Title: SH Final Budget 2026-2027.xlsx
Author: JWalker

Sail Harbour Community Development District

Final Budget For Fiscal Year 2026/2027
October 1, 2026 - September 30, 2027

CONTENTS

I

FINAL BUDGET

II

DETAILED FINAL BUDGET

III

DETAILED FINAL DEBT SERVICE FUND BUDGET

IV

ASSESSMENT COMPARISON

FINAL BUDGET
SAIL HARBOUR COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

I

7/29/2026 3:04 PM

REVENUES

FISCAL YEAR 2026/2027 BUDGET

O & M Assessments

139,718

Debt Assessments

509,434

Other Revenues

0

Interest Income

1,560

TOTAL REVENUES

$	650,712

EXPENDITURES

Supervisor Fees

6,000

Payroll Taxes (Employer)

480

Engineering/Inspections

15,500

Pipe & Miscellaneous Maintenance

37,500

Stormwater Videotaping

5,000

Management

24,000

Legal

8,000

Assessment Roll

5,000

Audit Fees

3,700

Arbitrage Rebate Fee

500

Travel

500

Insurance

6,800

Legal Advertisements

1,300

Miscellaneous

2,500

Postage

325

Office Supplies

400

Dues & Subscriptions

175

Trustee Fee

4,400

Website Management

1,500

Reserve

9,315

TOTAL EXPENDITURES

$	132,895

REVENUES LESS EXPENDITURES

$	517,817

Bond Payments

(478,868)

BALANCE

$	38,949

County Appraiser & Tax Collector Fee

(12,983)

Discounts For Early Payments

(25,966)

EXCESS/ (SHORTFALL)

$	-

Carryover Funds From Prior Year

0

NET EXCESS/ (SHORTFALL)

$	-

DETAILED FINAL BUDGET
SAIL HARBOUR COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

II

7/29/2026 3:04 PM

REVENUES

FISCAL YEAR 2024/2025
ACTUAL

FISCAL YEAR 2025/2026
BUDGET

FISCAL YEAR 2026/2027
BUDGET

COMMENTS

O & M Assessments

70,178

68,771

139,718

Expenditures Less Interest & Carryover/.94

Debt Assessments

509,435

509,434

509,434

Bond Payments/.94

Other Revenues

0

0

0

Interest Income

4,177

1,440

1,560

Interest Projected At $130 Per Month

TOTAL REVENUES

$	583,790

$	579,645

$	650,712

EXPENDITURES

Supervisor Fees

1,800

7,000

6,000

Supervisor Fees

Payroll Taxes (Employer)

219

560

480

8% Of Supervisor Fees

Engineering/Inspections

11,392

12,500

15,500

FY 25/26 Expenditure Through Feb 26 Was $5,737

Pipe & Miscellaneous Maintenance

69,623

37,500

37,500

Pipe & Miscellaneous Maintenance

Stormwater Videotaping

0

5,000

5,000

No Change From 2025/2026 Budget

Management

24,000

24,000

24,000

No Change From 2025/2026 Budget

Legal

5,148

6,500

8,000

FY 25/26 Expenditure Through Feb 26 Was $2,165

Assessment Roll

5,000

5,000

5,000

No Change From 2025/2026 Budget

Audit Fees

3,500

3,600

3,700

Accepted Amount For 2025/2026 Audit

Arbitrage Rebate Fee

500

500

500

No Change From 2025/2026 Budget

Travel

134

500

500

No Change From 2025/2026 Budget

Insurance

6,379

6,800

6,800

Fiscal Year 2025/2026 Expenditure Was $6,761

Legal Advertisements

658

1,350

1,300

$50 Decrease From 2025/2026 Budget

Miscellaneous

293

2,500

2,500

Includes Meeting Room Fees

Postage

155

325

325

No Change From 2025/2026 Budget

Office Supplies

295

425

400

$25 Decrease From 2025/2026 Budget

Dues & Subscriptions

175

175

175

No Change From 2025/2026 Budget

Trustee Fee

4,337

4,400

4,400

No Change From 2025/2026 Budget

Website Management

1,500

1,500

1,500

No Change From 2025/2026 Budget

Reserve

0

0

9,315

Reserve

TOTAL EXPENDITURES

$	135,108

$	120,135

$	132,895

REVENUES LESS EXPENDITURES

$	448,682

$	459,510

$	517,817

Bond Payments

(489,784)

(478,868)

(478,868)

2027 Principal & Interest Payments

BALANCE

$	(41,102)

$	(19,358)

$	38,949

County Appraiser & Tax Collector Fee

(1,160)

(11,564)

(12,983)

Two Percent Of Total Assessment Roll

Discounts For Early Payments

(20,962)

(23,128)

(25,966)

Four Percent Of Total Assessment Roll

EXCESS/ (SHORTFALL)

$	(63,224)

$	(54,050)

$	-

Carryover Funds From Prior Year

0

54,050

0

Carryover Funds From Prior Year

NET EXCESS/ (SHORTFALL)

$	(63,224)

$	-

$	-

DETAILED FINAL DEBT SERVICE FUND BUDGET SAIL HARBOUR COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

Series 2015 Bond Refunding Information

Original Par Amount = Interest Rate =
Issue Date = Maturity Date =

$6,775,000 3.60%
February 2015
May 2036

Annual Principal Payments Due = Annual Interest Payments Due =

May 1st
May 1st & November 1st

Par Amount As Of 1/1/26 =

$3,990,000

III

7/29/2026 3:04 PM

REVENUES

FISCAL YEAR 2024/2025 ACTUAL

FISCAL YEAR 2025/2026 BUDGET

FISCAL YEAR 2026/2027 BUDGET

COMMENTS

Interest Income

21,434

1,000

2,000

Projected Interest For 2026/2027

NAV Tax Collection

489,784

478,868

478,868

Yearly Maximum Debt Assessment

Prepaid Bond Collection

0

0

0

Total Revenues

$	511,218

$	479,868

$	480,868

EXPENDITURES

Principal Payments

325,000

340,000

350,000

Principal Payment Due In 2027

Interest Payments

157,498

138,379

126,785

Interest Payments Due In 2027

Bond Redemption

0

1,489

4,083

Estimated Excess Debt Collections

Total Expenditures

$	482,498

$	479,868

$	480,868

Excess/ (Shortfall)

$	28,720

$	-

$	-

Sail Harbour Community Development District Assessment Comparison

Fiscal Year
2022/2023

Fiscal Year
2023/2024

Fiscal Year
2024/2025

Fiscal Year
2025/2026

Fiscal Year
2026/2027

Assessment

Assessment

Assessment

Assessment

Projected Assessment

 Before Discount* 

 Before Discount* 

 Before Discount* 

  Before Discount* 

  Before Discount* 

O & M
Debt 

$

145.51

$

145.46

$

145.42

$

145.40

$

295.40

 $	1,079.31

 $	1,079.31

 $	1,079.31

 $	1,079.31

 $	1,079.31

Total

$

1,224.82

$

1,224.77

$

1,224.73

$

1,224.71

$

1,374.71

* Assessments Include the Following : 4% Discount for Early Payments
1% County Tax Collector Fee
1% County Property Appraiser Fee

Community Information: Total Units Prepayments
Billed for Debt

473
1
472

IV

7/29/2026 3:04 PM