Windsor at Westside
Community Development District Agenda
August 7, 2026

Agenda

Windsor at Westside
Community Development District

219 E. Livingston Street, Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526
July 31, 2026
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, August 7, 2026, at 10:00 AM at the Hart Memorial Library, 211 E. Dakin Ave, Kissimmee, Florida 34741. Following is the advance agenda for the meeting:

Audit Committee Meeting
Roll Call
Public Comment Period
Approval of Minutes of May 22, 2026 Audit Committee Meeting
Review of Proposals and Tally of Audit Committee Members Rankings
Grau & Associates
DiBartolomeo, McBee, Hartley & Barnes
Berger, Toombs, Elam, Gaines & Frank
McIntosh CPA
Adjournment
Board of Supervisors Meeting

Roll Call
Public Comment Period
Organizational Matters
Appointment of Individual to Vacant Seats 3 and 5
Administration of Oaths of Office to Newly Elected Supervisors
Consideration of Resolution 2026-04 Appointing Assistant Secretaries
Approval of Minutes of the May 22, 2026, Board of Supervisors Meeting
Public Hearings
Consideration of Resolution 2026-05 Adopting Fiscal Year 2027 Approved Budget and Appropriating Funds
Consideration of Resolution 2026-06 Imposing Fiscal Year 2027 Special Assessments and Certifying Assessment Roll
Consideration of Resolution 2026-07 Adopting Amended District Rules of Procedure
Acceptance of Ranking of the Audit Committee and Authorizing Staff to Send a Notice of Intent to Award Number 1 Ranked Firm
Staff Reports
Attorney
Engineer

District Manager’s Report
Approval of Check Register
Balance Sheet and Income Statement
Approval of FY2027 Meeting Schedule
District Goals and Objectives
Adoption of Fiscal Year 2027 Goals & Objectives
Review of Approved Fiscal Year 2026 Goals & Objectives Authorizing the Chair to Execute Final Form
Field Manager’s Report
Supervisor’s Requests
Adjournment

Audit Committee Meeting

Minutes

MINUTES OF MEETING WINDSOR AT WESTSIDE
COMMUNITY DEVELOPMENT DISTRICT

The Windsor at Westside Community Development District audit committee met Friday, May 22, 2026 at 9:18 a.m. in the Club at Windsor at Westside, 2100 Tripoli Court, Kissimmee, Florida.

Present and constituting a quorum were:

Duane (Rocky) Owen Tom Franklin
James Crews Jason Showe
Sarah Sandy by telephone Jarett Wright

FIRST ORDER OF BUSINESS	Roll Call
Mr. Showe called the audit committee 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	Audit Services
Approval of Request for Proposals and Selection Criteria
Mr. Showe stated we have prepared the required statutory documents. The only flexibility the board has is to include price or exclude price. It is our recommendation to include price.

On MOTION by Mr. Owen seconded by Mr. Crews with all in favor the request for proposals and selection criteria to include price were approved.

May 22, 2026	Windsor at Westside CDD

Approval of Notice of Request for Proposals for Audit Services

On MOTION by Mr. Owen seconded by Mr. Crews with all in favor the request for proposals for audit services was approved.

Public Announcement of Opportunity to Provide Audit Services
Mr. Showe stated I am publicly announcing the opportunity to provide audit services to the district, the proposals must be received by July 27, 2026 by 5:00 p.m. in our office.

FOURTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Franklin seconded by Mr. Owen with all in favor the audit committee meeting adjourned at 9:20 a.m.

2

Section IV

Section A

Proposal to Provide Financial Auditing Services:
WINDSOR AT WESTSIDE
COMMUNITY DEVELOPMENT DISTRICT

Proposal Due: July 27, 2026 5:00PM

Submitted to:
Windsor at Westside
Community Development District c/o District Manager
219 East Livingston Street Orlando, Florida 32801

Submitted by:
Antonio J. Grau, Partner Grau & Associates
1001 Yamato Road, Suite 301 Boca Raton, Florida 33431 Tel	(561) 994-9299
Fax	(561) 994-5823
tgrau@graucpa.com www.graucpa.com

Table of Contents	Page
EXECUTIVE SUMMARY / TRANSMITTAL LETTER	1
FIRM QUALIFICATIONS	3
FIRM & STAFF EXPERIENCE	6
REFERENCES	11
SPECIFIC AUDIT APPROACH	13
COST OF SERVICES	17
SUPPLEMENTAL INFORMATION	19

July 27, 2026

Windsor at Westside Community Development District c/o District Manager
219 East Livingston Street Orlando, Florida 32801

Re:	Request for Proposal for Professional Auditing Services for the fiscal year ended September 30, 2026, with an option for four (4) additional optional annual renewals.

Grau & Associates (Grau) welcomes the opportunity to respond to the Windsor at Westside Community Development District’s (the “District”) Request for Proposal (RFP), and we look forward to working with you on your audit. We are an energetic and robust team of knowledgeable professionals and are a recognized leader of providing services to Community Development Districts. As one of Florida’s few firms to primarily focus on government, we are especially equipped to provide you with an effective and efficient audit.

Government audits are at the core of our practice: 95% of our work is performing audits for local governments and of that 98% are for special districts. With our significant experience, we are able to increase efficiency, to provide immediate and continued savings, and to minimize disturbances to your operations.

Why Grau & Associates:

Knowledgeable Audit Team
Grau is proud that the personnel we assign to your audit are some of the most seasoned auditors in the field. Our staff performs governmental engagements year-round. When not working on your audit, your team is refining their audit approach for next year’s audit. Our engagement partners have decades of experience and take a hands-on approach to our assignments, which all ensures a smoother process for you.

Servicing your Individual Needs
Our clients enjoy personalized service designed to satisfy their unique needs and requirements. Throughout the process of our audit, you will find that we welcome working with you to resolve any issues as swiftly and easily as possible. In addition, due to Grau’s very low turnover rate for our industry, you also won’t have to worry about retraining your auditors from year to year.

Developing Relationships
We strive to foster mutually beneficial relationships with our clients. We stay in touch year-round, updating, collaborating and assisting you in implementing new legislation, rules and standards that affect your organization. We are also available as a sounding board and assist with technical questions.

Maintaining an Impeccable Reputation
We have never been involved in any litigation, proceeding or received any disciplinary action. Additionally, we have never been charged with, or convicted of, a public entity crime of any sort. We are financially stable and have never been involved in any bankruptcy proceedings.

Complying With Standards
Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida, and any other applicable federal, state and local regulations. We will deliver our reports in accordance with your requirements.

This proposal is a firm and irrevocable offer for 90 days. We certify this proposal is made without previous understanding, agreement or connection either with any previous firms or corporations offering a proposal for the same items. We also certify our proposal is in all respects fair, without outside control, collusion, fraud, or otherwise illegal action, and was prepared in good faith. Only the person(s), company or parties interested in the project as principals are named in the proposal. Grau has no existing or potential conflicts and anticipates no conflicts during the engagement. Our Federal I.D. number is 20-2067322.

We would be happy to answer any questions or to provide any additional information. We are genuinely excited about the prospect of serving you and establishing a long-term relationship. Please do not hesitate to call or email either of our Partners, Antonio J. Grau, CPA (tgrau@graucpa.com) or Ben Steets, CPA (bsteets@graucpa.com) at 561.994.9299. We thank you for considering our firm’s qualifications and experience.

Very truly yours, Grau & Associates
Antonio J. Grau

Firm Qualifications

Grau’s Focus and Experience

Our Team

3

Services Provided

Partners

11
Professional Staff

2
Administrative Professionals

9/16
Employees are CPAS

Year founded

Properly registered and licensed professional corporation by the state of FLORIDA

We are proud Members of the American Institute of Certified Public Accountants
&
the Florida Institute of Certified Public Accountants

See next page for report and certificate

⇒ External quality review program: consistently
receives a pass
⇒ Internal: ongoing monitoring to maintain
quality

9
Professional Groups

AICPA | FICPA | GFOA | FASD | FGFOA

Firm & Staff Experience

GRAU AND ASSOCIATES COMMUNITY
DEVELOPMENT DISTRICT EXPERIENCE BY MANAGEMENT COMPANY

OTHER
19

PFM
12

WRATHELL
30

GMS
78

INFRAMARK
38

SDS
60

RIZZETTA
47

MERITUS
23

Profile Briefs:
Antonio J GRAU, CPA (Partner)
Years Performing Audits: 35+
CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 56 hours
Professional Memberships: AICPA, FICPA, FGFOA, GFOA

Ben Steets, CPA (Partner)
Years Performing Audits: 10+
CPE (last 2 years): Government Accounting, Auditing: 28 hours; Accounting, Auditing and Other: 88 hours
Professional Memberships: AICPA, FICPA, FGFOA, FASD

“Here at Grau & Associates, staying up to date with the current technological landscape is one of our top priorities. Not only does it provide a more positive experience for our clients, but it also allows us to perform a more effective and efficient audit. With every changing technology available and utilized by our clients, we are constantly innovating our audit process.”
-	Tony Grau
“Quality audits and exceptional client service are at the heart of every decision we make. Our clients trust us to deliver a quality audit, adhering to high standards and assisting them with improvements for their organization.”
- Ben Steets

YOUR ENGAGEMENT TEAM
Grau’s client-specific engagement team is meticulously organized in order to meet the unique needs of each client. Constant communication within our solution team allows for continuity of staff and audit team. The Certified Information Technology Professional (CITP) Partner will bring a unique blend of IT expertise and understanding of accounting principles to the financial statement audit of the District.

Engagement
Partner

CITP Partner

Your
Successful Audit

Audit
Manager

Audit Senior

The assigned personnel will work closely with the partner and the District to ensure that the financial statements and all other reports are prepared in accordance with professional standards and firm policy.
Responsibilities will include planning the audit; communicating with the client and the partners the progress of the audit; and
determining that financial statements and all reports issued by the firm are accurate, complete and are prepared in accordance with professional standards and firm policy.

The Engagement Partner will participate extensively during the various stages of the engagement and has direct responsibility for engagement policy, direction, supervision, quality control, security, confidentiality of information of the engagement and communication with client personnel. The engagement partner will also be involved directing the development of the overall audit approach and plan; performing an overriding review of work papers and ascertain client satisfaction.

Antonio ‘Tony ‘J. Grau, CPA, Partner
Contact: tgrau@graucpa.com | (561) 939-6672
Experience
For over 30 years, Tony has been providing audit, accounting and consulting services to the firm’s governmental, non-profit, employee benefit, overhead and arbitrage clients. He provides guidance to clients regarding complex accounting issues, internal controls and operations.
As a member of the Government Finance Officers Association Special Review Committee, Tony participated in the review process for awarding the GFOA Certificate of Achievement in Financial Reporting. Tony was also the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami-Dade County. Tony received the AICPA advanced level certificate for governmental single audits.

Education
University of South Florida (1983) Bachelor of Arts
Business Administration

Clients Served (partial list)

(>300) Various Special Districts, including:		
Bayside Improvement Community Development District Dunes Community Development District
Fishhawk Community Development District (I, II, IV) Grand Bay at Doral Community Development District Heritage Harbor North Community Development District	St. Lucie West Services District
Ave Maria Stewardship Community District Rivers Edge II Community Development District Bartram Park Community Development District
Bay Laurel Center Community Development District	
Boca Raton Airport Authority Greater Naples Fire Rescue District
Key Largo Wastewater Treatment District Lake Worth Drainage District
South Indian River Water Control		

Professional Associations/Memberships
American Institute of Certified Public Accountants Florida Government Finance Officers Association Florida Institute of Certified Public Accountants  Government Finance Officers Association Member City of Boca Raton Financial Advisory Board Member

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	24
Accounting, Auditing and Other	56
Total Hours	80 (includes of 4 hours of Ethics CPE)

Ben Steets, CPA, Partner
Contact : bsteets@graucpa.com / (561) 939-6669
Experience

Education
Florida Atlantic University (2015)

Grau & Associates	Partner	2023-Present	
Grau & Associates	Manager	2021-2023	
Grau & Associates	Senior Auditor	2018-2021	
Grau & Associates	Staff Auditor	2016-2018	
PCAOB Registered Firm	Staff Auditor	2015-2016	

Clients Served (partial list)

(>300) Various Special Districts	San Carlos Park Fire and Rescue Service District	
Careersource Polk	Sanibel Fire and Rescue District	
Central Broward Water Control District	South Broward Drainage District	
Dunes Community Development District	South Trail Fire and Rescue District	
Greater Naples Fire Rescue District	Town of Highland Beach	
Key Marco Community Development District	Town of Lauderdale-By-The-Sea	
Lake Worth Drainage District	Verona Walk Community Development District	
Mae Volen Senior Center	West Villages Improvement District	
Port of the Islands Community Improvement District	Winding Cypress Community Development District	

Professional Education (over the last two years)
Course	Hours	
Government Accounting and Auditing	28	
Accounting, Auditing and Other	88	
Total Hours	116 (includes 4 hours of Ethics CPE)	

Professional Associations/Memberships
American Institute of Certified Public Accountants	
Florida Institute of Certified Public Accountants	

References

We have included three references of government engagements that require compliance with laws and regulations, follow fund accounting, and have financing requirements, which we believe are similar to the District.

 Dunes Community Development District		
Scope of Work	Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 1998	
Client Contact	Darrin Mossing, Finance Director 475 W. Town Place, Suite 114
St. Augustine, Florida 32092
                    904-940-5850		

 Two Creeks Community Development District		
Scope of Work	Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 2007	
Client Contact	William Rizzetta, President 3434 Colwell Avenue, Suite 200
Tampa, Florida 33614
                  813-933-5571		

 Journey’s End Community Development District		
Scope of Work	Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 2004	
Client Contact	Todd Wodraska, Vice President 2501 A Burns Road
Palm Beach Gardens, Florida 33410
                  561-630-4922		

Specific Audit Approach

AUDIT APPROACH
Grau’s Understanding of Work Product / Scope of Services:
We recognize the District is an important entity and we are confident our firm is eminently qualified to meet the challenges of this engagement and deliver quality audit services. You would be a valued client of our firm and we pledge to commit all firm resources to provide the level and quality of services (as described below) which not only meet the requirements set forth in the RFP but will exceed those expectations. Grau & Associates fully understands the scope of professional services and work products requested. Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida and any other applicable Federal, State of Local regulations. We will deliver our reports in accordance with your requirements.

Proposed segmentation of the engagement
Our approach to the audit engagement is a risk-based approach which integrates the best of traditional auditing techniques and a total systems concept to enable the team to conduct a more efficient and effective audit. The audit will be conducted in three phases, which are as follows:

PHASE I:
Preliminary Planning

PHASE II:
Execution of the Audit Plan

PHASE III:
Completion and Delivery

Phase I - Preliminary Planning
A thorough understanding of your organization, service objectives and operating environment is essential for the development of an audit plan and for an efficient, cost-effective audit. During this phase, we will meet with appropriate personnel to obtain and document our understanding of your operations and service objectives and, at the same time, give you the opportunity to express your expectations with respect to the services that we will provide. Our work effort will be coordinated so that there will be minimal disruption to your staff.

During this phase we will perform the following activities:
» Review the regulatory, statutory and compliance requirements. This will include a review of applicable federal and state statutes, resolutions, bond documents, contracts, and other agreements;
» Read minutes of meetings;
» Review major sources of information such as budgets, organization charts, procedures, manuals, financial systems, and management information systems;
» Obtain an understanding of fraud detection and prevention systems;
» Obtain and document an understanding of internal control, including knowledge about the design of relevant policies, procedures, and records, and whether they have been placed in operation;
» Assess risk and determine what controls we are to rely upon and what tests we are going to perform and perform test of controls;
» Develop audit programs to incorporate the consideration of financial statement assertions, specific audit objectives, and appropriate audit procedures to achieve the specified objectives;
» Discuss and resolve any accounting, auditing and reporting matters which have been identified.

Phase II – Execution of Audit Plan
The audit team will complete a major portion of transaction testing and audit requirements during this phase. The procedures performed during this period will enable us to identify any matter that may impact the completion of our work or require the attention of management. Tasks to be performed in Phase II include, but are not limited to the following:
» Apply analytical procedures to further assist in the determination of the nature, timing, and extent of auditing procedures used to obtain evidential matter for specific account balances or classes of transactions;
» Perform tests of account balances and transactions through sampling, vouching, confirmation and other analytical procedures; and
»  Perform tests of compliance.
Phase III - Completion and Delivery

In this phase of the audit, we will complete the tasks related to year-end balances and financial reporting. All reports will be reviewed with management before issuance, and the partners will be available to meet and discuss our report and address any questions. Tasks to be performed in Phase III include, but are not limited to the following:

» Perform final analytical procedures;
»  Review information and make inquiries for subsequent events; and
» Meeting with Management to discuss preparation of draft financial statements and any potential findings or recommendations.

You should expect more from your accounting firm than a signature in your annual financial report. Our concept of truly responsive professional service emphasizes taking an active interest in the issues of concern to our clients and serving as an effective resource in dealing with those issues. In following this approach, we not only audit financial information with hindsight but also consider the foresight you apply in managing operations.

Application of this approach in developing our management letter is particularly important given the increasing financial pressures and public scrutiny facing today’s public officials. We will prepare the management letter at the completion of our final procedures.

In preparing this management letter, we will initially review any draft comments or recommendations with management. In addition, we will take necessary steps to ensure that matters are communicated to those charged with governance.

In addition to communicating any recommendations, we will also communicate the following, if any:

» Significant audit adjustments;
» Significant deficiencies or material weaknesses;
» Disagreements with management; and
»  Difficulties encountered in performing the audit.

Is the recommendation cost effective?

Is the recommendation the simplest to effectuate in order to correct a problem?

Is the recommendation at the heart of the problem and not just correcting a symptomatic matter?

Is the corrective action taking into account why the deficiency occurred?

Our findings will contain a statement of condition describing the situation and the area that needs strengthening, what should be corrected and why. Our suggestions will withstand the basic tests of corrective action:

To assure full agreement with facts and circumstances, we will fully discuss each item with Management prior to the final exit conference. This policy means there will be no “surprises” in the management letter and fosters a professional, cooperative atmosphere.

Communications
We emphasize a continuous, year-round dialogue between the District and our management team. We regularly communicate through personal telephone calls and electronic mail throughout the audit and on a regular basis.

Our clients have the ability to transmit information to us on our secure client portal with the ability to assign different staff with separate log on and viewing capability. This further facilitates efficiency as all assigned users receive electronic mail notification as soon as new information has been posted into the portal.

Cost of Services

Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2026-2030 are as follows:

  Year Ended September 30,			Fee		
2026	$3,400	
2027	$3,500	
2028	$3,600	
2029	$3,700	
2030	$3,800	
TOTAL (2026-2030)	$18,000	

The above fee is based on the assumption that the District maintains its current level of operations. Should conditions change or Bonds are issued the fee would be adjusted accordingly upon approval from all parties concerned.

Supplemental Information

PARTIAL LIST OF CLIENTS

 	Governmental Audit	Single Audit	Utility Audit	
Current Client	
Year End	
Boca Raton Airport Authority					9/30	
Captain's Key Dependent District					9/30	
Central Broward Water Control District					9/30	
Collier Mosquito Control District					9/30	
Coquina Water Control District					9/30	
East Central Regional Wastewater Treatment Facility					9/30	
Florida Green Finance Authority					9/30	
Greater Boca Raton Beach and Park District					9/30	
Greater Naples Fire Control and Rescue District					9/30	
Green Corridor P.A.C.E. District					9/30	
Hobe-St. Lucie Conservancy District					9/30	
Indian River Farms Water Control District					9/30	
Indian River Mosquito Control District					9/30	
Indian Trail Improvement District					9/30	
Key Largo Wastewater Treatment District					9/30	
Lake Asbury Municipal Service Benefit District					9/30	
Lake Padgett Estates Independent District					9/30	
Lake Worth Drainage District					9/30	
Lealman Special Fire Control District					9/30	
Loxahatchee Groves Water Control District					9/30	
Old Plantation Water Control District					9/30	
Pal Mar Water Control District					9/30	
Pinellas Park Water Management District					9/30	
Pine Tree Water Control District (Broward)					9/30	
Pinetree Water Control District (Wellington)					9/30	
Port of The Islands Community Improvement District					9/30	
Ranger Drainage District					9/30	
Renaissance Improvement District					9/30	
San Carlos Park Fire Protection and Rescue Service District					9/30	
Sanibel Fire and Rescue District					9/30	
South Central Regional Wastewater Treatment and Disposal Board					9/30	
South Indian River Water Control District					9/30	
South Trail Fire Protection & Rescue District					9/30	
Spring Lake Improvement District					9/30	
St. Lucie West Services District					9/30	
Sunrise Lakes Phase IV Recreation District					9/30	
Sunshine Water Control District					9/30	
Sunny Hills Units 12-15 Dependent District					9/30	
West Villages Improvement District					9/30	
Various Community Development Districts (452)					9/30	
TOTAL	491	5	4	484		

ADDITIONAL SERVICES

CONSULTING / MANAGEMENT ADVISORY SERVICES
Grau & Associates also provide a broad range of other management consulting services. Our expertise has been consistently utilized by Governmental and Non-Profit entities throughout Florida. Examples of engagements performed are as follows:

Accounting systems
Development of budgets
Organizational structures
Financing alternatives
IT Auditing	Fixed asset records
Cost reimbursement
Indirect cost allocation
Grant administration and compliance	

ARBITRAGE

The federal government has imposed complex rules to restrict the use of tax-exempt financing. Their principal purpose is to eliminate any significant arbitrage incentives in a tax-exempt issue. We have determined the applicability of these requirements and performed the rebate calculations for more than 150 bond issues, including both fixed and variable rate bonds.

73

Current Arbitrage Calculations

We look forward to providing Windsor at Westside Community Development District with our resources and experience to accomplish not only those minimum requirements set forth in your Request for Proposal, but to exceed those expectations!

For even more information on Grau & Associates please visit us on www.graucpa.com.

Section B

Windsor At Westside Community Development District

Proposer

DiBartolomeo, McBee, Hartley & Barnes, P.A. Certified Public Accountants
2222 Colonial Road, Suite 200 Fort Pierce, Florida 34950 (772) 461-8833
591 SE Port St. Lucie Boulevard Port Saint Lucie, Florida 34984 (772) 878-1952
Contact:

Jim Hartley, CPA Principal

TABLE OF CONTENTS

Letter of Transmittal Professional Qualifications
Professional Staff Resources	1-2
Current and Near Future Workload	2
Identification of Audit Team	2
Resumes	3-6
Governmental Audit Experience	7
Additional Data
Procedures for Ensuring Quality Control & Confidentiality	8
Independence	8-9
Computer Auditing Capabilities	10
Contracts of Similar Nature	11
Technical Approach
Agreement to Meet or Exceed the Performance Specifications	12
Tentative Audit Schedule	13
Description of Audit Approach	14-16
Proposed Audit Fee	17

DMHB	DIBARTOLOMEO, MCBEE, HARTLEY & BARNES, P.A.
CERTIFIED PUBLIC ACCOUNTANTS	

Windsor At Westside Community Development District Audit Selection Committee

Dear Committee Members:

We are pleased to have this opportunity to present the qualifications of DiBartolomeo, McBee, Hartley & Barnes, P.A. (DMHB) to serve as Windsor At Westside Community Development District’s independent auditors. The audit is a significant engagement demanding various professional resources, governmental knowledge and expertise, and, most importantly, experience serving Florida local governments. DMHB understands the services required and is committed to performing these services within the required time frame. We have the staff available to complete this engagement in a timely fashion. We audit several entities across the State making it feasible to schedule and provide services at the required locations.
Proven Track Record— Our clients know our people and the quality of our work. We have always been responsive, met deadlines, and been willing to go the extra mile with the objective of providing significant value to mitigate the cost of the audit. This proven track record of successfully working together to serve governmental clients will enhance the quality of services we provide.
Experience—DMHB has a history of providing quality professional services to an impressive list of public sector clients in Florida. We currently serve a large number of public sector entities in Florida, including cities, villages, special districts, as well as a large number of community development districts. Our firm has performed in excess of 100 community development district audits. In addition, our senior management team members have between 25 and 35 years experience in serving Florida governments. DMHB is a recognized leader in providing services to governmental and non-profit agencies within the State of Florida. Through our experience in performing audits, we have been able to increase our audit efficiency and therefore reduce cost. We have continually passed this cost saving on to our clients and will continue to do so in the future. As a result of our experience and expertise, we have developed an effective and efficient audit approach designed to meet or exceed the performance specifications in accordance with audit standards generally accepted in the United States of America, the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States with minimal disruption to your operations. Our firm has frequent technical updates to keep our personnel informed and up to date on all changes that are occurring within the industry.

2222 Colonial Road, Suite 200 • Fort Pierce, Florida 34950 • 772-461-8833 • Fax: 772-461-8872 591 S.E. Port St. Lucie Blvd., • Port St. Lucie, Florida 34984 • 772-878-1952 • Fax: 772-878-1709
Member AICPA	Member AICPA Division for CPA Firms	Member AICPA Private Company Practice Section

WWW.DMHBCPA.NET

Timeliness – In order to meet the Districts needs, we will perform interim internal control testing by January 31st from unaudited preliminary general ledgers provided. The remaining testing will be completed no later than May 1st. We will also review all minutes and subsequent needs related to the review of the minutes by January 31st. Follow up review will be completed as necessary.

Communication and Knowledge Sharing— Another driving force behind our service approach is frequent, candid and open communication with management with no surprises. During the course of the audit, we will communicate with management on a regular basis to provide you with a status report on the audit and to discuss any issues that arise, potential management letter comments, or potential audit differences.
In the accompanying proposal, you will find additional information upon which you can evaluate DMHB’s qualifications. Our full team is in place and waiting to serve you. Please contact us at 2222 Colonial Road, Suite 200 Fort Pierce, FL 34950. Our phone number is (772) 461-8833. We look forward to further discussion on how our team can work together with you.

Very truly yours,

DiBartolomeo, McBee, Hartley & Barnes, P.A.

PROFESSIONAL QUALIFICATIONS
DiBartolomeo, McBee, Hartley & Barnes, P.A. is a local public accounting firm with offices in the cities of Fort Pierce and Port St. Lucie. The firm was formed in 1982.

Professional Staff Resources
Our services will be delivered through personnel in both our Port St. Lucie and Ft. Pierce offices, located at 591 S.E. Port St. Lucie Blvd., Port St. Lucie, FL 34984 and 2222 Colonial Road, Suite 200, Fort Pierce, Florida 34950, respectively. DMHB has a total of 19 professional staff including 9 with extensive experience serving governmental entities.

Professional Staff	Number of	
Classification	Professionals	
Partner	4	
Managers	2	
Senior	2	
Staff	11	
	19	

DiBartolomeo, McBee, Hartley & Barnes provides a variety of accounting, auditing, tax litigation support, estate planning, and consulting services. Some of the governmental, non-profit accounting, auditing and advisory services currently provided to clients include:

Annual financial and compliance audits including Single Audits of State and Federal financial assistance programs under the OMB A-133 audit criteria

Issuance of Comfort Letters, consent letters, and parity certificates in conjunction with the issuance of tax-exempt debt obligations, including compiling financial data and interim period financial statement reviews

Assisting in compiling historical financial data for first-time and subsequent submissions for the GFOA Certificate of Achievement for Excellence in Financial Reporting

1

PROFESSIONAL QUALIFICATIONS (CONTINUED)

Professional Staff Resources (Continued)

Audits of franchise fees received from outside franchisees

Preparation of annual reports to the State Department of Banking and Finance

Audits of Internal Controls – Governmental Special Project

Assistance with Implementation of current GASB pronouncements

Current and Near Future Workload
In order to better serve and provide timely and informative financial data, we have comprised an experienced audit team. Our present and future workloads will permit the proposed audit team to perform these audits within the time schedule required and meet all deadlines.

Identification of Audit Team

The team is composed of people who are experienced, professional, and creative. They fully understand your business and will provide you with reliable opinions. In addition, they will make a point to maintain ongoing dialogue with each other and management about the status of our services.
The auditing firm you select is only as good as the people who serve you. We are extremely proud of the outstanding team we have assembled for your engagement. Our team brings many years of relevant experience coupled with the technical skill, knowledge, authority, dedication, and most of all, the commitment you need to meet your government reporting obligations and the challenges that will result from the changing accounting standards.

A flow chart of the audit team and brief resumes detailing individual team members’
experience in each of the relevant areas follow.
Jim Hartley, CPA – Engagement Partner (resume attached) Will assist in the field as main contact
Jay McBee, CPA – Technical Reviewer (resume attached) Christine Kenny, CPA – Senior (resume attached)

2

Jim Hartley
Partner – DiBartolomeo, McBee, Hartley & Barnes
Experience and Training

Jim has over 35 years of public accounting experience and would serve as the engagement partner. His experience and training include:
35 years of non-profit and governmental experience.
Specializing in serving entities ranging from Government to Associations and Special District audits.
Has performed audits and advisory services for a variety of public sector entities.
Has extensive experience performing audits of federal grant recipients in accordance with the Single Audit Act and the related Office of Management and Budget (OMB) guidelines.
Experienced in maintaining the GFOA Certificate of Achievement.
120 hours of CPE credits over the past 3 years.
Recent Engagements

Has provided audit services on governmental entities including towns, villages, cities, counties, special districts and community development districts. Jim has assisted with financial statement preparation, system implementation, and a variety of services to a wide range of non-profit and governmental entities. Jim currently provides internal audit and consulting services to governmental entities and non-profit agencies to assist in implementing and maintaining “best practice” accounting policies and procedures. Jim provides auditing services to the Fort Pierce Utilities Authority, St. Lucie County Fire District, City of Port St. Lucie, Tradition CDD #1 – 10, Southern Groves CDD #1-6, Multiple CDD audits, Town of St. Lucie Village, Town of Sewall’s Point, Town of Jupiter Island along with several other entities, including Condo and Homeowner Associations.

Education and Registrations
Bachelor of Science in Accounting – Sterling College.
Certified Public Accountant
Professional Affiliations
Member of the American Institute of Certified Public Accountants
Member of the Florida Institute of Certified Public Accountants
Member of the Florida Government Finance Officers Association
Volunteer Service
Treasurer & Executive Board - St. Lucie County Chamber of Commerce
Budget Advisory Board - St. Lucie County School District
Past Treasurer - Exchange Club for Prevention of Child Abuse & Exchange Foundation Board
Board of Directors – State Division of Juvenile Justice

Jay L. McBee
Partner – DiBartolomeo, McBee, Hartley & Barnes

Experience and Training

Jay has over 45 years of public accounting experience and would serve as the technical reviewer on the audit. His experience and training include:
45 years of government experience.
Specializing in serving local government entities.
Has performed audits and advisory services for a variety of public sector entities including counties, cities, special districts, and school districts.
Has experience performing audits of federal grant recipients in accordance with the Single Audit Act and the related Office of Management and Budget (OMB) guidelines, including Circular A-133 and the Rules of the Auditor General.
Has extensive experience in performing pension audits.
Experienced in developing and maintaining the GFOA Certificate of Achievement.
120 Hours of relevant government CPE credits over the past 3 years.
Experience in municipal bond and other governmental-financing options and offerings.
Recent Engagements
Has provided auditing services on local governmental entities including towns, villages, cities, counties, special district and community development districts. Jay has assisted with financial preparation, system implementation, and a variety of government services to a wide range of governmental entities. Jay currently provides auditing services to the City of Port St. Lucie, City of Okeechobee Pension Trust Funds, St. Lucie County Fire District Pension funds, along with several other non-profit and governmental entities.

Education and Registrations
Bachelor of Science in Accounting and Quantitative Business Management – West Virginia University.
Certified Public Accountant
Professional Affiliations
Member of the American Institute of Certified Public Accountants
Member of the Florida Institute of Certified Public Accountants
Member of the Florida Government Finance Officers Association
Volunteer Service
Member of the St. Lucie County Citizens Budget Committee
Finance committee for the First United Methodist Church
Treasurer of Boys & Girls Club of St. Lucie County

Christine M. Kenny, CPA
Senior Staff – DiBartolomeo, McBee, Hartley & Barnes
Experience and training
Christine has over 18 years of public accounting experience and would serve as a senior staff for the Constitutional Officers. Her experience and training include:

18 years of manager and audit experience.
Has performed audits and advisory services for a variety of public sector entities including counties, cities, towns and special districts.
Has experience performing audits of federal grant recipients in accordance with the Single Audit Act and the related Office of Management and Budget (OMB) guidelines, including
Circular A-133 and the Rules of the Auditor General.
100 hours of relevant government CPE credits over the past 3 years.

Recent Engagements

Has provided audit services on governmental entities including towns, villages, cities and special districts. Christine has assisted with financial statement preparation, system implementation, and a variety of services to a wide range of non-profit and governmental entities. Christine currently provides services to multiple agencies to assist in implementing and maintaining “best practice” accounting policies and procedures.
Engagements include St. Lucie County Fire District, City of Fort Pierce, Town of Sewall’s
Point, and Town of St. Lucie Village.

Education and Registrations

Bachelor of Science in Accounting – Florida State University
Professional Affiliations
Active Member of the Florida Institute of Certified Public Accountants
Active Member of the American Institute of Certified Public Accountants
Member of the Florida Government Finance Officers Association

PROFESSIONAL QUALIFICATIONS (CONTINUED)

Governmental Audit Experience
DiBartolomeo, McBee, Hartley & Barnes, P.A., through its principals and members, has provided continuous in-depth professional accounting, auditing, and consulting services to local government units, nonprofit organizations, and commercial clients. Our professionals have developed considerable expertise in performing governmental audits and single audits and in preparing governmental financial statements in conformance with continually evolving GASB pronouncements, statements, and interpretations. All of the public sector entities we serve annually are required to be in accordance with GASB pronouncements and government auditing standards. We currently perform several Federal and State single audits in compliance with OMB Circular A-133 and under the Florida Single Audit Act. Our professionals are also experienced in assisting their clients with preparing Comprehensive Annual Financial Reports (GFOA).
All work performed by our firm is closely supervised by experienced certified public accountants. Only our most seasoned CPA’s perform consulting services. Some of the professional accounting, auditing, and management consulting services currently provided to our local governmental clients include:

Annual financial and compliance audits including Single Audits of State and Federal financial assistance programs under OMB A-133 audit criteria and the Florida Single Audit Act
Assisting in compiling historical financial data for first-time and supplemental submissions for GFOA Certificate of Achievement of Excellence in Financial Reporting
Audits of franchise fees received from outside franchisees
Assistance with Implementation of GASB-34
Internal audit functions
Fixed assets review and updating cost/depreciation allocations and methods

ADDITIONAL DATA

Procedures for Ensuring Quality Control & Confidentiality

Quality control in any CPA firm can never be taken for granted. It requires a continuing commitment to professional excellence. DiBartolomeo, McBee, Hartley & Barnes is formally dedicated to that commitment.

In an effort to continue to maintain the standards of working excellence required by our firm, DiBartolomeo, McBee, Hartley & Barnes, P.A. joined the Quality Review Program of the American Institute of Certified Public Accountants. To be a participating member firm, a firm must obtain an independent compliance review of its quality control policies and procedures to ascertain the firm’s compliance with existing auditing standards on the applicable engagements. The scope of peer review is comprehensive in that it specifically reviews the following quality control policies and procedures of the participating firm:

Professional, economic, and administrative independence
Assignment of professional personnel to engagements
Consultation on technical matters
Supervision of engagement personnel
Hiring and employment of personnel
Professional development
Advancement
Acceptance and continuance of clients
Inspection and review system

Independence

Independence is a hallmark of our profession. We encourage our staff to use professional judgment in situations where our independence could be impaired or the perception of a conflict of interest might exist. In the governmental sector, public perception is as important as professional standards. Therefore, independent auditors must exercise utmost care in the performance of their duties.

Our firm has provided continuous certified public accounting services in the government sector for 31 years, and we are independent of the Community Development Districts as defined by the following rules, regulations, and standards:

ADDITIONAL DATA (CONTINUED)

Independence (Continued)

Au Section 220 – Statements on Auditing Standards issued by the American Institute of Certified Public Accountants
ET Sections 101 and 102 – Code of Professional Conduct of the American Institute of Certified Public Accountants
Chapter 21A-21, Florida Administrative Code
Section 473.315, Florida Statutes
Government Auditing Standards, issued by the Comptroller General of the United States

Computer Auditing Capabilities

DiBartolomeo, McBee, Hartley & Barnes’ strong computer capabilities as demonstrated by our progressive approach to computer auditing and extensive use of microcomputers. Jay McBee is the MIS partner for DMHB. Jay has extensive experience in auditing and evaluating various computer systems and would provide these services in this engagement.

We view the computer operation as an integral part of its accounting systems. We would evaluate the computer control environment to:

Understand the computer control environment’s effect on internal controls
Conclude on whether aspects of the environment require special audit attention
Make preliminary determination of comments for inclusion in our management letter

This evaluation includes:

System hardware and software
Organization and administration
Access

Contracts of Similar Nature within References

Client	
Years	Annual Audit In Accordance With GAAS	
Engagement Partner	Incl. Utility Audit/ Consulting	
GFOA
Cert.	GASB 34
Implementation & Assistance	
Total Hours	
St. Lucie County Fire District Karen Russell, Clerk-Treasurer (772)462-2300	1984 -
Current	
√	
Jim Hartley			
√	
250-300	
City of Fort Pierce
Johnna Morris, Finance Director (772)-460-2200	2005-
current	
√	
Mark Barnes		
√	
√	
800	
Fort Pierce Utilities Authority Nina Hurtubise, Finance Director (772)-466-1600	2005-
current	
√	
Jim Hartley	
√	
√	
√	
600	
Town of St. Lucie Village
Diane Robertson, Town Clerk (772) 595-0663	
1999 –
current	
√	
Jim Hartley			
√	
100	
City of Okeechobee Pension Trust Funds
Marita Rice, Supervisor of Finance (863)763-9460	
1998 –
current	
√	
Jay McBee				
60	
St. Lucie County Fire District 175 Pension Trust Fund
Chris Bushman , Captain (772) 462-2300	1990 –
current	
√	
Jay McBee				
60	
Tradition Community Development District 1-10
Alan Mishlove,District Finance Manager
(407)382-3256	
2002 -
current	

√	

Jim Hartley			

√	

350	
Legends Bay Community Development District Patricia Comings-Thibault
(321)263-0132	2013-
current	
√	
Jim Hartley				
50	
Union Park Community Development District Patricia Comings-Thibault
(321)263-0132	2013-
current	
√	
Jim Hartley				50	
Deer Island Community Development District Patricia Comings-Thibault (321)263-0132	2013-
current	
√	
Jim Hartley				
50	
Park Creek Community Development District Patricia Comings-Thibault (321)263-0132	2013-
current	

√	

Jim Hartley				

50	
Waterleaf Community Development District Patricia Comings-Thibault (321)263-0132	2013-
current	
√	
Jim Hartley				
50	

TECHNICAL APPROACH
An Express Agreement to Meet or Exceed the Performance Specifications.
The audit will be conducted in compliance with the following requirements:

Rules of the Auditor General for form and content of governmental audits
Regulations of the State Department of Banking and Finance
Audits of State and Local Governmental Units-American Institute of Certified Public Accountants.
The audit report shall contain the opinion of the auditor in reference to all financial statements, and an opinion reflecting compliance with applicable legal provisions.
We will also provide the required copies of the audit report, the management letter, any related reports on internal control weaknesses and one copy of the adjusting journal entries and financial work papers.
The auditor shall, at no additional charge, make all related work papers available to any Federal or State agency upon request in accordance with Federal and State Laws and Regulations.
We will work in cooperation with the District, its underwriters and bond council in regard to any bond issues that may occur during the term of the contract.
The financial statements shall be prepared in conformity with Governmental Accounting Standards Board Statement Number 34, 63 and 65.

We will commit to issuing the audit for each Fiscal year by June 1st of the following year. In order to ensure this we will perform interim internal control testing as required by January 31st from unaudited preliminary general ledgers provided. The remaining testing will be completed no later than May 1st. We will also review all minutes and subsequent needs related to the review of the minutes by January 30th. Follow up review will be completed as necessary.

b. A Tentative Schedule for Performing the Key phases of the Audit

Audit Phase and Tasks
Planning Phase:
Meetings and discussions with Windsor At Westside Community Development District personnel regarding operating, accounting and reporting matters
Discuss management expectations, strategies and objectives
Review operations Develop engagement plan
Study and evaluate internal controls Conduct preliminary analytical review
Detailed Audit Phase:
Conduct final risk assessment Finalize audit approach plan
Perform	substantive	tests	of	account
balances
Perform	single	audit	procedures	(if applicable)
Perform statutory compliance testing
Closing Phase:
Review subsequent events, contingencies and commitments
Complete	audit	work	and	obtain management representations
Review proposed audit adjustments with client
Reporting Phase:
Review or assist in preparation of financial statement		for	Windsor	At		Westside Community Development District Prepare	management	letter	and	other special reports
Exit conference with Windsor At Westside Community Development District officials and management
Delivery of final reports

Oct.

Nov.

Dec.

Jan.

Feb.

Mar.

Apr.

SPECIFIC AUDIT APPROACH
Our partners are not strangers who show up for an entrance conference and an exit conference. We have developed an audit plan that allows the partners to directly supervise our staff in the field. By assigning two partners to the audit, we will have a partner on-site for a significant portion of the fieldwork. This also gives the District an additional contact individual for questions or problems that may arise during the audit.

The scope of our services will include a financial, as well as, a compliance audit of the District’s financial statements. Our audit will be conducted in accordance with auditing standards generally accepted in the United States and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Additionally, our audit will be conducted in accordance with the provisions of Chapter 10.550, Rules of the Auditor General, which govern the conduct of local government entity audits performed in the State of Florida.

Our audit approach places emphasis on the accounting information system and how the data is recorded, rather than solely on the verification of numbers on a financial statement. This approach enables us to:

Maximize our understanding of the District’s operating environment
Minimize time required conducting the audit since we start with broad considerations and narrow to specific audit objectives in critical areas
Our audit approach consists of four phases encompassing our audit process:

Planning Phase
Detailed Audit Phase
Closing Phase
Reporting

Planning Phase
Meetings and Expectations:
Our first step in this phase will be to set up a planning meeting with the financial and operating management of Windsor At Westside Community Development District. Our goal here is to eliminate “surprises.” By meeting with responsible officials early on we can discuss significant accounting policies, closing procedures and timetables, planned timing of our audit procedures and expectations of our work. This will also be the starting point for our discussions with management related to SAS No. 99-Consideration of Fraud in a Financial Statement Audit. Inquiries will be made regarding managements knowledge of fraud and on management’s views regarding the risk of fraud.

Review Operations and Develop Engagement Plan
It is critical that we understand the District’s operating environment. To do this we will obtain and review such items as, organizational charts, recent financial statements, budget information, major contracts and lease agreements. We will also gather other information necessary to increase our understanding of the District’s operations, organization, and internal control.

Study and Evaluate Internal Control
As part of general planning, we will obtain an understanding and assessment of the District’s control environment. This assessment involves a review of management’s operating style, written internal control procedures, and the District’s accounting system. The assessment is necessary to determine if we can rely on control procedures and thus reduce the extent of substantive testing.

We then test compliance with established control procedures by ascertaining that the significant strengths within the system are functioning as described to us. Generally, transactions are selected and reviewed in sufficient detail to permit us to formulate conclusions regarding compliance with control procedures and the extent of operation compliance with pertinent laws and regulations. This involves gaining an understanding of the District’s procedures, laws and regulations, and testing systems for compliance by examining contracts, invoices, bid procedures, and other documents. After testing controls, we then evaluate the results of those tests and decide whether we can rely on controls and thus reduce other audit procedures.

Conduct Preliminary Analytical Review
Also during the planning stage, we undertake analytical procedures that aid us in focusing our energies in the right direction. We call these analytical reviews.

A properly designed analytical review can be a very effective audit procedure in audits of governmental units. Analytical reviews consist of more than just a comparison of current-year actual results to prior-year actual results. Very effective analytical review techniques include trend analysis covering a number of years and comparisons of information not maintained totally within the financial accounting system, such as per capita information, prevailing market interest rates, housing statistics, etc.

Some examples of effective analytical reviews performed together and/or individually include:

Comparison of current-year actual results with current-year budget for the current and past years with investigation of significant differences and/or trends
Trend analysis of the percentage of current-year revenues to current-year rates for the current and previous years with investigation of significant changes in the collection percentage
Trend analysis of the percentage of expenditures by function for the current and previous years with investigation of significant changes in percentages by department
Monthly analysis of receipts compared to prior years to detect trends that may have audit implications
Conclusions reached enable us to determine the nature, timing and extent of other substantive procedures.

Detailed Audit Phase

Conduct Final Risk Assessment and Prepare Audit Programs
Risk assessment requires evaluating the likelihood of errors occurring that could have a material affect on the financial statements being audited. The conclusions we reach are based on many evaluations of internal control, systems, accounts, and transactions that occur throughout the audit. After evaluating the results of our tests of control and our final risk assessment we can develop detailed audit programs.
Perform Substantive Tests of Account Balances
These tests are designed to provide reasonable assurance as to the validity of the information produced by the accounting system. Substantive tests involve such things as examining invoices supporting payments, confirmation of balances with independent parties, analytical review procedures, and physical inspection of assets. All significant accounts will be subjected to substantive procedures. Substantive tests provide direct evidence of the completeness, accuracy, and validity of data.

Perform Single Audit Procedures (if applicable)
During the planning phase of the audit we will request and review schedules of expenditures of federal awards and state financial assistance. These schedules will be the basis for our determination of the specific programs we will test.

In documenting our understanding of the internal control system for the financial statement audit, we will identify control activities that impact major federal and state programs as well. This will allow us to test certain controls for the financial audit and the single audit concurrently. We will then perform additional tests of controls for each federal and state program selected for testing. We will then evaluate the results of the test of controls to determine the nature, timing and extent of substantive testing necessary to determine compliance with major program requirements.

Perform Statutory Compliance Testing
We have developed audit programs for Windsor At Westside Community Development District designed to test Florida Statutes as required by the Auditor General. These programs include test procedures such as general inquiries, confirmation from third parties, and examination of specific documents.

Closing Phase

During the closing phase we perform detail work paper reviews, request legal letters, review subsequent events and proposed audit adjustments. Communication with the client is critical in this phase to ensure that the information necessary to prepare financial statements in conformity with accounting principles generally accepted in the United States has been obtained.

Reporting Phase
Financial Statement Preparation
As a local firm, we spend a considerable amount of time on financial statement preparation and support. With this in mind, we can assist in certain portions of the preparation of financial statements or simply review a draft of financials prepared by your staff. We let you determine our level of involvement.

Management Letters
We want to help you solve problems before they become major.
Our management letters go beyond citing possible deficiencies in the District’s internal control structures. They identify opportunities for increasing revenues, decreasing costs, improving management information, protecting assets and improving operational efficiency.
The diversity of experience of our personnel and their independent and objective viewpoints make the comments, observations, and conclusions presented in our management letters a valuable source of information. We have provided positive solution-oriented objective recommendations to our governmental clients regarding investments, accounting accuracy, data processing, revenue bonds, payroll, utility billing, purchasing, budgeting, risk management, and internal auditing.

This review ensures the integrity of the factual data in the management letter but does not influence or impair our independence.

Exit Conferences and Delivery of Reports
We anticipate meeting with appropriate District personnel in February and issuing the final required reports by the May meeting of each year.

PROPOSED AUDIT FEE

DiBartolomeo, McBee, Hartley & Barnes P.A. will perform the annual audit of Windsor At Westside Community Development District for the five years as follows:

September 30, 2026	$ 3,600	
September 30, 2027	$ 3,750	
September 30, 2028	$ 3,900	
September 30, 2029	$ 4,050	
September 30, 2030	$ 4,200	

In years of new debt issuance fees will be adjusted in the range of $750-$1,250 depending on the complexity of the issuance.

Section C

WINDSOR AT WESTSIDE COMMUNITY DEVELOPMENT DISTRICT PROPOSAL FOR AUDIT SERVICES

PROPOSED BY:

Berger, Toombs, Elam, Gaines & Frank CERTIFIED PUBLIC ACCOUNTANTS, PL

600 Citrus Avenue, Suite 200 Fort Pierce, Florida 34950

(772) 461-6120

CONTACT PERSON:

Maritza Stonebraker, CPA, Director

DATE OF PROPOSAL:

July 27, 2026

TABLE OF CONTENTS

DESCRIPTION OF SECTION	PAGE
Letter of Transmittal	1-2

Profile of the Proposer

Description and History of Audit Firm Professional Staff Resources
Ability to Furnish the Required Services

Governmental Auditing Experience

Fee Schedule

Scope of Work to be Performed

Resumes

Peer Review Letter

3
4-5
5
6-15
16
16
17-31
32

f�tt Berger, Toombs, Elam,
,O,, Gaines & Frank
Certified Public Accountants  PL
600 Citrus Avenue
Suite 200
Fort Pierce, Florida 34950
772/461-6120 // 461-1155
FAX: 772/468-9278

July 27, 2026
Windsor at Westside Community Development District Governmental Management Services Central Florida, LLC 219 East Livingston Street
Orlando, FL 32801 Dear District Manager:
Thank you very much for the opportunity to present our professional credentials to provide audit services for Windsor at Westside Community Development District.

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has assembled a team of governmental and nonprofit specialists second to none to serve our clients. Our firm has the necessary qualifications and experience to serve as the independent auditors for Windsor at Westside Community Development District. We will provide you with top quality, responsive service.

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a recognized leader in providing services to governmental and nonprofit agencies throughout Florida. We have been the independent auditors for a number of local governmental agencies and through our experience in performing their audits, we have been able to increase our audit efficiency and; therefore, reduce costs. We have continually passed this cost savings on to our clients and will continue to do so in the future. As a result of our experience and expertise, we have developed an effective and efficient audit approach designed to meet or exceed the performance specifications in accordance with auditing standards generally accepted in the United States of America, the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and the standards for financial and compliance audits.

We will conduct the audit in accordance with auditing standards generally accepted in the United States of America with minimal disruption to your operations. Our firm has frequent technical updates to keep our personnel informed and up-to-date on all changes that are occurring within the industry.

Member AICPA

Fort Pierce / Stuart
- 1 -
Member AICPA Division for CPA Firms
Private Companies practice Section

Member FICPA

fftt Berger, Toombs, Elam,
-0'	Gaines & Frank
Urtified Public Accountants  PL

Windsor at Westside Community Development District July 27, 2026

Our firm is a member of the Government Audit Quality Center, an organization dedicated to improving government audit quality. We also utilize the audit program software of a nationally recognized CPA firm to assure us that we are up to date with all auditing standards and to assist us maintain maximum audit efficiencies.
To facilitate your evaluation of our qualifications and experience, we have arranged this proposal to include a resume of our firm, including our available staff, our extensive prior governmental and nonprofit auditing experience and clients to be contacted.

You need a firm that will provide an efficient, cost-effective, high-quality audit within critical time constraints. You need a firm with the prerequisite governmental and nonprofit experience to perform your audit according to stringent legal and regulatory requirements, a firm that understands the complex nature of community development districts and their unique compliance requirements. You need a firm with recognized governmental and nonprofit specialists within the finance and governmental communities. And, certainly, you need a firm that will provide you with valuable feedback to enhance your current and future operations. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is that firm. Maritza Stonebraker is the person authorized to make representations for the firm.

Thank you again for the opportunity to submit this proposal to Windsor at Westside Community Development District.

Very truly yours,

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida

PROFILE OF THE PROPOSER
Description and History of Audit Firm
Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a Treasure Coast public accounting firm, which qualifies as a small business firm, as established by the Small Business Administration (13 CFR 121.38), with offices in Fort Pierce and Stuart. We are a member of the Florida Institute of Certified Public Accountants and the American Institute of Certified Public Accountants. The firm was formed from the merger of Edwards, Berger, Harris & Company (originated in 1972) and McAlpin, Curtis & Associates (originated in 1949). J. W. Gaines and Associates (originated in 1979) merged with the firm in 2004. Our tremendous growth rate experienced over the last 70 years is directly attributable to the firm's unrelenting dedication to providing the highest quality, responsive professional services attainable to its clients.
We are a member of the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA) to assure we meet the highest standards. Membership in this practice section requires that our firm meet more stringent standards than standard AICPA membership. These rigorous requirements include the requirement of a triennial peer review of our firm's auditing and accounting practice and annual Continuing Professional Education (CPE) for all accounting staff (whether CPA or non-CPA). For standard AICPA membership, only a quality review is required and only CPAs must meet CPE requirements.
We are also a member of the Government Audit Quality Center ("the Center") of the American Institute of Certified Public Accountants to assure the quality of our government audits. Membership in the Center, which is voluntary, requires our firm to comply with additional standards to promote the quality of government audits.
We have been extensively involved in serving local government entities with professional accounting, auditing and consulting services throughout the entire history of our firm. Our substantial experience over the years makes us uniquely qualified to provide accounting, auditing, and consulting services to these clients. We are a recognized leader in providing services to governmental and nonprofit agencies on the Treasure Coast and in Central and South Florida, with extensive experience in auditing community development districts and water control districts. We were the independent auditors of the City of Fort Pierce for over 37 years and for St. Lucie County for over 34 years. Additionally, we have performed audits of the City of Stuart, the City of Vero Beach, Indian River County and Martin County. We also presently audit over 100 Community Development Districts throughout Florida.
Our firm was founded on the belief that we are better able to respond to our clients needs through education, experience, independence, quality control, and personal service. Our firm's commitment to quality is reflected in our endeavor of professional excellence via continuing education, the use of the latest computer technology, professional membership in PCPS and peer review.
We believe our approach to audit engagements, intelligence and innovation teamed with sound professional judgment enables us to explore new concepts while remaining sensitive to the fundamental need for practical solutions. We take pride in giving you the assurance that the personal assistance you receive comes from years of advanced training, technical experience and financial acumen.

Professional Staff Resources

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has a total of
32 professional and administrative staff (including 12 professional staff with extensive experience servicing government entities). The work will be performed out of our Fort Pierce office with a proposed staff of one senior accountant and one or two staff accountants supervised by an audit manager and audit partner. With the exception of the directors of the firm's offices, the professional staff is not specifically assigned to any of our individual offices. The professional and administrative staff resources available to you through Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL are as follows:

Partners/Directors (CPA's) Managers (1 CPA)
Senior/Supervisor Accountants (1 CPA) Staff Accountants
Paraprofessional Administrative
Total - all personnel

Total
7
2
3
8
6
 §
32

Following is a brief description of each employee classification:

Staff Accountant - Staff accountants work directly under the constant supervision of the auditor-in-charge and, are responsible for the various testing of documents, account analysis and any other duties as his/her supervisor believes appropriate. Minimum qualification for a staff accountant is graduation from an accredited university or college with a degree in accounting or equivalent.

Senior Accountant - A senior accountant must possess all the qualifications of the staff accountant, in addition to being able to draft the necessary reports and financial statements, and supervise other staff accountants when necessary.

Managers - A manager must possess the qualifications of the senior accountant, plus be able to work without extensive supervision from the auditor-in-charge. The manager should be able to draft audit reports from start to finish and to supervise the audit team, if necessary.

Partner/Director - The director has extensive governmental auditing experience and acts as the auditor-in-charge. Directors have a financial interest in the firm.

Professional Staff Resources (Continued)

Independence - Independence of the public accounting firm, with respect to the audit client, is the foundation from which the public gains its trust in the opinion issued by the public accounting firm at the end of the audit process. This independence must be in appearance as well as in fact. The public must perceive that the accounting firm is independent of the audit entity to ensure that nothing would compromise the opinion issued by the public accounting firm. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is independent of Windsor at Westside Community Development District, including its elected officials and related parties, at the date of this proposal, as defined by the following rules, regulations, and standards:

Au-C Section 220 - Statements on Auditing Standards issued by the American Institute of Certified Public Accountants;

ET Sections 101 and 102 - Code of Professional Conduct of the American Institute of Certified Public Accountants;

Chapter 21A-1, Florida Administrative Code; Section 473.315, Florida Statutes; and,
Government Auditing Standards, issued by the Comptroller General of the United States.

On an annual basis, all members of the firm are required to confirm, in writing, that they have no personal or financial relationships or holding that would impair their independence with regard to the firm's clients.

Independence is a hallmark of our profession. We encourage our staff to use professional judgment in situations where our independence could be impaired or the perception of a conflict of interest might exist. In the governmental sector, public perception is as important as professional standards. Therefore, the utmost care must be exercised by independent auditors in the performance of their duties.

Ability to Furnish the Required Services

As previously noted in the Profile of the Proposer section of this document, our firm has been in existence for over 74 years. We have provided audit services to some clients for over 30 years continually. Our firm is insured against physical loss through commercial insurance and we also carry liability insurance. The majority of our audit documentation is stored electronically, both on our office network and on each employee laptop or computer assigned to each specific job. Our office computer network is backed up on tape, so in the event of a total equipment loss, we can restore all data as soon as replacement equipment is acquired. In addition, our field laptop computers carry the same data and can be used in the event of emergency with virtually no delay in completing the required services.

GOVERNMENTAL AUDITING EXPERIENCE

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has been practicing public accounting in Florida for 70 years. Our success over the years has been the result of a strong commitment to providing personalized quality service to our clients.
The current members of our firm have performed audits of over 1,100 community development districts, and over 2,100 audits of municipalities, counties and other governmental entities such as the City of Fort Pierce and St. Lucie County.

Our firm provides a variety of accounting, auditing, tax litigation support, and consulting services. Some of the professional accounting, auditing and management consulting services that are provided by our firm are listed below:

Performance of annual financial and compliance audits, including Single Audits of state and federal financial assistance programs, under the provisions of the Single Audit Act, Subpart F of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), with minimal disruptions to your operations;
Performance of special compliance audits to ascertain compliance with the applicable local, state and federal laws and regulations;
Issuance of comfort letters and consent letters in conjunction with the issuance of tax-exempt debt obligations, including compiling financial data and interim period financial statement reviews;
Calculation of estimated and actual federal arbitrage rebates;
Assistance in compiling historical financial data for first-time and supplemental submissions for GFOA Certificate of Achievement for Excellence in Financial Reporting;
Preparation of indirect cost allocation systems in accordance with Federal and State regulatory requirements;
Providing human resource and employee benefit consulting;
Performance of automation feasibility studies and disaster recovery plans;
Performance feasibility studies concerning major fixed asset acquisitions and utility plant expansion plans (including electric, water, pollution control, and sanitation utilities); and
Assistance in litigation, including testimony in civil and criminal court.
Assist clients who utilize QuickBooks software with their software needs. Our Certified QuickBooks Advisor has undergone extensive training through QuickBooks and has passed several exams to attain this Certification.
Continuing Professional Education

All members of the governmental audit staff of our firm, and audit team members assigned to this engagement, are in compliance with the Continuing Professional Education (CPE) requirements set forth in Government Auditing Standards issued by the Comptroller General of the United States. In addition, our firm is in compliance with the applicable provisions of the Florida Statutes that require CPA's to have met certain CPE requirements prior to proposing on governmental audit engagements.

GOVERNMENTAL AUDITING EXPERIENCE (CONTINUED)

The audit team has extensive experience in performing governmental audits and is exposed to intensive and continuing concentration on these types of audits. Due to the total number of governmental audits our team performs, each member of our governmental staff must understand and be able to perform several types of governmental audits. It is our objective to provide each professional employee fifty hours or more of comprehensive continuing professional education each year. This is accomplished through attending seminars throughout Florida and is reinforced through in-house training.

Our firm has made a steadfast commitment to professional education. Our active attendance and participation in continuing professional education is a major part of our objective to obtain the most recent knowledge on issues which are of importance to our clients. We are growing on the reputation for work that our firm is providing today.

Quality Control Program

Quality control requires continuing commitment to professional excellence. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is formally dedicated to that commitment.
To ensure maintaining the standards of working excellence required by our firm, we joined the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA). To be a participating member firm of this practice section, a firm must obtain an independent Peer Review of its quality control policies and procedures to ascertain the firm's compliance with existing auditing standards on the applicable engagements.

The scope of the Peer Review is comprehensive in that it specifically reviews the following quality control policies and procedures of the participating firm:

Professional, economic, and administrative independence;
Assignment of professional personnel to engagements;
Consultation on technical matters;
Supervision of engagement personnel;
Hiring and employment of personnel;
Professional development;
Advancement;
Acceptance and continuation of clients; and,
Inspection and review system.

We believe that our commitment to the program is rewarding not only to our firm, but primarily to our clients.

The external independent Peer Review of the elements of our quality control policies and procedures performed by an independent certified public accountant, approved by the PCPS of the AICPA, provides you with the assurance that we continue to conform to standards of the profession in the conduct of our accounting and auditing practice.

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

Our firm is also a member of Governmental Audit Quality Center (GAQC), a voluntary membership center for CPA firms that perform governmental audits. This center promotes the quality of governmental audits.
Our firm has completed successive Peer Reviews. These reviews included a representative sample of our firm's local governmental auditing engagements. As a result of these reviews, our firm obtained an unqualified opinion on our quality control program and work procedures. On page 33 is a copy of our most recent Peer Review report. It should be noted that we received a pass rating.

Our firm has never had any disciplinary actions by state regulatory bodies or professional organizations.

As our firm performs approximately one hundred audits each year that are reviewed by federal, state or local entities, we are constantly dealing with questions from these entities about our audits. We are pleased to say that any questions that have been raised were minor issues and were easily resolved without re-issuing any reports.

Certificate of Achievement for Excellence in Financial Reporting (CAFR)
We are proud and honored to have been involved with the City of Fort Pierce and the Fort Pierce Utilities Authority when they received their first Certificates of Achievement for Excellence in Financial Reporting for the fiscal years ended September 30, 1988 and 1994, respectively. We were also instrumental in the City of Stuart receiving the award, in our first year of performing their audit, for the year ended September 30, 1999.

We also assisted St. Lucie County, Florida for the year ended September 30, 2003, in preparing their first Comprehensive Annual Financial Report, and St. Lucie County has received their Certificate of Achievement for Excellence in Financial Reporting every year since.

As continued commitment to insuring that we are providing the highest level of experience, we have had at least one employee of our firm serve on the GFOA - Special Review Committee since the mid-1980s. This committee is made up of selective Certified Public Accountants throughout the United States who have demonstrated their high level of knowledge and expertise in governmental accounting. Each committee member attends a special review meeting at the Annual GFOA Conference. At this meeting, the committee reports on the Certificate of Achievement Program's most recent results, future goals, and common reporting deficiencies.

We feel that our previous experience in assisting the City of Fort Pierce, the Fort Pierce Utilities Authority and St. Lucie County obtain their first CAFRs, and the City of Stuart in continuing to receive a CAFR and our firm's continued involvement with the GFOA, and the CAFR review committee make us a valued asset for any client in the field of governmental financial reporting.

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

References

Florida Green Finance Authority
Jeff Walker, Special District Services
(561) 630-4922

South Village Community Development District Darrin Mossing, Governmental Management
Services LLC
(407) 841-5524

Gateway Services Community Development District
Stephen Bloom, lnframark LLC (954) 753-5841

Clearwater Cay Community Development District
Cal Teague, Premier District Management
(239) 690-7100 ext 101

In addition to the above, we have the following additional governmental audit experience: Community Development Districts

Aberdeen Community Development District

Alta Lakes Community Development District

Amelia Concourse Community Development District

Amelia Walk Communnity Development District

Aqua One Community Development District

Arborwood Community Development District

Arlington Ridge Community Development District

Bartram Springs Community Development District

Baytree Community Development District

Beacon Lakes Community Development District

Beaumont Community Development District

Bella Collina Community Development District

Bonnet Creek Community Development District

Buckeye Park Community Development District

Candler Hills East Community Development District

Cedar Hammock Community Development District

Central Lake Community Development District

Channing Park Community Development District

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

Cheval West Community Development District

Coconut Cay Community Development District

Colonial Country Club Community Development District

Connerton West Community Development District

Copperstone Community Development District

Creekside @ Twin Creeks Community Development District

Deer Run Community Development District

Dowden West Community Development District

DP1 Community Development District

Eagle Point Community Development District
East Nassau Stewardship District Eastlake Oaks Community
Development District

Easton Park Community Development District

Estancia @ Wiregrass Community Development District

Evergreen Community Development District

Forest Brooke Community Development District

Gateway Services Community Development District

Gramercy Farms Community Development District

Greenway Improvement District

Greyhawk Landing Community Development District

Griffin Lakes Community Development District

Habitat Community Development District

Harbor Bay Community Development District

Harbourage at Braden River Community Development District

Harmony Community Development District

Harmony West Community Development District

Harrison Ranch Community Development District

Hawkstone Community Development District

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

Heritage Harbor Community Development District

Heritage Isles Community Development District

Heritage Lake Park Community Development District

Heritage Landing Community Development District

Heritage Palms Community Development District

Heron Isles Community Development District

Heron Isles Community Development District

Highland Meadows II Community Development District

Julington Creek Community Development District

Laguna Lakes Community Development District

Lake Bernadette Community Development District

Lakeside Plantation Community Development District

Landings at Miami Community Development District

Legends Bay Community Development District

Lexington Oaks Community Development District

Live Oak No. 2 Community Development District

Madeira Community Development District

Marhsall Creek Community Development District

Meadow Pointe IV Community Development District

Meadow View at Twin Creek Community Development District

Mediterra North Community Development District

Midtown Miami Community Development District

Mira Lago West Community Development District

Montecito Community Development District

Narcoossee Community Development District

Naturewalk Community Development District

New Port Tampa Bay Community Development District

Overoaks Community Development District

Panther Trace II Community Development District

Paseo Community Development District

Pine Ridge Plantation Community Development District

Piney Z Community Development District

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

Poinciana Community Development District

Poinciana West Community Development District

Port of the Islands Community Development District

Portofino Isles Community Development District

Quarry Community Development District

Renaissance Commons Community Development District

Reserve Community Development District

Reserve #2 Community Development District

River Glen Community Development District

River Hall Community Development District

River Place on the St. Lucie Community Development District

Rivers Edge Community Development District

Riverwood Community Development District

Riverwood Estates Community Development District

Rolling Hills Community Development District

Rolling Oaks Community Development District

Sampson Creek Community Development District

San Simeon Community Development District

Six Mile Creek Community Development District

South Village Community Development District

Southern Hills Plantation I Community Development District

Southern Hills Plantation Ill Community Development District

South Fork Community Development District

St. John's Forest Community Development District

Stoneybrook South Community Development District

Stoneybrook South at ChampionsGate Community Development District

Stoneybrook West Community Development District

Tern Bay Community Development District

Terracina Community Development District

Tison's Landing Community Development District

TPOST Community Development District

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

Triple Creek Community Development District

TSR Community Development District

Turnbull Creek Community Development District

Twin Creeks North Community Development District

Urban Orlando Community Development District

Verano #2 Community Development District

Viera East Community Development District

VillaMar Community Development District

Vizcaya in Kendall Development District

Waterset North Community Development District

Westside Community Development District

WildBlue Community Development District

Willow Creek Community Development District

Willow Hammock Community Development District

Winston Trails Community Development District

Zephyr Ridge Community Development District

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

Other Governmental Organizations

City of Westlake
Florida Inland Navigation District Fort Pierce Farms Water Control
District

Indian River Regional Crime Laboratory, District 19, Florida

Viera Stewardship District

Office of the Medical Examiner, District 19

Rupert J. Smith Law Library of St. Lucie County
St. Lucie Education Foundation Seminole Improvement District Troup Indiantown Water
Control District

Current or Recent Single Audits

St. Lucie County, Florida Early Learning Coalition, Inc.
Gateway Services Community Development District Healthy Start Coalition

Members of our audit team have acquired extensive experience from performing or participating in over 1,800 audits of governments, independent special taxing districts, school boards, and other agencies that receive public money and utilize fund accounting.

Much of our firm's auditing experience is with compliance auditing, which is required for publicly financed agencies. In this type of audit, we do a financial examination and also confirm compliance with various statutory and regulatory guidelines.

Following is a summary of our other experience, including Auditor General experience, as it pertains to other governmental and fund accounting audits.

Counties
(Includes elected constitutional officers, utilities and dependent taxing districts)

Indian River Martin Okeechobee Palm Beach

Municipalities
City of Port St. Lucie City of Vero Beach Town of Orchid

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

Special Districts
Bannon Lakes Community Development District Boggy Creek Community Development District Capron Trail Community Development District Celebration Pointe Community Development District Coquina Water Control District
Diamond Hill Community Development District Dovera Community Development District
Durbin Crossing Community Development District Golden Lakes Community Development District Lakewood Ranch Community Development District Martin Soil and Water Conservation District Meadow Pointe Ill Community Development District Myrtle Creek Community Development District
St. Lucie County - Fort Pierce Fire District The Crossings at Fleming Island
St. Lucie West Services District
Indian River County Mosquito Control District St. John's Water Control District
Westchase and Westchase East Community Development Districts Pier Park Community Development District
Verandahs Community Development District Magnolia Park Community Development District

Schools and Colleges

Federal Student Aid Programs - Indian River Community College Indian River Community College
Okeechobee County District School Board St. Lucie County District School Board
Indian River School District - Internal Accounts State and County Agencies
Central Florida Foreign-Trade Zone, Inc. (a nonprofit organization affiliated with the St. Lucie County Board of County Commissioners)
Florida School for Boys at Okeechobee
Indian River Community College Crime Laboratory Indian River Correctional Institution

FEE SCHEDULE

We propose the fee for our audit services described below to be $4,000 for the years ending September 30, 2026 and 2027, $4,200 for the year ending September 30, 2028 and $4,350 for the years ending September 30, 2029 and 2030. In addition, if a bond issuance occurs there will be an additional fee for each additional bond. The fee is contingent upon the financial records and accounting systems of Windsor at Westside Community Development District being "audit ready" and the financial activity for the District is not materially increased. If we discover that additional preparation work or subsidiary schedules are needed, we will consult with your authorized representative. We can assist with this additional work at our standard rates should you desire.

SCOPE OF WORK TO BE PERFORMED

If selected as the District's auditors, we will perform a financial and compliance audit in accordance with Section 11.45, Florida Statutes, in order to express an opinion on an annual basis on the financial statements of Windsor at Westside Community Development District as of September 30, 2026, 2027, 2028, 2029 and 2030. The audits will be performed to the extent necessary to express an opinion on the fairness in all material respects with which the financial statements present the financial position, results of operations and changes in financial position in conformity with generally accepted accounting principles and to determine whether, for selected transactions, operations are properly conducted in accordance with legal and regulatory requirements. Reportable conditions that are also material weaknesses shall be identified as such in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters. Other (non-reportable) conditions discovered during the course of the audit will be reported in a separate letter to management, which will be referred to in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters.
Our audit will be performed in accordance with standards for financial and compliance audits contained in Government Auditing Standards, as well as in compliance with rules and regulations of audits of special districts as set forth by the State Auditor General in Chapter 10.550, Local Governmental Entity Audits, and other relevant federal, state and county orders, statutes, ordinances, charter, resolutions, bond covenants, Administrative Code and procedures, or rules and regulations which may pertain to the work required in the engagement.
The primary purpose of our audit will be to express an opinion on the financial statements discussed above. It should be noted that such audits are subject to the inherent risk that errors or irregularities may not be detected. However, if conditions are discovered which lead to the belief that material errors, defalcations or other irregularities may exist or if other circumstances are encountered that require extended services, we will promptly notify the appropriate individual.

Commitment to Quality Service

I Personnel Qualifications and Experience

David S. McGuire, CPA, CITP
Director- 31 years experience

Education
University of Central Florida, B.A. - Accounting
Barry University - Master of Professional Accountancy
Registrations
Certified Public Accountant - State of Florida, State Board of Accountancy
Certified Information Technology Professional (CITP) - American Institute of Certified Public Accountants
Certified Not-For-Profit Core Concepts 2018
Professional Affiliations/Community Service
Member of the American and Florida Institutes of Certified Public Accountants
Associate Member, Florida Government Finance Office Associates
Assistant Coach - St. Lucie County Youth Football Organization (1994 - 2005)
Assistant Coach - Greater Port St. Lucie Football League, Inc. (2006 - 2010)
Board Member - Greater Port St. Lucie Football League, Inc. (2011 - 2017)
Treasurer, AIDS Research and Treatment Center of the Treasure Coast, Inc. (2000 - 2003)
Board Member/Treasurer, North Treasure Coast Chapter, American Red Cross (2004 - 2010)
Member/Board Member of Port St. Lucie Kiwanis (1994 - 2001)
President (2014/15) of Sunrise Kiwanis of Fort Pierce (2004 - 2017)
St. Lucie District School Board Superintendent Search Committee (2013 - present)
Board Member - Phrozen Pharoes (2019-2021)
Professional Experience
Twenty-eight years public accounting experience with an emphasis on nonprofit and governmental organizations.
Audit Manager in-charge on a variety of audit and review engagements within several industries, including the following government and nonprofit organizations:
St. Lucie County, Florida
19th Circuit Office of Medical Examiner Troup Indiantown Water Control District
Exchange Club Center for the Prevention of Child Abuse, Inc. Healthy Kids of St. Lucie County
Mustard Seed Ministries of Ft. Pierce, Inc. Reaching Our Community Kids, Inc.
Reaching Our Community Kids - South
St. Lucie County Education Foundation, Inc. Treasure Coast Food Bank, Inc.
North Springs Improvement District
Four years of service in the United States Air Force in computer operations, with a top secret (SCI/SBI) security clearance.

Commitment to Quality Service

I Personnel Qualifications and Experience

David S. McGuire, CPA, CITP (Continued)
Director

Continuing Professional Education
+ Mr. McGuire has attended numerous continuing professional education courses and seminars taught by nationally recognized sponsors in the accounting auditing and single audit compliance areas. He has attended courses over the last two years in those areas as follows:
Not-for-Profit Auditing Financial Results and Compliance Requirements Update: Government Accounting Reporting and Auditing
Annual Update for Accountants and Auditors

Commitment to Quality Service

I Personnel Qualifications and Experience

Matthew Gonano, CPA
Director- 14 years total experience

Education
University of North Florida, B.B.A. -Accounting
University of Alicante, Spain - International Business
Florida Atlantic University - Masters of Accounting

Professional Affiliations/Community Service

American Institute of Certified Public Accountants
+	Florida Institute of Certified Public Accountants

Professional Experience

Senior Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.
Performed audits of nonprofit and governmental organizations in accordance	with Governmental Accounting Auditing Standards (GAAS)
Performed Single Audits of nonprofit organizations in accordance with 0MB Circular A-133, Audits of State, Local Governments, and Non-Profit Organizations.

Continuing Professional Education
Mr. Gonano has participated in numerous continuing professional education courses.

Commitment to Quality Service

I Personnel Qualifications and Experience

Melissa Marlin, CPA
Director - 12 years

Education
Indian River State College, A.A. -Accounting
Florida Atlantic University, B.B.A. - Accounting

Registrations
Certified Public Accountant - State of Florida, State Board of Accountancy

Professional Affiliations/Community Service
+	Member of the American Institute of Certified Public Accountants
+	Member of the Florida Institute of Certified Public Accountants
+	Affiliate member of the Government Finance Officers Association

Professional Experience
Accountant with over 10 years of experience providing professional services to nonprofit and governmental entities.
Performed over 300 audits of nonprofit and governmental organizations in accordance with Governmental Accounting Auditing Standards (GAAS)
Performed Single Audits of nonprofit organizations in accordance with 2 CFR Part 200 Subpart F, Uniform Guidance, Audits of State, Local Governments, and Non-Profit Organizations.

Continuing Professional Education
Mrs. Marlin participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments in accounting and auditing such as:
Governmental Accounting Report and Audit Update
Analytical Procedures, FICPA
Annual Update for Accountants and Auditors
Single Audit Sampling and Other Considerations

Commitment to Quality Service

I Personnel Qualifications and Experience

Maritza Stonebraker, CPA
Director - 10 years

Education
Indian River State College, B.S. -Accounting

Registrations
Certified Public Accountant - State of Florida, State Board of Accountancy

Professional Affiliations/Community Service

Member of the American Institute of Certified Public Accountants
+	Member of the Florida Institute of Certified Public Accountants
+	Affiliate of the Government Finance Officers Association

Professional Experience
Maritza launched her professional auditing career at Berger, Toombs, Elam, Gaines, & Frank, accumulating over 9 years of expertise in the field
Performed over 300 audits of nonprofit and governmental organizations in accordance with Governmental Accounting Auditing Standards (GAAS)
Performed Single Audits of nonprofit organizations in accordance with 2 CFR Part 200 Subpart F, Uniform Guidance, Audits of State, Local Governments, and Non-Profit Organizations.

Continuing Professional Education
Mrs. Stonebraker participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments in accounting and auditing such as:
Governmental Accounting Report and Audit Update
Analytical Procedures, FICPA
Annual Update for Accountants and Auditors
Single Audit Sampling and Other Considerations

Commitment to Quality Service

I Personnel Qualifications and Experience

Jonathan Herman, CPA
Director - 12 years

Education
University of Central Florida, B.S. - Accounting
Florida Atlantic University, MACC

Registrations
Certified Public Accountant - State of Florida, State Board of Accountancy

Professional Affiliations/Community Service
Member of the American and Florida Institutes of Certified Public Accountants
Affiliate member Government Finance Officers Association

Professional Experience
Over 10 years experience in all phases of public accounting and auditing experience, with a concentration in financial and compliance audits. Mr. Herman has been involved in all phases of the audits listed on the preceding pages.

Continuing Professional Education
Has participated in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. He has attended courses in those areas over the last two years such as:
Governmental Accounting Report and Audit Update
Annual Update: Government Accounting Reporting and Auditing Annual Update for Accountants and Auditors

Commitment to Quality Service

I Personnel Qualifications and Experience

David F. Haughton, CPA
Accounting and Audit Manager - 34 years

Education
Stetson University, B.B.A. - Accounting
Registrations
Certified Public Accountant - State of Florida, State Board of Accountancy

Professional Affiliations/Community Service
Member of the American and Florida Institutes of Certified Public Accountants
Former Member of Florida Institute of Certified Public Accountants Committee on State and Local Government
Affiliate Member Government Finance Officers Association (GFOA) for over 10 years
Affiliate Member Florida Government Finance Officers Association (FGFOA) for over 10 years
Technical Review-1997 FICPA Course on State and Local Governments in Florida
Board of Directors - Kiwanis of Ft. Pierce, Treasurer - 1994-1999; Vice President - 1999-2001

Professional Experience
Twenty-seven years public accounting experience with an emphasis on governmental and nonprofit organizations.
State Auditor General's Office - West Palm Beach, Staff Auditor, June 1985 to September 1985
Accounting and Audit Manager of Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL, responsible for audit and accounting services including governmental and not-for-profit audits.
Over 20 years of public accounting and governmental experience, specializing in governmental and nonprofit organizations with concentration in special districts, including Community Development Districts which provide services including water and sewer utilities. Governmental and non-profit entities served include the following:

Counties:
St. Lucie County

Municipalities: City of Fort Pierce City of Stuart

Commitment to Quality Service

I Personnel Qualifications and Experience

David F. Haughton, CPA (Continued)
Accounting and Audit Manager

Professional Experience (Continued) Special Districts:
Bluewaters Community Development District
Country Club of Mount Dora Community Development District Fiddler's Creek Community Development District #1 and #2 Indigo Community Development District
North Springs Improvement District
Renaissance Commons Community Development District St. Lucie West Services District
Stoneybrook Community Development District Summerville Community Development District Terracina Community Development District Thousand Oaks Community Development District Tree Island Estates Community Development District Valencia Acres Community Development District

Non-Profits:
The Dunbar Center, Inc.
Hibiscus Children's Foundation, Inc. Hope Rural School, Inc.
Maritime and Yachting Museum of Florida, Inc. Tykes and Teens, Inc.
United Way of Martin County, Inc.
Workforce Development Board of the Treasure Coast, Inc.
While with the Auditor General's Office he was on the staff for the state audits of the Martin County School District and Okeechobee County School District.
During 1997 he performed a technical review of the Florida Institute of Certified Public Accountants state CPE course on Audits of State and Local Governments in Florida. His comments were well received by the author and were utilized in future updates to the course.
Continuing Professional Education
During the past several years, he has participated in numerous professional development training programs sponsored by the AICPA and FICPA, including state conferences on special districts and governmental auditing in Florida. He averages in excess of 100 hours bi-annually of advanced training which exceeds the 80 hours required in accordance with the continuing professional education requirements of the Florida State Board of accountancy and the AICPA Private Companies Practice Section. He has over 75 hours of governmental CPE credit within the past two years.

Commitment to Quality Service

I Personnel Qualifications and Experience

Paul Daly
Senior Accountant - 14 years

Education
Florida Atlantic University, S.S. - Accounting

Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Working to attain the requirements to take the Certified Public Accounting (CPA) exam.

Commitment to Quality Service

I Personnel Qualifications and Experience

Bryan Snyder
Manager - 11 years

Education
Florida Atlantic University, B.B.A. - Accounting

Professional Experience
Accountant beginning his professional auditing career with Berger, Toombs, Elam, Gaines, & Frank.
Mr. Snyder is gaining experience auditing governmental & nonprofit entities.

Continuing Professional Education
Mr. Snyder participates in numerous continuing education courses and plans on working to acquire his CPA certificate.
Mr. Snyder is currently studying to pass the CPA exam.

Commitment to Quality Service

I Personnel Qualifications and Experience

Tifanee Terrell, CPA
Senior Accountant - 5 years

Education
+ Florida Atlantic University, M.A.C.C. -Accounting

Professional Experience
+	Senior Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
+	Ms. Terrell participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

Commitment to Quality Service

I Personnel Qualifications and Experience

Dylan Dixon
Senior Accountant - 4 years

Education
Indian River State College, B.S. -Accounting
+ Florida Gulf Coast University, M.S. - Accounting
Professional Experience
Senior Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Mr. Dixon participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.
Mr. Dixon is currently studying to pass the CPA exam.

Commitment to Quality Service

I Personnel Qualifications and Experience

Brennen Moore
Staff Accountant - 3 years

Education
Indian River State College, B.S. -Accounting

Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Mr. Moore participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

Commitment to Quality Service

I Personnel Qualifications and Experience

Katie Gifford
Staff Accountant - 2 years

Education
Indian River State College, B.S. -Accounting

Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Ms. Gifford participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

Commitment to Quality Service

I Personnel Qualifications and Experience

Rayna Zicari
Staff Accountant - 2 years

Education
Stetson University, B.B.A. -Accounting

Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Ms. Zicari participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

Report on the Firm's System of Quality Control

6930 Gall Boulevard
Suite 200
Zephyrhills, FL 33542

813.788.2155
lJGPerry.com

December 4, 2025
To the Partners of Berger, Toombs, Elam, Gaines & Frank, CPAs, PL
and the Peer Review Committee of the Florida Institute of Certified Public Accountants
We have reviewed the system of quality control for the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank, CPAs, PL, in effect for the year ended May 31, 2025. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards). A summary of the nature, objectives, scope, limitations of, and the procedures performed in a system review as described in the Standards may be found at www.aicpa.org/prsummary. The summary also includes an explanation of how engagements identified as not performed or reported on in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating.

Firm's Responsibility
The firm is responsible for designing and complying with a system of quality control to provide the firm with reasonable assurance of performing and reporting in conformity with the requirements of applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported on in conformity with the requirements of applicable professional standards, when appropriate, and for remediating weaknesses in its system of quality control, if any.
Peer Reviewer's Responsibility
Our responsibility is to express an opinion on the design of and compliance with the firm's system of quality control based on our review.

Required Selections and Considerations

Engagements selected for review included engagements performed under Government Auditing Standards, including a compliance audit under the Single Audit Act.

As a part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in determining the nature and extent of our procedures.
Opinion
In our opinion, the system of quality control for the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank, CPAs, PL, in effect for the year ended May 31, 2025 has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies), or fail. Berger, Toombs, Elam, Gaines & Frank, CPAs, PL has received a peer review rating of pass.
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DG Perry

DGPerry
CPAs + Advisors

Section D

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INTOSHCPA
INTEGRITY• INSIGHT•ASSURANCE

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2385 NW Executive Center Dr.

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Boca Raton, FL 33431 rmcintoshcpa.com

Table of Contents
Transmittal Letter	2
Statement of Understanding and Scope of Work	3
Qualifications, and Experience	6
Personnel	7
Schedule of Fees	8
Appendix	9

-

Transmittal Letter

mINTOSII CPA
NlE	Y• -.: IGffT•

July 27, 2026

Board of Supervisors
Windsor at Westside Community Development District Osceola County, FL

McIntosh CPA is pleased to submit this proposal to provide annual auditing services for the Windsor at Westside Community Development District (the "District"). Our firm specializes in auditing services for governmental entities, including special districts, ensuring compliance with Florida Statutes, Government Auditing Standards (Yellow Book), and the requirements set forth by the Florida Auditor General. We are a Woman & Minority Business certified by the State of Florida.

While the firm is new, the managing partner has been providing auditing services to special districts for over 18 years and has an impeccable reputation among former clients. With this experience and knowledge, we are uniquely qualified and ready to assist the District with the audit services needed. We are confident that we will not only provide the services required but exceed expectations.

We understand the importance of accountability and fiscal responsibility in government operations. Our audit methodology is designed to provide an efficient, thorough, and collaborative review process while minimizing disruption to your daily operations. Additionally, we are committed to maintaining open communication and delivering clear, actionable recommendations to support the District's financial integrity and operational efficiency.

We have an established reputation for delivering high-quality, timely, and efficient audits. With our extensive experience, we are confident in our ability to provide the District with the highest level of professional service. We acknowledge that this proposal is valid for ninety (90) days following submission.

We thank you for the opportunity to provide a proposal and look forward to working with the District's team. Please do not hesitate to contact Racquel McIntosh at 2385 NW Executive Center Dr., Suite 100, Boca Raton FL 33431, 561-981-6282, or	with any questions.

Sincerely,

Mvtntrx4cPA

Racquel McIntosh, CPA President

-

Statement of Understanding and Scope of Work
The Windsor at Westside Community Development District requires independent audit services for the fiscal years ending September 30, 2026, with an option for four additional one-year renewals. Our firm understands that the audit must comply with:

Chapter 218.39, Florida Statutes
Florida Auditor General's Rules
Government Auditing Standards (Yellow Book)
Licensure under Chapter 473

The audit will include an examination of the District's financial records, internal controls, and compliance with applicable laws and regulations.

AUDIT TIMELINE

We recognize the importance of adhering to the District's annual audit deadline and are fully committed to ensuring a timely and efficient audit process. Racquel McIntosh will be responsible for the firm meeting the required deadline. Our team will strategically plan and execute the audit to ensure that the draft and auditor's reports are completed well in advance of the deadline, allowing ample time for review and discussion. Additionally, we will maintain open communication throughout the engagement to address any concerns promptly and ensure a smooth and seamless audit experience.

SCOPE OF WORK

Conduct an independent audit in accordance with Government Auditing Standards
Evaluate internal controls and compliance with Florida statutes
Issue audited financial statements with findings and recommendations
Report to the Board of Supervisors on the audit findings
Provide ongoing support for financial and compliance questions The audit will be performed in the three phases below;

-

AUDIT PLANNING

This is the most critical part of an audit, as a well planned audit determines the flow and efficiency for the entire audit. Planning consists of the following segments:

Obtain an understanding of the District - we will gain an understanding of the District in order to perform risk assessment for the various segments of the audit. It involves reviewing the policies and procedures, documenting the internal controls of the District, including compliance requirements, and making an initial assessment of inherent risk in order to determine the preliminary risk of material misstatement to the financial statements. It also includes gaining an understanding of the District's IT environment and how that affects financial reporting.

IT Assessment - we will discuss with management and document the District's IT infrastructure, including; general controls over the network and the accounting software, and specific controls within the accounting software. We will also discuss access, backups, disaster recovery, and virus protection. These discussions will assist in determining if the IT infrastructure is adequate to reduce any material financial statement misstatements.

Preliminary analytics - current vs prior year review of accounts to determine and document causes for fluctuations.

Risk Assessment- Used in conjunction with other planning items above to dictate further audit procedures.
FIELDWORK

Based on the risk assessment results from planning, a combination of analytical procedures, detail test of transactions, and use of audit confirmations will be applied by the auditor.

Analytical procedures - these will consist of revenue and expenditure variances from the prior year, variances with the budget, calculating revenue expectations, and reviewing trend analysis for anomalies.

Test of details - these will consist of tracing and vouching transactions to and from the accounting records. Will also include testing bond compliance.

-

Audit confirmations - these will be sent to attorneys, tax collector, bond trustees, and other entities as deemed necessary.

REPORTING

Once the fieldwork has been completed, a draft of the financial statements along with all related audit reports will be prepared for management's review. McIntosh CPA utilizes a memo to management regarding findings and recommendations not deemed significant and therefore not included in any of the audit reports. The memo will detail the observation and provide a recommendation for corrective action. No management response is required since it will not be presented in any audit report. Before a finding is reported in the audit report, a determination is made as to why the issue occurred and whether it was a one-time occurrence. We ensure that reporting items in the audit report are necessary and that recommendations are cost beneficial.

For all three phases above, if deficiencies or discrepancies are identified, management will be informed immediately to give them a chance to research and provide additional information or put corrective measures in place.

-

Qualifications and Experience
INDEPENDENCE
We affirm that McIntosh CPA is independent with respect to the District. We meet the independence standards of Generally Accepted Auditing Standards and the U.S. Government Accountability Office's Government Auditing Standards.

FIRM QUALIFICATIONS

Licensed under Chapter 473, Florida Statutes
Over 18 years of experience auditing governments
Demonstrated expertise in auditing special districts and financials
Strong track record of timely report delivery and responsiveness

The services as outlined in the statement of understanding will be overseen by Racquel McIntosh CPA, who brings over 18 years of exemplary service in the government auditing and accounting industry. In her previous role, she was an audit partner providing auditing services to municipalities and special districts throughout the State of Florida and was in charge of audit quality for the firm. In addition, she assisted clients with internal policy review, internal control best practices and implementation, and assisted with implementation of accounting software and accounting standards.

Further, she has met the educational requirements for CPAs set forth under Florida Statutes and the Government Auditing Standards (Yellow Book) issued by the Government Accountability Office (GAO). See next page for resume.

Value-Added Service

In addition to providing audit services for the District, Racquel provides an annual training session for the District accounting staff which will include; reviewing items found in the previous year's audit, accounting treatment for certain transactions, how to respond to auditor inquiry, how to analyze financial statements, and new accounting standards and regulations applicable to the upcoming audit year.

REFERENCES

Below are three districts that the engagement partner has worked on with the named management companies. In total, the engagement partner oversaw and worked on over 200 CDDs.

CATALINA AT WRINKLER PRESERVE COMMUNITY DEVELOPMENT DISTRICT	R1zzetta & Company
3434 Colwell Avenue, Suite 200
Tampa, FL 33614	
BERRY BAY COMMUNITY DEVELOPMENT DISTRICT	Meritus
2005 Pan Am Circle, Suite 300
Tampa, FL 33607	
BRIGHTON LAKES COMMUNITY DEVELOPMENT DISTRICT	Inframark
210 N University Drive
Coral Springs, FL 33071	

-

Profile

:�. 561-981-6282

R, 2385
Dr.Suite 100. Boca Raton FL

EDUCATION

Racquel has been providing auditing and consulting services to governments and non-profits for over 18 years. Her in-depth knowledge of government/non-profit compliance requirements, regulations, accounting principles and audit methodologies provides clients with the highest service quality delivered with the utmost integrity.
Experience

Oct 202.5- Present Mclntu:;11CPA Founder & President

2005 - 2023
Grau & Associates
Audit Staff	2005 - 2009

00

Audit Senior	2009 -2011
Audit Manager 2011 - 2014,
Audit Partner	2014 - 2023
Continuing Professional l::ducat,on
Ov.c;r the last two(2) year

Governments Non-pro·
MEMBERSHIPS

Government Accounting & Auditing Accounting, Auditing & Other (Incl Ethics)
Total hours

Collaborations

tl2l.lu
37.5
42.5
80

FASO Board MllmbK

AICPA CSD, FASO

In addition to external audits, Racquel has assisted clients with implementing new accounting standards and State legislation, switching ERP systems, improving internal controls via new policies and procedures, providing education via webinars/seminars, and providing guidance to management.

-

LIST OF SPECIAL DISTRICTS AUDITED

COMMUNITY DEVELOPMENT

OVER 200

WATER CONTROL/DRAINAGE

Central Broward Water Control District
East Central Regional Water Reclamation Facility
Old Plantation Water Control District
Pinellas Park Water Management District
Pinetree Water Control District (Broward and Palm Beach)
Ranger Drainage District
South Central Regional Wastewater Treatment & Disposal Plant

FIRE RESCUE

San Carlos Park Fire Protection &
Rescue District
Sanibel Fire & Rescue District
South Trail Fire & Rescue District

OTHER

Boca Raton Airport Authority
Greater Boca Raton Beach & Park District
Indian Trail Improvement District
Spring Lake Improvement District

-

Schedule of Fees
Below are the all-inclusive fees for the District's annual financial statement audit

Fiscal Year	: Proposed Fee	
2026	$3,500	
2027	$3,600	
2028	$3,700	
2029	$3,800	
2030	$3,900	

The above fees are based on the District not issuing Bonds in any of the fiscal years. If Bonds are issued, then fees will be renegotiated.

-

Appendix

Ron De.S.ntht, Governor

MclanleS.Gnffln,

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STATE OF FLORIDA
DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
BOARD OF ACCOUNTANCY
THE ACCOUNTANCY CORPORATION HEREIN IS LICENSED UNDER THE PROVISIONS OF <;HAPTER 473, FLORIDA STATUTES

RACQUEL MCINTOSH CPA, P.A.
MCINTOSH CPA
2385 NW EXECUTIVE CENTER DRIVE SUITE 100
BOCA RATON	FL33431
c..  LICENSENUMBER: AD71848	 EXPIRATION DATE: DECEMBER 31, 2027
Always verify licenses online at MyFloridalicense.com
ISSUED: 12/30/2025
Do not alter this document in any form.
This Is your license. It Is unlawful for anyone other than the licensee to use this document.

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McIntosh CPA

Is ,·c·rtilicclunder I hC'provisions of
287 and 2\15.187, Florida Statutes. for a J)('riod from:
04i05/2026	04/05/2028

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Florida Depanmenr of Mnna�ement Semces

FU'llll'DENlilMINTffNl.li&8Ell"S9'1'1tlS

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SUPPLl!R DEVB.DPMENI '

Office cf Supplier Development
4050 E1planade:Way, Suite 380
ThUlhBSSH, Flonela 32399
850-467·0915
www...:1ms.myflorida.com1o�d

-

Board of Supervisors Meeting

Section III

Section C

RESOLUTION 2026-04

A RESOLUTION OF THE WINDSOR AT WESTSIDE COMMUNITY DEVELOPMENT DISTRICT APPOINTING ANASSISTANT SECRETARY OFTHE BOARD OF SUPERVISORS

WHEREAS, the Board of Supervisors of the Windsor at Westside Community Development District desires to appoint 	and 	as an Assistant Secretaries.

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

	 is appointed as Assistant Secretary of the Board of Supervisors.

	is appointed as Assistant Secretary of the Board of Supervisors.

ADOPTED ON THIS 	 DAY OF 	 2026.

Secretary/ Assistant Secretary	Chairman/ Vice Chairman

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, May 22, 2026 at 9:00 a.m. in the Club at Windsor at Westside, 2100 Tripoli Court, Kissimmee, Florida.

Present and constituting a quorum were:

Duane (Rocky) Owen	Chairman
Tom Franklin	Vice Chairman
James Crews	Assistant Secretary Also present were:
Jason Showe	Manager
Sarah Sandy	Attorney by telephone
Jarett Wright	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
Consideration of Resignation of Supervisor Stewart, Seat 3
Consideration of Resignation of Supervisor Mercer, Seat 4

On MOTION by Mr. Franklin seconded by Mr. Owen with all in favor Mr. Stewart’s and Mr. Mercer’s resignations were accepted.

May 22, 2026	Windsor at Westside CDD

Appointment of Individual to Vacant Seats 3 and 4

On MOTION by Mr. Owen seconded by Mr. Franklin with all in favor James Crews was appointed to the vacancy in seat 4 with a term ending November 2028.

Administration of Oaths of Office to Newly Appointed Supervisors
Mr. Showe being a notary public of the State of Florida administered the oath of office to Mr. Crews.

Consideration of Resolution 2026-01 Electing Officers

On MOTION by Mr. Franklin seconded by Mr. Owen with all in favor Resolution 2026-01 was approved reflecting the same slate of officers and naming Mr. Crews as an assistant secretary.

FOURTH ORDER OF BUSINESS	Approval of the Minutes of the August 8, 2025
Board of Supervisors Meeting

On MOTION by Mr. Franklin seconded by Mr. Owen with all in favor the minutes of the August 8, 2025 meeting were approved as presented.

FIFTH ORDER OF BUSINESS	Consideration	of	Resolution	2026-02
Approving the Fiscal Year 2027 Proposed Budget and Setting the Public Hearing to Adopt
Mr. Showe stated Resolution 2026-02 approves the proposed fiscal year 2027 budget, sets the public hearing for August 7, 2026, directs us to transmit the proposed budget to Osceola County and post it to the district’s website. There is no proposed increase in assessments.

On MOTION by Mr. Franklin seconded by Mr. Owen with all in favor Resolution 2026-02 Approving the Fiscal Year 2027 Proposed Budget and Setting the Public Hearing to Adopt was approved.

May 22, 2026	Windsor at Westside CDD

SIXTH ORDER OF BUSINESS	Consideration of Resolution 2026-03 Setting
the Date, Time and Location of the November 13, 2026 Landowners Meeting

On MOTION by Mr. Franklin seconded by Mr. Owen with all in favor Resolution 2026-03 Setting the Date, Time and Location of the November 13, 2026 Landowners Meeting was approved.

SEVENTH ORDER OF BUSINESS	Ratification  of  Data  Sharing  and  Usage
Agreement with OCPA

On MOTION by Mr. Franklin seconded by Mr. Owen with all in favor the data sharing and usage agreement with OCPA was ratified.

EIGHTH ORDER OF BUSINESS	Appointment of Audit Committee

On MOTION by Mr. Owen seconded by Mr. Franklin with all in favor the board members were appointed to serve as the audit committee.

NINTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Sandy stated the district had been inadvertently named in a mortgage foreclosure lawsuit for a residential lot. It happens occasionally even if the district should not be named in lawsuits such as that. We worked with the bank and it ended up settling the lawsuit.

Engineer
There being no comments, the next item followed.

Manager
Approval of Check Register

On MOTION by Mr. Franklin seconded by Mr. Owen with all in favor the check register was approved.

May 22, 2026	Windsor at Westside CDD

Balance Sheet and Income Statement
A copy of the balance sheet and income statement were included in the agenda package.

Presentation of Registered Voters - 59
A copy of the letter from the supervisor of elections indicating there are 59 registered voters residing within the district was included in the agenda package.

Field Manager’s Report
Mr. Wright reviewed the field manager’s report and presented the following proposals.

Consideration of Proposal for Palm Debooting

On MOTION by Mr. Owen seconded by Mr. Crews with all in favor the proposal for debooting 38 palms in the amount of $5,700 was approved.

Consideration of Proposal for Conservation Area Mitigation Maintenance

On MOTION by Mr. Owen seconded by Mr. Franklin with all in favor the proposal for mitigation maintenance from Brightview in the amount of $1,800 per month was approved.

Consideration of FY 2027 Aquatic Plant Management Price Increase

On MOTION by Mr. Owen seconded by Mr. Franklin with all in favor the proposed annual increase to $12,060 was approved.

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

ELEVENTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Franklin seconded by Mr. Crews with all in favor the meeting adjourned at 9:18 a.m.

May 22, 2026	Windsor at Westside CDD

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section V

Section A

RESOLUTION 2026-05
[FY 2027 APPROPRIATION RESOLUTION]

THE ANNUAL APPROPRIATION RESOLUTION OF THE WINDSOR AT WESTSIDE COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET(S) FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2026, AND ENDING SEPTEMBER 30, 2027; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, for the fiscal year beginning October 1, 2026, and ending September 30, 2027 (“FY 2027”), the District Manager prepared and submitted to the Board of Supervisors (“Board”) of the Windsor at Westside Community Development District (“District”) prior to June 15, 2026, proposed budget(s) (“Proposed Budget”) along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and

WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Budget, the District filed a copy of the Proposed Budget with the local general-purpose government(s) having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and

WHEREAS, the Board set a public hearing on the Proposed Budget and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and

WHEREAS, the District Manager posted the Proposed Budget on the District’s website in accordance with Section 189.016, Florida Statutes; and

WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October 1st of each year, the Board, by passage of the Annual Appropriation Resolution, shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year.

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

SECTION 1.  BUDGET

The Proposed Budget, attached hereto as Exhibit A, as amended by the Board, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes (“Adopted Budget”), and incorporated herein by reference; provided, however, that the comparative figures contained in the Adopted Budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures.

The Adopted Budget, as amended, shall be maintained in the office of the District Manager and at the District’s Local Records Office and identified as “The Budget for the Windsor at Westside Community Development District for the Fiscal Year Ending September 30, 2027.”

The Adopted Budget shall be posted by the District Manager on the District’s official website in accordance with Chapter 189, Florida Statutes, and shall remain on the website for at least two (2) years.

SECTION 2.	APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for FY 2027, the sum(s) set forth in Exhibit A to be raised by the levy of assessments and/or otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated as set forth in Exhibit A.

SECTION 3.	BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within FY 2027 or within 60 days following the end of the FY 2027 may amend its Adopted Budget for that fiscal year as follows:

A line-item appropriation for expenditures within a fund may be decreased or increased by motion of the Board recorded in the minutes, and approving the expenditure, if the total appropriations of the fund do not increase.

The District Manager or Treasurer may approve an expenditure that would increase or decrease a line-item appropriation for expenditures within a fund if the total appropriations of the fund do not increase and if either (i) the aggregate change in the original appropriation item does not exceed the greater of $15,000 or 15% of the original appropriation, or (ii) such expenditure is authorized by separate disbursement or spending resolution.

Any other budget amendments shall be adopted by resolution and consistent with Florida law. The District Manager or Treasurer must ensure that any amendments to the budget under this paragraph c. are posted on the District’s website in accordance with Chapter 189, Florida Statutes, and remain on the website for at least two (2) years.

SECTION 4. APPROVAL OF PRIOR ACTIONS. The actions of the Chairman, Vice Chairman, Secretary, Treasurer, Assistant Secretaries, and all District Staff in finalizing the Adopted Budget, including preparing the Proposed Budget and setting, noticing, and all other actions required for the public hearing on the Proposed Budget, are hereby ratified, approved, and confirmed in all respects.

SECTION 5.  SEVERABILITY; EFFECTIVE DATE. 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. This Resolution shall take effect immediately upon adoption.

[CONTINUED ON NEXT PAGE]

PASSED AND ADOPTED THIS 7th DAY OF AUGUST 2026.
ATTEST:	WINDSOR AT WESTSIDE COMMUNITY
DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chair/Vice Chair, Board of Supervisors
Exhibit A:	FY 2027 Budget

Windsor at Westside
Community Development District

Proposed Budget
FY 2027

Table of Contents

1-2	General Fund	

3-7	

General Fund Narrative	

8	

Debt Service Fund Series 2015	

9	

Amortization Schedule Series 2015	

10	

Debt Service Fund Series 2016	

11	

Amortization Schedule Series 2016	

12	

Capital Reserve Fund	

Windsor at Westside
Community Development District Proposed Budget
General Fund

	Adopted Budget
FY2026	Actuals Thru
6/30/2026	Projected Next
3 Months	Projected Thru
9/30/2026		Proposed Budget
FY2027	

Revenues								
O&M Assessments	$	731,873	$	739,226	$	-	$	739,226	$	731,873	
Interest	$	-	$	19,324	$	4,294	$	23,619	$	-	
Total Revenues	$	731,873	$	758,550	$	4,294	$	762,844	$	731,873	

Expenditures								
General & Administrative								
Supervisor Fee	$	7,200	$	600	$	1,800	$	2,400	$	7,200	
FICA Expense	$	367	$	31	$	92	$	122	$	367	
Engineering	$	5,000	$	-	$	1,250	$	1,250	$	5,000	
Attorney	$	10,000	$	4,258	$	5,743	$	10,000	$	10,000	
Arbitrage	$	900	$	-	$	900	$	900	$	900	
Dissemination	$	7,571	$	5,678	$	1,893	$	7,571	$	7,950	
Annual Audit	$	4,300	$	4,300	$	-	$	4,300	$	4,400	
Trustee Fees	$	7,700	$	7,000	$	-	$	7,000	$	7,700	
Assessment Administration	$	5,732	$	5,732	$	-	$	5,732	$	6,019	
Management Fees	$	48,548	$	36,411	$	12,137	$	48,548	$	50,975	
Information Technology	$	2,064	$	1,548	$	516	$	2,064	$	2,167	
Website Maintenance	$	1,146	$	860	$	287	$	1,146	$	1,203	
Postage	$	600	$	275	$	92	$	367	$	600	
Insurance	$	9,403	$	7,588	$	-	$	7,588	$	8,347	
Printing & Binding	$	500	$	27	$	125	$	152	$	500	
Legal Advertising	$	3,000	$	525	$	750	$	1,275	$	3,000	
Other Current Charges	$	1,000	$	277	$	250	$	527	$	1,000	
Property Appraiser	$	500	$	548	$	-	$	548	$	500	
Office Supplies	$	200	$	2	$	50	$	52	$	200	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total General & Administrative:	$	115,906	$	75,833	$	25,883	$	101,716	$	118,203	

Windsor at Westside
Community Development District Proposed Budget
General Fund

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
	FY2026	6/30/2026	3 Months	9/30/2026	FY2027	

Operations & Maintenance						
Contract Services						
Field Services	$	15,450	$	11,588	$	3,863	$	15,450	$	16,223	
Landscape Maintenance - Contract	$	62,826	$	43,857	$	14,619	$	58,477	$	62,826	
Lake Maintenance	$	12,039	$	8,739	$	2,913	$	11,652	$	12,500	
Property Insurance	$	4,127	$	2,555	$	-	$	2,555	$	3,500	
Repairs & Maintenance						
Landscape Maintenance - Other	$	25,000	$	12,092	$	11,524	$	23,616	$	40,000	
Repairs and Maintenance	$	20,000	$	600	$	5,000	$	5,600	$	20,000	
Operating Supplies	$	1,000	$	-	$	250	$	250	$	1,000	
Irrigation Repairs	$	50,000	$	24,340	$	12,500	$	36,840	$	50,000	
Signage	$	800	$	-	$	200	$	200	$	800	
Fountain Maintenance	$	11,031	$	5,472	$	1,848	$	7,320	$	11,031	
Wetland Maintenance	$	10,000	$	5,358	$	2,500	$	7,858	$	11,000	
Subtotal	$	212,273	$	114,601	$	55,217	$	169,818	$	228,880	
Utilitiy						
Electric	$	6,389	$	4,879	$	1,192	$	6,072	$	8,600	
Irrigation & Water	$	275,000	$	62,193	$	41,057	$	103,249	$	75,000	
Other						
Contingency	$	10,500	$	-	$	2,625	$	2,625	$	10,500	
Subtotal	$	291,889	$	67,072	$	44,874	$	111,946	$	94,100	
						
Total Operations & Maintenance:	$	504,162	$	181,673	$	100,091	$	281,764	$	322,980	

Other Expenditures						
Transfer Out - Capital Reserve	$	111,805	$	111,805	$	-	$	111,805	$	290,690	
Total Other Expenditures	$	111,805	$	111,805	$	-	$	111,805	$	290,690	
						
Total Expenditures	$	731,873	$	369,312	$	125,974	$	495,285	$	731,873	
						
Excess Revenues/(Expenditures)	$	-	$	389,238	$	(121,679)	$	267,559	$	-	
						
Fund Balance - Beginning	$	-	$	512,316	$	-	$	512,316	$	-	
						
Fund Balance - Ending	$	-	$	901,554	$	(121,679)	$	779,875	$	-	

Net Assessments	
FY2026
$	731,873	
FY2027
$	731,873	
Add: Discounts & Collection  $		46,715 $		46,715  Gross Assessments  $	778,589  $	778,589 

FISCAL YEAR 2027

Product Type	Per Unit Net O&M
Assessment	Per Unit
Gross O&M Assessment	
Townhome - 25'	$	1,023	$	1,088	
Single Family 40'	$	1,091	$	1,161	
Single Family 50'	$	1,364	$	1,451	

GROSS PER UNIT ASSESSMENT COMPARISON CHART

Product Type	No. of Units	FY2026
Gross Per Unit Assessments	FY2027
Gross Per Unit Assessments	Increase/ (Decrease)	
Townhome - 25'	148	$	1,088	$	1,088	$	(0)	
Single Family 40'	192	$	1,161	$	1,161	$	0	
Single Family 50'	272	$	1,451	$	1,451	$	-	

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:

Supervisor Fees

The Florida Statutes allows each board member to receive $200 per meeting not to exceed $4,800 in one year. The amount for the fiscal year is based upon 3 supervisors attending 12 meetings.

FICA Expense

Represents the Employer's share of Social Security and Medicare taxes withheld from Board of Supervisors checks.

Engineering

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

Attorney

The District's legal counsel, Kutak Rock, LLP, provides 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 AMTEC, an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on the Series 2015 & 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.

Windsor at Westside
Community Development District
GENERAL FUND BUDGET

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.

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 Technology

Represents various cost of information technology for the District such as video conferencing, cloud storage and servers, positive pay implementation and programming for fraud protection, accounting software, tablets for meetings, Adobe, Microsoft Office, etc. Governmental Management Services – Central Florida, LLC provides these systems.

Website Maintenance

Represents the costs associated with maintaining the District’s website created in accordance with Chapter 189, Florida Statutes. These services include site performance assessments, security and firewall maintenance, updates, document uploads, hosting and domain renewals, website backups, etc. Governmental Management Services – Central Florida, LLC provides these services.

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.

Windsor at Westside
Community Development District
GENERAL FUND BUDGET

Printing & Binding

Printing and Binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes etc. Governmental Management Services – Central Florida, LLC provides these services.

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. Governmental Management Services – Central Florida, LLC provides these services.

Dues, Licenses & Subscriptions

The District is required to pay an annual fee to the Florida Department of Commerce 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 common areas of the District. The amount is based upon contract with Brightview Landscape Services, Inc.

Description	Monthly	Annually	
Landscaping Maintenance	$	3,430	$	41,160	
Mulch for Common Areas	$	1,406	$	16,875	
Contingency			$	4,791 	
		$	62,826	

Windsor at Westside
Community Development District
GENERAL FUND BUDGET

Lake Maintenance

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

Description	Monthly	An	nually	
Lake Maintenance	$	920	$	11,040	
Contingency			$	1,460 	
		$	12,500	

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 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.

Signage

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 Lexington Pool Maintenance, Inc. for this service.
Description	Monthly	Annually	
Fountain Maintenance	$	600	$	7,200	
Quarterly Basin Cleaning		$	3,000	
Contingency			$	831 	
		$	11,031	

Windsor at Westside
Community Development District
GENERAL FUND BUDGET

Wetland Maintenance

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

Description	Annually	
Mitigation Maintenance		$	11,000 
$	11,000	

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	Monthly	Annually	
9100 8913 7564	8999 Monaco Blvd	$	550	$	6,600	
Contingency				$	2,000 	
			$	8,600	

Irrigation & Water

Represents estimated cost for reclaimed water utilities of the common areas within the District.

Contingency

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

Other Expenditures:

Transfer Out - Capital Reserve

Funds collected and reserved for the replacement of and/or purchase of new capital improvements throughout the District.

Windsor at Westside
Community Development District Proposed Budget
Debt Service Fund Series 2015

Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2026	6/30/2026	3 Months	9/30/2026	FY2027	

Revenues						
Special Assessments	$	276,443	$	279,220	$	-	$	279,220	$	276,443	
Interest Income	$	9,022	$	12,440	$	2,765	$	15,205	$	7,603	
Carry Forward Surplus	$	316,780	$	322,339	$	-	$	322,339	$	347,251	
Total Revenues	$	602,245	$	613,999	$	2,765	$	616,764	$	631,297	

Expenditures						
General & Administrative:						
Interest - 11/1	$	88,444	$	88,444	$	-	$	88,444	$	86,069	
Principal - 11/1	$	95,000	$	95,000	$	-	$	95,000	$	100,000	
Interest - 5/1	$	86,069	$	86,069	$	-	$	86,069	$	83,569	
Total Expenditures	$	269,513	$	269,513	$	-	$	269,513	$	269,638	
						
Excess Revenues/(Expenditures)	$	332,732	$	344,487	$	2,765	$	347,251	$	361,659	

Principal - 11/1/2027  $	105,000
Interest - 11/1/2027   $	83,569 
Total	 $	188,569 

Product Type	No. of Units	Maximum Annual
Debt Service	Per Unit Net Debt
Assessment	Per Unit
Gross Debt Assessment	
Townhome	96	$75,260	$784	$834	
Single Family 40	90	$96,952	$1,077	$1,146	
Single Family 50	76	$104,231	$1,371	$1,459	
	262	$276,443			

Windsor at Westside Community Development District Series 2015 Special Assessment Bonds Amortization Schedule

Date		Balance		Prinicpal		Interest		Total	
									
11/01/26	$	3,390,000.00	$	100,000.00	$	86,068.75	$	269,637.50	
05/01/27	$	3,290,000.00	$	-	$	83,568.75			
11/01/27	$	3,290,000.00	$	105,000.00	$	83,568.75	$	269,512.50	
05/01/28	$	3,185,000.00	$	-	$	80,943.75			
11/01/28	$	3,185,000.00	$	110,000.00	$	80,943.75	$	269,137.50	
05/01/29	$	3,075,000.00	$	-	$	78,193.75			
11/01/29	$	3,075,000.00	$	120,000.00	$	78,193.75	$	273,387.50	
05/01/30	$	2,955,000.00	$	-	$	75,193.75			
11/01/30	$	2,955,000.00	$	125,000.00	$	75,193.75	$	272,262.50	
05/01/31	$	2,830,000.00	$	-	$	72,068.75			
11/01/31	$	2,830,000.00	$	130,000.00	$	72,068.75	$	270,887.50	
05/01/32	$	2,700,000.00	$	-	$	68,818.75			
11/01/32	$	2,700,000.00	$	135,000.00	$	68,818.75	$	269,262.50	
05/01/33	$	2,565,000.00	$	-	$	65,443.75			
11/01/33	$	2,565,000.00	$	145,000.00	$	65,443.75	$	272,262.50	
05/01/34	$	2,420,000.00	$	-	$	61,818.75			
11/01/34	$	2,420,000.00	$	150,000.00	$	61,818.75	$	269,887.50	
05/01/35	$	2,270,000.00	$	-	$	58,068.75			
11/01/35	$	2,270,000.00	$	160,000.00	$	58,068.75	$	272,137.50	
05/01/36	$	2,110,000.00	$	-	$	54,068.75			
11/01/36	$	2,110,000.00	$	165,000.00	$	54,068.75	$	268,909.38	
05/01/37	$	1,945,000.00	$	-	$	49,840.63			
11/01/37	$	1,945,000.00	$	175,000.00	$	49,840.63	$	270,196.88	
05/01/38	$	1,770,000.00	$	-	$	45,356.25			
11/01/38	$	1,770,000.00	$	185,000.00	$	45,356.25	$	270,971.88	
05/01/39	$	1,585,000.00	$	-	$	40,615.63			
11/01/39	$	1,585,000.00	$	195,000.00	$	40,615.63	$	271,234.38	
05/01/40	$	1,390,000.00	$	-	$	35,618.75			
11/01/40	$	1,390,000.00	$	205,000.00	$	35,618.75	$	270,984.38	
05/01/41	$	1,185,000.00	$	-	$	30,365.63			
11/01/41	$	1,185,000.00	$	215,000.00	$	30,365.63	$	270,221.88	
05/01/42	$	970,000.00	$	-	$	24,856.25			
11/01/42	$	970,000.00	$	225,000.00	$	24,856.25	$	268,946.88	
05/01/43	$	745,000.00	$	-	$	19,090.63			
11/01/43	$	745,000.00	$	235,000.00	$	19,090.63	$	267,159.38	
05/01/44	$	510,000.00	$	-	$	13,068.75			
11/01/44	$	510,000.00	$	250,000.00	$	13,068.75	$	269,731.25	
05/01/45	$	260,000.00	$	-	$	6,662.50			
11/01/45	$	260,000.00	$	260,000.00	$	6,662.50	$	266,662.50	
			$	3,390,000.00	$	2,013,393.75	$	5,403,393.75	

Windsor at Westside
Community Development District Proposed Budget
Debt Service Fund Series 2016

Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2026	6/30/2026	3 Months	9/30/2026	FY2027	

Revenues						
Assessments	$	419,451	$	423,664	$	-	$	423,664	$	419,451	
Interest	$	12,838	$	17,638	$	3,920	$	21,558	$	10,779	
Carry Forward Surplus	$	440,536	$	444,928	$	-	$	444,928	$	476,825	
Total Revenues	$	872,825	$	886,231	$	3,920	$	890,150	$	907,055	

Expenditures						
General & Administrative:						
Interest - 11/1	$	133,209	$	133,209	$	-	$	133,209	$	130,116	
Principal - 11/1	$	150,000	$	150,000	$	-	$	150,000	$	155,000	
Interest - 5/1	$	130,116	$	130,116	$	-	$	130,116	$	126,919	
Total Expenditures	$	413,325	$	413,325	$	-	$	413,325	$	412,034	
						
Excess Revenues/(Expenditures)	$	459,500	$	472,906	$	3,920	$	476,825	$	495,020	

Principal - 11/1/2027  $	160,000
Interest - 11/1/2027   $	126,919 
Total	 $	286,919 

Product Type	No. of Units	Maximum Annual
Debt Service	Per Unit Net Debt
Assessment	Per Unit
Gross Debt Assessment	
Townhome	52	$40,766	$784	$834	
Single Family 40'	102	$109,878	$1,077	$1,146	
Single Family 50'	196	$268,806	$1,371	$1,459	
	350	$419,451			

Windsor at Westside Community Development District Series 2016 Special Assessment Bonds Amortization Schedule

Date		Balance		Prinicpal		Interest		Total	
									
11/01/26	$	5,365,000.00	$	155,000.00	$	130,115.63	$	412,034.38	
05/01/27	$	5,210,000.00	$	-	$	126,918.75			
11/01/27	$	5,210,000.00	$	160,000.00	$	126,918.75	$	410,537.50	
05/01/28	$	5,050,000.00	$	-	$	123,618.75			
11/01/28	$	5,050,000.00	$	170,000.00	$	123,618.75	$	413,200.00	
05/01/29	$	4,880,000.00	$	-	$	119,581.25			
11/01/29	$	4,880,000.00	$	175,000.00	$	119,581.25	$	410,006.25	
05/01/30	$	4,705,000.00	$	-	$	115,425.00			
11/01/30	$	4,705,000.00	$	185,000.00	$	115,425.00	$	411,456.25	
05/01/31	$	4,520,000.00	$	-	$	111,031.25			
11/01/31	$	4,520,000.00	$	195,000.00	$	111,031.25	$	412,431.25	
05/01/32	$	4,325,000.00	$	-	$	106,400.00			
11/01/32	$	4,325,000.00	$	205,000.00	$	106,400.00	$	412,931.25	
05/01/33	$	4,120,000.00	$	-	$	101,531.25			
11/01/33	$	4,120,000.00	$	215,000.00	$	101,531.25	$	412,956.25	
05/01/34	$	3,905,000.00	$	-	$	96,425.00			
11/01/34	$	3,905,000.00	$	225,000.00	$	96,425.00	$	412,506.25	
05/01/35	$	3,680,000.00	$	-	$	91,081.25			
11/01/35	$	3,680,000.00	$	235,000.00	$	91,081.25	$	411,581.25	
05/01/36	$	3,445,000.00	$	-	$	85,500.00			
11/01/36	$	3,445,000.00	$	245,000.00	$	85,500.00	$	410,181.25	
05/01/37	$	3,200,000.00	$	-	$	79,681.25			
11/01/37	$	3,200,000.00	$	255,000.00	$	79,681.25	$	408,306.25	
05/01/38	$	2,945,000.00	$	-	$	73,625.00			
11/01/38	$	2,945,000.00	$	265,000.00	$	73,625.00	$	405,625.00	
05/01/39	$	2,680,000.00	$	-	$	67,000.00			
11/01/39	$	2,680,000.00	$	280,000.00	$	67,000.00	$	407,000.00	
05/01/40	$	2,400,000.00	$	-	$	60,000.00			
11/01/40	$	2,400,000.00	$	295,000.00	$	60,000.00	$	407,625.00	
05/01/41	$	2,105,000.00	$	-	$	52,625.00			
11/01/41	$	2,105,000.00	$	310,000.00	$	52,625.00	$	407,500.00	
05/01/42	$	1,795,000.00	$	-	$	44,875.00			
11/01/42	$	1,795,000.00	$	325,000.00	$	44,875.00	$	406,625.00	
05/01/43	$	1,470,000.00	$	-	$	36,750.00			
11/01/43	$	1,470,000.00	$	340,000.00	$	36,750.00	$	405,000.00	
05/01/44	$	1,130,000.00	$	-	$	28,250.00			
11/01/44	$	1,130,000.00	$	360,000.00	$	28,250.00	$	407,500.00	
05/01/45	$	770,000.00	$	-	$	19,250.00			
11/01/45	$	770,000.00	$	375,000.00	$	19,250.00	$	404,125.00	
05/01/46	$	395,000.00	$	-	$	9,875.00			
11/01/46	$	395,000.00	$	395,000.00	$	9,875.00	$	404,875.00	
			$	5,365,000.00	$	3,229,003.13	$	8,594,003.13	

Windsor at Westside
Community Development District Proposed Budget
Capital Reserves Fund

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2026	6/30/2026	3 Months	9/30/2026	FY2027	

Revenues						
Interest	$	-	$	1,030	$	229	$	1,259	$	-	
Carry Forward Surplus	$	25,000	$	25,108	$	-	$	25,108	$	138,172	
Total Revenues	$	25,000	$	26,138  $	229	$	26,367  $	138,172	
Expenditures						
Contingency	$	-	$	-	$	-	$	-	$	-	
Total Expenditures	$	-	$	-	$	-	$	-	$	-	

Other Financing Sources/(Uses)						
Transfer In (Out)	$	111,805	$	111,805	$	-	$	111,805	$	290,690	
Total Other Financing Sources/(Uses)	$	111,805	$	111,805  $	-	$	111,805  $	290,690	
						
Excess Revenues/(Expenditures)	$	136,805	$	137,943	$	229	$	138,172	$	428,862	

Section B

RESOLUTION 2026-06
[FY 2027 ASSESSMENT RESOLUTION]

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WINDSOR AT WESTSIDE COMMUNITY DEVELOPMENT DISTRICT PROVIDING FOR FUNDING FOR THE FY 2027 ADOPTED BUDGET(S); PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS, INCLUDING BUT NOT LIMITED TO PENALTIES AND INTEREST THEREON; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Windsor at Westside Community Development District (“District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District, located in Osceola County, Florida (“County”); and

WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District’s adopted capital improvement plan and Chapter 190, Florida Statutes; and

WHEREAS, for the fiscal year beginning October 1, 2026, and ending September 30, 2027 (“FY 2027”), the Board of Supervisors (“Board”) of the District has determined to undertake various operations and maintenance and other activities described in the District’s budget (“Adopted Budget”), attached hereto as Exhibit A; and

WHEREAS, pursuant to Chapter 190, Florida Statutes, the District may fund the Adopted Budget through the levy and imposition of special assessments on benefitted lands within the District and, regardless of the imposition method utilized by the District, under Florida law the District may collect such assessments by direct bill, tax roll, or in accordance with other collection measures provided by law; and

WHEREAS, in order to fund the District’s Adopted Budget, the District’s Board now desires to adopt this Resolution setting forth the means by which the District intends to fund its Adopted Budget.

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

FUNDING. The District’s Board hereby authorizes the funding mechanisms for the Adopted Budget as provided further herein and as indicated in the Adopted Budget attached hereto as Exhibit A and the assessment roll attached hereto as Exhibit B (“Assessment Roll”).

OPERATIONS AND MAINTENANCE ASSESSMENTS.

Benefit Findings. The provision of the services, facilities, and operations as described in Exhibit A confers a special and peculiar benefit to the lands within the District, which benefit exceeds or equals the cost of the assessments. The allocation of the assessments to the specially benefitted lands is shown in Exhibit A and Exhibit B and is hereby found to be fair and reasonable.

O&M Assessment Imposition. Pursuant to Chapter 190, Florida Statutes, a special assessment for operations and maintenance (“O&M Assessment(s)”) is hereby levied and imposed on benefitted lands within the District and in accordance with Exhibit A and Exhibit B. The lien of the O&M Assessments imposed and levied by this Resolution shall be effective upon passage of this Resolution.

Maximum Rate. Pursuant to Section 197.3632(4), Florida Statutes, the lien amount shall serve as the “maximum rate” authorized by law for operation and maintenance assessments.

DEBT SERVICE SPECIAL ASSESSMENTS. The District’s Board hereby certifies for collection the FY 2027 installment of the District’s previously levied debt service special assessments (“Debt Assessments,” and together with the O&M Assessments, the “Assessments”) in accordance with this Resolution and as further set forth in Exhibit A and Exhibit B, and hereby directs District staff to affect the collection of the same.

COLLECTION AND ENFORCEMENT; PENALTIES; INTEREST. Pursuant to Chapter 190,
Florida Statutes, the District is authorized to collect and enforce the Assessments as set forth below.

Tax Roll Assessments. To the extent indicated in Exhibit A and Exhibit B, those certain O&M Assessments (if any) and/or Debt Assessments (if any) imposed on the “Tax Roll Property” identified in Exhibit B shall be collected by the County Tax Collector at the same time and in the same manner as County property taxes in accordance with Chapter 197, Florida Statutes (“Uniform Method”). That portion of the Assessment Roll which includes the Tax Roll Property is hereby certified to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County property taxes. The District’s Board finds and determines that such collection method is an efficient method of collection for the Tax Roll Property.

Future Collection Methods. The District’s decision to collect Assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.

ASSESSMENT ROLL; AMENDMENTS. The Assessment Roll, attached hereto as Exhibit B, is hereby certified for collection. The Assessment Roll shall be collected pursuant to the collection methods provided above. The proceeds therefrom shall be paid to the District. The District Manager shall keep apprised of all updates made to the County property roll by the Property Appraiser after the date of this Resolution and shall amend the Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property roll.

APPROVAL OF PRIOR ACTIONS. The actions of the Chairman, Vice Chairman, Secretary, Treasurer, Assistant Secretaries, and all District Staff in finalizing the Assessments and Assessment Roll as provided herein are hereby ratified, approved, and confirmed in all respects.

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

[CONTINUED ON NEXT PAGE]

PASSED AND ADOPTED THIS 7th DAY OF AUGUST 2026.

ATTEST:	WINDSOR AT WESTSIDE COMMUNITY
DEVELOPMENT DISTRICT

Secretary / Assistant Secretary

By:	 Its:	

Exhibit A:	Adopted Budget
Exhibit B:	Assessment Roll

Windsor At Westside CDD FY 27 Assessment Roll

ParcelID	Units	Type	O&M	2015 Debt	2016 Debt	Total	
18-25-27-5587-0001-0010	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0020	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0030	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0040	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0050	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0060	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0070	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0080	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0090	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0100	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0110	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0120	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0130	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0140	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0150	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0160	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0170	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0180	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0190	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0200	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0210	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0220	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0230	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0240	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0250	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0260	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0270	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0280	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0290	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0300	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0310	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0320	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0330	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0340	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0350	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0360	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0370	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0380	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0390	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0400	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0410	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0420	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0430	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0440	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0450	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0460	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0470	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0480	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0490	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0500	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0510	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0520	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0530	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0540	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0550	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0560	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0570	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0580	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0590	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0600	1	Townhome	$1,088.22	$834.00		$1,922.22	

ParcelID	Units	Type	O&M	2015 Debt	2016 Debt	Total	
18-25-27-5587-0001-0610	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0620	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0630	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0640	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0650	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0660	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0670	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0680	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0690	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0700	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0710	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0720	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0730	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0740	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0750	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0760	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0770	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0780	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0790	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0800	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0810	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0820	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0830	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0840	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0850	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0860	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0870	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0880	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0890	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0900	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0910	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0920	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0930	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0940	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0950	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0960	1	Townhome	$1,088.22	$834.00		$1,922.22	
18-25-27-5587-0001-0970	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-0980	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-0990	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1000	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1010	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1020	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1030	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1040	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1050	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1060	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1070	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1080	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1090	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1100	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1110	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1120	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1130	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1140	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1150	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1160	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1170	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1180	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1190	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1200	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1210	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1220	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1230	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	

ParcelID	Units	Type	O&M	2015 Debt	2016 Debt	Total	
18-25-27-5587-0001-1240	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1250	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1260	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1270	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1280	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1290	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1300	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1310	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1320	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1330	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1340	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1350	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1360	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1370	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1380	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1390	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1400	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1410	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1420	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1430	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1440	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1450	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1460	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1470	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1480	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1490	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1500	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1510	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1520	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1530	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1540	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1550	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1560	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1570	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1580	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1590	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1600	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1610	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1620	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1630	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1640	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1650	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1660	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1670	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1680	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1690	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1700	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1710	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1720	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1730	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1740	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1750	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1760	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1770	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1780	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1790	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1800	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1810	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1820	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1830	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1840	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1850	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	
18-25-27-5587-0001-1860	1	Single Family 40'	$1,160.77	$1,146.00		$2,306.77	

ParcelID	Units	Type	O&M	2015 Debt	2016 Debt	Total	
18-25-27-5587-0001-1870	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-1880	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-1890	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-1900	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-1910	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-1920	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-1930	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-1940	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-1950	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-1960	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-1970	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-1980	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-1990	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2000	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2010	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2020	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2030	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2040	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2050	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2060	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2070	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2080	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2090	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2100	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2110	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2120	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2130	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2140	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2150	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2160	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2170	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2180	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2190	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2200	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2210	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2220	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2230	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2240	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2250	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2260	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2270	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2280	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2290	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2300	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2310	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2320	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2330	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2340	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2350	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2360	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2370	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2380	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2390	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2400	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2410	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2420	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2430	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2440	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2450	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2460	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2470	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2480	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2490	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	

ParcelID	Units	Type	O&M	2015 Debt	2016 Debt	Total	
18-25-27-5587-0001-2500	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2510	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2520	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2530	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2540	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2550	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2560	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2570	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2580	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2590	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2600	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2610	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5587-0001-2620	1	Single Family 50'	$1,450.97	$1,459.00		$2,909.97	
18-25-27-5588-0001-0010	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-0020	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0030	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0040	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0050	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0060	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0070	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0080	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0090	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0100	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0110	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0120	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0130	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0140	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0150	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0160	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0170	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0180	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0190	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0200	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0210	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0220	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0230	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0240	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0250	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0260	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0270	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0320	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-0330	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-0340	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0350	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0360	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0370	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0380	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0390	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0400	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0410	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0420	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0430	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0440	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0450	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0460	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0470	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0480	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0490	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0500	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0510	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0520	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0530	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0540	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	

ParcelID	Units	Type	O&M	2015 Debt	2016 Debt	Total	
18-25-27-5588-0001-0550	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0560	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0570	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0580	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0590	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0600	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0610	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0620	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0630	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0640	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0650	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-0660	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-0670	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-0680	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-0690	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-0700	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-0710	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-0720	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-0730	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-0740	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-0750	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-0760	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-0770	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-0780	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-0790	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-0800	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-0810	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-0820	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-0830	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-0840	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-0850	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-0860	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-0870	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-0880	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-0890	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-0900	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-0910	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-0920	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-0930	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-0940	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-0950	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-0960	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-0970	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-0980	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-0990	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1000	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1010	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1020	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1030	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1040	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1050	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1060	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1070	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1080	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1090	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1100	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1110	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1120	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1130	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1140	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1150	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1160	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1170	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	

ParcelID	Units	Type	O&M	2015 Debt	2016 Debt	Total	
18-25-27-5588-0001-1180	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1190	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1200	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1210	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1220	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1230	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1240	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1250	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1260	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1270	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1280	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1290	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1300	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1310	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1320	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1330	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1340	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1350	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1360	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1370	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1380	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1390	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1400	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1410	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1420	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1430	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1440	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1450	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1460	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1470	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1480	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1490	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1500	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1510	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1520	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5588-0001-1530	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-1540	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-1550	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-1560	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-1570	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-1580	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-1590	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-1600	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-1610	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-1620	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-1630	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-1640	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-1650	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-1660	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-1670	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-1680	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-1690	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-1700	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-1710	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-1720	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-1730	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-1740	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5588-0001-1750	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5589-0001-0280	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5589-0001-0290	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5589-0001-0300	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5589-0001-0310	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-1760	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	

ParcelID	Units	Type	O&M	2015 Debt	2016 Debt	Total	
18-25-27-5590-0001-1770	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-1780	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-1790	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-1800	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-1810	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-1820	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-1830	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-1840	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-1850	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-1860	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-1870	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-1880	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-1890	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-1900	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-1910	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-1920	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-1930	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-1940	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-1950	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-1960	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-1970	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-1980	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-1990	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-2000	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-2010	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-2020	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-2030	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-2040	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-2050	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-2060	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-2070	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-2080	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-2090	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5590-0001-2100	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5590-0001-2110	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-2120	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-2130	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-2140	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-2150	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-2160	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-2170	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-2180	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-2190	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-2200	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-2210	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-2220	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-2230	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-2240	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-2250	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5590-0001-2260	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5590-0001-2270	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5590-0001-2280	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5590-0001-2290	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5590-0001-2300	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5590-0001-2310	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5590-0001-2320	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5590-0001-2330	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5590-0001-2340	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5590-0001-2350	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5590-0001-2360	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5590-0001-2370	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-2380	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5590-0001-2390	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	

ParcelID	Units	Type	O&M	2015 Debt	2016 Debt	Total	
18-25-27-5590-0001-2400	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5590-0001-2410	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5590-0001-2420	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5590-0001-2430	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-2440	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-2450	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-2460	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-2470	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-2480	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-2490	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-2500	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-2510	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-2520	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-2530	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-2540	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-2550	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2560	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2570	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2580	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2590	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2600	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2610	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2620	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2630	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2640	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2650	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2660	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2670	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2680	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2690	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2700	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2710	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2720	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2730	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2740	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2750	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2760	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2770	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2780	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2790	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2800	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2810	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2820	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2830	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2840	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2850	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2860	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2870	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2880	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2890	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2900	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2910	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2920	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2930	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2940	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2950	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2960	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2970	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2980	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-2990	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-3000	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-3010	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-3020	1	Townhome	$1,088.22		$834.00	$1,922.22	

ParcelID	Units	Type	O&M	2015 Debt	2016 Debt	Total	
18-25-27-5590-0001-3030	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-3040	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-3050	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-3060	1	Townhome	$1,088.22		$834.00	$1,922.22	
18-25-27-5590-0001-3070	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-3080	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-3090	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-3100	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-3110	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-3120	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-3130	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-3140	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-3150	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-3160	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-3170	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-3180	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5590-0001-3190	1	Single Family 40'	$1,160.77		$1,146.00	$2,306.77	
18-25-27-5590-0001-3200	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-3210	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-3220	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-3230	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-3240	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-3250	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-3260	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-3270	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-3280	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-3290	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-3300	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-3310	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5590-0001-3320	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5591-0001-3330	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5591-0001-3340	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5591-0001-3350	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5591-0001-3360	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5591-0001-3370	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5591-0001-3380	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5591-0001-3390	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5591-0001-3400	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5591-0001-3410	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5591-0001-3420	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5591-0001-3430	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5591-0001-3440	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5591-0001-3450	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5591-0001-3460	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5591-0001-3470	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5591-0001-3480	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5591-0001-3490	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
18-25-27-5591-0001-3500	1	Single Family 50'	$1,450.97		$1,459.00	$2,909.97	
Total Gross Assessments	612		$778,588.24	$294,088.00	$446,224.00	$1,518,900.2400	
							
Total Net Assessments			$731,872.95	$276,442.72	$419,450.56	$1,427,766.23	

Section C

RESOLUTION 2026-07

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WINDSOR AT WESTSIDE COMMUNITY DEVELOPMENT DISTRICT ADOPTING RULES OF PROCEDURE; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

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

WHEREAS, Chapter 190, Florida Statutes, authorizes the District to adopt rules to govern the administration of the District and to adopt resolutions as may be necessary for the conduct of District business; and

WHEREAS, to provide for efficient and effective District operations and to maintain compliance with recent changes to Florida law, the Board of Supervisors finds that it is in the best interests of the District to adopt by resolution the Rules of Procedure attached hereto as Exhibit A for immediate use and application; and

WHEREAS, the Board of Supervisors has complied with applicable Florida law concerning rule development and adoption.

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

SECTION 1. The attached Rules of Procedure are hereby adopted pursuant to this resolution as necessary for the conduct of District business. These Rules of Procedure replace all prior versions of the Rules of Procedure, and shall stay in full force and effect until such time as the Board of Supervisors may amend these rules in accordance with Chapter 190, Florida Statutes.

SECTION 2. If any provision of this resolution is held to be illegal or invalid, the other provisions shall remain in full force and effect.

SECTION 3. This resolution shall become effective upon its passage and shall remain in effect unless rescinded or repealed.

PASSED AND ADOPTED this 7th day of August 2026.

ATTEST:	WINDSOR AT WESTSIDE COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chair/Vice Chair, Board of Supervisors

Exhibit A:	Rules of Procedure

EXHIBIT A:
RULES OF PROCEDURE

RULES OF PROCEDURE
WINDSOR AT WESTSIDE COMMUNITY DEVELOPMENT DISTRICT RULE NO. 	
EFFECTIVE AS OF 	, 2026

TABLE OF CONTENTS
Rule 1.0	General	2
Rule 1.1	Board of Supervisors; Officers and Voting.	3
Rule 1.2	District Offices; Public Information and Inspection of Records; Policies; Service Contract Requirements; Financial Disclosure Coordination.	7
Rule 1.3	Public Meetings, Hearings, and Workshops	10
Rule 1.4	Internal Controls to Prevent Fraud, Waste and Abuse	15
Rule 2.0	Rulemaking Proceedings	16
Rule 3.0	Competitive Purchase	29
Rule 3.1	Procedure Under the Consultants’ Competitive Negotiations Act	34
Rule 3.2	Procedure Regarding Auditor Selection.	38
Rule 3.3	Purchase of Insurance	42
Rule 3.4	Pre-qualification	44
Rule 3.5	Construction Contracts, Not Design-Build.	49
Rule 3.6	Construction Contracts, Design-Build.	54
Rule 3.7	Payment and Performance Bonds	59
Rule 3.8	Goods, Supplies, and Materials	60
Rule 3.9	Maintenance Services	64
Rule 3.10	Contractual Services	68
Rule 3.11	Protests with Respect to Proceedings under Rules 3.1, 3.2, 3.3, 3.4, 3.5,
3.6, 3.8, and 3.9.	69
Rule 4.0	Effective Date	72

Rule 1.0	General.

The Windsor at Westside Community Development District (the “District”) was created pursuant to the provisions of Chapter 190 of the Florida Statutes, and was established to provide for the ownership, operation, maintenance, and provision of various capital facilities and services within its jurisdiction. The purpose of these rules (the “Rules”) is to describe the general operations of the District.

Definitions located within any section of these Rules shall be applicable within all other sections, unless specifically stated to the contrary.

Unless specifically permitted by a written agreement with the District, the District does not accept documents filed by e-mail or facsimile transmission. Filings are only accepted during normal business hours.

A Rule of the District shall be effective upon adoption by affirmative vote of the District Board. After a Rule becomes effective, it may be repealed or amended only through the rulemaking procedures specified in these Rules. Notwithstanding, the District may immediately suspend the application of a Rule if the District determines that the Rule conflicts with Florida law. In the event that a Rule conflicts with Florida law and its application has not been suspended by the District, such Rule should be interpreted in the manner that best effectuates the intent of the Rule while also complying with Florida law. If the intent of the Rule absolutely cannot be effectuated while complying with Florida law, the Rule shall be automatically suspended.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 190.011(5), 190.011(15), Fla. Stat.

Rule 1.1	Board of Supervisors; Officers and Voting.

Board of Supervisors. The Board of Supervisors of the District (the “Board”) shall consist of five (5) members. Members of the Board (“Supervisors”) appointed by ordinance or rule or elected by landowners must be citizens of the United States of America and residents of the State of Florida. Supervisors elected or appointed by the Board to elector seats must be citizens of the United States of America, residents of the State of Florida and of the District and registered to vote with the Supervisor of Elections of the county in which the District is located and for those elected, shall also be qualified to run by the Supervisor of Elections. The Board shall exercise the powers granted to the District under Florida law.

Supervisors shall hold office for the term specified by Section 190.006 of the Florida Statutes. If, during the term of office, any Board member(s) vacates their office, the remaining member(s) of the Board shall fill the vacancies by appointment for the remainder of the term(s). If three or more vacancies exist at the same time, a quorum, as defined herein, shall not be required to appoint replacement Board members.
Three (3) members of the Board shall constitute a quorum for the purposes of conducting business, exercising powers and all other purposes. A Board member shall be counted toward the quorum if physically present at the meeting, regardless of whether such Board member is prohibited from, or abstains from, participating in discussion or voting on a particular item.

Action taken by the Board shall be upon a majority vote of the members present, unless otherwise provided in the Rules or required by law. Subject to Rule 1.3(10), a Board member participating in the Board meeting by teleconference or videoconference shall be entitled to vote and take all other action as though physically present.

Unless otherwise provided for by an act of the Board, any one Board member may attend a mediation session on behalf of the Board. Any agreement resulting from such mediation session must be approved pursuant to subsection (1)(c) of this Rule.

Officers. At the first Board meeting held after each election where the newly elected members take office, the Board shall select a Chairperson, Vice-Chairperson, Secretary, Assistant Secretary, and Treasurer.

The Chairperson must be a member of the Board. If the Chairperson resigns from that office or ceases to be a member of the Board, the Board shall select a Chairperson. The Chairperson serves at the pleasure of the Board. The Chairperson shall be authorized to execute resolutions and contracts on the District’s behalf. The Chairperson shall convene and conduct all meetings of the Board. In the event the Chairperson is unable to attend a

meeting, the Vice-Chairperson shall convene and conduct the meeting. The Chairperson or Vice-Chairperson may delegate the responsibility of conducting the meeting to the District’s manager (“District Manager”) or District Counsel, in whole or in part.
The Vice-Chairperson shall be a member of the Board and shall have such duties and responsibilities as specifically designated by the Board from time to time. The Vice-Chairperson has the authority to execute resolutions and contracts on the District’s behalf in the absence of the Chairperson. If the Vice-Chairperson resigns from office or ceases to be a member of the Board, the Board shall select a Vice-Chairperson. The Vice-Chairperson serves at the pleasure of the Board.

The Secretary of the Board serves at the pleasure of the Board and need not be a member of the Board. The Secretary shall be responsible for maintaining the minutes of Board meetings and may have other duties assigned by the Board from time to time. An employee of the District Manager may serve as Secretary. The Secretary shall be bonded by a reputable and qualified bonding company in at least the amount of one million dollars ($1,000,000), or have in place a fidelity bond, employee theft insurance policy, or a comparable product in at least the amount of one million dollars ($1,000,000) that names the District as an additional insured.

The Treasurer need not be a member of the Board but must be a resident of the State of Florida. The Treasurer shall perform duties described in Section 190.007(2) and (3) of the Florida Statutes, as well as those assigned by the Board from time to time. The Treasurer shall serve at the pleasure of the Board. The Treasurer shall either be bonded by a reputable and qualified bonding company in at least the amount of one million dollars ($1,000,000), or have in place a fidelity bond, employee theft insurance policy, or a comparable product in at least the amount of one million dollars ($1,000,000) that names the District as an additional insured.

In the event that both the Chairperson and Vice-Chairperson are absent from a Board meeting and a quorum is present, the Board may designate one of its members or a member of District staff to convene and conduct the meeting. In such circumstances, any of the Board members present are authorized to execute agreements, resolutions, and other documents approved by the Board at such meeting. In the event that the Chairperson and Vice-Chairperson are both unavailable to execute a document previously approved by the Board, the Secretary or any Assistant Secretary may execute such document.

The Board may assign additional duties to District officers from time to time, which include, but are not limited to, executing documents on behalf of the District.

The Chairperson, Vice-Chairperson, and any other person authorized by District Resolution may sign checks and warrants for the District, countersigned by the Treasurer or other persons authorized by the Board.

Committees. The Board may establish committees of the Board, either on a permanent or temporary basis, to perform specifically designated functions. Committees may include individuals who are not members of the Board. Such functions may include, but are not limited to, review of bids, proposals, and qualifications, contract negotiations, personnel matters, and budget preparation.

Record Book. The Board shall keep a permanent record book entitled “Record of Proceedings,” in which shall be recorded minutes of all meetings, resolutions, proceedings, certificates, and corporate acts. The Records of Proceedings shall be located at a District office and shall be available for inspection by the public.

Meetings. For each fiscal year, the Board shall establish a schedule of regular meetings, which shall be published in a newspaper of general circulation within the county or counties in which the District is located and filed with the local general-purpose governments within whose boundaries the District is located. All meetings of the Board and committees serving an advisory function shall be open to the public in accord with the provisions of Chapter 286 of the Florida Statutes.
Votes Required. No Board member who is present at any meeting of the District Board at which an official decision, ruling, or other official act is to be taken or adopted may abstain from voting in regard to any such decision, ruling, or act; and a vote shall be recorded or counted for each such Board member present, except when, with respect to any such member, there is, or appears to be, a possible conflict of interest under the provisions of s. 112.311, s. 112.313, or s. 112.3143 of the Florida Statutes.

Voting Conflict of Interest. The Board shall comply with Section 112.3143 of the Florida Statutes, so as to ensure the proper disclosure of conflicts of interest on matters coming before the Board for a vote. For the purposes of this section, “voting conflict of interest” shall be governed by the Florida Constitution and Chapters 112 and 190 of the Florida Statutes, as amended from time to time. Generally, a voting conflict exists when a Board member is called upon to vote on an item which would inure to the Board member’s special private gain or loss or the Board member knows would inure to the special private gain or loss of a principal by whom the Board member is retained, the parent organization or subsidiary of a corporate principal, a business associate, or a relative including only a father, mother, son, daughter, husband, wife, brother, sister, father-in-law, mother-in-law, son-in-law, and daughter-in-law.

When a Board member knows the member has a conflict of interest on a matter coming before the Board, the member should notify the Board’s

Secretary prior to participating in any discussion with the Board on the matter. The member shall publicly announce the conflict of interest at the meeting. This announcement shall appear in the minutes.

If the Board member was elected at a landowner’s election or appointed to fill a vacancy of a seat last filled at a landowner’s election, the Board member may vote or abstain from voting on the matter at issue. If the Board member was elected by electors residing within the District, the Board member is prohibited from voting on the matter at issue. In the event that the Board member intends to abstain or is prohibited from voting, such Board member shall not participate in the discussion on the item subject to the vote.
The Board’s Secretary shall prepare a Memorandum of Voting Conflict (Form 8B) which shall then be signed by the Board member, filed with the Board’s Secretary, and provided for attachment to the minutes of the meeting within fifteen (15) days of the meeting.

If a Board member inadvertently votes on a matter and later learns he or she has a conflict on the matter, the member shall immediately notify the Board’s Secretary. Within fifteen (15) days of the notification, the member shall file the appropriate Memorandum of Voting Conflict, which will be attached to the minutes of the Board meeting during which the vote on the matter occurred. The Memorandum of Voting Conflict shall immediately be provided to other Board members and shall be read publicly at the next meeting held subsequent to the filing of the Memorandum of Voting Conflict. The Board member’s vote is unaffected by this filing.

It is not a conflict of interest for a Board member, the District Manager, or an employee of the District to be a stockholder, officer or employee of a landowner or of an entity affiliated with a landowner.

In the event that a Board member elected at a landowner’s election or appointed to fill a vacancy of a seat last filled at a landowner’s election, has a continuing conflict of interest, such Board member is permitted to file a Memorandum of Voting Conflict at any time in which it shall state the nature of the continuing conflict. Only one such continuing Memorandum of Voting Conflict shall be required to be filed for each term the Board member is in office.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 112.3143, 190.006, 190.007, 286.012, Fla. Stat.

Rule 1.2	District Offices; Public Information and Inspection of Records; Policies; Service Contract Requirements; Financial Disclosure Coordination.

District Offices. Unless otherwise designated by the Board, the official District office shall be the District Manager’s office identified by the District Manager. If the District Manager’s office is not located within the county in which the District is located, the Board shall designate a local records office within such county which shall at a minimum contain, but not be limited to, the following documents:

Agenda packages for prior 24 months and next meeting;

Official minutes of meetings, including adopted resolutions of the Board;

Names and addresses of current Board members and District Manager, unless such addresses are protected from disclosure by law;
Adopted engineer’s reports;

Adopted assessment methodologies/reports;

Adopted disclosure of public financing;

Limited Offering Memorandum for each financing undertaken by the District;

Proceedings, certificates, bonds given by all employees, and any and all corporate acts;
District policies and rules;

Fiscal year end audits; and

Adopted budget for the current fiscal year.

The District Manager shall ensure that each District records office contains the documents required by Florida law.

Public Records. District public records include all documents, papers, letters, maps, books, tapes, photographs, films, sound recordings, data processing software, or other material, regardless of the physical form, characteristics, or means of transmission, made or received in connection with the transaction of official business of the District. All District public records not otherwise restricted by law may be copied or inspected at the District Manager’s office during regular business hours. Certain District records can also be inspected and copied at the District’s local records office during regular business hours. All written public records requests shall be directed to the Secretary who by these rules is appointed as the

District’s records custodian. Regardless of the form of the request, any Board member or staff member who receives a public records request shall immediately forward or communicate such request to the Secretary for coordination of a prompt response. The Secretary, after consulting with District Counsel as to the applicability of any exceptions under the public records laws, shall be responsible for responding to the public records request. At no time can the District be required to create records or summaries of records, or prepare opinions regarding District policies, in response to a public records request.
Service Contracts. Any contract for services, regardless of cost, shall include provisions required by law that require the contractor to comply with public records laws. The District Manager shall be responsible for initially enforcing all contract provisions related to a contractor’s duty to comply with public records laws.

Fees; Copies. Copies of public records shall be made available to the requesting person at a charge of $0.15 per page for one-sided copies and $0.20 per page for two-sided copies if not more than 8 ½ by 14 inches. For copies of public records in excess of the sizes listed in this section and for outside duplication services, the charge shall be equal to the actual cost of reproduction. Certified copies of public records shall be made available at a charge of one dollar ($1.00) per page. If the nature or volume of records requested requires extensive use of information technology resources or extensive clerical or supervisory assistance, the District may charge, in addition to the duplication charge, a special service charge that is based on the cost the District incurs to produce the records requested. This charge may include, but is not limited to, the cost of information technology resource, employee labor, and fees charged to the District by consultants employed in fulfilling the request. In cases where the special service charge is based in whole or in part on the costs incurred by the District due to employee labor, consultant fees, or other forms of labor, those portions of the charge shall be calculated based on the lowest labor cost of the individual(s) who is/are qualified to perform the labor, taking into account the nature or volume of the public records to be inspected or copied. The charge may include the labor costs of supervisory and/or clerical staff whose assistance is required to complete the records request, in accordance with Florida law. For purposes of this Rule, the word “extensive” shall mean that it will take more than 15 minutes to locate, review for confidential information, copy and re-file the requested material. In cases where extensive personnel time is determined by the District to be necessary to safeguard original records being inspected, the special service charge provided for in this section shall apply. If the total fees, including but not limited to special service charges, are anticipated to exceed twenty-five dollars ($25.00), then, prior to commencing work on the request, the District will inform the person making the public records request of the estimated cost, with the understanding that the final cost may vary from that estimate. If the person making the public records request decides to proceed with the request, payment of the estimated cost is required in advance. Should the person fail to pay the estimate, the District is under no duty to produce the requested records. After the request has been fulfilled, additional payments or credits may be

due. The District is under no duty to produce records in response to future records requests if the person making the request owes the District for past unpaid duplication charges, special service charges, or other required payments or credits.

Records Retention. The Secretary of the District shall be responsible for retaining the District’s records in accordance with applicable Florida law.

Policies. The Board may adopt policies related to the conduct of its business and the provision of services either by resolution or motion.
Financial Disclosure Coordination. Unless specifically designated by Board resolution otherwise, the Secretary shall serve as the Financial Disclosure Coordinator (“Coordinator”) for the District as required by the Florida Commission on Ethics (“Commission”). The Coordinator shall create, maintain and update a list of the names, e-mail addresses, physical addresses, and names of the agency of, and the office or position held by, all Supervisors and other persons required by Florida law to file a statement of financial interest due to his or her affiliation with the District (“Reporting Individual”). The Coordinator shall provide this list to the Commission by February 1 of each year, which list shall be current as of December 31 of the prior year. Each Supervisor and Reporting Individual shall promptly notify the Coordinator in writing if there are any changes to such person’s name, e-mail address, or physical address. Each Supervisor and Reporting Individual shall promptly notify the Commission in the manner prescribed by the Commission if there are any changes to such person’s e-mail address.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 112.31446(3), 112.3145(8)(a)1., 119.07, 119.0701, 190.006, Fla. Stat.

Rule 1.3	Public Meetings, Hearings, and Workshops.

Notice. Except in emergencies, or as otherwise authorized or required by statute or these Rules, at least seven (7) days’, but not more than thirty (30) days’ public notice shall be given of any public meeting, hearing or workshop of the Board. Public notice shall be given by publication in a newspaper of general circulation within the county or counties in which the District is located. A newspaper is deemed to be a newspaper of “general circulation” in the county in which the District is located if such newspaper has been in existence for two (2) years at the time of publication of the applicable notice (unless no newspaper within the county has been published for such length) and satisfies the criteria of section 50.011(1) of the Florida Statutes, or if such newspaper is a direct successor of a newspaper which has been so published, as such provisions may be amended from time to time by law. The annual meeting notice required to be published by Section 189.015 of the Florida Statutes, shall be published as provide in Chapter 50 of the Florida Statutes, and such notice published consistent therewith shall satisfy the requirement to give at least seven (7) days’ public notice as required herein. Each Notice shall state, as applicable:
The date, time and place of the meeting, hearing or workshop;

A brief description of the nature, subjects, and purposes of the meeting, hearing, or workshop;
The District office address for the submission of requests for copies of the agenda, as well as a contact name and telephone number for verbal requests for copies of the agenda; and

The following or substantially similar language: “Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this meeting/hearing/workshop is asked to advise the District Office at least forty-eight (48) hours before the meeting/hearing/workshop by contacting the District Manager at (407) 841-5524. If you are hearing or speech impaired, please contact the Florida Relay Service at 1 (800) 955-8770 or 1 (800) 955-8771, who can aid you in contacting the District Office.”
The following or substantially similar language: “A person who decides to appeal any decision made at the meeting/hearing/workshop with respect to any matter considered at the meeting/hearing/workshop is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made including the testimony and evidence upon which the appeal is to be based.”

The following or substantially similar language: “The meeting [or hearing or workshop] may be continued in progress without additional notice to a time, date, and location stated on the record.”

The date, time, and place of each meeting, hearing, or workshop of the Board shall additionally be posted on the District’s website at least seven (7) days prior to such meeting, hearing, or workshop.
Mistake. In the event that a meeting is held under the incorrect assumption that notice required by law and these Rules has been given, the Board at its next properly noticed meeting shall cure such defect by considering the agenda items from the prior meeting individually and anew.
Agenda. The District Manager, under the guidance of District Counsel and the Chairperson or Vice-Chairperson, shall prepare an agenda of the meeting/hearing/workshop. The agenda and any meeting materials available in an electronic format, excluding any i) confidential and ii) confidential and exempt information, shall be available to the public at least seven (7) days before the meeting/hearing/workshop, except in an emergency. Meeting materials shall be defined as, and limited to, the agenda, meeting minutes, resolutions, and agreements of the District that District staff deems necessary for Board approval. Inclusion of additional materials for Board consideration other than those defined herein as “meeting materials” shall not convert such materials into “meeting materials.” For good cause, the agenda may be changed after it is first made available for distribution, and additional materials may be added or provided under separate cover at the meeting. The requirement of good cause shall be liberally construed to allow the District to efficiently conduct business and to avoid the expenses associated with special meetings.

The District may, but is not required to, use the following format in preparing its agenda for its regular meetings:
Call to order Roll call
Public comments Organizational matters Review of minutes
Specific items of old business Specific items of new business Staff reports
District Counsel
District Engineer
District Manager
Financial Report
Approval of Expenditures Supervisor’s requests and comments

Adjournment

Minutes. The Secretary shall be responsible for preparing and keeping the minutes of each meeting of the Board. Minutes shall be corrected and approved by the Board at a subsequent meeting. The Secretary may work with other staff members in preparing draft minutes for the Board’s consideration.
Special Requests. Persons wishing to receive, by mail, notices or agendas of meetings, may so advise the District Manager or Secretary at the District Office. Such persons shall furnish a mailing address in writing and shall be required to pre-pay the cost of the copying and postage.

Emergency Meetings. The Chairperson, or Vice-Chairperson if the Chairperson is unavailable, upon consultation with the District Manager and District Counsel, if available, may convene an emergency meeting of the Board without first having complied with sections (1) and (3) of this Rule, to act on emergency matters that may affect the public health, safety, or welfare. Whenever possible, the District Manager shall make reasonable efforts to provide public notice and notify all Board members of an emergency meeting twenty-four (24) hours in advance. Reasonable efforts may include telephone notification. Notice of the emergency meeting must be provided both before and after the meeting on the District’s website, if it has one. Whenever an emergency meeting is called, the District Manager shall be responsible for notifying at least one newspaper of general circulation within the county in which the District is located. After an emergency meeting, the Board shall publish in a newspaper of general circulation within the county in which the District is located, the time, date and place of the emergency meeting, the reasons why an emergency meeting was necessary, and a description of the action taken. Actions taken at an emergency meeting may be ratified by the Board at a regularly noticed meeting subsequently held.

Public Comment. The Board shall set aside a reasonable amount of time at each meeting for public comment and members of the public shall be permitted to provide comment on any proposition before the Board. The portion of the meeting generally reserved for public comment shall be identified in the agenda. Policies governing public comment may be adopted by the Board in accordance with Florida law.
Budget Hearing. Notice of hearing on the annual budget(s) shall be in accord with Section 190.008 of the Florida Statutes. Once adopted in accord with Section
190.008 of the Florida Statutes, the annual budget(s) may be amended from time to time by action of the Board or as otherwise provided in the resolution approving the annual budget(s). Approval of invoices by the Board in excess of the funds allocated to a particular budgeted line item shall serve to amend the budgeted line item.

Public Hearings. Notice of required public hearings shall contain the information required by applicable Florida law and by these Rules applicable to meeting notices and shall be mailed and published as required by Florida law. The District Manager shall ensure that all such notices, whether mailed or published, contain the information required by Florida law and these Rules and are mailed and published as required by Florida law. Public hearings may be held during Board meetings when the agenda includes such public hearing.

Participation by Teleconference/Videoconference. District staff may participate in Board meetings by teleconference or videoconference. Board members may also participate in Board meetings by teleconference or videoconference if in the good judgment of the Board extraordinary circumstances exist; provided however, at least three Board members must be physically present at the meeting location to establish a quorum. Such extraordinary circumstances shall be presumed when a Board member participates by teleconference or videoconference, unless a majority of the Board members physically present determines that extraordinary circumstances do not exist.

Board Authorization. The District has not adopted Robert’s Rules of Order. For each agenda item, there shall be discussion permitted among the Board members during the meeting. Unless such procedure is waived by the Board, approval or disapproval of resolutions and other proposed Board actions shall be in the form of a motion by one Board member, a second by another Board member, and an affirmative vote by the majority of the Board members present. Any Board member, including the Chairperson, can make or second a motion.

Continuances. Any meeting or public hearing of the Board may be continued without re-notice or re-advertising provided that:

The Board identifies on the record at the original meeting a reasonable need for a continuance;
The continuance is to a specified date, time, and location publicly announced at the original meeting; and

The public notice for the original meeting states that the meeting may be continued to a date and time and states that the date, time, and location of any continuance shall be publicly announced at the original meeting and posted at the District Office immediately following the original meeting.

Attorney-Client Sessions. An Attorney-Client Session is permitted when the District’s attorneys deem it necessary to meet in private with the Board to discuss pending litigation to which the District is a party before a court or administrative agency or as may be authorized by law. The District’s attorney must request such session at a public meeting. Prior to holding the Attorney-Client Session, the District must give reasonable public notice of the time and date of the session and

the names of the persons anticipated to attend the session. The session must commence at an open meeting in which the Chairperson or Vice-Chairperson announces the commencement of the session, the estimated length of the session, and the names of the persons who will be attending the session. The discussion during the session is confined to settlement negotiations or strategy related to litigation expenses or as may be authorized by law. Only the Board, the District’s attorneys (including outside counsel), the District Manager, and the court reporter may attend an Attorney-Client Session. During the session, no votes may be taken and no final decisions concerning settlement can be made. Upon the conclusion of the session, the public meeting is reopened, and the Chairperson or Vice-Chairperson must announce that the session has concluded. The session must be transcribed by a court-reporter and the transcript of the session filed with the District Secretary within a reasonable time after the session. The transcript shall not be available for public inspection until after the conclusion of the litigation.
Security and Firesafety Board Discussions. Portions of a meeting which relate to or would reveal a security or firesafety system plan or portion thereof made confidential and exempt by section 119.071(3)(a), Florida Statutes, are exempt from the public meeting requirements and other requirements of section 286.011, Florida Statutes, and section 24(b), Article 1 of the State Constitution. Should the Board wish to discuss such matters, members of the public shall be required to leave the meeting room during such discussion. Any records of the Board’s discussion of such matters, including recordings or minutes, shall be maintained as confidential and exempt records in accordance with Florida law.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 189.069(2)(a)16, 190.006, 190.007, 190.008, 286.0105, 286.011, 286.0113, 286.0114, Fla. Stat.

Rule 1.4	Internal Controls to Prevent Fraud, Waste and Abuse

Internal Controls.	The District shall establish and maintain internal controls designed to:

Prevent and detect “fraud,” “waste” and “abuse” as those terms are defined in section 11.45(1),
Florida Statutes; and

Promote and encourage compliance with applicable laws, rules contracts, grant agreements, and best practices; and

Support economical and efficient operations; and

Ensure reliability of financial records and reports; and

Safeguard assets.

Adoption. The internal controls to prevent fraud, waste and abuse shall be adopted and amended by the District in the same manner as District policies.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: § 218.33(3), Fla. Stat.

Rule 2.0	Rulemaking Proceedings.

Commencement of Proceedings. Proceedings held for adoption, amendment, or repeal of a District rule shall be conducted according to these Rules, in accordance with the requirements of Section 190.011(5) of the Florida Statutes, and Chapter 120 of the Florida Statutes, including but not limited to Section 120.81(2)(b) of the Florida Statutes. Rulemaking proceedings shall be deemed to have been initiated upon publication of a Notice of Rule Development by the District as required by Section 2 of this Rule. A “rule” is a District statement of general applicability that implements, interprets, or prescribes law or policy, or describes the procedure or practice requirements of the District. Nothing herein shall be construed as requiring the District to consider or adopt rules unless required by Chapter 190 of the Florida Statutes. Policies adopted by the District which do not consist of rates, fees, rentals or other monetary charges may be, but are not required to be, implemented through rulemaking proceedings.

Requirements of a Rule. All District rules as drafted shall:

Contain only one subject;

Include readable language, meaning it avoids i) the use of obscure words and unnecessarily long or complicated constructions, and ii) the use of unnecessary technical or specialized language that is understood only by members of particular trades or professions;
Be indefinite such that the rule does not include a provision whereby the rule, or a portion thereof, automatically expires or is repealed on a specific date or at the end of a specified period, unless otherwise expressly authorized by law; and

Only incorporate material by reference in compliance with Section 120.54(1)(i) of the Florida Statutes.

Statement of Estimated Regulatory Costs. Before adopting, amending, or repealing any rule, other than an emergency rule, the District may prepare a statement of estimated regulatory costs (“SERC”) based on the factors set forth in Section 120.541(2) of the Florida Statutes. The District shall prepare a SERC for a proposed rule if in accordance with the requirements of Section 120.541(2) of the Florida Statutes if: i) the proposed rule will have an adverse economic impact on small business; or ii) the proposed rule is likely to directly or indirectly increase regulatory costs in excess of $200,000 in the aggregate in the state within one (1) year after implementation of the rule.

Notice of Rule Development.

Except when the intended action is the repeal of a rule, the District shall provide notice of the development of a proposed rule (“Notice of Rule Development”) setting forth the following:

the subject area to be addressed by rule development;

A short, plain explanation of the purpose and effect of the proposed rule;

The grant of rulemaking authority for the proposed rule;

The law being implemented;

The proposed rule number; and

If available, either the preliminary text of the proposed rule and any incorporated documents, or a statement of how a person may promptly obtain, without cost, a copy of any preliminary draft of such rule or documents.

The Notice of Rule Development shall be published in a newspaper of general circulation within the county or counties in which the District is located at least seven (7) days prior to the Notice of Rulemaking required by Section 5 of this Rule, and at least thirty-five (35) days prior to the intended action.

Notice of Rulemaking.
Prior to the adoption, amendment, or repeal of any rule other than an emergency rule, the District shall provide notice of its intended action (the “Notice of Rulemaking”) setting forth the following:

A short, plain explanation of the purpose and effect of the proposed rule;

The proposed rule number;

A summary of the proposed rule or amendment;

The grant of rulemaking authority for the proposed rule;

The law being implemented or interpreted;

The name, e-mail address, and telephone number of the agency employee who may be contacted regarding the intended action;

A concise summary of the District’s statement of the estimated regulatory costs, if one has been prepared, based on the factors set forth in Section 120.541(2) of the Florida Statutes, that describes the regulatory impact of the rule in readable language;
The District’s website where the statement of estimated regulatory costs can be viewed, in its entirety, if one has been prepared;
A statement that any person who wishes to provide the District with a lower cost regulatory alternative as provided by Section 120.541(1), must do so in writing within twenty-one (21) days after publication of the notice;
A statement as to whether, based on the SERC or other information expressly relied upon and described by the District if no statement of regulatory costs is required, the proposed rule is expected to require legislative ratification pursuant to Section 120.541(3) of the Florida Statutes;

The date, time, and location of the public hearing on the proposed rule;
The name, address, and telephone number of the District contact person who can provide information about the public hearing; and

A reference to both the date on which and the place where the Notice of Rule Development required by Section 4 of this Rule appeared, except when the intended action is the repeal of a rule.

The Notice of Rulemaking shall be published in a newspaper of general circulation within the county or counties in which the District is located at least seven (7) days after the Notice of Rule Development required by Section 4 of this Rule, and at least twenty-eight (28) days prior to the intended action. If the Notice of Rulemaking is not published within one-hundred eighty (180) days of the publication of the Notice of Rule Development, then the District’s Board shall approve a concise statement at least seven (7) days prior to the conclusion of the one-hundred eighty
(180) day timeframe identifying the reason for the delay, which may be supplemented quarterly until the District has adopted the proposed rule.

The Notice of Rulemaking shall be mailed or delivered electronically to all persons named in the proposed rule and to all persons who, at least fourteen
(14) days before publication of the notice, have made requests of the District for advance notice of its rulemaking proceedings. Any person may file a written request with the District Manager to receive notice of the District’s rulemaking proceedings. Such persons must furnish a mailing address or e-mail address, and may be required to pay the cost of copying and mailing as applicable.
As of the date of publication of the Notice of Rulemaking, the Board shall make available for public inspection and shall provide, upon request and payment of the cost of copies, the proposed rule, including all material proposed to be incorporated by reference.
Modification of Rules.

Technical Changes.

Prior to rule adoption, the District shall publish a notice of correction (“Notice of Correction”) if any of the information that is required to be included in the Notice of Rulemaking, including technical changes that correct citations or grammatical, typographical or similar errors that do not otherwise affect the substance of the rule, is omitted or is incorrect. A Notice of Correction cannot be used to make substantive changes to the rule text. The Notice of Correction shall be published in a newspaper of general circulation within the county or counties in which the District is located at least seven (7) days prior to the intended action.

After rule adoption, a technical change to a rule may be approved at any time by the District. Promptly thereafter, a Notice of Correction shall be published by the District in the manner set forth in Section 6(a)(i) of this Rule.
Substantive Changes.

Prior to rule adoption, the District shall publish a notice of change (“Notice of Change”) if there is any substantive change, other than a technical change that corrects citations or grammatical, typographical or similar errors that do not otherwise affect the substance of the rule, to a proposed rule, including any material incorporated by reference, or to a SERC. The Notice of Change must address a summary of the change and shall be published in a newspaper of general circulation within the county or counties in which the District is located at least twenty-one (21) days prior to the intended action. The Notice of Change shall also be sent to those persons set forth in Section 5(C) of this Rule that have made requests

of the District for advance notice of its rulemaking proceedings. Any substantive change must be either be:

Supported by the record of the public hearing held on the proposed rule;
In response to written materials submitted to the District; or

In response to an objection with the proposed rule by the District Board.

After rule adoption, a substantive change to a rule shall be effectuated by initiating rulemaking as set forth in this Rule.
Withdrawal of Proposed Rules.

Prior to the adoption of a rule, the District may elect to withdraw the proposed rule in whole or in part. After a rule has become effective, the District may only amend or repeal the rule through initiating the rulemaking procedures set forth in this Rule.
Prior to the adoption of a rule, the District shall withdraw the proposed rule if the District has either failed to adopt such rule within one-hundred eighty
(180) days of the publication of the Notice of Rule Development required by Section 4 of this Rule or to approve a concise statement at least seven
(7) days prior to the conclusion of the one-hundred eighty (180) day timeframe identifying the reason for the delay, which may be supplemented quarterly until the District has adopted the proposed rule.
In the event of a withdrawal of a proposed rule, the District shall publish a notice (“Notice of Rule Withdrawal”) in a newspaper of general circulation within the county or counties in which the District is located, and shall provide notice to those persons set forth in Section 5(c) of this Rule that have made requests of the District for advance notice of its rulemaking proceedings.

Within fifteen (15) days after the end of each calendar quarter, the District shall compile and post on its website a list of each failure to publish a Notice of Rulemaking within the timeframe prescribed by Section 5(b) of this Rule, which list shall include the information set forth in Section 120.54(3)(d)(7) of the Florida Statutes. The District is only required to provide such posting in any calendar quarter(s) in which there is an actual failure to timely publish a Notice of Rulemaking, if any.

Rule Development Workshops.

Whenever requested in writing by any affected person, the District must conduct a rule development workshop prior to proposing rules for adoption for the purposes of rule development or information gathering for the preparation of the SERC, unless the Chairperson explains in writing why a workshop is unnecessary. The District may initiate a rule development workshop, but is not required to do so.
If a workshop is held, the District must ensure that the person(s) responsible for preparing the rule and the SERC, if applicable, are available to explain the District’s proposed rule and to respond to questions or comments regarding the rule being developed.

The notice of any workshop shall be published in a newspaper of general circulation within the county or counties in which the District is located at least fourteen (14) days prior to the workshop setting forth the following:

The place, date, and time of the workshop;

The subject area that will be addressed; and

The District Manager’s contact information.

Petitions to Initiate Rulemaking.

All Petitions to Initiate Rulemaking Proceedings must contain the name, address, and telephone number of the petitioner, the specific action requested, the specific reason for adoption, amendment, or repeal, the date submitted, the text of the proposed rule, and the facts showing that the petitioner is regulated by the District or has a substantial interest in the rulemaking. District staff shall forward a copy of the petition to the District’s Board within seven (7) days of its receipt.

If the petition is directed to an adopted rule, within thirty (30) days following the date of filing a petition, the District shall either i) initiate rulemaking proceedings, ii) otherwise comply with the requested action, or
iii) deny the petition with a written statement of its reasons for the denial.

If the petition is directed to an unadopted rule, within thirty (30) days following the date of filing a petition, the District shall either i) initiate rulemaking, or ii) set a public hearing to consider whether the public interest is served adequately by the application of the proposed rule on a case-by-case basis, as contrasted with its formal adoption as a rule.

If the District elects to hold a public hearing, notice of the public hearing (“Notice of Rulemaking Petition Public Hearing”) shall be published in a newspaper of general circulation within the county

or counties in which the District is located. The public hearing shall be held by the District within thirty (30) days after publication of the Notice of Rulemaking Petition Public Hearing.

Not later than thirty (30) days following the date of the public hearing held pursuant to Section 9(c)(i) of this Rule, the District shall either i) initiate rulemaking proceedings, ii) otherwise comply with the requested action, or iii) deny the petition with a written statement of its reasons for the denial.

If the District decides to initiate rulemaking it shall proceed with the rulemaking process as set forth in this Rule.

If the District decides to not initiate rulemaking or otherwise comply with the requested action, the District shall publish a statement of its reasons for not initiating rulemaking or otherwise complying with the requested action and of any changes it will make in the scope or application of the unadopted rule (the “Notice of Denial of Rulemaking Petition”). The Notice of Denial of Rulemaking Petition shall be published in a newspaper of general circulation within the county or counties in which the District is located.

Nothing in this Rule shall be construed as requiring the District to adopt, amend, or repeal a rule as initiated by petition.
Public Hearing.

The District may, or, upon the written request of any affected person received within twenty-one (21) days after the date of publication of the Notice of Rulemaking, shall, provide a public hearing for the presentation of evidence, argument, and oral statements, within the reasonable conditions and limitations imposed by the District to avoid duplication, irrelevant comments, unnecessary delay, or disruption of the proceedings. When a public hearing is held, the District shall ensure that staff is available to explain the proposed rule and to respond to questions or comments regarding the proposed rule. Written statements may be submitted by any person prior to or at the public hearing. All timely submitted written statements shall be considered by the District and made part of the rulemaking record.
The District shall publish notice of the public hearing (“Notice of Public Hearing”) in a newspaper of general circulation within the county or counties in which the District is located, either in the text of the Notice of Rulemaking or in a separate publication at least seven (7) days before the

scheduled public hearing. The Notice of Public Hearing shall include the following information:

The date, time, and location of the public hearing; and
The name, address, and telephone number of the District contact person who can provide information about the public hearing.
Emergency Rule Adoption.
The Board may adopt an emergency rule if it finds that immediate danger to the public health, safety, or welfare exists which requires immediate action or if the Legislature authorizes the District to adopt emergency rules. The District may use any procedure which is fair under the circumstances in the adoption of an emergency rule as long as it protects the public interest as determined by the District.
At the time or prior to the adoption of an emergency rule, the District shall post on its website a notice regarding its adoption of the emergency rule (the “Notice of Emergency Rule”) which includes the specific facts and reasons for finding an immediate danger to the public health, safety, or welfare and its reasons for concluding that procedure used is fair under the circumstances. The Notice of Emergency Rule shall thereafter be promptly published in a newspaper of general circulation within the county or counties in which the District is located, and shall include the following information:

The full text of the rule(s); and
The District’s findings of immediate danger, necessity, and procedural fairness or a citation to the grant of emergency rulemaking authority.
An emergency rule shall be effective immediately upon adoption by the District, or on a date less than twenty (20) days thereafter if specified in the emergency rule if the District finds that a later effective date is necessary because of immediate danger to the public health, safety, or welfare. An emergency rule may not be effective for a period of more than ninety (90) days after adoption and may not be renewable, unless the District has initiated rulemaking to adopt rules addressing the subject of the emergency rule and either i) a challenge to the proposed rules has been filed and remains pending or ii) the proposed rules are awaiting ratification by the Legislature, if applicable. Nothing in this paragraph prohibits the District from adopting a rule identical to the emergency rule through the non-emergency rulemaking procedures set forth in this Rule.

If an emergency rule is being renewed in accordance with Section 11(d) of this Rule, notice of the renewal of the emergency rule (the “Notice of Renewal of Emergency Rule”) shall be published before the expiration of the existing emergency rule. The Notice of Renewal of Emergency Rule shall be published in a newspaper of general circulation within the county or counties in which the District is located and shall include the specific facts and reasons for such renewal.
For emergency rules with an effective period of longer than ninety
(90) days which are intended to replace an existing rule, the Rulemaking Record for the existing rule, as required by Section 13 of this Rule, shall specifically identify the emergency rule that is intended to supersede the existing rule as well as the date that the emergency rule was adopted by the District.

The District may supersede an emergency rule in effect through the adoption of another emergency rule before the superseded rule expires. The District shall post on its website and publish a Notice of Emergency Rule, in accordance with Section 11(b) of this Rule, identifying the reason for adopting the superseding rule. The superseding rule shall not be in effect longer than the duration of the effective period of the superseded rule.
The District may make technical changes to an emergency rule within the first seven (7) days after the rule is adopted, and such changes shall be published in a Notice of Correction as set forth in Section 6(a) of this Rule.
The District may repeal an emergency rule before it expires by publishing a notice (“Notice of Repeal of Emergency Rule”) in a newspaper of general circulation within the county or counties in which the District is located. The Notice of Repeal of Emergency Rule shall include the following information:

The full text of the emergency rule and a summary thereof;

The rule number; and

A short and plain explanation as to why the conditions specified in the Notice of Emergency Rule no longer require the emergency rule.
Negotiated Rulemaking. The District may use negotiated rulemaking in developing and adopting rules pursuant to Section 120.54(2)(d) of the Florida Statutes, except that any notices required under Section 120.54(2)(d) of the Florida Statutes, may be published in a newspaper of general circulation within the county or counties in which the District is located.

Rulemaking Record. In all rulemaking proceedings, the District shall compile and maintain a rulemaking record (“Rulemaking Record”) which shall be on file with the District at least twenty-one (21) days prior to the proposed adoption date of the rule. The Rulemaking Record shall include, as applicable:
A copy of the rule;

Any material incorporated by reference in the rule;

A detailed written statement of the facts and circumstances justifying the proposed rule;
Any SERC for the rule, if required by Section 120.54(3)(b)1. of the Florida Statutes or otherwise prepared, and any information created or used by the District in determining whether a SERC is required;

A statement of the extent to which the proposed rule relates to federal standards on rules on the same subject;

The Notice of Rule Development, Notice of Rulemaking, and notice(s) of any workshops held pursuant to Section 8 of this Rule; and
If an emergency rule is intended to supersede an existing rule, the emergency rule number and the date that the emergency rule was adopted by the District.

Petitions to Challenge Rules.

Any person substantially affected by a proposed or existing rule may seek an administrative determination of the invalidity of the rule on the ground that the rule is an invalid exercise of the District’s authority.
A petition alleging the invalidity of a proposed rule shall be filed within twenty-one (21) days after the date of publication of Notice of Rulemaking, within ten (10) days after the final public hearing is held on the proposed rule; within twenty (20) days after the SERC or revised SERC has been prepared and made available as provided in Section 120.541(1)(d) of the Florida Statutes, if applicable; or within twenty (20) days after the date of publication of the Notice of Rule Withdrawal required by Section 7(c) of this Rule.
A petition alleging the invalidity of an existing rule may be filed at any time during which the rule is in effect.

The petition seeking an administrative determination must state with particularity the provisions alleged to be invalid with sufficient explanation

of the facts or grounds for the alleged invalidity and facts sufficient to show that the person challenging a proposed or existing rule is substantially affected by it. A person who is not substantially affected by the proposed rule as initially noticed, but who is substantially affected by the rule as a result of a change, may challenge any provision of the resulting proposed rule.

The petition shall be filed with the District. Within ten (10) days after receiving the petition, or seven (7) days if the challenge relates to an emergency rule, the Chairperson shall, if the petition complies with the requirements of subsection (b) of this section, designate any member of the Board (including the Chairperson), District Manager, District Counsel, or other person as a hearing officer who shall conduct a hearing within thirty
(30) days thereafter, or fourteen (14) days if the challenge relates to an emergency rule, unless the petition is withdrawn or a continuance is granted by agreement of the parties. The failure of the District to follow the applicable rulemaking procedures or requirements in this Rule shall be presumed to be material; however, the District may rebut this presumption by showing that the substantial interests of the petitioner and the fairness of the proceedings have not been impaired.

At the hearing, the petitioner and the District shall be adverse parties. Other substantially affected persons may join the proceedings as intervenors on appropriate terms which shall not unduly delay the proceedings.
Hearings held under this section shall be de novo in nature. For proposed rules, the petitioner has the burden to prove by a preponderance of the evidence that it would be substantially affected by the proposed rule, and the District has the burden to prove by a preponderance of the evidence that the proposed rule is not an invalid exercise of delegated legislative authority as to the objections raised. For existing rules, the petitioner has a burden of proving by a preponderance of the evidence that the existing rule is an invalid exercise of District authority as to the objections raised. During the hearing, the hearing officer may:

Administer oaths and affirmations;

Rule upon offers of proof and receive relevant evidence;

Regulate the course of the hearing, including any pre-hearing matters;

Enter orders; and

Make or receive offers of settlement, stipulation, and adjustment.

Within thirty (30) days after the hearing, or fourteen (14) days of the challenge relate to an emergency rule, the hearing officer shall render a decision and state the reasons therefor in writing. The hearing officer’s order shall be considered final agency action. The hearing officer may declare all or part of a proposed or existing rule invalid. For a proposed rule, the proposed rule or provision thereof declared invalid shall not be adopted unless the decision of the hearing officer is reversed on appeal. In the event part of a proposed rule is declared invalid, the District may, in its sole discretion, withdraw the proposed rule in its entirety. For an existing rule, the rule or part thereof declared invalid shall become void when the time for filing an appeal expires. In the event that a proposed or existing rule has been declared invalid in whole or part, the District shall promptly publish notice of such occurrence published in a newspaper of general circulation within the county or counties in which the District is located.

Variances and Waivers. A “variance” means a decision by the District to grant a modification to all or part of the literal requirements of a rule to a person who is subject to the rule. A “waiver” means a decision by the District not to apply all or part of a rule to a person who is subject to the rule. Variances and waivers from District rules may be granted subject to the following:

Variances and waivers shall be granted when the person subject to the rule demonstrates that the purpose of the underlying statute will be or has been achieved by other means by the person, and when application of the rule would create a substantial hardship or would violate principles of fairness. For purposes of this section, “substantial hardship” means a demonstrated economic, technological, legal, or other type of hardship to the person requesting the variance or waiver. For purposes of this section, “principles of fairness” are violated when the literal application of a rule affects a particular person in a manner significantly different from the way it affects other similarly situated persons who are subject to the rule.

A person who is subject to regulation by a District rule may file a petition with the District, requesting a variance or waiver from the District’s rule. Each petition shall specify:

The rule from which a variance or waiver is requested;

The type of action requested;

The specific facts that would justify a waiver or variance for the petitioner; and

The reason why the variance or the waiver requested would serve the purposes of the underlying statute.

The District shall review the petition and may request only that information needed to clarify the petition or to answer new questions raised by or directly related to the petition. If the petitioner asserts that any request for additional information is not authorized by law or by rule of the District, the District shall proceed, at the petitioner’s written request, to process the petition.
The Board shall grant or deny a petition for variance or waiver and shall announce such disposition at a publicly held meeting of the Board, within ninety (90) days after receipt of the original petition, the last item of timely requested additional material, or the petitioner’s written request to finish processing the petition. The District’s statement granting or denying the petition shall contain a statement of the relevant facts and reasons supporting the District’s action. The District shall maintain a record of the type and disposition of each petition filed.

(17)	Rates, Fees, Rentals and Other Charges. All rates, fees, rentals, or other charges shall be subject to rulemaking proceedings.

Specific Authority: §§ 190.011(5), 190.011(15), 190.035, Fla. Stat.
Law Implemented: §§ 120.54, 120.542, 120.5435, 120.56, 120.81(2), 190.011(5), 190.035(2), Fla. Stat.

Rule 3.0	Competitive Purchase.

Purpose and Scope.  In order to comply with Sections 190.033(1) through (3),
287.055 and 287.017 of the Florida Statutes, the following provisions shall apply to the purchase of Professional Services, insurance, construction contracts, design-build services, goods, supplies, and materials, Contractual Services, and maintenance services.

Board Authorization. Except in cases of an Emergency Purchase, a competitive purchase governed by these Rules shall only be undertaken after authorization by the Board.

Definitions.

“Competitive Solicitation” means a formal, advertised procurement process, other than an Invitation to Bid, Request for Proposals, or Invitation to Negotiate, approved by the Board to purchase commodities and/or services which affords vendors fair treatment in the competition for award of a District purchase contract.

“Continuing Contract” means a contract for Professional Services entered into in accordance with Section 287.055 of the Florida Statutes, between the District and a firm, whereby the firm provides Professional Services to the District for projects in which the costs do not exceed two million dollars ($2,000,000), for a study activity when the fee for such Professional Services to the District does not exceed two hundred thousand dollars ($200,000), or for work of a specified nature as outlined in the contract with the District, with no time limitation except that the contract must provide a termination clause (for example, a contract for general District engineering services). Firms providing Professional Services under Continuing Contracts shall not be required to bid against one another.

“Contractual Service” means the rendering by a contractor of its time and effort rather than the furnishing of specific commodities. The term applies only to those services rendered by individuals and firms who are independent contractors. Contractual Services do not include auditing services, Maintenance Services, or Professional Services as defined in Section 287.055(2)(a) of the Florida Statutes, and these Rules. Contractual Services also do not include any contract for the furnishing of labor or materials for the construction, renovation, repair, modification, or demolition of any facility, building, portion of building, utility, park, parking lot, or structure or other improvement to real property entered into pursuant to Chapter 255 of the Florida Statutes, and Rules 3.5 or 3.6.

“Design-Build Contract” means a single contract with a Design-Build Firm for the design and construction of a public construction project.

“Design-Build Firm” means a partnership, corporation or other legal entity that:
Is certified under Section 489.119 of the Florida Statutes, to engage in contracting through a certified or registered general contractor or a certified or registered building contractor as the qualifying agent; or
Is certified under Section 471.023 of the Florida Statutes, to practice or to offer to practice engineering; certified under Section 481.219 of the Florida Statutes, to practice or to offer to practice architecture; or certified under Section 481.319 of the Florida Statutes, to practice or to offer to practice landscape architecture.

“Design Criteria Package” means concise, performance-oriented drawings or specifications for a public construction project. The purpose of the Design Criteria Package is to furnish sufficient information to permit Design-Build Firms to prepare a bid or a response to the District’s Request for Proposals, or to permit the District to enter into a negotiated Design-Build Contract. The Design Criteria Package must specify performance-based criteria for the public construction project, including the legal description of the site, survey information concerning the site, interior space requirements, material quality standards, schematic layouts and conceptual design criteria of the project, cost or budget estimates, design and construction schedules, site development requirements, provisions for utilities, stormwater retention and disposal, and parking requirements applicable to the project. Design Criteria Packages shall require firms to submit information regarding the qualifications, availability, and past work of the firms, including the partners and members thereof.

“Design Criteria Professional” means a firm who holds a current certificate of registration under Chapter 481 of the Florida Statutes, to practice architecture or landscape architecture, or a firm who holds a current certificate as a registered engineer under Chapter 471 of the Florida Statutes, to practice engineering, and who is employed by or under contract to the District to provide professional architect services, landscape architect services, or engineering services in connection with the preparation of the Design Criteria Package.

“Emergency Purchase” means a purchase necessitated by a sudden unexpected turn of events (for example, acts of God, riot, fires, floods, hurricanes, accidents, or any circumstances or cause beyond the control of the Board in the normal conduct of its business), where the Board finds that the delay incident to competitive purchase would be detrimental to the interests of the District. This includes, but is not limited to, instances where

the time to competitively award the project will jeopardize the funding for the project, will materially increase the cost of the project, or will create an undue hardship on the public health, safety, or welfare.

“Invitation to Bid” is a written solicitation for sealed bids with the title, date, and hour of the public bid opening designated specifically and defining the commodity or service involved. It includes printed instructions prescribing conditions for bidding, qualification, evaluation criteria, and provides for a manual signature of an authorized representative. It may include one or more bid alternates.
“Invitation to Negotiate” means a written solicitation for competitive sealed replies to select one or more vendors with which to commence negotiations for the procurement of commodities or services.

“Negotiate” means to conduct legitimate, arm’s length discussions and conferences to reach an agreement on a term or price.
“Professional Services” means those services within the scope of the practice of architecture, professional engineering, landscape architecture, or registered surveying and mapping, as defined by the laws of Florida, or those services performed by any architect, professional engineer, landscape architect, or registered surveyor and mapper, in connection with the firm’s or individual’s professional employment or practice.
“Proposal (or Reply or Response) Most Advantageous to the District” means, as determined in the sole discretion of the Board, the proposal, reply, or response that is:

Submitted by a person or firm capable and qualified in all respects to perform fully the contract requirements, who has the integrity and reliability to assure good faith performance;

The most responsive to the Request for Proposals, Invitation to Negotiate, or Competitive Solicitation as determined by the Board; and

For a cost to the District deemed by the Board to be reasonable.

“Purchase” means acquisition by sale, rent, lease, lease/purchase, or installment sale. It does not include transfer, sale, or exchange of goods, supplies, or materials between the District and any federal, state, regional or local governmental entity or political subdivision of the State of Florida.

“Request for Proposals” or “RFP” is a written solicitation for sealed proposals with the title, date, and hour of the public opening designated and

requiring the manual signature of an authorized representative. It may provide general information, applicable laws and rules, statement of work, functional or general specifications, qualifications, proposal instructions, work detail analysis, and evaluation criteria as necessary.
“Responsive and Responsible Bidder” means an entity or individual that has submitted a bid that conforms in all material respects to the Invitation to Bid and has the capability in all respects to fully perform the contract requirements and the integrity and reliability that will assure good faith performance. “Responsive and Responsible Vendor” means an entity or individual that has submitted a proposal, reply, or response that conforms in all material respects to the Request for Proposals, Invitation to Negotiate, or Competitive Solicitation and has the capability in all respects to fully perform the contract requirements and the integrity and reliability that will assure good faith performance. In determining whether an entity or individual is a Responsive and Responsible Bidder (or Vendor), the District may consider, in addition to factors described in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, the following:

The ability and adequacy of the professional personnel employed by the entity/individual;

The past performance of the entity/individual for the District and in other professional employment;
The willingness of the entity/individual to meet time and budget requirements;

The geographic location of the entity’s/individual’s headquarters or office in relation to the project;
The	recent,	current,	and	projected	workloads	of	the entity/individual;

The volume of work previously awarded to the entity/individual;

Whether the cost components of the bid or proposal are appropriately balanced; and
Whether the entity/individual is a certified minority business enterprise.

“Responsive Bid,” “Responsive Proposal,” “Responsive Reply,” and “Responsive Response” all mean a bid, proposal, reply, or response which conforms in all material respects to the specifications and conditions in the

Invitation to Bid, Request for Proposals, Invitations to Negotiate, or Competitive Solicitation document and these Rules, and the cost components of which, if any, are appropriately balanced. A bid, proposal, reply or response is not responsive if the person or firm submitting it fails to meet any material requirement relating to the qualifications, financial stability, or licensing of the bidder.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 190.033, 255.20, 287.055, Fla. Stat.

Rule 3.1	Procedure Under the Consultants’ Competitive Negotiations Act.

Scope. The following procedures are adopted for the selection of firms or individuals to provide Professional Services exceeding the thresholds herein described, for the negotiation of such contracts, and to provide for protest of actions of the Board under this Rule. As used in this Rule, “Project” means that fixed capital outlay study or planning activity when basic construction cost is estimated by the District to exceed the threshold amount provided in Section 287.017 of the Florida Statutes, for CATEGORY FIVE, or for a planning study activity when the fee for Professional Services is estimated by the District to exceed the threshold amount provided in Section 287.017 for CATEGORY TWO, as such categories may be amended or adjusted from time to time.
Qualifying Procedures. In order to be eligible to provide Professional Services to the District, a consultant must, at the time of receipt of the firm’s qualification submittal:

Hold all required applicable state professional licenses in good standing;

Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the consultant is a corporation; and
Meet any qualification requirements set forth in the District’s Request for Qualifications.
Evidence of compliance with this Rule may be submitted with the qualifications, if requested by the District. In addition, evidence of compliance must be submitted any time requested by the District.
Public Announcement. Except in cases of valid public emergencies as certified by the Board, the District shall announce each occasion when Professional Services are required for a Project or a Continuing Contract by publishing a notice providing a general description of the Project, or the nature of the Continuing Contract, and the method for interested consultants to apply for consideration. The notice shall appear in at least one (1) newspaper of general circulation within the county or counties in which the District is located and in such other places as the District deems appropriate. The notice must allow at least fourteen (14) days for submittal of qualifications from the date of publication. The District may maintain lists of consultants interested in receiving such notices. These consultants are encouraged to submit annually statements of qualifications and performance data. The District shall make reasonable efforts to provide copies of any notices to such consultants, but the failure to do so shall not give such consultants any bid protest or other rights or otherwise disqualify any otherwise valid procurement process. The Board has

the right to reject any and all qualifications, and such reservation shall be included in the published notice. Consultants not receiving a contract award shall not be entitled to recover from the District any costs of qualification package preparation or submittal.
Competitive Selection.

The Board shall review and evaluate the data submitted in response to the notice described in section (3) of this Rule regarding qualifications and performance ability, as well as any statements of qualifications on file. The Board shall conduct discussions with, and may require public presentation by consultants regarding their qualifications, approach to the Project, and ability to furnish the required services. The Board shall then select and list the consultants, in order of preference, deemed to be the most highly capable and qualified to perform the required Professional Services, after considering these and other appropriate criteria:

The ability and adequacy of the professional personnel employed by each consultant;
Whether a consultant is a certified minority business enterprise;

Each consultant’s past performance;

The willingness of each consultant to meet time and budget requirements;

The geographic location of each consultant’s headquarters, office and personnel in relation to the project;
The recent, current, and projected workloads of each consultant; and

The volume of work previously awarded to each consultant by the District.

Nothing in these Rules shall prevent the District from evaluating and eventually selecting a consultant if less than three (3) Responsive qualification packages, including packages indicating a desire not to provide Professional Services on a given Project, are received.

If the selection process is administered by any person or committee other than the full Board, the selection made will be presented to the full Board with a recommendation that competitive negotiations be instituted with the selected firms in order of preference listed.

Notice of the rankings adopted by the Board, including the rejection of some or all qualification packages, shall be provided in writing to all proposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, or overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the Request for Qualifications. The notice shall include the following statement: “Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,” or wording to that effect. Protests of the District’s ranking decisions under this Rule shall be in accordance with the procedures set forth in Rule 3.11.
Competitive Negotiation.

After the Board has authorized the beginning of competitive negotiations, the District may begin such negotiations with the firm listed as most qualified to perform the required Professional Services at a rate or amount of compensation which the Board determines is fair, competitive, and reasonable.

In negotiating a lump-sum or cost-plus-a-fixed-fee professional contract for more than the threshold amount provided in Section 287.017 of the Florida Statutes, for CATEGORY FOUR, the firm receiving the award shall be required to execute a truth-in-negotiation certificate stating that “wage rates and other factual unit costs supporting the compensation are accurate, complete and current at the time of contracting.” In addition, any professional service contract under which such a certificate is required, shall contain a provision that “the original contract price and any additions thereto, shall be adjusted to exclude any significant sums by which the Board determines the contract price was increased due to inaccurate, incomplete, or noncurrent wage rates and other factual unit costs.”

Should the District be unable to negotiate a satisfactory agreement with the firm determined to be the most qualified at a price deemed by the District to be fair, competitive, and reasonable, then negotiations with that firm shall be terminated and the District shall immediately begin negotiations with the second most qualified firm. If a satisfactory agreement with the second firm cannot be reached, those negotiations shall be terminated and negotiations with the third most qualified firm shall be undertaken.

Should the District be unable to negotiate a satisfactory agreement with one of the top three (3) ranked consultants, additional firms shall be selected by the District, in order of their competence and qualifications. Negotiations shall continue, beginning with the first-named firm on the list, until an agreement is reached or the list of firms is exhausted.

Contracts; Public Records. In accordance with Florida law, each contract entered into pursuant to this Rule shall include provisions required by law that require the contractor to comply with public records laws.

Continuing Contract. Nothing in this Rule shall prohibit a Continuing Contract between a consultant and the District.
Emergency Purchase. The District may make an Emergency Purchase without complying with these Rules. The fact that an Emergency Purchase has occurred or is necessary shall be noted in the minutes of the next Board meeting.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 119.0701, 190.011(3), 190.033, 287.055, Fla. Stat.

Rule 3.2	Procedure Regarding Auditor Selection.

In order to comply with the requirements of Section 218.391 of the Florida Statutes, the following procedures are outlined for selection of firms or individuals to provide Auditing Services and for the negotiation of such contracts. “Auditing Services” means those services within the scope of the practice of a certified public accounting firm licensed under Chapter 473 of the Florida Statutes, and qualified to conduct audits in accordance with government auditing standards as adopted by the Florida Board of Accountancy. For audits required under Chapter 190 of the Florida Statutes but not meeting the thresholds of Chapter 218 of the Florida Statutes, the District need not follow these procedures but may proceed with the selection of a firm or individual to provide Auditing Services and for the negotiation of such contracts in the manner the Board determines is in the best interests of the District.

Establishment of Auditor Selection Committee. Prior to a public announcement under section (3) of this Rule that Auditing Services are required, the Board shall establish an auditor selection committee (“Committee”), the primary purpose of which is to assist the Board in selecting an auditor to conduct the annual financial audit required by Section 218.39 of the Florida Statutes. The Committee shall include at least three individuals, at least one of which must also be a member of the Board. The establishment and selection of the Committee must be conducted at a publicly noticed and held meeting of the Board. The Chairperson of the Committee must be a member of the Board. An employee, a chief executive officer, or a chief financial officer of the District may not serve as a member of the Committee; provided however such individual may serve the Committee in an advisory capacity.
Establishment of Minimum Qualifications and Evaluation Criteria. Prior to a public announcement under section (3) of this Rule that Auditing Services are required, the Committee shall meet at a publicly noticed meeting to establish minimum qualifications and factors to use for the evaluation of Auditing Services to be provided by a certified public accounting firm licensed under Chapter 473 of the Florida Statutes, and qualified to conduct audits in accordance with government auditing standards as adopted by the Florida Board of Accountancy.

Minimum Qualifications. In order to be eligible to submit a proposal, a firm must, at all relevant times including the time of receipt of the proposal by the District:

Hold all required applicable state professional licenses in good standing;
Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the proposer is a corporation; and

Meet any pre-qualification requirements established by the Committee and set forth in the RFP or other specifications.

If requested in the RFP or other specifications, evidence of compliance with the minimum qualifications as established by the Committee must be submitted with the proposal.

Evaluation Criteria. The factors established for the evaluation of Auditing Services by the Committee shall include, but are not limited to:
Ability of personnel;

Experience;

Ability to furnish the required services; and

Such other factors as may be determined by the Committee to be applicable to its particular requirements.

The Committee may also choose to consider compensation as a factor. If the Committee establishes compensation as one of the factors, compensation shall not be the sole or predominant factor used to evaluate proposals.

Public Announcement. After identifying the factors to be used in evaluating the proposals for Auditing Services as set forth in section (2) of this Rule, the Committee shall publicly announce the opportunity to provide Auditing Services. Such public announcement shall include a brief description of the audit and how interested firms can apply for consideration and obtain the RFP. The notice shall appear in at least one (1) newspaper of general circulation within the county or counties in which the District is located. The public announcement shall allow for at least seven (7) days for the submission of proposals.

Request for Proposals. The Committee shall provide interested firms with a Request for Proposals (“RFP”). The RFP shall provide information on how proposals are to be evaluated and such other information the Committee determines is necessary for the firm to prepare a proposal. The RFP shall state the time and place for submitting proposals, which may be submitted either electronically or via hard copy as determined by the District and provided for in the RFP. For the avoidance of doubt, the Proposals shall not be required to be publicly opened at the date, time, and place provided for in the RFP relative to the submission of Proposals.

Committee’s Evaluation of Proposals and Recommendation. The Committee shall meet at a publicly held meeting that is publicly noticed for a reasonable time in advance of the meeting to evaluate all qualified proposals and may, as part of the evaluation, require that each interested firm provide a public presentation where the Committee may conduct discussions with the firm, and where the firm may present information, regarding the firm’s qualifications. At the public meeting, the Committee shall rank and recommend in order of preference no fewer than three firms deemed to be the most highly qualified to perform the required services after considering the factors established pursuant to subsection (2)(b) of this Rule. If fewer than three firms respond to the RFP or if no firms respond to the RFP, the Committee shall recommend such firm as it deems to be the most highly qualified. Notwithstanding the foregoing, the Committee may recommend that any and all proposals be rejected.

Board Selection of Auditor.

Where compensation was not selected as a factor used in evaluating the proposals, the Board shall negotiate with the firm ranked first and inquire of that firm as to the basis of compensation. If the Board is unable to negotiate a satisfactory agreement with the first ranked firm at a price deemed by the Board to be fair, competitive, and reasonable, then negotiations with that firm shall be terminated and the Board shall immediately begin negotiations with the second ranked firm. If a satisfactory agreement with the second ranked firm cannot be reached, those negotiations shall be terminated and negotiations with the third ranked firm shall be undertaken. The Board may reopen formal negotiations with any one of the three top-ranked firms, but it may not negotiate with more than one firm at a time. If the Board is unable to negotiate a satisfactory agreement with any of the selected firms, the Committee shall recommend additional firms in order of the firms’ respective competence and qualifications. Negotiations shall continue, beginning with the first-named firm on the list, until an agreement is reached or the list of firms is exhausted.

Where compensation was selected as a factor used in evaluating the proposals, the Board shall select the highest-ranked qualified firm or document in its public records the reason for not selecting the highest-ranked qualified firm.
In negotiations with firms under this Rule, the Board may allow the District Manager, District Counsel, or other designee to conduct negotiations on its behalf.

Notwithstanding the foregoing, the Board may reject any or all proposals. The Board shall not consider any proposal, or enter into any contract for Auditing Services, unless the proposed agreed-upon compensation is

reasonable to satisfy the requirements of Section 218.39 of the Florida Statutes, and the needs of the District.

Contract. Any agreement reached under this Rule shall be evidenced by a written contract, which may take the form of an engagement letter signed and executed by both parties. The written contract shall include all provisions and conditions of the procurement of such services and shall include, at a minimum, the following:

A provision specifying the services to be provided and fees or other compensation for such services;

A provision requiring that invoices for fees or other compensation be submitted in sufficient detail to demonstrate compliance with the terms of the contract;

A provision setting forth deadlines for the auditor to submit a preliminary draft audit report to the District for review and to submit a final audit report no later than June 30 of the fiscal year that follows the fiscal year for which the audit is being conducted;

A provision specifying the contract period, including renewals, and conditions under which the contract may be terminated or renewed. The maximum contract period including renewals shall be five (5) years. A renewal may be done without the use of the auditor selection procedures provided in this Rule but must be in writing.

Provisions required by law that require the auditor to comply with public records laws.

Notice of Award. Once a negotiated agreement with a firm or individual is reached, or the Board authorizes the execution of an agreement with a firm where compensation was a factor in the evaluation of proposals, notice of the intent to award, including the rejection of some or all proposals, shall be provided in writing to all proposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, or overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the RFP. The notice shall include the following statement: “Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,” or wording to that effect. Protests regarding the award of contracts under this Rule shall be as provided for in Rule 3.11. No proposer shall be entitled to recover any costs of proposal preparation or submittal from the District.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 119.0701, 218.33, 218.391, Fla. Stat.

Rule 3.3	Purchase of Insurance.

Scope. The purchases of life, health, accident, hospitalization, legal expense, or annuity insurance, or all of any kinds of such insurance for the officers and employees of the District, and for health, accident, hospitalization, and legal expenses upon a group insurance plan by the District, shall be governed by this Rule. This Rule does not apply to the purchase of any other type of insurance by the District, including but not limited to liability insurance, property insurance, and directors and officers insurance. Nothing in this Rule shall require the District to purchase insurance.
Procedure. For a purchase of insurance within the scope of these Rules, the following procedure shall be followed:
The Board shall cause to be prepared a Notice of Invitation to Bid.

Notice of the Invitation to Bid shall be advertised at least once in a newspaper of general circulation within the county or counties in which the District is located. The notice shall allow at least fourteen (14) days for submittal of bids.
The District may maintain a list of persons interested in receiving notices of Invitations to Bid. The District shall make reasonable efforts to provide copies of any notices to such persons, but the failure to do so shall not give such consultants any bid protest or other rights or otherwise disqualify any otherwise valid procurement process.

Bids shall be opened at the time and place noted in the Invitation to Bid.

If only one (1) response to an Invitation is received, the District may proceed with the purchase. If no response to an Invitation to Bid is received, the District may take whatever steps are reasonably necessary in order to proceed with the purchase.

The Board has the right to reject any and all bids and such reservations shall be included in all solicitations and advertisements.

Simultaneously with the review of the submitted bids, the District may undertake negotiations with those companies that have submitted reasonable and timely bids and, in the opinion of the District, are fully qualified and capable of meeting all services and requirements. Bid responses shall be evaluated in accordance with the specifications and criteria contained in the Invitation to Bid; in addition, the total cost to the District, the cost, if any, to the District officers, employees, or their dependents, the geographic location of the company’s headquarters and offices in relation to the District, and the ability of the company to guarantee

premium stability may be considered. A contract to purchase insurance shall be awarded to that company whose response to the Invitation to Bid best meets the overall needs of the District, its officers, employees, and/or dependents.
Notice of the intent to award, including rejection of some or all bids, shall be provided in writing to all proposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, or overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the Invitation to Bid. The notice shall include the following statement: “Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,” or wording to that effect. Protests of the District’s procurement of insurance under this Rule shall be in accordance with the procedures set forth in Rule 3.11.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: § 112.08, Fla. Stat.

Rule 3.4	Pre-qualification

Scope. In its discretion, the District may undertake a pre-qualification process in accordance with this Rule for vendors to provide construction services, goods, supplies, and materials, Contractual Services, and maintenance services.

Procedure. When the District seeks to pre-qualify vendors, the following procedures shall apply:

The Board shall cause to be prepared a Request for Qualifications.

For construction services exceeding the thresholds described in Section
255.20 of the Florida Statutes, the Board must advertise the proposed pre-qualification criteria and procedures and allow at least seven (7) days’ notice of the public hearing for comments on such pre-qualification criteria and procedures. At such public hearing, potential vendors may object to such pre-qualification criteria and procedures. Following such public hearing, the Board shall formally adopt pre-qualification criteria and procedures prior to the advertisement of the Request for Qualifications for construction services.
The Request for Qualifications shall be advertised at least once in a newspaper of general circulation within the county or counties in which the project is located. The notice shall allow at least seven (7) days for submittal of qualifications for goods, supplies and materials, Contractual Services, maintenance services, and construction services under two hundred fifty thousand dollars ($250,000). The notice shall allow at least twenty-one (21) days for submittal of qualifications for construction services estimated to cost over two hundred fifty thousand dollars ($250,000) and thirty (30) days for construction services estimated to cost over five hundred thousand dollars ($500,000).

The District may maintain lists of persons interested in receiving notices of Requests for Qualifications. The District shall make a good faith effort to provide written notice, by e-mail, United States Mail, hand delivery, to persons who provide their name and address to the District Manager for inclusion on the list. However, failure of a person to receive the notice shall not invalidate any pre-qualification determination or contract awarded in accordance with these Rules and shall not be a basis for a protest of any pre-qualification determination or contract award.
If the District has pre-qualified vendors for a particular category of purchase, at the option of the District, only those persons who have been pre-qualified will be eligible to submit bids, proposals, replies or responses in response to the applicable Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

In order to be eligible to submit qualifications, a firm or individual must, at the time of receipt of the qualifications:
Hold all required applicable state professional licenses in good standing;

Hold all required applicable federal licenses in good standing, if any;
Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the vendor is a corporation; and

Meet any special pre-qualification requirements set forth in the Request for Qualifications.

Evidence of compliance with these Rules must be submitted with the qualifications if required by the District. Failure to submit evidence of compliance when required may be grounds for rejection of the qualifications.

Qualifications shall be presented to the Board, or a committee appointed by the Board, for evaluation in accordance with the Request for Qualifications and this Rule. Minor variations in the qualifications may be waived by the Board. A variation is minor if waiver of the variation does not create a competitive advantage or disadvantage of a material nature.

All vendors determined by the District to meet the pre-qualification requirements shall be pre-qualified. To assure full understanding of the responsiveness to the requirements contained in a Request for Qualifications, discussions may be conducted with qualified vendors. Vendors shall be accorded fair treatment prior to the submittal date with respect to any opportunity for discussion and revision of qualifications. For construction services, any contractor pre-qualified and considered eligible by the Department of Transportation to bid to perform the type of work the project entails shall be presumed to be qualified to perform the project.

The Board shall have the right to reject all qualifications if there are not enough to be competitive or if rejection is determined to be in the best interest of the District. No vendor shall be entitled to recover any costs of qualification preparation or submittal from the District.

If the selection process is administered by any person or committee other than the full Board, the selection made will be presented to the full Board with a recommendation that competitive negotiations be instituted with the selected firms in order of preference listed.

Notice of intent to pre-qualify, including rejection of some or all qualifications, shall be provided in writing to all proposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, or overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the Request for Qualifications. The notice shall include the following statement: “Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,” or wording to that effect. Protests of the District’s pre-qualification decisions under this Rule shall be in accordance with the procedures set forth in Rule
3.11; provided however, protests related to the pre-qualification criteria and procedures for construction services shall be resolved in accordance with section (2)(b) of this Rule and Section 255.20(1)(b) of the Florida Statutes.

Suspension, Revocation, or Denial of Qualification
The District, for good cause, may deny, suspend, or revoke a prequalified vendor’s pre-qualified status. A suspension, revocation, or denial for good cause shall prohibit the vendor from bidding on any District construction contract for which qualification is required, shall constitute a determination of non-responsibility to bid on any other District construction or maintenance contract, and shall prohibit the vendor from acting as a material supplier or subcontractor on any District contract or project during the period of suspension, revocation, or denial. Good cause shall include the following:

One of the circumstances specified under Section 337.16(2), Fla. Stat., has occurred.
Affiliated contractors submitted more than one proposal for the same work. In this event the pre-qualified status of all of the affiliated bidders will be revoked, suspended, or denied. All bids of affiliated bidders will be rejected.
The vendor made or submitted false, deceptive, or fraudulent statements, certifications, or materials in any claim for payment or any information required by any District contract.

The vendor or its affiliate defaulted on any contract or a contract surety assumed control of financial responsibility for any contract of the vendor.

The vendor’s qualification to bid is suspended, revoked, or denied by any other public or semi-public entity, or the vendor has been the

subject of a civil enforcement proceeding or settlement involving a public or semi-public entity.

The vendor failed to comply with contract or warranty requirements or failed to follow District direction in the performance of a contract.
The vendor failed to timely furnish all contract documents required by the contract specifications, special provisions, or by any state or federal statutes or regulations. If the vendor fails to furnish any of the subject contract documents by the expiration of the period of suspension, revocation, or denial set forth above, the vendor’s pre-qualified status shall remain suspended, revoked, or denied until the documents are furnished.

The vendor failed to notify the District within 10 days of the vendor, or any of its affiliates, being declared in default or otherwise not completing work on a contract or being suspended from qualification to bid or denied qualification to bid by any other public or semi-public agency.

The vendor did not pay its subcontractors or suppliers in a timely manner or in compliance with contract documents.

The vendor has demonstrated instances of poor or unsatisfactory performance, deficient management resulting in project delay, poor quality workmanship, a history of payment of liquidated damages, untimely completion of projects, uncooperative attitude, contract litigation, inflated claims or defaults.

An affiliate of the vendor has previously been determined by the District to be non-responsible, and the specified period of suspension, revocation, denial, or non-responsibility remains in effect.

The vendor or affiliate(s) has been convicted of a contract crime.

The term “contract crime” means any violation of state or federal antitrust laws with respect to a public contract or any violation of any state or federal law involving fraud, bribery, collusion, conspiracy, or material misrepresentation with respect to a public contract.

The term “convicted” or “conviction” means a finding of guilt or a conviction of a contract crime, with or without an adjudication of guilt, in any federal or state trial court of

record as a result of a jury verdict, nonjury trial, or entry of a plea of guilty or nolo contendere.

A denial, suspension, or revocation shall prohibit the vendor from being a subcontractor on District work during the period of denial, suspension, or revocation, except when a prime contractor’s bid has used prices of a subcontractor who becomes disqualified after the bid, but before the request for authorization to sublet is presented.
The District shall inform the vendor in writing of its intent to deny, suspend, or revoke its pre-qualified status and inform the vendor of its right to a hearing, the procedure which must be followed, and the applicable time limits. If a hearing is requested within 10 days after the receipt of the notice of intent, the hearing shall be held within 30 days after receipt by the District of the request for the hearing. The decision shall be issued within 15 days after the hearing.
Such suspension or revocation shall not affect the vendor’s obligations under any preexisting contract.
In the case of contract crimes, the vendor’s pre-qualified status under this Rule shall be revoked indefinitely. For all violations of Rule 3.4(3)(a) other than for the vendor’s conviction for contract crimes, the revocation, denial, or suspension of a vendor’s pre-qualified status under this Rule shall be for a specific period of time based on the seriousness of the deficiency.
Examples of factors affecting the seriousness of a deficiency are:
Impacts on project schedule, cost, or quality of work;
Unsafe conditions allowed to exist;
Complaints from the public;
Delay or interference with the bidding process;
The potential for repetition;
Integrity of the public contracting process;
Effect on the health, safety, and welfare of the public.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 190.033, 255.0525, 255.20, Fla. Stat.

Rule 3.5	Construction Contracts, Not Design-Build.

Scope. All contracts for the construction or improvement of any building, structure, or other public construction works authorized by Chapter 190 of the Florida Statutes, the costs of which are estimated by the District in accordance with generally accepted cost accounting principles to be in excess of the threshold amount for applicability of Section 255.20 of the Florida Statutes, as that amount may be indexed or amended from time to time, shall be let under the terms of these Rules and the procedures of Section 255.20 of the Florida Statutes, as the same may be amended from time to time. A project shall not be divided solely to avoid the threshold bidding requirements.

Procedure. When a purchase of construction services is within the scope of this Rule, the following procedures shall apply:

The Board shall cause to be prepared an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.
Notice of the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be advertised at least once in a newspaper of general circulation within the county or counties in which the District is located. The notice shall also include the amount of the bid bond, if one is required. The notice shall allow at least twenty-one (21) days for submittal of sealed bids, proposals, replies, or responses, unless the Board, for good cause, determines a shorter period of time is appropriate. Any project projected to cost more than five hundred thousand dollars ($500,000) must be noticed at least thirty (30) days prior to the date for submittal of bids, proposals, replies, or responses. If the Board has previously pre-qualified contractors pursuant to Rule 3.4 and determined that only the contractors that have been pre-qualified will be permitted to submit bids, proposals, replies, and responses, the Notice of Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation need not be published. Instead, the Notice of Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be sent to the pre-qualified contractors by e-mail (with a delivery and read receipt), United States Mail, hand delivery, or overnight delivery service.

The District may maintain lists of persons interested in receiving notices of Invitations to Bid, Requests for Proposals, Invitations to Negotiate, and Competitive Solicitations. The District shall make a good faith effort to provide written notice, by e-mail, United States Mail, hand delivery, or to persons who provide their name and address to the District Manager for inclusion on the list. However, failure of a person to receive the notice shall not invalidate any contract awarded in accordance with this Rule and shall not be a basis for a protest of any contract award.

If the District has pre-qualified providers of construction services, then, at the option of the District, only those persons who have been pre-qualified will be eligible to submit bids, proposals, replies, or responses to Invitations to Bid, Requests for Proposals, Invitations to Negotiate, and Competitive Solicitations.

In order to be eligible to submit a bid, proposal, reply, or response, a firm or individual must, at the time of receipt of the bids, proposals, replies, or responses:

Hold all required applicable state professional licenses in good standing;
Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the bidder is a corporation; and

Meet any special pre-qualification requirements set forth in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

Any contractor that has been found guilty by a court of any violation of federal labor or employment tax laws regarding subjects including but not limited to, reemployment assistance, safety, tax withholding, worker’s compensation, unemployment tax, social security and Medicare tax, wage or hour, or prevailing rate laws within the past 5 years may be considered ineligible by the District to submit a bid, response, or proposal for a District project.

Evidence of compliance with these Rules must be submitted with the bid, proposal, reply, or response, if required by the District. Failure to submit evidence of compliance when required may be grounds for rejection of the bid, proposal, reply, or response.

Bids, proposals, replies, and responses, or the portions of which that include the price, shall be publicly opened at a meeting noticed in accordance with Rule 1.3, and at which at least one district representative is present. The name of each bidder and the price submitted in the bid shall be announced at such meeting and shall be made available upon request. Minutes should be taken at the meeting and maintained by the District. Bids, proposals, replies, and responses shall be evaluated in accordance with the respective Invitation to Bid, Request for Proposals, Invitation to Negotiate, or

Competitive Solicitation and these Rules. Minor variations in the bids, proposals, replies, or responses may be waived by the Board. A variation is minor if waiver of the variation does not create a competitive advantage or disadvantage of a material nature. Mistakes in arithmetic extension of pricing may be corrected by the Board. Bids and proposals may not be modified or supplemented after opening; provided however, additional information may be requested and/or provided to evidence compliance, make non-material modifications, clarifications, or supplementations, and as otherwise permitted by Florida law.

The lowest Responsive Bid submitted by a Responsive and Responsible Bidder in response to an Invitation to Bid shall be accepted. In relation to a Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, the Board shall select the Responsive Proposal, Reply, or Response submitted by a Responsive and Responsible Vendor which is most advantageous to the District. To assure full understanding of the responsiveness to the solicitation requirements contained in a Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, discussions may be conducted with qualified vendors. Vendors shall be accorded fair treatment prior to the submittal date with respect to any opportunity for discussion, preparation, and revision of bids, proposals, replies, and responses.
The Board shall have the right to reject all bids, proposals, replies, or responses because they exceed the amount of funds budgeted for the purchase, if there are not enough to be competitive, or if rejection is determined to be in the best interest of the District. No contractor shall be entitled to recover any costs of bid, proposal, response, or reply preparation or submittal from the District.

The Board may require potential contractors to furnish bid bonds, performance bonds, and/or other bonds with a responsible surety to be approved by the Board.

If less than three (3) Responsive Bids, Proposals, Replies, or Responses are received, the District may purchase construction services or may reject the bids, proposals, replies, or responses for a lack of competitiveness. If no Responsive Bid, Proposal, Reply, or Response is received, the District may proceed with the procurement of construction services, in the manner the Board determines is in the best interests of the District, which may include but is not limited to a direct purchase of the construction services without further competitive selection processes.
If the selection process is administered by any person or committee other than the full Board, the selection made will be presented to the full Board

with a recommendation that competitive negotiations be instituted with the selected firms in order of preference listed.

Notice of intent to award, including rejection of some or all bids, proposals, replies, or responses, shall be provided in writing to all proposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, or overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation. The notice shall include the following statement: “Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,” or wording to that effect. Protests of the District’s purchase of construction services under this Rule shall be in accordance with the procedures set forth in Rule 3.11.

Sole Source; Government. Construction services that are only available from a single source are exempt from this Rule. Construction services provided by governmental agencies are exempt from this Rule. This Rule shall not apply to the purchase of construction services, which may include goods, supplies, or materials, that are purchased under a federal, state, or local government contract that has been competitively procured by such federal, state, or local government in a manner consistent with the material procurement requirements of these Rules. A contract for construction services is exempt from this Rule if state or federal law prescribes with whom the District must contract or if the rate of payment is established during the appropriation process.
Contracts; Public Records. In accordance with Florida law, each contract entered into pursuant to this Rule shall include provisions required by law that require the contractor to comply with public records laws.

Emergency Purchases. The District may make an Emergency Purchase without complying with these rules. The fact that an Emergency Purchase has occurred or is necessary shall be noted in the minutes of the next Board Meeting.

Exceptions. This Rule is inapplicable when:

The project is undertaken as repair or maintenance of an existing public facility;
The funding source of the project will be diminished or lost because the time required to competitively award the project after the funds become available exceeds the time within which the funding source must be spent;

The District has competitively awarded a project and the contractor has abandoned the project or the District has terminated the contract; or

The District, after public notice, conducts a public meeting under Section
286.011 of the Florida Statutes, and finds by a majority vote of the Board that it is in the public’s best interest to perform the project using its own services, employees, and equipment.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 119.0701, 189.053, 190.033, 255.0518, 255.0525, 255.20, 287.055, Fla. Stat.

Rule 3.6	Construction Contracts, Design-Build.

Scope. The District may utilize Design-Build Contracts for any public construction project for which the Board determines that use of such contract is in the best interest of the District. When letting a Design-Build Contract, the District shall use the following procedure:
Procedure.

The District shall utilize a Design Criteria Professional meeting the requirements of Section 287.055(2)(k) of the Florida Statutes, when developing a Design Criteria Package, evaluating the proposals and qualifications submitted by Design-Build Firms, and determining compliance of the project construction with the Design Criteria Package. The Design Criteria Professional may be an employee of the District, may be the District Engineer selected by the District pursuant to Section 287.055 of the Florida Statutes, or may be retained pursuant to Rule 3.1. The Design Criteria Professional is not eligible to render services under a Design-Build Contract executed pursuant to the Design Criteria Package.

A Design Criteria Package for the construction project shall be prepared and sealed by the Design Criteria Professional. If the project utilizes existing plans, the Design Criteria Professional shall create a Design Criteria Package by supplementing the plans with project specific requirements, if any.

The Board may either choose to award the Design-Build Contract pursuant to the competitive proposal selection process set forth in Section 287.055(9) of the Florida Statutes, or pursuant to the qualifications-based selection process pursuant to Rule 3.1.
Qualifications-Based Selection. If the process set forth in Rule 3.1 is utilized, subsequent to competitive negotiations, a guaranteed maximum price and guaranteed completion date shall be established.

Competitive Proposal-Based Selection. If the competitive proposal selection process is utilized, the Board, in consultation with the Design Criteria Professional, shall establish the criteria, standards and procedures for the evaluation of Design-Build Proposals based on price, technical, and design aspects of the project, weighted for the project. After a Design Criteria Package and the standards and procedures for evaluation of proposals have been developed, competitive proposals from qualified firms shall be solicited pursuant to the design criteria by the following procedure:

A Request for Proposals shall be advertised at least once in a newspaper of general circulation within the county in which the project is located. The notice shall allow at least twenty-one (21) days for submittal of sealed proposals, unless the Board, for good cause, determines a shorter period of time is appropriate. Any project projected to cost more than five hundred thousand dollars ($500,000) must be noticed at least thirty (30) days prior to the date for submittal of proposals.

The District may maintain lists of persons interested in receiving notices of Requests for Proposals. The District shall make a good faith effort to provide written notice, by e-mail, United States Mail, hand delivery, to persons who provide their name and address to the District Manager for inclusion on the list. However, failure of a person to receive the notice shall not invalidate any contract awarded in accordance with this Rule and shall not be a basis for a protest of any contract award.

In order to be eligible to submit a proposal, a firm must, at the time of receipt of the proposals:

Hold the required applicable state professional licenses in good standing, as defined by Section 287.055(2)(h) of the Florida Statutes;

Hold all required applicable federal licenses in good standing, if any;
Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the proposer is a corporation;
Meet any special pre-qualification requirements set forth in the Request for Proposals and Design Criteria Package.

Any contractor that has been found guilty by a court of any violation of federal labor or employment tax laws regarding subjects including but not limited to reemployment assistance, safety, tax withholding, worker’s compensation, unemployment tax, social security and Medicare tax, wage or hour, or prevailing rate laws within the past 5 years may

be considered ineligible by the District to submit a bid, response, or proposal for a District project.

Evidence of compliance with these Rules must be submitted with the proposal if required by the District. Failure to submit evidence of compliance when required may be grounds for rejection of the proposal.

The proposals, or the portions of which that include the price, shall be publicly opened at a meeting noticed in accordance with Rule 1.3, and at which at least one district representative is present. The name of each bidder and the price submitted in the bid shall be announced at such meeting and shall be made available upon request. Minutes should be taken at the meeting and maintained by the District. In consultation with the Design Criteria Professional, the Board shall evaluate the proposals received based on evaluation criteria and procedures established prior to the solicitation of proposals, including but not limited to qualifications, availability, and past work of the firms and the partners and members thereof. The Board shall then select no fewer than three (3) Design-Build Firms as the most qualified.

The Board shall have the right to reject all proposals if the proposals are too high, or rejection is determined to be in the best interest of the District. No vendor shall be entitled to recover any costs of proposal preparation or submittal from the District.
If less than three (3) Responsive Proposals are received, the District may purchase design-build services or may reject the proposals for lack of competitiveness. If no Responsive Proposals are received, the District may proceed with the procurement of design-build services in the manner the Board determines is in the best interests of the District, which may include but is not limited to a direct purchase of the design-build services without further competitive selection processes.

Notice of the rankings adopted by the Board, including the rejection of some or all proposals, shall be provided in writing to all proposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, or overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of

the Board meeting where the proposals were evaluated if so provided for in the Design Criteria Package. The notice shall include the following statement: “Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,” or wording to that effect. Protests of the District’s rankings under this Rule shall be in accordance with the procedures set forth in Rule 3.11.
The Board shall negotiate a contract with the firm ranking the highest based on the evaluation standards and shall establish a price which the Board determines is fair, competitive and reasonable. Should the Board be unable to negotiate a satisfactory contract with the firm considered to be the most qualified at a price considered by the Board to be fair, competitive, and reasonable, negotiations with that firm must be terminated. The Board shall then undertake negotiations with the second most qualified firm, based on the ranking by the evaluation standards. Should the Board be unable to negotiate a satisfactory contract with the firm considered to be the second most qualified at a price considered by the Board to be fair, competitive, and reasonable, negotiations with that firm must be terminated. The Board shall then undertake negotiations with the third most qualified firm. Should the Board be unable to negotiate a satisfactory contract with the firm considered to be the third most qualified at a price considered by the Board to be fair, competitive, and reasonable, negotiations with that firm must be terminated. Should the Board be unable to negotiate a satisfactory contract with any of the selected firms, the Board shall select additional firms in order of their rankings based on the evaluation standards and continue negotiations until an agreement is reached or the list of firms is exhausted.

After the Board contracts with a firm, the firm shall bring to the Board for approval, detailed working drawings of the project.

The Design Criteria Professional shall evaluate the compliance of the detailed working drawings and project construction with the Design Criteria Package and shall provide the Board with a report of the same.
Contracts; Public Records. In accordance with Florida law, each contract entered into pursuant to this Rule shall include provisions required by law that require the contractor to comply with public records laws.

Emergency Purchase. The Board may, in case of public emergency, declare an emergency and immediately proceed with negotiations with the best qualified Design-Build Firm available at the time. The fact that an Emergency Purchase has occurred shall be noted in the minutes of the next Board meeting.

Exceptions. This Rule is inapplicable when:

The project is undertaken as repair or maintenance of an existing public facility;

The funding source of the project will be diminished or lost because the time required to competitively award the project after the funds become available exceeds the time within which the funding source must be spent;

The District has competitively awarded a project and the contractor has abandoned the project or the District has terminated the contractor; or
The District, after public notice, conducts a public meeting under Section
286.011 of the Florida Statutes, and finds by a majority vote of the Board that it is in the public’s best interest to perform the project using its own services, employees, and equipment.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 119.0701, 189.053, 190.033, 255.0518, 255.0525, 255.20, 287.055, Fla. Stat.

Rule 3.7	Payment and Performance Bonds.

Scope. This Rule shall apply to contracts for the construction of a public building, for the prosecution and completion of a public work, or for repairs upon a public building or public work and shall be construed in addition to terms prescribed by any other Rule that may also apply to such contracts.
Required Bond. Upon entering into a contract for any of the services described in section (1) of this Rule in excess of $200,000, the Board shall require that the contractor, before commencing the work, execute and record a payment and performance bond, or other acceptable surety, in an amount equal to the contract price. Notwithstanding the terms of the contract or any other law, the District may not make payment to the contractor until the contractor has provided to the District a certified copy of the recorded bond.

Discretionary Bond. At the discretion of the Board, upon entering into a contract for any of the services described in section (1) of this Rule for an amount not exceeding $200,000, the contractor may be exempted from executing a payment and performance bond.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: § 255.05, Fla. Stat.

Rule 3.8	Goods, Supplies, and Materials.

Purpose and Scope. All purchases of goods, supplies, or materials exceeding the amount provided in Section 287.017 of the Florida Statutes, for CATEGORY FOUR, shall be purchased under the terms of this Rule. Contracts for purchases of “goods, supplies, and materials” do not include printing, insurance, advertising, or legal notices. A contract involving goods, supplies, or materials plus maintenance services may, in the discretion of the Board, be treated as a contract for maintenance services. However, a purchase shall not be divided solely in order to avoid the threshold bidding requirements.
Procedure. When a purchase of goods, supplies, or materials is within the scope of this Rule, the following procedures shall apply:
The Board shall cause to be prepared an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

Notice of the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be advertised at least once in a newspaper of general circulation within the District and within the county or counties in which the District is located. The notice shall also include the amount of the bid bond, if one is required. The notice shall allow at least seven (7) days for submittal of bids, proposals, replies, or responses.

The District may maintain lists of persons interested in receiving notices of Invitations to Bid, Requests for Proposals, Invitations to Negotiate, or Competitive Solicitations. The District shall make a good faith effort to provide written notice, by e-mail, United States Mail, hand delivery, to persons who provide their name and address to the District Manager for inclusion on the list. However, failure of a person to receive the notice shall not invalidate any contract awarded in accordance with this Rule and shall not be a basis for a protest of any contract award.
If the District has pre-qualified suppliers of goods, supplies, and materials, then, at the option of the District, only those persons who have been pre-qualified will be eligible to submit bids, proposals, replies, or responses.

In order to be eligible to submit a bid, proposal, reply, or response, a firm or individual must, at the time of receipt of the bids, proposals, replies, or responses:

Hold all required applicable state professional licenses in good standing;
Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the vendor is a corporation; and

Meet any special pre-qualification requirements set forth in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.
Evidence of compliance with these Rules must be submitted with the bid, proposal, reply or response if required by the District. Failure to submit evidence of compliance when required may be grounds for rejection of the bid, proposal, reply, or response.
Any firm or individual whose principal place of business is outside the State of Florida must also submit a written opinion of an attorney at law licensed to practice law in that foreign state, as to the preferences, if any or none, granted by the law of that foreign state to business entities whose principal places of business are in that foreign state, in the letting of any or all public contracts. Failure to submit such a written opinion or submission of a false or misleading written opinion may be grounds for rejection of the bid, proposal, reply, or response.

Bids, proposals, replies, and responses shall be publicly opened at the time and place noted on the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation. Bids, proposals, replies, and responses shall be evaluated in accordance with the respective Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, and this Rule. Minor variations in the bids, proposals, replies, or responses may be waived by the Board. A variation is minor if waiver of the variation does not create a competitive advantage or disadvantage of a material nature. Mistakes in arithmetic extension of pricing may be corrected by the Board. Bids and proposals may not be modified or supplemented after opening; provided however, additional information may be requested and/or provided to evidence compliance, make non-material modifications, clarifications, or supplementations, and as otherwise permitted by Florida law.
The lowest Responsive Bid, after taking into account the preferences provided for in this subsection, submitted by a Responsive and Responsible Bidder in response to an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be accepted. If the lowest Responsive Bid is submitted by a Responsive and Responsible Bidder whose principal place of business is located in a foreign state which does not grant a preference in competitive purchase to businesses whose principal place of business are in that foreign state, the lowest Responsible and Responsive Bidder whose principal place of business is in the State of

Florida shall be awarded a preference of five (5) percent. If the lowest Responsive Bid is submitted by a Responsive and Responsible Bidder whose principal place of business is located in a foreign state which grants a preference in competitive purchase to businesses whose principal place of business are in that foreign state, the lowest Responsible and Responsive Bidder whose principal place of business is in the State of Florida shall be awarded a preference equal to the preference granted by such foreign state.

To assure full understanding of the responsiveness to the solicitation requirements contained in an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, discussions may be conducted with qualified vendors. Vendors shall be accorded fair treatment prior to the submittal date with respect to any opportunity for discussion, preparation, and revision of bids, proposals, replies, and responses.
The Board shall have the right to reject all bids, proposals, replies, or responses because they exceed the amount of funds budgeted for the purchase, if there are not enough to be competitive, or if rejection is determined to be in the best interest of the District. No vendor shall be entitled to recover any costs of bid, proposal, reply, or response preparation or submittal from the District.

The Board may require bidders and proposers to furnish bid bonds, performance bonds, and/or other bonds with a responsible surety to be approved by the Board.

Notice of intent to award, including rejection of some or all bids, proposals, replies, or responses shall be provided in writing to all proposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, or overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation. The notice shall include the following statement: “Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,” or wording to that effect. Protests of the District’s purchase of goods, supplies, and materials under this Rule shall be in accordance with the procedures set forth in Rule 3.11.

If less than three (3) Responsive Bids, Proposals, Replies, or Responses are received, the District may purchase goods, supplies, or materials, or may reject the bids, proposals, replies, or responses for a lack of competitiveness. If no Responsive Bid, Proposal, Reply, or Response is received, the District may proceed with the procurement of goods, supplies, and materials, in the manner the Board determines is in the best interests of the District, which

may include but is not limited to a direct purchase of the goods, supplies, and materials without further competitive selection processes.

Goods, Supplies, and Materials included in a Construction Contract Awarded Pursuant to Rule 3.5 or 3.6. There may be occasions where the District has undergone the competitive purchase of construction services which contract may include the provision of goods, supplies, or materials. In that instance, the District may approve a change order to the contract and directly purchase the goods, supplies, and materials. Such purchase of goods, supplies, and materials deducted from a competitively purchased construction contract shall be exempt from this Rule.

Exemption. Goods, supplies, and materials that are only available from a single source are exempt from this Rule. Goods, supplies, and materials provided by governmental agencies are exempt from this Rule. A contract for goods, supplies, or materials is exempt from this Rule if state or federal law prescribes with whom the District must contract or if the rate of payment is established during the appropriation process. This Rule shall not apply to the purchase of goods, supplies or materials that are purchased under a federal, state, or local government contract that has been competitively procured by such federal, state, or local government in a manner consistent with the material procurement requirements of these Rules.

Renewal. Contracts for the purchase of goods, supplies, and/or materials subject to this Rule may be renewed for a maximum period of five (5) years.

Emergency Purchases. The District may make an Emergency Purchase without complying with these rules. The fact that an Emergency Purchase has occurred or is necessary shall be noted in the minutes of the next Board meeting.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 189.053, 190.033, 287.017, 287.084, Fla. Stat.

Rule 3.9	Maintenance Services.

Scope. All contracts for maintenance of any District facility or project shall be set under the terms of this Rule if the cost exceeds the amount provided in Section
287.017 of the Florida Statutes, for CATEGORY FOUR. A contract involving goods, supplies, and materials plus maintenance services may, in the discretion of the Board, be treated as a contract for maintenance services. However, a purchase shall not be divided solely in order to avoid the threshold bidding requirements.
Procedure. When a purchase of maintenance services is within the scope of this Rule, the following procedures shall apply:
The Board shall cause to be prepared an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

Notice of the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be advertised at least once in a newspaper of general circulation within the county or counties in which the District is located. The notice shall also include the amount of the bid bond, if one is required. The notice shall allow at least seven (7) days for submittal of bids, proposals, replies, or responses.

The District may maintain lists of persons interested in receiving notices of Invitations to Bid, Requests for Proposals, Invitations to Negotiate, and Competitive Solicitations. The District shall make a good faith effort to provide written notice, by e-mail, United States Mail, hand delivery, to persons who provide their name and address to the District Manager for inclusion on the list. However, failure of a person to receive the notice shall not invalidate any contract awarded in accordance with this Rule and shall not be a basis for a protest of any contract award.
If the District has pre-qualified suppliers of maintenance services, then, at the option of the District, only those persons who have been pre-qualified will be eligible to submit bids, proposals, replies, and responses.

In order to be eligible to submit a bid, proposal, reply, or response, a firm or individual must, at the time of receipt of the bids, proposals, replies, or responses:

Hold all required applicable state professional licenses in good standing;
Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the vendor is a corporation; and

Meet any special pre-qualification requirements set forth in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.
Evidence of compliance with these Rules must be submitted with the bid, proposal, reply, or response if required by the District. Failure to submit evidence of compliance when required may be grounds for rejection of the bid, proposal, reply, or response.
Bids, proposals, replies, and responses shall be publicly opened at the time and place noted on the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation. Bids, proposals, replies, and responses shall be evaluated in accordance with the respective Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, and these Rules. Minor variations in the bids, proposals, replies, and responses may be waived by the Board. A variation is minor if waiver of the variation does not create a competitive advantage or disadvantage of a material nature. Mistakes in arithmetic extension of pricing may be corrected by the Board. Bids and proposals may not be modified or supplemented after opening; provided however, additional information may be requested and/or provided to evidence compliance, make non-material modifications, clarifications, or supplementations, and as otherwise permitted by Florida law.

The lowest Responsive Bid submitted in response to an Invitation to Bid by a Responsive and Responsible Bidder shall be accepted. In relation to a Request for Proposals, Invitation to Negotiate or Competitive Solicitation the Board shall select the Responsive Proposal, Reply, or Response submitted by a Responsive and Responsible Vendor which is most advantageous to the District. To assure full understanding of the responsiveness to the solicitation requirements contained in a Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, discussions may be conducted with qualified vendors. Vendors shall be accorded fair treatment prior to the submittal date with respect to any opportunity for discussion, preparation, and revision of bids, proposals, replies, or responses.
The Board shall have the right to reject all bids, proposals, replies, or responses because they exceed the amount of funds budgeted for the purchase, if there are not enough to be competitive, or if rejection is determined to be in the best interest of the District. No Vendor shall be

entitled to recover any costs of bid, proposal, reply, or response preparation or submittal from the District.

The Board may require bidders and proposers to furnish bid bonds, performance bonds, and/or other bonds with a responsible surety to be approved by the Board.

Notice of intent to award, including rejection of some or all bids, proposals, replies, or responses shall be provided in writing to all proposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, or overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation. The notice shall include the following statement: “Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,” or wording to that effect. Protests of the District’s procurement of maintenance services under this Rule shall be in accordance with the procedures set forth in Rule 3.11.

If less than three (3) Responsive Bids, Proposals, Replies, or Responses are received, the District may purchase the maintenance services or may reject the bids, proposals, replies, or responses for a lack of competitiveness. If no Responsive Bid, Proposal, Reply, or Response is received, the District may proceed with the procurement of maintenance services, in the manner the Board determines is in the best interests of the District, which may include but is not limited to a direct purchase of the maintenance services without further competitive selection processes.
Exemptions. Maintenance services that are only available from a single source are exempt from this Rule. Maintenance services provided by governmental agencies are exempt from this Rule. A contract for maintenance services is exempt from this Rule if state or federal law prescribes with whom the District must contract or if the rate of payment is established during the appropriation process.

Renewal. Contracts for the purchase of maintenance services subject to this Rule may be renewed for a maximum period of five (5) years.
Contracts; Public Records. In accordance with Florida law, each contract entered into pursuant to this Rule shall include provisions required by law that require the contractor to comply with public records laws.

Emergency Purchases. The District may make an Emergency Purchase without complying with these rules. The fact that an Emergency Purchase has occurred or is necessary shall be noted in the minutes of the next Board meeting.

Specific Authority: §§ 190.011(5), 190.011(15), 190.033, Fla. Stat.

Law Implemented: §§ 119.0701, 190.033, 287.017, Fla. Stat.

Rule 3.10	Contractual Services.

Exemption from Competitive Purchase. Pursuant to Section 190.033(3) of the Florida Statutes, Contractual Services shall not be subject to competitive purchasing requirements. If an agreement is predominantly for Contractual Services, but also includes maintenance services or the purchase of goods and services, the contract shall not be subject to competitive purchasing requirements. Regardless of whether an advertisement or solicitation for Contractual Services is identified as an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, no rights or remedies under these Rules, including but not limited to protest rights, are conferred on persons, firms, or vendors proposing to provide Contractual Services to the District.
Contracts; Public Records. In accordance with Florida law, each contract for Contractual Services shall include provisions required by law that require the contractor to comply with public records laws.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 119.0701, 190.011(3), 190.033, Fla. Stat.

Rule 3.11	Protests with Respect to Proceedings under Rules 3.1, 3.2, 3.3, 3.4, 3.5, 3.6, 3.8,
and 3.9.

The resolution of any protests with respect to proceedings under Rules 3.1, 3.2, 3.3, 3.4, 3.5, 3.6, 3.8, and 3.9 shall be in accordance with this Rule.
Filing.

With respect to a protest regarding qualifications, specifications, documentation, or other requirements contained in a Request for Qualifications, Request for Proposals, Invitation to Bid, or Competitive Solicitation issued by the District, the notice of protest shall be filed in writing within seventy-two (72) calendar hours (excluding Saturdays, Sundays, and state holidays) after the first advertisement of the Request for Qualifications, Request for Proposals, Invitation to Bid, or Competitive Solicitation. A formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days (including Saturdays, Sundays, and state holidays) after the initial notice of protest was filed. For purposes of this Rule, wherever applicable, filing will be perfected and deemed to have occurred upon receipt by the District. Failure to file a notice of protest shall constitute a waiver of all rights to protest the District’s intended decision. Failure to file a formal written protest shall constitute an abandonment of the protest proceedings and shall automatically terminate the protest proceedings.
Except for those situations covered by subsection (1)(a) of this Rule, any firm or person who is affected adversely by a District’s ranking or intended award under Rules 3.1, 3.2, 3.3, 3.4, 3.5, 3.6, 3.8, or 3.9 and desires to contest the District’s ranking or intended award, shall file with the District a written notice of protest within seventy-two (72) calendar hours (excluding Saturdays, Sundays, and state holidays) after receipt of the notice of the District’s ranking or intended award or after posting on the District’s website if so provided for in the Request for Qualifications, Request for Proposals, Invitation to Bid, or Competitive Solicitation. A formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days (including Saturdays, Sundays, and state holidays) after the initial notice of protest was filed. For purposes of this Rule, wherever applicable, filing will be perfected and deemed to have occurred upon receipt by the District. Failure to file a notice of protest shall constitute a waiver of all rights to protest the District’s ranking or intended award. Failure to file a formal written protest shall constitute an abandonment of the protest proceedings and shall automatically terminate the protest proceedings.

If the requirement for the posting of a protest bond and the amount of the protest bond, which may be expressed by a percentage of the contract to be

awarded or a set amount, is disclosed in the District’s competitive solicitation documents for a particular purchase under Rules 3.1, 3.2, 3.3, 3.4, 3.5, 3.6, 3.8, or 3.9, any person who files a notice of protest must post the protest bond. The amount and form of the protest bond shall be determined by District staff after consultation with the Board and within the limits, if any, imposed by Florida law. In the event the protest is successful, the protest bond shall be refunded to the protestor. In the event the protest is unsuccessful, the protest bond shall be applied towards the District’s costs, expenses, and attorney’s fees associated with hearing and defending the protest. In the event the protest is settled by mutual agreement of the parties, the protest bond shall be distributed as agreed to by the District and protestor.
The District does not accept documents filed by e-mail or facsimile transmission. Filings are only accepted during normal business hours.
Contract Execution. Upon receipt of a notice of protest which has been timely filed, the District shall not execute the contract under protest until the subject of the protest is resolved. However, if the District sets forth in writing particular facts and circumstances showing that delay incident to protest proceedings will jeopardize the funding for the project, will materially increase the cost of the project, or will create an immediate and serious danger to the public health, safety, or welfare, the contract may be executed.

Informal Proceeding. If the Board determines a protest does not involve a disputed issue of material fact, the Board may, but is not obligated to, schedule an informal proceeding to consider the protest. Such informal proceeding shall be at a time and place determined by the Board. Notice of such proceeding shall be sent via e-mail (with a delivery and read receipt), United States Mail, or hand delivery to the protestor and any substantially affected persons or parties not less than three (3) calendar days prior to such informal proceeding. Within thirty (30) calendar days following the informal proceeding, the Board shall issue a written decision setting forth the factual, legal, and policy grounds for its decision.

Formal Proceeding. If the Board determines a protest involves disputed issues of material fact or if the Board elects not to use the informal proceeding process provided for in section (3) of this Rule, the District shall schedule a formal hearing to resolve the protest. The Chairperson shall designate any member of the Board (including the Chairperson), District Manager, District Counsel, or other person as a hearing officer to conduct the hearing. The hearing officer may:
Administer oaths and affirmations;

Rule upon offers of proof and receive relevant evidence;

Regulate the course of the hearing, including any pre-hearing matters;

Enter orders; and

Make or receive offers of settlement, stipulation, and adjustment.

The hearing officer shall, within thirty (30) days after the hearing or receipt of the hearing transcript, whichever is later, file a recommended order which shall include a caption, time and place of hearing, appearances entered at the hearing, statement of the issues, findings of fact and conclusions of law, separately stated, and a recommendation for final District action. The District shall allow each party fifteen
(15) days in which to submit written exceptions to the recommended order. The District shall issue a final order within sixty (60) days after the filing of the recommended order.

Rejection of all Qualifications, Bids, Proposals, Replies and Responses after Receipt of Notice of Protest. If the Board determines there was a violation of law, defect, or an irregularity in the competitive solicitation process, the Bids, Proposals, Replies, and Responses are too high, or if the Board determines it is otherwise in the District’s best interest, the Board may reject all qualifications, bids, proposals, replies, and responses and start the competitive solicitation process anew. If the Board decides to reject all qualifications, bids, proposals, replies, and responses and start the competitive solicitation process anew, any pending protests shall automatically terminate.

Judicial Review. A party who is adversely affected by final District action is entitled to judicial review. Judicial review shall be sought in the county where the District is located. All proceedings shall be instituted by filing a notice of appeal or petition for review in accordance with the Florida Rules of Appellate Procedure within thirty (30) calendar days after the rendition of the decision being appealed. The filing of an appeal does not itself stay enforcement of the final District decision. Judicial review of any District action shall be confined to the record transmitted. The record for judicial review shall be compiled in accordance with the Florida Rules of Appellate Procedure. Failure to file a notice of appeal or petition for review within the time prescribed herein shall constitute a waiver of judicial review proceedings.

Intervenors. Other substantially affected persons may join the proceedings as intervenors on appropriate terms which shall not unduly delay the proceedings.

Settlement. Nothing herein shall preclude the settlement of any protest under this Rule at any time.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 120.69(2)(a), 190.033, Fla. Stat.

Rule 4.0	Effective Date.

These Rules shall be effective 	, 2026, except that no election of officers required by these Rules shall be required until after the next regular election for the Board.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 190.011(5), 190.011(15), Fla. Stat.

Section VI

Windsor at Westside CDD Auditor Selection	
	Ability of Personnel (20 pts)	Proposer's Experience (20 pts)	Understanding of Scope of Work (20 pts)	Ability to Furnish the Required Services (20 pts)	
Price (20 pts)	Total Points Earned	Ranking
(1 being highest)	
					2026- $3,400			
					2027- $3,500			
Grau & Associates					2028- $3,600			
					2029- $3,700			
					2030- $3,800			
					2026- $3,600			
DiBartolomeo, McBee, Hartley & Barnes					2027- $3,750
2028- $3,900
2029- $4,050			
					2030- $4,200			
					2026- $4,000			
Berger, Toombs, Elam, Gaines & Frank					2027- $4,000
2028- $4,200
2029- $4,350			
					2030- $4,350			
					2026- $3,500			
					2027- $3,600			
McIntosh CPA					2028- $3,700			
					2029- $3,800			
					2030- $3,900			

Section VII

Section C

Section 1

Windsor at Westside Community Development District

Summary of Invoices
April 11, 2026 through July 24, 2026

Fund	Date	Check No.'s	Amount

General Fund	
4/16/26	
933-934	
$	
9,739.79	
	4/23/26	935-938	$	540,071.86	
	5/7/26	939-940	$	5,488.99	
	5/14/26	941-944	$	43,987.10	
	5/19/26	945-947	$	112,511.71	
	6/4/26	948-951	$	10,606.35	
	6/11/26	952-953	$	5,271.00	
	6/18/26	954-957	$	19,656.48	
	6/23/26	958-958	$	3,100.00	
	7/9/26	959-961	$	9,625.44	
	7/16/26	962-963	$	7,250.20	
	7/23/26	964-966	$	7,303.31	
Autodraft	 $	42,695.13 	
	$	817,307.36	

April 11, 2026 through July 24, 2026
James Cruse	50044	

$	184.70	
Thomas Franklin	50045	$	184.70	
Duane S Owen	50046	 $	200.00 	
	$	569.40	
Total Amount	$	817,876.76	

CHECK REGISTER	RUN	7/30/26	PAGE	

STATUS		
AMOUNT	....CHECK....
AMOUNT	#	
*	1,287.50			
*	4,045.67			
*	95.50			
*	172.00			
*	630.92			

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER	1
*** CHECK DATES 04/11/2026 - 07/24/2026 ***	WINDSOR GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	. DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS

4/16/26 00001	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	

286	202604 320-53800-12000
FIELD MANAGEMENT APR 26
287	202604 310-51300-34000
MANAGEMENT FEES APR 26
287	202604 310-51300-35200
WEBSITE ADMIN APR 26
287	202604 310-51300-35100
INFORMATION TECH APR 26
287	202604 310-51300-31300
DISSEMINATION SVC APR 26
287	202604 310-51300-51000	*	.15
OFFICE SUPPLIES
287	202604 310-51300-42000	*	3.70
POSTAGE
287	202604 310-51300-42500	*	4.35
COPIES
GOVERNMENTAL MANAGEMENT SERVICES-CF	6,239.79 000933
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/16/26 00010	3/30/26 129768	202603 310-51300-32300	*	3,500.00
TRUSTEE FEE SER 2016
REGIONS BANK	3,500.00 000934
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/23/26 00031	3/30/26 9737660	202603 320-53800-46500	*	450.00
PALM TREE TOUCH UP
4/15/26 9747686	202604 320-53800-46500	*	7,598.32
DISPOSE EXPIRED PLANTS
4/20/26 9749816	202604 320-53800-46300	*	1,786.00
WETLAND MAINT APR 26
BRIGHTVIEW LANDSCAPE SERVICES, INC.	9,834.32 000935
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/23/26 00036	4/01/26 14270	202604 320-53800-46700	*	615.94
FOUNTAIN MAINT APR 26
LEXINGTON POOL AND MAINTENANCE, LLC	615.94 000936
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/23/26 00040	4/16/26 04162026 202604 300-15100-10000	*	500,000.00

- - - - - - - - 4/23/26 00013	STATE BOARD OF ADMINISTRATION
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/21/26 04212026 202604 300-20700-10000	-	- -
*	-	-	-	-	500,000.00
- - - - - - - - - - -	000937
- - -	
	4/21/26 04212026 202604 300-20700-10000		*					17,854.46		
	TSFR OF TAX RECEIPT S2016									
	WINDSOR AT WESTSIDE CDD C/O REGIONS							29,621.60	000938	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	- -	-	-	-	-	- - - - - - - - - - -	- - -	
5/07/26 00031	5/01/26 9754742	202605 320-53800-46400		*					4,873.05		
	LANDCAPE MAINT MAY 26									
	BRIGHTVIEW LANDSCAPE SERVICES, INC.							4,873.05	000939	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
WIND WINDSOR AT WES ZYAN	-	- -	-	-	-	-	- - - - - - - - - - -	- - -	

EXCESS FDS TSFR TO SBA

TSFR OF TAX RECEIPT S2015

11,767.14

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/30/26	PAGE	2
*** CHECK DATES 04/11/2026 - 07/24/2026 ***	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	#
5/07/26 00036	5/01/26 14360	202605 320-53800-46700	*	615.94
FOUNTAIN MAINT MAY 26
LEXINGTON POOL AND MAINTENANCE, LLC	615.94 000940
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/26 00015	4/30/26 236029	202604 320-53800-46200	*	971.00
LAKE MAINTENANCE APR 26
APPLIED AQUATIC MANAGEMENT, INC	971.00 000941

5/14/26 00001	5/01/26	
	5/01/26	
	5/01/26	
	5/01/26	
	5/01/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
288	202605 320-53800-12000	*	1,287.50
FIELD MANAGEMENT MAY 26
289	202605 310-51300-34000	*	4,045.67
MANAGEMENT FEES MAY 26
289	202605 310-51300-35200	*	95.50
WEBSITE ADMIN MAY 26
289	202605 310-51300-35100	*	172.00
INFORMATION TECH MAY 26
289	202605 310-51300-31300	*	630.92
DISSEMINATION SVC MAY 26
5/01/26 289	202605 310-51300-51000	*	.15
OFFICE SUPPLIES
5/01/26 289	202605 310-51300-42000	*	10.65
POSTAGE
GOVERNMENTAL MANAGEMENT SERVICES-CF	6,242.39 000942
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/26 00010	4/30/26 130758	202604 310-51300-32300	*	3,500.00
TRUSTEE FEE SER2015
REGIONS BANK	3,500.00 000943
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/26 00013	5/11/26 05112026 202605 300-20700-10000	*	13,217.94
TRANSFER OF TAX RCPTS S15
5/11/26 05112026 202605 300-20700-10000	*	20,055.77
TRANSFER OF TAX RCPTS S16
WINDSOR AT WESTSIDE CDD C/O REGIONS	33,273.71 000944
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/19/26 00001	2/28/26 285	202602 320-53800-46800	*	440.00
INLET GRATE REPAIR
GOVERNMENTAL MANAGEMENT SERVICES-CF	440.00 000945
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/19/26 00004	4/30/26 86517	202604 310-51300-48000	*	266.71
NOT BOS MTG 4/20/26
ORLANDO SENTINEL	266.71 000946
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/19/26 00041	5/11/26 05112026 202605 300-58100-10000	*	111,805.00
FY26 CAP TRANSFER
WINDSOR AT WESTSIDE C/O BANK UNITED	111,805.00 000947
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
WIND WINDSOR AT WES ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/30/26	PAGE	3
*** CHECK DATES 04/11/2026 - 07/24/2026 ***	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	#
6/04/26 00031	6/01/26 9789653	202606 320-53800-46400	*	4,873.05
LANDSCAPA MAINT JUNE 26
BRIGHTVIEW LANDSCAPE SERVICES, INC.	4,873.05 000948
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/26 00038	5/16/26 3699	202605 320-53800-46600	*	3,542.50
IRRIGATION REPAIRS
5/23/26 3716	202605 320-53800-46600	*	725.36
IRRIGATION REPAIR
JAMES E DUVALL DBA	4,267.86 000949
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/26 00029	5/31/26 3749016	202604 310-51300-31500	*	849.50
GENERAL COUNSEL APR 26
KUTAK ROCK LLP	849.50 000950
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/26 00036	6/01/26 14561	202606 320-53800-46700	*	615.94
FOUNTAIN MAINT JUNE 26
LEXINGTON POOL AND MAINTENANCE, LLC	615.94 000951
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/11/26 00015	5/31/26 236813	202605 320-53800-46200	*	971.00
LAKE MAINTENANCE MAY 26
APPLIED AQUATIC MANAGEMENT, INC	971.00 000952
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/11/26 00008	2/02/26 28700	202602 310-51300-32200	*	4,300.00
AUDIT FYE 9/30/25
GRAU & ASSOCIATES	4,300.00 000953
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/26 00038	6/04/26 3775	202605 320-53800-46600	*	1,741.25
IRRIGATION REPAIRS
JAMES E DUVALL DBA	1,741.25 000954
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/26 00001	6/01/26 290	202606 320-53800-12000	*	1,287.50
FIELD MANAGEMENT JUNE 26
6/01/26 291	202606 310-51300-34000	*	4,045.67
MANAGEMENT FEES JUNE 26
6/01/26 291	202606 310-51300-35200	*	95.50
WEBSITE ADMIN JUNE 26
6/01/26 291	202606 310-51300-35100	*	172.00
INFORMATION TECH JUNE 26
6/01/26 291	202606 310-51300-31300	*	630.92
DISSEMINATION SVC JUNE 26
6/01/26 291	202606 310-51300-51000	*	.18
OFFICE SUPPLIES
6/01/26 291	202606 310-51300-42000	*	143.16
POSTAGE
6/01/26 291	202606 310-51300-42500	*	22.20
COPIES
GOVERNMENTAL MANAGEMENT SERVICES-CF	6,397.13 000955
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
WIND WINDSOR AT WES ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/30/26	PAGE	4
*** CHECK DATES 04/11/2026 - 07/24/2026 ***	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	#
6/18/26 00004	5/31/26 OSA62406 202605 310-51300-48000	*	257.94
NOT BOS MTG 5/18/26
ORLANDO SENTINEL	257.94 000956
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/26 00013	6/11/26 06112026 202606 300-20700-10000	*	4,473.08
TSFR OF TAX RCPTS S2015
6/11/26 06112026 202606 300-20700-10000	*	6,787.08
TSFR OF TAX RCPTS S2016
WINDSOR AT WESTSIDE CDD C/O REGIONS	11,260.16 000957
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/23/26 00031	6/22/26 9823029	202606 320-53800-46500	*	2,500.00
PUSH/CUT UP FALLEN TREE
6/22/26 9823039	202606 320-53800-46500	*	600.00
REMOVAL HAZARDOUS TREE
BRIGHTVIEW LANDSCAPE SERVICES, INC.	3,100.00 000958
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/09/26 00031	6/29/26 9841742	202606 320-53800-46500	*	943.45
LANDSCAPE MAINT JUNE 26
7/01/26 9826842	202607 320-53800-46400	*	4,873.05
LANDSCAPE MAINT JULY 26
BRIGHTVIEW LANDSCAPE SERVICES, INC.	5,816.50 000959
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/09/26 00029	7/06/26 3775232	202605 310-51300-31500	*	3,193.00
GENERAL COUNSEL MAY 26
KUTAK ROCK LLP	3,193.00 000960
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/09/26 00036	7/01/26 14686	202607 320-53800-46700	*	615.94
FOUNTAIN MAINT JULY 26
LEXINGTON POOL AND MAINTENANCE, LLC	615.94 000961
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/16/26 00015	6/30/26 237669	202606 320-53800-46200	*	971.00
LAKE MAINTENANCE JUNE 26
APPLIED AQUATIC MANAGEMENT, INC	971.00 000962
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/16/26 00001	7/01/26 292	202607 320-53800-12000	*	1,287.50
FIELD MANAGEMENT JULY 26
7/01/26 293	202607 310-51300-34000	*	4,045.67
MANAGEMENT FEES JULY 26
7/01/26 293	202607 310-51300-35200	*	95.50
WEBSITE ADMIN JULY 26
7/01/26 293	202607 310-51300-35100	*	172.00
INFORMATION TECH JULY 26
7/01/26 293	202607 310-51300-31300	*	630.92
DISSEMINATION SVC JULY 26
7/01/26 293	202607 310-51300-51000	*	.36
OFFICE SUPPLIES
WIND WINDSOR AT WES ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/30/26	PAGE	5
*** CHECK DATES 04/11/2026 - 07/24/2026 ***	WINDSOR GENERAL FUND

CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS		AMOUNT	....CHECK..... AMOUNT	#	
	7/01/26 293	202607 310-51300-42000	*
GOVERNMENTAL MANAGEMENT SERVICES-CF		47.25	
6,279.20 000963	
- - - - - - - - 7/23/26 00028	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/13/26 45279	202607 320-53800-46800	*
AARONS BACKFLOW SERVICES	- - - -	- - - - - -	- - - - - - - -

80.00 000964	
- - - - - - - - 7/23/26 00031	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/13/26 9854198	202607 320-53800-46500	*
7/14/26 9854661	202607 320-53800-46500	*	- - - -	- - - - - -

1,854.06	- - - - - - - -	
	LANDSCAPE IMPROVEMENTS
BRIGHTVIEW LANDSCAPE SERVICES, INC.			5,274.06 000965	
- - - - - - - - 7/23/26 00038	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/17/26 3881	202607 320-53800-46600	*
JAMES E DUVALL DBA	- - - -	- - - - - -	- - - - - - - -

1,949.25 000966	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - -	- - - - - -	- - - - - - - -	
	TOTAL FOR BANK A		774,612.23		

BANK A GENERAL FUND

POSTAGE

ANNUAL BACKFLOW TESTING

80.00

PALM PRUNING ARBORNOTE

3,420.00

IRRIGATION REPAIRS

1,949.25

WIND WINDSOR AT WES ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/30/26	PAGE	6
*** CHECK DATES 04/11/2026 - 07/24/2026 ***	WINDSOR GENERAL FUND
BANK Z GENERAL FUND AUTOPAY
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/13/26 00009	4/10/26 7564-03. 202603 320-53800-43000	*	446.16
8999 MONACO BLVD MAR 26

-	-	-	-	-	-	-	-	-	

-	
-	
-	
-	
-	
-	
-	
-	
-	

-	
-	
-	
-	
-	
-	
-	
-	
-	

-	
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-	
-	
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-	

-	
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-	
-	
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-	
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-	

-	
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-	
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-	
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-	
-	

-	
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-	
-	
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-	
-	
-	

-	
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-	
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-	
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-	
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-	
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-	
-	

-	
-	
-	
-	
-	
-	
-	
-	
-	

DUKE ENERGY	446.16 080020
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
5/05/26 00011	4/07/26 0180-04. 202604 320-53800-43100	*	23,600.01
8901 MONACO BLVD APR 26
TOHO WATER AUTHORITY	23,600.01 080021
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
5/18/26 00009	5/11/26 7564-04. 202604 320-53800-43000	*	394.02
8999 MONACO BLVD APR 26
DUKE ENERGY	394.02 080022
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
5/18/26 00011	4/28/26 6529-04. 202604 320-53800-43100	*	62.73
2100 E MONACO BLVD APR 26
TOHO WATER AUTHORITY	62.73 080023
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
5/18/26 00011	5/06/26 0180-04. 202604 320-53800-43100	*	16,419.01
8901 MONACO BLVD APR 26

- - - - - - -	

- - - - - - -	

- - - - - - -	

- - - - - - -	

- - - - - - -	

-	
-	
-	
-	
-	
-	
-	

TOHO WATER AUTHORITY	16,419.01 080024
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	- - - - - - - - - - - -
6/08/26 00011	5/26/26 6529-05. 202605 320-53800-43100	*	50.28
2100 E MONACO BLVD MAY 26
TOHO WATER AUTHORITY	50.28 080025
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	- - - - - - - - - - - -
6/15/26 00009	6/09/26 7564-05. 202605 320-53800-43000	*	374.49
8999 MONACO BLVD MAY 26
DUKE ENERGY	374.49 080026
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	- - - - - - - - - - - -
7/06/26 00011	6/25/26 6529-06. 202606 320-53800-43100	*	60.24
2100 E MONACO BLVD JUNE26
TOHO WATER AUTHORITY	60.24 080027
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	- - - - - - - - - - - -
7/13/26 00009	7/10/26 7564-06. 202606 320-53800-43000	*	423.86
8999 MONACO BLVD JUNE 26
DUKE ENERGY	423.86 080028
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	- - - - - - - - - - - -
7/13/26 00011	7/06/26 0180-06. 202606 320-53800-43100	*	864.33
8901 MONACO BL JUNE 26
TOHO WATER AUTHORITY	864.33 080029
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	- - - - - - - - - - - -
TOTAL FOR BANK Z	42,695.13
TOTAL FOR REGISTER	817,307.36 WIND WINDSOR AT WES ZYAN

Section 2

Windsor at Westside
Community Development District

Unaudited Financial Reporting
June 30, 2026

Table of Contents

1		Balance Sheet	

2-3	
	General Fund	

4	
	Series 2015 Debt Service Fund	

5	
	Series 2016 Debt Service Fund	

6	
	Capital Reserve Fund	

7-8	
	Month to Month	

9	
	Long Term Debt Summary	

10	
	Assessment Receipt Schedule	

Windsor at Westside
Community Development District Combined Balance Sheet
June 30, 2026

	General		Debt Service		Totals	
	Fund		Fund	Governmental Funds	
Assets:							
Cash:							
Operating Account	$	148,318	$	-	$	286,261	
State Board of Administration	$	799,919	$	-	$	799,919	
Investments:							
Series 2015							
Reserve	$	-	$	139,437	$	139,437	
Revenue	$	-	$	328,390	$	328,390	
Interest	$	-	$	34	$	34	
Sinking Fund	$	-	$	83	$	83	
Series 2016							
Reserve	$	-	$	215,295	$	215,295	
Revenue	$	-	$	448,243	$	448,243	
Interest	$	-	$	52	$	52	
Principal	$	-	$	83	$	83	
General Redemption	$	-	$	281	$	281	
Due From General Fund	$	-	$	40,226	$	40,226	
Total Assets	$	948,236	$	1,172,125	$	2,258,304	
Liabilities:							
Accounts Payable	$	6,456	$	-	$	6,456	
Due To Debt Service	$	40,226	$	-	$	40,226	
Total Liabilites	$	46,682	$	-	$	46,682	

Fund Balance:							
Restricted For:							
Debt Service - Series 2015	$	-	$	483,924	$	483,924	
Debt Service - Series 2016	$	-	$	688,200	$	688,200	
Unassigned	$	901,554	$	-	$	1,039,497	
Total Fund Balances	$	901,554	$	1,172,125	$	2,211,622	
							
Total Liabilities & Fund Balance	$	948,236	$	1,172,125	$	2,258,304	

Windsor at Westside
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2026

	Adopted	Prorated Budget	Actual		
	Budget	Thru 06/30/26	Thru 06/30/26	Variance	

Revenues:					
O&M Assessments	$	731,873	$	731,873	$	739,226	$	7,352	
Interest	$	-	$	-	$	19,324	$	19,324	
Total Revenues	$	731,873	$	731,873	$	758,550	$	26,677	
Expenditures:					
General & Administrative:					
Supervisor Fee	$	7,200	$	5,400	$	600	$	6,000	
FICA Expense	$	367	$	275	$	31	$	306	
Engineering	$	5,000	$	3,750	$	-	$	3,750	
Attorney	$	10,000	$	7,500	$	4,258	$	3,243	
Arbitrage	$	900	$	900	$	-	$	900	
Dissemination	$	7,571	$	5,678	$	5,678	$	-	
Annual Audit	$	4,300	$	4,300	$	4,300	$	-	
Trustee Fees	$	7,700	$	7,000	$	7,000	$	-	
Assessment Administration	$	5,732	$	5,732	$	5,732	$	(0)	
Management Fees	$	48,548	$	36,411	$	36,411	$	-	
Information Technology	$	2,064	$	1,548	$	1,548	$	0	
Website Maintenance	$	1,146	$	860	$	860	$	-	
Postage	$	600	$	450	$	275	$	175	
Insurance	$	9,403	$	9,403	$	7,588	$	1,815	
Printing & Binding	$	500	$	375	$	27	$	348	
Legal Advertising	$	3,000	$	2,250	$	525	$	1,725	
Other Current Charges	$	1,000	$	750	$	277	$	473	
Property Appraiser	$	500	$	500	$	548	$	(48)	
Office Supplies	$	200	$	150	$	2	$	148	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative:	$	115,906	$	93,407	$	75,833	$	18,835	

Windsor at Westside
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2026

	Adopted	Prorated Budget	Actual		
		Budget	Thru 06/30/26	Thru 06/30/26	Variance	

Operation and Maintenance						
Contract Services
Field Services		
$	15,450	
$	11,588	
$	11,588	
$	-	
Landscape Maintenance - Contract		$	62,826	$	47,120	$	43,857	$	3,262	
Lake Maintenance		$	12,039	$	9,029	$	8,739	$	290	
Property Insurance		$	4,127	$	4,127	$	2,555	$	1,572	
Repairs & Maintenance
Landscape Maintenance - Other		
$	25,000	
$	18,750	
$	12,092	
$	6,658	
Repairs and Maintenance		$	20,000	$	15,000	$	600	$	14,400	
Operating Supplies		$	1,000	$	750	$	-	$	750	
Irrigation Repairs		$	50,000	$	37,500	$	24,340	$	13,160	
Signage		$	800	$	600	$	-	$	600	
Fountain Maintenance		$	11,031	$	8,273	$	5,472	$	2,801	
Wetland Monitoring & Maintenance		$	10,000	$	7,500	$	5,358	$	2,142	
	Subtotal	$	212,273	$	160,237	$	114,601	$	45,636	
Utilitiy
Electric		
$	6,389	
$	4,792	
$	4,879	
$	(88)	
Irrigation Water		$	275,000	$	206,250	$	62,193	$	144,057	
Other
Contingency		
$	10,500	
$	7,875	
$	-	
$	7,875	
	Subtotal	$	291,889	$	218,917	$	67,072	$	151,844	
						
Total O&M Expenses:		$	504,162	$	379,153	$	181,673	$	197,480	
						
Total Expenditures		$	620,068	$	472,561	$	257,507	$	216,315	

Other Financing Sources/Uses:						
Transfer In/(Out)		$	(111,805)	$	(111,805)	$	(111,805)	$	-	
Total Other Financing Sources/Uses		$	(111,805)	$	(111,805)	$	(111,805)	$	-	
						
Excess Revenues (Expenditures)		$	-		$	389,238		
						
Fund Balance - Beginning		$	-		$	512,316		
						
Fund Balance - Ending		$	-		$	901,554		

Windsor at Westside
Community Development District Debt Service Fund - Series 2015
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2026

	Adopted	Prorated Budget	Actual		
	Budget	Thru 06/30/26	Thru 06/30/26	Variance	
Revenues:					
Special Assessments	$	276,443	$	276,443	$	279,220	$	2,777	
Interest	$	9,022	$	9,022	$	12,440	$	3,419	
Total Revenues	$	285,465	$	285,465	$	291,660	$	6,196	

Expenditures:					
Interest - 11/1	$	88,444	$	88,444	$	88,444	$	-	
Principal - 11/1	$	95,000	$	95,000	$	95,000	$	-	
Interest - 5/1	$	86,069	$	86,069	$	86,069	$	-	
Total Expenditures	$	269,513	$	269,513	$	269,513	$	-	
					
Fund Balance - Beginning	$	316,780		$	461,776		
					
Fund Balance - Ending	$	332,732		$	483,924		

Windsor at Westside
Community Development District Debt Service Fund - Series 2016
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2026

	Adopted	Prorated Budget	Actual		
	Budget	Thru 06/30/26	Thru 06/30/26	Variance	
Revenues:					
Special Assessments	$	419,451	$	419,451	$	423,664	$	4,214	
Interest	$	12,838	$	12,838	$	17,638	$	4,800	
Total Revenues	$	432,289	$	432,289	$	441,303	$	9,014	

Expenditures:					
Interest - 11/1	$	133,209	$	133,209	$	133,209	$	-	
Principal - 11/1	$	150,000	$	150,000	$	150,000	$	-	
Interest - 5/1	$	130,116	$	130,116	$	130,116	$	-	
Total Expenditures	$	413,325	$	413,325	$	413,325	$	-	
					
Fund Balance - Beginning	$	440,536		$	660,223		
					
Fund Balance - Ending	$	459,500		$	688,200		

Windsor at Westside
Community Development District Capital Reserve Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2026

Adopted	Prorated Budget	Actual	
Budget	Thru 06/30/26	Thru 06/30/26	Variance	

Revenues

Interest	

$	-	

$	-	

$	1,030	

$	1,030	
Total Revenues	$	-	$	-	$	1,030	$	1,030	
Expenditures:

Capital Outlay	

$	-	

$	-	

$	-	

$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	-		$	1,030		
Other Financing Sources/(Uses)

Transfer In/(Out)	

$	111,805	

$	111,805	

$	111,805	

$	-	
Total Other Financing Sources (Uses)	$	111,805	$	111,805	$	111,805	$	-	
					
Net Change in Fund Balance	$	111,805		$	112,835		
					
Fund Balance - Beginning	$	25,000		$	25,108		
					
Fund Balance - Ending	$	136,805		$	137,943		

Windsor at Westside
Community Development District Month to Month

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

Revenues:															
O&M Assessments	$	-  $	83,244  $	510,545  $	25,580  $	17,178  $	13,536  $	34,994  $	11,842  $	42,306  $	-  $	-  $	-  $	739,226	
Interest	$	1,476  $	1,386  $	2,764  $	2,115  $	837  $	2,460  $	2,421  $	3,058  $	2,808  $	-  $	-  $	-  $	19,324	
Total Revenues	$	1,476  $	84,631  $	513,309  $	27,695  $	18,015  $	15,995  $	37,416  $	14,900  $	45,114  $	-  $	-  $	-  $	758,550	

Expenditures:															
General & Administrative:															
Supervisor Fee	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	600  $	-  $	-  $	-  $	600	
FICA Expense	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	31  $	-  $	-  $	-  $	31	
Engineering	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Attorney	$	-  $	-  $	-  $	215  $	-  $	-  $	-  $	4,043  $	-  $	-  $	-  $	-  $	4,258	
Arbitrage	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Dissemination	$	631  $	631  $	631  $	631  $	631  $	631  $	631  $	631  $	631  $	-  $	-  $	-  $	5,678	
Annual Audit	$	-  $	-  $	-  $	-  $	4,300  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	4,300	
Trustee Fees	$	-  $	-  $	-  $	-  $	-  $	3,500  $	3,500  $	-  $	-  $	-  $	-  $	-  $	7,000	
Assessment Administration	$	5,732  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	5,732	
Management Fees	$	4,046  $	4,046  $	4,046  $	4,046  $	4,046  $	4,046  $	4,046  $	4,046  $	4,046  $	-  $	-  $	-  $	36,411	
Information Technology	$	172  $	172  $	172  $	172  $	172  $	172  $	172  $	172  $	172  $	-  $	-  $	-  $	1,548	
Website Maintenance	$	96  $	96  $	96  $	96  $	96  $	96  $	96  $	96  $	96  $	-  $	-  $	-  $	860	
Postage	$	20  $	39  $	7  $	3  $	10  $	38  $	4  $	11  $	143  $	-  $	-  $	-  $	275	
Insurance	$	7,588  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	7,588	
Printing & Binding	$	-  $	-  $	-  $	-  $	-  $	-  $	4  $	-  $	22  $	-  $	-  $	-  $	27	
Legal Advertising	$	-  $	-  $	-  $	-  $	-  $	-  $	267  $	258  $	-  $	-  $	-  $	-  $	525	
Other Current Charges	$	-  $	-  $	-  $	42  $	40  $	40  $	40  $	48  $	66  $	-  $	-  $	-  $	277	
Property Appraiser	$	-  $	-  $	-  $	-  $	548  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	548	
Office Supplies	$	0  $	0  $	0  $	0  $	0  $	0  $	0  $	0  $	0  $	-  $	-  $	-  $	2	
Dues, Licenses & Subscriptions	$	175  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	175	
Total General & Administrative:	$	18,460  $	4,984  $	4,951  $	5,204  $	9,843  $	8,522  $	8,759  $	9,304  $	5,807  $	-  $	-  $	-  $	75,833	

Windsor at Westside
Community Development District Month to Month

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

$	1,288  $
$	4,873  $
$	971  $
$	1,786  $
$	2,555  $

1,288  $
4,873  $
971  $
-  $
-  $

1,288  $
4,873  $
971  $
1,786  $
-  $

1,288  $
4,873  $
971  $
-  $
-  $

1,288  $
4,873  $
971  $
-  $
-  $

1,288  $
4,873  $
971  $
-  $
-  $

1,288  $
4,873  $
971  $
1,786  $
-  $

1,288  $
4,873  $
971  $
-  $
-  $

1,288  $
4,873  $
971  $
-  $
-  $

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

-  $	11,588
-  $	43,857
-  $	8,739
-  $	5,358
-  $	2,555

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

$	-  $
$	160  $
$	-  $
$	1,749  $
$	-  $
$	592  $

-  $
-  $
-  $
3,336  $
-  $
592  $

-  $
-  $
-  $
2,029  $
-  $
592  $

-  $
-  $
-  $
6,177  $
-  $
616  $

-  $
440  $
-  $
3,182  $
-  $
616  $

450  $
-  $
-  $
1,859  $
-  $
616  $

7,598  $
-  $
-  $
-  $
-  $
616  $

-  $
-  $
-  $
6,009  $
-  $
616  $

4,043  $
-  $
-  $
-  $
-  $
616  $

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

-  $	12,092
-  $	600
-  $	-
-  $	24,340
-  $	-
-  $	5,472

Subtotal $

13,974  $

11,060  $

11,539  $

13,924  $

11,369  $

10,056  $

17,132  $

13,757  $

11,791  $

-  $

-  $

-  $

114,601

Utilitiy
Electric Irrigation Water

$
$

1,456  $
5,757  $

447  $
2,239  $

564  $
3,463  $

394  $
6,405  $

381  $
3,216  $

446  $
55  $

394  $
40,082  $

374  $
50  $

424  $
925  $

$
$

$
$

$
$

4,879
62,193

Other
Contingency

$
Subtotal $

-  $
7,213  $

-  $
2,686  $

-  $
4,027  $

-  $
6,799  $

-  $
3,597  $

-  $
501  $

-  $
40,476  $

-  $
425  $

-  $
1,348  $

$
$

$
$

$
$

-
67,072

Other Financing Sources/Uses:

Transfer In/(Out)

$

-  $

-  $

-  $

-  $

-  $

-  $

-  $	(111,805)  $

-  $

-  $

-  $

-  $	(111,805)

Excess Revenues (Expenditures)	$	(38,171)  $	65,901  $	492,793  $	1,768  $	(6,795)  $	(3,085)  $	(28,951)  $	(120,390)  $	26,168  $	-  $	-  $	-  $	389,238

Total Other Financing Sources/Uses	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	(111,805)  $	-  $	-  $	-  $	-  $	(111,805)

Total Expenditures	$	39,646  $	18,730  $	20,516  $	25,927  $	24,810  $	19,080  $	66,367  $	23,485  $	18,946  $	-  $	-  $	-  $	257,507

Total O&M Expenses:	$	21,187  $	13,746  $	15,565  $	20,723  $	14,966  $	10,558  $	57,608  $	14,181  $	13,139  $	-  $	-  $	-  $	181,673

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	$139,437

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)
LESS: PRINCIPAL PAYMENT 11/1/24	($90,000)
LESS: PRINCIPAL PAYMENT 11/1/25	($95,000)	
CURRENT BONDS OUTSTANDING	$3,390,000	

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	$215,295

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)
LESS: PRINCIPAL PAYMENT 11/1/24	($145,000)
LESS: PRINCIPAL PAYMENT 11/1/25	($150,000)	
CURRENT BONDS OUTSTANDING	$5,365,000	

Windsor at Westside
COMMUNITY DEVELOPMENT DISTRICT

	Gross Assessments	$ 778,588.24	$	294,088.00	$	446,224.00	$ 1,518,900.24	

ON ROLL ASSESSMENTS	Net Assessments	$ 731,872.95	$	276,442.72	$	419,450.56	$ 1,427,766.23	
		51.26%	19.36%	29.38%	100.00%	

Special Assessment Receipts Fiscal Year 2026

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

11/14/25	
ACH	
$4,874.65	
($97.49)	
$0.00	
$0.00	
$4,777.16	
$2,448.77	
$924.95	
$1,403.44	
$4,777.16	
11/21/25	ACH	$160,835.75	($3,216.72)	$0.00	$0.00	$157,619.03	$80,795.51	$30,518.04	$46,305.48	$157,619.03	
12/12/25	ACH	$878,370.58	($17,567.41)	$0.00	$0.00	$860,803.17	$441,247.69	$166,667.88	$252,887.60	$860,803.17	
12/22/25	ACH	$137,946.45	($2,758.92)	$0.00	$0.00	$135,187.53	$69,297.13	$26,174.88	$39,715.52	$135,187.53	
01/12/26	ACH	$2,215.72	($44.31)	$0.00	$0.00	$2,171.41	$1,113.06	$420.43	$637.92	$2,171.41	
01/12/26	ACH	$47,830.87	($956.63)	$0.00	$0.00	$46,874.24	$24,027.73	$9,075.75	$13,770.76	$46,874.24	
01/30/26	ACH	$0.00	$0.00	$0.00	$857.61	$857.61	$439.61	$166.05	$251.95	$857.61	
02/09/26	ACH	$34,194.72	($683.89)	$0.00	$0.00	$33,510.83	$17,177.66	$6,488.33	$9,844.84	$33,510.83	
03/10/26	ACH	$26,945.22	($538.91)	$0.00	$0.00	$26,406.31	$13,535.88	$5,112.76	$7,757.67	$26,406.31	
04/08/26	ACH	$2,284.25	($45.68)	$0.00	$0.00	$2,238.57	$1,147.49	$433.43	$657.65	$2,238.57	
04/08/26	ACH	$67,286.39	($1,345.73)	$0.00	$0.00	$65,940.66	$33,801.18	$12,767.37	$19,372.11	$65,940.66	
04/24/26	ACH	$0.00	$0.00	$0.00	$88.55	$88.55	$45.40	$17.14	$26.01	$88.55	
05/08/26	ACH	$23,573.99	($471.48)	$0.00	$0.00	$23,102.51	$11,842.34	$4,473.09	$6,787.08	$23,102.51	
06/08/26	ACH	$25,336.75	($506.74)	$0.00	$0.00	$24,830.01	$12,727.87	$4,807.56	$7,294.58	$24,830.01	
06/16/26	ACH	$58,879.90	($1,177.60)	$0.00	$0.00	$57,702.30	$29,578.20	$11,172.26	$16,951.84	$57,702.30	
	TOTAL	$ 1,470,575.24	$ (29,411.51)	$	-	$	946.16	$  1,442,109.89	$ 739,225.52	$	279,219.92	$	423,664.45	$ 1,442,109.89	

101%
0

Net Percent Collected Balance Remaining to Collect

Section 3

NOTICE OF MEETING DATES WINDSOR AT WESTSIDE
COMMUNITY DEVELOPMENT DISTRICT

The Board of Supervisors of the Windsor at Westside Community Development District will hold their regularly scheduled public meetings for Fiscal Year 2027 at 10:00 am at the Hart Memorial Library, 211 E. Dakin Ave., Kissimmee, FL 34741, as follows:

December 4, 2026
February 26, 2027
May 28, 2027
June 25, 2027
August 6, 2027

The meetings are open to the public and will be conducted in accordance with the provision of Florida Law for Community Development Districts.

The meetings may be continued to a date, time, and place to be specified on the record at the meeting. A copy of the agenda for these meetings may be obtained from the District Manager, Governmental Management Services - Central Florida, LLC or by calling (407) 841-5524.

There may be occasions when one or more Supervisors or staff will participate by speaker telephone. Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Office at (407) 841-5524 at least 48 hours prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or
1-800-955-8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Office.

A person who decides to appeal any decision made at that meeting with respect to any matter considered at the meeting is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based.

District Manager
Governmental Management Services-Central Florida, LLC

Section 4

Windsor at Westside Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2026 – September 30, 2027

 Community Communication and Engagement
Goal 1.1: Public Meetings Compliance
Objective: Hold at least three regular Board of Supervisor meetings per year to conduct CDD related business and discuss community needs.
Measurement: Number of public board meetings held annually as evidenced by meeting minutes and legal advertisements.
Standard: A minimum of three board meetings were held during the Fiscal Year.
Achieved: Yes ☐ No ☐

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of meetings in accordance with Florida Statutes, using at least two communication methods.
Measurement: Timeliness and method of meeting notices as evidenced by posting to CDD website, publishing in local newspaper and via electronic communication.
Standard: 100% of meetings were advertised per Florida statute on at least two mediums (i.e., newspaper, CDD website, electronic communications).
Achieved: Yes ☐ No ☐

Goal 1.3: Access to Records Compliance
Objective: Ensure that meeting minutes and other public records are readily available and easily accessible to the public by completing monthly CDD website checks.
Measurement: Monthly website reviews will be completed to ensure meeting minutes and other public records are up to date as evidenced by District Management’s records.
Standard: 100% of monthly website checks were completed by District Management.
Achieved: Yes ☐ No ☐

 Infrastructure and Facilities Maintenance
Goal 2.1: Field Management and/or District Management Site Inspections
Objective: Field manager and/or district manager will conduct inspections per
District Management services agreement to ensure safety and proper functioning of the District’s infrastructure.
Measurement: Field manager and/or district manager visits were successfully completed per management agreement as evidenced by field manager and/or district manager’s reports, notes or other record keeping method.
Standard: 100% of site visits were successfully completed as described within district management services agreement
Achieved: Yes ☐ No ☐

Goal 2.2: District Infrastructure and Facilities Inspections
Objective: District Engineer will conduct an annual inspection of the District’s infrastructure and related systems.
Measurement: A minimum of one inspection completed per year as evidenced by district engineer’s report related to district’s infrastructure and related systems.
Standard: Minimum of one inspection was completed in the Fiscal Year by the district’s engineer.
Achieved: Yes ☐ No ☐
 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and final budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and final budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☐ No ☐
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current fiscal year budget with any amendments, and most recent financials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and financials are accessible to the public as evidenced by corresponding documents on the CDD’s website.
Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended fiscal year budget, and most recent agenda package with updated financials.
Achieved: Yes ☐ No ☐

Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent financial audit per statutory
requirements and publish the results to the CDD website for public inspection, and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing firm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☐ No ☐

Chair/Vice Chair:		Date:	 Print Name:	 
Windsor at Westside Community Development District

District Manager:		Date:	 Print Name:	 
Windsor at Westside Community Development District

Windsor at Westside Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2025 – September 30, 2026

 Community Communication and Engagement
Goal 1.1: Public Meetings Compliance
Objective: Hold at least three regular Board of Supervisor meetings per year to conduct CDD related business and discuss community needs.
Measurement: Number of public board meetings held annually as evidenced by meeting minutes and legal advertisements.
Standard: A minimum of three board meetings were held during the Fiscal Year.
Achieved: Yes ☐ No ☐

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of meetings in accordance with Florida Statutes, using at least two communication methods.
Measurement: Timeliness and method of meeting notices as evidenced by posting to CDD website, publishing in local newspaper and via electronic communication.
Standard: 100% of meetings were advertised per Florida statute on at least two mediums (i.e., newspaper, CDD website, electronic communications).
Achieved: Yes ☐ No ☐

Goal 1.3: Access to Records Compliance
Objective: Ensure that meeting minutes and other public records are readily available and easily accessible to the public by completing monthly CDD website checks.
Measurement: Monthly website reviews will be completed to ensure meeting minutes and other public records are up to date as evidenced by District Management’s records.
Standard: 100% of monthly website checks were completed by District Management.
Achieved: Yes ☐ No ☐

 Infrastructure and Facilities Maintenance
Goal 2.1: Field Management and/or District Management Site Inspections
Objective: Field manager and/or district manager will conduct inspections per
District Management services agreement to ensure safety and proper functioning of the District’s infrastructure.
Measurement: Field manager and/or district manager visits were successfully completed per management agreement as evidenced by field manager and/or district manager’s reports, notes or other record keeping method.
Standard: 100% of site visits were successfully completed as described within district management services agreement
Achieved: Yes ☐ No ☐

Goal 2.2: District Infrastructure and Facilities Inspections
Objective: District Engineer will conduct an annual inspection of the District’s infrastructure and related systems.
Measurement: A minimum of one inspection completed per year as evidenced by district engineer’s report related to district’s infrastructure and related systems.
Standard: Minimum of one inspection was completed in the Fiscal Year by the district’s engineer.
Achieved: Yes ☐ No ☐
 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and final budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and final budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☐ No ☐
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current fiscal year budget with any amendments, and most recent financials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and financials are accessible to the public as evidenced by corresponding documents on the CDD’s website.
Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended fiscal year budget, and most recent agenda package with updated financials.
Achieved: Yes ☐ No ☐

Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent financial audit per statutory
requirements and publish the results to the CDD website for public inspection, and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing firm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☐ No ☐

Chair/Vice Chair:		Date:	 Print Name:	 
Windsor at Westside Community Development District

District Manager:		Date:	 Print Name:	 
Windsor at Westside Community Development District

Section D

to be provided under separate cover