’S BUDGET
The District does not anticipate any major projects or significant changes to its infrastructure maintenance program for the subsequent fiscal year. In addition, it is anticipated that the general operations of the District will remain fairly constant.

CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT
This financial report is designed to provide property owners, customers, investors and creditors with a general overview of the District’s finances and to demonstrate the District’s accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact the Harmony Community Development District’s Finance Department at 3501 Quadrangle Boulevard, Suite 270, Orlando, FL 32817.

HARMONY COMMUNITY DEVELOPMENT DISTRICT OSCEOLA COUNTY, FLORIDA STATEMENT OF NET POSITION
SEPTEMBER 30, 2025

	Governmental
	Activities		
ASSETS		
Cash	$	2,113,017	
Interest receivable	7,420	
Prepaid items	6,691	
Restricted assets:		
Investments	2,239,243	
Capital assets:		
Nondepreciable	8,991,508	
Depreciable, net		1,705,721 	
Total assets		15,063,600 	

DEFERRED OUTFLOW OF RESOURCES
Deferred charge on refunding (debt)		253,811 
Total deferred outflow of resources		253,811 

LIABILITIES		
Accounts payable	286,215	
Unearned revenue	700	
Accrued interest payable	231,568	
Non-current liabilities:		
Due within one year	1,225,000	
Due in more than one year		9,574,140 	
Total liabilities		11,317,623 	

NET POSITION		
Net investment in capital assets	(101,911)	
Restricted for debt service	2,015,095	
Unrestricted		2,086,604 	
Total net position	 $	3,999,788 	

See notes to the financial statements

HARMONY COMMUNITY DEVELOPMENT DISTRICT OSCEOLA COUNTY, FLORIDA STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

Net (Expense) Revenue and Changes in Net
		Program Revenues	Position  Charges	Operating
for		Grants and	Governmental Functions/Programs		Expenses	Services	Contributions		Activities	 Primary government:
Governmental activities:

General government

$	380,366	$

380,366	$	-	$	-

Maintenance and operations	1,739,926	2,397,968	-	658,042	
Recreation	392,722	-	-	(392,722)	
Interest on long-term debt		606,214	1,934,541	105,977	1,434,304 
Total governmental activities		3,119,228	4,712,875	105,977	1,699,624 

General revenues:
Miscellaneous income	17,165	
Unrestricted investment earnings		50,040 	
Total general revenues		67,205 	
Change in net position	1,766,829	
Net position - beginning		2,232,959 	
Net position - ending	 $	3,999,788 	

See notes to the financial statements

BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2025

	Major Funds	
Debt
General	Service

Total Governmental Funds

ASSETS		
Cash	$ 2,113,017	$	-	$  2,113,017	
Investments	-	2,239,243	2,239,243	
Interest receivable	-	7,420	7,420	
Prepaid items	6,691	-	6,691	
Total assets	 $ 2,119,708	$ 2,246,663	$  4,366,371 

LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable	$	286,215	$	-	$	286,215	
Unearned revenue	700	-	700	
Total liabilities	286,915	-	286,915	

Fund balances:
Nonspendable:
Prepaid items	6,691	-	6,691	
Restricted for:
Debt service	
-	
2,246,663	
2,246,663	
Unassigned	1,826,102	-	1,826,102	
Total fund balances	1,832,793	2,246,663	4,079,456	

Total liabilities and fund balances	
$ 2,119,708	
$ 2,246,663	
$  4,366,371	

See notes to the financial statements

RECONCILIATION OF THE BALANCE SHEET – GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2025

Total fund balances - governmental funds
Amounts reported for governmental activities in the statement of net position are different because:
Capital assets used in governmental activities are not financial resources and, therefore, are not reported as assets in the governmental funds. The statement of net position includes those capital assets in the net position of the government as a whole.

$	4,079,456

Cost of capital assets	18,334,826		
Accumulated depreciation		(7,637,597) 	10,697,229	
Deferred charges on refunding of long-term debt are shown as deferred outflows/inflows of resources in the government-wide financial statements; however, this amount is expensed in the governmental fund financial statements.		

253,811	
Liabilities not due and payable from current available resources are not reported as liabilities in the governmental fund statements.			
All liabilities, both current and long-term, are reported in the government-wide financial statements.
Accrued interest payable	(231,568)
Bonds payable	(10,685,000)
Unamortized original issue premium	(183,555)
Unamortized original issue discount		69,415	(11,030,708) 
Net position of governmental activities	 $	3,999,788 

See notes to the financial statements

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

	Major Funds		Total
Debt	Governmental
	General	Service	Funds	
REVENUES
Assessments	
$	2,778,334	
$	1,934,541	
$	4,712,875	
Miscellaneous income	17,165	-	17,165	
Interest income	50,040	105,977	156,017	
Total revenues	2,845,539	2,040,518	4,886,057	

EXPENDITURES
Current:
General government	347,048	33,318	380,366	
Maintenance and operations	1,722,181	-	1,722,181	
Recreation	245,602	-	245,602	
Debt service:
Principal	
-	
1,280,000	
1,280,000	
Interest	-	615,935	615,935	
Total expenditures	2,314,831	1,929,253	4,244,084	

Excess (deficiency) of revenues over (under) expenditures	

530,708	

111,265	

641,973	
Fund balances - beginning	1,302,085	2,135,398	3,437,483	

Fund balances - ending	
$	1,832,793	
$	2,246,663	
$	4,079,456	

See notes to the financial statements

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

Net change in fund balances - total governmental funds	$
Amounts reported for governmental activities in the statement of activities are different because:
Depreciation of capital assets is not recognized in the governmental fund statements but is reported as an expense in the statement of activities.
Repayment of long-term liabilities are reported as expenditures in the governmental fund statement but such repayments reduce liabilities in the statement of net position and are eliminated in the statement of activities.
Amortization of the deferred charge on refunding is not recognized in the governmental fund financial statements, but is reported as an expense in the statement of activities.
Amortization of Bond discounts/premiums is not recognized in the governmental fund financial statements, but is reported as an expense in the statement of activities.
The change in accrued interest on long-term liabilities between the current and prior fiscal year is recorded in the statement of activities

641,973

(164,865)

1,280,000

(25,215)

8,413

but not in the fund financial statements.		26,523 

Change in net position of governmental activities	 $	1,766,829 

See notes to the financial statements

NOTES TO FINANCIAL STATEMENTS

NOTE 1 – NATURE OF ORGANIZATION AND REPORTING ENTITY

Harmony Community Development District ("District") was established on February 28, 2000 by Ordinance 00-05 of Osceola County, Florida, pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes (“Act”). The Act grants to the District among other things, the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.

The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District.
The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The Supervisors are elected by electors residing in the District. The Board exercises all general and some special powers granted to the District pursuant to Chapter 190, Florida Statutes.
The Board has the final responsibility for:
Allocating and levying assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing improvements.

The financial statements were prepared in accordance with Governmental Accounting Standards Board (“GASB”) Statements. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District is considered to be financially accountable and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

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

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

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when a liability is incurred, as under accrual accounting; however, debt service expenditures are recorded only when payment is due.
Assessments
Assessments are non-ad valorem assessments on benefited property within the District. Assessments are levied to pay for the operations and maintenance and debt service of the District. The fiscal year for which annual assessments are levied begins on October 1 each year. Debt assessments are levied at the time of issuance and collected annually. The District’s annual assessments may be directly billed and collected by the District, or may be billed and collected by the County Tax Collector. For assessments billed and collected by the County Tax Collector, discounts are available for payments through February 28, and unpaid assessments become delinquent on April 1.

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

The District reports the following major governmental funds:

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

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

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

Deposits and Investments
The District’s cash on hand and demand deposits are considered to be cash and cash equivalents.
The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section
218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following:

The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;
Interest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.

Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due. In addition, surplus funds may be deposited into certificates of deposit which are insured and any unspent Bond proceeds are required to be held in investments as specified in the Bond Indenture.

The District records all interest revenue related to investment activities in the respective funds. Investments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles.
Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.

Capital Assets
Capital assets which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation.
The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are completed and placed in service.

Property, plant and equipment of the District are depreciated using the straight-line method over the following estimated useful lives:

Assets	Years	
Infrastructure	10-30	
Improvements other than Buildings	10-20	
Recreational Facilities	15-30	
Furniture, fixtures, and equipment	5-20	

In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Depreciation expense is not reported in the governmental fund financial statements.

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

Refundings of Debt
For current refundings and advance refundings resulting in the defeasance of debt, the difference between the reacquisition price and the net carrying amount of the old debt is reported as a deferred outflow of resources and recognized ratably as a component of interest expense over the remaining life of the old debt or the life of the new debt, whichever is shorter. In connection with the refunding, $25,215 was recognized as a component of interest expense in the current fiscal year.

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

In the fund financial statements, governmental fund types recognize premiums and discounts, as well as issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.

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

Fund Equity/Net Position
In the fund financial statements, governmental funds report non spendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change.

The District can establish limitations on the use of fund balance as follows:
Committed fund balance – Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category.
Assigned fund balance – Includes spendable fund balance amounts that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board may also assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year’s appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.

The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.

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

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

NOTE 3 – BUDGETARY INFORMATION

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

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

NOTE 4 – DEPOSITS AND INVESTMENTS

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

Investments
The District’s investments were held as follows at September 30, 2025:

Investment	Amortized Cost	Credit Risk	Maturities

US Bank GCTS 0490
Total Investments

 $	2,239,243 
 $	2,239,243 

N/A	N/A

Investments (Continued)
Credit risk – For investments, credit risk is generally the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Investment ratings by investment type are included in the preceding summary of investments.

Concentration risk – The District places no limit on the amount the District may invest in any one issuer.
Interest rate risk – The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates.

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

These guidelines recognize a three-tiered fair value hierarchy, in order of highest priority, as follows:

Level 1: Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access;
Level 2: Investments whose inputs - other than quoted market prices - are observable either directly or indirectly; and,
Level 3: Investments whose inputs are unobservable.
The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs.

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

Capital asset activity for the fiscal year ended September 30, 2025, was as follows:

Beginning Balance

Additions	Reductions

Ending Balance

Governmental activities
Capital assets, not being depreciated		
Land and land improvements	$  8,991,508	$	-	$	-	$  8,991,508	
Total capital assets, not being depreciated	8,991,508	-	-	8,991,508	

Capital assets, being depreciated Infrastructure	

5,203,677	

-	

-	

5,203,677	
Improvements other than Buildings	57,442	-	-	57,442	
Recreational facilities	3,777,032	-	-	3,777,032	
Furniture, fixtures, and equipment	305,167	-	-	305,167	
Total capital assets, being depreciated	9,343,318	-	-	9,343,318	

Less accumulated depreciation for: Infrastructure	

5,099,673	

13,739	

-	

5,113,412	
Improvements other than Buildings	25,741	4,006	-	29,747	
Recreational facilities	2,148,072	127,104	-	2,275,176	
Furniture, fixtures, and equipment	199,246	20,016	-	219,262	
Total accumulated depreciation	7,472,732	164,865	-	7,637,597	

Total capital assets, being depreciated, net	
1,870,586	
(164,865)	
-	1,705,721	

Governmental activities capital assets	
$ 10,862,094	
$	(164,865)	
$	-	$ 10,697,229	

Depreciation expense was charged to function/programs as follows:
Governmental activities:
Maintenance and operations	$	17,745	
Recreation		147,120 	
Total depreciation expense	 $	164,865 	

NOTE 6 – LONG-TERM LIABILITIES

Series 2014
On June 30, 2014, the District issued $13,945,000 of Capital Improvement Revenue Refunding Bonds Series 2014. The Series 2014 Bonds consist of a $6,845,000 term bond due May 1, 2025, with a fixed interest rate of 5.00%; and a $7,100,000 term bond due May 1, 2032, with a fixed interest rate 5.250%. The Bonds were issued to refund a portion of the District’s outstanding Capital Improvement Revenue Bonds, Series 2001 (the “Refunded Bonds”). Interest is to be paid semiannually on each May 1 and November 1 commencing May 1, 2015. Principal on the Bonds is to be paid serially commencing May 1, 2015 through May 1, 2032.
The Series 2014 Bonds are subject to redemption at the option of the District prior to maturity on May 1, 2024 and any date thereafter. The Series 2014 Bonds are subject to extraordinary mandatory redemption prior to maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture. This occurred during the current fiscal year as the District collected assessments from lot closings and prepaid $65,000 of the Series 2014 Bonds.

The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District was in compliance with the requirements at September 30, 2025.

Series 2015
On April 28, 2015 the District issued $13,530,000 of Capital Improvement Revenue Refunding Bonds Series 2015, due May 1, 2036 with an interest rate between 3.750% and 5.125%. (3.750% for $1,225,000 portion of
the bond maturing on May 1, 2018; 4.750% for $3,590,000 maturing on May 1, 2025; and 5.125% for
$8,715,000 portion maturing on May 1, 2036). Interest is payable semiannually on each May 1 and November 1 commencing November 1, 2015. Principal is payable on an annual basis commencing May 1, 2016.
The Series 2015 Bonds are subject to redemption at the option of the District prior to their maturity. The Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture. This occurred during the current fiscal year as the District collected assessments from lot closings and prepaid $180,000 of the Series 2015 Bonds.

The Bond Indenture established a debt service reserve requirement as well as certain other restrictions and requirements relating principally to the use of proceeds and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District is in compliance with the requirements of the Bond Indenture at September 30, 2025.

Long-term debt activity
Changes in long-term liability activity for the fiscal year ended September 30, 2025, were as follows:

	Beginning
Balance	
Additions	
Reductions	Ending
Balance	Due Within
One Year	
Governmental activities
Series 2014	
$	7,345,000	
$	-	$	
820,000	
$	6,525,000	
$	810,000	
Less: Original issue discount	(79,332)	-	(9,917)	(69,415)	-	
Series 2015	4,620,000	-	460,000	4,160,000	415,000	
Plus: Original issue premium	201,885	-	18,330	183,555	-	
Total	$  12,087,553	$	-	$	1,288,413	$  10,799,140	$  1,225,000	

At September 30, 2025, the scheduled debt service requirements on the long-term debt were as follows:

Year ending

	Governmental Activities	

  September 30:	Principal	Interest	Total	
2026	$	1,225,000	$	551,778	$	1,776,778	
2027	1,130,000	491,969	1,621,969	
2028	1,185,000	433,013	1,618,013	
2029	1,250,000	371,188	1,621,188	
2030	1,320,000	305,969	1,625,969	
2031-2035	4,110,000	605,401	4,715,401	
2036		465,000	23,831	488,831 	
	 $ 10,685,000	$	2,783,149	$  13,468,149 	

NOTE 7 – MANAGEMENT COMPANY

The District has contracted with a management company to perform management advisory services, which include financial and accounting advisory services. Certain employees of the management company also serve as officers (Board appointed non-voting positions) of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, and other administrative costs.

The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations.
NOTE 9 – CONTINGENCIES

During the current fiscal year, a claim was filed against the District related to an alleged injury that occurred within the District’s boundaries. The matter has been turned over to the District’s insurance carrier for defense.

NOTE 10 – SUBSEQUENT EVENTS

Subsequent to fiscal year end, the District prepaid a total of $20,000 of the Series 2014 Bonds and $135,000 of the Series 2015 Bonds. The prepayments were considered extraordinary mandatory redemptions as outlined in the Bond Indenture.

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL – GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

	Budgeted Amounts	

Actual

Variance with Final Budget - Positive

Original	Final	Amounts	(Negative)	
REVENUES
Assessments	$	2,739,886	$	
2,774,531	
$ 2,778,334	$	3,803	
Miscellaneous income	3,000	18,365	17,165	(1,200)	
Interest income	30,000	-	50,040	50,040	
Total revenues	2,772,886	2,792,896	2,845,539	52,643	

EXPENDITURES
Current:
General government	344,562	414,267	347,048	67,219	
Maintenance and operations	2,148,324	2,238,783	1,722,181	516,602	
Recreation	280,000	139,846	245,602	(105,756)	
Total expenditures	2,772,886	2,792,896	2,314,831	478,065	

Excess (deficiency) of revenues					
over (under) expenditures	 $	-	$	-		530,708	 $	530,708 	

Fund balance - beginning		1,302,085 

Fund balance - ending	 $ 1,832,793 

See notes to required supplementary information

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

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

The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2025.

OTHER INFORMATION – DATA ELEMENTS REQUIRED BY FL STATUTE 218.39(3)(C)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025 UNAUDITED

Element	Comments
Number of District employees compensated in the last pay period of the District’s fiscal year being reported.	
0	

Number of independent contractors compensated to whom nonemployee compensation was paid in the last month of the District’s fiscal year being reported.	

11	
Employee compensation	$0	
Independent contractor compensation	$631,809	
Construction projects to begin on or after October 1; ($65K)	Not applicable	

Budget variance report	See the Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - General Fund	
Ad Valorem taxes;	Not applicable	
		
Non ad valorem special assessments;		
Special assessment rate	Operations and maintenance - $708.86 - $2,294.01
Debt service - $605.71 - $44,600.88	
Special assessments collected	$4,712,875	
		
Outstanding Bonds:	see Note 6 for details	

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

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Board of Supervisors
Harmony Community Development District Osceola County, Florida
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of Harmony Community Development District, Osceola County, Florida (“District”) as of and for the fiscal year ended September 30, 2025, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our opinion thereon dated April 6, 2026.
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

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

April 6, 2026

INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA
To the Board of Supervisors
Harmony Community Development District Osceola County, Florida

We have examined Harmony Community Development District, Osceola County, Florida’s (“District”) compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2025. Management is responsible for District’s compliance with those requirements. Our responsibility is to express an opinion on District’s compliance based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 218.415, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District’s compliance with specified requirements.

We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the examination engagement.
In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2025

This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, management, and the Board of Supervisors of Harmony Community Development District, Osceola County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

April 6, 2026

MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA
To the Board of Supervisors
Harmony Community Development District Osceola County, Florida

Report on the Financial Statements
We have audited the accompanying basic financial statements of Harmony Community Development District, Osceola County, Florida ("District") as of and for the fiscal year ended September 30, 2025 and have issued our report thereon dated April 6, 2026.

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

Other Reporting Requirements
We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards; and Independent Auditor’s Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated April 6, 2026, should be considered in conjunction with this management letter.

Purpose of this Letter

The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General for the State of Florida. Accordingly, in connection with our audit of the financial statements of the District, as described in the first paragraph, we report the following:
Current year findings and recommendations.
Status of prior year findings and recommendations.
Compliance with the Provisions of the Auditor General of the State of Florida.
Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, as applicable, management, and the Board of Supervisors of Harmony Community Development District, Osceola County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

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

April 6, 2026

REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS
None

PRIOR YEAR FINDINGS AND RECOMMENDATIONS

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

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

A statement as to whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report.
There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30, 2024.
Any recommendations to improve the local governmental entity's financial management.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2025.
Noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 2025.

The name or official title and legal authority of the District are disclosed in the notes to the financial statements.
The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes.
We applied financial condition assessment procedures and no deteriorating financial conditions were noted as of September 30, 2025. It is management’s responsibility to monitor financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

Management has provided the specific information required by Section 218.39(3)(c) in the Other Information section of the financial statements on page 24.

Harmony Community Development District

Payment Authorizations Nos. 025 – 028

Payment Authorization No. 25
3/20/2026

Invoice No

Supplier

Invoice Date  Property

Invoice Amount

95515	Berman Construction LLC (HARCDD)	03/01/2026	Harmony CDD	27,586.20

95493

Berman Security Agency LLC (HARCDD)

03/01/2026	Harmony CDD

105.00

40892655

Imperial Dade (HARCDD)

03/05/2026	Harmony CDD

450.64

3715854	Kutak Rock LLP (HARCDD)	03/16/2026	Harmony CDD	9,484.00

2720357	DoorKing Inc. (HARCDD)	03/19/2026	Harmony CDD	49.95

95624	Berman Construction LLC (HARCDD)	03/06/2026	Harmony CDD	408.28

1591145W460	Waste Connections of Florida
(HARCDD)

03/15/2026	Harmony CDD	477.70
Total:	38,561.77

Payment Authorization No. 26
3/26/2026

Invoice No

Supplier

Invoice Date  Property

Invoice Amount

325703	Spies Pool LLC (HARCDD)	03/10/2026	Harmony CDD	340.00

325872	Spies Pool LLC (HARCDD)	03/10/2026	Harmony CDD	7,197.00

Total:	7,537.00

HARMONY
C O M M U N I T Y D E V E L O P M E N T	D I S T R I C T
Payment Authorization No. 27
4/3/2026

Invoice No	Supplier	Invoice Date	Property		Invoice Amount	
21415	Aquatic Weed Management, Inc. (HARCDD)	03/13/2026	Harmony CDD		82,000.00	
960030	Berman Construction LLC (HARCDD)	04/01/2026	Harmony CDD		27,586.20	
960340	Berman Construction LLC (HARCDD)	03/31/2026	Harmony CDD		752.75	
960300	Berman Security Agency LLC (HARCDD)	04/01/2026	Harmony CDD		105.00	
2026.03.25	Brittany Coronel (HARCDD)	03/25/2026	Harmony CDD		200.00	
2026.03.25	Daniel Leet (HARCDD)	03/25/2026	Harmony CDD		200.00	
2026.03.25	Joellyn M. Phillips (HARCDD)	03/25/2026	Harmony CDD		200.00	
2026.03.25	Juliet Nichols Williams (HARCDD)	03/25/2026	Harmony CDD		200.00	
2026.03.25	Lucas Chokanis (HARCDD)	03/25/2026	Harmony CDD		200.00	
228296	Pegasus Engineering, LLC (HARCDD)	02/28/2026	Harmony CDD		12,612.59	
228356	Pegasus Engineering, LLC (HARCDD)	03/31/2026	Harmony CDD		14,765.30	
1997518032826	Spectrum Business (HARCDD)	03/28/2026	Harmony CDD		120.00	
35419_032626	Toho Water Authority (HARCDD)	03/26/2026	Harmony CDD		115.62	
25108_032626	Toho Water Authority (HARCDD)	03/26/2026	Harmony CDD		35.20	
41279_032626	Toho Water Authority (HARCDD)	03/26/2026	Harmony CDD		1,437.02	
62780_032626	Toho Water Authority (HARCDD)	03/26/2026	Harmony CDD		493.44	
33920_032626	Toho Water Authority (HARCDD)	03/26/2026	Harmony CDD		31.62	
03760_032626	Toho Water Authority (HARCDD)	03/26/2026	Harmony CDD		1,775.08	
48380_032626	Toho Water Authority (HARCDD)	03/26/2026	Harmony CDD		2,151.10	
33910_032626	Toho Water Authority (HARCDD)	03/26/2026	Harmony CDD		31.62	
48250_032626	Toho Water Authority (HARCDD)	03/26/2026	Harmony CDD		2,394.22	
75000_032626	Toho Water Authority (HARCDD)	03/26/2026	Harmony CDD		2,584.22	
90660_032626	Toho Water Authority (HARCDD)	03/26/2026	Harmony CDD		52.57	
84440_032626	Toho Water Authority (HARCDD)	03/26/2026	Harmony CDD		766.39	
90300_032626	Toho Water Authority (HARCDD)	03/26/2026	Harmony CDD		81.16	
85210_032626	Toho Water Authority (HARCDD)	03/26/2026	Harmony CDD		1,511.58	
84380_032626	Toho Water Authority (HARCDD)	03/26/2026	Harmony CDD		2,860.55	
84410_032626	Toho Water Authority (HARCDD)	03/26/2026	Harmony CDD		1,761.63	
90670_032626	Toho Water Authority (HARCDD)	03/26/2026	Harmony CDD		12.73	
90680_032626	Toho Water Authority (HARCDD)	03/26/2026	Harmony CDD		2,041.28	
84420_032626	Toho Water Authority (HARCDD)	03/26/2026	Harmony CDD		1,581.79	
74990_032626	Toho Water Authority (HARCDD)	03/26/2026	Harmony CDD		175.36	
84390_032626	Toho Water Authority (HARCDD)	03/26/2026	Harmony CDD		912.71	
74980_032626	Toho Water Authority (HARCDD)	03/26/2026	Harmony CDD		93.97	
84430_032626	Toho Water Authority (HARCDD)	03/26/2026	Harmony CDD		458.51	
74960_032626	Toho Water Authority (HARCDD)	03/26/2026	Harmony CDD		72.49	
74950_032626	Toho Water Authority (HARCDD)	03/26/2026	Harmony CDD		11.63	
74920_032626	Toho Water Authority (HARCDD)	03/26/2026	Harmony CDD		13.36	
74910_032626	Toho Water Authority (HARCDD)	03/26/2026	Harmony CDD		76.07	
12210_032626	Toho Water Authority (HARCDD)	03/26/2026	Harmony CDD		31.62	
46710_032626	Toho Water Authority (HARCDD)	03/26/2026	Harmony CDD		31.62	
74940_032626	Toho Water Authority (HARCDD)	03/26/2026	Harmony CDD		152.52	
55740_032626	Toho Water Authority (HARCDD)	03/26/2026	Harmony CDD		35.20	
19280_032626	Toho Water Authority (HARCDD)	03/26/2026	Harmony CDD		254.44	
198329	United Land Services (HARCDD)	04/01/2026	Harmony CDD		60,782.67	
8366	VGlobalTech (HARCDD)	03/31/2026	Harmony CDD		300.00	
				Total:	224,062.83	

Secretary / Assistant Secretary		Chairman / Vice Chairman	

HARMONY
C O M M U N I T Y D E V E L O P M E N T	D I S T R I C T

Payment Authorization No. 28
4/10/2026

Invoice No	Supplier	Invoice Date	Property		Invoice Amount	
148877	Dragonfly Pond Works (HARCDD)	01/22/2026	Harmony CDD		5,400.00	
150795	Dragonfly Pond Works (HARCDD)	03/18/2026	Harmony CDD		5,400.00	
F7BA084D-0142	Osceola News-Gazette (HARCDD)	04/08/2026	Harmony CDD		65.88	
DM-04-2026-31	PFM Management Services LLC (HARCDD)	04/05/2026	Harmony CDD		5,416.67	
1997500040626	Spectrum Business (HARCDD)	04/06/2026	Harmony CDD		130.00	
58389-040926	Toho Water Authority (HARCDD)	04/09/2026	Harmony CDD		181.98	
199182	United Land Services (HARCDD)	03/31/2026	Harmony CDD		1,140.00	
199832	United Land Services (HARCDD)	03/31/2026	Harmony CDD		1,240.00	
199833	United Land Services (HARCDD)	03/31/2026	Harmony CDD		837.35	
8394	VGlobalTech (HARCDD)	04/01/2026	Harmony CDD		210.00	
				Total:	20,021.88	

Secretary / Assistant Secretary		Chairman / Vice Chairman	

Harmony Community Development District

District Financial Position and Budget to Actual

Harmony CDD
March 2026 Financial Report

March 31, 2026

PFM Management Services
3501 Quadrangle Blvd.,
Suite 270
Orlando, Florida 32817
Tel: 407-723-5900

DISTRICT FINANCIAL REPORT SUMMARY
Period Ending March 31, 2026

This report provides a summary of the District’s financial activity for the first six (6) months of the 2026 fiscal year ending March 31, 2026. Key areas reviewed include assessment revenues, operational expenditures, fund balances, and debt service funding.
Operations and Maintenance Assessment Summary:

During the past six months, the District received assessment revenue totaling
$2,452,881.81 for Operations and Maintenance. Adjustments related to early payment discounts  and  tax  collection  fees  resulted  in  net  assessment  revenue  of
$2,312,540.05. Additional assessment revenue of $454,955.07 is still anticipated.
Table 1: Operations & Maintenance Assessment Activity

Description	Amount (USD)	
Gross On-Roll Assessment Received	$2,452,881.81	
Early-Payment Discounts	($93,505.65)	
Tax Collector Fees	($46,836.10)	
Net Assessment Revenue	$2,312,540.05	
Anticipated Remaining Revenue	$454,955.07	

Garden Lot Revenue and Expenditures:

For the four-months period ending February 28, 2026, the District earned $800.00
from Garden Lot activity. Expenses incurred for maintenance and support totaled
$601.04.

Table 2: Garden Lot Financial Activity

Description	Amount (USD)	
Garden Lot Revenue	$800.00	

Description	Amount (USD)	
Garden Lot Expenses	($601.04)	
Net Garden Lot Activity	$198.96	

Facility Rental Revenue:

During the period, the District earned $810.00 from the rental of District-owned soccer fields and related recreational facilities, which are made available for community and organized use.

Cash Position and Expenditure Analysis:

As of March 31, 2026, the District’s checking account balance was $1,201,449.98. When combined with anticipated assessment revenue of $454,955.07, total available funds were $1,656,405.05. Based on the District’s average monthly expenditure of $205,349.17, current cash reserves are adequate to support ongoing operations and remain in alignment with the approved annual budget.
March 2026 unplanned expenditures:
Spies Pool LLC – Pool pump and valve replacement, installation and service call - $10,159.00
Amazon - Alpine 32 Gallon Commercial Outdoor Trash Can - $3,966.54
Conclusion
The District’s financial activity for the period reflects strong revenue performance, controlled expenditure, and a stable cash position. Net Operations and Maintenance assessment collections remain on track, with additional revenue still anticipated to support ongoing needs. Garden Lot activity continues to generate a modest surplus.
With over $1.6 million in available revenue and average monthly expenditures of approximately $205,349, the District maintains sufficient reserves to fund operations and remain aligned with the approved budget. Overall, financial conditions remain healthy, and current resources are adequate to sustain planned initiatives and operational commitments.

Harmony CDD

Debt Service	Debt Service	Long Term Debt	
Fund 2014	Fund 2015	Group	

Statement of Financial Position As of 3/31/2026

	Assets		
Current Assets			
General Checking Account - #3808	$ 1,201,449.98						$  1,201,449.98	
Restricted Deposit Account - #8909	3,485.02						3,485.02	
General Reserve Account - #3607	1,880,205.51						1,880,205.51	
Assessments Receivable	454,955.07						454,955.07	
Assessments Receivable		$  189,459.48					189,459.48	
Due From Other Funds		20,865.99					20,865.99	
Debt Service Reserve - 2014 Bond		607,312.50					607,312.50	
Revenue - 2014 Bond		1,548,503.47					1,548,503.47	
Prepayment - 2014 Bond		2,015.08					2,015.08	
Assessments Receivable				$	66,475.87			66,475.87	
Due From Other Funds				9,000.05			9,000.05	
Debt Service Reserve - 2015 Bond				340,000.00			340,000.00	
Revenue - 2015 Bond				649,537.96			649,537.96	
Prepayment - 2015 Bond				47,381.89			47,381.89	
Total Current Assets	$ 3,540,095.58	$ 2,368,156.52		$ 1,112,395.77		$	-	$  7,020,647.87	

Investments

General Fund

Total

Amount Available in Debt Service Funds	$  3,194,750.90		$  3,194,750.90	
Amount To Be Provided	7,335,249.10		7,335,249.10	
Total Investments		  
$	-	$	-	$	-	$ 10,530,000.00		$ 10,530,000.00	

Total Assets

$ 3,540,095.58

$ 2,368,156.52

$ 1,112,395.77

$ 10,530,000.00

$ 17,550,647.87

Liabilities and Net Assets

Current Liabilities
Accounts Payable	$	75,931.69							$	75,931.69	
Due To Other Funds	29,866.04							29,866.04	
Deposits Payable	2,500.00							2,500.00	
Deferred Revenue	454,955.07							454,955.07	
Deferred Revenue			$  189,459.48					189,459.48	
Deferred Revenue					$	66,475.87			66,475.87	
Total Current Liabilities	$  563,252.80		$  189,459.48		$	66,475.87		$	
-	$	819,188.15	

Long Term Liabilities
Revenue Bonds Payable - Long-Term	$ 10,530,000.00		$ 10,530,000.00	
Total Long Term Liabilities		  
$	-	$	-	$	-	$ 10,530,000.00		$ 10,530,000.00	

Total Liabilities	$  563,252.80		$  189,459.48		$	66,475.87		$ 10,530,000.00		$ 11,349,188.15	

Net Assets
Net Assets, Unrestricted	

$  272,681.10								

$	272,681.10	
Current Year Net Assets, Unrestricted	(93,505.65)								(93,505.65)	
Net Assets - General Government	1,465,515.09								1,465,515.09	
Current Year Net Assets - General Government	1,332,152.24								1,332,152.24	
Net Assets, Unrestricted			$ 1,416,020.57						1,416,020.57	
Current Year Net Assets, Unrestricted			762,676.47						762,676.47	
Net Assets, Unrestricted					$  830,643.36				830,643.36	
Current Year Net Assets, Unrestricted					215,276.54				215,276.54	
Total Net Assets	$ 2,976,842.78		$ 2,178,697.04		$ 1,045,919.90		$	-		$  6,201,459.72	
										
Total Liabilities and Net Assets	$ 3,540,095.58		$ 2,368,156.52		$ 1,112,395.77		$ 10,530,000.00		$ 17,550,647.87	

Debt Service	Debt Service	Long Term	
Fund 2014	Fund 2015	Debt Group	

Harmony CDD Statement of Activities As of 3/31/2026

Revenues

General Fund

Total

On-Roll Assessments	$ 2,452,881.81								2,452,881.81	
Assessment - Refund and Discounts	(93,505.65)								(93,505.65)	
Garden Lot	800.00								800.00	
Facility Rental Revenue	810.00								810.00	
On-Roll Assessments - 2014 Bond			$  983,709.14						983,709.14	
Assessment Refund / Discounts			(37,499.72)						(37,499.72)	
On-Roll Assessments - 2015 Bond					$  424,299.43				424,299.43	
Other Assessments - Prepayment					43,470.08				43,470.08	
Assessment Refund / Discounts					(16,174.61)				(16,174.61)	
Total Revenues	$ 2,360,986.16		$  946,209.42		$  451,594.90		$	-		$ 3,758,790.48	

Expenses

Supervisor Fees	$	4,200.00								$	4,200.00	
Public Officials' Liability Insurance	4,431.00								4,431.00	
Trustee Services	6,691.05								6,691.05	
Management	32,500.02								32,500.02	
Field Management	165,517.20								165,517.20	
Engineering	28,057.50								28,057.50	
Assessment Collection Cost	46,836.10								46,836.10	
Disclosure Agent	2,200.00								2,200.00	
Property Appraiser	1,530.61								1,530.61	
District Counsel	27,492.07								27,492.07	
Audit	4,400.00								4,400.00	
Tax Preparation	51.36								51.36	
Postage & Shipping	329.74								329.74	
Legal Advertising	609.22								609.22	
Miscellaneous / Contingency	30.60								30.60	
Meeting Room	1,400.00								1,400.00	
Web Site Maintenance	2,700.00								2,700.00	
Operating Supplies - Fuel, Oil, etc.	1,719.60								1,719.60	
Dues, Licenses, and Fees	175.00								175.00	
Security	4,270.42								4,270.42	
Security - Wifi	1,542.93								1,542.93	
Electric	16,678.59								16,678.59	
Refuse Removal	2,815.04								2,815.04	
Water-Sewer	129,908.43								129,908.43	
R&M - Ponds/Buck, Lake/Drainage	3,250.00								3,250.00	
Irrigation Repairs	18,114.20								18,114.20	
Amenity - Pool Maintenance	575.00								575.00	
General Liability Insurance	5,489.00								5,489.00	
Property & Casualty Insurance	16,791.00								16,791.00	
Auto Liability & Physical Damage	1,110.00								1,110.00	
Repair & Maintenance - Vehicles	2,195.89								2,195.89	
Repair & Maintenance - Equipment etc	12,822.20								12,822.20	
Pond Maintenance	10,800.00								10,800.00	
Landscaping Maintenance & Material	364,696.02								364,696.02	
Landscape Improvements	6,862.00								6,862.00	
Tree Trimming	3,805.00								3,805.00	
Miscellaneous / Contingency	20,388.19								20,388.19	
Parks & Facilities	54,597.10								54,597.10	
Garden Lot Expenses	601.04								601.04	
Invasive Plant Maintenance	1,167.50								1,167.50	
Mulch	77,600.00								77,600.00	
Annuals	7,000.00								7,000.00	
Streetlights	65,200.07								65,200.07	
Sidewalk Panel Repair & Replacements	11,119.00								11,119.00	
Collection Agent - 2014 Bond			$	18,783.25						18,783.25	
Principal Payments - 2014 Bond			20,000.00						20,000.00	
Interest Payments - 2014 Bond			171,281.25						171,281.25	
Collection Agent - 2015 Bond					$	8,101.72				8,101.72	
Principal Payments - 2015 Bond					135,000.00				135,000.00	
Interest Payments - 2015 bond					106,600.00				106,600.00	
Total Expenses	$ 1,170,269.69		$  210,064.50		$  249,701.72		$	-		$ 1,630,035.91	

Other Revenues (Expenses) & Gains (Losses)

Interest Income	$	47,930.12						$	47,930.12	
Interest Income			$	26,531.55				26,531.55	
Interest Income					$	13,383.36		13,383.36	
Total Other Revenues (Expenses) & Gains (Losses)	$	47,930.12		$	26,531.55		$	13,383.36		
$	-	$	87,845.03	

Change In Net Assets	
$ 1,238,646.59	
$	
762,676.47	
$	
215,276.54	
$	
-	
$ 2,216,599.60	

Net Assets At Beginning Of Year	
$ 1,738,196.19	
$ 1,416,020.57	
$	
830,643.36	
$	
-	
$ 3,984,860.12	

Net Assets At End Of Year

$ 2,976,842.78

$ 2,178,697.04

$ 1,045,919.90	$

-	$ 6,201,459.72

Harmony CDD
Budget to Actual
For the Month Ending 03/31/2026

YTD Actual	YTD Budget	YTD Variance	FY 2026
Adopted Budget

Percentage Spent

Revenues
On-Roll Assessments	$	2,452,881.81	$ 1,473,255.50	$	979,626.31	$  2,946,511.00	83.25%	
Assessment - Refund and Discounts	(93,505.65)	(58,930.00)	(34,575.65)	(117,860.00)	79.34%	
Facility Rental Revenue	800.00	-	800.00	-	0.00%	
Garden Lot	810.00	-	810.00	-	0.00%	
Net Revenues	$	2,360,986.16	$ 1,414,325.50	$	946,660.66	$  2,828,651.00	83.47%	

Expenditures

Administrative Expenses		
Supervisor Fees	$	4,200.00		$	7,000.00		$	(2,800.00)		$	14,000.00		30.00%	
FICA Expense	-		536.00		(536.00)		1,072.00		0.00%	
Trustee Services	6,691.05		5,000.00		1,691.05		10,000.00		66.91%	
Management	32,500.02		32,500.00		0.02		65,000.00		50.00%	
Engineering	28,057.50		37,500.00		(9,442.50)		75,000.00		37.41%	
Assessment Collection Cost	46,836.10		29,465.00		17,371.10		58,930.00		79.48%	
Disclosure Agent	2,200.00		1,100.00		1,100.00		2,200.00		100.00%	
Property Appraiser	1,530.61		500.00		1,030.61		1,000.00		153.06%	
District Counsel	27,492.07		37,500.00		(10,007.93)		75,000.00		36.66%	
Recording Secretary	-		1,000.00		(1,000.00)		2,000.00		0.00%	
Audit	4,400.00		2,500.00		1,900.00		5,000.00		88.00%	
Arbitrage Calculation	-		750.00		(750.00)		1,500.00		0.00%	
Postage & Shipping	329.74		500.00		(170.26)		1,000.00		32.97%	
Legal Advertising	609.22		600.00		9.22		1,200.00		50.77%	
Special Assessment Fees	-		4,550.00		(4,550.00)		9,100.00		0.00%	
Miscellaneous / Contingency	81.96		-		81.96		-		0.00%	
Meeting Room	1,400.00		2,500.00		(1,100.00)		5,000.00		28.00%	
Dues, Licenses, and Fees	175.00		87.50		87.50		175.00		100.00%	
Website Maintenance	2,700.00		-		2,700.00		-		0.00%	
Total Administrative Expenses	 $	159,203.27 		 $  163,588.50 		 $	(4,385.23)		 $	327,177.00 			48.66%	
Field Expenses										
Field Management	$	165,517.20		$  165,517.50		$	(0.30)		$	331,035.00		50.00%	
Total Field Expenses	 $	165,517.20 		 $  165,517.50 		 $	(0.30)		 $	331,035.00 			50.00%	
Security Expenses										
Security	$	4,270.42		$	15,000.00		$	(10,729.58)		$	30,000.00		14.23%	
Security - Wifi	1,542.93		3,000.00		(1,457.07)		6,000.00		25.72%	
Total Security Expenses	$	5,813.35		$	18,000.00		$	(12,186.65)		$	36,000.00		16.15%	

Utility Expenses										
Electric	$	16,678.59		$	21,500.00		$	(4,821.41)		$	43,000.00		38.79%	
Refuse Removal	2,815.04		2,000.00		815.04		4,000.00		70.38%	
Water-Sewer	129,908.43		112,500.00		17,408.43		225,000.00		57.74%	
Streetlights	65,200.07		80,000.00		(14,799.93)		160,000.00		40.75%	
Repair & Maintenance - Streetlights	-		5,000.00		(5,000.00)		10,000.00		0.00%	
Total Utility Expenses	$	214,602.13		$  221,000.00		$	(6,397.87)		$	442,000.00		48.55%	

Harmony CDD
Budget to Actual
For the Month Ending 03/31/2026

YTD Actual	YTD Budget	YTD Variance	FY 2026
Adopted Budget

Percentage Spent

Landscaping and Irrigation Expenses		
Landscaping Maintenance & Material	$	364,696.02		$  373,196.00		$	(8,499.98)		$	746,392.00		48.86%	
Landscaping Improvements	6,862.00		-		6,862.00			-		0.00%	
Tree Trimming	3,805.00		20,000.00		(16,195.00)			40,000.00		9.51%	
Parks & Facilities	54,597.10		27,500.00		27,097.10			55,000.00		99.27%	
Garden Lot Expenses	601.04		1,000.00		(398.96)			2,000.00		30.05%	
Invasive Plant Maintenance	1,167.50		25,000.00		(23,832.50)			50,000.00		2.34%	
Mulch	77,600.00		38,673.50		38,926.50			77,347.00		100.33%	
Annuals	7,000.00		7,000.00		-			14,000.00		50.00%	
Irrigation	18,114.20		15,000.00		3,114.20			30,000.00		60.38%	
Total Landscaping & Irrigation Expenses	$	534,442.86		$  266,184.75		$	27,073.36		$	1,014,739.00		52.67%	

General Expenses											
Pond Maintenance	$	10,800.00		$	-		$	10,800.00		$	-		0.00%	
R&M - Ponds/Buck, Lake/Drainage	3,250.00		25,000.00		(21,750.00)			50,000.00		6.50%	
Amenity - Pool Maintenance	575.00		30,000.00		(29,425.00)			60,000.00		0.96%	
Repair & Maintenance - Vehicles	2,195.89		7,500.00		(5,304.11)			15,000.00		14.64%	
Repair & Maintenance - Equipment etc	12,822.20		5,000.00		7,822.20			10,000.00		128.22%	
Roads & Alleyway	-		5,000.00		(5,000.00)			10,000.00		0.00%	
Sidewalk Panel Repair & Replacements	11,119.00		75,000.00		(63,881.00)			150,000.00		7.41%	
Operating Supplies - Fuel, Oil, etc.	1,719.60		4,000.00		(2,280.40)			8,000.00		21.50%	
Transfer to Reserve	280,000.00		140,000.00		140,000.00			280,000.00		100.00%	
Capital Outlay - Vehicles	-		7,500.00		(7,500.00)			15,000.00		0.00%	
Miscellaneous / Contingency	20,388.19		25,000.00		(4,611.81)			50,000.00		40.78%	
Total General Expenses	$	342,869.88		$  324,000.00		$	18,869.88		$	648,000.00		52.91%	

Insurance Expenses
General Liability Insurance	

$	5,489.00		

$	14,850.00		

$	(9,361.00)		

$	

29,700.00		

18.48%	
Public Officials' Liability Insurance	4,431.00		-		4,431.00			-		0.00%	
Property & Casualty Insurance	16,791.00		-		16,791.00			-		0.00%	
Auto Liability & Physical Damage	1,110.00		-		1,110.00			-		0.00%	
Total Insurance Expenses	$	27,821.00		$	14,850.00		$	12,971.00		$	29,700.00		93.67%	
											
Total Expenditures	$	1,450,269.69		$	-		$	35,944.19		$	2,828,651.00		51.27%	
Income (Loss) from Operations	$	910,716.47		$	-		$	910,716.47		$	-			

Other Income (Expense)											
Interest Income	$	47,930.12		$	-	$	47,930.12		$	-		
Total Other Income (Expense)	$	47,930.12		
$	-	$	47,930.12		$	-		
Net Income (Loss)	$	958,646.59		
$	-	$	958,646.59		$	-		

HARMONY SUPPORTING WORKSHEET

FY 2026 Harmony Net Assessment

Date	
Total assessment	O&M	2014 DS	2015 DS	Total without Interest		
2025.11.14	$	28,633.95  $	18,191.58  $	7,295.59  $	3,146.78	$	28,633.95		
2025.11.14	$	25,231.02  $	16,029.65  $	6,428.56  $	2,772.81	$	25,231.02		
2025.11.21	$	297,773.12  $	189,179.75  $	75,869.06  $	32,724.31	$	297,773.12		
2025.11.21	$	1,096.04  $	696.33  $	279.26  $	120.45	$	1,096.04		
2025.12.12	$	2,737.41  $	1,739.12  $	697.46  $	300.83	$	2,737.41		
2025.12.29	$	209,309.92  $	132,977.75  $	53,329.688  $	23,002.487	$	209,309.92		
2026.01.12	$	84,292.51  $	53,552.30  $	21,476.73  $	9,263.48	$	84,292.51		
2026.01.12	$	10,257.48  $	6,516.73  $	2,613.48  $	1,127.26	$	10,257.48		
2026.01.30	$	2,514.76  $	1,597.66  $	640.73  $	276.36	$	2,514.76	Interest	
2026.02.09	$	47,826.43  $	30,384.85  $	12,185.61  $	5,255.97	$	47,826.43		
2026.02.09	$	3,398.24  $	2,158.95  $	865.83  $	373.46	$	3,398.24		
2026.03.10	$	30,670.77  $	19,485.60  $	7,814.55  $	3,370.62	$	30,670.77		
total collected	$	3,642,504.07  $	2,312,540.05  $	927,426.15  $	400,023.11	$ 3,639,989.31		
								
Receivable		$	457,180.95  $	183,348.85  $	79,083.15	$	719,612.95		

Harmony CDD

	2014 Revenue Trust Account Inflow and Outflows	

Date		Revenue Account

Interest Income

Transfer In		On Roll Revenue

Transfer Out *	Balance

10/1/2025	$ 781,932.04	$ 2,640.17	$ 2,120.78	$	-	$	-	$ 786,692.99	
11/1/2025	786,692.99	2,658.91	-	-	(169,153.80)	620,198.10	
12/1/2025	620,198.10	1,943.49	1,880.39	881,772.47		1,505,794.45	
1/1/2026	1,505,794.45	3,316.65	1,851.14	24,787.68		1,535,749.92	
2/1/2026	1,535,749.92	4,532.81	1,809.74	640.76		1,542,733.23	
3/1/2026	1,542,733.23	4,135.94	1,634.30			1,548,503.47	
4/1/2026						-	
5/1/2026						-	
6/1/2026						-	
7/1/2026						-	
8/1/2026						-	
9/1/2026							

* Amount transferred out to make November 2025 bond payment

	2015 Revenue Trust Account Inflow and Outflows	

Date		Revenue Account

Interest Income

Transfer In		On Roll Revenue

Transfer Out *	Balance

10/1/2025	$ 348,712.65	$ 1,172.96	$ 1,488.12	$	-	$	-	$ 351,373.73	
11/1/2025	351,373.73	1,187.53	-	-	(104,924.21)	247,637.05	
12/1/2025	247,637.05	783.57	1,177.60	380,331.50		629,929.72	
1/1/2026	629,929.72	1,371.11	1,134.45	10,691.57		643,126.85	
2/1/2026	643,126.85	1,897.74	1,466.90	276.34		646,767.83	
3/1/2026	646,767.83	1,733.79	1,036.34			649,537.96	
4/1/2026						-	
5/1/2026						-	
6/1/2026						-	
7/1/2026						-	
8/1/2026						-	
9/1/2026							

* Amount transferred out to make November 2025 bond payment

HARMONY CDD UTILITY TRACKER

Utility Company	Account #	Meter #	Service Address	Oct-25	Nov-25	Dec-25	Jan-26	Feb-26	Mar-26	
OUC	9899239921	5CR94075/5CM11458	6917 BEAR GRASS RD	$	24.91	$	25.05	$	24.79	$	24.91	$	24.91	$	24.91	
OUC	9899239921	5CR94331/5CM11507	3300 BLOCK EVEN SCHOOL HOUSE RD	$	24.91	$	25.05	$	24.79	$	25.05	$	24.91	$	24.79	
OUC	9899239921	5CM10666	6900 BLOCK ODD FIVE OAKS DR	$	24.27	$	24.27	$	24.40	$	24.27	$	24.40	$	24.27	
OUC	9899239921	5CR94088/5CM11509	3200 BLOCK ODD SCHOOL HOUSE RD	$	24.91	$	25.05	$	24.91	$	24.91	$	25.05	$	24.91	
OUC	9899239921	5CR96198/5CM11270	3319 BRACKEN FERN DR	$	25.30	$	25.56	$	25.56	$	25.81	$	25.81	$	25.56	
OUC	9899239921	5CR94288/5CM11269	3338 BRACKEN FERN DR	$	24.27	$	24.27	$	24.27	$	24.27	$	24.27	$	24.27	
OUC	9899239921	5CR95104/5CM11268	7014 BUTTON BUSH LP	$	25.30	$	25.56	$	25.30	$	25.56	$	25.44	$	25.44	
OUC	9899239921	5CR94329/5CM11460	7034 BUTTON BUSH LP	$	24.66	$	24.66	$	24.66	$	24.66	$	24.66	$	24.52	
OUC	9899239921	5CR98446/5CM11267	3340 CAT BRIER TRL PETPK	$	24.91	$	25.05	$	24.91	$	25.05	$	24.91	$	25.05	
OUC	9899239921	6CD24560	34001 FEATHERGRASS CT	$	25.30	$	25.44	$	25.30	$	25.30	$	25.30	$	24.27	
OUC	9899239921	1ZR15702	7255 FIVE OAKS DRIVE SWIM	$  1,661.54	$  1,612.99	$	521.15	$  2,164.85	$  2,432.31	$  1,696.78	
OUC	9899239921	5XD08429	7350 FIVE OAKS DR(new meter 08/20/19)	$	54.30	$	86.06	$	60.77	$	62.23	$	64.74	$	107.23	
OUC	9899239921	5ZR21669	7600 FIVE OAKS DR IRG	$	33.06	$	34.35	$	32.67	$	33.70	$	33.96	$	32.67	
OUC	9899239921	6CD46493	75501 Five Oaks Dr	$	24.27	$	24.40	$	24.27	$	24.40	$	24.27	$	24.40	
OUC	9899239921	5CR88761/5CM11415	7124 HARMONY SQ DRIVE S POOL	$	470.99	$	510.28	$	419.29	$	140.21	$	570.64	$	249.57	
OUC	9899239921	5CD97805	6900 E IRLO BRONSON MEMORIAL HWY ODD	$	24.40	$	33.84	$	68.60	$	60.58	$	35.00	$	32.92	
OUC	9899239921	5ZR21255	7000 E. IRLO BRONSON MEM. HWY UPL	$	55.41	$	59.68	$	54.38	$	57.88	$	58.91	$	54.38	
OUC	9899239921	5CM11116	7252 E. IRLO BRONSON MEM. HWY PK	$	24.91	$	25.05	$	24.79	$	24.91	$	25.05	$	24.79	
OUC	9899239921	5CD97826	7255 E. IRLO BRONSON MEM. HWY ENTL	$	94.84	$	105.05	$	79.72	$	71.32	$	70.68	$	63.05	
OUC	9899239921	5CM11118	7255 E. IRLO BRONSON MEM. HWY TCTR	$	26.07	$	27.24	$	26.59	$	31.90	$	27.63	$	25.81	
OUC	9899239921	5CR95090	3300 POND PINE RD	$	24.27	$	24.27	$	24.27	$	24.27	$	24.27	$	24.27	
OUC	9899239921	5CR98422/5CM11508	3306 PRIMROSE WILLOW DR	$	24.40	$	24.27	$	24.40	$	24.40	$	24.40	$	24.27	
OUC	9899239921	5CR97294/5CM11459	3317 PRIMROSE WILLOW DR	$	25.56	$	26.07	$	26.20	$	26.59	$	26.59	$	26.33	
OUC	9899239921	5CR94090/5CM11456	3300 SCHOOL HOUSE RD E1	$	213.76	$	176.92	$	27.11	$	197.22	$	245.17	$	220.74	
OUC	9899239921	5CR94089/5CM11457	3300 SCHOOL HOUSE RD E2	$	30.60	$	30.99	$	29.83	$	30.99	$	31.90	$	90.83	
OUC	9899239921	5CR94091/5CM11455	3300 SCHOOL HOUSE RD E3	$	39.13	$	43.14	$	39.52	$	39.38	$	47.92	$	50.89	
OUC	9899239921	MAINTENANCE	Neighborhood 01/0 CRISPIN CIR	$	293.13	$	307.56	$	289.52	$	305.84	$	309.45	$	295.02	
OUC	9899239921	MAINTENANCE	Neighborhood J/0 CRISPIN CIR	$	491.87	$	516.79	$	485.64	$	513.83	$	520.07	$	495.14	
OUC	9899239921	MAINTENANCE	Neighborhood l/0 CRISPIN CIR	$	719.50	$	754.91	$	710.64	$	750.70	$	759.56	$	724.14	
OUC	9899239921	MAINTENANCE	Neighborhood H2/0 CRISPIN CIR	$	255.91	$	269.95	$	252.41	$	267.42	$	270.94	$	256.91	
OUC	9899239921	MAINTENANCE	Harmony Track K/0 OXBOW CT	$	500.48	$	514.87	$	496.88	$	519.77	$	523.37	$	508.97	
OUC	9899239921	MAINTENANCE	North Lakes of Harmony/0 FIVE OAKS DR	$	133.70	$	136.27	$	133.08	$	138.42	$	139.04	$	136.51	
OUC	9899239921	MAINTENANCE	Phase 2 Roadway/7255 E IRLO BRONSON MEMORIAL HWY VL	$	573.25	$	597.93	$	567.08	$	597.14	$	603.31	$	578.63	
OUC	9899239921	MAINTENANCE	Phase D1/7255 E IRLO BRONSON MEMORIAL HWY VL	$	208.45	$	217.42	$	206.21	$	217.14	$	219.39	$	210.41	
OUC	9899239921	MAINTENANCE	Neighborhood G/7255 E IRLO BRONSON MEMORIAL HWY VL	$	938.05	$	978.43	$	927.95	$	977.14	$	987.23	$	946.85	
OUC	9899239921	MAINTENANCE	Neighborhood H1/7255 E IRLO BRONSON MEMORIAL HWY VL	$	386.74	$	402.89	$	382.71	$	403.10	$	407.13	$	390.99	
OUC	9899239921	MAINTENANCE	Phase A-1/7255 E IRLO BRONSON MEMORIAL HWY VL	$	646.21	$	674.02	$	639.25	$	673.14	$	680.09	$	652.27	
OUC	9899239921	MAINTENANCE	Town Center/7255 E IRLO BRONSON MEMORIAL HWY VL	$	364.79	$	380.50	$	360.87	$	380.00	$	383.93	$	368.22	
OUC	9899239921	MAINTENANCE	Phase 3 Roadway/7255 E IRLO BRONSON MEMORIAL HWY VL	$	865.09	$	902.33	$	855.77	$	901.14	$	910.45	$	873.20	
OUC	9899239921	MAINTENANCE	Original 243/7255 E IRLO BRONSON MEMORIAL HWY VL	$  2,532.73	$  2,641.75	$  2,505.48	$  2,638.27	$  2,665.53	$  2,556.51	
OUC	9899239921	MAINTENANCE	Neighborhood D2 & E/7255 E IRLO BRONSON MEMORIAL HWY VL	$	792.12	$	826.23	$	783.60	$	825.14	$	833.67	$	799.56	
OUC	9899239921	MAINTENANCE	Phase C2/7255 E IRLO BRONSON MEMORIAL HWY VL	$	657.18	$	691.48	$	648.65	$	686.30	$	694.87	$	660.62	
OUC	9899239921	MAINTENANCE	Neighborhood F/0 SCHOOLHOUSE RD	$	261.93	$	272.06	$	259.40	$	272.50	$	275.02	$	264.90	
		001-053-1000-43-01	Subtotal METERS	$  3,076.25	$  3,094.56	$  1,732.45	$  3,264.62	$  3,993.10	$  2,996.92	
		001-054-1000-43-02	Subtotal MAINTENANCE	$ 10,621.13	$ 11,085.39	$ 10,505.14	$ 11,066.99	$ 11,183.05	$ 10,718.85	
			TOTAL OUC	$ 13,697.38	$ 14,179.95	$ 12,237.59	$ 14,331.61	$ 15,176.15	$ 13,715.77	

HARMONY CDD UTILITY TRACKER

Utility Company	Account #	Meter #	Service Address	Oct-25	Nov-25	Dec-25	Jan-26	Feb-26	Mar-26	
Spectrum	8337 10 022 1997500	N/A	7255 FIVE OAKS DR	$	133.98	$	(3.98)	$	126.02	$	130.00	$	130.00	$	130.00	
Spectrum	8337 10 022 1997518	N/A	7124 HARMONY SQUARE DR S	$	120.00	$	120.00	$	120.00	$	120.00	$	120.00	$	120.00	
			TOTAL SPECTRUM	$	253.98	$	116.02	$	246.02	$	250.00	$	250.00	$	250.00	
Toho Water	001525420-000774910	14035860	0 BRACKEN FERN DRIVE PARK	$	82.14	$	129.68	93.97	$	118.26	$	47.43	$	76.07	
Toho Water	001525420-000774920	15006579	0 BUTTON BUSH LOOP PARKB	$	6.47	$	13.36	16.94	$	16.94	$	13.36	$	13.30	
Toho Water	001525420-000774940	51991853	7036 BUTTON BUSH LOOP PARKS	$	108.32	$	203.91	1877.88	$	820.08	$	278.28	$	152.52	
Toho Water	001525420-000774950	51858298	0 POND PINE ROAD PARK	$	0.30	$	72.79	$	86.81	$	93.97	$	43.85	$	11.63	
Toho Water	001525420-000774960	14035850	0 ALLEY NEIGHBORHOOD PARKC	$	53.97	$	163.94	$	163.94	$	83.23	$	47.43	$	72.49	
Toho Water	001525420-000774980	21046920	0 PRIMROSE WILLOW DRIVE PARK	$	87.77	$	112.55	$	90.39	$	118.26	$	93.97	$	93.97	
Toho Water	001525420-000774990	52059774	7014 BUTTON BUSH LOOP PARK	$	108.32	$	238.17	$	169.65	$	221.04	$	203.91	$	175.36	
Toho Water	001525420-000775000	18006894 / 19001817	0 CATBRIER & BRACKEN FERN DRIVE PARK	$	393.92	$	725.64	$	505.08	$	110.97	$	911.80	$  2,584.22	
Toho Water	001525420-000784380	62723517	0 FIVE OAKS DRIVE RM	$  2,766.55	$  3,428.15	$  2,903.55	$  3,393.75	$  1,529.30	$  2,860.55	
Toho Water	001525420-000784390	60910380	0 SCHOOLHOUSE ROAD LSH02	$	284.53	$	744.45	$	758.77	$	783.83	$	984.31	$	912.71	
Toho Water	001525420-000784410	62751435	0 CAT BRIER TRAIL PARK	$  4,327.74	$  1,661.39	$  2,630.50	$  3,835.31	$  2,179.41	$  1,761.63	
Toho Water	001525420-000784420	71971009	0 HARMONY SQUARE DRIVE W	$	923.80	$  1,229.26	$  1,212.13	$  1,521.59	$	960.89	$  1,581.79	
Toho Water	001525420-000784430	62751434	0 HARMONY SQUARE DRIVE W	$	419.45	$	490.73	$	369.01	$	300.99	$	261.61	$	458.51	
Toho Water	001525420-000784440	19420047	0 HARMONY SQUARE DRIVE W	$	369.37	$	505.05	$	580.23	$	866.63	$	93.35	$	766.39	
Toho Water	001525420-000785210	71947550	0 FIVE OAKS DRIVE RM	$	225.06	$	957.71	$  1,431.64	$  2,014.06	$	461.63	$  1,511.58	
Toho Water	001525420-000790300	17006879	7255 FIVE OAKS DRIVE CABAN	$	85.61	$	135.31	$	70.33	$	70.33	$	91.99	$	81.16	
Toho Water	001525420-000790660	19001670	7255 FIVE OAKS DRIVE POOL	$	102.33	$	47.59	$	45.10	$	70.00	$	62.53	$	52.57	
Toho Water	001525420-000790670	21017675	7255 FIVE OAKS DRIVE SHOWR	$	3.70	$	12.73	$	10.24	$	7.75	$	10.24	$	12.73	
Toho Water	001525420-000790680	52168456	7255 FIVE OAKS DRIVE RECLM	$	168.08	$	372.88	$	355.68	$	441.68	$	673.88	$  2,041.28	
Toho Water	001525420-000812210	63309511	3300 SCHOOLHOUSE ROAD RM	$  1,084.69	$  1,333.12	$	824.93	$  1,190.37	$	364.56	$	31.62	
Toho Water	001525420-000819280	19001667	3300 SCHOOLHOUSE ROAD PARK	$	267.05	$	167.80	$	178.63	$	438.55	$	254.44	$	254.44	
Toho Water	001525420-000846710	79251773	0 HARMONY SQ DR & 192	$	27.57	$	28.49	$	31.62	$	31.62	$	31.62	$	31.62	
Toho Water	001525420-000855740	68934780	O SCHOOLHOUSE & CUPSEED ROAD	$  2,148.21	$  1,301.78	$	31.62	$	768.58	$	897.58	$	35.20	
Toho Water	001525420-000903760	65150354	6900 E IRLO BRONSON MEM HWY	$  1,742.81	$  1,886.06	$  1,742.86	$  1,964.82	$  1,825.20	$  1,775.08	
Toho Water	001525420-000933910	60720859	6900 FIVE OAKS DRIVE RM	$	713.04	$  1,301.76	$	896.35	$  1,364.57	$	421.84	$	31.62	
Toho Water	001525420-000933920	18001587	3300 SCHOOLHOUSE ROAD RCLM BLK	$  1,184.29	$  1,281.73	$  1,081.88	$  1,213.21	$	407.52	$	31.62	
Toho Water	001525420-000944380	18010172 / 72940814	7124 S HARMONY SQUARE DRIVE POOLCBNA	$	502.70	$	-	$	-	$	-	$	-	$	-	
Toho Water	001525420-000948250	61099658	7300 FIVE OAKS DRIVE RCLM	$  1,313.74	$  1,366.42	$  1,994.52	$  4,967.18	$  1,897.45	$  2,394.22	
Toho Water	001525420-000948380	21008656	7500 FIVE OAKS DRIVE RCLM	$  6,122.42	$  6,021.10	$	71.00	$	96.06	$	96.06	$  2,151.10	
Toho Water	001525420-001125108	18006897	3200 SCHOOLHOUSE ROAD RM EVN BLK	$	27.57	$	74.58	$	35.20	$	35.20	$	35.20	$	35.20	
Toho Water	001525420-001262780	21008654	6900 E IRLO BRONSON MEM HWY BLKODD	$	27.57	$  1,904.84	$	378.88	$	754.78	$	171.24	$	493.44	
Toho Water	001525420-033035419	79643233	7500 A EVEN FIVE OAKS DRIVE	$	-	$	-	$	565.04	$	192.72	$	(270.42)	$	115.62	
Toho Water	001525420-033058389	16006524	3400 EVEN FEATHER GRASS COURT	$	27.57	$	92.48	$	207.04	$	214.20	$	203.46	$	192.72	
Toho Water	001525420-033141279	18006898	3100 SONGBIRD CIRCLE ODD BLOCK	$	27.57	$  1,230.62	$  1,841.22	$  1,901.42	$  1,634.82	$  1,437.02	
			TOTAL TOHO WATER	$ 25,734.23	$ 29,236.07	$ 23,252.63	$ 30,021.95	$ 16,919.74	$ 24,230.98	
Waste Connections	6460-126957	N/A	7350 FIVE OAKS DR	$	426.54	$	51.16	$	426.54	$	477.70	$	477.70	$	477.70	
			TOTAL WASTE CONNECTIONS	$	426.54	$	51.16	$	426.54	$	477.70	$	477.70	$	477.70	
Updated by MM:	4/9/2026 9:46 AM									

Harmony Community Development District

Proposals from ULS

ULS Work Authorizations	
Agenda #	Work Auth #	Description	Amount	
1	226371	Flower Rotation	$3,500.00	
2	226378	Tree Removal (2) Replacement (1)	$3,047.52	
3	226398	Turf Repairs on Five Oaks Dr Across
From New Town Homes	$2,700.00	
4	226424	Dead Pine Tree Removal	$1,200.00	
	Total:		$10,447.52	

ADDITIONAL SERVICES ORDER NO. 226371 LANDSCAPE & IRRIGATION MAINTENANCE SERVICES

THIS ADDITIONAL SERVICES ORDER (the “ASO”), dated April 16, 2026, authorizes additional work in accordance with the requirements established by that certain Landscape & Irrigation Maintenance Services Agreement, dated December 22, 2022, as assigned to Benchmark Landscaping, LLC, which is fully acquired by Contractor, on January 30, 2023 (the “Agreement”), by and between:
HARMONY COMMUNITY DEVELOPMENT DISTRICT, a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, with a mailing address of 3501 Quadrangle Boulevard., Suite 270, Orlando, Florida 32817 (the “District”); and
FLORIDA ULS OPERATING, LLC, (d/b/a “United Land Services”) Delaware limited liability company, whose address for purposes of this ASO is 12276 San Jose Boulevard, Suite 747, Jacksonville, Florida 32223-8617 (“Contractor”).
SECTION 1.  SCOPE OF SERVICES. Pursuant to Section 7.c of the Agreement, in addition to the Work described in the Agreement and any Exhibits, Amendments and ASOs thereto, Contractor shall provide services, as set forth in Contractor’s Proposal No. 226371, dated April 16, 2026, and attached hereto as Exhibit A, all in accordance with the terms of the Agreement (the “Additional Services”). Contractor may make changes to the scope of Additional Services without further written authorization from the District to the extent that such changes are communicated to Contractor by the District’s representative and do not increase the price of the Additional Services.
SECTION 2. COMPENSATION. It is understood and agreed that the compensation for the Additional Services under this ASO shall be in an amount not to exceed Three Thousand Five Hundred Dollars and Zero Cents ($3,500.00) and shall be remitted in the manner set forth in the Agreement. The total compensation for the Additional Services shall not exceed the actual services and/or work rendered under this ASO. It is understood and agreed upon that the compensation for the completion of the Additional Services is based upon all materials and labor required to perform such services.

Section 3. Final Agreement. This ASO, together with the Agreement, any Exhibits, Amendments and ASOs thereto, represents the entire understanding between the District and the Contractor with regard to the Additional Services and supersedes any previously executed proposal or agreement related to the provision of such services.

Section 4. Acceptance. Acceptance of this ASO will authorize the Contractor to complete the Additional Services as outlined herein and is indicated by the signature of the authorized representative of the District and the Contractor in the spaces provided below. Contractor shall commence the aforesaid Additional Services as provided herein and shall perform the same in accordance with the terms and conditions of the Agreement, which, except to the extent expressly altered or changed in this ASO, remain in full force and effect.
[Signatures on next page]

In witness whereof, the parties hereto have caused this ASO to be executed the day and year first above written.

ATTEST:	HARMONY COMMUNITY
DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson/Vice Chair, Board of Supervisors

WITNESS:	FLORIDA ULS OPERATING, LLC, a
Delaware limited liability company

Name: 	 	By:	  Address: 		Its:	

Exhibit A:	Scope of Additional Services

	Proposal #226371	
Date: 4/16/2026 PO #

Customer:

Nicholas Lomasney

Harmony CDD
3500 Harmony Sq Dr W Harmony, 34773

Property:

PFM Group Consulting

	Flower Rotation	

This proposal is for the installation of flowers in all annual beds, details are as follows

Default Group				$3,500.00	

Items
Property Improvements	
Quantity	
Unit	
Price/Unit	
Price
$3,500.00	
Annuals Installed	1.00	ea	$3,500.00	$3,500.00	
PROJECT TOTAL:	$3,500.00

	Terms & Conditions	

Specifications: The Contractor shall recognize and perform in accordance with written terms, written specifications and drawings only, contained or referred to herein. All materials shall conform to bid specifications.

Work Force: Contractor shall designate a qualified representative with experience in landscape maintenance/construction upgrades. The workforce shall always be presentable. All employees shall be competent and qualified, and authorized to work in the U.S.

License and Permits: Contractor will comply with all license and permit requirements of the City, State and Federal Governments, as well as all other requirements of law.

Taxes: Contractor agrees to pay all applicable taxes, including sales tax where applicable on material supplied.

Insurance: Contractor agrees to provide General Liability Insurance, Automotive Liability Insurance, Worker´s Compensation Insurance, and any other insurance required by law or Client/Owner, as specified in writing prior to commencement of work. If not specified, contractor will furnish insurance with $1,000,000 limit of liability.

Liability: Contractor shall indemnify the Client/Owner and its agents and employees from liabilities which arise out of the Contractor’s work. It is understood and agreed that the Contractor is not liable whatsoever for any damages that are caused by the sole negligence or willful misconduct of the Client/Owner or an indemnified party. Contractor shall not be liable for any damage that occurs from acts of God. Acts of God are defined as those caused by windstorm, hail, fire, flood, earthquake, hurricane and freezing, etc. Under these circumstances, Contractor shall have the right to renegotiate the terms and prices of this agreement within thirty (30) days. Any illegal trespass, claims and/or damage resulting from work requested that is not on property owned by Client/Owner or not under Client/Owner management and control shall be the sole responsibility of Client/Owner.

Subcontractors: Contractor reserves the right to hire qualified subcontractors.

Additional Services: Any additional work not shown in the above specifications involving extra costs will be executed only upon signed written

orders and will become an extra charge over and above the estimate.

Access to Jobsite: Client/Owner shall provide all utilities to perform the work. Client/Owner shall furnish access to all parts of jobsite where Contractor is to perform work as required by the Contract or other functions related thereto, during normal business hours and other reasonable periods of time. Contractor will perform the work as reasonably practical after the owner makes the site available for performance of the work.

Invoicing: Client/Owner shall make payment to Contractor within thirty (30) days upon receipt of invoice.

Termination: This Work Order may be terminated by the Client/Owner with or without cause, upon seven (7) workdays advance written notice. Client/Owner will be required to pay for all materials purchased and work completed to the date of termination and reasonable charges incurred in demobilizing.

Assignment: The Client/Owner and the Contractor, respectively, bind themselves, their partners, successors, assignees and legal representatives to the other party with respect to all covenants of this Contract. In the event of sale or transfer of Client/Owner’s interest in its business and/or the property, which is the subject of this agreement, Client/Owner must first obtain the written consent of Contractor for the assignment of any interest in this agreement to be effective.

Warranty: Contractor will warranty plant material and workmanship for a period of one (1) year from date of installation provided Contractor is also responsible for the ongoing maintenance contract at the project location. If Contractor is not responsible for ongoing maintenance, warranty is thirty (30) days from completion. Contractor will not be responsible for warranty in the event of; Acts of God, Vandalism,

water restrictions, termination of ongoing maintenance contract, damage from wildlife etc. Stated warranties are only effective upon customer’s payment in full of total contract price, including any change-orders.

Design Services: Any design services or revision of designs done by Contractor will remain the property of Contractor. These ideas, designs, and plans are not to be used, reproduced, altered, or transferred in any matter whatsoever without the express written consent of Contractor.

Disclaimer: This proposal was estimated and priced based upon a site visit and visual inspection from ground level using ordinary means, at or about the time this proposal was prepared. The price quoted in this proposal for the work described, is the result of that ground level visual inspection and therefore our company will not be liable for any additional costs or damages for additional work not described herein, or liable for any incidents/accidents resulting from conditions, that were not ascertainable by said ground level visual inspection by ordinary means at the time said inspection was performed. We cannot be held responsible for unknown or otherwise hidden defects. Any corrective work proposed herein cannot guarantee exact results.

Contractor is authorized to perform the work stated on the face of this Contract. Payment will be 100% due at time of billing. If payment has not been received by Contractor, within fifteen (30) days after billing, Contractor, shall be entitled to all costs of collection, including reasonable attorney’s fees and it shall be relieved of any obligation to continue performance under this or any other Contract with Client/Owner. Interest at a per annum rate of 1% per month, or the highest rate permitted by law, will be charged on unpaid balance forty five (45) days after billing.

By	By
Nicholas Lomasney

Date

4/16/2026

Date

	
United Land Services	Harmony CDD

ADDITIONAL SERVICES ORDER NO. 226378 LANDSCAPE & IRRIGATION MAINTENANCE SERVICES

THIS ADDITIONAL SERVICES ORDER (the “ASO”), dated April 16, 2026, authorizes additional work in accordance with the requirements established by that certain Landscape & Irrigation Maintenance Services Agreement, dated December 22, 2022, as assigned to Benchmark Landscaping, LLC, which is fully acquired by Contractor, on January 30, 2023 (the “Agreement”), by and between:
HARMONY COMMUNITY DEVELOPMENT DISTRICT, a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, with a mailing address of 3501 Quadrangle Boulevard., Suite 270, Orlando, Florida 32817 (the “District”); and
FLORIDA ULS OPERATING, LLC, (d/b/a “United Land Services”) Delaware limited liability company, whose address for purposes of this ASO is 12276 San Jose Boulevard, Suite 747, Jacksonville, Florida 32223-8617 (“Contractor”).
SECTION 1.  SCOPE OF SERVICES. Pursuant to Section 7.c of the Agreement, in addition to the Work described in the Agreement and any Exhibits, Amendments and ASOs thereto, Contractor shall provide services, as set forth in Contractor’s Proposal No. 226378, dated April 16, 2026, and attached hereto as Exhibit A, all in accordance with the terms of the Agreement (the “Additional Services”). Contractor may make changes to the scope of Additional Services without further written authorization from the District to the extent that such changes are communicated to Contractor by the District’s representative and do not increase the price of the Additional Services.
SECTION 2. COMPENSATION. It is understood and agreed that the compensation for the Additional Services under this ASO shall be in an amount not to exceed Three Thousand Forty Seven Dollars and Fifty Two Cents ($3,047.52) and shall be remitted in the manner set forth in the Agreement. The total compensation for the Additional Services shall not exceed the actual services and/or work rendered under this ASO. It is understood and agreed upon that the compensation for the completion of the Additional Services is based upon all materials and labor required to perform such services.

Section 3. Final Agreement. This ASO, together with the Agreement, any Exhibits, Amendments and ASOs thereto, represents the entire understanding between the District and the Contractor with regard to the Additional Services and supersedes any previously executed proposal or agreement related to the provision of such services.

Section 4. Acceptance. Acceptance of this ASO will authorize the Contractor to complete the Additional Services as outlined herein and is indicated by the signature of the authorized representative of the District and the Contractor in the spaces provided below. Contractor shall commence the aforesaid Additional Services as provided herein and shall perform the same in accordance with the terms and conditions of the Agreement, which, except to the extent expressly altered or changed in this ASO, remain in full force and effect.
[Signatures on next page]

In witness whereof, the parties hereto have caused this ASO to be executed the day and year first above written.

ATTEST:	HARMONY COMMUNITY
DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson/Vice Chair, Board of Supervisors

WITNESS:	FLORIDA ULS OPERATING, LLC, a
Delaware limited liability company

Name: 	 	By:	  Address: 		Its:	

Exhibit A:	Scope of Additional Services

	Proposal #226378	
Date: 4/16/2026 PO #

Customer:

Nicholas Lomasney

Harmony CDD
3500 Harmony Sq Dr W Harmony, 34773

Property:

PFM Group Consulting

	Tree removal (2) Replacement (1)	

This proposal is for the removal of (2) trees located at 7128 Indiangrass rd. this also includes adding (1) 45 gallon live oak tree in the middle of the verge, details are as follows

Default Group				$3,047.52	

Items	
Quantity	
Unit	
Price/Unit	
Price	
Property Improvements				$2,906.42	
Tree removal/ Stump grinding	2.00	ea	$1,125.00	$2,250.00	
Live Oak (45 gallon) Installed	1.00	45 gal	$656.42	$656.42	
Irrigation Repair				$141.10	
Labor - GCS Irrigation	2.00	Hr	$65.00	$130.00	
Bubbler	1.00	ea	$3.30	$3.30	
PVC Pipe 1-1/4"	10.00	Ft	$0.78	$7.80	
PROJECT TOTAL:	$3,047.52

	Terms & Conditions	

Specifications: The Contractor shall recognize and perform in accordance with written terms, written specifications and drawings only,

contained or referred to herein. All materials shall conform to bid specifications.

Work Force: Contractor shall designate a qualified representative with experience in landscape maintenance/construction upgrades. The workforce shall always be presentable. All employees shall be competent and qualified, and authorized to work in the U.S.

License and Permits: Contractor will comply with all license and permit requirements of the City, State and Federal Governments, as well as all other requirements of law.

Taxes: Contractor agrees to pay all applicable taxes, including sales tax where applicable on material supplied.

Insurance: Contractor agrees to provide General Liability Insurance, Automotive Liability Insurance, Worker´s Compensation Insurance, and any other insurance required by law or Client/Owner, as specified in writing prior to commencement of work. If not specified, contractor will furnish insurance with $1,000,000 limit of liability.

Liability: Contractor shall indemnify the Client/Owner and its agents and employees from liabilities which arise out of the Contractor’s work. It is understood and agreed that the Contractor is not liable whatsoever for any damages that are caused by the sole negligence or willful misconduct of the Client/Owner or an indemnified party. Contractor shall not be liable for any damage that occurs from acts of God. Acts of God are defined as those caused by windstorm, hail, fire, flood, earthquake, hurricane and freezing, etc. Under these circumstances, Contractor shall have the right to renegotiate the terms and prices of this agreement within thirty (30) days. Any illegal trespass, claims and/or damage resulting from work requested that is not on property owned by Client/Owner or not under Client/Owner management and control shall be the sole responsibility of Client/Owner.

Subcontractors: Contractor reserves the right to hire qualified subcontractors.

Additional Services: Any additional work not shown in the above specifications involving extra costs will be executed only upon signed written orders and will become an extra charge over and above the estimate.

Access to Jobsite: Client/Owner shall provide all utilities to perform the work. Client/Owner shall furnish access to all parts of jobsite where Contractor is to perform work as required by the Contract or other functions related thereto, during normal business hours and other reasonable periods of time. Contractor will perform the work as reasonably practical after the owner makes the site available for performance of the work.

Invoicing: Client/Owner shall make payment to Contractor within thirty (30) days upon receipt of invoice.

Termination: This Work Order may be terminated by the Client/Owner with or without cause, upon seven (7) workdays advance written notice. Client/Owner will be required to pay for all materials purchased and work completed to the date of termination and reasonable charges incurred in demobilizing.

Assignment: The Client/Owner and the Contractor, respectively, bind themselves, their partners, successors, assignees and legal representatives to the other party with respect to all covenants of this Contract. In the event of sale or transfer of Client/Owner’s interest in its business and/or the property, which is the subject of this agreement, Client/Owner must first obtain the written consent of Contractor for the assignment of any interest in this agreement to be effective.

Warranty: Contractor will warranty plant material and workmanship for a period of one (1) year from date of installation provided Contractor is also responsible for the ongoing maintenance contract at the project location. If Contractor is not responsible for ongoing maintenance, warranty is thirty (30) days from completion. Contractor will not be responsible for warranty in the event of; Acts of God, Vandalism,

water restrictions, termination of ongoing maintenance contract, damage from wildlife etc. Stated warranties are only effective upon customer’s payment in full of total contract price, including any change-orders.

Design Services: Any design services or revision of designs done by Contractor will remain the property of Contractor. These ideas, designs, and plans are not to be used, reproduced, altered, or transferred in any matter whatsoever without the express written consent of Contractor.

Disclaimer: This proposal was estimated and priced based upon a site visit and visual inspection from ground level using ordinary means, at or about the time this proposal was prepared. The price quoted in this proposal for the work described, is the result of that ground level visual inspection and therefore our company will not be liable for any additional costs or damages for additional work not described herein, or liable for any incidents/accidents resulting from conditions, that were not ascertainable by said ground level visual inspection by ordinary means at the time said inspection was performed. We cannot be held responsible for unknown or otherwise hidden defects. Any corrective work proposed herein cannot guarantee exact results.

Contractor is authorized to perform the work stated on the face of this Contract. Payment will be 100% due at time of billing. If payment has not been received by Contractor, within fifteen (30) days after billing, Contractor, shall be entitled to all costs of collection, including reasonable attorney’s fees and it shall be relieved of any obligation to continue performance under this or any other Contract with Client/Owner. Interest at a per annum rate of 1% per month, or the highest rate permitted by law, will be charged on unpaid balance forty five (45) days after billing.

By	By

Date

Nicholas Lomasney
4/16/2026

Date

	
United Land Services	Harmony CDD

ADDITIONAL SERVICES ORDER NO. 226398 LANDSCAPE & IRRIGATION MAINTENANCE SERVICES

THIS ADDITIONAL SERVICES ORDER (the “ASO”), dated April 16, 2026, authorizes additional work in accordance with the requirements established by that certain Landscape & Irrigation Maintenance Services Agreement, dated December 22, 2022, as assigned to Benchmark Landscaping, LLC, which is fully acquired by Contractor, on January 30, 2023 (the “Agreement”), by and between:
HARMONY COMMUNITY DEVELOPMENT DISTRICT, a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, with a mailing address of 3501 Quadrangle Boulevard., Suite 270, Orlando, Florida 32817 (the “District”); and
FLORIDA ULS OPERATING, LLC, (d/b/a “United Land Services”) Delaware limited liability company, whose address for purposes of this ASO is 12276 San Jose Boulevard, Suite 747, Jacksonville, Florida 32223-8617 (“Contractor”).
SECTION 1.  SCOPE OF SERVICES. Pursuant to Section 7.c of the Agreement, in addition to the Work described in the Agreement and any Exhibits, Amendments and ASOs thereto, Contractor shall provide services, as set forth in Contractor’s Proposal No. 226398, dated April 16, 2026, and attached hereto as Exhibit A, all in accordance with the terms of the Agreement (the “Additional Services”). Contractor may make changes to the scope of Additional Services without further written authorization from the District to the extent that such changes are communicated to Contractor by the District’s representative and do not increase the price of the Additional Services.
SECTION 2. COMPENSATION. It is understood and agreed that the compensation for the Additional Services under this ASO shall be in an amount not to exceed Two Thousand Seven Hundred Dollars and Zero Cents ($2,700.00) and shall be remitted in the manner set forth in the Agreement. The total compensation for the Additional Services shall not exceed the actual services and/or work rendered under this ASO. It is understood and agreed upon that the compensation for the completion of the Additional Services is based upon all materials and labor required to perform such services.

Section 3. Final Agreement. This ASO, together with the Agreement, any Exhibits, Amendments and ASOs thereto, represents the entire understanding between the District and the Contractor with regard to the Additional Services and supersedes any previously executed proposal or agreement related to the provision of such services.

Section 4. Acceptance. Acceptance of this ASO will authorize the Contractor to complete the Additional Services as outlined herein and is indicated by the signature of the authorized representative of the District and the Contractor in the spaces provided below. Contractor shall commence the aforesaid Additional Services as provided herein and shall perform the same in accordance with the terms and conditions of the Agreement, which, except to the extent expressly altered or changed in this ASO, remain in full force and effect.
[Signatures on next page]

In witness whereof, the parties hereto have caused this ASO to be executed the day and year first above written.

ATTEST:	HARMONY COMMUNITY
DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson/Vice Chair, Board of Supervisors

WITNESS:	FLORIDA ULS OPERATING, LLC, a
Delaware limited liability company

Name: 	 	By:	  Address: 		Its:	

Exhibit A:	Scope of Additional Services

	Proposal #226398	
Date: 4/16/2026 PO #

Customer:

Nicholas Lomasney

Harmony CDD
3500 Harmony Sq Dr W Harmony, 34773

Property:

PFM Group Consulting

	Turf repairs on Five Oak Dr Across From New Town Homes	

This proposal is for replacing areas in the verge turf damaged by construction of the town homes. The work is completed and (1500) SQFT of turf is needed to fix the area Infront of the town homes, details are as follows

Default Group				$2,700.00	

Items	
Quantity	
Unit	
Price/Unit	
Price	

Property Improvements	$2,700.00

St Augustine Sod Installed-	1,500.00	Sq Ft	$1.80	$2,700.00

PROJECT TOTAL:	$2,700.00

	Terms & Conditions	

Specifications: The Contractor shall recognize and perform in accordance with written terms, written specifications and drawings only, contained or referred to herein. All materials shall conform to bid specifications.

Work Force: Contractor shall designate a qualified representative with experience in landscape maintenance/construction upgrades. The workforce shall always be presentable. All employees shall be competent and qualified, and authorized to work in the U.S.

License and Permits: Contractor will comply with all license and permit requirements of the City, State and Federal Governments, as well as all other requirements of law.

Taxes: Contractor agrees to pay all applicable taxes, including sales tax where applicable on material supplied.

Insurance: Contractor agrees to provide General Liability Insurance, Automotive Liability Insurance, Worker´s Compensation Insurance, and any other insurance required by law or Client/Owner, as specified in writing prior to commencement of work. If not specified, contractor will furnish insurance with $1,000,000 limit of liability.

Liability: Contractor shall indemnify the Client/Owner and its agents and employees from liabilities which arise out of the Contractor’s work. It is understood and agreed that the Contractor is not liable whatsoever for any damages that are caused by the sole negligence or willful misconduct of the Client/Owner or an indemnified party. Contractor shall not be liable for any damage that occurs from acts of God. Acts of God are defined as those caused by windstorm, hail, fire, flood, earthquake, hurricane and freezing, etc. Under these circumstances, Contractor shall have the right to renegotiate the terms and prices of this agreement within thirty (30) days. Any illegal trespass, claims and/or damage resulting from work requested that is not on property owned by Client/Owner or not under Client/Owner management and control shall be the sole responsibility of Client/Owner.

Subcontractors: Contractor reserves the right to hire qualified subcontractors.

Additional Services: Any additional work not shown in the above specifications involving extra costs will be executed only upon signed written orders and will become an extra charge over and above the estimate.

Access to Jobsite: Client/Owner shall provide all utilities to perform the work. Client/Owner shall furnish access to all parts of jobsite where Contractor is to perform work as required by the Contract or other functions related thereto, during normal business hours and other reasonable periods of time. Contractor will perform the work as reasonably practical after the owner makes the site available for performance of the work.

Invoicing: Client/Owner shall make payment to Contractor within thirty (30) days upon receipt of invoice.

Termination: This Work Order may be terminated by the Client/Owner with or without cause, upon seven (7) workdays advance written notice. Client/Owner will be required to pay for all materials purchased and work completed to the date of termination and reasonable charges incurred in demobilizing.

Assignment: The Client/Owner and the Contractor, respectively, bind themselves, their partners, successors, assignees and legal representatives to the other party with respect to all covenants of this Contract. In the event of sale or transfer of Client/Owner’s interest in its business and/or the property, which is the subject of this agreement, Client/Owner must first obtain the written consent of Contractor for the assignment of any interest in this agreement to be effective.

Warranty: Contractor will warranty plant material and workmanship for a period of one (1) year from date of installation provided Contractor is also responsible for the ongoing maintenance contract at the project location. If Contractor is not responsible for ongoing maintenance, warranty is thirty (30) days from completion. Contractor will not be responsible for warranty in the event of; Acts of God, Vandalism,

water restrictions, termination of ongoing maintenance contract, damage from wildlife etc. Stated warranties are only effective upon customer’s payment in full of total contract price, including any change-orders.

Design Services: Any design services or revision of designs done by Contractor will remain the property of Contractor. These ideas, designs, and plans are not to be used, reproduced, altered, or transferred in any matter whatsoever without the express written consent of Contractor.

Disclaimer: This proposal was estimated and priced based upon a site visit and visual inspection from ground level using ordinary means, at or about the time this proposal was prepared. The price quoted in this proposal for the work described, is the result of that ground level visual inspection and therefore our company will not be liable for any additional costs or damages for additional work not described herein, or liable for

any incidents/accidents resulting from conditions, that were not ascertainable by said ground level visual inspection by ordinary means at the time said inspection was performed. We cannot be held responsible for unknown or otherwise hidden defects. Any corrective work proposed herein cannot guarantee exact results.

Contractor is authorized to perform the work stated on the face of this Contract. Payment will be 100% due at time of billing. If payment has not been received by Contractor, within fifteen (30) days after billing, Contractor, shall be entitled to all costs of collection, including reasonable attorney’s fees and it shall be relieved of any obligation to continue performance under this or any other Contract with Client/Owner. Interest at a per annum rate of 1% per month, or the highest rate permitted by law, will be charged on unpaid balance forty five (45) days after billing.

By	By
Nicholas Lomasney

Date

4/16/2026

Date

	
United Land Services	Harmony CDD

ADDITIONAL SERVICES ORDER NO. 226424 LANDSCAPE & IRRIGATION MAINTENANCE SERVICES

THIS ADDITIONAL SERVICES ORDER (the “ASO”), dated April 16, 2026, authorizes additional work in accordance with the requirements established by that certain Landscape & Irrigation Maintenance Services Agreement, dated December 22, 2022, as assigned to Benchmark Landscaping, LLC, which is fully acquired by Contractor, on January 30, 2023 (the “Agreement”), by and between:
HARMONY COMMUNITY DEVELOPMENT DISTRICT, a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, with a mailing address of 3501 Quadrangle Boulevard., Suite 270, Orlando, Florida 32817 (the “District”); and
FLORIDA ULS OPERATING, LLC, (d/b/a “United Land Services”) Delaware limited liability company, whose address for purposes of this ASO is 12276 San Jose Boulevard, Suite 747, Jacksonville, Florida 32223-8617 (“Contractor”).
SECTION 1.  SCOPE OF SERVICES. Pursuant to Section 7.c of the Agreement, in addition to the Work described in the Agreement and any Exhibits, Amendments and ASOs thereto, Contractor shall provide services, as set forth in Contractor’s Proposal No. 226424, dated April 16, 2026, and attached hereto as Exhibit A, all in accordance with the terms of the Agreement (the “Additional Services”). Contractor may make changes to the scope of Additional Services without further written authorization from the District to the extent that such changes are communicated to Contractor by the District’s representative and do not increase the price of the Additional Services.
SECTION 2. COMPENSATION. It is understood and agreed that the compensation for the Additional Services under this ASO shall be in an amount not to exceed One Thousand Two Hundred Dollars and Zero Cents ($1,200.00) and shall be remitted in the manner set forth in the Agreement. The total compensation for the Additional Services shall not exceed the actual services and/or work rendered under this ASO. It is understood and agreed upon that the compensation for the completion of the Additional Services is based upon all materials and labor required to perform such services.

Section 3. Final Agreement. This ASO, together with the Agreement, any Exhibits, Amendments and ASOs thereto, represents the entire understanding between the District and the Contractor with regard to the Additional Services and supersedes any previously executed proposal or agreement related to the provision of such services.

Section 4. Acceptance. Acceptance of this ASO will authorize the Contractor to complete the Additional Services as outlined herein and is indicated by the signature of the authorized representative of the District and the Contractor in the spaces provided below. Contractor shall commence the aforesaid Additional Services as provided herein and shall perform the same in accordance with the terms and conditions of the Agreement, which, except to the extent expressly altered or changed in this ASO, remain in full force and effect.
[Signatures on next page]

In witness whereof, the parties hereto have caused this ASO to be executed the day and year first above written.

ATTEST:	HARMONY COMMUNITY
DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson/Vice Chair, Board of Supervisors

WITNESS:	FLORIDA ULS OPERATING, LLC, a
Delaware limited liability company

Name: 	 	By:	  Address: 		Its:	

Exhibit A:	Scope of Additional Services

	Proposal #226424	
Date: 4/16/2026 PO #

Customer:

Nicholas Lomasney

Harmony CDD
3500 Harmony Sq Dr W Harmony, 34773

Property:

PFM Group Consulting

	Dead Pine Tree Removal	

this proposal is for removing (4) dead pine trees flush cut at the ground located behind cordgrass next to the back yards in common area, details are as follows

Default Group				$1,200.00	

Items
Property Improvements	
Quantity	
Unit	
Price/Unit	
Price
$1,200.00	
Tree removal	4.00	ea	$300.00	$1,200.00	
PROJECT TOTAL:	$1,200.00

	Terms & Conditions	

Specifications: The Contractor shall recognize and perform in accordance with written terms, written specifications and drawings only, contained or referred to herein. All materials shall conform to bid specifications.

Work Force: Contractor shall designate a qualified representative with experience in landscape maintenance/construction upgrades. The workforce shall always be presentable. All employees shall be competent and qualified, and authorized to work in the U.S.

License and Permits: Contractor will comply with all license and permit requirements of the City, State and Federal Governments, as well as all other requirements of law.

Taxes: Contractor agrees to pay all applicable taxes, including sales tax where applicable on material supplied.

Insurance: Contractor agrees to provide General Liability Insurance, Automotive Liability Insurance, Worker´s Compensation Insurance, and any other insurance required by law or Client/Owner, as specified in writing prior to commencement of work. If not specified, contractor will furnish insurance with $1,000,000 limit of liability.

Liability: Contractor shall indemnify the Client/Owner and its agents and employees from liabilities which arise out of the Contractor’s work. It is understood and agreed that the Contractor is not liable whatsoever for any damages that are caused by the sole negligence or willful misconduct of the Client/Owner or an indemnified party. Contractor shall not be liable for any damage that occurs from acts of God. Acts of God are defined as those caused by windstorm, hail, fire, flood, earthquake, hurricane and freezing, etc. Under these circumstances, Contractor shall have the right to renegotiate the terms and prices of this agreement within thirty (30) days. Any illegal trespass, claims and/or damage resulting from work requested that is not on property owned by Client/Owner or not under Client/Owner management and control shall be the sole responsibility of Client/Owner.

Subcontractors: Contractor reserves the right to hire qualified subcontractors.

Additional Services: Any additional work not shown in the above specifications involving extra costs will be executed only upon signed written orders and will become an extra charge over and above the estimate.

Access to Jobsite: Client/Owner shall provide all utilities to perform the work. Client/Owner shall furnish access to all parts of jobsite where Contractor is to perform work as required by the Contract or other functions related thereto, during normal business hours and other reasonable periods of time. Contractor will perform the work as reasonably practical after the owner makes the site available for performance of the work.

Invoicing: Client/Owner shall make payment to Contractor within thirty (30) days upon receipt of invoice.

Termination: This Work Order may be terminated by the Client/Owner with or without cause, upon seven (7) workdays advance written notice. Client/Owner will be required to pay for all materials purchased and work completed to the date of termination and reasonable charges incurred in demobilizing.

Assignment: The Client/Owner and the Contractor, respectively, bind themselves, their partners, successors, assignees and legal representatives to the other party with respect to all covenants of this Contract. In the event of sale or transfer of Client/Owner’s interest in its business and/or the property, which is the subject of this agreement, Client/Owner must first obtain the written consent of Contractor for the assignment of any interest in this agreement to be effective.

Warranty: Contractor will warranty plant material and workmanship for a period of one (1) year from date of installation provided Contractor is also responsible for the ongoing maintenance contract at the project location. If Contractor is not responsible for ongoing maintenance, warranty is thirty (30) days from completion. Contractor will not be responsible for warranty in the event of; Acts of God, Vandalism,

water restrictions, termination of ongoing maintenance contract, damage from wildlife etc. Stated warranties are only effective upon customer’s payment in full of total contract price, including any change-orders.

Design Services: Any design services or revision of designs done by Contractor will remain the property of Contractor. These ideas, designs, and plans are not to be used, reproduced, altered, or transferred in any matter whatsoever without the express written consent of Contractor.

Disclaimer: This proposal was estimated and priced based upon a site visit and visual inspection from ground level using ordinary means, at or about the time this proposal was prepared. The price quoted in this proposal for the work described, is the result of that ground level visual inspection and therefore our company will not be liable for any additional costs or damages for additional work not described herein, or liable for any incidents/accidents resulting from conditions, that were not ascertainable by said ground level visual inspection by ordinary means at the time said inspection was performed. We cannot be held responsible for unknown or otherwise hidden defects. Any corrective work proposed herein cannot guarantee exact results.

Contractor is authorized to perform the work stated on the face of this Contract. Payment will be 100% due at time of billing. If payment has not been received by Contractor, within fifteen (30) days after billing, Contractor, shall be entitled to all costs of collection, including reasonable attorney’s fees and it shall be relieved of any obligation to continue performance under this or any other Contract with Client/Owner. Interest at a per annum rate of 1% per month, or the highest rate permitted by law, will be charged on unpaid balance forty five (45) days after billing.

By	By
Nicholas Lomasney

Date

4/16/2026

Date

	
United Land Services	Harmony CDD

Landscape Items

Pool Furniture Proposals

POOL FURNITURE QUOTE COMPARISON	
Quote #	Category	Vendor	Item Description	Unit Price	Unit	Quantity	Total	
Q-001	Pool Furniture - Sling	Swartz	Welded Sling Stack Chaise Lounge w/ Wide Arms	$514.10	EA	52	$26733.20	
Q-001	Pool Furniture - Sling	Swartz	Aruba Welded Stack Sling Chair w/ Flat Arm	$270.25	EA	68	$18377.00	
Q-001	Pool Furniture - Sling	Swartz	Welded 36" Round Pedestal Table, No Hole	$360.72	EA	20	$7214.40	
Q-001	Pool Furniture - Sling	Swartz	Welded 18" Stack Table	$118.58	EA	18	$2134.44	
Q-001	Pool Furniture - Sling	Swartz	BULK ORDER DISCOUNT	$6459.04	EA	1	-$6459.04	
Q-001	Pool Furniture - Sling	Swartz	Shipping & Handling	$980.00	EA	1	$980.00	
GRAND TOTAL — Swartz Option 1	$48,980.00	

Quote #	Category	Vendor	Item Description	Unit Price	Unit	Quantity	Total	
Q-002	Pool Furniture - Strap	Swartz	Biscayne Stack Chaise Lounge w/ 2" Vinyl Straps	$368.95	EA	52	$19185.40	
Q-002	Pool Furniture - Strap	Swartz	Biscayne Welded Stack Chair w/ 2" Vinyl Straps	$172.18	EA	68	$11708.24	
Q-002	Pool Furniture - Strap	Swartz	Welded 36" Round Pedestal Table, No Hole	$360.72	EA	20	$7214.40	
Q-002	Pool Furniture - Strap	Swartz	Welded 18" Stack Table	$118.58	EA	18	$2134.44	
Q-002	Pool Furniture - Strap	Swartz	BULK ORDER DISCOUNT	$4502.48	EA	1	-$4502.48	
Q-002	Pool Furniture - Strap	Swartz	Shipping & Handling	$980.00	EA	1	$980.00	
GRAND TOTAL — Swartz Option 2	$36,720.00	

Quote #	Category	Vendor	Item Description	Unit Price	Unit	Quantity	Total	
Q-003	Pool Furniture - Recycled Plastic	Swartz	Pensacola Chaise Lounge (White)	$748.02	EA	52	$38897.04	
Q-003	Pool Furniture - Recycled Plastic	Swartz	Traditional Dining Side Chair, No Arms (White)	$415.00	EA	68	$28220.00	
Q-003	Pool Furniture - Recycled Plastic	Swartz	Traditional 3' Square Dining Table (White)	$695.00	EA	20	$13900.00	
Q-003	Pool Furniture - Recycled Plastic	Swartz	Adirondack 18" Round Side Table (White)	$208.09	EA	18	$3745.62	
Q-003	Pool Furniture - Recycled Plastic	Swartz	BULK ORDER DISCOUNT	$12212.66	EA	1	-$12212.66	
Q-003	Pool Furniture - Recycled Plastic	Swartz	Shipping & Handling	$4094.00	EA	1	$4094.00	
GRAND TOTAL — Swartz Option 3	$76,644.00	

Quote #	Category	Vendor	Item Description	Unit Price	Unit	Quantity	Total	
Q-004	Pool Furniture	Bassett	C405-79 Seaside Sling Chair	$186.00	EA	52	$9672.00	
Q-004	Pool Furniture	Bassett	C405-40 Seaside Sling Chaise	$389.00	EA	68	$26452.00	
Q-004	Pool Furniture	Bassett	C466-41 Morgan Dining Tables	$650.00	EA	20	$13000.00	
Q-004	Pool Furniture	Bassett	C466-16 Morgan End Table	$195.00	EA	18	$3510.00	
Q-004	Pool Furniture	Bassett	Estimated Freight	$7900.00	EA	1	$7900.00	
GRAND TOTAL — Bassett Option 1	$60,534.00	

Quote #	Category	Vendor	Item Description	Unit Price	Unit	Quantity	Total	
Q-005	Pool Furniture	Bassett	C405-79 Seaside Sling Chair	$186.00	EA	52	$9672.00	
Q-005	Pool Furniture	Bassett	C405-40 Seaside Sling Chaise	$389.00	EA	68	$26452.00	
Q-005	Pool Furniture	Bassett	CA019-RDTP CUSTOM 36"	$1025.00	EA	20	$20500.00	
Q-005	Pool Furniture	Bassett	C452-04 Craftsman End Table 18"	$284.00	EA	18	$5112.00	
Q-005	Pool Furniture	Bassett	Estimated Freight	$7900.00	EA	1	$7900.00	
GRAND TOTAL — Bassett Option 2	$69,636.00	

Quote #	Category	Vendor	Item Description	Unit Price	Unit	Quantity	Total	
Q-006	Pool Furniture	ET&T	Classic Sling Chaise (Country Club) 14" Seat Height	$379.67	EA	52	$19742.84	
Q-006	Pool Furniture	ET&T	Classic Sling Dining Chair	$181.34	EA	68	$12331.12	
Q-006	Pool Furniture	ET&T	36' Round Dining Table C-36 Punch	$435.20	EA	20	$8704.00	
Q-006	Pool Furniture	ET&T	18" Round Side Table Punched Aluminum	$160.93	EA	18	$2896.74	
Q-006	Pool Furniture	ET&T	Shipping & Handling	$500.00	EA	1	$500.00	
GRAND TOTAL — ET&T Option 1	$44,174.70	

Harmony Community Development District

Boat Battery Proposals

BATTERY QUOTE COMPARISON	
Quote #	Category	Vendor	Item Description	Unit Price	Unit	Quantity	Total	
Q-001	Marine Battery	Advance Auto Parts	DieHard Marine Battery	$155.00	EA	16	$2,480.00	
GRAND TOTAL — Advance Auto Parts	$2,480.00	

Q-002	Marine Battery	Amazon	Mighty Max Marine Battery	$229.94	EA	16	$3,679.04	
GRAND TOTAL — Amazon	$3,679.00	

Q-003	Marine Battery	Interstate Batteries	Interstate Marine Battery	$165.81	EA	16	$2,652.96	
GRAND TOTAL — Interstate Batteries	$2,653.00	

Q-004	Marine Battery	Interstate All Battery Center	SRM-27 Marine/RV Battery	$136.00	EA	16	$2,176.00	
			FL Batt Excise Fee (0000083)	$1.50	EA	16	$24.00	
Subtotal	$2,200.00	
GRAND TOTAL — Interstate All Battery Center	$2,200.00	

Q-005	Marine Battery	Batteries Plus	Duracell Marine Battery	$150.00	EA	16	$2,400.00	
GRAND TOTAL — Batteries Plus	$2,400.00	

Q-006	Marine Battery	AutoZone	Duralast Gold Marine Battery	$200.00	EA	16	$3,200.00	
GRAND TOTAL — AutoZone	$3,200.00	

Q-007	Marine Battery	Bass Pro Shops	Power Series Marine Battery	$165.00	EA	16	$2,640.00	
GRAND TOTAL — Bass Pro Shops	$2,640.00	

Harmony Community Development District

Life Ring Buoy Proposals

LIFE RING BUOY QUOTE COMPARISON	
Quote #	Category	Vendor	Item Description	Unit Price	Unit	Quantity	Total	
Q-001	Ring Buoy	Home Depot	Pool Master	$62.67	EA	8	$501.36	
GRAND TOTAL — Home Depot	$2,480.00	

Q-002	Ring Buoy	West Marine	Type 5 Ring Buoy	$83.99	EA	8	$671.92	
GRAND TOTAL — West Marine	$3,679.00	

Q-003	Ring Buoy	Amazon	Makuki	$52.99	EA	8	$423.92	
GRAND TOTAL — Amazon	$2,653.00	

Dock Bumper Strips Proposals
(provided under separate cover)

Sidewalk RFP Update