City Commission Meeting

DATE: Monday, April 27, 2026, 6:00 p.m. LOCATION: City Hall - John Fuller Auditorium 451 Third Street NW Winter Haven, FL 33881 1. CALL TO ORDER - Brian Yates, Mayor 2. ROLL CALL - Vanessa Castillo, MMC, City Clerk 3. INVOCATION - Pastor Cesar Perez, Good Samaritan Christian Church of Winter Haven 4. PLEDGE OF ALLEGIANCE - Vanessa Castillo, MMC, City Clerk 5. PRESENTATIONS 5.A "Mental Health Awareness Month" Proclamation - Morgan Volpe, Mental Health Coordinator, accompanied by Police and Fire Peer Support Team members and community partners: Peace River Center, AdventHealth, Tri-County Human Services, and Bay Care 5.B "Hurricane Preparedness Week" Proclamation - Brittany Hart, Public Works Director and Charlie Bird, Assistant City Manager - Public Safety 5.C "Municipal Clerks Week" Proclamation - Vanessa Castillo, MMC, City Clerk and LaTonya Harris, CMC, FCRM, Deputy City Clerk 5.D Presentation of Audit Results for the Annual Comprehensive Financial Report Fiscal Year Ending September 30, 2025 - Daniel Anderson, Mauldin & Jenkins, CPA. 6. DEVELOPMENTS OF NOTE 7. MINUTES CITY COMMISSION MEETING Staff Contact: Morgan Volpe, Mental Health Coordinator, mvolpe@mywinterhaven.com Proclamation Staff Contact: Brittany Hart, Public Works Director, bhart@mywinterhaven.com Proclamation Staff Contact: LaTonya Harris, CMC, FCRM, City Historian & Archivist | Deputy City Clerk , lharris@mywinterhaven.com Proclamation Staff Contact: CJ Scott, Chief Financial Officer, cjscott@mywinterhaven.com CITY COMMISSION MEETING – APRIL 27, 2026 1

8. COMMENTS FROM THE AUDIENCE 9. ORDINANCE(S) - SECOND READING - PUBLIC HEARING 9.A O-26-10 - Request by Langley Gault to rezone two parcels from Commercial- Highway (C-3) zoning district to Mixed Use (MX) zoning district (120 and 124 Avenue H, SE) 9.B O-26-13 - Amending Ordinance O-25-29; appropriating funds for the fiscal year ending September 30, 2026 10. CONSENT AGENDA 10.A Acceptance of the Annual Comprehensive Financial Report and Community Redevelopment Agency Report for the Year Ended September 30, 2025 10.B Agreement for Transfer of Public Roads - Boys Club Road 10.C Logistics Pkwy/Pollard Road Extension Phase I, Change Order # 1, (ITB-25-34) 10.D ITB-26-23 - Annual Contract for Airport Mowing - Award Recommendation 10.E Public Transportation Grant Agreement with the Florida Department of Transportation (FDOT) for Rehabilitation of the T-Hangar Taxilanes -Amendment No. 1 Staff Contact: Heather Reuter, Senior Planner, hreuter@mywinterhaven.com Summary - Ordinance O-26-10 O-26-10 Staff Contact: CJ Scott, Chief Financial Officer, cjscott@mywinterhaven.com Summary - Ordinance-O-26-13 O-26-13 Exhibit A Staff Contact: CJ Scott, Chief Financial Officer, cjscott@mywinterhaven.com Summary - Acceptance of the Annual Comprehensive Financial Report FY Ended Sept. 30, 2025 City of Winter Haven Annual Comprehensive Financial Report FY 2025 City of Winter Haven CRA Financial Reports.pdf Staff Contact: Brittany Hart, Public Works Director, bhart@mywinterhaven.com Summary - Agreement for Transfer of Public Roads - Boys Club Road Agreement for Transfer of Public Roads - Boys Club Road Staff Contact: Brittany Hart, Public Works Director, bhart@mywinterhaven.com Summary - LogisticsParkwayPollard Rd. Extension - Phase I Construction Change Order 1-ITB-25-34 Change Order # 1 from Tucker Paving, Inc. Change Order #1 Authorization Form Staff Contact: Troy Heidel, Airport Director , theidel@mywinterhaven.com Summary - Recommendation of Award of ITB-26-23 ITB-26-23 Recommendation of Award ITB-26-23 Bid Tab Sheet Staff Contact: Troy Heidel, Airport Director , theidel@mywinterhaven.com Summary - PTGA FDOT for Rehabilitation of the T-Hangar Taxilanes - Amendment No. 1 Public Transportation Grant Agreement Amendment No. 1 - Grant No. G3C49 CITY COMMISSION MEETING – APRIL 27, 2026 2

10.F Opioid Settlement Agreement 11. RESOLUTION(S) 12. ORDINANCE(S) - FIRST READING 12.A Ordinance O-26-14 - Amending Ordinance O-25-29; appropriating funds for the fiscal year ending September 30, 2026; Airport carpet 13. NEW BUSINESS 14. CITY COMMISSIONERS/LIAISON REPORTS 15. CITY ATTORNEY REPORT 16. CITY MANAGER REPORT 17. DEPUTY CITY MANAGER REPORT 18. CITY CLERK REPORT 19. EMERGENCY MATTERS NOT RECEIVED FOR THE AGENDA 20. ADJOURNMENT Staff Contact: Frederick J. Murphy, Jr., Esq., City Attorney, fjm@bosdun.com Summary - Opioid Settlement Agreement (six remnant) Staff Contact: CJ Scott, Chief Financial Officer, cjscott@mywinterhaven.com Summary - Ordinance-O-26-14 O-26-14 Exhibit A If a person decides to appeal any decision made by the Commission with respect to any matter considered at such meeting or hearing, they will need a record of the proceedings, and that, for such purpose, they may need to ensure that a verbatim record of the proceeding is made which record includes the testimony and evidence upon which the appeal is to be based (FS 286.0105). In accordance with the Americans with Disabilities Act and Florida Statutes, Section 286.26, persons with disabilities needing special accommodations to participate in this proceeding, should contact the City Clerk's Office, 451 Third Street, NW, Winter Haven, Florida 33881, in writing, not later than 48 hours prior to the proceeding; if not in writing, then not later than four (4) days prior to the proceeding at (863) 291-5600. Vision or hearing impaired please call (800) 955-8771 for assistance. CITY COMMISSION MEETING – APRIL 27, 2026 3

GMNTER MAVEN THE CHAIN OF LAKES CITY WHEREAS, the City of Winter Haven, Florida recognizes that mental health is essential to the overall health, safety, and stability of its community; and DOM WHEREAS, mental health challenges affect individuals from all ages and backgrounds, underscoring the need for awareness, access to care, and coordinated community support; and Dam WHEREAS, communities play a critical role in promoting mental wellness by fostering connection, increasing understanding, and ensuring that support systems are visible and accessible; and Dom WHEREAS, the City of Winter Haven supports efforts to strengthen awareness, reduce stigma, and enhance access to mental health resources across the community; and Dom WHEREAS, the 2026 Mental Health Awareness Month theme, "Stigma grows in silence. Healing begins in community," emphasizes the importance of open dialogue, connection, and shared responsibility in supporting mental well-being; and Dom WHEREAS, Mental Health Awareness Month provides an opportunity to reinforce these efforts and encourage continued community engagement. 9rX Q NOW, THEREFORE, I, William Brian Yates, Mayor of the City of Winter Haven, Florida, do hereby proclaim May 2026, as Mental Health Awareness Month" in the City of Winter Haven and urge all citizens, organizations, and City employees to promote awareness, reduce stigma, and support a community -wide commitment to mental health and wellbeing. DOM IN WITNESS WHEREOF, I have hereunto set my hand and cause the Seal of the City of Winter Haven, Florida, to be affixed this 27t day of April, 2026. A Z 4 -William Brian Yaj%s, Mayor ATrE/ST: n Vanessa Castillo, MMC, City Clerk 4

f/?ENTER HAVEN THE CHAIN OF LAKES CITY 1Wekl/MatiGil?, WHEREAS, hurricanes are among nature' s most powerful and destructive forces, capable of producing high winds, heavy rainfall, flooding, tornadoes, and widespread impacts to infrastructure and daily life; and EOM WHEREAS, the State of Florida and the City of Winter Haven are vulnerable to tropical storms and hurricanes that can cause damage, flooding, power outages, and disruptions to essential services, and with hurricane season occurring annually from June 1 through November 3o, early preparedness and proactive planning are critical; and fOc$ WHEREAS, the safety and resilience of our community depend on informed and prepared residents, businesses, and visitors who understand their risk and take proactive steps before hurricane season begins; and foal WHEREAS, advance preparation, including understanding your risk; developing an evacuation plan; making necessary home repairs; proactively pruning trees and maintaining landscaping to reduce storm- related hazards; assembling disaster supply kits; reviewing insurance coverage; and identifying multiple ways to receive weather alerts, significantly improves the ability to respond to and recover from severe weather events; and aoca WHEREAS, National Hurricane Preparedness Week is observed annually during the first week of May and serves as an opportunity to raise awareness and encourage all members of the community to take action to protect themselves, their families, and their property; and SOra NOW, THEREFORE, I, William Brian Yates, Mayor of the City of Winter Haven, Florida, do hereby proclaim the week of May 3, 2026, as Hurricane Preparedness Week" in the City of Winter Haven and urge all citizens, businesses and visitors to take action to prepare now before hurricane season begins by making a plan, assembling emergency supplies, securing their property, and staying informed. foot IN WITNESS WHEREOF, I have hereunto set my hand and cause the Seal of the City of Winter Haven, Florida, to be affixed this 27th day of April, 2026. William Brian Yates, Mayor ATTEST: Vanessa Castillo, MMC, City Clerk 5

Proclamation WHEREAS, the Office of the Municipal Clerk, a time honored and vital part of local government, exists throughout the world; and  WHEREAS, the Office of the Municipal Clerk is the oldest among public servants; and  WHEREAS, the Office of the Municipal Clerk provides the professional link between the citizens, the local governing bodies, and agencies of government at other levels; and  WHEREAS, Municipal Clerks have pledged to be ever mindful of their neutrality and impartiality, rendering equal service to all; and  WHEREAS, the Municipal Clerk serves as the information center on functions of local government and community; and  WHEREAS, Municipal Clerks continually strive to improve the administration of the affairs of the Office of the Municipal Clerk through participation in education programs, seminars, workshops, and the annual meetings of their state, provincial, county, and international professional organizations; and  WHEREAS, it is most appropriate that we recognize the accomplishments of the Office of the Municipal Clerk.  NOW, THEREFORE, I, William Brian Yates, Mayor of the City of Winter Haven, Florida, do hereby proclaim the week of May 3, 2026, as “Municipal Clerks Week” in the City of Winter Haven and further extend appreciation to our City Clerk Vanessa Castillo, Master Municipal Clerk and Deputy City Clerk LaTonya Harris, Certified Municipal Clerk and Florida Certified Records Manager, and all municipal clerks for the vital services they perform and their exemplary dedication to the communities they represent.  IN WITNESS WHEREOF, I have hereunto set my hand and cause the Seal of the City of Winter Haven, Florida, to be affixed this 27th day of April, 2026. William Brian Yates, Mayor ATTEST: Vanessa Castillo, MMC, City Clerk 6

CITY COMMISSION MEETING APRIL 27, 2026 FACT SHEET MY WIN T ER H A V EN. C OM PAGE 1 OF 6 DATE: March 16, 2026 TO: Honorable Mayor and City Commissioners VIA: T. Michael Stavres, City Manager M.J. Carnevale, Deputy City Manager Eric Labbe, Economic Opportunity & Community Investment Director Sean Byers, Planning Manager FROM: Heather Reuter, Senior Planner SUBJECT: Ordinance O-26-10: Request by Langley Gault to rezone two parcels from Commercial- Highway (C-3) zoning district to Mixed Use (MX) zoning district. General Location: 120 and 124 Avenue H, SE. The area covered by this request is 0.30± acres. BACKGROUND Langley Gault, petitioner, requests the City rezone two (2) parcels from Commercial- Highway (C-3) zoning district to Mixed Use (MX) zoning district. The property subject to this request contains two 50- foot wide parcels, totaling 0.30± acres, located at 120 and 124 Avenue H, SE. The eastern parcel contains a single-family home constructed in 1932 and the western parcel is vacant and has been for at least 20 years. A review of historical zoning maps indicates the properties had residential zoning through at least 1969. The City assigned commercial zoning at some point prior to 1999. The current C-3 zoning designation was assigned to the parcels in 2000. Each lot contains approximately 6,543 square feet, exceeding the 5,000-square-foot minimum lot size requirement of the C-3 zoning district. However, when C-3 building setback requirements, C-3 permitted uses, on-site parking requirements, stormwater requirements, and landscape buffer requirements, it is highly unlikely these properties will redevelop with a use permitted in the C-3 zoning district. The petitioner proposes to construct a duplex on the vacant parcel, which the MX zoning district permits. In addition, the single-family home located at 124 Avenue H, SE currently operates as a legal nonconforming use. Rezoning the property from C-3 to MX would bring the existing single-family residence into compliance as a permitted use. SURROUNDING USES Surrounding uses include a medical office to the west; a salon to the north across Avenue H, SE; single- family residential to the east; and an office to the south. 7

CITY COMMISSION MEETING APRIL 27, 2026 FACT SHEET MY WIN T ER H A V EN. C OM PAGE 2 OF 6 INFRASTRUCTURE The MX zoning district permits substantially lower commercial intensities and residential densities for parcels designated as Primary Mixed Use Hub on the Future Land Use Map than those permitted under the C-3 zoning district. As a result, the maximum potential demand on public infrastructure would be less than what the current zoning allows. Additionally, development of a single-family residence and a duplex would generate only minimal impacts on public facilities and services. Furthermore, the proposed uses of a single-family home and a duplex would have a de minimis impact on public infrastructure. COMPREHENSIVE PLAN The subject property is designated as a Primary Mixed Use Hub Future Land Use. The requested MX zoning district are consistent with this designation. NOTIFICATION All notification requirements for this request were met. FINANCIAL IMPACT There is no direct financial impact to the City with this request. This is a request initiated by an application by a private party. In accordance with Section 166.041 (4)(c)(7)(b) of the Florida Statutes, ordinances initiated by an application by a private party are exempt from providing Business Impact Estimates. STRATEGIC PLAN ALIGNMENT This is a routine zoning amendment associated with normal operations of the City not specifically defined as a goal or strategy within the Strategic Plan. However, it is aligned with the Responsible Government and Economic Sustainability Strategic Pillars. PLANNING COMMISSION RECOMMENDATION The Planning Commission, at its March 3, 2026 regular meeting, voted to recommend approval of this request. No members of the public spoke. CONCLUSION Based on the existing and proposed residential uses, the small lot dimensions, and the development requirements imposed by the C-3 zoning district, the requested MX zoning district represents a more appropriate zoning designation for these two parcels. The current C-3 standards—including setbacks, parking requirements, stormwater regulations, and buffering—significantly limit the reasonable 8

CITY COMMISSION MEETING APRIL 27, 2026 FACT SHEET MY WIN T ER H A V EN. C OM PAGE 3 OF 6 redevelopment potential of these small lots for a viable commercial use. In contrast, the MX district better aligns with the historic residential pattern of the properties and supports reinvestment compatible with the surrounding area. Rezoning to MX will also eliminate the existing nonconformity of the single-family residence and allow for the development of a duplex on the vacant parcel, both of which represent lower-intensity uses than those permitted under the current C-3 zoning. RECOMMENDATION Staff recommends the City Commission approve Ordinance O-26-10. ATTACHMENTS  Future Land Use Map  Zoning Map  Aerial Map  Ordinance O-26-10 9

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ORDINANCE NO. O-26-10 AN ORDINANCE AMENDING CHAPTER 21 OF THE CODE OF ORDINANCES OF THE CITY OF WINTER HAVEN, FLORIDA, BY REZONING TWO (2) PARCELS FROM COMMERCIAL- HIGHWAY (C-3) ZONING DISTRICT TO MIXED USE (MX) ZONING DISTRICT; PROVIDING FOR THE ADMINISTRATIVE CORRECTION OF SCRIVENER’S ERRORS; REPEALING ALL ORDINANCES IN CONFLICT HEREWITH; AND PROVIDING AN EFFECTIVE DATE. (General Location: 120 and 124 Avenue H, SE. The area covered by this request is 0.30± acres.) WHEREAS, there has been a request to rezone the property depicted below, and; WHEREAS, the action will further the general health, safety, and welfare and be a benefit to the City as a whole, and; WHEREAS, the requested zoning is consistent with the Future Land Use Element of the Winter Haven Comprehensive Plan. WHEREAS, the request is initiated by an application by a private party, and therefore is exempt from requiring a Business Impact Estimate as set forth by Section 166.041(4)(c)(7)(b) of the Florida Statutes. NOW THEREFORE, BE IT ENACTED BY THE PEOPLE OF THE CITY OF WINTER HAVEN, FLORIDA, AS FOLLOWS: 1. That Chapter 21 of the Code of Ordinances of the City of Winter Haven, Florida, is hereby amended to rezone that land, depicted in Exhibit “A” attached hereto and made a part of this Ordinance, from Commercial- Highway (C-3) zoning district to Mixed Use (MX) zoning district. 2. This Ordinance shall not be codified, but the City Clerk shall retain this Ordinance as a permanent record of action taken by the City Commission of the City of Winter Haven. 3. The administrative correction of typographical and/or scrivener’s errors which do not affect the intent may be authorized by the City Manager or designee, without need of public hearing, by filing a corrected or recodified copy of same with the City Clerk. 4. All ordinances in conflict herewith are hereby repealed. 5. This Ordinance shall be effective immediately upon the effective date; however, that such change shall first be noted on the official zoning map of the City of Winter Haven. 13

Ordinance O-26-10 Page 2 of 3 INTRODUCED on first reading this 13th day of April, 2026. PASSED on second reading this 27th day of April, 2026. CITY OF WINTER HAVEN, FLORIDA _____________________________ MAYOR-COMMISSIONER William Brian Yates, Mayor ATTEST: _________________________ CITY CLERK Vanessa Castillo, MMC Approved as to form: _________________________ CITY ATTORNEY Frederick J. Murphy, Jr. 14

Ordinance O-26-10 Page 3 of 3 Exhibit “A” 15

CITY COMMISSION MEETING APRIL 27, 2026 FACT SHEET MY WIN T ER H A V EN. C OM PAGE 1 OF 2 DATE: April 13, 2026 TO: Honorable Mayor and City Commissioners VIA: T. Michael Stavres, City Manager M.J. Carnevale, Deputy City Manager FROM: CJ Scott, Chief Financial Officer Allen Weeks, Budget and Management Officer SUBJECT: Ordinance O-26-13: Amending Ordinance O-25-29; appropriating funds for the fiscal year ending September 30, 2026 BACKGROUND: In 2024, construction commenced on the primary phase of Chain of Lakes Park Phase II. A subsequent change order approved in November 2025 added an additional parking lot on the southwest side of the site. The Fieldhouse’s northwest parking lot has not been resurfaced in more than 20 years. Due to cost savings realized within the Chain of Lakes Park Phase II project, along with savings in the Parks and Recreation operating budget, there is an opportunity to engage the existing contractor, Rodda Construction, to complete the resurfacing while they remain mobilized on site. A budget amendment is required to authorize additional expenditures and the funding sources. The budget amendment reflected in Exhibit A is necessary to maintain compliance with F.S. 166.241 and Government Accounting Standards Board (GASB) requirements. FINANCIAL IMPACT: The requested amendment will transfer $110,000 from the General Fund to the Construction Fund for the proposed Change Order in the amount of $209,914. This transfer is a result of savings in Parks and Grounds ($30,000), Aquatics ($40,000), and Fieldhouse ($40,000) cost centers. The balance of the Change Order, $99,914, is available from cost savings from the Chain of Lakes Phase II Rodda Contract. STRATEGIC PLAN ALIGNMENT:  Pillar: Responsible Government  Goal: 6.1 – Exemplify fiscal accountability and resiliency 16

CITY COMMISSION MEETING APRIL 27, 2026 FACT SHEET MY WIN T ER H A V EN. C OM PAGE 2 OF 2  Strategy: 6.1.1 - Enhance fiscal communication via implementation and distribution, including a Budget Book, Budget in Brief, Popular Annual Financial Report, Annual Comprehensive Financial Report, and monthly budget performance reports RECOMMENDATION: Staff recommends the City Commission approve Ordinance O-26-13 and authorize the City Manager, or his designee, to sign all documents and take all necessary action related thereto. ATTACHMENTS:  Ordinance O-26-13  Exhibit A 17

ORDINANCE NO. O-26-13 AN ORDINANCE OF THE CITY OF WINTER HAVEN, FLORIDA, AMENDING ORDINANCE NO. O-25-29, REGARDING APPROPRIATION OF FUNDS FOR DEFRAYING EXPENSES OF THE MUNICIPAL GOVERNMENT OF THE CITY OF WINTER HAVEN FOR THE FISCAL YEAR COMMENCING OCTOBER 1, 2025; PROVIDING FOR SEVERABILITY AND FOR THE ADMINISTRATIVE CORRECTION OF SCRIVENER’S ERRORS; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, on September 22, 2025, the City Commission passed Ordinance O-25-29 adopting the Budget of the City of Winter Haven, Florida, Fiscal Year Commencing October 1, 2025, as the Official Budget of the City of Winter Haven, Florida, Fiscal Year 2025-2026; and WHEREAS, events occur during each fiscal year which were not anticipated by the beginning estimates, and WHEREAS, a project has been approved in the Construction Fund requiring a Change Order, and WHEREAS, departmental budgets shall not exceed their appropriations; and WHEREAS, the City Commission of the City of Winter Haven does hereby find that it is in the best interest of the City and its citizens amending Ordinance No. O-25-29, regarding appropriation of funds for defraying expenses of the municipal government of the City of Winter Haven for the fiscal year commencing October 1, 2025, as provided herein, NOW THEREFORE, BE IT ENACTED BY THE PEOPLE OF THE CITY OF WINTER HAVEN, FLORIDA, AS FOLLOWS: 1. The budget for the City of Winter Haven for the fiscal year 2025-26 is hereby amended as set forth on Exhibit A attached hereto and incorporated herein by reference. Exhibit A reflects the appropriated funds that are amended to reflect the required Change Order. 2. This Ordinance shall take effect immediately upon its passage INTRODUCED on first reading this 13th day of April, 2026. PASSED on second reading this 27th day of April, 2026. 18

Ordinance O-26-13 Page 2 of 2 CITY OF WINTER HAVEN, FLORIDA ______________________________ MAYOR-COMMISSIONER William Brian Yates ATTEST: _______________________ CITY CLERK Vanessa Castillo, MMC Approved as to form: _______________________ CITY ATTORNEY Frederick J. Murphy, Jr. 19

Expense Revenue General Fund 001-07-312-3404 Parks and Grounds - Contract Svc. - Other (40,000) 001-07-703-6301 Aquatics - Other Capital Improvements (30,000) 001-07-705-6301 Fieldhouse - Other Capital Improvements (40,000) 001-80-928-9196 Transfer to 2015 Construction Fund 110,000 Construction Fund 306-381000-001 Transfer from General Fund 110,000 306-80-413-6320 Ballfields 110,000 EXHIBIT A BUDGET AMENDMENT FOR FY 2025-2026 ORDINANCE O-26-13 Budget The Northwest Parking lot of the Fieldhouse and Conference Center has not been resurfaced for over 20 years and is in need of repair. A change order on the Chain of Lakes Park Phase II project in the amount of $209,914 has been executed to allow the current contractor to perform this work while on site. In addition to cost savings from the Chain of Lakes Park Phase II project in the amount of $99,914, this budget amendment will transfer cost savings from Park and Recreation cost centers to fund the remaining $110,000 of the change order. 20

CITY COMMISSION MEETING APRIL 27, 2026 FACT SHEET MY WIN T ER H A V EN. C OM PAGE 1 OF 3 DATE: April 13, 2026 TO: Honorable Mayor and City Commissioners VIA: T. Michael Stavres, City Manager M.J. Carnevale, Deputy City Manager FROM: C.J. Scott, Chief Financial Officer Debbie Tate, Assistant Financial Services Department Director SUBJECT: Acceptance of the Annual Comprehensive Financial Report for the Fiscal Year Ended September 30, 2025 BACKGROUND Per Sections 218.39 and 215.97, Florida Statutes, the City is required to have an annual audit of its financial reports referred to as the Annual Comprehensive Financial Report (ACFR) and an audit of federal expenditures and state financial assistance grants. Also required is an audit of the City’s Community Redevelopment Agency’s (CRA) financial statements as the CRA meets the State’s threshold of revenues or expenditures in excess of $100,000. The ACFR is comprised of several sections: Introductory Section includes the Transmittal Letter, the Certificate of Achievement awarded to the City by the Government Finance Officers Association (35th year for this prestigious award), and an Organizational Chart. The Transmittal Letter is prepared by City management and used to communicate information on areas that may have an impact on the City’s finances now and in the future. This includes economic factors as well as budget and management factors. Financial Section includes the Independent Auditors Report, Management’s Discussion and Analysis, the Notes to the Financial Statements, and the individual Fund financial statements. Statistical Section includes various statistical and financial tables, including financial trends and debt capacity, which present information as a context for understanding the City’s overall financial health. Other Reports Section includes a variety of supplemental reports on the City’s internal accounting controls, Federal Expenditures and State Financial Assistance (grants) and the Management Letter. 21

CITY COMMISSION MEETING APRIL 27, 2026 FACT SHEET MY WIN T ER H A V EN. C OM PAGE 2 OF 3 Report of Independent Auditors The City’s external audit firm is Mauldin & Jenkins, LLC. The auditor’s report on the City’s financial statements is contained on pages 11 through 13 of the ACFR. Mauldin & Jenkins issued an “unmodified opinion” (clean opinion) in regard to the City’s financial statements. The opinion states that the financial statements “present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund and the aggregate remaining fund information of the City as of September 30, 2025”. Daniel Anderson, a partner with Mauldin & Jenkins will present an overview of the audit and the Independent Auditors Report. City Wide Statements – this is from a business perspective At the conclusion of FY 2025, the City’s total net position increased by $60.7 million. Total revenues were $192.9 million; an increase of $16.0 million over previous year. Total expenses were $132.1 million; an increase of $11.4 million over previous year (Management Discussion and Analysis – page 20). Governmental Funds General Fund General Fund revenues exceeded expenditures by $2.1 million, resulting in an ending fund balance of $36.2 million (Statement of Revenues, Expenditures, and Change in Fund Balance – page 33); of this fund balance $26.1 million is unassigned fund balance. The City’s fiscal policy requires an unassigned reserve fund balance of 17% of total budgeted expenditures for FY2026. Per the fiscal policy, any unassigned fund balance in excess of 30% may be transferred to the Capital Project fund to defray costs and cover contingencies as recommended by the City Manager and approved by the City Commission. The required fund balance at 17% is $13.5 million and at 30% a balance of $23.9 million, providing an excess of $2.2 million that may be transferred to the Capital Project fund. Business- Type Activities- Enterprise Funds The five enterprise funds collectively resulted in a positive change in net position of $40.7 million; Capital grants, Developer Contributions, and investment earnings were major factors to the increase in net position (Statement of Revenues, Expenses, and Change in Net Position – page 38) FINANCIAL IMPACT There is no financial impact for the acceptance of the Annual Comprehensive Financial Report. 22

CITY COMMISSION MEETING APRIL 27, 2026 FACT SHEET MY WIN T ER H A V EN. C OM PAGE 3 OF 3 STRATEGIC PLAN ALIGNMENT:  Pillar: Responsible Government  Goal: 6.1 – Exemplify fiscal accountability and resiliency.  Strategy: 6.1.1 – Enhance fiscal communication via implementation and distribution, including a Budget Book, Budget in Brief, Popular Annual Financial Report, Annual Comprehensive Financial Report, and monthly budget performance reports. RECOMMENDATION Staff recommends the City Commission accept the Annual Comprehensive Financial Report and the Community Redevelopment Agency Report for the year ended September 30, 2025. ATTACHMENTS  Annual Comprehensive Financial Report Fiscal Year Ended September 30, 2025  Community Redevelopment Agency Financial Statements for the Fiscal Year Ended September 30, 2025 23

Annual Comprehensive Financial Report City of Winter Haven, Florida For the Period Ended September 30, 202524

CITY OF WINTER HAVEN, FLORIDA ANNUAL COMPREHENSIVE FINANCIAL REPORT FISCAL YEAR ENDED SEPTEMBER 30, 2025 Prepared by: Finance Department Colleen (CJ) Scott, CFO Debbie Tate, Assistant Financial Services Director 25

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CITY OF WINTER HAVEN, FLORIDA TABLE OF CONTENTS YEAR ENDED SEPTEMBER 30, 2025 INTRODUCTORY SECTION LETTER OF TRANSMITTAL 1 ORGANIZATIONAL CHART 7 CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN FINANCIAL REPORTING 8 PRINCIPAL CITY OFFICIALS 10 FINANCIAL SECTION INDEPENDENT AUDITOR’S REPORT 11 MANAGEMENT’S DISCUSSION AND ANALYSIS (REQUIRED SUPPLEMENTARY INFORMATION) 14 BASIC FINANCIAL STATEMENTS GOVERNMENT-WIDE FINANCIAL STATEMENTS STATEMENT OF NET POSITION 27 STATEMENT OF ACTIVITIES 28 FUND FINANCIAL STATEMENTS GOVERNMENTAL FUNDS FINANCIAL STATEMENTS BALANCE SHEET 29 RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO THE STATEMENT OF NET POSITION 30 STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES 31 RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES 32 STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE – BUDGET AND ACTUAL – GENERAL FUND 33 STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE – BUDGET AND ACTUAL – COMMUNITY REDEVELOPMENT AGENCY FUND 34 STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE – BUDGET AND ACTUAL – AIRPORT FUND 35 PROPRIETARY FUNDS FINANCIAL STATEMENTS STATEMENT OF NET POSITION 36 STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION 38 STATEMENT OF CASH FLOWS 39 FIDUCIARY FUNDS FINANCIAL STATEMENTS STATEMENT OF FIDUCIARY NET POSITION 41 STATEMENT OF CHANGES IN FIDUCIARY NET POSITION 42 27

CITY OF WINTER HAVEN, FLORIDA TABLE OF CONTENTS (CONTINUED) YEAR ENDED SEPTEMBER 30, 2025 FINANCIAL SECTION (CONTINUED) NOTES TO FINANCIAL STATEMENTS 43 REQUIRED SUPPLEMENTARY INFORMATION SCHEDULE OF CHANGES IN THE EMPLOYER’S NET PENSION LIABILITY AND RELATED RATIOS 116 SCHEDULE OF EMPLOYER CONTRIBUTIONS 124 SCHEDULE OF INVESTMENT RETURNS 131 SCHEDULE OF CHANGES IN THE CITY’S TOTAL OPEB LIABILITY AND RELATED RATIOS 132 OTHER SUPPLEMENTARY INFORMATION COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES NONMAJOR GOVERNMENTAL FUNDS COMBINING BALANCE SHEET 134 COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE 136 BUDGET TO ACTUAL COMPARISON OTHER MAJOR AND NONMAJOR GOVERNMENTAL FUNDS SCHEDULE OF EXPENDITURES AND TRANSFERS – BUDGET AND ACTUAL – GENERAL FUND 138 SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES – BUDGET AND ACTUAL CAPITAL PROJECT FUND 139 LIBRARY FUND 140 CEMETERY FUND 141 SHIP GRANT FUND 142 BUILDING SAFETY FUND 143 IMPACT FEE FUND 144 FEDERAL BUILDING FUND 145 AFFORDABLE HOUSING FUND 146 TRANSPORTATION FUND 147 28

CITY OF WINTER HAVEN, FLORIDA TABLE OF CONTENTS (CONTINUED) YEAR ENDED SEPTEMBER 30, 2025 FINANCIAL SECTION (CONTINUED) NONMAJOR PROPRIETARY FUNDS COMBINING STATEMENT OF NET POSITION 148 COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION 150 COMBINING STATEMENT OF CASH FLOWS 151 INTERNAL SERVICE FUNDS COMBINING STATEMENT OF NET POSITION 153 COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION 155 COMBINING STATEMENT OF CASH FLOWS 156 STATISTICAL SECTION NET POSITION BY COMPONENTS 159 CHANGES IN NET POSITION 160 GOVERNMENTAL ACTIVITIES TAX REVENUES BY SOURCE 162 FUND BALANCES OF GOVERNMENTAL FUNDS 163 CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS 164 ASSESSED VALUE AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY 166 PROPERTY TAX RATES 167 PRINCIPAL TAXPAYERS 168 PROPERTY TAX LEVIES AND COLLECTIONS 169 RATIOS OF OUTSTANDING DEBT BY TYPE 170 DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT 171 PLEDGED-REVENUE COVERAGE 172 WATER AND SEWER CONSUMPTION 173 DEMOGRAPHIC AND ECONOMIC STATISTICS 174 PRINCIPAL EMPLOYERS 175 FULL-TIME EQUIVALENT CITY GOVERNMENTAL EMPLOYEES BY FUNCTION 176 OPERATING INDICATORS BY FUNCTION 177 CAPITAL ASSETS BY FUNCTION 179 MISCELLANEOUS STATISTICS 181 29

CITY OF WINTER HAVEN, FLORIDA TABLE OF CONTENTS (CONTINUED) YEAR ENDED SEPTEMBER 30, 2025 OTHER REPORTS SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE 182 NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 184 INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 185 INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND STATE PROJECT AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE AND CHAPTER 10.550, RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA 187 SCHEDULE OF FINDINGS AND QUESTIONED COSTS FEDERAL PROGRAMS 190 SCHEDULE OF PRIOR AUDIT FINDINGS 192 INDEPENDENT AUDITOR’S MANAGEMENT LETTER 193 INDEPENDENT ACCOUNTANT’S REPORT 195 30

INTRODUCTORY SECTION 31

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LETTER OF TRANSMITTAL 33

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MY WIN TER H A VEN. C OM 1 Honorable Mayor, Members of the City Commission Citizens of the City of Winter Haven Winter Haven, Florida MARCH 31, 2026 We are pleased to submit the Annual Comprehensive Financial Report (ACFR) of the City of Winter Haven for the fiscal year ending September 30, 2025. Florida Statutes, Chapter 218.32, requires that each local government entity submit an annual financial report with the audit report no later than nine months after the end of the fiscal year. This requirement has been met for the fiscal year ended September 30, 2025, and the report of the independent auditing firm has been included in the financial section of this report. This report was prepared in conformity with generally accepted accounting principles (GAAP), and audited by an independent firm of certified public accountants, Mauldin & Jenkins CPAs & Advisors, as mandated by both local ordinances and state statutes. Responsibility for both the accuracy of the data, and the completeness and fairness of the presentation, including all disclosures, rests with the City. We believe the data as presented is accurate in all material respects and is reported in a manner designed to present fairly the financial position and results of operations of the various funds of the City. All disclosures necessary to enable the reader to gain an understanding of the City’s financial activities have been included. The City is required to undergo an annual single audit in conformity with the provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and Chapter 10.550, Rules of the Auditor General for Local Government Entity Audits. Information related to this single audit, including the schedule of expenditures of Federal awards and State financial assistance, findings and recommendations, and auditor’s reports on the internal control structure and compliance with applicable laws and regulations are included in the single audit section of this report. City management is responsible for establishing and maintaining a system of internal controls designed to ensure the assets of the City are protected from loss, theft or misuse and to ensure that adequate accounting data is compiled to allow for the preparation of financial statements in conformity with accounting principles generally accepted in the United States of America. The internal controls are designed to provide reasonable, but not absolute assurance that the financial statements will be free from material misstatement. The concept of reasonable assurance recognizes that: (1) the cost of a control should not exceed the benefits likely to be derived; and (2) the valuation of costs and benefits requires estimates and judgments by management. Management’s Discussion and Analysis (MD&A) immediately follows the independent auditor’s report and provides a narrative introduction, overview, and analysis of the basic financial statements. The MD&A complements this letter of transmittal and should be read in conjunction with it. 35

MY WIN TER H A VEN. C OM 2 Profile of the City Winter Haven is located in central Polk County which lies in the center of the State of Florida, equidistant between the major metropolitan areas of Orlando and Tampa. Winter Haven, known as the “Chain of Lakes City” is Polk County’s second largest city. Widely recognized as the water skiing capital of the world, the “Chain of Lakes” is a boater’s paradise with beautiful waters and world-class fishing. There are fifty fresh-water lakes within or bordering the City limits, many of which are connected via two chain systems of navigable canals. Fourteen boat ramps, sixteen public docks/piers, two boardwalks, and nineteen waterfront parks allow residents and visitors alike to enjoy our lakes. Winter Haven is home to the LEGOLAND Florida Resort which includes the historic Cypress Gardens botanical garden, two LEGOLAND Resort Hotels on property and the nearby Beach Retreat; a resort offering 83 beach- themed bungalows in a village-style layout with free transportation to LEGOLAND Florida. The City operates under the commission-manager form of government. Policy-making and legislative authority are vested in the City Commission (Commission) consisting of the Mayor, Mayor Pro Tem and three commissioners. The Commission is elected on a non-partisan basis. Commission members serve four-year staggered terms, with two or three commission seats up for election every two years. The Mayor and Commissioners are elected at large. The Commissioners select the Mayor and Mayor Pro Tem annually. The Commission is responsible for, among other things, adopting local ordinances and resolutions, adopting the budget, appointing committees, and hiring the City Manager, City Attorney, and City Clerk. The City Manager is charged with executing the policies and ordinances enacted by the Commission, directing and supervising the day-to-day administrative operations of the City, and appointing the directors of the City’s departments The City provides a full range of services, including police and fire protection; construction and maintenance of streets, sidewalks and infrastructure; engineering; planning and community development; code compliance; general administration and support services; recreational activities and cultural events. In addition, the City operates several enterprises: including water and sewer service, solid waste, stormwater, dark fiber, and a golf course. The annual budget serves as the foundation of the City’s financial planning and control. Departments are required to submit requests for appropriations including any new employee positions and capital projects to the Financial Services Department, which uses those requests as the starting point for developing a proposed budget. With the prudent oversight of the City Manager, a proposed budget and five-year capital improvement plan is prepared and presented to the City Commission by the City Manager annually in July. The Mayor, Mayor Pro Tem, and Commissioners provide input and suggestions on initiatives they would like to see in the proposed budget. City Management and staff summarize these suggestions and add analysis of an operational impact, if any. At a special City Commission meeting, the Commission discusses modifications to the proposed budget and reaches a consensus as to what will be reflected in the proposed budget. Staff incorporates these suggestions in the budget for a Commission vote in September. The Commission is required to hold two public hearings on the budget and millage rate in September and adopt a final budget and millage rate by no later than September 30, the close of the City’s fiscal year. 36

MY WIN TER H A VEN. C OM 3 The appropriated budget is prepared by fund. Transfers between accounts within the same fund may be made with City Manager approval. Transfers between funds and adjustments that increase/decrease the overall budget of a fund require approval of the City Commission. Budget-to-actual comparisons are provided in this report for each individual governmental fund for which an appropriated budget has been adopted. Local Economy Winter Haven’s population for 2025 is 60,837, which represents a 23.60% increase over the past five years. The City has experienced significant economic growth over the past several years, driven by various factors including residential, industrial, commercial growth, and tourism. The growth outlook for Winter Haven remains positive. In addition to the availability of platted single-family residential lots, the City is experiencing significant investment by non-residential developers including major retailers such as Publix and Target, large scale industrial projects, and hoteliers. The City has annexed 1.31 square miles into the City limits in the past few years and has experienced continued investment in the City’s downtown core including 211 new multi-family units completed, or nearing completion, a hotel, restaurants, office space, and the approval of a $20 million project to redevelop several historic downtown buildings into additional restaurant, retail, service, office, and event space. With its strategic location in Central Florida, Winter Haven continues to attract businesses and residents alike. Key sectors, such as tourism, real estate, and healthcare, are thriving, supported by a growing population and an influx of investments in infrastructure and amenities. The real estate market remains steady, fueled by both residential and commercial developments. Challenges such as inflation and potential economic downturns could impact growth, but Winter Haven's diverse economy and ongoing investments position it well for resilience and continued prosperity. Overall, the economic outlook for Winter Haven is promising, with steady growth expected across key sectors, making it an attractive location for businesses and residents alike Due to the City’s strong financial performance, growth, and robust reserves, Standards & Poor and Fitch provided bond ratings of AA and AA+, for non-ad valorem revenue bonds, respectively. Long term Planning The City’s Fiscal Policy prescribes a minimum of 17% of the General Fund’s operating expenditures will be retained in the Unassigned Fund Balance; with a reserve goal of 30%. Any Unassigned Fund Balance in excess of 30% may be transferred to the Construction Fund to defray costs and cover contingencies as recommended by the City Manager and approved by the City Commission. The City continues to maintain an Unassigned Fund Balance of 30%. Last year, the Commission formally adopted strategic initiatives to guide the City’s priorities and decision-making over the coming years. These initiatives are organized into six strategic pillars: Quality of Life; Community Safety; Infrastructure; Responsible Government; Environmental Stewardship; and Economic Sustainability. Each pillar includes defined goals and strategies with measurable outcomes to ensure accountability and track progress. The strategic pillars serve as a foundational component of the City’s performance measurement framework and will be evaluated on an annual basis. In addition, the City is partnering with a vendor to conduct community surveys to gather resident feedback on the City’s performance within each pillar. Together, this data will inform recommendations related to operations, policy decisions, and financial investments. The pillars will also provide a 37

MY WIN TER H A VEN. C OM 4 consistent framework for communicating progress to the community through annual reports, presentations—such as the State of the City address and civic or neighborhood meetings—and other informational materials. Each year, the Commission adopts a fiscally sound approach to budgeting, allowing the City to be responsible financial stewards of its resources. With prudent management of financial resources and strategic planning, several major initiatives will come to fruition in the near future. Major Initiatives One Water Master Plan The ultimate goal of the One Water Master Plan is to construct a series of natural water storage facilities throughout the local watershed that would create water supply, prevent flooding, improve water quality, protect lakes and provide recreation and scenic beauty. The City’s mission is to align resources, policies and funding to achieve the One Water Vision working cooperatively with local and regional partners. Water Resource Facility The existing Waste Water Treatment Plant #3 has reached the end of its useful life and needs extensive upgrades and renovations. This project will provide needed upgrades and renovations while utilizing part of the existing plant to offset overall cost and application. There is also the opportunity to provide more modern applications of effluent discharge. This project is planned in stages with the expectation of producing 12.0 Million Gallons per Day (MGD) by 2030 at an estimated cost of $173 million in stage one with the expectation of increasing total production to 24.0 MGD by 2040 at a cost of $227 million in stage two. Chain of Lakes – Phase 2 Additional parking spaces are needed in the newly renovated Chain of Lakes complex to provide sufficient parking for tournaments. This project will add 230 paved parking spaces and 120 stabilized grass parking spaces for a total of 350 additional parking spaces at the complex. With these additional spaces, the total parking spaces for the complex will be approximately 1,450 spaces. Public Safety Complex #5 This project is a complete design/build project to include interior furnishing of an 11,000 square foot multi-use public service building in the northwest section of Winter Haven. The new facility will enhance emergency response times and strengthen community safety and law enforcement presence in this area as it will serve as a permanent, safe, and secure station accommodating fire personnel across three shifts and also serve as a Winter Haven Police Department Substation. DiamondPlex Renovation The DiamondPlex originally opened in 1998 and is a five-field softball complex featuring lighted fields, a central concession and multipurpose building, picnic areas, a playground, and fan amenities. The complex serves as the home field for the Polk State College Lady Eagles Softball team and hosts recreational and senior leagues, travel softball tournaments, and an annual six-week collegiate spring break tournament. The proposed renovation project focuses on upgrading field lighting to modern LED systems, improving and replacing fencing, enhancing field conditions, renovating existing buildings, and adding new amenities such as batting cages and bullpens. 38

MY WIN TER H A VEN. C OM 5 T-Hangar Taxilanes Rehabilitation The existing taxilanes between the T-hangar buildings located in the south quadrant of the airport are rated as poor under the FDOT Pavement Condition Index (PCI). This project will involve milling and overlaying the asphalt pavement, along with replacing pavement markings. No geometric modifications are proposed. Transportation Fund The City is committed to preserving the quality of life in its neighborhoods through ongoing street resurfacing and the maintenance of trails and walkways. Annually, the City allocates $2 million to the Transportation Improvement Program to manage pavement conditions and enhance pedestrian networks, improving safety and fostering a more connected community. The City continues to monitor State legislative initiatives that may have an impact on the City. This includes adjustments to the homestead exemption and modifications to property taxes. Relevant Financial Policies Financial Management Policy The City of Winter Haven’s Financial Management Policy provides the basic framework for the overall financial management and operations of the City. The policy consists of: fund balance and reserves, revenue, cash management/investments, and the capital improvement plan. These policies are used in the development of current activities and planning for future programs and projects. Operating Budget Policy The City’s budget is a detailed operating plan, which identifies estimated costs and revenues to fund program initiatives. The budget includes: (1) the programs, projects, services, and activities to be carried on during the fiscal year; (2) the estimated revenue available to finance the operating plan; (3) the estimated spending requirements of the operating plan: and (4) a capital improvement plan (CIP), reflecting a multi-year planning document that identifies, prioritizes, and schedules major capital projects such as infrastructure, facilities, and equipment. The budget represents a process where the City Commission and City Manager make, implement, and control policy decisions. Debt Management Policy The City’s Debt Management Policy establishes a formal framework for the responsible issuance and administration of debt. Its purpose is to ensure that borrowing decisions are made in a prudent, transparent, and fiscally sustainable manner, consistent with the city’s long-term financial planning and strategic goals. The policy helps maintain the City’s creditworthiness, manage debt levels and repayment obligations, comply with legal and regulatory requirements, and protect the interests of taxpayers by balancing infrastructure and capital needs with the community’s ability to repay debt. Awards and Acknowledgements Certificate of Achievement The Government Finance Officers Association of the United States and Canada (GFOA) awarded its Certificate of Achievement for Excellence in Financial Reporting to the City of Winter Haven, for its Annual Comprehensive Financial Report for the fiscal year ending September 30, 2024. This was the 35th consecutive year that the City has received this prestigious award. In order to be awarded a Certificate of Achievement, a governmental unit must publish an easily readable and efficiently organized annual comprehensive financial report. This report must satisfy both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is 39

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