Live Oak Lake
Community Development District Agenda
April 16, 2026

Agenda

Live Oak Lake
Community Development District
219 E. Livingston St., Orlando, FL 32801 Phone: 407-841-5524

April 9, 2026

Board of Supervisors Live Oak Lake
Community Development District
Dear Board Members:

The regular meeting of the Board of Supervisors of Live Oak Lake Community Development District will be held Thursday, April 16, 2026, at 2:00 PM at the Twin Lakes Clubhouse, 49231 Twin Lakes Blvd., St. Cloud, Fl 34772.
Those members of the public wishing to attend the meeting can do so using the information below: Zoom Video Link: https://us06web.zoom.us/j/89001964564
Zoom Call-In Information: 1-305-224-1968 Zoom ID: 890-0196-4564

Board of Supervisors Meeting

Roll Call
Public Comment Period
Consent Agenda
Approval of Minutes of the February 19, 2026, Board of Supervisors Meeting
Approval of Check Register
Consideration of Resolution 2026-01 Approving the Fiscal Year 2027 Proposed Budget and Setting a Public Hearing to Adopt
Consideration of Resolution 2026-02 Declaring the Series 2016 Project Complete
Consideration of Resolution 2026-03 Relating to the November 2026 General Election and Qualifying Period
Consideration of Resolution 2026-04 Authorizing Spending Authority
Staff Reports
Attorney
Engineer
Field Manager’s Report
District Manager’s Report
Approval of Balance Sheet
Consideration of Resolution 2026-05 Updating Local Records Office Location
Other Business
Supervisors Requests
Adjournment

Section III

Minutes

MINUTES OF MEETING LIVE OAK LAKE
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Live Oak Lake Community Development District was held on February 19, 2026 at 2:00 p.m. at the Twin Lakes Clubhouse, 49231 Twin Lakes Blvd., St. Cloud, Florida.

Present and constituting a quorum:

Ned Bowman	Chairperson
Bob Holesko	Assistant Secretary
Andrea Stevens	Assistant Secretary Also present were:
Tricia Adams	District Manager, GMS
Sarah Sandy by Zoom	District Counsel, Kutak Rock
Nicole Stalder by Zoom	District Engineer
Jarrett Wright	Field Services Manager, GMS
Brett Sealy	MBS Capital Markets

FIRST ORDER OF BUSINESS	Roll Call
Ms. Adams called the meeting to order. Three Supervisors were present constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Adams stated there were no members of the public present, nor any members of the public on Zoom.

THIRD ORDER OF BUSINESS	Consent Agenda
Approval of Minutes of the January 15, 2026, Board of Supervisors Meeting
Approval of Check Register

February 19, 2026	Live Oak Lake CDD

Ms. Adams presented the minutes from the January 15, 2026, meeting and asked for any questions or comments. She noted that the check register was in the agenda package for Board review. The Board had no revisions to the Consent Agenda items.

On MOTION by Mr. Bowman, seconded by Mr. Holesko, with all in favor, the Consent Agenda was approved.

FOURTH ORDER OF BUSINESS	Consideration of Agreement for Underwriting
Services (Series 2016 Bond Issue)
Ms. Adams presented an agreement for underwriting services with MBS Capital Markets related to the potential Series 2016 bond refunding and potential opportunities to achieve debt service savings that could reduce future assessments. District Counsel explained that pursuant to MSRB Rule G-17 regulatory requirements, the underwriter must be formally engaged prior to providing underwriting analysis or structuring services. The agreement outlines the scope of services and disclosures required under the rule. It was noted there is no cost to the District to enter into the agreement, and the District may terminate the agreement at any time without obligation. Following discussion, a motion was made and seconded to approve the agreement for underwriting services with MBS Capital Markets.

On MOTION by Mr. Bowman, seconded by Mr. Holesko, with all in favor, the Agreement for Underwriting Services (Series 2016 Bond Issue), was approved.

Mr. Sealy of MBS Capital Markets presented an overview of the District’s outstanding bond series and potential refinancing opportunities. Mr. Sealy explained that the District currently has two outstanding bond series. Series 2016 bonds originally issued in the amount of $15,550,000, with $13,135,000 currently outstanding and a blended interest rate of approximately 4.60%. These bonds become optionally callable on May 1, 2026, with final maturity in May 2027. Series 2020 bonds currently outstanding in the amount of $15,065,000, with a blended interest rate of approximately 4.50%, and callable beginning of May 1, 2030.
Mr. Sealy reviewed two potential refinancing approaches. First, direct bank private placement, which proposals are solicited from banks. Second, public bond offering, like the original bond issuances, marketed to institutional investors

February 19, 2026	Live Oak Lake CDD

Based on current market conditions, staff indicated that a refinancing of the Series 2016 bonds would likely result in interest rates of approximately 4.50%, which represents only a minimal reduction from the current rate. After accounting for costs of issuance and transaction fees, the refinancing would not generate sufficient savings to meet typical government benchmarks of 3%-5% net present value savings.
MBS Capital Markets recommended continuing to monitor interest rate conditions and returning to the Board if market conditions improve and a refinancing opportunity becomes financially beneficial. MBS Capital Markets will continue to monitor market conditions and notify the District of favorable refinancing opportunities.
The Board also discussed whether surplus funds held within the bond revenue account could be used to offset maintenance fees or accelerate bond repayment. District Counsel advised that, pursuant to the Trust Indenture, such funds must remain within the bond trust estate and cannot be redirected for other purposes unless used in connection with a refunding transaction or applied toward final bond redemption.
Mr. Sealy noted that if a future refinancing occurs, the trust indenture provisions could potentially be revised to allow greater flexibility for the use of the surplus funds. The Board thanked Mr. Sealy for the presentation and information.

FIFTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Sandy reported that the final requisition for the Series 2016 bonds was paid out last year, and the District must now proceed with the Series 2016 Project Completion requirements in accordance with the bond trust indenture.
Ms. Sandy explained that the District Engineer has reviewed the improvements associated with the Series 2016 project and confirmed completion. As part of the process, the District must formally declare the project complete. Any remaining funds in the Acquisition and Construction Account would be transferred to a Redemption Account to be used toward bond repayment. Staff indicated that the account is believed to be fully expended or near zero.
Ms. Sandy is coordinating with District Management and the District Engineer to confirm account balances and finalize the necessary documentation. A resolution declaring the Series 2016 project complete will be presented to the Board for consideration at a future meeting.

February 19, 2026	Live Oak Lake CDD

Engineer
Ms. Stalder stated she had no additional updates. There were no questions from the Board.

Field Manager’s Report
Mr. Wright reported that the roundabout and crosswalk areas require pressure washing. Because the District does not maintain pressure washing equipment, the District will obtain proposals from third-party vendors. The work would include the roundabout, curbs, sidewalks, and entrance areas along Nolte Road. A motion was made to authorize pressure washing services not to exceed $7,500, subject to obtaining competitive proposals and coordinating with the HOA vendor if possible. The Chair was authorized to provide final approval.

On MOTION by Mr. Bowman, seconded by Mr. Holesko, with all in favor, the Board approved authorization for pressure washing services in an amount not to exceed $7,500, subject to receipt of competitive proposals and final approval by the Chair.

Mr. Wright stated the installation of littoral plants in select ponds has been delayed due to recent freeze conditions. The contractor will begin installation once temperatures stabilize to avoid plant loss. Fish stocking activities will also be delayed until conditions improve. Mr. Wright stated the tennis court pond fountain has been installed and is functioning properly. The new nozzle provides improved aeration performance and water dispersion. Staff will obtain pricing to replace other fountain nozzles for aesthetic consistency.
Minor pond bank erosion was observed at Ponds 15 and 18. Staff will obtain proposals for repairs to stabilize the areas and prevent further deterioration. Staff reported extensive freeze damage to landscape plantings throughout the District. No pruning will occur until mid-March to allow plants to recover. Staff will inventory damaged plants and develop landscape redesign proposals using more freeze-tolerant species. Staff will also review the interlocal agreement with the County to determine any landscape requirements before presenting to the Board.

Midge Treatment Report
Consideration of Steadfast Proposal of Skeeter Treatment (23 Ponds)
Mr. Wright reported ongoing midge activity in District ponds. Current treatment programs include larvicide and spray treatments by Clarke, as well as treatments by Steadfast. Staff

February 19, 2026	Live Oak Lake CDD

recommended implementing a district-wide Skeeter Beater treatment program for all 23 ponds, with treatments occurring March through November (nine treatments annually).
A motion was made to approve the Steadfast proposal for Skeeter treatments at a cost of
$6,579 per month, totaling $46,053 for the remainder of the fiscal year.

On MOTION by Mr. Bowman, seconded by Mr. Holesko, with all in favor, to Steadfast proposal for Skeeter Treatment for 23 Ponds, was approved.

Staff further recommended terminating services with Clarke Environmental. A motion was made and seconded to terminate services with Clarke.

On MOTION by Mr. Holesko, seconded by Mr. Bowman, with all in favor, to Terminate Midge Services with Clarke, was approved.

Mr. Wright stated due to freeze damage and overgrowth of duck potato plants, staff recommended removing the dead material and replacing it with more balanced aquatic planting mix, including pickerelweed and spike rush, to improve pond maintenance and ecosystem health. Staff will bring proposals for the Board consideration at a future meeting.
The Board discussed coordinating with the HOA and surrounding property owners regarding midge management and possible cooperative treatment efforts, as some water bodies contributing to the issue are outside District control.

District Manager’s Report
Ms. Adams reported that before moving on to the District Manager’s report, that Mr. Sealy reviewed the Series 2016 bond issue and identified a surplus balance of $265,731.98 in the revenue account. These funds are restricted under the bond documents and must remain in the revenue account, as previously discussed, and cannot be used for other District purposes at this time.

Approval of Balance Sheet
Ms. Adams presented the unaudited financial statements through January 31, 2026, included in the agenda packet.

February 19, 2026	Live Oak Lake CDD

SIXTH ORDER OF BUSINESS	Other Business
There being no other business, the next item followed.

SEVENTH ORDER OF BUSINESS	Supervisor Requests
There were no Supervisor requests, and the next item followed.

EIGHTH ORDER OF BUSINESS	Adjournment
Ms. Adams requested a motion to adjourn the meeting.

On MOTION by Mr. Bowman, seconded by Mr. Holesko, with all in favor, the meeting was adjourned.

Secretary / Assistant Secretary	Chairman / Vice Chairman

Section B

	LIVE OAK LAKE		
	COMMUNITY DEVELOPMENT DISTRICT		

GENERAL FUND	Check Run Summary April 16, 2026		
Date	Check Numbers	Amount	
02/19/26	797-802	$12,563.61	
03/06/26	803-806	$38,165.44	
03/19/26	807-812	$9,977.27	
04/02/26	813-816	$11,745.08	
AUTOPAY:			
03/06/26	8016-8018	$17,538.22	
04/08/26	8019-8021	$13,896.85	
Total		$103,886.47	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/08/26	PAGE	13
*** CHECK DATES 02/19/2026 - 04/08/2026 ***	LIVE OAK LAKES-GENERAL FUND
BANK B LOL-GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
2/19/26 00047	2/18/26 0218	202602 310-51300-44000	*	250.00
MEETING ROOM-2/19/2026
HOMEOWNERS ASSOCIATION OF TWIN LAKE	250.00 000797
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/19/26 00036	2/11/26 00103870 202602 320-53800-46801	*	400.00
BIOMIST 4+4 ATV/ULV 2/26
CLARKE ENVIRONMENTAL MOSQUITO	400.00 000798
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/19/26 00010	2/10/26 91721918 202601 310-51300-42000	*	71.58
DELIVERY THRU 01/29/26
FEDEX	71.58 000799
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/19/26 00001	2/01/26 179	202602 320-53800-34000	*	1,447.08
FIELD MGMT 02/26
2/01/26 180	202602 310-51300-34000	*	3,647.92
MGMT FEE 02/26
2/01/26 180	202602 310-51300-35101	*	105.00
WEBSITE ADMIN 02/26
2/01/26 180	202602 310-51300-35100	*	162.25
INFO TECH 02/26
2/01/26 180	202602 310-51300-51000	*	450.67
DISSEMINATION AGENT SVCS
2/01/26 180	202602 310-51300-42000	*	.30
OFFTICE SUPPLIES 02/26
2/01/26 180	202602 310-51300-42500	*	7.06
POSTAGE 02/26
2/01/26 180	202602 310-51300-42500	*	8.10
COPIES 02/26
2/01/26 180	202602 310-51300-44000	*	200.00
TWIN LAKES HOA 02/26
GMS-CENTRAL FLORIDA, LLC	6,028.38 000800
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/19/26 00025	2/09/26 2019056	202602 310-51300-31200	*	1,233.65
2025 TAX ROLL YEAR
OSCEOLA COUNTY PROPERTY APPRAISER	1,233.65 000801
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

LLC		
- -	-	-	- -	-	-	-	-	-	- - - - -	
		*				1,815.83	
		*				2,186.09	
		*				22,134.67	
- -	-	- - -	-	-	-	- - - - - - -	

2/19/26 00046	2/11/26 SA-20112 202602 320-53800-46801	*	4,580.00 MIDGE FLY TREATMENT 2/26

STEADFAST CONTRACTORS ALLIANCE
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/06/26 00045	2/23/26 192272	202602 320-53800-35000
IRRIGATION REPAIR 02/26 2/26/26 193559	202602 320-53800-35000
IRRIGATION WET CHECK 2/26 3/01/26 193185	202603 320-53800-46200
LANDSCAPE MAINT 03/26

4,580.00 000802
- - - - - - - -

BLADE RUNNERS COMMERICAL	26,136.59 000803
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/08/26	PAGE	14
*** CHECK DATES 02/19/2026 - 04/08/2026 ***	LIVE OAK LAKES-GENERAL FUND
BANK B LOL-GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/06/26 00036	1/16/26 00103867 202601 320-53800-46801	*	400.00
ULV TREATMENT 01/26
1/21/26 00103867 202601 320-53800-46801	*	400.00
BIOMIST 4+4 ATV/ULV 01/26
2/26/26 00103875 202602 320-53800-46801	*	400.00
BIOMIST 4+4 AYV/ULV 2/26
CLARKE ENVIRONMENTAL MOSQUITO	1,200.00 000804
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/06/26 00010	2/17/26 91820290 202602 310-51300-42000	*	54.93
DELIVERY THRU 02/11/26
2/24/26 91895998 202602 310-51300-42000	*	100.07
DELIVERY THRU 02/19/26
FEDEX	155.00 000805
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/06/26 00046	2/26/26 SA-20488 202602 320-53800-46801	*	10,673.85 STOCKING GAMBUSIA MINNOW
STEADFAST CONTRACTORS ALLIANCE LLC	10,673.85 000806
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/19/26 00036	2/23/26 00103873 202602 320-53800-46801	*	400.00
BIOMIST 4+4ATV/ULV 02/26
CLARKE ENVIRONMENTAL MOSQUITO	400.00 000807
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/19/26 00006	3/12/26 22481907 202602 310-51300-31100	*	1,005.00
SVCS 01/31-02/27/26
DEWBERRY ENGINEERS INC.	1,005.00 000808
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/19/26 00010	3/10/26 92086376 202603 310-51300-42000	*	90.16
DELIVERY THRU 03/04/26
FEDEX	90.16 000809

3/19/26 00001	3/01/26	
	3/01/26	
	3/01/26	
	3/01/26	
	3/01/26	
	3/01/26	
	3/01/26	
	3/01/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
182	202603 320-53800-34000	*	1,447.08
FIELD MGMT 03/26
183	202603 310-51300-34000	*	3,647.92
MGMT FEE 03/26
183	202603 310-51300-35101	*	105.00
WEB ADMIN 03/26
183	202603 310-51300-35100	*	162.25
INFO TECH 03/26
183	202603 310-51300-31300	*	450.67
DISSEMINATION AGENT SVCS
183	202603 310-51300-51000	*	45.06
OFFICE SUPPLIES 03/26
183	202603 310-51300-42000	*	6.78
POSTAGE 03/26
183	202603 310-51300-42500	*	2.85
COPIES 03/26
GMS-CENTRAL FLORIDA, LLC	5,867.61 000810
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/08/26	PAGE	15
*** CHECK DATES 02/19/2026 - 04/08/2026 ***	LIVE OAK LAKES-GENERAL FUND
BANK B LOL-GENERAL FUND

DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS			AMOUNT	#	
3/19/26 00033	2/27/26 3704591	202601 310-51300-31500		*	864.50			

	SVCS 01/26
KUTAK ROCK LLP																		864.50	000811	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
3/19/26 00048	4/22/26 965	202510 310-51300-35101											*						1,750.00			
	WEBSITE CREATION 10/25																				
	REALIGN WEB DESIGN																		1,750.00	000812	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
4/02/26 00045	3/23/26 197009	202603 320-53800-35000											*						1,749.36			
	BLADE RUNNERS COMMERICAL															1,749.36	000813	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
4/02/26 00010	3/06/26 92176066 202603 310-51300-42000								*						55.26			
	DELIVERY THRU 03/06/26																	
	3/24/26 92256316 202603 310-51300-42000								*						56.96			
	DELIVERY THRU 03/19/26																	
	FEDEX															112.22	000814	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
4/02/26 00033	12/22/25 3674911	202511 310-51300-31500								*						2,095.00			
	SVCS 11/25																	
	3/23/26 3717125	202602 310-51300-31500								*						1,209.50			
	SVCS 02/26																	
	KUTAK ROCK LLP															3,304.50	000815	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
4/02/26 00046	4/01/26 SA-21848 202604 320-53800-46801								*						6,579.00			

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....

IRRIGATION REPAIR 03/26

MIDGE FLY TREATMENT 4/26

STEADFAST CONTRACTORS ALLIANCE LLC	6,579.00 000816

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK B	72,451.40

LOKS LIVE OAK LAKES SHENNING

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/08/26	PAGE	16
*** CHECK DATES 02/19/2026 - 04/08/2026 ***	LIVE OAK LAKES-GENERAL FUND
BANK Z LOL-GENERAL FUND ACH
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/06/26 00035	2/11/26 02232634 202602 320-53800-43000	*	28.55
SVCS 02/26
2/11/26 02232634 202602 320-53800-43000	*	28.71
SVCS 02/26
2/11/26 02232634 202602 320-53800-43001	*	3,902.02
SVCS 02/26
ORLANDO UTILITIES COMMISSION	3,959.28 008016
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/06/26 00037	2/18/26 62619-02 202602 320-53800-43100	*	13,518.27
SVCS THRU 02/18/26
TOHO WATER AUTHORITY	13,518.27 008017
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/06/26 00037	2/18/26 62746-02 202602 320-53800-43100	*	60.67
SVCS THRU 02/18/26
TOHO WATER AUTHORITY	60.67 008018
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/08/26 00035	3/11/26 02232634 202603 320-53800-43001	*	3,887.65
SERVICE THRU 03/11/2026
3/11/26 02232634 202603 320-53800-43000	*	28.42
SERVICE THRU 03/11/2026
3/11/26 02232634 202603 320-53800-43000	*	28.71

	ORLANDO UTILITIES COMMISSION													3,944.78	008019	
- - - - - - - -	- - - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
4/08/26 00037	3/18/26 62619-03	202603 320-53800-43100						*						8,616.27			
	SERVICE	THRU 03/11/2026															
		TOHO WATER AUTHORITY													8,616.27	008020	
- - - - - - - -	- - - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
4/08/26 00037	3/18/26 62746-03
SERVICE	202603 320-53800-43100						*						1,335.80			
		TOHO WATER AUTHORITY													1,335.80	008021	
- - - - - - - -	- - - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	

SERVICE THRU 03/11/2026

THRU 03/11/2026

TOTAL FOR BANK Z	31,435.07
TOTAL FOR REGISTER	103,886.47

LOKS LIVE OAK LAKES SHENNING

LIVE OAK LAKE
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2026

ASSESSMENTS - TAX COLLECTOR									$730,255.29
FY 2026
.36300.10000	$1,013,900.00
FY 2026
.36300.10000	$484,300.00
FY 2026
.36300.10000	$2,228,455.29
TOTAL	
									32.77%	45.50%	21.73%	100.00%	
DATE	DESCRIPTION	GROSS AMOUNT	DISCOUNTS/PENALTIES	COMMISSIONS		INTEREST	NET RECEIPTS		O&M Portion	16 DSF Portion	20 DSF Portion	Total	

11/14/25	
INSTALLMENTS	
$18,369.18	
$928.88	
$348.81		
$0.00	
$17,091.49		
$5,600.81	
$7,776.27	
$3,714.42	
$17,091.49	
11/21/25	CURRENT DISTRIBUTION	$234,782.18	$9,391.10	$4,507.81		$0.00	$220,883.27		$72,382.51	$100,497.21	$48,003.55	$220,883.27	
12/11/25	CURRENT DISTRIBUTION	$1,743,586.96	$69,744.01	$33,476.86		$0.00	$1,640,366.09		$537,540.97	$746,331.86	$356,493.26	$1,640,366.09	
12/19/25	CURRENT DISTRIBUTION	$117,085.01	$4,501.88	$2,251.67		$0.00	$110,331.46		$36,155.15	$50,198.48	$23,977.83	$110,331.46	
01/12/26	INSTALLMENTS	$9,295.00	$268.51	$180.51		$0.00	$8,845.98		$2,898.79	$4,024.73	$1,922.46	$8,845.98	
01/12/26	CURRENT DISTRIBUTION	$22,829.57	$684.88	$442.91		$0.00	$21,701.78		$7,111.58	$9,873.85	$4,716.35	$21,701.78	
01/30/26	INTEREST	$0.00	$0.00	$0.00		$1,473.84	$1,473.84		$482.97	$670.57	$320.30	$1,473.84	
02/05/26	INSTALLMENTS	$702.43	$11.62	$13.82		$0.00	$676.99		$221.85	$308.02	$147.13	$676.99	
02/05/26	CURRENT DISTRIBUTION	$18,453.93	$348.27	$362.12		$0.00	$17,743.54		$5,814.48	$8,072.94	$3,856.12	$17,743.54	
03/10/26	CURRENT DISTRIBUTION	$10,322.23	$118.87	$204.06		$0.00	$9,999.30		$3,276.73	$4,549.47	$2,173.10	$9,999.30	
03/10/26	INSTALLMENTS	$363.14	$0.00	$7.26		$0.00	$355.88		$116.62	$161.92	$77.34	$355.88	
	TOTAL	$2,175,789.63	$85,998.02	$41,795.83		$1,473.84	$2,049,469.62		$671,602.45	$932,465.31	$445,401.86	$2,049,469.62	

												GROSS
97.64%	

ASSESSMENTS-DIRECT						$296,858.99
FY 2026
.36300.10100	$568,825.00
FY2026
.36300.10100		$865,683.99
TOTAL				
						34.29%	65.71%						
	DATE	BILLED AMOUNT	AMOUNT RECEIVED	NET RECEIPTS		O&M	DSF Portion		Total				

CK#95036408 PULTE GROUP	
10/15/25	
$26,120.30	
$26,120.30	
$26,120.30		
$26,120.30	
$0.00		
$26,120.30				
CK#5512 NLV 2026-01	10/24/25	$68,755.84	$68,755.84	$68,755.84		$68,755.84	$0.00		$68,755.84				
CK#95037898 PULTE GROUP	12/22/25	$25,352.05	$25,352.05	$25,352.05		$25,352.05	$0.00		$25,352.05				
CK#5536 NLV 2026-01 (2)	12/17/25	$66,733.61	$66,733.61	$66,733.61		$66,733.61	$0.00		$66,733.61				
CK#5551 NLV 2026-01 (3)	2/19/26	$66,733.61	$66,733.61	$66,733.61		$66,733.61	$0.00		$66,733.61				
CK#95039198 PULTE GROUP	2/27/26	$25,352.05	$25,352.05	$25,352.05		$25,352.05	$0.00		$25,352.05				
	TOTAL	$279,047.46	$279,047.46	$279,047.46		$279,047.46	$0.00		$279,047.46				

ASSESSMENTS COMBINED							
	GROSS AMOUNT ASSESSED	TAX COLLECTOR RECEIVED	DIRECT RECEIVED	
TOTAL COLLECTED	NET PERCENTAGE COLLECTED		
O & M	$1,027,114.28	$671,602.45	$279,047.46	$950,649.91	92.56%		
DEBT SERVICE	$2,067,025.00	$932,465.31	$0.00	$932,465.31	45.11%		
TOTAL	$3,094,139.28	$1,604,067.76	$279,047.46	$1,883,115.22			

Page 17

Section IV

RESOLUTION 2026-01
[FY 2027 BUDGET APPROVAL RESOLUTION]

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE LIVE OAK LAKE COMMUNITY DEVELOPMENT DISTRICT APPROVING PROPOSED BUDGET(S) FOR FY 2027; SETTING A PUBLIC HEARING THEREON AND DIRECTING PUBLICATION; ADDRESSING TRANSMITTAL AND POSTING REQUIREMENTS; ADDRESSING SEVERABILITY AND EFFECTIVE DATE.

WHEREAS, for the fiscal year beginning October 1, 2026, and ending September 30, 2027 (“FY 2027”), the District Manager prepared and submitted to the Board of Supervisors (“Board”) of the Live Oak Lake Community Development District (“District”) prior to June 15, 2026, the proposed budget(s) attached hereto as Exhibit A (“Proposed Budget”); and

WHEREAS, the Board now desires to set the required public hearing on the Proposed Budget.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE LIVE OAK LAKE COMMUNITY DEVELOPMENT DISTRICT:

PROPOSED BUDGET APPROVED. The Proposed Budget attached hereto as
Exhibit A is hereby approved preliminarily.

SETTING A PUBLIC HEARING; DIRECTING PUBLICATION. A public
hearing on said approved Proposed Budget is hereby declared and set for the following date, time, and location, and District staff is directed to provide notice of the same in accordance with Florida law:

DATE:	July 16, 2026
TIME:	2:00 PM
LOCATION:	Twin Lakes Clubhouse
49231 Twin Lakes Blvd. St. Cloud, FL 34772
TRANSMITTAL TO LOCAL GENERAL PURPOSE GOVERNMENT;
POSTING OF PROPOSED BUDGET. The District Manager is hereby directed to (i) submit a copy of the Proposed Budget to the applicable local general-purpose government(s) at least 60 days prior to its adoption, and (ii) post the approved Proposed Budget on the District’s website in accordance with Chapter 189, Florida Statutes.

SEVERABILITY; EFFECTIVE DATE. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 16th DAY OF APRIL 2026.

ATTEST:	LIVE OAK LAKE COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary

Chair/Vice Chair, Board of Supervisors

Exhibit A:	Proposed Budget

Section V

to be provided under separate cover

Section VI

RESOLUTION 2026-03

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE LIVE OAK LAKE COMMUNITY DEVELOPMENT DISTRICT IMPLEMENTING SECTION 190.006(3), FLORIDA STATUTES, AND REQUESTING THAT THE OSCEOLA COUNTY SUPERVISOR OF ELECTIONS CONDUCT THE DISTRICT’S GENERAL ELECTIONS; PROVIDING FOR COMPENSATION; SETTING FORTH THE TERMS OF OFFICE; AUTHORIZING NOTICE OF THE QUALIFYING PERIOD; AND PROVIDING FOR SEVERABILITY AND AN EFFECTIVE DATE.
WHEREAS, the Live Oak Lake Community Development District (“District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within unincorporated Osceola County, Florida; and

WHEREAS, the Board of Supervisors of the District (“Board”) seeks to implement Section 190.006(3), Florida Statutes, and to instruct the Osceola County Supervisor of Elections (“Supervisor”) to conduct the District’s elections by the qualified electors of the District at the general election (“General Election”).

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE LIVE OAK LAKE COMMUNITY DEVELOPMENT DISTRICT:

GENERAL ELECTION SEATS. Seat 3, currently held by Andrea Stevens, Seat 4, currently held by Melanie Gray- Marshall and Seat 5, currently held by Edward Bowman, Jr. are scheduled for the General Election beginning in November 2026. The District Manager is hereby authorized to notify the Supervisor of Elections as to what seats are subject to General Election for the current election year, and for each subsequent election year.

QUALIFICATION PROCESS. For each General Election, all candidates shall qualify for individual seats in accordance with Section 99.061, Florida Statutes, and must also be a qualified elector of the District. A qualified elector is any person at least 18 years of age who is a citizen of the United States, a legal resident of the State of Florida and of the District, and who is registered to vote with the Osceola County Supervisor of Elections. Campaigns shall be conducted in accordance with Chapter 106, Florida Statutes.

COMPENSATION. Members of the Board receive $200 per meeting for their attendance and no Board member shall receive more than $4,800 per year.

TERM OF OFFICE. The term of office for the individuals to be elected to the Board in the General Election is four years. The newly elected Board members shall assume office on the second Tuesday following the election.

REQUEST TO SUPERVISOR OF ELECTIONS. The District hereby requests the Supervisor to conduct the District’s General Election in November 2026, and for each subsequent General Election unless otherwise directed by the District’s Manager. The District understands that it will be responsible to pay for its proportionate share of the General Election cost and agrees to pay same within a reasonable time after receipt of an invoice from the Supervisor.

PUBLICATION. The District Manager is directed to publish a notice of the qualifying period for each General Election, in a form substantially similar to Exhibit A attached hereto.
SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.

EFFECTIVE DATE. This Resolution shall become effective upon its passage.

PASSED AND ADOPTED this 16th day of April 2026.

LIVE OAK LAKE COMMUNITY DEVELOPMENT DISTRICT

CHAIRPERSON/VICE CHAIRPERSON
ATTEST:

SECRETARY/ASSISTANT SECRETARY

EXHIBIT A

NOTICE OF QUALIFYING PERIOD FOR CANDIDATES FOR THE BOARD OF SUPERVISORS OF THE
LIVE OAK LAKE COMMUNITY DEVELOPMENT DISTRICT

Notice is hereby given that the qualifying period for candidates for the office of Supervisor of the Live Oak Lake Community Development District (“District”) will commence at noon on June 8, 2026, and close at noon on June 12, 2026. Candidates must qualify for the office of Supervisor with the Osceola County Supervisor of Elections located at 2509 E. Irlo Bronson Memorial Highway, Kissimmee, Florida 34744; Ph: (407) 742-6000. All candidates shall qualify for individual seats in accordance with Section 99.061, Florida Statutes, and must also be a “qualified elector” of the District, as defined in Section 190.003, Florida Statutes. A “qualified elector” is any person at least 18 years of age who is a citizen of the United States, a legal resident of the State of Florida and of the District, and who is registered to vote with the Osceola County Supervisor of Elections. Campaigns shall be conducted in accordance with Chapter 106, Florida Statutes.

The Live Oak Lake Community Development District has three (3) seats up for election, specifically seats 3, 4 and 5. Each seat carries a four-year term of office. Elections are nonpartisan and will be held at the same time as the general election on November 3, 2026, and in the manner prescribed by law for general elections.

For additional information, please contact the Osceola County Supervisor of Elections.

2026 SPECIAL DISTRICTS QUALIFYING PROCEDURE
Qualifying Period – Noon, Monday, June 8, 2026 – Noon, Friday, June12, 2026
(Dates are subject to change)

Special District Candidates who WILL NOT incur election expenses or contributions will do the following:
Present the items listed below during the qualifying period
Form 1 – Statement of Financial Interest
Form DS-DE 302NP Candidate Oath – Nonpartisan Office
Notice of Intent Special District Candidate
Qualifying fee of $25.00 or
25 valid petitions (deadline to submit candidate petitions is Noon, Monday, May 11, 2026)

Special District Candidates who WILL incur election expenses or contributions must do the following:
File DS-DE9 Appointment of Campaign Treasurer/Designation of Campaign Depository (open campaign account). This must be completed prior to accepting campaign contributions and making campaign expenditures, (section 99.061(3), F.S.).
Read Chapter 106 of the Florida Statutes and submit a DS-DE84 Statement of Candidate.
File required campaign treasurer’s reports
Present qualifying documents during the qualifying period.
Form 1 – Statement of Financial Interest
Form DS-DE 302NP Candidate Oath – Nonpartisan Office
Notice of Intent Special District Candidate
Qualifying fee of $25.00 or
25 valid petitions (deadline to submit candidate petitions is Noon, Monday, May 11, 2026)
Candidates Paying the Qualifying Fee:
All special district candidates, except a person certified to qualify by the petition method or seeking to qualify as a write-in candidate, must pay the qualifying fee of $25.00.
The qualifying fee for a special district candidate is not required to be drawn upon the candidate’s campaign account.
Candidates Qualifying by Petition Method:
Special district candidates need 25 valid signatures of qualified electors within the district. There is a fee of 10 cents per petition to be paid to the Supervisor of Elections for the cost of verifying the signature. The fee must be paid at the time the petitions are submitted.
The deadline for submitting candidate petitions is Noon, Monday, May 11, 2026.
Special district candidates are not required to file Form DS-DE 9 prior to collecting signatures.
See Section 99.061(3), Florida Statutes.

Section VII

RESOLUTION 2026-04

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE LIVE OAK LAKE COMMUNITY DEVELOPMENT DISTRICT CONFIRMING AUTHORIZATION TO PAY INVOICES FOR WORK PREVIOUSLY APPROVED; AUTHORIZING THE CHAIRPERSON OR VICE-CHAIRPERSON OF THE BOARD OF SUPERVISORS AND THE DISTRICT MANAGER TO ENTER INTO TIME SENSITIVE AND EMERGENCY CONTRACTS AND DISBURSE FUNDS FOR PAYMENT OF CERTAIN EXPENSES WITHOUT PRIOR APPROVAL OF THE BOARD OF SUPERVISORS; PROVIDING FOR A MONETARY THRESHOLD; PROVIDING FOR THE REPEAL OF PRIOR SPENDING AUTHORIZATIONS; AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the Live Oak Lake Community Development District (the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes; and
WHEREAS, Section 190.011(5), Florida Statutes, authorizes the District to adopt resolutions which may be necessary for the conduct of District business; and

WHEREAS, the Board of Supervisors of the District (the “Board”) typically meets on an as needed basis, and in no event more than monthly, to conduct the business of the District, including approval of proposals, authorizing the entering into of agreements or contracts, and authorizing the payment of District operating and maintenance expenses; and
WHEREAS, the Board contracted with the District Manager to timely pay the District’s vendors and perform other management functions; and
WHEREAS, the Board desires to confirm that the District Manager is authorized to pay invoices, regardless of the dollar amounts, for work previously approved by the Board and such payments do not need to be approved by the Board prior to payment; and
WHEREAS, the Board recognizes that certain time sensitive or emergency issues may arise from time to time that require approval outside of regular monthly meetings;
WHEREAS, to conduct the business of the District in an efficient manner, recurring, non-recurring and other disbursements for goods and services must be processed and paid in a timely manner; and

WHEREAS, the Board has determined that it is in the best interests of the District, and is necessary for the efficient administration of District operations; the health, safety, and welfare of the residents within the District; and the preservation of District assets or facilities, to authorize limited spending authority to the Chairperson (or Vice-Chairperson if the Chairperson is unavailable) of the Board and the District Manager between regular monthly meetings, for work and services that are time sensitive and/or emergency in nature.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE LIVE OAK LAKE COMMUNITY DEVELOPMENT DISTRICT:

Authorization to Pay Invoices for Work Previously Approved. The District Manager is authorized to pay invoices, regardless of the dollar amounts, for work previously approved by the Board in accordance with such contracts and such payments do not need to be approved by the Board prior to payment nor do they need to be re-approved by the Board at a future meeting.

Limited Spending Authorization. The Board hereby authorizes the individuals stated below to exercise their judgment to enter into time sensitive and emergency contracts and disburse funds up to the amounts stated below, without prior Board approval, for expenses (1) that are required to provide for the health, safety, and welfare of the residents within the District, (2) for the maintenance, repair, or replacement of a District asset, or (3) to remedy an unforeseen disruption in services relating to the District’s facilities or assets, and such disruption would result in significantly higher expenses unless the contract is entered into immediately.
The District Manager may individually authorize such expense up to Five Thousand Dollars ($5,000) per proposal/event.
The Chairperson (or Vice Chairperson if the Chairperson is unavailable) may individually authorize such expenses up to Ten Thousand Dollars ($10,000) per proposal/event.
The District Manager and Chair (or Vice-Chair if the Chair is unavailable) may jointly authorize such expenses up to Twenty-Five Thousand Dollars ($25,000) per proposal/event.
Ratification of Spending Authorization at Future Meeting. Any payment made or contract entered into pursuant to this Resolution shall be submitted to the Board at the next scheduled meeting for approval and ratification.

Effective Date. This Resolution shall become effective immediately upon its adoption.
Passed and Adopted this 16th day of April 2026.

ATTEST:	LIVE OAK LAKE COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairman, Board of Supervisors

Section VIII

Section C

to be provided under separate cover

Section D

Section 1

Live Oak Lake
Community Development District

Unaudited Financial Reporting
March 31, 2026

	Table of Contents	

1

2-3

4

5

6

7

8

9-10

11

12-16

	Balance Sheet

	General Fund

	Impact Fee Fund

	Debt Service Fund Series 2016

	Debt Service Fund Series 2020

	Capital Projects Fund Series 2016

	Capital Projects Fund Series 2020

	Month to Month

	Long Term Debt Report

	Check Run Summary

17		Assessment Receipt Schedule

Live Oak Lake
Community Development District Combined Balance Sheet
March 31, 2026

	General		Impact Fee		Debt Service	Capital Projects		Totals	
	Fund		Fund		Fund		Fund		Governmental Funds	
Assets:											
Cash:											
Operating Account	$	710,194	$	104,541	$	-	$	-	$	814,735	
Due from Impact Fee Fund	$	42,802	$	-	$	-	$	-	$	42,802	
Due from General Fund	$	-	$	-	$	17,130	$	-	$	17,130	
Deposits	$	480	$	-	$	-	$	-	$	480	
Investments:											
Bank United	$	19,062	$	-	$	-	$	-	$	19,062	
Series 2016											
Reserve	$	-	$	-	$	476,288	$	-	$	476,288	
Revenue	$	-	$	-	$	1,215,384	$	-	$	1,215,384	
Construction	$	-	$	-	$	-	$	53	$	53	
Series 2020											
Reserve	$	-	$	-	$	988,440	$	-	$	988,440	
Revenue	$	-	$	-	$	638,892	$	-	$	638,892	
Prepayment	$	-	$	-	$	474	$	-	$	474	
Construction	$	-	$	-	$	-	$	89	$	89	
Total Assets	$	772,538	$	104,541	$	3,336,607	$	142	$	4,213,828	
Liabilities:											
Accounts Payable	$	23,554	$	-	$	-	$	-	$	23,554	
Due to Debt Service	$	17,130	$	-	$	-	$	-	$	17,130	
Due to General Fund	$	-	$	42,802	$	-	$	-	$	42,802	
Total Liabilites	$	40,684.07	$	42,802	$	-	$	-	$	83,486	
Fund Balance:											
Nonspendable:											
Prepaid Items	$	480	$	-	$	-	$	-	$	480	
Restricted for:											
Impact Fee	$	-	$	61,740	$	-	$	-	$	61,740	
Debt Service - Series 2016	$	-	$	-	$	1,706,551	$	-	$	1,706,551	
Debt Service - Series 2020	$	-	$	-	$	1,630,056	$	-	$	1,630,056	
Capital Projects - Series 2020	$	-	$	-	$	-	$	89	$	89	
Unassigned	$	731,374	$	-	$	-	$	-	$	731,374	
Total Fund Balances	$	731,854	$	61,740	$	3,336,607	$	142	$	4,130,342	
											
Total Liabilities & Fund Balance	$	772,538	$	104,541	$	3,336,607	$	142	$	4,213,828	

Live Oak Lake
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending March 31, 2026

	Adopted	Prorated Budget		Actual		
		Budget	Thru 03/31/26	Thru 03/31/26		Variance	
Revenues:									
Assessments - Tax Collector (Net)	$	686,439	$	686,439	$	671,602	$	(14,837)	
Direct Assessment - Pulte	$	76,824	$	76,824	$	76,824	$	-	
Direct Assessment - NLV	$	202,223	$	202,223	$	202,223	$	-	
Interest Income	$	-	$	-	$	275	$	275	
Total Revenues	$	965,487	$	965,487	$	950,924	$	(14,562)	
Expenditures:									
General & Administrative:									
Supervisor Fees	$	12,000	$	6,000	$	2,000	$	4,000	
FICA Expense	$	918	$	459	$	153	$	306	
Engineering	$	15,000	$	7,500	$	1,675	$	5,825	
Dissemination	$	5,408	$	2,704	$	2,704	$	(0)	
Dissemination-Amortization Schedules	$	-	$	-	$	200	$	(200)	
Assessment Roll	$	5,408	$	5,408	$	5,408	$	(1)	
Property Appraiser	$	600	$	600	$	1,234	$	(634)	
Arbitrage	$	1,150	$	575	$	-	$	575	
Attorney	$	25,000	$	12,500	$	5,483	$	7,017	
Annual Audit	$	5,300	$	2,650	$	-	$	2,650	
Trustee Fees	$	8,869	$	8,869	$	8,485	$	383	
Management Fees	$	43,775	$	21,888	$	21,888	$	(0)	
Information Technology	$	1,947	$	973	$	974	$	(0)	
Postage	$	1,450	$	725	$	1,258	$	(533)	
Copies	$	250	$	125	$	20	$	105	
Rentals and Leases	$	3,600	$	1,800	$	851	$	949	
Insurance	$	7,814	$	7,814	$	6,893	$	921	
Legal Advertising	$	2,500	$	1,250	$	454	$	796	
Other Current Charges	$	350	$	175	$	-	$	175	
Office Supplies	$	100	$	50	$	46	$	4	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Website Hosting/Compliance	$	1,260	$	630	$	2,380	$	(1,750)	
Total General & Administrative	$	142,872	$	82,869	$	62,279	$	20,590	

Live Oak Lake
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending March 31, 2026

	Adopted	Prorated Budget	Actual		
	Budget	Thru 03/31/26	Thru 03/31/26	Variance	
Operations & Maintenance					
Field Expenditures
Field Management	
$	17,365	
$	8,682	
$	8,682	
$	(0)	
Property Insurance	$	4,374	$	4,374	$	3,764	$	610	
Aquatic Control	$	55,000	$	27,500	$	27,624	$	(124)	
Mitigation Maintenance	$	-	$	-	$	-	$	-	
Midge Management	$	105,000	$	52,500	$	46,897	$	5,603	
Contingency	$	29,384	$	14,692	$	-	$	14,692	
Landscape Maintenance	$	282,000	$	141,000	$	131,504	$	9,496	
Landscaping Replacements	$	50,000	$	25,000	$	-	$	25,000	
Pond Fountain Maintenance	$	15,000	$	7,500	$	1,789	$	5,711	
Irrigation Consultant Services	$	6,000	$	3,000	$	-	$	3,000	
Irrigation Repairs	$	15,000	$	7,500	$	15,470	$	(7,970)	
General Repairs and Maintenance	$	15,000	$	7,500	$	-	$	7,500	
Electricity-Street Lights	$	50,892	$	25,446	$	23,355	$	2,091	
Electricity-Fountains	$	57,600	$	28,800	$	345	$	28,455	
Water-Irrigation	$	100,000	$	50,000	$	65,305	$	(15,305)	
Capital Reserve	$	20,000	$	10,000	$	-	$	10,000	
Subtotal Field Expenditures	$	822,614	$	413,494	$	324,736	$	88,759	
					
Total Operations & Maintenance	$	822,614	$	413,494	$	324,736	$	88,759	
					
Total Expenditures	$	965,487	$	496,363	$	387,015	$	109,348	
					
Excess (Deficiency) of Revenues over Expenditures	$	-		$	563,910		
					
Net Change in Fund Balance	$	-		$	563,910		
					
Fund Balance - Beginning	$	-		$	167,944		
					
Fund Balance - Ending	$	-		$	731,854		

Live Oak Lake
Community Development District Impact Fee Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending March 31, 2026

	Adopted	Prorated Budget	Actual		
	Budget	Thru 03/31/26	Thru 03/31/26	Variance	
Revenues:			
Impact Fees	$	-	$	-	$	-	$	-	
Interest	$	-	$	-	$	-	$	-	
Total Revenues	$	-	$	-	$	-	$	-	
Expenditures:			
Stormwater	$	-	$	-	$	-	$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
			
Excess (Deficiency) of Revenues over Expenditures	$	-	$	-		
			
Net Change in Fund Balance	$	-	$	-		
			
Fund Balance - Beginning	$	-	$	61,740		
			
Fund Balance - Ending	$	-	$	61,740		

Live Oak Lake
Community Development District Debt Service Fund Series 2016
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending March 31, 2026

	Adopted	Prorated Budget	Actual		
	Budget	Thru 03/31/26	Thru 03/31/26	Variance	
Revenues:					
Assessments - Tax Roll	$	954,030	$	954,030	$	932,465	$	(21,564)	
Interest	$	5,000	$	2,500	$	17,363	$	14,863	
Total Revenues	$	959,030	$	956,530	$	949,828	$	(6,701)	
Expenditures:					
Interest - 11/1	$	300,994	$	300,994	$	300,994	$	-	
Special Call - 11/1	$	-	$	-	$	15,000	$	(15,000)	
Principal - 5/1	$	355,000	$	-	$	-	$	-	
Interest - 5/1	$	300,994	$	-	$	-	$	-	
Total Expenditures	$	956,988	$	300,994	$	315,994	$	(15,000)	
					
Excess (Deficiency) of Revenues over Expenditures	$	2,042		$	633,835		
					
Net Change in Fund Balance	$	2,042		$	633,835		
					
Fund Balance - Beginning	$	576,849		$ 1,072,716		
					
Fund Balance - Ending	$	578,891		$ 1,706,551		

Live Oak Lake
Community Development District Debt Service Fund Series 2020
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending March 31, 2026

	Adopted	Prorated Budget	Actual		
	Budget	Thru 03/31/26	Thru 03/31/26	Variance	
Revenues:					
Assessments - Tax Roll	$	143,562	$	143,562	$	445,402	$	301,840	
Assessments - Direct	$	846,376	$	-	$	-	$	-	
Assessments - Ppmt	$	-	$	14,361	$	14,361	$	-	
Interest	$	5,000	$	2,500	$	20,643	$	18,143	
Total Revenues	$	994,938	$	160,422	$	480,405	$	319,983	
Expenditures:					
Interest - 11/1	$	335,050	$	335,050	$	335,050	$	-	
Interest - 2/1	$	-	$	-	$	173	$	(173)	
Special Call - 2/1	$	-	$	-	$	15,000	$	(15,000)	
Principal - 5/1	$	325,000	$	-	$	-	$	-	
Interest - 5/1	$	335,050	$	-	$	-	$	-	
Total Expenditures	$	995,100	$	335,050	$	350,223	$	(15,173)	
					
Excess (Deficiency) of Revenues over Expendit	$	(163)		$	130,183		
Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	2	$	2	
Total Other Financing Sources/(Uses)	$	-	$	-	$	2	$	2	
					
Net Change in Fund Balance	$	(163)		$	130,184		
					
Fund Balance - Beginning	$	505,154		$ 1,499,872		
					
Fund Balance - Ending	$	504,991		$ 1,630,056		

Live Oak Lake
Community Development District Capital Projects Fund Series 2016
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending March 31, 2026

Adopted	Prorated Budget	Actual	
Budget	Thru 03/31/26	Thru 03/31/26	Variance	

Revenues
Interest	

$	-	$	

-	$	1	

$	1	
Total Revenues	$	-	$	-	$	1	$	1	
Expenditures:
Capital Outlay	

$	-	$	

-	$	-	

$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
				
Excess (Deficiency) of Revenues over Expenditures	$	-	$	1		
Other Financing Sources/(Uses)
Transfer In/(Out)	

$	-	$	

-	$	-	

$	-	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	
				
Net Change in Fund Balance	$	-	$	1		
				
Fund Balance - Beginning	$	-	$	52		
				
Fund Balance - Ending	$	-	$	53		

Live Oak Lake
Community Development District Capital Projects Fund Series 2020
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending March 31, 2026

	Adopted	Prorated Budget	Actual		
	Budget	Thru 03/31/26	Thru 03/31/26	Variance	
Revenues
Interest	

$	-	$	-	$	1	

$	1	
Total Revenues	$	-	$	-	$	1	$	1	
Expenditures:
Capital Outlay	

$	-	$	-	$	-	

$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
			
Excess (Deficiency) of Revenues over Expenditures	$	-	$	1		
Other Financing Sources/(Uses)
Transfer In/(Out)	

$	-	$	-	$	(2)	

$	(2)	
Total Other Financing Sources (Uses)	$	-	$	-	$	(2)	$	(2)	
			
Net Change in Fund Balance	$	-	$	(0)		
			
Fund Balance - Beginning	$	-	$	89		
			
Fund Balance - Ending	$	-	$	89		

Live Oak Lake
Community Development District Month to Month
FY 2026

	Oct-25	Nov-25	Dec-25	Jan-26	Feb-26	Mar-26	Apr-26	May-26	Jun-26	Jul-26	Aug-26	Sep-26	Total	
Revenues:																					
Assessments - Tax Collector (Net)	$	-	$	77,983  $	573,696  $	10,493  $	6,036  $	3,393  $	-	$	-	$	-	$	-	$	-	$	-	$	671,602	
Direct Assessment - Pulte	$	26,120  $	-	$	-	$	25,352  $	-	$	25,352  $	-	$	-	$	-	$	-	$	-	$	-	$	76,824	
Direct Assessment - NLV	$	68,756  $	-	$	-	$	66,734  $	-	$	66,734  $	-	$	-	$	-	$	-	$	-	$	-	$	202,223	
Interest Income	$	59  $	56  $	55  $	55  $	49  $	-	$	-	$	-	$	-	$	-	$	-	$	-	$	275	
Total Revenues	$	94,936  $	78,039  $	573,752  $	102,634  $	6,086  $	95,479  $		-  $		-  $		-  $		-  $		-  $		-  $	950,924	
Expenditures:																					
General & Administrative:																					
Supervisor Fees	$	-  $	800  $	-  $	800  $	400  $	-  $		-  $		-  $		-  $		-  $		-  $		-  $	2,000	
FICA Expense	$	-  $	61  $	-  $	61  $	31  $	-  $		-  $		-  $		-  $		-  $		-  $		-  $	153	
Engineering	$	335  $	335  $	-  $	-  $	1,005  $	-  $		-  $		-  $		-  $		-  $		-  $		-  $	1,675	
Dissemination	$	451  $	451  $	451  $	451  $	451  $	451  $		-  $		-  $		-  $		-  $		-  $		-  $	2,704	
Dissemination-Amortization Schedules	$	100  $	-  $	-  $	100  $	-  $	-  $		-  $		-  $		-  $		-  $		-  $		-  $	200	
Assessment Roll	$	5,408  $	-  $	-  $	-  $	-  $	-  $		-  $		-  $		-  $		-  $		-  $		-  $	5,408	
Property Appraiser	$	-  $	-  $	-  $	-  $	1,234  $	-  $		-  $		-  $		-  $		-  $		-  $		-  $	1,234	
Arbitrage	$	-  $	-  $	-  $	-  $	-  $	-  $		-  $		-  $		-  $		-  $		-  $		-  $	-	
Attorney	$	931  $	2,095  $	383  $	865  $	1,210  $	-  $		-  $		-  $		-  $		-  $		-  $		-  $	5,483	
Annual Audit	$	-  $	-  $	-  $	-  $	-  $	-  $		-  $		-  $		-  $		-  $		-  $		-  $	-	
Trustee Fees	$	4,041  $	4,445  $	-  $	-  $	-  $	-  $		-  $		-  $		-  $		-  $		-  $		-  $	8,485	
Management Fees	$	3,648  $	3,648  $	3,648  $	3,648  $	3,648  $	3,648  $		-  $		-  $		-  $		-  $		-  $		-  $	21,888	
Information Technology	$	162  $	162  $	162  $	162  $	162  $	162  $		-  $		-  $		-  $		-  $		-  $		-  $	974	
Postage	$	101  $	91  $	375  $	255  $	227  $	209  $		-  $		-  $		-  $		-  $		-  $		-  $	1,258	
Copies	$	2  $	-  $	-  $	-  $	15  $	3  $		-  $		-  $		-  $		-  $		-  $		-  $	20	
Rentals and Leases	$	-  $	-  $	401  $	-  $	450  $	-  $		-  $		-  $		-  $		-  $		-  $		-  $	851	
Insurance	$	6,893  $	-  $	-  $	-  $	-  $	-  $		-  $		-  $		-  $		-  $		-  $		-  $	6,893	
Legal Advertising	$	-  $	264  $	-  $	189  $	-  $	-  $		-  $		-  $		-  $		-  $		-  $		-  $	454	
Other Current Charges	$	-  $	-  $	-  $	-  $	-  $	-  $		-  $		-  $		-  $		-  $		-  $		-  $	-	
Office Supplies	$	0  $	0  $	-  $	0  $	-  $	45  $		-  $		-  $		-  $		-  $		-  $		-  $	46	
Dues, Licenses & Subscriptions	$	175  $	-  $	-  $	-  $	-  $	-  $		-  $		-  $		-  $		-  $		-  $		-  $	175	
Website Hosting/Compliance	$	105  $	105  $	105  $	105  $	105  $	1,855  $		-  $		-  $		-  $		-  $		-  $		-  $	2,380	
Total Administrative	$	22,352  $	12,457  $	5,524  $	6,637  $	8,937  $	6,373  $		-  $		-  $		-  $		-  $		-  $		-  $	62,279	

Live Oak Lake
Community Development District Month to Month
FY 2026

	Oct-25	Nov-25	Dec-25	Jan-26	Feb-26	Mar-26	Apr-26	May-26	Jun-26	Jul-26	Aug-26	Sep-26	Total	

Operations & Maintenance															
Field Expenditures
Field Management	
$	
1,447  $	
1,447  $	
1,447  $	
1,447  $	
1,447  $	
1,447  $	
-  $	
-  $	
-  $	
-  $	
-  $	
-  $	
8,682	
Property Insurance	$	3,764  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	3,764	
Aquatic Control	$	4,375  $	4,491  $	4,491  $	5,284  $	4,491  $	4,491  $	-  $	-  $	-  $	-  $	-  $	-  $	27,624	
Mitigation Maintenance	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Midge Management	$	3,529  $	4,580  $	14,859  $	7,075  $	16,854  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	46,897	
Contingency	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Landscape Maintenance	$	21,700  $	21,700  $	21,700  $	22,135  $	22,135  $	22,135  $	-  $	-  $	-  $	-  $	-  $	-  $	131,504	
Landscaping Replacements	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Pond Fountain Maintenance	$	-  $	890  $	-  $	-  $	900  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	1,789	
Irrigation Consultant Services	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Irrigation Repairs	$	9,718  $	-  $	-  $	-  $	4,002  $	1,749  $	-  $	-  $	-  $	-  $	-  $	-  $	15,470	
General Repairs and Maintenance	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Electricity-Street Lights	$	3,873  $	3,902  $	3,866  $	3,924  $	3,902  $	3,888  $	-  $	-  $	-  $	-  $	-  $	-  $	23,355	
Electricity-Fountains	$	58  $	58  $	57  $	58  $	57  $	57  $	-  $	-  $	-  $	-  $	-  $	-  $	345	
Water-Irrigation	$	9,012  $	11,978  $	11,376  $	9,408  $	13,579  $	9,952  $	-  $	-  $	-  $	-  $	-  $	-  $	65,305	
Capital Reserve	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $
$	-
-	
Total Field	$	57,477  $	49,046  $	57,796  $	49,330  $	67,366  $	43,719  $	-  $	-  $	-  $	-  $	-  $	-  $	324,736	
															
Total Expenditures	$	79,829  $	61,503  $	63,321  $	55,967  $	76,303  $	50,092  $	-  $	-  $	-  $	-  $	-  $	-  $	387,015	
															
Excess (Deficiency) of Revenues over Expenditures	$	15,107  $	16,536  $	510,431  $	46,667  $	(70,217)  $	45,387  $	-  $	-  $	-  $	-  $	-  $	-  $	563,910	

LIVE OAK LAKE
COMMUNITY DEVELOPMENT DISTRICT
Long Term Debt Report FY 2026

Series 2016, Capital Improvement Revenue Bonds	

Interest Rate:	
4.50%		
Maturity Date:	5/1/36	$4,930,000.00	
Interest Rate:	4.625%		
Maturity Date:	5/1/47	$8,220,000.00	

Excess Revenues: Reserve Fund Definition:
Reserve Fund Requirement:	
Remain In Revenue Fund Maximum Annual Debt Assessments
$955,025.00		
Reserve Fund Balance:	$476,287.50		
Bonds outstanding - 9/30/2025		$13,150,000.00	
Less:	May 1, 2026 (Mandatory)	$0.00	
Less:	November 1, 2025 (Special Call)	($15,000.00)	
Current Bonds Outstanding		$13,135,000.00	
	
Series 2020, Capital Improvement Revenue Bonds	

Interest Rate:	
3.800%		
Maturity Date:	5/1/30	$1,745,000.00	
Interest Rate:	4.400%		
Maturity Date:	5/1/40	$4,810,000.00	
Interest Rate:	4.600%		
Maturity Date:	5/1/51	$8,525,000.00	

Excess Revenues: Reserve Fund Definition:
Reserve Fund Requirement:	
Remain In Revenue Fund Maximum Annual Debt Assessments
$989,553.13		
Reserve Fund Balance:	$988,440.00		

Bonds outstanding - 9/30/2025		
$15,080,000.00	
Less:	February 1, 2026 (Special Call)	($15,000.00)	
Less:	May 1, 2026 (Mandatory)	$0.00	
Current Bonds Outstanding		$15,065,000.00	

Total Current Bonds Outstanding	$28,200,000.00

Page 11

Section 2

RESOLUTION 2026-05

A RESOLUTION BY THE BOARD OF SUPERVISORS OF THE LIVE OAK LAKE COMMUNITY DEVELOPMENT DISTRICT RE-DESIGNATING THE PRINCIPAL HEADQUARTERS OF THE DISTRICT; RE-DESIGNATING THE LOCATION OF THE LOCAL DISTRICT RECORDS OFFICE; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the Live Oak Lake Community Development District (“District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within Osceola County, Florida; and

WHEREAS, the District desires to specify the location of the District’s principal headquarters for the purpose of establishing proper venue under the common law home venue privilege applicable to the District; and

WHEREAS, the District is statutorily required to designate a local district records office location for the purposes of affording citizens the ability to access the District’s records, promoting the disclosure of matters undertaken by the District, and ensuring that the public is informed of the activities of the District in accordance with Chapter 119 and Section 190.006(7), Florida Statutes.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE LIVE OAK LAKE COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. The District’s principal headquarters for the purpose of establishing proper venue shall be located at 2651 Remington Blvd., Kissimmee, FL 34744, within Osceola County, Florida.

SECTION 2. The District’s local records office shall be located at 2651 Remington Blvd., Kissimmee, FL 34744.

SECTION 3. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 16TH DAY OF APRIL 2026.

ATTEST:	LIVE OAK LAKE COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson / Vice Chairperson Board of Supervisors