GIR East Community Development District

Meeting Agenda October 1, 2025

Agenda

GIR East
Community Development District

219 East Livingston Street, Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526
September 24, 2025

Board of Supervisors GIR East
Community Development District

Dear Board Members:

The regular meeting of the Board of Supervisors of GIR East Community Development District will be held on Wednesday, October 1, 2025 at 3:00 PM, or shortly thereafter as reasonably possible, at 3850 Canoe Creek Road, Saint Cloud, FL. Following is the advance agenda for the meeting:

Roll Call
Public Comment Period
Approval of Minutes of the September 3, 2025 Meeting
Consideration of Acquisition of Roadway and Related Improvements – Under Separate Cover
Staff Reports
Attorney
Engineer
District Manager’s Report
Balance Sheet and Income Statement
Ratification of Funding Request #47
Other Business
Supervisor’s Requests
Adjournment

The balance of the agenda will be discussed at the meeting. In the meantime, if you should have any questions, please contact me.

Sincerely,
George S. Flint
George S. Flint District Manager

Cc:	Alyssa Willson, District Counsel Strickland Smith, District Engineer

Enclosures

Minutes

MINUTES OF MEETING GIR EAST
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the GIR East Community Development District was held Wednesday, September 3, 2025 at 3:00 p.m. at 3850 Canoe Creek Road, Saint Cloud, Florida.

Present and constituting a quorum were:

Mike Liquori	Chairman
Rob Bonin	Assistant Secretary
Chancy Summers	Assistant Secretary
David Hulme by phone	Assistant Secretary Also present were:
George Flint	District Manager
Michelle Rigoni by phone	District Counsel
Strickland Smith by phone	District Engineer
Alan Scheerer	GMS

FIRST ORDER OF BUSINESS	Roll Call
Mr. Flint called the meeting to order and called the roll. Three Supervisors were present in person constituting a quorum.
SECOND ORDER OF BUSINESS	Public Comment Period
Mr. Flint noted there were no members of the public present other than Board and staff.

THIRD ORDER OF BUSINESS	Approval of Minutes of the July 2, 2025
Meeting
Mr. Flint presented the minutes from the July 2, 2025 meeting and asked for any comments or corrections. The Board had no changes to the minutes.

On MOTION by Mr. Liquori, seconded by Ms. Summers, with all in favor, the Minutes of the July 2, 2025 Meeting, were approved, as presented.

FOURTH ORDER OF BUSINESS	Public Hearing

September 3, 2025	GIR East CDD

Mr. Flint asked for a motion to open the public hearings.

On MOTION by Mr. Liquori, seconded by Ms. Summers, with all in favor, the Public Hearings were Opened.

Consideration of Resolution 2025-10 Adopting the Fiscal Year 2026 Budget and Relating to the Annual Appropriations
Mr. Flint presented Resolution 2025-10. He stated that the Board previously approved a proposed budget and the Board set today as the public hearing for the final consideration. He noted the proposed budget that is included in the agenda package has been brought down in light of the fact that they project that they are only going to be maintaining the infrastructure for a portion of the year. Mr. Flint stated there is no members of the public present to provide comment or testimony.
Mr. Flint stated attached to the resolution is the proposed budget. He briefly reviewed and discussed the proposed budget. He noted that the funding for the budget is contemplated to be assessments. He pointed out that the 623 units and the current phases that are under development would receive the full O&M assessment for administrative and maintenance costs. Then the balance of the project would receive an administrative assessment only.

On MOTION by Mr. Liquori, seconded by Ms. Summers, with all in favor, Resolution 2025-10 Adopting the Fiscal Year 2026 Budget and Relating to the Annual Appropriations, was approved.

Consideration of Resolution 2025-11 Imposing Special Assessments and Certifying an Assessment Roll
Mr. Flint presented Resolution 2025-11. He noted there are two exhibits to this resolution. The first is the budget they just approved. The second exhibit is the assessment roll that mirrors the per unit amounts that were just discussed during the budget hearing. Mr. Flint noted that there are no members of the public present to provide comment or testimony on the assessments.

On MOTION by Mr. Liquori, seconded by Ms. Summers, with all in favor, Resolution 2025-11 Imposing Special Assessments and Certifying an Assessment Roll, was approved.

Mr. Flint asked for a motion to close the public hearings.

2

September 3, 2025	GIR East CDD

On MOTION by Mr. Liquori, seconded by Ms. Summers, with all in favor, the Public Hearings were Closed.

FIFTH ORDER OF BUSINESS	Consideration of Agreement with Grau &
Associates to Provide Auditing Services for the Fiscal Year 2025
Mr. Flint stated the Board just bid out independent auditing services and selected Grau & Associates as their independent auditor. He noted they enter into an engagement with them annually. He pointed out that this is for FY 2025 which ends at the end of this month. The fee is a not to exceed of $5,600.

On MOTION by Mr. Liquori, seconded by Ms. Summers, with all in favor, the Agreement with Grau & Associates to Provide Auditing Services for the Fiscal Year 2025, was approved.

SIXTH ORDER OF BUSINESS	District Goals and Objectives
Adopting the Fiscal Year 2026 Goals and Objectives
Mr. Flint noted the Fiscal Year 2026 goals and objectives are basically the same as they were for Fiscal Year 2025. He reviewed the goals and objectives.

On MOTION by Mr. Liquori, seconded by Ms. Summers, with all in favor, the Fiscal Year 2026 Goals and Objectives, were Adopted.

Presentation of the Fiscal Year 2025 Goals and Objectives and Authorization to Chairman to Execute
Mr. Flint noted that at the end of Fiscal Year 2025 they need to report on how they did on the goals and objectives since the Fiscal Year is not over yet. He stated they are asking the Board to consider authorizing the Chair to execute the final report, which will be placed on the District’s website and will be brought back to be ratified at a future meeting.

On MOTION by Mr. Liquori, seconded by Ms. Summers, with all in favor, Accepting the Fiscal Year 2025 Goals and Objectives and Delegating Authority to Chairman to Execute, was approved.

SEVENTH ORDER OF BUSINESS	Consideration of Acquisition of Roadway
and	Related	Improvements	–	Under Separate Cover
Mr. Liquori will work with Ms. Rigoni’s office to put something together and will bring this item back to a future meeting for Board consideration.

3

September 3, 2025	GIR East CDD

EIGHTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Rigoni had nothing additional to report to the Board.

Engineer
Mr. Smith had nothing to report.

District Manager’s Report
Balance Sheet and Income Statement
Mr. Flint presented the check register through the end of July and that information can be found in the agenda package. No action is required by the Board.

Ratification of Funding Requests #45 – #46
Mr. Flint presented Funding Requests #45 and #46 and asked for Board ratification.

On MOTION by Mr. Liquori, seconded by Ms. Summers, with all in favor, Funding Requests #45 – #46, were ratified.

Approval of Fiscal Year 2026 Meeting Schedule
Mr. Flint presented the Fiscal Year 2026 proposed meeting schedule, which is the first Wednesday of the month at 3:00 p.m.

On MOTION by Mr. Liquori, seconded by Ms. Summers, with all in favor, the Fiscal Year 2026 Meeting Schedule, was approved.

NINTH ORDER OF BUSINESS	Other Business
There being no comments, the next item followed.

TENTH ORDER OF BUSINESS	Supervisors Requests
There being no comments, the next item followed.

ELEVENTH ORDER OF BUSINESS	Adjournment

4

September 3, 2025	GIR East CDD

On MOTION by Mr. Liquori, seconded by Ms. Summers, with all in favor, the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

5

Section IV

This item will be provided under separate cover

Section V

Section C

Section 1

GIR East
Community Development District

Unaudited Financial Reporting
August 31, 2025

Table of Contents

	Balance Sheet

	General Fund

	Series 2025 Debt Service Fund

	Series 2025 Capital Projects Fund

	Capital Projects Fund

	Month to Month

	Long Term Debt Schedule

	Assessment Receipt Schedule

GIR East
Community Development District Combined Balance Sheet
August 31, 2025

	General	Series 2025	Series 2025
Fund	Debt Service Fund	Capital Project Fund	Capital Projects	Total
Fund	Governmental Funds	
Assets:			
Cash:			
Operating Account	$	135,904	$	-	$	-	$	-	$	135,904	
Due from Developer	$	12,348	$	-	$	-	$	-	$	12,348	
Due from General Fund	$	-	$	130,805	$	-	$	-	$	130,805	
Prepaid Expenditures	$	-	$	-	$	-	$	-	$	-	
Series 2025: 			
Reserve	$	-	$	653,994	$	-	$	-	$	653,994	
Revenue	$	-	$	230,264	$	-	$	-	$	230,264	
Interest	$	-	$	-	$	-	$	-	$	-	
Sinking Fund	$	-	$	-	$	-	$	-	$	-	
Prepayment	$	-	$	-	$	-	$	-	$	-	
Acquisition & Construction	$	-	$	-	$	18,437,236	$	-	$	18,437,236	
Cost of Issuance	$	-	$	-	$	5,729	$	-	$	5,729	
Total Assets	$	148,252	$	1,015,063	$	18,442,966	$	-	$	19,606,281	
Liabilities:					
Accounts Payable	$	5,632	$	-	$	-	$	-	$	5,632	
FICA Payable	$	31	$	-	$	-	$	-	$	31	
Due to Debt Service	$	130,805	$	-	$	-	$	-	$	130,805	
Contracts Payable	$	-	$	-	$	-	$	-	$	-	
Total Liabilites	$	136,467	$	-	$	-	$	-	$	136,467	

Fund Balance:					
Nonspendable:					
Deposits and Prepaid Items	$	-	$	-	$	-	$	-	$	-	
Assigned:											
Capital Projects Fund	$	-	$	-	$	18,442,966	$	-	$	18,442,966	
Debt Service Fund	$	-	$	1,015,063	$	-	$	-	$	1,015,063	
Unassigned	$	11,785	$	-	$	-	$	-	$	11,785	
Total Fund Balances	$	11,785	$	1,015,063	$	18,442,966	$	-	$	19,469,813	
					
Total Liabilities & Fund Balance	$	148,252	$	1,015,063	$	18,442,966	$	-	$	19,606,281	

1

GIR East
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending August 31, 2025

	Adopted	Prorated Budget	Actual		
	Budget	Thru 08/31/25	Thru 08/31/25	Variance	

Revenues:			
Developer Contributions	$	143,628	$	69,900	$	69,900	$	-	
Total Revenues	$	143,628	$	69,900	$	69,900	$	-	

Expenditures:			
General & Administrative:			
Supervisor Fees	$	12,000	$	11,000	$	1,400	$	9,600	
FICA Expenditures	$	918	$	842	$	107	$	734	
Engineering	$	15,000	$	13,750	$	95	$	13,655	
Attorney	$	25,000	$	22,917	$	10,739	$	12,178	
Annual Audit	$	3,500	$	3,500	$	3,500	$	-	
Assessment Administration	$	5,000	$	-	$	-	$	-	
Arbitrage	$	450	$	-	$	-	$	-	
Dissemination	$	5,000	$	4,583	$	2,083	$	2,500	
Trustee Fees	$	4,500	$	-	$	-	$	-	
Management Fees	$	40,000	$	36,667	$	36,667	$	-	
Information Technology	$	1,800	$	1,650	$	1,650	$	-	
Website Maintenance	$	1,200	$	1,100	$	1,100	$	-	
Telephone	$	300	$	275	$	-	$	275	
Postage & Delivery	$	1,000	$	917	$	92	$	825	
Insurance	$	5,500	$	5,500	$	5,200	$	300	
Printing & Binding	$	1,000	$	917	$	27	$	890	
Legal Advertising	$	15,000	$	13,750	$	6,360	$	7,390	
Other Current Charges	$	5,000	$	4,583	$	441	$	4,143	
Office Supplies	$	625	$	573	$	1	$	572	
Travel Per Diem	$	660	$	605	$	-	$	605	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total Expenditures	$	143,628	$	123,303	$	69,636	$	53,667	
			
Excess (Deficiency) of Revenues over Expenditures	$	-	$	264		
			
Fund Balance - Beginning	$	-	$	11,520		
			
Fund Balance - Ending	$	-	$	11,785		

2

GIR East
Community Development District Debt Service Fund Series 2025
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending August 31, 2025

	Adopted	Prorated Budget	Actual		
		Budget	Thru 08/31/25	Thru 08/31/25	Variance	

Revenues:					
Assessments - Direct Assessments - Lot Closings Interest	$		-	$	-	348,213
-	-	-
-	-	12,856	$	348,213
- 12,856	
Total Revenues	$		-	$	-	$	361,069	$	361,069	

Expenditures:					

Interest - 11/1	
$	-	$	-	$	-	
$	-	
Principal - 5/1	-	-	-	-	
Interest - 5/1	-	-	-	-	
Total Expenditures	$	-	$	-	$	-	$	-	
			
Excess (Deficiency) of Revenues over Expenditures	$	-	$	361,069		

Other Financing Sources/(Uses):			
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Bond Proceeds	-	-	653,994	653,994	
Total Other Financing Sources/(Uses)	$	-	$	-	$	653,994	$	653,994	
			
Net Change in Fund Balance	$	-	$	1,015,063		
			
Fund Balance - Beginning	$	-	$	-		
			
Fund Balance - Ending	$	-	$	1,015,063		

3

GIR East
Community Development District Capital Projects Fund Series 2025
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending August 31, 2025

	Adopted	Prorated Budget	Actual		
	Budget	Thru 08/31/25	Thru 08/31/25	Variance	

Revenues:			
Interest	-	-	312,158	312,158	
Total Revenues	$	-	$	-	$	312,158	$	312,158	

Expenditures:			
Capital Outlay	$	-	$	-	$	-	$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
			
Excess (Deficiency) of Revenues over Expenditures	$	-	$	312,158		

Other Financing Sources/(Uses):			
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Cost of Issuance	-	-	(236,999)	(236,999)	
Underwriters Discount	-	-	(388,200)	(388,200)	
Bond Proceeds	-	-	18,756,006	18,756,006	
Total Other Financing Sources/(Uses)	$	-	$	-	$	18,130,808	$	18,130,808	
			
Net Change in Fund Balance	$	-	$	18,442,966		
			
Fund Balance - Beginning	$	-	$	-		
			
Fund Balance - Ending	$	-	$	18,442,966		

4

GIR East
Community Development District Capital Projects Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending August 31, 2025

	Adopted	Prorated Budget	Actual		
	Budget	Thru 08/31/25	Thru 08/31/25	Variance	

Revenues:

Developer Advancements	

$	-	$	-	$	302	

$	302	
Total Revenues	$	-	$	-	$	302	$	302	

Expenditures:

General & Administrative:

Capital Outlay - COI	

$	-	$	-	$	302	

$	(302)	
Total Expenditures	$	-	$	-	$	302	$	(302)	
			
Excess (Deficiency) of Revenues over Expenditures	$	-	$	-		
			
Fund Balance - Beginning	$	-	$	-		
			
Fund Balance - Ending	$	-	$	-		

5

GIR East
Community Development District Month to Month

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

Revenues:														
Developer Contributions	$	3,761	$	639	$	21,427	$	3,877	$	3,795	$	4,628	$	7,866	$	7,606	$	4,526	$	6,142	$	5,632	$	-  $	69,900	
Total Revenues	$	3,761	$	639	$	21,427	$	3,877	$	3,795	$	4,628	$	7,866	$	7,606	$	4,526	$	6,142	$	5,632	$	-	$	69,900	

Expenditures:														
General & Administrative:														
Supervisor Fees	$	600	$	-	$	200	$	-	$	-	$	200	$	-	$	200	$	-	$	200	$	-	$	-  $	1,400	
FICA Expenditures	$	46	$	-	$	15	$	-	$	-	$	15	$	-	$	15	$	-	$	15	$	-	$	-  $	107	
Engineering	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	95	$	-	$	-	$	-	$	-  $	95	
Attorney	$	1,321	$	291	$	724	$	303	$	346	$	3,606	$	428	$	2,102	$	1,621	$	-	$	-	$	-  $	10,739	
Annual Audit	$	-	$	-	$	-	$	-	$	-	$	-	$	3,500	$	-	$	-	$	-	$	-	$	-  $	3,500	
Assessment Administration	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-	
Arbitrage	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-	
Dissemination	$	-	$	-	$	-	$	-	$	-	$	-	$	417	$	417	$	417	$	417	$	417	$	-  $	2,083	
Trustee Fees	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-	
Management Fees	$	3,333	$	3,333	$	3,333	$	3,333	$	3,333	$	3,333	$	3,333	$	3,333	$	3,333	$	3,333	$	3,333	$	-  $	36,667	
Information Technology	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	-  $	1,650	
Website Maintenance	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	-  $	1,100	
Telephone	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-	
Postage & Delivery	$	1	$	14	$	-	$	-	$	4	$	18	$	1	$	1	$	1	$	41	$	11	$	-  $	92	
Insurance	$	5,200	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	5,200	
Printing & Binding	$	2	$	0	$	-	$	3	$	-	$	-	$	19	$	-	$	2	$	-	$	-	$	-  $	27	
Legal Advertising	$	208	$	5,944	$	-	$	208	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	6,360	
Other Current Charges	$	33	$	33	$	33	$	33	$	36	$	36	$	36	$	36	$	80	$	-	$	83	$	-  $	441	
Office Supplies	$	0	$	0	$	-	$	-	$	0	$	0	$	0	$	0	$	0	$	0	$	0	$	-  $	1	
Travel Per Diem	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	175	
Total Expenditures	$	11,169	$	9,866	$	4,556	$	4,130	$	3,969	$	7,459	$	7,983	$	6,449	$	5,704	$	4,256	$	4,094	$	-  $	69,636	
														
Excess Revenues (Expenditures)	$	(7,408)	$	(9,228)	$	16,871	$	(253)	$	(174)	$	(2,830)	$	(118)	$	1,158	$	(1,178)	$	1,886	$	1,537	$	-  $	264	

6

GIR East
Community Development District Long Term Debt Report

Series 2025 Capital Improvement Revenue Bonds		
Interest Rate:	4.3-5.5%	
Maturity Date:	5/1/2035	
Optional Redemption Date	5/1/2055	
Reserve Fund Definition:	50% of MADS	
Reserve Fund Requirement:	$653,995	
Reserve Fund Balance:	$653,994	
Bonds outstanding 3/7/25	$19,410,000	
Current Bonds Outstanding	$19,410,000	

7

GIR East
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2025

DIRECT BILL ASSESSMENTS

WS-GIR, LLC 2025-01			
Net Assessments	
$130,805.18	
$130,805.18	
Date
Received	Due
Date	Check
Number	Net
Assessed	Amount
Received	Series
2025	
8/11/25	9/1/25	WIRE	$130,805.18	$130,805.18	$130,805.18	
			$	130,805.18	$	130,805.18	$	130,805.18	

Lennar Homes LLC 2025-02			
Net Assessments	
$173,027.44	
$173,027.44	
Date
Received	Due
Date	Check
Number	Net
Assessed	Amount
Received	Series
2025	
9/11/25	9/1/25	2527478	$173,027.44	$173,027.44	$173,027.44	
			$	173,027.44	$	173,027.44	$	173,027.44	

DFC Waterlin LLC 2025-03			
Net Assessments	
$217,408.09	
$217,408.09	
Date
Received	Due
Date	Check
Number	Net
Assessed	Amount
Received	Series
2025	
5/1/25	9/1/25	222653	$217,408.09	$217,408.09	$217,408.09	
			$	217,408.09	$	217,408.09	$	217,408.09	

Perry Homes of Florida LLC 2025-04			
Net Assessments	
$145,646.29	
$0.00	
Date
Received	Due
Date	Check
Number	Net
Assessed	Amount
Received	Series
2025	
9/1/25	$145,646.29	$0.00	$0.00	
	$	145,646.29	$	-	$	-	

8

Section 2

GIR East
Community Development District

Funding Request #47
September 04,2025

Bill to:	WS-GIR, LLC

Payee

General Fund FY2026

1	Egis Insurance & Risk Advisors, LLC
Invoice# 28939 - FY2026 Insurance Policy	$	5,512.00

$	5,512.00

Total:	$	5,512.00 

Please make check payable to:

GIR East Community Development District
6200 Lee Vista Blvd, Suite 300
Orlando, FL 32822

GIR EAST COMMUNITY DEVELOPMENT DISTRICT
c/o Government Management Seivlces, LLC 219 E Livingston St
Orlando, FL 32801

INVOICE

GIR EAST COMMUNITY DEVELOPMENT DISTRICT
1309	

Kristina Rudez	

lnvolce#28939

Thank You

x-----

Please detach and return with payment

5,512.00

28939	

10/01/2025	

Renew policy	Polley #100125994 10/01/2025-10/01/2026
Florida Insurance Alliance

General Liability - Renew policy Due Date: 8/25/2025

r�re ® rE o wrE�
Ui] SEP O 2 2025	�I
By	
Please Remit Payment To:
Egis Insurance and Risk Advisors
P.O. Box 748555	
FOR PAYMENTS SENT OVERNIGHT: Bank of Ametfca I..Dckbox SeNlces, Lookbox 748555, 6000 Feldwood Rd. College Pn,  GA 30349
TO PAY VIA ACH: Accl6tlv6 Gtob81Insurance SeNlces LLC
RoutlngACH: 121000358 Account: 1291776914	

Customer: GIR EAST COMMUNITY DEVELOPMENT DISTRICT
Thank You

Remit Payment To: Egls Insurance Advisors
P.O. Box 748555
Atlanta, GA 30374-8555

accounting@eglsadvisors.com

08/25/2025