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Fiscal Records

The financing of all District operations, as authorized under Florida Statutes (“F.S.”), is annualized on a Fiscal Year (“FY”) basis.  This simply means that the District operates on the same financial accounting calendar as other governmental entities, with the fiscal year beginning on October 1^st and ending on September 30^th of the following year.

Financial documents of the District are generated once per-year and compiled into three fiscal record categories; Operating Budget, Property Assessments, and Financial Audits (prepared by an independent auditing firm).  Upon review and acceptance by the Board, these records are made available for public dissemination and posted on this webpage.

As a matter of simplification and clutter reduction, it is the policy of the Harmony District to retain no more than seven (7) years of records in on-line webpage listings.  After that, records are consigned to archival compilations; with oversight by the Records Officer and the period of retention bounded by Florida Records Retention Schedule, GS1-SL.

If you find any record on this website that is not screen-readable, please report the issue to our website Administrator & request a copy that is fully ADA Compliant.  We will take immediate steps to ensure that the situation is remediated.

Operating Budgets

The Board establishes its operating budget annually in accordance with the process set forth in “F.S.” Chapter 190.008.  The operative words here are “approve” & “adopt”.  The Board must first approve a proposed budget, and then provide it to Osceola County at least sixty (60) days prior to the mandatory Public Hearing; at which time the Board will adopt its annual budget, and impose & levy the resulting non-ad valorem assessments.

The budget for the Harmony CDD (“HCDD”) consists of the following budget elements:

• general fund budget (administration and general operations & maintenance of the District and its common areas)
• debt service budget (repayment of bonds issued for public infrastructure for the common areas, including the amortization schedule)
• assessment schedule (list of O&M and debt assessments for each product type for the fiscal year, levied pursuant to “F.S.” Chapters 120, 170, 190, & 197)

Adopted Budget:

• FY 2025  Budget
• FY 2024  Budget
• FY 2023  Budget  (amended: Resolution 2024-05)
• FY 2022  Budget  (amended: Resolution 2023-01)
• FY 2021  Budget
• FY 2020  Budget  (amended: Resolution 2021-01)
• FY 2019  Budget

If you are interested in an Adopted Budget for a fiscal year prior to listed, you may search the Records Library.  If what you are looking for is not available there, you will need to contact the Records Officer (contact details are in panel along right-side of page) for assistance.

Property Assessments

Property owners in the Harmony CDD (“HCDD”) are billed annually via Osceola County real estate tax bills that are sent in November of each year.  The amount of the assessment is based on the lot type, as shown in the yearly schedules below.  Additional detailed information on the Why, How, & What of CDD assessments is available on the District FAQ webpage.

The assessment is made up of two parts: annual Operation & Maintenance (O&M); and Debt Service.  The O&M portion of the assessments may vary from year to year.  The Debt Service portion equates to a property’s pro-rated allocation of outstanding District bonds and is fixed over the life of the bonds.  A home owner may choose to pay down this Debt assessment early, either in part or in whole, which will either reduce or eliminate the annual Debt assessment levied on their property.  The approximate value of the Debt Service payoff is provided in the “Par Balance” column [third from right] of the current Fiscal Year Assessment Schedule.  An estoppel certificate for a pay down may be obtained by contacting the Assessment Department of the Harmony CDD District Management Contractor:

• either by Phone at 954-603-0034;  or
• via eMail to [email protected]

Note:  For property details & history, search Appraiser Records.

Assessment Schedule:

• FY 2025  Schedule
• FY 2024  Schedule
• FY 2023  Schedule
• FY 2022  Schedule
• FY 2021  Schedule
• FY 2020  Schedule
• FY 2019  Schedule

If you are interested in an Assessment Schedule for a fiscal year prior to listed, you may search the Records Library.  If what you are looking for is not found there, you will need to contact the Records Officer (contact details are in panel along right-side of page) for assistance.

Financial Audits

As the District’s audited financial statements are prepared by an independent auditor, and accepted by the Board, they are posted on this webpage for public dissemination.  To view your choice of financial audit summary reports, visit the Local Budgets portal of the Chief Financial Officer’s Transparency Florida webpage (see also Related Links page).

Audit Report:

• FY 2024  Report   [Pending]
• FY 2023  Report
• FY 2022  Report
• FY 2021  Report
• FY 2020  Report
• FY 2019  Report
• FY 2018  Report
• FY 2017  Report

If you are interested in an Audit Report for a fiscal year prior to listed, you may search the Records Library.  If what you are looking for is not available there, then please contact the Records Officer (contact details are in panel along right-side of page) for assistance.

HHPD Fiscal Records are ADA Compliant & NVDA Readable.
If you need an “Attestation” copy of any of these records,
 please submit an email request to our Records Officer.

Compliance Statements   {see below}