7/31/Adopted Rolling Hills Community Development District Adopted Budget FY 2026 1-2 34-789 11581111112--00123471169 Assessment Schedule Narratives Series 2022A1 aDnedb At 2S eArmviocert Fizuantido nSe Srcihese d2u0l2e2s Table of Contents Capital RGeesneerrvael FFuunndd Series 2020A1 aDnedb At 2S eArmviocert Fizuantido nSe Srcihese d2u0l2e0s SSeerriieeDDssee 22bb00tt11 SS55eeAArrvv12ii ccAAeemm FFoouurrnnttddiizz aaSStteeiirrooiinnee ssSS 22cchh00ee11dd55uuAAll12ee SerieDse 2b0t1 S5eArv3i cAem Fourntdiz aSteiroine sS 2ch0e1d5uAl3e Description AFBdYuo2dp0gt2ee5td Ac7tu/a3l1s/ T2h5ru Pro2j eMctoendt hNsext P9r/oT3jhe0rc/ut2e5d AFBdYuo 2dp0gt2eet6d REVENUES: IISSFnnpwatseceiuicmlririaeta &ylsn At RcT/seMees nPneitrssnaocsils.mc FI ePneeercendoostsgsmr -ae Omn F Reoelsl $ 1,266 34,,,056 580001000 - $ 1,27 220 409,,,,6237 82244062170 $ 27 ,, 55 5 -000000 - $ 1,27 230 1607,,,,,637232024460217 $ 1,25 14 45,,,360 730053000 - TOTAL REVENUES $ 1,274,681 $ 1,325,736 $ 10,500 $ 1,336,236 $ 1,274,683 EXPENDITURES: Administrative: ISFLPPETTBGAAAAODDMWnuroIenifaeutrrsenafsCeftipgsnnbulgsionennsoebcAaetieekissureaptnestralsrt,r i mgrm Ta iFnhAgeLsnevSatealeemeeeoaui lgdeiaimAgc rsn yexL n &tpFve&Aeeo useiaFeiepe eonn aR drstd DnaeeBrlnsbit mineiFetoset eeti iA bisTdnellFnssisiiadne dvete iO&Atnsymiceieestnggh s r&Shtieg ynnruen aoPibrtstlu sCtioobcrhgranlyaiit cpri ogOtienfosfincsials Insurance $ 111124 111122278000067,,,,,,,,,,,,,,,000022459015666 115560000000570006780001700000002800012300025 $ 11113 112347800169,,,,,,,,,,,,045566812567 1223446003688900368 2036778800003580134441355788 $ 111178,,,,,,002579 112223000146 17011389 (000577077246888 -----) $ 111114 1112557000679,,,,,,,,,,,,,1244569126667 1444680006788001688 412679900255880013461144556 $ 111125 111222488001127 ,,,,,,,,,,,,,,, 000000234000117 115680000000350333670001700000003600005800025 TOTAL ADMINISTRATIVE $ 144,833 $ 120,689 $ 22,877 $ 143,566 $ 154,309 Operations & Maintenance Field Operations ILLLRUOMMraaaeptiruiknnspelilicgddecratea haissiMrelttcclsisiaaaaoo n&ppi-nnn eeeI stMRor -e rMu enaCipsgiaaonaannntitcaretieogisnnenagm n&ecen eSncttyreetlights $ 1112349 50445556 ,,,,,,,, 70001122 50000447 00000027 - $ 11238 22911456,,,,,,,,39900177 6568067896055025791 $ 12 1245588,,,,,,,113560323458680257916 -- $ 1 111251 45555662,,,,,,,,01001162 6150144766470235931 $ 1 1111260 53345571 ,,,,,,,, 70001440 50000473 00000596 - Total Field Operations $ 245,509 $ 184,784 $ 65,290 $ 250,074 $ 254,810 Rolling Hills Community Development District Adopted Budget General Fund Page 1 Description AFBdYuo2dp0gt2ee5td Ac7tu/a3l1s/ T2h5ru Pro2j eMctoendt hNsext P9r/oT3jhe0rc/ut2e5d AFBdYuo 2dp0gt2eet6d Rolling Hills Community Development District Adopted Budget General Fund Amenity Center Operations JISSFFCPPPPRRRUOanepeoooaaaeeeptncsireccpfcpoooeliuuumiiciritrallllltts irroiieCAMaiiaattieriaearttyyhtllt snsit aiSyEOtn ea iAMice&eovnmlguernsn aettMvSsdie nnlcuPitaancaata/apynsaeiglGspnstnesasltmceieteesenes aMnntocneitor $ 111112234457 18000001556778 ,,,,,,,,,,,,,, 000000000267774 000000000256897 000000000224475 - $ 111223359 24899000035789 ,,,,,,,,,,,,,, 401222346666679 711223466678899 512333556678999 - $ ( 9 113 1344566790010,,,,,,,,,,,,,013456789029 460012456790037201445668906752 --) $ 11112233447 4800123556778,,,,,,,,,,,,,4602224455668 92711222456778529112334577790 -- $ 111122234447 18000012555778 ,,,,,,,,,,,,,, 000000000267795 000000000335880 000000002234580 - Total Amenity Center Operations $ 371,694 $ 341,271 $ 11,680 $ 352,951 $ 372,894 TOTAL EXPENDITURES $ 762,036 $ 646,743 $ 99,847 $ 746,591 $ 782,013 Other Sources/(Uses) Interfund Transfer Out - Cap Reserve $ (512,645) $ (512,645) $ - $ (512,645) $ (492,670) TOTAL OTHER SOURCES/(USES) $ (512,645) $ (512,645) $ - $ (512,645) $ (492,670) EXCESS REVENUES (EXPENDITURES) $ - $ 166,348 $ (89,347) $ 77,000 $ - LGNeresot sAs:s sD Asiessscssoemsusnemntste s&nt Csollections 6% $$ 1 , 12 , 36 48660,0,,88891374 Product Assessable Units Total Gross Assessment FY25 Gross Per Unit FY26 Gross Per Unit Increase/ (Decrease) SSSSiiiinnnngggglllleeee FFFFaaaammmmiiiillllyyyy S5AAe012a'ss ons A3 11352893666 $$$$ 236 92483336,,,,801900084127....80788458 $$$$ 1111,,,,777766669999....99990000 $$$$ 1111,,,,777766669999....99990000 $$$$ 0000....00000000 Total 761 $ 1,346,896.56 Page 2 Description AFBdYuo2dp0gt2ee5td 7A/Tc3th1ur/au2ls5 P2r MoNjoeexnctttehds P9r/oT3jhe0rc/ut2e5d AFBdYuo 2dp0gt2eet6d REVENUES: ICCnaatrperirtyae Fls Rto Iernswceaorrvmdee -BTarlaannscfeer In $ 15 114026,,,036045057 $ 25 101102,,,868048956 $ 3,000 -- $ 25 101402,,,868048956 $ 46 119029,,,026057008 TOTAL REVENUES $ 669,002 ####### $ 3,000 ####### ######## EXPENDITURES: Capital Outlay $ - $ 18,460 $ 90,622 $ 109,082 $ 400,000 TOTAL EXPENDITURES $ - $ 18,460 $ 90,622 ####### $ 400,000 TOTAL EXPENDITURES $ - $ 18,460 $ 90,622 ####### $ 400,000 EXCESS REVENUES (EXPENDITURES) $ 669,002 ####### $ (87,622) ####### $ 721,928 Capital Reserve Study Description FY 2026- Reserve Study ICERAnxoentpsnteieetrcrrneivipdsbeaituts tIute nBirdocee noBgssmianleannincge of Year $ 6 2 ( 0 412 , 9276 842898,,,,2178.0901701395) Budget Fiscal Year 2026 Description Projected FY 2026 ICERAnxoentpsnteieetrcrrneivipdsbeaituts tIute nBirdocee noBgssmianleannincge of Year $ ( 4467 1129001290,,,,,026900257000880) Variance Reserve Study Vs Actual $ 443,815 Rolling Hills Community Development District Proposed Budget Capital Reserve Fund Page 3 Rolling Hills Community Development District Budget Narrative Fiscal Year 2026 REVENUES Annual Audit TheDistrict's legalcounsel,Kutak Rock LLP ,willbeprovidinggenerallegalservices totheDistrict,preparation for monthly meetings, preparation and review of agreements, resolutions, etc. includingattendanceand Interest/Misc. Income The District earns interest on the monthly average collected balance for each of their investment accounts. Expenditures - Administrative Supervisors Fees The District may compensate supervisors up to $200 per meeting with a maximum amount of $4,800 per year. FICA Taxes Represents District’s share of Social Security and Medicare Taxes withheld from supervisor’s fees. District Engineering Fees pTrheepDarisattrioicnt fwori lmlcoonntthrlayc btowaritdh maneeetninggins,e reerviniegwfi rinmvotoicepsr,o evtcid.egeneralengineeringservicestotheDistrict,includingattendanceand District Attorney Fees Information Technology lTehaeseDdi sbtyr iGcotvperrnomceesnsetasl aMllaonfaitgsemfineannt cSiearlvaiccetisv, LitLieCs,. i ncludingaccountspayable,financialstatements,etc.onamainframecomputer Website Maintenance uPeserfCuhl wapetbesri2te0s1 r4e-g2a2r,dLianwg CsoomfFplloiarnidcae, iaslsluDeiss.t rTichtiss wmeubsstihtea vweilal wbee mbsaiitnettaoinperdo bvyid GeMdSe-tSaFil,e LdLiCn faonrdm uaptidoanteodn mthoentChDlyD.aswellaslinksto Telephone The District is required annually to conduct an audit of its financial records by an Independent Certified Public Accounting Firm. Grau Assessment Roll Administration dTehbet Dseisrtvriiccet ahsassescsomnternatcst etod twheit ChoGuonvteyr nTmaxe CnotallleMctaonr.agement Services forthecertificationoftheDistrict’sannualmaintenanceand Dissemination Agent rTehpeoDrtisintrgi crteqisurireeqmuiernetds bfoyrt uhnerSeelcauterdit yboanndd iEsxscuheasn. gTehCe oDmismtriiscsti hoanst coocnotmrapcltyedw witihthR GuMleS1, 5L(LcC)( t2o) -p1r2o(vbi)d(e5 t)h,wis hsiecrhvriceela.testoadditional tTAhh1e/e DADi2isstBtrroiicncttd. sis.rTehqeuDiriesdtrtioctanwnilulaclloynhtraavcetawniathrbaitcreargteifrieedbaptuebclaiclcauclactoiuonntoinngthfiremDitsotrcicatlc’uSlaetreietsh2e0r1eb5aAte1/liAa2b/ilAit3y,a2n0d20suAb1m/Ait2reapnodr2t0s2to2 Trustee Fees I2Tm0h2ep0rDAoivs1terCmiaceptnititsa RslueImevdepn$ru2oe,v5 ae0nm0d,e 0Rn0et0fRuonefvdSeinenrgui BeesoRn2ed0fus1n 5wdAhin-i1cg,hB$ ao1rn,e9d 3hs0el,a0dn0 bd0y$ oa6f T,1Sr3eur0si,e0tse0e02 a0ot1 fU5S.ASe.r- B2iea,sn$k23.0, 8 2520A,0100anodfS$e4r,7ie4s02,000105Aof-3S,e$ri4e,s46250,02020A2ofCSaepriiteasl District Management Fees TheDistrictreceivesManagement,AccountingandAdministrativeservicesaspartofaManagementAgreementwithGovernmental Management Services, LLC . Telephone and fax machine. Postage and Delivery Mailing of checks, payroll, overnight deliveries, correspondence, etc. Swim & Tennis Program Fees Facility Rental Fees Represents fees collected for the use of Pool and Tennis amenities. The residents may rent the facilities for personal use. Arbitrage Rebate Page 4 Rolling Hills Community Development District Budget Narrative Fiscal Year 2026 Account No. Description Monthly Annually Clay CCloanyt CEinloegucentnrtciyyc Utility Authority ********************************2222466824457889 3599 $$$$12$$$$13,,3447275713896878 28 $$ $$22 51417$$$$,,,,,582374558291815674464626683 Total $63,175 Represents repairs and maintenance as needed. The District is required to advertise various notices for monthly Board meetings, public hearings etc. Printing and Binding Printing of computerized checks, stationery, envelopes etc. Legal Advertising Miscellaneous office supplies. TDihsetrDicits.trictisrequiredtopayanannualfeetoFloridaCommercefor$175. Thisistheonlyexpenseunderthiscategoryforthe Expenditures – Field Operations Due, Licenses & Subscriptions Expenditures - Administrative (continued) Bank Fees and Other Charges This includes monthly bank charges and any other miscellaneous expenses that incur during the year. Office Supplies Insurance General Liability pTrhoevDidisitnrgi cint'ssuGraennceer acloLviearbailgiety to& gPouvbelrincmOfefnictiaall sagLeinabciielist.yInsurancepolicyiswithFloridaInsuranceAlliance(FIA).FIAspecializesin iTrhreigaDtiisotnr iacntdh masaicnotnentraancctee dcowntirthacRtsiv.erside Management Services toprovideoversightofdailyoperationsofthecommonareas, 233234134468 --R11o BBllrrinaaddg llVeeyyie CCwrr eeBeelkkv dDD.rr.. 3333222211112225----1223 BBBBrrrraaaaddddlllleeeeyyyy CCCCrrrreeeeeeeekkkk IRRRreeerccciglllaaaaiiitmmmion Operations Management Utilities - Irrigation & Streetlights Repairs & Maintenance The District has utility accounts with the following providers for irrigation and lighting: 2404-1 Rolling View Blvd. Page 5 Rolling Hills Community Development District Budget Narrative Fiscal Year 2026 Account No. Description Monthly Annually Clay Electric Cooperative CCClooanmyt cCinaogsuetnntcyy Utility Authority *******************39*45*17**1030 $$$233,3460055 $$$$23447,,,,126600460000 Total $39,600 Represents cost to install mulch throughout the district. Represents irrigation repairs as needed Mulch Lake Maintenance Irrigation Repairs cTohnistrraecptreeds wenitths lRaunpdpsecratp Ceommapinatneineasn. ceofalltheDistrictproperty,toincludemowing,weeding,trimming,pruningetc.TheDistrictis Landscape Landscape - Contingency Represents a contingency for mulch installation, sod repairs/replacement, plant replacements and new common areas to maintain. lTahbeorD, iesqtruiicptmheanstc, hoenrtbraiccitdeeds,w anitdh tTehchenLoalkoegyD tooc tcoornstrfoolr inmvoarseivaeq pulaatnictsp alnandt amlgaaen.a gementofthecommunity’slakes.Servicesprovide Expenditures – Amenity Center Operations Facility Management Facility Asst/Gate Monitor Pool Attendants Refuse Service aTchceorDdisatnrcicet whiaths tchoenitrr caocntetdrawcti.t hRiverside Management Services tostafftheamenitycenterandmanagethedaytodayoperationsin sTthaeffiDnigs atrt ipcotohlass focro nchtreaccktiendg wini rthesRidivenertss iadnedM thaeniarg geumeesntst fSoerr fvaiccielistyfo ursWageee.kendandHolidayfacility management,and/ortoprovide eTnhfeorDciesmtreicntt hoaf spocooln rturalecst eaddowpittehdR biyve trhseid DeisMtraincat.g ement Services toprovidepoolattendantsfortheDistrict’swaterslide,safetyand Expenditures – Field Operations (continued) Utilities - Electric, Water, Cable, Internet & Telephone 33Ca22b11l22e -/B4Irn Batrdearlednylee Cty/r TCereeeklee Dpkhr D.orn.e Security dTuhmepDsistetrri tcot bhea esmcpotniterda octnecde aw witehekG.F L Environmental fortherefusecontainerremoval.Thecontractisforone2yardfrontload The District has contracted with the Clay County Sheriff’s Office to provide part time security covering the community. Page 6 Rolling Hills Community Development District Budget Narrative Fiscal Year 2026 •A/C unit quarterly maintenance by Mechanical Solutions Transfer Out-Capital Reserve Expenditures – Other Sources/(Uses) Funds are transferred to the Capital Reserve to fund restoration and refurbishment projects as approved by the Board of Supervisors. TheDistrict’sPropertyInsurancepolicyiswithFloridaInsuranceAlliance(FIA).FIAspecializesinprovidinginsurancecoverageto governmental agencies. Represents cost for the various permits required for the operation of the amenity center. The District purchases all necessary chemicals from Poolsure for the swimming pool. Any supplies and chemicals needed for the daily upkeep and operation of the Amenity Center. The District will host certain special events throughout the year for the residents of the community. The District has contracted with Riverside Management Services for the weekly cleaning and maintenance of the pools. •••••LPPAQauiungimannhruttpti arnesler g aiplnnyasd iptr amrsle laoasnttsoiduor rnn eme wwai anbstuhel nbaaslln/ fbcaeca ilalliantsdyt sraerpeaasirs Expenditures – Amenity Center Operations (continued) The District has contracted with Riverside Management Services for the monthly cleaning of the clubhouse. The District will incur various cost associated with the overall maintenance of the District’s amenity center to include: Insurance Pool Maintenance Special Events Operating Supplies Pool Chemicals Permit Repairs & Maintenance Janitorial Page 7 Description AFBdYuo2dp0gt2ee5td 7A/Tc3th1ur/au2ls5 P2r MoNjoeexnctttehds P9r/oT3jhe0rc/ut2e5d AFBdYuo 2dp0gt2eet6d REVENUES: ISCnpaterecrriyae lFs Ato Esrswaerasnrsidnm gSesunrtps-luOsn ( R1)oll $ 1 5762,,984011 - $ 1 47 663,,,594672441 $ 1 , 5 -00 - $ 1 47 863,,,094672441 $ 1 5722,,286051 - TOTAL REVENUES $ 229,742 $ 226,959 $ 1,500 $ 228,459 $ 225,066 EXPENDITURES: IIPnnrttineerrceeipssatt l-- - 01 0155///000111 $ 449033,,,000099077 $ 449033,,,000099077 $ - -- $ 449033,,,000099077 $ 449005,,,077099011 TOTAL EXPENDITURES $ 176,194 $ 176,194 $ - $ 176,194 $ 176,581 Other Sources/(Uses) Interfund transfer In/(Out) $ - $ - $ - $ - $ - TOTAL OTHER SOURCES/(USES) $ - $ - $ - $ - $ - TOTAL EXPENDITURES $ 176,194 $ 176,194 $ - $ 176,194 $ 176,581 EXCESS REVENUES (EXPENDITURES) $ 53,548 $ 50,765 $ 1,500 $ 52,265 $ 48,485 (1) Carry Forward is Net of Reserve Requirement $ 38,356 LGNeresot sAs:s sD Asiessscssoemsusnemntste s&nt Csollections 6% $$ 1 17 18213,8,,08033100 Product Assessable Units Total Gross Assessment FY25 Gross Per Unit FY26 Gross Per Unit Increase/ (Decrease) Single Family A1 144 $ 183,830.40 $ 1,276.60 $ 1,276.60 $ - Total 144 $ 183,830.40 Rolling Hills Community Development District Adopted Budget Debt Service Series 2015-A1 Capital Improvement Revenue Refunding Bonds Interest Due 11/1/26 Page 8 Period OuBtsatlaanndceing Coupons Principal Interest AnSneuravl iDceebt 000000000000001111111111111111111111111155555555555555///////////////////////////000000000000000000000000000111111111111111111111111111///////////////////////////222222222222333333333333333001122334444555566667778899 1111111111111,,,,,,,,,,,,,0011223344556 11334455778899566778888888800002244445577000000555555500005555555555,,,,,,,,,,,,,,,,,,,,,,,,,,,000000000000000000000000000000000000000000000000000000000000000000000000000000000 555555555555555555555555555...........................111111444444444466666666666000000000002222225555555555000000000000000000000555555%%%%%%%%%%%%%%%%%%%%%%%%%%% 11111111111 8990012222345505500000055555,,,,,,,,,,,,,,000000000000000000000000000000000000000000 11111122222233333344444 448800222222335556666889999,,,,,,,,,,,,,,,,,,,,,,,,,,,335500112333344666666777799444400003333556666667779999000000000000001111566666677 111111111111115566667777777701223333446789,,,,,,,,,,,,,,001333445578890000024466788800000011266677..............0000002225558800000000055588 Total $ 1,655,000 $ 706,570 $ 2,361,570 Rolling Hills Community Development District AMORTIZATION SCHEDULE Debt Service Series 2015-A1 Capital Improvement Revenue Refunding Bonds Page 9 Description AFBdYuo2dp0gt2ee5td 7A/Tc3th1ur/au2ls5 P2r MoNjoeexnctttehds P9r/oT3jhe0rc/ut2e5d AFBdYuo 2dp0gt2eet6d REVENUES: ISCnpaterecrriyae lFs Ato Esrswaerasnrsidnm gSesunrtps-luOsn ( R1)oll $ 1 5366,,685000 - $ 1 43 697,,,762839712 $ 1 , 5 -00 - $ 1 43 897,,,262839712 $ 1 6316,,389080 - TOTAL REVENUES $ 193,450 $ 193,710 $ 1,500 $ 195,210 $ 198,198 EXPENDITURES: IISPnnprttieneecrrciaeeiplss Catt la-- - l01 l0 15-5 //1/001011/11 $ 336445,,,011033011 - $ 336445,,,044000066 - $ - --- $ 336445,,,044000066 - $ 336225,,,077044011 - TOTAL EXPENDITURES $ 133,263 $ 133,813 $ - $ 133,813 $ 130,481 Other Sources/(Uses) Interfund transfer In/(Out) $ - $ - $ - $ - $ - TOTAL OTHER SOURCES/(USES) $ - $ - $ - $ - $ - TOTAL EXPENDITURES $ 133,263 $ 133,813 $ - $ 133,813 $ 130,481 EXCESS REVENUES (EXPENDITURES) $ 60,188 $ 59,898 $ 1,500 $ 61,398 $ 67,717 (1) Carry Forward is Net of Reserve Requirement $$ 3311,,007755..0000 LGNeresot sAs:s sD Asiessscssoemsusnemntste s&nt Csollections 6% $$ 1 13 4 6 85,8,,75033022 Product Assessable Units Total Gross Assessment FY25 Gross Per Unit FY26 Gross Per Unit Increase/ (Decrease) Single Family A2 114 $ 145,532.40 $ 1,276.60 $ 1,276.60 $ - Total 114 $ 145,532.40 Rolling Hills Community Development District Adopted Budget Debt Service Series 2015-A2 Capital Improvement Revenue Refunding Bonds Interest Due 11/1/26 Page 10 Period OuBtsatlaanndceing Coupons Principal Interest AnSneuravl iDceebt 000000000000001111111111111111111111111155555555555555///////////////////////////000000000000000000000000000111111111111111111111111111///////////////////////////222222222222333333333333333001122334444555566667778899 111111111,,,,,,,,,001111223 112233446677778899233556699000033667788889999000000055000000000000555555,,,,,,,,,,,,,,,,,,,,,,,,,,,000000000000000000000000000000000000000000000000000000000000000000000000000000000 555555555555555555555555555...........................111115555555555555555555555000000000000000000000022222000000000000000000000055555%%%%%%%%%%%%%%%%%%%%%%%%%%% 111111 6668889900123300005555000055,,,,,,,,,,,,,,000000000000000000000000000000000000000000 11111111222222223333333 337700111122334444566668899,,,,,,,,,,,,,,,,,,,,,,,,,,,115500223344445566667788889557700001133444555566777777005500000011333345555556688 111111111111112333333333333400235556667899,,,,,,,,,,,,,,001112355677890011112455556700000022225556..............0000000055556800000000000038 Total $ 1,320,000 $ 576,963 $ 1,896,963 Rolling Hills Community Development District AMORTIZATION SCHEDULE Debt Service Series 2015-A2 Capital Improvement Revenue Refunding Bonds Page 11 Description AFBdYuo2dp0gt2ee5td 7A/Tc3th1ur/au2ls5 P2r MoNjoeexnctttehds P9r/oT3jhe0rc/ut2e5d AFBdYuo 2dp0gt2eet6d REVENUES: ISCnpaterecrriyae lFs Ato Esrswaerasnrsidnm gSesunrtps-luOsn ( R1)oll $ 1407,,693978 - $ 14 104,,,038546856 $ 1 -50 - $ 14 104,,,238046856 $ 1407,,696989 - TOTAL REVENUES $ 58,636 $ 56,269 $ 150 $ 56,419 $ 58,667 EXPENDITURES: IIPnnrttineerrceeipssatt l-- - 01 0155///000111 $ 111115,,,077022055 $ 111115,,,077022055 $ - -- $ 111115,,,077022055 $ 112011,,,022022033 TOTAL EXPENDITURES $ 38,450 $ 38,450 $ - $ 38,450 $ 42,445 Other Sources/(Uses) Interfund transfer In/(Out) $ - $ - $ - $ - $ - TOTAL OTHER SOURCES/(USES) $ - $ - $ - $ - $ - TOTAL EXPENDITURES $ 38,450 $ 38,450 $ - $ 38,450 $ 42,445 EXCESS REVENUES (EXPENDITURES) $ 20,186 $ 17,819 $ 150 $ 17,969 $ 16,222 (1) Carry Forward is Net of Reserve Requirement $$ 1100,,555522..5500 LGNeresot sAs:s sD Asiessscssoemsusnemntste s&nt Csollections 6% $$ 4 4 0 23,6,,52999886 Product Assessable Units Total Gross Assessment FY25 Gross Per Unit FY26 Gross Per Unit Increase/ (Decrease) Single Family Seasons A3 52 $ 43,296.24 $ 832.62 $ 832.62 $ - Total 52 $ 43,296.24 Rolling Hills Community Development District Adopted Budget Debt Service Series 2015-A3 Capital Improvement Revenue Refunding Bonds Interest Due 11/1/26 Page 12 Period OuBtsatlaanndceing Coupons Principal Interest AnSneuravl iDceebt 000000000000000111111111111111111111111111111555555555555555//////////////////////////////000000000000000000000000000000111111111111111111111111111111//////////////////////////////222222222222222333333333333333001122233334444555566667778899 $ 11111122222222223333333333 447700111122334455556677778899005500000000000000555555555555,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000 666666666666666666666666666666..............................777777777777777777777777777777000000000000000000000000000000000000000000000000000000000000%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 111222222333334000000055555555,,,,,,,,,,,,,,,000000000000000000000000000000000000000000000 $ 1111111111 112233445566778899990011112222,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,223333555566666677882222557777001111334477888899992222223355000000333333555555880033335588 13333333444444440001112227888999,,,,,,,,,,,,,,,,012333345778999913334455577889990022255555577777................00000000555555550000000000000000 Total $ 380,000 $ 236,175 $ 616,175 Rolling Hills Community Development District AMORTIZATION SCHEDULE Debt Service Series 2015-A3 Capital Improvement Revenue Refunding Bonds Page 13 Description AFBdYuo2dp0gt2ee5td 7A/Tc3th1ur/au2ls5 P2r MoNjoeexnctttehds P9r/oT3jhe0rc/ut2e5d AFBdYuo 2dp0gt2eet6d REVENUES: ISSCnppateereccrriiyaae llFs AAto Essrsswaeerassnrssidnmm gSeesunnrttpss lAAu -s21 (--1DO) inre Rcotll $ 1 236895,,,789038481 - $ 1 1656,,750707 -- $ 2 , 5 -00 -- $ 1 1686,,250707 -- $ 27 75,,686359 -- TOTAL REVENUES $ 234,523 $ 182,277 $ 2,500 $ 184,777 $ 283,504 EXPENDITURES: Series 2020 A1 IIPnnrttineerrceeipssatt l-- - 01 0155///000111 $ 555066,,,066066099 $ 555066,,,066066099 $ - --- $ 555066,,,066066099 $ 555555,,,088022055 SeIIrnnitteeesrr 2eess0tt2 -- 00115 A//20011 $ 1144,,336699 $ 13,775 - $ - -- $ 13,775 - $ - - TOTAL EXPENDITURES $ 192,075 $ 177,113 $ - $ 177,113 $ 166,650 Other Sources/(Uses) Interfund transfer In/(Out) $ - $ - $ - $ - $ - TOTAL OTHER SOURCES/(USES) $ - $ - $ - $ - $ - TOTAL EXPENDITURES $ 192,075 $ 177,113 $ - $ 177,113 $ 166,650 EXCESS REVENUES (EXPENDITURES) $ 42,448 $ 5,165 $ 2,500 $ 7,665 $ 116,854 **Series 2022 A2 paid in full (1) Carry Forward is Net of Reserve Requirement $ 54,759.38 LGNeresot sAs:s sD Asiessscssoemsusnemntste s&nt Csollections 6% $$ 1 16 17506,9,,55897156 Product Assessable Units Total Gross Assessment FY25 Gross Per Unit FY26 Gross Per Unit Increase/ (Decrease) Single Family 50's 139 $ 176,575.87 $ 1,270.33 $ 1,270.33 $ - Total 139 $ 176,575.87 Rolling Hills Community Development District Adopted Budget Debt Service Series 2020-A1/A2 Capital Improvement Revenue and Refunding Bonds Interest Due 11/1/26 Page 14 Period OuBtsatlaanndceing Coupons Principal Interest AnSneuravl iDceebt 0000000000000000000000000000001111111111111111111111111111111111111111111111111111111111555555555555555555555555555555//////////////////////////////////////////////////////////0000000000000000000000000000000000000000000000000000000000011111111111111111111111111111111111111111111111111111111111/////////2222222222222222223333333333333333333344444444444444444444500000111111222222333333444444555555666666777777888888999999 $ 111111111111111111111122222222222222222222222,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,000000111111222222333344444455555556677778899 11224455668899000000112233334444444455555555666666668888899111122335577880000000000000000000000005555555555555555555550000000055555,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,00000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000 33333333333333333334444444444444444444444444444444444444444...........................................................33333333366666666666666666666888888888888888888888888888888222222222222222222227777777777777777777777777777777777777775555555555555555555555555555555555555555555555555555555555%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% $11111111111 445555556667777889900112234456000000000055555555500000005555,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000 ----------------------------- $ 1111112222222233333333444444444444555555555555555555556 33770000001111112222333333344444455556666667777778888889999,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,55990000001111111122223333444445555556666666666667777888888005500000000111111222222224444444555566666677778888999999990066000011122333333334444444455566666677778888888888999999 111111111111111111111111111111666666666666666666666666666666011122222233333444444555555555,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,001111333334444455555667788999001222344556666777788889999999000001111112333333455556667788..............................000011122235556666777777888888000000033333335555555558888888 - Total $ 2,625,000 $ 2,289,163 $ 4,914,163 Rolling Hills Community Development District AMORTIZATION SCHEDULE Debt Service Series 2020-A1 Capital Improvement Revenue Bonds Page 15 Period OuBtsatlaanndceing Coupons Principal Interest AnSneuravl iDceebt 000000001111111122555558////////////000000000000111111111111////////////222222222222112223344455 $ 111111111,,,,,,,,,223334888 660114449990000000000555,,,,,,,,,,,000000000000000000000000000000000 - 444444444444............777777777777555555555555000000000000%%%%%%%%%%%% 1456 120289050555,,,,,,000000000000$000000 ------ $ 112333444333334468,,,,,,,,,000333577 120001116671900013339979 - 468 6934906336,,,,,006792733905167.....0555806008 - Total $ 1,840,000 $ 290,461 $ 2,130,461 Rolling Hills Community Development District AMORTIZATION SCHEDULE Debt Service Series 2020-A2 Capital Improvement Revenue and Refunding Bonds Page 16 Description AFBdYuo2dp0gt2ee5td 7A/Tc3th1ur/au2ls5 P2r MoNjoeexnctttehds P9r/oT3jhe0rc/ut2e5d AFBdYuo 2dp0gt2eet6d REVENUES: ISSCPnpprateeerepccrriiyaaaey llFs mAAto Essresswaneertassn Arssidnmm2 gSeesunnrttpss l-Au D-s1 i(r-1eO) cnt Roll $ 134457388,,,014117022 - $ 347 2644967369,,,,,483373606718237 $ 1 0 25 ,, 51 -0709 -- $ 1347 2447983369,,,,,903376016780237 $ 123479358,,,011112012 - TOTAL REVENUES $ 979,594 $ 1,683,741 $ 107,679 ######## $ 816,243 EXPENDITURES: Series 2022 A1 IIPnnrttineerrceeipssatt l-- - 01 0155///000111 $ 111112115,,,066000000 $ 111112115,,,066000000 $ - -- $ 111112115,,,066000000 $ 111003099,,,066044077 Series 2022 A2 IIISSSnnnpppttteeeeeecccrrriiiaaaeeelllsss CCCttt aaa--- lll001lll 125--- ///001000125111///111 $ 8833,,112299 ---- $ 333 67334 368000,,,,,,046000135000108000 $ - ----- $ 333 67334 368000,,,,,,046000135000108000 $ 6600,,440088 ---- TOTAL EXPENDITURES $ 514,458 $ 1,496,299 $ - ######## $ 470,110 Other Sources/(Uses) Interfund transfer In/(Out) $ - $ - $ - $ - $ - TOTAL OTHER SOURCES/(USES) $ - $ - $ - $ - $ - TOTAL EXPENDITURES $ 514,458 $ 1,496,299 $ - ######## $ 470,110 EXCESS REVENUES (EXPENDITURES) $ 465,137 $ 187,442 $ 107,679 $ 295,121 $ 346,133 (1) Carry Forward is Net of Reserve Requirement $$ $11 606078,,,406012835...066033 LGNeresot sAs:s sD Asiessscssoemsusnemntste s&nt Csollections 6% $$ 3 34 27820,1,,23123202 Product Assessable Units Total Gross Assessment FY25 Gross Per Unit FY26 Gross Per Unit Increase/ (Decrease) Single Family 50's 247 $ 370,332.04 $ 1,499.32 $ 1,499.32 $ - Total 247 $ 370,332.04 A2 Interest Due 11/1/26 Rolling Hills Community Development District Adopted Budget Debt Service Series 2022 A1/A2 Capital Improvement Revenue and Refunding Bonds A1 Interest Due 11/1/26 Page 17 Period OuBtsatlaanndceing Coupons Principal Interest AnSneuravl iDceebt 05/01/22 6,130,000 $ 3.125% - $ 51,232 $ - 11/01/22 6,130,000 3.125% - 115,272 166,503.82 05/01/23 6,130,000 3.125% 115,000 115,272 11/01/23 6,015,000 3.125% - 113,475 343,746.88 05/01/24 6,015,000 3.125% 120,000 113,475 11/01/24 5,895,000 3.125% - 111,600 345,075.00 05/01/25 5,895,000 3.125% 125,000 111,600 11/01/25 5,770,000 3.125% - 109,647 346,246.88 05/01/26 5,770,000 3.125% 130,000 109,647 11/01/26 5,640,000 3.125% - 107,616 347,262.50 05/01/27 5,640,000 3.125% 135,000 107,616 11/01/27 5,505,000 3.400% - 105,506 348,121.88 05/01/28 5,505,000 3.400% 135,000 105,506 11/01/28 5,370,000 3.400% - 103,211 343,717.50 05/01/29 5,370,000 3.400% 140,000 103,211 11/01/29 5,230,000 3.400% - 100,831 344,042.50 05/01/30 5,230,000 3.400% 145,000 100,831 11/01/30 5,085,000 3.400% - 98,366 344,197.50 05/01/31 5,085,000 3.400% 150,000 98,366 11/01/31 4,935,000 3.400% - 95,816 344,182.50 05/01/32 4,935,000 3.400% 155,000 95,816 11/01/32 4,780,000 3.750% - 93,181 343,997.50 05/01/33 4,780,000 3.750% 160,000 93,181 11/01/33 4,620,000 3.750% - 90,181 343,362.50 05/01/34 4,620,000 3.750% 170,000 90,181 11/01/34 4,450,000 3.750% - 86,994 347,175.00 05/01/35 4,450,000 3.750% 175,000 86,994 11/01/35 4,275,000 3.750% - 83,713 345,706.25 05/01/36 4,275,000 3.750% 180,000 83,713 11/01/36 4,095,000 3.750% - 80,338 344,050.00 05/01/37 4,095,000 3.750% 190,000 80,338 11/01/37 3,905,000 3.750% - 76,775 347,112.50 05/01/38 3,905,000 3.750% 195,000 76,775 11/01/38 3,710,000 3.750% - 73,119 344,893.75 05/01/39 3,710,000 3.750% 205,000 73,119 11/01/39 3,505,000 3.750% - 69,275 347,393.75 05/01/40 3,505,000 3.750% 210,000 69,275 11/01/40 3,295,000 3.750% - 65,338 344,612.50 05/01/41 3,295,000 3.750% 220,000 65,338 11/01/41 3,075,000 3.750% - 61,213 346,550.00 05/01/42 3,075,000 3.750% 230,000 61,213 11/01/42 2,845,000 4.000% - 56,900 348,112.50 05/01/43 2,845,000 4.000% 235,000 56,900 11/01/43 2,610,000 4.000% - 52,200 344,100.00 05/01/44 2,610,000 4.000% 245,000 52,200 11/01/44 2,365,000 4.000% - 47,300 344,500.00 05/01/45 2,365,000 4.000% 255,000 47,300 11/01/45 2,110,000 4.000% - 42,200 344,500.00 05/01/46 2,110,000 4.000% 265,000 42,200 11/01/46 1,845,000 4.000% - 36,900 344,100.00 05/01/47 1,845,000 4.000% 275,000 36,900 11/01/47 1,570,000 4.000% - 31,400 343,300.00 05/01/48 1,570,000 4.000% 290,000 31,400 11/01/48 1,280,000 4.000% - 25,600 347,000.00 05/01/49 1,280,000 4.000% 300,000 25,600 11/01/49 980,000 4.000% - 19,600 345,200.00 05/01/50 980,000 4.000% 315,000 19,600 11/01/50 665,000 4.000% - 13,300 347,900.00 05/01/51 665,000 4.000% 325,000 13,300 11/01/51 340,000 4.000% - 6,800 345,100.00 05/01/52 340,000 4.000% 340,000 6,800 346,800.00 Total 6,130,000 $ 4,398,563 $ 10,528,563 $ Rolling Hills Community Development District AMORTIZATION SCHEDULE Debt Service Series 2022-A1 Capital Improvement Revenue and Refunding Bonds Page 18 Period OuBtsatlaanndceing Coupons Principal Interest AnSneuravl iDceebt 0000000000000111111111111111111112555555555558///////////////////////0000000000000000000000011111111111111111111111///////////////////////2222222222222222223333300112223344455566778899 $ 33333333333333334444444,,,,,,,,,,,,,,,,,,,,,,,333333333333333567777791111111111111114444445700000000000000000000005,,,,,,,,,,,,,,,,,,,,,,,000000000000000000000000000000000000000000000000000000000000000000000 33333333333333333333333.......................666666666666666666666665555555555555555555555500000000000000000000000%%%%%%%%%%%%%%%%%%%%%%% 3,3 12333133448000055,,,,,,000000000000$000000 ----------------- $ 366666666666666678888 23000000000000006666688,,,,,,,,,,,,,,,,,,,,,,,024444444444444444555561300000000000000000034516055557888888888888888 3,3 11111111469702222222357000000034567,,,,,,,,,,,,402388888889011111113459701555555578............500000001566000000000336 - Total $ 4,740,000 $ 1,380,506 $ 6,392,740 Rolling Hills Community Development District AMORTIZATION SCHEDULE Debt Service Series 2022-A2 Capital Improvement Revenue and Refunding Bonds Page 19 Neighborhood UOn&itMs B2Uo0nn1itd5ss B2Uo0nn2itd0ss 20B2o2n Udnsi ts FY 2026 FY2025 Increase/ (decrease) Increase/ (decrease) FY 2026 FY2025 Increase/ (decrease) O&M O&M O&M Series 2015 Series 2020 Series 2022 Series 2015 Series 2020 Series 2022 Single Family A1 196 144 0 0 $1,769.90 $1,769.90 $0.00 $1,276.60 $0.00 $0.00 $1,276.60 $0.00 $0.00 $0.00 $3,046.50 $3,046.50 $0.00 Single Family A2 126 114 0 0 $1,769.90 $1,769.90 $0.00 $1,276.60 $0.00 $0.00 $1,276.60 $0.00 $0.00 $0.00 $3,046.50 $3,046.50 $0.00 Single Family Seasons A3 53 52 0 0 $1,769.90 $1,769.90 $0.00 $832.62 $0.00 $0.00 $832.62 $0.00 $0.00 $0.00 $2,602.52 $2,602.52 $0.00 Single Family 50's 139 0 139 0 $1,769.90 $1,769.90 $0.00 $0.00 $1,270.33 $0.00 $0.00 $1,270.33 $0.00 $0.00 $3,040.23 $3,040.23 $0.00 Single Family 50's 247 0 0 247 $1,769.90 $1,769.90 $0.00 $0.00 $0.00 $1,499.32 $0.00 $0.00 $1,499.32 $0.00 $3,269.22 $3,269.22 $0.00 Total 761 310 139 247 FY 2026 FY2025 Rolling Hills Community Development District Non-Ad Valorem Assessments Comparison 2025-2026 Annual Maintenance Assessments Annual Debt Assessments Total Assessed Per Unit Page 20