Title: SKM_C55826030618180

Memorandum

To:	Board of Supervisors

From: | District Management
Date: | October 1, 2026
RE: | FY2026 - Special District Performance Measures and Standards – Final Outcomes

To enhance accountability and transparency for special districts, the Florida Legislature enacted regulations requiring all special districts to establish clear goals and objectives for each of their programs and activities. In accordance with these requirements, each district was required to develop & adopt measurable performance indicators and standards to evaluate the extent to which these goals and objectives were achieved.

Furthermore, by December 1 of each year, every special district is required to publish an annual report on its official website. This report must outline the goals and objectives accomplished during the preceding fiscal year, describe the performance measures and standards applied, and identify any goals or objectives that were not fully achieved.

This memorandum formally transmits the attached Exhibit A, which details the District’s goals, objectives, measurements, and performance standards addressed during Fiscal Year 2026. The exhibit also provides the outcomes for each goal, summarizes rationales
for any unachieved objectives, and outlines recommended actions to address them in the future (if applicable). This memo serves as the final compliance piece for the relevant reporting requirements for fiscal year 2026.

Sincerely,

District Manager

Exhibit A:
FY 2026
Completed Goals, Objectives and Annual Reporting Form

Gardens at Hammock Beach Community Development District Performanc_. e Measures/Sta_. ndards &
Annual Reporting Form
October 1, 2025- September 30, 2026
 Community Communication and Enppment
Goal 1.1: Public Meetings Compliance
Objective: Hold at least three regular Board of Supervisor meetings per year to conduct COD related business and discuss community needs.
Measurement: Number of public board meetings held annually as evidenced by meeting minutes and legal advertisements.
Standard: A minimum of three board meetings were held during the Fiscal Year.
Achieved: Yes0 No □

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of meetings in accordance with Florida Statutes, using at least two communication methods.
Measurement: Timeliness and method of meeting notices as evidenced by posting to COD website, publishing in local newspaper and via electronic communication.
Standard: 100% of meetings were advertised per Florida statute on at least two
mediums (i.e., newspaper, COD website, electronic communications).
Achieved: Yes0 No □

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 COD 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: Yes0 No □

 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 Engineer.
Achieved: Yes t::a No□

 Financial Transparency and Accountability
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 posted to the CDQ website.
Achieved: Yes0 No □

Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current fiscalyear 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: COD website contains 100% of the following information: Most recent
annual audit, most recent adopted/amended fiscal year budget, and most recent agenda package with updated financials.
Achieved: Yes0 No □

Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent financial audit per statutory requirements and publish the results to the COD 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 COD website and transmitted to the State of Florida.
Achieved: Yes Q{ No□

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Gardens at Hammock Beach Community Development District

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each Community Development District