Remington
Community Development District

Adopted Budget
FY2026

Table of Contents

1-2

3-10

11

12
General Fund

General Fund Narrative

Pavement Management Fund

Capital Projects Fund

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Adopted Budget	
Description	FY2025	6/30/25	3 Months	9/30/25	FY2026	

Revenues						
Maintenance Assessment	$	1,876,345	$	1,886,587	$	-	$	1,886,587	$	1,876,345	
Miscellaneous Income	$	5,300	$	22,995	$	500	$	23,495	$	5,300	
Interest Income	$	1,000	$	21,763	$	1,000	$	22,763	$	1,000	
FEMA Reimbursement	$	-	$	30	$	-	$	30	$	-	
Carryforward	$	-	$	-	$	-	$	-	$	-	
Total Revenues	$	1,882,645  $	1,931,375  $	1,500  $	1,932,875  $	1,882,645	

Expenditures						
Administrative:						
Supervisor Fees	$	12,000	$	7,200	$	3,000	$	10,200	$	12,000	
FICA Expense	$	918	$	551	$	230	$	780	$	918	
Engineer	$	15,000	$	701	$	1,500	$	2,201	$	15,000	
Attorney	$	27,500	$	19,388	$	6,463	$	25,851	$	27,500	
Annual Audit	$	3,150	$	3,000	$	-	$	3,000	$	3,150	
Assessment Administration	$	5,565	$	5,565	$	-	$	5,565	$	5,732	
Property Appraiser Fee	$	1,000	$	528	$	-	$	528	$	1,000	
Management Fees	$	82,550	$	61,913	$	20,638	$	82,550	$	85,027	
Information Technology	$	1,670	$	1,462	$	417	$	1,879	$	1,720	
Website Maintenance	$	1,113	$	975	$	279	$	1,254	$	1,146	
Telephone	$	80	$	-	$	-	$	-	$	80	
Postage	$	1,200	$	3,436	$	100	$	3,536	$	1,200	
Insurance	$	61,939	$	56,239	$	-	$	56,239	$	59,684	
Printing & Binding	$	1,000	$	59	$	20	$	79	$	1,000	
Newsletter	$	3,500	$	-	$	-	$	-	$	3,500	
Legal Advertising	$	2,300	$	383	$	128	$	510	$	2,300	
Office Supplies	$	200	$	10	$	3	$	14	$	200	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Administrative Contingency	$	1,350	$	1,063	$	354	$	1,417	$	1,350	
Total Administrative	$	222,210  $	162,648  $	33,131  $	195,778  $	222,682	

Operations & Maintenance:						
Environmental						
Lake Maintenance	$	18,200	$	10,728	$	4,023	$	14,751	$	18,200	
Utilities						
Kissimmee Utility Authority	$	10,560	$	4,854	$	1,618	$	6,472	$	7,072	
Toho Water Authority	$	47,602	$	43,227	$	14,409	$	57,635	$	49,596	
Orlando Utilities Commission	$	23,402	$	19,678	$	6,559	$	26,238	$	32,949	
CenturyLink	$	8,263	$	5,940	$	1,980	$	7,920	$	8,140	
Spectrum	$	5,775	$	3,760	$	1,253	$	5,013	$	5,433	
Roadways						
Street Sweeping	$	36,000	$	25,500	$	9,000	$	34,500	$	36,000	
Drainage	$	7,000	$	5,712	$	1,500	$	7,212	$	7,000	
Signage	$	5,000	$	12,991	$	500	$	13,491	$	10,000	
Roadway Repairs	$	-	$	785	$	250	$	1,035	$	-	

Adopted Budget
Description	FY2025	Actuals Thru
6/30/25	Projected Next
3 Months	Projected Thru
9/30/25	Adopted Budget
FY2026							
Common Area											
Landscaping	$	370,000	$	231,120	$	77,040	$	308,160	$	317,405						
Feature Lighting	$	6,000	$	9,004	$	500	$	9,504	$	6,000						
Irrigation	$	10,500	$	9,342	$	2,500	$	11,842	$	10,500						
Trash Receptacles & Benches	$	1,000	$	-	$	500	$	500	$	1,000						
Plant Replacement & Bed Enhancements	$	9,500	$	-	$	2,500	$	2,500	$	9,500						
Miscellaneous Common Area Services	$	10,500	$	18,530	$	2,500	$	21,030	$	10,500						
Soccer/Ball Field Maintenance	$	4,000	$	435	$	1,000	$	1,435	$	4,000						
Holiday Lighting	$	6,300	$	4,556	$	-	$	4,556	$	9,112						
Recreation Center											
Pool Maintenance	$	22,461	$	16,944	$	4,500	$	21,444	$	22,461						
Pool Cleaning	$	10,200	$	7,250	$	2,250	$	9,500	$	10,200						
Pool Permits	$	550	$	-	$	550	$	550	$	550						
Recreation Center Cleaning	$	16,695	$	9,445	$	3,500	$	12,945	$	16,695						
Recreation Center Repairs & Maintenance	$	8,000	$	3,756	$	1,500	$	5,256	$	8,000						
Pest Control	$	900	$	713	$	234	$	947	$	936						
Security											
Recreation Center Access	$	5,300	$	-	$	2,000	$	2,000	$	5,300						
Security Guard	$	442,688	$	284,772	$	94,924	$	379,695	$	447,200						
Gate Repairs	$	25,833	$	9,576	$	1,000	$	10,576	$	15,000						
Guard House Cleaning	$	3,600	$	1,700	$	567	$	2,267	$	3,600						
Guard House Repairs & Maintenance	$	3,500	$	1,350	$	450	$	1,800	$	3,500						
Gate Maintenance Agreement	$	2,500	$	1,477	$	492	$	1,969	$	2,500						
Other											
Contingency	$	12,500	$	10,409	$	3,500	$	13,909	$	12,500						
Field Management Services	$	33,067	$	24,800	$	8,268	$	33,068	$	34,059						
Total Operations & Maintenance	$	1,167,396	$	778,352	$	251,367	$	1,029,720	$	1,124,908						
											
Total Expenditures	$	1,389,606	$	941,000	$	284,498	$	1,225,498	$	1,347,590						

Other Financing Uses											
Transfer Out - Pavement Management	$	235,000	$	-	$	235,000	$	235,000	$	235,000						
County Easement Portion	$	-	$	-	$	-	$	-	$	-	
Transfer Out - Capital Projects	$	258,039	$	200,000	$	58,039	$	258,039	$	300,056						
County Easement Portion	$	-	$	-	$	-	$	-	$	-	
Total Other Financing Uses	$	493,039	$	200,000	$	293,039	$	493,039	$	535,056						
											
Total Expenditures & Other Financing Uses	$	1,882,645	$	1,141,000	$	577,537	$	1,718,537	$	1,882,645						
											
Excess Revenues/(Expenditures)	$	-	$	790,375	$	(576,037)	$	214,338	$	-						

Net Assessments	
FY 2025
$	1,876,345	
FY 2026
$	1,876,345						
Add: Discounts & Collections 6%  $	
Gross Assessments $	119,767	
1,996,112	$	119,767 
$	1,996,112									
	1783	1783									
Net Per Unit	$	1,052.35	$	1,052.35									
Gross Per Unit
Increase Per Unit Assessment Increase %
 $	1,119.52	$	1,119.52 
$0.00 0.00%

Maintenance Assessment
The District will levy a non-ad valorem assessment on all of the assessable property within the District in order to pay for the operating expenditures during the fiscal year.

Miscellaneous Income
The District will receive fees for renting the recreation facility, purchase of gate entry barcodes and gym/pool cards.

Interest Income
The District will invest surplus funds with State Board of Administration.

Supervisors Fees
Chapter 190, Florida Statutes, allows for each Board member to receive $200 per meeting, not to exceed $4,800 per year paid to each Supervisor for the time devoted to District business and meetings. The District anticipates 12 meetings per year, with all Board members receiving payment for their attendance at each meeting.

FICA Expense
Represents the Employer’s share of Social Security and Medicare taxes withheld from Board of Supervisor checks.

Engineering
The District’s Engineer, Hanson, Walter & Associates, provides general engineering services to the District, e.g., attendance and preparation for the monthly Board meetings, review of invoices and requisitions, preparation and review of contract specifications and bid documents, and various projects assigned as directed by the Board of Supervisors and the District Manager.

Attorney
The District’s Attorney, Clark & Albaugh, LLP., provides general legal services to the District, e.g., attendance and preparation for monthly Board meetings, review of contracts, review of agreements and resolutions, and other research assigned as directed by the Board of Supervisors and the District Manager.

Annual Audit
The District is required by Florida Statutes to have an independent audit of its financial records on an annual basis. This service is provided by DiBartolomeo, McBee, Hartley & Barnes, P.A.

Assessment Administration
Expenditures with Governmental Management Services – Central Florida LLC related to administering the Annual Assessments on the tax roll with the Osceola County Tax Collector.

Property Appraiser Fee
Represents a fee charged by Osceola County Property Appraiser’s office for assessment administration services.

Management Fees
The District has contracted with Governmental Management Services-Central Florida, LLC to provide management, accounting, and recording secretary services. These services include, but are not limited to, advertising, recording, and transcribing of Board meetings, administrative services, budget preparation, financial reporting, and assisting with annual audits.

Information Technology
Represents various cost of information technology with Governmental Management Services-Central Florida, LLC for the District such as video conferencing, cloud storage and servers, positive pay implementation and programming for fraud protection, accounting software, tablets for meetings, Adobe, Microsoft Office, etc.

Website Maintenance
Represents the costs with Governmental Management Services – Central Florida LLC associated with monitoring and maintaining the District’s website created in accordance with Chapter 189, Florida Statutes. These services include site performance assessments, security and firewall maintenance, updates, document uploads, hosting and domain renewals, website backups, etc.

Telephone
The District incurs charges for telephone and facsimile services.

Postage
The District incurs charges for mailing Board meeting agenda packages, invoices to third parties, checks for vendors, and other required correspondence.

Insurance
The District’s general liability, public official’s liability and property insurance coverages are provided by the Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.

Printing & Binding
The District incurs charges for printing and binding agenda packages and printing computerized checks, correspondence, stationery, envelopes, photocopies and other printed material.

Newsletter
The District incurs charges for delivering of the community newsletter.

Legal Advertising
Board meetings and other services are required to be advertised, such as public bidding advertisements and meeting notices, and any other advertising that may be required.

Office Supplies
The District incurs charges for supplies that need to be purchased during the fiscal year, including copier and printer toner cartridges, paper, file folders, binders, pens, paper clips, and other such office supplies.

Dues, Licenses & Subscriptions
The District is required to pay an annual fee to the Florida Department of Commerce for $175. This is the only anticipated expenditure for this category.

Administrative Contingency
This represents any additional expenditure that may not have been provided for in the budget.

ENVIRONMENTAL

Lake Maintenance
Scheduled maintenance consists of monthly inspections and treatment of aquatic weeds and algae within CDD lakes. Herbiciding will consist of chemical treatments. Algae control will include hand removal and chemical treatments. The District has contracted with Applied Aquatic Management, Inc. for this service.

Description	Monthly
Amount	Annual
Amount	
Lake Maintenance	$1,378	$16,536	
Contingency		 $1,664		
Total		$18,200	

UTILITIES

Kissimmee Utility Authority
This fee includes the District’s electrical, water & sewer and irrigation costs for the recreation center, pool and other areas within the District.

Account #	
Address	Monthly Amount	Annual Amount	
927130-652350	Master Acct-Remington CDD	$525	$6,300	
	Contingency			$772		
			$7,072	

Toho Water Authority
This fee includes the District’s water & sewer and irrigation costs for certain areas within the District.

Account #	
Address	Monthly Amount	Annual Amount	
927130-652350	Remington CDD - Master Account	$2,000	$24,000	
1943950-775010	Rem. Blvd & Prestwick Ln Irr	$45	$540	
1943950-784350	2706 Prestwick Ln	$15	$180	
1943950-946850	2751 Partin Settlement Rd	$150	$1,800	
1943950-946890	260 E Lakeshore Blvd	$100	$1,200	
1943950-809250	456 Janice Kay Pl R,	$100	$1,200	
	Contingency			$20,676		
			$49,596	

Orlando Utilities Commission
This fee includes the District’s electrical, streetlight and irrigation costs for certain areas within the District.

Account#	
Address	Monthly
Amount	Annual
Amount	
	2900 Remington Blvd			
07058-52257	SS	$45	$540	
24545-09417	2400 Block Odd Remington Blvd	$30	$360	
63031-86907	2901 Remington Blvd	$30	$360	
69798-66736	260 East Lakeshore Blvd HSL	$100	$1,200	
41621-82149	2995 Remington Blvd Irr	$20	$240	
74288-14558	2651 Remington Blvd Irr (Streetlights)	$275	$3,300	
07261-84434	2651 Remington Blvd	$1,000	$12,000	
60455-74548	2651 Partin Settlement Rd	$40	$480	
	2700 Remington Blvd			
44837-46246	SS	$40	$480	
61425-13386	2699 Remington Blvd Gate	$15	$180	
	2999 Remington Blvd			
51194-67580	SS	$150	$1,800	
57459-11606	2500 Block Even Remington Blvd	$20	$240	
02748-56035	2700 Block Odd	$30	$360	
28337-61469	2706 Prestwick Ln	$30	$360	
	Contingency		  $11,049		
			$32,949	

Centurylink
This is for telephone service for the gatehouses and recreation center modem lines.

Account#	
Address	Monthly
Amount	Annual
Amount	
312091012	2651 Remington Blvd (Rec. Center)	$325	$3,900	
311297420	260 E Lakeshore Blvd	$135	$1,620	
311154656	2751 Partin Settlement Rd	$135	$1,620	
	Contingency			$1,000		
Total			$8,140	

Spectrum
This is for Internet service at the recreation center and for the DVR security system.

Account#	
Address	Monthly
Amount	Annual
Amount	
50232509-03	206 E Lakeshore Blvd	$135	$1,620	
50232515-03	2751 Partin Settlement Rd	$140	$1,680	
50249062-02	2651 Remington Blvd	$145	$1,740	
	Contingency		$393	
Total			$5,433	

ROADWAYS

Street Sweeping
Scheduled maintenance of roadways and alleys consists of sweeping pavement, curb and gutter, and alley areas. Private roadways will be maintained by the Owners Association. The District has contracted with USA Services.

Drainage
Unscheduled maintenance consists of repair of drainage system in conjunction with roadway system.

Signage
Unscheduled maintenance of signage consists of cleaning and general maintenance.

COMMON AREA

Landscaping
Scheduled maintenance consists of mowing, edging, blowing, applying pest and disease control chemicals to sod, mulching once per year, applying fertilizer and pest and disease control chemicals, and transplanting annuals four times per year. Unscheduled maintenance consists of replacing damaged sod and adding new sod. Unscheduled maintenance of annuals consists of replacing damaged plant material. The District has contracted REW Landscape LLC for this service.

Description	Monthly Amount	Annual Amount	
Landscape Maintenance	$25,680	$308,160	
Contingency			$9,245		
Total		$317,405	

Feature Lighting
Unscheduled maintenance consists of replacing damaged fixtures or inoperable fixtures.

Irrigation
Scheduled maintenance consists of regular inspections, adjustments to controller and irrigation heads, minor system repairs, and purchase of irrigation supplies. Unscheduled maintenance consists of major repairs and replacement of system components.

Trash Receptacles & Benches
Scheduled maintenance consists of purchase of trashcans and benches. Unscheduled maintenance consists of replacement of damaged trashcans.

Plant Replacement & Bed Enhancements
Unscheduled maintenance consists of tree, shrub, and other plant material replacements as well as annual bed enhancements.

Miscellaneous Common Area Services
Unscheduled maintenance for other areas not listed in the above categories.

Soccer/Ball Field Maintenance
Scheduled maintenance consists of mowing, edging, blowing, applying pest and disease control chemicals to sod. Unscheduled maintenance consists of replacing damaged sod and adding new sod.

Holiday Lighting
The District will incur costs to related to the decoration of common areas during the Holidays.

RECREATION CENTER

Pool Maintenance
Unscheduled maintenance consists of repairing damages and any unscheduled treatment of the pool.

Pool Cleaning
Scheduled maintenance consists of regular cleaning and treatments to pool chemical levels as follows: January thru May 3 time a week and June thru December 5 times a week. The District has contracted Roberts Pool Services for this service.

Description	Monthly Amount	Annual Amount	
Pool Cleaning Services	$750	$9,000	
Contingency			$1,200		
Total		$10,200	

Pool Permits
Permit fees for required occupational and pool permits.

Recreation Center Cleaning
Scheduled maintenance consists of regular cleaning service provided by Westwood Interior Cleaning.

Description	Weekly Amount	Annual Amount	
Recreation Center Cleaning Services	$250	$13,000	
Supplies for Recreation Center		$2,500	
Contingency			$1,195		
Total		$16,695	

Recreation Center Repairs & Maintenance
Unscheduled maintenance consists of repairs and replacement of damaged areas.

Pest Control
This represents pest control of CDD facilities provided by Terminex. Additional costs added for inflationary increases.

Description	Monthly Amount	
Annual Amount	
Pest Control Services Contingency
Total	$78	$936
	$0	
$936	

SECURITY

Recreation Center Access
This item includes maintenance for accessibility to the recreation center and the purchase of swipe access cards for the recreation center.

Security Guard
Security services throughout the Community facilities provided by DSI Security Services.

Description	
Per Hour	Annual Amount	
Contract Cost for Guardhouses	$25.48	$204,044	
Contract Cost for Recreation Center	$25.48	$76,848	
Contract Cost for Roving Patrol	$28.91	$150,332	
Holiday Contract Costs Guardhouse/Rec Center	$38.22	$6,536	
Holiday Contract Costs for Roving Patrol	$41.12	$4,441	
Contingency			$5,000		
		$447,200	

Gate Repairs (Front and Back Access)
Unscheduled maintenance consists of repairing damages.

Guard House Cleaning
Scheduled maintenance consists of regular cleaning services provided by Westwood Interior Cleaning.

Description	Weekly Amount	Annual Amount	
Guardhouses Cleaning Services	$50	$2,600	
Contingency		 $1,000		
Total		$3,600	

Guard House Repairs & Maintenance
Unscheduled maintenance consists of repairs and replacement of damaged areas.

Gate Maintenance Agreement
Agreement for managing access control system.

OTHER

Contingency
The current year contingency represents the potential excess of unscheduled maintenance expenditures not included in budget categories and unanticipated increases in specific line items.

Field Management Services
Includes overhead costs associated with the services being provided under a management consulting contract with Governmental Management Services-Central Florida, LLC. This includes employees utilized in the field and office management of all District assets.

OTHER FINANCING USES

Transfer Out – Pavement Management/Capital Projects
Excess funds transferred from the general fund to Pavement Management or Capital Projects for any roadway and/or capital outlay expenditures.

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Adopted Budget	
Description	FY2025	6/30/25	3 Months	9/30/25	FY2026	

Revenues						
Carryforward Surplus	$	810,675	$	763,527	$	-	$	763,527	$	1,021,704	
Transfer In	$	235,000	$	-	$	235,000	$	235,000	$	235,000	
County Easement	$	-	$	-	$	-	$	-	$	-	
Interest Income	$	5,000	$	16,202	$	7,500	$	23,702	$	5,000	
Total Revenues	$	1,050,675  $	779,729  $	242,500  $	1,022,229  $	1,261,704	

Expenditures						
Capital Outlay - Engineering	$	-	$	-	$	-	$	-	$	-	
Capital Outlay - Contingency	$	-	$	-	$	-	$	-	$	-	
Capital Outlay - Roadway Improvements	$	-	$	-	$	-	$	-	$	-	
Contingency	$	600	$	375	$	150	$	525	$	600	
Total Expenditures	$	600  $	375  $	150  $	525  $	600	
						
Excess Revenues/(Expenditures)	$	1,050,075	$	779,354	$	242,350	$	1,021,704	$	1,261,104	

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Adopted Budget	
Description	FY2025	6/30/25	3 Months	9/30/25	FY2026	

Revenues						
Carryforward Surplus	$	129,118	$	133,730	$	-	$	133,730	$	86,055	
Transfer In	$	258,039	$	200,000	$	58,039	$	258,039	$	300,056	
County Easement	$	-	$	-	$	-	$	-	$	-	
Interest Income	$	10	$	8	$	3	$	11	$	10	
Total Revenues	$	387,167  $	333,738  $	58,042  $	391,780  $	386,120	

Expenditures						
Capital Outlay - Fitness Equipments	$	10,000	$	-	$	10,000	$	10,000	$	10,000	
Capital Outlay - Pressure Washing	$	25,000	$	17,900	$	-	$	17,900	$	25,000	
Capital Outlay - Landscape Improvements	$	132,190	$	137,189	$	-	$	137,189	$	-	
Capital Outlay - Sidewalk/Roadway Improvements	$	120,000	$	75,850	$	55,000	$	130,850	$	120,000	
Capital Outlay - Rec Center Improvements	$	11,000	$	-	$	-	$	-	$	11,000	
Capital Outlay - Street Tree Trimming	$	-	$	-	$	-	$	-	$	-	
Capital Outlay - Wall Repairs	$	-	$	-	$	-	$	-	$	88,000	
Capital Outlay - Storm Water	$	-	$	7,525	$	-	$	7,525	$	-	
Capital Outlay - Drainage	$	-	$	1,750	$	-	$	1,750	$	-	
Contingency	$	600	$	376	$	135	$	511	$	600	
Total Expenditures	$	298,790  $	240,590  $	65,135  $	305,725  $	254,600	
						
Excess Revenues/(Expenditures)	$	88,377	$	93,148	$	(7,094)  $	86,055	$	131,520