New Port - Tampa Bay Community Development District
3501 Quadrangle Boulevard, Suite 270, Orlando, FL 32817
Phone 407-723-5900
www.newporttampabaycdd.com

The following is the proposed agenda for the Board of Supervisors Meeting of the New Port Tampa Bay Community Development District (“District”), scheduled to be held on Thursday, February 19, 2026, at 11:00 a.m. at 5120 Marina Way, Tampa, Florida, 33611. The attendance of three Board Members is required to constitute a quorum.

To attend the meeting by phone, please use the below conference call information:

Call in number: Passcode:

1-844-621-3956
2539 895 0958 #

BOARD OF SUPERVISORS’ MEETING AGENDA

Administrative Matters
Call to Order
Roll Call to confirm quorum
Public Comment Period
Consideration of Minutes of the December 18, 2025, Board of Supervisors Meeting
Consideration of Minutes of the January 21, 2026, Board of Supervisors Workshop Meeting

General Business Matters
Continued	Discussion of Concerns	Regarding 2017 Infrastructure Operating Agreement with Westshore Marina Master Association
Budget Oversight
Contracting Oversight
Budget Related Timeline and Required Actions
Review and Consideration of Amendments to the Infrastructure Operating Agreement between the District and the Master Association
Draft First Amendment to the Infrastructure Operating Agreement between the District and the Master Association
Draft Language for Operational Oversight
Discussion on the Potential Installation of Flock Security Cameras in the District
Review of Fiscal Year 2025 Draft Audit Report
Ratification of Payment Authorizations Nos. 221 - 230
Review of District Financial Position
Other Business
Staff Reports
District Counsel
District Engineer
Traffic Study Updates
District Manager
Next Meeting: April 16, 2026
Site Manager / Westshore Marina District Master Association Manager
Maintenance Updates

Audience Comments
Supervisors Requests

Adjournment

New Port – Tampa Bay Community Development District

Consideration of Minutes of the December 18, 2025, Board of Supervisors Meeting

MINUTES OF MEETING

NEW PORT - TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT BOARD OF SUPERVISORS’ MEETING MINUTES
Thursday, December 18, 2025, at 11:00 a.m.
5120 Marina Way, Tampa, Florida 33606

Board Members in attendance:

Dominic Pickering Scott Dutton
Ron Swichkow Don Bodie Jr.

Also present:

Vice Chairperson Assistant Secretary Assistant Secretary Assistant Secretary

Jane Gaarlandt Gazmin Kerr Audrey Ryan Amy Champagne Vivek Babbar Chris Bodie Craig Carden Tim Cox
Stephanie Honour George Telegadis Karin Telegadis John L Jones Sherry Blanc Alina Gabbard Cliff Laborde

PFM PFM PFM PFM
Straley Robin Vericker Site Serve
Ardurra
Inlet Shore HOA Inlet Park HOA Public
Public Public Public Public Public

(via phone) (via phone)

(via phone)

FIRST ORDER OF BUSINESS

Ms. Gaarlandt called the New Port -

Administrative Matters Call to Order and Roll Call
Tampa Bay Community Development District Board of

Supervisors Meeting to order at 11:00 a.m. Those in attendance are outlined above.

Public Comment Period

Ms. Gaarlandt called for public comments and reviewed the process for public comments, noting the 3-minute time limit.

There were no public comments at this time.

Consideration of Minutes of the October 23, 2025, Board of Supervisors Meeting and Auditor Selection Committee Meeting

The Board reviewed the minutes.

On MOTION by Mr. Bodie, Jr., seconded by Mr. Swichkow, with all in favor, the Board approved the Minutes of the October 23, 2025, Board of Supervisors Meeting and Auditor Selection Committee Meeting Minutes.

SECOND ORDER OF BUSINESS	General Business Matters

Update Regarding Retention of Outside Counsel

Ms. Gaarlandt noted this was discussed at the previous Board meeting.

Mr. Swichkow gave an overview of the operating agreement with the Master Association. It was noted that the Master Association has not turned over the association to the members at this time. Outside counsel was retained to research whether the exclusion of the Developer’s parcels for Towers 2 and 3 is appropriate. Mr. Swichkow noted that outside counsel was unable to opine on that question as he felt that the CDD may not have standing to get into that issue from a legal perspective.

There was brief discussion regarding the CDD versus the Master Association responsibilities and duties. It was noted that the CDD cannot enforce anything upon the Master Association, only suggestions can be made. This was a result of having the infrastructure management agreement put in place back in 2017.

There was lengthy discussion regarding the assessments and the number of ERU’s (Equivalent Residential Units). It was noted the assessment methodology at the CDD level for the administrative budget varied significantly from the methodology utilized under the Master

Association declaration. The tax roll assessments fund the CDD administrative budget in order to maintain their responsibilities.

Mr. Dutton noted the CDD should be able to govern and direct what occurs. He also noted there is no single repository listed in the documents.

Mr. Babbar provided an overview of how the District is governed and noted the CDD was established by the City of Tampa.

Mr. Babbar also gave an overview of the retained outside Counsel. Outside Counsel has determined that the power lies within termination of the agreement and recommended having an open discussion with the Master Association to redraft the operating agreement in order to address the current concerns or have the CDD Board vote to terminate that management agreement. It was noted that it is appropriate for the Developer to exclude parcels that they own which are not developed, if they provide a deficit funding agreement or if the parcels were not included in the Master Declaration. It was noted by Mr. Swichkow that the developer has not provided any deficit funding of the Master association since approximately 2022. The inclusion or exclusion of Tower 2 and 3 parcels have not been definitively determined.

It was noted the CDD is not a member of the Master Declaration. The CDD’s concern can be noted, but only the residents are able to challenge the Master Declaration as they are directly impacted.

Discussion of Concerns Regarding 2017 Infrastructure Operating Agreement with Westshore Marina Master Association

Mr. Babbar noted the CDD can terminate this agreement if they choose. Currently, most CDD’s maintain their own infrastructure. However, others on occasion enter into operating agreements with their Master Association. Historically, in this District, the Master Association had staff onsite to help residents and maintain infrastructure.

Mr. Babbar gave an overview of the termination clause and noted it requires a 270-days notice and becomes effective January 1 of the following year. This timeline was created due to the CDD budget constraints.

There was brief discussion regarding the reversal of turnover document and who empowered the declarant. It was noted the City of Tampa may have copies of documents, but the District Management company should have all CDD public records on file as they are the CDD Records Liaison.

Mr. Babbar gave an overview regarding delible and non-delible items and decisions. It was noted the CDD cannot delegate how ERU’s are processed by the Master Association or vice versa. These are two separate budgets.

There was continued discussion regarding the ERU’s, the assessments, and the budgets.

Mr. Babbar provided an overview of the various funds allowed within the CDD budget. For example, one of the line items can be an Administration Fund, while another is for the Operation and Maintenance Fund. Mr. Babbar noted that within a Developer run CDD Board, the Developer usually excludes their parcels from the operation and maintenance fund until those parcels come on-line or are sold, while a resident controlled Board usually makes the decision that all parcels benefit from the operation and maintenance fund.

Mr. Babbar explained the process related to challenging how the assessments are processed and noted it is up to the Board how to proceed as long as they have the proper and fair methodology and rationale.

There was discussion regarding the responsibility of the reserve study and funding the projects recommended by that reserve study. It was noted the community will be harmed by the lack of adequate reserves, which is the responsibility of the CDD.

Mr. Don Bodie Jr. noted the District was originally set up for 1,973 ERU’s. However, in May of 2024, the decision was made to reduce that to 1,272. It was noted the number of ERU’s for the 2024 assessments was 1,024, while the 2025-2026 budget acknowledges 694 ERU’s. The actual declaration has a provision that notes 720 and 718 are exempt.

There was ongoing discussion regarding the differences between the CDD and the Master Association.

Mr. Babbar noted with the ongoing concerns, the best option would be to terminate the operating agreement and take over the infrastructure responsibilities. The budget would then be reviewed for appropriate allocations.

There was brief discussion regarding the Master Association and the CDD budgets and the budget process. It was noted the assessment roll comes from the County, but is then processed by the District’s assessment methodology before going back to the County for final acceptance. Ms. Gaarlandt noted the assessments were exhibits to the previously approved resolution at the budget meeting.

There was discussion regarding the process of termination, negotiation terms, and benefit to the District. It was noted the HOA would be responsible for funding the operations that were delegated to them by the CDD, but the reserve portion of the assessment would be transferred to the CDD.

There was lengthy discussion regarding who pays assessments and who benefits from the infrastructure.

Mr. Pickering noted he agrees with the decision to retain outside Counsel and to trying to find all the documents related to the agreement and the two entities but noted anyone working for the Developer has a conflict of interest. He recommended drafting a proposal to have Towers 2 and 3 pay a portion of the assessments related to the reserves and present it to the Developer.

There was brief discussion regarding the timing of terminating the agreement and holding workshops or a special meeting. It was noted a workshop does not need a quorum, as no motions take place.

It was requested that the Westshore Marina Master Association and CDD paperwork be researched. It was noted that any amendment to the Master Declaration would not require notice to the CDD, the CDD would only be notified if the amendment was related to the operating agreement.

On MOTION by Mr. Pickering, seconded by Mr. Bodie, Jr., with all in favor, the Board authorized District Counsel to research any records/paperwork related to the Westshore Marina Master Association and the CDD of New Port Tampa Bay, regarding the Operating Agreement and Infrastructure discussion.

It was noted that if the agreement was terminated, the assessment allocation would be based on the same methodology as the O&M budget. Any justified adjustments can be recommended by the Board.

George Telegadis, a resident commented regarding the assessment amounts based on the CDD, the methodology used, and the Master Association parcel exclusion. The resident recommended termination of the agreement. He also requested a CDD reconciliation to compare what residents have paid under the Master Association compared to the CDD.

Mr. Babbar noted it is common for CDD’s to not assess undeveloped parcels for maintenance purposes. He also noted the operating agreement can be amended to include a contractual obligation to use the delegated methodology for assessment.

Mr. Pickering noted that prior to termination of the agreement, the District should research what consequences that will have on the budget and infrastructure responsibilities. It was noted these will be discussion items for the workshop.

Mr. Swichkow provided a comparison of the assessments from what was assessed in 2025-2026 to what it would have been under the CDD methodology. There was brief discussion regarding the comparison.

There was brief discussion regarding a date to hold the workshop and who would be in attendance. It was requested to hold the workshop the week of January 19, 2026. The Board agreed to hold the workshop on January 21, 2026, at 11:00 a.m.

On MOTION by Mr. Dutton, seconded by Mr. Pickering, with all in favor, the Board approved a workshop regarding the Termination of the Operating Agreement with Westshore Marina Master Association to be held on January 21, 2026, at 11:00 a.m. at the current location.

It was noted as much documentation that can be gathered will be brought to the workshop meeting. These will be attached to the agenda packet.

There was brief discussion regarding what will be discussed at the workshop.

Consideration of Grau & Associates Engagement Letter for FY25 Auditing Services

Ms. Gaarlandt gave an overview of the letter and noted engagement with this firm was previously approved by the Board. She noted the letter was reviewed by District Counsel.

Mr. Babbar noted this is a standard engagement letter.

On MOTION by Mr. Swichkow, seconded by Mr. Dutton, with all in favor, the Board approved the Grau and Associates Engagement Letter for FY25 Auditing Services.

There was brief discussion regarding the conflict of interest with using Becker for outside Counsel. Mr. Babbar noted they should be paid for services rendered thus far and their services should no longer be needed.

On MOTION by Mr. Pickering, seconded by Mr. Bodie, Jr., with all in favor, the Board authorized the execution of the Engagement Letter with Becker for special consulting services for the CDD, with subsequent notice that services are no longer needed.

Ratification	of	Payment Authorizations Nos. 213-220

The Board reviewed the payment authorizations.

Ms. Gaarlandt noted these were previously approved and were for ratification only. They are all standard District expenses.

On MOTION by Mr. Bodie, Jr., seconded by Mr. Swichkow, with all in favor, the Board ratified Payment Authorization Nos. 213-220.

Review	of	District	Financial Position

The Board reviewed the District’s financial position as of November 2025. No action was required by the Board.

THIRD ORDER OF BUSINESS	Other Business Staff Reports
District Counsel – No report.

District Engineer –
Traffic Study Update
Mr. Carden gave an update regarding the traffic study and noted they are moving forward with a request for proposal with Traffic Mobility. They did the original traffic study. This traffic study will help address some of the current traffic issues. It was noted this will cost approximately
$10,000.00.

Mr. Carden will gather more information on the new low income housing and is still working on the old railroad crossing removal.

There was brief discussion regarding a skimmer that was ordered. It was noted the skimmer was installed.

District Manager –
Review and Acceptance of FY25 Goals and Performance Measures Report
Ms. Gaarlandt noted the District has met all the FY25 goals and objectives and the report was posted on the District’s website.

On MOTION by Mr. Swichkow, seconded by Mr. Pickering, with all in favor, the Board accepted the FY25 Goals and Performance Measures Report.

Ms. Gaarlandt reminded the Board of the required annual 4-hour Ethics Training due December
31. Links will be sent out to the Board for the training, and a workshop meeting calendar invite will also be sent.

Site Manager/ Westshore Marina District Master Association Manager –
Maintenance Updates
It was noted funds need to be received prior to repairing the streetlights. There was brief discussion regarding the budget and reserves.
There was brief discussion regarding the caution tape by the Inlet Shores entrance. It was noted this is related to sidewalk and irrigation issues. The Inlet Shores HOA needs to remove the entry sidewalk in order to access and move the valve box. This will allow the area to be irrigated. There has been no response from the HOA thus far.

There was also brief discussion regarding the outstanding reimbursement for the repair that was done and funded out of the O&M budget for the broken irrigation pipe. Lennar Homes owes this reimbursement. It was noted this should be handled by the Master Association Counsel. Mr. Bodie will reach out to Ms. Ripoll for the information and documentation.

Supervisor	Requests	and Audience Comments

There were no further comments at this time.

FOURTH ORDER OF BUSINESS	Adjournment

There was nothing further to address at this time.

On MOTION by Mr. Dutton, seconded by Mr. Bodie, Jr., with all in favor, the Board adjourned the December 18, 2025, Board of Supervisors’ Meeting.

Secretary/Assistant Secretary	Chairperson/Vice-Chairperson

New Port – Tampa Bay Community Development District

Consideration of Minutes of the January 21, 2026, Board of Supervisors Workshop Meeting

MINUTES OF MEETING

NEW PORT - TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT WORKSHOP MEETING MINUTES
Wednesday, January 21, 2026, at 11:00 a.m. Virtual

Board Members in attendance:

Dominic Pickering Ron Swichkow Don Bodie, Jr.
Scott Ward Dutton Also present:
Jane Gaarlandt Gazmin Kerr Audrey Ryan Vivek Babbar Kevin Mays George Telegadis Alina Gabbard Cliff Laborde
J Hedeler Joseph Oliver Peter Loux John Townzen
Angela Valentine

FIRST ORDER OF BUSINESS

Vice Chairperson Assistant Secretary Assistant Secretary Assistant Secretary

PFM PFM
PFM	(via phone) Straley Robin Vericker BTI
Public Public Public Public Public Public Public Public

Administrative Matters Call to Order and Roll Call

Ms. Kerr called the New Port - Tampa Bay Community Development District Workshop Meeting to order at 11:00 a.m. Those in attendance are outlined above.

Public Comment Period

There were no public comments at this time.

SECOND ORDER OF BUSINESS	Discussion	of	Concerns	
	Regarding	2017	Infrastructure	
	Operating	Agreement	with	
	Westshore	Marina	Master	
	Association			

Mr. Babbar gave an update regarding the documents related to the Westshore Marina Master Association. He noted that all documents are public records and the link to the documents will be available on the District’s website.

There was discussion regarding the CDD managing the community directly and how that is affected by Towers 2 and 3 not existing yet. The concern for the CDD is timing and the financial obligation. It was noted the Master Association has a large budget with reserves and dues have increased.

Mr. Swichkow noted the Developer is now benefitting from the community and residents do not know the difference between the CDD and the Master Association. Mr. Swichkow discussed Section 190 of the CDD statutes, and the turnover failing at the last Master Association meeting. There is a notice period that must be given for termination of the agreement with the Master Association.

There was lengthy discussion regarding the CDD taking over maintenance and the termination of the Master Association agreement.

It was noted the CDD Board is now under the General Election and any District resident who is registered to vote can run. There are more apartment residents than townhome residents. If terminated, the Master Association would maintain the ARB and items not related to CDD assets. It was noted there are a little above 1,000 registered voters within the District. Mr. Babbar noted that anyone who moves out of the District no longer would qualify to sit on the Board.

There were several comments regarding how terminating the Master Association agreement benefits the CDD and regarding increase in dues.

There was discussion regarding the apartment representation versus the townhome representation and assessments. It was noted if the apartments were assessed 1:1, it would be almost double their current assessment.

Mr. Babbar gave an overview of the ERU’s and noted there is a 4-year statute of limitations. Any changes would require a review of the assessment methodology. There was discussion regarding the ERU’s. It was noted the ERU’s have gone from 1,973 to 694 on the Master Association budget, but 1,292 units benefit from the CDD.

Mr. Bodie Jr. recommended amending the Master Declaration and focusing on what the accurate divisor is for the ERU’s. This should be a motion at a future meeting. Any reserve contributions from the Master Association can be moved to the CDD as part of the tax roll to help maintain the District.

There was lengthy discussion regarding the key points of amending the Master Declaration and planned units. It was noted there is a specific definition for committed parcels and developed parcels.

A homeowner noted everyone needs to be in agreement with the final decision. The only way to prevent termination is to get the Master Association Agreement to be in conformity with Section 190.

There was discussion regarding what changes need to be made within the agreement and how assessments should be equal amongst residents. Mr. Pickering noted the increase in assessments is the biggest issue with residents.

It was recommended to eliminate the Master Association’s responsibility to assess dues and to make it a CDD responsibility instead. The operating agreement could then be amended as mutually agreed upon.

There was brief discussion regarding maintaining the infrastructure. It was noted that how the infrastructure is set up is not how it was originally intended.

The decisions to be made are how many units there actually are and how each should be assessed.

There was brief discussion regarding renter voting rights.

Mr. Pickering noted there are two apartment complexes in the District, both have overpaid. Any increase in their assessments could result in legalities.

It was noted the constituency, and the matrix of assessment should be the main focus at this point in time.

There was lengthy discussion regarding the assessment cost for the apartments and amending the operating agreement. It was noted with the amendments, the CDD would take over the assessments via the tax roll. This would prevent complete termination of the agreement.

It was noted the assessments need to be corrected based on the corrected ERU’s. There was brief discussion regarding the formula for finding the assessments.

Mr. Swichkow noted this is a cause and effect that may result in an intermediate solution. He noted that Tower 2 should be paying assessments, as it has already been committed to the City. However, BTI has to agree to a resolution.

There was brief discussion regarding the voting rights of the various parcels, such as the restaurant and the Marina.

Mr. Pickering noted the Developer will be concerned with the cost and implications.

There was lengthy discussion regarding assessing Towers 2 and 3 and the documents in place.

It was noted a decision regarding the notice of termination needs to be determined by the deadline of April 6th. Mr. Babbar noted there could be a termination date extension if needed.. There was brief discussion regarding extending the termination date to June.

Mr. Pickering noted a vote cannot be made until the February Board meeting, which allows time to create a proposal for review and to communicate with the Developer.

Mr. Babbar noted discussions can only take place at public meetings.

There was brief discussion regarding creating a proposal. An overview of the ERU’s, budget, and assessment roll was given. It was noted the budget is $500,000.00 to run the community for this fiscal year.

There was also discussion regarding the assessments, the breakdown of costs, and how that would affect voting rights.

Mr. Bodie Jr. noted if the CDD determines that there are 1300 units contributing to the operation of the CDD, that should be the same number that is contributing to the operation and maintenance of the Development.

There was continued discussion regarding the unit matrix breakdown and assessments.

Mr. Babbar noted there are two parts to the budget, one portion is for Administration and the other portion is for Operation and Maintenance. If the CDD takes over the assessments, the two fees would be combined for residents.

It was noted no decision can be made until a unit divisor is agreed upon. If the apartments were to go to full 1-1 ERU evaluation, there would be an increase of $300,000.00 to the O&M budget.

There was brief discussion regarding the proposal. It was recommended that the proposal include changes to the operating agreement which would include agreement of oversight by the CDD, the CDD having power to fully assess, and the Master Association paying the CDD to manage

the community. It was noted that TRIAD would likely stay in place to manage the day-to-day operations, and PFM would stay in place for administrative tasks. The budget would be determined by the Master Association.

There was also brief discussion regarding the timeline and working with the Developer.

Mr. Pickering noted this would be a compromised option and would include change in documentation and change in amount requested. He can present this to the Developer, but it would be reviewed by Developer’s Counsel.

There was brief discussion regarding the Marina not being included in the District. It was noted this would remove some of the Developer’s contribution. It was noted the Marina is not a property owner and therefore cannot be assessed.

It was noted the two steps that need to be completed are defining the number of ERU’s and creating a proposal to present to the Developer.

There was brief discussion regarding contribution from Towers 2 and 3.

It was noted another workshop should be scheduled for continued discussion and finalizing the ERU numbers and proposal, which is a better solution than terminating the agreement.

There was discussion regarding the assessments and voting representation.

It was noted the projections will be based on the 1,292 unit number, as the CDD assessments are based on this number.

The next workshop will include discussion of verification of the ERU unit number, how much each unit will be worth, the impact on the Developer and apartments, and the proposal. There was brief discussion regarding the date of the next workshop. It was agreed to hold the workshop on February 12, 2026, at 1:00 p.m.

THIRD ORDER OF BUSINESS	Adjournment

The New Port Tampa Bay CDD Board of Supervisors’ Workshop on January 21, 2026, was adjourned at 12:48 p.m.

Secretary/Assistant Secretary	Chairperson/Vice-Chairperson

New Port – Tampa Bay Community Development District

Continued Discussion of Concerns Regarding 2017 Infrastructure Operating Agreement with
Westshore Marina Master Association
Budget Oversight
Contracting Oversight
Budget Related Timeline and Required
Actions

New Port – Tampa Bay Community Development District

Review and Consideration of Amendments to the Infrastructure Operating Agreement between the District and the Master Association
Draft First Amendment to the Infrastructure Operating Agreement between the District and the Master
Association
Draft Language for Operational Oversight

First Amendment to the Infrastructure Operating Agreement
This First Amendment to the Infrastructure Operating Agreement (this “Amendment”) is made and entered into as of February 19, 2026 between the New Port - Tampa Bay Community Development District (the “District”) and the Westshore Marina District Master Association, Inc., a Florida not for profit corporation (the “Association”).
Background Information
The District and Association entered into the Infrastructure Operating Agreement dated February 7, 2017 (the “Agreement”). Unless otherwise expressly defined herein, capitalized terms used herein have the meanings assigned to them in the Agreement. The parties desire to modify the termination provision as described below.
Operative Provisions
Background Information. The Background Information stated above is true and correct and is hereby incorporated into this Amendment by this reference.

Modification to Termination. Section 5. b is hereby replaced in its entirety with the following:

5. Term

b. Either party may unilaterally terminate this Agreement at any time by providing written notice by June 1, upon which event the termination shall become effective on January 1 of the following year.

Ratification of All Other Terms and Conditions. Except as modified by this Amendment, the terms and conditions set forth in the Agreement are hereby ratified and confirmed.
IN WITNESS THEREOF, the parties have caused this Amendment to be duly executed as of the date written above.
Westshore Marina District	New Port - Tampa Bay
Master Association, Inc.	Community Development District

Noah Breakstone	Name: 	
President			 of the Board of Supervisors

New Port - Tampa Bay CDD
Draft Language for Operational Oversight for Amendment to Infrastructure Operating Agreement

Budget and Assessments. The Association by October 1, shall submit its proposed budget and assessments for the upcoming calendar year for the Maintenance Services for the District’s review and approval.
If requested by either party, the parties shall hold a joint workshop to discuss any questions or concerns related to the budget or assessments.
The District shall provide its approval or any questions, comments, or objections to the budget and assessments by November 15.
If the District does not provide any written correspondence by this date, then it shall be deemed that the District has approved the budget and assessments.
The Association shall respond to any questions, comments, or objections from the District within 3 business days.
The Association shall not modify the budget submitted to the District without informing the District and providing an opportunity for the District to provide feedback.
The Association shall not alter the methodology for the allocation of the Association’s assessments.

Spending Thresholds for Bids and Approval.
For any purchases or services that cost $30,000 or more, the Association shall obtain at least 3 bids and submit the proposals, along with its recommendation, to the District for approval.
The District shall provide its approval or any questions, comments, or objections within 45 calendar days.
If the District does not provide any written correspondence within such time, then it shall be deemed that the District is fine with the Association’s recommendation and the Association may proceed.
The Association shall respond to any questions, comments, or objections from the District within 3 business days.

Emergency Services. For any services that are required to (1) provide for the health, safety, and welfare of the residents within the District or (2) to remedy an unforeseen disruption in services relating to the District’s facilities or assets and such disruption would result in significantly higher expenses unless the work is approved immediately, the Association may schedule any Maintenance Services to be performed as soon as practicable and provide to the District notice of such services (along with an invoice) as soon as practicable.

Monthly Inspection and Correction. The Association shall conduct at a minimum monthly inspections of the District Property upon which it performs Maintenance Services and correct any issues in accordance with this Agreement. The Association shall notify the District of any claims or incidents occurring on the District Property within 24 hours.

Annual Reporting. By December 1 of each year, the Association shall provide a report that:
presents a review of the current year maintenance and financial activity
reviews the current conditions of all assets and infrastructure (with pictures)
reports on the status of the reserves and compliance with the reserve study.
projects the next calendar year maintenance plan
identifies any enhancements, improvements, or replacement activities forecasted to occur in the upcoming year.

Reporting of Incidents. The Association shall notify the District of any claims or incidents occurring on the District Property within 24 hours.

Communication to Residents and Property Owners. The Association shall put residents and property owners on notice of any Maintenance Services that may cause disruptions in traffic patterns with as much notice as possible.

Damage. In the event that the either party causes damage to any improvements maintained by the other party, they shall coordinate to diligently pursue the restoration of the same or reimbursement to the other party of the costs of restoration, as nearly as practical, the original condition.

Disputes and Concerns . In the event that the District is dissatisfied with the Maintenance Services, it shall communicate in writing with their specific concerns. The Association shall respond to the concerns within 2 business days.

Events of Default. Subject to the force majeure provisions below, any breach of the obligations in this Agreement which is not cured within 60 days after receipt of written notice thereof, will constitute a default under this Agreement. In the event that any party is under a default the non-defaulting party’s remedy is the right to seek specific performance of the defaulting party’s obligations under this Agreement, or take over the other party’s responsibility for the defaulted performance and invoice them. The defaulting party shall reimburse the non-defaulting party within 20 days. In no event shall any party be entitled to seek or be awarded damages of any kind, including but not limited to special, consequential, or punitive damages.

Force Majeure. For purposes of this Agreement, “Force Majeure” shall mean an act of God, strikes, lockouts, act of public enemy, lightning, fire, storm, flood, governmental restraints or any other cause of delay beyond the reasonable control of the party claiming the applicability of the Force Majeure doctrine (financial inability is excepted). Any delay or failure in the performance by any party hereunder shall be excused if and to the extent caused by the occurrence of a Force Majeure.

Compliance with Regulations. The Association or its vendors shall comply with necessary economic, operational, safety, insurance, and other compliance requirements imposed by federal, state, county, municipal or regulatory bodies, relating to the contemplated operations and services hereunder. Any fees or fines incurred or imposed due to the Association or its vendor’s non-compliance shall be borne solely by the Association or its vendors.

New Port – Tampa Bay Community Development District

Discussion on the Potential Installation of Flock Security Cameras in the District

New Port – Tampa Bay Community Development District

Review of Fiscal Year 2025 Draft Audit Report

NEW PORT TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT
CITY OF TAMPA, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

NEW PORT TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT CITY OF TAMPA, FLORIDA

TABLE OF CONTENTS

INDEPENDENT AUDITOR'S REPORT MANAGEMENT'S DISCUSSION AND ANALYSIS
BASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements: Statement of Net Position
Statement of Activities Fund Financial Statements:
Balance Sheet - Governmental Funds
Reconciliation of the Balance Sheet - Governmental Funds to the Statement of Net Position
Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities
Notes to Financial Statements

REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - General Fund
Notes to Required Supplementary Information

OTHER INFORMATION
Data Elements required by FL Statute 218.39 (3) (c)

Page
1-2
3-6

7
8

9

10

11

12
13-21

22
23

24

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	25-26
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10)
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	27

MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

28-29

INDEPENDENT AUDITOR'S REPORT

To the Board of Supervisors
New Port Tampa Bay Community Development District City of Tampa, Florida

Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities and each major fund of New Port Tampa Bay Community Development District, City of Tampa, Florida ("District") as of and for the fiscal year ended September 30, 2025, and the related notes to the financial statements, which collectively comprise the District's basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of September 30, 2025, and the respective changes in financial position thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit 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. 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 audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
The District's management is responsible for the preparation and fair presentation of the 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.
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 twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor's Responsibilities 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 opinions. 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 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, 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.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management's discussion and analysis and budgetary comparison information 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 we 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 Information Included in the Financial Report
Management is responsible for the other information included in the financial report. The other information comprises the information for compliance with FL Statute 218.39 (3) (c), but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated Xxxx, 2026, 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, contracts, grant agreements and other matters. The purpose of that report is solely 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 the District's internal control over financial reporting and compliance.

Xxxx,2026

MANAGEMENT'S DISCUSSION AND ANALYSIS

Our discussion and analysis of New Port Tampa Bay Community Development District, City of Tampa, Florida ("District") provides a narrative overview of the District's financial activities for the fiscal year ended September 30, 2025. Please read it in conjunction with the District's Independent Auditor's Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.

FINANCIAL HIGHLIGHTS

The assets of the District exceeded its liabilities at the close of the most recent fiscal year resulting in a net position balance of $4,288,930.

The change in the District's total net position in comparison with the prior fiscal year was
$342,524, an increase. The key components of the District's net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2025, the District's governmental funds reported combined ending fund balances of $1,143,195, an increase of $276,745 in comparison with the prior fiscal year. The total fund balance is non-spendable for deposits and prepaid items, restricted for debt service and capital projects, and the remainder is unassigned fund balance which is available for spending at the District's discretion.
OVERVIEW OF FINANCIAL STATEMENTS

This discussion and analysis is intended to serve as the introduction to the District's basic financial statements. The District's basic financial statements are comprised of three components: government-wide financial statements, fund financial statements, and notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

Government-Wide Financial Statements
The government-wide financial statements are designed to provide readers with a broad overview of the District's finances, in a manner similar to a private-sector business.

The statement of net position presents information on all the District's assets, deferred outflows of resources, liabilities, and deferred inflows of resources with the residual amount being reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.

The statement of activities presents information showing how the government's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods.
The government-wide financial statements include all governmental activities that are principally supported by special assessment revenues. The District does not have any business-type activities. The governmental activities of the District include the general government (management) and maintenance functions.

Fund Financial Statements

A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The District has one fund category: governmental funds.

OVERVIEW OF FINANCIAL STATEMENTS (Continued)

Governmental Funds
Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a District's near-term financing requirements.
Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the District's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.
The District maintains three governmental funds for external reporting. Information is presented separately in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund, debt service fund and capital projects fund, all of which are considered major funds.
The District adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget.

Notes to the Financial Statements
The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.

GOVERNMENT-WIDE FINANCIAL ANALYSIS

As noted earlier, net position may serve over time as a useful indicator of an entity's financial position. In the case of the District, assets exceeded liabilities at the close of the most recent fiscal year.

Key components of the District's net position are reflected in the following table:

NET POSITlON SEPTEMBER 30,
	2025	2024	

Assets, excluding capital assets	$	1,158,007  $	883,684
Capital assets, net of depreciation	14 234 969	14,401,945
Total assets		15 392,976	15,285,629
Liabilities, excluding long-term liabilities	194,046	199,223
Long-term liabilities	10,910,000	11,140.000
Total liabilities	11,104,046	11,339,223

Net position
Net investment in capital assets	3,386,389	3,307,487
Restricted	731,580	499,685
Unrestricted		170,961	139 234
Total net position	$  4,288,930	$	3,946,406

GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued)

The District's net position reflects its investment in capital assets (e.g. land, land improvements, and infrastructure) less any related debt used to acquire those assets that is still outstanding. These assets are used to provide services to residents; consequently, these assets are not available for future spending. Although the District's investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

The restricted portion of the District's net position represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position may be used to meet the District's other obligations.

The District's net position increased during the most recent fiscal year. The majority of the increase represents the extent to which ongoing program revenues exceeded the cost of operations and depreciation expense.

Key elements of the change in net position are reflected in the following table:

CHANGES IN NET POSITION
FOR THE FISCAL YEAR ENDED SEPlEMBER 30,
 2025	2024	
Re..enues:
Program rewnues:

Charges for ser'Jices	$	980,518	$	545,637	
Operating grants and contributions	40,073	263,142	
Capital grants and contributions	2,856	202,717	
General re..enues:
Unrestricted inwstment earnings	7,948	8,542
Total re..enues	 1 031 395	1 020 038 Expenses:
General gowmment	71,675	69,074	
Maintenance and operations	183,176	183,176	
Interest and other charges	434,020	440,548	
Total expenses	688 871	692 798	
Change in net position	342,524	327 240	
Net position - beginning	3,946,406	3,619 166	
Net position - ending	$  4,288,930	$  3,946,406	

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2025 was $688,871. The costs of the District's activities were primarily funded by program revenues. Program revenues, while comprised primarily of assessments for the current fiscal year, also include investment earnings. In total, expenses decreased slightly from the previous year due to the decrease in interest expense.
GENERAL BUDGETING HIGHLIGHTS

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2025.

CAPITAL ASSETS AND DEBT ADMINISTRATION

Capital Assets
At September 30, 2025, the District had $15,124,152 invested in capital assets for its governmental activities. In the government-wide financial statements depreciation of $889,183 has been taken, which resulted in a net book value of $14,234,969. More detailed information about the District's capital assets is presented in the notes of the financial statements.

Capital Debt
At September 30, 2025, the District had $10,910,000 Bonds outstanding for its governmental activities. More detailed information about the District's capital debt is presented in the notes of the financial statements.
ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND OTHER EVENTS

For the subsequent fiscal year, the District anticipates that the cost of general operations will remain fairly constant.
CONTACTING THE DISTRICT'S FINANCIAL MANAGEMENT

This financial report is designed to provide our citizens, landowners, customers, investors and creditors with a general overview of the District's finances and to demonstrate the District's accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact the New Port Tampa Bay Community Development District's Finance Department at 3501 Quadrangle Blvd., Suite 270, Orlando, Florida, 32817.

NEW PORT TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT CITY OF TAMPA, FLORIDA
STATEMENT OF NET POSITION SEPTEMBER 30, 2025

	Governmental
  Activities		
ASSETS		
Cash	$	162,170	
Interest receivable	3,314	
Deposits and prepaid expenses	11,091	
Restricted assets:
Investments	
981,432	
Capital assets:		
Nondepreciable	10,128,639	
Depreciable, net	4,106,330	
Total assets	
15,392,976	
LIABILITIES		
Accounts payable and accrued expenses	1,550	
Retainage payable	13,262	
Accrued interest payable	179,234	
Non-current liabilities:		
Due within one year	235,000	
Due in more than one year	10,675,000	
Total liabilities	
11,104,046	
NET POSITION		
Net investment in capital assets	3,386,389	
Restricted for debt service	731,580	
Unrestricted	170,961	
Total net position	
$	4,288,930	

See notes to the financial statements

NEW PORT TAMPA BAY COMMUNITY DEVELOPMENT DISTRICT CITY OF TAMPA, FLORIDA
STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

Net (Expense) Revenue and Changes in Net
	Pro.9.ram Revenues	Position	

Charges for

Operating Grants and

Capital Grants and

Governmental

Functions/Programs Primary government:
Governmental activities:

	E�enses	Services	Contributions	Contributions	Activities	

General government	$	71,675	$	71,675	$	$	$	
Maintenance and operations	183,176	23,779		2,856	(156,541)	

Interest on long-term debt Total governmental activities

	434,020	885,064	40,073	491,117 
	688,871	980,518	40,073	2,856	334,576 

General revenues:

Unrestricted investment earnings		7,948 	
Total general revenues		7,948 	
Change in net position	342,524	
Net position - beginning		3,946,406 	
Net position - ending	 $	4,288,930	

See notes to the financial statements

2nd REVISED DRAFT	8

BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2025

		Major Funds		Total	
		Debt	Capital	Governmental	
	General	Service	Projects	Funds	
ASSETS
Cash	
$	162,170	
$	
$	
$	162,170	
Investments		907,748	73,684	981,432	
Interest receivable		3,066	248	3,314	
Deposits and prepaid items	10,341		750	11,091	
Total assets	$	172,511	$	910,814	$	74,682	$ 1,158,007	

LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable and accrued expenses	$	1,550	$	$	$	1,550	
Retainage payable			13,262	13,262	
Total liabilities	 		1,550		13,262	14,812	

Fund balances:
Nonspendable:
Deposits and prepaid items	10,341		750	11,091	
Restricted for:
Debt service		
910,814		
910,814	
Capital projects			60,670	60,670	
Unassigned	160 620			160,620	
Total fund balances		170,961		910,814		61,420	1,143,195 	

Total liabilities and fund balances	 $	172,511	$	910,814	$	74,682	$ 1,158,007 

See notes to the financial statements

RECONCILIATION OF THE BALANCE SHEET-GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2025

Fund balance - governmental funds
Amounts reported for governmental activities in the statement of net position are different because:
Capital assets used in governmental activities are not financial resources and, therefore, are not reported as assets in the governmental funds. The statement of net position includes those capital assets, net of any accumulated depreciation, in the net position of the government as a whole.
Cost of capital assets Accumulated depreciation
Liabilities not due and payable from current available resources are not reported as liabilities in the governmental fund statements. All liabilities, both current and long-term, are reported in the government-wide financial statements.
Accrued interest payable Bonds payable
Net position of governmental activities

15,124,152
(889,183)

(179,234)
(10,910,000)

$ 1,143,195

14,234,969

(11,089,234)
$ 4,288,930

See notes to the financial statements

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

Major Funds	

Total

REVENUES

General

Debt Service

Capital	Governmental Projects		Funds

Assessments	$	95,454	$	885,064	$	$	980,518	
Net investment earnings	7 948	40,073	2,856	50,877	
Total revenues	103.402	925,137	2,856	1,031,395	

EXPENDlllJRES
Current:
General government Debt service:
Principal	71,675	

230,000		71,675

230,000	
Interest		436,775		436,775	
Capital outlay			16,200	16,200	
Total expenditures	71,675	666,775	16,200	754,650	

Excess (deficiency) of revenues over (under) expenditures	

31,727	

258,362	

(13,344)	

276,745	

OTHER FINANCING SOURCES (USES)
Transfers in (out)		

(29,222)	

29,222		
Total other financing sources (uses)		(29,222)	29,222		

Net change in fund balances	
31,727	
229,140	
15,878	
276,745	
Fund balances - beginning	139,234	681,674	45,542	866,450	

Fund balances - ending	
$	170,961	
$	910,814	
$	61,420	
$ 1,143,195	

See notes to the financial statements

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

Net change in fund balances - total governmental funds
Amounts reported for governmental activities in the statement of activities are different because:

$	276,745

Governmental funds report capital outlays as expenditures, however, the cost of capital assets is eliminated in the statement of activities and capitalized in the statement of net position.	

16,200	
Depreciation on capital assets is not recognized in the governmental fund financial statements but is reported as an expense in the statement		
of activities.	(183,176)	
Repayment of long-term liabilities are reported as expenditures in the governmental fund financial statements but such repayments reduce		

liabilities in the statement of net position and are eliminated in the statement of activities.
The change in accrued interest on long-term liabilities between the current and prior fiscal year is recorded in the statement of activities but not in the fund financial statements.
Change in net position of governmental activities

230,000

	2,755 
$	342,524

See notes to the financial statements

NOTES TO FINANCIAL STATEMENTS NOTE 1 -NATURE OF ORGANIZATION AND REPORTING ENTITY
New Port Tampa Bay Community Development District ("District") was established on August 25, 2005, by Ordinance 2005-233 of the City of Tampa, Florida, pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.

The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District. The District has entered into an infrastructure management agreement with Westshore Marina District Master Association, Inc. (the "Association"), in which the Association has agreed to assess and collect dues from property owners within the District in order to incur all expenses related to the maintenance of the infrastructure improvements that are owned by the District. The agreement with the Association is for a 50 year term.

The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The Supervisors are elected by the owners of the property within the District. The Board of Supervisors of the District exercise all powers granted to the District pursuant to Chapter 190, Florida Statutes. At September 30, 2025, two of the five Board members are affiliated with the Developer.

The Board has the responsibility for:
Assessing and levying assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing improvements.

The financial statements were prepared in accordance with Governmental Accounting Standards Board ("GASB") Statements. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District is considered to be financially accountable, and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District.
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Government-Wide and Fund Financial Statements
The basic financial statements include both government-wide and fund financial statements.

The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements.

The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment; operating-type special assessments for maintenance and debt service are treated as charges for services and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Other items not included among program revenues are reported instead as general revenues.

Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Assessments are recognized as revenues in the year for which they are levied. Grants and similar items are to be recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.
Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due.

Assessments
Assessments are non-ad valorem assessments on benefited lands within the District. Assessments are levied to pay for the operations of the District. The fiscal year for which annual assessments are levied begins on October 1 with discounts available for payments through February 28 and become delinquent on April 1. The District's annual assessments for operations and debt service are billed and collected by the County Tax Assessor/Collector. The amounts remitted to the District are net of applicable discounts or fees and include interest on monies held from the day of collection to the day of distribution.
Assessments and interest associated with the current fiscal period are considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period.

The District reports the following major governmental funds:

General Fund
The general fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund.

Debt Service Fund
The debt service fund is used to account for the accumulation of resources for the annual payment of principal and interest on long-term debt.
Capital Proiects Fund
This fund accounts for the financial resources to be used for the acquisition or construction of major infrastructure within the District.

As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements.
When both restricted and unrestricted resources are available for use, it is the government's policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed.
Assets, Liabilities and Net Position or Equity

Restricted Assets
These assets represent cash and investments set aside pursuant to debt covenants or other contractual restrictions.

Assets, Liabilities and Net Position or Equity (Continued)

Deposits and Investments
The District's cash and cash equivalents are considered to be cash on hand and demand deposits (interest and non-interest bearing).
The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section
218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following:

The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida lnterlocal Cooperation Act;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;
Interest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.

Securities listed in paragraphs c and d shall be invested to provide sufficient liquidity to pay obligations as they come due. In addition, surplus funds may be deposited into certificates of deposit which are insured.
The District records all interest revenue related to investment activities in the respective funds. Investments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles.
Inventories and Prepaid Items
Inventories of governmental funds are recorded as expenditures when consumed rather than when purchased.
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.

Capital Assets
Capital assets, which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation.
The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.
Property, plant and equipment of the District are depreciated using the straight-line method over the following estimated useful lives:

Assets Infrastructure

Years 20 - 30

In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Depreciation expense is not reported in the governmental fund financial statements.

Unearned Revenue
Governmental funds report unearned revenue in connection with resources that have been received, but not yet earned.

Assets, Liabilities and Net Position or Equity {Continued)

Long-Term Obligations
in the government-wide financial statements long-term debt and other long-term obligations are reported as liabilities in the statement of net position. Bond premiums and discounts are deferred and amortized ratably over the life of the Bonds. Bonds payable are reported net of applicable premiums or discounts. Bond issuance costs are expensed when incurred.

In the fund financial statements, governmental fund types recognize premiums and discounts, as well as issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.
Fund Equity/Net Position
In the fund financial statements, governmental funds report non spendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change.

The District can establish limitations on the use of fund balance as follows:

Committed fund balance - Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category.
Assigned fund balance - Includes spendable fund balance amounts established by the Board of Supervisors that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board may also assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year's appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.

The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.

Assets, Liabilities and Net Position or Equity (Continued)
Fund Equity/Net Position (Continued)
Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government-wide financial statements are categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District's Bond covenants or other contractual restrictions. Unrestricted net position consists of the net position not meeting the definition of either of the other two components.

Other Disclosures
Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.
NOTE 3- BUDGETARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget. Annual Budgets are adopted on a basis consistent with generally accepted accounting principles for the general fund. All annual appropriations lapse at fiscal year-end.

The District follows these procedures in establishing the budgetary data reflected in the financial statements.
Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1.
Public hearings are conducted to obtain public comments.
Prior to October 1, the budget is legally adopted by the District Board.
All budget changes must be approved by the District Board.
The budgets are adopted on a basis consistent with generally accepted accounting principles.
Unused appropriation for annually budgeted funds lapse at the end of the year.

NOTE 4 - DEPOSITS AND INVESTMENTS

Deposits
The District's cash balances were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act", requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses.

Investments
The District's investments were held as follows at September 30, 2025:

U.S. Bank Gets 0490
Total ln�stments

  Amortized cost	Credit Risk	Maturities	
$	981.432	N/A	NIA
 $	981,432 

Credit risk - For investments, credit risk is generally the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Investment ratings by investment type are included in the preceding summary of investments.

Concentration risk- The District places no limit on the amount the District may invest in any one issuer.

Interest rate risk - The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates.

However, the Bond Indenture limits the type of investments held using unspent proceeds.

Fair Value Measurement - When applicable, the District measures and records its investments using fair value measurement guidelines established in accordance with GASB Statements. The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques.

These guidelines recognize a three-tiered fair value hierarchy, in order of highest priority, as follows:
Level 1:	Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access;
Level 2: Investments whose inputs - other than quoted market prices - are observable either directly or indirectly; and,
Level 3: Investments whose inputs are unobservable.

The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs.

Money market investments that have a maturity at the time of purchase of one year or less and are held by governments other than external investment pools should be measured at amortized cost. Accordingly, the District's investments have been reported at amortized cost above.

NOTE 5 - INTERFUND TRANSFERS

lnterfund transfers for the fiscal year ended September 30, 2025, were as follows:

Fund		Transfer in		Transfer out  Debt seniice	$			$		29,222 Capital projects			29,222
Total	 $	29,222  $	29,222 

Transfers are used to move revenues from the fund where collection occurs to the fund where funds have been reallocated for use. In the case of the District, transfers from the debt service fund to the capital projects fund were made in accordance with the Bond Indenture.

Capital asset activity for the fiscal year ended September 30, 2025, was as follows:

Beginning	Ending
Balance	Additions	Reductions	Balance

Gm.ernmental acti)Aties
Capital assets, not being depreciated
Infrastructure under construction	$	10,112 439	$	16,200	$	$	10,128,639
Total capital assets, not being depreciated	10,112,439	16,200	10,128,639

Capital assets, being depreciated
Infrastructure	4,995 513	4,995,513
Total capital assets, being depreciated	4995513	4,995 513

Less accumulated depreciation for:
Infrastructure	706,007	183,176	889,183

Total accumulated depreciation				706,007		183,176			889,183 Total capital assets, being depreciated, net			  4,289,506  (183,176) 		4,106,330 Gm.emmental actil.Hies capital assets, net		$  14,401,945  $	(166,976)  $	$  14,234,969
Prior to issuing the Series 2021 Bonds the District had $3,996,000 in capital assets. The total projected
cost of the 2021 project has been estimated at approximately $10,229,060. These amounts are to be funded with proceeds from Series 2021 Bonds with the remainder funded by the Developer. In addition, upon completion, certain improvements are to be conveyed to other entities for ownership and maintenance.

The Developer has guaranteed to provide approximately $125,000 in funding for the construction of a guard house for the benefit of the District. As of September 30, 2025, the guard house has not been constructed.
NOTE 7 - LONG-TERM LIABILITIES

Series 2021
On January 22, 2021, the District issued $11,580,000 of Capital Improvement Revenue Bonds, Series 2021 consisting of various term bonds with various maturity dates from May 1, 2026, to May 1, 2052, and with fixed interest rates ranging from 2.875% to 4.125%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November 1. Principal on the Bonds is to be paid serially commencing May 1, 2023, through May 1, 2052.
The Series 2021 Bonds are subject to redemption at the option of the District prior to their maturity. The Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture.

The Bond Indenture established a debt service reserve requirement as well as other 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. Upon satisfaction of certain conditions, a portion of the original reserve requirements will be transferred to the acquisition and construction trust account to pay for project costs in accordance with the bond indenture; this did not occur during the current fiscal year. The District was in compliance with the requirements at September 30, 2025.

Long-term Debt Activity
Changes in long-term liability activity for the fiscal year ended September 30, 2025, were as follows:

Beginning	Ending	Due Within
 Balance	Additions	Reductions	Balance	One Year 
GQ�!!]ffi!lOls!I i!!:;lil.i!i!lS
Bonds payable:
Series 2021	$  11,140,000	$	$	230.000	$  10.910.000	$	235,000
Total	 $ 11.140.000	$	$	230.000	$  10.910,000  $	235.000 

At September 30, 2025, the scheduled debt service requirements on the long-term debt were as follows:
	Gol.€mmental Actil.ities	
Year ending
September 30:	Principal	Interest	Total	
2026	$	235,000	$	430,163	$	665,163	
2027	245,000	423,406	668,406	
2028	255,000	414,831	669,831	
2029	260,000	405,906	665,906	
2030	270,000	396,806	666,806	
2031-2035	1,515,000	1,828,025	3,343,025	
2036-2040	1,850,000	1,510,938	3,360,938	
2041-2045	2,245,000	1,116,219	3,361,219	
2046-2050	2,760,000	614,213	3,374,213	
2051-2052		1,275 000	79 406	1 354 406 	
Total	$  10,910,000	$	7,219,913	$  18,129,913	

NOTE 8 - DEVELOPER TRANSACTIONS AND CONCENTRATION

The Developer owns a portion of land within the District; therefore, assessment revenues in the general and debt service funds include the assessments levied on those lots owned by the Developer.

A significant portion of the District's activity is dependent upon the continued involvement of the Developer, the loss of which could have a material adverse effect on the District's operations.

NOTE 9 - GRANT

During the fiscal year ended September 30, 2024, the District received a grant of $199,900 from the State of Florida to cover a portion of the cost of a dock built by the Developer on behalf of the District. According to the Grant Agreement, the District agreed to dedicate the property to the public as a boating access facility for the use and benefit of the general public for a minimum period of twenty (20) years.
NOTE 10 - MANAGEMENT COMPANY

The District has contracted with a management company to perform management advisory services, which include financial and accounting services. Certain employees of the management company also serve as officers of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, and other administrative costs.

NOTE 11 - 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. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. There were no settled claims during the past three years.

On February 7, 2017, the District entered into an agreement with Westshore Marina District Master Association, Inc. (the "Association"), whereby the Association will assume all responsibility for and provide all necessary and required operational, maintenance, repair and replacement services for the public infrastructure and common areas for with the District bears responsibility including all existing infrastructure and infrastructure improvements that may be constructed in the future. The agreement shall continue for an initial term of 50 years and, provided the agreement is not terminated by either party, shall automatically renew for two successive 25 year terms.

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

Budgeted
	Amounts	

Actual

Variance with Final Budget - Positive

Original & Final	Amounts	(Negative)
REVENUES		
Assessments	$	93,955	$	95,454	$	1,499	
Net investment earnings		7,948	7,948	
Total revenues	93,955	103,402	9,447	
EXPENDITURES
Current:
General government	

93,955	

71,675	

22,280	
Total expenditures	93,955	71,675	22,280	

Net change in fund balances	
 $		
31,727	
$	31,727
.	�=====	
Fund balance - beginning	 		139,234 		

Fund balance - ending	$	170,961

See notes to required supplementary information

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget for the general fund. The District's budgeting process is based on estimates of cash receipts and cash expenditures which are approved by the Board. The budget approximates a basis consistent with accounting principles generally accepted in the United States of America (generally accepted accounting principles).
The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2025.

OTHER INFORMATION-DATA ELEMENTS REQUIRED BY FL STATUTE 218.39(3)(C)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025 UNAUDITED

Comments
Number of District employees compensated in the last pay period of the District's fiscal year being reported.	0	
Number of independent contractors compensated to whom nonemployee compensation was paid in the last month of the District's fiscal year being reported.	
0	
Employee compensation	$0	
Independent contractor compensation	$0	
Construction projects to begin on or after October 1; ($65K)	Not applicable	

Budget variance report	See the Schedule of Re.enues, Expenditures and Changes in Fund Balance - Budget and Actual -
General Fund	
Ad Valorem taxes	Not applicable	
		
Non ad valorem special assessments;		
Special assessment rate	Operations and maintenance - $ 48.95
Debt service - $1,938.24	
Special assessments collected	$980,518	
Outstanding Bonds:		
Series 2021, due May 1, 2052	$10,910,000	

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
To the Board of Supervisors
New Port Tampa Bay Community Development District City of Tampa, 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 of the governmental activities and each major fund of New Port Tampa Bay Community Development District, City of Tampa, Florida ("District") as of and for the fiscal year ended September 30, 2025 , and the related notes to the financial statements, which collectively comprise the District's basic financial statements, and have issued our opinion thereon dated Xxxx, 2026.
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District's internal control over financial reporting (internal control) to determine the 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 the District's internal control. Accordingly, we do not express an opinion on the effectiveness of the 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 a 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 were not identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and 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.

Xxxx, 2026

INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

To the Board of Supervisors
New Port Tampa Bay Community Development District City of Tampa, Florida
We have examined New Port Tampa Bay Community Development District, City of Tampa, Florida's ("District") compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2025. Management is responsible for the District's compliance with those requirements. Our responsibility is to express an opinion on the 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. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 218.415, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District's compliance with specified requirements.

We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the examination engagement.
In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2025.
This report 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, management, and the Board of Supervisors of New Port Tampa Bay Community Development District, City of Tampa, Florida and is not intended to be and should not be used by anyone other than these specified parties.

Xxxx,2026

MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA

To the Board of Supervisors
New Port Tampa Bay Community Development District City ofTampa
Report on the Financial Statements

We have audited the accompanying basic financial statements of New Port Tampa Bay Community Development District, City of Tampa, Florida ("District") as of and for the fiscal year ended September 30, 2025, and have issued our report thereon dated Xxxx, 2026.

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 Auditor General.

Other Reporting Requirements
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 the Financial Statements Performed in Accordance with Government Auditing Standards; and Independent Auditor's Report on an examination conducted in accordance with A/CPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated Xxxx, 2026, should be considered in conjunction with this management letter.

Purpose of this Letter

The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General of the state of Florida. Accordingly, in connection with our audit of the financial statements of the District, as described in the first paragraph, we report the following:
Current year findings and recommendations.
Status of prior year findings and recommendations.
Ill. Compliance with the Provisions of the Auditor General of the State of Florida.

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, as applicable, management, and the Board of Supervisors of New Port Tampa Bay Community Development District, City of Tampa, Florida and is not intended to be and should not be used by anyone other than these specified parties.

We wish to thank New Port Tampa Bay Community Development District, City of Tampa, Florida and the personnel associated. with it, for the opportunity to be of service to them in this endeavor as well as future engagements, and the courtesies extended to us.

Xxxx, 2026

REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS
None

PRIOR YEAR FINDINGS AND RECOMMENDATIONS

None

Ill. COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

Unless otherwise required to be reported in the auditor's report on compliance and internal controls, the management letter shall include, but not be limited to the following:

A statement as to whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report.
There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30, 2024.
Any recommendations to improve the local governmental entity's financial management.
"
There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2025.
Noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance.
There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 2025.
The name or official title and legal authority of the District are disclosed iri the notes to the financial statements.
The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes.

We applied financial condition assessment procedures and no deteriorating financial conditions were noted as of September 30, 2025. It is management's responsibility to monitor financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

Management has provided the specific information required by Section 218.39(3)(c) in the Other Information section of the financial statements on page 24.

New Port – Tampa Bay Community Development District

Ratification of Payment Authorizations Nos. 221 - 230

Payment Authorization 221
11/26/2025

PAYMENT AUTHORIZATION ONLY	NO FUNDING NEEDED

	-	

Invoice No

Supplier

Invoice Date  Property

Invoice Amount

139324	PFM Group Consulting LLC (NEW2)	11/24/2025	New Port Tampa Bay CDD	10,000.00
Total:	10,000.00

Assistant Secretary	Chairman / Vice Chairman
12/9/2025

Payment Authorization 222
12/5/2025

PAYMENT AUTHORIZATION ONLY	NO FUNDING NEEDED

	-	

Invoice No

Supplier

Invoice Date  Property

Invoice Amount

25-03683H	Business Observer (NEW2)	12/05/2025	New Port Tampa Bay CDD	59.06

INV-11034551202511 DoodyCalls of Parrish FL (NEW2)

11/30/2025	New Port Tampa Bay CDD

433.10

DM-12-2025-51	PFM Group Consulting LLC (NEW2)	12/01/2025	New Port Tampa Bay CDD	1,875.00

INV-11034551202510 DoodyCalls of Parrish FL (NEW2)	11/01/2025	New Port Tampa Bay CDD	305.79

Total:	2,672.95

Assistant Secretary	Chairman / Vice Chairman
12/9/2025

Payment Authorization 223
12/12/2025

PAYMENT AUTHORIZATION ONLY	NO FUNDING NEEDED

	-	

Invoice No	Supplier	Invoice Date	Property	Invoice Amount	
10701-121125	Tampa Electric Company (NEW2)	12/11/2025	New Port Tampa Bay CDD	1,075.73	
23215-121125	Tampa Electric Company (NEW2)	12/11/2025	New Port Tampa Bay CDD	45.83	
7977	VGlobalTech (NEW2)	12/01/2025	New Port Tampa Bay CDD	125.00	
			Total:	1,246.56	
	Assistant Secretary		Chairman / Vice Chairman
12/16/2025		

Payment Authorization 224
12/19/2025

PAYMENT AUTHORIZATION ONLY	NO FUNDING NEEDED

	-	

Invoice No

Supplier

Invoice Date  Property

Invoice Amount

139781	PFM Group Consulting LLC (NEW2)	12/15/2025	New Port Tampa Bay CDD	1,250.00
Total:	1,250.00

Assistant Secretary	Chairman / Vice Chairman
1/8/2026

Payment Authorization 225
1/2/2026

PAYMENT AUTHORIZATION ONLY	NO FUNDING NEEDED

	-	

Invoice No

Supplier

Invoice Date  Property

Invoice Amount

27690	Straley Robin Vericker (NEW2)	12/23/2025	New Port Tampa Bay CDD	710.00
Total:	710.00

Assistant Secretary	Chairman / Vice Chairman
1/8/2026

Payment Authorization 226
1/9/2026

PAYMENT AUTHORIZATION ONLY	NO FUNDING NEEDED

	-	

Invoice No	Supplier	Invoice Date	Property	Invoice Amount	
5281943	Becker & Poliakoff PA (NEW2)	01/02/2026	New Port Tampa Bay CDD	1,856.50	
26-00050H	Business Observer (NEW2)	01/09/2026	New Port Tampa Bay CDD	54.69	
28461	Grau and Associates (NEW2)	01/05/2026	New Port Tampa Bay CDD	4,300.00	
			Total:	6,211.19	

Assistant Secretary	Chairman / Vice Chairman
1/13/2026

Payment Authorization 227
1/16/2026

PAYMENT AUTHORIZATION ONLY	NO FUNDING NEEDED

	-	

Invoice No

Supplier

Invoice Date  Property

Invoice Amount

INV-11034551202509 DoodyCalls of Suncoast (NEW2)	09/30/2025	New Port Tampa Bay CDD	361.20

DM-01-2026-48

PFM Group Consulting LLC (NEW2)

01/05/2026	New Port Tampa Bay CDD

1,875.00

10701-011326

Tampa Electric Company (NEW2)

01/13/2026	New Port Tampa Bay CDD

836.11

23215-011326	Tampa Electric Company (NEW2)	01/13/2026	New Port Tampa Bay CDD	65.08

27763	Straley Robin Vericker (NEW2)	01/14/2026	New Port Tampa Bay CDD	2,425.00

INV-11034551202512 DoodyCalls of Suncoast (NEW2)	12/31/2025	New Port Tampa Bay CDD	594.40

Total:	6,156.79

Assistant Secretary	Chairman / Vice Chairman
1/27/2026

Payment Authorization 228
1/23/2026

PAYMENT AUTHORIZATION ONLY	NO FUNDING NEEDED

	-	

Invoice No

Supplier

Invoice Date  Property

Invoice Amount

7988	VGlobalTech (NEW2)	12/01/2025	New Port Tampa Bay CDD	300.00

8093	VGlobalTech (NEW2)	01/01/2026	New Port Tampa Bay CDD	125.00

Total:	425.00

Assistant Secretary	Chairman / Vice Chairman
1/27/2026

Payment Authorization 229
1/30/2026

PAYMENT AUTHORIZATION ONLY	NO FUNDING NEEDED

	-	

Invoice No

Supplier

Invoice Date  Property

Invoice Amount

26-00276H	Business Observer (NEW2)	01/30/2026	New Port Tampa Bay CDD	54.69
Total:	54.69

Assistant Secretary	Chairman / Vice Chairman
2/9/2026

Payment Authorization 230 2/6/2026

PAYMENT AUTHORIZATION ONLY	NO FUNDING NEEDED

	-	

Invoice No

Supplier

Invoice Date  Property

Invoice Amount

26-00369H	Business Observer (NEW2)	02/06/2026	New Port Tampa Bay CDD	59.06

DM-02-2026-48	PFM Group Consulting LLC (NEW2)	02/05/2026	New Port Tampa Bay CDD	1,875.00

Total:	1,934.06

2/9/2026

Assistant Secretary	Chairman / Vice Chairman
2/9/2026

New Port – Tampa Bay Community Development District

Review of District Financial Position

New Port Tampa Bay CDD
December 2025 Financial Package

December 31, 2025

PFM Group Consulting LLC
3501 Quadrangle Blvd
Suite 270
Orlando, FL 32817
407-723-5900

New Port Tampa Bay CDD
Statement of Financial Position
As of 12/31/2025

General	Debt Service S2021 Bond		

Capital Projects		

General Long-Term Debt		

Total	

Current Assets
General Checking Account Assessments Receivable Assessments Receivable Due From Other Funds
Debt Service Reserve Series 2021 Revenue Series 2021
Acquisition/Construction Series 2021 Deposits
Total Current Assets

Investments
Amount Available in Debt Service Funds Amount To Be Provided
Total Investments	

$

$

$	
Assets

297,574.96
34,573.31
$	275,629.76
140,784.42
665,971.88
273,609.12

332,148.27	$  1,355,995.18

-	$	-		

$	80,982.28
750.00

$	81,732.28

$	-		

$	-

$	939,581.00
9,970,419.00

$ 10,910,000.00		

$	297,574.96
34,573.31
275,629.76
140,784.42
665,971.88
273,609.12
80,982.28
750.00

$  1,769,875.73

$	939,581.00
9,970,419.00

$ 10,910,000.00	
Total Assets

Current Liabilities Accounts Payable Deferred Revenue Deferred Revenue Retainage Payable
Total Current Liabilities

Long Term Liabilities
Revenue Bonds Payable - Long-Term Total Long Term Liabilities

Total Liabilities	$

$

$

$

$	332,148.27	$  1,355,995.18

Liabilities and Net Assets

55,805.22
34,573.31
$	275,629.76

90,378.53	$	275,629.76

-	$	-

90,378.53	$	275,629.76		$	81,732.28

$	13,262.31

$	13,262.31

$	-

$	13,262.31		$ 10,910,000.00

$	-

$ 10,910,000.00

$ 10,910,000.00

$ 10,910,000.00		$ 12,679,875.73

$	55,805.22
34,573.31
275,629.76
13,262.31

$	379,270.60

$ 10,910,000.00

$ 10,910,000.00

$ 11,289,270.60	

Net Assets
Net Assets, Unrestricted
Net Assets - General Government
Current Year Net Assets - General Government
Net Assets, Unrestricted
Current Year Net Assets, Unrestricted
Net Assets, Unrestricted
Current Year Net Assets, Unrestricted
Net Assets - General Government
Total Net Assets

Total Liabilities and Net Assets	

$

$

$	

408,418.13
(237,457.15)
70,808.76
$	910,813.70
169,551.72

241,769.74	$  1,080,365.42

332,148.27	$  1,355,995.18		

$  (216,609.46)
7,050.43
278,029.00

$	68,469.97

$	81,732.28		

$	-

$ 10,910,000.00		

$	408,418.13
(237,457.15)
70,808.76
910,813.70
169,551.72
(216,609.46)
7,050.43
278,029.00

$  1,390,605.13

$ 12,679,875.73	

New Port Tampa Bay CDD
Statement of Activities As of 12/31/2025	
		General		Debt Service S2021 Bond		Capital Projects		General Long-Term Debt			Total	

Revenues												
On-Roll Assessments	$	103,041.31								$	103,041.31	
On-Roll Assessments				$	164,944.28							164,944.28	
Off-Roll Assessments				220,286.20							220,286.20	
Inter-Fund Group Transfers In				(6,551.64)							(6,551.64)	
Inter-Fund Transfers In						$	6,551.64					6,551.64	
Total Revenues	$	103,041.31		$	378,678.84		$	6,551.64		$	-		$	488,271.79	
Expenses												
Public Officials' Liability Insurance	$	3,014.00								$	3,014.00	
Trustee Services		1,728.50									1,728.50	
Management		5,625.00									5,625.00	
Disclosure Agent		1,250.00									1,250.00	
District Counsel		1,235.00									1,235.00	
Assessment Administration		10,000.00									10,000.00	
Postage & Shipping		2.96									2.96	
Legal Advertising		981.06									981.06	
Miscellaneous		738.89									738.89	
Web Site Maintenance		375.00									375.00	
Dues, Licenses, and Fees		175.00									175.00	
Electric		3,411.18									3,411.18	
General Insurance		5,598.00									5,598.00	
Interest Payments				$	215,081.26							215,081.26	
Total Expenses	$	34,134.59		$	215,081.26		$	-		$	-		$	249,215.85	
Other Revenues (Expenses) & Gains (Losses)												
Interest Income	$	1,902.04								$	1,902.04	
Interest Income				$	5,954.14							5,954.14	
Interest Income						$	498.79					498.79	
Total Other Revenues (Expenses) & Gains (Losses)	$	1,902.04		$	5,954.14		$	498.79		$	-		$	8,354.97	
Change In Net Assets	$	70,808.76		$	169,551.72		$	7,050.43		$	-		$	247,410.91	

Net Assets At Beginning Of Year	
$	
170,960.98		
$	910,813.70		
$	61,419.54		
$	-		
$	
1,143,194.22	

Net Assets At End Of Year	

$	

241,769.74		

$  1,080,365.42		

$	68,469.97		

$	-		

$	

1,390,605.13	

New Port Tampa Bay CDD	
Budget to Actual	
For the month ending 12/31/2025	
	
YTD Actual		
YTD Budget	

Revenues						
On-Roll Assessments	$	103,041.31		$	34,403.75	
Interest Income		1,902.04			-	
Net Revenues	$	104,943.35		$	34,403.75	
General & Administrative Expenses						
Public Officials' Liability Insurance	$	3,014.00		$	825.00	
Supervisor Fees		-			650.00	
Trustee Services		1,728.50			1,125.00	
Management		5,625.00			5,625.00	
Engineering		-			2,500.00	
Disclosure Agent		1,250.00			1,250.00	
District Counsel		1,235.00			3,750.00	
Assessment Administration		10,000.00			2,500.00	
Reamortization Schedule		-			62.50	
Audit		-			1,200.00	
Legal Advertising		981.06			500.00	
Miscellaneous		738.89			550.00	
Website Fees		375.00			675.00	
Utilities		3,411.18			4,000.00	
Postage /Shipping		2.96			50.00	
Tax Preparation Fee		-			2.50	
Reserve		-			7,500.00	
Dues, Licenses, and Fees		175.00			43.75	
General Insurance		5,598.00			1,595.00	
Total General & Administrative Expenses	$	34,134.59		$	34,403.75	

Total Expenses	
 $		
34,134.59 		
 $		
34,403.75 	
Net Income (Loss)	$	70,808.76		$	-	

YTD Variance

FY 2026
Adopted Budget

Percentage Spent

$	68,637.56	$ 137,615.00	74.88%	
	1,902.04	-	0.00%	
$	70,539.60	
$ 137,615.00	76.26%	

$	
2,189.00	
$	3,300.00	
91.33%	
	(650.00)	2,600.00	0.00%	
	603.50	4,500.00	38.41%	
	-	22,500.00	25.00%	
	(2,500.00)	10,000.00	0.00%	
	-	5,000.00	25.00%	
	(2,515.00)	15,000.00	8.23%	
	7,500.00	10,000.00	100.00%	
	(62.50)	250.00	0.00%	
	(1,200.00)	4,800.00	0.00%	
	481.06	2,000.00	49.05%	
	188.89	2,200.00	33.59%	
	(300.00)	2,700.00	13.89%	
	(588.82)	16,000.00	21.32%	
	(47.04)	200.00	1.48%	
	(2.50)	10.00	0.00%	
	(7,500.00)	30,000.00	0.00%	
	131.25	175.00	100.00%	
	4,003.00	6,380.00	87.74%	
$	(269.16)	
$ 137,615.00	24.80%	

 $		
(269.16)	 $ 137,615.00  		
$	70,808.76	
$	-		

New Port – Tampa Bay Community Development District

Staff Reports

New Port – Tampa Bay Community Development District

Site Manager / Westshore Marina District Master Association Manager

	For follow up with/by Venessa and Chris								
	completion date								
	Proposal sent to District for approval.								
										
Progress	NAME	CONTACT INFORMATION	DATE OF REPORT	ADDRESS	DESCRIPTION OF ISSUE(S)	Proposal or Remedy	Proposal A	d by HOA/ Com	Most Recent Update	
	Reserve Advisors	taylor.bleistein@reserveadvisors.com	TBD		Reserve Study				Venessa and Chris are meeitng on 5/27/25 at 4900 BRIDGE ST. TAMPA, FL 33611	
Toby Snively, Esq.	tsnively@orlando-law.com	3/5/2025		Notice of Claim - Westshore Marina District Master Association, Inc. vs. Lennar Homes, LLC				With HOA Attorney	
	Chris Bodie	chris@siteserveusa.com	1/27/2024	Sunset Park	Damage to benches- Working on getting new benches 6/20/25				On 5/7/24 Approval to move broken bench	
	Chris Bodie			Sunset Park	proposal for plant replacement		4.17.25	6/20/2025	approved subject to the Oleanders being replaced with Ixoras- Chris to meet with LMP landscaping	
	Chris Bodie	Sent by Dominic Pickering	4/29/2025	Town Westshore	Sidewalk Cracks West	email of 5.27.25			Scheduled walk on June 2 @ 11am w/ Related Group	
	Gazmin Kerr	kerrg@pfm.com	4/17/2025		Add Doggie Stations				Gaz ordering Doggie stations - Delivered 6.25.25	
	Venessa Ripoll	Ripollv@pfm.com 		NPTB	Reserve Study	8.2024	12.12.24		VR meet with Reserve company onsite 5.27.25. Reserve company will send report once compelted.	
	chris Bodie	chris@siteserveusa.com	25-May	Brigstree	Trimming of Palm Tress	25-May	25-May	25-May		
	Chris Bodie	chris@siteserveusa.com	25-Jun		Related Group Chris walked with CDD Board Member - Pavers that needs to be repalced				Meet with Related on 6.2.25	
	Gazmin Kerr	kerrg@pfm.com	5/30/2025	NPTB	Order placed for Doggy Stations				Ordered through Doody Calls, awaiting the vendor to ship stations	
	Gazmin Kerr	kerrg@pfm.com	6/10/2025	NPTB	approved qoute to have stations serviced by Doody calls	6.18.25	6.18.25		They come on Tuesday. 7.3.25 Waiting for installation	
	Chris Bodie	chris@siteserveusa.com	6/18/2025	NPTB	Wires feeding out meter are not working	6.19.25	6.20.25	6/20/2025	6.19.25 Electrican fixed the wires	
	Chris Bodie	chris@siteserveusa.com	6/11/2025	Bridgestreet	mulching bridge Street	6/27/2025			Mulch scheduled for August /Septmebr - CB is working with Sherry	
	Chris Bodie	chris@siteserveusa.com	6/20/2025		Sodding the entracne on Gandie and areas along Brigesteet			6/20/2025		
	Chris Bodie	chris@siteserveusa.com	3/25/2025	Inlet Shores	Irrigaiton was fixed buy Inlet shores			6/14/2025		
	Chris Bodie	chris@siteserveusa.com	6/16/2025	Bridgestreet	Trimming of Oaks trees			6/20/2025		
	Chris Bodie	chris@siteserveusa.com	25-Jun	Town Westshore	Related fixed broken sidealks and pavers	25-Jun	25-Jun	25-Jun	Chris meet with Related group and had the group fixed broken areas	
	Chris Bodie	chris@siteserveusa.com	6/20/2025	Marina Pointe East	broken sprinkler head spewing water into the road in front of the Harbor Homes	6.20.25			Sherry Blanc, and I’m the Board President at Marina Pointe East.	
	Chris Bodie	chris@siteserveusa.com	6/25/2025	NPTB	Pump Not working- Chris had Accurate Drilling Solutions fix the pump	5.25.25				
	Chris Bodie	chris@siteserveusa.com	7/17/2025	NPTB	Stormwater System O&M Inspection				Chris needs to work on Skimmer	
	Chris Bodie	chris@siteserveusa.com	7/20/2025	Sunset Park	Lights at Sunset Park are not working				Light fixtures have been ordered	
	Chris Bodie	chris@siteserveusa.com	9/5/2025	Gandy /Bridge St	Signs is down on the corner of Gandy and Bridge Street					
	Chris Bodie	chris@siteserveusa.com	9/5/2025	Bridge Street	Down bridge street live oak tree on the right side, the tree growing in croocked					
	Chris Bodie	chris@siteserveusa.com	9/5/2025	Tyson	There should be a yield sign at the circle					
	BOS Request	Cliffe Laborde cliffe3law@gmail.com	9/5/2025	Bridge Street	Installing speed bump along Bridge Street , Tyson and the circle					
	Chris Bodie	Sent by Dominic Pickering	9/29/2025		Gas lanterns broken at the entrance- incorrect laterns	10.1.25				
	Chris Bodie	chris@siteserveusa.com	10/6/2025		Adding a Skimmer				Waiting on shipment	
	Venessa Ripoll	Ripollv@pfm.com 	9/25/2025	Westshore	Venessa and Jane tour property with Triad					
	Chris Bodie	chris@siteserveusa.com	10/20/2025	Gandy Entrance	Divided Hwy Sign	10.20.25				
	Chris Bodie	chris@siteserveusa.com	10/20/2025		Yield Sign at the Round a bout	10.20.25				

			MAINTENANCE ITEMS - SINCE 11/1/25-TRIAD MANAGEMENT RECEIVED 					

Request to tie into Master Electric for holiday lights					

Complete	
Heidi Levy	
hlevy@transcentum.com	
11/7/25	
Marina Landings-Retail		
Chris met onsite and BOD approved				

Sherry B.-East Condo Pres	

s.blancmpebod@gmail.com	

11/10/25	

Marina Pointe East	area in front of Marina Pointe — the section running along the marina and behind the building along the water that belongs to the CDD — still has landscape lighting that isn’t working.	

Contacted Harvey Electric			
11-20-25--Regarding the low voltage lights running along the North side of Maria Pointe Tower Parcel, the section that is out was never powered. Meaning , they have never worked. So, we are having to install a 110 voltage box with a transformer. Luckily, we are able to power them up off of a streetlight in that area.	
	Valen Campanella	TownWestshoreMgr@relatedgroup.com	11/20/25	Town Westshore Apts	Bridge Str lights do not match	Chris emailed Harvey Electric			Lights will be replaced with same/consistent light color	
	Alex Templeman	alex.templeman@relatedgroup.com	11/20/25	Town Westshore Apts	Boardwalk lighting-Lights shining onto owner's balconies	Tape/black paint on one side of light				
	Ron Swichkow	rswichkow@gmail.com	12/10/25		streetlights in the front of the district closer to gandy are out again	Emailed Chris-aware, waiting on funding				
	
Stephanie Honour	
inletpark.hoaboard.pres@gmail.com	
12/17/25	
WS Marina TH	1. The street light along Bridge st on the Inlet Park side (across from the Town apartments) are not working at all. 2. At the intersection of Bridge Street and Price Ave, there are multiple massive cracks in the walkways and road.	
Emailed Chris-aware, waiting on funding			
Bad photo cell causes lights to be on during the day and consequently blows the breaker. This has been fixed. Chris continues to check them.	
	
Ron Swichkow	
rswichkow@gmail.com 	
12/24/25		sprinkler head that was totally disconnected or broken off. It’s on the northern section near the public docks of CDD
property	12/24-Emailed to Chris. Emailed to
Brightview 12/30			
Greg at BV had tech repair 12/24/25	
	
Greg w/ BrightView	
Gregory.Petta@brightview.com	
1/19/26	
Corner Price/Paul	
irrigation mainline break at the corner of price and Paul Ave	
Greg sent proposal to repair			
Sent proposal to BOD 1/20/26	
	Ron Swichkow	rswichkow@gmail.com 	1/21/26	Corner-Sales Office	Broken bollard in bushes	Emailed Chris			Waiting on adequate funding	
	
Ron Swichkow	
rswichkow@gmail.com 	
2/6/26	
Pole light east of water	
on during the day-	
May be responsibility of Towns Apts			
Informed Chris. Emailing Apts