Windsor at Westside
Community Development District Agenda
February 23, 2024

Agenda

Windsor at Westside
Community Development District

219 E. Livingston Street, Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526

February 16, 2024

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, February 23, 2024, at 10:00 AM at the Hart Memorial Library, 211 E. Dakin Ave, Kissimmee, Florida 34741. Following is the advance agenda for the meeting:

Roll Call
Public Comment Period
Approval of Minutes of the August 11, 2023, Board of Supervisors Meeting
Consideration of AA1 Series 2015 and AA2 Series 2016 Arbitrage Rebate Proposal
Ratification of Audit Engagement Letter with Grau & Associates
Ratification of Agreement with Osceola County Property Appraiser
Staff Reports
Attorney
Review of Ethics Training Memo
Engineer
District Manager’s Report
Approval of Check Register
Balance Sheet and Income Statement
Field Manager’s Report
Supervisor’s Requests
Public Comment Period
Adjournment

Minutes

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, August 11, 2023 at 10:00 a.m. in the Hart Memorial Library, 211 E. Dakin Avenue, Kissimmee, Florida.

Present and constituting a quorum were:

Duane (Rocky) Owen	Chairman
Tom Franklin	Vice Chairman
Scott Stewart	Assistant Secretary
Atlee Mercer	Assistant Secretary Also present were:
Jason Showe	Manager
Sarah Sandy	Attorney by telephone
Broc Althafer	Engineer by telephone
Andy Hatton	Field Manager

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

SECOND ORDER OF BUSINES	Public Comment Period
There being no comments, the next item followed.

THIRD ORDER OF BUSINESS	Organizational Matters
Review of Resume from Atlee Mercer
A copy of Atlee Mercer’s resume was included in the agenda package.

Appointment of Individual to Fill the Board Vacancy in Seat 4 with a Term Ending November 2024

On MOTION by Mr. Owen seconded by Mr. Franklin with all in favor Atlee Mercer was appointed to fill seat 4.

Administration of Oath of Office to Newly Elected Board Member
Mr. Showe being a notary public of the State of Florida administered the oath of office to Mr. Mercer.
Mr. Showe gave an overview of the new supervisor information being: form 1 statement of financial interests, contact information sheet, I9 and W4 forms, guide to the sunshine law, and public records law.

Consideration of Resolution 2023-03 Electing Officers

On MOTION by Mr. Franklin seconded by Mr. Stewart with all in favor Resolution 2013-03 adding Atlee Mercer as an assistant secretary was approved.

FOURTH ORDER OF BUSINESS	Public Hearing

On MOTION by Mr. Franklin seconded by Mr. Stewart with all in favor the public hearing was opened.

Consideration of Resolution 2023-07 Adopting the Fiscal Year 2024 Budget and Relating to the Annual Appropriations
Mr. Showe stated Resolution 2023-07 adopts the fiscal year 2024 budget that has no proposed increase.
There are no members of the public present to provide comment.

On MOTION by Mr. Franklin seconded by Mr. Mercer with all in favor Resolution 2023-07 Adopting the Fiscal Year 2024 Budget and Relating to the Annual Appropriations was approved.

Consideration of Resolution 2023-08 Imposing Special Assessments and Certifying an Assessment Roll
Mr. Showe stated Resolution 2023-08 imposes the special assessments and certifies the assessment roll and attached to the resolution will be the adopted budget and assessment roll.

On MOTION by Mr. Franklin seconded by Mr. Steward with all in favor Resolution 2023-08 Imposing Special Assessments and Certifying an Assessment Roll was approved.

On MOTION by Mr. Franklin seconded by Mr. Owen with all in favor the public hearing was closed.

FIFTH ORDER OF BUSINESS	Approval of the Minutes of the June 6, 2023
Meeting

On MOTION by Mr. Franklin seconded by Mr. Stewart with all in favor the minutes of June 6, 2023 meeting were approved as presented.

SIXTH 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

On MOTION by Mr. Stewart seconded by Mr. Mercer 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.

Review of Fiscal Year 2024 Meeting Schedule
Mr. Showe stated we presented two meeting schedules as an option. We can continue to meet here on those Fridays at 10:00 a.m. and we know that some board members have a meeting in Celebration on Wednesdays.

On MOTION by Mr. Stewart seconded by Mr. Mercer with all in favor the fiscal year 2024 meeting schedule was approved reflecting the following dates: December 8, 2023, February 23, 2024, May 31,
2024, June 28, 2024, July 26, 2024 and August 30, 2024.

D	Field Manager’s Report
Consideration of Aquatic Plant Management Agreement 2023-2024 Renewal with Applied Aquatic
Consideration of Landscape Services Agreement 2023-2024 Renewal with BrightView Landscape

On MOTION by Mr. Stewart seconded by Mr. Franklin with all in favor the agreements with Aquatic Plant Management and BrightView Landscape for fiscal year 2024 were approved and district counsel was authorized to prepare the standard form agreements.

Mr. Hatton stated on the edges of the conservation areas in the back there are some pepper trees invading a little bit.

SEVENTH ORDER OF BUSINESS	Supervisors Requests
There being no comments, the next item followed.

EIGHTH ORDER OF BUSINESS	Public Comment Period
Mr. Showe stated our next meeting will be December 8, 2023.

On MOTION by Mr. Stewart seconded by Mr. Franklin with all in favor the meeting adjourned at 10:14 a.m.

 	
Secretary/Assistant Secretary	Chairman/Vice Chairman

Section IV

Arbitrage Rebate Computation Proposal For
Windsor at Westside Community Development District
(Osceola County, Florida)
$4,190,000 Special Assessment Bonds, Series 2015 (Assessment Area One Project)
$6,535,000 Special Assessment Bonds, Series 2016 (Assessment Area Two Project)

September 11, 2023

Windsor at Westside Community Development District c/o Ms. Katie Costa
Director of Operations – Accounting Division Governmental Management Services-CF, LLC 6200 Lee Vista Boulevard, Suite 300
Orlando, FL 32822

Re:	Windsor at Westside Community Development District (Osceola County, Florida)
$4,190,000 Special Assessment Bonds, Series 2015 (Assessment Area One Project) & $6,535,000 Special Assessment Bonds, Series 2016 (Assessment Area Two Project)	

Dear Ms. Costa:

AMTEC is an independent consulting firm that specializes in arbitrage rebate calculations. We have the ability to complete rebate computations for the above-referenced Windsor at Westside Community Development District (the “District”) bond issues (collectively, the “Bonds”). We do not sell investments or seek an underwriting role. As a result of our specialization, we offer very competitive pricing for rebate computations. Our typical fee averages less than $1,000 per year, per issue and includes up to five years of annual rebate liability reporting.

Firm History

AMTEC was incorporated in 1990 and maintains a prominent client base of colleges and universities, school districts, hospitals, cities, state agencies and small-town bond issuers throughout the United States. We currently compute rebate for more than 7,300 bond issues and have delivered thousands of rebate reports. The IRS has never challenged our findings.

Southeast Client Base

We provide arbitrage rebate services to over 400 bond issues aggregating more than $10 billion of tax- exempt debt in the southeastern United States. We have recently performed computations for the Magnolia West, East Park, Palm Coast Park, and Town Center at Palm Coast Park Community Development Districts. Additionally, we are exclusive rebate consultant to the Town of Palm Beach and Broward County in Florida. Nationally, we are rebate consultants for the City of Lubbock (TX), the City of Tulsa (OK) and the States of Connecticut, New Jersey, Montana, West Virginia, Vermont, Mississippi and Alaska.

We have established “bond year ends" based upon the anniversary of the closing date for each series of Bonds.

Proposal

We are proposing rebate computation services based on the following:

$4,190,000 Special Assessment Bonds, Series 2015 (Assessment Area One Project);
$6,535,000 Special Assessment Bonds, Series 2016 (Assessment Area Two Project);
Fixed Rate Debt; and
Acquisition & Construction, Capitalized Interest, Cost of Issuance, Reserve and Debt Service Accounts.

Should the Tax Agreement require rebate computations for any other accounts, computations will be extended to include those accounts at no additional cost to the District.

Our annual guaranteed fee for rebate computations is $450 per year for each series of Bonds. AMTEC will encompass all activity from the date of each closing through the next Computation Date for each bond issue. Our fee is based upon the size of the debt as well its complexity. The fee is payable upon your acceptance of our rebate reports, which will be delivered shortly after the report dates specified in the following tables.

AMTEC's Professional Fee – Series 2015 Bonds

Report Date	Type of Report	Period Covered	Fee	
January 31, 2023	Rebate and Opinion	Closing – June 23, 2020
(5 Bond Years of Activity)	$2,250	
August 31, 2023	Rebate and Opinion	Closing – August 31, 2023 (3 Bond Years of Activity)	$1,350	
May 31, 2024	Rebate and Opinion	Closing – May 31, 2024	$450	
June 23, 2025	Rebate and Opinion	Closing – June 23, 2025	$450	

AMTEC's Professional Fee – Series 2016 Bonds

Report Date	Type of Report	Period Covered	Fee	
November 30, 2023	Rebate and Opinion	Closing – November 30, 2023	$450	
November 30, 2024	Rebate and Opinion	Closing – November 30, 2024	$450	
November 30, 2025	Rebate and Opinion	Closing – November 30, 2025	$450	
February 1, 2026	Rebate and Opinion	Closing – February 1, 2026	$450	

In order to begin, we are requesting copies of the following documentation related to each Series:

Arbitrage Certificate or Tax Regulatory Agreement
IRS Form 8038-G
Closing Memorandum
Regions Bank statements for all accounts from the date of each closing, through each report date

AMTEC's Scope of Services

Our standard engagement includes the following services:
Review of all bond documents and account statements for possible rebate exceptions;
Computation of the rebate liability and/or the yield restricted amount, in accordance with Section 148 of the Internal Revenue Code, commencing with the date of the closing through required reporting date of the Bonds;
Independent calculation of the yield on the Bonds to ensure the correct basis for any rebate liability. This effort provides the basis for our unqualified opinion;
Reconciliation of the sources and uses of funds from the bond documentation;
Calculation and analysis of the yield on all investments, subject to the Regulations, for each computation period;
Production of rebate reports, indicating the above stated information, and the issuance of the AMTEC Opinion;
Recommendations for proactive rebate management;
Commingled funds, transferred proceeds and yield restriction analyses, if necessary;
Preparation of IRS Form 8038-T and any accompanying documentation, should a rebate payment be required;
We will discuss the results of our Reports with you, your auditors, and our continued support in the event of an IRS inquiry; and
We guarantee the completeness and accuracy of our work.

The District agrees to furnish AMTEC with the required documentation necessary to fulfill its obligation under the scope of services. The District will make available staff knowledgeable about the bond transactions, investments and disbursements of bond proceeds.

The District agrees to pay AMTEC its fee after it has been satisfied that the scope of services, as outlined under the Proposal, has been fulfilled. AMTEC agrees that its fee is all-inclusive and that it will not charge the District for any expenses connected with this engagement.

The parties have executed this Agreement on 	, 2023.

Windsor at Westside Community Development District	Consultant: American Municipal Tax-Exempt Compliance Corporation
	
By:	By:	Michael J. Scarfo Senior Vice President	

Section V

December 14, 2023 Board of Supervisors
Windsor at Westside Community Development District 219 East Livingston Street
Orlando, FL 32801

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

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 the fiscal year ended September 30, 2023. 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 as of and for the fiscal year ended September 30, 2023. In addition, we will examine the District’s compliance with the requirements of Section 218.415 Florida Statutes. This letter serves to renew our agreement and establish the terms and fee for the 2023 audit.
Accounting principles 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
The following other information accompanying the financial statements will not be subjected to the auditing procedures applied in our audit of the financial statements, and our auditor’s report will not provide an opinion or any assurance on that information:
Compliance with FL Statute 218.39 (3) (c)
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 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 responsibility 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.

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 about 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 report on compliance issued pursuant to Government Auditing Standards.
Engagement Administration, Fees, and Other
We understand that your employees will prepare all cash or other 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 oversight 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.

Furthermore, Grau & Associates agrees to comply with all applicable provisions of Florida law in handling such records, including but not limited to Section 119.0701, Florida Statutes. Auditor acknowledges that the designated public records custodian for the District is the District Manager (“Public Records Custodian”). Among other requirements and to the extent applicable by law, Grau & Associates shall 1) keep and maintain public records required by the District to perform the service; 2) upon request by the Public Records Custodian, provide the District with the requested public records or allow the records to be inspected or copied within a reasonable time period at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes; 3) ensure that public records which 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 the contract term if Auditor does not transfer the records to the Public Records Custodian of the District; and 4) upon completion of the contract, transfer to the District, at no cost, all public records in Grau & Associate’s possession or, alternatively, keep, maintain and meet all applicable requirements for retaining public records pursuant to Florida laws. When such public records are transferred by Grau & Associates, Grau & Associates shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the District in a format that is compatible with Microsoft Word or Adobe PDF formats.

IF GRAU & ASSOCIATES HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO ITS DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE PUBLIC RECORDS CUSTODIAN AT: C/O GOVERNMENTAL MANAGEMENT SERVICES – CENTRAL FLORIDA LLC, 219 EAST LIVINGSTON STREET ORLANDO, FLORIDA 32801, OR RECORDREQUEST@GMSCFL.COM, PH: (407) 841-5524.

Our fee for these services will not exceed $4,100 for the September 30, 2023 audit, unless there is a change in activity by the District which results in additional audit work or if additional 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.

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.

This agreement may be renewed each year thereafter subject to the mutual agreement by both parties to all terms and fees. The fee for each annual renewal will be agreed upon separately.

The District has the option to terminate this agreement with or without cause by providing 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 effective termination of this agreement, subject to whatever claims or off-sets 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 2023 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 terms of our engagement and, with any addendum, if applicable, is the complete and exclusive statement of the agreement between Grau & Associates and the District with respect to the terms of the engagement between the parties. 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:  District Manager		
Date: 12/14/2023	

Section VI

Windsor at Westside CDD

This Data Sharing And Usage Agreement, hereafter referred to as "Agreement," establishes the terms and conditions under which the Windsor at Westside CDD, hereafter referred to as agency, can acquire and use Osceola County Property Appraiser (OCPA) data that is exempt from Public Records disclosure as defined in FS 119.071.
Please note the referenced statute has amended as of October 1, 2021. The paragraph below reflects the changes.

The confidentiality of personal identifying and location information including: names, mailing address, or any other descriptive property information that may reveal identity or home address pertaining to parcels owned by individuals that have received exempt/confidential status, hereafter referred to as confidential personal identifying and location information, will be protected as follows:
The agency will not release confidential personal identifying and location information that may reveal identifying and location information of individuals exempted from Public Records disclosure.
The agency will not present the confidential personal identifying and location information in the results of data analysis (including maps) in any manner that would reveal personal identifying and location information of individuals exempted from Public Records disclosure.
The agency shall comply with all State laws and regulations governing the confidentiality of personal identifying and location information that is the subject of this Agreement.
The agency shall ensure any employee granted access to confidential personal identifying and location information is subject to the terms and conditions of this Agreement.
The agency shall ensure any third party granted access to confidential personal identifying and location information is subject to the terms and conditions of this Agreement. Acceptance of these terms must be provided in writing to the agency by the third party before personal identifying and location information is released.
The terms of this Agreement shall commence on January 1, 2024 and shall run until December 31, 2024, the date if signature by the parties notwithstanding. This Agreement shall not automatically renew. A new agreement will be provided annually for the following year.
IN WITNESS THEREOF, both the Osceola County Property Appraiser, through its duly authorized representative, and the agency, through its duly authorized representative, have hereunto executed this Data Sharing and Usage Agreement as of the last below written date.

Windsor at Westside CDD
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Date:  ll /l<(/,1

Please returned signed original copy, no later than January 31, 2024

2505 E IRLO BRONSON MEMORIAL HWY KISSIMMEE, FL 34744
(407) 742-5000
INFO@PROPERTY-APPRAISER.ORG • PROPERTY-APPRAISER.ORG

Section VII

Section A

Development and Improvement Districts Practice Group

ABOUT US	SERVICES	NEWS & PUBLICATIONS

District Managers,
As of January 1, 2024, all Board Supervisors of Florida Community special districts are required to complete four (4) hours of ethics training each year that addresses at a minimum, s. 8, Art. II of the State Constitution, the Code of Ethics for Public Officers and Employees, and the public records and public meetings laws of Florida. The purpose of this email is to notify you of free, on-demand resources available to Board Supervisors to satisfy this requirement. Further information regarding the requisite training is available on the Florida Commission on Ethics’ (“COE”) website.
Please share this information with Board Supervisors or include in the next available agenda package. As always, if you have any questions, please do not hesitate to reach out to your Kutak Rock attorney.
Free Training Resources
The COE has produced several free, online training tutorials that will satisfy the ethics component of the annual training. The on-demand videos are available at the link below. Further, the website provides additional links to resources that Supervisors can access to complete the training requirements.
Florida Commission on Ethics Training Resources
Please note that the COE-produced content only provides free training for the ethics component of the annual training. However, the Office of the Attorney General of the State of Florida offers a free, two-hour online audio course that covers the Sunshine Law and Public Records Act components of the requisite training. The on-demand audio course is available at the link below.
Office of the Attorney General Training Resources

Compliance

Each year when Supervisors complete the required financial disclosure form (Form 1 Statement of Financial Interests), Supervisors must mark a box confirming that he or she has completed the ethics training requirements. At this time there is no requirement to submit a certificate; however, the COE advises that Supervisors keep a record of all trainings completed (including date and time of completion), in the event Supervisors are ever asked to provide proof of completion. The training is a calendar year requirement and corresponds to the form year. So, Supervisors will not report their 2024 training until they fill out their Form 1 for the 2025 year.

We have received multiple inquiries as to whether Board Supervisors are required to annually file Form 6 in addition to Form 1. Currently, Board Supervisors continue to be exempt from the requirement to file Form 6.

Finally, with respect to the annual filing of Form 1, beginning this year the Commission on Ethics will be requiring electronic submission of Form 1. Filers, including Board Supervisors, should be receiving an email directly from the Commission on Ethics, providing detailed information about the electronic filing process and the upcoming deadline of July 1, 2024. Note the submission of the forms will no longer be handled through county Supervisor of Election's offices.

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Section C

Section 1

Windsor at Westside
Community Development District
Summary of Invoices
July 29, 2023 through February 09, 2024

Fund	Date	Check No.'s	Amount	
General Fund	
8/2/23	
698	
$	894.00	
	8/9/23	699-701	$	11,195.63	
	8/23/23	702	$	541.86	
	8/24/23	703-704	$	3,895.12	
	9/6/23	705	$	750.00	
	9/13/23	706-707	$	39,630.49	
	9/20/23	708	$	78.19	
	9/27/23	709-710	$	11,017.84	
	10/4/23	711-714	$	4,039.00	
	10/19/23	715-716	$	10,755.23	
	10/25/23	717	$	2,500.00	
	10/26/23	718-719	$	10,766.10	
	11/1/23	720-721	$	4,090.00	
	11/8/23	722	$	10,303.35	
	11/15/23	723-25	$	6,518.06	
	11/22/23	726	$	800.00	
	12/13/23	727-728	$	8,927.21	
	12/20/23	729-731	$	8,403.77	
	1/3/24	732	$	600.00	
	1/10/24	733-734	$	10,508.94	
	1/17/24	735	$	894.00	
	1/31/24	736	$	601,893.52	
	2/7/24	737-739	$	2,872.18	
Total			$	751,874.49	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	2/16/24	PAGE	1
*** CHECK DATES 07/29/2023 - 02/09/2024 ***	WINDSOR GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
8/02/23 00015	7/15/23 212821	202307 320-53800-46200	*	894.00
LAKE MAINTENANCE JUL23
APPLIED AQUATIC MANAGEMENT, INC	894.00 000698
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/09/23 00031	8/01/23 8515447	202308 320-53800-46400	*	4,836.25
LANDSCAPE MAINT AUG23
BRIGHTVIEW LANDSCAPE SERVICES, INC.	4,836.25 000699

8/09/23 00001	8/01/23	
	8/01/23	
	8/01/23	
	8/01/23	
	8/01/23	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
214	202308 310-51300-34000	*	3,446.92
MANAGEMENT FEES AUG23
214	202308 310-51300-35200	*	83.33
WEBSITE ADMIN AUG23
214	202308 310-51300-35100	*	150.00
INFORMATION TECH AUG23
214	202308 310-51300-31300	*	583.33
DISSEMINATION SVCS AUG23
214	202308 310-51300-51000	*	.18
OFFICE SUPPLIES AUG23
8/01/23 214	202308 310-51300-42000	*	9.37
POSTAGE AUG23
8/01/23 215	202308 320-53800-12000	*	886.25

- - - - - - - -	- - - - - - - -	GOVERNMENTAL
- - - - - - - - - - - - - - - - -	MANAGEMENT SERVICES
- - - - - - - - - -	-	-	-	- -	-	-	-	-	-	-	- - - -	5,159.38
- - - - -	000700
- - -	
8/09/23 00032	5/31/23 7420
CLEAN
7/31/23 7674B	202305 320-53800-46700
202307 320-53800-46700					*
*							600.00
600.00			
	CLEAN	BASIN FOUNT - JUL23															

FIELD MANAGEMENT AUG23

BASIN FOUNT - MAY23

SITEX AQUATICS LLC	1,200.00 000701
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/23/23 00004	7/31/23 07708677 202307 310-51300-48000	*	541.86
NOT OF PH/BUDGET FY24
TRIBUNE PUBLISHING COMPANY LLC DBA	541.86 000702
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/24/23 00015	8/15/23 213581	202308 320-53800-46200	*	894.00
LAKE MAINTENANCE AUG23
APPLIED AQUATIC MANAGEMENT, INC	894.00 000703
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/24/23 00031	8/21/23 8553919	202308 320-53800-46600	*	3,001.12
IRRIGATION REPAIRS AUG23
BRIGHTVIEW LANDSCAPE SERVICES, INC.	3,001.12 000704
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/06/23 00032	8/31/23 7660B-16 202308 320-53800-46700	*	750.00
CLEAN BASIN FOUNT-AUG23
SITEX AQUATICS LLC	750.00 000705
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
WIND WINDSOR AT WES ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	2/16/24	PAGE	2
*** CHECK DATES 07/29/2023 - 02/09/2024 ***	WINDSOR GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#

9/13/23 00001	9/01/23	
	9/01/23	
	9/01/23	
	9/01/23	
	9/01/23	
	9/01/23	
	9/01/23	
	9/01/23	

216	202309 310-51300-34000	*	3,446.92
MANAGEMENT FEES SEP23
216	202309 310-51300-35200	*	83.33
WEBSITE ADMIN SEP23
216	202309 310-51300-35100	*	150.00
INFORMATION TECH SEP23
216	202309 310-51300-31300	*	583.33
DISSEMINATION SVCS SEP23
216	202309 310-51300-51000	*	.21
OFFICE SUPPLIES SEP23
216	202309 310-51300-42000	*	4.41
POSTAGE SEP23
216	202309 310-51300-42500	*	17.85
COPIES SEP23
217	202309 320-53800-12000	*	886.25
FIELD MANAGEMENT SEP23
GOVERNMENTAL MANAGEMENT SERVICES	5,172.30 000706
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/13/23 00013	9/11/23 09112023 202309 300-20700-10000	*	13,688.48
TXFER OF TAX RCPTS S2015
9/11/23 09112023 202309 300-20700-10000	*	20,769.71
TXFER OF TAX RCPTS S2016
WINDSOR AT WESTSIDE CDD C/O REGIONS	34,458.19 000707
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/20/23 00026	9/01/23 9B727754 202309 310-51300-48000	*	78.19
NOTICE OF MEETING DATES
OSCEOLA NEWS GAZETTE	78.19 000708
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/27/23 00031	9/18/23 8595990	202309 320-53800-46500	*	675.84
ADD PLANTS TO MONUMENT
BRIGHTVIEW LANDSCAPE SERVICES, INC.	675.84 000709
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/27/23 00006	9/22/23 20117	202309 300-15500-10000	*	10,342.00
FY24 INSURANCE POLICY
EGIS INSURANCE & RISK ADVISORS	10,342.00 000710
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/04/23 00028	9/21/23 36407	202309 320-53800-46600	*	65.00
ANNUAL BACKFLOW TEST
AARON'S BACKFLOW SERVICES	65.00 000711
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/04/23 00015	9/15/23 214319	202309 320-53800-46200	*	894.00
LAKE MAINTENANCE SEP23
APPLIED AQUATIC MANAGEMENT, INC	894.00 000712
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/04/23 00031	9/20/23 8598484	202309 320-53800-46300	*	2,500.00
CONSERV AREA CHEM APPLCTN
BRIGHTVIEW LANDSCAPE SERVICES, INC.	2,500.00 000713

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	2/16/24	PAGE	3
*** CHECK DATES 07/29/2023 - 02/09/2024 ***	WINDSOR GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
10/04/23 00029	9/27/23 3282421	202308 310-51300-31500	*	580.00
GENERAL COUNSEL AUG23
KUTAK ROCK LLP	580.00 000714

10/19/23 00001	9/30/23	
	10/01/23	
	10/01/23	
	10/01/23	
	10/01/23	
	10/01/23	
	10/01/23	
	10/01/23	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
220	202310 310-51300-31700	*	5,300.00
ASSESSMENT ROLL FY24
218	202310 310-51300-34000	*	3,653.75
MANAGEMENT FEES OCT23
218	202310 310-51300-35200	*	88.33
WEBSITE ADMIN OCT23
218	202310 310-51300-35100	*	159.00
INFORMATION TECH OCT23
218	202310 310-51300-31300	*	583.33
DISSEMINATION SVCS OCT23
218	202310 310-51300-51000	*	.06
OFFICE SUPPLIES OCT23
218	202310 310-51300-42000	*	1.26
POSTAGE OCT23
219	202310 320-53800-12000	*	939.50
FIELD MANAGEMENT OCT23
GOVERNMENTAL MANAGEMENT SERVICES	10,725.23 000715
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/19/23 00029 10/16/23 3295681	202309 310-51300-31500	*	30.00
GENERAL COUNSEL SEP23
KUTAK ROCK LLP	30.00 000716
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/25/23 00031	9/29/23 5701672	202308 320-53800-46500	*	2,500.00
APPLICATION #1 ARBORNOTE
BRIGHTVIEW LANDSCAPE SERVICES, INC.	2,500.00 000717
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/26/23 00031	9/01/23 8623241	202309 320-53800-46400	*	5,083.05
LANDSCAPE MAINT SEP23
10/01/23 8623254	202310 320-53800-46400	*	5,083.05
LANDSCAPE MAINT OCT23
BRIGHTVIEW LANDSCAPE SERVICES, INC.	10,166.10 000718
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/26/23 00032	9/28/23 7795B	202309 320-53800-46700	*	600.00
CLEAN BASIN FOUNT - SEP23
SITEX AQUATICS LLC	600.00 000719
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/01/23 00034 10/28/23 1882	202310 320-53800-47000	*	3,490.00
WASHED VINYL FENCE/WALL
PRESSURE WASH THIS	3,490.00 000720
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/01/23 00032 10/28/23 7572B	202310 320-53800-46700	*	600.00
CLEAN BESIN FOUNT - OCT23
SITEX AQUATICS LLC	600.00 000721

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	2/16/24	PAGE	4
*** CHECK DATES 07/29/2023 - 02/09/2024 ***	WINDSOR GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
11/08/23 00031 10/25/23 8661498	202310 320-53800-46300	*	2,500.00
HERBICIDE APPLICATION #3
10/27/23 8665958	202310 320-53800-46600	*	2,720.30
IRRIGATION REPAIRS OCT23
11/01/23 8649515	202311 320-53800-46400	*	5,083.05
LANDSCAPE MAINT NOV23
BRIGHTVIEW LANDSCAPE SERVICES, INC.	10,303.35 000722
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/15/23 00015 10/31/23 215085	202310 320-53800-46200	*	894.00
LAKE MAINTENANCE OCT23
APPLIED AQUATIC MANAGEMENT, INC	894.00 000723
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/15/23 00002 10/02/23 89155	202310 310-51300-54000	*	175.00
SPECIAL DISTRICT FEE FY24
DEPARTMENT OF ECONOMIC OPPORTUNITY	175.00 000724
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/15/23 00001 11/01/23 221	202311 310-51300-34000	*	3,653.75
MANAGEMENT FEES NOV23
11/01/23 221	202311 310-51300-35200	*	88.33
WEBSITE ADMIN NOV23
11/01/23 221	202311 310-51300-35100	*	159.00
INFORMATION TECH NOV23
11/01/23 221	202311 310-51300-31300	*	583.33
DISSEMINATION SVCS NOV23
11/01/23 221	202311 310-51300-51000	*	.30
OFFICE SUPPLIES NOV23
11/01/23 221	202311 310-51300-42000	*	24.85
POSTAGE NOV23
11/01/23 222	202311 320-53800-12000	*	939.50
FIELD MANAGEMENT NOV23
GOVERNMENTAL MANAGEMENT SERVICES	5,449.06 000725
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/22/23 00005 11/17/23 11528	202308 310-51300-31100	*	800.00
CDD MEETING 06/09 & 08/11
OSCEOLA ENGINEERING INC.	800.00 000726
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/13/23 00031 11/30/23 8708586	202311 320-53800-46500	*	3,500.00
CUT BACK CONSERV OVERGRTH
BRIGHTVIEW LANDSCAPE SERVICES, INC.	3,500.00 000727
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/13/23 00001 12/01/23 223	202312 310-51300-34000	*	3,653.75
MANAGEMENT FEES DEC23
12/01/23 223	202312 310-51300-35200	*	88.33
WEBSITE ADMIN DEC23
12/01/23 223	202312 310-51300-35100	*	159.00
INFORMATION TECH DEC23
WIND WINDSOR AT WES ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	2/16/24	PAGE	5
*** CHECK DATES 07/29/2023 - 02/09/2024 ***	WINDSOR GENERAL FUND
BANK A GENERAL FUND

DATE	DATE	
	12/01/23	
	12/01/23	
	12/01/23	
	12/01/23	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
223	202312 310-51300-31300	*	583.33
DISSEMINATION SVCS DEC23
223	202312 310-51300-51000	*	.15
OFFICE SUPPLIES DEC23
223	202312 310-51300-42000	*	3.15
POSTAGE DEC23
224	202312 320-53800-12000	*	939.50
FIELD MANAGEMENT DEC23
GOVERNMENTAL MANAGEMENT SERVICES	5,427.21 000728
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/20/23 00015 11/30/23 215789	202311 320-53800-46200	*	894.00
LAKE MAINTENANCE NOV23
APPLIED AQUATIC MANAGEMENT, INC	894.00 000729
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/20/23 00031 12/01/23 8690591	202312 320-53800-46400	*	5,083.05
LANDSCAPE MAINT DEC23
12/11/23 8717153	202310 320-53800-46600	*	1,676.72
IRRIGATION REPAIRS OCT23
BRIGHTVIEW LANDSCAPE SERVICES, INC.	6,759.77 000730
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/20/23 00032 11/30/23 7709B	202311 320-53800-46700	*	750.00
CLEAN BASIN FOUNT - NOV23
SITEX AQUATICS LLC	750.00 000731
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/03/24 00032 12/31/23 7831B	202312 320-53800-46700	*	600.00
CLEAN BASIN FOUNT - DEC23
SITEX AQUATICS LLC	600.00 000732
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/10/24 00031	1/01/24 8728812	202401 320-53800-46400	*	5,083.05
LANDSCAPE MAINT JAN24
BRIGHTVIEW LANDSCAPE SERVICES, INC.	5,083.05 000733
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/10/24 00001	1/01/24 225	202401 310-51300-34000	*	3,653.75
MANAGEMENT FEES JAN24
1/01/24 225	202401 310-51300-35200	*	88.33
WEBSITE ADMIN JAN24
1/01/24 225	202401 310-51300-35100	*	159.00
INFORMATION TECH JAN24
1/01/24 225	202401 310-51300-31300	*	583.33
DISSEMINATION SVCS JAN24
1/01/24 225	202401 310-51300-51000	*	.09
OFFICE SUPPLIES JAN24
1/01/24 225	202401 310-51300-42000	*	1.89
POSTAGE JAN24
1/01/24 226	202401 320-53800-12000	*	939.50
FIELD MANAGEMENT JAN24
GOVERNMENTAL MANAGEMENT SERVICES	5,425.89 000734
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
WIND WINDSOR AT WES ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	2/16/24	PAGE	6
*** CHECK DATES 07/29/2023 - 02/09/2024 ***	WINDSOR GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#

- - - - - - - - 1/31/24 00013	LAKE MAINTENANCE DEC23
APPLIED AQUATIC MANAGEMENT, INC
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/24/24 01242024 202401 300-20700-10000	
-	
- -
*	
-	
-	
-	
-	894.00
- - - - - - - - - - -	000735
- - -	
	1/24/24 01242024 202401 300-20700-10000		*					362,792.10		
	TRANS OF TAX RCPTS S2016									
	WINDSOR AT WESTSIDE CDD C/O REGIONS							601,893.52	000736	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	- -	-	-	-	-	- - - - - - - - - - -	- - -	
2/07/24 00015	1/15/24 217050	202401 320-53800-46200		*					894.00		
	LAKE MAINTENANCE JAN24									
	APPLIED AQUATIC MANAGEMENT, INC							894.00	000737	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	- -	-	-	-	-	- - - - - - - - - - -	- - -	
2/07/24 00031	1/22/24 8755901	202401 320-53800-46600		*					1,813.18		
	IRRIGATION REPAIRS JAN24									

1/17/24 00015 12/31/23 216608	202312 320-53800-46200	*	894.00

TRANS OF TAX RCPTS S2015

239,101.42

BRIGHTVIEW LANDSCAPE SERVICES, INC.	1,813.18 000738
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/07/24 00029	1/30/24 3342216	202312 310-51300-31500	*	165.00
GENERAL COUNSEL OCT/DEC23
KUTAK ROCK LLP	165.00 000739
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	751,874.49
TOTAL FOR REGISTER	751,874.49

WIND WINDSOR AT WES ZYAN

Section 2

Windsor at Westside
Community Development District

Unaudited Financial Reporting
December 31, 2023

Table of Contents

1		Balance Sheet	

2-3	
	General Fund	

4	
	Series 2015 Debt Service Fund	

5	
	Series 2016 Debt Service Fund	

6-7	
	Month to Month	

8	
	Long Term Debt Summary	

9	
	Assessment Receipt Schedule	

Combined Balance Sheet December 31, 2023

General
Fund

Debt Service
Fund

Totals
Governmental Funds

Assets:
Cash:
Operating Account Investments:
Series 2015

$	1,085,191	$

-	$	1,085,191

Reserve	$	-	$	140,024	$	140,024	
Revenue	$	-	$	83,075	$	83,075	
Interest	$	-	$	282	$	282	
Sinking Fund	$
Series 2016	-	$	272	$	272	
Reserve	$	-	$	212,148	$	212,148	
Revenue	$	-	$	93,288	$	93,288	
Interest	$	-	$	423	$	423	
Principal	$	-	$	424	$	424	
General Redemption	$	-	$	251	$	251	
Due From General Fund	$	-	$	582,576	$	582,576	
Total Assets	$	1,085,191	$	1,112,765	$	2,197,955	

Liabilities:
Accounts Payable	

$	1,659	

$	-	

$	1,659	
Due To Debt Service	$	582,576	$	-	$	582,576	
Total Liabilites	$	584,235	$	-	$	584,235	

Restricted For:
Debt Service - Series 2015	

$	-	

$	455,081	

$	455,081	
Debt Service - Series 2016	$	-	$	657,683	$	657,683	
Unassigned	$	500,955	$	-	$	500,955	
Total Fund Balances	$	500,955	$	1,112,765	$	1,613,720	
				
Total Liabilities & Fund Balance	$	1,085,191	$	1,112,765	$	2,197,955	

	Adopted	Prorated Budget	Actual		
	Budget	Thru 12/31/23	Thru 12/31/23	Variance	

Revenues:					
O&M Assessments	$	444,642	$	368,595	$	368,595	$	-	
Total Revenues	$	444,642	$	368,595	$	368,595	$	-	

Expenditures:					
General & Administrative:					
Supervisor Fee	$	7,200	$	1,800	$	-	$	1,800	
FICA Expense	$	367	$	92	$	-	$	92	
Engineering	$	5,000	$	1,250	$	-	$	1,250	
Attorney	$	10,000	$	2,500	$	165	$	2,335	
Arbitrage	$	900	$	-	$	-	$	-	
Dissemination	$	7,000	$	1,750	$	1,750	$	0	
Annual Audit	$	4,100	$	-	$	-	$	-	
Trustee Fees	$	7,000	$	-	$	-	$	-	
Assessment Administration	$	5,300	$	5,300	$	5,300	$	-	
Management Fees	$	43,845	$	10,961	$	10,961	$	(0)	
Information Technology	$	1,908	$	477	$	477	$	-	
Website Maintenance	$	1,060	$	265	$	265	$	0	
Postage	$	300	$	75	$	29	$	46	
Insurance	$	7,111	$	7,111	$	6,690	$	421	
Printing & Binding	$	500	$	125	$	-	$	125	
Legal Advertising	$	3,000	$	750	$	-	$	750	
Other Current Charges	$	1,000	$	250	$	286	$	(36)	
Property Appraiser	$	500	$	-	$	-	$	-	
Office Supplies	$	200	$	50	$	1	$	49	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative:	$	106,466	$	32,931	$	26,099	$	6,832	

	Adopted	Prorated Budget	Actual		
		Budget	Thru 12/31/23	Thru 12/31/23	Variance	

Operation and Maintenance						
Contract Services
Field Services		

$	11,274	

$	2,818	

$	2,819	

$	(0)	
Landscape Maintenance - Contract		$	63,000	$	15,750	$	15,249	$	501	
Lake Maintenance		$	11,688	$	2,922	$	2,682	$	240	
Property Insurance		$	3,831	$	3,831	$	3,652	$	179	
Repairs & Maintenance
Landscape Maintenance - Other		
$	20,000	
$	5,000	
$	3,500	
$	1,500	
Repairs and Maintenance		$	20,000	$	5,000	$	-	$	5,000	
Operating Supplies		$	1,000	$	250	$	-	$	250	
Irrigation Repairs		$	12,000	$	3,000	$	4,397	$	(1,397)	
Signage		$	800	$	200	$	-	$	200	
Fountain Maintenance		$	10,710	$	2,678	$	1,950	$	728	
Wetland Monitoring & Maintenance		$	10,000	$	2,500	$	2,500	$	-	
	Subtotal	$	164,303	$	43,949	$	36,749	$	7,200	
Utilitiy
Electric		
$	5,280	
$	1,320	
$	155	
$	1,165	
Irrigation Water		$	150,000	$	37,500	$	53,456	$	(15,956)	
Other
Contingency		
$	10,500	
$	2,625	
$	3,490	
$	(865)	
	Subtotal	$	165,780	$	41,445	$	57,101	$	(15,656)	
						
Total O&M Expenses:		$	330,083	$	85,394	$	93,850	$	(8,456)	
						
Total Expenditures		$	436,549	$	118,325	$	119,949	$	(1,624)	

Other Financing Sources/Uses:						
Transfer In/(Out)		$	(8,093)	$	-	$	-	$	-	
Total Other Financing Sources/Uses		$	(8,093)	$	-	$	-	$	-	
						
Excess Revenues (Expenditures)		$	(0)		$	248,646		
						
Fund Balance - Beginning		$	-		$	252,309		
						
Fund Balance - Ending		$	(0)		$	500,955		

	Adopted	Prorated Budget	Actual		
	Budget	Thru 12/31/23	Thru 12/31/23	Variance	
Revenues:					
Special Assessments	$	276,443	$	229,162	$	229,162	$	-	
Interest	$	250	$	250	$	4,447	$	4,197	
Total Revenues	$	276,693	$	229,412	$	233,609	$	4,197	

Expenditures:					
Interest - 11/1	$	92,944	$	92,944	$	92,944	$	-	
Principal - 11/1	$	90,000	$	90,000	$	90,000	$	-	
Interest - 5/1	$	90,694	$	-	$	-	$	-	
Total Expenditures	$	273,638	$	182,944	$	182,944	$	-	
					
Excess Revenues (Expenditures)	$	3,055		$	50,666		
					
Fund Balance - Beginning	$	263,160		$	404,416		
					
Fund Balance - Ending	$	266,215		$	455,081		

	Adopted	Prorated Budget	Actual		
	Budget	Thru 12/31/23	Thru 12/31/23	Variance	
Revenues:					
Special Assessments	$	419,451	$	347,711	$	347,711	$	-	
Interest	$	250	$	250	$	6,337	$	6,087	
Total Revenues	$	419,701	$	347,961	$	354,048	$	6,087	

Expenditures:					
Interest - 11/1	$	139,088	$	139,088	$	139,088	$	-	
Principal - 11/1	$	140,000	$	140,000	$	140,000	$	-	
Interest - 5/1	$	136,200	$	-	$	-	$	-	
Total Expenditures	$	415,288	$	279,088	$	279,088	$	-	
					
Excess Revenues (Expenditures)	$	4,413		$	74,960		
					
Fund Balance - Beginning	$	359,598		$	582,723		
					
Fund Balance - Ending	$	364,011		$	657,683		

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total

Revenues:

O&M Assessments

$	-  $

39,034  $

329,560  $	-  $

-  $	-  $	-  $

-  $	-  $

-  $	-  $

-  $	368,595

Total Revenues	$	-  $	39,034  $	329,560  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	368,595

Expenditures:

General & Administrative:

Supervisor Fee FICA Expense Engineering Attorney Arbitrage Dissemination Annual Audit Trustee Fees
Assessment Administration Management Fees Information Technology Website Maintenance Postage
Insurance
Printing & Binding Legal Advertising Other Current Charges Property Appraiser Office Supplies
Dues, Licenses & Subscriptions

$	-  $
$	-  $
$	-  $
$	-  $
$	-  $
$	583  $
$	-  $
$	-  $
$	5,300  $
$	3,654  $
$	159  $
$	88  $
$	1  $
$	6,690  $
$	-  $
$	-  $
$	88  $
$	-  $
$	0  $
$	175  $

-  $
-  $
-  $
-  $
-  $
583  $
-  $
-  $
-  $
3,654  $
159  $
88  $
25  $
-  $
-  $
-  $
97  $
-  $
0  $
-  $

-  $	-  $
-  $	-  $
-  $	-  $
165  $	-  $
-  $	-  $
583  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
3,654  $	-  $
159  $	-  $
88  $	-  $
3  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
101  $	-  $
-  $	-  $
0  $	-  $
-  $	-  $

-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $

-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $

-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $

-  $	-
-  $	-
-  $	-
-  $	165
-  $	-
-  $	1,750
-  $	-
-  $	-
-  $	5,300
-  $	10,961
-  $	477
-  $	265
-  $	29
-  $	6,690
-  $	-
-  $	-
-  $	286
-  $	-
-  $	1
-  $	175

Total General & Administrative:	$	16,739  $	4,606  $	4,753  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	26,099

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total

Operation and Maintenance

Contract Services
Field Services
Landscape Maintenance - Contract Lake Maintenance
Wetland Monitoring & Maintenance Property Insurance

$	940  $
$	5,083  $
$	894  $
$	2,500  $
$	3,652  $

940  $
5,083  $
894  $
-  $
-  $

940  $	-  $
5,083  $	-  $
894  $	-  $
-  $	-  $
-  $	-  $

-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $

-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $

-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $

-  $	2,819
-  $	15,249
-  $	2,682
-  $	2,500
-  $	3,652

Repairs & Maintenance Landscape Maintenance - Other Repairs and Maintenance Operating Supplies
Irrigation Repairs Signage
Fountain Maintenance

$	-  $
$	-  $
$	-  $
$	4,397  $
$	-  $
$	600  $

3,500  $
-  $
-  $
-  $
-  $
750  $

-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
600  $	-  $

-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $

-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $

-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $

-  $	3,500
-  $	-
-  $	-
-  $	4,397
-  $	-
-  $	1,950

Subtotal $

18,066  $

11,167  $

7,517  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

36,749

Utilitiy
Electric Irrigation Water

$
$

31  $
25,904  $

31  $
11,359  $

93  $
16,193  $

$
$

$
$

$
$

$
$

$
$

$
$

$
$

$
$

$
$

155
53,456

Other
Contingency

$

Subtotal $

3,490  $

29,425  $

-  $

11,390  $

-  $

16,286  $

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

3,490

57,101

Excess Revenues (Expenditures)	$	(64,229)  $	11,872  $	301,004  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	248,646

Total Expenditures	$	64,229  $	27,163  $	28,556  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	119,949

Total O&M Expenses:	$	47,491  $	22,556  $	23,803  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	93,850

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% OF MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$138,194	
RESERVE FUND BALANCE	$140,024	
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)	
LESS: PRINCIPAL PAYMENT 11/1/19	($75,000)	
LESS: PRINCIPAL PAYMENT 11/1/20	($80,000)	
LESS: PRINCIPAL PAYMENT 11/1/21	($80,000)	
LESS: PRINCIPAL PAYMENT 11/1/22	($85,000)	
LESS: PRINCIPAL PAYMENT 11/1/23	($90,000)	
CURRENT BONDS OUTSTANDING	$3,575,000	

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	$209,088	
RESERVE FUND BALANCE	$212,148	
BONDS OUTSTANDING - 5/31/16	$6,535,000	
LESS: PRINCIPAL PAYMENT 11/1/17	($110,000)	
LESS: PRINCIPAL PAYMENT 11/1/18	($115,000)	
LESS: PRINCIPAL PAYMENT 11/1/19	($120,000)	
LESS: PRINCIPAL PAYMENT 11/1/20	($125,000)	
LESS: SPECIAL CALL 11/1/20	($10,000)	
LESS: PRINCIPAL PAYMENT 11/1/21	($125,000)	
LESS: PRINCIPAL PAYMENT 11/1/22	($130,000)	
LESS: PRINCIPAL PAYMENT 11/1/23	($140,000)	
CURRENT BONDS OUTSTANDING	$5,660,000	

Windsor at Westside
COMMUNITY DEVELOPMENT DISTRICT

	Gross Assessments	$	473,024.40	$	294,088.00	$	446,224.00	$  1,213,336.40	

ON ROLL ASSESSMENTS	Net Assessments	$	444,642.94

38.99%	$	276,442.72

24.24%	$	419,450.56

36.78%	$  1,140,536.22

100.00%	

Special Assessment Receipts Fiscal Year 2024

Date	
Distribution	
Gross Amount	
Commissions	
Discount/Penalty	
Interest	
Net Receipts	
O&M Portion	Series 2015 Debt Service	Series 2016 Debt Service	
Total	

11/10/23	
ACH	
$2,456.91	
($49.14)	
$0.00	
$0.00	
$2,407.77	
$938.68	
$583.59	
$885.50	
$2,407.77	
11/24/23	ACH	$99,712.20	($1,994.24)	$0.00	$0.00	$97,717.96	$38,095.76	$23,684.84	$35,937.36	$97,717.96	
12/11/23	ACH	$1,291.91	($25.85)	$0.00	$0.00	$1,266.06	$493.58	$306.87	$465.61	$1,266.06	
12/11/23	ACH	$838,496.95	($16,769.93)	$0.00	$0.00	$821,727.02	$320,353.81	$199,169.87	$302,203.34	$821,727.02	
12/22/23	ACH	$22,804.83	($456.10)	$0.00	$0.00	$22,348.73	$8,712.74	$5,416.88	$8,219.11	$22,348.73	
	TOTAL	$  964,762.80	$ (19,295.26)	$	-	$	-	$	945,467.54	$	368,594.57	$	229,162.05	$	347,710.92	$	945,467.54	

83%
$	195,068.68

Net Percent Collected Balance Remaining to Collect