RESOLUTION 2026-01

WHEREAS, the Board of Supervisors, hereinafter referred to as the “Board”, of the Isles Bartram Park Community Development District, hereinafter referred to as “District”, adopted a General Fund and Capital Reserve Fund Budget for fiscal year 2025, and

WHEREAS, the Board desires to reallocate funds budgeted to re-appropriate Revenues and Expenses approved during the Fiscal Year.

NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT TO THE FOLLOWING:

The General Fund and Capital Reserve Fund Budget are hereby amended in accordance with Exhibit “A” attached.

This resolution shall become effective this 14h day of November, 2025 and be reflected in the monthly and fiscal Year End 9/30/25 Financial Statements and Audit Report of the District

Isles Bartram Park

Community Development District

Attest:

by:			 Chairman

by:			 Secretary

ISLES OF BARTRAM PARK CDD RESOLUTION 2026-01

EXHIBIT A

Isles of Bartram Park
Community Development District General Fund
Budget Amendment
For The Period Ending September 30, 2025

	Adopted	Increase	Amended	Actual	
	Budget	(Decrease)	Budget	Thru 09/30/25	

Revenues:					
Special Assessments - Tax Roll	$	317,987	$	5,186	$	323,172	$	323,172	
Interest	3,414	4,075	7,489	7,489	
Total Revenues	$	321,401	$	9,260	$	330,661	$	330,661	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	4,000	$	400	4,400	$	4,400	
PR-FICA	306	-	31	337	337	
Engineering	12,000	-	12,000	-	
Attorney	10,000	(5,000)	5,000	1,724	
Annual Audit	4,100	-	4,100	4,100	
Assessment Administration	5,618	-	5,618	5,618	
Arbitrage Rebate	1,200	-	1,200	1,200	
Dissemination Agent	7,866	-	7,866	7,866	
Trustee Fees	8,800	-	8,800	8,800	
Management Fees	54,694	-	54,694	54,694	
Information Technology	1,800	-	1,800	1,800	
Website Maintenance	1,200	-	1,200	1,200	
Telephone	150	(100)	50	49	
Postage & Delivery	500	-	500	414	
Insurance General Liability/Public Officials	12,854	(517)	12,337	12,337	
Printing & Binding	500	(300)	200	178	
Legal Advertising	1,265	(600)	665	568	
Other Current Charges	1,000	(300)	700	627	
Office Supplies	200	(196)	4	4	
Dues, Licenses & Subscriptions	175	-	175	175	
Total General & Administrative	$	128,228	$	(6,582)	$	121,646	$	106,090	

Operations & Maintenance					
Field Expenditures					
Landscape Maintenace (Yellowstone)	$	64,972	$	-	$	64,972	$	50,379	
Lake Maintenance (First Choice Aquatics)	33,700	(3,500)	30,200	30,200	
Waterfall/Entry Pond Maintenance	11,500	(4,000)	7,500	6,696	
Lake Fountains Maintenance (First Coast Aquatics)	14,000	(10,510)	3,490	3,490	
Management	6,000	-	6,000	6,000	
Utilities	10,000	(3,500)	6,500	5,744	
General Maintenance	3,000	3,173	6,173	6,173	
Subtotal Field Expenditures	$	143,172	$	(18,337)	$	124,835	$	108,682	
					
Total Operations & Maintenance	$	143,172	$	(18,337)	$	124,835	$	108,682	
					
Total Expenditures	$	271,400	$	(24,919)	$	246,481	$	214,773	
					
Excess (Deficiency) of Revenues over Expenditures	$	50,000	$	34,180	$	84,180	$	115,888	

Other Financing Sources/(Uses):					
Capital Reserve Fund	(50,000)	-	(50,000)	(50,000)	
Total Other Financing Sources/(Uses)	$	(50,000)	$	-	$	(50,000)	$	(50,000)	
					
Net Change in Fund Balance	$	0	$	34,180	$	34,180	$	65,888	
					
Fund Balance - Beginning	$	-		$	146,898	$	146,898	
					
Fund Balance - Ending	$	0	$	34,180	$	181,078	$	212,786	

Isles of Bartram Park
Community Development District Capital Reserve Fund Budget Amendment
For The Period Ending September 30, 2025

	Adopted	Increase	Amended	Actual	
	Budget	(Decrease)	Budget	Thru 09/30/25	
Revenues					
Capital Reserve Transfer In	$	50,000	$	-	$	50,000	$	50,000	
Interest	-	3,174	3,174	3,174	
Total Revenues	$	50,000	$	3,174	$	53,174	$	53,174	

Expenditures:					
Capital Outlay	$	-	$	32,550	$	32,550	$	32,550	
Repairs and Maintenance	-	13,952	13,952	13,952	
Other Service Charges	-	215	215	215	
Total Expenditures	$	-	$	46,717	$	46,717	$	46,717	
					
Excess (Deficiency) of Revenues over Expenditures	$	50,000	$	(43,543)	$	6,457	$	6,457	

Other Financing Sources/(Uses)					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	50,000	$	(43,543)	$	6,457	$	6,457	
					
Fund Balance - Beginning	$	50,923	$	-	$	50,923	$	92,361	
					
Fund Balance - Ending	$	100,923	$	(43,543)	$	57,380	$	98,818