Walnut Creek Community Development District

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

CONTENTS

I

FINAL BUDGET

II

FINAL MAINTENANCE BUDGET

III

DETAILED FINAL BUDGET

IV

DETAILED FINAL MAINTENANCE BUDGET

V

DETAILED FINAL DEBT SERVICE FUND BUDGET (SERIES 2010)

VI

ASSESSMENT COMPARISON

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

I

6/13/2026 5:13 PM

REVENUES

FISCAL YEAR 2026/2027
BUDGET

ADMINISTRATIVE ASSESSMENTS

190,744

MAINTENANCE ASSESSMENTS

1,419,894

DEBT ASSESSMENTS (2010)

129,578

OTHER REVENUES

0

INTEREST INCOME (OPERATING)

3,000

INTEREST INCOME (IMPROVEMENTS FUND)

2,400

TOTAL REVENUES

$	1,745,616

EXPENDITURES

ADMINISTRATIVE EXPENDITURES

SUPERVISOR FEES

10,000

PAYROLL TAXES (EMPLOYER)

800

ENGINEERING

40,000

LEGAL FEES

25,000

AUDIT FEES

4,400

MANAGEMENT

53,424

POSTAGE

1,350

OFFICE SUPPLIES/PRINTING

4,900

INSURANCE

23,000

LEGAL ADVERTISING

2,300

MISCELLANEOUS

8,000

DUES & SUBSCRIPTIONS

175

ASSESSMENT ROLL

7,500

TRUSTEE FEES

1,500

CONTINUING DISCLOSURE FEE

350

WEBSITE MANAGEMENT

2,000

TOTAL ADMINISTRATIVE EXPENDITURES

$	184,699

TOTAL MAINTENANCE EXPENDITURES

$	1,532,400

TOTAL EXPENDITURES

$	1,717,099

REVENUES LESS EXPENDITURES

$	28,517

BOND PAYMENTS (2010)

(121,803)

BALANCE

$	(93,286)

COUNTY APPRAISER & TAX COLLECTOR FEE

(34,805)

DISCOUNTS FOR EARLY PAYMENTS

(69,609)

EXCESS/ (SHORTFALL)

$	(197,700)

CARRYOVER/ FUNDS FROM IMPROVEMENT ACCOUNT

197,700

NET EXCESS/ (SHORTFALL)

$	-

FINAL MAINTENANCE BUDGET
WALNUT CREEK COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

II

6/13/2026 5:13 PM

MAINTENANCE EXPENDITURES

FISCAL YEAR 2026/2027
BUDGET

FIELD MAINTENANCE

5,000

OPERATIONS MANAGEMENT

12,000

SECURITY & ROVER SERVICES

388,800

SECURITY ADMINISTRATION SERVICES

25,100

SECURITY VIDEO SURVEILLANCE & VIRTUAL GUARD SERVICES

45,000

SECURITY CAMERAS & MAINTENANCE

12,000

SECURITY ONLINE SOLUTIONS

12,500

SECURITY GATE SYSTEMS MAINTENANCE & REPAIRS

55,000

TELEPHONE

13,500

ELECTRIC

105,000

WATER & SEWAGE

16,000

GUARDHOUSE INT/EXT MAINTENANCE

25,000

LAKE & PRESERVE MAINTENANCE

48,000

SIGNAGE

2,000

STREETLIGHT MAINTENANCE

5,000

WATERFALL MAINTENANCE

100,000

HOLIDAY LIGHTING

11,000

OPERATING RESERVE/CONTINGENCY

10,000

MISCELLANEOUS MAINTENANCE

20,000

PRESSURE CLEANING & PAINTING OF EXTERIOR STRUCTURES & GATES

14,000

HEADWALL STABILIZATION PROJECT

50,000

LAKE SLOPE SOIL MAINTENANCE

10,000

IGUANA CONTROL

27,000

STORMWATER DRAINAGE PIPE CLEANING & CCTV

250,000

STORMWATER MAINTENANCE & PIPE REPLACEMENT RESERVE/CONTINGENCY

100,000

MONUMENT MAINTENANCE

5,500

LAKE FOUNTAIN MAINTENANCE/RESERVE

15,000

CANAL IMPROVEMENTS PROJECT - ENGINEERING DESIGN & CONSTRUCTION

0

WEST & GUARDHOUSE WATERFALLS/POND REPAIRS & REFINISHING PROJECT

150,000

LAKE SHORELINE RESTORATION MAINTENANCE

0

TOTAL MAINTENANCE EXPENDITURES

$	1,532,400

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

III

6/13/2026 5:13 PM

REVENUES

FISCAL YEAR 2024/2025 ACTUAL

FISCAL YEAR 2025/2026 BUDGET

FISCAL YEAR 2026/2027 BUDGET

COMMENTS

ADMINISTRATIVE ASSESSMENTS

195,496

183,984

190,744

Expenditures Less Interest/.94

MAINTENANCE ASSESSMENTS

1,268,726

1,426,702

1,419,894

Expenditures Less Carryover/.94

DEBT ASSESSMENTS (2010)

129,870

129,869

129,578

Bond Payments/.94

OTHER REVENUES

19,698

0

0

INTEREST INCOME (OPERATING)

70,794

2,400

3,000

Projected At $250 Per Month

INTEREST INCOME (IMPROVEMENTS FUND)

38,903

1,800

2,400

Projected At $200 Per Month

TOTAL REVENUES

$	1,723,487

$	1,744,755

$	1,745,616

EXPENDITURES

ADMINISTRATIVE EXPENDITURES

SUPERVISOR FEES

7,000

10,000

10,000

No Change From 2025/2026 Budget

PAYROLL TAXES (EMPLOYER)

536

800

800

Projected At 8% Of Supervisor Fees

ENGINEERING

25,810

35,000

40,000

FY 25/26 Expenditure Through February 2026 Was $30,625

LEGAL FEES

26,118

22,000

25,000

FY 25/26 Expenditure Through February 2026 Was $9,740

AUDIT FEES

4,200

4,300

4,400

$100 Increase From 2025/2026 Budget

MANAGEMENT

50,556

52,020

53,424

CPI Adjustment

POSTAGE

1,538

1,350

1,350

No Change From 2025/2026 Budget

OFFICE SUPPLIES/PRINTING

2,186

5,100

4,900

$200 Decrease From 2025/2026 Budget

INSURANCE

21,894

24,000

23,000

FY 25/26 Expenditure Was $21,696

LEGAL ADVERTISING

1,996

2,400

2,300

$100 Decrease From 2025/2026 Budget

MISCELLANEOUS

6,040

8,650

8,000

$650 Decrease From 2025/2026 Budget

DUES & SUBSCRIPTIONS

175

175

175

No Change From 2025/2026 Budget

ASSESSMENT ROLL

7,500

7,500

7,500

As Per Contract

TRUSTEE FEES

1,420

1,500

1,500

No Change From 2025/2026 Budget

CONTINUING DISCLOSURE FEE

350

350

350

No Change From 2025/2026 Budget

WEBSITE MANAGEMENT

2,000

2,000

2,000

No Change From 2025/2026 Budget

TOTAL ADMINISTRATIVE EXPENDITURES

$	159,319

$	177,145

$	184,699

TOTAL MAINTENANCE EXPENDITURES

$	764,956

$	1,541,100

$	1,532,400

TOTAL EXPENDITURES

$	924,275

$	1,718,245

$	1,717,099

REVENUES LESS EXPENDITURES

$	799,212

$	26,510

$	28,517

BOND PAYMENTS (2010)

(122,593)

(122,077)

(121,803)

Yearly Maximum Debt Assessment

BALANCE

$	676,619

$	(95,567)

$	(93,286)

COUNTY APPRAISER & TAX COLLECTOR FEE

(2,485)

(34,811)

(34,805)

Two Percent Of Total Assessment Roll

DISCOUNTS FOR EARLY PAYMENTS

(58,449)

(69,622)

(69,609)

Four Percent Of Total Assessment Roll

EXCESS/ (SHORTFALL)

$	615,685

$	(200,000)

$	(197,700)

CARRYOVER/ FUNDS FROM IMPROVEMENT ACCOUNT

0

200,000

197,700

NET EXCESS/ (SHORTFALL)

$	615,685

$	-

$	-

DETAILED FINAL MAINTENANCE BUDGET
WALNUT CREEK COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

IV

6/13/2026 5:13 PM

MAINTENANCE EXPENDITURES

FISCAL YEAR 2024/2025 ACTUAL

FISCAL YEAR 2025/2026 BUDGET

FISCAL YEAR 2026/2027 BUDGET

COMMENTS

FIELD MAINTENANCE

5,000

5,000

5,000

No Change From 2025/2026 Budget - HOA Services

OPERATIONS MANAGEMENT

12,000

12,000

12,000

No Change From 2025/2026 Budget

SECURITY & ROVER SERVICES

252,830

360,000

388,800

8% Increase From 2025/2026

SECURITY ADMINISTRATION SERVICES

13,200

30,100

25,100

$5,000 Decrease From 2025/2026 Budget

SECURITY VIDEO SURVEILLANCE & VIRTUAL GUARD SERVICES

41,749

35,000

45,000

$10,000 Increase From 2025/2026 Budget

SECURITY CAMERAS & MAINTENANCE

6,775

12,000

12,000

No Change From 2025/2026 Budget

SECURITY ONLINE SOLUTIONS

12,290

12,000

12,500

$500 Increase From 2025/2026 Budget

SECURITY GATE SYSTEMS MAINTENANCE & REPAIRS

67,174

55,000

55,000

No Change From 2025/2026 Budget

TELEPHONE

12,954

12,500

13,500

$1,000 Increase From 2025/2026 Budget

ELECTRIC

99,854

95,000

105,000

$10,000 Increase From 2025/2026 Budget

WATER & SEWAGE

12,742

16,000

16,000

No Change From 2025/2026 Budget

GUARDHOUSE INT/EXT MAINTENANCE

20,077

30,000

25,000

$5,000 Decrease From 2025/2026 Budget

LAKE & PRESERVE MAINTENANCE

36,979

48,000

48,000

No Change From 2025/2026 Budget

SIGNAGE

0

2,000

2,000

No Change From 2025/2026 Budget

STREETLIGHT MAINTENANCE

3,863

5,000

5,000

No Change From 2025/2026 Budget

WATERFALL MAINTENANCE

74,662

100,000

100,000

$20,000 Increase From 2024/2025 Budget

HOLIDAY LIGHTING

10,342

11,000

11,000

No Change From 2025/2026 Budget

OPERATING RESERVE/CONTINGENCY

0

24,000

10,000

No Change From 2025/2026 Budget

MISCELLANEOUS MAINTENANCE

17,792

15,000

20,000

$5,000 Increase From 2025/2026 Budget

PRESSURE CLEANING & PAINTING OF EXTERIOR STRUCTURES & GATES

0

14,000

14,000

No Change From 2025/2026 Budget

HEADWALL STABILIZATION PROJECT

0

50,000

50,000

Current Reserve = $150,000

LAKE SLOPE SOIL MAINTENANCE

0

10,000

10,000

No Change From 2025/2026 Budget

IGUANA CONTROL

26,900

27,000

27,000

No Change From 2025/2026 Budget

STORMWATER DRAINAGE PIPE CLEANING & CCTV

0

240,000

250,000

Required Five Year Certification

STORMWATER MAINTENANCE & PIPE REPLACEMENT RESERVE/CONTINGENCY

21,738

100,000

100,000

No Change From 2025/2026 Budget

MONUMENT MAINTENANCE

5,500

5,500

5,500

HOA Monument Maintenance

LAKE FOUNTAIN MAINTENANCE/RESERVE

0

15,000

15,000

Light Upgrade & Regular Maintenance

CANAL IMPROVEMENTS PROJECT - ENGINEERING DESIGN & CONSTRUCTION

0

0

0

Current Reserve = $1,020,000

WEST & GUARDHOUSE WATERFALLS/POND REPAIRS & REFINISHING PROJECT

0

200,000

150,000

West & Guardhouse Waterfalls/Pond Repairs & Refinishing Project

LAKE SHORELINE RESTORATION MAINTENANCE

10,535

0

0

TOTAL MAINTENANCE EXPENDITURES

$	764,956

$	1,541,100

$	1,532,400

DETAILED FINAL DEBT SERVICE FUND (SERIES 2010) BUDGET
WALNUT CREEK COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

Series 2010 Bond Information

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

$2,650,000
2.05 - 5.95%
January 2010
May 2040

Annual Principal Payments Due = May 1st

Annual Interest Payments Due =

May 1st & November 1st

Par Amount As Of 1/1/26 =

$865,000

V

6/13/2026 5:13 PM

REVENUES

FISCAL YEAR

2024/2025

ACTUAL

FISCAL YEAR

2025/2026

BUDGET

FISCAL YEAR

2026/2027

BUDGET

COMMENTS

Interest Income

12,469

1,000

1,500

Projected Interest For 2026/2027

NAV Tax Collection

122,593

122,077

121,803

Yearly Maximum Debt Assessment

Prepaid Bond Collection

0

0

0

Total Revenues

$	135,062

$	123,077

$	123,303

EXPENDITURES

Principal Payments

70,000

70,000

70,000

Principal Payment Due In 2027

Additional Principal Payments

0

4,502

8,753

Additional Principal Payments

Interest Payments

54,060

48,575

44,550

Interest Payments Due In 2027

Total Expenditures

$	124,060

$	123,077

$	123,303

Excess/ (Shortfall)

$	11,002

$	-

$	-

Walnut Creek Community Development District Assessment Comparison

Fiscal Year 2023/2024
	Assessment*	

Fiscal Year 2024/2025
  Assessment*	

Fiscal Year 2025/2026
  Assessment*	

Fiscal Year 2026/2027
  Projected Assessment* 

Administrative Maintenance
2010 Debt
Total

$
$

204.00
1,570.91

$
$

214.41
1,417.57

$
$

205.57
1,594.09

$
$

213.13
1,586.48

 $	145.92

 $	145.92

 $	145.92

$	145.92

$

1,920.83

$

1,777.90

$

1,945.58

$

1,945.53

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

 Community Information:	

Total Units

895

 2010 Debt Service Information	

Total Units Prepayments
Billed For 2010 Debt

895
7
888

2 New Prepayers In 25/26 For 26/27

VI

6/13/2026 5:13 PM