Amelia National Community Development District
3501 Quadrangle Boulevard, Suite 270 | Orlando, FL 32817
PHONE 407-723-5900, FAX 407-723-5901
www.amelianationalcdd.com

The Workshop meeting of the Board of Supervisors of Amelia National Community Development District will be held Monday June 8, 2026, at 10:30 a.m. 95211 Clubhouse Road, Fernandina Beach FL 32034.

Call in number: 1-844-621-3956	Passcode: 2538 286 6774 Join online: https://pfmcdd.webex.com/meet/ripollv
BOARD OF SUPERVISORS’ MEETING AGENDA
Organizational Matters
Call to Order
Roll Call
Public Comment Period [for any members of the public desiring to speak on any proposition before the Board]

Discussion

1. Discussion of the Fiscal Year 2027 Budget
Adjournment

Amelia National Community Development District

Discussion of Fiscal Year 2027 Budget

Amelia National CDD
Proposed FY 2027 Budget

PFM Management Services LLC
3501 Quadrangle Blvd Suite 270
Orlando, FL 32817
407-723-5900

Revenues

EXHIBIT A
Amelia National Community Development District
Proposed Fiscal Year 2027 Annual Operational & Maintenance Budget

Actual Through	Anticipated	Anticipated FY	FY 2026	FY 2027	
4/30/26	May-Sep	2026 Total	Adopted	Proposed	
			Budget	Budget	

On Roll Assessments	$	238,890.73	4,637.89	$  243,528.62	$ 243,528.62	$ 243,528.62	
Off Roll Assessments	62,063.93	10,952.45	73,016.38	73,016.38	73,016.38	
Interest Income	7,858.95	-	7,858.95	-	-	
Net Revenues $	308,813.61	$ 15,590.34	$ 324,403.95	$ 316,545.00	$ 316,545.00	
xpenditures
Supervisor Fees	$	4,400.00  $	1,600.00  $	6,000.00  $	7,000.00  $	7,000.00	
Public Official Insurance	4,458.00	-	4,458.00	3,830.00	4,819.00	
Trustee Fees	6,060.94	2,235.82	8,296.76	8,296.76	8,296.76	
District Management Fees	22,225.00	15,875.00	38,100.00	38,100.00	40,100.00	
Field Management Fees	6,475.00	4,625.00	11,100.00	11,100.00	11,100.00	
District Engineer	9,643.95	-	9,643.95	5,000.00	8,000.00	
District Engineer - Reserves	-	2,000.00	2,000.00	2,000.00	2,000.00	
Engineering Inspections - Reserves	-	5,000.00	5,000.00	5,000.00	5,000.00	
Disclosure Agent	2,500.00	2,500.00	5,000.00	5,000.00	5,000.00	
Property Appraiser Fee	6,248.00	-	6,248.00	6,500.00	6,500.00	
District Counsel	11,571.50	11,571.50	23,143.00	4,000.00	8,000.00	

		

Assessment Administration	7,500.00	

E

-	7,500.00	7,500.00	7,500.00	
Re-amortization Schedule	-	500.00	500.00	500.00	500.00	
Audit Fees	4,800.00	-	4,800.00	4,800.00	5,000.00	
Arbitrage	-	3,500.00	3,500.00	1,000.00	1,000.00	
Tax Document Preparation Fee	42.10	-	42.10	48.00	48.00	
Legal Advertising	609.50	396.00	1,005.50	1,000.00	1,000.00	
Bank Fees	-	41.67	41.67	100.00	100.00	
Contingency/Miscellaneous	23,155.79	-	23,155.79	28,281.00	36,190.24	
Website Maintenance	1,475.00	1,225.00	2,700.00	2,700.00	2,700.00	
Office Misc (Phone/Postage/Copies/Supplies	505.99	280.00	785.99	750.00	800.00	
Dues, Licenses & Fees	175.00	-	175.00	175.00	175.00	
Electric	3,532.59	3,532.59	7,065.18	10,000.00	8,000.00	
Wetlands Water Table Management	2,550.00	50.00	2,600.00	5,100.00	5,100.00	
General Insurance	4,687.00	-	4,687.00	4,978.20	5,156.00	
Crime Insurance	-	-	-	500.00	500.00	
Repairs & Maintenance - Entry	-	-	-	5,000.00	5,000.00	
Repairs & Maintenance - Irrigation/wetland tr	3,457.00	4,543.00	8,000.00	8,000.00	8,000.00	
Lake Maintenance	22,000.00	12,500.00	34,500.00	38,500.00	34,860.00	
Landscape Maintenance	22,410.85	31,375.19	53,786.04	53,786.04	60,000.00	
Landscape Improvement	-	-	-	4,000.00	4,000.00	
Lake Improvements, Aerator Repairs and Ma	1,750.00	-	1,750.00	4,000.00	6,100.00	
Lake Treatment	-	-	-	5,000.00	14,000.00	
Entry Decorations	4,440.00	-	4,440.00	5,000.00	5,000.00	
Lake Improvements/Aerators New	-	20,000.00	20,000.00	30,000.00	-	
Operating & Maintenance Expenditures	$	176,673.21	$ 123,350.77	$ 300,023.98	$ 316,545.00  $ 316,545.00	
Net Income (Loss)	$	132,140.40	$(107,760.43)	$	24,379.97	$	-	$	-	

Amelia National CDD
FY 2027 O&M Proposed Assessment Comparison	

Unit Type	
2026
O&M Assessment (Gross)	
2027
O&M Assessment (Gross)	

Increase / (Decrease)	
Platted Lots	$	449.00	$	449.00	$	-	

Budget Item Description

Revenues:
On-Roll Assessments

The District can levy a Non-Ad Valorem assessment on all the assessable property within the District in order to pay for the operating expenditures during the Fiscal Year. Assessments collected via the tax collector are referred to as “On-Roll Assessments.”

Off-Roll Assessments
The District can levy a Non-Ad Valorem assessment on all the assessable property within the District in order to pay for the operating expenditures during the Fiscal Year. Assessments collected through direct billing are referred to as “Off-Roll Assessments.”

Expenditures:
Supervisor Fees

Chapter 190 of the Florida Statutes allows for a member of the Board of Supervisors to be compensated for meeting attendance and to receive up to $200.00 per meeting plus payroll taxes. The amount for the Fiscal Year is based upon all supervisors attending the meetings.
Public Official Insurance

Supervisors’ and Officers’ liability insurance.
Trustee Fees

The Trustee submits invoices annually for services rendered on bond series. These fees are for maintaining the District trust accounts.

District Management Fees

The District receives Management and Administrative services as part of a Management Agreement with PFM Group Consulting, LLC. These services are further outlined in Exhibit “A” of the Management Agreement.

Field Management Fees
The District receives Field Management services as part of a Infrastructure Management Agreement with Leland Management. These services are further outlined in Infrastructure Agreement.

Page 1 of 4

District Engineer
Expenses related to engineering management, including project oversight, compliance review, technical analysis, and coordination of district infrastructure and capital projects

District Engineer - Reserves

The District’s engineer provides general engineering services to the District. Among these services are attendance at and preparation for monthly board meetings, review of invoices, and all other engineering services as requested by the District throughout the year. This account sets aside funds to pay for anything that might come up.

Engineering Inspections - Reserves

The District’s engineer provides general engineering services to the District. This account sets aside funds to pay for any engineering inspections the district may have.

Disclosure Agent

When bonds are issued for the District, the Bond Indenture requires continuing disclosure, which the disclosure agent provides to the trustee and bond holders.

Property Appraiser Fee

Cost incurred for a copy of the annual parcel listing for parcels within the District from the county.

District Counsel

The District’s legal counsel provides general legal services to the District. Among these services are attendance at and preparation for monthly board meetings, review of operating and maintenance contracts, and all other legal services as requested by the District throughout the year.

Assessment Administration

The District can levy a Non-Ad Valorem assessment on all the assessable property within the District in order to pay for the operating expenditures during the Fiscal Year. It is typically collected via the Tax Collector. The District Manager submits an Assessment Roll to the Tax Collector annually by the deadline set by the Tax Collector or Property Appraiser. Note that the increase this year is due to the Series 2006 property that platted and is now assessed on the tax bill. This results in additional work for the PFM team.

Re-amortization Schedules

When debt is paid on a bond series, a new amortization schedule must be recalculated. This can occur up to four times per year per bond issue.

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Audit Fees

Chapter 218 of the Florida Statutes requires a District to conduct an annual financial audit by an Independent Certified Public Accounting firm. Some exceptions apply.

Arbitrage

Annual computations are necessary to calculate arbitrage rebate liability to ensure the District's compliance with all tax regulations.

Tax Document Preparation Fee
Annual 1099 processing is required to be electronically filed. These are the fee association with the electronic filing.

Legal Advertising

The District will incur expenditures related to legal advertising. The items for which the District will advertise include, but are not limited to monthly meetings, special meetings, and public hearings for the District.

Bank Fees

Bank fees associated with the services the District uses with the bank (e.g. remote deposit capture, positive pay, wire transfers, ACH payments, monthly maintenance, etc.).

Contingency/Miscellaneous

Other expenses incurred throughout the year.

Website Maintenance Website maintenance fee. Office Miscellaneous
Other administrative and grounds expenses incurred throughout the year. Specifically, checks, postage and printing.

Dues, Licenses & Fees

The District is required to pay an annual fee to the Department of Economic Opportunity.

Electric

The fountain pump and entrance require electricity to operate effectively.
Wetlands Water Table Management

Beaver trapping.

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General Insurance

General liability insurance.

Repair & Maintenance-Entry

Repair & maintenance of District equipment, plant, or property. Repair & Maintenance – Irrigation/wetland/tree maintenance Inspection and repair of irrigation system, wetlands and trees.
Lake Maintenance

Maintenance of lakes owned by District.

Landscape Maintenance

Contracted landscaping and Common Area Maintenance within the boundaries of the District.
Landscape Improvements
Improvements in landscape above and beyond what is already contracted for property owned by District.

Lake Improvements Repairs and Maintenance Maintenance and repairs of the aeration system in lakes. Entry Decorations
District decorations for the holidays.

Lake Improvements/Aerators New

Installation of new aerators.

Page 4 of 4

Amelia National CDD Proposed Debt Service Fund Budget
Series 2006A Special Assessment Bonds FY 2027

"Exhibit B"

Description		Proposed FY 2027
Budget	

Revenues:			
Special Assessments 2021A		$276,919.00	
Special Assessments 2006A		$422,716	
Total Revenues		$699,635	

Expenditures:			
Series 2021A - Interest 11/1/26		$22,743	
Series 2021A - Interest 5/1/27		$22,743	
Series 2021A - Principal 5/1/27		$211,000	
Series 2006A - Interest 11/1/26		$72,563	
Series 2006A - Interest 5/1/27		$72,563	
Series 2006A - Principal 5/1/27		$210,000	
Total Expenditures		$611,611	
			
Excess Revenues / (Expenditures)		$88,023	

11/1/27 Interest Series 2021A		

$20,432.70	
11/1/27 Interest Series 2006A		$67,590.63	
Total		$88,023.33