Mirada
Community Development District

http://www.miradacdd.com

David Westbrook, Chairman Mary Ann Nielsen, Vice Chair Carol Kerr, Assistant Secretary
Cindy Peter, Assistant Secretary Cathy Miletta, Assistant Secretary

April 17, 2026

Seat 5: David Westbrook – (C.)		
Seat 2: Mary Ann Nielsen – (V.C.)		
Seat 3: Carol Kerr – (A.S.)		
Seat 4: Cindy L. Peter – (A.S.)		
Seat 1: Cathy Miletta – (A.S.)		

Mirada
Community Development District
Special Meeting Agenda

Friday	Barraco and Associates, Inc.
April 17, 2026	2271 McGregor Blvd., Suite 100, Fort Myers, FL 33901 11:00 a.m.		Join the Meeting Now
Meeting ID: 293 750 775 856 257 and Passcode: rA9ia2WT
1 872-240-4685 and Phone Conference ID: 152 997 362#

Roll Call

Approval of the Minutes of the February 13, 2026 Meeting – Page 4

Public Hearing to Adopt the Fiscal Year 2027 Budget – Page 18
Motion to Open the Public Hearing

Public Comment and Discussion

Consideration of Resolution #2026-02 Annual Appropriation Resolution – Page 26

Consideration of Resolution #2026-03 Levy of Non Ad Valorem Assessments – Page 29

Motion to Close the Public Hearing

Acceptance of Audit for Fiscal Year Ending in September 30, 2025 – Page 36

Staff Reports
Attorney

Engineer

Manager
Consideration of Proposed Fiscal Year 2027 Meeting Schedule – Page 71
Form 1 Financial Disclosure Due July 1, 2026 – Page 72

Reminder to Complete Annual Ethics Training by December 31, 2026

Final Approval of the FY2025 – FY2026 Report Performance Measures and Standards
– Page 73

Consideration of FY2026 – FY2027 Performance Measures and Standards as Required by Florida Statute 189.0694 – Page 78

Financial Reports
Approval of Check Run Summary – Page 83

Approval of Unaudited Financials – Page 85

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.miradacdd.com

MINUTES OF MEETING MIRADA
COMMUNITY DEVELOPMENT DISTRICT
A regular meeting of the Board of Supervisors of the Mirada Community Development District was held on Friday, February 13, 2026, at 11:00 a.m. at 2271 McGregor Blvd., Suite 100, Fort Myers, Florida.

Present and constituting a quorum were:

David Westbrook	Chairman
Carol Kerr	Assistant Secretary
Cindy Peter	Assistant Secretary
Cathy Miletta	Assistant Secretary

Also present were:

Patrick Burgess	District Manager
Paul Winkeljohn	Governmental Management Services (by phone)
Frank Savage	District Engineer
Ginger Wald	District Counsel (by phone)

FIRST ORDER OF BUSINESS	Roll Call
Mr. Burgess called the meeting to order and called the roll.

SECOND ORDER OF BUSINESS	Approval of the Minutes of the May
16, 2025 Meeting
Mr. Burgess: Moving on to item No. 2 of the agenda, approval of the minutes of the May 16, 2025 meeting. Do you have any additions, deletions or corrections, I can take them, and if not, a motion to approve would be in order.

On MOTION by Ms. Kerr seconded by Mr. Westbrook with all in favor, the Minutes of the May 16, 2025 Meeting were approved.

THIRD ORDER OF BUSINESS	Consideration	of	Resolution
#2016-01 Approving the Proposed Fiscal Year 2027 Budget and Setting the Public Hearing
Mr. Burgess: Alright, moving on down to item No. 3, consideration of resolution #2026-01 approving the proposed fiscal year 2027 budget and setting the public hearing. That is page 10 of your agenda package if you want to take a look at it. If you have any questions, Paul is not on the phone yet but, we can definitely discuss any questions.
Mr. Westbrook: I don’t have any questions, it’s basically the same as what it’s been, just moved some of the numbers around a little bit, so the numbers haven’t changed in the past year or so.
Mr. Winkeljohn: Can you hear me? Mr. Burgess: Yes.
Ms. Wald: Yes.
Mr. Burgess: They’re just looking over the budge right now. Mr. Winkeljohn: Thank you.
Mr. Burgess: Ok, so there are no additional questions on the budget? Mr. Kerry: No.
Mr. Burgess: Alright, so it would be a motion approve resolution #2026-01 approving the proposed fiscal year 2027 budget and setting the public hearing, and I believe the date would need to line up with the prior meeting, correct Paul?
Mr. Winkeljohn: That’s preferred, yes.
Mr. Burgess: So that was April 17th is what I have is that correct? Mr. Winkeljohn: Correct, same time and location.
Mr. Burgess: Does that work for everyone else? Ms. Peter: I would have to do it remotely.
Mr. Kerr: Yes.
Mr. Burgess: Ok, so it would be setting the public hearing for April 17, 2026 at 11:00
a.m. at the same office, is there a motion?

On MOTION by Mr. Westbrook seconded by Ms. Kerr with all in favor, Resolution #2026-01 approving the proposed Fiscal Year 2027 Budget and setting the Public Hearing on April 17, 2026 at 11:00 a.m. at 2271 McGregor Blvd., Suite 100, Fort Myers, FL was approved.

FOURTH ORDER OF BUSINESS	Acceptance	of	Audit	for	Fiscal
Year Ending in September 30, 2024
Mr. Burgess: Moving down to item No. 4, acceptance of audit for fiscal year ending in September 30, 2024.
Mr. Winkeljohn: And the engagement letter, we went ahead and started it for you obviously, but it does require a motion from the Board.
Ms. Wald: I think they were accepting the audit first for 2024. Mr. Winkeljohn: Ok.
Ms. Wald: So, it says 2024, did we accept the 2024 audit, or is this just a typo? Mr. Burgess: It says 2024 on the backup.
Ms. Wald: No, we have accepted the 2024 audit Paul, your one step ahead. Mr. Winkeljohn: Ok, so it’s the 2024-2025, ok sorry, keep going.
Mr. Burgess: Looks like on page 21 in the second paragraph, it says it’s a fair audit and everything looks good.
Ms. Wald: Yes, so it’s fiscal year 2023-2024, so this is accepting the prior fiscal year’s audit and Paul was jumping the gun for next year.
Mr. Burgess: Is there a motion?

On MOTION by Mr. Westbrook seconded by Ms. Miletta with all in favor, accepting the audit for Fiscal Year ending September 30, 2024 was approved.

FIFTH ORDER OF BUSINESS	Ratification of Engagement Letter
with Grau & Associates to perform the Audit for Fiscal Year Ending in September 30, 2025
Mr. Burgess: Now on to item No. 5, ratification of engagement letter with Grau & Associates to perform the audit for fiscal year ending September 30, 2025. Is there a motion for accepting the engagement letter with Grau & Associates?

On MOTION by Mr. Westbrook seconded by Ms. Kerr with all in favor, ratifying the engagement letter with Grau & Associates to perform the audit for Fiscal Year ending September 30, 2025 was approved.

SIXTH ORDER OF BUSINESS	Discussion of Procedures for the
General Election
Mr. Burgess: Then moving down to item No. 6, discussion of procedures for the general election on page 55. It looks like the seats that will be up for election is seat #1 and seat #3, each carrying a 4-year term and it looks like the window to qualify would be from 12:00 noon on June 8, 2026 and closes at 12:00 noon on June 12th, and we don’t need a motion or anything on that, it’s just informational.
Mr. Winkeljohn: Yes, it affects two of our Board members, and obviously if you want to re-run again for your seat, that qualification window is very narrow and it is a firm qualification period. They do now allow in many counties email sign up, it used to have to be in person, so depending on your travel schedules, things like that, you miss that deadline if no one else qualifies for it that leaves it vacant and then the Board can appoint back to that seat. So, I highly encourage that those of you that it affects, I think you did say seats #1 and #3.
Mr. Burgess: Yes.
Mr. Winkeljohn: So, that would be Carol and Cathy.
Ms. Kerr: Right, and I have a question on that because I will not physically be here in June, so how do I go about doing that?
Mr. Winkeljohn: Yes, and I think they take it over email now, so if you email the Supervisor of Elections for your county, and I don’t remember are you guys Collier?
Ms. Kerr: Lee County.
Mr. Winkeljohn: Ok, Lee County.
Ms. Wald: I think we looked at this last year for this county. Mr. Winkeljohn: Yes, and they did take it that way.
Ms. Wald: I’m trying to remember, I know I looked it up.
Ms. Kerr: And that’s just to get on the ballet, is that how that works?

Mr. Winkeljohn: Yes, and it’s a 5-day window, to qualify for the November election, if nobody else qualifies, you can go back and be appointed to that seat.
Ms. Kerr: Ok.
Mr. Winkeljohn: And you won’t be on the ballet but, if there’s two candidates applying for the same seat, then it will be on a ballet and then of course we want you both to make sure that you recognize which seat you are in, which is #3 and #1 respectively, and you want to make sure that you don’t try to qualify for the wrong seat by accident because then you’d be running against each other and we don’t want neighbors fighting.
Ms. Wald: I’m looking at this right now, and I believe they didn’t have the information, so somebody went ahead and made a phone call to the Supervisor of Elections of Lee County and they told them what to do.
Mr. Burgess: There’s also a phone number on there.
Ms. Wald: I can get you the phone number if you guys want to call them. Ms. Kerr: Yes, that would be great.
Ms. Wald: Ok, let me just read it off to you now, it’s 239-533-8683, and they’re opened Monday through Friday, 8:30 a.m. to 5:00 p.m., and they have the forms on here, it just doesn’t say how you can do it for submitting in May, so you’ll have to call them and find out what their procedures are.
Ms. Kerr: Ok.
Mr. Winkeljohn: And like I said, most of them now are allowing early submission of the forms.
Ms. Wald: I don’t know about Lee County, I think it would be best to call and verify instead of us guessing. Some of the other counties that Paul and I are well acquainted with do but, you also have to pay that $25 filing fee.
Ms. Kerr: Right.
Mr. Burgess: Any other questions on that?
Mr. Winkeljohn: So, if you give them a call and run into any snags, just give me a call and let me know, and I’ll see what we can do.
Ms. Kerr: Ok, Paul, it shouldn’t be too much of an issue but, I just knew being out of state and not being able to do it physically I wasn’t sure how to do that.
Ms. Wald: And they’ll help you out.
Ms. Kerr: Ok, thanks Ginger I appreciate it.

Ms. Wald: You’re welcome.

SEVENTH ORDER OF BUSINESS	Staff Reports
Mr. Burgess: Moving on to staff reports, Ginger.

Attorney – Consideration of Request for Adjustment to District Counsel Fee Structure
Ms. Wald: So, what you have in your packet, this is our letter, first of all our name changed from Billing, Cochran, Lyles, Mauro & Ramsey, to a very similar name, Billing Cochran, so that’s why you see the different letterhead. We are making the request to begin for the next fiscal year, so October 1, 2026, and you just past that proposed budget where you see in that budget line item, it doesn’t increase our budgetary line item for District counsel costs, and we are making the request, we look at it every 3 years based upon the CPI to increase $25 per hour. So, from $275 to $300 for partners, and from $225 to $250 per hour, and as I said the last time, when this was in place was back in October 1, 2023. So, that is the request that we are making to begin for that next fiscal year, not this year, and I’ll answer any questions that anybody has.

On MOTION by Mr. Westbrook seconded by Ms. Peter with all in favor, accepting the request for adjustment to District Counsel feed structure was approved.

Ms. Wald: Thank you everybody, I don’t have anything else. It’s been a busy legislative session, so it probably will not be completed for you April meeting but, if any of the laws have passed I’ll give you an update then, and if not, we’ll do it in the fall.
Mr. Westbrook: I do have a question for Ginger, is there any update on whether we have to take the ethics training again this year?
Ms. Wald: You are going to have to take the ethics training, yes, and you’re going to have to do that every year, so I do not see that changing at all.
Mr. Westbrook: Ok.
Ms. Wald: In fact the new one just came across my desk by email today but, you have until December 31st of this year, so 2026.
Mr. Westbrook: Ok, can you give us that website address again?

Ms. Wald: Yes, when the new ones come in, we’ll send it to you, if you want to take the old ones again you can but, we’ll go ahead and provide that as well.
Mr. Westbrook: Ok, great, thank you. Ms. Wald: You’re welcome.
Mr. Winkeljohn: It’s on your website also. Mr. Westbrook: Ok.

Engineer
Mr. Burgess: Alright, moving on to the engineer.
Mr. Savage: Good morning all, it’s good to see you all. I didn’t get see you all during the last meeting because I had a family emergency so it’s been a while since we’ve met, so it’s good to see everyone. A couple of updates, the first is, and I see this actually it’s referenced in it looks like your agenda book, it starts are pages 58 and 59 but, it’s a memorandum related to the House Bill 7013 on goals and objectives, and counsel may be able to opine on this but, this was something that was established several legislation sessions ago and went into effect during the prior fiscal year and continues to be in effect for the current fiscal year. I am of the understanding that there may be some active legislation that could make this go away but, as of now what I’ve heard is that this is still active. So, you see that you have goals and objectives that are identified within here and because of the gap between meetings I just wanted to put for the record that it is indicated there is as part of the goals and objectives there’s a goal 2.2 which is a District infrastructure facilities inspection and it’s very broad. So, we leveraged a prior inspection that we’ve done during the fiscal year so to not accrue any additional charges between meetings but, that way we can verify and you’ll notice that the box is checked on here is yes because it was a current and now is a component based on our involvement. So, I’m bringing this up now for the current meeting because we are in the new fiscal year now and this would be a prudent time for us to go ahead and schedule the inspection for this fiscal cycle, and I’d like to make it a little more comprehensive and get information back to you all. So, I wanted to because I hadn’t had a chance to meet with you all previously I wanted to leverage what we had already inspected without accruing any additional charges but, since we have an opportunity to get together before we perform our inspection I would like to do a more comprehensive inspection of just the District facilities and generate that report that we can send back to

management which can be circulated to the Board between meetings and then next time we do come back together we’ll have that report and we can sort of discuss some of the findings in it and if there are any actions that the CDD wants to take in response to that they can do so, and I look at our budget and all of this can be performed under our existing budget, so I don’t think any additional authorization is necessary but, I just wanted to communicate these updates since I haven’t had a chance to talk to you all but, we’ll be going forward with that, and like I said, I’ll circulate that to management and make sure that gets out to you all and then you can certainly because I know we don’t meet very frequently, if you have questions between meetings, just send them to me and copy Paul on them and I’ll be glad to address the ones and confirm that it’s authorized to answer questions between meetings, and that way we can kind of keep things moving along if there are things to identify because the cadence of working in the Sunshine can be a little tricky, so I think this will help us if there are things that need to be identified that need to be acted upon and allow things to keep moving. So, that was the first update I had, are there any questions or any additions from management or counsel related to that, I think I explained it pretty well but, I always defer to the other experts on staff on this.
Ms. Kerr: Do you necessarily need someone to be with you when you do this inspection, or do you just come in when it’s on your agenda?
Mr. Savage: What I’d probably do in this case is, I’ve done site inspections or I can probably just hand it out to our inspection team, so Doug Tarwin, he oversees our whole construction observation department, so he’d probably have one of his inspectors. We have three full time inspectors and they have GPS equipment as well, so I would communicate to them, and I would give them sort of their marching orders, and I would keep it to a day because you don’t need to inspect every aspect of the facility. So, what I would do is say, this is the priorities that I would identify and I’d say get as much of this as you can get done in a day’s worth of time, and they process it and I review it, and we formalize it in a report and then we send it back. So, I likely wouldn’t be the boots on the ground and outside of this probably giving a heads up before we’re going to be out there through in case people see a truck and they see someone out there.
Ms. Kerr: Yes, and we just need to make sure that our HOA is aware. Mr. Savage: 100% yes, so they’re aware.
Ms. Kerr: Yes, so the Board is aware that somebody is onsite.

Mr. Savage: And I would communicate that probably through Paul would be the logical approach with him and he would get that out so that we know when that date would be scheduled but, I haven’t scheduled it yet but, based on where we’re going I think we’ll start getting that scheduled and I can follow up with when that would occur, and by all means I will say that I do enjoy doing walks with some of the Board members as well. I did that with the former chairman when I first came on board and if we ever want to do things like that we can do that in addition to that but, I’d say probably the first thing is to just get the inspector in there and let’s let them crank through as much as they can and then come back together and look at it and then we can see where we’re at from a budget standpoint for the year, you never want to go over a budget but, we’ll start there and then we can take it from there but, that’s a great question and if there is ever interest in having, it can get tricky, like you can only have one Board member at a time because otherwise now we’re violating the Sunshine so that something that can be a little bit tricky but, once we navigate the aspects absolutely we can do things like that. The second piece I have an update on and this is something more for a future Board but, just to have on our awareness, the Mirada CDD amongst many other governmental entities is a part of the Florida Department Environmental Protection, the FDEP, they’re base and names with action plans, or BNAP is the abbreviation. So, you’ll hear me reference FDEP, BNAP, but essentially what that is, throughout the State of Florida when water bodies are identified to be impaired by various nutrients then sometimes the state is required to start taking action to come up with plans for how those nutrients are going to be reduced over time, and the Mirada CDD amongst, like I said, many other entities is one that is roped into one of these BNAPs, and I don’t have the details in front of me because I had the conversation about 4 months but, I can circulate that, and I believe Paul was actually on that call with the DEP, so it was a quick call, and I have these for a bunch of CDDs. Currently, the allocation of responsibility for the CDD is based upon your geographical size and footprint and obviously the CDD is very small, so it’s a very small load of reduction is required for this, and there’s many years to satisfy this requirement and my instinct is that a lot of these things might be satisfied by things that are already occurring within the CDD. So, I just wanted to bring this to your attention for now and I did want to ask a few questions just clarify my own understanding and a lot of these things are not directly controlled by the CDD because this CDD doesn’t actually manage a lot, a lot of it is probably handled by the HOA is my guess, so you all may or may not have some of these insights

but, the first piece and this is my understanding and I just want to confirm is that we utilize for the irrigation system and the irrigation system is not a CDD facility is my recollection but, it utilizes stormwater from our lake system to help supplement the irrigation system, and I believe that’s an accurate statement, and if so we call that stormwater harvesting and that is one thing that we’ve seen leads to load reductions and we quantify that and on its own might be adequate to satisfy these requirements, so that would be the first thing we’ll be looking at. We’re not going to be even taking any action on this until November but, I just wanted to communicate this way ahead of time but, once the portal would be open in November we would do some calculations based on the stormwater harvesting that occurs for this community and come up with a load reduction and see where that number lands compared to what the old load reduction requirement for the community will be, and my instinct is that might be adequate on its own to satisfy but, a couple more pieces that can also help, one piece would be street sweeping. I know that the roadways are private but, if the HOA does any of that or if they’re going to consider another feature that would be something, and we could start putting a little bug in their ear, it may not even be necessary to satisfy this requirement but, that would be another thing I always ask because some HOAs deal with it and some do not.
Ms. Kerr: To do it or not to do it, I mean for the requirement, I’m saying we should or shouldn’t be doing it.
Mr. Savage: Well, if we already were doing it I’d say let’s quantify that and let’s capture it, since it doesn’t sound like it’s a current thing, I would say let’s not do it right now, let’s see where we’re at with things that we already know but, then we can keep that on the radar because that is something that does generate, and I always look for what are the things that generate the highest yield of load reductions first and that’s why I started with stormwater harvesting because that by far is one of the things we’ve seen that CDDs often engage in because there’s other things that large municipalities can do that have larger lands or processes like that but, you’re restricted as a District in things that can be done because of your geographical limitations and your facilities are all built out so it’s not like we have extra land where we can necessarily do projects. So, another piece and this is something that we can come back to after we’ve done our next inspection which would be any stormwater cleaning of the storm sewers. I know we’ve talked sometimes in the past about how there’s been some concerns potentially about the level of service, when our system is draining, is it

draining adequately, is it draining in the times that we’d like to, so one of the things that we like to do as part of our inspection to satisfy the HB7013 requirement is probe some of the drainage structures in key areas and check for sediment accumulation and to the extent if there is sediment accumulation that is there that could warrant some cleaning. So, to any stormwater cleaning that has been done we can go back and we can try to document those efforts as well and capture that and apply some quantities for that. So, certainly any that has been done or any that would be done in the future, those are the pieces that we could certainly document and capture as well. Those are the main pieces and then the final piece doesn’t get to my point but, I don’t really linger too often is public education, we consider these CDD Board meetings public education meetings because these are open to the public and we provide education on some of our systems during these, so we do provide public education with that but, in addition to that sometimes, and I’m not saying this would be necessarily warranted or not in this community but, what we’ll do is we’ll provide sort of a usually coordinate through the HOA but, we will go onsite, and usually like at the amenity center or something where the community can gather and we’ll provide public education about the stormwater system as well, helping understand components, like how the system works during wet season, during dry season, it’s multi-faceted, it’s an approach that helps people understand it a lot better and lot of times it helps minimize a lot of the questions that are coming up because a lot of times we see things that, or residents see things that will set off alarms that may or may not actually be a concern but, that hasn’t necessarily seem to be the case a lot in this community, it doesn’t seem like you’ve had a lot of residents that are rarely against the stormwater system, so that would not necessarily be something that we’d have to go to but, ultimately if there ever is a desire for something like that, that could also get some minimal credits as well. We don’t get a lot for that but, we do justify some credit because the idea is that through that education it leans to some change actions which would then ultimately to load reductions is the sort of justification there. So, more or less I was just providing all of those out there, it seems like the stormwater harvesting is the way but, I just wanted to provide some of those pieces because we had this call, like I said, 4 or 5 months back with the DEP and we just haven’t had an opportunity to come back together so I just wanted to provide that update as well. No action is necessary but, I just wanted to get your heads turned on some of those pieces.

Ms. Kerr: It sounds like we’re being a little proactive or we have been proactive in some of it, and I agree.
Mr. Savage: And then I think that’s always beneficial and I do think that most likely the requirements should be pretty easy to satisfy based on what you’re just giving me information back right now but, we’ll revisit that come November and we’ll do calculations that support that work so that we can see what those are and then we submit those to the DEP and they approve them, and then it gets documented and they have the overall database of all projects throughout the entire state and you would see Mirada CDD as one of those with some points that would be out there. Then I have nothing else specifically but, because it has been a while and I wasn’t sure if there were any sort of outstanding lose items that you all wanted our involvement on. I reviewed the meeting minutes, I didn’t see anything specifically, there were some pieces that we had worked with you on some fence encroachments but, I think that those have been finalized, so we’re not taking any additional actions beyond what I just described, however, if there is anything if you can think of now or sort of between meetings when we meet again, please share now or don’t hesitate to reach out to us, copy Paul on it, and then we’ll certainly proceed with Paul’s authorization.
Mr. Westbrook: Sure, we know how to get a hold of you Frank.
Mr. Savage: Ok, and that’s everything that I have but, it sounds like for the most part everything is kind of smooth sailing.
Mr. Westbrook: How does this play into South Florida Water Management District?
Do they coordinate them?
Mr. Savage: So, South Florida Water Management District which actually their house right next to our house, but they are one of the government entities, so you always have to make, or we always have to ensure that our facilities are maintaining compliance with those standards but, for the most part we’ve satisfied probably for awhile all of the ongoing monitoring reporting requirements to them. After turnover, it’s usually a 5 year period where there’s required monitoring reporting but, without looking I can’t say for certain but, in know the age of this community my guess is all those checks have been checked and the documents have been filed with them, so for the most part they will only get involved if sometimes they will do proactive inspections but, most of the time it’s kind of a reactive piece, if someone reaches out with a concern they’ll come out, and if there’s anything gets notified then they’ll communicate to us and then we just have to be responsive to that as the

CDD. So, the CDD should be identified as the ongoing responsible entity so if anything ever does arise the CDD is who they will look to first and they’ll send communication out.
Mr. Westbrook: The reason I was asking is because at one point we were not in compliance with South Florida Water Management District and we had gotten there and we are now at a company called Pond Professionals, they’re maintaining our ponds and the preserve for invasive species and stuff like that but, I didn’t know if this played into that.
Mr. Savage: Correct, and that’s good that the ongoing work because that would be connected as well.
Mr. Westbrook: Ok, that’s all I have. Mr. Savage: That’s all I have too.
Mr. Burgess: Thank you.

Manager – Final Approval of the FY2024-FY2025 Report Performance Measures and Standards
Mr. Burgess: Moving on to manager’s report, so as Frank mentioned in the performance measures and standards report that Florida adopts, you guys have achieved all the goals that you set. So, unless you have any questions there would be a motion to approve the fiscal year 2024-2025 performance measures and standards report.

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

EIGHTH ORDER OF BUSINESS	Financial Reports
Approval of Check Run Summary
Acceptance of Unaudited Financials
Mr. Burgess: Moving on to your financials reports, page 63 starts the check run summary, and page 69 starts the unaudited financials. If there are no questions, a motion to approve the financial reports would be in order. Any questions from anyone?
Mr. Westbrook: No.

On MOTION by Mr. Westbrook seconded by Ms. Kerr with all in favor, the Check Run Summary and the Unaudited Financials were approved.

NINTH ORDER OF BUSINESS	Supervisors	Requests	and
Audience Comments
Mr. Burgess: Are there any Supervisor’s requests? Mr. Westbrook: No.
Mr. Burgess:	No audience comments, anything from Ginger or Paul before we adjourn?

TENTH ORDER OF BUSINESS	Adjournment
Mr. Burgess: If not, just a motion to adjourn.

On MOTION by Ms. Kerr seconded by Ms. Miletta with all in favor, the Meeting was adjourned.

Secretary / Assistant Secretary	Chairman / Vice Chairman

Mirada
Community Development District

Proposed Budget
Fiscal Year 2027

Table of Contents

1

2-3

4

5

	General Fund

	Budget Narrative

	Debt Service Fund Series 2016

	Series 2016 Amortization Schedule

6		Non-Ad Valorem Assessments Comparison

Mirada
Community Development District
Proposed Budget General Fund

	Adopted Budget	Actuals Through	Projected Next	Projected Through	Proposed Budget	
Description	Fiscal Year 2026	2/28/26	7 Months	9/30/26	Fiscal Year 2027	
REVENUES:						
Special Assessments - Tax Roll	$	67,534	$	67,156	$	378	$	67,534	$	67,534	
Interest Income	1,000	990	1,386	2,376	1,300	
TOTAL REVENUES	$	68,534	$	68,146	$	1,765	$	69,910	$	68,834	
EXPENDITURES:						
General & Administrative:						
Engineering	$	8,000	$	1,294	$	4,667	$	5,960	$	7,500	
Attorney	8,000	2,660	4,667	7,327	8,000	
Dissemination Agent	2,500	1,042	1,458	2,500	2,500	
Annual Audit	4,800	4,800	-	4,800	4,900	
Assessment Roll Administration	2,099	2,099	-	2,099	2,099	
Trustee Fees	3,500	3,500	-	3,500	3,500	
Management Fees	25,504	10,627	14,877	25,504	27,034	
Website Maintenance	2,015	840	1,175	2,015	2,015	
Postage and Delivery	150	93	88	180	200	
Insurance General Liability	8,674	7,702	-	7,702	8,511	
Printing and Binding	500	-	333	333	400	
Legal Advertising	1,500	-	1,000	1,000	1,000	
Other Current Charges	1,000	436	611	1,047	1,000	
Dues, Licenses & Subscriptions	175	175	-	175	175	
1st Quarter Operating / Contingency	117	-	117	117	-	
TOTAL GENERAL & ADMINISTRATIVE:	$	68,534	$	35,267	$	28,993	$	64,260	$	68,834	
						
TOTAL EXPENDITURES	$	68,534	$	35,267	$	28,993	$	64,260	$	68,834	
						
EXCESS REVENUES (EXPENDITURES)	$	(0)	$	32,879	$	(27,229)	$	5,650	$	-	

REVENUES

Special Assessments - On 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.
Interest
The District earns interest on the monthly average collected balance for each of their investment accounts.

Expenditures - General & 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.
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 unrated bond issues.
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 an anticipated increase.
Assessment Roll Administration
GMS SF, LLC provides assessment services for closing lot sales, assessment roll services with the local tax collector and financial advisory services.
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.
Website Maintenance
Per Chapter 2014-22, Laws of Florida, all Districts must have a website to provide detailed information on the District 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 and 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 fiscal year.
Office Supplies
Supplies used in the preparation and binding of agenda packages, required mailings, and other special projects.

Expenditures - General & Administrative (Continued)

Due, Licenses & Subscriptions
The District is required to pay an annual fee to the Department of Economic Opportunity community affairs for $175.
1st Quarter Operating/Contingency
These funds are the first quarter of the following fiscal year of expenses the District will incur before assessments are collected and/or unscheduled expenditures incurred throughout the year, as applicable.

Proposed Budget
Debt Service Series 2016 Special Assessment Bonds

	Adopted Budget	Actuals Through	Projected Next	Projected Through	Proposed Budget	
Description	Fiscal Year 2026	2/28/26	7 Months	9/30/26	Fiscal Year 2027	

REVENUES:						
Special Assessments - On Roll	$	129,850	$	129,122	$	728	$	129,850	$	129,850	
Interest Income	-	2,796	800	3,596	-	
Carry Forward Surplus (1)	89,105	-	-	89,279	92,447	
TOTAL REVENUES	$	218,955	$	131,918	$	1,528	$	222,725	$	222,297	

EXPENDITURES:						
Interest - 11/1	$	41,139	$	41,139	$	-	$	41,139	$	40,089	
Interest - 5/1	41,139	-	41,139	41,139	40,089	
Principal - 5/1	48,000	-	48,000	48,000	50,000	
TOTAL EXPENDITURES	$	130,278	$	41,139	$	89,139	$	130,278	$	130,178	
						
EXCESS REVENUES (EXPENDITURES)	$	88,678	$	90,779	$  (87,611)  $	92,447	$	92,120	

(1) Carry Forward is Net of Reserve Requirement		
Interest Due 11/1/27	
$38,995	
					$38,995	

AMORTIZATION SCHEDULE
Debt Service Series 2016 Special Assessment Bonds

Period	Outstanding Balance	Coupons	Principal	Interest	

05/01/26	
$1,695,000	
4.375%	
$48,000	
$41,138.75	
11/01/26	1,647,000	4.375%	-	40,088.75	
05/01/27	1,647,000	4.375%	50,000	40,088.75	
11/01/27	1,597,000	4.750%	-	38,995.00	
05/01/28	1,597,000	4.750%	53,000	38,995.00	
11/01/28	1,544,000	4.750%	-	37,736.25	
05/01/29	1,544,000	4.750%	55,000	37,736.25	
11/01/29	1,489,000	4.750%	-	36,430.00	
05/01/30	1,489,000	4.750%	58,000	36,430.00	
11/01/30	1,431,000	4.750%	-	35,052.50	
05/01/31	1,431,000	4.750%	61,000	35,052.50	
11/01/31	1,370,000	4.750%	-	33,603.75	
05/01/32	1,370,000	4.750%	64,000	33,603.75	
11/01/32	1,306,000	4.750%	-	32,083.75	
05/01/33	1,306,000	4.750%	67,000	32,083.75	
11/01/33	1,239,000	4.750%	-	30,492.50	
05/01/34	1,239,000	4.750%	70,000	30,492.50	
11/01/34	1,169,000	4.750%	-	28,830.00	
05/01/35	1,169,000	4.750%	73,000	28,830.00	
11/01/35	1,096,000	4.750%	-	27,096.25	
05/01/36	1,096,000	4.750%	77,000	27,096.25	
11/01/36	1,019,000	4.750%	-	25,267.50	
05/01/37	1,019,000	4.750%	81,000	25,267.50	
11/01/37	938,000	4.750%	-	23,343.75	
05/01/38	938,000	4.750%	85,000	23,343.75	
11/01/38	853,000	5.000%	-	21,325.00	
05/01/39	853,000	5.000%	89,000	21,325.00	
11/01/39	764,000	5.000%	-	19,100.00	
05/01/40	764,000	5.000%	94,000	19,100.00	
11/01/40	670,000	5.000%	-	16,750.00	
05/01/41	670,000	5.000%	98,000	16,750.00	
11/01/41	572,000	5.000%	-	14,300.00	
05/01/42	572,000	5.000%	103,000	14,300.00	
11/01/42	469,000	5.000%	-	11,725.00	
05/01/43	469,000	5.000%	109,000	11,725.00	
11/01/43	360,000	5.000%	-	9,000.00	
05/01/44	360,000	5.000%	114,000	9,000.00	
11/01/44	246,000	5.000%	-	6,150.00	
05/01/45	246,000	5.000%	120,000	6,150.00	
11/01/45	126,000	5.000%	-	3,150.00	
05/01/46	126,000	5.000%	126,000	3,150.00	
Total			$1,695,000	$1,022,179	

Mirada
Community Development District
Non-Ad Valorem Assessments Comparison

Product	O&M Units	Bonds Units
2016	
Annual Maintenance Assessments	
Annual Debt Assessments	
Total Assessed Per Unit	
	
Fiscal Year 2027	
Fiscal Year 2026	Increase/ (Decrease)	
Fiscal Year 2027	
Fiscal Year 2026	Increase/ (Decrease)	
Fiscal Year 2027	
Fiscal Year 2026	Increase/ (Decrease)	

Single Family	

136	

136	

$528.27	

$528.27	

$0.00	

$1,015.72	

$1,015.72	

$0.00	

$1,543.99	

$1,543.99	

$0.00	
Total Assessment Units	136	136										

RESOLUTION 2026-02
[FY 2027 APPROPRIATION RESOLUTION]

THE ANNUAL APPROPRIATION RESOLUTION OF THE MIRADA 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 Mirada 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 MIRADA 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 Mirada 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 17th DAY OF April, 2026.

ATTEST:	MIRADA 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 MIRADA 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 Mirada 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 Lee 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 Mirada 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 MIRADA 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 17th day of April 2026.

ATTEST:	MIRADA COMMUNITY
DEVELOPMENT DISTRICT

By:	
Secretary/Assistant Secretary	Chair / Vice Chair

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

Exhibit "A"

STRAP	

LegalDescription	

Units	Tax Roll O&M
Assessment	Direct O&M
Assessment	Tax Roll Debt
Assessment	Direct Debt
Assessment	

33-45-24-L4-25000.0010	MIRADA AS DESC IN INST# 2016000041909 LOT 1	1	$528.27	$1,015.72	
33-45-24-L4-25000.0020	MIRADA AS DESC IN INST# 2016000041909 LOT 2	1	$528.27	$1,015.72	
33-45-24-L4-25000.0030	MIRADA AS DESC IN INST# 2016000041909 LOT 3	1	$528.27	$1,015.72	
33-45-24-L4-25000.0040	MIRADA AS DESC IN INST# 2016000041909 LOT 4	1	$528.27	$1,015.72	
33-45-24-L4-25000.0050	MIRADA AS DESC IN INST# 2016000041909 LOT 5	1	$528.27	$1,015.72	
33-45-24-L4-25000.0060	MIRADA AS DESC IN INST# 2016000041909 LOT 6	1	$528.27	$1,015.72	
33-45-24-L4-25000.0070	MIRADA AS DESC IN INST# 2016000041909 LOT 7	1	$528.27	$1,015.72	
33-45-24-L4-25000.0080	MIRADA AS DESC IN INST# 2016000041909 LOT 8	1	$528.27	$1,015.72	
33-45-24-L4-25000.0090	MIRADA AS DESC IN INST# 2016000041909 LOT 9	1	$528.27	$1,015.72	
33-45-24-L4-25000.0100	MIRADA AS DESC IN INST# 2016000041909 LOT 10	1	$528.27	$1,015.72	
33-45-24-L4-25000.0110	MIRADA AS DESC IN INST# 2016000041909 LOT 11	1	$528.27	$1,015.72	
33-45-24-L4-25000.0120	MIRADA AS DESC IN INST# 2016000041909 LOT 12	1	$528.27	$1,015.72	
33-45-24-L4-25000.0130	MIRADA AS DESC IN INST# 2016000041909 LOT 13	1	$528.27	$1,015.72	
33-45-24-L4-25000.0140	MIRADA AS DESC IN INST# 2016000041909 LOT 14	1	$528.27	$1,015.72	
33-45-24-L4-25000.0150	MIRADA AS DESC IN INST# 2016000041909 LOT 15	1	$528.27	$1,015.72	
33-45-24-L4-25000.0160	MIRADA AS DESC IN INST# 2016000041909 LOT 16	1	$528.27	$1,015.72	
33-45-24-L4-25000.0170	MIRADA AS DESC IN INST# 2016000041909 LOT 17	1	$528.27	$1,015.72	
33-45-24-L4-25000.0180	MIRADA AS DESC IN INST# 2016000041909 LOT 18	1	$528.27	$1,015.72	
33-45-24-L4-25000.0190	MIRADA AS DESC IN INST# 2016000041909 LOT 19	1	$528.27	$1,015.72	
33-45-24-L4-25000.0200	MIRADA AS DESC IN INST# 2016000041909 LOT 20	1	$528.27	$1,015.72	
33-45-24-L4-25000.0210	MIRADA AS DESC IN INST# 2016000041909 LOT 21	1	$528.27	$1,015.72	
33-45-24-L4-25000.0220	MIRADA AS DESC IN INST# 2016000041909 LOT 22	1	$528.27	$1,015.72	
33-45-24-L4-25000.0230	MIRADA AS DESC IN INST# 2016000041909 LOT 23	1	$528.27	$1,015.72	
33-45-24-L4-25000.0240	MIRADA AS DESC IN INST# 2016000041909 LOT 24	1	$528.27	$1,015.72	
33-45-24-L4-25000.0250	MIRADA AS DESC IN INST# 2016000041909 LOT 25	1	$528.27	$1,015.72	
33-45-24-L4-25000.0260	MIRADA AS DESC IN INST# 2016000041909 LOT 26	1	$528.27	$1,015.72	
33-45-24-L4-25000.0270	MIRADA AS DESC IN INST# 2016000041909 LOT 27	1	$528.27	$1,015.72	
33-45-24-L4-25000.0280	MIRADA AS DESC IN INST# 2016000041909 LOT 28	1	$528.27	$1,015.72	
33-45-24-L4-25000.0290	MIRADA AS DESC IN INST# 2016000041909 LOT 29	1	$528.27	$1,015.72	
33-45-24-L4-25000.0300	MIRADA AS DESC IN INST# 2016000041909 LOT 30	1	$528.27	$1,015.72	
33-45-24-L4-25000.0310	MIRADA AS DESC IN INST# 2016000041909 LOT 31	1	$528.27	$1,015.72	
33-45-24-L4-25000.0320	MIRADA AS DESC IN INST# 2016000041909 LOT 32	1	$528.27	$1,015.72	
33-45-24-L4-25000.0330	MIRADA AS DESC IN INST# 2016000041909 LOT 33	1	$528.27	$1,015.72	
33-45-24-L4-25000.0340	MIRADA AS DESC IN INST# 2016000041909 LOT 34	1	$528.27	$1,015.72	
33-45-24-L4-25000.0350	MIRADA AS DESC IN INST# 2016000041909 LOT 35	1	$528.27	$1,015.72	
33-45-24-L4-25000.0360	MIRADA AS DESC IN INST# 2016000041909 LOT 36	1	$528.27	$1,015.72	
33-45-24-L4-25000.0370	MIRADA AS DESC IN INST# 2016000041909 LOT 37	1	$528.27	$1,015.72	
33-45-24-L4-25000.0380	MIRADA AS DESC IN INST# 2016000041909 LOT 38	1	$528.27	$1,015.72	
33-45-24-L4-25000.0390	MIRADA AS DESC IN INST# 2016000041909 LOT 39	1	$528.27	$1,015.72	
33-45-24-L4-25000.0400	MIRADA AS DESC IN INST# 2016000041909 LOT 40	1	$528.27	$1,015.72	
33-45-24-L4-25000.0410	MIRADA AS DESC IN INST# 2016000041909 LOT 41	1	$528.27	$1,015.72	
33-45-24-L4-25000.0420	MIRADA AS DESC IN INST# 2016000041909 LOT 42	1	$528.27	$1,015.72	
33-45-24-L4-25000.0430	MIRADA AS DESC IN INST# 2016000041909 LOT 43	1	$528.27	$1,015.72	
33-45-24-L4-25000.0440	MIRADA AS DESC IN INST# 2016000041909 LOT 44	1	$528.27	$1,015.72	
33-45-24-L4-25000.0450	MIRADA AS DESC IN INST# 2016000041909 LOT 45	1	$528.27	$1,015.72	
33-45-24-L4-25000.0460	MIRADA AS DESC IN INST# 2016000041909 LOT 46	1	$528.27	$1,015.72	
33-45-24-L4-25000.0470	MIRADA AS DESC IN INST# 2016000041909 LOT 47	1	$528.27	$1,015.72	
33-45-24-L4-25000.0480	MIRADA AS DESC IN INST# 2016000041909 LOT 48	1	$528.27	$1,015.72	
33-45-24-L4-25000.0490	MIRADA AS DESC IN INST# 2016000041909 LOT 49	1	$528.27	$1,015.72	
33-45-24-L4-25000.0500	MIRADA AS DESC IN INST# 2016000041909 LOT 50	1	$528.27	$1,015.72	
33-45-24-L4-25000.0510	MIRADA AS DESC IN INST# 2016000041909 LOT 51	1	$528.27	$1,015.72	
33-45-24-L4-25000.0520	MIRADA AS DESC IN INST# 2016000041909 LOT 52	1	$528.27	$1,015.72	
33-45-24-L4-25000.0530	MIRADA AS DESC IN INST# 2016000041909 LOT 53	1	$528.27	$1,015.72	
33-45-24-L4-25000.0540	MIRADA AS DESC IN INST# 2016000041909 LOT 54	1	$528.27	$1,015.72	
33-45-24-L4-25000.0550	MIRADA AS DESC IN INST# 2016000041909 LOT 55	1	$528.27	$1,015.72	

STRAP	

LegalDescription	

Units	Tax Roll O&M
Assessment	Direct O&M
Assessment	Tax Roll Debt
Assessment	Direct Debt
Assessment	

33-45-24-L4-25000.0560	MIRADA AS DESC IN INST# 2016000041909 LOT 56	1	$528.27	$1,015.72	
33-45-24-L4-25000.0570	MIRADA AS DESC IN INST# 2016000041909 LOT 57	1	$528.27	$1,015.72	
33-45-24-L4-25000.0580	MIRADA AS DESC IN INST# 2016000041909 LOT 58	1	$528.27	$1,015.72	
33-45-24-L4-25000.0590	MIRADA AS DESC IN INST# 2016000041909 LOT 59	1	$528.27	$1,015.72	
33-45-24-L4-25000.0600	MIRADA AS DESC IN INST# 2016000041909 LOT 60	1	$528.27	$1,015.72	
33-45-24-L4-25000.0610	MIRADA AS DESC IN INST# 2016000041909 LOT 61	1	$528.27	$1,015.72	
33-45-24-L4-25000.0620	MIRADA AS DESC IN INST# 2016000041909 LOT 62	1	$528.27	$1,015.72	
33-45-24-L4-25000.0630	MIRADA AS DESC IN INST# 2016000041909 LOT 63	1	$528.27	$1,015.72	
33-45-24-L4-25000.0640	MIRADA AS DESC IN INST# 2016000041909 LOT 64	1	$528.27	$1,015.72	
33-45-24-L4-25000.0650	MIRADA AS DESC IN INST# 2016000041909 LOT 65	1	$528.27	$1,015.72	
33-45-24-L4-25000.0660	MIRADA AS DESC IN INST# 2016000041909 LOT 66	1	$528.27	$1,015.72	
33-45-24-L4-25000.0670	MIRADA AS DESC IN INST# 2016000041909 LOT 67	1	$528.27	$1,015.72	
33-45-24-L4-25000.0680	MIRADA AS DESC IN INST# 2016000041909 LOT 68	1	$528.27	$1,015.72	
33-45-24-L4-25000.0690	MIRADA AS DESC IN INST# 2016000041909 LOT 69	1	$528.27	$1,015.72	
33-45-24-L4-25000.0700	MIRADA AS DESC IN INST# 2016000041909 LOT 70	1	$528.27	$1,015.72	
33-45-24-L4-25000.0710	MIRADA AS DESC IN INST# 2016000041909 LOT 71	1	$528.27	$1,015.72	
33-45-24-L4-25000.0720	MIRADA AS DESC IN INST# 2016000041909 LOT 72	1	$528.27	$1,015.72	
33-45-24-L4-25000.0730	MIRADA AS DESC IN INST# 2016000041909 LOT 73	1	$528.27	$1,015.72	
33-45-24-L4-25000.0740	MIRADA AS DESC IN INST# 2016000041909 LOT 74	1	$528.27	$1,015.72	
33-45-24-L4-25000.0750	MIRADA AS DESC IN INST# 2016000041909 LOT 75	1	$528.27	$1,015.72	
33-45-24-L4-25000.0760	MIRADA AS DESC IN INST# 2016000041909 LOT 76	1	$528.27	$1,015.72	
33-45-24-L4-25000.0770	MIRADA AS DESC IN INST# 2016000041909 LOT 77	1	$528.27	$1,015.72	
33-45-24-L4-25000.0780	MIRADA AS DESC IN INST# 2016000041909 LOT 78	1	$528.27	$1,015.72	
33-45-24-L4-25000.0790	MIRADA AS DESC IN INST# 2016000041909 LOT 79	1	$528.27	$1,015.72	
33-45-24-L4-25000.0800	MIRADA AS DESC IN INST# 2016000041909 LOT 80	1	$528.27	$1,015.72	
33-45-24-L4-25000.0810	MIRADA AS DESC IN INST# 2016000041909 LOT 81	1	$528.27	$1,015.72	
33-45-24-L4-25000.0820	MIRADA AS DESC IN INST# 2016000041909 LOT 82	1	$528.27	$1,015.72	
33-45-24-L4-25000.0830	MIRADA AS DESC IN INST# 2016000041909 LOT 83	1	$528.27	$1,015.72	
33-45-24-L4-25000.0840	MIRADA AS DESC IN INST# 2016000041909 LOT 84	1	$528.27	$1,015.72	
33-45-24-L4-25000.0850	MIRADA AS DESC IN INST# 2016000041909 LOT 85	1	$528.27	$1,015.72	
33-45-24-L4-25000.0860	MIRADA AS DESC IN INST# 2016000041909 LOT 86	1	$528.27	$1,015.72	
33-45-24-L4-25000.0870	MIRADA AS DESC IN INST# 2016000041909 LOT 87	1	$528.27	$1,015.72	
33-45-24-L4-25000.0880	MIRADA AS DESC IN INST# 2016000041909 LOT 88	1	$528.27	$1,015.72	
33-45-24-L4-25000.0890	MIRADA AS DESC IN INST# 2016000041909 LOT 89	1	$528.27	$1,015.72	
33-45-24-L4-25000.0900	MIRADA AS DESC IN INST# 2016000041909 LOT 90	1	$528.27	$1,015.72	
33-45-24-L4-25000.0910	MIRADA AS DESC IN INST# 2016000041909 LOT 91	1	$528.27	$1,015.72	
33-45-24-L4-25000.0920	MIRADA AS DESC IN INST# 2016000041909 LOT 92	1	$528.27	$0.00	
33-45-24-L4-25000.0930	MIRADA AS DESC IN INST# 2016000041909 LOT 93	1	$528.27	$1,015.72	
33-45-24-L4-25000.0940	MIRADA AS DESC IN INST# 2016000041909 LOT 94	1	$528.27	$1,015.72	
33-45-24-L4-25000.0950	MIRADA AS DESC IN INST# 2016000041909 LOT 95	1	$528.27	$1,015.72	
33-45-24-L4-25000.0960	MIRADA AS DESC IN INST# 2016000041909 LOT 96	1	$528.27	$1,015.72	
33-45-24-L4-25000.0970	MIRADA AS DESC IN INST# 2016000041909 LOT 97	1	$528.27	$1,015.72	
33-45-24-L4-25000.0980	MIRADA AS DESC IN INST# 2016000041909 LOT 98	1	$528.27	$1,015.72	
33-45-24-L4-25000.0990	MIRADA AS DESC IN INST# 2016000041909 LOT 99	1	$528.27	$1,015.72	
33-45-24-L4-25000.1000	MIRADA AS DESC IN INST# 2016000041909 LOT 100	1	$528.27	$1,015.72	
33-45-24-L4-25000.1010	MIRADA AS DESC IN INST# 2016000041909 LOT 101	1	$528.27	$1,015.72	
33-45-24-L4-25000.1020	MIRADA AS DESC IN INST# 2016000041909 LOT 102	1	$528.27	$1,015.72	
33-45-24-L4-25000.1030	MIRADA AS DESC IN INST# 2016000041909 LOT 103	1	$528.27	$1,015.72	
33-45-24-L4-25000.1040	MIRADA AS DESC IN INST# 2016000041909 LOT 104	1	$528.27	$1,015.72	

33-45-24-L4-26000.1050	MIRADA PHASE 2 LOT 105 AS DESC IN INST 2018000181357	
33-45-24-L4-26000.1060	MIRADA PHASE 2 LOT 106 AS DESC IN INST 2018000181357	
33-45-24-L4-26000.1070	MIRADA PHASE 2 LOT 107 AS DESC IN INST 2018000181357	
33-45-24-L4-26000.1080	MIRADA PHASE 2 LOT 108 AS DESC IN INST 2018000181357	
33-45-24-L4-26000.1090	MIRADA PHASE 2 LOT 109 AS DESC IN INST 2018000181357	
33-45-24-L4-26000.1100	MIRADA PHASE 2 LOT 110 AS DESC IN INST 2018000181357	
33-45-24-L4-26000.1110	MIRADA PHASE 2 LOT 111 AS DESC IN INST 2018000181357	
33-45-24-L4-26000.1120	MIRADA PHASE 2 LOT 112 AS DESC IN INST 2018000181357	
33-45-24-L4-26000.1130	MIRADA PHASE 2 LOT 113 AS DESC IN INST 2018000181357	

1	$528.27	$1,015.72	
1	$528.27	$1,015.72	
1	$528.27	$1,015.72	
1	$528.27	$1,015.72	
1	$528.27	$1,015.72	
1	$528.27	$1,015.72	
1	$528.27	$1,015.72	
1	$528.27	$1,015.72	
1	$528.27	$1,015.72	

STRAP	

LegalDescription	

Units	Tax Roll O&M
Assessment	Direct O&M
Assessment	Tax Roll Debt
Assessment	Direct Debt
Assessment	

33-45-24-L4-26000.1140	MIRADA PHASE 2 LOT 114 AS DESC IN INST 2018000181357	1	$528.27	$1,015.72		
33-45-24-L4-26000.1150	MIRADA PHASE 2 LOT 115 AS DESC IN INST 2018000181357	1	$528.27	$1,015.72		
33-45-24-L4-26000.1160	MIRADA PHASE 2 LOT 116 AS DESC IN INST 2018000181357	1	$528.27	$1,015.72		
33-45-24-L4-26000.1170	MIRADA PHASE 2 LOT 117 AS DESC IN INST 2018000181357	1	$528.27	$1,015.72		
33-45-24-L4-26000.1180	MIRADA PHASE 2 LOT 118 AS DESC IN INST 2018000181357	1	$528.27	$1,015.72		
33-45-24-L4-26000.1190	MIRADA PHASE 2 LOT 119 AS DESC IN INST 2018000181357	1	$528.27	$1,015.72		
33-45-24-L4-26000.1200	MIRADA PHASE 2 LOT 120 AS DESC IN INST 2018000181357	1	$528.27	$1,015.72		
33-45-24-L4-26000.1210	MIRADA PHASE 2 LOT 121 AS DESC IN INST 2018000181357	1	$528.27	$1,015.72		
33-45-24-L4-26000.1220	MIRADA PHASE 2 LOT 122 AS DESC IN INST 2018000181357	1	$528.27	$1,015.72		
33-45-24-L4-26000.1230	MIRADA PHASE 2 LOT 123 AS DESC IN INST 2018000181357	1	$528.27	$1,015.72		
33-45-24-L4-26000.1240	MIRADA PHASE 2 LOT 124 AS DESC IN INST 2018000181357	1	$528.27	$1,015.72		
33-45-24-L4-26000.1250	MIRADA PHASE 2 LOT 125 AS DESC IN INST 2018000181357	1	$528.27	$1,015.72		
33-45-24-L4-26000.1260	MIRADA PHASE 2 LOT 126 AS DESC IN INST 2018000181357	1	$528.27	$1,015.72		
33-45-24-L4-26000.1270	MIRADA PHASE 2 LOT 127 AS DESC IN INST 2018000181357	1	$528.27	$1,015.72		
33-45-24-L4-26000.1280	MIRADA PHASE 2 LOT 128 AS DESC IN INST 2018000181357	1	$528.27	$1,015.72		
33-45-24-L4-26000.1290	MIRADA PHASE 2 LOT 129 AS DESC IN INST 2018000181357	1	$528.27	$1,015.72		
33-45-24-L4-26000.1300	MIRADA PHASE 2 LOT 130 AS DESC IN INST 2018000181357	1	$528.27	$1,015.72		
33-45-24-L4-26000.1310	MIRADA PHASE 2 LOT 131 AS DESC IN INST 2018000181357	1	$528.27	$1,015.72		
33-45-24-L4-26000.1320	MIRADA PHASE 2 LOT 132 AS DESC IN INST 2018000181357	1	$528.27	$1,015.72		
33-45-24-L4-26000.1330	MIRADA PHASE 2 LOT 133 AS DESC IN INST 2018000181357	1	$528.27	$1,015.72		
33-45-24-L4-26000.1340	MIRADA PHASE 2 LOT 134 AS DESC IN INST 2018000181357	1	$528.27	$1,015.72		
33-45-24-L4-26000.1350	MIRADA PHASE 2 LOT 135 AS DESC IN INST 2018000181357	1	$528.27	$1,015.72		
33-45-24-L4-26000.1360	MIRADA PHASE 2 LOT 136 AS DESC IN INST 2018000181357	1	$528.27	$1,015.72		
136	$71,844.72	$0  $137,122.20	$0	

March 26, 2026

To the Board of Supervisors
Mirada Community Development District Lee County, Florida

1001 Yamato Road ▪ Suite 301 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

We have audited the financial statements of Islands at Mirada Community Development District (“District”) as of and for the fiscal year ended September 30, 2025, and have issued our report thereon dated March 26, 2026. Professional standards require that we advise you of the following matters relating to our audit.
We have also examined the District’s compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2025 which was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants.

Our Responsibility in Relation to the Financial Statement Audit

Our responsibility, as described by professional standards, is to form and express an opinion(s) about whether the financial statements that have been prepared by management with your oversight are presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America. Our audit of the financial statements does not relieve you or management of your respective responsibilities.

Our responsibility, as prescribed by professional standards, is to plan and perform our audit to obtain reasonable, rather than absolute, assurance about whether the financial statements are free of material misstatement. An audit of financial statements includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control over financial reporting. Accordingly, as part of our audit, we considered the internal control of the District solely for the purpose of determining our audit procedures and not to provide any assurance concerning such internal control.

We are also responsible for communicating significant matters related to the audit that are, in our professional judgment, relevant to your responsibilities in overseeing the financial reporting process.

However, we are not required to design procedures for the purpose of identifying other matters to communicate to you.

Any findings regarding significant deficiencies or material weaknesses in internal control over financial reporting, material noncompliance, or other matters noted during our audit, if any, are communicated in separate reports included in the District’s financial report—titled Independent Auditor’s Report on Internal Control Over Financial Reporting and Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards and Management Letter Pursuant to the Rules of the Auditor General of the State of Florida.

Planned Scope and Timing of the Audit
We conducted our audit consistent with the planned scope and timing we previously communicated to you.

Compliance with All Ethics Requirements Regarding Independence

The engagement team, others in our firm, as appropriate, and our firm, have complied with all relevant ethical requirements regarding independence.
With respect to financial statement preparation, the following safeguards are in place:

Management made all decisions and performed all management functions;
A competent individual was assigned to oversee the services;
Management evaluated the adequacy of the services performed;
Management evaluated and accepted responsibility for the result of the service performed; and
Management established and maintained internal controls, including monitoring ongoing activities.
Qualitative Aspects of the Entity’s Significant Accounting Practices
Significant Accounting Policies

Management is responsible for selecting and applying appropriate accounting policies. A summary of the significant accounting policies adopted by the District is included in Note 2 to the financial statements. There were no new accounting policies adopted and no changes in existing significant accounting policies or their application during the fiscal year, other than those described in Note 2, if any. No matters came to our attention that, under professional standards, we are required to inform you about concerning (1) the methods used to account for significant unusual transactions or (2) the effect of significant accounting policies in controversial or emerging areas for which there is a lack of authoritative guidance or consensus.

Significant Accounting Estimates

Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s current judgments. Those judgments normally reflect management’s knowledge and experience about past and current events and assumptions about future events.

Certain accounting estimates, if present, may be particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them could differ markedly from management’s current judgments.

In connection with our audit, we considered the reasonableness of the accounting estimates used by management. The most sensitive accounting estimate(s) affecting the financial statements included, as applicable:

Management’s estimate of the useful lives of capital assets.
Management’s estimate of the liability for employee compensated absences.
Management’s estimate of the Net Other Post-Employment Benefits (OPEB) liability.
Management’s estimate of the Net Pension Liability.

If none of the above estimates or other sensitive estimates were applicable in the current year, this section should be read to indicate that no such significant accounting estimates were identified.

We evaluated the key factors and assumptions used by management to develop the estimate(s) and determined that they were reasonable in relation to the financial statements taken as a whole.

Financial Statement Disclosures

Certain financial statement disclosures involve significant judgment and are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting the District’s financial statements included, as applicable:

Long-term liabilities related to bonds payable and debt service requirements.
Litigation, claims, and assessments related to pending legal matters; and
Pension and Other Post-Employment Benefit (OPEB) plan disclosures.
If no such disclosures were identified for the current year, this section should be read to indicate that we did not note any financial statement disclosures involving significant judgment or sensitivity.

Circumstances Affecting the Auditor’s Report

Professional standards require us to communicate any circumstances that affect the form or content of our auditor’s report. If applicable, such circumstances—such as a modification of opinion, an emphasis-of-matter or other-matter paragraph, or a reference to substantial doubt about the District’s ability to continue as a going concern—are described in our auditor’s report included in the District’s financial report. If no such circumstances existed, this section should be read to indicate that our report was unmodified.

Significant Difficulties Encountered during the Audit

We encountered no significant difficulties in dealing with management relating to the performance of the audit.
Corrected Misstatements

Professional standards require us to communicate all material misstatements identified and corrected during the audit. Management has corrected all misstatements that were identified as a result of our audit procedures. Any such audit adjustments, if applicable, are summarized in the accompanying schedule of journal entries. If none were identified, this section should be read to indicate that we did not note any misstatements that were material, individually or in the aggregate, to the financial statements taken as a whole.

Disagreements with Management
For purposes of this letter, professional standards define a disagreement with management as a matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or auditing matter, which could be significant to the Districts’s financial statements or the auditor’s report. No such disagreements arose during the course of the audit.

Representations Requested from Management

Professional standards require that we obtain certain written representations from management as part of our audit. We have received such representations in a letter. A copy of this letter is available for your review upon request.

Management’s Consultations with Other Accountants
In some cases, management may decide to consult with other accountants about auditing and accounting matters. Management informed us that, and to our knowledge, there were no consultations with other accountants regarding auditing and accounting matters.

Other Significant Matters, Findings, or Issues

In the normal course of our professional association with the District, we generally discuss a variety of matters, including the application of accounting principles and auditing standards, significant events or transactions that occurred during the year, operating and regulatory conditions affecting the entity, and operational plans and strategies that may affect the risks of material misstatement. None of the matters discussed resulted in a condition to our retention as the District’s auditors.

As noted previously in this letter, any current-year findings identified during our audit are communicated in our separate reports titled Independent Auditor’s Report on Internal Control Over Financial Reporting and Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards and Management Letter Pursuant to the Rules of the Auditor General of the State of Florida. If no findings were identified, this section should be read to indicate that we did not note any additional significant matters or findings requiring communication to those charged with governance.

This report is intended solely for the information and use of the Board of Supervisors and management of the District and is not intended to be and should not be used by anyone other than these specified parties.

Grau & Associates

MIRADA
COMMUNITY DEVELOPMENT DISTRICT LEE COUNTY, FLORIDA
FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

MIRADA COMMUNITY DEVELOPMENT DISTRICT LEE COUNTY, FLORIDA

TABLE OF CONTENTS

	  Page		
INDEPENDENT AUDITOR’S REPORT	1-2	
MANAGEMENT’S DISCUSSION AND ANALYSIS	3-6	
BASIC FINANCIAL STATEMENTS		
Government-Wide Financial Statements:		
Statement of Net Position	7	
Statement of Activities	8	
Fund Financial Statements:
Balance Sheet – Governmental Funds	
9	
Reconciliation of the Balance Sheet- Governmental Funds to
the Statement of Net Position	
10	
Statement of Revenues, Expenditures and Changes in Fund Balances –
Governmental Funds	
11	
Reconciliation of the Statement of Revenues, Expenditures and Changes in
Fund Balances of Governmental Funds to the Statement of Activities	
12	
Notes to the Financial Statements	13-21	
REQUIRED SUPPLEMENTARY INFORMATION		
Schedule of Revenues, Expenditures and Changes in Fund Balances –
Budget and Actual – General Fund	
22	
Notes to Required Supplementary Information	23	
OTHER INFORMATION
Data Elements Required by FL Statute 218.39 (3)(c)	
24	
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS	

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

27	
MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	
28-29	

INDEPENDENT AUDITOR’S REPORT

To the Board of Supervisors
Mirada Community Development District Lee County, Florida

1001 Yamato Road ▪ Suite 301 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities and each major fund of Mirada Community Development District, Lee County, Florida (“District”) as of and for the fiscal year ended September 30, 2025, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of September 30, 2025, and the respective changes in financial position thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
The District’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information Included in the Financial Report
Management is responsible for the other information included in the financial report. The other information comprises the information for compliance with FL Statute 218.39 (3) (c) but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated 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, contracts, grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.

March 26, 2026

MANAGEMENT’S DISCUSSION AND ANALYSIS

Our discussion and analysis of Mirada Community Development District, Lee County, Florida (“District”) provides a narrative overview of the District’s financial activities for the fiscal year ended September 30, 2025. Please read it in conjunction with the District’s Independent Auditor’s Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.

FINANCIAL HIGHLIGHTS

The liabilities of the District exceeded its assets at the close of the most recent fiscal year resulting in a net position deficit balance of ($411,441).

The change in the District’s total net position in comparison with the prior fiscal year was $25,743, an increase. The key components of the District’s net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2025, the District’s governmental funds reported combined ending fund balances of $228,291, an increase of $24,361 in comparison with the prior fiscal year. Fund balance is nonspendable for prepaid items, restricted for debt service and capital projects, and the remainder is unassigned fund balance which is available for spending at the District’s discretion.
OVERVIEW OF FINANCIAL STATEMENTS

This discussion and analysis are intended to serve as the introduction to the District’s basic financial statements. The District’s basic financial statements are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

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

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

The statement of activities presents information showing how the government’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods.

The government-wide financial statements include all governmental activities that are principally supported by assessments. The District does not have any business-type activities. The governmental activities of the District include the general government (management) and maintenance functions.
Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The District has one fund category: governmental funds.

Governmental Funds
Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a District’s near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the District’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balance provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The District maintains three governmental funds for external reporting. Information is presented separately in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund, debt service fund, and capital projects fund, all of which are considered to be major funds.

The District adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget.

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

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

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

NET POSITION
SEPTEMBER 30,		
2025	2024	
Current and other assets	$	229,045	$	204,645	
Capital assets, net of depreciation	1,082,298	1,127,393	
Total assets	1,311,343	1,332,038	
Current liabilities	35,036	35,836	
Long-term liabilities	1,687,748	1,733,386	
Total liabilities	1,722,784	1,769,222	
Net position		
Net investment in capital assets	(604,881)	(605,448)	
Restricted	130,772	119,346	
Unrestricted	62,668	48,918	
Total net position	$	(411,441)	$	(437,184)	

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

The restricted portion of the District’s net position represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position may be used to meet the District’s other obligations.
The District’s net position increased during the most recent fiscal year. The majority of the increase represents the extent to which ongoing program revenues exceeded the cost of operations and depreciation expense.

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

CHANGES IN NET POSITION
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,
2025	2024

Revenues:
Program revenues:
Charges for services	$	202,153	$	202,171	
Operating grants and contributions	7,890	8,527	
Capital grants and contributions	24	28	
General revenues	1,966	2,220	
Total revenues	212,033	212,946	
Expenses:	
General government	57,382	64,492	
Maintenance and operations	45,095	45,095	
Interest	83,813	85,775	
Total expenses	186,290	195,362	
Change in net position	25,743	17,584	
Net position - beginning	(437,184)	(454,768)	
Net position - ending	$	(411,441)	$	(437,184)	

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2025 was $186,290. The costs of the District’s activities were primarily funded by program revenues. In the current fiscal year, program revenues were comprised primarily of assessments, and also included investment income. In total, expenses decreased over the prior fiscal year as a result of a decrease in engineer related expenses.

GENERAL BUDGETING HIGHLIGHTS

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

Capital Assets
At September 30, 2025, the District had $1,352,868 invested in capital assets for its governmental activities. In the government-wide financial statements, depreciation of $270,570 has been taken, which resulted in a net book value of $1,082,298. More detailed information about the District’s capital assets is presented in the notes of the financial statements.

Capital Debt
At September 30, 2025, the District had $1,695,000 in Bonds outstanding for its governmental activities. More detailed information about the District’s capital debt is presented in the notes of the financial statements.
ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS AND OTHER EVENTS

The District does not anticipate any major projects or significant changes to its infrastructure maintenance program for the subsequent fiscal year. In addition, it is anticipated that the general operations of the District will remain fairly constant.
CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT

This financial report is designed to provide our citizens, land owners, customers, investors and creditors with a general overview of the District’s finances and to demonstrate the District’s accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact the Mirada Community Development District Finance Department at 5385 N. Nob Hill Road, Sunrise, Florida, 33351.

STATEMENT OF NET POSITION SEPTEMBER 30, 2025		
	
Governmental	
		Activities		
ASSETS		
Cash	$	5,408	
Investments	50,171	
Assessments receivable	413	
Prepaid items	7,702	
Restricted assets:		
Investments	165,351	
Capital assets:		
Depreciable, net		1,082,298 	
Total assets		1,311,343 	
LIABILITIES		
Accounts payable	754	
Accrued interest payable	34,282	
Non-current liabilities:		
Due within one year	48,000	
Due in more than one year		1,639,748 	
Total liabilities		1,722,784 	
NET POSITION		
Net investment in capital assets	(604,881)	
Restricted for debt service	130,772	
Unrestricted		62,668 	
Total net position	 $	(411,441) 	

See notes to the financial statements

STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

Program Revenues

Net (Expense) Revenue and Changes in Net Position

Functions/Programs	Expenses Primary government:
Governmental activities:

Charges for Services

Operating Grants and Contributions

Capital Grants and Contributions

Governmental Activities

General government	$	57,382	$	57,382	$	-	$	-		$	-	
Maintenance and operations	45,095	11,784	-		24	(33,287)	
Interest on long-term debt	83,813	132,987	7,890	-		57,064	
Total governmental activities	186,290	202,153	7,890		24	23,777	

General revenues:
Unrestricted investment earnings		1,966 	
Total general revenues		1,966 	
Change in net position	25,743	
Net position - beginning		(437,184) 	
Net position - ending	 $	(411,441) 	

See notes to the financial statements

BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2025

	Major Funds	
Capital

Total Governmental

General

Debt Service

Projects

Funds

ASSETS		
Cash	$	5,408	$	-	$	-	$	5,408	
Investments	50,171	164,782	569	215,522	
Due from other funds	-	272	-	272	
Assessments receivable	413	-	-	413	
Prepaid items	7,702	-	-	7,702	
Total assets	$	63,694	$  165,054	$	569	$	229,317	

LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable	$	754	$	-	$	-	$	754	
Due to other funds	272	-	-	272	
Total liabilities	1,026	-	-	1,026	

Fund balances:
Nonspendable:
Prepaid items	7,702	-	-	7,702	
Restricted for:					
Debt service	-	165,054	-	165,054	
Capital projects	-	-	569	569	
Unassigned	54,966	-	-	54,966	
Total fund balances	62,668	165,054	569	228,291	

Total liabilities and fund balances	
$	63,694	
$  165,054	
$	569	
$	229,317	

See notes to the financial statements

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

Fund balance - governmental funds	$
Amounts reported for governmental activities in the statement of net position are different because:
Capital assets used in governmental activities are not financial resources and, therefore, are not reported as assets in the governmental funds. The statement of net position includes those capital assets, net of accumulated depreciation, in the assets of the government as a whole.
Cost of capital assets	1,352,868

228,291

Accumulated depreciation		(270,570) 	1,082,298
All liabilities, both current and long-term, are reported in the government- wide financial statements.
Accrued interest payable	(34,282)
Unamortized issuance discount	7,252
Bonds payable		(1,695,000)	(1,722,030) 
Net position of governmental activities	 $	(411,441) 

See notes to the financial statements

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

	Major Funds		Total

General

Debt Service

Capital Projects

Governmental Funds

REVENUES		
Assessments	$	69,166	$ 132,987	$	-		$	202,153	
Interest	1,966	7,890		24	9,880	
Total revenues	71,132	140,877		24	212,033	

EXPENDITURES
Current:
General government Debt service:
Principal	57,382

-	-

46,000	-

-		57,382

46,000	
Interest	-	84,290	-		84,290	
Total expenditures	57,382	130,290	-		187,672	
Excess (deficiency) of revenues over (under) expenditures	

13,750	

10,587		

24	

24,361	

Fund balances - beginning	
48,918	
154,467	
545	
203,930	

Fund balances - ending	
$	62,668	
$ 165,054	
$	569	
$	228,291	

See notes to the financial statements

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

Net change in fund balances - total governmental funds	$ Amounts reported for governmental activities in the statement of activities
are different because:
Depreciation of capital assets is not recognized in the governmental fund financial statements, but is reported as an expense in the

24,361

statement of activities.	(45,095)
The change in accrued interest on long-term liabilities between the
current and prior fiscal year is recorded in the statement of activities,
but not in the fund financial statements.	
839	
Amortization of Bond discounts/premiums is not recognized in the governmental fund financial statements, but is reported as an expense in the statement of activities.	

(362)	
Repayment of long-term liabilities are reported as expenditures in the governmental fund financial statements, but such repayments reduce liabilities in the statement of net position and are eliminated in the statement of activities.	

	46,000 	
Change in net position of governmental activities	 $	25,743 	

See notes to the financial statements

LEE COUNTY, FLORIDA
NOTES TO FINANCIAL STATEMENTS

NOTE 1 – NATURE OF ORGANIZATION AND REPORTING ENTITY

Mirada Community Development District ("District") was created on June 16, 2007 by Ordinance 07-21 by the Board of County Commissioners of Lee County, Florida, pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue Bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.

The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District.

The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The Supervisors are elected by the owners of the property within the District. The Board of Supervisors of the District exercise all powers granted to the District pursuant to Chapter 190, Florida Statutes.
The Board has the responsibility for:
Assessing and levying assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing improvements.

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

Government-Wide and Fund Financial Statements
The basic financial statements include both government-wide and fund financial statements.
The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements.
The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment. Operating-type special assessments for maintenance and debt service are treated as charges for services; and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Other items not included among program revenues are reported instead as general revenues.

Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Assessments are recognized as revenues in the year for which they are levied. Grants and similar items are to be recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due.
Assessments
Assessments are non-ad valorem assessments on benefitted property within the District. Operating and Maintenance Assessments are based upon adopted budget and levied annually at a public hearing of the District. Debt Service Assessments are levied when Bonds are issued and assessed and collected on an annual basis. The District may collect assessments directly or utilize the uniform method of collection (Chapter 197.3632, Florida Statutes). Direct collected assessments are due as determined by annual assessment resolution adopted by the Board of Supervisors. Assessments collected under the uniform method are mailed by County Tax Collector on November 1 and due on or before March 31 of each year. Property owners may prepay a portion or all of the Debt Service Assessments on their property subject to various provisions in the Bond documents.

Assessments and interest associated with the current fiscal period are considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period.

The District reports the following major governmental funds:

General Fund
The general fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund.
Debt Service Fund
The debt service fund is used to account for the accumulation of resources for the annual payment of principal and interest on long-term debt.

Capital Projects Fund
This fund accounts for the financial resources to be used for the acquisition or construction of major infrastructure within the District.
As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements.

When both restricted and unrestricted resources are available for use, it is the government’s policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed.

Assets, Liabilities and Net Position or Equity

Restricted Assets
These assets represent cash and investments set aside pursuant to Bond covenants or other contractual restrictions.
Deposits and Investments
The District’s cash and cash equivalents are considered to be cash on hand and demand deposits (interest and non-interest bearing).

The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section
218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following:

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

The State Board of Administration’s (“SBA”) Local Government Surplus Funds Trust Fund (“Florida PRIME”) is a “2a-7 like” pool. A “2a-7 like” pool is an external investment pool that is not registered with the Securities and Exchange Commission (“SEC”) as an investment company, but nevertheless has a policy that it will, and does, operate in a manner consistent with the SEC’s Rule 2a-7 of the Investment Company Act of 1940, which comprises the rules governing money market funds. Thus, the pool operates essentially as a money market fund. The District has reported its investment in Florida PRIME at amortized cost for financial reporting purposes.
Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due. In addition, surplus funds may be deposited into certificates of deposit which are insured and any unspent Bond proceeds are required to be held in investments as specified in the Bond Indenture.

The District records all interest revenue related to investment activities in the respective funds. Investments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles.

Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.
Capital Assets
Capital assets which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.

Capital Assets (Continued)
Property, plant and equipment of the District are depreciated using the straight-line method over the following estimated useful lives:
Assets	Years	
Infrastructure - stormwater management	30	
Infrastructure - landscaping	30	
Unearned Revenue
Governmental funds report unearned revenue in connection with resources that have been received, but not yet earned.

Long-Term Obligations
In the government-wide financial statements long-term debt and other long-term obligations are reported as liabilities in the statement of net position. Bond premiums and discounts are deferred and amortized over the life of the Bonds. Bonds payable are reported net of applicable premiums or discounts. Bond issuance costs are expensed when incurred.
In the fund financial statements, governmental fund types recognize premiums and discounts, as well as issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

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

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.

Fund Equity/Net Position
In the fund financial statements, governmental funds report non spendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change.

Fund Equity/Net Position (Continued)
The District can establish limitations on the use of fund balance as follows:
Committed fund balance – Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category.

Assigned fund balance – Includes spendable fund balance amounts established by the Board of Supervisors that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board may also assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year’s appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.

The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.
Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government-wide financial statements are categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District’s Bond covenants or other contractual restrictions. Unrestricted net position consists of the net position not meeting the definition of either of the other two components.

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

NOTE 3 – BUDGETARY INFORMATION

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

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

The District’s cash balances were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act", requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses.
Investments
The District’s investments were held as follows at September 30, 2025:

 Amortized Cost	Credit Risk	Maturities	
Weighted average of the fund

Fidelity Government Portfolio
Investment in Local Government Surplus Funds Trust Fund (Florida PRIME)

$	165,351	S&P AAAm

	50,171 	S&P AAAm

portfolio: 34 days
Weighted average of the fund portfolio: 47 days

Total Investments	$	215,522
Credit risk – For investments, credit risk is generally the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Investment ratings by investment type are included in the preceding summary of investments.

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

Interest rate risk – The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates.
However, the Bond Indenture limits the type of investments held using unspent proceeds.

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

These guidelines recognize a three-tiered fair value hierarchy, in order of highest priority, as follows:
Level 1: Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access;
Level 2: Investments whose inputs - other than quoted market prices - are observable either directly or indirectly; and,
Level 3: Investments whose inputs are unobservable.
The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs.
Money market investments that have a maturity at the time of purchase of one year or less and are held by governments other than external investment pools should be measured at amortized cost. For external investment pools that qualify to be measured at amortized cost, the pool’s participants should also measure their investments in that external investment pool at amortized cost for financial reporting purposes. Accordingly, the District’s investments have been reported at amortized cost above.

Investments (Continued)
External Investment Pool – With regard to redemption gates, Chapter 218.409(8)(a), Florida Statutes, states that “The principal, and any part thereof, of each account constituting the trust fund is subject to payment at any time from the moneys in the trust fund. However, the Executive Director may, in good faith, on the occurrence of an event that has a material impact on liquidity or operations of the trust fund, for 48 hours limit contributions to or withdrawals from the trust fund to ensure that the Board can invest moneys entrusted to it in exercising its fiduciary responsibility. Such action must be immediately disclosed to all participants, the Trustees, the Joint Legislative Auditing Committee, the Investment Advisory Council, and the Participant Local Government Advisory Council. The Trustees shall convene an emergency meeting as soon as practicable from the time the Executive Director has instituted such measures and review the necessity of those measures. If the Trustees are unable to convene an emergency meeting before the expiration of the 48-hour moratorium on contributions and withdrawals, the moratorium may be extended by the Executive Director until the Trustees are able to meet to review the necessity for the moratorium. If the Trustees agree with such measures, the Trustees shall vote to continue the measures for up to an additional 15 days. The Trustees must convene and vote to continue any such measures before the expiration of the time limit set, but in no case may the time limit set by the Trustees exceed 15 days.” With regard to liquidity fees, Florida Statute 218.409(4) provides authority for the SBA to impose penalties for early withdrawal, subject to disclosure in the enrollment materials of the amount and purpose of such fees. At present, no such disclosure has been made.

As of September 30, 2025, there were no redemption fees or maximum transaction amounts, or any other requirements that serve to limit a participant’s daily access to 100% of their account value.

NOTE 5 – CAPITAL ASSETS
Capital asset activity for the fiscal year ended September 30, 2025 was as follows:

Governmental activities
Capital assets, being depreciated

Beginning Balance

Additions	Reductions

Ending Balance

Infrastructure - stormwater management	$  1,252,868	$	-	$	-	$	1,252,868	
Infrastructure - landscaping	100,000	-	-	100,000	
Total capital assets, being depreciated	1,352,868	-	-	1,352,868	

Less accumulated depreciation for: Infrastructure - stormwater management	

208,810	

41,762	

-	

250,572	
Infrastructure - landscaping	16,665	3,333	-	19,998	
Total accumulated depreciation	225,475	45,095	-	270,570	

Total capital assets, being depreciated, net	
1,127,393	
(45,095)	
-	1,082,298	

Governmental activities capital assets, net	
$  1,127,393	
$	(45,095)	
$	-	$  1,082,298	
Depreciation was charged to maintenance and operations.

On March 31, 2016, the District issued $2,050,000 of Special Assessment Bonds, Series 2016 consisting of $223,000 Term Bonds due on May 1, 2022 with a fixed interest rate of 3.7%, $230,000 Term Bonds due on May 1, 2027 with a fixed interest rate of 4.375%, $744,000 Term Bonds due on May 1, 2038 with a fixed interest rate of 4.75 %, and $853,000 Term Bonds due on May 1, 2046 with a fixed interest rate of 5%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November 1, commencing November 1, 2016 and the principal is to be paid serially on each May 1, commencing May 1, 2017.
The Bonds are subject to redemption at the option of the District prior to their maturity. The Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture.

The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District was in compliance with those requirements of the Bond Indenture at September 30, 2025.
Changes in long-term liability activity for the fiscal year ended September 30, 2025 were as follows:

	Beginning
Balance	
Additions	
Reductions	Ending
Balance	Due Within
One Year	
Governmental activities						
Bonds payable:						
Series 2016	$	1,741,000	$	-	$	46,000	$  1,695,000	$	48,000	
Less: original issue discount	7,614	-	362	7,252	-	
Total	$	1,733,386	$	-	$	45,638	$  1,687,748	$	48,000	

At September 30, 2025, the scheduled debt service requirements on the long-term debt were as follows:

Year ending

	Governmental Activities	

  September 30:	Principal	Interest	Total	
2026	$	48,000	$	82,278	$	130,278	
2027	50,000	80,178	130,178	
2028	53,000	77,990	130,990	
2029	55,000	75,473	130,473	
2030	58,000	72,860	130,860	
2031-2035	335,000	320,125	655,125	
2036-2040	426,000	232,265	658,265	
2041-2045	544,000	115,850	659,850	
2046		126,000	6,300	132,300 	
Total	 $	1,695,000	$	1,063,319	$	2,758,319 	

NOTE 7 – MANAGEMENT COMPANY

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

NOTE 8 – RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. There were no settled claims during the past three years.

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

 Budgeted Amounts  Original & Final

Actual Amounts

Variance with Final Budget - Positive (Negative)

REVENUES		
Assessments	$	67,534	$	69,166	$	1,632	
Interest and other revenues	1,000	1,966	966	
Total revenues	68,534	71,132	2,598	

EXPENDITURES
Current:				
General government	68,534	57,382	11,152	
Total expenditures	68,534	57,382	11,152	

Excess (deficiency) of revenues over (under) expenditures	

 $	-		

13,750	

 $	13,750 	
Fund balance - beginning			48,918 		
Fund balance - ending		 $	62,668 		

See notes to required supplementary information

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget for the general fund. The District’s budgeting process is based on estimates of cash receipts and cash expenditures which are approved by the Board. The budget approximates a basis consistent with accounting principles generally accepted in the United States of America (generally accepted accounting principles).

The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2025.

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

Element	Comments
Number of district employees compensated in the last pay period of the
District’s fiscal year being reported.	0
Number of independent contractors compensated to whom nonemployee
compensation was paid in the last month of the District’s fiscal year being	2
reported.
Employee compensation	$0
Independent contractor compensation	$38,280
Construction projects to begin on or after October 1; (>$65K)	Not applicable
See the Schedule of Revenues, Expenditures and

Budget variance report

Changes in Fund Balance - Budget and Actual - General Fund

Ad Valorem taxes;	Not applicable
Non ad valorem special assessments;
Special assessment rate	Operations and maintenance - $528.27 Debt service - $1,015.72
Special assessments collected	$202,153
Outstanding Bonds:
Series 2016, due May 1, 2022 - May 1, 2046	$1,695,000

1001 Yamato Road ▪ Suite 301 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

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

To the Board of Supervisors
Mirada Community Development District Lee County, Florida
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of Mirada Community Development District, Lee County, Florida (“District”) as of and for the fiscal year ended September 30, 2025, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our opinion thereon dated March 26, 2026.
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

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

March 26, 2026

INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA
To the Board of Supervisors
Mirada Community Development District Lee County, Florida
We have examined Mirada Community Development District, Lee County, Florida’s (“District”) compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2025. Management is responsible for District’s compliance with those requirements. Our responsibility is to express an opinion on District’s compliance based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 218.415, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District’s compliance with specified requirements.

We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the examination engagement.
In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2025.
This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, management, and the Board of Supervisors of Mirada Community Development District, Lee County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

March 26, 2026

MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA
To the Board of Supervisors
Mirada Community Development District Lee County, Florida

Report on the Financial Statements
We have audited the accompanying basic financial statements of Mirada Community Development District, Lee County, Florida ("District") as of and for the fiscal 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 Auditor General.

Other Reporting Requirements
We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards; and Independent Auditor’s Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated March 26, 2026, should be considered in conjunction with this management letter.

Purpose of this Letter

The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General for the State of Florida. Accordingly, in connection with our audit of the financial statements of the District, as described in the first paragraph, we report the following:
Current year findings and recommendations.
Status of prior year findings and recommendations.
Compliance with the Provisions of the Auditor General of the State of Florida.
Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, as applicable, management, and the Board of Supervisors of Mirada Community Development District, Lee County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

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

March 26, 2026

REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS
None

PRIOR YEAR FINDINGS AND RECOMMENDATIONS

None
COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

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

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

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

BOARD OF SUPERVISORS MEETING DATES MIRADA COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027

The Board of Supervisors of the Mirada Community Development District will hold their regular meetings for the Fiscal Year 2026/2027 11:00 AM at the offices of Barraco and Associates, Inc, 2271 McGregor Blvd., Suite 100, Fort Myers, FL 33901, on the second Friday of each month as follows:

October 09, 2026
November 13, 2026
December 11, 2026
January 08, 2027
February 12, 2027
March 12, 2027
April 09, 2027
May 14, 2027
June 11, 2027
July 09, 2027
August 13, 2027
September 10, 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 https://www.miradacdd.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.

Paul Winkeljohn Manager

Public Search Results
In the search results grid, organization names are linked to coordinator contact information. The [?] 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.

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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.

PID	FORM YEAR	NAME
	ORGANIZATION(S)	FILING REQUIREMENT	FILING REQUIREMENT FULFILLED	FILINGS	

307483	
2025	
Carol L Kerr	
Mirada Community Development District (Lee) - Board of Supervisors	
[?]	
Form 1 with COE [?]		
Form 1 Not Filed		
View Filings	

315260	
2025	
Cathy Miletta	
Mirada Community Development District (Lee) - Board of Supervisors	
[?]	
Form 1 with COE [?]		
Form 1 Not Filed		
View Filings	

292486	
2025	
Mary Ann Nielson	
Mirada Community Development District (Lee) - Board of Supervisors	
[?]	
Form 1 with COE [?]		
Form 1 Not Filed		
View Filings	

308809	
2025	
Cindy L Peter	
Mirada Community Development District (Lee) - Board of Supervisors	
[?]	
Form 1 with COE [?]		
Form 1 Not Filed		
View Filings	

266003	
2025	
David Westbroo k	
Mirada Community Development District (Lee) - Board of Supervisors  [?]

Portofino Springs Community Development District - Board of Supervisors  [?]	
Form 1 with COE [?]		
Form 1 Not Filed		
View Filings	
1-5 of 5			Rows per page: 25				«	‹	1	›	»	

Memorandum
To:	Mirada Board of Supervisors
From: District Management
Date: April 17, 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 their 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

Mirada 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:	 
Mirada Community Development District

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

Memorandum
To:	Mirada Board of Supervisors
From: District Management
Date: April 17, 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 their 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

Mirada 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:	 
Mirada Community Development District

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

Mirada
COMMUNITY DEVELOPMENT DISTRICT

Check Register

Date	Check #'s	Amount	

02/11/26	

624-626	

$7,803.80	
03/04/26	627-628	$3,053.88	
03/10/26	629-630	$4,160.00	
	TOTAL	$15,017.68	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	3/30/26	PAGE	1
*** CHECK NOS. 000624-000630	MIRADA - GENERAL FUND BANK A MIRADA - GENERAL
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
2/11/26 00009	1/31/26 197136	202601 310-51300-31500	*	500.00
SVCS 01/26
BILLING COCHRAN PA	500.00 000624
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/11/26 00006	2/01/26 223	202602 310-51300-34000	*	2,125.33
MGMT FEE 02/26
2/01/26 223	202602 310-51300-31300	*	208.33
DISSEMINATION AGENT SVCS
2/01/26 223	202602 310-51300-35101	*	167.92
WEBSITE ADMIN 02/26
2/01/26 223	202602 310-51300-42000	*	2.22
POSTAGE&DELIVERY 02/26
GOVERNMENTAL MANAGEMENT SERVICES	2,503.80 000625
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/11/26 00015	2/02/26 28629	202602 310-51300-32200	*	4,800.00
AUDIT FYE 09/30/25
GRAU & ASSOCIATES	4,800.00 000626
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/04/26 00007	2/20/26 30789	202602 310-51300-31100	*	551.25
GENERAL SVCS 02/26
BARRACO AND ASSOCIATES, INC.	551.25 000627

3/04/26 00006	3/01/26	
	3/01/26	
	3/01/26	
	3/01/26	
	3/01/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
224	202603 310-51300-34000	*	2,125.33
MGMT FEE 03/26
224	202603 310-51300-31300	*	208.33
DISSEMINATIO AGENT SVCS
224	202603 310-51300-35101	*	167.92
WEBSITE ADMIN 03/26
224	202603 310-51300-51000	*	.15
OFFICE SUPPLIES 03/26
224	202603 310-51300-42500	*	.90
COPIES 03/26
GOVERNMENTAL MANAGEMENT SERVICES	2,502.63 000628
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/10/26 00009	2/28/26 197436	202602 310-51300-31500	*	660.00
SVCS 02/26
BILLING COCHRAN PA	660.00 000629
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/10/26 00022	2/26/26 129536	202602 310-51300-32300	*	3,500.00
ANNUAL FEE 02/26
REGIONS	3,500.00 000630
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	15,017.68
TOTAL FOR REGISTER	15,017.68
MIRA MIRADA	JWASSERMAN

Mirada
Community Development District

Unaudited Financial Reporting
February 28, 2026

Table of Contents

	Balance Sheet

	General Fund

	Debt Service Fund

	Capital Projects Fund

	Month to Month

	Long Term Debt Report

	Assessment Receipt Schedule

Balance Sheet February 28, 2026

	General Fund	Debt Service Fund	Capital Projects Fund	Totals Governmental Funds	

Operating Account	
$	20,313	
$	-	
$	-	
$	20,313	
Due from General Fund	-	16,215	-	16,215	
Investments:
State Board of Administration	

96,162	

-	

-	

96,162	
Series 2016 Reserve	

-	

75,739	

-	

75,739	
Interest	-	23	-	23	
Revenue	-	163,843	-	163,843	
Principal	-	2	-	2	
Sinking	-	12	-	12	
Construction	-	-	578	578	
Total Assets	$	116,474	$  255,834	$	578	$	372,886	

Liabilities:					
Due to Debt Service	$	16,215	$	-	$	-	$	16,215	
Total Liabilities	$	20,927	$	-	$	-	$	20,927	
Fund Balance: Restricted for: Debt Service	

$	-	

$	255,834	

$	-	

$	255,834	
Capital Projects	-	-	578	578	
Unassigned	95,548	-	-	95,548	
Total Fund Balances	$	95,548	$  255,834	$	578	$	351,960	
					
Total Liabilities & Fund Balance	$	116,474	$  255,834	$	578	$	372,886	

General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ended February 28, 2026

Adopted	Prorated Budget	Actual	
Budget	Thru 02/28/26	Thru 02/28/26	Variance	

Revenues:		
Special Assessments - Tax Roll	$	67,534	$	54,027	$	67,156	$	13,128	
Interest Income	1,000	417	990	573	
Total Revenues	$	68,534	$	54,444	$	68,146	$	13,702	

Expenditures:					
General & Administrative:
Engineering	

$	8,000	

$	3,333	

$	1,294	

$	2,040	
Attorney	8,000	3,333	2,660	673	
Dissemination Agent	2,500	1,042	1,042	0	
Annual Audit	4,800	4,800	4,800	-	
Assessment Roll Administration	2,099	2,099	2,099	-	
Trustee Fees	3,500	3,500	3,500	-	
Management Fees	25,504	10,627	10,627	0	
Website Maintenance	2,015	840	840	(0)	
Postage and Delivery	150	63	93	(30)	
Insurance General Liability	8,674	8,674	7,702	972	
Printing and Binding	500	208	-	208	
Legal Advertising	1,500	625	-	625	
Other Current Charges	1,000	417	436	(20)	
Dues, Licenses & Subscriptions	175	175	175	-	
1st Quarter Operating / Contingency	117	49	-	49	
Total General & Administrative	$	68,534	$	39,784	$	35,267	$	4,517	
					
Total Expenditures	$	68,534	$	39,784	$	35,267	$	4,517	
					
Excess (Deficiency) of Revenues over Expenditures	$	(0)	$	14,660	$	32,879	$	18,219	
					
Fund Balance - Beginning			$	62,669		
					
Fund Balance - Ending			$	95,548		

Debt Service Fund Series 2016
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ended February 28, 2026

	Adopted	Prorated Budget	Actual		
	Budget	Thru 02/28/26	Thru 02/28/26	Variance	

Revenues:					
Special Assessments - Tax Roll	$	129,850	$	103,880	$	129,122	$	25,242	
Interest Income	-	-	2,796	2,796	
Total Revenues	$	129,850	$	103,880	$	131,918	$	28,038	

Expenditures:					
Interest - 11/1	$	41,139	$	41,139	$	41,139	$	-	
Interest - 5/1	41,139	-	-	-	
Principal - 5/1	48,000	-	-	-	
Total Expenditures	$	130,278	$	41,139	$	41,139	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	(428)	$	62,741	$	90,779	$	28,038	
					
Net Change in Fund Balance	$	(428)	$	62,741	$	90,779	$	28,038	
					
Fund Balance - Beginning			$	165,055		
					
Fund Balance - Ending			$	255,834		

	Adopted	Prorated Budget	Actual		
		Budget	Thru 02/28/26	Thru 02/28/26	Variance	

Revenues:

Interest Income	

$		

-	$	-	$	9	

$	9	
Total Revenues	$		-	$	-	$	9	$	9	

Expenditures:

Capital Outlay	

$		

-	$	-	$	-	

$	-	
Total Expenditures	$		-	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$		-	$	-	$	9	$	9	
					
Net Change in Fund Balance	$		-	$	-	$	9	$	9	
					
Fund Balance - Beginning			$	569		
					
Fund Balance - Ending			$	578		

Mirada
Community Development District Month to Month

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total	
Revenues:									
Special Assessments - Tax Roll	$	-	$	7,501  $  56,561  $	1,540  $	1,553	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$  67,156	
Interest Income	130	103	160	315	282	-	-	-	-	-	-	-	990	
Total Revenues	$	130  $  7,604  $  56,721  $  1,856  $  1,835	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$  68,146	

Expenditures:

General & Administrative:
Engineering	$	-	$	-	$	743  $	-	$	551	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	1,294	
Attorney	500	500	500	500	660	-	-	-	-	-	-	-	2,660	
Annual Audit	-	-	-	-	4,800	-	-	-	-	-	-	-	4,800	
Dissemination Agent	208	208	208	208	208	-	-	-	-	-	-	-	1,042	
Assessment Roll Administration	2,099	-	-	-	-	-	-	-	-	-	-	-	2,099	
Trustee Fees	-	-	-	-	3,500	-	-	-	-	-	-	-	3,500	
Management Fees	2,125	2,125	2,125	2,125	2,125	-	-	-	-	-	-	-	10,627	
Website Maintenance	168	168	168	168	168	-	-	-	-	-	-	-	840	
Postage and Delivery	1	3	86	1	2	-	-	-	-	-	-	-	93	
Insurance General Liability	7,702	-	-	-	-	-	-	-	-	-	-	-	7,702	
Printing and Binding	-	-	-	-	-	-	-	-	-	-	-	-	-	
Legal Advertising	-	-	-	-	-	-	-	-	-	-	-	-	-	
Other Current Charges	73	223	49	36	55	-	-	-	-	-	-	-	436	
Office Supplies	-	-	-	-	-	-	-	-	-	-	-	-	-	
Dues, Licenses & Subscriptions	175	-	-	-	-	-	-	-	-	-	-	-	175	
Total General & Administrative	$  13,052  $	3,227	$	3,879	$  3,039	$  12,070  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $  35,267	
							
Total Expenditures	$  13,052  $	3,227	$	3,879	$  3,039	$  12,070  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $  35,267	
							
Excess (Deficiency) of Revenues over Expenditures	
$ (12,922) $	
4,377	
$  52,841	
$  (1,183)	
$ (10,235) $	
-  $	-  $	-  $	-  $	-  $	-  $	-  $  32,879	
							
Net Change in Fund Balance	$ (12,922) $	4,377	$  52,841	$  (1,183)	$ (10,235) $	-  $	-  $	-  $	-  $	-  $	-  $	-  $  32,879	

Mirada
Community Development District Long Term Debt Report

	Series 2016, Special Assessment Bonds			
Interest Rate:	4.375%			
Maturity Date:	5/1/27	$230,000.00		
Interest Rate:	4.75%			
Maturity Date:	5/1/38	$744,000.00		
Interest Rate:	5.0%			
Maturity Date:	5/1/46	$853,000.00		
Bonds Outstanding - 9/30/25			$1,695,000	
Less: Principal Payment - 5/1/26			-	
Current Bonds Outstanding	$1,695,000	

Mirada
COMMUNITY DEVELOPMENT DISTRICT

	Gross Assessments	$	71,844.72	$	138,137.92	$	209,982.64	
	Net Assessments	$	67,534.04	$	129,849.64	$	197,383.68	
ON ROLL ASSESSMENTS	
Allocation in %	
34.21%	
65.79%	
100.00%	

Special Assessment Receipts - Lee County

Date	Distribution	Gross Amount	Discount/Penalty	Commission	Interest	Net Receipts	O&M Portion	Debt Service	Total	

11/07/25	
10/1/25-10/31/25	
$	1,501.57	
$	78.83	
$	250.24	
$	-	
$	1,172.50	
$	401.17	
$	771.33	
$	1,172.50	
11/19/25	11/1/25-11/14/25	21,615.86	864.64	-	-	20,751.22	7,099.95	13,651.27	20,751.22	
12/11/25	11/15/25-11/30/25	155,942.99	6,237.76	-	-	149,705.23	51,221.05	98,484.18	149,705.23	
12/22/25	12/1/25-12/15/25	16,233.10	625.96	-	-	15,607.14	5,339.92	10,267.22	15,607.14	
01/13/26	INTEREST	$0.00	$0.00	$0.00	$9.34	9.34	3.20	6.14	9.34	
01/14/26	12/16/25-12/31/25	$4,631.97	$138.96	$0.00	$0.00	4,493.01	1,537.27	2,955.74	4,493.01	
02/11/26	1/1/26-1/31/26	$4,631.97	$92.64	$0.00	$0.00	4,539.33	1,553.11	2,986.22	4,539.33	
	TOTAL	$	204,557.46	$	8,038.79	$	250.24	$	9.34	$	196,277.77	$	67,155.67	$	129,122.10	$	196,277.77	

$

97.42%
5,425.18

Percent Collected Balance Remaining to Collect