Bent Creek Community Development District

www.bentcreekcdd.com

Jared Shaver – Vice Chairman Gregory Pettibon – Assistant Secretary
Bojana Brown – Assistant Secretary Haley Mall – Assistant Secretary April Parker – Assistant Secretary

May 7, 2026

Seat 2: Jared Shaver – (V.C)		
Seat 1: Gregory Pettibon – (C)		
Seat 5: Bojana Brown – (A.S)		
Seat 3: Haley Mall – (A.S)		
Seat 4: April Parker – (A.S)		

Bent Creek
Community Development District
Updated Agenda
Thursday	2160 NW Reserve Park Trace
May 7, 2026	Port St. Lucie, Florida 34986-3223
2:30 p.m.	Join the meeting now
Meeting ID: 239 015 904 945 994 and Passcode: ea6to3pM
1 872-240-4685 and Phone conference ID: 289 927 123#

Roll Call
Approval of Minutes of the March 5, 2026 Meeting – Page 4

Public Hearing to Adopt the Fiscal Year 2027 Budget – Page 12
Motion to Open the Public Hearing

Public Comment and Discussion

Consideration of Resolution #2026-02 Annual Appropriation Resolution – Page 20

Consideration of Resolution #2026-03 Levy of Non Ad Valorem Assessments – Page 23

Motion to Close the Public Hearing

Audit Selection Committee Meeting: – Page 32 Opening Audit Selection Committee Meeting
Roll Call

Ranking of Respondents to RFP

Adjournment

Selection of Audit Firms

Acceptance of Audit for Fiscal Year Ending in September 30, 2025 – Page 91
Authorization to Open an Account with State Board of Administration

Staff Reports
Attorney

Engineer

Manager
Consideration of Proposed Fiscal Year 2027 Meeting Schedule – Page 130

Consideration of FY2026 – FY2027 Performance Measures and Standards as Required by Florida Statute 189.0694 – Page 131

Form 1 Financial Disclosure Due July 1, 2026 – Page 136

Reminder to Complete Annual Ethics Training by December 31, 2026

Final Approval of the FY2025 – FY2026 Report Performance Measures and Standards
– Page 138

Number of Registered Voters in the District – 480 – Page 143

Notice of Candidate Qualifying Requirements – Nonpartisan Office – Page 144

Financial Reports
Acceptance of Summary of Invoices – Page 147

Acceptance of Unaudited Financials – Page 150

Supervisors Requests and Audience Comments
Adjournment
Meetings are open to the public and may be continued to a time, date and place certain. For more information regarding this CDD please visit the website: http://www.bentcreekcdd.com

MINUTES OF THE BENT CREEK
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Bent Creek Community Development District was held on Thursday, March 5, 2026, at 2:30 p.m. at 2160 NW Reserve Park Trace, Port St. Lucie, Florida 34986.

Present and constituting a quorum were:

Jared Shaver	Vice Chairman
Bojana Brown	Assistant Secretary
Haley Mall	Assistant Secretary

Also present were:
Ginger Wald	District Counsel (by phone)
Andressa Hinz Philippi	District Manager

FIRST ORDER OF BUSINESS	Roll Call
Ms. Hinz Philippi called the meeting to order and stated we have a quorum.

SECOND ORDER OF BUSINESS	Organizational Matters
Consideration of Appointment of Supervisor to Fill Unexpired Term(s) of Office – Seat #4 (11/2026)
Oath of Office for Newly Appointed Supervisor(s)
Ms. Hinz Philippi: The next item would be organizational matters, under tab A we have consideration of appointment of Supervisor to fill unexpired term of office for seat #4, and I would like to know if you have anyone to appoint at this time for seat #4.
Ms. Brown: We do, April Parker. Mr. Shaver: Yes.
Ms. Hinz Philippi: Ok, so you want to appoint April

On MOTION by Ms. Brown seconded by Mr. Shaver with all in favor, appointing April Parker to fill the unexpired term of office for seat #4 was approved.

so “I”.

Ms. Hinz Philippi: Ok, so April I’m going to administer the oath of office to you,

Ms. Parker: April Parker.
Ms. Hinz Philippi:	A resident of the State of Florida and citizen of the United

States of America, being a Supervisor of the Bent Creek Community Development District and recipient of public funds on behalf of the District, do hereby solemnly swear or affirm that I will support the Constitution of the United States and of the State of Florida, and will faithfully, honestly, and impartially discharge the duties devolving upon me in the office of Supervisor of the Bent Creek Community Development District, Broward County, Florida.
Ms. Parker: I agree.
Ms. Hinz Philippi: Alright, thank you.

Election of Officers
Ms. Hinz Philippi: Ok, so since we appointed April we do have to do the election of officers, so what we have for this District is we have Gregory Pettibon as chairman, Jared Shaver as vice chairman, Bojana Brown and Haley Mall as assistant secretaries. If you guys just want to keep the same slate and add April Parker as an assistant secretary we could do that.
Mr. Shaver: Yes.
Ms. Hinz Philippi: Alright, do I have a motion?

On MOTION by Ms. Brown seconded by Mr. Shaver with all in favor, election of officers, keeping the existing slate of officers the same and adding April Parker as an assistant secretary was approved.

THIRD ORDER OF BUSINESS	Approval of the Minutes of the
September 4, 2025 Meeting
Ms. Hinz Philippi: The next item would be approval of the minutes of the September 4, 2025 meeting. If you have any corrections or changes, please let me know, if not, a motion to approve would be in order.

On MOTION by Mr. Shaver seconded by Ms. Brown with all in favor, the Minutes of the September 4, 2025 meeting were approved.

FOURTH ORDER OF BUSINESS	Consideration of Resolution #2026-
01 Approving the Proposed Fiscal Year 2027 Budget and Setting the Public Hearing
Ms. Hinz Philippi: The next item would be consideration of resolution #2026-01 approving the proposed fiscal year 2027 budget and setting the public hearing. We have some dates, May 7th, June 4th and August 6th, so you want to go with May 7th?
Ms. Brown: Yes.
Mr. Shaver: That’s the same as the other one, correct? Ms. Brown: Yes.
Ms. Hinz Philippi: Ok, so May 7th, so this would be a motion to approve resolution #2026-01 approving the proposed fiscal year 2027 budget and setting of the public hearing at 2160 NW Reserve Park Trace, Port St. Lucie on May 7th at 2:30 p.m.

On MOTION by Mr. Shaver seconded by Ms. Mall with all in favor, Resolution #2026-01 approving the proposed Fiscal Year 2027 Budget and setting the Public Hearing on May 7, 2026 at 2:30 p.m. at 2160 NW Reserve Park Trace, Port St. Lucie, Florida was approved.

FIFTH ORDER OF BUSINESS	Appointment of Audit Selection
Committee
Audit Selection Committee Meeting:
Opening Audit Selection Committee Meeting
Roll Call
Selection of Criteria for Evaluation
Authorizing RFP

Adjournment
Ms. Hinz Philippi: The next item would be the appointment of audit selection committee, and we can appoint this Board to be the audit selection committee, so I just need a motion to open the audit selection committee meeting.

On MOTION by Ms. Brown seconded by Mr. Shaver with all in favor, opening the Audit Selection Committee Meeting was approved.

Ms. Hinz Philippi: Since we already have a quorum for this meeting, we have the same Board members serving as the audit selection committee, so the roll has been taken care of. The next item would be selection of criteria for evaluation, and if you guys take a look at page 24 of the agenda, we have some criteria of evaluation. One would be ability of personnel, 20 points, next proposer’s experience, 20 points, next understanding of scope of work, 20 points, next ability to furnish the required services, 20 points, and price for 20 points. If you guys are good with this selection of the criteria for evaluation for the audit I just need a motion to approve.

On MOTION by Ms. Brown seconded by Mr. Shaver with all in favor, accepting the selection of criteria for evaluation was approved.

Ms. Hinz Philippi: The next item would be authorizing the RFP for the audit, I need a motion to authorize.

On MOTION by Ms. Brown seconded by Ms. Mall with all in favor, authorizing the RFP was approved.

Ms. Hinz Philippi:	Then I just need a motion to adjourn the audit selection committee meeting.

On MOTION by Mr. Shaver seconded by Ms. Mall with all in favor, the Audit Selection Committee Meeting was adjourned.

SIXTH ORDER OF BUSINESS	Discussion of:
	Procedures for Landowners Election Meeting – November 5, 2026
Procedures for General Election
Ms. Hinz Philippi: Now we’ll go back to our regular meeting and the next item would be discussion of procedures for landowners election meeting on November 5, 2026. So, for the landowners election we will have only one seat up for election, seat #5 which is Bojana’s seat, and we will send the ballot and the proxy, if that is needed, we only need one person to come to the meeting and vote for the landowners election, so we’ll send that information to you guys.
Mr. Shaver: Who wants to get off the CDD Board, is that going to be Bojana or Haley?
Ms. Brown: Haley.
Mr. Shaver: So, do you mind if we switch those seats, seats #3 and #5? Ms. Wald: No, you can’t switch, it doesn’t work that way.
Mr. Shaver: Ok.
Ms. Brown: She’d have to resign.
Ms. Wald: Yes, what you would have to do is somebody would have to resign and there would have to be an appointment to the other seat but, the problem that you have is you have two seats, and you’ll see in a second as soon as you’re done with this, that are going up for general election.
Ms. Hinz Philippi: Yes. Mr. Shaver: Ok.
Ms. Hinz Phlippi: So, then the procedures for the general election, we have seat #3 that is Haley, and seat #4 that now is April Parker, so this will go to a general election in November.
Mr. Shaver: Ok.
Ms. Hinz Philippi: And like we talked about, it would be good to have two residents to be in those seats, so we can approach it that way and clean up whatever we have to do with the engineer, which would be the best step to take.
Mr. Shaver: Ok.

Ms. Wald: And you have to state for the record that the qualifying period June 8, 2026 noon, to June 12, 2026 at noon.
Ms. Hinz Philippi: Yes, that is for the qualifying period for the general election, as I explained at the other meeting just prior to this one. Then of course, if they do not qualify, if we don’t have any residents that qualify for that, we can always appoint them in a meeting if that happens.

SEVENTH ORDER OF BUSINESS	Staff Reports
Ms. Hinz Philippi: The next item would be staff reports, Ginger, you have something for us?

Attorney – Consideration of Request for Adjustment to District Counsel Fee
Ms. Wald: Yes, so in your packet you have a request for the increase and this structure has been in place since 2020, so almost 6 years. We review these usually on a 3-year basis and at this time we are requesting for an increase, and what we’re billing right now is $290 for partners, and $225 for associates, the CPI for that 6-year period of time is 24.5% but we’re not asking for that, what we’re asking is for a lower amount, and to increase to $325 per hour for partners, and $250 per hour for associates. So, it is approximately a $35 increase for partners, and a $25 increase for associates, and we are making this request not for this fiscal year but, to commence for next fiscal year starting on October 1, 2026, and I can entertain any questions that you may have, and if not, we request a motion to approve with that effective date.

On MOTION by Ms. Brown seconded by Ms. Mall with all in favor, accepting the request for adjustment to District Counsel fee effective October 1, 2026 was approved.

Engineer
Ms. Hinz Philippi: So for the engineer, we have a report from our engineer, Michael LaCoursiere, and I think there are some items that we have to work on to be able to close out some outstanding permits. So, I just wanted to make sure you guys had that and we can work it out, and you guys can let me know for the next meeting.
Mr. Shaver: No problem.

Ms. Hinz Philippi: And we have to meet on May 7th anyway for our adoption of the budget, so by then you can let me know how that is going.
Mr. Shaver: Ok.

Manager – Final Approval of the FY2024-FY2025 Report Performance Measures and Standards
Ms. Hinz Philippi: So, for me, I have the final approval for the FY2024-2025 report performance measures and standards. I need a motion to approve and ratify the report.

On MOTION by Ms. Brown seconded by Ms. Mall with all in favor, final approval and ratification of the FY2024-FY2025 Report Performance Measures and Standards was approved.

Ms. Hinz Philippi: Then also, since we are approving the report for 2025, do you guys want to make a motion to approve the same performance measures and standards for 2026 at this point?

On MOTION by Ms. Brown seconded by Mr. Shaver with all in favor, accepting the Performance Measures and Standards for Fiscal Year 2026 was approved.

EIGHTH ORDER OF BUSINESS	Financial Reports
Approval of Summary of Invoices
Acceptance of Unaudited Financials
Ms. Hinz Philippi: The next item would be financial reports, tab A is the approval of the summary of invoices, and tab B is the acceptance of the unaudited financials. If you have any questions, please let me know; if not, a motion to approve would be in order.

On MOTION by Ms. Mall seconded by Mr. Shaver with all in favor, the Summary of Invoices and the Unaudited Financials were approved.

NINTH ORDER OF BUSINESS	Supervisors Requests and
Audience Comments
Ms. Hinz Philippi: The next item would be Supervisor’s requests. Do I have any at this point?
Ms. Brown: No.
Ms. Hinz Philippi: Not hearing any, we do not have any audience for the record.

TENTH ORDER OF BUSINESS	Adjournment
Ms. Hinz Philippi: I just need a motion to adjourn.

On MOTION by Ms. Parker seconded by Ms. Brown with all in favor, the Meeting was adjourned.

Secretary /Assistant Secretary	Chairman / Vice Chairman

Bent Creek	
Community Development District	

Approved Proposed Budget	
FY 2027	

Table of Contents

1	General Fund

2-3	Narratives

4-5	Debt Service Fund Series 2021

6	Assessment Schedule

Bent Creek	
Community Development District	
Approved Proposed Budget	
General Fund	

Adopted Budget	
Actuals Thru	
Projected Next	
Projected Thru	Approved Proposed Budget	
Description	FY2026	3/31/26	6 Months	9/30/26	FY 2027	

REVENUES:

Special Assessments - On Roll	$69,176	$69,026	$150	$69,176	$69,176	
Carry Forward Surplus	6,434	12,573	-	12,573	11,065	

TOTAL REVENUES	$75,610	$81,599	$150	$81,749	$80,241	

EXPENDITURES:

Administrative						
Engineering	$5,000	$-	$2,500	$2,500	$5,000	
Attorney	8,000	3,363	4,000	7,363	10,000	
Annual Audit	3,150	3,150	-	3,150	3,300	
Assessment Administration	2,200	2,200	-	2,200	2,200	
Property Appraiser	6,500	6,373	-	6,373	6,500	
Dissemination Agent	2,943	1,472	1,472	2,943	3,149	
Trustee Fees	4,434	3,367	673	4,041	4,434	
Management Fees	30,896	15,448	15,448	30,896	33,059	
Information Technology	706	353	353	706	755	
Website Maintenance	1,766	883	883	1,766	1,890	
Postage & Delivery	300	9	150	159	300	
Insurance General Liability	7,041	6,163	-	6,163	6,779	
Printing & Binding	150	2	100	102	150	
Legal Advertising	1,000	239	500	739	1,000	
Other Current Charges	1,300	734	650	1,384	1,500	
Office Supplies	50	-	25	25	50	
Dues, Licenses & Subscriptions	175	175	-	175	175	

TOTAL ADMINISTRATIVE	$75,610	$43,931	$26,754	$70,684	$80,241	

TOTAL EXPENDITURES	$75,610	$43,931	$26,754	$70,684	$80,241	

EXCESS REVENUES (EXPENDITURES)	$-	$37,669	$(26,604)	$11,065	$-	

Special Assessments-Tax Roll	
The District will levy a Non-Ad Valorem assessment on all sold and platted parcels within the District in order to pay for the
operating expenditures during the Fiscal Year.	

Expenditures - Administrative	

Engineering	
The District's engineer will provide general engineering services to the District, i.e. attendance and preparation for monthly board meetings, review of invoices, and other specifically requested assignments.	
Attorney	
The District’s Attorney, will be providing general legal services to the District, i.e., attendance and preparation for monthly Board meetings, review of contracts, review of agreements and resolutions, and other research assigned as directed by the Board of Supervisors and the District Manager.	
Annual Audit	
The District is required to conduct an annual audit of its financial records by an Independent Certified Public Accounting Firm. The budgeted amount for the fiscal year is based on contracted fees from the previous year engagement plus anticipated increase.	
Assessment Administration	
GMS SF, LLC provides assessment services for closing lot sales, assessment roll services with the local Tax Collector and financial advisory services.	
Property Appraiser	
The cost from the County to include the CDD Tax Roll on the County Trim Notices and invoices.	
Dissemination Agent	
The District is required by the Security and Exchange Commission to comply with Rule 15(c)(2)-12(b)(5), which relates to additional reporting requirements for un-rated bond issues.	
Trustee Fees	
The District bonds will be held and administered by a Trustee. This represents the trustee annual fee.	
Management Fees	
The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services-South Florida, LLC. The budgeted amount for the fiscal year is based on the contracted fees outlined in Exhibit "A" of the Management Agreement.	
Information Technology	
The District processes all of its financial activities, i.e. accounts payable, financial statements, etc. on a main frame computer leased by Governmental Management Services – South Florida, LLC.	
Website Maintenance	
Per Chapter 2014-22, Laws of Florida, all Districts must have a website to provide detailed information on the CDD as well as links to useful websites regarding Compliance issues. This website will be maintained by GMS-SF, LLC and updated monthly.	
Postage and Delivery	
Actual postage and/or freight used for District mailings including agenda packages, vendor checks and other correspondence.	
Insurance General Liability	
The District's General Liability & Public Officials Liability Insurance policy is with a qualified entity that specializes in providing
insurance coverage to governmental agencies. The amount is based upon similar Community Development Districts.	

Printing and Binding	
Copies used in the preparation of agenda packages, required mailings, and other special projects.	
Legal Advertising	
The District is required to advertise various notices for monthly Board meetings and other public hearings in a newspaper of general circulation.	
Other Current Charges	
This includes monthly bank charges and any other miscellaneous expenses that incur during the year.	
Office Supplies	
Supplies used in the preparation and binding of agenda packages, required mailings, and other special projects.	
Due, Licenses & Subscriptions	
The District is required to pay an annual fee to the FloridaCommerce for $175.	

Bent Creek	
Community Development District	
Approved Proposed Budget	
Debt Service Series 2021 Special Assessment Bonds	

Adopted Budget	
Actuals Thru	
Projected Next	
Projected Thru	Approved Proposed Budget	
Description	FY2026	3/31/26	6 Months	9/30/26	FY 2027	

REVENUES:

Special Assessments-On Roll	$224,001	$221,240	$2,761	$224,001	$224,001	
Interest Earnings	4,000	3,917	2,000	5,917	4,000	
Carry Forward Surplus (1)	100,887	100,727	-	100,727	103,910	

TOTAL REVENUES	$328,888	$325,884	$4,761	$330,645	$331,911	

EXPENDITURES:

Interest Expense - 12/15	$64,927	$64,927	$-	$64,927	$63,799	
Interest Expense - 06/15	64,927	-	64,927	64,927	63,799	
Principal Expense - 06/15	95,000	-	95,000	95,000	95,000	

TOTAL EXPENDITURES	$224,854	$64,927	$159,927	$224,854	$222,598	

Other Sources/(Uses)

Interfund transfer In/(Out)	$-	$(1,881)	$-	$(1,881)	$-	

TOTAL OTHER SOURCES/(USES)	$-	$(1,881)	$-	$(1,881)	$-	

TOTAL EXPENDITURES	$224,854	$66,808	$159,927	$226,735	$222,598	

EXCESS REVENUES (EXPENDITURES)	$104,034	$259,076	$(155,166)	$103,910	$109,313	

Interest Due 12/15/27	$62,445	
	$62,445	

(1) Carry Forward is Net of Reserve Requirement

Bent Creek	
Community Development District	
AMORTIZATION SCHEDULE	
Debt Service Series 2021 Special Assessment Bonds	

Period	Outstanding Balance	Coupons	Principal	Interest	Annual Debt Service	

06/15/26	3,700,000	2.375%	95,000	64,927		
12/15/26	3,605,000	2.850%	-	63,799	223,725.63	
06/15/27	3,605,000	2.850%	95,000	63,799		
12/15/27	3,510,000	2.850%	-	62,445	221,243.75	
06/15/28	3,510,000	2.850%	100,000	62,445		
12/15/28	3,410,000	2.850%	-	61,020	223,465.00	
06/15/29	3,410,000	2.850%	100,000	61,020		
12/15/29	3,310,000	2.850%	-	59,595	220,615.00	
06/15/30	3,310,000	2.850%	105,000	59,595		
12/15/30	3,205,000	2.850%	-	58,099	222,693.75	
06/15/31	3,205,000	2.850%	105,000	58,099		
12/15/31	3,100,000	3.150%	-	56,603	219,701.25	
06/15/32	3,100,000	3.150%	110,000	56,603		
12/15/32	2,990,000	3.150%	-	54,870	221,472.50	
06/15/33	2,990,000	3.150%	115,000	54,870		
12/15/33	2,875,000	3.150%	-	53,059	222,928.75	
06/15/34	2,875,000	3.150%	115,000	53,059		
12/15/34	2,760,000	3.150%	-	51,248	219,306.25	
06/15/35	2,760,000	3.150%	120,000	51,248		
12/15/34	2,640,000	3.150%	-	49,358	220,605.00	
06/15/36	2,640,000	3.150%	125,000	49,358		
12/15/36	2,515,000	3.150%	-	47,389	221,746.25	
06/15/37	2,515,000	3.150%	130,000	47,389		
12/15/37	2,385,000	3.150%	-	45,341	222,730.00	
06/15/38	2,385,000	3.150%	135,000	45,341		
12/15/38	2,250,000	3.150%	-	43,215	223,556.25	
06/15/39	2,250,000	3.150%	135,000	43,215		
12/15/39	2,115,000	3.150%	-	41,089	219,303.75	
06/15/40	2,115,000	3.150%	140,000	41,089		
12/15/40	1,975,000	3.150%	-	38,884	219,972.50	
06/15/41	1,975,000	3.150%	145,000	38,884		
12/15/41	1,830,000	4.000%	-	36,600	220,483.75	
06/15/42	1,830,000	4.000%	150,000	36,600		
12/15/42	1,680,000	4.000%	-	33,600	220,200.00	
06/15/43	1,680,000	4.000%	160,000	33,600		
12/15/43	1,520,000	4.000%	-	30,400	224,000.00	
06/15/44	1,520,000	4.000%	165,000	30,400		
12/15/44	1,355,000	4.000%	-	27,100	222,500.00	
06/15/45	1,355,000	4.000%	170,000	27,100		
12/15/45	1,185,000	4.000%	-	23,700	220,800.00	
06/15/46	1,185,000	4.000%	180,000	23,700		
12/15/46	1,005,000	4.000%	-	20,100	223,800.00	
06/15/47	1,005,000	4.000%	185,000	20,100		
12/15/47	820,000	4.000%	-	16,400	221,500.00	
06/15/48	820,000	4.000%	195,000	16,400		
12/15/48	625,000	4.000%	-	12,500	223,900.00	
06/15/49	625,000	4.000%	200,000	12,500		
12/15/49	425,000	4.000%	-	8,500	221,000.00	
06/15/50	425,000	4.000%	210,000	8,500		
12/15/50	215,000	4.000%	-	4,300	222,800.00	
06/15/51	215,000	4.000%	215,000	4,300	219,300.00	

Total	$3,700,000	$2,063,349	$5,763,349	

Bent Creek	
Community Development District	
Non-Ad Valorem Assessments Comparison	
2026-2027	

Neighborhood	O&M Units	Bonds
Units 2021	
Annual Maintenance Assessments	
Annual Debt Assessments	
Total Assessed Per Unit	
	
FY 2027	
FY2026	Increase/ (decrease)	
FY 2027	
FY2026	Increase/ (decrease)	
FY 2027	
FY2026	Increase/ (decrease)	

Single Family	

336	

336	

$223.78	

$223.78	

$0.00	

$724.64	

$724.64	

$0.00	

$948.42	

$948.42	

$0.00	
Total	336	336										

Page 6

RESOLUTION 2026-02
[FY 2027 APPROPRIATION RESOLUTION]

THE ANNUAL APPROPRIATION RESOLUTION OF THE BENT CREEK COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET(S) FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2026, AND ENDING SEPTEMBER 30, 2027; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, for the fiscal year beginning October 1, 2026, and ending September 30, 2027 (“FY 2027”), the District Manager prepared and submitted to the Board of Supervisors (“Board”) of the Bent Creek Community Development District (“District”) prior to June 15, 2026, proposed budget(s) (“Proposed Budget”) along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and

WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Budget, the District filed a copy of the Proposed Budget with the local general-purpose government(s) having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and

WHEREAS, the Board set a public hearing on the Proposed Budget and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and

WHEREAS, the District Manager posted the Proposed Budget on the District’s website in accordance with Section 189.016, Florida Statutes; and

WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October 1st of each year, the Board, by passage of the Annual Appropriation Resolution, shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE BENT CREEK COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. RECITALS

The foregoing recitals are hereby incorporated as findings of fact of the Board.

SECTION 2.  BUDGET

The Proposed Budget, attached hereto as Exhibit A, as amended by the Board, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes (“Adopted Budget”), and incorporated herein by reference; provided, however, that the comparative figures contained in the Adopted Budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures.

The Adopted Budget, as amended, shall be maintained in the office of the District Manager and at the District’s Local Records Office and identified as “The Budget for the Bent Creek Community Development District for the Fiscal Year Ending September 30, 2027.”

The Adopted Budget shall be posted by the District Manager on the District’s official website in accordance with Section 189.016, Florida Statutes and shall remain on the website for at least two (2) years.

SECTION 3.  APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for FY 2027, the sum(s) set forth in Exhibit A to be raised by the levy of assessments and/or otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated as set forth in Exhibit A.

SECTION 4.  BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within FY 2027 or within 60 days following the end of the FY 2027 may amend its Adopted Budget for that fiscal year as follows:

A line-item appropriation for expenditures within a fund may be decreased or increased by motion of the Board recorded in the minutes, and approving the expenditure, if the total appropriations of the fund do not increase.

The District Manager or Treasurer may approve an expenditure that would increase or decrease a line-item appropriation for expenditures within a fund if the total appropriations of the fund do not increase and if either (i) the aggregate change in the original appropriation item does not exceed the greater of $15,000 or 15% of the original appropriation, or (ii) such expenditure is authorized by separate disbursement or spending resolution.

Any other budget amendments shall be adopted by resolution and consistent with Florida law. The District Manager or Treasurer must ensure that any amendments to the budget under this paragraph c. are posted on the District’s website in accordance with Section 189.016, Florida Statutes, and remain on the website for at least two (2) years.

SECTION 5. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.
PASSED AND ADOPTED THIS 7th DAY OF May, 2026.

ATTEST:	BENT CREEK COMMUNITY
DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chair / Vice Chair

Exhibit A:	FY 2027 Budget

RESOLUTION 2026-03

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE BENT CREEK COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING NON-AD VALOREM SPECIAL ASSESSMENTS FOR FISCAL YEAR 2027; PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the Bent Creek Community Development District (the “District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of providing, operating, and maintaining infrastructure improvements, facilities, and services to the lands within the District; and
WHEREAS, the District is located in St. Lucie County, Florida (the “County”); and

WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District’s adopted capital improvement plan and Chapter 190, Florida Statutes; and
WHEREAS, the Board of Supervisors (the “Board”) of the District hereby determines to undertake various operations and maintenance and other activities described in the District’s budget (“Adopted Budget”) for the ﬁscal year beginning October 1, 2026, and ending September 30, 2027 (“Fiscal Year 2027”), attached hereto as Exhibit A and incorporated by reference herein; and
WHEREAS, the District must obtain suﬃcient funds to provide for the operation and maintenance of the services and facilities provided by the District as described in the Adopted Budget; and
WHEREAS, the provision of such services, facilities, and operations is a special and peculiar beneﬁt to lands within the District; and
WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose non-ad valorem special assessments (the “Assessments”) on beneﬁtted lands within the District; and

WHEREAS, it is in the best interests of the District to proceed with the imposition of the Assessments for operations and maintenance in the amount set forth in the Adopted Budget; and
WHEREAS, the District has previously levied an assessment for debt service, which the District desires to collect for Fiscal Year 2027; and
WHEREAS, Chapter 197, Florida Statutes, provides a mechanism pursuant to which such Assessments may be placed on the tax roll and collected by the local tax collector (“Uniform Method”), and the District has previously authorized the use of the Uniform Method by, among other things, entering into agreements with the Property Appraiser and Tax Collector of the County for that purpose; and
WHEREAS, it is in the best interests of the District to adopt the Assessment Roll of the Bent Creek Community Development District (“Assessment Roll”) attached to this Resolution as Exhibit B and incorporated as a material part of this Resolution by this reference, and to certify the Assessment Roll to the County Tax Collector pursuant to the Uniform Method; and
WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll, certiﬁed to the County Tax Collector by this Resolution, as the Property Appraiser updates the property roll for the County, for such time as authorized by Florida law.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE BENT CREEK COMMUNITY DEVELOPMENT DISTRICT:
SECTION 1. RECITALS. The foregoing recitals are hereby incorporated as ﬁndings of
fact of the Board.
SECTION 2. BENEFIT & ALLOCATION FINDINGS. The Board hereby ﬁnds and determines that the provision of the services, facilities, and operations as described in Exhibit A confers a special and peculiar beneﬁt to the lands within the District, which beneﬁt exceeds or equals the cost of the Assessments. The allocation of the Assessments to the specially beneﬁtted lands, as shown in Exhibits A and B, is hereby found to be fair and reasonable.
SECTION 3. ASSESSMENT IMPOSITION. Pursuant to Chapters 190 and 197, Florida Statutes, and using the procedures authorized by Florida law for the levy and collection

of non-ad valorem special assessments, an Assessment for operation and maintenance is hereby imposed and levied on beneﬁtted lands within the District, and in accordance with Exhibits A and B. The lien of the special assessments for operations and maintenance imposed and levied by this Resolution shall be eﬀective upon passage of this Resolution. Moreover, pursuant to Section 197.3632(4), Florida Statutes, the lien amount shall serve as the “maximum rate” authorized by law for operation and maintenance Assessments.
SECTION 4. COLLECTION. The collection of the operation and maintenance special Assessments and previously levied debt service assessments shall be at the same time and in the same manner as County taxes in accordance with the Uniform Method, as indicated on Exhibits A and B. The decision to collect non-ad valorem special assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect such special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.
SECTION 5. ASSESSMENT ROLL. The Assessment Roll, attached to this Resolution as Exhibit B, is hereby certiﬁed to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County taxes. The proceeds therefrom shall be paid to the District.
SECTION 6. ASSESSMENT ROLL AMENDMENT. The District Manager shall keep apprised of all updates made to the County property roll by the Property Appraiser after the date of this Resolution and shall amend the Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property roll. After any amendment of the Assessment Roll, the District Manager shall ﬁle the updates in the District records.
SECTION 7. SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not aﬀect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.
SECTION 8. EFFECTIVE DATE. This Resolution shall take eﬀect upon the passage and
adoption of this Resolution by the Board.

PASSED AND ADOPTED this 7th day of May 2026.

ATTEST:	BENT CREEK COMMUNITY DEVELOPMENT DISTRICT

By:	
Secretary/Assistant Secretary	Chair / Vice Chair

Exhibit A:	Adopted Budget for Fiscal Year 2027
Exhibit B:	Assessment Roll

Exhibit B

Parcel ID	
# Units	O&M On Tax Roll	Debt on Tax Roll	O&M Direct Billed	Debt Direct Bill	
Legal Description	
2407-702-0001-000-7	0	$	-	$	-	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) TRACT O-16	
2407-702-0002-000-4	0	$	-	$	-	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) TRACT O-17	
2407-702-0003-000-1	0	$	-	$	-	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) TRACT O-18	
2407-702-0004-000-8	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 1	
2407-702-0005-000-5	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 2	
2407-702-0006-000-2	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 3	
2407-702-0007-000-9	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 4	
2407-702-0008-000-6	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 5	
2407-702-0009-000-3	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 6	
2407-702-0010-000-3	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 7	
2407-702-0011-000-0	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 8	
2407-702-0012-000-7	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 9	
2407-702-0013-000-4	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 10	
2407-702-0014-000-1	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 11	
2407-702-0015-000-8	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 12	
2407-702-0016-000-5	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 13	
2407-702-0017-000-2	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 14	
2407-702-0018-000-9	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 15	
2407-702-0019-000-6	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 16	
2407-702-0020-000-6	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 17	
2407-702-0021-000-3	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 18	
2407-702-0022-000-0	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 19	
2407-702-0023-000-7	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 20	
2407-702-0024-000-4	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 21	
2407-702-0025-000-1	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 22	
2407-702-0026-000-8	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 23	
2407-702-0027-000-5	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 24	
2407-702-0028-000-2	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 25	
2407-702-0029-000-9	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 26	
2407-702-0030-000-9	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 27	
2407-702-0031-000-6	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 28	
2407-702-0032-000-3	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 29	
2407-702-0033-000-0	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 30	
2407-702-0034-000-7	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 31	
2407-702-0035-000-4	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 32	
2407-702-0036-000-1	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 33	
2407-702-0037-000-8	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 34	
2407-702-0038-000-5	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 35	
2407-702-0039-000-2	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 36	
2407-702-0040-000-2	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 37	
2407-702-0041-000-9	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 38	
2407-702-0042-000-6	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 39	
2407-702-0043-000-3	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 40	
2407-702-0044-000-0	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 41	
2407-702-0045-000-7	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 42	
2407-702-0046-000-4	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 43	
2407-702-0047-000-1	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 44	
2407-702-0048-000-8	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 45	
2407-702-0049-000-5	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 46	
2407-702-0050-000-5	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 47	
2407-702-0051-000-2	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 48	
2407-702-0052-000-9	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 49	
2407-702-0053-000-6	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 50	
2407-702-0054-000-3	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 51	
2407-702-0055-000-0	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 52	
2407-702-0056-000-7	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 53	
2407-702-0057-000-4	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 54	
2407-702-0058-000-1	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 55	
2407-702-0059-000-8	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 56	
2407-702-0060-000-8	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 57	
2407-702-0061-000-5	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 58	
2407-702-0062-000-2	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 59	
2407-702-0063-000-9	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 60	
2407-702-0064-000-6	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 61	
2407-702-0065-000-3	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 62	
2407-702-0066-000-0	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 63	
2407-702-0067-000-7	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 64	
2407-702-0068-000-4	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 65	
2407-702-0069-000-1	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 66	
2407-702-0070-000-1	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 67	
2407-702-0071-000-8	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 68	
2407-702-0072-000-5	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 69	
2407-702-0073-000-2	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 70	

2407-702-0074-000-9	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 71	
2407-702-0075-000-6	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 72	
2407-702-0076-000-3	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 73	
2407-702-0077-000-0	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 74	
2407-702-0078-000-7	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 75	
2407-702-0079-000-4	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 76	
2407-702-0080-000-4	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 77	
2407-702-0081-000-1	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 78	
2407-702-0082-000-8	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 79	
2407-702-0083-000-5	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 80	
2407-702-0084-000-2	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 81	
2407-702-0085-000-9	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 82	
2407-702-0086-000-6	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 83	
2407-702-0087-000-3	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 84	
2407-702-0088-000-0	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 85	
2407-702-0089-000-7	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 86	
2407-702-0090-000-7	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 87	
2407-702-0091-000-4	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 88	
2407-702-0092-000-1	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 89	
2407-702-0093-000-8	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 90	
2407-702-0094-000-5	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 91	
2407-702-0095-000-2	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 92	
2407-702-0096-000-9	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 93	
2407-702-0097-000-6	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 94	
2407-702-0098-000-3	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 95	
2407-702-0099-000-0	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 96	
2407-702-0100-000-1	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 97	
2407-702-0101-000-8	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 98	
2407-702-0102-000-5	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 99	
2407-702-0103-000-2	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 100	
2407-702-0104-000-9	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 101	
2407-702-0105-000-6	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 102	
2407-702-0106-000-3	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 103	
2407-702-0107-000-0	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 104	
2407-702-0108-000-7	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 105	
2407-702-0109-000-4	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 106	
2407-702-0110-000-4	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 107	
2407-702-0111-000-1	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 108	
2407-702-0112-000-8	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 109	
2407-702-0113-000-5	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 110	
2407-702-0114-000-2	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 111	
2407-702-0115-000-9	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 112	
2407-702-0116-000-6	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 113	
2407-702-0117-000-3	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 114	
2407-702-0118-000-0	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 115	
2407-702-0119-000-7	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 116	
2407-702-0120-000-7	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 117	
2407-702-0121-000-4	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 118	
2407-702-0122-000-1	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 119	
2407-702-0123-000-8	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 120	
2407-702-0124-000-5	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 121	
2407-702-0125-000-2	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 122	
2407-702-0126-000-9	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 123	
2407-702-0127-000-6	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 124	
2407-702-0128-000-3	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 125	
2407-702-0129-000-0	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 126	
2407-702-0130-000-0	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) LOT 127	
2407-702-0131-000-7	0	$	-	$	-	$	-	$	-	BENT CREEK - TRACT C (PB 123-19) TRACT S-8	
2407-803-0001-000-7	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 106	
2407-803-0002-000-4	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 107	
2407-803-0003-000-1	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 108	
2407-803-0004-000-8	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 109	
2407-803-0005-000-5	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 110	
2407-803-0006-000-2	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 111	
2407-803-0007-000-9	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 112	
2407-803-0008-000-6	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 113	
2407-803-0009-000-3	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 114	
2407-803-0010-000-3	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 115	
2407-803-0011-000-0	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 116	
2407-803-0012-000-7	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 117	
2407-803-0013-000-4	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 118	
2407-803-0014-000-1	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 119	
2407-803-0015-000-8	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 120	
2407-803-0016-000-5	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 121	
2407-803-0017-000-2	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 122	
2407-803-0018-000-9	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 123	
2407-803-0019-000-6	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 124	

2407-803-0020-000-6	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 125	
2407-803-0021-000-3	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 126	
2407-803-0022-000-0	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 127	
2407-803-0023-000-7	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 128	
2407-803-0024-000-4	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 129	
2407-803-0025-000-1	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 130	
2407-803-0026-000-8	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 131	
2407-803-0027-000-5	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 132	
2407-803-0028-000-2	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 133	
2407-803-0029-000-9	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 134	
2407-803-0030-000-9	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 135	
2407-803-0031-000-6	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 136	
2407-803-0032-000-3	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 137	
2407-803-0033-000-0	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 138	
2407-803-0034-000-7	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 139	
2407-803-0035-000-4	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 140	
2407-803-0036-000-1	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 141	
2407-803-0037-000-8	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 142	
2407-803-0038-000-5	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 143	
2407-803-0039-000-2	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 144	
2407-803-0040-000-2	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 145	
2407-803-0041-000-9	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 146	
2407-803-0042-000-6	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 147	
2407-803-0043-000-3	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 148	
2407-803-0044-000-0	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 149	
2407-803-0045-000-7	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 150	
2407-803-0046-000-4	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 151	
2407-803-0047-000-1	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 152	
2407-803-0048-000-8	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 153	
2407-803-0049-000-5	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 154	
2407-803-0050-000-5	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 155	
2407-803-0051-000-2	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 156	
2407-803-0052-000-9	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 157	
2407-803-0053-000-6	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 158	
2407-803-0054-000-3	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 159	
2407-803-0055-000-0	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 160	
2407-803-0056-000-7	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 161	
2407-803-0057-000-4	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 162	
2407-803-0058-000-1	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 163	
2407-803-0059-000-8	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 164	
2407-803-0060-000-8	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 165	
2407-803-0061-000-5	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 166	
2407-803-0062-000-2	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 167	
2407-803-0063-000-9	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 168	
2407-803-0064-000-6	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 169	
2407-803-0065-000-3	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 170	
2407-803-0066-000-0	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 171	
2407-803-0067-000-7	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 172	
2407-803-0068-000-4	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 173	
2407-803-0069-000-1	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 174	
2407-803-0070-000-1	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 175	
2407-803-0071-000-8	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 176	
2407-803-0072-000-5	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 177	
2407-803-0073-000-2	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 178	
2407-803-0074-000-9	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 179	
2407-803-0075-000-6	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 180	
2407-803-0076-000-3	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 181	
2407-803-0077-000-0	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 182	
2407-803-0078-000-7	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 183	
2407-803-0079-000-4	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 184	
2407-803-0080-000-4	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 185	
2407-803-0081-000-1	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 186	
2407-803-0082-000-8	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 187	
2407-803-0083-000-5	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 188	
2407-803-0084-000-2	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 189	
2407-803-0085-000-9	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 190	
2407-803-0086-000-6	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 191	
2407-803-0087-000-3	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 192	
2407-803-0088-000-0	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 193	
2407-803-0089-000-7	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 194	
2407-803-0090-000-7	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 195	
2407-803-0091-000-4	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 196	
2407-803-0092-000-1	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 197	
2407-803-0093-000-8	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 198	
2407-803-0094-000-5	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 199	
2407-803-0095-000-2	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 200	
2407-803-0096-000-9	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 201	

2407-803-0097-000-6	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 202	
2407-803-0098-000-3	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 203	
2407-803-0099-000-0	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 204	
2407-803-0100-000-1	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 205	
2407-803-0101-000-8	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 206	
2407-803-0102-000-5	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 207	
2407-803-0103-000-2	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 208	
2407-803-0104-000-9	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 209	
2407-803-0105-000-6	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 210	
2407-803-0106-000-3	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 211	
2407-803-0107-000-0	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 212	
2407-803-0108-000-7	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 213	
2407-803-0109-000-4	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 214	
2407-803-0110-000-4	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 215	
2407-803-0111-000-1	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 216	
2407-803-0112-000-8	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 217	
2407-803-0113-000-5	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 218	
2407-803-0114-000-2	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 219	
2407-803-0115-000-9	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 220	
2407-803-0116-000-6	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 221	
2407-803-0117-000-3	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 222	
2407-803-0118-000-0	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 223	
2407-803-0119-000-7	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 224	
2407-803-0120-000-7	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 225	
2407-803-0121-000-4	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) LOT 226	
2407-803-0122-000-1	0	$	-	$	-	$	-	$	-	BENT CREEK TRACT B-2 (PB 90-17) TRACT S-7 (4.914 AC - 214,054	
2418-501-0001-000-4	0	$	-	$	-	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) TRACT O-15 (0.062 AC - 2,701	
2418-501-0002-000-1	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 252	
2418-501-0003-000-8	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 253	
2418-501-0004-000-5	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 254	
2418-501-0005-000-2	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 255	
2418-501-0006-000-9	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 256	
2418-501-0007-000-6	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 257	
2418-501-0008-000-3	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 258	
2418-501-0009-000-0	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 259	
2418-501-0010-000-0	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 260	
2418-501-0011-000-7	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 261	
2418-501-0012-000-4	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 262	
2418-501-0013-000-1	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 263	
2418-501-0014-000-8	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 264	
2418-501-0015-000-5	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 265	
2418-501-0016-000-2	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 266	
2418-501-0017-000-9	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 267	
2418-501-0018-000-6	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 268	
2418-501-0019-000-3	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 269	
2418-501-0020-000-3	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 270	
2418-501-0021-000-0	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 271	
2418-501-0022-000-7	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 272	
2418-501-0023-000-4	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 273	
2418-501-0024-000-1	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 274	
2418-501-0025-000-8	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 275	
2418-501-0026-000-5	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 276	
2418-501-0027-000-2	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 277	
2418-501-0028-000-9	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 278	
2418-501-0029-000-6	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 279	
2418-501-0030-000-6	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 280	
2418-501-0031-000-3	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 281	
2418-501-0032-000-0	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 282	
2418-501-0033-000-7	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 283	
2418-501-0034-000-4	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 284	
2418-501-0035-000-1	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 285	
2418-501-0036-000-8	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 286	
2418-501-0037-000-5	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 287	
2418-501-0038-000-2	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 288	
2418-501-0039-000-9	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 289	
2418-501-0040-000-9	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 290	
2418-501-0041-000-6	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 291	
2418-501-0042-000-3	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 292	
2418-501-0043-000-0	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 293	
2418-501-0044-000-7	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 294	
2418-501-0045-000-4	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 295	
2418-501-0046-000-1	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 296	
2418-501-0047-000-8	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 297	
2418-501-0048-000-5	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 298	
2418-501-0049-000-2	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 299	
2418-501-0050-000-2	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 300	
2418-501-0051-000-9	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 301	

2418-501-0052-000-6	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 302	
2418-501-0053-000-3	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 303	
2418-501-0054-000-0	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 304	
2418-501-0055-000-7	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 305	
2418-501-0056-000-4	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 306	
2418-501-0057-000-1	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 307	
2418-501-0058-000-8	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 308	
2418-501-0059-000-5	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 309	
2418-501-0060-000-5	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 310	
2418-501-0061-000-2	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 311	
2418-501-0062-000-9	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 312	
2418-501-0063-000-6	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 313	
2418-501-0064-000-3	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 314	
2418-501-0065-000-0	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 315	
2418-501-0066-000-7	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 316	
2418-501-0067-000-4	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 317	
2418-501-0068-000-1	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 318	
2418-501-0069-000-8	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 319	
2418-501-0070-000-8	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 320	
2418-501-0071-000-5	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 321	
2418-501-0072-000-2	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 322	
2418-501-0073-000-9	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 323	
2418-501-0074-000-6	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 324	
2418-501-0075-000-3	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 325	
2418-501-0076-000-0	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 326	
2418-501-0077-000-7	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 327	
2418-501-0078-000-4	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 328	
2418-501-0079-000-1	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 329	
2418-501-0080-000-1	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 330	
2418-501-0081-000-8	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 331	
2418-501-0082-000-5	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 332	
2418-501-0083-000-2	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 333	
2418-501-0084-000-9	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 334	
2418-501-0085-000-6	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 335	
2418-501-0086-000-3	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 336	
2418-501-0087-000-0	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 337	
2418-501-0088-000-7	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 338	
2418-501-0089-000-4	1	$	223.78	$	724.64	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) LOT 339	
2418-501-0090-000-4	0	$	-	$	-	$	-	$	-	BENT CREEK TRACT A-2 (PB 115-28) TRACT S-6 (4.26 AC - 185,566	
	336	$	75,190.08	$	243,479.04	$	-	$	-		

Bent Creek	
COMMUNITY DEVELOPMENT DISTRICT	
Audit Proposals - Fiscal Years 2026, 2027, 2028, 2029, 2030, 2031, 2032, 2033, 2034, 2035, 2036	

Understanding	Ability to			
Ranking Scale	Ability of	Proposer's	Scope	Furnish the	Price	TOTAL	
Personnel  Experience	of Work	Require Services			

Maximum Points	20	20	20	20	20	100	

	FEE	

Berger, Toombs, Elam, Gaines, & Frank								
Fort Pierce								
2026	$3,250							
2027	$3,350							
2028	$3,450							
2029	$3,550							
2030	$3,650							
2031	$3,750							
2032	$3,875							
2033	$4,000							
2034	$4,125							
2035	$4,250							
2036	$4,375							
$41,625								
Grau & Associates								
Boca Raton								
2026	$3,000							
2027	$3,100							
2028	$3,200							
2029	$3,300							
2030	$3,400							
2031	$3,500							
2032	$3,600							
2033	$3,700							
2034	$3,800							
2035	$3,900							
2036	$4,000							
$38,500								

Auditor Selection Evaluation Criteria:

1. Ability of Personnel	20 Points	
E.g. geographic locations of firm's headquarters or permanent office in relation to the project; capabilities and experience of key personnel;	
present ability to manage this project; evaluation of existing work load; proposed staffing levels, etc.	

2. Proposer's Experience	20 Points	
E.g. past record and experience of the Proposer in similar projects; volume of work previously performed by the firm; past performance for	
other Community Development Districts in other contracts; character, integrity, reputation of respondent, etc.	

3. Understanding of Scope of Work	20 Points	
Extent to which the proposal demonstrates an understanding of the Districts needs for the services requested.	

4. Ability to Furnish the Required Services	20 Points	
Extent to which the proposal demonstrates the adequacy of Proposer's financial resources and stability as a business entity necessary to	
complete the services required. E.g. the existence of any natural disaster plan for business operations.	

5. Price	20 Points	
Points will be awarded based upon the price bid for the rendering of the services and reasonableness of the price to the services.	

BENT CREEK COMMUNITY DEVELOPMENT DISTRICT
PROPOSAL FOR AUDIT SERVICES

PROPOSED BY:

Berger, Toombs, Elam, Gaines & Frank CERTIFIED PUBLIC ACCOUNTANTS, PL

600 Citrus Avenue, Suite 200	(772) 461-6120 Fort Pierce, Florida 34950

CONTACT PERSON:
Maritza Stonebraker, CPA, Director

DATE OF PROPOSAL:

April 17, 2026

TABLE OF CONTENTS

DESCRIPTION OF SECTION	PAGE
Letter of Transmittal	1-2
Profile of the Proposer
Description and History of Audit Firm	3
Professional Staff Resources	4-5
Ability to Furnish the Required Services	5
Governmental Auditing Experience	6-15
Fee Schedule	16
Scope of Work to be Performed	16
Resumes	17-32
Peer Review Letter	33

April 17, 2026
Bent Creek Community Development District Governmental Management Services
5385 N. Nob Hill Road Sunrise, FL 33351
Dear District Manager:

Thank you very much for the opportunity to present our professional credentials to provide audit services for Bent Creek Community Development District.

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has assembled a team of governmental and nonprofit specialists second to none to serve our clients. Our firm has the necessary qualifications and experience to serve as the independent auditors for Bent Creek Community Development District. We will provide you with top quality, responsive service.

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a recognized leader in providing services to governmental and nonprofit agencies throughout Florida. We have been the independent auditors for a number of local governmental agencies and through our experience in performing their audits, we have been able to increase our audit efficiency and; therefore, reduce costs. We have continually passed this cost savings on to our clients and will continue to do so in the future. As a result of our experience and expertise, we have developed an effective and efficient audit approach designed to meet or exceed the performance specifications 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 the standards for financial and compliance audits.
We will conduct the audit in accordance with auditing standards generally accepted in the United States of America with minimal disruption to your operations. Our firm has frequent technical updates to keep our personnel informed and up-to-date on all changes that are occurring within the industry.

- 1 -

Bent Creek Community Development District April 17, 2026
Our firm is a member of the Government Audit Quality Center, an organization dedicated to improving government audit quality. We also utilize the audit program software of a nationally recognized CPA firm to assure us that we are up to date with all auditing standards and to assist us maintain maximum audit efficiencies.

To facilitate your evaluation of our qualifications and experience, we have arranged this proposal to include a resume of our firm, including our available staff, our extensive prior governmental and nonprofit auditing experience and clients to be contacted.

You need a firm that will provide an efficient, cost-effective, high-quality audit within critical time constraints. You need a firm with the prerequisite governmental and nonprofit experience to perform your audit according to stringent legal and regulatory requirements, a firm that understands the complex nature of community development districts and their unique compliance requirements. You need a firm with recognized governmental and nonprofit specialists within the finance and governmental communities. And, certainly, you need a firm that will provide you with valuable feedback to enhance your current and future operations. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is that firm. Maritza Stonebraker is the person authorized to make representations for the firm.
Thank you again for the opportunity to submit this proposal to Bent Creek Community Development District.

Very truly yours,

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

- 2 -

PROFILE OF THE PROPOSER
Description and History of Audit Firm
Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a Treasure Coast public accounting firm, which qualifies as a small business firm, as established by the Small Business Administration (13 CFR 121.38), with offices in Fort Pierce and Stuart. We are a member of the Florida Institute of Certified Public Accountants and the American Institute of Certified Public Accountants. The firm was formed from the merger of Edwards, Berger, Harris & Company (originated in 1972) and McAlpin, Curtis & Associates (originated in 1949). J. W. Gaines and Associates (originated in 1979) merged with the firm in 2004. Our tremendous growth rate experienced over the last 70 years is directly attributable to the firm’s unrelenting dedication to providing the highest quality, responsive professional services attainable to its clients.
We are a member of the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA) to assure we meet the highest standards. Membership in this practice section requires that our firm meet more stringent standards than standard AICPA membership. These rigorous requirements include the requirement of a triennial peer review of our firm’s auditing and accounting practice and annual Continuing Professional Education (CPE) for all accounting staff (whether CPA or non-CPA). For standard AICPA membership, only a quality review is required and only CPAs must meet CPE requirements.
We are also a member of the Government Audit Quality Center (“the Center”) of the American Institute of Certified Public Accountants to assure the quality of our government audits. Membership in the Center, which is voluntary, requires our firm to comply with additional standards to promote the quality of government audits.
We have been extensively involved in serving local government entities with professional accounting, auditing and consulting services throughout the entire history of our firm. Our substantial experience over the years makes us uniquely qualified to provide accounting, auditing, and consulting services to these clients. We are a recognized leader in providing services to governmental and nonprofit agencies on the Treasure Coast and in Central and South Florida, with extensive experience in auditing community development districts and water control districts. We were the independent auditors of the City of Fort Pierce for over 37 years and for St. Lucie County for over 34 years. Additionally, we have performed audits of the City of Stuart, the City of Vero Beach, Indian River County and Martin County. We also presently audit over 100 Community Development Districts throughout Florida.
Our firm was founded on the belief that we are better able to respond to our clients needs through education, experience, independence, quality control, and personal service. Our firm’s commitment to quality is reflected in our endeavor of professional excellence via continuing education, the use of the latest computer technology, professional membership in PCPS and peer review.
We believe our approach to audit engagements, intelligence and innovation teamed with sound professional judgment enables us to explore new concepts while remaining sensitive to the fundamental need for practical solutions. We take pride in giving you the assurance that the personal assistance you receive comes from years of advanced training, technical experience and financial acumen.

Professional Staff Resources

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has a total of
32 professional and administrative staff (including 12 professional staff with extensive experience servicing government entities). The work will be performed out of our Fort Pierce office with a proposed staff of one senior accountant and one or two staff accountants supervised by an audit manager and audit partner. With the exception of the directors of the firm’s offices, the professional staff is not specifically assigned to any of our individual offices. The professional and administrative staff resources available to you through Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL are as follows:
Total
Partners/Directors (CPA’s)	7	
Managers (1 CPA)	2	
Senior/Supervisor Accountants (1 CPA)	3	
Staff Accountants	8	
Paraprofessional	6	
Administrative	 6	
Total – all personnel	32	

Following is a brief description of each employee classification:

Staff Accountant – Staff accountants work directly under the constant supervision of the auditor-in-charge and, are responsible for the various testing of documents, account analysis and any other duties as his/her supervisor believes appropriate. Minimum qualification for a staff accountant is graduation from an accredited university or college with a degree in accounting or equivalent.
Senior Accountant – A senior accountant must possess all the qualifications of the staff accountant, in addition to being able to draft the necessary reports and financial statements, and supervise other staff accountants when necessary.

Managers – A manager must possess the qualifications of the senior accountant, plus be able to work without extensive supervision from the auditor-in-charge. The manager should be able to draft audit reports from start to finish and to supervise the audit team, if necessary.

Partner/Director – The director has extensive governmental auditing experience and acts as the auditor-in-charge. Directors have a financial interest in the firm.

Professional Staff Resources (Continued)

Independence – Independence of the public accounting firm, with respect to the audit client, is the foundation from which the public gains its trust in the opinion issued by the public accounting firm at the end of the audit process. This independence must be in appearance as well as in fact. The public must perceive that the accounting firm is independent of the audit entity to ensure that nothing would compromise the opinion issued by the public accounting firm. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is independent of Bent Creek Community Development District, including its elected officials and related parties, at the date of this proposal, as defined by the following rules, regulations, and standards:
Au-C Section 220 – Statements on Auditing Standards issued by the American Institute of Certified Public Accountants;
ET Sections 101 and 102 – Code of Professional Conduct of the American Institute of Certified Public Accountants;
Chapter 21A-1, Florida Administrative Code; Section 473.315, Florida Statutes; and,
Government Auditing Standards, issued by the Comptroller General of the United States.
On an annual basis, all members of the firm are required to confirm, in writing, that they have no personal or financial relationships or holding that would impair their independence with regard to the firm’s clients.

Independence is a hallmark of our profession. We encourage our staff to use professional judgment in situations where our independence could be impaired or the perception of a conflict of interest might exist. In the governmental sector, public perception is as important as professional standards. Therefore, the utmost care must be exercised by independent auditors in the performance of their duties.
Ability to Furnish the Required Services

As previously noted in the Profile of the Proposer section of this document, our firm has been in existence for over 74 years. We have provided audit services to some clients for over 30 years continually. Our firm is insured against physical loss through commercial insurance and we also carry liability insurance. The majority of our audit documentation is stored electronically, both on our office network and on each employee laptop or computer assigned to each specific job. Our office computer network is backed up on tape, so in the event of a total equipment loss, we can restore all data as soon as replacement equipment is acquired. In addition, our field laptop computers carry the same data and can be used in the event of emergency with virtually no delay in completing the required services.

GOVERNMENTAL AUDITING EXPERIENCE

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has been practicing public accounting in Florida for 70 years. Our success over the years has been the result of a strong commitment to providing personalized quality service to our clients.
The current members of our firm have performed audits of over 1,100 community development districts, and over 2,100 audits of municipalities, counties and other governmental entities such as the City of Fort Pierce and St. Lucie County.

Our firm provides a variety of accounting, auditing, tax litigation support, and consulting services. Some of the professional accounting, auditing and management consulting services that are provided by our firm are listed below:

Performance of annual financial and compliance audits, including Single Audits of state and federal financial assistance programs, under the provisions of the Single Audit Act,
Subpart F of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), with minimal disruptions to your operations;
Performance of special compliance audits to ascertain compliance with the applicable local, state and federal laws and regulations;
Issuance of comfort letters and consent letters in conjunction with the issuance of tax-exempt debt obligations, including compiling financial data and interim period financial statement reviews;
Calculation of estimated and actual federal arbitrage rebates;
Assistance in compiling historical financial data for first-time and supplemental submissions for GFOA Certificate of Achievement for Excellence in Financial Reporting;
Preparation of indirect cost allocation systems in accordance with Federal and State regulatory requirements;
Providing human resource and employee benefit consulting;
Performance of automation feasibility studies and disaster recovery plans;
Performance feasibility studies concerning major fixed asset acquisitions and utility plant expansion plans (including electric, water, pollution control, and sanitation utilities); and
Assistance in litigation, including testimony in civil and criminal court.
Assist clients who utilize QuickBooks software with their software needs. Our Certified QuickBooks Advisor has undergone extensive training through QuickBooks and has
passed several exams to attain this Certification.
Continuing Professional Education

All members of the governmental audit staff of our firm, and audit team members assigned to this engagement, are in compliance with the Continuing Professional Education (CPE) requirements set forth in Government Auditing Standards issued by the Comptroller General of the United States. In addition, our firm is in compliance with the applicable provisions of the Florida Statutes that require CPA’s to have met certain CPE requirements prior to proposing on governmental audit engagements.

GOVERNMENTAL AUDITING EXPERIENCE (CONTINUED)

The audit team has extensive experience in performing governmental audits and is exposed to intensive and continuing concentration on these types of audits. Due to the total number of governmental audits our team performs, each member of our governmental staff must understand and be able to perform several types of governmental audits. It is our objective to provide each professional employee fifty hours or more of comprehensive continuing professional education each year. This is accomplished through attending seminars throughout Florida and is reinforced through in-house training.
Our firm has made a steadfast commitment to professional education. Our active attendance and participation in continuing professional education is a major part of our objective to obtain the most recent knowledge on issues which are of importance to our clients. We are growing on the reputation for work that our firm is providing today.
Quality Control Program

Quality control requires continuing commitment to professional excellence. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is formally dedicated to that commitment.

To ensure maintaining the standards of working excellence required by our firm, we joined the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA). To be a participating member firm of this practice section, a firm must obtain an independent Peer Review of its quality control policies and procedures to ascertain the firm’s compliance with existing auditing standards on the applicable engagements.
The scope of the Peer Review is comprehensive in that it specifically reviews the following quality control policies and procedures of the participating firm:
Professional, economic, and administrative independence;
Assignment of professional personnel to engagements;
Consultation on technical matters;
Supervision of engagement personnel;
Hiring and employment of personnel;
Professional development;
Advancement;
Acceptance and continuation of clients; and,
Inspection and review system.
We believe that our commitment to the program is rewarding not only to our firm, but primarily to our clients.
The external independent Peer Review of the elements of our quality control policies and procedures performed by an independent certified public accountant, approved by the PCPS of the AICPA, provides you with the assurance that we continue to conform to standards of the profession in the conduct of our accounting and auditing practice.

Our firm is also a member of Governmental Audit Quality Center (GAQC), a voluntary membership center for CPA firms that perform governmental audits. This center promotes the quality of governmental audits.
Our firm has completed successive Peer Reviews. These reviews included a representative sample of our firm’s local governmental auditing engagements. As a result of these reviews, our firm obtained an unqualified opinion on our quality control program and work procedures. On page 33 is a copy of our most recent Peer Review report. It should be noted that we received a pass rating.

Our firm has never had any disciplinary actions by state regulatory bodies or professional organizations.
As our firm performs approximately one hundred audits each year that are reviewed by federal, state or local entities, we are constantly dealing with questions from these entities about our audits. We are pleased to say that any questions that have been raised were minor issues and were easily resolved without re-issuing any reports.

Certificate of Achievement for Excellence in Financial Reporting (CAFR)
We are proud and honored to have been involved with the City of Fort Pierce and the Fort Pierce Utilities Authority when they received their first Certificates of Achievement for Excellence in Financial Reporting for the fiscal years ended September 30, 1988 and 1994, respectively. We were also instrumental in the City of Stuart receiving the award, in our first year of performing their audit, for the year ended September 30, 1999.
We also assisted St. Lucie County, Florida for the year ended September 30, 2003, in preparing their first Comprehensive Annual Financial Report, and St. Lucie County has received their Certificate of Achievement for Excellence in Financial Reporting every year since.

As continued commitment to insuring that we are providing the highest level of experience, we have had at least one employee of our firm serve on the GFOA – Special Review Committee since the mid-1980s. This committee is made up of selective Certified Public Accountants throughout the United States who have demonstrated their high level of knowledge and expertise in governmental accounting. Each committee member attends a special review meeting at the Annual GFOA Conference. At this meeting, the committee reports on the Certificate of Achievement Program’s most recent results, future goals, and common reporting deficiencies.
We feel that our previous experience in assisting the City of Fort Pierce, the Fort Pierce Utilities Authority and St. Lucie County obtain their first CAFRs, and the City of Stuart in continuing to receive a CAFR and our firm’s continued involvement with the GFOA, and the CAFR review committee make us a valued asset for any client in the field of governmental financial reporting.

References

Florida Green Finance Authority	Gateway Services Community Jeff Walker, Special District Services		Development District
(561) 630-4922	Stephen Bloom, Inframark LLC
(954) 753-5841
South Village Community Development District
Darrin Mossing, Governmental Management	Clearwater Cay Community Services LLC		Development District
(407) 841-5524	Cal Teague, Premier District Management
(239) 690-7100 ext 101

In addition to the above, we have the following additional governmental audit experience: Community Development Districts
Aberdeen Community Development	Beacon Lakes Community District		Development District

Alta Lakes Community Development	Beaumont Community Development District		District

Amelia Concourse Community	Bella Collina Community Development
Development District	District

Amelia Walk Communnity	Bonnet Creek Community
Development District	Development District

Aqua One Community Development	Buckeye Park Community District		Development District

Arborwood Community Development	Candler Hills East Community District		Development District

Arlington Ridge Community	Cedar Hammock Community
Development District	Development District

Bartram Springs Community	Central Lake Community
Development District	Development District

Baytree Community Development	Channing Park Community
District	Development District

Cheval West Community	Evergreen Community Development
Development District	District

Coconut Cay Community	Forest Brooke Community Development District		Development District

Colonial Country Club Community	Gateway Services Community
Development District	Development District

Connerton West Community	Gramercy Farms Community
Development District	Development District

Copperstone Community	Greenway Improvement District Development District

Creekside @ Twin Creeks Community	Greyhawk Landing Community Development District		Development District

Deer Run Community Development	Griffin Lakes Community Development District		District

Dowden West Community	Habitat Community Development
Development District	District

DP1 Community Development	Harbor Bay Community Development
District	District

Eagle Point Community Development	Harbourage at Braden River District		Community Development District

East Nassau Stewardship District	Harmony Community Development
District
Eastlake Oaks Community
Development District	Harmony West Community Development District
Easton Park Community Development
District	Harrison Ranch Community
Development District
Estancia @ Wiregrass Community
Development District	Hawkstone Community Development District

Heritage Harbor Community	Madeira Community Development
Development District	District

Heritage Isles Community	Marhsall Creek Community
Development District	Development District

Heritage Lake Park Community	Meadow Pointe IV Community
Development District	Development District

Heritage Landing Community	Meadow View at Twin Creek
Development District	Community Development District

Heritage Palms Community	Mediterra North Community
Development District	Development District

Heron Isles Community	Midtown Miami Community
Development District	Development District

Heron Isles Community Development	Mira Lago West Community District		Development District

Highland Meadows II Community	Montecito Community
Development District	Development District

Julington Creek Community	Narcoossee Community
Development District	Development District

Laguna Lakes Community	Naturewalk Community
Development District	Development District

Lake Bernadette Community	New Port Tampa Bay Community
Development District	Development District

Lakeside Plantation Community	Overoaks Community Development
Development District	District

Landings at Miami Community	Panther Trace II Community
Development District	Development District

Legends Bay Community	Paseo Community Development
Development District	District

Lexington Oaks Community	Pine Ridge Plantation Community
Development District	Development District

Live Oak No. 2 Community	Piney Z Community Development
Development District	District

Poinciana Community	Sampson Creek Community
Development District	Development District

Poinciana West Community	San Simeon Community
Development District	Development District

Port of the Islands Community	Six Mile Creek Community
Development District	Development District

Portofino Isles Community	South Village Community
Development District	Development District

Quarry Community Development	Southern Hills Plantation I
District	Community Development District

Renaissance Commons Community	Southern Hills Plantation III Development District		Community Development District

Reserve Community	South Fork Community
Development District	Development District

Reserve #2 Community	St. John's Forest Community
Development District	Development District

River Glen Community	Stoneybrook South Community
Development District	Development District

River Hall Community	Stoneybrook South at ChampionsGate
Development District	Community Development District

River Place on the St. Lucie	Stoneybrook West Community
Community Development District	Development District

Rivers Edge Community	Tern Bay Community
Development District	Development District

Riverwood Community	Terracina Community Development
Development District	District

Riverwood Estates Community	Tison's Landing Community
Development District	Development District

Rolling Hills Community	TPOST Community Development
Development District	District

Rolling Oaks Community Development District

Triple Creek Community	Vizcaya in Kendall
Development District	Development District

TSR Community Development	Waterset North Community
District	Development District

Turnbull Creek Community	Westside Community Development
Development District	District

Twin Creeks North Community	WildBlue Community Development
Development District	District

Urban Orlando Community	Willow Creek Community
Development District	Development District

Verano #2 Community	Willow Hammock Community
Development District	Development District

Viera East Community	Winston Trails Community
Development District	Development District

VillaMar Community	Zephyr Ridge Community
Development District	Development District

Other Governmental Organizations

City of Westlake

Florida Inland Navigation District Fort Pierce Farms Water Control
District

Indian River Regional Crime Laboratory, District 19, Florida
Viera Stewardship District

Office of the Medical Examiner, District 19
Rupert J. Smith Law Library of St. Lucie County
St. Lucie Education Foundation Seminole Improvement District Troup Indiantown Water
Control District

Current or Recent Single Audits

St. Lucie County, Florida Early Learning Coalition, Inc.
Gateway Services Community Development District Healthy Start Coalition
Members of our audit team have acquired extensive experience from performing or participating in over 1,800 audits of governments, independent special taxing districts, school boards, and other agencies that receive public money and utilize fund accounting.

Much of our firm’s auditing experience is with compliance auditing, which is required for publicly financed agencies. In this type of audit, we do a financial examination and also confirm compliance with various statutory and regulatory guidelines.
Following is a summary of our other experience, including Auditor General experience, as it pertains to other governmental and fund accounting audits.

Counties
(Includes elected constitutional officers, utilities and dependent taxing districts)

Indian River Martin Okeechobee Palm Beach
Municipalities

City of Port St. Lucie City of Vero Beach Town of Orchid

Special Districts

Bannon Lakes Community Development District Boggy Creek Community Development District Capron Trail Community Development District Celebration Pointe Community Development District Coquina Water Control District
Diamond Hill Community Development District Dovera Community Development District
Durbin Crossing Community Development District Golden Lakes Community Development District Lakewood Ranch Community Development District Martin Soil and Water Conservation District Meadow Pointe III Community Development District Myrtle Creek Community Development District
St. Lucie County – Fort Pierce Fire District The Crossings at Fleming Island
St. Lucie West Services District
Indian River County Mosquito Control District St. John’s Water Control District
Westchase and Westchase East Community Development Districts Pier Park Community Development District
Verandahs Community Development District Magnolia Park Community Development District
Schools and Colleges

Federal Student Aid Programs – Indian River Community College Indian River Community College
Okeechobee County District School Board St. Lucie County District School Board
Indian River School District – Internal Accounts State and County Agencies
Central Florida Foreign-Trade Zone, Inc. (a nonprofit organization affiliated with the St. Lucie County Board of County Commissioners)
Florida School for Boys at Okeechobee
Indian River Community College Crime Laboratory Indian River Correctional Institution

FEE SCHEDULE

We propose the fee for our audit services described below to be $3,250 for the year ending September 30, 2026, $3,350 for the year ending September 30, 2027, $3,450 for the year ending September 30, 2028, $3,550 for the year ending September 30, 2029, $3,650 for the year ending September 30, 2030, $3,750 for the year ending September 30, 2031, $3,875 for the year ending September 30, 2032, $4,000 for the year ending September 30, 2033, $4,125 for the year ending September 30, 2034, $4,250 for the year ending September 30, 2035 and
$4,375 for the year ending September 30, 2036. In addition, if a bond issuance occurs there will be an additional fee for each additional bond. The fee is contingent upon the financial records and accounting systems of Bent Creek Community Development District being “audit ready” and the financial activity for the District is not materially increased. If we discover that additional preparation work or subsidiary schedules are needed, we will consult with your authorized representative. We can assist with this additional work at our standard rates should you desire.
SCOPE OF WORK TO BE PERFORMED
If selected as the District's auditors, we will perform a financial and compliance audit in accordance with Section 11.45, Florida Statutes, in order to express an opinion on an annual basis on the financial statements of Bent Creek Community Development District as of September 30, 2026, 2027, 2028, 2029, 2030, 2031, 2032, 2033, 2034, 2035 and 2036. The
audits will be performed to the extent necessary to express an opinion on the fairness in all material respects with which the financial statements present the financial position, results of operations and changes in financial position in conformity with generally accepted accounting principles and to determine whether, for selected transactions, operations are properly conducted in accordance with legal and regulatory requirements. Reportable conditions that are also material weaknesses shall be identified as such in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters. Other (non-reportable) conditions discovered during the course of the audit will be reported in a separate letter to management, which will be referred to in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters.
Our audit will be performed in accordance with standards for financial and compliance audits contained in Government Auditing Standards, as well as in compliance with rules and regulations of audits of special districts as set forth by the State Auditor General in Chapter 10.550, Local Governmental Entity Audits, and other relevant federal, state and county orders, statutes, ordinances, charter, resolutions, bond covenants, Administrative Code and procedures, or rules and regulations which may pertain to the work required in the engagement.
The primary purpose of our audit will be to express an opinion on the financial statements discussed above. It should be noted that such audits are subject to the inherent risk that errors or irregularities may not be detected. However, if conditions are discovered which lead to the belief that material errors, defalcations or other irregularities may exist or if other circumstances are encountered that require extended services, we will promptly notify the appropriate individual.

David S. McGuire, CPA, CITP
Director – 31 years experience

Education
University of Central Florida, B.A. – Accounting
Barry University – Master of Professional Accountancy
Registrations
Certified Public Accountant – State of Florida, State Board of Accountancy
Certified Information Technology Professional (CITP) – American Institute of Certified Public Accountants
Certified Not-For-Profit Core Concepts 2018
Professional Affiliations/Community Service
Member of the American and Florida Institutes of Certified Public Accountants
Associate Member, Florida Government Finance Office Associates
Assistant Coach – St. Lucie County Youth Football Organization (1994 – 2005)
Assistant Coach – Greater Port St. Lucie Football League, Inc. (2006 – 2010)
Board Member – Greater Port St. Lucie Football League, Inc. (2011 – 2017)
Treasurer, AIDS Research and Treatment Center of the Treasure Coast, Inc. (2000 – 2003)
Board Member/Treasurer, North Treasure Coast Chapter, American Red Cross (2004 – 2010)
Member/Board Member of Port St. Lucie Kiwanis (1994 – 2001)
President (2014/15) of Sunrise Kiwanis of Fort Pierce (2004 – 2017)
St. Lucie District School Board Superintendent Search Committee (2013 – present)
Board Member – Phrozen Pharoes (2019-2021)
Professional Experience
Twenty-eight years public accounting experience with an emphasis on nonprofit and governmental organizations.
Audit Manager in-charge on a variety of audit and review engagements within several industries, including the following government and nonprofit organizations:
St. Lucie County, Florida
19th Circuit Office of Medical Examiner Troup Indiantown Water Control District
Exchange Club Center for the Prevention of Child Abuse, Inc. Healthy Kids of St. Lucie County
Mustard Seed Ministries of Ft. Pierce, Inc. Reaching Our Community Kids, Inc.
Reaching Our Community Kids - South
St. Lucie County Education Foundation, Inc. Treasure Coast Food Bank, Inc.
North Springs Improvement District
Four years of service in the United States Air Force in computer operations, with a top secret (SCI/SBI) security clearance.

David S. McGuire, CPA, CITP (Continued)
Director

Continuing Professional Education
Mr. McGuire has attended numerous continuing professional education courses and seminars taught by nationally recognized sponsors in the accounting auditing and single audit compliance areas. He has attended courses over the last two years in those areas as
follows:
Not-for-Profit Auditing Financial Results and Compliance Requirements Update: Government Accounting Reporting and Auditing
Annual Update for Accountants and Auditors

Matthew Gonano, CPA
Director – 14 years total experience

Education
University of North Florida, B.B.A. – Accounting
University of Alicante, Spain – International Business
Florida Atlantic University – Masters of Accounting
Professional Affiliations/Community Service
American Institute of Certified Public Accountants
Florida Institute of Certified Public Accountants
Professional Experience

Senior Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.
Performed audits of nonprofit and governmental organizations in accordance with Governmental Accounting Auditing Standards (GAAS)
Performed Single Audits of nonprofit organizations in accordance with OMB Circular A-133, Audits of State, Local Governments, and Non-Profit Organizations.

Continuing Professional Education
Mr. Gonano has participated in numerous continuing professional education courses.

Melissa Marlin, CPA
Director – 12 years

Education
Indian River State College, A.A. – Accounting
Florida Atlantic University, B.B.A. – Accounting
Registrations
Certified Public Accountant – State of Florida, State Board of Accountancy
Professional Affiliations/Community Service
Member of the American Institute of Certified Public Accountants
Member of the Florida Institute of Certified Public Accountants
Affiliate member of the Government Finance Officers Association
Professional Experience
Accountant with over 10 years of experience providing professional services to nonprofit and governmental entities.
Performed over 300 audits of nonprofit and governmental organizations in accordance with Governmental Accounting Auditing Standards (GAAS)
Performed Single Audits of nonprofit organizations in accordance with 2 CFR Part 200 Subpart F, Uniform Guidance, Audits of State, Local Governments, and Non-Profit Organizations.

Continuing Professional Education
Mrs. Marlin participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments in accounting and auditing such as:
Governmental Accounting Report and Audit Update
Analytical Procedures, FICPA
Annual Update for Accountants and Auditors
Single Audit Sampling and Other Considerations

Maritza Stonebraker, CPA
Director – 10 years

Education
Indian River State College, B.S. – Accounting
Registrations
Certified Public Accountant – State of Florida, State Board of Accountancy
Professional Affiliations/Community Service
Member of the American Institute of Certified Public Accountants
Member of the Florida Institute of Certified Public Accountants
Affiliate of the Government Finance Officers Association
Professional Experience
Maritza launched her professional auditing career at Berger, Toombs, Elam, Gaines, & Frank, accumulating over 9 years of expertise in the field
Performed over 300 audits of nonprofit and governmental organizations in accordance with Governmental Accounting Auditing Standards (GAAS)
Performed Single Audits of nonprofit organizations in accordance with 2 CFR Part 200 Subpart F, Uniform Guidance, Audits of State, Local Governments, and Non-Profit Organizations.

Continuing Professional Education
Mrs. Stonebraker participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments in accounting and auditing such as:
Governmental Accounting Report and Audit Update
Analytical Procedures, FICPA
Annual Update for Accountants and Auditors
Single Audit Sampling and Other Considerations

Jonathan Herman, CPA
Director – 12 years

Education
University of Central Florida, B.S. – Accounting
Florida Atlantic University, MACC
Registrations
Certified Public Accountant – State of Florida, State Board of Accountancy
Professional Affiliations/Community Service
Member of the American and Florida Institutes of Certified Public Accountants
Affiliate member Government Finance Officers Association
Professional Experience
Over 10 years experience in all phases of public accounting and auditing experience, with a concentration in financial and compliance audits. Mr. Herman has been involved in all phases of the audits listed on the preceding pages.

Continuing Professional Education
Has participated in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. He has attended courses in those areas over the last two years such as:
Governmental Accounting Report and Audit Update
Annual Update: Government Accounting Reporting and Auditing Annual Update for Accountants and Auditors

David F. Haughton, CPA
Accounting and Audit Manager – 34 years

Education
Stetson University, B.B.A. – Accounting
Registrations
Certified Public Accountant – State of Florida, State Board of Accountancy
Professional Affiliations/Community Service
Member of the American and Florida Institutes of Certified Public Accountants
Former Member of Florida Institute of Certified Public Accountants Committee on State and Local Government
Affiliate Member Government Finance Officers Association (GFOA) for over 10 years
Affiliate Member Florida Government Finance Officers Association (FGFOA) for over 10 years
Technical Review – 1997 FICPA Course on State and Local Governments in Florida
Board of Directors – Kiwanis of Ft. Pierce, Treasurer – 1994-1999; Vice President – 1999-2001

Professional Experience
Twenty-seven years public accounting experience with an emphasis on governmental and nonprofit organizations.
State Auditor General’s Office – West Palm Beach, Staff Auditor, June 1985 to September 1985
Accounting and Audit Manager of Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL, responsible for audit and accounting services including governmental and not-for-profit audits.
Over 20 years of public accounting and governmental experience, specializing in governmental and nonprofit organizations with concentration in special districts, including Community Development Districts which provide services including water and sewer utilities.
Governmental and non-profit entities served include the following:

Counties:
St. Lucie County

Municipalities: City of Fort Pierce City of Stuart

David F. Haughton, CPA (Continued)
Accounting and Audit Manager

Professional Experience (Continued) Special Districts:
Bluewaters Community Development District
Country Club of Mount Dora Community Development District Fiddler’s Creek Community Development District #1 and #2 Indigo Community Development District
North Springs Improvement District
Renaissance Commons Community Development District St. Lucie West Services District
Stoneybrook Community Development District Summerville Community Development District Terracina Community Development District Thousand Oaks Community Development District Tree Island Estates Community Development District Valencia Acres Community Development District

Non-Profits:
The Dunbar Center, Inc.
Hibiscus Children’s Foundation, Inc. Hope Rural School, Inc.
Maritime and Yachting Museum of Florida, Inc. Tykes and Teens, Inc.
United Way of Martin County, Inc.
Workforce Development Board of the Treasure Coast, Inc.
While with the Auditor General’s Office he was on the staff for the state audits of the Martin County School District and Okeechobee County School District.
During 1997 he performed a technical review of the Florida Institute of Certified Public Accountants state CPE course on Audits of State and Local Governments in Florida. His
comments were well received by the author and were utilized in future updates to the course.
Continuing Professional Education
During the past several years, he has participated in numerous professional development training programs sponsored by the AICPA and FICPA, including state conferences on special districts and governmental auditing in Florida. He averages in excess of 100 hours
bi-annually of advanced training which exceeds the 80 hours required in accordance with the continuing professional education requirements of the Florida State Board of accountancy and the AICPA Private Companies Practice Section. He has over 75 hours of governmental CPE credit within the past two years.

Paul Daly
Senior Accountant – 14 years

Education
Florida Atlantic University, B.S. – Accounting
Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Working to attain the requirements to take the Certified Public Accounting (CPA) exam.

Bryan Snyder
Manager – 11 years

Education
Florida Atlantic University, B.B.A. – Accounting
Professional Experience
Accountant beginning his professional auditing career with Berger, Toombs, Elam, Gaines, & Frank.
Mr. Snyder is gaining experience auditing governmental & nonprofit entities.
Continuing Professional Education
Mr. Snyder participates in numerous continuing education courses and plans on working to acquire his CPA certificate.
Mr. Snyder is currently studying to pass the CPA exam.

Tifanee Terrell, CPA
Senior Accountant – 5 years

Education
Florida Atlantic University, M.A.C.C. – Accounting
Professional Experience
Senior Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Ms. Terrell participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

Dylan Dixon
Senior Accountant – 4 years

Education
Indian River State College, B.S. – Accounting
Florida Gulf Coast University, M.S. – Accounting
Professional Experience
Senior Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Mr. Dixon participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.
Mr. Dixon is currently studying to pass the CPA exam.

Brennen Moore
Staff Accountant – 3 years

Education
Indian River State College, B.S. – Accounting
Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Mr. Moore participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

Katie Gifford
Staff Accountant – 2 years

Education
Indian River State College, B.S. – Accounting
Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Ms. Gifford participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

Rayna Zicari
Staff Accountant – 2 years

Education
Stetson University, B.B.A. – Accounting
Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Ms. Zicari participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

Deandre McFadden
Staff Accountant – 1 year

Education
Florida Atlantic University, B.S. – Accounting
Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Mr. McFadden participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

Report on the Firm's System of Quality Control

6930 Gall Boulevard
Suite 200
Zephyrhills, FL 33542

813.788.2155
IJGPerry.com

December 4, 2025
To the Partners of Berger, Toombs, Elam, Gaines & Frank, CPAs, PL
and the Peer Review Committee of the Florida Institute of Certified Public Accountants
We have reviewed the system of quality control for the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank, CPAs, PL, in effect for the year ended May 31, 2025. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards). A summary of the nature, objectives, scope, limitations of, and the procedures performed in a system review as described in the Standards may be found at www.aicpa.org/prsummary. The summary also includes an explanation of how engagements identified as not performed or reported on in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating.

Finn's Responsibility
The firm is responsible for designing and complying with a system of quality control to provide the firm with reasonable assurance of performing and reporting in conformity with the requirements of applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported on in conformity with the requirements of applicable professional standards, when appropriate, and for remediating weaknesses in its system of quality control, if any.
Peer Reviewer's Responsibility
Our responsibility is to express an opinion on the design of and compliance with the firm's system of quality control based on our review.

Required Selections and Considerations

Engagements selected for review included engagements performed under Government Auditing Standards, including a compliance audit under the Single Audit Act.

As a part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in determining the nature and extent of our procedures.
Opinion
In our opinion, the system of quality control for the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank, CPAs, PL, in effect for the year ended May 31, 2025 has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies), or fail. Berger, Toombs, Elam, Gaines & Frank, CPAs, PL has received a peer review rating of pass.
1-;n,-{Zy
DG Perry

DGPerry
CPAs + Advisors

Proposal to Provide Financial Auditing Services:
BENT CREEK
COMMUNITY DEVELOPMENT DISTRICT

Proposal Due: April 17, 2026 11:00AM

Submitted to:
Bent Creek
Community Development District c/o District Manager
5385 N Nob Hill Road Sunrise, Florida 33351

Submitted by:
Antonio J. Grau, Partner Grau & Associates
1001 Yamato Road, Suite 301 Boca Raton, Florida 33431 Tel	(561) 994-9299
Fax	(561) 994-5823
tgrau@graucpa.com www.graucpa.com

Table of Contents	Page
EXECUTIVE SUMMARY / TRANSMITTAL LETTER	1
FIRM QUALIFICATIONS	3
FIRM & STAFF EXPERIENCE	6
REFERENCES	11
SPECIFIC AUDIT APPROACH	13
COST OF SERVICES	17
SUPPLEMENTAL INFORMATION	19

April 17, 2026

Bent Creek Community Development District c/o District Manager
5385 N Nob Hill Road Sunrise, Florida 33351

Re:	Request for Proposal for Professional Auditing Services for the fiscal year ended September 30, 2026, with an option for ten (10) additional annual renewals.

Grau & Associates (Grau) welcomes the opportunity to respond to the Bent Creek Community Development District’s (the “District”) Request for Proposal (RFP), and we look forward to working with you on your audit. We are an energetic and robust team of knowledgeable professionals and are a recognized leader of providing services to Community Development Districts. As one of Florida’s few firms to primarily focus on government, we are especially equipped to provide you an effective and efficient audit.

Government audits are at the core of our practice: 95% of our work is performing audits for local governments and of that 98% are for special districts. With our significant experience, we are able to increase efficiency, to provide immediate and continued savings, and to minimize disturbances to your operations.

Why Grau & Associates:

Knowledgeable Audit Team
Grau is proud that the personnel we assign to your audit are some of the most seasoned auditors in the field. Our staff performs governmental engagements year-round. When not working on your audit, your team is refining their audit approach for next year’s audit. Our engagement partners have decades of experience and take a hands-on approach to our assignments, which all ensures a smoother process for you.

Servicing your Individual Needs
Our clients enjoy personalized service designed to satisfy their unique needs and requirements. Throughout the process of our audit, you will find that we welcome working with you to resolve any issues as swiftly and easily as possible. In addition, due to Grau’s very low turnover rate for our industry, you also won’t have to worry about retraining your auditors from year to year.

Developing Relationships
We strive to foster mutually beneficial relationships with our clients. We stay in touch year-round, updating, collaborating and assisting you in implementing new legislation, rules and standards that affect your organization. We are also available as a sounding board and assist with technical questions.

Maintaining an Impeccable Reputation
We have never been involved in any litigation, proceeding or received any disciplinary action. Additionally, we have never been charged with, or convicted of, a public entity crime of any sort. We are financially stable and have never been involved in any bankruptcy proceedings.

Complying With Standards
Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida, and any other applicable federal, state and local regulations. We will deliver our reports in accordance with your requirements.

This proposal is a firm and irrevocable offer for 90 days. We certify this proposal is made without previous understanding, agreement or connection either with any previous firms or corporations offering a proposal for the same items. We also certify our proposal is in all respects fair, without outside control, collusion, fraud, or otherwise illegal action, and was prepared in good faith. Only the person(s), company or parties interested in the project as principals are named in the proposal. Grau has no existing or potential conflicts and anticipates no conflicts during the engagement. Our Federal I.D. number is 20-2067322.

We would be happy to answer any questions or to provide any additional information. We are genuinely excited about the prospect of serving you and establishing a long-term relationship. Please do not hesitate to call or email either of our Partners, Antonio J. Grau, CPA (tgrau@graucpa.com) or Ben Steets, CPA (bsteets@graucpa.com) at 561.994.9299. We thank you for considering our firm’s qualifications and experience.

Very truly yours, Grau & Associates
Antonio J. Grau

Firm Qualifications

Grau’s Focus and Experience

Our Team

3

Services Provided

Partners

12
Professional Staff

2
Administrative Professionals

10/17
Employees are CPAS

Year founded

9
Professional Groups

Properly registered and licensed professional corporation by the state of FLORIDA

We are proud Members of the American Institute of Certified Public Accountants
&
the Florida Institute of Certified Public Accountants

⇒ External quality review program: consistently
receives a pass
⇒ Internal: ongoing monitoring to maintain
quality

See next page for report and certificate

AICPA | FICPA | GFOA | FASD | FGFOA

Firm & Staff Experience

GRAU AND ASSOCIATES COMMUNITY
DEVELOPMENT DISTRICT EXPERIENCE BY MANAGEMENT COMPANY

OTHER
19

PFM
12

WRATHELL
30

GMS
78

INFRAMARK
38

SDS
60

RIZZETTA
47

MERITUS
23

Profile Briefs:
Antonio J GRAU, CPA (Partner)
Years Performing Audits: 35+
CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 56 hours
Professional Memberships: AICPA, FICPA, FGFOA, GFOA

Ben Steets, CPA (Partner)
Years Performing Audits: 10+
CPE (last 2 years): Government Accounting, Auditing: 28 hours; Accounting, Auditing and Other: 88 hours
Professional Memberships: AICPA, FICPA, FGFOA, FASD

“Here at Grau & Associates, staying up to date with the current technological landscape is one of our top priorities. Not only does it provide a more positive experience for our clients, but it also allows us to perform a more effective and efficient audit. With the every changing technology available and utilized by our clients, we are constantly innovating our audit process.”
-	Tony Grau
“Quality audits and exceptional client service are at the heart of every decision we make. Our clients trust us to deliver a quality audit, adhering to high standards and assisting them with improvements for their organization.”
- Ben Steets

YOUR ENGAGEMENT TEAM

Grau’s client-specific engagement team is meticulously organized in order to meet the unique needs of each client. Constant communication within our solution team allows for continuity of staff and audit team. The Certified Information Technology Professional (CITP) Partner will bring a unique blend of IT expertise and understanding of accounting principles to the financial statement audit of the District.

Engagement Partner

CITP Partner

Your Successful Audit

Audit Manager

Audit Senior

The assigned personnel will work closely with the partner and the District to ensure that the financial statements and all other reports are prepared in accordance with professional standards and firm policy.
Responsibilities will include planning the audit; communicating with the client and the partners the progress of the audit; and
determining that financial statements and all reports issued by the firm are accurate, complete and are prepared in accordance with professional standards and firm policy.

The Engagement Partner will participate extensively during the various stages of the engagement and has direct responsibility for engagement policy, direction, supervision, quality control, security, confidentiality of information of the engagement and communication with client personnel. The engagement partner will also be involved directing the development of the overall audit approach and plan; performing an overriding review of work papers and ascertain client satisfaction.

Partner
Contact: tgrau@graucpa.com | (561) 939-6672
Experience
For over 30 years, Tony has been providing audit, accounting and consulting services to the firm’s governmental, non-profit, employee benefit, overhead and arbitrage clients. He provides guidance to clients regarding complex accounting issues, internal controls and operations.
As a member of the Government Finance Officers Association Special Review Committee, Tony participated in the review process for awarding the GFOA Certificate of Achievement in Financial Reporting. Tony was also the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami-Dade County. Tony received the AICPA advanced level certificate for governmental single audits.

Education
University of South Florida (1983) Bachelor of Arts
Business Administration

Clients Served (partial list)
(>300) Various Special Districts, including:

Bayside Improvement Community Development District Dunes Community Development District
Fishhawk Community Development District (I,II,IV) Grand Bay at Doral Community Development District Heritage Harbor North Community Development District

Boca Raton Airport Authority Greater Naples Fire Rescue District
Key Largo Wastewater Treatment District Lake Worth Drainage District
South Indian River Water Control

St. Lucie West Services District
Ave Maria Stewardship Community District Rivers Edge II Community Development District Bartram Park Community Development District
Bay Laurel Center Community Development District

Professional Associations/Memberships
American Institute of Certified Public Accountants Florida Government Finance Officers Association Florida Institute of Certified Public Accountants  Government Finance Officers Association Member City of Boca Raton Financial Advisory Board Member

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	24
Accounting, Auditing and Other	56
Total Hours	80 (includes of 4 hours of Ethics CPE)

Contact : bsteets@graucpa.com / (561) 939-6669
Experience
Grau & Associates	Partner	2023-Present	
Grau & Associates	Manager	2021-2023	
Grau & Associates	Senior Auditor	2018-2021	
Grau & Associates	Staff Auditor	2016-2018	
PCAOB Registered	Staff Auditor	2015-2016	
Firm			

Education
Florida Atlantic University (2015)

Clients Served (partial list)

(>300) Various Special Districts	San Carlos Park Fire and Rescue Service District Careersource Polk	Sanibel Fire and Rescue District
Central Broward Water Control District	South Broward Drainage District Dunes Community Development District	South Trail Fire and Rescue District Greater Naples Fire Rescue District	Town of Highland Beach
Key Marco Community Development District Town of Lauderdale-By-The-Sea
Lake Worth Drainage District	Verano Walk Community Development District Mae Volen Senior Center	West Villages Improvement District

Port of the Islands Community Improvement District

Winding Cypress Community Development District

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	28
Accounting, Auditing and Other	88
Total Hours	116 (includes 4 hours of Ethics CPE)
Professional Associations/Memberships American Institute of Certified Public Accountants Florida Institute of Certified Public Accountants

References

We have included three references of government engagements that require compliance with laws and regulations, follow fund accounting, and have financing requirements, which we believe are similar to the District.

 Dunes Community Development District	
Scope of Work	Financial audit Engagement Partner	Antonio J. Grau Dates	Annually since 1998
Client Contact	Darrin Mossing, Finance Director 475 W. Town Place, Suite 114
St. Augustine, Florida 32092
	904-940-5850	

 Two Creeks Community Development District	
Scope of Work	Financial audit Engagement Partner	Antonio J. Grau Dates	Annually since 2007
Client Contact	William Rizzetta, President 3434 Colwell Avenue, Suite 200
Tampa, Florida 33614
	813-933-5571	

 Journey’s End Community Development District	
Scope of Work	Financial audit Engagement Partner	Antonio J. Grau Dates	Annually since 2004
Client Contact	Todd Wodraska, Vice President
2501 A Burns Road
Palm Beach Gardens, Florida 33410
	561-630-4922	

Specific Audit Approach

AUDIT APPROACH
Grau’s Understanding of Work Product / Scope of Services:
We recognize the District is an important entity and we are confident our firm is eminently qualified to meet the challenges of this engagement and deliver quality audit services. You would be a valued client of our firm and we pledge to commit all firm resources to provide the level and quality of services (as described below) which not only meet the requirements set forth in the RFP but will exceed those expectations. Grau & Associates fully understands the scope of professional services and work products requested. Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida and any other applicable Federal, State of Local regulations. We will deliver our reports in accordance with your requirements.

Proposed segmentation of the engagement
Our approach to the audit engagement is a risk-based approach which integrates the best of traditional auditing techniques and a total systems concept to enable the team to conduct a more efficient and effective audit. The audit will be conducted in three phases, which are as follows:

PHASE I:
Preliminary Planning

PHASE II:
Execution of the Audit Plan

PHASE III:
Completion and Delivery

Phase I - Preliminary Planning
A thorough understanding of your organization, service objectives and operating environment is essential for the development of an audit plan and for an efficient, cost-effective audit. During this phase, we will meet with appropriate personnel to obtain and document our understanding of your operations and service objectives and, at the same time, give you the opportunity to express your expectations with respect to the services that we will provide. Our work effort will be coordinated so that there will be minimal disruption to your staff.

During this phase we will perform the following activities:
» Review the regulatory, statutory and compliance requirements. This will include a review of applicable federal and state statutes, resolutions, bond documents, contracts, and other agreements;
» Read minutes of meetings;
» Review major sources of information such as budgets, organization charts, procedures, manuals, financial systems, and management information systems;
» Obtain an understanding of fraud detection and prevention systems;
» Obtain and document an understanding of internal control, including knowledge about the design of relevant policies, procedures, and records, and whether they have been placed in operation;
» Assess risk and determine what controls we are to rely upon and what tests we are going to perform and perform test of controls;
» Develop audit programs to incorporate the consideration of financial statement assertions, specific audit objectives, and appropriate audit procedures to achieve the specified objectives;
» Discuss and resolve any accounting, auditing and reporting matters which have been identified.

Phase II – Execution of Audit Plan
The audit team will complete a major portion of transaction testing and audit requirements during this phase. The procedures performed during this period will enable us to identify any matter that may impact the completion of our work or require the attention of management. Tasks to be performed in Phase II include, but are not limited to the following:
» Apply analytical procedures to further assist in the determination of the nature, timing, and extent of auditing procedures used to obtain evidential matter for specific account balances or classes of transactions;
» Perform tests of account balances and transactions through sampling, vouching, confirmation and other analytical procedures; and
»  Perform tests of compliance.
Phase III - Completion and Delivery

In this phase of the audit, we will complete the tasks related to year-end balances and financial reporting. All reports will be reviewed with management before issuance, and the partners will be available to meet and discuss our report and address any questions. Tasks to be performed in Phase III include, but are not limited to the following:

» Perform final analytical procedures;
»  Review information and make inquiries for subsequent events; and
» Meeting with Management to discuss preparation of draft financial statements and any potential findings or recommendations.

You should expect more from your accounting firm than a signature in your annual financial report. Our concept of truly responsive professional service emphasizes taking an active interest in the issues of concern to our clients and serving as an effective resource in dealing with those issues. In following this approach, we not only audit financial information with hindsight but also consider the foresight you apply in managing operations.

Application of this approach in developing our management letter is particularly important given the increasing financial pressures and public scrutiny facing today’s public officials. We will prepare the management letter at the completion of our final procedures.

In preparing this management letter, we will initially review any draft comments or recommendations with management. In addition, we will take necessary steps to ensure that matters are communicated to those charged with governance.

In addition to communicating any recommendations, we will also communicate the following, if any:

» Significant audit adjustments;
» Significant deficiencies or material weaknesses;
» Disagreements with management; and
»  Difficulties encountered in performing the audit.

Is the recommendation cost effective?

Is the recommendation the simplest to effectuate in order to correct a problem?

Is the recommendation at the heart of the problem and not just correcting a symptomatic matter?

Is the corrective action taking into account why the deficiency occurred?

Our findings will contain a statement of condition describing the situation and the area that needs strengthening, what should be corrected and why. Our suggestions will withstand the basic tests of corrective action:

To assure full agreement with facts and circumstances, we will fully discuss each item with Management prior to the final exit conference. This policy means there will be no “surprises” in the management letter and fosters a professional, cooperative atmosphere.

Communications
We emphasize a continuous, year-round dialogue between the District and our management team. We regularly communicate through personal telephone calls and electronic mail throughout the audit and on a regular basis.

Our clients have the ability to transmit information to us on our secure client portal with the ability to assign different staff with separate log on and viewing capability. This further facilitates efficiency as all assigned users receive electronic mail notification as soon as new information has been posted into the portal.

Cost of Services

Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2026-2036 are as follows:

  Year Ended September 30,			Fee		
2026	$3,000	
2027	$3,100	
2028	$3,200	
2029	$3,300	
2030	$3,400	
2031	$3,500	
2032	$3,600	
2033	$3,700	
2034	$3,800	
2035	$3,900	
2036	$4,000	
TOTAL (2026-2036)	$38,500	

The above fees are based on the assumption that the District maintains its current level of operations. Should conditions change or Bonds are issued the fees would be adjusted accordingly upon approval from all parties concerned.

Supplemental Information

 	Governmental Audit	Single Audit	Utility Audit	
Current Client	
Year End	
Boca Raton Airport Authority					9/30	
Captain's Key Dependent District					9/30	
Central Broward Water Control District					9/30	
Collier Mosquito Control District					9/30	
Coquina Water Control District					9/30	
East Central Regional Wastewater Treatment Facility					9/30	
Florida Green Finance Authority					9/30	
Greater Boca Raton Beach and Park District					9/30	
Greater Naples Fire Control and Rescue District					9/30	
Green Corridor P.A.C.E. District					9/30	
Hobe-St. Lucie Conservancy District					9/30	
Indian River Farms Water Control District					9/30	
Indian River Mosquito Control District					9/30	
Indian Trail Improvement District					9/30	
Key Largo Wastewater Treatment District					9/30	
Lake Asbury Municipal Service Benefit District					9/30	
Lake Padgett Estates Independent District					9/30	
Lake Worth Drainage District					9/30	
Lealman Special Fire Control District					9/30	
Loxahatchee Groves Water Control District					9/30	
Old Plantation Water Control District					9/30	
Pal Mar Water Control District					9/30	
Pinellas Park Water Management District					9/30	
Pine Tree Water Control District (Broward)					9/30	
Pinetree Water Control District (Wellington)					9/30	
Port of The Islands Community Improvement District					9/30	
Ranger Drainage District					9/30	
Renaissance Improvement District					9/30	
San Carlos Park Fire Protection and Rescue Service District					9/30	
Sanibel Fire and Rescue District					9/30	
South Central Regional Wastewater Treatment and Disposal Board					9/30	
South Indian River Water Control District					9/30	
South Trail Fire Protection & Rescue District					9/30	
Spring Lake Improvement District					9/30	
St. Lucie West Services District					9/30	
Sunrise Lakes Phase IV Recreation District					9/30	
Sunshine Water Control District					9/30	
Sunny Hills Units 12-15 Dependent District					9/30	
West Villages Improvement District					9/30	
Various Community Development Districts (452)					9/30	
TOTAL	491	5	4	484		

CONSULTING / MANAGEMENT ADVISORY SERVICES
Grau & Associates also provide a broad range of other management consulting services. Our expertise has been consistently utilized by Governmental and Non-Profit entities throughout Florida. Examples of engagements performed are as follows:

Accounting systems
Development of budgets
Organizational structures
Financing alternatives
IT Auditing	Fixed asset records
Cost reimbursement
Indirect cost allocation
Grant administration and compliance	

ARBITRAGE

The federal government has imposed complex rules to restrict the use of tax-exempt financing. Their principal purpose is to eliminate any significant arbitrage incentives in a tax-exempt issue. We have determined the applicability of these requirements and performed the rebate calculations for more than 150 bond issues, including both fixed and variable rate bonds.

73

Current Arbitrage Calculations

We look forward to providing Bent Creek Community Development District with our resources and experience to accomplish not only those minimum requirements set forth in your Request for Proposal, but to exceed those expectations!

For even more information on Grau & Associates please visit us on www.graucpa.com.

To the Board of Supervisors
Bent Creek Community Development District Fort Pierce, Florida

We are pleased to present this report related to our audit of the basic financial statements of Bent Creek Community Development District for the year ended September 30, 2025. This report summarizes certain matters required by professional standards to be communicated to you in your oversight responsibility for the District’s financial reporting process.
The following required communications summarize our responsibilities regarding the financial statement audit as well as observations from our audit that are significant and relevant to your responsibility to oversee the financial and related compliance reporting process.

Our responsibility under auditing standards generally accepted in the United States of America and Government Auditing Standards issued by the Comptroller General of the United States have been described to you in our engagement letter dated April 23, 2025. Our audit of the basic financial statements does not relieve management or those charged with governance of their responsibilities, which are also described in that letter.
We have previously issued a separate communication dated January 28, 2026, regarding the planned scope and timing of our audit and identified significant risks.
Management has the ultimate responsibility for the appropriateness of accounting policies used by the District. During the year, no significant new accounting policies were adopted nor were there any changes in the existing accounting policies, other than the adoption of GASB Statements No. 101 and No. 102. The adoption of these statements did not have a material impact on the District.

We did not identify any significant accounting policies in controversial or emerging areas for which there is a lack of authoritative guidance or consensus.
We did not discuss with management any significant or unusual transactions, nor did we discuss any alternative treatments available under generally accepted accounting policies during the current audit period.

Any audit adjustments, other than those that are clearly trivial, provided by management or proposed to management have been reported to and agreed upon by management. If you would like a detailed listing of all audit adjustments for the current period, please contact us.
We are not aware of any uncorrected misstatements other than misstatements that are clearly trivial.

Board of Supervisors
Bent Creek Community Development District Page 2
Our responsibility for other information included in financial reports is to read the information and consider whether its content or the manner of its presentation is materially inconsistent with the financial information covered by our auditor’s report, whether it contains a material misstatement of fact or whether the other information is otherwise misleading. We read the District’s information for compliance with Florida Statutes 218.39(3)(c). We did not identify material inconsistencies with the audited financial statements.
We encountered no disagreements with management over the application of significant accounting principles, the basis for judgments made by Management on any significant matters, the scope of the audit or significant disclosures to be included in the financial statements.

We are not aware of any consultations management had with other accountants about accounting or auditing matters.
No significant issues arising from the audit were discussed or were the subject of correspondence with management.
We did not encounter any significant difficulties in dealing with management during the audit.

We did not encounter any difficult or contentious matters that required consultation outside the engagement team and that are, in our professional judgment, significant and relevant to your responsibility to oversee the financial reporting process.

Independence is a joint responsibility and is managed most effectively when management, audit committees (or their equivalents), and audit firms work together in considering compliance with American Institute of Certified Public Accountants (AICPA) independence rules. For us to fulfill our professional responsibility to maintain and monitor independence, management, the Board, and Berger, Toombs, Elam, Gaines, and Frank CPAs each play an important role.
AICPA rules require independence both of mind and in appearance when providing audit and other attestation services. We are to ensure that the AICPA General Requirements for performing non-attest services are adhered to and included in all letters of engagement. We are also required to maintain a system of quality management over compliance with independence rules and firm policies.

Management is responsible for not entering into arrangements for non-audit services resulting in our firm being involved in making management decisions on behalf of the District. To ensure this does not occur, the District is responsible for designating a qualified individual, serving in a management capacity, who possesses suitable skill, knowledge, and experience to oversee the service and the designated individual is responsible for assuming all management responsibilities for the subject matter and scope of the non-audit service. Management is also responsible for the adequacy and results of the services performed and the District accepts responsibility for the results and ultimate use of the services.

Board of Supervisors
Bent Creek Community Development District Page 3
We have separately communicated on internal control and compliance over financial reporting identified during our audit of the basic financial statements, as required by Government Auditing Standards. This communication is included as a separate report in the financial audit report.
Management has made certain written representations to us as part of the audit process. Please contact us if you would like a copy of those representations.

This letter is intended solely for the information and use of the Board and management and is not intended to be and should not be used by anyone other than the intended parties. Please contact Maritza Stonebraker should you have any questions concerning this letter. We greatly appreciate the opportunity to be of service to Bent Creek Community Development District.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida March 26, 2026

Bent Creek Community Development District
ANNUAL FINANCIAL REPORT

September 30, 2025

Bent Creek Community Development District ANNUAL FINANCIAL REPORT
September 30, 2025 TABLE OF CONTENTS
Page Number
REPORT OF INDEPENDENT AUDITORS	1-3
MANAGEMENT’S DISCUSSION AND ANALYSIS	4-8
BASIC FINANCIAL STATEMENTS:
Government-wide Financial Statements:
Statement of Net Position	9
Statement of Activities	10
Fund Financial Statements:
Balance Sheet – Governmental Funds	11
Reconciliation of Total Governmental Fund Balances
to Net Position of Governmental Activities	12
Statement of Revenues, Expenditures and Changes in Fund
Balances – Governmental Funds	13
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds
to the Statement of Activities	14
Statement of Revenues, Expenditures and Changes in Fund
Balances – Budget and Actual – General Fund	15
Notes to Financial Statements	16-28
INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH
GOVERNMENT AUDITING STANDARDS	29-30
MANAGEMENT LETTER	31-33
INDEPENDENT ACCOUNTANTS’ REPORT/COMPLIANCE WITH
SECTION 218.415, FLORIDA STATUTES	34

REPORT OF INDEPENDENT AUDITORS

To the Board of Supervisors
Bent Creek Community Development District Fort Pierce, Florida
Report on Audit of the Financial Statements

Opinion

We have audited the financial statements of the governmental activities and each major fund of Bent Creek Community Development District (the “District”), as of and for the year ended September 30, 2025, and the related notes to financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.

In our opinion, the accompanying financial statements 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 and the budgetary comparison for the General Fund for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinion

We conducted our 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 (Government Auditing Standards). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
Responsibilities of Management for the Financial Statements

Management is responsible for the preparation and fair presentation of 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.

- 1 -

To the Board of Supervisors
Bent Creek Community Development District

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

Auditor’s Responsibility for the Audit of the Financial Statements

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

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

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

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

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the Management’s Discussion and Analysis be presented to supplement the basic financial statements.

- 2 -

To the Board of Supervisors
Bent Creek Community Development District

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 GAAS, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information

Management is responsible for the other information included in the financial report. The other information comprises the information for compliance with Florida Statutes 218.39(3)(c) but does not include the basic financial statements and our auditor's report thereon. Our opinions on the basic 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 basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic 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 a report dated March 26, 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 and contracts and grant agreements and other matters.

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

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida March 26, 2026
- 3 -

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

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

The Government-wide financial statements are the statement of net position and the statement of activities. These statements use accounting methods similar to those used by private-sector companies. Emphasis is placed on the net position of governmental activities and the change in net position. Governmental activities are primarily supported by special assessments.
The statement of net position presents information on all assets and liabilities of the District, with the difference between assets and liabilities reported as net position. Net position is reported in three categories: 1) net investment in capital assets, 2) restricted, and 3) unrestricted. Assets, liabilities, and net position are reported for all Governmental activities.

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

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

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

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

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

The following are the highlights of financial activity for the fiscal year ended September 30, 2025.

The District’s total assets were exceeded by total liabilities by $(19,312) (net position). Net investment in capital assets was $(176,989), restricted net position was $62,853 and unrestricted net position was $94,824.

Revenues from governmental activities totaled $311,581 and expenses from governmental activities totaled $345,062.

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Financial Analysis of the District

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

Governmental Activities
2025	2024	

Current assets	
$	95,826	
$	116,140	
Restricted assets	226,467	183,762	
Capital assets		3,484,147 		3,635,632 	
Total Assets		3,806,440 		3,935,534 	

Current liabilities	
133,876	
131,126	
Non-current liabilities		3,691,876 		3,790,239 	
Total Liabilities		3,825,752 		3,921,365 	

Net Position			
Net investment in capital assets	(176,989)	(123,734)	
Restricted net position	62,853	49,442	
Unrestricted		94,824 		88,461 	
Total Net Position	 $	(19,312)	 $	14,169 	

The decrease in current assets and the increase in restricted assets is related to the collection of assessments receivable in the current year.

The decrease in capital assets is related to depreciation in the current year.

The decrease in non-current liabilities is related to the principal payments made on long-term debt in the current year.

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Financial Analysis of the District (Continued)

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

Governmental Activities
	2025		2024	
Program Revenues
Charges for services	
$	301,197		
$	297,632	
General Revenues	
Miscellaneous revenues	-	450	
Investment income		10,384 		10,705 	
Total Revenues		311,581 		308,787 	

Expenses				
General government	65,572	56,086	
Physical environment	151,485	151,485	
Interest and other charges		128,005 		113,376 	
Total Expenses		345,062 		320,947 	
Change in Net Position	(33,481)	(12,160)	
Net Position - Beginning of Year		14,169 		26,329 	
Net Position - End of Year	 $	(19,312)	 $	14,169 	

The increase in interest and other charges is related to the change in accrued interest in the prior year.

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)
Capital Assets Activity
The following schedule provides a summary of the District’s capital assets as of September 30, 2025 and 2024:
Governmental Activities
Description	2025	2024
Infrastructure		3,787,117		3,787,117	
Accumulated depreciation			(302,970)			(151,485)	
Total Capital Assets, Net		 $	3,484,147 		 $ 3,635,632 	

During the year, depreciation was $151,485.
General Fund Budgetary Highlights
The budgeted expenditures exceeded actual expenditures in the current year because legal and engineering fee expenditures were less than anticipated.
The budget was not amended in the current year.
Debt Management
Governmental Activities debt includes the following:
In July 2021, the District issued $4,050,000 Series 2021 Special Assessment Bonds. These bonds were issued to finance a portion of the cost of acquisition, construction, installation and equipping of a portion of the 2021 Project. As of September 30, 2025,
the balance outstanding was $3,700,000.
Economic Factors and Next Year’s Budget
Bent Creek Community Development District does not expect any economic factors to have a significant effect on the financial position or results of operations of the District in fiscal year 2026.
Request for Information

The financial report is designed to provide a general overview of Bent Creek Community Development District’s finances for all those with an interest. Questions concerning any of the information provided in this report or requests for additional information should be addressed to the Bent Creek Community Development District, Governmental Management Services-SF, LLC, 5385 North Nob Hill Road, Sunrise, Florida 33351.

September 30, 2025

Governmental Activities

ASSETS	
Current Assets	
Cash	
Prepaid expenses	
Total Current Assets	
Non-current Assets	
Restricted Assets	
Investments	
Capital Assets, being depreciated	
Infrastructure	
Accumulated depreciation	
Total Non-current Assets	
Total Assets	

$	86,296
	9,530 
	95,826 

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

226,467

3,787,117	
      (302,970)	
      3,710,614 	
      3,806,440 	

1,002	
95,000	
       37,874 	
       133,876 	

	3,691,876 
	3,825,752 

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

(176,989)	
62,853	
	94,824 	
 $	(19,312)	

For the Fiscal Year Ended September 30, 2025

Net (Expenses) Revenues and
Program	Changes in
	Revenues			Net Position	

Functions/Programs	
Governmental Activities	
General government	
Physical environment	
Interest and other charges	
Total Governmental Activities	

Expenses

$	(65,572)	
(151,485)	
	(128,005)	
 $	(345,062)	

Charges for Services

$	71,935	
-	
	229,262 	
 $	301,197 	

Governmental Activities

$	6,363	
(151,485)	
	101,257 	
(43,865)	

	10,384 

General Revenues	
Investment income	

Change in Net Position	(33,481)

Net Position - October 1, 2024	
Net Position - September 30, 2025	

	14,169 	
 $	(19,312)	

BALANCE SHEET - GOVERNMENTAL FUNDS
September 30, 2025

Total	
Governmental	
Funds	

Capital	
Projects	

Debt

$	86,296	
9,530	

$	-	
-	

$	-	
-	

$	86,296	
9,530	

General	Service

ASSETS	
Cash	
Prepaid expenses	
Restricted assets	
Investments	
Total Assets	

	
-		212,727		13,740	
$	95,826		$	212,727		$	13,740	

226,467	
$	322,293	

LIABILITIES AND FUND BALANCES	
LIABILITIES	
Accounts payable and accrued expenses	

$	1,002	$	-	$	-	$	1,002

FUND BALANCES	
Nonspendable	
Prepaid expenses	
Restricted	
Debt service	
Capital projects	
Unassigned	
Total Fund Balances	
Total Liabilities and Fund Balances	

9,530	-	-	9,530

-		212,727		-		212,727	
-		-		13,740		13,740	
85,294		-		-		85,294	
94,824		212,727		13,740		321,291	
$	95,826		$	212,727		$	13,740		$	322,293	

RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCES TO NET POSITION OF GOVERNMENTAL ACTIVITIES
September 30, 2025

Capital assets, infrastructure, $3,787,117, net of accumulated depreciation,	
$(302,970), used in governmental activities are not current financial	
resources, and therefore, are not reported at the fund level.	

Total Governmental Fund Balances

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

$	321,291

Long-term liabilities, bonds payable, $(3,700,000), net of bond premium, net	
$(86,876), are not due and payable in the current period, and therefore, are not
reported at the fund level.	

3,484,147

(3,786,876)

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

	(37,874)

Net Position of Governmental Activities	 $	(19,312)

Bent Creek Community Development District STATEMENT OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - GOVERNMENTAL FUNDS

	Total	
	Debt	Capital	Governmental	
General	Service	Projects	Funds	

For the Fiscal Year Ended September 30, 2025

Revenues	
Special assessments	
Investment income	
Total Revenues	

$	71,935		
$	229,262		
$	-		
$	301,197	
-		9,947		437		10,384	
71,935		239,209		437		311,581	

Expenditures	
Current	
General government	
Debt service	
Principal	
Interest	
Total Expenditures	

65,572	-	-	65,572

-		90,000		-		90,000	
-		131,991		-		131,991	
65,572		221,991		-		287,563	

Other Financing Sources/(Uses)	
Transfers in	
Transfers out	
Total Other Financing Sources/(Uses)	

-		-		4,430		4,430	
-		(4,430)		-		(4,430)	
-		(4,430)		4,430		-	

Revenues over/(under) expenditures	6,363	17,218	437	24,018

Net Change in Fund Balances	6,363		12,788		4,867		24,018	
Fund Balances - October 1, 2024	88,461		199,939		8,873		297,273	

Fund Balances - September 30, 2025	
$	94,824		
$	212,727		
$	13,740		
$	321,291	

See accompanying notes to 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:	

Capital outlays are recognized as expenditures at the fund level. However,	
the cost of these assets is allocated over their estimated useful lives. This is	
the amount of deprciation in the current year.	

Repayments of principal are expenditures at the fund level, but the repayments	
reduce long-term liabilities at the government-wide level.	

$	24,018

(151,485)

90,000

At the government-wide level, interest is accrued on outstanding bonds;		
whereas at the fund level, interest expenditures are reported when due.		
This is the change in accrued interest in the current period.	623	

At the fund level bond premium is recognized as an other financing source in the	
year the bond is issued, however, at the government-wide level bond premium	
increases liabilities and is amortized over the life of the bond. This is the current	
year amortization.	

3,363

Change in Net Position of Governmental Activities	$	(33,481)

See accompanying notes to financial statements.

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - GENERAL FUND
For the Fiscal Year Ended September 30, 2025

Variance with	
Final Budget	
Positive	
(Negative)	

Original	Final	
Budget	Budget	

Actual

Revenues	
Special assessments	

$	69,176	$

69,176	$

71,935	$

2,759

Expenditures	
Current	
General government	

69,176	69,176	65,572	3,604

	-  	-  	88,461  	88,461 	
 $	-   $	-   $	94,824   $	94,824 	

Net Change in Fund Balances	-	-	6,363	6,363 Fund Balances - October 1, 2024
Fund Balances - September 30, 2025

See accompanying notes to financial statements.

The financial statements of the District have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The District's more significant accounting policies are described below.
Reporting Entity
The District was established on August 17, 2020 pursuant to the Uniform Community Development District Act of 1980, Chapter 190, Florida Statutes, as amended (the "Act"), by City of Fort Pierce Ordinance No 20 - 016 as a Community Development District. The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of the infrastructure necessary for community development within its jurisdiction. The District is authorized to issue bonds for the purpose, among others, of financing, funding, planning, establishing, acquiring, constructing district roads, landscaping, and other basic infrastructure projects within or outside the boundaries of the Bent Creek Community Development District. The District is governed by a five-member Board of Supervisors. The District operates within the criteria established by Chapter 190, Florida Statutes.
As required by GAAP, these financial statements present the Bent Creek Community Development District (the primary government) as a stand-alone government. The reporting entity for the District includes all functions of government in which the District’s Board exercises oversight responsibility including, but not limited to, financial interdependency, selection of governing authority, designation of management, significant ability to influence operations and accountability for fiscal matters.
Based upon the application of the above-mentioned criteria as set forth by the Governmental Accounting Standards Board, the District has identified no component units.
Measurement Focus and Basis of Accounting

The basic financial statements of the District are composed of the following:
Government-wide financial statements
Fund financial statements
Notes to financial statements

Measurement Focus and Basis of Accounting (Continued)

Government-wide Financial Statements

The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Government-wide financial statements report all non-fiduciary information about the reporting government as a whole. These statements include all the governmental activities of the primary government. The effect of interfund activity has been removed from these statements.
Governmental activities are supported by special assessments. Program revenues are netted with program expenses in the statement of activities to present the net cost of each program.
Amounts paid to acquire capital assets are capitalized as assets, rather than reported as an expenditure. Proceeds of long-term debt are recorded as liabilities in the government-wide financial statements, rather than as an other financing source.

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

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

2. Measurement Focus and Basis of Accounting (Continued)

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

Nonspendable Fund Balance – This classification consists of amounts that cannot be spent because they are either not in spendable form or are legally or contractually required to be maintained intact.

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

Fund Balance Spending Hierarchy – For all governmental funds except special revenue funds, when restricted, committed, assigned, and unassigned fund balances are combined in a fund, qualified expenditures are paid first from restricted or committed fund balance, as appropriate, then assigned and finally unassigned fund balances.

Measurement Focus and Basis of Accounting (Continued)

b. Fund Financial Statements (Continued) Governmental Funds (Continued)
Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are considered to be available when they are collected within the current period or soon thereafter, to pay liabilities of the current period. For this purpose, the District considers revenues to be available if they are collected within 60 days of the end of the current fiscal period.
Expenditures generally are recorded when a liability is incurred, as under accrual accounting. Interest associated with the current fiscal period is considered to be an accrual item and so has been recognized as revenue of the current fiscal period.

Under the current financial resources measurement focus, only current assets and current liabilities are generally included on the balance sheet. The reported fund balance is considered to be a measure of “available spendable resources”.

Governmental fund operating statements present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. Accordingly, they are said to present a summary of sources and uses of “available spendable resources” during a period.
Because of their spending measurement focus, expenditure recognition for governmental fund types excludes amounts represented by non-current liabilities. Since they do not affect net current assets, such long-term amounts are not recognized as governmental fund type expenditures or fund liabilities.

Amounts expended to acquire capital assets are recorded as expenditures in the year that resources are expended, rather than as fund assets. The proceeds of long-term debt are recorded as an other financing source rather than as a fund liability.
Debt service expenditures are recorded only when payment is due.

Basis of Presentation

Governmental Major Funds

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

Basis of Presentation (Continued)

Governmental Major Funds (Continued)

Debt Service Fund – The Debt Service Fund accounts for debt service requirements to retire the special assessment revenue bonds which were used to finance the construction of District infrastructure improvements.
Capital Projects Fund – The Capital Projects Fund accounts for construction of infrastructure improvements within the boundaries of the District.

Non-current Governmental Assets/Liabilities
GASB Statement 34 requires that non-current governmental assets, such as capital assets, and non-current governmental liabilities, such as long term debt, in the governmental activities column in the government-wide Statement of Net Position.

Assets, Liabilities, and Net Position or Equity

Cash and Investments

Florida Statutes require state and local governmental units to deposit monies with financial institutions classified as "Qualified Public Depositories," a multiple financial institution pool whereby groups of securities pledged by the various financial institutions provide common collateral from their deposits of public funds. This pool is provided as additional insurance to the federal depository insurance and allows for additional assessments against the member institutions, providing full insurance for public deposits.
The District is authorized to invest in those financial instruments as established by Section 218.415, Florida Statutes. The authorized investments consist of:
Direct obligations of the United States Treasury;

The Local Government Surplus Funds Trust or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperative Act of 1969;
Interest-bearing time deposits or savings accounts in authorized qualified public depositories;
Securities and Exchange Commission, registered money market funds with the highest credit quality rating from a nationally recognized rating agency.

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

Cash and Investments (Continued)

Cash equivalents include time deposits and all highly liquid debt instruments with original maturities of three months or less and held in a qualified public depository as defined by Section 280.02, Florida Statutes.

Restricted Net Position

Certain net position of the District is classified as restricted on the statement of net position because their use is limited either by law through constitutional provisions or enabling legislation; or by restrictions imposed externally by creditors. In a fund with both restricted and unrestricted net position, qualified expenses are considered to be paid first from restricted net position and then from unrestricted net position.
Unamortized Bond Premium

Bond premium associated with the issuance of revenue bonds are amortized over the life of the bonds using the straight-line method. For financial reporting, unamortized bond premium is netted with the applicable long-term debt.
Budgets

Budgets are prepared and adopted after a public hearing for the governmental funds, pursuant to Chapter 190, Florida Statutes. The District utilizes the same basis of accounting for budgets as it does for revenues and expenditures in its various funds. The legal level of budgetary control is at the fund level. All budgeted appropriations lapse at year end. Formal budgets are adopted for the general and debt service funds. As a result, deficits in the budget columns of the accompanying financial statements may occur.
Use of Estimates

The preparation of the 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 financial statement date and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.

NOTE	B	–		RECONCILIATION	OF	GOVERNMENT-WIDE	AND	FUND	FINANCIAL STATEMENTS
Explanation of Differences Between the Governmental Fund Balance Sheet and the Government-wide Statement of Net Position
“Total fund balances” of the District’s governmental funds, $321,291, differs from “net position” of governmental activities, $(19,312), reported in the Statement of Net Position. This difference primarily results from the long-term economic focus of the Statement of Net Position versus the current financial resources focus the governmental fund balance sheet. The effect of the differences is illustrated below:

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

Infrastructure	$	3,787,117	
Accumulated depreciation		(302,970)	
Total	$	3,484,147	

Long-term debt transactions

Long-term liabilities applicable to the District’s governmental activities are not due and payable in the current period and accordingly are not reported as fund level liabilities. All liabilities (both current and long-term) are reported in the Statement of Net Position. Balances at September 30, 2025 were:

Bonds payable	$	(3,700,000)	
Bond premiums, net		(86,876)	
Bonds payable, net	$	(3,786,876)	
Accrued interest

Accrued liabilities in the Statement of Net Position differ from the amount reported at the governmental fund level, due to the accrued interest on bonds.
Accrued interest	$	(37,874)

NOTE	B	–		RECONCILIATION	OF	GOVERNMENT-WIDE	AND	FUND	FINANCIAL STATEMENTS (CONTINUED)
Explanation of Differences Between the Governmental Fund Operating Statements and the Statement of Activities
The “net change in fund balances” for government funds, $24,018, differs from the “change in net position” for governmental activities, $(33,481), reported in the Statement of Activities. The differences arise primarily from the long-term economic focus of the Statement of Activities versus the current financial resources focus of the governmental fund level. The effect of the differences is illustrated below:

Capital related items

When capital assets that are to be used in governmental activities are purchased or constructed, the resources expended for those assets are reported as expenditures at the governmental fund level. However, the cost of those assets are capitalized at the government wide level and allocated over their estimated useful lives and reported as depreciation. As a result, fund balances decrease by the amount of financial resources expended, whereas, net position changes by the amount of capital additions net of any depreciation charged for the year.
Depreciation	$	(151,485)

Long-term debt transactions

Repayments of bond principal are reported as an expenditure at the governmental fund level and, thus, have the effect of reducing fund balance because current financial resources have been used.
Debt principal payments	$	90,000 

Some expenses reported in the Statement of Activities do not require the use of current financial resources, therefore, are not reported as expenditures at the governmental fund level.

Amortization of bond premium	$	3,363 

Net change in accrued interest payable	$	623 

NOTE C – CASH AND INVESTMENTS
All deposits are held in qualified public depositories and are included on the accompanying balance sheet as cash and investments.
Custodial Credit Risk – Deposits

Custodial credit risk is the risk that in the event of a bank failure, the District's deposits may not be returned to it. The District does not have a formal deposit policy for custodial credit risk; however, they follow the provisions of Chapter 280, Florida Statutes regarding deposits and investments. As of September 30, 2025, the District's bank balance and carrying value were
$86,296. Exposure to custodial credit risk was as follows. The District maintains all deposits in a qualified public depository in accordance with the provisions of Chapter 280, Florida Statutes, which means that all deposits are fully insured by Federal Depositors Insurance or collateralized under Chapter 280, Florida Statutes.
Investments

As of September 30, 2025, the District had the following investments and maturities:

Investment	Maturities	Fair Value
First American Government Obligations	45 Days*	 $	226,467 

*Maturity is a weighted average maturity.

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

Based on the criteria in the preceding paragraph, the investment listed above is a Level 1 asset.

NOTE C – CASH AND INVESTMENTS (CONTINUED)
Interest Rate Risk
The District does not have a formal investment policy that limits investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates.
Credit Risk
The District's investments are limited by state statutory requirements and bond compliance. The District has no investment policy that would further limit its investment choices. As of September 30, 2025, the District’s investments in First American Government Obligations were rated AAAm by Standard & Poor’s.
Concentration of Credit Risk
The District places no limit on the amount it may invest in any one fund. The investments in First American Government Obligations represent 100% of District’s total investments.

The types of deposits and investments and their level of risk exposure as of September 30, 2025 were typical of these items during the fiscal year then ended. The District considers any decline in fair value for certain investments to be temporary.
NOTE D – CAPITAL ASSETS
Capital asset activity for the year ended September 30, 2025 was as follows:

Governmental Activities:
Capital assets, being depreciated

Balance	Balance
October 1,	September 30,
	2024	 	Additions	 	Disposals	 	2025	

Infrastructure

$ 3,787,117	$

-	$	-

$	3,787,117

Accumulated depreciation		(151,485) 	(151,485) 	-  	(302,970)

Total Capital Assets, Net

 $ 3,635,632 

 $	(151,485)

 $	- 

 $	3,484,147 

   

Depreciation of $151,485 was charged to physical environment.

NOTE D – LONG-TERM DEBT
Governmental Activities
The following is a summary of activity for long-term debt of the Governmental Activities for the year ended September 30, 2025:

Long-term debt at October 1, 2024	$	3,790,000	
Principal payments		(90,000)	
Long-term debt at September 30, 2025	$	3,700,000	
Plus: bond premium, net		86,876 	
Bonds Payable, Net at September 30, 2025	$	3,786,876 	
District debt is comprised of the following at September 30, 2025:		
Special Assessment Bonds		
$4,050,000 Series 2021 Special Assessment Bonds maturing through 2051, at various interest rates between 2.375% and 4.000%, payable June 15 and December 15. Current portion
is $95,000.	

$	3,700,000	

The annual requirements to amortize the principal and interest of bonded debt outstanding as of September 30, 2025 are as follows:

Year Ending
 September 30, 	
	Principal			
	Interest			
	Total		
2026	$	95,000		$	129,854		$	224,854	
2027	95,000		127,598		222,598	
2028	100,000		124,890		224,890	
2029	100,000		122,040		222,040	
2030	105,000		119,190		224,190	
2031-2035	565,000		547,755		1,112,755	
2036-2040	665,000		452,783		1,117,783	
2041-2045	790,000		333,168		1,123,168	
2046-2050	970,000		162,400		1,132,400	
2051	215,000		8,600		223,600	
Totals	 $ 3,700,000 		 $ 2,128,278 		 $ 5,828,278 	

NOTE D – LONG-TERM DEBT (CONTINUED)
Summary of Significant Bonds Resolution Terms and Covenants

Special Assessment Bonds, Series 2021
Significant Bond Provisions
The Series 2021 Bonds are subject to redemption at the option of the District prior to their maturity, in whole or in part, at any time after June 15, 2031, at a price equal to the par amount of the Series 2021 Bonds thereof, together with accrued interest to the date of redemption. The Series 2021 Bonds are subject to extraordinary mandatory redemption prior to maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Trust Indenture.
The Trust Indenture established certain amounts be maintained in a reserve account. In addition, the Trust Indenture has certain restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements.
Depository Funds
The bond resolution establishes certain funds and determines the order in which revenues are to be deposited into these funds. A description of the significant funds, including their purposes, is as follows:
Reserve Funds – The Series 2021 Reserve Account was funded from the proceeds of the Series 2021 Bonds in an amount equal to 50% of the maximum annual debt service required for Series 2021 Bonds at the date of issue until the Reserve Account Release Conditions have been satisfied as established in the Trust Indenture. Once the Release Conditions have been satisfied as established in the Trust Indenture the Reserve Account shall be reduced to an amount equal to 10% of the maximum annual debt service with respect to the then outstanding principal amount. Monies held in the reserve accounts will be used only for the purposes established in the Trust Indenture.

The following is a schedule of required reserve balances as of September 30, 2025:

Reserve	Reserve
		Balance	  Requirement  Special Assessment Bonds, Series 2021	$		112,000		$	112,000

NOTE E – INTERFUND ACTIVITY
Interfund transfers for the year ended September 30, 2025 consisted of the following:

 Transfers In	

Transfers Out Debt Service Fund

Capital Projects Fund	$	4,430

Transfers were made in accordance with the Trust Indenture.

NOTE F – RELATED PARTIES

All board members were affiliated with the Developer as of September 30, 2025.

NOTE G – RISK MANAGEMENT

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

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

To the Board of Supervisors
Bent Creek Community Development District Fort Pierce, 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 (Government Auditing Standards), the financial statements, as listed in the table of contents, of Bent Creek Community Development District, as of and for the year ended September 30, 2025, and the related notes to the financial statements, which collectively comprise the basic financial statements and have issued our report thereon dated March 26, 2026.

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

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.

- 29 -

To the Board of Supervisors
Bent Creek Community Development District

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

Purpose of this Report

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

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida March 26, 2026

- 30 -

MANAGEMENT LETTER

To the Board of Supervisors
Bent Creek Community Development District Fort Pierce, Florida

Report on the Financial Statements
We have audited the financial statements of Bent Creek Community Development District as of and for the year ended September 30, 2025, and have issued our report thereon dated March 26, 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 Florida Auditor General.
Other Reports and Schedule
We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards and our Independent Auditor’s Report on an examination conducted in accordance with AICPA Professionals Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated March 26, 2026, should be considered in conjunction with this management letter.
Prior Audit Findings
Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been made to address findings and recommendations made in the preceding financial audit report. There were no findings or recommendations in the preceding financial audit report.

- 31 -

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

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

As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)7, Rules of the Auditor General, Bent Creek Community Development District reported:
The total number of District employees compensated in the last pay period of the District’s fiscal year as: 0
The total number of independent contractors, to whom nonemployee compensation was paid in the last month of the District’s fiscal year as: 5
All compensation earned by or awarded to employees, whether paid or accrued, regardless of contingency as: $0
All compensation earned by or awarded to nonemployee independent contractors, whether paid or accrued, regardless of contingency: $13,807
Each construction project with a total cost of at least $65,000 approved by the District that is scheduled to begin on or after October 1, 2024, together with the total expenditures for such project as: None
A budget variance based on the budget adopted under Section 189.016(4), Florida Statutes, before the beginning of the fiscal year being reported if the District amends a final adopted budget under Section 189.016(6), Florida Statutes: The Board did not amend the budget.

- 32 -

To the Board of Supervisors
Bent Creek Community Development District
As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)9, Rules of the Auditor General, Bent Creek Community Development District reported:
The rate or rates of non-ad valorem special assessments imposed by the District as:
$223.78 for the General Fund and $724.64 for the Debt Service Fund.
The amount of special assessments collected by or on behalf of the District as: $301,197
The total amount of outstanding bonds issued by the District and the terms of such bonds are as follows: $3,700,000 Series 2021 Bonds due on June 2051
Additional Matters
Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements, or fraud, waste, or abuse, that has occurred or is likely to have occurred, that has an effect on the financial statements that is less than material, but which warrants the attention of those charged with governance. In connection with our audit, we did not note any such findings.
Purpose of this Letter

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

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida March 26, 2026

- 33 -

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

To the Board of Supervisors
Bent Creek Community Development District Fort Pierce, Florida

We have examined Bent Creek Community Development District's compliance with Section 218.415, Florida Statutes during the fiscal year ended September 30, 2025. Management is responsible for Bent Creek Community Development District’s compliance with those requirements. Our responsibility is to express an opinion on Bent Creek Community Development District’s compliance based on our examination.
Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about Bent Creek Community Development District’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on Bent Creek Community Development District's compliance with the specified requirements.

In our opinion, Bent Creek Community Development District complied, in all material respects, with the aforementioned requirements during the fiscal year ended September 30, 2025.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida March 26, 2026

- 34 -

BOARD OF SUPERVISORS MEETING DATES BENT CREEK COMMUNITY DEVELOPMENT DISTRICT
FISCAL YEAR 2026/2027
The Board of Supervisors of the Bent Creek Community Development District will hold their regular meetings for the Fiscal Year 2026/2027 at 2:30 p.m., at 2160 NW Reserve Park Trace, Port St. Lucie, Florida 34986-3223 on the first Thursday:

October 1, 2026
November 5, 2026 Regular & Landowners meeting December 3, 2026
January 7, 2027
February 4, 2027
March 4, 2027
April 1, 2027
May 6, 2027
June 3, 2027
July 1, 2027
August 5, 2027
September 2, 2027

The meetings are open to the public and will be conducted in accordance with the provision of Florida Law for Community Development Districts. The meetings may be continued to a date, time, and place to be specified on the record at the meeting. A copy of the agenda for these meetings may be obtained from Governmental Management Services, LLC, 5385 North Nob Hill Road, Sunrise, Florida 33351, (954) 721-8681, or on the District’s website at http://www.bentcreekcdd.com

There may be occasions when one or more Supervisors or staff will participate by telephone. Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Office at (904) 940-5850 at least three (3) business days prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Office.

A person who decides to appeal any decision made at the meeting with respect to any matter considered at the meeting is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based.
Andressa Hinz Philippi Manager

Memorandum To:	Bent Creek Board of Supervisors
From: District Management
Date: May, 2026
RE:	HB7013 – Special Districts Performance Measures and Standards

To enhance accountability and transparency, new regulations were established for all special districts by the Florida Legislature during its 2026 legislative session. Starting on October 1, 2026, or by the end of the ﬁrst full ﬁscal year after its creation (whichever comes later), each special district must establish goals and objectives for each program and activity, as well as develop performance measures and standards to assess the achievement of these goals and objectives. Additionally, by December 1 each year (initial report due on December 1, 2027), each special district is required to publish an annual report on its website, detailing the goals and objectives achieved, the performance measures and standards used, and any goals or objectives that were not achieved.
District Management has identiﬁed the following key categories to focus on for Fiscal Year 2027 and develop statutorily compliant goals for each:
Community Communication and Engagement
Infrastructure and Facilities Maintenance
Financial Transparency and Accountability
Additionally, special districts must provide an annual reporting form to share with the public that reﬂects whether the goals & objectives were met for the year. District Management has streamlined these requirements into a single document that meets both the statutory requirements for goal/objective setting and annual reporting.
The proposed goals/objectives and the annual reporting form are attached as exhibit A to this memo. District Management recommends that the Board of Supervisors adopt these goals and objectives to maintain compliance with HB7013 and further enhance their commitment to the accountability and transparency of the District.

Exhibit A:
Goals, Objectives and Annual Reporting Form

Bent Creek Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2026 – September 30, 2027

 Community Communication and Engagement
Goal 1.1: Public Meetings Compliance
Objective: Hold at least three regular Board of Supervisor meetings per year to conduct CDD related business and discuss community needs.
Measurement: Number of public board meetings held annually as evidenced by meeting minutes and legal advertisements.
Standard: A minimum of three board meetings were held during the Fiscal Year.
Achieved: Yes ☐ No ☐

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of meetings in accordance with Florida Statutes, using at least two communication methods.
Measurement: Timeliness and method of meeting notices as evidenced by posting to CDD website, publishing in local newspaper and via electronic communication.
Standard: 100% of meetings were advertised per Florida statute on at least two
mediums (i.e., newspaper, CDD website, electronic communications).
Achieved: Yes ☐ No ☐

Goal 1.3: Access to Records Compliance
Objective: Ensure that meeting minutes and other public records are readily available and easily accessible to the public by completing monthly CDD website checks.
Measurement: Monthly website reviews will be completed to ensure meeting minutes and other public records are up to date as evidenced by District Management’s records.
Standard: 100% of monthly website checks were completed by District Management.
Achieved: Yes ☐ No ☐

 Infrastructure and Facilities Maintenance
Goal 2.1: Field Management and/or District Management Site Inspections
Objective: Field manager and/or district manager will conduct inspections per District Management services agreement to ensure safety and proper functioning of the District’s infrastructure.
Measurement: Field manager and/or district manager visits were successfully completed per management agreement as evidenced by ﬁeld manager and/or district manager’s reports, notes or other record keeping method.
Standard: 100% of site visits were successfully completed as described within district management services agreement
Achieved: Yes ☐ No ☐

Goal 2.2: District Infrastructure and Facilities Inspections
Objective: District Engineer will conduct an annual inspection of the District’s infrastructure and related systems.
Measurement: A minimum of one inspection completed per year as evidenced by district engineer’s report related to district’s infrastructure and related systems.
Standard: Minimum of one inspection was completed in the Fiscal Year by the district’s engineer.
Achieved: Yes ☐ No ☐
 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and ﬁnal
budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and ﬁnal budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☐ No ☐
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current ﬁscal year budget with any amendments, and most recent ﬁnancials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and ﬁnancials are accessible
to the public as evidenced by corresponding documents on the CDD’s website.

Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended ﬁscal year budget, and most recent agenda package with updated ﬁnancials.
Achieved: Yes ☐ No ☐
Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent ﬁnancial audit per statutory requirements and publish the results to the CDD website for public inspection, and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing ﬁrm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☐ No ☐

Chair/Vice Chair:		Date:	 Print Name:	 
Bent Creek Community Development District

District Manager:		Date:	 Print Name:	 
Bent Creek Community Development District

Public Search Results
In the search results grid, organization names are linked to coordinator contact information. The [?l links display the relevant contact information. The coordinator is the person who is responsible for adding/removing individuals from the filer list.
When a form is logged, the status will contain the date received and the message "Form Available Soon". When the Form becomes available online, the Filing Requirement Fulfilled status will have a link to "View Form" for electronic forms and (not available online) for any paper forms.
Section 112.31445, Florida Statutes. requires that all forms filed in the Electronic Financial Disclosure Management System (EFDMS) be posted online. Before being posted online, any information required by law to be maintained as confidential must be redacted. This process is not automated and may take up to five business days.

Export to Excel O I

Suborganization  v I Board of Supervisors	V

PID	FORM
YEAR	NAME
A	ORGANIZATION($)	FILING REQUIREMENT	FILING REQUIREMENT FULFILLED	FILINGS	

304672	
2025	
Bojana Brown	. Bent Creek Community Development District - Board of Supervisors  [71
. Everlands Community Development District - Board of Supervisors  [71
. Everlands II Community Development District - Board of Supervisors [71
. Mayfair Community Development District (Brevard Co.) - Board of Supervisors [71
. Veranda Landing Community Development District - Board of Supervisors [7]	
Form 1 with COE [7]	8	
Form 1- 3/19/2026	
View
Filing�	

304673	
2025	
Haley Mae Mall Nora	. Bent Creek Community Development District - Board of Supervisors  [71
. Everlands Community Development District - Board of Supervisors [71
. Everlands II Community Development District - Board of Supervisors  [71
. Mayfair Community Development District (Brevard Co.) - Board of Supervisors [71
. Veranda Landing Community Development District - Board of Supervisors  [7]	
Form 1 with COE [7]	0	
Form 1 Not Filed	
Yim.
Filing�	

209185	
2025	
GREGOR YJ PETTIB ON	. Bent Creek Community Development District - Board of Supervisors  [71
. Emerald Lakes Community Development District - Board of Supervisors [71
. Everlands Community Development District - Board of Supervisors [71
. Everlands II Community Development District - Board of Supervisors  [71
Mayfair Community Development District (Brevard Co.) - Board of Supervisors [71
. Port st. Lucie - Planning And Zoning Board [7)
. Seagrove Community Development District - Board of Supervisors [71	
Form 1 with COE [7]	0	
Form 1 Not Filed	
View Filing§	

276654	
2025	
Jared Shaver	. Bent Creek Community Development District - Board of Supervisors  [71
. Emerald Lakes Community Development District - Board of Supervisors  [71
. Everlands Community Development District - Board of Supervisors  [71
. Everlands II Community Development District - Board of Supervisors [71
. Mayfair Community Development District (Brevard Co.) - Board of Supervisors [71

Seagrove Community Development District - Board of Supervisors [71
. Veranda Landing Community Development District - Board of Supervisors  [7]	
Form 1 with COE [7]	0	
Form 1 Not Filed	
Yim.
Filing�	
1-4of4	Rows per page: 2s�			«	0	»	

Memorandum To:	Bent Creek Board of Supervisors
From: District Management
Date: October 1, 2026
RE:	HB7013 – Special Districts Performance Measures and Standards

To enhance accountability and transparency, new regulations were established for all special districts by the Florida Legislature during its 2025 legislative session. Starting on October 1, 2025, or by the end of the ﬁrst full ﬁscal year after its creation (whichever comes later), each special district must establish goals and objectives for each program and activity, as well as develop performance measures and standards to assess the achievement of these goals and objectives. Additionally, by December 1 each year (initial report due on December 1, 2026), each special district is required to publish an annual report on its website, detailing the goals and objectives achieved, the performance measures and standards used, and any goals or objectives that were not achieved.
District Management has identiﬁed the following key categories to focus on for Fiscal Year 2026 and develop statutorily compliant goals for each:
Community Communication and Engagement
Infrastructure and Facilities Maintenance
Financial Transparency and Accountability
Additionally, special districts must provide an annual reporting form to share with the public that reﬂects whether the goals & objectives were met for the year. District Management has streamlined these requirements into a single document that meets both the statutory requirements for goal/objective setting and annual reporting.
The proposed goals/objectives and the annual reporting form are attached as Exhibit A to this memo. District Management recommends that the Board of Supervisors adopt these goals and objectives to maintain compliance with HB7013 and further enhance their commitment to the accountability and transparency of the District.

Exhibit A:
Goals, Objectives and Annual Reporting Form

Bent Creek Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2025 – September 30, 2026

 Community Communication and Engagement
Goal 1.1: Public Meetings Compliance
Objective: Hold at least three regular Board of Supervisor meetings per year to conduct CDD related business and discuss community needs.
Measurement: Number of public board meetings held annually as evidenced by meeting minutes and legal advertisements.
Standard: A minimum of three board meetings were held during the Fiscal Year.
Achieved: Yes ☑ No ☐

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of meetings in accordance with Florida Statutes, using at least two communication methods.
Measurement: Timeliness and method of meeting notices as evidenced by posting to CDD website, publishing in local newspaper and via electronic communication. Standard: 100% of meetings were advertised per Florida statute on at least two mediums (i.e., newspaper, CDD website, electronic communications).
Achieved: Yes ☑ No ☐

Goal 1.3: Access to Records Compliance
Objective: Ensure that meeting minutes and other public records are readily available and easily accessible to the public by completing monthly CDD website checks.
Measurement: Monthly website reviews will be completed to ensure meeting minutes and other public records are up to date as evidenced by District Management’s records.
Standard: 100% of monthly website checks were completed by District Management.
Achieved: Yes ☑ No ☐

 Infrastructure and Facilities Maintenance
Goal 2.1: Field Management and/or District Management Site Inspections Objective: Field manager and/or district manager will conduct inspections per
District Management services agreement to ensure safety and proper functioning of the District’s infrastructure.
Measurement: Field manager and/or district manager visits were successfully completed per management agreement as evidenced by ﬁeld manager and/or district manager’s reports, notes or other record keeping method.
Standard: 100% of site visits were successfully completed as described within district management services agreement
Achieved: Yes ☑ No ☐

Goal 2.2: District Infrastructure and Facilities Inspections
Objective: District Engineer will conduct an annual inspection of the District’s infrastructure and related systems.
Measurement: A minimum of one inspection completed per year as evidenced by district engineer’s report related to district’s infrastructure and related systems.
Standard: Minimum of one inspection was completed in the Fiscal Year by the district’s engineer.
Achieved: Yes ☑ No ☐
 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and ﬁnal
budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and ﬁnal budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☑ No ☐
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current ﬁscal year budget with any amendments, and most recent ﬁnancials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and ﬁnancials are accessible
to the public as evidenced by corresponding documents on the CDD’s website. Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended ﬁscal year budget, and most recent agenda package with updated ﬁnancials.
Achieved: Yes ☑ No ☐

Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent ﬁnancial audit per statutory requirements and publish the results to the CDD website for public inspection, and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing ﬁrm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☑ No ☐

Chair/Vice Chair:		Date:	 Print Name:	 
Bent Creek Community Development District

District Manager:		Date:	 Print Name:	 
Bent Creek Community Development District

Per Florida Statute 190.006(3)(a)2.d., the number of registered voters in the Community Development District(s), based on the previous mapping forwarded by your organization, is provided below as of April
15, 2026. If any of your mapping information has changed, please forward the applicable documentation to our o􀀁ice as soon as possible.

CDD NAME	REGISTERED VOTERS	
Bent Creek	480	
Cooper Creek	1,056	
Creekside	420	
Portofino Isles	1,300	
Portofino Landings	213	
Portofino Shores	788	
Reserve	1,275	
Veranda Landing	184	
River Place	736	
Tesoro	446	
Verano 1	1,454	
Verano 2	2,445	
Verano 3	1,376	
Verano 4	218	
Verano 5	0	
Verano Center	12	
Waterstone	836	

Candidate Oath Nonpartisan Office
(Do not use this form if a Judicial or School Board Candidate) Check box only if you are seeking to qualify as a write-in candidate:
Write-in Candidate	

OFFICE USE ONLY	

Name to appear on ballot: 		
Check box if there are two last names without hyphen. (Name cannot be changed after qualifying.)	
Check box if name includes nickname. (To use nickname, you must complete the Affidavit of Nickname on page 2 of this form.)	
I swear or affirm that I am a candidate for the nonpartisan office of 				,	
					(Office)	
	 ,		 ,		 ;	I am a qualified elector of 		County, Florida;	
(District #)	(Circuit #)	(Group or Seat #)					
I am a qualified elector under the Constitution and the Laws of Florida to hold the office to which I desire to be nominated or elected; I have qualified for no other public office in the state, the term of which office or any part thereof runs concurrent with the office I seek; and I have resigned from any office from which I am required to resign pursuant to Section 99.012, Florida Statutes; and I will support the Constitution of the United States and the Constitution of the State of Florida.	
I swear or affirm, in addition to being a citizen of the United States, that: (Check applicable box.)
I am not a citizen of another country.	I am a citizen of another country, specifically 	.	
Statement of Legal Name Change: I have not legally changed my name through a petition pursuant to s. 68.07, F.S., during the 365-day period preceding the beginning of qualifying. (This does not apply to any change of name in proceedings for dissolution of marriage or adoption of children or based on a change of name conducted with a marriage certificate.)	
Statement of Outstanding Fines, Fees, or Penalties: (Check applicable box. If you do owe more than $250, you must also specify the amount owed and each entity that levied the same on page 2 of this form.)
I do not   / I do   owe outstanding fines, fees, or penalties that cumulatively exceed $250, for any violations of s. 8, Art. II of the State Constitution, the Code of Ethics for Public Officers and Employees under part III of chapter 112, any local ethics ordinance governing standards of conduct and disclosure requirements, or chapter 106. (s. 99.021(1)(d), F.S.)	
(	)	
Signature of Candidate			Telephone Number	Email Address		
Address of Legal Residence				City		State	ZIP Code	
STATE OF FLORIDA
COUNTY OF 				
Signature of Officer Administering Oath	
Sworn to (or affirmed) and subscribed before me by means of	Affix Seal Below or, if judge, provide name, title, and court (s. 92.50, F.S.)	
online notarization	OR	physical presence		
this 	 day of 	, 20	.		
Type of Identification Produced: 	
DS-DE 302NP-E Corr. (Eff. 04/2026)	
Emergency Rule 1SER26-2, F.A.C.	

Phonetic Spelling of Name
(Not required for qualifying)	
Print the name phonetically on the line below as you wish your name to be pronounced on the audio ballot that may be used by persons with disabilities (see attached Guide for Phonetic Spelling).	
Detailed Statement of Outstanding Fines, Fees, or Penalties
(Continued)	
	Amount	Entity		

				

				
				
Affidavit of Nickname
(Only required if using nickname for the ballot)	

My legal name is 	. I am over the age of eighteen (18) and the contents of this affidavit are true and correct.
My nickname is 	. I am generally known by this nickname or have used it as part of my legal name. I have not created the nickname to mislead voters. My nickname does not imply I am some other person, constitute a political slogan or otherwise associate me with a cause or issue, or that is obscene or profane.

Signature of Candidate: 	

STATE OF FLORIDA
COUNTY OF 			
Signature of Officer Administering Oath
Sworn to (or affirmed) and subscribed before me by means of	Affix Seal Below or, if judge, provide name, title, and court (s. 92.50, F.S.)
online notarization	OR	physical presence
this 	 day of 	, 20	. Type of Identification Produced: 			

DS-DE 302NP-E Corr. (Eff. 04/2026)	Emergency Rule 1SER26-2, F.A.C.	

Guide for Printing Phonetic Spelling of Candidate’s Name for Audio Ballot
(Do not submit this page to the filing officer)

Use the tables below for Phonetic Spelling of Candidate’s Name on page 2 of Form.
Use upper case for “stressed” syllables. Use lowercase for “unstressed” syllables.
Use dashes (-) to separate syllables.
Add any notes such as rhyming examples, silent letters, etc.

Vowels	
Stressed Vowel Sounds	Unstressed Vowel Sounds	
EE	(FEET) feet	uh	(SO-fuh) sofa (FING-guhr) finger	
I	(FIT) fit			
E	(BED) bed			
A	(KAT) cat (KAD) cad			
AH	(FAH-thur) father (PAHR) par			
AH	(HAHT) hot (TAH-dee) toddy			
UH	(FUHJ) fudge (FLUHD) flood			
UH	(CHUHRCH) church			
AW	(FAWN) fawn	Certain Vowel Sounds with R	
U	(FUL) full	AHR	(PAHR) par	
OO	(FOOD) food	ER	(PER) pair	
OU	(FOUND) found	IR	(PIR) peer	
O	(FO) foe	OR	(POR) pour	
EI	(FEIT) fight	OOR	(POOR) poor	
AI	(FAIT) fate	UHR	(PUHR) purr	
OI	(FOIL) foil			
YOO	(FYOOR-ee-uhs) furious			
	
Consonants	
B	(BED) bed	R	(RED) red	
D	(DET) debt	S	(SET) set	
F	(FED) fed	T	(TEN) ten	
G	(GET) get	V	(VET) vet	
H	(HED) head	Y	(YET) yet	
HW	(WHICH) which	W	(WICH) witch	
J	(JUHG) jug	CH	(CHUHRCH) church	
K	(KAD) cad	SH	(SHEEP) sheep	
L	(LAIM) lame	TS	(ITS) its	
M	(MAT) mat	TH	(THEI) thigh	
N	(NET) net	TH	(THEI) thy	
NG	(SING-uhr) singer	ZH	(A-zhuhr) azure (VI-zhuhn) vision	
P	(PET) pet	Z	(GOODZ) goods	
	
Examples of Phonetically Spelled Names	
Name on Ballot	Pronounced As	
Mishaud	mee-SHO (‘d’ is silent)	
Jahn	HAHN (rhyme: fawn)	
Beauprez	boo-PRAI (rhyme: hooray)	
Maniscalco	man-uh-SKAL-ko	
Tangipahoa	TAN-ji-pah-HO-uh	
Monte	Mahn-TAI	
Tanya	TAWN-yuh (not TAN)	
Pittsfield	PITS-feeld	
Hubbardston	HUH-buhz-tuhn	

Bent Creek	
COMMUNITY DEVELOPMENT DISTRICT	

Fiscal Year 2026	
Check Register	

2/28/26 - 3/31/26

Date

check #'s

Amount

2/1 - 2/28	190 - 192	$6,585.95	

3/1 - 3/31	193 - 196	5,017.04	

TOTAL	$11,602.99	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/22/26	PAGE	1
*** CHECK DATES 02/01/2026 - 03/31/2026 ***	BENT CREEK - GENERAL FUND
BANK A BENT CREEK CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
2/05/26 00009	2/05/26 02052026 202602 300-20700-10000	*	3,060.03
TRANS OF TAX RECEIPTS
BENT CREEK CDD	3,060.03 000190
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/05/26 00003 12/31/25 196767	202512 310-51300-31500	*	500.00
DEC 25 - GENERAL COUNSEL
BILLING COCHRAN, P.A.	500.00 000191
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/05/26 00001	2/01/26 74	202602 310-51300-34000	*	2,574.67
FEB 26 - MGMT FEES
2/01/26 74	202602 310-51300-35100	*	58.83
FEB 26 - COMPUTER TIME
2/01/26 74	202602 310-51300-31300	*	245.25
FEB 26 - DISSEMINATION
2/01/26 74	202602 310-51300-49500	*	147.17
FEB 26 - WEBSITE ADMIN
GMS-SF LLC	3,025.92 000192
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/10/26 00009	3/09/26 03092026 202603 300-20700-10000	*	695.94

BENT CREEK	CDD	695.94	000193	
- - - - - - - -	- - - - - - - -	-	- - - - - - - - - - - - - - -	- -	-	-	-	-	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	- - - - -	- - -	
3/10/26 00003	1/31/26	197116	202601 310-51300-31500	*	500.00	
JAN 26	- GENERAL COUNSEL	
2/28/26	197429	202602 310-51300-31500	*	667.00	
FEB 26	- GENERAL COUNSEL	

TRANS OF TAX RECEIPTS

BILLING COCHRAN, P.A.	1,167.00 000194

3/10/26 00001	3/01/26	
	3/01/26	
	3/01/26	
	3/01/26	
	3/01/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
75	202603 310-51300-34000	*	2,574.67
MAR 26 - MGMT FEES
75	202603 310-51300-35100	*	58.83
MAR 26 - COMPUTER TIME
75	202603 310-51300-31300	*	245.25
MAR 26 - DISSEMINATION
75	202603 310-51300-49500	*	147.17
MAR 26 - WEBSITE ADMIN
75	202603 310-51300-42000	*	.74
MAR 26 - POSTAGE
GMS-SF LLC	3,026.66 000195
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/10/26 00017	2/28/26 7598394	202602 310-51300-48000	*	127.44
AUDIT COMMITTEE MEETING
USA TODAY MEDIA CORP.	127.44 000196
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	11,602.99 BENT BENT CREEK CDD SRINKUS

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/22/26	PAGE	2
*** CHECK DATES 02/01/2026 - 03/31/2026 ***	BENT CREEK - GENERAL FUND
BANK A BENT CREEK CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#

TOTAL FOR REGISTER	11,602.99

BENT BENT CREEK CDD SRINKUS

Bent Creek	
Community Development District	

Unaudited Financial Reporting	
March 31, 2026	

Table of Contents

	Balance Sheet

	General Fund

	Debt Service Fund Series 2021

	Capital Projects Fund Series 2021

	Month to Month

	Long Term Debt Report

	Assessment Receipt Schedule

Bent Creek	
Community Development District	
Combined Balance Sheet	
March 31, 2026	
General	Debt Service	Capital Project	Totals	
Fund	Fund	Fund	Governmental Funds	

Assets:	
Cash:	
Operating Account	
Due from General Fund	

$	126,000	
-	

$	-	
2,123	

$	-	
-	

$	126,000	
2,123	

Series 2021	
Reserve	
Interest	
Revenue	
Acq & Construction	

-	
-	
-	
-	

112,000	
-	
256,953	
-	

-	
-	
-	
15,866	

-	
112,000	
-	
256,953	
15,866	

Total Assets	$	126,000	$	371,076	$	15,866	$	512,942	
Liabilities:	
Accounts Payable	$	3,958	$	-		$	-		$	3,958	
Due to Debt Service	2,123		-		-	2,123	

Total Liabilites	$	6,081	$	-	$	-	$	6,081

Fund Balance:	
Nonspendable:	
Prepaid Items	
Restricted for:	
Debt Service	
Capital Project	
Unassigned	

$	-	$	-	$	-	$	-

-	
15,866	
-	

371,076	
15,866	
119,919	

-	371,076

119,919	-

Total Liabilities & Fund Balance	$	126,000	$	371,076	$	15,866	$	512,942

Total Fund Balances	$	119,919	$	371,076	$	15,866	$	506,861

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

Revenues:		
Special Assessments - On Roll	$	69,176	
Misc Income	6,434	

	
$	69,176	
-	

	
$	69,026	
-	

	
$	(150)	
-	

Total Revenues	$	75,610	$	69,176	$	69,026	$	(150)	

Expenditures:					
General & Administrative:					
Engineering	$	5,000	$	2,500	$	-	$	2,500	
Attorney	8,000	4,000	3,363	637	
Annual Audit	3,150	3,150	3,150	-	
Assessment Administration	2,200	2,200	2,200	-	
Property Appraiser	6,500	6,500	6,373	127	
Dissemination Agent	2,943	1,472	1,472	-	
Trustee Fees	4,434	4,434	3,367	1,067	
Management Fees	30,896	15,448	15,448	-	
Information Technology	706	353	353	-	
Website Maintenance	1,766	883	883	-	
Postage & Delivery	300	150	9	141	
Insurance General Liability	7,041	7,041	6,163	878	
Printing & Binding	150	75	2	73	
Legal Advertising	1,000	500	239	261	
Other Current Charges	1,300	650	734	(84)	
Office Supplies	50	25	-	25	
Dues, Licenses & Subscriptions	175	175	175	-	
Total Expenditures	$	75,610	$	49,555	$	43,931	$	5,624	

Excess (Deficiency) of Revenues over Expenditures	$	-	$	19,621	$	25,095	$	5,474	

Net Change in Fund Balance	$	-	$	19,621	$	25,095	$	5,474	
	
Fund Balance - Beginning	$	-		$	94,824		
	
Fund Balance - Ending	$	-		$	119,919		

Revenues:		
Special Assessments - On Roll	$	224,001	
Interest Income	4,000	

	
$	224,001	
4,000	

	
$	221,240	
3,917	

	
$	(2,761)	
(83)	

Total Revenues	$	228,001	$	228,001	$	225,157	$	(2,844)	

Expenditures:		
Interest Expense - 12/15	$	64,927	$	64,927	$	64,927	$	-	
Interest Expense - 06/15	64,927	-	-	-	
Principal Expense - 06/15	95,000	-	-	-	
Total Expenditures	$	224,854	$	64,927	$	64,927	$	-	

Excess (Deficiency) of Revenues over Expenditures	$	3,147	$	163,074	$	160,230	$	(2,844)	

Other Financing Sources/(Uses):

Transfer In/(Out)	$	-	

$	-	$

(1,881)	$

(1,881)

Bent Creek	
Community Development District	
Debt Service Fund Series 2021	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending March 31, 2026	

Total Other Financing Sources/(Uses)	$	-	$	-	$	(1,881)	$	(1,881)	
		
Net Change in Fund Balance	$	3,147	$	163,074	$	158,349	$	(4,725)	
		
Fund Balance - Beginning	$	79,282	$	212,727	
		
Fund Balance - Ending	$	82,429	$	371,076	

Revenues		
Interest Income	$	-	

$	-	$

245	$

245

Total Revenues	$	-	$	-	$	245	$	245	

Expenditures:		
Improvements	$	-	$	-	$	-	$	-	
Total Expenditures	$	-	$	-	$	-	$	-	

Excess (Deficiency) of Revenues over Expenditures	$	-	$	-	$	245	$	245	

Other Financing Sources/(Uses)

Transfer In/(Out)	$	-	

$	-	$

1,881	$

1,881

Bent Creek	
Community Development District	
Capital Projects Fund Series 2021	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending March 31, 2026	

Total Other Financing Sources (Uses)	$	-	$	-	$	1,881	$	1,881	

Net Change in Fund Balance	$	-	$	-	$	2,126	$	2,126	
					
Fund Balance - Beginning	$	-		$	13,740		
					
Fund Balance - Ending	$	-		$	15,866		

Bent Creek	
Community Development District	
Month to Month	

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

Revenues:														
Special Assessments - On Roll	$	511	$	1,090	$	65,417	$	1,137	$	215	$	656	$	-	$	-	$	-	$	-	$	-	$	-	$	69,026	

Total Revenues	$	511	$	1,090	$  65,417	$	1,137	$	215	$	656	$	-	$	-	$	-	$	-	$	-	$	-	$  69,026	

Expenditures:														
General & Administrative:														
Engineering	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Attorney	500	500	500	500	667	696	-	-	-	-	-	-	3,363	
Annual Audit	-	-	-	-	-	3,150	-	-	-	-	-	-	3,150	
Assessment Administration	2,200	-	-	-	-	-	-	-	-	-	-	-	2,200	
Arbitrage Rebate	-	-	-	-	-	-	-	-	-	-	-	-	-	
Property Appraiser	-	-	6,373	-	-	-	-	-	-	-	-	-	6,373	
Dissemination Agent	245	245	245	245	245	245	-	-	-	-	-	-	1,472	
Trustee Fees	3,367	-	-	-	-	-	-	-	-	-	-	-	3,367	
Management Fees	2,575	2,575	2,575	2,575	2,575	2,575	-	-	-	-	-	-	15,448	
Information Technology	59	59	59	59	59	59	-	-	-	-	-	-	353	
Website Maintenance	147	147	147	147	147	147	-	-	-	-	-	-	883	
Postage & Delivery	3	1	1	2	-	1	-	-	-	-	-	-	9	
Insurance General Liability	6,163	-	-	-	-	-	-	-	-	-	-	-	6,163	
Printing & Binding	2	-	-	-	-	-	-	-	-	-	-	-	2	
Legal Advertising	-	-	-	-	127	112	-	-	-	-	-	-	239	
Other Current Charges	135	94	136	132	334	(97)	-	-	-	-	-	-	734	
Office Supplies	-	-	-	-	-	-	-	-	-	-	-	-	-	
Dues, Licenses & Subscriptions	175	-	-	-	-	-	-	-	-	-	-	-	175	
Total Expenditures	$  15,571	$	3,622	$  10,036	$	3,660	$	4,154	$	6,888	$	-	$	-	$	-	$	-	$	-	$	-	$  43,931	

Excess (Deficiency) of Revenues over Expenditures	$  (15,059)	$	(2,532)	$	55,381	$	(2,523)	$	(3,939)	$	(6,232)	$	-	$	-	$	-	$	-	$	-	$	-	$	25,095	

Net Change in Fund Balance	$ (15,059)	$  (2,532)	$  55,381	$  (2,523)	$  (3,939)	$  (6,232)	$	-	$	-	$	-	$	-	$	-	$	-	$  25,095	

Page 5

Bent Creek	
Community Development District	
Long Term Debt Report	

	

	

	

	

Series 2021, Special Assessment Bonds

Original Issue Amount:	$4,050,000.00

Term 1:	$445,000.00	
Interest Rate:	2.38%	
Maturity Date:	June 15, 2026

Term 2:	$505,000.00
Interest Rate:	2.85%
Maturity Date:	June 15, 2031

Term 3:	$1,270,000.00
Interest Rate:	3.15%
Maturity Date:	June 15, 2041

Term 4:	$1,830,000.00
Interest Rate:	4.00%
Maturity Date:	June 15, 2051

Reserve Fund Definition	50% of Maximum Annual Debt Service Reserve Fund Requirement		$112,000
Reserve Fund Balance	112,000

Bonds Outstanding - 7/27/2021	$4,050,000
Less: Principal Payment - 6/15/22	($85,000)
Less: Principal Payment - 6/15/23	($85,000)
Less: Principal Payment - 6/15/24	($90,000)
Less: Principal Payment - 6/15/25	($90,000)

Current Bonds Outstanding	$3,700,000	

Page 6

Bent Creek	
COMMUNITY DEVELOPMENT DISTRICT	
Special Assessment Receipts - St Lucie County	
Fiscal Year 2026	

					Gross Assessments	 $	75,190.08 	$	243,479.04 	$	318,669.12	
					Net Assessments	$	69,174.87	$	224,000.72	$	293,175.59	
			ON ROLL ASSESSMENTS				
					allocation in %	23.60%	76.40%	100.00%	
Date	Gross Amount	Discount/ (Penalty)	Commission	Interest	Net Receipts	O&M Portion	2021
Debt Service	Total	

10/28/25	
$	-	
$	-	
$	(511.47)	
$	-	
$	511.47	
$	511.47	
$	-	
$	511.47	
11/07/25	168.14	8.83	3.19	-	156.12	36.84	119.28	156.12	
11/21/25	4,742.10	189.70	91.05	-	4,461.35	1,052.66	3,408.69	4,461.35	
12/02/25	7,587.36	303.52	145.67	-	7,138.17	1,684.25	5,453.92	7,138.17	
12/08/25	250,674.99	10,015.95	4,813.18	-	235,845.86	55,647.91	180,197.95	235,845.86	
12/12/25	31,636.57	1,251.92	607.69	-	29,776.96	7,025.88	22,751.08	29,776.96	
12/19/25	3,793.68	132.78	73.22	-	3,587.68	846.51	2,741.17	3,587.68	
12/31/25	948.42	28.45	18.40	-	901.57	212.73	688.84	901.57	
01/09/26	-	-	-	192.07	192.07	192.07	-	192.07	
01/09/26	390.14	11.70	7.57	-	370.87	87.51	283.36	370.87	
01/26/26	1,896.84	37.94	37.18	-	1,821.72	429.84	1,391.88	1,821.72	
01/30/26	1,896.84	47.42	36.99	-	1,812.43	427.64	1,384.79	1,812.43	
02/06/26	948.42	18.97	18.59	-	910.86	214.92	695.94	910.86	
03/06/26	948.42	9.48	18.78	-	920.16	217.11	703.05	920.16	
03/20/26	948.42	-	18.96	-	929.46	219.31	710.15	929.46	
03/27/26	948.42	-	18.97	-	929.45	219.30	710.15	929.45	
					-	-	-	-	
TOTAL	$	307,528.76	$	12,056.66	$	5,397.97	$	192.07	$	290,266.20	$	69,025.95	$	221,240.25	$	290,266.20	

96.50%	Percent Collected	
$	11,140.36	Balance Remaining to Collect	

Page 7