ARMSTRONG
Community Development District

October 9th, 2025

AGENDA

Armstrong Community Development District
475 West Town Place
Suite 114 St. Augustine, Florida 32092
District Website: www.armstrongcdd.com

October 2, 2025 Board of Supervisors
Armstrong Community Development District Dear Board Members:
The Meeting of the Board of Supervisors of the Armstrong Community Development District will be held Thursday, October 9, 2025 at 3:30 p.m. at the Plantation Oaks Amenity Center, 845 Oakleaf Plantation Parkway, Orange Park, Florida 32065.
Roll Call
Public Comment (regarding agenda items listed below)
Approval of the Minutes of the September 11, 2025 Meeting
Discussion of Access Cards

Consideration of Proposal from Sofitco for Fitness Equipment

Discussion of Fiscal Year 2025 Audit Services and Appointment of Audit Committee

Acceptance of Fiscal Year 2024 Audit Report

Staff Reports
District Counsel

District Engineer

District Manager – Review of Fiscal Year 2025 Goals and Objectives

Facility Manager Report

Supervisor’s Requests and Audience Comments

Financial Reports

Financial Statements as of September 30, 2025

Check Register

Next Scheduled Meeting – November 13, 2025 at 3:30 p.m. at Plantation Oaks Amenity Center

Adjournment

Board Oversight
Amenity Center – Chairman Lopez Security – Vice Chairman Brown
Landscape and Common Areas – Supervisor Taylor Pond Maintenance – Supervisor Hernandez Finance and Accounting – Supervisor Bowen

THIRD ORDER OF BUSINESS

MINUTES OF MEETING ARMSTRONG
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Armstrong Community Development District was held Thursday, September 11, 2025 at 3:30 p.m. at the Plantation Oaks Amenity Center, 845 Oakleaf Plantation Parkway, Orange Park, Florida.

Present and constituting a quorum were:

Jose Lopez	Chairman
Cameron Brown	Vice Chairman
Christine Bowen	Assistant Secretary
Cherie Hernandez	Assistant Secretary
Kendrick Taylor	Assistant Secretary Also present were:
Marilee Giles	District Manager
Katie Buchanan by phone	District Counsel
Mike Silverstein by phone	District Engineer
Jay Soriano	GMS, Operations
Ryan Wilson	RMS
Chalon Suchsland	VerdeGo

FIRST ORDER OF BUSINESS	Roll Call
Ms. Giles called the meeting to order at 3:30 p.m. and called the roll.

SECOND ORDER OF BUSINESS	Public Comment
There being no comments, the next item followed.

THIRD ORDER OF BUSINESS	Approval of the Minutes of the August 14,
2025 Meeting

On MOTION by Mr. Taylor seconded by Ms. Bowen with all in favor the Minutes of the August 14, 2025 meeting were approved.

FOURTH ORDER OF BUSINESS	Consideration of Agreement with Matthews
DCCM for Professional Engineering Services
Ms. Giles stated the agreement is in the agenda package and it also includes the rate sheet.
This is our standard form engineering agreement.

On MOTION by Mr. Taylor seconded by Ms. Bowen with all in favor the Agreement with Matthews DCCM for Professional Engineering Services was approved.

FIFTH ORDER OF BUSINESS	Consideration of Proposals
Irrigation from VerdeGo
Mr. Wilson stated this is an updated proposal for the irrigation add-on.
Ms. Bowen stated that area is Bahia. If we didn’t irrigate it and we had a dry season and it’s dead it will come back in the rainy season.
Ms. Suchsland stated Bahia is very forgiving. It is totally up to you but you can spend that money in a different spot.
Ms. Bowen stated when I initially asked about this I assumed it was St. Augustine since everything else is St. Augustine and it was dead and it’s not going to come back. But the grass has come back, it looks normal and I agree the $3,800 can be better spent somewhere else. I’m not in favor of doing this project.
Mr. Brown stated at least put a pause in it and we can revisit it in the future if need be. Ms. Hernandez stated I agree that we pause and see how it changes with the seasons.
Mr. Brown asked if we get homeowner complaints what is the timing if we want to pull the trigger?
Ms. Suchsland stated depending on the time of the year, within 30 days.

Fitness Pro
Mr. Wilson stated Fitness Pro came out for their quarterly inspection two weeks ago and found some areas that needed to be fixed. The handles on the elliptical were going bad and the Lat pulldown had fraying wires.
Mr. Lopez stated you can buy a new Lat machine for $800.
Mr. Soriano stated that may be good in a home gym, but it is going to be more like $2,000 to $3,000.
Mr. Lopez stated do due diligence on the pricing. If it is in the realm of $300 to $500 more to get a new one, it doesn’t make sense to put $700 into something that is probably going to need more.
Ms. Bowen stated we should also find out if it is under warranty.

SIXTH ORDER OF BUSINESS	Staff Reports
District Counsel
There being no comments, the next item followed.

District Engineer
Mr. Silverstein stated if anyone has any as-built drawings or plans, please send them to us.

District Manager
Ms. Giles stated just a reminder of your ethics training due by December 31st.

Facility Manager - Report
Mr. Wilson gave an overview of the facility manager’s report, copy of which was included in the agenda package. The Board and staff discussed access cards, back gate, dog parks, access points, crash bar exits, and amount of cards.

On MOTION by Ms. Bowen seconded by Mr. Brown with all in favor Staff was Authorized to order 1,000 access cards in an amount not to exceed $3,000.

Board and staff continued the conversation on access cards as follows: cards with photos, lot number and logo, pictures are in system, ability to purchase additional cards, cost of replacement cards.
Mr. Soriano stated there was a repair of the pool tile and pavers.

SEVENTH ORDER OF BUSINESS	Supervisor’s	Requests	and	Audience
Comments
Ms. Hernandez asked is there anything we need to discuss about the small sinkhole between the two properties?
Mr. Soriano stated no. It is overgrown and we need to clear that to allow the water to run through the outfall easier. The sinkhole itself is not that big. I don’t foresee a pipe issue but once I dig it up, I will have the engineer look at it to see if he has any concerns.
Mr. Taylor stated the playground at the amenity center, are we going to put another layer of mulch over that? There are some areas that look like they need it.
Mr. Soriano stated in your new contract you do have yardage for replenishment every year. I can’t remember if they do that once or twice a year. I think we do the playground once a year and the regular mulch is twice a year. We haven’t done it for a while and it is probably a good idea to replenish it sooner than later.
Ms. Suchsland stated I know you did your mulching in late March early April with the old company before we came in. I want to get some feedback of timing for fall that you want to do and if you want to add the playground mulch and do it all at one time so you are consistent that is what I need to know.
Ms. Bowen stated for regular mulch wait until after hurricane season. Playground I’m good whenever the new contract starts.
Mr. Taylor stated the only reason I noticed it is my kids were on the playground, and it looked bad. It needs to be addressed but it will be fine until October 1.
Ms. Bowen stated October 1 for playground mulch and November timeframe for regular
mulch.
Mr. Taylor stated the section with the palm trees at the amenity center; can you put a little
extra mulch on there?
Ms. Suchsland said yes.
Ms. Suchsland left the meeting at this time.

area.

Mr. Taylor stated there is one pickleball net that is missing. Mr. Wilson stated it snapped.
Mr. Lopez stated when you get a chance ask her to do an irrigation check at the mailbox

Mr. Soriano stated Chalon sends us the inspection reports.
Mr. Lopez stated there is a man who lives in our area by the last pond that gets the last of

the overflow. The way they are cutting the grass now they leave the wall of grass at the edge of the pond.
Mr. Soriano stated we will talk to Chalon about trimming and make sure they take care of
that.
Mr. Brown stated on the cards, at the top is Grayhawk, then a picture, then their name and
the lot number. Keep that in mind for next month.
What are the cleaning crews’ duties when they come three times a week? Mr. Wilson stated they come at night.
Mr. Brown stated yes, they were there for five minutes. They took out all the trash. Mr. Taylor stated the windows in the gym are nasty.
Ms. Hernandez stated we have heard from neighborhood people that the floors in the bathroom don’t look like they were cleaned.
Ms. Giles stated Ryan will follow-up on that. Remind them that we have cameras, people onsite and remind them to do what is in their agreement.
Mr. Brown asked are they responsible for the gazebos?
Mr. Soriano stated they are supposed to give them a wipe down and windows are generally once a month or as needed.
Ms. Giles stated if you don’t have the agreement I will send it to you and you can remind them of what they are supposed to be doing.
Ms. Bowen asked did we hear anything more about pond issues?
Mr. Soriano stated we had a couple complaints on the back pond. When we get rain it looks good.

EIGHTH ORDER OF BUSINESS	Financial Reports
Financial Statements as of August 31, 2025
A copy of the financials was included in the agenda package.

Check Register

On MOTION by Ms. Bowen seconded by Mr. Taylor with all in favor the Check Register was approved.

NINTH ORDER OF BUSINESS	Next Scheduled Meeting – October 9, 2025 at
3:30 p.m. at the Plantation Oaks Amenity Center
Ms. Giles stated the next meeting will be held October 9, 2025 at 3:30 p.m. in the same location.

TENTH ORDER OF BUSINESS	Adjournment

On MOTION by Ms. Bowen seconded by Mr. Taylor with all in favor the meeting adjourned at 4:53 p.m.

Secretary/Assistant Secretary	Chairperson/Vice Chairperson

FIFTH ORDER OF BUSINESS

QUOTE

SOFITCO
FITNESS DUTF"ITT£�S

27 Nickajack North, Santa Rosa Beach FL 32459

Number: Date:

For questions, please call
your Sales Rep:

FL00925KH Sep 22, 2025

Kevin Handzel 404-697-5366

Greyhawk
Ryan Wilson
3645 Royal Pines Drive Orange Park, FL 32065 United States

Phone 904-322-3199
Fax

Sold To

Greyhawk
Ryan Wilson
3645 Royal Pines Drive Orange Park, FL 32065 United States

Phone 904-322-3199
Fax

Ship To

	Salesperson	!	P.O. Number	I	Installer	Terms	
Kevin Handzel	I	I	Commercial Fitness	50% down I	net Install	
Qty	Manufacturer	Description	List Price	.	.S�tco Price	Ext. Price	
'	1	Life Fitness	' Life Fitness 'Axiom Pulldown/ Row Life Fitness'Shroud Option (per unit) TEMPORARY TARIFF SURCHARGE
SOFITCO Inside Delivery and Installation	$4,749.00	$3,925.00	$3,925.00	
1	Life Fitness		$260.00	$215.00	$215.00	
1	SOFITCO		$0.00	$105.00	$105.00	
1	SOFITCO		$0.00	$350.00	$350.00	
	SubTotal		$4,595.00	
	Freight		$275.00	
	Sales Tax		$0.00	
PRICES ON THIS QUOTE ARE VALID FOR 30 DAYS BUT TAX RATE MAY VARY ON FINAL INVOICE DEPENDING ONINSTALL LOCATION. CANCELLATIONS SUBJECT TO A 20% RESTOCKING FEE AND FORFEITURE OF DEPOSIT. ALL EQUIPMENT COVERED BY MANUFACTURER'S WARRANTY. DELIVERIES PROVIDED BY SOFITCO AUTHORIZED INSTALLERS. PROPERTY REMAINS PROPERTY OF SOFITCO UNTIL PAID IN FULL. LEAD TIMES: CARDIO: 4-6 WEEKS. STRENGTH: 6-8 WEEKS FROM THE DATE DEPOSIT AND SIGNED INVOICE HAVE BOTH BEEN RECEIVED. CUSTOMER IS RESPONSIBLE FOR PROPER ELECTRICAL & NETWORKING REQUIREMENTS.				
	I Total	I	$4,s10.ooI	
	Deposit Paid
Amount Due		
0.00

$4,870.00	
I accept the terms and conditions of this order:				

Signed:		 Name:		

Date:		 Title:

*Ask About Equipment Lease Options•

**Several terms are avaffable. Minimum Lease Option purchase required - $5,000. Payments based on credtt andmay vary (or change) accordingly. 09/22/25	Page 1 of

	

SEVENTH ORDER OF BUSINESS

Armstrong Community Development District ANNUAL FINANCIAL REPORT
September 30, 2024

Armstrong Community Development District ANNUAL FINANCIAL REPORT
September 30, 2024 TABLE OF CONTENTS
Page Number
REPORT OF INDEPENDENT AUDITORS	1-3
MANAGEMENT’S DISCUSSION AND ANALYSIS	4-9
BASIC FINANCIAL STATEMENTS
Government-wide Financial Statements
Statement of Net Position	10
Statement of Activities	11
Fund Financial Statements
Balance Sheet – Governmental Funds	12
Reconciliation of Total Governmental Fund Balances
to Net Position of Governmental Activities	13
Statement of Revenues, Expenditures and Changes in
Fund Balances – Governmental Funds	14
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds
to the Statement of Activities	15
Statement of Revenues, Expenditures and Changes in Fund
Balances – Budget and Actual – General Fund	16
Notes to Financial Statements	17-30
INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH
GOVERNMENT AUDITING STANDARDS	31-32
MANAGEMENT LETTER	33-35
INDEPENDENT ACCOUNTANTS’ REPORT/COMPLIANCE WITH
SECTION 218.415, FLORIDA STATUTES	36

REPORT OF INDEPENDENT AUDITORS

To the Board of Supervisors
Armstrong Community Development District Clay County, Florida

Report on Audit of the Financial Statements
Opinion

We have audited the financial statements of the governmental activities and each major fund of Armstrong Community Development District (the “District”), as of and for the year ended September 30, 2024, and the related notes to financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.

In our opinion, the accompanying financial statements present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of Armstrong Community Development District as of September 30, 2024, and the respective changes in financial position and the budgetary comparison for the General Fund for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinion
We conducted our audits in accordance with auditing standards generally accepted in the United States of America (GAAS), and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States (Government Auditing Standards). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audits. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

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To the Board of Supervisors
Armstrong Community Development District

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for one year beyond the financial statement date, including currently known information that may raise substantial doubt thereafter.

Auditor’s Responsibility for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore, is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS and Government Auditing Standards, we:

Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining on a test basis, evidence regarding the amounts, and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control related matters that we identified during the audit.

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To the Board of Supervisors
Armstrong Community Development District

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that Management’s Discussion and Analysis be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued a report dated October 6, 2025 on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations and contracts.

The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Armstrong Community Development District’s internal control over financial reporting and compliance.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida October 6, 2025

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Management’s discussion and analysis of Armstrong Community Development District (the “District”) financial performance provides an objective and easily readable analysis of the District’s financial activities. The analysis provides summary financial information for the District and should be read in conjunction with the District’s financial statements.
OVERVIEW OF THE FINANCIAL STATEMENTS

The District’s basic financial statements comprise three components; 1) Government-wide financial statements, 2) Fund financial statements, and 3) Notes to financial statements. The Government-wide financial statements present an overall picture of the District’s financial position and results of operations. The Fund financial statements present financial information for the District’s major funds. The Notes to financial statements provide additional information concerning the District’s finances.

The Government-wide financial statements are the statement of net position and the statement of activities. These statements use accounting methods similar to those used by private-sector companies. Emphasis is placed on the net position of governmental activities and the change in net position. Governmental activities are primarily supported by special assessments.
The statement of net position presents information on all assets and liabilities of the District, with the difference between assets and liabilities reported as net position. Net position are reported in three categories: net investment in capital assets, restricted, and unrestricted. Assets, liabilities, and net position are reported for all Governmental Activities.

The statement of activities presents information on all revenues and expenses of the District and the change in net position. Expenses are reported by major function and program revenues relating to those functions are reported, providing the net cost of all functions provided by the District. To assist in understanding the District’s operations, expenses have been reported as governmental activities. Governmental Activities financed by the District include general government, physical environment, culture/recreation, and interest and other charges.

Fund financial statements present financial information for governmental funds. These statements provide financial information for the major funds of the District. Governmental fund financial statements provide information on the current assets and liabilities of the funds, changes in current financial resources (revenues and expenditures), and current available resources.

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Fund financial statements include a balance sheet and a statement of revenues, expenditures and changes in fund balances for all governmental funds. A statement of revenues, expenditures, and changes in fund balances – budget and actual is provided for the District’s General Fund. Fund financial statements provide more detailed information about the District’s activities. Individual funds are established by the District to track revenues that are restricted to certain uses or to comply with legal requirements.

The government-wide financial statements and the fund financial statements provide different pictures of the District. The government-wide financial statements provide an overall picture of the District’s financial standing. These statements are comparable to private-sector companies and give a good understanding of the District’s overall financial health and how the District paid for the various activities, or functions, provided by the District. All assets of the District, including capital assets, are reported in the statement of net position. All liabilities, including principal outstanding on bonds are included. The statement of activities includes depreciation on all long lived assets of the District, but transactions between the different functions of the District have been eliminated in order to avoid “doubling up” the revenues and expenses. The fund financial statements provide a picture of the major funds of the District. In the case of governmental activities, outlays for long lived assets are reported as expenditures and long-term liabilities, such as special assessment bonds, are not included in the fund financial statements. To provide a link from the fund financial statements to the government-wide financial statements, reconciliations are provided from the fund financial statements to the governmentwide financial statements.
Notes to financial statements provide additional detail concerning the financial activities and financial balances of the District. Additional information about the accounting practices of the District, investments of the District, capital assets and long-term debt are some of the items included in the notes to financial statements.
Financial Highlights

The following are the highlights of financial activity for the year ended September 30, 2024.

The District’s total assets exceeded total liabilities by $335,202, (net position). Unrestricted net position for Governmental Activities was $318,045. Net investment in capital assets was $(351,901). Restricted net position was $369,058.

Governmental activities revenues totaled $1,575,082 while governmental activities expenses and conveyances to other entities totaled $16,514,651.

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Financial Analysis of the District

The following schedule provides a summary of the assets, liabilities and net position of the District and is presented by category for comparison purposes.
Net Position
Governmental Activities
	2024		2023	

Current assets	
$	346,582		
$	230,311	
Restricted assets	1,023,398		1,200,148	
Capital assets	9,422,062		24,540,525	
Total Assets	10,792,042		25,970,984	

Current liabilities	
437,258		
430,755	
Non-current liabilities	10,019,582		10,265,458	
Total Liabilities	10,456,840		10,696,213	

Net position - net investment in capital assets	
(351,901)		
14,752,524	
Net position - restricted	369,058		313,644	
Net position - unrestricted	318,045		208,603	
Total Net Position	$	335,202		$ 15,274,771	

The increase in current assets is related to revenues exceeding expenditures in the General Fund in the current year.
The decrease in restricted assets is mainly related to capital activity in the current year.

The decrease in capital assets and net position – net investment in capital assets is primarily the result of conveyances to other entities in the current year.
The decrease in non-current liabilities is related to the principal payments made in the current year.

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Financial Analysis of the District (Continued)

The following schedule provides a summary of the changes in net position of the District and is presented by category for comparison purposes.
Change in Net Position

Governmental Activities
	2024		2023	
Program Revenues
Charges for services	
$	1,335,366		
$	1,183,381	
Capital grants and contributions General Revenues
Investment earnings	142,568

76,554		24,235

45,554	
Miscellaneous revenues	20,594		20,533	
Total Revenues	1,575,082		1,273,703	

Expenses
General government	

120,413		

119,211	
Physical environment	425,281		213,479	
Culture/recreation	356,267		183,964	
Interest and other costs	448,986		458,800	
Total Expenses	1,350,947		975,454	

Conveyances to other entities	
(15,163,704)		
-	

Change in Net Position	
(14,939,569)		
298,249	
Net Position - Beginning of Year	15,274,771		14,976,522	
Net Position - End of Year	$	335,202		$ 15,274,771	

The increase in capital grants and contributions is related to the developer contributions to cover construction costs in the current year.

The increase in physical environment and culture/recreation is primarily related to depreciation in the current year.
The increase in conveyances to other entities is the result of the transferring the completed roadways and utilities to other entities in the current year.

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Capital Assets Activity

The following schedule provides a summary of the District’s capital assets as of September 30, 2024 and 2023.

Governmental Activities
Description		2024		2023	
Construction in progress		$	-		$	24,491,797	
Buildings and improvements		6,081,526		-	
Infrastructure		3,613,481		-	
Equipment		91,333		81,212	
Accumulated depreciation		(364,278)		(32,484)	
Total Capital Assets (Net)		$	9,422,062		$	24,540,525	

During the year, capital asset activity consisted of additions to construction in progress,
$366,914, the transfer of construction in progress to buildings and improvements, $6,081,526, infrastructure, $3,613,481, and conveyances to other entities, $15,163,704, additions to equipment, $10,121, and depreciation, $331,794.
General Fund Budgetary Highlights

The budget exceeded actual expenditures for the year primarily because security monitoring, insurance, and electric costs were less than anticipated.

The budget was not amended for the year ended September 30, 2024.

Debt Management

Governmental Activities debt includes the following:

In September 2017, the District issued $4,035,000 Series 2017A Special Assessment Revenue Bonds. These bonds were issued to finance the cost of acquiring, constructing, and equipping certain assessable improvements. The balance outstanding at September 30, 2024 was $3,680,000.

In October 2019, the District issued $7,500,000 Series 2019A Special Assessment Revenue Bonds. These bonds were issued to finance a portion of the cost of acquisition, construction, installation and equipping of the Series 2019A Project. The balance outstanding at September 30, 2024 was $6,665,000.

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Economic Factors and Next Year’s Budget

Armstrong Community Development District does not expect any economic factors to have any significant effect on the financial position or results of operations of the District in fiscal year 2025.
Request for Information

The financial report is designed to provide a general overview of Armstrong Community Development District’s finances for all those with an interest. Questions concerning any of the information provided in this report or requests for additional information should be addressed to the Armstrong Community Development District, Governmental Management Services, LLC, 475 West Town Place, Suite 114, St. Augustine, Florida 32092.

Armstrong Community Development District	
STATEMENT OF NET POSITION	
September 30, 2024	

Governmental	
Activities	

LIABILITIES	
Current Liabilities	
Accounts payable and accrued expenses	
Accrued interest	
Bonds payable	
Total Current Liabilities	
Non-current Liabilities	
Bonds payable, net	
Total Liabilities	

28,537	
183,721	
     225,000 	
     437,258 	

   10,019,582 	
   10,456,840 	

ASSETS		
Current Assets		
Cash	$	264,795	
Investments	41,338	
Due from others	3,416	
Prepaid expenses		37,033 	
Total Current Assets		346,582 	
Non-current Assets		
Restricted		
Investments	1,023,398	
Capital assets, being depreciated		
Buildings and improvements	6,081,526	
Infrastructure	3,613,481	
Equipment	91,333	
Less: accumulated depreciation		(364,278)	
Total Non-current Assets		10,445,460 	
Total Assets		10,792,042 	

NET POSITION	
Net investment in capital assets	
Restricted for debt service	
Restricted for capital projects	
Unrestricted	
Total Net Position	

(351,901)	
364,984	
4,074	
318,045	
 $	335,202 	

See accompanying notes to financial statements.

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Armstrong Community Development District	
STATEMENT OF ACTIVITIES	
For the Year Ended September 30, 2024	

Functions/Programs	
Primary government	
Governmental Activities	
General government	
Physical environment	
Culture/recreation	
Interest and other costs	
Total Governmental Activities	

Program Revenues	
Charges for Services	Capital Grants
and Contributions	

$	(120,413)	
(425,281)	
(356,267)	
(448,986)	
$	(1,350,947)	

Expenses

See accompanying notes to financial statements.

$	137,445	$	-	
325,779	142,568	
175,269	-	
696,873	-	
$	1,335,366	$	142,568	

$	17,032	
43,066	
(180,998)	
247,887	
126,987	

General Revenues:	
Investment earnings	
Miscellaneous revenues	
Total General Revenues	

76,554	
20,594	
97,148	

Conveyance to other entities	(15,163,704)

Change in Net Position	(14,939,569)

Net Position - October 1, 2023	
Net Position - September 30, 2024	

15,274,771	
$	335,202	

Net (Expenses)	
Revenues and	
Changes in	
Net Position	
Governmental Activities	

- 11 -

Armstrong Community Development District	
BALANCE SHEET –	
GOVERNMENTAL FUNDS	
September 30, 2024	

Cash	
Investments	
Due from others	
Prepaid expenses	
Restricted assets	
Investments	
Total Assets	

-	1,019,324	
$	346,582	$ 1,019,324	

Total	
Governmental	
Funds	

Debt	
Service	

Capital	
Projects	

$	264,795	
41,338	
3,416	
37,033	

$	-	
-	
-	
-	

$	-	
-	
-	
-	

$	264,795	
41,338	
3,416	
37,033	

ASSETS	General

4,074	
$	4,074	

1,023,398	
$	1,369,980	

LIABILITIES AND FUND BALANCES	
LIABILITIES	
Accounts payable and accrued expenses	

$	28,537	$

-	$	-	$

28,537

FUND BALANCES	
Nonspendable - prepaid expenses	
Restricted for debt service	
Restricted for capital projects	
Unassigned	
Total Fund Balances	

37,033	-	
-	1,019,324	
-	-	
281,012	-	
318,045	1,019,324	

-	
-	
4,074	
-	
4,074	

37,033	
1,019,324	
4,074	
281,012	
1,341,443	

Total Liabilities and Fund Balances

$	346,582

$ 1,019,324	$

4,074

$	1,369,980

See accompanying notes to financial statements.

Armstrong Community Development District	
RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCES	
TO NET POSITION OF GOVERNMENTAL ACTIVITIES	
September 30, 2024	

Total Governmental Fund Balances

Amounts reported for governmental activities in the Statement of Net Position	
are different because:	

$	1,341,443

Capital assets, buildings and improvements, $6,081,526, equipment, $91,333, and	
infrastructure, $3,613,481, net of accumulated depreciation, $(364,278), used in	
governmental activities are not current financial resources and therefore, are not	
reported at the fund level.	9,422,062	

Long-term liabilities, including bonds payable, $(10,345,000), net of bond discounts,	
net, $100,418, are not due and payable in the current period, and therefore,	
are not reported at the fund level.	(10,244,582)	

(183,721)

Accrued interest expense for long-term debt is not a current financial use and	
therefore, is not reported at the fund level.	

Net Position of Governmental Activities	 $	335,202 

See accompanying notes to financial statements.

Armstrong Community Development District	
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES –	
GOVERNMENTAL FUNDS	
For the Year Ended September 30, 2024	

Revenues	
Special assessments	
Miscellaneous revenues	
Investment earnings	
Total Revenues	

$	638,493	
$	696,873	
$	-	
$	1,335,366	
20,594	-	-	20,594	
19,846	54,209	2,499	76,554	
678,933	751,082	2,499	1,432,514	

Total	
Governmental	
Funds	

Debt	Capital	
Service	Projects	

Revenues over/(under) expenditures	109,442	55,894	(232,644)	(67,308)	

General

Expenditures		
Current		
General government	120,413	-	-	120,413	
Physical environment	285,408	-	10,797	296,205	
Culture/recreation	153,549	-	-	153,549	
Capital outlay	10,121	-	224,346	234,467	
Debt service		
Principal	-	245,000	-	245,000	
Interest	-	450,188	-	450,188	
Total Expenditures	569,491	695,188	235,143	1,499,822	

Other Financing Sources/(Uses)	   	
Transfers in	-	2,747	9,000	11,747	
Transfers out	-	(9,000)	(2,747)	(11,747)	
Total Other Financing Sources/(Uses)	-	(6,253)	6,253	-	

Net change in fund balances	109,442	49,641	(226,391)	(67,308)	

Fund Balances - September 30, 2024	

$	318,045	

$ 1,019,324	
$	4,074	

$	1,341,443	

Fund Balances - October 1, 2023	208,603	969,683	230,465	1,408,751	

See accompanying notes to financial statements.

Armstrong Community Development District	
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND	
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE	
STATEMENT OF ACTIVITIES	
For the Year Ended September 30, 2024	

Net Change in Fund Balances - Total Governmental Funds

Amounts reported for governmental activities in the Statement of Activities are	
different because:	

Repayments of principal are expenditures at the governmental fund	
level and reduce long-term liabilities at the government-wide level.	

Amortization of bond discount reported in the Statement of Activities does	
not require the use of current financial resources and therefore, is not	
reported as an expenditure at the fund level.	

$	(67,308)

Governmental funds report capital outlays as expenditures. However, in the		
Statement of Activities, the cost of those assets is allocated over their		
estimated useful lives as depreciation. This is the amount that capital		
outlay, $234,467, and capital contributions, $142,568, were exceeded by		
depreciation, $(331,794), and conveyances, $(15,163,704), in the current year.	(15,118,463)	

245,000

(4,124)

In the Statement of Activities, interest is accrued on outstanding bonds;		
whereas at the fund level, interest expenditures are reported when due.		
This is the change in accrued interest from the prior year.	5,326	

Change in Net Position of Governmental Activities	$ (14,939,569)

See accompanying notes to financial statements.

Armstrong Community Development District	
STATEMENT OF REVENUES, EXPENDITURES AND	
CHANGES IN FUND BALANCES – BUDGET AND ACTUAL –	
GENERAL FUND	
For the Year Ended September 30, 2024	

Variance with	
Final Budget	
Positive	
(Negative)	

Original	Final	
Budget	Budget	Actual	

Revenues	
Special assessments	
Investment income	
Miscellaneous revenues	
Total Revenues	

$	637,369	
$	637,369	
$	638,493	
$	1,124	
3,250	3,250	19,846	16,596	
20,000	20,000	20,594	594	
660,619	660,619	678,933	18,314	

Expenditures	
Current	
General government	
Physical environment	
Culture/recreation	
Capital outlay	
Total Expenditures	

124,478	124,478	120,413	4,065	
297,083	297,083	285,408	11,675	
194,176	194,176	153,549	40,627	
-	-	10,121	(10,121)	
615,737	615,737	569,491	46,246	

Net change in fund balances	44,882	44,882	109,442	64,560

8,656	8,656	208,603	199,947	

$	53,538	$	53,538	$	318,045	$	264,507	

Fund Balances - October 1, 2023

Fund Balances - September 30, 2024

See accompanying notes to financial statements.

Armstrong Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The financial statements of the District have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The District's more significant accounting policies are described below.
Reporting Entity
The District was established on July 12, 2016 pursuant to Clay County, Florida Ordinance 2016-03 and amended by Clay County, Florida Ordinance 2018-40 and Chapter 190, Florida Statutes. The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of the infrastructure necessary for community development within its jurisdiction. The District is authorized to issue bonds for the purpose, among others, of financing, funding, planning, establishing, acquiring, constructing or re-constructing, enlarging or extending, equipping, operating and maintaining water management, bridges or culverts, district roads, landscaping, street lights and other basic infrastructure projects within or outside the boundaries of the Armstrong Community Development District. The District is governed by a five-member Board of Supervisors. The District operates within the criteria established by Chapter 190, Florida Statutes.
As required by GAAP, these financial statements present the Armstrong Community Development District (the primary government) as a stand-alone government. The reporting entity for the District includes all functions of government in which the District’s Board exercises oversight responsibility including, but not limited to, financial interdependency, selection of governing authority, designation of management, significant ability to influence operations and accountability for fiscal matters.
Based upon the application of the above-mentioned criteria as set forth in Governmental Accounting Standards Board, the District has no component units.

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Measurement Focus and Basis of Accounting

The basic financial statements of the District are composed of the following:

Government-wide financial statements

Fund financial statements

Notes to financial statements

Government-wide Financial Statements
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Government-wide financial statements report all non-fiduciary information about the reporting government as a whole. These statements include all the governmental activities of the primary government. The effect of interfund activity has been removed from these statements.

Governmental activities are primarily supported by special assessments and interest. Program revenues include charges for services and payments made by parties outside of the reporting government’s citizenry if that money is restricted to a particular program. Program revenues are netted with program expenses in the Statement of Activities to present the net cost of each program.
Amounts paid to acquire capital assets are capitalized as assets, rather than reported as an expenditure. Proceeds of long-term debt are recorded as liabilities in the government-wide financial statements, rather than as an other financing source.

Amounts paid to reduce long-term indebtedness of the reporting government are reported as a reduction of the related liability, rather than as an expenditure.
Fund Financial Statements

The underlying accounting system of the District is organized and operated on the basis of separate funds, each of which is considered to be a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures or expenses, as appropriate. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.
Fund financial statements for the primary government’s governmental funds are presented after the government-wide financial statements. These statements display information about major funds individually.

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

2.	Measurement Focus and Basis of Accounting (Continued)

b. Fund Financial Statements (Continued) Governmental Funds
The District classifies fund balance in accordance with Governmental Accounting Standards Board Statement 54 – Fund Balance Reporting and Governmental Fund Type Definitions. The Statement requires the fund balance for governmental funds to be reported in classifications that comprise a hierarchy based primarily on the extent to which the government is bound to honor constraints on the specific purposes for which amounts in those funds can be spent.

The District has various policies governing the fund balance classifications.

Nonspendable Fund Balance – This classification consists of amounts that cannot be spent because they are either not in spendable form or are legally or contractually required to be maintained intact.
Restricted Fund Balance – This classification includes amounts that can be spent only for specific purposes stipulated by the state constitution, external resource providers, or through enabling legislation.

Assigned Fund Balance – This classification consists of the Board of Supervisors’ intent to be used for specific purposes, but are neither restricted nor committed. The assigned fund balances can also be assigned by the District’s management company.
Unassigned Fund Balance – This classification is the residual classification for the government’s general fund and includes all spendable amounts not contained in the other classifications. Unassigned fund balance is considered to be utilized first when an expenditure is incurred for purposes for which amounts in any of those unrestricted fund balance classifications could be used.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are considered to be available when they are collected within the current period or soon thereafter, to pay liabilities of the current period. For this purpose, the District considers revenues to be available if they are collected within 60 days of the end of the current fiscal period.

Expenditures generally are recorded when a liability is incurred, as under accrual accounting. Interest associated with the current fiscal period is considered to be an accrual item and so has been recognized as revenue of the current fiscal period.

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Measurement Focus and Basis of Accounting (Continued)

b. Fund Financial Statements (Continued) Governmental Funds (Continued)
Under the current financial resources measurement focus, only current assets and current liabilities are generally included on the balance sheet. The reported fund balance is considered to be a measure of “available spendable resources”. Governmental fund operating statements present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. Accordingly, they are said to present a summary of sources and uses of “available spendable resources” during a period.
Because of their spending measurement focus, expenditure recognition for governmental fund types excludes amounts represented by non-current liabilities. Since they do not affect net current assets, such long-term amounts are not recognized as governmental fund type expenditures or fund liabilities.
Amounts expended to acquire capital assets are recorded as expenditures in the year that resources are expended, rather than as fund assets. The proceeds of long-term debt are recorded as other financing source rather than as a fund liability.

Debt service expenditures are recorded only when payment is due.

Basis of Presentation
Governmental Major Funds

General Fund – The General Fund is the District’s primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund.

Debt Service Fund – Accounts for debt service requirements to retire the special assessment revenue bonds which were used, among other things, to retire the debt of the bond anticipation notes and to finance the acquisition and construction of certain master infrastructure improvements within the District.

Capital Projects Fund – The Capital Projects Fund accounts for construction of certain infrastructure improvements within the boundaries of the District.

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Basis of Presentation (Continued)

Non-current Governmental Assets/Liabilities

GASB Statement 34 requires that non-current governmental assets, such as capital assets, and non-current governmental liabilities, such as special assessment bonds, be reported in the governmental activities column in the government-wide Statement of Net Position.

Assets, Liabilities, and Net Position or Equity

Cash and Investments

Chapter 280, Florida Statutes require state and local governmental units to deposit monies with financial institutions classified as "Qualified Public Depositories," a multiple financial institution pool whereby groups of securities pledged by the various financial institutions provide common collateral from their deposits of public funds. This pool is provided as additional insurance to the federal depository insurance and allows for additional assessments against the member institutions, providing full insurance for public deposits.
The District is authorized to invest in those financial instruments as established by Section 218.415, Florida Statutes. The authorized investments consist of:
Direct obligations of the United States Treasury;
The Local Government Surplus Funds Trust or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperative Act of 1969;
Interest-bearing time deposits or savings accounts in authorized qualified public depositories;
Securities and Exchange Commission, registered money market funds with the highest credit quality rating from a nationally recognized rating agency.
Cash equivalents include time deposits, certificates of deposit and all highly liquid debt instruments with original maturities of three months or less and held in a qualified public depositor as defined by Section 280.02, Florida Statutes.
Restricted Assets
Certain net position of the District will be classified as restricted assets on the statement of net position because their use is limited either by law through constitutional provisions or enabling legislation; or by restrictions imposed externally by creditors.

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

4. Assets, Liabilities, and Net Position or Equity (Continued)

Capital Assets
Capital assets, which include buildings and improvements, infrastructure, and equipment, are reported in the applicable governmental activities column.
The District defines capital assets as assets with an initial, individual cost of $5,000 or more and an estimated useful life in excess of two years. The valuation basis for all assets is historical cost.
The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend its useful life are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.
Depreciation of capital assets is computed and recorded by utilizing the straight-line method. Estimated useful lives of the various classes of depreciable capital assets are as follows:
Infrastructure	30 years
Buildings and improvements	30 years
Equipment	10 years

Budgets

Budgets are prepared and adopted after a public hearing for the governmental funds, pursuant to Chapter 190, Florida Statutes. The District utilizes the same basis of accounting for budgets as it does for revenues and expenditures in its various funds. Formal budgets are adopted for the general fund. The legal level of budgetary control is at the fund level. As a result, deficits in the budget variance columns of the accompanying financial statements may occur. All budgeted appropriations lapse at year end.
Unamortized Bond Discount
Bond discounts are presented on the government-wide financial statements. The costs are amortized over the life of the bonds using the straight-line method. For financial reporting, the unamortized bond discount is netted against the applicable long-term debt.

NOTE	B	–		RECONCILIATION	OF	GOVERNMENT-WIDE	AND	FUND	FINANCIAL STATEMENTS
Explanation of Differences Between the Governmental Fund Balance Sheet and the Government-wide Statement of Net Position
“Total fund balances” of the District’s governmental funds, $1,341,443, differs from “net position” of governmental activities, $335,202, reported in the Statement of Net Position. This difference primarily results from the long-term economic focus of the Statement of Net Position versus the current financial resources focus of the Governmental Fund Balance Sheet. The effect of the differences is illustrated below.

Capital related items

When capital assets that are to be used in governmental activities are purchased or constructed, the cost of those assets is reported as expenditures at the fund level. However, the Statement of Net Position included those capital assets among the assets of the District as a whole.

Infrastructure	$	3,613,481	
Buildings and improvements	6,081,526	
Equipment	91,333	
Accumulated depreciation		(364,278)	
Total	$	9,422,062 	

Long-term debt transactions

Long-term liabilities applicable to the District’s governmental activities are not due and payable in the current period and accordingly are not reported as fund liabilities. All liabilities are reported in the Statement of Net Position. Balances at September 30, 2024 were:

Bonds payable	$	(10,345,000)	
Bond discount, net		100,418	
Total	$	(10,244,582)	

Accrued interest

Accrued liabilities in the Statement of Net Position differ from the amount reported at the fund level due to the accrued interest on bonds.
Accrued interest	$	(183,721)

NOTE	B	–		RECONCILIATION	OF	GOVERNMENT-WIDE	AND	FUND	FINANCIAL STATEMENTS (CONTINUED)
Explanation of Differences Between the Governmental Fund Operating Statements and the Statement of Activities
The “net change in fund balances” for government funds, $(67,308), differs from the “change in net position” for governmental activities, $(14,939,569), reported in the Statement of Activities. The differences arise primarily from the long-term economic focus of the Statement of Activities versus the current financial resources focus of the governmental funds. The effect of the differences is illustrated below.

Capital related items

When capital assets that are to be used in governmental activities are purchased or constructed, the resources expended for those assets are reported as expenditures in governmental funds. However, in the Statement of Activities, the costs of those assets is allocated over their estimated useful lives and reported as depreciation expense. As a result, fund balances decrease by the amount of financial resources expended, whereas net position decrease by the amount of depreciation expense charged for the year.

Capital outlay	$	234,467	
Capital contributions	142,568	
Conveyances to other entities	(15,163,704)	
Depreciation		(331,794)	
Total	$	(15,118,463)	

Long-term debt transactions

Repayments of principal are reported as expenditures in the governmental funds and, thus, have the effect of reducing fund balance because current financial resources have been used.
Principal payments	$	245,000 

Bond discounts are amortized over the life of the bonds as interest. This is the current year amortization.

Amortization of bond discount	$	(4,124)
Some expenses reported in the Statement of Activities do not require the use of current financial resources, therefore, are not reported as expenditures in governmental funds.

Net change in accrued interest payable	$	5,326 

NOTE C – CASH AND INVESTMENTS

All deposits are held in qualified public depositories and are included on the accompanying balance sheet as cash and investments.
Custodial Credit Risk – Deposits
Custodial credit risk is the risk that in the event of a bank failure, the District's deposits may not be returned to it. The District follows the provisions of Chapter 280, Florida Statutes regarding deposits and investments. As of September 30, 2024, the District's bank balance was $268,092 and the carrying value was $264,795. Exposure to custodial credit risk was as follows: the District maintains all deposits in a qualified public depository in accordance with the provisions of Chapter 280, Florida Statutes, which means that all deposits are fully insured by Federal Depositors Insurance or collateralized under Chapter 280, Florida Statutes.

Investments

As of September 30, 2024, the District had the following investments and maturities:

	Investment		 Maturities 	  Fair Value		
U S Bank Money Market	N/A	$ 1,023,398	
Florida PRIME	39 days*		41,338 	
Total		 $ 1,064,736 	

The District categorizes its fair value measurements within the fair value hierarchy recently established by generally accepted accounting principles. The fair value is the price that would be received to sell an asset, or paid to transfer a liability, in an orderly transaction between market participants at the measurement date. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. The District uses a market approach in measuring fair value that uses prices and other relevant information generated by market transactions involving identical or similar assets, liabilities, or groups of assets and liabilities.
Assets or liabilities are classified into one of three levels. Level 1 is the most reliable and is based on quoted price for identical assets, or liabilities, in an active market. Level 2 uses significant other observable inputs when obtaining quoted prices for identical or similar assets, or liabilities, in markets that are not active. Level 3 is the least reliable and uses significant unobservable inputs that use the best information available under the circumstances, which includes the District’s own data in measuring unobservable inputs.

Based on the criteria in the preceding paragraph, the investment in U S Bank Money Market is a Level 1 investment.
The District’s investment policy allows management to invest in investments permitted under Section 218.415, Florida Statutes. The investment in Florida PRIME is measured at amortized cost. Florida PRIME has established policies and guidelines regarding participant transactions and the authority to limit or restrict withdrawals or impose a penalty for an early withdrawal. As of September 30, 2024, there were no redemption fees, maximum transaction amounts, or any other requirements that would limit daily access to 100% of the account value.

NOTE C – CASH AND INVESTMENTS (CONTINUED)
Interest Rate Risk

The formal investment policy of the District conforms with State statutory requirements and bond indentures for investment maturities as a means of managing its exposure to increasing interest rates.
Credit Risk

The District’s investments are limited by state statutory requirements and bond compliance. The District has no investment policy that would further limit its investment choices. As of September 30, 2024, the District’s investments in Florida PRIME were rated AAAM by Standard & Poor’s and the investments in U S Bank Money Market were not rated by Standard & Poor’s.

Concentration of Credit Risk

The District places no limit on the amount it may invest in any one fund. The investments in the U S Bank Money Market Account represent 96% of the District’s total investments. The investments in Florida PRIME represent 4% of the District’s total investments.

The types of deposits and investments and their level of risk exposure as of September 30, 2024 were typical of these items during the fiscal year then ended. The District considers any decline in fair value for certain investments to be temporary.
NOTE D – SPECIAL ASSESSMENT REVENUES

Special assessment revenues recognized for the 2023-2024 fiscal year were levied in August 2023. All taxes are due and payable on November 1 or as soon as the assessment roll is certified and delivered to the Tax Collector. Per Section 197.162, Florida Statutes discounts are allowed for early payment at the rate of 4% in November, 3% in December, 2% in January, and 1% in February. Taxes paid in March are without discount.

All unpaid taxes become delinquent as of April 1. Virtually all unpaid taxes are collected via the sale of tax certificates on, or prior to, June 1; therefore, there were no material taxes receivable at fiscal year end.

NOTE E – CAPITAL ASSETS
Capital Asset activity for the year ended September 30, 2024 was as follows:

Governmental Activities:
Capital assets, not being depreciated

Balance	Balance
October 1,	September 30,
	2023	 	Additions	 	Deletions	 	2024	

Construction in progress

 $ 24,491,797 

 $	366,914 

 $ (24,858,711)

 $	- 

Capital Assets, being depreciated:
Infrastructure	-	3,613,481	-	3,613,481	
Buildings and improvements	-	6,081,526	-	6,081,526	
Equipment		81,212 		10,121 		- 		91,333 	
Total Capital Assets, Being Depreciated		81,212 		9,705,128 		- 		9,786,340 	
Less accumulated depreciation for: Infrastructure	
-	
(120,449)	
-	
(120,449)	
Buildings and improvements	-	(202,718)	-	(202,718)	
Equipment		(32,484)		(8,627)		- 		(41,111)	
Total Accumulated Depreciation		(32,484)		(331,794)		- 		(364,278)	
Total Capital Assets Depreciated, Net		48,728 		9,373,334 		- 		9,422,062 	
Governmental Activities Capital Assets, Net	 $ 24,540,525 	 $  9,740,248 	 $ (24,858,711)	 $	9,422,062 	

Depreciation	of	$331,794,	was	charged	to	physical	environment,	$129,076,	and culture/recreation, $202,718.
NOTE F – INTERFUND TRANSFERS

Interfund transfers for the year ended September 30, 2024, consisted of the following:

Transfer Out
Transfer In		Debt Service Fund	Capital Projects Fund			Total		
Debt Service Fund		$	-	$	2,747		$		2,747	
Capital Projects Fund		9,000  	- 		9,000 	
Total	 $	9,000    $	2,747 	 $	11,747 	
Interfund transfers are in accordance with the respective trust indentures.

NOTE G – LONG-TERM DEBT
The following is a summary of debt activity for the District for the year ended September 30, 2024:

Bonds payable at October 1, 2023	$	10,590,000		
Principal payments		(245,000)		
Bonds payable at September 30, 2024	$	10,345,000		
Less: bond discount		(100,418)		
Bonds Payable, Net	$	10,244,582		
Long-term debt is comprised of the following as of September 30, 2024:			
$4,035,000 Special Assessment Revenue Bonds, Series 2017A due in annual principal installments, beginning November 1, 2017. Interest is due annually on November 1, beginning November 1, 2017 at rates between 3.625% and 5.125% with a maturity date of November 1, 2048. Current portion is $80,000.	

$	3,680,000		
$7,500,000 Special Assessment Revenue Bonds, Series 2019A due in annual principal installments, beginning November 1, 2020. Interest is due annually on November 1, beginning November 1, 2020 at rates between 3.125% and 4% with a final maturity date of November 1, 2050. Current portion is $145,000.	

	6,665,000		
Bonds Payable at September 30, 2024	$	10,345,000		
The annual requirements to amortize the principal and interest of	long term debt as	of	
September 30, 2024 are as follows:			
Year Ending				
  September 30,			Principal			Interest			Total		
2025	$	225,000	$	439,131	$	664,131	
2026	230,000	432,906	662,906	
2027	240,000	423,856	663,856	
2028	250,000	414,406	664,406	
2029	265,000	404,469	669,469	
2030-2034	1,475,000	1,841,919	3,316,919	
2035-2039	1,820,000	1,489,884	3,309,884	
2040-2044	2,265,000	1,038,991	3,303,991	
2045-2049	2,810,000	477,016	3,287,016	
2050-2051		765,000 		30,900 		795,900 	
Totals	 $	10,345,000 	 $	6,993,478 	 $	17,338,478 	

NOTE G – LONG-TERM DEBT (CONTINUED)
Summary of Significant Resolution Terms and Covenants
Significant Bond Provisions
The Series 2017A Bonds may, at the option of the District, be called for redemption prior to maturity in whole or in part on any date on or after November 1, 2027. The Series 2017A Bonds are subject to mandatory redemption prior to maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Trust Indenture.
The Series 2019A Bonds may, at the option of the District, be called for redemption prior to maturity in whole or in part on any date on or after November 1, 2029. The Series 2019A Bonds are subject to extraordinary mandatory redemption prior to maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Trust Indenture.
The Trust Indenture established certain amounts be maintained in a reserve account. In addition, the Trust Indenture has certain restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements.
Depository Funds
The bond resolution establishes certain funds and determines the order in which revenues are to be deposited into these funds. A description of the significant funds, including their purposes, is as follows:
Reserve Funds – The Series 2017A and 2019A Reserve Accounts were funded from the proceeds of the Series 2017A and 2019A Bonds in amounts equal to the maximum annual debt service of the Series 2017A and 2019A Bonds.

The following is a schedule of required reserve balances as of September 30, 2024:

	Reserve
	Balance		Reserve
 Requirement 	
Special Assessment Bonds, Series 2017A	$	265,819	$	265,819	
Special Assessment Bonds, Series 2019A	$	205,400	$	204,800	

NOTE H – COST SHARE AGREEMENT

In August 2020, the District entered into a cost share agreement with Armstrong Owners’ Association, Incorporated (“the Association”) for landscape and irrigation maintenance services of certain lands in which both parties agreed is a shared benefit between the District and the Association. The Association has agreed to pay monthly to the District $1,100 plus reimbursements to the District for actual costs incurred. The District recognized $16,092 in cost share revenue in relation to this agreement. Additionally, the District had a balance due from the Association of $2,054 as of September 30, 2024.
NOTE I – RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions; and natural disasters for which the government carries commercial insurance. There were no claims or settled claims from these risks that have exceeded commercial coverage during the past three years.

INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

To the Board of Supervisors
Armstrong Community Development District Clay County, Florida

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements, as listed in the table of contents, of Armstrong Community Development District, as of and for the year ended September 30, 2024, and the related notes to the financial statements, which collectively comprise the basic financial statements and have issued our report thereon dated October 6, 2025.

Report on Internal Control Over Financial Reporting
In planning and performing our audit, we considered Armstrong Community Development District's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Armstrong Community Development District’s internal control. Accordingly, we do not express an opinion on the effectiveness of Armstrong Community Development District's internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that have not been identified.

- 31 -

To the Board of Supervisors
Armstrong Community Development District

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether Armstrong Community Development District's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report

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

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida October 6, 2025

- 32 -

MANAGEMENT LETTER

To the Board of Supervisors
Armstrong Community Development District Clay County, Florida

Report on the Financial Statements
We have audited the financial statements of the Armstrong Community Development District as of and for the year ended September 30, 2024, and have issued our report thereon dated October 6, 2025.
Auditor’s Responsibility
We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States and Chapter 10.550, Rules of the Florida Auditor General.
Other Reports and Schedule
We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards and our Independent Auditor’s Report on an examination conducted in accordance with AICPA Professionals Standards, AT-C Section 315 regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in that report, which is dated October 6, 2025, should be considered in conjunction with this management letter.
Prior Audit Findings
Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been made to address findings and recommendations made in the preceding financial audit report. There were no findings or recommendations in the preceding financial audit report.

- 33 -

To the Board of Supervisors
Armstrong Community Development District

Financial Condition and Management
Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, requires us to apply appropriate procedures and communicate the results of our determination as to whether or not Armstrong Community Development District has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific conditions met. In connection with our audit, we determined that the Armstrong Community Development District has not met one of the conditions described in Section 218.503(1), Florida Statutes.
Pursuant to Sections 10.554(1)(i)5.b. and 10.556(8), Rules of the Auditor General, we applied financial conditions assessment procedures as of September 30, 2024 for the Armstrong Community Development District. It is management’s responsibility to monitor the Armstrong Community Development District’s financial condition; our financial condition assessment was based in part on the representations made by management and the review of the financial information provided by the same.
Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations.
Specific Information

The information below was provided by management and has not been audited by us; therefore, we do not express an opinion or provide any assurance on the information.

As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)7, Rules of the Auditor General, Armstrong Community Development District reported:
The total number of District employees compensated in the last pay period of the District’s fiscal year: 4
The total number of independent contractors, defined as individuals or entities that receive 1099s, to whom nonemployee compensation was paid in the last month of the District’s fiscal year: 14
All compensation earned by or awarded to employees, whether paid or accrued, regardless of contingency: $10,527.90
All compensation earned by or awarded to nonemployee independent contractors, whether paid or accrued, regardless of contingency: $537,210.68
Each construction project with a total cost of at least $65,000 approved by the District that is scheduled to begin on or after October 1, 2023, together with the total expenditures for such project: N/A
A budget variance based on the budget adopted under Section 189.016(4), Florida Statutes, before the beginning of the fiscal year being reported if the District amends a final adopted budget under Section 189.016(6), Florida Statutes: The Board did not amend the budget.

- 34 -

To the Board of Supervisors
Armstrong Community Development District
As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)9, Rules of the Auditor General, the Armstrong Community Development District reported:
The rate or rates of non-ad valorem special assessments imposed by the District:
$1,403.80 for the General Fund and $1,122.85 – $1,746.76 for the Debt Service Fund.
The amount of special assessments collected by or on behalf of the District: Total special assessments collected was $1,335,366.
The total amount of outstanding bonds issued by the District and the terms of such bonds are as follows: $3,680,000 Series 2017 Bonds due on November 1, 2048 at various rates from 3.625% to 5.125%. $6,665,000 Series 2019 Bonds due on November 1, 2050 at various rates from 3.125% to 4%.

Additional Matters
Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements, or fraud, waste, or abuse, that has occurred or is likely to have occurred, that has an effect on the financial statements that is less than material, but which warrants the attention of those charged with governance. In connection with our audit, we did not note any such findings.
Purpose of this Letter

Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, the Board of Supervisors, and applicable management, and is not intended to be and should not be used by anyone other than these specified parties.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida October 6, 2025

- 35 -

INDEPENDENT ACCOUNTANTS’ REPORT/COMPLIANCE WITH SECTION 218.415, FLORIDA STATUTES

To the Board of Supervisors
Armstrong Community Development District Clay County, Florida

We have examined Armstrong Community Development District’s compliance with Section 218.415, Florida Statutes during the year ended September 30, 2024. Management is responsible for Armstrong Community Development District’s compliance with those requirements. Our responsibility is to express an opinion on Armstrong Community Development District’s compliance based on our examination.
Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about Armstrong Community Development District’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on Armstrong Community Development District’s compliance with the specified requirements.

In our opinion, Armstrong Community Development District complied, in all material respects, with the aforementioned requirements during the year ended September 30, 2024.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida October 6, 2025

- 36 -

EIGHTH ORDER OF BUSINESS

C.

Armstrong Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2024 – September 30, 2025
 Community Communication and Engagement
Goal 1.1: Public Meetings Compliance
Objective: Hold at least four regular Board of Supervisor meetings per year to conduct CDD related business and discuss community needs.
Measurement: Number of public board meetings held annually as evidenced by meeting minutes and legal advertisements.
Standard: A minimum of four board meetings were held during the Fiscal Year.
Achieved: Yes X☐ No ☐
Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of meetings in accordance with Florida Statutes, using at least two communication methods.
Measurement: Timeliness and method of meeting notices as evidenced by posting to CDD website, publishing in local newspaper and via electronic communication.
Standard: 100% of meetings were advertised per Florida statute on at least two mediums (i.e., newspaper, CDD website, electronic communications).
Achieved: Yes X☐ No ☐
Goal 1.3: Access to Records Compliance
Objective: Ensure that meeting minutes and other public records are readily available and easily accessible to the public by completing monthly CDD website checks.
Measurement: Monthly website reviews will be completed to ensure meeting minutes and other public records are up to date as evidenced by District Management’s records.
Standard: 100% of monthly website checks were completed by District Management.
Achieved: Yes X☐ No ☐
 Infrastructure and Facilities Maintenance
Goal 2.1: Field Management and/or District Management Site Inspections
Objective: Field Manager and/or District Manager will conduct inspections per District Management services agreement to ensure safety and proper functioning of the District’s infrastructure.
Measurement: Field Manager and/or District Manager visits were successfully completed per management agreement as evidenced by Field Manager and/or District Manager’s reports, notes or other record keeping method.
Standard: 100% of site visits were successfully completed as described within district management services agreement
Achieved: Yes X☐ No ☐

 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and ﬁnal budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and ﬁnal budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☐X No ☐
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual Audit, current ﬁscal year budget with any amendments, and most recent ﬁnancials within the latest agenda package.
Measurement: Annual Audit, previous years’ budgets, and ﬁnancials are accessible to the public as evidenced by corresponding documents on the CDD’s website.
Standard: CDD website contains 100% of the following information: Most recent Annual Audit, most recent adopted/amended ﬁscal year budget, and most recent agenda package with updated ﬁnancials.
Achieved: Yes X☐ No ☐
Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent ﬁnancial audit per statutory requirements and publish the results to the CDD website for public inspection, and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board accepted and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing ﬁrm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☐X No ☐

Chair/Vice Chair: 		Date: 	
Print Name: 	
Armstrong Community Development District

District Manager: 		Date: 	
Print Name: 	
Armstrong Community Development District

D.

Date: Oct 9th, 2025
To: Board of Supervisors
From: GMS – GreyHawk Amenity Manager

Community:
Amenity Usage
Total Facilities Usage – fobs Scanned 3621 in Sept

Card counts:
New Owners	0	
Replacements	0	

Room Rentals
rentals in the month of sept- 2
Special Events

Operations:

Pickleball nets have been ordered and replaced.
I ordered and received the new access cards.
Received a quote for a new Lat pulldown Machine for the gym
Playground mulch is scheduled for the 2nd week of Oct
Sent out email about the accident on 10-1-25 I also took pictures and will pick up the police report once its available.
Added Halloween decorations to amenity center.
Gym equipment has no active warranty. Cardio machines carried a 5 year, and the weight machines carried a 2 year.
Naders will be out to do the Termite bond installation.
I asked Verde go For a repair Quote for damage caused by accident.

Landscaping

Monthly reports for September. submitted and filed at Operations office.

For questions, comments, or clarification, please contact:
Ryan Wilson, Greyhawk Amenity Manager (904) 322-3199	greyhawkmanager@gmsnf.com
Jay Soriano, GMS Operations Manager	(904) 274-2450	jsoriano@gmsnf.com

TENTH ORDER OF BUSINESS

A.

Armstrong
Community Development District

Unaudited Financial Reporting
September 30, 2025

August 14, 2025

Table of Contents

1		Balance Sheet	

2-3	
	General Fund	

4	
	Capital Reserve Fund	

5	
	Debt Service Fund Series 2017A	

6	
	Debt Service Fund Series 2019A	

7	
	Capital Project Fund	

8-9	
	Month to Month	

10	
	Long Term Debt Report	

11	
	Assessment Receipt Schedule	

12	
	Check Run Summary	

Combined Balance Sheet September 30, 2025

General
Fund

Capital Reserve
Fund

Debt Service
Funds

Capital Project
Funds

Totals
Governmental Funds

Assets:
Cash:
Operating Account	

$	28,663	

$	4,091	

$		

-	$	

-	$	

32,754	
Due from Other Funds	393	-			-	-	393	
Due from Capital Reserve	-
Due from General Fund	-	-
-		-
-	-
-	-
-	
Investments:
US Bank Custody Account	44,567	
-		
-	
-	
44,567	
State Board of Adminstration	203,609	107,699				311,308	

Series 2017A/B
Reserve-A	-	-	265,819	-	265,819	
Revenue-A	-	-	237,573	-	237,573	
Reserve-B	-	-	15,889	-	15,889	
Revenue-B	-	-	1,228	-	1,228	
Prepayment-B
Series 2019
Reserve	-	-	109

204,200	-	109

204,200	
Revenue	-	-	336,068	-	336,068	
Prepayment	-	-	301	-	301	
Construction	-	-	-	1,578	1,578	
Prepaid Expenses	34,025	-	-	-	34,025	
Total Assets	$	311,257	$	111,790	$	1,061,187	$	1,578	$	1,485,812	
Liabilities: Accounts Payable Accrued Expenses	

$	

-	

-	

$	

-	

-	

$	

-	

-	

$	

-	

-	

$	

-	

-	
FICA Payable			-			-			-			-			-	
Federal Withholding Payable			-			-			-			-			-	
Due to General Fund			-			-			-			-			-	
Due to Debt Service			-			-			-			-			-	
Total Liabilites	$	-	$	-	$	-	$	-	$	-	

Fund Balance:
Nonspendable: Prepaid Items	

$	34,025	

$	

-	$	

-	$	

-	$	

34,025	
Deposits	-		-	-	-	-	
Restricted for: Debt Service	
-	$	
-	$	1,061,187	
$	
-	$	
1,061,187	
Capital Project	-	-	-		1,578	1,578	
Assigned for:
Capital Reserve Fund
Capital Reserves	-	111,790
-	-	-	-	111,790
-	-	-	
Unassigned	277,232	-	-	-	277,232	
Total Fund Balances	$	311,257	$	111,790	$	1,061,187	$	1,578	$	1,485,812	
						
Total Liabilities & Fund Balance	$	311,257	$	111,790	$	1,061,187	$	1,578	$	1,485,812	

Adopted	Prorated Budget	Actual	
Budget	Thru 09/30/25	Thru 09/30/25	Variance	

Revenues:		
Special Assessments - Tax Roll	$	637,369	$	637,369	$	637,988	$	619	
Cash Share - Tynes Blvd	15,000	15,000	7,169	(7,831)	
Miscellaneous Income	-	-	60	60	
Miscellaneous Income-Access Cards	-	-	425	425	
Miscellaneous Income-Rental	-	-	2,200	2,200	
Interest	14,631	14,631	18,302	3,671	
Total Revenues	$	667,000	$	667,000	$	666,144	$	(856)	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	12,000	$	10,400	$	1,600	
FICA Expense	918	-	918	796	122	
Annual Audit	4,300	4,300	-	4,300	
Trustee Fees	7,800	7,800	7,758	42	
Dissemination Agent	7,420	7,420	7,420	0	
Arbitrage	1,100	1,100	1,100	-	
Engineering	6,000	6,000	2,920	3,080	
Attorney	20,000	20,000	11,215	8,785	
Assessment Administration	5,618	5,618	5,618	-	
Management Fees	53,090	53,090	53,090	-	
Information Technology	1,800	1,800	1,800	-	
Website Maintenance	1,250	1,250	1,250	-	
Telephone	400	400	365	35	
Postage and Delivery	500	500	1,000	(500)	
General Liability and Public Officials Insurance	7,500	7,500	7,296	204	
Printing & Binding	750	750	1,186	(436)	
Legal Advertising	2,500	2,500	1,389	1,111	
Bank Fees and Other Charges	600	600	365	235	
Office Supplies	250	250	7	243	
Dues, Licenses & Subscriptions	175	175	175	-	
Total General & Administrative	$	133,971	$	133,971	$	115,151	$	18,820	

Operations & Maintenance					
Security	$	51,364	$	51,364	$	31,836	$	19,528	
Electric	1,450	1,450	1,373	77	
Water & Sewer	34,270	34,270	38,623	(4,353)	
Landscape Maintenance	138,406	138,406	130,052	8,354	
Landscape Contingency	7,000	7,000	6,850	150	
Lake Maintenance	13,988	13,988	10,945	3,043	
Lake Contingency	2,140	2,140	2,140	-	
Irrigation Repairs	8,000	8,000	2,001	5,999	
Repairs and Maintenance	7,000	7,000	3,436	3,564	
Doggie Pot Stations	1,500	1,500	132	1,368	
Total Operations & Maintenance	$	265,118	$	265,118	$	227,388	$	37,730	

Adopted	Prorated Budget	Actual	
Budget	Thru 09/30/25	Thru 09/30/25	Variance	

Amenity Center		
Property/Amenity Manager	$	79,875	$	79,875	$	79,875	$	-	
Preventative Maintenance	17,500	17,500	13,612	3,888	
Facility Attendant	7,632	7,632	4,424	3,208	
Property Insurance	32,690	32,690	29,737	2,953	
Phone/Internet/Cable	2,750	2,750	2,832	(82)	
Electric	18,900	18,900	12,313	6,587	
Water & Sewer	10,000	10,000	9,740	260	
Gas	1,575	1,575	1,305	270	
Reuse Service	6,646	6,646	6,314	332	
Access Cards	5,000	5,000	-	5,000	
Janitorial Services	13,797	13,797	13,797	-	
Janitorial Supplies	4,000	4,000	1,559	2,441	
Pool Maintenance	23,992	23,992	19,578	4,415	
Pool Permits	300	300	300	-	
Repairs and Maintenance	20,000	20,000	16,724	3,276	
Office Supplies	500	500	321	179	
Pest Control	800	800	414	386	
Special Events	3,000	3,000	2,753	247	
Ftiness Center Repairs/Supplies	3,000	3,000	1,338	1,662	
Total Amenity Center	$	251,957	$	251,957	$	216,935	$	35,022	
Reserves
Capital Reserve Transfer Out	

$	69,336	

$	69,336	$	69,336	

-	
Total Reserves	$	69,336	$	69,336	$	69,336	$	-	
				
Total Expenditures	$	720,382	$	720,382	$	628,810	$	91,573	
				
Excess (Deficiency) of Revenues over Expenditures	$	(53,382)	$	37,335		

Other Financing Sources/(Uses)				
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	-	$	-	$	-	$	-	
				
Net Change in Fund Balance	$	(53,382)	$	-	$	37,335	$	-	
				
Fund Balance - Beginning	$	53,382	$	273,922		
				
Fund Balance - Ending	$	-	$	311,257		

Revenues

Capital Reserve Transfer In

$	69,336	$

69,336	$

69,336	$	-

Interest	1,200	1,200	2,026	826

Total Revenues

$

70,536

$

70,536

$

71,362

$

826

Expenditures:

Capital Outlay

$	25,000	$

25,000	$

-	$	25,000

Repair and Maintenance	-	-	3,450	(3,450)
Contingency	600	600	502	98

Total Expenditures

$

25,600

$

25,600

$

3,952

$

21,648

Excess (Deficiency) of Revenues over Expenditures

$

44,936

$

67,410

Net Change in Fund Balance

$

44,936

$

67,410

Fund Balance - Beginning

$

44,347

$

44,380

Fund Balance - Ending

$

89,283

$	111,790

Revenues:

Special Assessments - Tax Roll

$	265,819

$	265,819

$	266,076	$

257

Interest Income	20,700	20,700	22,925	2,225

Total Revenues

$	286,519

$	286,519

$	289,001

$

2,482

Expenditures:

Interest - 11/01

$	92,541	$

92,541	$

92,541	$	-

Principal - 11/01	80,000	80,000	80,000	-
Interest - 5/01	90,741	90,741	90,741	-

Total Expenditures

$	263,281

$	263,281

$	263,281

$

-

Excess (Deficiency) of Revenues over Expenditures

$

23,238

$

25,720

Other Financing Sources/(Uses):

Transfer In/(Out)

$	-	$

-	$	-	$	-

Total Other Financing Sources/(Uses)

$

-

$

-

$

-

$

-

Net Change in Fund Balance

$

23,238

$

25,720

Fund Balance - Beginning

$	212,902

$	494,897

Fund Balance - Ending

$	236,140

$	520,617

Revenues:		
Special Assessments - Tax Roll	$	410,800	$	410,800	$	409,992	$	(808)	
Interest Income	22,000	22,000	24,123	2,123	
Total Revenues	$	432,800	$	432,800	$	434,115	$	1,315	

Expenditures:					
Interest - 11/01	$	130,191	$	130,191	$	130,191	$	-	
Principal - 11/01	145,000	145,000	145,000	-	
Special Call - 11/01	-	-	5,000	(5,000)	
Interest - 2/01	-	-	44	(44)	
Special Call - 2/01	-	-	5,000	(5,000)	
Interest - 5/01	127,925	127,925	127,738	188	
Special Call - 5/01	-	-	5,000	(5,000)	
Total Expenditures	$	403,116	$	403,116	$	417,972	$	(14,856)	
					
Excess (Deficiency) of Revenues over Expenditures	$	29,684		$	16,143		

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	29,684		$	16,143		
					
Fund Balance - Beginning	$	318,549		$	524,427		
					
Fund Balance - Ending	$	348,233		$	540,570		

Total Revenues	$	174

Actual

Thru 09/30/25

Revenues:

Interest Income

$

174

Expenditures:

Capital Outlay

$

2,669

Other Financing Sources/(Uses):

Transfer In/(Out)

$

-

Fund Balance - Ending	$	1,578

Fund Balance - Beginning	$	4,074

Net Change in Fund Balance	$	(2,495)

Total Other Financing Sources/(Uses)	$	-

Excess (Deficiency) of Revenues over Expenditures	$	(2,495)

Total Expenditures	$	2,669

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total

Revenues:

Special Assessments - Tax Roll	$	-	$	28,974	$	588,364	$	1,927	$	3,381	$	1,314	$	4,997	$	1,367	$	7,664	$	-	$	-	$	-	$	637,988	
Cash Share - Tynes Blvd	1,100	1,380	1,336	1,267	97	134	136	263	324	738	393	-	7,169	
Miscellaneous Income	-	-	-	-	60	-	-	-	-	-	-	-	60	
Miscellaneous Income-Access Cards	125	-	-	-	25	-	50	-	-	175	25	25	425	
Miscellaneous Income-Rental	400	400	-	-	-	300	200	-	-	400	300	200	2,200	
Interest	800	614	489	2,124	2,144	1,726	1,923	2,434	1,875	1,649	1,551	974	18,302	
Total Revenues	$	2,425	$	31,368	$	590,189	$	5,317	$	5,706	$	3,474	$	7,306	$	4,064	$	9,864	$	2,962	$	2,269	$	1,199	$	666,144	

Expenditures:														
General & Administrative:														
Supervisor Fees	$	-	$	1,200	$	800	$	1,000	$	1,000	$	600	$	800	$	1,000	$	1,000	$	1,000	$	1,000	$	1,000	$	10,400	
FICA Expense	-	92	61	77	77	46	61	77	77	77	77	77	796	
Annual Audit	-	-	-	-	-	-	-	-	-	-	-	-	-	
Trustee Fees	3,717	4,041	-	-	-	-	-	-	-	-	-	-	7,758	
Dissemination Agent	618	618	618	618	618	618	618	618	618	618	618	618	7,420	
Arbitrage	-	1,100	-	-	-	-	-	-	-	-	-	-	1,100	
Engineering	420	2,300	-	-	-	-	-	-	-	200	-	-	2,920	
Attorney	543	840	595	1,622	1,079	1,530	395	2,930	1,682	-	-	-	11,215	
Assessment Administration	5,618	-	-	-	-	-	-	-	-	-	-	-	5,618	
Management Fees	4,424	4,424	4,424	4,424	4,424	4,424	4,424	4,424	4,424	4,424	4,424	4,424	53,090	
Information Technology	150	150	150	150	150	150	150	150	150	150	150	150	1,800	
Website Maintenance	104	104	104	104	104	104	104	104	104	104	104	104	1,250	
Telephone	71	42	-	35	21	21	35	43	16	27	35	20	365	
Postage and Delivery	-	140	22	25	94	60	17	12	73	444	80	33	1,000	
General Liability and Public Officials Insurance	7,296	-	-	-	-	-	-	-	-	-	-	-	7,296	
Printing & Binding	15	11	13	23	118	24	39	31	34	673	94	110	1,186	
Legal Advertising	46	46	-	46	92	-	46	99	48	860	105	-	1,389	
Bank Fees and Other Charges	100	-	42	100	-	-	100	-	-	-	23	-	365	
Office Supplies	-	1	1	1	1	0	0	1	1	1	1	0	7	
Dues, Licenses & Subscriptions	175	-	-	-	-	-	-	-	-	-	-	-	175	
Total General & Administrative	$	23,299	$	15,108	$	6,830	$	8,225	$	7,779	$	7,578	$	6,790	$	9,489	$	8,226	$	8,578	$	6,711	$	6,537	$	115,151	

	Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total	

Operations & Maintenance														
Security	$	2,243	$	2,617	$	2,430	$	2,430	$	2,243	$	2,617	$	2,368	$	2,617	$	3,177	$	3,302	$	3,551	$	2,243	$	31,836	
Electric	120	125	126	-	125	125	90	125	125	136	136	138	1,373	
Water & Sewer	5,658	3,770	2,563	2,506	1,382	1,824	1,955	3,274	4,064	4,651	4,342	2,634	38,623	
Landscape Maintenance	11,534	11,534	11,534	11,534	10,434	10,434	10,434	10,523	10,523	10,523	10,523	10,523	130,052	
Landscape Contingency	-	-	-	-	-	-	4,975	-	225	-	1,650	-	6,850	
Lake Maintenance	995	995	995	995	995	995	995	995	995	995	995	-	10,945	
Lake Contingency	2,140	-	-	-	-	-	-	-	-	-	-	-	2,140	
Irrigation Repairs	-	-	531	-	-	625	-	610	235	-	-	-	2,001	
Repairs and Maintenance	-	-	-	-	3,436	-	-	-	-	-	-	-	3,436	
Doggie Pot Stations	-	-	-	-	-	-	80	-	-	-	52	-	132	
Total Operations & Maintenance	$	22,690	$	19,041	$	18,179	$	17,465	$	18,615	$	16,619	$	20,897	$	18,144	$	19,345	$	19,608	$	21,249	$	15,538	$	227,388	

Amenity Center
Property/Amenity Manager	

$	6,656	

$	6,656	

$	6,656	

$	6,656	

$	6,656	

$	6,656	

$	6,656	

$	6,656	

$	6,656	

$	6,656	

$	6,656	

$	6,656	

79,875	
Preventative Maintenance	1,418	1,177	1,240	1,249	1,146	1,046	1,077	1,085	1,167	673	2,334	-	13,612	
Facility Attendant	-	-	559	-	-	697	-	348	857	865	1,098	-	4,424	
Property Insurance	29,737	-	-	-	-	-	-	-	-	-	-	-	29,737	
Phone/Internet/Cable	236	236	236	236	236	236	236	236	236	236	236	236	2,832	
Electric	1,124	978	1,188	-	1,249	914	1,061	934	996	1,191	1,256	1,423	12,313	
Water & Sewer	782	714	648	1,362	1,156	759	599	783	729	861	664	684	9,740	
Gas	80	83	80	210	212	87	110	99	85	88	86	86	1,305	
Reuse Service	443	443	443	554	554	554	554	554	554	554	554	554	6,314	
Access Cards	-	-	-	-	-	-	-	-	-	-	-	-	-	
Janitorial Services	1,150	1,150	1,150	1,150	1,150	1,150	1,150	1,150	1,150	1,150	1,150	1,150	13,797	
Janitorial Supplies	-	110		343	109	57	203	138	311	191	98	-	1,559	
Pool Maintenance	1,650	1,650	1,650	1,733	1,733	1,733	1,733	1,733	1,733	1,733	1,250	1,250	19,578	
Pool Permits	-	-	-	-	-	-	-	-	300	-	-	-	300	
Repairs and Maintenance	200	6,092	76	1,014	1,551	-	417	1,978	661	3,536	-	1,200	16,724	
Office Supplies	28	-	-	98	3	-	-	46	35	-	111	-	321	
Pest Control	46	46	46	46	46	46	46	46	-	46	-	-	414	
Special Events	495	330	426	(439)	-	2,241	118	(986)	-	1,003	(436)	-	2,753	
Ftiness Center Repairs/Supplies	250	221	-	250	-	-	250	117	-	250	-	-	1,338	
Total Amenity Center	$	44,296	$	19,885	$	14,396	$	14,460	$	15,799	$	16,176	$	14,209	$	14,915	$	15,470	$	19,032	$	15,058	$	13,239	$	216,935	

Reserves														
Capital Reserve Transfer Out	-	-	-	-	-	-	-	-	-	-	-	69,336	69,336	
Total Reserves	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	69,336	$	69,336	
														
Total Expenditures	$	90,284	$	54,034	$	39,406	$	40,150	$	42,193	$	40,373	$	41,895	$	42,547	$	43,041	$	47,218	$	43,019	$	104,649	$	628,810	
														
Excess (Deficiency) of Revenues over Expenditures	$	(87,859)	$	(22,666)	$	550,783	$	(34,832)	$	(36,486)	$	(36,899)	$	(34,589)	$	(38,483)	$	(33,176)	$	(44,256)	$	(40,750)	$	(103,450)	$	37,335	

Armstrong
Community Development District Long Term Debt Report	
Series 2017A Special Assessment Bonds	
OPTIONAL REDEMPTION DATE:	11/1/2027		
INTEREST RATES:	3.625%, 4.500%, 5.000%, 5.125%		
MATURITY DATE:	11/1/2048		
RESERVE FUND DEFINITION	MAXIMUM ANNUAL DEBT SERVICE		
RESERVE FUND REQUIREMENT	$265,819		
RESERVE FUND BALANCE	$265,819		
BONDS OUTSTANDING - 09/30/17		$4,035,000	
LESS: NOVEMBER 1, 2019		($65,000)	
LESS: NOVEMBER 1, 2020		($70,000)	
LESS: NOVEMBER 1, 2021		($70,000)	
LESS: NOVEMBER 1, 2022		($75,000)	
LESS: NOVEMBER 1, 2023		($75,000)	
LESS: NOVEMBER 1, 2024		($80,000)	
Current Bonds Outstanding		$3,600,000	

Series 2019A Special Assessment Bonds	

OPTIONAL REDEMPTION DATE:	
11/1/2029		
INTEREST RATES:	3.125%, 3.550%, 4.000%, 4.100%		
MATURITY DATE:	11/1/2050		
RESERVE FUND DEFINITION	50% MAXIMUM ANNUAL DEBT SERVICE		
RESERVE FUND REQUIREMENT	$204,500		
RESERVE FUND BALANCE	$204,200		
BONDS OUTSTANDING - 10/31/19		$7,500,000	
LESS: FEBRUARY 1, 2021		($140,000)	
LESS: MAY 1, 2021 (SPECIAL CALL)		($10,000)	
LESS: AUGUST 1, 2021 (SPECIAL CALL)		($90,000)	
LESS: NOVEMBER 1, 2021 (SPECIAL CALL)		($130,000)	
LESS: NOVEMBER 1, 2021		($140,000)	
LESS: FEBRUARY 1, 2022 (SPECIAL CALL)		($10,000)	
LESS: MAY 1, 2022 (SPECIAL CALL)		($5,000)	
LESS: NOVEMBER 1, 2022		($140,000)	
LESS: NOVEMBER 1, 2023		($145,000)	
LESS: NOVEMBER 1, 2023 (SPECIAL CALL)		($5,000)	
LESS: AUGUST 1, 2024 (SPECIAL CALL)		($20,000)	
LESS: NOVEMBER 1, 2024		($145,000)	
LESS: NOVEMBER 1, 2024 (SPECIAL CALL)		($5,000)	
LESS: FEBRUARY 1, 2025 (SPECIAL CALL)		($5,000)	
LESS: MAY 1, 2025 (SPECIAL CALL)		($5,000)	
Current Bonds Outstanding		$6,505,000	

Total Bonds Outstanding	$10,105,000

ARMSTRONG COMMUNITY DEVELOPMENT DISTRICT
FISCAL YEAR 2025 ASSESSMENT RECEIPTS

ASSESSED	
# UNITS	SERIES 2017A DEBT SERVICE NET	SERIES 2019A DEBT SERVICE NET	O&M NET	TOTAL ASSESSED	
TAX ROLL ASSESSED NET	483	265,811.23	409,584.30	637,353.28	1,312,748.80	
TOTAL ASSESSED NET	483	265,811.23	409,584.30	637,353.28	1,312,748.80	

DUE / RECEIVED	
BALANCE DUE	SERIES 2017A DEBT SERVICE RECEIVED	SERIES 2019A DEBT SERVICE RECEIVED	
O&M RECEIVED	
TOTAL RECEIVED	
TAX ROLL RECEIPTS	(1,307.58)	266,075.99	409,992.26	637,988.13	1,314,056.38	
TOTAL RECEIPTS	(1,307.58)	266,075.99	409,992.26	637,988.13	1,314,056.38	

TAX ROLL RECEIPTS

DISTRIBUTION	
DATE	SERIES 2017A DEBT SERVICE RECEIVED	SERIES 2019A DEBT SERVICE RECEIVED	
O&M RECEIVED	
TOTAL RECEIVED	
1	11/07/24	1,525.55	2,350.70	3,657.92	7,534.17	
2	11/13/24	2,689.65	4,144.43	6,449.14	13,283.22	
3	11/26/24	7,868.51	12,124.46	18,866.86	38,859.83	
4	12/06/24	240,214.51	370,142.71	575,978.30	1,186,335.52	
5	12/20/24	5,165.57	7,959.55	12,385.83	25,510.95	
6	01/27/25	803.47	1,238.05	1,926.54	3,968.06	
7	02/06/25	1,409.98	2,172.62	3,380.81	6,963.41	
8	03/06/25	548.10	844.56	1,314.22	2,706.88	
9	04/08/25	2,083.93	3,211.09	4,996.77	10,291.79	
INTEREST	05/06/25	570.25	878.68	1,367.32	2,816.25	
INTEREST	06/06/25	621.25	957.28	1,489.61	3,068.14	
DELINQ DIST	06/17/25	2,575.23	3,968.13	6,174.80	12,718.16	
		-	-	-		
		-	-	-		
		-	-	-		
TOTAL TAX ROLL RECEIPTS		266,075.99	409,992.26	637,988.13	1,314,056.38	

PERCENT COLLECTED TOTAL	100.10%	100.10%	100.10%	100.10%	

Date	Check Numbers	Amount	Amount

General Fund		
	9/9/25	1404-1410	$16,714.47	
	9/16/25	1411-1414	$15,615.98	
	9/23/25	1415-1417	$38,301.74	

Total General Fund Checks	$70,632.19

Total Paid Checks

$70,632.19

B.

Date	Check Numbers	Amount	Amount

General Fund		
	9/9/25	1404-1410	$16,714.47	
	9/16/25	1411-1414	$15,615.98	
	9/23/25	1415-1417	$38,301.74	

Total General Fund Checks	$70,632.19

Total Paid Checks

$70,632.19

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	9/30/25	PAGE	1
*** CHECK DATES 09/01/2025 - 09/30/2025 ***	ARMSTRONG CDD - GENERAL FUND
BANK A ARMSTRONG GENERAL
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
9/09/25 00007	8/21/25 2025-301 202508 310-51300-48000	*	58.80
NOTICE OF FY26 MEETINGS
OSTEEN MEDIA GROUP	58.80 001404
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/09/25 00007	8/28/25 2025-302 202508 310-51300-48000	*	46.20
NOTICE OF MEETING-9/11/25
OSTEEN MEDIA GROUP	46.20 001405

9/09/25 00001	9/01/25	
	9/01/25	
	9/01/25	
	9/01/25	
	9/01/25	
	9/01/25	
	9/01/25	
	9/01/25	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
184	202509 310-51300-34000	*	4,424.17
SEP MANAGEMENT FEES
184	202509 310-51300-49500	*	104.17
SEP WEBSITE ADMIN
184	202509 310-51300-35100	*	150.00
SEP INFORMATION TECH
184	202509 310-51300-31300	*	618.33
SEP DISSEMINATION SVCS
184	202509 310-51300-51000	*	.42
OFFICE SUPPLIES
184	202509 310-51300-42000	*	32.97

310-51300-42500	*	110.25	
310-51300-41000	*	19.73	

POSTAGE
184	202509
COPIES
184	202509
TELEPHONE
GOVERNMENTAL MANAGEMENT SERVICES	5,460.04 001406
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/09/25 00001	9/01/25 185	202509 320-53800-12200	*	6,656.25
PROPERTY MANAGER - SEP25
9/01/25 185	202509 330-57200-46300	*	1,149.75
JANITORIAL SVCS - SEP25
GOVERNMENTAL MANAGEMENT SERVICES	7,806.00 001407
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/09/25 00077	8/26/25 2056572	202508 320-53800-46800	*	995.00
AUG LAKE MAINTENANCE
THE LAKE DOCTORS, INC.	995.00 001408
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/09/25 00096	9/03/25 12111	202509 330-57200-46700	*	1,250.00
SEP POOL MAINTENANCE
K & K WHITE LLC	1,250.00 001409
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/09/25 00083	8/31/25 9	202508 330-57200-34100	*	1,098.43
AUG FACILITY ASSISTANT
RIVERSIDE MANAGEMENT SERVICES	INC	1,098.43 001410
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/16/25 00096	9/11/25 12126	202509 330-57200-46000	*	1,200.16
RPLC OLD POOL TILES
K & K WHITE LLC	1,200.16 001411
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
ARMS ARMSTRONG	BPEREGRINO

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	9/30/25	PAGE	2
*** CHECK DATES 09/01/2025 - 09/30/2025 ***	ARMSTRONG CDD - GENERAL FUND
BANK A ARMSTRONG GENERAL
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
9/16/25 00075	9/01/25 11324	202509 330-57200-34500	*	2,242.80
SEP SECURITY SERVICES
SECURITY DEVELOPMENT GROUP LLC	2,242.80 001412
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/16/25 00101	8/31/25 24123	202508 320-53800-46300	*	1,650.00
TRIMMING LARGE HEDGES
VERDEGO LLC	1,650.00 001413
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/16/25 00101	9/02/25 24015	202509 320-53800-46200	*	10,523.02
SEP LANDSCAPE MAINTENANCE
VERDEGO LLC	10,523.02 001414
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/23/25 00009	9/16/25 29278	202509 300-15500-10000	*	34,025.00
FY26 INSURANCE RENEWAL
EGIS INSURANCE ADVISORS, LLC	34,025.00 001415
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/23/25 00001	9/11/25 186	202508 330-57200-51000	*	111.00
OFFICE SUPPLIES
9/11/25 186	202508 330-57200-46400	*	97.99
JANITORIAL SUPPLIES
9/11/25 186	202508 330-57200-47700	*	51.91
DOGGIE POT STATION
9/11/25 186	202508 320-53800-46900	*	2,334.34
PREVENTATIVE MAINTENANCE
GOVERNMENTAL MANAGEMENT SERVICES	2,595.24 001416
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/23/25 00061	9/18/25 3626328	202506 310-51300-31500	*	1,681.50
JUN GENERAL COUNSEL
KUTAK ROCK LLP	1,681.50 001417
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	70,632.19
TOTAL FOR REGISTER	70,632.19

ARMS ARMSTRONG	BPEREGRINO

CLAY
TODAY
A l)lvlsloo o/ O,i••• Modi<> Gro•p

Clay Today
3513 US Hwy 17
Fleming Island, FL 32003 904-264-3200

BILL TO
Accounts Payable Armstrong CDD C/O GMS, LLC 475 West Town Place
Suite 114
SL Augustine, FL 32092

INVOICE

Invoice Number: 2025-301722 Invoice Date: 8/21/2025 Due Date: 9/20/2025

Advertiser Armstrong CDD C/O GMS, LLC

Customer ID
21021

Invoice Notes	PO#	Pub.	Issue	Year	AdTltle	Ad Size	Color	Ad Inch	Not	
Legal# 160726	Notice of Meetings	CT- Clay Today	Aug21	2025		Column Inch	Black &Whl\e	5.6000	S58.B0	
										
Total:									$58,80	

Please mail payments to:
Osteen Media Group 3513 US Hwy 17
Fleming Island Florida 32003

Please call the office at 904-264-3200 if you would like to pay by credit card.

Affidavit attached to this invoice.

Please pay from this invoice. Email for inquiries or questions - legal@claylodayonline.com, Thank you for your business,

RECEIVED
By Tara Lee at 3:00 pm, Aug 25, 2025

TODAY 

PUBLISHER AFFIDAVIT
PUBLISHER AFFIDAVIT CLAY TODAY
Published Weekly
Fleming Island, Florida
STATE OF FLORIDA COUNTY OF CLAY:

Before the undersigned authority personal\}' appeared Hugh Osteen, who on oath sars that he is the publisher of the "Clay Today" a newspaper published weekly at Fleming Island in Clay Count}', Florida; that the attached copy of advertisement
Being a Legal Notice

In the matter of Notice of Meetings

LEGAL: 160726

Was published in said newspaper in the issues:

8/21/2025

1\ffumt Further says that said "Clay Tod:1-}"' is a newspaper published at Fleming Island, in said Clay County, Florida, and that the said newspaper Has heretofore been continuously published in said Clay County, Florida, Weekly, and hns been entered as Periodical material matter at the post
Office in Orange Pnrk, in said Clar County, Florida, for period of one }'Cat next proceeding the first public:i.tion of the attached cop}' of advertisement; and affiant further says that he has neither paid nor promised any person, firm or corporation any discount, rebate, commission or refund for the purpose of securing this adverti$Cment for publication in the said newspaper.

('O	'  _,  i	\�	<.")tCHRJmSLOU'IIAYHB

Sworn to me and subscribed before me 08/21/2025

�	.,.-,1	Cl.l.,.(\.Q.- ._Wf'I. IIYOOl!lll!l.ffi1Hlll1JM
�	� "'-	(..)	','.,:,'l° wtns:1,...,.Ml'N,l'lll

NOTARY PUBLIC, STATE OF FLOIUDA

35 l3 US HWY l7 Fleming Island FL 32003
Telephone (904) 264---3200
FAX (904) 264-3285
E-Mail: legal@da}'todaronlinc.com Christie Wayne christie@ostcerunediagroup.com

NOTICE OF MEETINGS ARMSTRONG

COMMUNITY DEVELOPMENT DISTRICT
The Board of Supervisors of Iha Armstrong Community Development District will hold their regularly scheduled pubHc mea11ngs for Flscal Year 2026 at 3:30 p.m. at the Planlalion Oaks Amenity Center, 845 Oakleaf Plantation Parkway, Orange Park, Florida 32065 on the second Thursday of each month as follows or otherwise noted:
October 9, 2025
November 13, 2025
December 11, 2025
January 8, 2026
February 12, 2026
March 12, 2026
April 9, 2026
May 14, 2026
June 11, 2026 6:00 p.m.
July 9, 2026
August 13, 2026 6:00 p.m.
September 10, 2026
The meetings are open lo the pub\lc and Will be conducted !n accordance with the provisions of Florida Law for Communily Development Dis­ tricts. A copy of 1he agendas for each mealing may be oblalned from Iha District Manager, 475 West Town Place, Sulla 114, St AugusUne, Florida 32092 {and phone (904) 940-5B50). The meetings may be continued to a dale, lime, and place to be specified on the record al lhe maet- 1ngs.There may be occasions when one or more Supervisors wl\l participate by telephone.
Any parson requiring special accommodations for lhe meellngs because of a disability or physical Impairment should conlac1 the District Office at {904) 940-5650 al !easl two calender days pr!or lo the meetings. If you are hearing
or speech Impaired, p!easa contact the Florida Raley Service at 1-600-955-8770, for aid in con­ tacting the District Office.
Each person who decides lo appeal any acllon taken at the meetings Is advised that parson w\11 need a record of the proceedings and that ac­
cord!ng\y, !he person may need lo ensure Ihat a
verbatim record of the p1ocaedlngs ls made, In­ cluding !he testimony end evldence upon which such appeal Is to be based.
Marilee Giles Manager
Legel 160726 Published 8/21/2025 In Clay County's Clay Today newspaper

CLAY
TODAY
A OMo!an af O,i.-. Mod/a G1<>up

Clay Today
3513 US Hwy 17
Fleming Island, FL 32003 904-264-3200

INVOICE

Invoice Number: 2025-302315 Invoice Date: 8/28/2025 Due Date: 9/27/2025

RECEIVED
By Tara Lee at 1:39 pm, Sep 05, 2025

 			

BILL TO
Accounts Payable Armstrong COD C/O GMS, LLC 475 West Town Place
Suite 114
St. Augustine, FL 32092

Advertiser
Armstrong COD C/O GMS, LLC

Customer ID
21021

Invoice Notes	PO#	Pub.	Issue	Year	AdTitle	Ad Size	Color	Ad Inch	Net	
Legat# 161251	Notice of Meeting September 11, 2025	CT· Clay Today	Aug 2B	2025		Column Inch	Black & White	4.4000	$46.20	
										
Tot-al:									$46.20,	

Please mail payments to:
Osteen Media Group 3513 US Hwy 17
Fleming Island Florida 32003

Please caR the office at 904-264-3200 if you would like to pay by credit card.

Affidavit attached to this invoice.

Please pay from this invoice. Email for inquiries or questions - legal@claytodayonline.com. Thank you for your business.

PUBLISHER AFFIDAVIT
PUBLISHER AFFIDAVIT CLAYTODAY
Published Weekly
Fleming Island, Florida
STATE OF FLORIDA COUNTY OF CLAY:
Before the undersigned authority personally appeared Hugh Osteen, who on onth S:'l}"S that he is the publi�hcr of the ''Clay Tudar" a newspnpt,r published weekly at Fleming Island in Clay County, Florida; that the attached copy of advertisement
Being a Notice of Meeting

In the matter of September 11, 2025

LEGAL: 161251

Was published in said newspaper in the issues: 8/28/2025

Affiant Further says that said ''Clay Today" is a newspaper published nt 1'1cming h\and, in snid Clar C<mnty, 1i1ori<la, and that 1hc Said m:wspnper J·Lls heretofore been cont.inunu�ly published in said Clay County, F!ocida, Weekly, and has been entered as Periodical mateJ:ial matter at the post
Office in Orange Park, in said Clay County, Florida, for rctiod of one yt:rtr next proceeding the first pubhcmion of ihc :nt:iched copy of advctti.�t:mcnt; and affomt focther says that he has neither paid nor promised any person, firm or corporation :mr Jis.:ount, reb:ttc, commission or refund for the purpo�c of �ccUl'ing this :111'-crti�cmcot Tor publication in the said nev.•spaper,

Sworn to me and subscribed before me 08/28/2025

Notice of Meeting Armstrong Community Development District
The regulai meeting of tho Board of Suporv1• so,s of the Armstrong Communily Developl1lont Dis!ricl will M held on Thutsday, September 11, 2025, I'll 3:30 p,m. at the Plantation Oaks Amenity Center, 845 Ook!eaf Plantation Pork• way, Orange Park, Florido 32065. The meeUng
��������:it�01�t 8r�ei:2���,i��fJ:�� 101 Commur,lty 0'1vefownenl Districts. A copy of the agenda !or \his maellng may be obtained from lhe Oistricl Manager, al 475 West Town
Place, Suite 11'1, SI. Augustil'le, FL 32092 (and phono {904} 940-5850). Th!:; meeling may be continued to a dato, llme, and p!aca 10 be spec1•
���a�ot�:h:A'\8��1:�r i�iu��%1s�r�!i:l
p1ut1cipa\e by te!cpllono.
Any person 1equiring specie! accommoda•
!ions al 1t1ls meo!mg bt:couse of a disablhly or physical !mpalrmenl should contacl lhu 01S!rict Ofhc& at (904) 940·5650 at least two calandaf days pno, to n,e me!lUnfl. 1f you are hea1lng or speech lmpnlred, plear,e contacl 1he Florida Relay Service 01 1·B00·955•B770, for aid in con­ tacling !ho D;stdcl Office.
Each poison wl10 decides 10 appa.it any action ta_ken at those mee!!ngs is m:l11lsei.! tlml person will need a rt:1¢0/d o! 11\e PIOClllldings and lhol 11cco1dlnjllY, the pi!r.loJ\ may need to ensure that a vert>allm record of the proceedings is made, inc1u�ng the 1eshmoll',' ,1nd evidence upon whk:h such appeal Is 10 bO based.
Munle.i Giles Dis1ricl Manager
logo\ 161251 Published 8/28/2025 In Clay County's Clay Today newspaper

�

;f,. ,,

\J	,,:_',.c,HUU!ClOIIWA\'lll:

CJ.,(1.0_.   !Pf/, ltl�l""N1:iol
u "'-	(.\	°\;�D:IUU<,-i..�mt

NOTARY PUBLIC, STATE OF PLORIDA

3513 US HWY l 7 Fleming Island FL 32003
Telephone (904) 264-3200
FAX (904) 264-3285
E-Mail: legal@daytodayonline.com Christie \'Vayne christie@osteenmediagroup.com

Description	Hours/Qty	Rate	Amount

Management Fees - September 2025		4,424.17	4,424.17	
Website Administration - September 2025		104.17	104.17	
Information Technology - September 2025		150.00	150.00	
Dissemination Agent Services - September 2025		618.33	618.33	
Office Supplies		0.42	0.42	
Postage		32.97	32.97	
Copies		110.25	110.25	
Telephone		19.73	19.73	
RECEIVED				
By Tara Lee at 2:29 pm, Sep 03, 2025				

Total	$5,460.04	
Payments/Credits	$0.00	
Balance Due	$5,460.04	

..	.	.

··... Description	!-lours/Qty

Rate	Amount

:	·,	-  _:_·:'

Property Manager - September 2025 Janitorial - September 2025	••

		6,656.25
1,149.75	6,656.25
1,149.75	

RECEIVED
By  Tara Lee at 9:52 am, Sep 05, 2025

Total	$7,806.00	
Payments/Credits	$0.00	
Balance Due	$7,806.00	

	

\' ,,

.Jii:if:,'Jx'

{{�7/,.·1.,{,•{),_-.,,,,-,,, lo,
"	':·.:�··7•:::;·,:,•
Post Office Box 162134 Altamonte Springs, FL 32716 (904) 262-5500

I  &ccoum Nm,mm	Pt.IE	AALAJJCf	
731209	8/26/2025	$995.00	

D

Armstrong COD - Greyhawk
C/O Governmental Management Services
475 West Town Pl Suite 114
St Augustine, FL 32092

00000007312096001000000030259700000009950055
1

The Lake Doctors
Post Office Box 162134 Altamonte Sp,ings, FL 32716

Please Return this ir1voice with your payment and notify us of any changes to your contact information.

Armstrong CDD - Greyhawk	3645 Royal Pines Dr Orange Park, FL 32065
Invoice Due Date  8/26/2025	Invoice	2056572	PO#

Invoice Date	Description	Quantity	Amount	Tax	Total

8/26/2025	Water Management - Monthly	$995.00	$0.00	$995.00

Pond1 treated for algae and underwater weeds. Pond 2 treated for shoreline grasses. Pond 3 treated for algae, underwater and shoreline weeds. Pond 4 is in good health and needs no treatment at this time. Ponds 5 and 6 treated for algae, underwater and shoreline vegetation. Please contact me directly
with any questfons or concerns. Thank you. {904)-626-1882
?o..kt--	/v\ .._:,..,.-1-e"""'""	RECEIVED

	�	

C>Ol- '3}-o. ,S-.3 y-'OO,  '-/Jf"OO	By Tara Lee at 9:05 am, Sep OB, 2025

	-------- -	

Cf-Y-,_ :S--

Please pr�	�nformation when submitting payments,	Credits	$0.00
otherwise	ments will be applied to the oldest outstanding invoices.	Adjustment	$0.00

Total Account Balance including this invoice:	I	$995.00	I I

AMOUNT DUE
This Invoice Total:  I	$995.00	I

Customer#:
Portal Registration #: Customer E-mail(s): Customer Portal Link:

Click the "Pay Now" link to submit payment by ACH
731209
4A64AE61
greyhawkmanager@gmsnf.com,jsoriano@gmsnf.com www.lakedoctors.com/contact-us/

Corporate Address
,1651 Salisbury Rd, Suite 155
JacksonvHle, fl 32256

I

Set Up Customer Portal to pay invoices online, set up recurring payments, view payment history, and edit contact information

PINCH A PENNY #242
9715 Crosshill Boulevard, 11105
Jacksonville, FL 32222
(904)619-0939
storc242(f!f.pinchapcnny.com

INVOICE

A1mstrong CDD
475 Town Center Place Suite 114
St. Augustine

FL  32092

Invoice Date:	09/03/25 Climt Code-	 2127
lnvoicc#	12111

ltcm	Dcsi.::ription	Serial Number	Quantity	Amount	
Department

Poo\	M13 / PCP: Rccu1ring Billing

('l\o-,·���'�		Sl.250.00	
6(?1. 33 o. 5"7').C>O, '1t70c)	RECEIVED
By Tara Lee at 1:06 pm, Sep 04, 2025	

Sub Total	$1,250.00	
Sales Tax	$0.00	
Total	$1,250.00
-·--- --	

August billing

------------------------------
To cnf.urc proper cr�dit to your accown, indicate runow1t paid and cbc-ck number on slip, then detach ancl mail slip willi your paymi.:n!.

Client info: Armstrong CJJD

lnvoice Date
09/03/25

Client Code
2127

Amount Due
$1,250.00

3645 Royal Pines Dr
Orange Park	FL  32065

Sales Tax

Amount Paid	Check II

Thank You1 We Greatly Appreciate Your Bm,incss!!

I

PINCH A PENNY #242
9715 Crosshill Boulevard, 11105
Jacksonville, FL 32222

Riverside Management Services, Inc
475 West Town Place
Suite 114
St. Augustine, FL 32092

Bill To:
Armstrong COD

Invoice

Invoice#: 9
invoice Dale: 8/31/2025
Due Date: 8/31/2025 Case:
P.O. Number:

Descriptio.n

Hours/Qty	Rate	Amount

Facility Assistant through August 2025

	41.45	26.50	1,098.43	

RECEIVED
By Tara Lee at 9:50 am, Sep 05, 2025

Total	$1,098.43	
Payments/Credits	$0.00	
Balance Due	$1,098.43	

ARMSTRONG COD (GREYHAWK)

FACillTY ASSISTANT

Qty,/Hours	Dess:riotion	Amount

41.45	Facility Assistant	$	26.50	$	1,098.43

Covers Period: August 2025 - September 1, 2025

TOTAL DUE:	$	1,098.43

RMS	ARMSTRONG COMMUNITY DEVELOPMENT DISTRICT· (GREYHAWK) ASSISTANT MANAGER BILLABLE HOURS
	FOR THE MONTH OF AUGUST 2025	

Date	Hours	Employee	Description	
8/3/25	3.37	L.D.	Completed daily checklist, returned calls and emails	
8/4/25	4.67	l.D.	Completed daily checklist, returned calls and emails	
8110125	5.32	L.D.	Completed daily checklist, returned calls and emails	
8111/25	3.9	L.D.	Completed daily checklist, returned calls and emails	
8/18/25	4.68	l.D.	Completed daily checklist, returned calls and emails	
8124125	4.67	L.D.	Completed daily checklist, returned calls and emails	
8/25125	4.37	L.D.	Completed daily checklist, returned calls and emails	
8/31/25	5.42	l.D.	Completed daily checklist, returned calls and emails	
9/1/25	5.05	l.D.	Completed daily checklist, returned calls and emails	
	
	41.45				

August 2025	1

PINCH A PENNY #242
9715 Crosshill Houlevanl, 11105
Jucksonvillc, FL 32222
(904) 619•0939
storc242@pinchapcnny.com

INVOICE

Am1strnng CDD
475 Town Center Place Suite l 14
St. Augustine

fl	32092

Invoice Date:	09il 1/25 Client Code	2127
lnvoicc #	12126

Item	Desaiption

Serial Number	Quantity

Amount

Dc'partmcnt	Rcsurfnce/Pool Reno Labor		$750.00	
lkpar1ment	Pool Brite		$47.98	
Department	Paver Uasc	2	Sl7.98	
Department	concrete mix fast setting	6	$65.34	

Department Department Department

HLUE WATER TILE (2016)
White Grout
thin Set

32	$270.40
S26.24
$22.22

RECEIVED
By Tara Lee at 9:30 am, Sep 15, 2025

Re..p�,r;	d- M; ,'\.ir <:r.""' w.-
001, '.>}0, S-1')..Db, l/6000

Cf=-/;-;)..�

�	Sub Total	$1,200.16	
ain pool down past floor tile line. Remove old tile and repair damage lo surface.	Sales Tax	$0.00	

-	

Replace tile with 2x2 Blue tile for transition. Tik replacement will include gutter rail, pool side walls and pool boUom.

Total	$1,200.16

	
Tn ensure proper cr�dit to your accoum, indicate amout\l paid and check number on slip. then detach and mail .slip with your payment.

Client Info:
Am,strong CDD 3645 Royal Pines Dr
Orange Park	FL  32065	Sales Tax

Invoice Date 09/11/25

Client C()(_le 2127

Amount Dm: S1,200.16

Thunk You! We Greatly A.pprcdatc Your Business!!

PINCH A PENNY 11242
9715 Crosshill Boulevard, #105

I

Jacksonville, FL 32222

PINCH•A·PEKN'f
POOL·PATIO·SPA

INVOICE
BILL TO
Armstrong COD
475 West Town Place Suite 114
St Augustine, Florida 32092

Security Development Group, LLC 8130 Baymeadows Way W,, Suite 302
Jacksonville, FL 32256
cathie@sthreese'curity.com www.sthreesecurity.com

INVOICE# 11324 DATE 09/0112025
DUE DATE 09/30/2025
TERMS End ol the month

SERVICE MONTH		
September		

ACl IVIT'r'	CHY		
AMOU�JT	
Dedicated Officer I
Dedicated Officer for 6 Hours Friday - Sunday	72	31.15	2,242.80	
(Sept 1 - Sept 3)				

-.'.)8(t:> r'I t)'	/'') OA i-h)r,�::1
ooi.130 .s-7?-oo. =,'isoo

�	�q-'i-;)_s
/	.

SUBTOTAL TAX TOTAL
BALANCE DUE

2,242.80
0.00
2,242.80
$2,242.80

I

"\4IF.RDECO
VlANOHAPE

Invoice#: 24123 Date: 08/31/25 Customer PO:

BILL TO	FROM

Armstrong COD 475 W Town Place Suite 114
St Augustine, fL 32092

VerdeGo
PO Box 7JN
llunnell. FL 32l lO Phone: 386-437-3122
www.verdego.com

DESCRIPTION
#23243 - Trimming Large hedges East side Amenity
Provide Labor an<l Lin machine to bring <lown evenly the Large hedge row on cast side Loi of Amenity and Residences. Separate the·hedge from trees planted within the hedge row and trim the sides for better manageability.

AMOUNT

Landscape En/umcement
sub: machine work (Sub)	1.00	$1,650.00

$1,650.00

$1.650.00

invoice Notes:

Thank you for your business!

AMOUNT DUE THIS INVOICE

$1,650.00

Please See Our Updated Remittance Information

Remit to Address: VerdeGo landscape PO Box 200341
Dallas, TX 75320-0341

ACH Account Information:
Bank Name: Wells Fargo Bank N.A. Routing Number: 121000248
Account Number: 4945950657 Remittance Information: AR@verdego.com

Credit card convenience fee of3% will be applied to all transactions

/.0v--.cLs·cq pc. Co"+1'" .'.3e---<-y

oo\. 3;i...o. 6':!.tvo • 41:,?:i oo

�

"\!llcRDE(!O
VC'ANDSCAPE

BILL TO	FROM

invoice #: 24015 Date: 09/02125 Customer PO:

Armstrong CDD 475 W Town Place Suite 114
St Augustine, FL 32092

VcrdcGo PO Box 789
Bunnell, FL 321 IO
Phone: 386-437-3122
www.verdego.com

DESCRIPTION
#20274 - Standard Maintenance Contract 2025, May 25 - Sept 25 September 2025 Invoice Notes:
Thank you for your business!	AMOUNT DUE THIS INVOICE

AMOUNT
$10,523.02

$10,523.02

Please See Our Updated Remittance Information

Remit to Address: VerdeGo Landscape PO Box 200341
Dallas, TX 75320-0341

ACH Account Information:
Bank Name: Wells Fargo Bank N.A. Routing Number: 121000248
Account Number: 4945950657
Remittance Information: AR@verdego.com

Credit card convenience fee of 3% ?.ill he applied to 11II transactions

M<A.,',.,_-1-e,_""-<L--
J'"!> YCJO, l/6?-.. oo

I

Ill

0cu·stortj�i •. • Armstrong Community Development
•• ,,-:. ·•· District
/4ci�di:f,.:\J aaa

91§"I, R"isk Mv,ws

	
'1.6.��ig�'i��njJ�!).,Y°'.\.:-_::: $		34,025.00	
p.�yment:Ai:nou.nt:· • .,•:			
Payment.for::.•..	lnvoice#29278		
100125292			

Armstrong Community Development District cJo Government Management Services, LLC 6385 N Nob HIii Road

Sunrise, FL 33351

X
Customer: Armstrong Community Development District

\Invoice·					

29278	

10/01/2025	

Renew policy	Policy #100125292 10/01/2025·10/01/2026
Florida Insurance Alliance

Package - Renew policy Due Date: 9/16/2025	

34,025.00	
			RECEIVED
By  Tara Lee at 2:16 pm, Sep 17, 2025			

Please Remit Payment To:
Egis Insurance and Risk Advisors
P.O. Box 748655	Total·	
	$	34,025.00	
		
FOR PAYMENTS SENT OVERNIGHT: Bank of America Lockbox ServiCBs, Lockbox 748565, 6000 Feldwood Rd. Col/ago Park, GA 30349
sLLC		

Remit Payment To: Egis Insurance Advisors	(321)233-9939
P.O. Box 748555
Atlanta. GA 30374-8555	accountlng@egisadvisors.com	B:ate'	
	09/16/2025	

Governmental Management Services, LLC
475 West Town Place. Suite 114
St. Augustine, FL 32092

Invoice

Blif To:
Armstrong COD
475 Wes! Town Place
Suite 114
At Augustine, FL 32092

Invoice It: 186
Invoice Date: 9i11/25
Due Date: 9/11125
Case:
P.O. Number:

Oescrip1ion	Hours/Qty	Rate	Amount

Facility Maintenance August 1 - August 3i, 2025
Maintenance Supplies
# 1/1,00
oo\	.))0.S'"]')..OV,>lt>Q.:>
-:Ya,.,,v-),...,r,c.s \	Sc> ff\,<'�	J{q	l'	"q\
OO	\. 5 :>0. S-7).,oo, '{ 64 l>D
O<>�'\ic.-	p.,-\- s-n.-h'v....	jJ �/.	"II
oo \, ..,..,	S7)..o0,4770i>
:::,::,O,

Pre. v e,.....1-..._},.·,.,t	M...:,Je,._..,,t.�ll ?--��tj ,?,1
oo\. 11-0, S-3 ioo, t/6qoi)	25.98	40.00
1,556,04	i ,039.20
1,556.04	

Cf-I 6-?.,<

RECEIVED	lrAr)1J:\_,.M111Y.l,	�	•

Total	$2,595.24
Payments/Credits		$0.Oo Balance Due	$2,595.24

By Tara Lee at 11:32am, Sep 18, 2025	_C/. i I_	d. S 0

ARMSTRONG COMMUNITY DEVELOPMENT DISTRICT· GREYHAWK MAINTENANCE BILLABLE HOURS
FOR THE MONTH OF AUGUST 2025

Date	Hours	Employee	Description	
8/1/25	2	J.M.	Removed debris from field, parking lot, pool deck, amenity center, roadways	
			and surrounding trails, checked and changed all trash receptacles	
8/4/25	2	J.M.	Checked and changed all trash receptacles, removed debris from field,	
			parking lot, pool deck, amenity center and surrounding trails	
8/6/25	2	J.M.	Removed debris from field, parking lot, pool deck, amenity center, roadways	
			and surrounding trails, checked and changed all trash receptacles	
8/8/25	2	J.M.	Checked and changed all trash receptacles, removed debris from field,	
			parking lot, pool deck, amenity center and surrounding trails	
8/11/25	2	J.M.	Removed debris from field, parking lot, pool deck, amenity center, roadways	
			and surrounding trails, checked and changed all trash receptacles	
8/13/25	2	J.M.	Checked and changed all trash receptacles, removed debris from field,	
			parking lot, pool deck, amenity center and surrounding trails	
8/14/25	2	J.M.	Removed debris from field, parking lot, pool deck, amenity center, roadways	
			and surrounding trails, checked and changed all trash receptacles	
8/18/25	2	J.M.	Checked and changed all trash receptacles, removed debris from field,	

8/20/25	
2	
J.M.	parking lot, pool deck, amenity center and surrounding trails
Checked and changed all trash receptacles, removed debris from field,	
			parking lot, pool deck, amenity center and surrounding trails	
8/22/25	1.95	J.M.	Removed debris from field, parking lot, pool deck, amenity center, roadways	
			and surrounding trails, checked and changed all trash receptacles	
8/25/25	2	J.M.	Checked and changed all trash receptacles, removed debris from field,	
			parking lot, pool deck, amenity center and surrounding trails	
8/27/25	2	J.M.	Removed debris from field, parking lot, pool deck, amenity center, roadways	
			and surrounding trails, checked and changed all trash receptacles	
8/29/25	2.03	J.M.	Checked and changed all trash receptacles, removed debris from field,	
			parking lot, pool deck, amenity center and surrounding trails	
TOTAL		25.98				

MILES		0		*Mileage is reimbursable per section 112.061 Florida Statutes Mileage Rate 2009-0.445

ARMSTRONG

MAINTENANCE BILLABLE PURCHASE$

Period Ending 9/05/25

DISTRICT	DATE	SUPPUES	PRICE	EMPLOYEE	
Armstrong - Greyhawk					
	7126125	2 Pack Grabber	21.02	R.W.	
	7130/25	10' Umbrella (8)	859.74	R.W.	
	817/25	1.5" Binder (4)	35.14	R.W.	
	817/25	3" Binder,	13.04	R.W.	
	8/7125	4" Binder	18.88	R.W.	
	8/7/25	SH2Ct FN	2.27	R.W.	
	817125	DY LLT BLIWHT	11.43	R.W.	
	817125	DY 100H LM	28.72	R.W.	
	8/12/25	Alagpro 100 Premium Dog Waste Station Linero	51.91	R.W.	
	8/13/25	Ground Commercial Item Return	62.38	R.W.	
	8/15/25	Black Gloves 80pk (2)	45.95	R.W.	
	8/21125	48" Stanley Box Beam Leve!	36.19	R.W.	
	8/21125	Yardstick	1,53	R.W.	
	8/21125	4 Tier Shelf	68.30	R.W.	
	8/22125	8' Giant Tumble Troll	257.72	R.W.	
	8122125	42 Gallon Trash Bags 50ct	31.02	R.W.	
	8/30/25	MCH Screw SS PHL Flt #10-32	1.52	R.W.	
	8/30125	Fender Washer Zinc	1.52	R.W.	
	8130125	M6x16 PLM SKT Cap Screw 2pc (2)	7.77	R.W.	
			
TOTAL  $1,556.04		

KUTAK  ROCK  LLP
TALLAHASSEE, FLORIDA
Telephone 404-222-4600
Facsimile 404-222-4654

Federal ID 47-0597598

September 18, 2025

Ms. Marilee Giles Annstrong CDD
Governmental Management Se1vices Suite 114
475 West Town Place St. Augustine, FL 32092

Check Remit To: Kutak Rock LLP PO Box 30057
Omaha, NE 68103-1157

RECEIVED
By Tara Lee at 9:33 am, Sep 19, 2025

Invoice No. 3626328
1323-1

Re:	General Counsel
For Professional Legal Se1vices Rendered

regarding	pond requirement;		review

manager inspection

06/06/25	K. Buchanan	0.40	142.00	Review agenda package	
06/11/25	K. Buchanan	0.50	177.50	Confer	with	district	

pe1mit

06/12/25
06/13/25
06/13/25

K. Buchanan
K. Buchanan
K. Haber

2.00
0.40
0.50

710.00
142.00
135.00

requirement regarding same
Prepare for and attend board meeting Perfo1m meeting follow up
Prepare	budget	notices	and
resolutions; conespond with Giles regarding same

06/18/25

06/27/25

K. Haber

K. Buchanan

0.60	162.00

0.60	213.00

Prepare pool maintenance and pest control se1vices agreements; coITespond with Beach, Giles, and Sweeting regarding same
Confer  with   district  manager
regarding notification of work and potential response

TOTAL HOURS	5.00

KUTAK ROCK LLP
Armstrong CDD		
September 18, 2025 Client Matter No. 1323-1		
Invoice No. 3626328		
Page 2		
TOTAL FOR SERVICES RENDERED	$1,681.50	
TOTALCURRENTAMOUNTDUE	$1.681.50