VERONA WALK COMMUNITY DEVELOPMENT
DISTRICT

COLLIER COUNTY Regular Board Meeting February 19, 2026
10:00 A.M.

Special District Services, Inc.
The Oaks Center 2501A Burns Road
Palm Beach Gardens, FL 33410

www.veronawalkcdd.org 561.630.4922 Telephone 877.SDS.4922 Toll Free 561.630.4923 Facsimile

AGENDA
VERONA WALK COMMUNITY DEVELOPMENT DISTRICT
Town Center at Verona Walk 8090 Sorrento Lane
Naples, Florida 34114
REGULAR BOARD MEETING
February 19, 2026
10:00 a.m.
Call-In: 800-743-4099  Participant Passcode: 7423990
Call to Order
Pledge of Allegiance
Proof of Publication…	Page 1
Establish Quorum
Additions or Deletions to Agenda
Approval of Minutes
January 15, 2026 Regular Board Meeting…	Page 3
Old Business
Update on CDD & HOA Agreement
New Business
Administrative Matters
District Attorney Update
Title Search Information Update
District Engineer Update
Discussion on Contract for Inlet Inspection
Update on Tree Removal in Preserve
Field Inspector Update…	Page 6
District Manager Update
Financials…	Page 7
Discussion on Call-In Process
Upcoming Meetings
March 19, 2026 & April 16, 2026
Comments from the Public
Board Member Comments
Adjourn

Clerk of the Circuit Court and Comptroller - Crystal K. Kinzel
Collier County, Florida
3315 Tamiami Trail East, Ste. 102 - Naples, FL 34112-5324 Phone: (239) 252-2646

Affidavit of Publication
COLLIER COUNTY STATE OF FLORIDA

Before the undersigned authority personally appeared Martha Vergara, who on oath says that he or she is a Deputy Clerk of the Circuit Court of Collier County, Florida; that the attached copy of advertisement, Verona Walk CDD (Collier County) FY2025/2026 Meeting Schedule was published on the publically accessible website https://notices.collierclerk.com as designated by Collier County, Florida on 10/05/2025 until 10/07/2025.

Affiant further says that the website complies with all legal requirements for publication in chapter 50, Florida Statutes.

ti H),,

{Deputy Clerk Printed Name)	Date

Page 1

VERONA WALK COMMUNlTY DEVELOPMENT DISTRICT
FISCAL YEAR 2025/2026 MEETING SCHEDULE

NOTlCE IS HEREBY GIVEN that the Board of Supervi ors of the Verona Walk Community Development District will hold Regular Meetings at 10:00 a.m. in the Town Center at Verona Walk located at 8090 Sorrento Lane, aples Florida 34114, on the following dates:

October 16, 2025
November 20, 2025
December 18, 2025
January 15, 2026
February 19, 2026
March J9, 2026
April 16, 2026
May21 2026
June 18, 2026
July 16, 2026
August 20 2026
September 17, 2026

The purpose of the meetings is to conduct any business coming before the Board. Meetings are open to the public ahd will be conducted in accordance with the provisions of Florida law. Copies of the Agendas for any of the meetings may be obtained from the District's website or by contacting the District Manager at (239) 444-5790 and/or toll free at 1-877-737-4922 prior to the date of the particular meeting.

From time to time one or more Supervisors may participate by telephone; therefore at the location of these meetings there will be a speaker telephone present so that interested persons can attend the meetings at the above location and be fully informed of the discussion taking place either in person or by telephone communication. Said meetings may be continued as found necessary to a date and time certain as stated on the record.

If any person decides to appeal any decision made with respect to any matter considered at these meetings, such per on wi II need a record of the proceedings and such person may need to insure that a verbatim record of the proceedings is made at his or her own expense and which record includes the testimony and evidence on which the appeal is based.

1n accordance with the provisions of the Americans with Disabilities Act, any person requiring special accommodations or an interpreter to participate at any of the e meetings should contact the District Manager at (239) 444-5790 and/or toll fre� at 1-877-737-4922 at least even (7) days prior to the date of the particular meeting.

Meetings may be cancelled from time to time without advertised notice.

VERONA WALK COMMUNITY DEVELOPME T DlSTRICT

www.veronawalkcdd.org

PUBLISH:	COLLIER COUNTY WEBSITE:	BEGINNING AT MIDNIGHT O	SUNDAY, 10/05/25 & EXPIRI G AT MIDNIGHT ON TUES., 10/07/25

Page 2

VERONA WALK COMMUNITY DEVELOPMENT DISTRICT REGULAR BOARD MEETING
JANUARY 15, 2026

CALL TO ORDER

The January 15, 2026, Regular Board Meeting of the Verona Walk Community Development District (the “District”) was called to order at 10:00 a.m. at the Town Center at Verona Walk located at 8090 Sorrento Lane, Naples, Florida 34114.

PLEDGE OF ALLEGIANCE

PROOF OF PUBLICATION

Proof of publication was presented that notice of the Regular Board Meeting had been published on the Collier County website on January 5, 2026, as legally required.

ESTABLISH A QUORUM

It was determined that the attendance of the following Supervisors constituted a quorum and it was in order to proceed with the meeting:

Chairperson	Marilyn Czubkowski	Present	
Vice Chairman	Peter Monti	Absent	
Supervisor	Roger Roy	Present	
Supervisor	Jack Hogan	Present	
Supervisor	Michael Kurzawski	Present	

Staff members in attendance were:

District Manager	Kathleen Meneely	Special District Services, Inc.	
District Counsel	Megan Magaldi	Coleman Yovanovich Koester	
District Engineer	John Baker	Bowman	

ADDITIONS OR DELETIONS TO THE AGENDA

There were no additions or deletions to the agenda.

APPROVAL OF MINUTES
December 18, 2025, Regular Board Meeting

The minutes of the December 18, 2025, Regular Board Meeting were presented for consideration.

A motion was made by Mr. Kurzawski, seconded by Mr. Hogan and unanimously passed approving the minutes of the December 18, 2025, Regular Board Meeting, as presented.
Page 1 of 3

Page 3

OLD BUSINESS
Update on CDD & HOA Agreement

The Board discussed the status of the CDD/HOA agreement. It was reported that documents had been forwarded to the HOA attorney in November and, as of this meeting date, no response had been received from either the HOA President or the HOA attorney. It was noted the matter would also be discussed under the District Attorney Update.

NEW BUSINESS
Premier – Bill Kurth – Overall Update on Ponds

Mr. Kurth provided an update regarding District lakes and maintenance activities. He discussed overall vegetation control efforts, operational challenges related to lake design and water levels, and algae conditions, particularly in Lakes 1 and 2. Mr. Kurth stated that treatment efforts to date in Lakes 1 and 2 were unacceptable and advised that Premier was modifying its approach.

Discussion on Lakes 1 and 2 Appearances

Supervisor Hogan indicated that he had requested this item to be placed on the agenda. Discussion followed regarding circulation, pump issues and appearance.

Discussion on Lake Levels Regarding Irrigation Use
Chairperson Czubkowski stated this item was placed on the agenda at the request of Vice Chair Monti. As Vice Chair Monti was absent, the item was deferred.
ADMINISTRATIVE MATTERS
District Attorney Update – Title Search Information Update

Ms. Magaldi distributed a document that color-coded thirty-one (31) parcels into three categories. Chairperson Czubkowski stated that she would meet with Beth Boland of the HOA, and Ms. Magaldi stated she would not proceed with cleanup work until direction had been received.

District Engineer Update
Discussion on Contract for Inlet Inspection
Mr. Baker reported contacting Ian of Napier regarding inlet inspection, estimated at approximately
$2,500. After discussion, the Board reiterated to continue with the project.
Update on Tree Removal in Preserve

Mr. Baker reported surveyor proposals of approximately $1,100 per sketch. By consensus, staff was directed to continue surveying into the Winding Cypress Preserve.

Field Inspector Update

The Field Inspector’s Report was included in the meeting materials.

Page 2 of 3

Page 4

District Manager Update
Financials
The financial reports were included in the meeting materials. There were no questions from the Board Members.

Upcoming Meetings

Upcoming meetings were confirmed for February 19, 2026, and March 19, 2026. Supervisor Roy stated he would most likely not be available in July.

COMMENTS FROM THE PUBLIC

There were no comments from the public at this time.

BOARD MEMBER COMMENTS
The Board Members had nothing further.
ADJOURNMENT
There being no further business to come before the Board, the Regular Board Meeting was adjourned at 10:57 a.m. on a motion made by Supervisor Roy, seconded by Supervisor Kurzawski and that motion carried unanimously.

Secretary/Assistant Secretary	Chair/Vice-Chair

Page 3 of 3

Page 5

From: BOHDAN HIRNIAK <bphirniak@aol.com>
Sent: Friday, February 13, 2026 2:40 PM
To: Kathleen Meneely <kmeneely@sdsinc.org> Cc: Marilyn Czubkowski <mczubk@gmail.com> Subject: Field Inspector Report for mid - February

Lake bank repair work has started and will take about 4-6 weeks to complete.

Outfall inspections show no issues.

Lake levels continue to slowly drop and reflect rain fall shortfall.

Lake bank and lawn spraying ongoing as needed.

Not much contractor work other than bank repair.
Swimming work completed.

Two new applications for downspout extensions reviewed and approved.

Rainfall amounts continue to be below average.

Recently manufactured “no Mowing/No Spraying” relay to be installed.

Verona Walk Community Development District

Financial Report For January 2026

Page 7

VERONA WALK COMMUNITY DEVELOPMENT DISTRICT MONTHLY FINANCIAL REPORT
JANUARY 2026

REVENUES	Annual Budget
10/1/25 - 9/30/26	
Actual Jan-26	Year To Date Actual
10/1/25 - 1/31/26	
O & M ASSESSMENTS	448,974	0	396,961	
DEBT ASSESSMENTS - SERIES 2013	515,565	0	455,406	
DEBT ASSESSMENTS - SERIES 2018	580,455	0	513,168	
OTHER REVENUES	0	0	0	
INTEREST INCOME	1,800	0	10,053	
				
TOTAL REVENUES	$	1,546,794	$	-	$	1,375,588	
				
EXPENDITURES				
MAINTENANCE EXPENDITURES				
FIELD INSPECTOR	46,229	3,852	15,410	
VEHICLE - INSURANCE	1,000	0	0	
VEHICLE - EQUIPMENT (SMALL TOOLS)	1,545	0	0	
VEHICLE - GAS & MAINTENANCE	2,500	11	49	
GOLF CART STORAGE	1,500	0	0	
LAKE SPRAYING (PREMIER)	100,000	8,000	32,000	
LAKE WATER QUALITY TESTING (BENCHMARK)	6,000	1,223	1,223	
LAKE BANK MOWING	65,650	0	8,540	
OUTFALL PIPE & STRUCTURE INSPECTION & CLEANING	10,000	0	0	
STORM PIPE & EROSION REPAIRS	53,000	0	0	
DREDGING	1,000	0	0	
MISCELLANEOUS MAINTENANCE	1,250	9,872	9,958	
SPECIAL PROJECTS	10,000	0	0	
TOTAL MAINTENANCE EXPENDITURES	$	299,674	$	22,958	$	67,180	
				
ADMINISTRATIVE EXPENDITURES				
ENGINEERING	13,000	0	1,925	
MANAGEMENT	52,752	4,397	17,588	
SECRETARIAL	4,200	350	1,400	
LEGAL	15,000	1,264	5,538	
ASSESSMENT ROLL	10,000	0	0	
AUDIT FEES	4,300	0	0	
ARBITRAGE REBATE FEE - SERIES 2013	650	0	0	
ARBITRAGE REBATE FEE - SERIES 2018	650	0	0	
INSURANCE	7,800	0	7,675	
LEGAL ADVERTISING	2,495	0	178	
MISCELLANEOUS/CONTINGENCY	1,800	11	216	
POSTAGE	700	117	212	
OFFICE SUPPLIES	1,075	110	288	
DUES & SUBSCRIPTIONS	175	0	175	
WEBSITE MANAGEMENT	2,000	166	667	
TRUSTEE FEES - SERIES 2013	4,730	0	0	
TRUSTEE FEES - SERIES 2018	4,100	0	0	
CONTINUING DISCLOSURE FEE - SERIES 2013	1,000	0	0	
TOTAL ADMINISTRATIVE EXPENDITURES	$	126,427	$	6,415	$	35,862	
				
TOTAL EXPENDITURES	$	426,101	$	29,373	$	103,042	
				
REVENUES LESS EXPENDITURES	$	1,120,693	$	(29,373)	$	1,272,546	
				
BOND PAYMENTS (SERIES 2013)	(476,898)	0	(428,504)	
BOND PAYMENTS (SERIES 2018)	(536,921)	0	(482,854)	
				
BALANCE	$	106,874	$	(29,373)	$	361,188	
				
ADMINISTRATIVE COSTS	(53,302)	0	(26,222)	
DISCOUNTS FOR EARLY PAYMENTS	(62,572)	0	(54,444)	
				
EXCESS/ (SHORTFALL)	$	(9,000)	$	(29,373)	$	280,522	
				
CARRYOVER FROM PRIOR YEAR	9,000	0	0	
				
NET EXCESS/ (SHORTFALL)	$	-	$	(29,373)	$	280,522	

Bank Balance As Of 1/31/26	$	1,388,051.86	
Accounts Payable As Of 1/31/26	$	125,878.77	
Accounts Receivable As Of 1/31/26	$	-	
Storm Pipe/Erosion Reserve As Of 1/31/26	$	48,000.00	
Available Funds As Of 1/31/26	$	1,214,173.09	

Page 8

Verona Walk Community Development District
Budget vs. Actual
October 2025 through January 2026

	Oct 25 - Jan 26	25-26 Budget	$ Over Budget	% of Budget	
Income						
363.100	O & M Assessment Income	396,960.66	448,974.00	-52,013.34	88.42%	
363.812	Debt Assessments (Series 2013)	455,406.10	515,565.00	-60,158.90	88.33%	
363.813	Debt Assessments (Series 2018)	513,168.20	580,455.00	-67,286.80	88.41%	
363.822	Debt Assessmnt-Pd To Trustee-13	-428,504.40	-476,898.00	48,393.60	89.85%	
363.823	Debt Assessmnt-Pd To Trustee-18	-482,854.25	-536,921.00	54,066.75	89.93%	
363.830	Assessment Fees	-26,221.82	-53,302.00	27,080.18	49.2%	
363.831	Discounts For Early Payments	-54,444.02	-62,572.00	8,127.98	87.01%	
Carryover From Prior Year	0.00	9,000.00	-9,000.00	0.0%	
369.401	Interest Income	10,053.31	1,800.00	8,253.31	558.52%	
Total Income	383,563.78		426,101.00		-42,537.22		90.02%	
Expense						
511.306	Dredging	0.00	1,000.00	-1,000.00	0.0%	
511.308	Miscellaneous Maintenance	9,957.96	1,250.00	8,707.96	796.64%	
511.310	Engineering	1,925.00	13,000.00	-11,075.00	14.81%	
511.311	Management Fees	17,588.00	52,752.00	-35,164.00	33.34%	
511.312	Secretarial Fees	1,400.00	4,200.00	-2,800.00	33.33%	
511.315	Legal Fees	5,537.75	15,000.00	-9,462.25	36.92%	
511.318	Assessment/Tax Roll	0.00	10,000.00	-10,000.00	0.0%	
511.320	Audit Fees	0.00	4,300.00	-4,300.00	0.0%	
511.450	Insurance	7,675.00	7,800.00	-125.00	98.4%	
511.480	Legal Advertisements	178.40	2,495.00	-2,316.60	7.15%	
511.512	Miscellaneous	215.95	1,800.00	-1,584.05	12.0%	
511.513	Postage and Delivery	211.89	700.00	-488.11	30.27%	
511.514	Office Supplies	288.42	1,075.00	-786.58	26.83%	
511.540	Dues, License & Subscriptions	175.00	175.00	0.00	100.0%	
511.750	Website Management	666.64	2,000.00	-1,333.36	33.33%	
512.736	Continuing Disclosure Fee 2013	0.00	1,000.00	-1,000.00	0.0%	
513.330	Arbitrage Rebate Fee-Series 13	0.00	650.00	-650.00	0.0%	
513.733	Trustee Fees - Series 2013	0.00	4,730.00	-4,730.00	0.0%	
514.100	Golf Cart Storage	0.00	1,500.00	-1,500.00	0.0%	
514.101	Field Inspector	15,409.80	46,229.00	-30,819.20	33.33%	
514.103	Vehicle Insurance	0.00	1,000.00	-1,000.00	0.0%	
514.104	Vehicle Equipment (small tools)	0.00	1,545.00	-1,545.00	0.0%	
514.105	Vehicle Gas and Maintenance	48.75	2,500.00	-2,451.25	1.95%	
514.106	Lake Spraying	32,000.00	100,000.00	-68,000.00	32.0%	
514.107	Lake H2O Quality Tests-Benchmrk	1,223.00	6,000.00	-4,777.00	20.38%	
514.109	Outfall Pipe & Structure Insp &	0.00	10,000.00	-10,000.00	0.0%	
514.110	Storm Pipe & Erosion Repairs	0.00	53,000.00	-53,000.00	0.0%	
514.111	Lake Bank Mowing	8,540.00	65,650.00	-57,110.00	13.01%	
514.112	Special Projects	0.00	10,000.00	-10,000.00	0.0%	
514.330	Arbitrage Rebate Fee (2018)	0.00	650.00	-650.00	0.0%	
514.733	Trustee Fees (2018)	0.00	4,100.00	-4,100.00	0.0%	
Total Expense	103,041.56		426,101.00		-323,059.44		24.18%	
Net Income			280,522.22		0.00		280,522.22		100.0%	

Page 9

Page 10

Verona Walk Community Development District
Expenditures
October 2025 through January 2026

	Date		Num		Name		Memo		Amount	
Expenditures
511.308 • Miscellaneous Maintenance										
	10/30/2025		112389		Palm Printing		Signs - "NO Mowing" "NO Spraying"		86.33	
	01/06/2026		8432		Napier Sprinkler, Inc		Deposit for Estimate # 1669		9,871.63	
Total 511.308 • Miscellaneous Maintenance									9,957.96	
511.310 • Engineering										
	10/31/2025		525867		Bowman		Engineering Service October 2025		175.00	
	12/31/2025		536479		Bowman		Engineering Service December 2025		1,750.00	
Total 511.310 • Engineering									1,925.00	
511.311 • Management Fees										
	10/31/2025		2025-1401		Special District Services, Inc.		Management Oct 2025		4,397.00	
	11/30/2025		2025-1526		Special District Services, Inc.		Management Nov 2025		4,397.00	
	12/31/2025		2025-1668		Special District Services, Inc.		Management Dec 2025		4,397.00	
	01/31/2026		2026-1803		Special District Services, Inc.		Management Jan 2026		4,397.00	
Total 511.311 • Management Fees									17,588.00	
511.312 • Secretarial Fees										
	10/31/2025		2025-1401		Special District Services, Inc.		Secretarial Oct 2025		350.00	
	11/30/2025		2025-1526		Special District Services, Inc.		Secretarial Nov 2025		350.00	
	12/31/2025		2025-1668		Special District Services, Inc.		Secretarial Dec 2025		350.00	
	01/31/2026		2026-1803		Special District Services, Inc.		Secretarial Jan 2026		350.00	
Total 511.312 • Secretarial Fees									1,400.00	
511.315 • Legal Fees										
	12/15/2025		96		Coleman, Yovanovich & Koester PA		Professional Fees Oct and Nov 2025		4,273.75	
	01/22/2026		97		Coleman, Yovanovich & Koester PA		Professional Fees through 01/22/2026		1,264.00	
Total 511.315 • Legal Fees									5,537.75	
511.450 • Insurance	
10/01/2025		
30077		
Egis Insurance & Risk Advisors		
Policy #100125071 10/01/25-10/01/26 Fl Ins Alliance		
7,675.00	
Total 511.450 • Insurance									7,675.00	
511.480 • Legal Advertisements	
12/31/2025		
0007503744		
Gannett Florida LocaliQ		
Annual Notice of Advertising on Collier County Website		
178.40	
Total 511.480 • Legal Advertisements									178.40	
511.512 • Miscellaneous										
	10/31/2025		2025-1401		Special District Services, Inc.		Travel Sept 2025		98.00	
	11/30/2025		2025-1526		Special District Services, Inc.		Travel Oct 2025		98.00	
	11/30/2025		2025-1526		Special District Services, Inc.		Travel Oct 2025		9.43	
	01/31/2026		2026-1803		Special District Services, Inc.		Conference Calls December 2025		10.52	
Total 511.512 • Miscellaneous									215.95	

Page 11

Verona Walk Community Development District
Expenditures
October 2025 through January 2026

Date	Num	Name	Memo	Amount

511.513 • Postage and Delivery		
	10/31/2025	2025-1401	Special District Services, Inc.	FedEx Sept 2025	62.74	
	11/30/2025	2025-1526	Special District Services, Inc.	FedEx Oct 2025	32.21	
	01/12/2026	2025 Tax Roll	Collier County Tax Collector	2025 Tax Roll Second Postage Billing	121.89	
	01/31/2026	2026-1803	Special District Services, Inc.	FedEx December 2025	-5.69	
	01/31/2026	2026-1803	Special District Services, Inc.	Postage December 2025	0.74	
Total 511.513 • Postage and Delivery					211.89	
511.514 • Office Supplies						
	10/31/2025	2025-1401	Special District Services, Inc.	Copier Sept 2025	61.65	
	11/30/2025	2025-1526	Special District Services, Inc.	Copier Oct 2025	62.25	
	11/30/2025	2025-1526	Special District Services, Inc.	Conference Calls Oct 2025	40.00	
	12/31/2025	2025-1668	Special District Services, Inc.	Copier Nov 2025	3.75	
	12/31/2025	2025-1668	Special District Services, Inc.	Conference Calls Nov 2025	10.52	
	01/31/2026	2026-1803	Special District Services, Inc.	Copier December 2025	62.25	
	01/31/2026	2026-1803	Special District Services, Inc.	Meeting Books December 2025	48.00	
Total 511.514 • Office Supplies					288.42	
511.540 • Dues, License & Subscriptions	
10/01/2025	
92845	
Florida Commerce	
Fiscal Year 2025 - 2026 Special District State Fee	
175.00	
Total 511.540 • Dues, License & Subscriptions					175.00	
511.750 • Website Management						
	10/31/2025	2025-1401	Special District Services, Inc.	Website Oct 2025	166.66	
	11/30/2025	2025-1526	Special District Services, Inc.	Website Nov 2025	166.66	
	12/31/2025	2025-1668	Special District Services, Inc.	Website Dec 2025	166.66	
	01/31/2026	2026-1803	Special District Services, Inc.	Website Jan 2026	166.66	
Total 511.750 • Website Management					666.64	
514.101 • Field Inspector						
	10/31/2025	VW 131	Bohdan Hirniak	Field Inspection Service	3,600.00	
	10/31/2025	VW 131	Bohdan Hirniak	Transportation 495@0.51/mi	252.45	
	11/30/2025	VW 132	Bohdan Hirniak	Field Inspection Service	3,600.00	
	11/30/2025	VW 132	Bohdan Hirniak	Transportation 495@0.51/mi	252.45	
	12/31/2025	VW 133	Bohdan Hirniak	Field Inspection Service Rendered at Verona Walk- Dec 2025	3,600.00	
	12/31/2025	VW 133	Bohdan Hirniak	Transportation 495@0.51/mi	252.45	
	01/31/2026	VW 134	Bohdan Hirniak	Field Inspection Service Rendered at Verona Walk- Jan 2026	3,600.00	
	01/31/2026	VW 134	Bohdan Hirniak	Transportation 495@0.51/mi	252.45	
Total 514.101 • Field Inspector					15,409.80	

Page 12

Verona Walk Community Development District
Expenditures
October 2025 through January 2026

Date	Num	Name	Memo	Amount

514.105 • Vehicle Gas and Maintenance		
	10/31/2025	VW 131	Bohdan Hirniak	Gas for golf cart	11.25	
	11/30/2025	VW 132	Bohdan Hirniak	Gas for golf cart	11.25	
	12/31/2025	VW 133	Bohdan Hirniak	Gas for golf cart	15.25	
	01/31/2026	VW 134	Bohdan Hirniak	Gas for golf cart	11.00	
Total 514.105 • Vehicle Gas and Maintenance					48.75	
514.106 • Lake Spraying (Premier)						
	10/01/2025	2898	Premier Lakes, Inc	Annual Lake Maintenance October 2025	8,000.00	
	11/01/2025	2977	Premier Lakes, Inc	Annual Lake Maintenance November 2025	8,000.00	
	12/01/2025	3112	Premier Lakes, Inc	Annual Lake Maintenance December 2025	8,000.00	
	01/01/2026	3316	Premier Lakes, Inc	Annual Lake Maintenance January 2026	8,000.00	
Total 514.106 • Lake Spraying (Premier)					32,000.00	
514.107 • Lake H2O Quality Tests-Benchmrk	
01/12/2026	
25120726	
Benchmark Enviro Analytical, Inc	
Sampled 09/10/2025 - 25120726 - S25120312	
1,223.00	
Total 514.107 • Lake H2O Quality Tests-Benchmrk					1,223.00	
514.111 • Lake Bank Mowing	
10/22/2025	
531600	
Greenscapes of Southwest Florida, LLC	
As agreed upon with Bohdan, string trimming	
8,540.00	
Total 514.111 • Lake Bank Mowing					8,540.00	
Total Expenditures					103,041.56	

Page 13

Verona Walk Community Development District
Balance Sheet
As of January 31, 2026

Operating Fund	Debt Service (13) Fund	Debt Service (18) Fund	General Fixed Assets Fund	Long Term Debt Fund	TOTAL
ASSETS
Current Assets
Operating Bank Account	
1,388,051.86		
0.00		
0.00		
0.00		
0.00		
1,388,051.86	
Total Current Assets	1,388,051.86		0.00		0.00		0.00		0.00		1,388,051.86	
Fixed Assets												
Storm Water Management	0.00		0.00		0.00		15,481,040.00		0.00		15,481,040.00	
Accumulated Depreciation - Stormwater Mgt	0.00		0.00		0.00		-10,527,114.00		0.00		-10,527,114.00	
Total Fixed Assets	0.00		0.00		0.00		4,953,926.00		0.00		4,953,926.00	
Other Assets												
A/R Assessment Income	0.00		0.00		0.00		0.00		0.00		0.00	
A/R Non Ad Valorem Receipts	0.00		45,553.85		51,331.70		0.00		0.00		96,885.55	
Investments - Sinking Acct	0.00		0.00		116.28		0.00		0.00		116.28	
Investments - Interest Acct	0.00		0.00		0.14		0.00		0.00		0.14	
Investments - Reserve Acct	0.00		228,881.25		57,814.16		0.00		0.00		286,695.41	
Investments - Revenue Acct	0.00		511,306.92		622,039.17		0.00		0.00		1,133,346.09	
Investments - Prepayment Acct	0.00		6,615.81		254.83		0.00		0.00		6,870.64	
Investments - Excess Revenue	0.00		2,333.42		0.00		0.00		0.00		2,333.42	
Amount Available In DSF (2013)	0.00		0.00		0.00		0.00		794,691.25		794,691.25	
Amount Available In DSF (2018)	0.00		0.00		0.00		0.00		731,556.28		731,556.28	
Amount To Be Provided	0.00		0.00		0.00		0.00		7,332,752.47		7,332,752.47	
Total Other Assets	0.00		794,691.25		731,556.28		0.00		8,859,000.00		10,385,247.53	
TOTAL ASSETS	1,388,051.86		794,691.25		731,556.28		4,953,926.00		8,859,000.00		16,727,225.39	

LIABILITIES & EQUITY												
Liabilities
Current Liabilities												
Accrued Expenses	0.00		0.00		0.00		0.00		0.00		0.00	
Accounts Payable	125,878.77		0.00		0.00		0.00		0.00		125,878.77	
Total Current Liabilities	125,878.77		0.00		0.00		0.00		0.00		125,878.77	
Long Term Liabilities												
Special Assessment Debt (2013A-1)	0.00		0.00		0.00		0.00		3,520,000.00		3,520,000.00	
Special Assessment Debt (2013A-2)	0.00		0.00		0.00		0.00		100,000.00		100,000.00	
Special Assessment Debt (2018)	0.00		0.00		0.00		0.00		5,239,000.00		5,239,000.00	
Total Long Term Liabilities	0.00		0.00		0.00		0.00		8,859,000.00		8,859,000.00	
Total Liabilities	125,878.77		0.00		0.00		0.00		8,859,000.00		8,984,878.77	
Equity												
Retained Earnings	933,650.87		439,579.78		345,208.36		-10,527,114.00		0.00		-8,808,674.99	
Current Year Depreciation	0.00		0.00		0.00		0.00		0.00		0.00	
Net Income	280,522.22		355,111.47		386,347.92		0.00		0.00		1,021,981.61	
Reserve Funds	48,000.00		0.00		0.00		0.00		0.00		48,000.00	
Investment In Gen Fixed Assets	0.00		0.00		0.00		15,481,040.00		0.00		15,481,040.00	
Total Equity	1,262,173.09		794,691.25		731,556.28		4,953,926.00		0.00		7,742,346.62	
TOTAL LIABILITIES & EQUITY	1,388,051.86		794,691.25		731,556.28		4,953,926.00		8,859,000.00		16,727,225.39