One Daytona Community Development District
3501 Quadrangle Boulevard, Suite 270, Orlando, FL 32817; 407-723-5900
https://www.onedaytonacdd.org/

The following is the proposed agenda for the Board of Supervisors’ Meeting for the One Daytona Community Development District (“District”), to be held at 10:00 a.m. on Friday, January 16, 2026, at the International Motorsports Center, One Daytona Boulevard, Daytona Beach, FL 32114. Questions or comments about the meeting or agenda may be addressed to Jane Gaarlandt at gaarlandtj@pfm.com or (407) 723-5900.
To attend the meeting, please use the below conference call information: Phone: 1-844-621-3956	Access Code: 2539 895 0958
BOARD OF SUPERVISORS’ MEETING AGENDA
Administrative Matters
Roll call to confirm a quorum
Public Comment Period [limited to items on the agenda]
Consideration of the Minutes of the August 15, 2025, Board of Supervisors’ Rescheduled Meeting
Business Matters
Review and Acceptance of Fiscal Year 2025 Goals and Objectives Report
Review and Acceptance of Series 2018 Bonds Arbitrage Reports for:
Fiscal Year 2024
Fiscal Year 2025
Ratification of Fiscal Year 2025 Auditor Engagement Letter
Ratification of Funding Request Nos. 243 – 256
Review of District Financials [no action required]
Other Business Staff Reports
District Counsel
District Engineer
District Manager
Next meeting: March 20, 2026 Audience Comments and Supervisor Requests
Adjournment

One Daytona Community Development District

Consideration of the Minutes of the August 15, 2025,
Board of Supervisors’ Rescheduled Meeting

MINUTES OF MEETING
One Daytona Community Development District Board of Supervisors’ Meeting
Friday, August 15, 2025, at 10:00 a.m.
International Motorsports Center, One Daytona Boulevard, Daytona Beach, FL 32114

Present:			
Kevin Bowler	Chairman		
Glenn Ritchey	Vice Chairman	(via phone)	
Jeff Boerger	Assistant Secretary		
Kelly Dispenette	Assistant Secretary		
Frank Kelleher	Assistant Secretary		
Also present were:			
Jane Gaarlandt	PFM Group Consulting LLC		
Kwame Jackson	PFM Group Consulting LLC		
Audrey Ryan	PFM Group Consulting LLC		
Mark Watts	Cobb Cole	(via phone)	
Bobby Ball	ZevCohen		

FIRST ORDER OF BUSINESS	Administrative Matters Call to Order
Ms. Gaarlandt called the meeting of the Board of Supervisors of the One Daytona Community Development District to order at 10:03 a.m. and roll call was taken. Those in attendance are listed above.

SECOND ORDER OF BUSINESS	Public Comment Period
There were no public comments.

THIRD ORDER OF BUSINESS	Consideration of the Minutes of the June 11, 2025, Board of Supervisors’ Special Meeting
The Board reviewed the minutes.

On MOTION by Ms. Dispenetter, seconded by Mr. Boerger, with all in favor, the Board approved the Minutes of the June 11, 2025, Board of Supervisors’ Special Meeting.

FOURTH ORDER OF BUSINESS	Consideration of Resolution 2025-04, Setting an Annual Meeting Schedule for Fiscal Year 2025/2026
The Board reviewed the annual meeting schedule. It was noted meetings can be adjusted as necessary.

Ms. Gaarlandt noted that calendar invites will be sent to the Board.

On MOTION by Mr. Bowler, seconded by Mr. Ritchey, with all in favor, the Board approved Resolution 2025-04, Setting an Annual Meeting Schedule for Fiscal Year 2025/2026.

FIFTH ORDER OF BUSINESS	Consideration of Resolution 2025-05, Adopting Goals, Objectives, and Performance Measures and Standards

Mr. Bowler noted these are the same overall goals and objectives as last year.

On MOTION by Mr. Kelleher, seconded by Ms. Dispenette, with all in favor, the Board approved Resolution 2025-05, Adopting Goals, Objectives, and Performance Measures and Standards.

SIXTH ORDER OF BUSINESS	Business Matters

Public Hearing on the Adoption of the District’s Fiscal Year 2025/2026 O&M Budget
Public Comments and Testimony
Board Comments
Consideration of Resolution 2025-06, Adopting Fiscal Year 2025/2026 Budget and Appropriating Funds

On MOTION by Mr. Bowler, seconded by Mr. Boerger, with all in favor, the Board opened the Public Hearing on the Adoption of the District’s Fiscal Year 2025/2026 O&M Budget.

There were no public comments.

On MOTION by Mr. Bowler, seconded by Ms. Dispenette, with all in favor, the Board closed the Public Hearing on the Adoption of the District’s Fiscal Year 2025/2026 O&M Budget.

There were no Board comments. The Board reviewed the resolution.

On MOTION by Mr. Kelleher, seconded by Ms. Dispenette, with all in favor, the Board approved Resolution 2025-06, Adopting Fiscal Year 2025/2026 Budget and Appropriating Funds.

SEVENTH ORDER OF BUSINESS	Consideration	of	Fiscal	Year	2025/2026 Budget Funding Agreement

Mr. Bowler noted this agreement is consistent with the previous fiscal year.

On MOTION by Mr. Boerger, seconded by Ms. Dispenette, with all in favor, the Board approved the Fiscal Year 2025/2026 Budget Funding Agreement.

EIGHTH ORDER OF BUSINESS	Consideration of Proposal for Series 2018	
	Bonds Annual Arbitrage Calculations	
Mr. Bowler noted this is a requirement for the District.	

Ms. Gaarlandt noted this is now an annual report requirement due to changing market conditions.

On MOTION by Ms. Dispenette, seconded by Mr. Boerger, with all in favor, the Board approved the Proposal for Series 2018 Bond Annual Arbitrage Calculations.

NINTH ORDER OF BUSINESS	Review and Acceptance of Annual Engineer’s	
	Inspection Report	
The Board reviewed the Engineer’s Inspection Report.	
Mr. Ball noted there are no major concerns.		

On MOTION by Mr. Boerger, seconded by Ms. Dispenette, with all in favor, the Board accepted the Annual Engineer’s Inspection Report.

TENTH ORDER OF BUSINESS	Ratification of Funding Request Nos. 236 – 242
Mr. Bowler gave an overview of the funding requests.

On MOTION by Mr. Bowler, seconded by Mr. Ritchey, with all in favor, the Board approved Funding Request Nos. 226 – 242.

ELEVENTH ORDER OF BUSINESS	Review of District Financials	
The Board reviewed the District financials.		
No action was required by the Board.		
TWELFTH ORDER OF BUSINESS	Other Business	

Staff Reports
District Counsel – Mr. Watts noted he is working on the memo related to the District’s history. District Engineer – No report.
District Manager – Ms. Gaarlandt noted the next Board meeting is scheduled for September 19, 2025. As the date approaches it will be determined if the meeting is needed.
Audience Comments – There were no audience comments.

Supervisor Requests – Ms. Disponette gave a project update and noted that the adjunct apartments opened in late May and are 45% leased. She also advised that there will be an event to introduce the new statue outside the apartments.

THIRTEENTH ORDER OF BUSINESS	Adjournment

Mr. Bowler requested a motion to adjourn the meeting.

On MOTION by Mr. Boerger, seconded by Ms. Disponette, with all in favor, the One Daytona CDD August 15, 2025, Board of Supervisors’ Meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

One Daytona Community Development District

Review and Acceptance of Fiscal Year 2025 Goals and Objectives Report

One Daytona Community Development District

Performance Measures/Standards &
Annual Reporting Form

October 1, 2024 - September 30, 2025

 Communitv 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 mirymum of three board meetings were held during the Fiscal Year. Achieved: Yes� No 0
Goal 1..2: Notice of Meetings Compliance
Objective: Provide public notice of each meeting at least seven days in advance, as specified in Section 190.007(1), 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 with 7 days notice per statute on at least two mediums (i.e;newspaper, CDD website, electronic communications).
Achieved: Yes� No 0
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@ No0

 Infrastructure and Facilities Maintenance
Goal 2.1: 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 enginee11
Achieved: Yes 121 No □

 Financial Transparency and Accountabilitv 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 posj;ed to the CDD website.
Achieved: Yes 6!:l 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 upd�d 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 D

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One Daytona Community Development District

Review and Acceptance of
Series 2018 Bonds Arbitrage Reports for:

Fiscal Year 2024
Fiscal Year 2025

Arbitrage Rebate Counselors, LLC
Arbitrage Rebate Compliance for Issuers of Tax-Exempt Bonds

September 12, 2025

Board of Supervisors
One Daytona Community Development District c/o Ms. Jane Gaarlandt, Sr. District Mgr.
PFM Group Consulting, LLC 3501 Quadrangle Blvd., Suite 270
Orlando, FL 32817

Re:	One Daytona Community Development District
$10,500,000
Capital Improvement Revenue Bond, Series of 2018
Arbitrage Regulations Compliance Report for the period October 10, 2023 to October 10, 2024

Dear One Daytona Community Development District Board of Supervisors:

Please find attached the Arbitrage Regulations Compliance Report for One Daytona Community Development District, Capital Improvement Bond, Series 2018 (the "Series 2018 Bond").

As stated in the Report, no arbitrage liability was incurred on the Series 2018 Bond during the one-year period October 10, 2023 to October 10, 2024, and therefore there is no need to file with the U.S. Treasury Department (I.R.S.)

32 Whitemarsh Road, Ardmore, PA 19003 Tel. 610-645-0275 Email: jcrogers279@gmail.com

Arbitrage Rebate Counselors, LLC
Arbitrage Rebate Compliance/or Issuers of Tax-Exempt Bonds

September 12, 2025

Board of Supervisors
One Daytona Community Development District c/o Ms. Jane Gaarlandt, Sr. District Mgr.
PFM Group Consulting, LLC 3501 Quadrangle Blvd., Suite 270
Orlando, FL 32817

Re:	One Daytona Community Development District
$10,500,000
Capital Improvement Revenue Bond, Series of 2018
Arbitrage Regulations Compliance Report for the period October 10, 2023 to October 10, 2024

Dear One Daytona Community Development District Board of Supervisors

This Arbitrage Regulations Compliance Report is being delivered to you pursuant to our engagement to review One Daytona Community Development District (the "District"), $10,500,000 Capital Improvement Revenue Bond, Series of 2018 (the "Series 2018 Bond") for compliance with the arbitrage requirements of Internal Revenue Code Sections 103 and 141 through 150 of 1986, as amended, and the regulations promulgated thereunder (the "Code") for the period October 10, 2023 to October 10, 2024 (the "Review Period").

The scope of our engagement was limited to reviewing the Series 2018 Bond for compliance with the Code, based upon the following information from the referenced sources:

Tax Certificate As To Arbitrage And The Provisions Of Sections 141-150 Of The Internal Revenue Code of 1986, As Amended (the "Tax Certificate")
Source: PFM Group Consulting, LLC

In accordance with the terms of our engagement, we did not audit the aforementioned information, and we express no opinion as to the completeness or the accuracy of such information for purposes of preparing this Arbitrage Regulations Compliance Report.

32 Whitemarsh Road, Ardmore, PA 19003 Tel. 610-645-0275  Email: jcrogers279@gmail.com

One Daytona Community Development District Arbitrage Regulations Compliance Report
Page Two

Purpose of the 2018 Bond
According to the Tax Certificate, the Series 2018 Bond was issued for the purposes, among others, of financing the cost of the acquisition of certain public infrastructure improvements in connection with commercial and office facilities and related improvements to be used by the general public, pursuant to the laws of the state of Florida, particularly the Uniform Community Development District Act of 1980, Chapter 190, Florida Statutes, as amended, and other applicable prov1s10ns of law, for the special benefit of the District Lands or portions thereof (the "Series 2018 Project").

Plan of Finance

The City of Daytona Beach, Florida (the "City") and the District entered into the One Daytona Development Incentive Agreement pursuant to which the City agreed to make certain annual economic incentive grant payments to the District in exchange for the District undertaking certain public infrastructure improvements comprising the Series 2018 Project. Daytona Beach Property Holdings Retail, LLC (the "Developer") completed the Series 2018 Project prior to the issuance of the Series 2018 Bond and conveyed the completed public improvements, plans and easements to the District on October 10, 2018 pursuant to an Acquisition Agreement between the Developer and the District. The Series 2018 Bond was issued by the District to the Developer in consideration for the transfer of the completed improvements to the District.

Factors Entering Into Preparation of Arbitrage Regulations Compliance Report

According to the Tax Certificate, the 2018 Series Bond was issued on October 10, 2018 (the "Series 2018 Bond Issuance Date").

According to the Tax Certificate, no proceeds were realized by the District on the Series 2018 Bond Issuance Date.

According to the Tax Certificate, proceeds of the Series 2018 Bond were deemed to be spent on the Series 2018 Bonds Issuance Date to acquire the Series 2018 Project.

According to the Tax Certificate, proceeds of the Series 2018 Bond will not be used to reimburse the District for the Series 2018 Project costs paid prior to Series 2018 Bond Issuance Date.

According to the Tax Certificate, the Debt Service Account was expected to be used to pay debt service on the Series 2018 Bond, and it was the expectation of the District that investment earnings in the Debt Service Account would be used within thirteen months of their receipt to pay debt service on the Series 2018 Bond.

One Daytona Community Development District Arbitrage Regulations Compliance Report
Page Three

According to the Tax Certificate, no Debt Service Reserve Fund was established with respect to the Series 2018 Bond.
According to the Tax Certificate, no portion of the proceeds of the Series 2018 Bond will be used as a substitute for other moneys of the District which were otherwise available to pay the Series 2018 Project costs.
Based upon the assumptions referred to in the preceding paragraphs and the related information referred to above, the computations presented in the accompanying Arbitrage Regulations Compliance Report and are presented below:

As no proceeds of the Series 2018 Bond were realized on the Series 2018 Bond Issuance Date, no arbitrage earnings were earned on the proceeds of the Series 2018 Bond during the Review Period.

As the Debt Service Account was expected to be used to pay debt service on the Series 2018 Bonds and investments therein and interest earnings thereon were expected to be used within thirteen months of their receipt to pay debt service on the 2018 Series Bond, it qualified as a "bona fide debt service fund" as defined in the Code, was not therefore not subject to arbitrage rebate.

As no proceeds were realized from the sale of the Series 2018 Bond and no arbitrage earnings were realized on proceeds of the Series 2018 Bond, and because the Debt Service Account qualified as a "bona fide debt service fund", no arbitrage liability was incurred on the Series 2018 Bond during the Review Period.

aR.b;ti(AG€"'1?eb#e	C  vN.,)'ed)/4.(, ./-U'-
ARBITRAGE REBATE COUNSELORS, LLC

Arbitrage Rebate Counselors, LLC
Arbitrage Rebate Compliance for Issuers of Tax-Exempt Bonds

December 1, 2025

Board of Supervisors
One Daytona Community Development District c/o Ms. Jane Gaarlandt, Sr. District Mgr.
PFM Group Consulting, LLC 3501 Quadrangle Blvd., Suite 270
Orlando, FL 32817

Re:	One Daytona Community Development District
$10,500,000
Capital Improvement Revenue Bond, Series of 2018
Arbitrage Regulations Compliance Report for the period October 10, 2024 to October 10, 2025

Dear One Daytona Community Development District Board of Supervisors:

Please find attached the Arbitrage Regulations Compliance Report for One Daytona Community Development District, Capital Improvement Bond, Series 2018 (the "Series 2018 Bond").

As stated in the Report, no arbitrage liability was incurred on the Series 2018 Bond during the one-year period October 10, 2024 to October 10, 2025, and therefore there is no need to file with the U.S. Treasury Department (I.R.S.)

Sincerely, �
...--r.n'IIA.	,C.	0.  �
hnC. Rog President

32 Whitemarsh Road, Ardmore, PA 19003 Tel. 610-645-0275  Email: jcrogers279@gmail.com

Arbitrage Rebate Counselors, LLC
Arbitrage Rebate Compliance/or Issuers of Tax-Exempt Bonds

December 1, 2025

Board of Supervisors
One Daytona Community Development District c/o Ms. Jane Gaarlandt, Sr. District Mgr.
PFM Group Consulting, LLC 3501 Quadrangle Blvd., Suite 270
Orlando, FL 32817

Re:	One Daytona Community Development District
$10,500,000
Capital Improvement Revenue Bond, Series of 2018
Arbitrage Regulations Compliance Report for the period October 10, 2024 to October 10, 2025

Dear One Daytona Community Development District Board of Supervisors
This Arbitrage Regulations Compliance Report is being delivered to you pursuant to our engagement to review One Daytona Community Development District (the "District"), $10,500,000 Capital Improvement Revenue Bond, Series of 2018 (the "Series 2018 Bond") for compliance with the arbitrage requirements of Internal Revenue Code Sections 103 and 141 through 150 of 1986, as amended, and the regulations promulgated thereunder (the "Code") for the period October 10, 2024 to October 10, 2025 (the "Review Period").
The scope of our engagement was limited to reviewing the Series 2018 Bond for compliance with the Code, based upon the following information from the referenced sources:

Tax Certificate As To Arbitrage And The Provisions Of Sections 141-150 Of The Internal Revenue Code of 1986, As Amended (the "Tax Certificate")
Source: PFM Group Consulting, LLC

In accordance with the terms of our engagement, we did not audit the aforementioned information, and we express no opinion as to the completeness or the accuracy of such information for purposes of preparing this Arbitrage Regulations Compliance Report.

32 Whitemarsh Road, Ardmore, PA 19003 Tel. 610-645-0275 Email: jcrogers279@gmail.com

One Daytona Community Development District Arbitrage Regulations Compliance Report
Page Two

Purpose of the 2018 Bond
According to the Tax Certificate, the Series 2018 Bond was issued for the purposes, among others, of financing the cost of the acquisition of certain public infrastructure improvements in connection with commercial and office facilities and related improvements to be used by the general public, pursuant to the laws of the state of Florida, particularly the Uniform Community Development District Act of 1980, Chapter 190, Florida Statutes, as amended, and other applicable provisions of law, for the special benefit of the District Lands or portions thereof (the "Series 2018 Project").

Plan of Finance

The City of Daytona Beach, Florida (the "City") and the District entered into the One Daytona Development Incentive Agreement pursuant to which the City agreed to make certain annual economic incentive grant payments to the District in exchange for the District undertaking certain public infrastructure improvements comprising the Series 2018 Project. Daytona Beach Property Holdings Retail, LLC (the "Developer") completed the Series 2018 Project prior to the issuance of the Series 2018 Bond and conveyed the completed public improvements, plans and easements to the District on October 10, 2018 pursuant to an Acquisition Agreement between the Developer and the District. The Series 2018 Bond was issued by the District to the Developer in consideration for the transfer of the completed improvements to the District.

Factors Entering Into Preparation of Arbitrage Regulations Compliance Report

According to the Tax Certificate, the 2018 Series Bond was issued on October 10, 2018 (the "Series 2018 Bond Issuance Date").

According to the Tax Certificate, no proceeds were realized by the District on the Series 2018 Bond Issuance Date.

According to the Tax Certificate, proceeds of the Series 2018 Bond were deemed to be spent on the Series 2018 Bonds Issuance Date to acquire the Series 2018 Project.

According to the Tax Certificate, proceeds of the Series 2018 Bond will not be used to reimburse the District for the Series 2018 Project costs paid prior to Series 2018 Bond Issuance Date.

According to the Tax Certificate, the Debt Service Account was expected to be used to pay debt service on the Series 2018 Bond, and it was the expectation of the District that investment earnings in the Debt Service Account would be used within thirteen months of their receipt to pay debt service on the Series 2018 Bond.

One Daytona Community Development District Arbitrage Regulations Compliance Report
Page Three

According to the Tax Certificate, no Debt Service Reserve Fund was established with respect to the Series 2018 Bond.
According to the Tax Certificate, no portion of the proceeds of the Series 2018 Bond will be used as a substitute for other moneys of the District which were otherwise available to pay the Series 2018 Project costs.

Based upon the assumptions referred to in the preceding paragraphs and the related information referred to above, the computations presented in the accompanying Arbitrage Regulations Compliance Report and are presented below:

As no proceeds of the Series 2018 Bond were realized on the Series 2018 Bond Issuance Date, no arbitrage earnings were earned on the proceeds of the Series 2018 Bond during the Review Period.

As the Debt Service Account was expected to be used to pay debt service on the Series 2018 Bonds and investments therein and interest earnings thereon were expected to be used within thirteen months of their receipt to pay debt service on the 2018 Series Bond, it qualified as a "bona fide debt service fund" as defined in the Code, was not therefore not subject to arbitrage rebate.

As no proceeds were realized from the sale of the Series 2018 Bond and no arbitrage earnings were realized on proceeds of the Series 2018 Bond, and because the Debt Service Account qualified as a "bona fide debt service fund", no arbitrage liability was incurred on the Series 2018 Bond during the Review Period.

an.L,ht,AGe l,141-e CvNJ'ekJlif,UC--
ARBITRAGE REBATE COUNSELORS, LLC

One Daytona Community Development District

Ratification of Fiscal Year 2025 Auditor Engagement Letter

JAMESM	ORE

December 15, 2025

To the Board of Supervisors,
One Daytona Community Development District:
You have requested that we audit the financial statements of the governmental activities and each major fund of the One Daytona Community Development District (the District) as of September 30, 2025, and for the years then ended, and the related notes to the financial statements, which collectively comprise the District's financial statements.
The objectives of our audit 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 auditors' report that includes our opinion. 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 auditing standards generally accepted in the United States of America (GAAS), and in accordance with Government Auditing Standards, and the provisions of Chapter 10.550, Rules of the State of Florida, Office of the Auditor General, will always detect a material misstatement when it exists. Misstatements, including omissions, can arise from fraud or error and 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.

Accounting principles generally accepted in the United States of America, (U.S. GAAP) as promulgated by the Governmental Accounting Standards Board (GASB) require that supplementary information, such as management's discussion and analysis (MD&A) or budgetary comparison information, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the GASB, 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. As part of our engagement, we will apply certain limited procedures to the required supplementary information (RSI) in accordance with auditing standards generally accepted in the United States of America (U.S. GAAS). These limited procedures will consist primarily of inquiries of management regarding their methods of measurement and presentation, and comparing the information for consistency with management's responses to our inquiries. We will not express an opinion or provide any form of assurance on the RSI. The following RSI is required by U.S. GAAP. This RSI will be subjected to certain limited procedures, but will not be audited:
Management's discussion and analysis
Budgetary comparison schedules
Audit of the Financial Statements
We will conduct our audit in accordance with U.S. GAAS and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States of America, and the provisions of Chapter 10.550, Rules of the State of Florida, Office of the Auditor General.

As part ofan audit in accordance with U.S. GAAS and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States of America, and the provisions of Chapter 10.550, Rules of the State of Florida, Office of the Auditor General, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. 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 controls.

Obtain an understanding of the system of internal control 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. However, we will communicate to you in writing concerning any significant deficiencies or material weaknesses in internal control relevant to the audit of the financial statements that we have identified during the audit.

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, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

Conclude, based on the audit evidence obtained, 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 a reasonable period of time.
Because of the inherent limitations of an audit, together with the inherent limitations of internal control, an unavoidable risk that some material misstatements may not be detected exists, even though the audit is properly planned and performed in accordance with U.S. GAAS and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States of America, and the provisions of Chapter 10.550, Rules of the State of Florida, Office of the Auditor General. Please note that the determination of abuse is subjective and Government Auditing Standards does not require auditors to detect abuse.

Our responsibility as auditors is limited to the period covered by our audit and does not extend to any other periods.
Reporting
We will issue a written report upon completion of our audit of the District's financial statements. Our report will be addressed to the governing body of the District. Circumstances may arise in which our report may differ from its expected form and content based on the results of our audit. Depending on the nature of these circumstances, it may be necessary for us to modify our opinions, add an emphasis-of-matter or other-matter paragraph(s) to our auditors' report, or if necessary, withdraw from the engagement. If our opinions on the basic financial statements are other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed opinions, we may decline to express opinions or to issue a report as a result of this engagement.
In accordance with the requirements of Government Auditing Standards, we will also issue a written report describing the scope of our testing over internal control over financial reporting and over compliance with laws, regulations, and provisions of grants and contracts, including the results of that testing. However, providing an opinion on internal control and compliance over financial reporting will not be an objective of the audit and, therefore, no such opinion will be expressed.
We also will issue a written report as required by Chapter I 0.550, Rules of the State of Florida, Office of the Auditor General, upon completion of our audit.
We will provide copies of our reports to the District; however, management is responsible for the distribution of the reports and the financial statements. Unless restricted by law or regulation, or containing privileged and confidential information, copies of our reports are to be made available for public inspection.

Reporting on Key Audit Matters
Management has not requested that we communicate key audit matters in our auditors' repo11 for this fiscal year.
Significant Risks Identified

We have identified the following preliminary significant risks of material misstatement as part ofour audit planning, which are being communicated to comply with auditing standards and do not represent any specific finding and/or concerns related to the audit:
Override of internal controls by management
Improper revenue recognition due to fraud
Improper use ofrestricted resources
Our final communication of significant risks identified will take place upon completion of our audit.
Management's Responsibilities

Our audit will be conducted on the basis that management acknowledge and understand that they have responsibility:

For the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United  tates of America;
For the design implementation and maintenance of the system of internal control relevant to the preparation and fair presentation of financial statement that are free from material misstatement. whether due to fraud or error;
For identifying and providing report copies or previous audits, attestation engagements, or other
studies that directly relate to the objectives of the audit, including whether related recommendations have been implemented;
For taking prompt action when instances of noncompliance are identified;
For addressing the findings and recommendations of auditors, for establishing and maintaining a process to track the status of such findings and recommendations and taking corrective action on reported audit findings from prior periods and preparing a summary schedule of prior audit findings;
For following up and taking corrective action on current year audit findings and preparing a corrective action plan for such findings;
To provide us with:
Access to all information of which management is aware that is relevant to the preparation and fair presentation of the financial statements;
Additional information that we may request from management for the purpose of the audit; and
Unrestricted access to persons within the District and others from whom we determine it necessary to obtain audit evidence.
A written acknowledgement of all the documents that the District expects to issue that wilI be included in the annual report and the planned timing and method of issuance of that annual report; and
A final version of the annual report (including all the documents that, together, comprise the annual report) in a timely manner prior to the date of the auditors' report.
For including the auditors' report in any document containing basic financial statements that indicates that such basic financial statements have been audited by us;
For adjusting the financial statements to correct material misstatements and confirming to us in the management representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the current year period(s) under audit are immaterial, both individually and in the aggregate, to the financial statements as a whole;

For acceptance of nonattest services, including identifying the proper party to oversee nonattest work;
For maintaining adequate records, selecting and applying accounting principles, and safeguarding assets;
For informing us of any known or suspected fraud affecting the District involving management, employees with significant role in the system of internal control and others where fraud could have a material effect on compliance;
For the accuracy and completeness of all information provided·
For taking reasonable measures to safeguard protected personally identifiable and other sensitive information;
For confirming your understanding of your responsibilities as defined in this letter to us in your management representation letter.
With regard to the supplementary information referred to above, if applicable, you acknowledge and under tand your responsibility: (a) for the preparation of the supplementary information in accordance with the applicable criteria; (b) to provide us with the appropriate written representations regarding supplementary information; (c) to include our report on the supplementary information in any document that contains the supplementary information and that indicates that we have reported on such supplementary information; and (d) to present the supplementary information with the audited financial statements, or if the supplementary information will not be presented with the audited financial statements, to make the audited financial statements readily available to the intended users of the supplementary information no later than the date of issuance by you of the supplementary information and our report thereon.
As part of our audit process, we will request from management written confirmation concerning representations made to us in connection with the audit.
Additional Examination Engagements
You have requested that we examine the District's compliance for the fiscal years ended September 30, 2025, with the following statutes (collectively, "the Statutes"):

Section 218.415, Florida Statutes, Local Government Investment Policies
We are pleased to confirm our acceptance and our understanding of this direct examination engagement by means of this letter. Our examination will be conducted with the objective of obtaining reasonable assurance by evaluating whether the District complied in all material respects with the Statutes and performing other procedures to obtain sufficient appropriate evidence to express an opinion in a written practitioner's report that conveys the results of our evaluation.
Practitioner Responsibilities
We will conduct our examination in accordance with the attestation standards established by the AICPA. An examination involves performing procedures to obtain attest evidence about whether the District complied with the Statutes, in all material respects. An examination involves performing procedures to obtain evidence about the District's compliance with the Statutes. The nature, timing, and extent of procedures selected depend on the practitioner's judgment, including the assessment of the risks of material misstatement of the underlying subject matter, whether due to fraud or error.
Because of the inherent limitations of an examination engagement, together with the inherent limitations of internal control, an unavoidable risk exists that some material misstatements may not be detected, even though the examination is properly planned and performed in accordance with the attestation standards. However, we will inform you of any material noncompliance with laws or regulations, uncorrected misstatements, fraud, and when relevant to the underlying subject matter or subject matter information, internal control deficiencies that comes to our attention. unless clearly inconsequential.

Management Responsibilities
Our examination will be conducted on the basis that management and, when appropriate, those charged with governance, acknowledge and understand that they have responsibiiity:
For ensuring the District complies with the Statutes;
For the design, implementation, and maintenance of internal control to prevent, or detect and correct, misstatement of or noncompliance with the Statutes, due to fraud or error;
For selecting the criteria for the evaluation of the District's compliance with the Statutes;
Determining that such criteria are suitable, will be available to the intended users, and are appropriate for the purpose of the engagement; and
To provide us with:
Access to all information of which management is aware that is relevant to compliance with the Statutes such as records, documentation, and other matters and that you are responsible for the accuracy and completeness of that information;
Additional information that we may request from management for the purpose of the examination; and
Unrestricted access to persons within the District from whom we determine it necessary to obtain attest evidence.

As part of our examination process, we will request from you written confirmation concerning representations made to us in connection with the examination.
Reporting

We will issue a written report upon completion of our examination of the District's compliance with the Statutes. Our report will be addressed to the governing body. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion, add an emphasis-of-matter or other-matter paragraph(s), or withdraw from the engagement.
Nonattest Services
We will perform the following nonattest services: preparation of financial sJatements. With respect lo any nonattest services we perform e will not assume management responsibilities on behalf of the District. However, we will provide advice and recommendations to assist management of the District in performing its responsibilities. The District's management is responsible for (a) making all management decisions and performing all management functions; (b) assigning a competent individual (K wame Jackson) to oversee the services; (c) evaluating the adequacy of the services performed· (d) evaluating and accepting responsibility for the results of the services performed; and (e) designing, implementing, and maintaining the system of internal control, including the process to monitor the system of internal control.
Our responsibilities and limitations of the engagement are as follows. We will perform the services in accordance with applicable professional standards. This engagement is limited to the ervioes previous! outlined. Our firm, in its sole professional judgment, reserves the right ·to refuse to do an procedure or take any action that could be construed as making management decisions or assuming management responsibilities, including determining account codi1'1g and approving journal entries. Our firm may ad ise the District with regard to different matters, but the District must make all decisions with regard to those matters.
Any nonattest services performed by us do not constitute an audit performed in accordance with
Government Auditing Standards.

Engagement Administration, Fees, and Other
We understand that your employees will prepare all cash, accounts receivable, or other confirmations we request and will locate any documents or support for any other transactions we select for testing.
We do not host, are not the custodian of, and accept no responsibility for your financial and non-financial data. You acknowledge that you have sole responsibility for the storage and preservation of your financial and non-financial data.

During the course of the audit, we may observe opportunities for economy in, or improved controls over, your operations. We will bring such matters to the attention of the appropriate level of management, either orally or in writing.
You agree to inform us of facts that may affect the financial statements of which you may become aware during the period from the date of the auditors' report to the date the financial statements are issued.
Zach Chalifour is the service leader for the audit services specified in this letter. The service leader's responsibilities include supervising the services performed as part of this engagement and signing or authorizing another qualified firm representative to sign the reports.

Our fees for the audit of the financial statements and related services, including expenses, for each of the fiscal years included in this engagement are as follows:

Year Ending September 30,
2025

Financial Statement
	Audit Fee	
$9,250

Our ability to provide services in accordance with our estimated fees depends on the quality, timeliness, and accuracy of the District's records, and, for example, the number of general ledger adjustments required as a result of our work. We will also need your personnel to be readily available during the engagement to respond in a timely manner to our requests. Lack of preparation, poor records, general ledger adjustments and/or untimely assistance may result in an increase of our fees.
At the conclusion of our audit engagement, we will communicate to those charged with governance the following significant findings from the audit:
Our view about the qualitative aspects of the entity's significant accounting practices;
Significant difficulties, if any, encountered during the audit;
Uncorrected misstatements, other than those we believe are trivial, if any;
Disagreements with management, if any;
Other findings or issues, if any, arising from the audit that are, in our professional judgment, significant and relevant to those charged with governance regarding their oversight of the financial reporting process;
Material, corrected misstatements that were brought to the attention of management as a result of our audit procedures;
Representations we requested from management;
Management's consultations with other accountants, if any; and
Significant issues, if any, arising from the audit that were discussed, or the subject of correspondence, with management.
In accordance with the requirements of Government Auditing Standards, we have attached a copy of our latest external peer review report of our firm for your consideration and files.

The audit documentation for this engagement is the property of James Moore & Co., P.L. and constitutes confidential information. However, we may be requested to make ce1tain audit documentation a ailable to a grantor or their designee, a federal or state agenc	providing direct or indirect funding or the U.. Government Accountability Office pursuant to authority given to it by law or regulation, or to peer reviews. If requested, access to such audit documentation will be provided under the supervision of James Moore & Co., P.L. personnel. We will notify you of any such request. Furthermore upon reques,t. . e ma provide copies of selected audit documentation to these agencies and regulators. The regulators and agencie may intend, or decide, to distribute the copies or information contained therein to others. includi.ng other governmental agencies.
In the normal course of business, we use the services of third parties and individual contractors, which are not employees of James Moore & Co., P.L. TI1ose ser ices are performed at various levels and in various aspects our engagements including bookkeeping, tax return preparation. consulting, audit and other attest. services and clericaJ and data entry functions. ft is possible that during the course of the engagement we may utilize such third-party and individual contractor sources. Additionally the engagemem will. of necessity, require us to handle confidential information and we expect third-party service providers and individual contractors to maintain the confidentiality of such information. To be reasonably assured that unauthorized release of confidential client information does not occur, we require those individuals and third-party service providers to enter into a written agreement to maintain the confidentiality of such information. Your acceptance of this arrangement acknowledges and accepts our handling of confidential information including access by third-party and individual service providers.

We appreciate the opportunity to be of service to the District and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us.
Very truly yours,
�	M�� �-	f.J...
u	/	/
JAMES MOORE & CO., P.L.

RESPONSE:

This letter correctly sets forth the understanding of the One Daytona Community Development District.
By	�	 .-f. gwiv-	-
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Title	 �

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Date		/;?-_·· +.:.h......;."'�J-�s  	_

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CERTIFIED PUBLIC ACG01JN'L<\.'\T:•; :\NI) BUSINESS :\DVISOHS

Report on the Firm's System of Quality Control

April 23, 2024

To the Members of James Moore & Co., P.L.
and the Peer Review Committee of the Florida Institute ofCPAs

We have reviewed the system of quality control for the accounting and auditing practice of James Moore & Co., P.L. (the firm) in effect for the year ended October 31, 2023. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards).

A summary of the nature, objectives, scope, limitations of, and the procedures performed in a System Review as described in the Standards may be found at ww,v.aicp<1.Ng/p1-um,mm. The summary also includes an explanation of how engagements identified as not performed or reported in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating.

Firm's Responsibility

The firm is responsible for designing and complying with a system of quality control to provide the firm with reasonable assurance of performing and reporting in conformity with the requirements of applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported on in conformity with the requirements of applicable professional standards, when appropriate, and for remediating weaknesses in its system of quality control, if any.

Peer Reviewer's Responsibility

Our responsibility is to express an opinion on the design of and compliance with the firm's system of quality control based on our review.

Required Selections and Considerations

Engagements selected for review included engagements performed under Government Auditing Standards,
including compliance audits under the Single Audit Act, and audits of employee benefit plans.
As a part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in determining the nature and extent of our procedures.

Opinion
In our opinion, the system of quality control for the accounting and auditing practice of James Moore & Co.,
P.L. in effect for the year ended October 31, 2023, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies) or fail. James Moore & Co., P.L. has received a peer review rating of pass.

Warren, Stone & Associates, LLC

One Daytona Community Development District

Consideration of Funding Request Nos. 243 – 256

___________________________________

___________________________________

Secretary / Assistant Secretary

Chairman / Co-Chairman

One Daytona CDD
c/o PFM Group Consulting 3501 Quadrangle Blvd. Ste. 270
Orlando, FL 32817-8329
(407) 723-5900

Invoice No

Supplier

Invoice Date  Property

Invoice Amount

Funding Request No. 243

8/8/2025

69269	Cobb Cole (ONEDAY)	08/04/2025	One Daytona CDD	289.00

25-00075V	Ormond Beach Observer (ONEDAY)	07/24/2025	One Daytona CDD	114.76

137248	PFM Group Consulting LLC (ONEDAY)	07/08/2025	One Daytona CDD	83.00
Total:	486.76

___________________________________

___________________________________

Secretary / Assistant Secretary

Chairman / Co-Chairman

One Daytona CDD
c/o PFM Group Consulting 3501 Quadrangle Blvd. Ste. 270
Orlando, FL 32817-8329
(407) 723-5900

Invoice No

Supplier

Invoice Date  Property

Invoice Amount

Funding Request No. 244

8/15/2025

DM-08-2025-46	PFM Group Consulting LLC (ONEDAY)	08/08/2025	One Daytona CDD	2,708.33
Total:	2,708.33

___________________________________

___________________________________

Secretary / Assistant Secretary

Chairman / Co-Chairman

One Daytona CDD
c/o PFM Group Consulting 3501 Quadrangle Blvd. Ste. 270
Orlando, FL 32817-8329
(407) 723-5900

Invoice No

Supplier

Invoice Date  Property

Invoice Amount

Funding Request No. 245

8/29/2025

7579	VGlobalTech (ONEDAY)	08/01/2025	One Daytona CDD	125.00
Total:	125.00

___________________________________

___________________________________

Secretary / Assistant Secretary

Chairman / Co-Chairman

One Daytona CDD
c/o PFM Group Consulting 3501 Quadrangle Blvd. Ste. 270
Orlando, FL 32817-8329
(407) 723-5900

Invoice No

Supplier

Invoice Date  Property

Invoice Amount

7661	VGlobalTech (ONEDAY)	09/01/2025	One Daytona CDD	125.00

Funding Request No. 246

9/5/2025

137865	PFM Group Consulting LLC (ONEDAY)	08/26/2025	One Daytona CDD	84.36
Total:	209.36

___________________________________

___________________________________

Secretary / Assistant Secretary

Chairman / Co-Chairman

One Daytona CDD
c/o PFM Group Consulting 3501 Quadrangle Blvd. Ste. 270
Orlando, FL 32817-8329
(407) 723-5900

Invoice No

Supplier

Invoice Date  Property

Invoice Amount

Funding Request No. 247

9/12/2025

25-00091V	Ormond Beach Observer (ONEDAY)	09/11/2025	One Daytona CDD	48.88

82642

Zev Cohen & Associates, Inc. (ONEDAY)

09/10/2025	One Daytona CDD

1,982.75

7764991

U.S. Bank (ONEDAY)

05/23/2025	One Daytona CDD

500.00

DM-09-2025-46	PFM Group Consulting LLC (ONEDAY)	09/04/2025	One Daytona CDD	2,708.37

Total:	5,240.00

Invoice No

Supplier

Invoice Date  Property

Invoice Amount

Funding Request No. 248

9/19/2025

S2018-091225	Arbitrage Rebate Counselors LL (ONEDAY)

09/12/2025	One Daytona CDD	350.00

___________________________________

___________________________________

Secretary / Assistant Secretary

Chairman / Co-Chairman

One Daytona CDD
c/o PFM Group Consulting 3501 Quadrangle Blvd. Ste. 270
Orlando, FL 32817-8329
(407) 723-5900

71519	Cobb Cole (ONEDAY)	09/05/2025	One Daytona CDD	391.00

Total:	741.00

___________________________________

___________________________________

Secretary / Assistant Secretary

Chairman / Co-Chairman

One Daytona CDD
c/o PFM Group Consulting 3501 Quadrangle Blvd. Ste. 270
Orlando, FL 32817-8329
(407) 723-5900

Invoice No

Supplier

Invoice Date  Property

Invoice Amount

Funding Request No. 249

10/01/2025

29046	Egis Insurance Advisors LLC (ONEDAY) 09/05/2025	One Daytona CDD	8,394.00
Total:	8,394.00

Invoice No

Supplier

Invoice Date  Property

Invoice Amount

Funding Request No. 250

10/10/2025

7708	VGlobalTech (ONEDAY)	09/30/2025	One Daytona CDD	300.00

7807	VGlobalTech (ONEDAY)	10/01/2025	One Daytona CDD	135.00

___________________________________

___________________________________

Secretary / Assistant Secretary

Chairman / Co-Chairman

One Daytona CDD
c/o PFM Group Consulting 3501 Quadrangle Blvd. Ste. 270
Orlando, FL 32817-8329
(407) 723-5900

82713	Zev Cohen & Associates, Inc. (ONEDAY)

10/10/2025	One Daytona CDD	225.00 *

Total:	660.00

___________________________________

___________________________________

Secretary / Assistant Secretary

Chairman / Co-Chairman

One Daytona CDD
c/o PFM Group Consulting 3501 Quadrangle Blvd. Ste. 270
Orlando, FL 32817-8329
(407) 723-5900

Invoice No

Supplier

Invoice Date  Property

Invoice Amount

Funding Request No. 251

10/17/2025

73193	Cobb Cole (ONEDAY)	10/16/2025	One Daytona CDD	244.00

93247	FloridaCommerce (ONEDAY)	10/01/2025	One Daytona CDD	175.00

DM-10-2025-45	PFM Group Consulting LLC (ONEDAY)	10/01/2025	One Daytona CDD	2,708.33
Total:	3,127.33

___________________________________

___________________________________

Secretary / Assistant Secretary

Chairman / Co-Chairman

One Daytona CDD
c/o PFM Group Consulting 3501 Quadrangle Blvd. Ste. 270
Orlando, FL 32817-8329
(407) 723-5900

Invoice No

Supplier

Invoice Date  Property

Invoice Amount

Funding Request No. 252

10/24/2025

30778	Egis Insurance Advisors LLC (ONEDAY) 10/21/2025	One Daytona CDD	850.00
Total:	850.00

___________________________________

___________________________________

Secretary / Assistant Secretary

Chairman / Co-Chairman

One Daytona CDD
c/o PFM Group Consulting 3501 Quadrangle Blvd. Ste. 270
Orlando, FL 32817-8329
(407) 723-5900

Invoice No

Supplier

Invoice Date  Property

Invoice Amount

7892	VGlobalTech (ONEDAY)	11/01/2025	One Daytona CDD	135.00

Funding Request No. 253

11/7/2025

OE-EXP-11-2025-44	PFM Group Consulting LLC (ONEDAY)	11/04/2025	One Daytona CDD	1.48
Total:	136.48

___________________________________

___________________________________

Secretary / Assistant Secretary

Chairman / Co-Chairman

One Daytona CDD
c/o PFM Group Consulting 3501 Quadrangle Blvd. Ste. 270
Orlando, FL 32817-8329
(407) 723-5900

Invoice No

Supplier

Invoice Date  Property

Invoice Amount

Funding Request No. 254

11/14/2025

DM-11-2025-52	PFM Group Consulting LLC (ONEDAY)	11/06/2025	One Daytona CDD	2,708.33

82858

Zev Cohen & Associates, Inc. (ONEDAY)

11/12/2025	One Daytona CDD

585.90

Total:	3,294.23

___________________________________

___________________________________

Secretary / Assistant Secretary

Chairman / Co-Chairman

One Daytona CDD
c/o PFM Group Consulting 3501 Quadrangle Blvd. Ste. 270
Orlando, FL 32817-8329
(407) 723-5900

Invoice No

Supplier

Invoice Date  Property

Invoice Amount

Funding Request No. 255

11/21/2025

25-00106V	Ormond Beach Observer (ONEDAY)	11/13/2025	One Daytona CDD	55.25
Total:	55.25

Invoice No

Supplier

Invoice Date  Property

Invoice Amount

Funding Request No. 256

12/5/2025

S2018-120125	Arbitrage Rebate Counselors LL (ONEDAY)

12/01/2025	One Daytona CDD	350.00

___________________________________

___________________________________

Secretary / Assistant Secretary

Chairman / Co-Chairman

One Daytona CDD
c/o PFM Group Consulting 3501 Quadrangle Blvd. Ste. 270
Orlando, FL 32817-8329
(407) 723-5900

DM-12-2025-54	PFM Group Consulting LLC (ONEDAY)	12/01/2025	One Daytona CDD	2,708.33

8026	VGlobalTech (ONEDAY)	12/01/2025	One Daytona CDD	135.00
Total:	3,193.33

One Daytona Community Development District

Review of District Financials
[no action required]

One Daytona CDD
November 2025 Financial Package

November 30, 2025

PFM Group Consulting LLC
3501 Quadrangle Blvd
Suite 270
Orlando, FL 32817
407-723-5900

One Daytona CDD
Statement of Financial Position
As of 11/30/2025	
	
General Fund	
Debt Service		
Long Term Debt Group			
Total	
		
Assets							
Current Assets								
General Checking Account	$	7,044.45					$	7,044.45	
Restricted Reserve	3,207.77						3,207.77	
Accounts Receivable - Due from Developer	55.25						55.25	
Revenue Series 2018		$	97.81					97.81	
Redemption Account Series 2018	
	5,080.73					5,080.73	
Total Current Assets	$	10,307.47	$	5,178.54		$	-		$	15,486.01	

Investments
Amount Available in Debt Service Funds Amount To Be Provided
Total Investments					

$	5,178.54		

$	

5,178.54	
					13,985,668.96			13,985,668.96	
	$	-	$	-		$ 13,990,847.50		$	13,990,847.50	
Total Assets	$	10,307.47	$	5,178.54		$ 13,990,847.50		$	14,006,333.51	

Liabilities and Net Assets	
Current Liabilities Accounts Payable Deferred Revenue
Total Current Liabilities	
$	3,485.96					
$	
3,485.96	
	55.25						55.25	
	$	3,541.21	$	-		$	-		$	3,541.21	

Long Term Liabilities
Revenue Bonds Payable - Long-Term Total Long Term Liabilities					

$ 13,990,847.50		

$	

13,990,847.50	
	$	-	$	-		$ 13,990,847.50		$	13,990,847.50	
Total Liabilities	$	3,541.21	$	-		$ 13,990,847.50		$	13,994,388.71	

Net Assets								
Net Assets, Unrestricted	$	(104,000.00)					$	(104,000.00)	
Net Assets - General Government	110,776.58						110,776.58	
Current Year Net Assets - General Government	(10.32)						(10.32)	
Net Assets, Unrestricted		$	5,161.09					5,161.09	
Current Year Net Assets, Unrestricted	
	17.45					17.45	
Total Net Assets	$	6,766.26	$	5,178.54		$	-		$	11,944.80	

Total Liabilities and Net Assets	$	10,307.47	$	5,178.54		$ 13,990,847.50		$	14,006,333.51	
Page 1 of 3

One Daytona CDD Statement of Activities As of 11/30/2025	
	General Fund		Debt Service		Long Term Debt Group			Total	

Revenues									
Developer Contributions	$	15,693.04						$	15,693.04	
Total Revenues	$	15,693.04		$	-		$	-		$	15,693.04	
Expenses									
Public Official Insurance	$	3,552.00						$	3,552.00	
District Management	5,416.66							5,416.66	
Engineering	585.90							585.90	
Postage & Shipping	1.48							1.48	
Legal Advertising	55.25							55.25	
Web Site Maintenance	270.00							270.00	
Dues, Licenses, and Fees	175.00							175.00	
General - Insurance	4,342.00							4,342.00	
Other Insurance	1,350.00							1,350.00	
Total Expenses	$	15,748.29		$	-		$	-		$	15,748.29	
Other Revenues (Expenses) & Gains (Losses)									
Interest Income	$	44.93						$	44.93	
Interest Income			$	17.45					17.45	
Total Other Revenues (Expenses) & Gains (Losses)	$	44.93		$	17.45		$	-		$	62.38	
Change In Net Assets	$	(10.32)		$	17.45		$	-		$	7.13	
Net Assets At Beginning Of Year	$	6,776.58		$	5,161.09		$	-		$	11,937.67	

Net Assets At End Of Year	
$	6,766.26		
$	5,178.54		
$	-		
$	
11,944.80	

Page 2 of 3

Revenues

One Daytona CDD
Budget to Actual
For the month ending 11/30/2025

Year To Date

Variance	FY2026 Adopted		Percentage	
				Budget		Spent	

$	

(2,695.29)		

$	110,330.00		

14.22%	
$	(2,695.29)		$	110,330.00		14.22%	

$	
2,918.67		
$	3,800.00		
93.47%	
	(750.00)			4,500.00		0.00%	
	(0.01)			32,500.00		16.67%	
	(2,747.43)			20,000.00		2.93%	
	(3,583.33)			21,500.00		0.00%	
	(333.33)			2,000.00		0.00%	
	(1,083.33)			6,500.00		0.00%	
	(58.33)			350.00		0.00%	
	(8.33)			50.00		0.00%	
	(23.52)			150.00		0.99%	
	(8.33)			50.00		0.00%	
	(278.08)			2,000.00		2.76%	
	(200.00)			2,820.00		9.57%	
	145.83			175.00		100.00%	
	3,567.00			4,650.00		93.38%	
	1,125.00			1,350.00		100.00%	
	(4.17)			25.00		0.00%	
	(485.00)			2,910.00		0.00%	
	(833.33)			5,000.00		0.00%	
$	(2,640.04)		$	110,330.00		14.27%	
 $		(2,640.04)		 $		110,330.00			14.27%	
$	(55.25)		$	-			

$	
44.93		
$	
-			

Actual	Budget

Developer Contributions	$	15,693.04		$	18,388.33	
Net Revenues	$	15,693.04		$	18,388.33	

General & Administrative Expenses

Public Official Insurance	$	3,552.00		$	633.33	
Trustee Services	-		750.00	
District Management	5,416.66		5,416.67	
Engineering	585.90		3,333.33	
District Counsel	-		3,583.33	
Arbitrage	-		333.33	
Audit	-		1,083.33	
Travel and Per Diem	-		58.33	
Telephone	-		8.33	
Postage & Shipping	1.48		25.00	
Copies	-		8.33	
Legal Advertising	55.25		333.33	
Web Site Maintenance	270.00		470.00	
Dues, Licenses, and Fees	175.00		29.17	
General - Insurance	4,342.00		775.00	
Other Insurance	1,350.00		225.00	
Tax Preparation Fee	-		4.17	
Contingency	-		485.00	
Hurricane Cleanup	-		833.33	
Total General & Administrative Expenses	$	15,748.29		$	18,388.33	

Total Expenses

Income (Loss) from Operations

 $	15,748.29	 $	18,388.33

$	(55.25)	$	-

Other Income (Expense)
Interest Income
Total Other Income (Expense)

Net Income (Loss)

$	44.93	$	-

$	44.93	$	-

$	(10.32)	$	-

$	44.93	$	-

$	(10.32)	$	-

   

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