Windsor at Westside Community Development District

Agenda April 26, 2019

AGE-	□A

Windsor at Westside
Community Development District

135 W. Central Blvd., Suite 320, Orlando, Florida 32801
Phone: 407-841-5524- Fax: 407-839-1526

April 19, 2019

Board of Supervisors
Windsor at Westside Community Development District

Dear Board Members:

The meeting of the Board of Supervisors of Windsor at Westside Community Development District will be held Friday, April 26, 2019 at 10:00 AM at the Club at Windsor at Westside, 2100 Tripoli Court, Kissimmee, Florida. Following is the advance agenda for the meeting:

Roll Call
Public Comment Period
Organizational Matters
Acceptance of Resignation of Angel Alfonso and Appointment of Individual to Fulfill the Board Vacancy with a Term Ending November 2020
Administration of Oath of Office to Newly Appointed Board Member
Election of Officers
Consideration of Resolution 2019-03 Electing Officers
Approval of Minutes of February 8, 2019 Board of Supervisors Meeting and Acceptance of the Minutes of the February 8, 2019 Audit Committee Meeting
Ratification of Agreement with Grau & Associates to Provide Auditing Services for the Fiscal Year 2018
Consideration of Resolution 2019-04 Approving the Proposed Fiscal Year 2020 Budget and Setting a Public Hearing
Staff Reports
Attorney
Engineer
District Manager's Report
Approval of Check Register
Balance Sheet and Income Statement
Field Manager's Report
Supervisor's Requests
Adjournment

The second order of business is the Public Comment Period where the public has an  opportunity to be heard on propositions coming before the Board as reflected  on  the agenda, and any other items.

The third order of business is the Organizational Matters. Section A is the acceptance of resignation of Angel Alfonso and appointment of an individual to fulfill  the Board  Vacancy with a term ending November 2020. A copy of the letter is enclosed for your review.  Section B is the administration of the Oath of Office to the newly appointed Board member and Section C

is the election of officers. Section Dis the consideration of Resolution 2019-03 electing officers. A copy of the Resolution is enclosed for your review.

The fourth order of business is the approval of the minutes of the February 8, 2019 Board of Supervisors meeting and acceptance of the minutes of the February 8, 2019 Audit Committee meeting. The minutes are enclosed for your review.

The fifth order of business is the ratification of the agreement with Grau &  Associates  to provide auditing services for the Fiscal Year 2018. A copy of the agreement is enclosed for your review.

The sixth order of business is the consideration of Resolution 2019-04 approving the proposed Fiscal Year 2020 budget and setting a public hearing. Once approved, the proposed budget will be transmitted to the governing authorities at least 60 days prior to the final budget hearing. A copy of the Resolution and proposed budget are enclosed for your review.

The seventh order of business is Staff Reports. Section C is the District Manager's Report. Section 1 includes the check register being submitted for approval and Section 2 includes the balance sheet and income statement for your review. Section 3 is the Field Manager's Report that will update you on the status of any field or  maintenance  issues around  the community. The Field Manager's Report will be presented at the meeting.

The balance of the agenda will be discussed at the meeting. In the meantime, if you have any questions, please contact me.

Sincerely,

George S. Flint District Manager

CC: Tucker Mackie, District Counsel Jere Earlywine, District Counsel Broe Althafer, District Engineer

Enclosures

S ECTION Il l

S ECTION A

From: Stacie Vanderbilt svanderbilt@gmscfl.com
Subject : Fwd: Resignation of position on the Windsor at Westside board Date: April 8, 2019 at 2:05 PM
To:

On Apr 8, 2019, at 11:18 AM, Angel Alfonso <Angel.Alfonso@PulteGroui:2-Com> wrote:

George,

I Angel Alfonso am resigning from my position on the Windsor at Westside CDD. I have submitted my notice to Pultegroup effective 4/19/19. Please let me know if you need a more formal resignation.

Wes Hunt will be stepping on to take my place. Please inform Wes on the steps he needs to take. Thanks
Angel Alfonso

Manager of DRE and HOA North Flo rid a Division
4901 Vineland Rd, Suite 500
Orlando, Fl 32811
Office: 407-661-1454

CONFIDENTIALITY NOTICE: This email may contain confidential and privileged  material  for the  sole  use of  the intended recipient(s).  Any  review, use, distribution or disclosure by others is strictly prohibited . If you have received this communication in error, please notify the sender immediately by email and delete the message and any file attachments from your computer. Tl1a11k you.

S ECTION D

RESOLUTION 2019-03

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WINDSOR AT WESTSIDE COMMUNITY DEVELOPMENT DISTRICT ELECTING THE OFFICERS OF THE DISTRICT AND PROVIDING FOR AN EFFECTIVE DATE

WHEREAS, the Windsor at Westside Community Development District (the "District") is a local unit of special purpose government created and existing pursuant to Chapter 190, Florida Statutes; and

WHEREAS, the Board of Supervisors of the District ("Board") desires to elect the Officers of the District.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WINDSOR AT WESTSIDE COMMUNITY DEVELOPMENT DISTRICT:

Section 1.

- - - - - - - - - -

is elected Chairperson.

Section 2.

Section 3.

Section 4.

_   _  _

_   _  _

_   _  _
_   _  _

_   _   _   _ _

_   _   _   _  _

_   _   _   _  _
_   _   _   _  _

_  _	is elected Vice-Chairperson.

_  _	is elected Secretary.

_  _	is elected Assistant Secretary.
_  _	is elected Assistant Secretary.

- - - - - - - - - -

is elected Assistant Secretary.

-	-	-	-	-	-	-	-	-	-	is elected Assistant Secretary.

Section 5.

Section 6.

- - - - - - - - - -
- - - - - - - - - -

is elected Treasurer.

is elected Assistant Treasurer.

Section 7.	This Resolution shall become effective immediately upon its adoption.

PASSED AND ADOPTED this 26th day of April, 2019.

ATTEST:	WINDSOR
COMMUNITY DISTRICT

AT		WESTSIDE DEVELOPMENT

 	
Secretary/Assistant Secretary	Chairperson/Vice-Chairperson

M INUTES

MINUTES OF MEETING WINDSOR AT WESTSIDE
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Windsor at Westside Community Development District was held Friday, February 8, 2019 at 10:37 a.m. in the Club at Windsor at Westside, 2100 Tripoli Court, Kissimmee, Florida.

Present and constituting a quorum were:

Angel Alfonso William Tew Eric Baker Steven Norwood

Also present were:

Chairman Assistant Secretary Assistant Secretary Assistant Secretary

George Flint Sarah Sandy Broe Althafer
William Viasalyers

District Manager
District Counsel by phone District Engineer by phone Field Manager

FIRST ORDER OF BUSINESS	Roll Call
Mr. Flint called the meeting to order and called the roll.

SECOND  ORDER OF BUSINES	Public Comment Period
There being none, the next item followed.

THIRD  ORDER OF BUSINESS	Approval of the Minutes of the November 13,
2018 Board of Supervisors Meeting and Acceptance of the November 6, 2018 Landowners' Meeting

On MOTION by Mr. Alfonso seconded by Mr. Baker with all in favor the minutes of November 13, 2018 Board of Supervisors meeting were approved as presented and the minutes of the November 6, 2018 Landowners' meeting were accepted.

February 8, 2019	Windsor at Westside CDD

FOURTH ORDER OF BUSINESS	Acceptance	of	Audit	Committee
Recommendation and Selection of No. 1 Ranked Firm to Provide Auditing Services for Fiscal Year 2018
Mr. Flint stated just prior to the Board meeting the Board Members sat as the Audit Committee and reviewed and ranked the responses to the request for audit proposals and ranked Grau & Associates no. 1.

On MOTION by Mr. Tew seconded by Mr. Alfonso with all in favor the recommendation of the Audit Committee of Grau & Associates being ranked no. 1 was accepted and the Chairman was authorized to execute an agreement with Grau & Associates.

FIFTH ORDER OF BUSINESS	Staff Reports
Attorney
There being none, the next item followed.

Engineer
There being none, the next item followed.

Manager
Approval of Check Register
Mr. Flint presented the check register from October 19, 2018 through January 16, 2019 in the amount of $583,393.05.

On MOTION by Mr. Alfonso seconded by Mr. Baker with all in favor the check register was approved.

Balance Sheet and Income Statement
A copy of the balance sheet and income statement were included in the agenda package.
No Board action is required.

Field Manager's Report
Mr. Viasalyers stated we have been working with Down to Earth on some landscape enhancements over the past couple of months, they braced up some of the leaning palms around

2

February 8, 2019	Windsor at Westside CDD

the pond, removed the dead palms and we are working together on the boulevard to make improvements there as well.

SIXTH ORDER OF BUSINESS
There being none,

Supervisors Requests

On MOTION by Mr. Alfonso seconded by Mr. Baker with all in favor the meeting adjourned at 10:44 a.m.

Secretary/Assistant Secretary	ChairmanNice Chairman

3

MINUTES OF MEETING WINDSOR AT WESTSIDE
COMMUNITY DEVELOPMENT DISTRICT

The Windsor at Westside Community Development District Audit Committee meeting was held Friday, February 8, 2019 at 10:30 a.m. in the Club at Windsor at Westside, 2100 Tripoli Court, Kissimmee, Florida.

Present were:

Angel Alfonso William Tew Eric Baker Steven Norwood George Flint Sarah Sandy Broe Althafer
William Viasalyers

FIRST ORDER OF BUSINESS	Roll Call
Mr. Flint called the Audit Committee meeting to order and called the roll.

SECOND ORDER OF BUSINES	Public Comment Period
There being none, the next item followed.

THIRD ORDER OF BUSINESS	Approval of the Minutes of the November 13,
2018 Audit Committee Meeting

On MOTION by Mr. Alfonso seconded by Mr. Baker with all in favor the minutes of November 13, 2018 Audit Committee were approved as presented.

FOURTH ORDER OF BUSINESS	Ranking	of	Audit	Firm	Proposals	and
Recommendation of Selected Audit Firm
Mr. Flint stated at the prior Audit Committee meeting you approved the form of the proposal and selection criteria and the form of the notice. We advertised that and we also mailed the bid document to about half a dozen firms that provided 90+% of these audits. As a result we received three responses. We asked them for five years of pricing and received a response from

February 8, 2019	Windsor at Westside COD

Berger ,Toombs, Elam, Gaines & Frank; Carr Riggs & Ingram and Grau & Associates. I provided you with the scoring matrix and you can see ability of personnel, proposer's experience, understanding the scope, ability to provide the services and price are equally weighted at 20 points each. We are required to at least have consensus ranking if the individual committee members haven't had a chance to fill the scoring sheet out. Each of these firms is well known they do a lot of CDD audit work, they all have personnel that are capable of this and experience in this field and understand the scope of work necessary for CDD audits. It may come down to price as far as your ranking.
Mr. Tew asked do we enter into a five-year contract?
Mr. Flint stated we lock them into pricing for five years, but we enter into annual engagement letters. We budgeted $4,500 for the Fiscal Year 2019 audit.

On MOTION by Mr. Tew seconded by Mr. Alfonso with all in favor Grau & Associates was ranked no. 1, Berger, Toombs, Elam, Gaines & Frank was ranked no. 2 and Carr Riggs & Ingram was ranked no.
3.

On MOTION by Mr. Alfonso seconded by Mr. Baker with all in favor the meeting adjourned at 10:37 a.m.

Secretary/Assistant Secretary	Chairman/Vice Chairman

2

S	ECTION V

April 1, 2019

Grau&. Associates
CERTIFIED  PUBLIC ACCOUNTANTS

951 Yamato Road• Suite 280 Boca Raton, Florida  33431 (561) 994-9299 • (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

Board of Supervisors
Windsor at Westside Community Development District 135 W Central Blvd, Suite 320
Orlando, Florida 32801

We are pleased to confirm our understanding of the services we are to provide Windsor at Westside Community Development District, Osceola County, Florida (the "District") for each of the fiscal years ended September 30, 2018, with the option of two (2) additional one-year renewals. We will audit the financial statements of the governmental activities and each major fund, including the related notes to the financial statements, which collectively comprise the basic financial statements of Windsor at Westside Community Development District for each of the fiscal years ended September 30, 2018, with the option of two (2) additional one-year renewals. In addition, we will examine the District's compliance with the requirements of Section 218.415 Florida Statutes.
Accounting standards generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management's discussion and analysis (MD&A), to supplement the District's basic financial statements. Such information, 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, or historical context. As part of our engagement, we will apply certain limited procedures to the District's RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding 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 will 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.
The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited:
Management's Discussion and Analysis.
Budgetary comparison schedule
Audit Objectives
The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the District and other procedures we consider necessary to enable us to express such opinions. We will issue a written report upon completion of our audit of the District's financial statements. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the financial statements is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will include a paragraph that states (1) that the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the District's internal control on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District's internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during our audit we become aware that the District is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements.
Examination Objective
The objective of our examination is the expression of an opinion as to whether the District is in compliance with Florida Statute
218.415 in accordance with Rule 10.556(10) of the Auditor General of the State of Florida. Our examination will be conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and will include

Windsor at Westside Community Development District	2

tests of your records and other procedures we consider necessary to enable us to express such an opinion. We will issue a written report upon completion of our examination of the District's compliance. The report will include a statement that the report is intended solely for the information and use of management, those charged with governance, and the Florida Auditor General, and is not intended to be and should not be used by anyone other than these specified parties. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the District's compliance is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the examination or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
Other Services
We will assist in preparing the financial statements and related notes of the District in conformity with U.S. generally accepted accounting principles based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. The other services are limited to the financial statement services previously defined. We, in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities.
Management Responsibilities
Management is responsible for compliance with Florida Statute 218.415 and will provide us with the information required for the examination. The accuracy and completeness of such information is also management's responsibility. You agree to assume all management responsibilities relating to the financial statements and related notes and any other nonaudit services we provide. You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. In addition, you will be required to make certain representations regarding compliance with Florida Statute 218.415 in the management representation letter. Further, you agree to oversee the nonaudit services by designating an individual, preferably from senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsib ility for them.
Management is responsible for designing, implementing and maintaining effective internal controls, including evaluating and monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; following laws and regulations; and ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts , and grant agreements. You are also responsible for the selection and application of accounting principles, for the preparation and fair presentation of the financial statements and all accompanying information in conformity with U.S. generally accepted accounting principles, and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements .
Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, (2) additional information that we may request for the purpose of the audit, and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence.
Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the written representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts or grant agreements, or abuse that we report.
Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also responsible for providing management's views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information.
With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document.

Windsor at Westside Community Development District	3

Audit Procedures-General
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment abot,Jt the number of transactions to be examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. Our responsibility as auditors is limited to the period covered by our audit and does not extend to later periods for which we are not engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial statements; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by generally accepted auditing standards.
Audit Procedures-Internal Control
Our audit will include obtaining an understanding of the government and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards.
An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards and Government Auditing Standards.
Audit Procedures-Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the District's compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion in our repor·t on compliance issued pursuant to Government Auditing Standards.
Engagement Administration, Fees, and Other
We understand that your employees will prepare all confirmations we request and will locate any documents selected by us for testing.
The audit documentation for this engagement is the property of Grau & Associates and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to a cognizant or oversight agency or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out overs ight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Grau & Associates personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide; to distribute the copies or information contained therein to others, including other governmental agencies. Notwithstanding the foregoing, the parties acknowledge that various documents reviewed or produced during the conduct of the audit may be public records under Florida law. The District agrees to notify Grau & Associates of any public record request it receives that involves audit documentation.
This agreement provides for a contract period of one (1) year with the option of four (4) additional, one-year renewals upon the written consent of both parties. Our fee for these services will not exceed $3,600 for the September 30, 2018 audit. The fees for fiscal years 2019, 2020, 2021, and 2022 will not exceed $3,700, $3,800, $3,900, and $4,000 respectively, unless there is a change in activity by the District which results in additional audit work or if Bonds are issued.

We will complete the audit within prescribed statutory deadlines, which requires the District to submit its annual audit to the Auditor General no later than nine (9) months after the end of the audited fiscal year, with the understanding that your employees will provide information needed to perform the audit on a timely basis.

Windsor at Westside Community Development District	4

The audit documentation for this engagement will be retained for a minimum of five years after the report release date. If we are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation.

Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. Invoices will be submitted in sufficient detail to demonstrate compliance with the terms of this agreement. In accordance with our firm policies, work may be suspended if your account becomes 60 days or more overdue and may not be resumed until your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our report. You will be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate.

The District may terminate this agreement, with or without consent, upon thirty (30) days written notice of termination to Grau & Associates. Upon any termination of this agreement, Grau & Associates shall be entitled to payment of all work and/or services rendered up until the date of the notice of termination subject to any offsets the District may have against Grau & Associates.

We will provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract. Our 2016 peer review report accompanies this letter.

We appreciate the opportunity to be of service to Windsor at Westside Community Development District and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us.

Very truly yours, Grau & Associates

Antonio J. Grau RESPONSE:
This letter correctly sets forth the understanding of Windsor at Westside Community Development District.

By: Title:

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PEER REVIEW PROGRAM
is proud to present this
Certificate of Recognition
to

Grau & Associates

For having a system of quality control for its accounting and auditing practice in effect for the year ended June 30, 2016 which has been designed to meet the requirements of the quality control standards
for an accounting and auditing practice established by the AICPA and which was complied with during the year then ended to provide the firm with reasonable assurance of conforming with professional standards.

µAnita Fofd. Chair ATCPA Peer Rniew Board
2016

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A,DDENDUM TO ENGAGEMENT LETTER BETWEEN GRAU AND ASSOCIATES AND WINDSOR AT WESTSIDE COMMUNITY DEVELOPMENT DISTRICT (DATED FEBRUARY 14, 2019)

Public Records. Auditor shall. pursuant to and in accordance with Section 119.0701, Florida Statutes, comply with the public records laws of the Stare of Florida, and specifically shall:
Keep and maintain public records required by the District to perform the services or work set forth in this Agreement; and

Upon the request of the District's custodian of public records, provide the District 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 provided in Chapter 119, Florida Statutes, or as otherwise provided bylaw; and
Ensure that 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 contract , term and following completion of the Agreement if the Auditor does not #'ansfer the records to the District; and

Upon completion of the Agreement, transfer, at no cost to the District, all public records in possession of the Auditor or keep and maintain public records required by the District to perform the service or work provided for in this Agreement If the Auditor transfers all public records to the District upon completion of the Agreement, the Auditor shall destroy any duplicate public records that are . exempt or confidential and exempt from public disclosure requirements. If the Auditor keeps and maintains public records upon completion of the Agreement, the Auditor shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the District, upon request from the District's custodian of public records, in a format that is compatible with the information technology systems of the District.

Auditor acknowledges that any requests to inspect or copy public records relating to this Agreement must be made directly to the District pursuant to Section 119.0701(3), Florida Statutes. If notified by the District of a public records request for records not in the possession of the District but in possession of the Auditor, the Auditor shall provide such records to the District or allow the records to be inspected or copied within a reasonable time. Auditor acknowledges that should Auditor fail to provide the public records to the District within a reasonable time, Auditor may be subject to penalties pursuant to Section 119.10, Florida Statutes.

IF THE AUDITOR HAS QUESTIONS REGARDJNG THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO

THE AUDITOR'S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO TIDS AGREEMENT/CONTRACT, THE AUDITOR MAY CONTACT THE CUSTODIAN OF PUBLIC RECORDS FOR THE DISTRICT AT:

GMS-CF,LLC
135 WEST CENTRAL BLVD., SUITE 320
ORLANDO, FL 32801
TELEPHONE: 407-841-5524
EMAIL: GFLINT@GMSCFL.COM

District:	r>==	

Title:		Title: '\::>,,1-r. ..t.- t""-c...j _ ,..

Date:		Date:           1[1i1'j_   

-··-·.       ---· 

S ECTION VI

RESOLUTION 2019-04

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WINDSOR AT WESTSIDE COMMUNITY DEVELOPMENT DISTRICT APPROVING A PROPOSED BUDGET FOR FISCAL YEAR 2019/2020 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW; ADDRESSING TRANSMITTAL, POSTING AND PUBLICATION REQUIREMENTS; ADDRESSING SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has heretofore prepared and submitted to the Board of Supervisors ("Board") of the Windsor at Westside Community Development District ("District") prior to June 15, 2019, a proposed budget ("Proposed Budget") for the fiscal year beginning October 1, 2019 and ending September 30, 2020 ("Fiscal Year 2019/2020"); and

WHEREAS, the Board has considered the Proposed Budget and desires to set the required public hearing thereon.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WINDSOR AT WESTSIDE COMMUNITY DEVELOPMENT DISTRICT:

PROPOSED BUDGET APPROVED. The Proposed Budget prepared by the District Manager for Fiscal Year 2019/2020 attached hereto as Exhibit A is hereby approved as the basis for conducting a public hearing to adopt said Proposed Budget.

SETTING A PUBLIC HEARING. A public hearing on said approved Proposed Budget is hereby declared and set for the following date, hour and location:

DATE: HOUR: LOCATION:

July 26, 2019

10:00 a.m.

The Club at Windsor at Westside 2100 Tripoli Court
Kissimmee, Florida 34747

TRANSMITTAL OF PROPOSED BUDGET TO LOCAL GENERAL PURPOSE GOVERNMENT. The District Manager is hereby directed to submit a copy of the Proposed Budget to Osceola County at least 60 days prior to the hearing set above.

POSTING OF PROPOSED BUDGET. In accordance with Section 189.016, Florida Statutes, the District's Secretary is further directed to post the approved Proposed Budget on the District's website at least two days before the budget hearing date as set forth in Section 2, and shall remain on the website for at least 45 days.

PUBLICATION OF NOTICE. Notice of this public hearing shall be published in the manner prescribed in Florida law.

SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.

EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 26th DAY OF April, 2019.

ATTEST:	WINDSOR
COMMUNITY DISTRICT

AT		WESTSIDE DEVELOPMENT

Secretary

By:- - - - - - - - - - -
Its:- - - - - - - - - - - -

•	•	•	•	•	•	•	•	•	•	•	•

•••••••••

Windsor at Westside
Communi ty Development District

Proposed Budget
FY 2020

•	•	•	•	•	•	•	•	•	•	•	•	•	•	•

Table of Contents

1-2	 	General Fund

3-7	 	General Fund Narrative 

8	 	Debt Service Fund  Series 2015 

9-10	 	Amortization  Schedule Series 2015 

11	 	Debt Service Fund Series  2016 

12-13	 	Amortization Schedule Series 2016 

Windsor at Westside
Community Development District

Fiscal Year 2020 Proposed Budget General Fund

Adopted	Actual	Next	Projected	Proposed	
Budget	Thru	6	Thru	Budget	
 	FY2019	3/31/19	Months	9/30/19	FY2020 

Revenues
O&M Assessments	$198,963	$182,632	$16,331	$198,963	$198,963

Total Revenues	 	$198,963	$182,632	$16,331	$198,963	$198,963 

Expenditures
Administrative		

Engineering	$5,000	$0	$2,500	$2,500	$5,000	
Attorney	$15 ,000	$2,471	$5,029	$7,500	$15,000	
Arbitrage	$500	$0	$450	$450	$450	
Dissemination	$7,000	$3,500	$3,500	$7,000	$7,000	
Annual Audit	$4 ,500	$0	$4,600	$4,600	$4,700	
Trustee Fees	$7,000	$0	$7,000	$7,000	$7,000	
Assessment Administration	$5,000	$5,000	$0	$5,000	$5,000	
Management Fees	$37,132	$18,566	$18,566	$37,132	$37,132	
Information Technology	$600	$2,000	$300	$2,300	$600	
Telephone	$100	$18	$32	$50	$100	
Postage	$300	$44	$206	$250	$300	
Insurance	$5,950	$5,398	$0	$5,398	$5,950	
Printing & Binding	$1,500	$135	$615	$750	$1,500	
Legal Advertising	$3,000	$2,349	$651	$3,000	$3,000	
Other Current Charges	$700	$149	$151	$300	$700	
Property Appraiser	$500	$232	$0	$232	$500	
Property Taxes	$100	$0	$0	$0	$100	
Office Supplies	$200	$41	$59	$100	$200	
Dues, Licenses & Subscriptions	$175	$175	$0	$175	$175	
t3r;!.ministr!!.fivi:. ExQensi:_s	$94,257	$40,079	$43,658	$83 737	$94,407	
Oo_eration & !l:fflinten;,_ag_e						
Contract Services						
Field Services	$9 ,548	$4,774	$4,774	$9,548	$9,834	
Landscape Maintenance - Contract	$63,900	$26,002	$26,002	$52,003	$60,000	
Lake Maintenance	$10,500	$4,920	$4,920	$9,840	$10,500	
Wetland Monitoring & Maintenance	$9,400	$0	$0	$0	$9,400	
Property Insurance	$2,250	$1,980	$0	$1,980	$2,250	
Repairs & Maintenance						
Landscape Maintenance - Other	$3,500	$7,571	$2,429	$10,000	$10,000	
Repa s and Maintenance	$2,500	$174	$326	$500	$2,500	
Operamg supplies	$2,000	$18	$232	$250	$2,000	
Irrigation Repairs	$3,000	$1,809	$1,191	$3,000	$3,000	
Slgnage	$1,500	$0	$250	$250	$1,500	
Fountain Maintenance	$2,400	$900	$955	$1,855	$2,400	
Walls - Repair/Cleaning	$0	$0	$0	$0	$0	
Fencing	$0	$0	$0	$0	$0	

Subtotal Expenditures	 	$110,498	$48,148	$41,079	$89,226	$113,384 

Windsor at Westside
Community Development District

Fiscal Year 2020 Proposed Budget
		General Fund		
	Adopted
Budget	Actual
Thru	Next
6	Projected
Thru	Proposed
Budget	
	FY2019	3/31/19	Months	9/30/19	FY2020	
Utility
Eleclric	
$3,400	
$1,723	
$1,677	
$3,400	
$3,700	
Irrigation Water	$1,000	$242	$1,259	$1,501	$2,000	
Other						
Contingency	$215	$0	$100	$100	$215	

Subtotal Expenditures

Total Expenditures

 	$4,615	$1,965	$3,036	$5,001	$5,915

 	$209,370	$90,191	$87,773	$177,964	$213,706

Excess Revenues/(Expenditures)	($10,407)	$92,440	($71,442)	$20,999	{$14,743)	
Beginning Fund Balance	$10,407	$35,193	$0	$35,193	$14,743	
						
Ending Fund Balance	$0	$127,634	($71,442 )	$56,192	($0)	

Net Assessments	
FY2019
$198,963	

$198,963	
Add:  Discounts & Collecilon	 		$12,700		$12 ,700 Gross Assessments	 	$211.663	S2 11 663

FISCAL YEAR 2020

Product Tvn e	Per Unit Ne!O&M
Assessment	Per Unit Gross O&M
Assessment	
Townhome	$283	$301	
Single Family 40'	$302	$321	
Sin□le FamilV 50'	$377	$401	

GROSS PER UNIT ASSESSMENT COMPARISON CHART

FY2019	FY202D		
Gross Per Unit	Gross Per Unit	Increase/	
Product TunA	Units	Assessments		Assessments		fD acrease l 	
Townhome	96	$301	$301	$0	
Single Family 40'	243	$321	$321	$0	
Sinole FamUv 50'	261	$401	$401	to	

2

Windsor at Westside
Community Development District
GENERAL FUND BUDGET

REVENUES:

O&M Assessments

The District will levy a non-ad valorem assessment on all the assessable property within the District in order to pay for the operating expenditures during the fiscal year.

EXPENDITURES:

Administrative:

Engineering

The District's engineer, Osceola Engineering, Inc., will be providing general engineering services to the District, e.g. attendance and preparation for monthly board meetings, review invoices, etc.

Attorney

The District's legal counsel, Hopping, Green & Sams, will be providing general legal services to the District, e.g. attendance and preparation for monthly meetings, preparation and review of agreements, resolutions, etc.

Arbitrage

The District will contract with an independent certified public accountant to annually calculate the District's Arbitrage Rebate Liability on the Series 2016 Special Assessment Bonds.

Dissemination

The District is required by the Security and Exchange Commission to comply with Rule 15c2- 12(b)(5) which relates to additional reporting requirements for unrated bond issues. The District has contracted with Governmental Management Services-Central Florida, LLC for this service.

Annual Audit

The District is required by Florida Statutes to arrange for an independent audit of its financial records by an Independent Certified Public Accounting Firm. The District has contracted with Grau & Associates for this service.

Trustee Fees

The District issued Series 2015 Special Assessment Bonds and the Series 2016 Special Assessment Bonds that are deposited with a Trustee at Regions Bank.

Assessment Administration

The District will contract to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.

3

Windsor at Westside
Community Development District
GENERAL FUND BUDGET

Management Fees

The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services-Central Florida, LLC. The services include but are not limited to, recording and transcription of board meetings, administrative services, budget preparation, all financial reporting, annual audits, etc.

Information Technoloqv

Represents costs related to the District's accounting and information systems, District's website creation and maintenance, electronic compliance with Florida Statutes and other electronic data requirements.

Telephone

Telephone and fax machine.

Postage

The District incurs charges for mailing of agenda packages, overnight deliveries, correspondence, etc.

Insurance

The District's general liability and public officials liability coverage is provided by Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.

Printing & Binding

Printing and Binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes etc.

Legal Advertising

The District is required to advertise various notices for monthly Board meetings, public hearings, etc in a newspaper of general circulation.

Other Current Charges

Bank charges and any other miscellaneous expenses incurred during the year.

Property Appraiser

Represents a fee charged by Osceola County Property Appraiser's office for assessment administration services.

Office Supplies

Any supplies that may need to be purchased during the fiscal year, e.g., paper, minute books, file folders, labels, paper clips, etc.

4

Windsor at Westside
Community Development District
GENERAL FUND BUDGET

Dues, Licenses & Subscriptions

The District is required to pay an annual fee to the Florida Department of Economic Opportunity for
$175. This is the only expense under this category for the District.

Operation& Maintenance:

Field Services

Provide onsite field management of contracts for the Districts such as landscape and lake maintenance. Services to include onsite inspections, meetings with contractors, attend Board meetings and receive and respond to property owner phone calls and emails.

Landscape Maintenance - Contract

The District will maintain the landscaping within the Phase I common areas of the District. The amount is based upon contract with Down To Earth Lawn Care II, Inc. District anticipates Phase 2 ponds coming on board during fiscal year.

Description	Monthly	Annually	
Monaco & Westside Boulevard	$	2,182	$	26,180	
Monaco & Phase 2A Pond	$	1,667	$	20,000	
Phase 2B Pond	$	485	$	5,823	
Contingency		$	7,997	
		$	60,000	

Lake Maintenance - Contract

The District will provide lake maintenance for 3 lakes. The District has contracted with Applied Aquatic Management, Inc. for this service.

Description	Monthly	Annually	
One Retention Pond	$	295	$	3,540	
Pond 2A Phase 2	$	275	$	3,300	
Pond 28 Phase 2	$	250	$	3,000	
Contingency		 	$	660	
		$	10,500	

Wetland Monitoring & Maintenance

Represents estimated costs for the annual monitoring and maintenance of Phase 2 on-site wetlands and preservation areas within the District boundaries.

Description	Annuall y	
Mitigation Monitoring Mitigation Maintenance	$	3,000
$	6,400	
	$	9 400	

5

Windsor at Westside
Community Development District
GENERAL FUND BUDGET

Property Insurance

The District's property insurance coverage is provided by Florida Insurance Alliance (FIA) who specializes in providing insurance coverage to government agencies. FIA specializes in providing insurance coverage to governmental agencies.

Landscape Maintenance - Other

Represents estimated costs for any landscape repairs not included in landscape contract.

Repairs and Maintenance

Represents estimated costs for general repairs and maintenance to the common areas within Phase I of the District, including repairs and cleaning of walls and fencing maintained by the district.

Operating Supplies

Represents estimated cost of the purchase of operating supplies.

Irrigation Repairs

Represents estimated cost for any unforeseen repairs to the irrigation system such as replacing nozzles, rotors, line breaks, etc.

Siqnaqe

Represents estimated cost to maintain all District signs.

Fountain Maintenance

The District will provide maintenance to the fountain located within the District boundaries. Services include but are not limited to inspection reports, check and supply chemicals, clean area of debris and service three times per week. The District has contracted with Prestige Pool Care, Inc. for this service.

Description	Monthly	Annuallv	
Fountain Maintenance	$	150
Contingency	$	1,800
$	600	
	$	2,400	

6

Windsor at Westside
Community Development District
GENERAL FUND BUDGET

Electric

Represents estimated cost for electric to common areas and electric used to operate irrigation meters within the District. The District currently has one account with Duke Energy.

Account#	Description	Monthlv	Annually	
55906 38373	9000 W lrlo Bronson Memorial Hwy Sign	$	275	$	3,300	
Contingency			$	400	
	TOTAL		$	3,700	

Irrigation Water

Represents estimated cost for reclaimed water utilities of the common areas within the District. The District currently has one account with Toho Water Authority.

Account#	Description	Monthly	Annually	
002592178-				
033016529	2100 E. Monaco Blvd Fountain	$	125	$	1,500	
Contingency			$	500	
	TOTAL		
$	2,000	

Contingenc't.	

Represents estimated cost for any expense not budgeted in other line items.

7

Windsor at Westside
Community Development District

	Fiscal Year 2020 Proposed Budget
Debt Service Fund		
	Series 2015		
Adopted	Actual	Next	Projected	Proposed	
Budget	Thru	6	Thru	Budget	
FY2019	3/31/19	Months	9/30/19	FY2020	

Revenues		
Special Assessments	$276,388	$254,543	$21,845	$276,388	$276,388	
Interest Income	$0	$3,300	$1,200	$4,500	$500	
Carry Forward Surplus	$194,501	$195,743	$0	$195,743	$206,544	
Total Revenues	$470,889	$453,586	$23,045	$476 ,631	$483,432	

Expenses						
Interest - 11/1	$100,744	$100 ,744	$0	$100,744	$99,344	
Principal - 11/1	$70,000	$70,000	$0	$70,000	$75,000	
Interest - 5/1	$99,344	$0	$99,344	$99,344	$97,844	
Total Expenditures	$270,088	$170,744	$99,344	$270 ,088	$272,188	
						
Excess Revenues/(Expenditures)	$200,801	$282,843	($76,299)	$206,544	$211,244	

Principal - 11/1/2020	
$80,000	
Interest - 11/1/2020	 	$97,844	
Total	$177,844	

Product Type	

No.	

of Units	Maximum Annual
Debt Service	Per Unit Net Debt
Assessment	Per Unit Gross Debt Assessment	
Townhome	96	$75,218	$784	$834	
Single Family 40'	90	$96,961	$1,077	$1,146	
Single Family 50'	76	$104,208	$1,371	$1.459	
	262	$276,388			

8

Windsor at Westside Community Development District
Series 2015, Special Assessment Bonds Assessment Area One Project (Term Bonds Due 11/1/2045)

	Amortization Schedule		
Date	Balance	Principal	Interest	Annual	
					
11/1/19	$ 3,985,000	$	75,000	$	99,344	$	174,344	
5/1/20	$3,910,000	$	$	97,844	$ 		
11/1/20	$3,910,000	$	80,000	$	97,844	$	275,688	
5/1/21	$3,830,000	$	$	96,244	$	
11/1/21	$3,830,000	$	80,000	$	96,244	$	272,488	
5/1/22	$3,750,000	$	$	94,644	$	
11/1/22	$3,750,000	$	85,000	$	94,644	$	274,288	
5/1/23	$3,665,000	$	$	92,944	$	
11/1/23	$3,665,000	$	90,000	$	92,944	$	275,888	
5/1/24	$3,575,000	$	$	90,694	$	
11/1/24	$3,575,000	$	90,000	$	90,694	$	271,388	
5/1/25	$3,485,000	$	$	88,444	$	
11/1/25	$ 3,485,000	$	95,000	$	88,444	$	271,888	
5/1/26	$3,390,000	$	$	86,069	$	
11/1/26	$3,390,000	$ 100,000	$	86,069	$	272,138	
5/1/27	$3,290,000	$	$	83,569	$	
11/1/27	$3,290,000	$ 105,000	$	83,569	$	272,138	
5/1/28	$3,185,000	$	$	80,944	$	
11/1/28	$3,185,000	$ 110,000	$	80,944	$	271,888	
5/1/29	$3,075,000	$	$	78,194	$	
11/1/29	$3,075,000	$ 120,000	$	78,194	$	276,388	
5/1/30	$2,955,000	$	$	75,194	$	
11/1/30	$2,955,000	$ 125,000	$	75,194	$	275,388	
5/1/31	$2,830,000	$	$	72,069	$	
11/1/31	$2,830,000	$ 130,000	$	72,069	$	274,138	
5/1/32	$2,700,000	$	$	68,819	$	
11/1/32	$2,700,000	$ 135,000	$	68,819	$	272,638	
5/1/33	$2,565,000	$	$	65,444	$	
11/1/33	$2,565 ,000	$ 145 ,000	$	65,444	$	275,888	
5/1/34	$2,420,000	$	$	61,819	$	
11/1/34	$2,420,000	$ 150,000	$	61,819	$	273,638	
5/1/35	$2,270,000	$	$	58,069	$	
11/1/35	$2,270,000	$ 160,000	$	58,069	$	276,138	
5/1/36	$2,110,000	$	$	54,069	$	
11/1/36	$2,110,000	$ 165,000	$	54 ,069	$	273,138	

9

Windsor at Westside Community Development District
Series 2015, Special Assessment Bonds Assessment Area One Project {Term Bonds Due 11/1/2045)

Amortization Schedule

Date	Balance	Principal	Interest	Annual

5/1/37	$1,945,000	$	$	49,841 $
11/1/37	$1,945,000	$   175,000    $	49,841    $	274,681
5/1/38	$1,770,000	$	$	45,356 $
11/1/38	$ 1,77 0,000	$   185,00 0   $	45,356   $	275,713
5/1/39	$1,585,000	$	$	40,616 $
11/1/39	$1,585,000	$   195,000    $	40,616    $	276,231
5/1/40	$1,390,000	$	$	35,619 $
11/1/40	$1,390,000	$   205,000    $	35,619   $	276,238
5/1/41	$1,185,000	$	$	30,366 $
11/1/41	$1,185,000	$   215,000    $	30,366   $	275,731
5/1/42	$   970,000	$	$	24,856 $
11/1/42	$   970,000	$   225,00 0   $	24,856   $	274,713
5/1/43	$   745,000	$	$	19,091 $
11/1/43	$   745,000	$   235,000    $	19,091   $	273,181
5/1/44	$   510,000	$	$	13,069 $
11/1/44	$   510,000	$   250,000    $	1-3,069  $	276,138
5/1/45	$   260,000	$	$	6,663 $
11/1/45	$  260,000	$   260,000	$	6,663   $	273,325
Totals	$3,985,000	$3,320,431 $ 1,305.431 I

10

Windsor at Westside
Community Development District

	Fiscal Year 2020 Proposed Budget
Debt Service Fund		
	Series 2016		
Adopted	Actual	Next	Projected	Proposed	
Budget	Thru	6	Thru	Budget	
FY2019	3/31/19	Months	9/30/19	FY2020	

Revenues		
Special Assessments	$418,750	$381,818	$36,932	$418,750	$418 ,750	
Interest Income	$500	$4,705	$795	$5,500	$500	
Carry Forward Surplus	$282,112	$282,455	$0	$282,455	$290,178	
Total Revenues	$701,362	$668,978	$37,727	$706,705	$709,428	

Expenses						
Interest - 11/1	$150,897	$150,897	$0	$150,897	$148,884	
Principal - 11/1	$115,000	$115,000	$0	$115,000	$120,000	
Interest - 5/1	$148,884	$0	$148,884	$148,884	$146 ,784	
Transfer Out	$0	$1,746	$0	$1,746	$0	
Total Expenditures	$414,781	$267,643	$148,884	$416,527	$415,668	
						
Excess Revenues/(Expenditures)	$286,581	$401,335	($111,158)	$290,178	$293,760	

Principal - 11/1/2020	
$125,000	
Interest- 11/1/2020	 	$146,784	
Total	 	$271,784	

Product Type	

No. of Units	Maximum Annual
Debt Service	Per Unit Net Debt
Assessment	Per Unit Gross Debt
Assessment	
Single Family 40'	153	$146,903	$960	$1,146	
Single Family 50'	185	$157,883	$853	$1,459	
	338	
$418,750			

11

Windsor at Westside Community Development District
Series 2016, Special Assessment Bonds Assessment Area Two Project (Term Bonds Due 11/1/2046)

	Amortization Schedule		
Date	Balance	Principal	Interest	Annual	
					
11/1/19	$6,310,000	$ 120,000	$ 148,884	$	268,884	
5/1/20	$6,190,000	$	$ 146 784	$ 		
11/1/20	$6,190,000	$ 125,000	$ 146,784	$	418,569	
5/1/21	$6,065,000	$	$ 144,597	$	
11/1/21	$6,065,000	$ 125,000	$ 144,597	$	414,194	
5/1/22	$5,940,000	$	$ 142,019	$	
11/1/22	$5,940,000	$ 130,000	$ 142,019	$	414,038	
5/1/23	$5,810,000	$	$ 139,338	$	
11/1/23	$5,810,000	$ 140,000	$ 139,338	$	418,675	
5/1/24	$5,670,000	$	$ 136,450	$	
11/1/24	$5,670,000	$ 145,000	$ 136,450	$	417,900	
5/1/25	$ 5,525,000	$	$ 133,459	$	
11/1/25	$ 5,525 ,000	$ 150,000	$ 133,459	$	416,919	
5/1/26	$5,375,000	$	$ 130,366	$	
11/1/26	$5,375,000	$ 155,000	$ 130,366	$	415,731	
5/1/27	$5,220,000	$	$ 127,169	$	
11/1/27	$5,220,000	$ 160,000	$ 127,169	$	414,338	
5/1/28	$5,060,000	$	$ 123,869	$	
11/1/28	$5,060,000	$ 170,000	$ 123,869	$	417,738	
5/1/29	$4,890,000	$	$ 119,831	$	
11/1/29	$4,890,000	$ 175,000	$ 119,831	$	414,663	
5/1/30	$4,715,000	$	$ 115,675	$	
11/1/30	$4,715,000	$ 185,000	$ 115,675	$	416,350	
5/1/31	$4,530,000	$	$ 111,281	$	
11/1/31	$4,530,000	$ 195,000	$ 111,281	$	417,563	
5/1/32	$4,335,000	$	$ 106,650	$	
11/1/32	$4,335,000	$ 205,000	$ 106,650	$	418,300	
5/1/33	$4,130,000	$	$ 101,781	$	
11/1/33	$ 4,130 ,000	$ 215,000	$ 101,781	$	418,563	
5/1/34	$3,915,000	$	$	96,675	$	
11/1/34	$3,915,000	$ 225,000	$	96,675	$	418,350	
5/1/35	$3,690,000	$	$	91,331	$	
11/1/35	$3,690,000	$ 235,000	$	91,331	$	417,663	
5/1/36	$3,455,000	$	$	85,750	$	
11/1/36	$3,455,000	$ 245,000	$	85,750	$	416,500	
5/1/37	$3,210,000	$	$	79,931	$	
11/1/37	$3,210,000	$ 255,000	$	79,931	$	414,863	

12

Windsor at Westside Community Development District
Series 2016, Special Assessment Bonds Assessment Area Two Project (Term Bonds Due 11/1/2046)

		Amortization Schedule			
Date	Balance	Principal	Interest	Annual	

5/1/38	
$ 2,955,000	
$	
$	73,875	
$	
11/1/38	$2,955,000	$ 270,000	$	73,875	$	417,750	
5/1/39	$2,685,000	$	$	67,125	$	
11/1/39	$2,685,000	$ 280,000	$	67,125	$	414,250	
5/1/40	$2,405,000	$	$	60,125	$	
11/1/40	$2,405,000	$ 295,000	$	60,125	$	415,250	
5/1/41	$2,110,000	$	$	52,750	$	
11/1/41	$2,110,000	$ 310,000	$	52,750	$	415,500	
5/1/42	$1,800,000	$	$	45,000	$	
11/1/42	$1,800,000	$ 325,000	$	45,000	$	415,000	
5/1/43	$1,475,000	$	$	36,875	$	
11/1/43	$1,475,000	$ 340,000	$	36,875	$	413,750	
5/1/44	$1,135,000	$	$	28,375	$	
11/1/44	$1,135,000	$ 360,000	$	28,375	$	416,750	
5/1/45	$ 775,000	$	$	19,375	$	
11/1/45	$ 775,000	$ 380,000	$	19,375	$	418,750	
5/1/46	$ 395,000	$	$	9,875	$	
11/1/46	$ 395,000	$ 395,000	$	9,875	$	414,750	
Totals		$6,310,000	$5,201,547	$ 11 ,511,547 j	

13

·-   --,..	-·

S E CTION VII

S ECTt·ON·C

S	ECTION 1

Windsor at Westside
Community Development District

Summar   y of Invoices

January 16, 2019 to April 18, 2019

	Fund	Date	Check No.'s	Amount	
	General Fund	1/16/19	336-337	$	4,565.83	
		1/23/19	338-339	$	33,450.65	
		2/7/19	340	$	4,530.18	
		2/13/19	341-342	$	5,601.59	
		2/17/19	343-345	$	20,678 .11	
		2/26/19	346-347	$	408.50	
		3/5/19	348-350	$	1,407.48	
		3/7/19	351	$	4,605.56	
		3/12/19	352	$	1,700.00	
		3/19/19	353	$	4,333.59	
		3/20/19	354-355	$	43,249.35	
		3/26/19	356-357	$	855.30	
		4/2/19	358-361	$	2,144.21	
		4/11/19	362	$	4,593.37	
		4/16/19	363-364	$	4,483.59	
				$	136,607 .31	
				$	136,601.31 1	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 4/19/19
***  CHECK DATES 01/16/2019 - 04/18/2019 ***	WINDSOR GENERAL FUND
BANK A GENERAL FUND

PAGE	1

CHECK  VEND# ••...INVOICE•...••••EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS

STATUS	AMOUNT	.••.CHECK...•.
AMOUNT	#

1/16/19 00014

1/16/19 00012

1/10/19 24867	201901 320-53800-46400
LANDSCAPE MAINT-JAN19
DOWN TO EARTH LAWNCARE II, INC.
1/09/19 2018298	201901 310-51300-49100
2018 TAX ROLL

*	4,333.59
- - - -  -  -  - -  - - -4,-33-3.-59-
*	232.24

000336

1/23/19 00013

OSCEOLA COUNTY PROPERTY APPRAISER
1/17/19 01172019 201901 300-20700-10000
FY19 OSCEOLA TAX DS 2015

- - -  -  - -  - -	- - -2-32-.2-4 000337

-

*	13,776.96

1/23/19 00013

WINDSOR AT WESTSIDE CDD C/0 REGIONS
1/17/19 01172019 201901 300-20700-10100
FY19 OSCEOLA TAX DS 2016

-  - -  - -  -  -  -  - - -13-,77-6.-96-
*	19,673.69

000338

WINDSOR AT WESTSIDE CDD C/0 REGIONS
2/07/19 00001	2/01/1998	201902 310-51300-34000
MANAGEMENT FEES-FEB19 2/01/1998	201902 310-51300-35100
INFORMATION TECH-FEB19 2/01/1998	201902 310-51300-31300
DISSEMINATION-FEB19
2/01/1998	201902 310-51300-51000
OFFICE SUPPLIES
2/01/1998	201902 310-51300-42000
POSTAGE
2/01/1998	201902 310-51300-42500
COPIES
2/01/1999	201902 320-53800-12000
FIELD MANAGEMENT-FEB19

19,673.69 000339

- - - - - - - - - - - - -

-	-
*	3,094.33
*	50.00
*	583.33
*	.15
*	2.35
*	4.35
*	795.67

2/13/19 00015

GOVERNMENTAL MANAGEMENT SERVICES
1/31/19 175150	201901 320-53800-46200
AQUATIC PLANT MGMT-JAN19

-  -  -  - - -  - - -  - -4,-53-0-.18- 000340
*	820.00

2/13/19 00014

APPLIED AQUATIC MANAGEMENT, INC
1/31/19 26693	201901 320-53800-46600
IRRIG RPRS-01/22/19
2/10/19 27807	201902 320-53800-46400
LANDSCAPE MAINT-FEB19

-  -  -  - -  -  - -  - -	-82-0.-00-

-

*	448.00
*	4,333.59

000341

2/17/19 00013

DOWN TO EARTH LAWNCARE II, INC.
2/17/19 02172019 201902 300-20700-10000
FY19 DEBT SERV SER2015

-  - -  -  - -  - - -  -  -4,-78-1.-59- 000342
*	5,999.64

WINDSOR AT WESTSIDE CDD C/0 REGIONS	5,999.64 000343

WIND WINDSOR AT WES TVISCARRA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 4/19/19
***  CHECK DATES 01/16/2019 - 04/18/2019 ***	WINDSOR GENERAL FUND
BANK A GENERAL FUND

PAGE	2

CHECK  VEND# ...•.INVOICE......•.EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS

STATUS

AMOUNT

....CHECK••.•• AMOUNT	#

2/17/19 00013

2/17/19 02172019 201902 300-20700-10100
FY19 DEBT SERV SER2016

*	8,567.59

2/17/19 00013

WINDSOR AT WESTSIDE CDD C/0 REGIONS
2/17/19 02172019 201902 300-20700-10100	*
PULTE HOME CORP. SER2016

6,110.88

8,567.59 000344

2/26/19 00021

WINDSOR AT WESTSIDE CDD C/0 REGIONS
2/01/19 1119	201902 320-53800-46700
FOUNTAIN SERVICE-FEB19

- -  -  -  - - - -  - -  -6,-11-0.-88-
*	150.00

000345

2/26/19 00003

MARA SOLUTION CORP
2/11/19 105623	201901 310-51300-31500
DRFT AGDA/MONIT LEGIS/ADA

-  - - - - - - -  -  - - -1-50-.0-0 000346
*	258.50

3/05/19 00015

3/05/19 00014

HOPPING GREEN & SAMS
2/28/19 175760	201902 320-53800-46200
AQUATIC PLANT MGMT-FEB19
APPLIED AQUATIC MANAGEMENT, INC
2/25/19 28978	201902 320-53800-46600
IRRIGATION RPRS-02/13/19

-  - - -  -  -  - - - - -  -25-8.-50-
*	820.00
- - -  - - -  -  -  -  - -  -8-20.-00-
*	437.48

000347

000348

3/05/19 00021

3/07/19 00001

DOWN TO EARTH LAWNCARE II, INC.
3/01/19 1135	201903 320-53800-46700
FOUNTAIN SERVICES-MAR19
MARA SOLUTION CORP
3/01/19 100	201903 310-51300-34000
MANAGEMENT FEES-MAR19
3/01/19 100	201903 310-51300-35100
INFORMATION TECH-MAR19
3/01/19 100	201903 310-51300-31300
DISSEMINATION-MAR19
3/01/19 100	201903 310-51300-51000
OFFICE SUPPLIES
3/01/19 100	201903 310-51300-42000
POSTAGE
3/01/19 100	201903 310-51300-42500
COPIES
3/01/19 100	201903 310-51300-41000
TELEPHONE
3/01/19 101	201903 320-53800-12000
FIELD MANAGEMENT-MAR19
3/01/19 101	201903 320-53800-43000
PHOTOCELL

- - -  - - - - -  -  - -  -43-7.-4-8 000349
*	150.00

-

- - - - -  -  -  -  - - -  -1-50-.00 000350
*	3,094.33
*	50.00
*	583.33
*	20.18
*	3.00
*	35.25
*	6.29
*	795.67
*	17.51

GOVERNMENTAL MANAGEMENT SERVICES	4,605.56 000351

WIND WINDSOR AT WES TVISCARRA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 4/19/19
***  CHECK DATES 01/16/2019 - 04/18/2019 ***	WINDSOR GENERAL FUND
BANK A GENERAL FUND

PAGE	3

CHECK  VEND# •••••INVOICE..••. •••EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS

3/12/19	00022	1/17/19	

3/19/19	
00014	
3/10/19	

3/20/19	
00013	
3/19/19	

3/20/19	
00013	
3/19/19	

3/26/19	
00014	
3/20/19	

3/26/19	
00004	
1/16/19	

1181	201901 310-51300-35100
ADA COMP CHCK/REBBLD SITE

STATUS

*

AMOUNT	.•••CHECK.•.••
AMOUNT	#
1,700.00

NEWAGETUTORS LLC DBA VGLOBALTECH
30637	201903 320-53800-46400
LANDSCAPE MAINT-MAR19

- - - - -  -  -  -	- -1-,700.-00-

-	-

*	4,333.59

000352

DOWN TO EARTH LAWNCARE II, INC.
03192019 201903 300-20700-10000
FY19 DEBT SERVICE SER2015

-  -  -  - - -  -  - - - -4,-33-3.-59-
*	17,812.64

000353

WINDSOR AT WESTSIDE CDD C/0 REGIONS
03192019 201903 300-20700-10100
FY19 DEBT SERVICE SER2016

- - -  -  -  -  - - - - 1-7-,81-2.-64-
*	25,436.71

000354

WINDSOR AT WESTSIDE CDD C/0 REGIONS
31488	201903 320-53800-46600
IRRIG RPRS-03/07/19

- -  - - -  -  - - - -
*	477.80

2-5,-4-36.-71- 000355

DOWN TO EARTH LAWNCARE II, INC.
39743350 201901 310-51300-48000
NOT.OF MEETING 01/25/19 1/30/19 39743350 201901 310-51300-48000
NOT.OF MEETING 02/08/19

- -  - -  - -  -  - - -  -  -47-7.-80 000356

-

*	158.75
*	218.75

4/02/19 00015

ORLANDO SENTINEL
3/31/19 176405	201903 320-53800-46200
AQUATIC PLANT MGMT-MAR19

-  -  -  -  - -  -  -	-  -3-77-.50-

- -

*	820.00

000357

4/02/19 00014

4/02/19 00003

APPLIED AQUATIC MANAGEMENT, INC
3/26/19 31706	201903 320-53800-46600
IRRIG RPRS 03/15/19
DOWN TO EARTH LAWNCARE II, INC.
3/11/19 106359	201902 310-51300-31500
CDD MTG/MONIT.LEG/ADA COM

-  -  - - -  -  -  - - -  - -8-20.-0-0 000358
*	446.21
-  -  - - -  -  -  -  -  - -  -4-46-.21- 000359
*	704.00

4/02/19 00023

HOPPING GREEN & SAMS
3/11/19 248015	201903 320-53800-46800

4/11/19 00001	4/01/19	102	201904 310-51300-34000	
	4/01/19	102	201904 310-51300-35100	

BACKFLOW RECERTIFICATION

-  - - - - -  -  - - -  -  -7-04-.00-
*	174.00

000360

MANAGEMENT FEES-APR19 INFORMATION TECH-APR19

DAVID PELLOT

WIND WINDSOR AT WES TVISCARRA

-  -  - -  - -  -  -  -  -  - -1-74-.00- 000361
*	3,094.33
*	50.00

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 4/19/19
***  CHECK DATES 01/16/2019 - 04/18/2019 ***	WINDSOR GENERAL FUND
BANK A GENERAL FUND

PAGE	4

CHECK	VEND# .....INVOICE•.......EXPENSED TO...	VENDOR NAME DATE		DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
4/01/19 102	201904 310-51300-31300
DISSEMINATION-APR19
4/01/19 102	201904 310-51300-51000
OFFICE SUPPLIES
4/01/19 102	201904 310-51300-42000
POSTAGE
4/01/19 102	201904 310-51300-42500
COPIES
4/01/19 103	201904 320-53800-12000
FIELD MANAGEMENT-APR19
4/01/19 103	201904 320-53800-46700
LOWES/FOUNTAIN TIMER

STATUS

*
*
*
*
*
*

AMOUNT	....CHECK.....
AMOUNT	#
583.33
.18
11.51
3.15
795.67
55.20

4/16/19 00014

4/16/19 00021

GOVERNMENTAL MANAGEMENT SERVICES
4/10/19 33188	201904 320-53800-46400
LANDSCAPE MAINT-APR19
DOWN TO EARTH LAWNCARE II, INC.
4/01/19 1151	201904 320-53800-46700
FOUNTAIN SERVICE-APR19

*	4,333.59

*	150.00

4,593.37 000362

4,333.59 000363

MARA SOLUTION CORP	150.00 000364

TOTAL FOR BANK A TOTAL FOR REGISTER

136,607.31
136,607.31

WIND WINDSOR AT WES TVISCARRA

S ECTION 2

••••••••

•	•	•	•	•	•	•	•	•	•	•	•

Windsor at Westside
Community Development District

Unaudited Financial Report

March  31, 2019

•	•	•	•	•	•	•	•	•	•	•	•	•	•	•

Table of Contents

Balance Sheet

General Fund Income Statement

Debt Service Income Statement Series 2015

Debt Service Income Statement Series 2016

Capital Projects Income Statement Series 2015

Capital Projects Income Statement Series 2016

Month to Month

Long Term Debt Summary

Assessment  Receipt Schedule

10-12	Construction Schedule Series 2015

13-15	Construction Schedule Series 2016

WINDSOR AT WESTSIDE
COMMUNITY DEVELOPMENT DISTRICT BALANCE SHEET
March 31, 2019
GENERAL	DEBT SERVICE	CAPITAL PROJECTS	TOTALS FUND		FUND		FUND		2019

ASSETS:
CASH
OPERATING ACCOUNT	$142,011	$142,011 INVESTMENTS
SERIES 2015
RESERVE		
$139,656		
$139,656	
REVENUE		$282,465		$282,465	
INTEREST		$40		$40	
SINKING FUND		$28		$28	
CONSTRUCTION			$33	$33	
SERIES 2016
RESERVE		
$211,590		
$211,590	
REVENUE		$400,798		$400,798	
INTEREST		$69		$69	
CONSTRUCTION			$3,797	$3,797	
TOTAL ASSETS	$142,011	$1,034,645	$3,830	$1,180,486	

LIABILITIES:					
ACCOUNTS PAYABLE	$2,144			$2, 144	
DUE TO DEVELOPER	$12 , 233			$12,233	
FUND EQUI TY:					
FUND BALANCES:
RESTRICTED FOR DEBT SERVICE 2015		
$422,189		
$422,189	
RESTRICTED FOR DEBT SERVICE 2016		$612,456		$612,456	
RESTRICTED FOR CAPITAL PROJECTS 2015			$33	$33	
RESTRICTED FOR CAPITAL PROJECTS 2016			$3,797	$3,797	
UNASSIGNED	$127,634			$127,634	
TOTAL LIABILITIES & FUND EQUITY	$142,011	$1,034,645	$3,830	$1,180,486	

WINDSOR AT WESTSIDE
COMMUNITY  DEVELOPMENT DISTRICT

GENERAL FUND
Statement of Revenues & Expenditures For The Period Ending March 31, 2019

	ADOPTED	PRORATED BUDGET	ACTUAL			
	BUDGET	Thru 03/31/19	Thru 03/31/19	VARIANCE		
REVENUES:						
ASSESSMENTS - TAX ROLL	$195,643	$180,145	$180,145		$0	
ASSESSMENTS - DIRECT	$3,320	$2,487	$2,487		$0	

TOTAL REVENUES	 	$198,963	$182,632	$182,632	$0

EXPENDITURES:

ADMINISTRATIVE:		
ENGINEERING	$5,000	$2,500	$0	$2,500	
ATTORNEY	$15,000	$7,500	$2,471	$5,029	
ARBITRAGE	$500	$0	$0	$0	
DISSEMINATION	$7,000	$3,500	$3,500	$0	
ANNUAL AUDIT	$4,500	$0	$0	$0	
TRUSTEE FEES	$7,000	$0	so	$0	
ASSESSMENT ADMINISTRATION	$5,000	$5,000	$5,000	$0	
MANAGEMENT FEES	$37,132	$18,566	$18,566	$0	
INFORMATION TECHNOLOGY	$600	$300	$2,000	($1,700)	
TELEPHONE	$100	$50	$18	$32	
POSTAGE	$300	$150	$44	$106	
INSURANCE	$5,950	$5,950	$5,398	$552	
PRINTING & BlNDING	$1,500	$750	$135	$615	
LEGAL ADVERTISING	$3,000	$1,500	$2,349	($849)	
OTHER CURRENT CHARGES	$700	$350	$149	$201	
PROPERTY APPRAISER FEE	$500	$500	$232	$268	
PROPERTY TAXES	$100	$100	$0	$100	
OFFICE SUPPLIES	$200	$100	$41	$59	
DUES, LICENSE & SUBSCRIPTIONS	$175	$175	$175	$0	

OPERATION & MAINTENANCE:					
Contract Services					
FIELD SERVICES	$9,548	$4,774	$4,774	($0)	
LANDSCAPE MAINTENANCE - CONTRACT	$63,900	$31,950	$26,002	$5,948	
LAKE MAINTENANCE	$10,500	$5,250	$4,920	$330	
WETLAND MONITORING & MAINTENANCE	$9,400	$4,700	$0	$4,700	
PROPERTY INSURANCE	$2,250	$2,250	$1,980	$270	
Repairs & Maintenance					
LANDSCAPE MAINTENANCE -OTHER	$3,500	$1,750	$7,571	($5,821)	
REPAIRS· GENERAL	$2,500	$1,250	$174	$1,076	
OPERATING SUPPLIES	$2,000	$1,000	$18	$982	
IRRIGATION REPAIRS	$3,000	$1,500	$1,809	($309)	
51GNAGE	$1,500	$750	$0	$750	
FOUNTAIN MAINTENANCE	$2,400	$1,200	$900	$300	

Utility					
ELECTRIC	$3,400	$1,700	$1,723	($23)	
IRRIGATION WATER	$1,000	$500	$242	$258	

Other					
CONTINGENCY	$215	$108	$0	$108	
TOTAL EXPENDITURES	$209,370	$105,673	$90,191	$15,481	
					
EXCESS REVENUES (EXPENDITURES)	($10,407}		$92,440		
					
FUND BALANCE· Beginning	$10,407		$35,193		

FUND BALANCE· Ending	 	$0	$127,634	
2

WINDSOR AT WESTSIDE
COMMUNITY DEVELOPMENT DISTRICT

DEBT SERVICE FUND SERIES 2015
Statement of Revenues  & Expenditures
For The Period Ending  March 31, 2019

	ADOPTED	PRORATED BUDGET	ACTUAL		
	BUDGET	Thru 03/31/19	Thru 03/31/19	VARIANCE	
REVENUES:						
SPECIAL ASSESSMENTS		$276,388	$254,543	$254,543	$0	
INTEREST		$0	$0	$3,300	$3,300	
TOTAL REVENUES		$276,388	$254,543	$257,843	$3,300	

EXPENDITURES:						
INTEREST - 11/1		$100,744	$100,744	$100,744	$0	
PRINCIPAL - 11/1		$70,000	$70,000	$70,000	$0	
INTEREST· 5/1		$99,344	$0	$0	$0	
TOTAL EXPENDITURES		$270,088	$170,744	$170,744	$0	
						
EXCESS REVENUES (EXPENDITURES)		$6,300		$87,099		
						
FUND BALANCE· Beginning		$194,501		$335,090		
						
FUND BALANCE -Ending		$200,801		$422,189		

3

WINDSOR AT WESTSIDE
COMMUNITY DEVELOPMENT DISTRICT

DEBT SERVICE FUND SERIES 2016
Statement of Revenues  & Expenditures
For The Period Ending March 31, 2019

	ADOPTED	PRORATED BUDGET	ACTUAL		
	BUDGET	Thru 03/31/19	Thru 03/31/19	VARIANCE	
REVENUES:					
ASSESSMENTS· TAX ROLL	$394,318	$363,491	$363,491	$0	
ASSESSMENTS· DIRECT BILLED	$24,432	$18,327	$18,327	$0	
INTEREST	$500	$500	$4,705	$4,205	
TOTAL REVENUES	$419,250	$382,318	$386,523	$4,205	

EXPENDITURES:					
INTEREST· 11/1	$150,897	$150,897	$150,897	$0	
PRINOPAL-11/1	$115,000	$115,000	$115,000	$0	
INTEREST - 5/1	$148,884	$0	$0	$0	
TRANSFER OUT	$0	$0	$1,746	($1,746)	
TOTAL EXPENDITURES	$414,781	$265,897	$267,643	($1,746)	
					
EXCESS REVENUES (EXPENDITURES)	$4,469		$118,880		
					
FUND BALANCE· Beginning	$282,112		$493,576		
					
FUND BALANCE -Ending	$286,581		$612,456		

4

WINDSOR AT WESTSIDE
COMMUNITY  DEVELOPMENT  DISTRICT

CAPITAL PROJECTS FUND SERIES 2015
Statement of Revenues & Expenditures
For The Period Ending March 31, 2019

REVENUES:

ADOPTED BUDGET

PRORATED BUDGET
Thru 03/31/19

ACTUAL
Thru 03/31/19	VARIANCE

INTEREST

TOTAL REVENUES

$0	$0	$0	$0

$0	$0	$0	$0

EXPENDITURES:

CAPITAL OUTLAY	$0	$0	$0	$0

TOTAL EXPENDITURES	$0	$0	$0	$0

EXCESS REVENUES (EXPENDITURES)	 	$0	$0		
FUND BALANCE -Beginning	 	$0	$33		
FUND BALANCE-Ending	 	$0	$33		

5

WINDSOR AT WESTSIDE
COMMUNITY  DEVELOPMENT DISTRICT

CAPITAL PROJECTS FUND SERIES 2016
Staeme nt of Revenue Expenditures
ForThe Pe rbd Ending March 31,2019

REVENUES:

INTEREST
TRANSFER I N- EXCESS RESERVE

ADOPTED	PRORATED BUDGET	ACTUAL
BUDGET	Th ru03/31/19	Th ru03/31/19

$0	$0	$35
$0	$0	$1746

VARIANCE

$35
$1746

TOTAL REVENUES	 	$0		$0	$1781	$1781 	
EXPENDITURES:

CAPITAL OUTLAY	

$0	$0	$0	$0	
TOTAL EXPENDITURES	 	$0	$0	$0	$0	
EXCESS REVENUES (EXPENDITURES)	 	$0		$1781		
FUND BALANCE - Beginning	 	$0		$2P16		
FUNO BALANCE - Ending	 	$0		$3797		

6

WINDSOR AT WESTSIDE
Community Development District

	Oct	Nov	Dec	Jan	Feb	Mar	Aer	Ma,	Jun	Jul	Aul	Sep	Total	
REVENUES·														

ASSESSMENTS - TAX ROLL	$0	$21,885	$138,093	$3,314	$4,246	$12,606	$0	$0	$0	$0	$0	$0	$180,145	
ASSESSMENTS - DIRECT BIUED	$0	$1,660	$0	$827	$0	$0	$0	$0	$0	$0	$0	$0	$2,487	
TOTAL REVENUES	sa	
$23,S4S	
SBB,093	
$4,141	
$4,246	
$12,606	$0	
$0	So	so	so	so	1s2.s32 I	
EXPENDITURES:

ADMINISfflAUVE;
ENGINEERING	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
ATTORNEY	$270	$1,238	$0	$259	$704	$0	$0	$0	$0	$0	$0	$0	$2,471
ARBITRAGE	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
DISSEMINATION	$583	$583	$583	$583	$583	$583	$0	$0	$0	$0	$0	$0	$3,500
ANNUAL AUDIT		$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0 TRUSTEE FEES		$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0 ASSESSMENT ADMINISTRATION	$5,000	$0	$0	$0	$0	$0                   $0                   $0                   $0                   $0                   $0                   $0                    $5,000 MANAGEMENT FEES                            $3,094                 $3,094                  $3,094                 $3,094                 $3,094               $3,094                     $0                      $0                    $0                      $0                      $0                        $0                  $18,566  INFORMATION  TECHNOLOGY                                                $50                      $50                       $50                  $1,750                       $50                     $50                     $0                       $0                      $0                      $0                        $0                      $0                 $2,000
TELEPHONE		$0	$12	$0		$0	$0	$6	$0	$0	$0	$0	$0	$0	$18 POSTAGE		$6	$20	$2	$11	$2	$3	$0	$0	$0	$0	$0	$0	$44 INSURANCE	$5,398		$0	$0		$0	$0	$0                    $0                    $0                    $0                    $0                     $0                     $0                    $5,398 PRINTING & BINDING                                                          $46                     $1                    $48                        $1                         $4                     $35                     $0                       $0                      $0                     $0                      $0                        $0                       $135 LEGAL ADVERTISING                                          $1,519                   $453                        $0                    $378                        $0                      $0                     $0                      $0                      $0                      $0                      $0                        $0                    $2,349 OTHER CURRENT CHARGES                             $53                       $31                       $33                         $0                       $15                     $17                    $0                      $0                     $0                     $0                       $0                       $0                      $149 PROPERTY APPRAISER FEE                                                 $0                        $0                          $0                    $232                        $0                      $0                     $0                      $0                      $0                      $0                       $0                       $0                    $232
PROPERTY TAXES	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
OFFICE SUPPUES	$0	$0	$20	$0	$0	$20	$0	$0	$0	$0	$0	$0	$41
DUES, LICENSE & SUBSCRIPTIONS	$175	$0	$0	$0	$0	$0	$0	$0	so	$0	$0	$0	$175

QP ATIDN & MAIIY_T f.Nd fY.{;£:

Contract Services
FIELD SERVICES	$796	$796	$796	$796	$796	$796	$0	$0	$0	$0	$0	$0	$4,774
LANDSCAPE MAINTENANCE ·  CONTRACT	$4,334	$4,334	$4,334	$4,334	$4,334	$4,334	$0	$0	so	$0	$0	$0	$26,002
LAKE MAINTENANCE		$820	$820	$820	$820	$820	$820	$0	$0	$0	$0	$0	$0	$4,920 WETLAND MONITORING & MAINTENANCE			$0		$0		$0		$0		$0		$0	$0	$0	$0	$0	$0	$0		$0 PROPERTY INSURANCE	$1,980		$0		$0		$0		$0		$0                     $0                       $0                      $0                       $0                        $0                        $0                   $1,980

Repairs & Maintenance
LANDSCAPE MAINTENANCE• OTHER	$7,127	$444	$0	$0	$0			$0	$0	$0	$0	$0	$0	$0	$7,571 REPAIRS - GENERAL		$0		$0	$0	$0	$0	$174	$0	$0	$0	$0	$0	$0		$174 OPERATING SUPPLIES		$0		$0	$0	$0	$0		$18                     $0                       $0                      $0                       $0                         $0                        $0                       $18
IRRIGATION REPAIRS	$0	$0	$0	$448	$437	$924	$0	$0	$0	$0	$0	$0	$1,809
SIGNAGE	so	$0	$0	$0	$0	$0	$0	$0	$0	so	$0	$0	$0
FOUNTAIN MAINTENANCE	$150	$150	$150	$150	$150	$150	$0	$0	$0	$0	$0	$0	$900

Utility
ELECTRIC	$270	$268	$305	$304	$280	$296	$0	$0	$0	$0	$0	$0	$1,723
IRRIGAT ION WATER	$43	$40	$43	$41	$40	$34	$0	$0	$0	$0	$0	$0	$242

Other
CONTINGENCY	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
TOTAL EXPENDITURES	$31 ,713	$12,334	$10,279	$13,201	$11,310	$11,354	$0	$0	$0	$0	$0	$0	$90,191 I
Excess Revenues (Expenditures)	(S31,7131	$11 , 211	$127,814	($9,0591	($7,064)	$1,252	$0	$0	$0	$0	$0	$0	$92,440 I

7

WINDSOR  AT WESTSIDE
COMMUNITY DEVELOPMENT DISTRICT
LONG TERM DEBT REPORT

SERIES 2015, SPECIAL ASSESSMENT BONDS (ASSESSMENT AREA ONE PROJECT)	
INTEREST RATES:	4.000%,5.000%, 5.125%	
MATURITY DATE:	11/1/2045	
RESERVE FUND DEFINITION	50%0F MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$138,194	
RESERVE FUND BALANCE	$139,656	
BONDS OUTSTANDING - 6/30/15	$4,190,000	
LESS: PRINCIPAL PAYMENT 11/1/16	($65,000)	
LESS: PRINCIPAL PAYMENT 11/1/17	($70,000)	
LESS: PRINCIPAL PAYMENT 11/1/18	($70,000)	
CURRENT BONDS OUTSTANDING	$3,985,000	

SERIES 2016, SPECIAL ASSESSMENT BONDS (ASSESSMENT AREA TWO PROJECT)	
INTEREST RATES:	3.500%,4.125%, 4.750%, 5.000%	
MATURITY DATE:	11/1/2046	
RESERVE FUND DEFINITION	50% OF MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$209,375	
RESERVE FUND BALANCE	$211,590	
BONDS OUTSTANDING- 5/31/16	$6,535,000	
LESS: PRINCIPALPAYMENT 11/1/17	($110,000)	
LESS: PRINCIPAL PAYMENT 11/1/18	($115,000)	
CURRENT BONDS OUTSTANDING	$6,310,000	

8

Windsor at  Westside CDD
COMMUNITY  DEVELOPMENT DISTRICT

SPECIAL ASSESSMENT RECEIPTS • FY2019 TAX COLLECTOR
GROSS ASSESSMENTS $	922,181   $	208,131   $	294,088    $	419,962
NET ASSESSMENTS $	866,850   $	195,643   $	276,443    $	394,764

DATE RECEIVED	

DIST.	
GROSS ASSESSMENTS RECEIVED	
DISCOUNTS/ PENALTIES	
COMMISSIONS PAID	
INTEREST INCOME	
NET AMOUNT RECEIVED	
GENERAL FUND 22.57%	2015
DEBT SERVICE 31.89%	2016
DEBT SERVICE 45.54%	
TOTAL
100%	

11/7/18
11/26/18
12/10/18
12/21/18
1/11/19
1/11/19
1/11/19
2/13/19
3/11/19
4/9/19
4/9/19
4/12/19	
ACH ACH ACH ACH ACH ACH ACH ACH ACH ACH ACH ACH	
$	2,912.43    $	152.90    $	55.19    $	$	2,704.34
$	100,195.84     $    4,007.70    $	1,923.76    $	$     94,264.38
$	620,046.87     $   24,801.02     $   11,904.92    $	$   583,340.93
$	30,U6.58     $   1,049.44    $	581.94    $	$     28,515.20
$	13,764.05    $	412.92   s	267.02    $	$      13,084.11
$	1,508.53    $	45.25   s	29.27    $	$	1,434.01
$	$	$	s	167.53    $	167.53
$	19,603.96    $	406,73    $	383.95    $	$     18,813.28
$	57,601.53    $	605,95    $	1,139.91    $	$     55,855 .67
$	25,655.81   $	$	513,11   $	$    25,142.70
$	1,508.51    $	$	30.17    $	s	1,478.34
$	$	$	s	41.78    $	41.78
$	$	$	$	$
$	$	$	$	s
$	$	$	$	$	$	610.35   $	862.43    $	1,231.56    $	2,704.34
$	21,274.95    $      30,061.36    $      42,928.07    $   94,264.38
$      131,656.86    $    186,030.20    $    265,653.87    $ 583,340,93
$	6,435.73   $	9,093.63    $     12,985.84    $      28,515.20
s	2,953.01   s	4,172.59    $	5,958.51    $      13,084.11
$	323.65   $	457.31    $	653.05   $	1,434.01
s	37.81    $	53.43    $	76.29    $	167,53
$	4,246.05    $	5,999.64     $	8,567.58    $      18,813.28
$	12,606.32    $      17,812.64    $      25,436.71    $    55,855.67
$	5,674.57    $	8,018.13     $       11,450.00     $    25,142.70
$	333,65    $	471.45    $	673.24    $	1,478.34
$	9.43   $	13.32    $	19.03   $	41.78
$	$	$	$
$	$	$	$
$	$	$	$	
TOTALS		$	872,944.11	31,481.91	$ 16,829.24	$	209.31	s	824,842.27	$ 186,162.40	$ 263,046.13	375,633.75	$ 824 842.27	

DIRECT BILLED ASSESSMENTS

PULTE HOME CORPORATION	$27,751.38	$3,319.84	$24,431.54

DATE
RECEIVED	DUE DATE	CHECK
NO.	NET
ASSESSED	AMOUNT
RECEIVED	GENERAL
FUND	SERIES
2016	
11/1/18	11/1/18	91273182	$	13,875.69	$ 13,875.69	$	1,659.92	$ 12,215.77	
1/9/19	2/1/19	91274562	$	6,937.84	$	6,937.84	$	826,96	$	6,110.88	
4/8/19	5/1/19	91276499	$	6,937.84	$	6,937.84	$	829.96	$	6,107.88	
			$	27,751.37	$ 27,751.37	$	3,316.84	$ 24,434.53	

9

Windsor  at Westside
Community Development District

Special Assessment Bonds, Series 2015 (Assessment Area One Project)

Date	Requisition#		Contractor	Description	Requisition		
Fisca I Year 2015							
6/18/15	1		Pulte Home Corporation	Assessment Area One Project	$ 3,494,616.92		
8/28/15	2		Osceola Engineering Inc.	Series 2015 Bond Issuance Process	$	12,564.92		
8/28/15	3		Hopping Green & Sams	Phase I Acquisition Process	$	7,67S.64		
9/25/15	4		Governmental Management Se rvices -CF, LLC	FY2015 Construction Accounting	$	3,500.00		
9/25/15	5		Hopping Green & Sams	Status of conveyance of TWA utilities	$	516.19		
			TOTAL		$ 3,518,873.67		

Fiscal Year 2015							
7/1/15	Interest			$	3.12	
8/1/15	Interest			$	12.97	
9/1/15	Interest			$	11.20	
		TOTAL		$	27.29	
			
Acquisition/Construction Fund at 6/23/15	
$ 3,690,844.75	
			interest Earned thru 9/30/15	$	27.29	
			Requisitions Paid thru 9/30/15	$ (3,518,873.67)	
			Remaining Acquisition/Construction Fund	   $	171,998.37 	

Date	Requisition #	Contractor	Description		Requisition	
Fiscal Year 2016
11/20/15	
6	
Osceola Engineering Inc.	
Acceptance of TWA utilities	
$	
289.03	
2/3/16	7	Hopping Green & Sams	Services of Bill of Sale from Toho - Oct.15	$	610.50	
3/15/16	8	Hopping Green & Sams	Services of Bill of Sale from Toho - Dec.15	$	834.50	
4/19/16	9	Hopping Green & Sams	Phase I Hardscape, Landscape & Irrigation	$	1,653.00	
6/28/16	10	Pulte Home Corporation	Phase I Hardscape, Landscape & Irrigation	$	168,775.66	
		TOTAL		$	172,162.69	

Fiscal Year 2016						
10/1/15		Interest		$	1.44	
11/1/15		Interest		$	1.46	
12/1/15		Interest		$	1.41	
1/1/16		Interest		$	9.07	
2/1/16		Interest		$	23.39	
3/1/16		Interest		$	27.87	
4/1/16		Interest		$	32.57	
5/1/16		Interest		$	32.45	
6/1/16		Interest		$	34.66	
7/1/16		Interest		$	32.21	
8/1/16		Interest		$	0.01	
9/1/16		Interest		$	0.01	
		TOTAL		$	196.55	

Acquisition/Construction Fund at 10/1/15	$	171,998.37
Interest  Earned thru 9/30/16	$	196.55
Requisitions Paid thru 9/30/16		$ (172,162.69) Remaining Acquisition/Construction Fund		 $	32.23 
10

Windsor at Westside
Community Development District

Special Assessment Bonds, Series 2015 (Assessment Area One Project)

Date	Requisition #	Contractor	Description	Requisition Fiscal Year 2017

	TOTAL		$	

Fiscal Year 2017					
10/1/16		Interest		$	0.01	
11/1/16		Interest		$	0.01	
12/1/16		Interest		$	0.01	
1/1/17		Interest		$	0.01	
2/1/17		Interest		$	0.01	
3/1/17		Interest		$	0.01	
4/1/17		Interest		$	0.01	
5/1/17		Interest		$	0.02	
6/1/17		Interest		$	0.02	
7/1/17		Interest		$	0.02	
8/1/17		Interest		$	0.02	
9/1/17		Interest		s	0.02	
		TOTAL		$	0.17	
			
Acquisition/Construction Fund at 9/30/16	
$	32.23	
			Interest Earned thru 9/30/17	$	0.17	
			Requisitions Paid thru 9/30/17	$	
			Remaining Acquisition/Construction Fund	   $	32.40 	

Date	Requisition #	Contractor	Description	Requisition Fiscal Year 2018

	TOTAL		$		

Fiscal Year 2018						
10/1/17		Interest		$	0.02		
11/1/17		Interest		$	0.03		
12/1/17		Interest		$	0.03		
1/1/17		Interest		$	0.03		
2/1/18		Interest		$	0.03		
3/1/18		Interest		$	0.03		
4/1/18		Interest		$	0.04		
5/1/18		Interest		$	0.04		
6/1/18		Interest		$	0.04		
7/1/18		Interest		$	0.05		
8/1/18		Interest		$	0.05		
9/1/18		Interest		$	0.05		
		TOTAL		$	0 .44		
			
Acquisition/Construction Fund at 9/30/17	
$	32 .40		
			Interest Earned thru 09/30/18	$	0.44		
			Requisitions Paid thru 09/30/18	$		
			Remaining Acquisition/Construction Fund	$	 	32.84		
11

Windsor at Westside
Community Development District

Special Assessment Bonds, Series 2015 (Assessment Area One Project)

Date	Requisition #	Contractor	Des cription	Requisition Fiscal Year 2019

TOTAL	$

Fiscal Year 2019
10/1/18	Interest	$	0.05
11/1/18	I ntere st	$	0.06
12/3/ 18	Inter est	$	0.06
1/2/19	Interest	$	0.06
2/1/19	Interest	$	0.06
3/1/19	Interest	s	0.06
TOTAL	$	0.35
Acquisition/Construction Fund at 9/30/18	$	32.84
Interest Earned thru 3/31/19	$	0.35
Requisitions  Paid thru 3/31/19	$

Remaining Acquisition/Construction Fund	 $	33.19 

12

Windsor at Westside
Community Development District
Special Assessment Bonds, Series 2016 (Assessment Area Two Project)

6/28/16	1	Pulte Home Corporation	Phase 2A Infrastructure/Phase 2B Stormwater	s	744,253.00	
6/28/16	2	Pulte Home Corporation	Phase 2 Share of Monaco Boulevard Costs	$	401,905.87	
6/28/16	3	Pulte Home Corporation	Phase 2 Monaco Blvd. Landscape/Hardscape & Baker Barrios Soft Costs	s	200,557.24	
6/28/16	4	Pulte Home Corporation	Phase 2A lmprovements/2B Stormwater Pond less Lift Station	$	2, 697,261. 00	
8/2/16	5	Hopping Green & Sams	Preparation of Phase 2 Improvements & Stormwater Acquisitions	$	6,338.50	
9/20/16	6	Hopping Green & Sams	Preparation of Phase 2 Improvements & Stormwater Acquisitions	$	3,271.56	
9/20/16	7	Osceola Engineering Inc.	Preparation of Phase 2 Improvements & Stormwater Acquisitions	$	2,231.2S	
9/20/16	8	Hopping Green & Sams	Phase 2 Improvements	$	160 .34	
10/18/16	9	Osceola Engineering Inc.	Revising Supplemental Engineer's Report	$	2,056.25	
		TOTAL		$	4,058,035.01	

Date	Requisition #	Contractor	Description	Reguisition Fiscal Year 2016

Fiscal Year 2016
5/1/16	Interest	s
6/1/16	Interest	$	783.79
7/1/16	Interest	s	1,214.26
8/1/16	Interest	s	385.57
9/1/16	Interest	$	398.51

TOTAL	$	2,782.13

Acquisition/Construction Fund at 5/31/16	$ 5,871,815.24 Interest Earned thru 9/30/16	$	2,782.13
Re quisitions Paid thru 9/30/16		$ (4,058,035.01) Remaining Acquisition/Construction Fund		 $    1,816,562 .36 

13

Windsor at Westside
Community Development District
Special Assessment Bonds, Series 2016 (Assessment Area Two Project)

Date	Requisition #	Contractor	Description	Re q uisit ion	
Fiscal Year 2017					
2/3/17	10	Hopping, Green & Sams	Review/Approve Requisitions & Preparation of Warranty Deed	$	407.70	
6/27/17	11	GMS-CF, LLC	FY17 Construction Accounting Services - Invoice #45	$	3,500.00	
8/23/17	12	Hopping, Green & Sams	lnv#89775, 92504 & 93305: Ph2 Acquisition Docs/Coneyance	$	281.50	
8/30/17	13	Pulte Home Corporation	Phase 2 Improvement Retainage	$	298,316.00	
12/12/17	14	Hopping, Green & Sams	lnv#96147 - Fess for Services to Ph2B Acquisition Docs/Rel Retainage	$	1,319.51	
12/13/17	15	Osceola Engineering Inc	lnv#7589 Services to Ph2B Acquisition Doc/Lift Station Acceptance	$	1,487.50	
		TOTAL		$	305,312.21	

Fiscal Year 2017					
10/1/16		Interest		$	402.83	
11/1/16		Interest		$	412.24	
12/1/16		Interest		$	411.22	
1/1/17		Interest		$	522.51	
2/1/17		Interest		$	651.13	
3/1/17		Interest		$	622.32	
4/1/17		Interest		$	779.86	
5/1/17		Interest		$	891.11	
6/1/17		Interest		$	973.00	
7/1/17		Interest		$	1,109.49	
8/1/17		Interest		$	1,314 .19	
9/1/17		Interest		$	1,350.29	
		TOTAL		$	9,440.19	

Acquisition/Construction Fund at 9/30/16	$ 1,816,562.36 Interest Earned thru 9/30/17	$	9,440.19
Requisitions  Paid thru 9/30/17		$ (305,312.21} Remaining Acquisition/Construction Fund		 $    1,520,690.34 

Date	Requisition#	Contractor	Desc ri	ion	Requlsltlon	
Fiscal Year 2018						
2/20/18	17	Hopping Green Sams			$	862.00	
2/20/18	18	Hopping Green Sams			$	800.00	
5/17/18	19	Hopping Green Sams			$	153.00	
6/29/18	16	Pulte Homes			$ 1,534,998.40	
		TOTAL			$ 1,536,813.40	

Fiscal Year 2018						
10/1/17		Interest			$	1,170.63	
11/1/17		Interest			$	1,189.78	
12/1/17		Interest			$	1,189.91	
1/1/18		Interest			$	1,388.05	
2/1/18		Interest			$	1.548 .17	
3/1/18		Interest			$	1,452.13	
4/1/18		Interest			$	1,790.19	
5/1/18		Interest			$	1,940.40	
5/30/18		Transfer In			$	2,351.89	
6/1/18		Interest			$	2,101.91	
7/1/18		Interest			$	2,010.25	
8/1/18		Interest			$	2.96	
9/1/18		Interest			$	3.09	
		TOTAL			$	18,139 .36	

Acquisition/Construction Fund at 9/30/17	$     1,520,690.34
Interest Earned and Transfer In thru 09/30/18	$	18,139.36 Requisitions  Paid thru 09/30/18	$ (1,536,813.40)

Remaining Acquisition/Construction Fund	 $	2,016.30 

14

Windsor at Westside
Community Development District
Special Assessment Bonds, Series 2016 (Assessment Area Two Project)

Date	Requisition #	Contractor	Description	Requisition Fiscal Year 2019

	TOTAL		$	

Fiscal Year 2019					
10/1/18		Interest		$	3.10	
10/24/18		Transfer In		$	1,745.89	
11/1/18		Interest		$	4.27	
12/3/18		Interest		$	6.47	
1/2/19		Interest		$	6.96	
2/1/19		Interest		$	7.31	
3/1/19		Interest		$	6.64	
		TOTAL		$	1 , 78 0.64	
			
Acquisition/Construction Fund at 9/30/18	
$	2,016.30	
			Interest Earned thru 3/31/19 Requisitions Paid thru 3/31/19	$	1,780.64
$	
			Re ma ining Acquisition/Construction Fund	   $	3,796.94 	

15