2026_03_25_Agenda_Packet

VILLAGE OF HIGHLAND PARK 1650 Highland Park Drive North Wednesday, March 25, 2026 6:00 p.m. REGULAR MEETING AGENDA Call to Order: Mayor Brandon McWhorter Pledge of Allegiance: led by Mayor Brandon McWhorter Oath of Office: Administered by Village Clerk Blair Updike for Commissioner Steve Railey Roll Call: Lita O’Neill, Assistant to the Clerk Nominations & Appointment of Mayor and Vice Mayor for 2026-2027 Consent Agenda: 1. Minutes from January 28, 2026, Regular Meeting 2. Central Florida Regional Planning Council Agreement for FY25-26 Regular Agenda: 1) Presentation of the FY 2024-2025 Financial Audit, Corey Dixon with Wicks, Brown, Williams, and Company 2) Ordinance 2026-01, Evaluation and Appraisal Report (EAR) – 1 st Reading, Marisa Barmby, Central Florida Regional Planning Council 3) City Manager’s Report 4) Tap-in Fee Discussion 5) Charter Review Discussion Recognition of Citizens: Please Limit Your Comments to 5 Minutes. Questions/Comments/Announcements from the Village Commissioners: Commissioner McWhorter Commissioner Railey Commissioner Updike Adjourn Minutes of Village Commission meetings may be obtained from the Village Clerk’s Office. The minutes are recorded, but not transcribed verbatim. Persons requiring a verbatim transcript may make arrangements with the Clerk to duplicate the recording. The cost of duplication will be the expense of the requesting party. In accordance with Section 286.26, Florida Statutes, persons with disabilities needing special accommodations to participate in this meeting should contact the Village Clerk’s Office no later than 5:00 p.m. on the day prior to the meeting at 863-455-6518, or via email at clerk@highlandpark-fl.org.

Minutes – Regular Meeting – January 28, 2026 P a g e | 1 of 5 VILLAGE OF HIGHLAND PARK Regular Meeting 1650 Highland Park Drive North Wednesday, January 28, 2026, 6:00 pm. The Board of Commissioners of the Village of Highland Park, Florida, met in regular session at the Village of Highland Park Administration Office, 1650 North Highland Park Drive, on Wednesday, January 28, 2026, at 6:00 p.m. with the following Commission members and staff persons present. • Derek Camann, Commissioner (Seat 1) • Brandon McWhorter, Mayor-Commissioner (Seat 2) • Amanda Updike, Commissioner (Seat 3) • Paul O’Neill, City Manager • Blair Updike, Village Clerk • Mary Bradley, Village Treasurer • Lita O’Neill, Assistant to the Clerk • Andrew Hand, City Attorney with Shepherd, Smith, Hand, and Brackins (via telephone) Call to Order The meeting was called to order at 6:01 PM by Mayor Brandon McWhorter. Pledge of Allegiance The Pledge of Allegiance was led by Mayor Brandon McWhorter. Roll Call Assistant to the Clerk Lita O'Neill conducted roll call. Commissioner Updike, Commissioner Camann, and Mayor McWhorter were present. A quorum was present. Consent Agenda The consent agenda included approval of the minutes from the November 12, 2025 regular meeting, the Continuing Service Agreement for Accenture Services to oversee the non-ad valorem fire service assessment for FY2026-27, the 2026 Data Sharing and Usage Agreement with the Polk County Property Appraiser, the 2026 Non-Ad Valorem Contract Agreement for Fire Services with the Polk County Property Appraiser, and the 2026 Municipal Election Agreement with the Polk County Supervisor of Elections.

Minutes – Regular Meeting – January 28, 2026 P a g e | 2 of 5 Mayor McWhorter asked if anyone wished to discuss any items from the consent agenda for individual discussion. Hearing none, he opened the floor for public comment. With no public comment, the motion proceeded. Motion: Commissioner Derek Camann made a motion to approve all five consent agenda items. Mayor McWhorter seconded the motion. The motion carried unanimously. City Manager's Report City Manager Paul O'Neill began by thanking the Village Commission for allowing him to serve as the City Manager. He provided a comprehensive report with photographs documenting various maintenance and improvement projects completed since January 1, 2026. The City Manager reported on pressure washing that was completed for $810, which included cleaning the bridge, playground equipment, and gazebo area. The bridge had developed a good amount of mildew, so that was cleaned, and the playground equipment was restored to like-new condition. This was the lowest of three quotes received, and the company did a great job. Mr. O’Neill also provided updates on landscaping, safety of the gazebo, and pothole repair. He further addressed drainage issues in front of Commissioner Camann's house after resident Richard McWhorter contacted him about flooding during heavy rains. The landscaping crews exposed two drain grates that had become covered, improving drainage to the culvert system. Additional completed projects included pruning palms by Altamira to clear the area around mailboxes and parking spaces. Resident Carol De Haven was very happy the work was done. Additional work included clearing overgrown palmettos around the Wi-Fi antenna that transmits security camera footage and exposed the power box for tree uplighting near the flagpole. A broken swing was repaired for $4 using a part from Lowe's, compared to $120 for a complete replacement. Mr. O'Neill noted the chains are beginning to deteriorate but the repair should provide temporary relief. At the pump house, Mr. O'Neill reported that trash around the perimeter was cleaned up, exposing brick pavers and walkways that allow water system personnel to access the facility without tracking dirt inside. Inside the pump house, additional cleanup was completed. Ben-Tech has taken over water system services effective January 1, 2026, and they brought in a pump expert to evaluate the system. It was noted that water demand is so low that pumps rarely run except during morning and evening peak times, recommending maintaining the current system and replacing the pumps as needed. A single pump replacement would cost approximately $3,000. Mr. O'Neill announced that he had installed four wood duck boxes around Lake Amoret no cost to the Village – two of these are on his property, and two of these are on Village property.

Minutes – Regular Meeting – January 28, 2026 P a g e | 3 of 5 Mr. O'Neill sought the Commission’s guidance on repairing damaged flooring near the double doors caused by years of water damage before an awning was installed. He received an estimate of $3,700 for the repair and stated he would obtain two additional quotes before proceeding. Regarding the golf cart purchase requested by the Commission, Mr. O'Neill researched options ranging from $5,000-$8,000 for used carts (5-10 years old with potential cosmetic issues) to $9,000-$12,000 for new carts with warranties and new batteries. He noted that local golf cart dealers rarely maintain used inventory, and recommended a new cart with utility bed for reliability and warranty coverage. The Commission discussed purchasing options, with Mayor McWhorter preferring a new cart for reliability and proper maintenance. Commissioner Camann expressed fiscal caution while acknowledging the need, showing a marketplace option for $5,000 but recognizing warranty and tax exemption advantages of purchasing from a dealer. After discussion about purchasing policy limits of $10,000, Mayor McWhorter initially moved to approve up to $12,000 but withdrew the motion when it was clarified that the City Manager could work within existing purchasing policy limits. Mr. O'Neill concluded with general announcements, including approving a building permit for the French’s new roof, completion of an updated resident contact list by the Clerk’s office, new LED desk lighting for Commissioners, replacement of a damaged garbage can for Altamira apartments, installation of new fire extinguishers in the pump house and work shed, contacting cable security regarding TV monitor feed issues, replacing a broken concrete bench, and reaching out to the new Lake Wales Fire Department Chief Jonathan “Shad” Smith. Mr. O'Neill presented a water revenue comparison showing increased revenue under new rates, with first quarter 2026 generating $25,316.55 compared to $20,691.50 in Q1 of 2025, despite lower usage. The approximately $1,500 monthly increase helps assess the Village's ability to afford Ben-Tech's more comprehensive services, though additional data is needed for analysis. Further discussion will take place during budget season. Q2 numbers will be provided at the next meeting. Treasurer's Report Village Treasurer Mary Bradley presented the financial reports through January 28, 2026. Since October 1st, the enterprise fund generated $36,807 in income while the general fund brought in $165,630. She reported that expenses remain well within budget parameters with no overages in spending. The Commission had no questions regarding the financial report. Resolution 2026-01, 2025 Multi-jurisdictional Polk County Local Mitigation Strategy Assistant to the Clerk Lita O'Neill presented this item, explaining that every five years, municipalities in Polk County must approve the local mitigation strategy overseen by the Polk County Emergency Management Department. The 1,050-page document plans for hurricanes, storms, and other emergencies, detailing how the municipality will respond. Highland Park is mentioned several times throughout the document and relies heavily on Polk County resources. The approval deadline is January 31st , so the resolution will be forwarded to Polk County upon approval.

Minutes – Regular Meeting – January 28, 2026 P a g e | 4 of 5 Mayor McWhorter noted that Highland Park is mentioned as having a stormwater management engineer despite lacking stormwater utilities. After opening for public comment with none received, the commission proceeded with the motion. Motion: Commissioner Derek Camann made a motion to approve Resolution 2026-01 regarding the 2025 Multi-jurisdictional Polk County Local Mitigation Strategy. Mayor McWhorter seconded the motion. The motion carried unanimously. Election Legislation The Polk County Supervisor of Elections previously proposed moving elections to November of odd-numbered years, but only the City of Lake Alfred has made this change among other municipalities in Polk County. Other municipalities with elections held traditionally in April have decided not to change until mandated. Ms. O'Neill noted that any move to November elections, whether odd or even years (as potentially mandated by future state legislation at the state level), would require changing commission terms from three years to four years to align with every-other-year elections. Village Attorney Andrew confirmed he didn't have current information on legislative bills regarding elections, noting that proposals often change during legislative sessions. The Commission agreed to table this discussion pending charter review committee considerations. Canvassing Board Appointment Ms. O'Neill explained the need to appoint a canvassing board for potential April elections if more than one candidate qualifies during the qualifying period in February. The canvassing board ensures election validity through logic and accuracy testing of equipment, signature verification, and election day certification processes, requiring 3-4 days of off-site work. Since Commissioner Camann's seat is up for reelection, he cannot serve on the canvassing board for his own election. The proposed board includes Mayor McWhorter, Village Clerk Blair Updike, and resident Catherine Angel, with alternates Lita O'Neill and Commissioner Mandy Updike. Catherine Angel agreed to serve again this year. Motion: Commissioner Derek Camann made a motion to approve the canvassing board as presented for 2026 elections. Mayor McWhorter seconded the motion. The motion carried unanimously. Charter Review Committee Ms. O'Neill presented information about the charter review process, noting that the Village of Highland Park charter was created in 1927, and it has not undergone a review in nearly 100 years. It was noted that municipal charters are legal contracts established under Article 7 of the Florida state constitution, with home rule powers established in 1968 and codified in 1973. Charter amendments are primarily done by referenda. Also, charter review committees can include

Minutes – Regular Meeting – January 28, 2026 P a g e | 5 of 5 residents rather than just commission members, with findings requiring commission approval before proceeding to resident referendum. Village Attorney Andrew Hand noted that the charter's condition would likely require adoption of a new charter rather than amendments. He suggested having an advisory board create a work product for legal review, or having counsel present at meetings, though the latter could be cost prohibitive. He recommended finding a model charter from similarly situated communities and using existing resources like city clerk listservs and the League of Cities. Village Clerk Blair Updike noted that much of the current charter contains outdated provisions like "bootleggers and cemeteries," and it established a municipal court that was later abolished by ordinance. She suggested the process could involve eliminating irrelevant provisions and updating language using current municipal charters as templates. Mayor McWhorter stated that this charter has served the Village for almost 100 years, and creating an updated version would benefit future officials and residents for the next 100 years. The Commission agreed to continue discussing this item at future meetings, recognizing it could address both the charter review need and election cycle timing questions simultaneously. Recognition of Citizens The Mayor opened the floor for comments from members of the public. No citizens requested to speak during this portion of the meeting. Questions/Comments/Announcements Mayor McWhorter congratulated Assistant to the Clerk Lita O'Neill on her appointment as President of the Polk County City Clerks Association. Ms. O’Neill thanked the Mayor. Village Treasurer Mary Bradley announced that the CPA from Wicks, Brown, Williams, and Company will meet with her and Lita regarding the audit. The date of the meeting is February 7th at 10:00 AM. Adjournment The meeting was adjourned at 6:56 PM. Respectfully Submitted, Blair Updike Village Clerk Approved: ________________ Minutes of Village Commission meetings may be obtained from the Village Clerk’s Office. The minutes are recorded, but not transcribed verbatim. Persons requiring a verbatim transcript may make arrangements with the Clerk to duplicate the recording. The cost of duplication will be the expense of the requesting party. In accordance with Section 286.26, Florida Statutes, persons with disabilities needing special accommodations to participate in this meeting should contact the Village Clerk’s Office no later than 5:00 p.m. on the day prior to the meeting at 863-455-6518, or via email at clerk@highlandpark-fl.org.

1 PLANNING ADVISORY SERVICES AGREEMENT with the VILLAGE OF HIGHLAND PARK THIS AGREEMENT is made and entered into this ________ day of _______________, 2026, by and between the Central Florida Regional Planning Council (hereinafter referred to as the "COUNCIL") and the Village of Highland Park (hereinafter referred to as the "VILLAGE”). BACKGROUND A. The VILLAGE desires to engage the COUNCIL to provide professional planning services to assist the VILLAGE in complying with the requirements of growth management laws; to provide technical assistance to elected officials, and VILLAGE staff members on the evaluation and processing of land development proposals; and to maintain the Comprehensive Plan, Future Land Use Map, Unified Land Development Code, and Official Zoning Map; all of which is detailed in Attachment A, I-III – Scope of Work, and is a part of this Agreement. B. The COUNCIL desires to provide such professional services in accordance with this Agreement. NOW, THEREFORE, in consideration of the mutual covenants and promises contained herein, the parties hereto do mutually agree as follows: I. GENERAL The VILLAGE engages the COUNCIL to assist the VILLAGE in fulfilling the requirements of Chapter 163, Florida Statutes and all relevant amendments to these statutes, and any other pertinent state law or rule related to Growth Management; and the COUNCIL shall provide the professional services required under this Agreement with the VILLAGE. II. SCOPE OF WORK The COUNCIL shall perform, in a satisfactory and proper manner, the work and services detailed in Attachment A - Scope of Work, and shall satisfy all requirements of the guidelines specified therein. III. COMPENSATION This is a fixed fee agreement. The fixed fee for General Planning Services (I-III in Attachment A) is $15,000 (fifteen thousand dollars). As consideration for performance of all work rendered under this Agreement, the VILLAGE agrees to pay a fixed fee for

2 both the Generalized Planning Services of $18,000 (eighteen thousand dollars) to be paid in four (4) payments, beginning upon execution with a final payment due September 1, 2026. Payment shall be made upon receipt of an acceptable completed invoice from the COUNCIL, which shall be presented to the VILLAGE. Payments will be due as follows: Upon Execution $4,500 April 1, 2026 $4,500 July 1, 2026 $4,500 September 1, 2026 $4,500 All fees and payments for additional Scope of Work, if required, shall be negotiated. IV. PERIOD OF AGREEMENT The services of the COUNCIL are to commence upon execution of this agreement. V. MODIFICATION OF AGREEMENT A. Either party may request changes in the services or Scope of Work to be performed by the COUNCIL pursuant to this Agreement, including adjustments in the funds provided under the Agreement if necessary and appropriate. Such changes mutually agreed upon by and between the VILLAGE and the COUNCIL shall be incorporated in written amendments to this Agreement signed by both parties. B. Any extensions of the Agreement shall be mutually agreed upon by and between the VILLAGE and the COUNCIL and shall be incorporated in written amendments to this Agreement signed by both parties. VI. TERMINATION A. This Agreement may be terminated by the written mutual consent of the parties. B. Either party may terminate this Agreement upon written notice of thirty (30) days. Written notice shall be delivered by certified mail, return receipt requested, or in person with proof of delivery. C. In the event the Agreement is terminated, the COUNCIL shall be reimbursed in the amount commensurate with the work satisfactorily accomplished on the effective date of termination. VII. COMPLIANCE WITH LAWS The COUNCIL warrants, represents, and agrees that it will comply with all federal, state, and local laws, rules, and regulations applicable to the fulfillment of the requirements of this Agreement.

3 VIII. PERSONNEL A. The COUNCIL represents that it has, or will secure at its own expense, personnel necessary to perform the services under this Agreement. B. The COUNCIL shall continuously staff the project with personnel as deemed necessary by the COUNCIL to fulfill its obligations under this Agreement. Qualified persons may be added, deleted, or substituted at any time during the period of this Agreement, as the COUNCIL may deem necessary or appropriate. IX. DATA TO BE FURNISHED TO COUNCIL Upon reasonable request of the COUNCIL, the VILLAGE shall provide to the COUNCIL, at no cost, all information, data reports, records, and maps in its possession, or which become available to it, that are necessary for the execution of work of the COUNCIL under this Agreement. X. RIGHT TO WORK PRODUCTS Copies of all work products shall become the property of the VILLAGE. XI. ASSIGNMENT This Agreement shall not be assignable. XII. TERMS AND CONDITIONS This Agreement and attachments incorporated by reference constitute all the terms and conditions agreed upon by the parties.

4 IN WITNESS WHEREOF, the VILLAGE and the COUNCIL have caused this Agreement to be executed by their undersigned officials as duly authorized. VILLAGE OF HIGHLAND PARK CENTRAL FLORIDA REGIONAL PLANNING COUNCIL By: ______________________________ By: ______________________________ Jennifer Codo-Salisbury, Executive Director __________________________________ _________________________________ Witness Witness Approved as to legal form and sufficiency: ______________________________ Village Attorney ______________________________ Council Attorney Attachment A

5 Village of Highland Park SCOPE OF WORK FOR FY 2025-2026 GENERAL PLANNING SERVICES I. GROWTH MANAGEMENT ADMINISTRATION A. The COUNCIL shall advise and assist the VILLAGE in the preparation of small scale and large scale Comprehensive Plan amendments made necessary by annexations, citizen requests, State statute changes, and VILLAGE initiated requests. B. The COUNCIL shall provide technical assistance to the elected officials, Planning and Zoning Board and VILLAGE staff members on the evaluation and processing of land development proposals (i.e., comprehensive plan amendments, zoning applications, subdivision plats, site plans, etc.). C. The COUNCIL shall provide technical assistance on occasional and minor revisions to the Land Development Regulations. D. The COUNCIL shall coordinate training sessions on State statute and rule changes that effect the VILLAGE’S compliance with Chapter 163, F.S., as necessary. II. ROUTINE MAPPING (ON GIS BASE MAP) A. The COUNCIL shall prepare updates to the Map Series for the Comprehensive Plan made necessary by annexations, land use changes and text amendments. B. The COUNCIL shall prepare updates to the Official Zoning Map made necessary by annexations, requests for re-zonings and Comprehensive Plan amendments. III. LARGE SCALE PLAN REVIEW The COUNCIL shall advise and assist the VILLAGE on matters concerning the review of proposed large scale development projects on such subjects as, (a) the contents of proposed plans, (b) the processes for development review, (c) the integration of the development and its infrastructure plans into the VILLAGE’S Comprehensive Plan, (d) coordination of review and (e) consistency with the Land Development Regulations and Comprehensive Plan.

Page 1 of 3 ADDENDUM TO PLANNING ADVISORY SERVICES AGREEMENT THIS ADDENDUM TO AGREEMENT is made and entered this March 25, 2026 by and between Central Florida Regional Planning Council (hereinafter referred to as COUNCIL) and the Village of Highland Park (hereinafter referred to as VILLAGE). BACKGROUND This Addendum provides supplementary terms to that Agreement entitled “Planning Advisory Services Agreement with the Village of Highland Park” between the Parties dated March 25, 2026, and shall be attached thereto. XIII. Supplementary Terms. A. Public Entity Crime. Pursuant to § 287.133, Florida Statutes, no person or affiliate, as defined in § 287.133, Florida Statutes, shall be allowed to contract with the VILLAGE, nor be allowed to enter into a subcontract for work under this Agreement, if such person or affiliate has been placed on the convicted vendor list following a conviction for a public entity crime within the preceding thirty-six (36) months. COUNCIL hereby affirms that neither COUNCIL nor any of COUNCIL’s affiliates or subcontractors are on the convicted vendor list. COUNCIL shall notify the VILLAGE immediately if COUNCIL, or any affiliate or subcontractor, is placed on the convicted vendor list during the term of this Contract. COUNCIL acknowledges that failure to comply with this provision may result in termination of this Agreement and other penalties as provided by law. B. Scrutinized Companies. Pursuant to § 287.135, Florida Statutes, COUNCIL hereby certifies that COUNCIL is not on the Scrutinized Companies that Boycott Israel List and is not engaged in a boycott of Israel. COUNCIL further agrees that COUNCIL will not subcontract with any entity that is on the Scrutinized Companies that Boycott Israel List or engaged in a boycott of Israel. As defined in § 215.473, Florida Statutes, a “company” includes “all wholly owned subsidiaries, majority-owned subsidiaries, parent companies, or affiliates of such entities or business associations, that exist for the purpose of making profit.” COUNCIL certifies that none of COUNCIL’s subsidiaries, parent companies, or affiliates are on the Scrutinized Companies that Boycott Israel List or engaged in a boycott of Israel. In the event COUNCIL, or any of its subsidiaries, parent companies, or affiliates, is placed on the Scrutinized Companies that Boycott Israel List or engages in a boycott of Israel during the term of this Contract, COUNCIL shall immediately notify the VILLAGE. COUNCIL acknowledges that failure to comply with this provision, including any false certification, may subject COUNCIL to civil penalties, termination of the Contract, and other remedies available under the law.

Page 2 of 3 C. Employment Eligibility Verification. Pursuant to § 448.095(5), Florida Statutes, COUNCIL is required to use the U.S. Department of Homeland Security’s E-Verify system to verify the work authorization status of all newly hired employees. COUNCIL shall also require all subcontractors performing work under this Agreement to use the E-Verify system for any newly hired employees. COUNCIL shall obtain from each subcontractor an affidavit stating that the subcontractor does not employ, contract with, or subcontract with an unauthorized alien, and that the subcontractor is in compliance with § 448.095, Florida Statutes. COUNCIL shall retain a copy of the affidavit for the duration of this Agreement and provide it to the VILLAGE upon request. COUNCIL hereby affirms that it is registered with the E-Verify system and is in full compliance with all applicable provisions of § 448.095, Florida Statutes. Upon request, COUNCIL shall provide evidence of such registration and compliance. COUNCIL acknowledges that failure to comply with this provision, including failure to secure and retain subcontractor affidavits, may result in termination of this Agreement and other penalties as provided by law. D. Human Trafficking Affidavit. COUNCIL hereby certifies that COUNCIL does not use coercion for labor or services, as defined in § 787.06, Florida Statutes, and that COUNCIL has provided to the VILLAGE the Human Trafficking Affidavit, attached hereto as Exhibit “A”, and incorporated herein by reference. E. Public Records. (a) Pursuant to § 119.0701, Florida Statutes, COUNCIL agrees to: (1) Keep and maintain public records in the COUNCIL’s possession or control in connection with COUNCIL’s performance of services under this Agreement. (2) Upon request from the VILLAGE’s custodian of public records, provide the VILLAGE with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost allowed by Chapter 119, Florida Statutes, or as otherwise provided by law. (3) Ensure that any public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed, except as authorized by law, for the duration of the Agreement term, and following completion of this Agreement until the records are transferred to the VILLAGE. (4) Upon the termination or natural expiration of this Agreement, either transfer, at no cost to the VILLAGE, all public records in COUNCIL’s possession or keep and maintain the public records in accordance with all applicable requirements for retaining public records. In the event of transfer, COUNCIL shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements.

Page 3 of 3 (5) Provide the VILLAGE, upon request from the VILLAGE’s custodian of public records and in a format compatible with the VILLAGE’s information technology systems, all records stored electronically. (b) Any compensation due to COUNCIL shall be withheld until all applicable records are received as provided herein. (c) COUNCIL’s failure or refusal to comply with the provisions of this section shall result in the immediate termination of this Agreement by the VILLAGE and/or any other remedy as provided by law. (d) IF COUNCIL HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO ITS DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE VILLAGE’S CUSTODIAN OF PUBLIC RECORDS: (863) 455-6518 clerk@highlandparkfl.org 1650 North Highland Park Drive Lake Wales, FL 33898 IN WITNESS WHEREOF, the VILLAGE and the COUNCIL have caused this Addendum to Planning Services Advisory Agreement to be executed by their undersigned officials as duly authorized. VILLAGE OF HIGHLAND PARK CENTRAL FLORIDA REGIONAL PLANNING COUNCIL By: __________________________ By: _____________________________ _____________________________ ______________________________ Witness Witness Approved as to legal form and sufficiency: ______________________________ Village Attorney ______________________________ Council Attorney

HUMAN TRAFFICKING AFFIDAVIT In compliance with § 787.06, Florida Statutes, this Affidavit must be completed by an officer or representative of a nongovernmental entity that is executing, renewing, or extending a contract with the Village of Highland Park (the “Governmental Entity”). The undersigned, on behalf of the entity listed below (the “Nongovernmental Entity”), hereby attests under penalty of perjury as follows: 1. I am over the age of 18 and I have personal knowledge of the matters set forth herein. 2. I am an officer or representative of the Nongovernmental Entity, and I am authorized to provide this Affidavit its behalf. 3. Neither the Nongovernmental Entity, nor any of its subsidiaries or affiliates, use coercion for labor or services, as those terms are defined in § 787.06, Florida Statutes, as may be amended from time to time. 4. If, at any time in the future, the Nongovernmental Entity does use coercion for labor or services, the Nongovernmental Entity will immediately notify the Governmental Entity and no contracts may be executed, renewed, or extended between the parties. 5. I have read the foregoing Affidavit and attest that the statements made herein are true and are made for the benefit of and reliance by the Governmental Entity. _______________________________ _______________________________ Authorized Signature Entity _______________________________ _______________________________ Printed Name Title STATE OF FLORIDA COUNTY OF ___________________ The foregoing instrument was acknowledged and sworn before me by means of [ ] physical presence or [ ] online notarization of ____________________________, as ________________________ of ______________________________, who personally swore or affirmed that he/she is authorized to execute this Agreement and thereby bind the Nongovernmental Entity, and who is personally known to me or who produced _____________________________________ as identification, and who did/did not take an oath this ____ day of ________________, 2026. (stamp) _______________________________ NOTARY PUBLIC

VILLAGE OF HIGHLAND PARK, FLORIDA FINANCIAL STATEMENTS FOR THE YEAR ENDED SEPTEMBER 30, 2025Draft for Review

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i VILLAGE OF HIGHLAND PARK, FLORIDA TABLE OF CONTENTS SEPTEMBER 30, 2025 FINANCIAL SECTION Page Independent Auditors’ Report................................................................................................................. 1 Management’s Discussion and Analysis (Unaudited) ............................................................................ 4 Basic Financial Statements Government – Wide Financial Statements: Statement of Net Position .............................................................................................................. 11 Statement of Activities .................................................................................................................... 12 Fund Financial Statements: Balance Sheet – Governmental Fund – General Fund ................................................................... 14 Reconciliation of the Balance Sheet – Governmental Fund – General Fund to the Statement of Net Position ................................................................................................... 15 Statement of Revenues, Expenditures, and Changes in Fund Balances – Governmental Fund – General Fund ............................................................................................ 16 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances – Governmental Fund – General Fund to the Statement of Activities ......................................... 17 Statement of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – General Fund ................................................................................................................. 18 Statement of Net Position – Proprietary Fund – Water Utility Fund .............................................. 19 Statement of Revenues, Expenses, and Changes in Net Position – Proprietary Fund – Water Utility Fund ......................................................................................... 20 Statement of Cash Flows – Proprietary Fund – Water Utility Fund .............................................. 21 Notes to the Financial Statements ........................................................................................................ 22 REQUIRED SUPPLEMENTARY INFORMATION (UNAUDITED) Schedule of Village’s Proportionate Share of Net Pension Liability Florida Retirement System Pension Plan ..................................................................................................................... 37 Schedule of Village’s Contributions Florida Retirement Pension Plan ............................................ 39 Schedule of Village’s Proportionate Share of Net Pension Liability Health Insurance Subsidy Program........................................................................................................................... 41 Schedule of Village’s Contributions Health Insurance Subsidy Program ........................................ 43Draft for Review

ii VILLAGE OF HIGHLAND PARK, FLORIDA TABLE OF CONTENTS SEPTEMBER 30, 2025 OTHER REPORTING Page Independent Auditors’ 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 .................................................................. 45 Management Letter ......................................................................................................................... 47 Independent Accountants’ Report ................................................................................................... 50Draft for Review

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1 INDEPENDENT AUDITORS’ REPORT Honorable Mayor and Village Commissioners Village of Highland Park, Florida Report on the Audit of the Financial Statements Opinions We have audited the accompanying financial statements of the governmental activities, the business-type activities, and each major fund of the Village of Highland Park, Florida, as of and for the year ended September 30, 2025, and the related notes to the financial statements, which collectively comprise the Village of Highland Park, Florida’s basic financial statements as listed in the table of contents. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, and each major fund of the Village of Highland Park, Florida as of September 30, 2025, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Basis for Opinions We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditors’ Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the Village of Highland Park, Florida and to meet our ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.Draft for Review

Honorable Mayor and Village Commissioners (continued) 2 In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Village of Highland Park, Florida’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. Auditors’ Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors’ report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we:  Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.  Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Village of Highland Park, Florida’s internal control. Accordingly, no such opinion is expressed.  Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.  Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Village of Highland Park, Florida’s ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit. Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, schedules of Village’s proportionate share of net pension liability, and schedules of Village’s contributions for the Florida Retirement System (FRS) and Health Insurance Subsidy (HIS), as listed in the table of contents, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, orDraft for Review

Honorable Mayor and Village Commissioners (continued) 3 historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated March 25, 2026, on our consideration of the Village of Highland Park, Florida’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Village of Highland Park, Florida’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Village of Highland Park, Florida’s internal control over financial reporting and compliance. Wicks, Brown, Williams & Co., CPA’s LLP Sebring, Florida March 25, 2026Draft for Review

VILLAGE OF HIGHLAND PARK, FLORIDA MANAGEMENT’S DISCUSSION AND ANALYSIS SEPTEMBER 30, 2025 (Unaudited) 4 The management of The Village of Highland Park (Village) offers this narrative overview and analysis of the financial activities of the Village for the fiscal year ended September 30, 2025. This analysis provides summary financial information for the Village and should be read in conjunction with the financial statements. FINANCIAL HIGHLIGHTS The following are key financial highlights for the fiscal year:  The Village’s assets and deferred outflows of resources exceeded its liabilities and deferred inflows of resources at September 30, 2025 by $1,357,120 (net position). Of this amount, $417,012 was the net investment in capital assets, $163,506 was restricted by law for transportation related costs, and $10,837 was restricted by contributors for beautification related costs. As a result, $765,765 (unrestricted net position) may be used to meet the government’s ongoing obligations to citizens and creditors.  The Village’s total net position increased by $94,155. An increase of $121,329 was from governmental activities, and a decrease of $27,174 was from business-type activities.  As of September 30, 2025, the fund balance in the Village's general fund was $922,044 which represents an increase of $129,028 or 16.27% above the previous year.  At September 30, 2025, unassigned fund balance for the general fund was $701,687, or 421.32% of total general fund expenditures. OVERVIEW OF THE FINANCIAL STATEMENTS This discussion and analysis is intended to serve as an introduction to the Village's basic financial statements. The Village's basic financial statements comprise three components: government-wide financial statements; fund financial statements; and notes to the financial statements. Government-Wide Financial Statements The government-wide financial statements are designed to provide readers with a broad overview of the Village’s finances in a manner similar to a private-sector business. The statement of net position presents information on all of the Village's assets, deferred outflows of resources, liabilities, and deferred inflows of resources, with the difference reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the Village is improving or deteriorating. The statement of activities presents information showing how the Village’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of the related cash flows. Thus, revenues and expenses are reported in this statement for some items that will result in cash flows in future fiscal periods. The government-wide financial statements distinguish functions of the Village that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). Governmental activities of the Village include general government, fire protection, transportation and physical environment. Business-type activities of the Village relate to its water utility. The government-wide financial statements include only those of the Village, there are no other entities which the Village considers to be component units.Draft for Review

VILLAGE OF HIGHLAND PARK, FLORIDA MANAGEMENT’S DISCUSSION AND ANALYSIS SEPTEMBER 30, 2025 (Unaudited) 5 Fund Financial Statements A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The Village, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the Village can be divided into two categories: governmental and proprietary. Governmental Funds - Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government’s near-term financing requirements. Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The Village’s only governmental fund is its general fund. The Village adopts an annual appropriated budget for the general fund. A budgetary comparison statement has been provided for the general fund to demonstrate compliance with that budget. Proprietary Funds – The Village maintains an enterprise fund to account for its water utility operation. Enterprise funds are used to report the same functions presented as business-type activities in the government- wide financial statements. Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail. The water utility fund is considered to be a major fund of the Village. Notes to the Financial Statements - The notes provide additional information that is essential for a full understanding of the data provided in the government-wide and fund financial statements. GOVERNMENT-WIDE FINANCIAL ANALYSIS As noted earlier, net position may serve over time as a useful indicator of a government’s financial position. In the case of the Village, assets and deferred outflows of resources exceeded liabilities and deferred inflows of resources by $1,357,120 as of September 30, 2025. The following schedule provides a summary of assets, deferred outflows of resources, liabilities, deferred inflows of resources, and net position of the Village for the fiscal years 2025 and 2024:Draft for Review

VILLAGE OF HIGHLAND PARK, FLORIDA MANAGEMENT’S DISCUSSION AND ANALYSIS SEPTEMBER 30, 2025 (Unaudited) 6 The Village of Highland Park’s Net Position 2025 2024 2025 2024 2025 2024 Current and other assets $ 934,879 $ 801,118 $ 36,888 $ 54,942 $ 971,767 $ 856,060 Capital assets 250,019 261,847 166,993 170,384 417,012 432,231 Total assets 1,184,898 1,062,965 203,881 225,326 1,388,779 1,288,291 Deferred outflows related to pension 10,205 14,477 10,205 3,619 20,410 18,096 Current and other liabilities 12,835 8,102 250 453 13,085 8,555 Long-term liabilities 16,220 25,339 16,220 6,335 32,440 31,674 Total liabilities 29,055 33,441 16,470 6,788 45,525 40,229 Deferred inflows related to pension 3,272 2,554 3,272 639 6,544 3,193 Net Position: Net investment in capital assets 250,019 261,847 166,993 170,384 417,012 432,231 Restricted 174,343 171,302 - - 174,343 171,302 Unrestricted 738,414 608,298 27,351 51,134 765,765 659,432 Total net position $1,162,776 $1,041,447 $194,344 $221,518 $1,357,120 $1,262,965 Total Governmental Activities Business-type Activities A portion of the Village’s net position is recorded in its net investment in capital assets (e.g. land, buildings, machinery and equipment). These capital assets are used to provide services to citizens; consequently, these assets are not available for future spending. In addition, a portion of the Village’s net position represents resources that are subject to external restrictions on how they may be used. The remaining, unrestricted, balance of net position may be used to meet the Village's ongoing obligations to citizens and creditors. As of September 30, 2025, the Village reports positive balances in all three categories of net position for the government as a whole as well as for its separate governmental activities. Governmental Activities Governmental activities increased the Village’s net position by $121,329 while business-type net position decreased by $21,174. The schedule below provides a summary of the changes in net position for the fiscal years 2025 and 2024:Draft for Review

VILLAGE OF HIGHLAND PARK, FLORIDA MANAGEMENT’S DISCUSSION AND ANALYSIS SEPTEMBER 30, 2025 (Unaudited) 7 Village of Highland Park's Changes in Net Position Governmental Business-Type Activities Activities Total 2025 2024 2025 2024 2025 2024 Revenues: Program revenues Charges for services 269$ 401$ 84,730$ 81,390$ 84,999$ 81,791$ Operating grants and contributions 1,995 2,005 - - 1,995 2,005 General revenues: Property taxes 196,456 188,743 - - 196,456 188,743 Other taxes 39,090 33,602 - - 39,090 33,602 Intergovernmental 30,983 30,323 - - 30,983 30,323 Other 26,778 30,315 1,755 2,953 28,533 33,268 Total Revenues 295,571 285,389 86,485 84,343 382,056 369,732 Expenses: General Government 85,603 99,035 - - 85,603 99,035 Public Safety 17,863 15,861 - - 17,863 15,861 Physical Environment 54,020 51,580 - - 54,020 51,580 Transportation 16,756 17,522 - - 16,756 17,522 Water - - 113,659 115,066 113,659 115,066 Total Expenses 174,242 183,998 113,659 115,066 287,901 299,064 Change in Net Position 121,329 101,391 (27,174) (30,723) 94,155 70,668 Net Position - beginning 1,041,447 940,056 221,518 252,241 1,262,965 1,192,297 Net Position - ending 1,162,776$ 1,041,447$ 194,344$ 221,518$ 1,357,120$ 1,262,965$ The Village’s governmental activities had an increase in net position of $121,329. These services are intended to be primarily funded by taxes, as opposed to charges for services and grants. Property tax revenues increased in 2025 due to increases in real property assessed values. Governmental expenses in 2025 decreased $9,756, or 5.30%, when compared to the prior year which is primarily due to a decrease in administrative salaries. The Village’s business-type activities had a decrease in net position of $27,174, which was a decrease of $3,549, or 11.55%, when compared to the prior year. This is primarily due to decreases in professional fees, operating expenses, repairs & maintenance and utilities which were offset by an increase in administrative salaries.Draft for Review

VILLAGE OF HIGHLAND PARK, FLORIDA MANAGEMENT’S DISCUSSION AND ANALYSIS SEPTEMBER 30, 2025 (Unaudited) 8 FINANCIAL ANALYSIS OF THE GOVERNMENT’S FUNDS Governmental Fund - The focus of governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the Village's financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government’s net resources available for spending at the end of its fiscal year. During the fiscal year ended September 30, 2025, the Village had only one governmental fund, the general fund, which is the operating fund of the Village. At September 30, 2025, the total fund balance was $922,044. Unassigned fund balance in the general fund was $701,687 with the remainder of the balance reserved primarily for transportation related purposes. As a measure of the general fund’s liquidity, the total fund balance represents 553.64% of total general fund expenditures with the unassigned fund balance representing 421.32% of total general fund expenditures. Proprietary Funds - The Village's proprietary funds provide the same type of information found in the government-wide financial statements but in more detail. Water utility operating revenues increased $3,340, or 4.10%, compared to the prior year. Expenses decreased $1,407, or 1.22%, compared to the prior year due to decreases in professional fees, operating expenses, repairs & maintenance and utilities which were offset by an increase in administrative salaries. Water Utility unrestricted net position at September 30, 2025 decreased $23,783. BUDGETARY HIGHLIGHTS Budget and actual comparison schedules are provided in the basic financial statements for the general fund. The budget and actual comparison schedule shows the original adopted budget, the final revised budget, actual results, and variance between the final budget and actual results for the general fund. After the original budget is approved, it may be revised for a variety of reasons such as unforeseen circumstances, new bond or loan proceeds, new grant awards, or other unanticipated revenues and expenditures. There were no changes between the original and final budgeted revenues for the year ended September 30, 2025. There were no changes in the original appropriated budget for the year ended September 30, 2025. Additionally, actual general fund revenues were above budgeted revenues by $17,836 and actual expenditures were under budgeted expenditures by $33,854. For the year ended September 30, 2025, the Village’s actual enterprise fund revenues were under budgeted revenues by $4,090 and actual expenditures were under budgeted expenditures by $14,854.Draft for Review

VILLAGE OF HIGHLAND PARK, FLORIDA MANAGEMENT’S DISCUSSION AND ANALYSIS SEPTEMBER 30, 2025 (Unaudited) 9 CAPITAL ASSETS AND DEBT ADMINISTRATION Capital Assets - The Village's investment in capital assets for its governmental and business type activities as of September 30, 2025 amounted to $417,012 (net of accumulated depreciation). This investment in capital assets includes land, buildings, improvements, infrastructure, and equipment. The Village of Highland Park's Capital Assets 2025 2024 2025 2024 2025 2024 Land 7,290$ 7,290$ -$ -$ 7,290$ 7,290$ Buildings 217,807 217,807 36,983 36,983 254,790 254,790 Improvements 43,095 43,095 306,138 315,120 349,233 358,215 Infrastructure 54,700 54,700 - - 54,700 54,700 Equipment 44,763 44,763 125,446 111,600 170,209 156,363 Less accumulated depreciation (117,636) (105,808) (301,574) (293,319) (419,210) (399,127) Total 250,019$ 261,847$ 166,993$ 170,384$ 417,012$ 432,231$ TotalBusiness-type ActivitiesGovernmental Activities Additional information on the Village's capital assets can be found in Note 4 to the financial statements.  Long-term Debt At September 30, 2025, the Village had no outstanding long-term debt that was owed to outside creditors. ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS AND RATES Local, national, and international economic factors influence the Village's revenues. Positive or negative economic growth is correlated with changes in revenues from property taxes, sales taxes, charges for services, as well as state and federal grants. Economic growth in the local economy may be measured by a variety of indicators such as employment growth, unemployment, new construction, assessed valuation, and tax base. Factors that were considered in preparing the Village's budget for the 2026 fiscal year include:  The property values of residential housing are beginning to increase.  The assessed property value cap for Polk County remains at 3%.  The Polk County home value growth is estimated at 1.9%. However, the Village home value growth is estimated at 2.5%.  The Village has capital improvement plans scheduled over the next 3, 5, and 10 years that will benefit all residents.  Polk County’s unemployment rate was 5.2%, which is higher than the long-term county average of 4.9%. Polk County’s unemployment rate is slightly higher compared to the national rate of 4.4%.Draft for Review

VILLAGE OF HIGHLAND PARK, FLORIDA MANAGEMENT’S DISCUSSION AND ANALYSIS SEPTEMBER 30, 2025 (Unaudited) 10 REQUESTS FOR INFORMATION This financial report is designed to provide a general overview of the Village's finances for all those with an interest in the government’s finances. Questions concerning budgets, long-term financial planning, future debt issuances, or questions related to the management of Village operations should be addressed to: Mr. Brandon McWhorter, Mayor Village of Highland Park 1650 Highland Park Drive N Lake Wales, FL 33898 Questions concerning the basic financial statements or other accounting information in this report should be addressed to: Ms. Mary Bradley, Village Treasurer Village of Highland Park 1650 Highland Park Drive N Lake Wales, FL 33898Draft for Review

VILLAGE OF HIGHLAND PARK, FLORIDA STATEMENT OF NET POSITION SEPTEMBER 30, 2025 The notes to the financial statement are an integral part of this statement. 11 Governmental Business-type Activities Activities Total Assets: Cash and cash equivalents 883,565$ 72,812$ 956,377$ Accounts receivable 5,300 8,890 14,190 Prepaid expenses - 1,200 1,200 Internal balances 46,014 (46,014) - Capital ass