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’ Rescheduled Meeting and Auditor Selection Committee Meeting for the One Daytona Community Development District (“District”), to be held at 10:00 a.m. on Friday, June 5, 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 January 16, 2026, Board of Supervisors’ Meeting
Consideration of Resolution 2026-01, Designating a Date, Time and Location for the 2026 Landowners’ Election Meeting [Suggested Date, November 20, 2026]
Review of Letter from Supervisor of Elections, Volusia County
Appointment of Auditor Selection Committee
Business Matters
Consideration of Resolution 2026-02, Approving Fiscal Year 2026-2027 Proposed Budget, and Setting a Public Hearing Date [Suggested Date: August 21, 2026]
Ratification of Funding Request Nos. 257 – 264
Review of District Financials [no action required]
Other Business Staff Reports
District Counsel
District Engineer
District Manager
Next meeting: July 17, 2026 Audience Comments and Supervisor Requests
Adjournment

AUDITOR SELECTION COMMITTEE MEETING AGENDA

Call to Order
Roll Call
Public Comment Period [for any members of the public desiring to speak on any proposition before the Committee]

Audit Matters
Review and Approval of Audit Documents
Audit RFP Notice
Instructions to Proposers
Evaluation Criteria – With and Without Price
Adjournment Adjournment

BOARD OF SUPERVISORS’ MEETING

Consideration of the Minutes of the January 16, 2026,
Board of Supervisors’ Rescheduled Meeting

MINUTES OF MEETING
One Daytona Community Development District Board of Supervisors’ Meeting
Friday, January 16, 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		
Also present were:			
Jane Gaarlandt	PFM Group Consulting LLC		
Ashley Quiros	PFM Group Consulting LLC	(via phone)	
Audrey Ryan	PFM Group Consulting LLC	(via phone)	
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 members of the public present.

THIRD ORDER OF BUSINESS	Consideration of the Minutes of the August 15, 2025, Board of Supervisors’ Meeting
The Board reviewed the minutes.

On MOTION by Mr. Boerger, seconded by Ms. Dispenette, with all in favor, the Board approved the Minutes of the August 15, 2025, Board of Supervisors’ Meeting.

FOURTH ORDER OF BUSINESS	Business Matters

Review and Acceptance of Fiscal Year 2025 Goals and Objectives Report
The Board reviewed the report. It was noted that the District met all the goals and objectives for Fiscal Year 2025.

1 | P ag e

On MOTION by Ms. Dispenette, seconded by Mr. Ritchey, with all in favor, the Board accepted the Fiscal Year 2025 Goals and Objectives Report.

FIFTH ORDER OF BUSINESS	Review and Acceptance of Series 2018 Bonds Arbitrage Reports for:
Fiscal Year 2024
Fiscal Year 2025
The Board reviewed the arbitrage reports. No arbitrage liability was incurred for either year.

On MOTION by Mr. Bowler, seconded by Mr. Boerger, with all in favor, the Board accepted the Series 2018 Bonds Arbitrage Reports for Fiscal Year 2024 and Fiscal Year 2025.

SIXTH ORDER OF BUSINESS	Ratification of Fiscal Year 2025 Auditor Engagement Letter
Mr. Bowler gave an overview of the engagement letter and noted there was a slight increase in costs from the previous fiscal year.
Ms. Gaarlandt reviewed the process of engaging an auditor. It was noted the RFP process will be completed again for next fiscal year.

On MOTION by Mr. Bowler, seconded by Ms. Dispenette, with all in favor, the Board ratified the Fiscal Year 2025 Auditor Engagement Letter.

SEVENTH ORDER OF BUSINESS	Ratification of Funding Request Nos. 243 – 256
Mr. Bowler gave an overview of the funding requests.

On MOTION by Ms. Dispenette, seconded by Mr. Boerger, with all in favor, the Board ratified Funding Request Nos. 243 – 256.

EIGHTH ORDER OF BUSINESS	Review of District Financials

The Board reviewed the District financials. Mr. Bowler gave an overview.
No action was required by the Board.

2 | P ag e

NINTH ORDER OF BUSINESS	Other Business Staff Reports
District Counsel – Mr. Watts noted he is almost completed with the memo related to the District’s history. He will send it to the Board next week.

District Engineer – No report.
District Manager – Ms. Gaarlandt noted the next Board meeting is scheduled for March 20, 2026. There was brief discussion regarding the meeting schedule. The Board agreed to cancel the March 20 meeting. It was noted the May 15th meeting will be the beginning of the budget process.

Per previous discussion, Ms. Gaarlandt will send Mr. Kelleher a resignation form letter in case he decides to resign from the Board. If so, nominations will be taken at the May meeting.
Audience Comments – There were no audience comments. Supervisor Requests – There were no Supervisor comments.

TENTH ORDER OF BUSINESS	Adjournment

Mr. Bowler requested a motion to adjourn the meeting.

On MOTION by Ms. Dispenette, seconded by Mr. Boerger, with all in favor, the One Daytona CDD January 16, 2026, Board of Supervisors’ Meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

3 | P ag e

One Daytona Community Development District

Consideration of Resolution 2026-01, Designating a Date, Time and Location for the 2026 Landowners’ Election Meeting [Suggested Date, November 20, 2026]

RESOLUTION 2026-01
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE ONE DAYTONA COMMUNITY DEVELOPMENT DISTRICT DESIGNATING A DATE, TIME AND LOCATION FOR A LANDOWNERS’ MEETING; PROVIDING FOR PUBLICATION; PROVIDING FOR AN EFFECTIVE DATE.

WHEREAS, One Daytona Community Development District (“District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within the City of Daytona Beach, Volusia County, Florida; and

WHEREAS, the District’s Board of Supervisors (“Board”) is statutorily authorized to exercise the powers granted to the District; and
WHEREAS, all meetings of the Board shall be open to the public and governed by provisions of Chapter 286, Florida Statutes; and

WHEREAS, the effective date of the City of Daytona Beach Ordinance 14-29 creating the District was the 5th day of February 2014; and
WHEREAS, the District is statutorily required to hold a meeting of the landowners of the District for the purpose of electing supervisors for the District on a date in November established by the Board, which shall be noticed pursuant to Section 190.006(2)(a), Florida Statutes.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF ONE DAYTONA COMMUNITY DEVELOPMENT DISTRICT:

Section 1. In accordance with Section 190.006(2), Florida Statutes, the meeting of the landowners to elect three (3) supervisors of the District, shall be held on the 	 day of November, 2026, at 	at		.
Section 2. The District’s Secretary is hereby directed to publish notice of this landowners’ meeting in accordance with the requirements of Section 190.006(2)(a), Florida Statutes.

Section 3. Pursuant to Section 190.006(2)(b), Florida Statutes, the landowners’ meeting and election has been announced by the Board at its May 15, 2026 meeting. A sample notice of landowners’ meeting and election, proxy, ballot form and instructions were presented at such meeting and are attached hereto as Exhibit A. Such documents are available for review and copying during normal business hours at the District’s Local Records Office, located at the office of the District Manager, PFM Management Services LLC, located at 3501 Quadrangle Boulevard, Suite 270, Orlando, Florida 32817.
Section 4. This Resolution shall become effective immediately upon its adoption.

PASSED AND ADOPTED THIS 17TH DAY OF MAY, 2024.

ONE DAYTONA
COMMUNITY DEVELOPMENT DISTRICT
ATTEST:

SECRETARY / ASST. SECRETARY	CHAIRMAN / VICE CHAIRMAN

NOTICE OF LANDOWNERS’ MEETING AND ELECTION AND MEETING OF THE BOARD OF SUPERVISORS OF THE ONE DAYTONA COMMUNITY DEVELOPMENT DISTRICT
Notice is hereby given to the public and all landowners within One Daytona Community Development District (the “District”) the location of which is generally described as comprising a parcel or parcels of land containing approximately 189 acres, located east of Fentress Boulevard, north of International Speedway Boulevard (US 92), and west of Bill France Boulevard, in the City of Daytona Beach, Volusia County, Florida, advising that a meeting of landowners will be held for the purpose of electing three (3) persons to the District Board of Supervisors. Immediately following the landowners’ meeting there will be convened a meeting of the Board of Supervisors for the purpose of considering certain matters of the Board to include election of certain District officers, and other such business which may properly come before the Board.

DATE:	November 	, 2026
TIME:		
PLACE:		

Each landowner may vote in person or by written proxy. Proxy forms may be obtained upon request at the office of the District Manager, 3501 Quadrangle Boulevard, Suite 270, Orlando, Florida 32817. At said meeting each landowner or his or her proxy shall be entitled to nominate persons for the position of Supervisor and cast one vote per acre of land, or fractional portion thereof, owned by him or her and located within the District for each person to be elected to the position of Supervisor. A fraction of an acre shall be treated as one acre, entitling the landowner to one vote with respect thereto. Platted lots shall be counted individually and rounded up to the nearest whole acre. The acreage of platted lots shall not be aggregated for determining the number of voting units held by a landowner or a landowner’s proxy. At the landowners’ meeting the landowners shall select a person to serve as the meeting chair and who shall conduct the meeting.

The landowners’ meeting and the Board of Supervisors meeting are open to the public and will be conducted in accordance with the provisions of Florida law. One or both of the meetings may be continued to a date, time, and place to be specified on the record at such meeting. A copy of the agenda for these meetings may be obtained from 3501 Quadrangle Boulevard, Suite 270, Orlando, Florida 32817. There may be an occasion where one or more supervisors will participate by telephone.

Any person requiring special accommodations to participate in these meetings is asked to contact the District Office at (407) 382-3256, at least 48 hours before the hearing. If you are hearing or speech impaired, please contact the Florida Relay Service at (800) 955-8770 for aid in contacting the District Office.
A person who decides to appeal any decision made by the Board with respect to any matter considered at the meeting is advised that such person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which the appeal is to be based.

District Manager
Run Date(s): 	 & 	

PUBLISH: ONCE A WEEK FOR 2 CONSECUTIVE WEEKS, THE LAST DAY OF PUBLICATION TO BE NOT FEWER THAN 14 DAYS OR MORE THAN 28 DAYS BEFORE THE DATE OF ELECTION, IN A NEWSPAPER WHICH IS IN GENERAL CIRCULATION IN THE AREA OF THE DISTRICT.

INSTRUCTIONS RELATING TO LANDOWNERS’ MEETING OF ONE DAYTONA COMMUNITY DEVELOPMENT DISTRICT FOR THE ELECTION OF SUPERVISORS

DATE OF LANDOWNERS’ MEETING: November 	, 2026
TIME: 	

LOCATION:		

Pursuant to Chapter 190, Florida Statutes, and after a Community Development District (“District”) has been established and the landowners have held their initial election, there shall be a subsequent landowners’ meeting for the purpose of electing members of the Board of Supervisors (“Board”) every two years until the District qualifies to have its board members elected by the qualified electors of the District. The following instructions on how all landowners may participate in the election are intended to comply with Section 190.006(2)(b), Florida Statutes.
A landowner may vote in person at the landowners’ meeting, or the landowner may nominate a proxy holder to vote at the meeting in place of the landowner. Whether in person or by proxy, each landowner shall be entitled to cast one vote per acre of land owned by him or her and located within the District, for each position on the Board that is open for election for the upcoming term. A fraction of an acre shall be treated as one (1) acre, entitling the landowner to one vote with respect thereto. Please note that a particular parcel of real property is entitled to only one vote for each eligible acre of land or fraction thereof; therefore, two or more people who own real property in common, that is one acre or less, are together entitled to only one vote for that real property.

At the landowners’ meeting, the first step is to elect a chair for the meeting, who may be any person present at the meeting. The landowners shall also elect a secretary for the meeting who may be any person present at the meeting. The secretary shall be responsible for the minutes of the meeting. The chair shall conduct the nominations and the voting. If the chair is a landowner or proxy holder of a landowner, he or she may nominate candidates and make and second motions. Candidates must be nominated and then shall be elected by a vote of the landowners. Nominees may be elected only to a position on the Board that is open for election for the upcoming term.
This year, three (3) seats on the Board will be up for election by landowners. The two candidates receiving the highest number of votes shall be elected for a term of four (4) years. The candidate receiving the next highest number of votes shall be elected for a term of two (2) years. The term of office for each successful candidate shall commence upon election.
A proxy is available upon request. To be valid, each proxy must be signed by one of the legal owners of the property for which the vote is cast and must contain the typed or printed name of the individual who signed the proxy; the street address, legal description of the property or tax parcel identification number; and the number of authorized votes. If the proxy authorizes more than one vote, each property must be listed and the number of acres of each property must be included. The signature on a proxy does not need to be notarized.

LANDOWNER PROXY
ONE DAYTON A COMMUNITY DEVELOPMENT DISTRICT CITY OF DAYTONA BEACH, VOLUSIA COUNTY, FLORIDA LANDOWNERS’ MEETING – November 	, 2026

KNOW ALL MEN BY THESE PRESENTS, that the undersigned, the fee simple owner of the lands described herein, hereby constitutes and appoints 	 (“Proxy Holder”) for and on behalf of the undersigned, to vote as proxy at the meeting of the landowners of the One Daytona Community Development District to be held at 			 on 	, November   , 2026 at 	, and at any adjournments thereof, according to the number of acres of unplatted land and/or platted lots owned by the undersigned landowner that the undersigned would be entitled to vote if then personally present, upon any question, proposition, or resolution or any other matter or thing that may be considered at said meeting including, but not limited to, the election of members of the Board of Supervisors. Said Proxy Holder may vote in accordance with his or her discretion on all matters not known or determined at the time of solicitation of this proxy, which may legally be considered at said meeting.

Any proxy heretofore given by the undersigned for said meeting is hereby revoked. This proxy is to continue in full force and effect from the date hereof until the conclusion of the landowners’ meeting and any adjournment or adjournments thereof, but may be revoked at any time by written notice of such revocation presented at the landowners’ meeting prior to the Proxy Holder’s exercising the voting rights conferred herein.

Printed Name of Legal Owner

Signature of Legal Owner	Date

Parcel Description		Acreage		Authorized Votes	

				

	

[Insert above the street address of each parcel, the legal description of each parcel, or the tax identification number of each parcel. If more space is needed, identification of parcels owned may be incorporated by reference to an attachment hereto.]

Total Number of Authorized Votes:

NOTES: Pursuant to Section 190.006(2)(b), Florida Statutes (2015), a fraction of an acre is treated as one
(1) acre entitling the landowner to one vote with respect thereto. Moreover, two (2) or more persons who own real property in common that is one acre or less are together entitled to only one vote for that real property.

If the fee simple landowner is not an individual, and is instead a corporation, limited liability company, limited partnership or other entity, evidence that the individual signing on behalf of the entity has the authority to do so should be attached hereto (e.g., bylaws, corporate resolution, etc.).

OFFICIAL BALLOT
ONE DAYTONA COMMUNITY DEVELOPMENT DISTRICT CITY OF DAYTONA BEACH, VOLUSIA COUNTY, FLORIDA LANDOWNERS’ MEETING - NOVEMBER 	, 2026

For Election (3 Supervisors): The two (2) candidates receiving the highest number of votes will each receive a four (4) year term, and the one (1) candidate receiving the next highest number of votes will receive a two (2) year term, with the term of office for the successful candidates commencing upon election.
The undersigned certifies that he/she/it is the fee simple owner of land, or the proxy holder for the fee simple owner of land, located within the One Daytona Community Development District and described as follows:

Description	Acreage

[Insert above the street address of each parcel, the legal description of each parcel, or the tax identification number of each parcel.] [If more space is needed, identification of parcels owned may be incorporated by reference to an attachment hereto.]

or

Attach Proxy.
I,		,	as	Landowner,	or	as	the	proxy	holder	of
	 (Landowner) pursuant to the Landowner’s Proxy attached hereto, do cast my votes as follows:

NAME OF CANDIDATE	NUMBER OF VOTES
Seat 1. 			
Seat 3 			
Seat 5 			

Date: 		Signed: 	
Printed Name: 	

One Daytona Community Development District

Review of Letter from Supervisor of Elections, Volusia County

�\\lERVJSo�
Q

d

�	�
r:-<

�	j
'7�

JtoRO)�

Lisa Lewis
Supervisor of Elections Volusia County, Florida

April 15, 2026

Ms. Jane Gaarlandt Senior District Manager
PFM Group Consulting, LLC
3501 Quadrangle Boulevard, Ste 270
Orlando, Florida 32817 Re: One Daytona COD Dear Ms. Gaarlandt:
Please accept this letter regarding the number of registered voters within the boundaries of One Daytona Community Development District in accordance with Senate Bill 1184, enacted June 23, 2004. There are 127 registered voters in this district as of April 15, 2026.

Please feel free to contact my office should you have questions.

Regards,

��
Lisa Lewis
Supervisor of Elections

1588 N Woodland Blvd., Deland, FL 32720-7915
(386) 736-5930 • FAX (386) 822-5715
VolusiaElections.gov
Para informaci6n en espariol, llame al 386-736-5930.
If your signature has changed, please update your signature by completing a new Florida voter registration application.
It is important to keep your signature updated, so that ballots and/or petition signatures can be counted.

Appointment of Auditor Selection Committee

Consideration of Resolution 2026-02, Approving Fiscal Year 2026-2027 Proposed Budget, and Setting a Public Hearing Date [Suggested Date: August 21, 2026]

RESOLUTION 2026-02

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE ONE DAYTONA COMMUNITY DEVELOPMENT DISTRICT APPROVING PROPOSED BUDGETS FOR FISCAL YEAR 2026/2027 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW; ADDRESSING TRANSMITTAL, POSTING AND PUBLICATION REQUIREMENTS; ADDRESSING SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has heretofore prepared and submitted to the Board of Supervisors (“Board”) of the One Daytona Community Development District (“District”) prior to June 15, 2026, proposed budgets (“Proposed Budget”) for the fiscal year beginning October 1, 2026, and ending September 30, 2027 (“Fiscal Year 2026/2027”); and

WHEREAS, the Board has considered the Proposed Budget and desires to set the required public hearing thereon.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE ONE DAYTONA COMMUNITY DEVELOPMENT DISTRICT:
PROPOSED BUDGET APPROVED. The Proposed Budget prepared by the District Manager for Fiscal Year 2026/2027 attached hereto as Exhibit A is hereby approved as the basis for conducting a public hearing to adopt said Proposed Budget.

SETTING A PUBLIC HEARING. A public hearing on said approved Proposed Budget is hereby declared and set for 	, 2026 at 	 at the following location:

LOCATION:	One Daytona Boulevard
Daytona Beach, FL 32114

TRANSMITTAL  OF  PROPOSED  BUDGET  TO  LOCAL  GENERAL
PURPOSE GOVERNMENT. The District Manager is hereby directed to submit a copy of the Proposed Budget to City of Daytona Beach and Volusia County at least 60 days prior to the hearing set above.

POSTING OF PROPOSED BUDGET. In accordance with Section 189.016, Florida Statutes, the District’s Secretary is further directed to post the approved Proposed Budget on the District’s website at least two days before the budget hearing date as set forth in Section 2, and shall remain on the website for at least 45 days.

PUBLICATION OF NOTICE. Notice of this public hearing shall be published in the manner prescribed in Florida law.

SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.

EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.
PASSED AND ADOPTED THIS 15TH DAY OF MAY, 2026.

ATTEST:	ONE DAYTONA COMMUNITY DEVELOPMENT DISTRICT

By:	

Secretary	Its:	

One Daytona CDD
Proposed FY 2027 Budget

PFM Management Services LLC
3501 Quadrangle Blvd Suite 270
Orlando, FL 32817
407-723-5900

One Daytona Community Development District
Proposed Annual Operations & Maintenance Budget FY 2027

Actuals
Through	
Anticipated	
Anticipated FY	
Adopted FY	
Proposed FY	
04/30/26	May - Sept	2026 Totals	2026 Budget	2027 Budget	

Revenues
Developer Funding Interest Income
Net Revenues	
$

$	
37,358.95
164.25
37,523.20	
$

$	
47,323.27
-
47,323.27	
$

$	
84,682.22
164.25
84,846.47	
$

$	
110,330.00
-
110,330.00	
$

$	
110,330.00
-
110,330.00	
Expenditures
Supervisor Fee
Public Official Insurance Trustee Services
District Management Engineering Fees District Counsel Arbitrage
Audit
Travel & Per Diem Telephone Postage/Shipping Copies
Legal Advertising Website Maintenance Dues, Licenses, and Fees General Insurance Additional Insurance
Tax Preparation Fee Contingency Hurricane Clean up
Total Expenditures	

$

$	

- 3,552.00
- 18,958.31
6,181.95
688.50
350.00
- 85.80
- 1.48
- 112.86
1,545.00
175.00
4,342.00
1,350.00
16.05
-
-
37,358.95	

$

$	

-
- 4,500.00
13,541.69
8,333.33
8,958.33
- 6,500.00
145.83
20.83
62.50
20.83
833.33
1,275.00
-
-
-
- 1,212.50
2,083.33
47,487.52	

$

$	

- 3,552.00
4,500.00
32,500.00
14,515.28
9,646.83
350.00
6,500.00
231.63
20.83
63.98
20.83
946.19
2,820.00
175.00
4,342.00
1,350.00
16.05
1,212.50
2,083.33
84,846.47	

$

$	

- 3,800.00
4,500.00
32,500.00
20,000.00
21,500.00
2,000.00
6,500.00
350.00
50.00
150.00
50.00
2,000.00
2,820.00
175.00
4,650.00
1,350.00
25.00
2,910.00
5,000.00
110,330.00	

$	

1,000.00
4,180.00
4,500.00
32,500.00
20,000.00
20,000.00
1,000.00
8,000.00
350.00
50.00
150.00
50.00
2,000.00
2,820.00
175.00
5,115.00
1,400.00
50.00
1,990.00
5,000.00
$110,330.00	

1 of 5

Budget Item Description

Revenues:
Developer Funding
Funding from the Developer.

Administrative Expenditures:

Supervisor Fees

Chapter 190 of the Florida Statutes allows for a member of the Board of Supervisors to be compensated for meeting attendance and to receive up to $200.00 per meeting. The amount for the Fiscal Year is based upon all supervisors attending the meetings.

Public Officials’ Liability (POL) Insurance Supervisors’ and Officers’ liability insurance. Trustee Services
The Trustee submits invoices annually for services rendered on bond series. These fees are for maintaining the District trust accounts.

District Management Fees

The District receives Management and Administrative services as part of a Management Agreement with PFM Group Consulting, LLC. These services are further outlined in Exhibit “A” of the Management Agreement.
Engineering Fees

The District’s engineer provides general engineering services to the District. Among these services are attendance at and preparation for monthly board meetings, review of invoices, and all other engineering services as requested by the District throughout the year.

District Counsel

The District’s legal counsel provides general legal services to the District. Among these services are attendance at and preparation for monthly board meetings, review of operating and maintenance contracts, and all other legal services as requested by the District throughout the year.

2 of 5

Arbitrage

Annual computations are necessary to calculate arbitrage rebate liability to ensure the District's compliance with all tax regulations.
Audit

Chapter 218 of the Florida Statutes requires a District to conduct an annual financial audit by an Independent Certified Public Accounting firm. Some exceptions apply.
Travel & Per Diem

Travel to and from meetings as related to the District.

Telephone

Telephone and fax machine services.

Postage & Shipping

Mail, overnight deliveries, correspondence, etc.

Copies

Printing and binding Board agenda packages, letterhead, envelopes, and copies.

Legal Advertising

The District will incur expenditures related to legal advertising. The items for which the District will advertise include, but are not limited to monthly meetings, special meetings, and public hearings for the District.

Website Maintenance Website maintenance fee. Dues, Licenses & Fees
The District is required to pay an annual fee to the Department of Economic Opportunity.
General Insurance General liability insurance. Additional Insurance
Additional liability insurance.

3 of 5

Tax Preparation Fee

The IRS requires the annual 1099 processing to be electronically filed. These are the fee association with the electronic filing using tax1099.com.

Contingency

Other expenses incurred throughout the year.

Hurricane Clean up

Funds set aside to assist with any cleanup needed from a hurricane or funds needed to pay a hurricane-related insurance deductible.

4 of 5

One Daytona Community Development District FY 2027 Proposed Debt Service Budget

REVENUES:	FY2027 Proposed Series 2018 Budget	
*Estimated TIF

TOTAL REVENUES	$

 $		737,308.86

737,308.86 	

EXPENDITURES:			
*Interest 11/01/2026 Principal 11/01/2026

TOTAL EXPENDITURES	$
$

 $		183,213.99
554,094.87

737,308.86 	

EXCESS REVENUES	

 $		

-		

5 of 5

One Daytona Community Development District

Ratification of Funding Request Nos. 257 – 264

Invoice No

Supplier

Invoice Date  Property

Invoice Amount

Funding Request No. 257

1/16/2026

76799	Cobb Cole (ONEDAY)	01/09/2026	One Daytona CDD	315.00

DM-01-2026-51	PFM Group Consulting LLC (ONEDAY)	01/05/2026	One Daytona CDD	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

83195	Zev Cohen & Associates, Inc. (ONEDAY)

01/12/2026	One Daytona CDD	731.25
Total:	3,754.58

___________________________________

___________________________________

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. 258

1/23/2026

7942	VGlobalTech (ONEDAY)	12/01/2025	One Daytona CDD	300.00

8116	VGlobalTech (ONEDAY)	01/01/2026	One Daytona CDD	135.00

Total:	435.00

___________________________________

___________________________________

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. 259

2/6/2026

DM-02-2026-51	PFM Group Consulting LLC (ONEDAY)	02/05/2026	One Daytona CDD	2,708.33
Total:	2,708.33

Invoice No

Supplier

Invoice Date  Property

Invoice Amount

140705

PFM Group Consulting LLC (ONEDAY)	02/09/2026	One Daytona CDD

85.80

8196	VGlobalTech (ONEDAY)	02/01/2026	One Daytona CDD	135.00

2026-269094	Ormond Beach Observer (ONEDAY)	01/30/2026	One Daytona CDD	57.61

Funding Request No. 260

2/13/2026

78090	Cobb Cole (ONEDAY)	02/04/2026	One Daytona CDD	373.50

___________________________________

___________________________________

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

83369	Zev Cohen & Associates, Inc. (ONEDAY)

02/11/2026	One Daytona CDD	3,030.50
Total:	3,682.41

___________________________________

___________________________________

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

8283	VGlobalTech (ONEDAY)	03/01/2026	One Daytona CDD	135.00

Funding Request No. 261

3/6/2026

140986	PFM Group Consulting LLC (ONEDAY)	03/03/2026	One Daytona CDD	16.05
Total:	151.05

___________________________________

___________________________________

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. 262

3/13/2026

DM-03-2026-51	PFM Group Consulting LLC (ONEDAY)	03/05/2026	One Daytona CDD	2,708.33

83545

Zev Cohen & Associates, Inc. (ONEDAY)

03/11/2026	One Daytona CDD

1,384.30

Total:	4,092.63

___________________________________

___________________________________

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. 263

4/3/2026

8347	VGlobalTech (ONEDAY)	03/31/2026	One Daytona CDD	300.00

8392	VGlobalTech (ONEDAY)	04/01/2026	One Daytona CDD	135.00

Total:	435.00

Invoice No

Supplier

Invoice Date  Property

Invoice Amount

Funding Request No. 264

4/10/2026

DM-04-2026-57	PFM Management Services LLC (ONEDAY)

04/05/2026	One Daytona CDD	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

83779

Zev Cohen & Associates, Inc. (ONEDAY)

04/10/2026	One Daytona CDD

450.00

Total:	3,158.33

One Daytona Community Development District

Review of District Financials
[no action required]

One Daytona CDD
April 2026 Financial Package

April 30, 2026

PFM Management Services LLC
3501 Quadrangle Blvd
Suite 270
Orlando, FL 32817
407-723-5900

One Daytona CDD
Statement of Financial Position
As of 4/30/2026	
	
General Fund	
Debt Service		
Long Term Debt Group		
Total	
		
Assets						
Current Assets							
General Checking Account	$	7,282.25					$	7,282.25	
Restricted Reserve	3,251.91					3,251.91	
Revenue Series 2018		$	1.10				1.10	
Redemption Account Series 2018	
	5,254.19				5,254.19	
Total Current Assets	$	10,534.16	$	5,255.29		$	-		$	15,789.45	

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

$	5,255.29		

$	5,255.29	
					13,985,592.21		13,985,592.21	
	$	-	$	-		$ 13,990,847.50		$ 13,990,847.50	
Total Assets	$	10,534.16	$	5,255.29		$ 13,990,847.50		$ 14,006,636.95	

Liabilities and Net Assets	
Current Liabilities
Accounts Payable
Total Current Liabilities	
$	3,593.33					
$	3,593.33	
	$	3,593.33	$	-		$	-		$	3,593.33	

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	$	3,593.33	$	-		$ 13,990,847.50		$ 13,994,440.83	

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	164.25					164.25	
Net Assets, Unrestricted		$	5,161.09				5,161.09	
Current Year Net Assets, Unrestricted	
	94.20				94.20	
Total Net Assets	$	6,940.83	$	5,255.29		$	-		$	12,196.12	

Total Liabilities and Net Assets	$	10,534.16	$	5,255.29		$ 13,990,847.50		$ 14,006,636.95	
Page 1 of 3

One Daytona CDD Statement of Activities As of 4/30/2026	
	General Fund		Debt Service		Long Term Debt Group			Total	

Revenues									
Developer Contributions	$	37,358.95						$	37,358.95	
Total Revenues	$	37,358.95		$	-		$	-		$	37,358.95	
Expenses									
Public Official Insurance	$	3,552.00						$	3,552.00	
District Management	18,958.31							18,958.31	
Engineering	6,181.95							6,181.95	
District Counsel	688.50							688.50	
Arbitrage Calculation	350.00							350.00	
Tax Preparation	16.05							16.05	
Travel and Per Diem	85.80							85.80	
Postage & Shipping	1.48							1.48	
Legal Advertising	112.86							112.86	
Web Site Maintenance	1,545.00							1,545.00	
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	$	37,358.95		$	-		$	-		$	37,358.95	
Other Revenues (Expenses) & Gains (Losses)									
Interest Income	$	164.25						$	164.25	
Interest Income			$	94.20					94.20	
Total Other Revenues (Expenses) & Gains (Losses)	$	164.25		$	94.20		$	-		$	258.45	
Change In Net Assets	$	164.25		$	94.20		$	-		$	258.45	
Net Assets At Beginning Of Year	$	6,776.58		$	5,161.09		$	-		$	11,937.67	

Net Assets At End Of Year	
$	6,940.83		
$	5,255.29		
$	-		
$	
12,196.12	

Page 2 of 3

Revenues

One Daytona CDD
Budget to Actual
For the month ending 04/30/2026

Year To Date

Variance	FY2026 Adopted		Percentage	
				Budget		Spent	

$	

(27,000.22)		

$	110,330.00		

33.86%	
$	(27,000.22)		$	110,330.00		33.86%	

$	
1,335.33		
$	3,800.00		
93.47%	
	(2,625.00)			4,500.00		0.00%	
	(0.02)			32,500.00		58.33%	
	(5,484.72)			20,000.00		30.91%	
	(11,853.17)			21,500.00		3.20%	
	(816.67)			2,000.00		17.50%	
	(3,791.67)			6,500.00		0.00%	
	(118.37)			350.00		24.51%	
	(29.17)			50.00		0.00%	
	(86.02)			150.00		0.99%	
	(29.17)			50.00		0.00%	
	(1,053.81)			2,000.00		5.64%	
	(100.00)			2,820.00		54.79%	
	72.92			175.00		100.00%	
	1,629.50			4,650.00		93.38%	
	562.50			1,350.00		100.00%	
	1.47			25.00		64.20%	
	(1,697.50)			2,910.00		0.00%	
	(2,916.67)			5,000.00		0.00%	
$	(27,000.22)		$	110,330.00		33.86%	
 $		(27,000.22)		 $		110,330.00			33.86%	
$	-		$	-			

$	
164.25		
$	
-			

Actual	Budget

Developer Contributions	$	37,358.95		$	64,359.17	
Net Revenues	$	37,358.95		$	64,359.17	

General & Administrative Expenses

Public Official Insurance	$	3,552.00		$	2,216.67	
Trustee Services	-		2,625.00	
District Management	18,958.31		18,958.33	
Engineering	6,181.95		11,666.67	
District Counsel	688.50		12,541.67	
Arbitrage	350.00		1,166.67	
Audit	-		3,791.67	
Travel and Per Diem	85.80		204.17	
Telephone	-		29.17	
Postage & Shipping	1.48		87.50	
Copies	-		29.17	
Legal Advertising	112.86		1,166.67	
Web Site Maintenance	1,545.00		1,645.00	
Dues, Licenses, and Fees	175.00		102.08	
General - Insurance	4,342.00		2,712.50	
Other Insurance	1,350.00		787.50	
Tax Preparation Fee	16.05		14.58	
Contingency	-		1,697.50	
Hurricane Cleanup	-		2,916.67	
Total General & Administrative Expenses	$	37,358.95		$	64,359.17	

Total Expenses

Income (Loss) from Operations

 $	37,358.95	 $	64,359.17

$	-	$	-

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

Net Income (Loss)

$	164.25	$	-

$	164.25	$	-

$	164.25	$	-

$	164.25	$	-

$	164.25	$	-

   

Page 3 of 3

AUDITOR SELECTION COMMITTEE MEETING

Review and Approval of Audit Documents
Audit RFP Notice
Instructions to Proposers
Evaluation Criteria – With and Without Price

ONE DATONA COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS FOR ANNUAL AUDIT SERVICES
The One Daytona Community Development District (the ‘District”) hereby requests proposals for annual financial auditing services. The proposal must provide for the auditing of the District’s financial records for the fiscal year ending September 30, 2026, with an option for two (2) additional annual renewals. The District is a local unit of special-purpose government created under Chapter 190, Florida Statutes, for the purpose of financing, constructing, and maintaining public infrastructure. The District is located in Orange County and has an operating budget of approximately $110,330.00 exclusive of debt service. The final contract will require that, among other things, the audit for Fiscal Year 2026 be completed no later than June 1, 2027.

Each auditing entity submitting a proposal must be authorized to do business in Florida; hold all applicable state and federal professional licenses in good standing, including but not limited to a license under Chapter 473, Florida Statutes; and be qualified to conduct audits in accordance with “Government Auditing Standards,” as adopted by the Florida Board of Accountancy. Audits shall be conducted in accordance with Florida law and particularly Section 218.39, Florida Statutes, and the rules of the Florida Auditor General.
Proposal packages, which include additional qualification requirements, evaluation criteria and instructions to proposers, are available from the District Manager at the address and telephone number listed below.

Proposers must provide three (3) hard copies and one (1) electronic copy (flash drive) of their proposals to One Daytona Community Development District c/o PFM Management Services LLC, 3501 Quadrangle Boulevard, Suite 270, Orlando, FL 32817, in an envelope marked on the outside “Auditing Services – One Daytona Community Development District.” Proposals must be received by 4:30 p.m. on July 6, 2026, at the office of the District Manager. Please direct all questions regarding this Request for Proposals to the District Manager, who can be reached at (407) 723-5900.

Any protest regarding the terms of this Notice, or the proposal packages on file with the District Manager, must be filed in writing at the offices of the District Manager within seventy-two (72) calendar hours (excluding weekends) after publication of this Notice. The formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days after the initial notice of protest was filed. Failure to timely file a notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest with respect to aforesaid Notice or proposal package pro visions.

One Daytona Community Development District
Jane Gaarlandt, District Manager Run date:

One Daytona Community Development District Request for Proposals

District Auditing Services for Fiscal Year 2026
Volusia County, Florida
Instructions to Proposers

SECTION 1.  DUE DATE. Sealed proposals must be received no later than July 6, 2026, at 4:30 p.m., at the offices of the District Manager, PFM Management Services LLC., located at 3501 Quadrangle Boulevard, Suite 270, Orlando, FL 32817.

Section 2. Familiarity with the Law. By submitting a proposal, the Proposer is assumed to be familiar with all federal, state, and local laws, ordinances, rules and regulations that in any manner affect the work. Ignorance on the part of the Proposer will in no way relieve it from responsibility to perform the work covered by the proposal in compliance with all such laws, ordinances and regulations.
Section 3. Qualifications of Proposer. The contract, if awarded, will only be awarded to a responsible Proposer who is qualified by experience and licensing to do the work specified herein. The Proposer shall submit with its proposal satisfactory evidence of experience in similar work and show that it is fully prepared to complete the work to the satisfaction of the District.

Section 4.  Submission of Only One Proposal.  Proposers shall be disqualified and their proposals rejected if the District has reason to believe that collusion may exist among the Proposers, the Proposer has defaulted on any previous contract or is in arrears on any previous or existing contract, or for failure to demonstrate proper licensure and business organization.
Section 5.  Submission of Proposal. Each Proposer shall submit three (3) hard copies and one (1) electronic copy of the Proposal Documents (defined below), and other requested attachments at the time and place indicated herein, which shall be enclosed in an opaque sealed envelope, marked with the title “Auditing Services – One Daytona Community Development District” on the face of it.

Section 6. Modification and Withdrawal. Proposals may be modified or withdrawn by an appropriate document duly executed and delivered to the place where proposals are to be submitted at any time prior to the time and date the proposals are due. No proposal may be withdrawn after opening for a period of ninety (90) days.

Section 7.  Proposal Documents. The proposal documents shall consist of the notice announcing the request for proposals, these instructions, the evaluation criteria and a proposal with all required documentation pursuant to Section 12 of these instructions (the “Proposal Documents”).

Section 8.  Proposal. In making its proposal, each Proposer represents that it has read and understands the Proposal Documents and that the proposal is made in accordance therewith.
Section 9.  Basis of Award/Right to Reject. The District reserves the right to reject any and all proposals, make modifications to the work, and waive any informalities or irregularities in proposals as it is deemed in the best interests of the District.

Section 10. Contract Award. Within fourteen (14) days of receipt of the Notice of Award from the District, the Proposer shall enter into and execute a contract or engagement letter with the District.

Section 11. Limitation of Liability. Nothing herein shall be construed as or constitute a waiver of District’s limited waiver of liability contained in section 768.28, Florida Statutes, or any other statute or law.
Section 12. Contents of Proposals. All proposals shall include the following information in addition to any other requirements of the Proposal Documents.
List position or title of all personnel to perform work on the District audit. Include resumes for each person listed; list years of experience in present position for each party listed and years of related experience.

Describe proposed staffing levels, including resumes with applicable certifications.
Provide three (3) references from projects of similar size and scope. The Proposer should include information relating to the work it conducted for each reference as well as a name, address and phone number of a contact person. Identify any work previously conducted for other community development districts.

The lump sum cost of the provision of the services under the proposal, plus the cost of two (2) annual renewals.

Section 13. Protests. In accordance with the District’s Rules of Procedure, any protest regarding the Proposal Documents, must be filed in writing, at the offices of the District Manager, within seventy-two (72) hours after the receipt of the proposed contract documents. The formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days after the initial notice of protest was filed. Failure to timely file a notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest with respect to aforesaid contract award.
Section 14.	Evaluation of Proposals.	The criteria to be used in the evaluation of proposals are presented in the evaluation criteria, contained within the Proposal Documents.

AUDITOR SELECTION EVALUATION CRITERIA (WITH PRICE)

Ability of Personnel.	(20 Points)

This includes the geographic locations of the firm’s headquarters or permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this project; evaluation of existing work load; proposed staffing levels, etc.

Proposer’s Experience.	(20 Points)

This includes past record and experience of the Proposer in similar projects; volume of work previously performed by the firm; past performance for other community development districts in other contracts; character, integrity, reputation, of respondent, etc.

Understanding of Scope of Work.	(20 Points)
Extent to which the proposal demonstrates an understanding of the District’s needs for the services requested.
Ability to Furnish the Required Services.	(20 Points)
Extent to which the proposal demonstrates the adequacy of Proposer’s financial resources and stability as a business entity necessary to complete the services required.

Price.	(20 Points)

Points will be awarded based upon the lowest total bid for rendering the services and the reasonableness of the proposal.

AUDITOR SELECTION EVALUATION CRITERIA (WITHOUT PRICE)

Ability of Personnel.	(25 Points)

This includes the geographic locations of the firm’s headquarters or permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this project; evaluation of existing work load; proposed staffing levels, etc.

Proposer’s Experience.	(25 Points)

This includes past record and experience of the Proposer in similar projects; volume of work previously performed by the firm; past performance for other community development districts in other contracts; character, integrity, reputation, of respondent, etc.

Understanding of Scope of Work.	(25 Points)
Extent to which the proposal demonstrates an understanding of the District’s needs for the services requested.
Ability to Furnish the Required Services.	(25 Points)

Extent to which the proposal demonstrates the adequacy of Proposer’s financial resources and stability as a business entity necessary to complete the services required.