Windward Community Development District

Agenda

May 15, 2019

AGENDA

Windward
Community Development District
135 W. Central Blvd., Suite 320, Orlando, FL 32801
Phone: 407-841-5524-Fax: 407-839-1526

May 8, 2019

Board of Supervisors Windward
Community Development District Dear Board Members:
The regular meeting of the Board of Supervisors of the Windward Community Development District will be held Wednesday, May 15, 2019 at 2:00 p.m. at the Hart memorial Central Library, 211 E. Dakin Avenue, Kissimmee, FL 34741. PLEASE NOTE THE LOCATION OF THE MEETING. Following is the agenda for the meeting:

Roll Call
Public Comment Period
Organizational  Matters
Acceptance of Resignation of Walter D. Beeman, Jr.
Appointment of Individual to Fulfill Board Vacancy with a Term Ending November 2019
Administration of Oath of Office to Newly Appointed Board Member
Election of Officers
Resolution 2019-04 Electing Officers
Approval of Minutes of November 14, 2018 Board of Supervisors Meeting and Acceptance of Minutes of the August 15, 2018 Audit Committee Meeting
Consideration of Landscape Maintenance Addendum to Contract with Down To Earth
Consideration of Proposals
Arbitrage Rebate Calculation Services with AMTEC
ADA Website Compliance with VGlobalTech
Landscape Enhancements with Down To Earth (4)
Consideration of Resolution 2019-05 Approving the Proposed Fiscal Year 2020 Budget and Setting a Public Hearing
Consideration of Series 2018 Disclosure of Public Financing
Ratification of 2018A Acquisition and Construction Requisition #1
Staff Reports
Attorney
Engineer
District Manager
Approval of Check Register
Balance Sheet and Income Statement
Presentation of Number of Registered Voters- 85
Designation of November 20, 2019 as Landowners' Meeting Date
Other Business
Supervisors' Requests
Adjournment

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

The third order of business is organizational matters. Section A is acceptance of resignation of Walter D. Beeman, Jr., a copy of the resignation letter is enclosed for your review. Section B is appointment of individual to fulfill the Board vacancy with a term ending November 2019. Section C is administration of oath of office to the newly appointed Board Member. Section D is election of officers and Section E is consideration of Resolution 2019-04 electing officers. A copy of the resolution is enclosed for your review.
The fourth order of business is approval of the minutes of the November 14, 2018 Board of Supervisors meeting and acceptance of the minutes of the August 15, 2018 Audit Committee meeting. The minutes are enclosed for your review.
The fifth order of business is consideration of Landscape Maintenance Addendum to Contract with Down to Earth Landscape & Irrigation. A copy of the addendum is enclosed for your review.
The sixth order of business is consideration of proposals. Section A is a proposal for arbitrage rebate calculation services with AMTEC. A copy of the proposal is enclosed for your review. Section B is a proposal for ADA Website Compliance with VGlobalTech. A copy of the proposal is enclosed for your review. Section C is 4 separate proposals for landscape enhancements with Down To Earth Landscape & Irrigation. Copies of the 4 proposals are enclosed for your review.
The seventh order of business is the consideration of Resolution 2019-05 approving the proposed budget for the Fiscal Year 2020 and setting a public hearing. Once approved, the proposed budget will be transmitted to the governing authorities at least 60 days prior to the final budget hearing. A copy of the Resolution and proposed budget are enclosed for your review.
The eighth order of business is consideration of Series 2018 Disclosure of Public Financing. A copy of the report is enclosed for your review.
The ninth order of business is ratification of 2018A acquisition and construction requisition #1. A copy of the requisition is enclosed for your review.
Section C of the tenth order of business is the District Manager's Report. Section 1 includes the check register being submitted for approval and section 2 includes the balance sheet and income statement for your review. Section 3 is the presentation of the number of registered voters within the boundaries of the District. A copy of the letter from the Osceola County Supervisor of Elections is enclosed for your review. Section 4 is the designation of November 20, 2019 as the landowners' meeting date. A copy of the instructions, sample agenda and landowners' proxy is enclosed for your review.
The balance of the agenda will be discussed at the meeting. In the meantime, if you have any questions, please contact me.

�B,vrvz_

Sincerely,

District Manager
Cc:	Jan Carpenter, District Counsel Brett Sealy, Underwriter
Mike Williams, Bond Counsel David Kelly, District Engineer Darrin Mossing, GMS
Enclosures

SECTION Ill

SECTION A

April 29, 2019

Gentlemen:

Please accept this as my resignation from the Board of Supervisors of the Windward CDD at the next board meeting.

Yours truly,
1£/41/4J} &P7//44f�f
Walter D. Beeman, Jr.

1fil ll::©ll::ll'¥'ll:: �
fill	APR 3 0 2019	lliJ
BY:-------------

SECTION E

RESOLUTION 2019-04
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WINDWARD COMMUNITY DEVELOPMENT DISTRICT ELECTING THE OFFICERS OF THE DISTRICT AND PROVIDING FOR AN EFFECTIVE DATE
WHEREAS, the Windward Community Development District (the "District") is a local unit of special purpose government created and existing pursuant to Chapter 190, Florida Statutes; and

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

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WINDWARD COMMUNITY DEVELOPMENT DISTRICT:
Section 1.	 	is elected Chairperson.
Section 2.	 	is elected Vice-Chairperson.

Section 3.

_ is elected Secretary.

Section 4.	 	is elected Assistant Secretary.
is elected Assistant Secretary. is elected Assistant Secretary. is elected Assistant Secretary.

Section 5.
Section 6.
Section 7.

---------- is elected Treasurer.
---------- is elected Assistant Treasurer.
This Resolution shall become effective immediately upon its adoption.

PASSED AND ADOPTED this 15th day of May, 2019.

ATTEST:

SecretaryIAssistant Secretary

WINDWARD COMMUNITY DEVELOPMENT DISTRICT

Chairperson/Vice-Chairperson

SECTION	IV

MINUTES OF MEETING WINDWARD
COMMUNITY DEVELOPMENT DISTRICT
The regular meeting of the Board of Supervisors of the Windward Community Development District was held Wednesday, November 14, 2018 at 2:00 p.m. in the West Osceola Branch Library, 305 Campus Street, Kissimmee, Florida.

Present and constituting a quorum were:
John Kassik Walter Beeman Ellis Roe
Also Present were:
Jason Showe Andrew d' Adesky David Kelly William Viasalyers

FIRST ORDER OF BUSINESS

Chairman Assistant Secretary Assistant Secretary

District Manager District Counsel District Engineer Field Manager

Roll Call

Mr. Showe called the meeting to order and called the roll.

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

TIDRD ORDER OF BUSINESS	Approval of the Minutes of the October 17,
2018 Meeting

On MOTION by Mr. Kassik seconded by Mr. Roe with all in favor the minutes of the October 17, 2018 meeting were approved as presented.

FOURTH ORDER OF BUSINESS	Bond Related Items Consideration of Resolution 2019-03 Finalizing Assessments
Mr. Showe stated Resolution 2019-03 finalizes the assessments and we included that in the
agenda along with the final Engineer's Report and Methodology.

November 14, 2018	Windward CDD

Mr. d'Adesky stated this is the finalization resolution relating to the assessments associated with the Series 2018 Bonds and it goes through the process of equalizing the assessments to the actual pricing amount. They were initially levied at a higher amount and then brought down now that they are actually priced and sold. Attached to that will be the Engineer's Report as updated and the methodology as updated to reflect the pricing. That will also go into the lien book, which is part of the District records.

On MOTION by Mr. Beeman seconded by Mr. Roe with all in favor Resolution 2019-03 was approved.

Mr. d'Adesky stated previously, pursuant to Resolution 2018-02 we authorized the Chairman or Vice Chairman to execute any documents related to the Phase 1 conveyances. We want to reauthorize the delegation for any conveyances associated with the Series 2018 Bonds. In case there is anything in Phase 2 or Phase 3 or slightly goes beyond Phase 1 we can get that transferred over and anything that is executed by the Chairman or Vice Chairman will be brought back to the Board for ratification.

On MOTION by Mr. Beeman seconded by Mr. Roe with all in favor the Chairman and Vice Chairman were authorized to execute conveyance documents related to the Series 2018 Bonds.

FIFTH ORDER OF BUSINESS	Consideration of Agreement with TWA for
Reclaimed Water
Mr. Showe stated we received this agreement from TWA and provided it to District Counsel.
Mr. Kassik stated we still need to run it by our Counsel.
Mr. d' Adesky stated the Board can approve it in substantially final form subject to Developer's Counsel's comments and delegate authority to the Chairman to approve the final form ofagreement.

On MOTION by Mr. Beeman seconded by Mr. Kassik with all in favor the agreement with TWA for reclaimed water was approved in substantially final form subject to comments from Developer's Counsel and the Chairman was authorized to approve the final form of agreement.

2

November 14, 2018	Windward CDD

SIXTH ORDER OF BUSINESS	Discussion	of	Landscape	Maintenance
Contract
This item was deferred.

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

Engineer
Mr. Kelly stated Phase 3 construction is ongoing, the clubhouse is about done. I don't think we have a resolution to our lift station panel.
Mr. Roe stated it is in the works.

Manager
Approval of Check Register
Mr. Showe presented the check register from October 1, 2018 through November 6, 2018 in the amount of $22,924.28.

On MOTION by Mr. Beeman seconded by Mr. Kassik with all in favor the check register was approved.

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

Field Operations
There being none, the next item followed.

EIGHTH ORDER OF BUSINESS	Other Business
There being none, the next item followed.

NINTH ORDER OF BUSINESS
There being none,

Supervisor's Requests

3

November 14, 2018	Windward CDD

On MOTION by Mr. Beeman seconded by Mr. Kassik with all in favor the meeting adjourned at 2:05 p.m.

SecretaryIAssistant Secretary	Chairman/Vice Chairman

4

MINUTES OF MEETING WINDWARD
COMMUNITY DEVELOPMENT DISTRICT
The Windward Community Development District Audit Committee met Wednesday, August 15, 2018 at 2:00 p.m. in the Roseada Room, 2nd Floor, Hart Memorial Central Library, 211 East Dakin Avenue, Kissimmee, Florida.

Present were:
John Kassik Thomas Franklin Ellis Roe
Jason Showe Andrew d'Adesky David Kelly William Viasalyers

FIRST ORDER OF BUSINESS	Roll Call
Mr. Showe called the Audit Committee meeting to order.

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

THIRD ORDER OF BUSINESS	Approval of the Minutes of the May 16, 2018
Meeting

On MOTION by Mr. Roe seconded by Mr. Franklin with all in favor the minutes of the May 16, 2018 Audit Committee meeting were approved.

FOURTH ORDER OF BUSINESS	Tally of Audit Committee Members Rankings
and Selection of an Auditor
Mr. Showe stated we provided copies of the audit proposals that we received from Berger Toombs, Carr Riggs & Ingram and Grau & Associates. They are all qualified vendors, we have worked with all three ofthem and we wouldn't have issues with any ofthem performing your audit services. We also provided an evaluation sheet and the only item we filled in was points for

August 15, 2018	Windward CDD

pricing, that is based on a formula where the lowest bidder gets the highest amount of points then you use a proportion on the other two. As an example, if you rank all the firms equal in their ability to perform services that would make the ranking based on price. We would like the committee to rank the firms and the board of supervisors will accept that ranking at the meeting immediately following this Audit Committee meeting.
Mr. Franklin stated Grau & Associates does a really good job and they do a number of audits. They are usually less expensive and ifyou look at the numbers they are $1,500 and $1,000 less than the others. Over the last three or four years we have had Grau & Associates on several different CDDs I have been involved in and they did a really good job.

On MOTION by Mr. Franklin seconded by Mr. Kassik with all in favor Grau & Associates was ranked no. 1, Berger Toombs no. 2 and Carr Riggs & Ingram no. 3.

On MOTION by Mr. Franklin seconded by Mr. Kassik with all in favor the Audit Committee adjourned at 2:04 p.m.

2

SECTION V

LANDSCAPE 6 IRRIGATION
Landscape Maintenance Addendum to Contract

Attn:

Submitted By: Director:

WINDWARD CDD
C/0 Jason Showe, GMS 9145 Narcoossee Rd.
Suite A206 Orlando FL 32827

SSS Down To Earth Opco LLC Michael Mosler II

Windward CDD Addendum
Clubhouse Roadway Frontage

Landscape Maintenance Summary

Basic Maintenance	$7,295.60	Annually
Irrigation Inspection	Included	Annually
Fertilization/Pest Control	Included	Annually
Mulch (25 cy - 1x per year)	$1,125.00	Annually Palm Trimming (lx per year)	$2,205.00	Annually

Grand Total Annually	$13,057.47
Grand Total Monthly	$  1,088.12

Windward COD	SSS Down To Earth Opco LLC

BY:  	
ITS:  	

BY:	 	
ITS:

Owner's Signature	SSS Down To Earth Opco LLC

4/J 0/2019

SECTION VI

SECTION A

Arbitrage Rebate Computation Proposal For
Windward Community Development District
(Osceola County, Florida)
$7,580,000 Special Assessment Revenue Bonds Series 2018A

i■■■i
AMTEC

l l \ AMTEC

i-■ ■ ■i-    American Municipal Tax-Exempt Compliance
February 26, 2019 Ms. Teresa Viscarra
Government Management Services -CF, LLC 9145 Narcoossee Road
Suite A206 Orlando, FL 32827

Re:		$7,580,000 Windward Community Development District (Osceola County, Florida), Special Assessment Revenue Bonds, Series 2018A

Dear Ms. Viscarra:

90 Avon Meadow Lane Avon,  CT 06001
(T) 860-321 -7521
(F) 860-321-7581
www.amtettorp.com

AMTEC is an independent consulting firm that specializes in arbitrage rebate calculations. We have the ability to complete rebate computations for the above-referenced Windward Community Development District (the "District") Series 2018A bond issue (the "Bonds"). We do not sell investments or seek an underwriting role. As a result of our specialization, we offer very competitive pricing for rebate computations. Our typical fee averages less than $1,000 per year, per issue and includes up to five years ofannual rebate liability reporting.

Firm History
AMTEC was incorporated in 1 990 and maintains a prominent client base of colleges and universities, school districts, hospitals, cities, state agencies and small-town bond issuers throughout the United States. We currently compute rebate for more than 5,900 bond issues and have delivered thousands of rebate reports. The IRS has never challenged our findings.

Southeast Client Base
We provide arbitrage rebate services to over 350 bond issues aggregating more than $9. 1 billion oftax.­ exempt debt in the southeastern United States. We have recently performed computations for the Magnolia West, East Park, Palm Coast Park, Windward and Town Center at Palm Coast Park Community Development Districts. Additionally, we are exclusive rebate consultant to the Cities of Cape Coral and Palm Beach in Florida. Nationally, we are rebate consultants for the County of Orange (CA), the City of Tulsa (OK), the City of Corpus Christi (TX) and the States of Connecticut, New Jersey, Montana, Mississippi and Alaska.

We have prepared a Proposal for the computation of arbitrage for the District's Bonds. We have established a "bond year end" of November 29th, based upon the anniversary of the closing date of the Bonds in November 2018.

Proposal
We are proposing rebate computation services based on the following:

$7,580,000 Series 2018A Bonds;
Fixed Rate Issue; and
Project, Debt Seivice Reseive, Capitalized Interest, Cost oflssuance & Debt Seivice Accounts.

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

Our guaranteed fee for rebate computations for the Series 2018A Bonds is $450 per year and will encompass all activity from November 29, 2018, the date ofthe closing, through November 29, 2023, the end ofthe 5th Bond Year and initial Computation Date. The fee is based upon the size as well as the complexity. Our fee is payable upon your acceptance of our rebate reports, which will be delivered shortly after the report dates specified in the following table.

AMTEC's Professional Fee - $7,580,000 Series 2018A Bonds

ReoortDate	Type of Report	Period Covered	Fee	
November 30, 2019	Rebate and Opinion	Closing - November 30, 2019 	$ 450	
November 30, 2020
November 30, 2021	Rebate and Opinion Rebate and Opinion	Closing - November 30, 2020
Closing - November 30, 2021	450
450	
November 30, 2022	Rebate and Opinion	Closing - November 30, 2022	450	
November 29, 2023	Rebate and Opinion	Closing - November 29, 2023	450	
Total	$2,250	
In order to begin, we are requesting copies of the following documentation:
Arbitrage Certificate or Tax Regulatory Agreement.
IRS Form 8038-G.
Closing Memorandum.
US Bank statements for all accounts from November 29, 2018, the date ofthe closing, through each report date.

AMTEC's Scope of Services
Our standard engagement includes the following seivices:
Review ofall bond documents and account statements for possible rebate exceptions;
Computation of the rebate liability and/or the yield restricted amount, in accordance with Section 1 48 of the Internal Revenue Code, commencing with the date ofthe closing through required reporting date ofthe Bonds;
Independent calculation of the yield on the Bonds to ensure the correct basis for any rebate liability. This effort provides the basis for our unqualified opinion;
Reconciliation ofthe sources and uses offunds from the bond documentation;
3

Calculation and analysis of the yield on all investments, subject to the Regulations, for each computation period;
Production of rebate reports, indicating the above stated information, a nd the issuance of the AMTEC Opinion;
Recommendations for proactive rebate management;
Commingled funds, transferred proceeds and yield restriction analyses, if necessary;
Preparation of IRS Form 8038-T and any accompanying documentation, should a rebate payment be required;
We will discuss the results of our Reports with you, your auditors, and our continued support in the event ofan IRS inquity; and
We guarantee the completeness and accuracy ofour work.

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

The District agrees topay AMTEC its fee after it has been satisfied that the scope of services, as outlined under the Proposal, has been fulfilled.

AMTEC agrees that its fee is all-inclusive and that it will not charge the District for any expenses connected with this engagement.

The parties have executed this Agreement on	, 2019.

Windward Community Development District

Consultant: American Municipal Tax-Exempt Compliance Corporation

By:		Windward Community Development District

By:

�
Michael J. Scarfo
 Senior Vice President

4

SECTION	8

Windward COD Website Complaince Proposal
(URL: http://windwardcdd.com/)
Website Accessibility for People with Disabilities as per Nondiscrimination re uirements of Title II of the American Disabilities Act ADA
Date	Version#	Comments	Author	
May 25, 2018	1.0	Initial version	VB Joshi	
June 18, 2018	1.1	Added document conversion cost	VB Joshi
Kristen Thornburgh	
June 21, 2018	1.2	Added WCAG Standards Compliance	VB Joshi	
August 10, 2018		Added CDD Specific details	VB Joshi	
Jan 5th 2019	Discussion with Management Company	VB Joshi	
Feb 15th 2019	2.0	Human Audit Seal	VB Joshi	

■,-

•

&II Rating: A+

CIiek for l'roRI•

VGlobalTech's Compliance Seal & Human Audit Compliance Seal* 
(• depending on the contract signed}

CERTIFIED ACCESSIBLE
By Analysts who are Blind & Visually Impaired

VGlobalTech the ADA, WCAG Compliance Experts, with over 100 ADA & WCAG compliant websites created (....and counting) to-date/ We have also partnered with a non-profit agency
to conduct Human Audit and Certification Seal
COPYRIGHT ©: This proposal is solely created by VGlobalTech team for its customers and cannot be reproduced, copied, modified or distributed (including forwarding to other customers, competitors, web designers etc.) without the written consent of VGlobalTech. Any violations shall be prosecuted.

VGlobalTech.com - Experience Innovation	Page 1 of 13 
Your strategic partner for Web Design, Software, Marketing, and SEO solutions.
Call: 321 -947-7777 I Email: contact@VGlobalTech.com
Private and Confidential Document. No part of this documentshall be produced, sent, copied to any parties it is not intended for. It is intended for the entities listed clearly on this proposal. Any distribution without written consent shall be procecuted .

Table of Contents
1.0	The Law	3
ADA & WCAG Compliance - Introduction	5
Common Problems and VGlobalTech Solutions for Website Accessibility	6
Problem: Images Without Text Equivalents	6
Problem: Documents Are Not Posted In an Accessible Format.	6
Problem: Specifying Colors and Font Sizes	6
Problem: Videos and Other Multimedia Lack Accessible Features	7
Web Content Accessibility Guidelines (WCAG)	7
Pricing	9
One time (website conversion and compliance cost)	9
ADA Compliance Yearly Maintenance and Upgrade starting after initial conversion is completed (Annual Maintenance - It is critical to maintain compliance as websites get updated):	10
4.0	Proposal Acceptance:	12
5.0	References:	13

VGlobalTech.com - Experience Innovation	Page 2 of 13 Your strategic partner for Web Design. Software, Marketing, and SEO solutions.
Call: 321 -947-7777 I Email: contact@VGlobalTech.com
Private and Confidential Document. No part of this document shall be produced, sent, copied to any parties it is not intended for. It is intended for the entities listed clearly on this proposal. Any distribution without written consent shall be procecuted.

1.0 The Law

Source:
htl:J)://www.le�.state.fl.us/statutes/index.cfm?App mode=Display Statute&URL=Ol00- 0199/0189/Sections/0189.069.html
189.069	Special districts; required reporting of information; web-based public access.-
(1)	Beginning on October 1, 2015, or by the end of the first full fisca l year after its creation, each special district shall maintain an official website containing the information required by this section. Each special district shall submit its official website address to the department.
Each independent special district shall maintain a separate website.
Each dependent special district shall be prominently displayed on the home page of the website of the local general-purpose government upon which it is dependent with a hyperlink to such webpages as are necessary to provide the information required by this section. A dependent special district may maintain a separate website providing the information required by this section.
(2)(a)	A special district shall post the following information, at a minimum, on the district's official website:
The full legal name of the special district.
The public purpose of the special district.
The name, official address, official e-mail address, and, if applicable, term and appointing authority for each member of the governing body of the special district.
The fiscal year of the special district.
The full text of the special district's charter, the date of establishment, the establishing entity, and the statute or statutes under which the special district operates, if different from the statute or statutes under which the special district was established. Community development districts may reference chapter 190 as the uniforr1 charter but must include information relating to any grant of special powers.
The mailing address, e-mail address, telephone number, and website uniform resource locator of the special district.

.	VGlobalTech.com - Experience Innovation	Page 3 of 13 
Your strategic partner for Web Design, Software, Marketing, and SEO solutions.
Call: 32 1 -947-7777 I Email: contact@VGlobalTech.com
Private and Confidential Document. No part of this documentshall be produced, sent. copied to any parties it is not intended for. It is intended forthe entities listed clearly on this proposal. Any distribution without written consent shall be procecuted.

A description of the boundaries or service area of, and the services provided by, the special district.
A listing of all taxes, fees, assessments, or charges imposed and collected by the special district, including the rates or amounts for the fiscal year and the statutory authority for the levy of the tax, fee, assessment, or charge. For purposes of this subparagraph, charges do not include patient charges by a hospital or other health care provider.
The primary contact information for the special district for purposes of communication from the department.
A code of ethics adopted by the special district, if applicable, and a hyperlink to generally applicable ethics provisions.
The budget of the special district and any amendments thereto in accordance with s. 189.016.
The final, complete audit report for the most recent completed fiscal year and audit reports required by law or authorized by the governing body of the special district.
A listing of its regularly scheduled public meetings as required by s. 189.015(1).
The public facilities report, if applicable.
The link to the Department of Financial Services' website as set forth in s. 218.32(1)(g).
At least 7 days before each meeting or workshop, the agenda of the event, along with any meeting materials available in an electronic format, excluding confidential and exempt information. The information must remain on the website for at least 1 year after the event.
(b)	The department's website list of special districts in the state required under
s. 189.061shall include a link for each special district that p rovides web-based access to the public for all information and documentation required for submission to the department pursuant to subsection

VGlobalTech.com - Experience Innovation	Page 4 of 13 Your strategic partner for Web Design. Software, Marketing, and SEO solutions.
Call: 321 -947-7777  I Email: contact@VGlobalTech.com
Private and Confidential Document. No partof this document shall be produced, sent, copied to any parties it is notintended for. It is intended far the entities listed clearly on this proposal. Any distribution without written consentshall be procecuted. 

2.0 ADA & WCAG Compliance - Introduction

Every individual must have equal access to information whether it is in person service or on line. Th is is a general agreement and understanding of access.
The Internet has dramatically changed the way state and local governments do business. Today, government agencies routinely make much more information about their programs, a ctivities, and services available to the public by posting it on their websites. As a result, many people can easily access this information seven day a week, 24 hours a day.
Many government services and activities are also provided on websites because the public is able to participate in them at any time of day and without the assistance of government personnel. Many government websites offer a low cost, quick, and convenient way of filing tax returns, paying bills, renewing licenses, signing up for p rograms, applying for permits or funding, submitting job applications, and performing a wide variety of other activities.
The Americans with Disabilities Act (ADA) and, if the government entities receive federal funding, the Rehabilitation Act of 1973 generally require that state and local governments provide qualified individuals with disabilities equal access to their programs, services, or activities unless doing so would fundamentally alter the nature of their programs, services, or activities or would impose an undue burden. One way to help meet these requirements is to ensure that government websites have accessible featu res for people with disabilities, using the simple steps described in this document. An agency with an inaccessible website may also meet its legal obligations by providing an alternative accessible way for citizens to use the p rograms or services, such as a staffed telephone information line. These alternatives, however, are unlikely to provide an equal degree of access in terms of hours of operation and the range of options and programs available.
The World Wide Web Consortium (W3C) sets the main international standards for the World Wide Web and its accessibility. W3C created the Web Content Accessibility Guidelines (WCAG
and 2.1) which are similar to Section 508, but on an international level. WCAG 2.0 and 2.1 requires specific techniques for compliance and is more current than Section 508.
Many countries and international organizations require compliance with WCAG 2.0 and 2.1. The guidelines are categorized into three levels of compliance: A (must support), AA (should support), and AAA (may support). Representatives from the accessibility community a round the world participate in the evolution ofthese guidelines.
Source: httl)s://www.w3.ore/WAI/standards-guidelines/wcae/
Visit http://vLtlobaltech.com/website-compliance/ for more details, do a website compliance check on your website and to download a PDF proposal.

YGlobalTech.com - Experience Innovation	Page 5 of 13 Your strategic partner for Web Design. Software. Marketing, and SEO solutions.
Call: 321 -947-7777  I  Email: contact@VGlobalTech.com
Private and Confidential Document. No part of this document shall be produced, sent, copied to any parties it is not intended for. It is intended for the entitieslisted clearly on this proposal. Any distribution without written consent shall be procecuted.

Common Problems and VGlobalTech Solutions for Website Accessibility
Problem: Images Without Text Equivalents

Solution: Add a Text Equivalent to Every Image
Adding a line of simple HTML code to provide text for each image and graphic will enable a user with a vision disability to understand what it is. Add a type of HTML tag, such as an "alt" tag for briefamounts of text or a "longdesc" tag for large amounts, to each image and graphic on your agency's website.
The words in the tag should be more than a description. They should provide a text equivalent of the image. In other words, the tag should include the same meaningful information that other users obtain by looking at the image. In the example ofthe mayor's picture, adding an "alt" tagwith the words "Photograph of Mayor Jane Smith" provides a meaningful description.
In some circumstances, longer and more detailed text will be necessary to convey the same meaningful information that other visitors to the website can see. For example, a map showingthe locations ofneighborhoodbranches of a city library needs a tag with much more information in text format. In thatinstance, where the map conveys the locations of several facilities, add a "longdesc" tag that includes a text equivalent description ofeach location shown on the map - e.g., "City Center Library, 433 N. Main Street, located on North Main Street between 4th Avenue and 5th Avenue."
Problem: Documents Are Not Posted In an Accessible Format

Solution: Post Documents in a Text-Based Format
Always provide documents in an alternative text-based format, such as HTML or RTF (Rich Text Format), in addition to PDF. Text-based formats are the most compatible with assistive technologies.
3 Problem: Specifying Colors and Font Sizes

Solution: Avoid Dictating Colors and Font Settings
Websites should be designed so they can be viewed with the color and font sizes set in users' web browsers and operating systems. Users with low vision must be able to specify the text and background colors as well as the font sizes needed to see webpage content.

VGlobalTech.com - Experience Innovation	Page 6 of 13 Your strategic partner for Web Design, Software, Marketing, and SEO solutions.
Call: 321 -947-7777  I Email: contact@VGlobalTech.com
Private and Confidential Document. No partofthis documentshall be produced, sent, copied to any parties it is not intended for. It is intended forthe entities listed clearly onthis proposal. Any distribution without written consent shall be procecuted.

Problem: Videos and Other Multimedia Lack Accessible Features

Solution: Include Audio Descriptions and Captions
Videos need to incorporate features that make them accessible to everyone. Provide audio descriptions ofimages (including changes in setting, gestures, and other details) to make videos accessible to people who are blind or have low vision. Provide text captions synchronized with the video images to make videos and audio tracks accessible to people who are deafor hard ofhearing.

Web Content Accessibility Guidelines (WCAG)

Understanding the Four Principles ofAccessibility
The guidelines and Success Criteria are organized around the following four principles, which lay the foundation necessary for anyone to access and use Web content. Anyone who wants to use the Web must have content that is:
Perceivable - Information and user interface components must be presentable to users in ways they can perceive.
This means that users must be able to perceive the information being presented (it can't be invisible to all oftheir senses)
Operable - User interface components and navigation must be operable.
This means that users must be able to operate the interface (the interface cannot require interaction that a user cannot perform)
Understandable - Information and the operation ofuser interface must be understandable.
This means that users must be able to understand the information as well as the operation ofthe user interface (the content or operation cannot be beyond their understanding)
Robust - Content must be robust enough that it can be interpreted reliably by a wide variety ofuser agents, including assistive technologies.
This means that users must be able to access the content as technologies advance (as technologies and user agents evolve, the content should remain accessible)
Ifany ofthese are not true, users with disabilities will not be able to use the Web.

VGlobalTech.com - Experience Innovation	Page 7 of 13 
Your strategic partner for Web Design, Software, Marketing, and SEO solutions.
Call: 32 1 -947-7777 I Email: contact@VGlobalTech.com
Private and Confidential Document. No part of this documentshall be produced, sent, copied to any parties it is not intended for. It is intended for the entities listed clearly on this proposal. Any distribution without written consent shall be procecuted.

Under each ofthe principles are guidelines and Success Criteria that help to address these principles for people with disabilities. There are many general usability guidelines that make content more usable by all people, including those with disabilities. However, in WCAG 2.1, we only include those guidelines that address problems particular to people with disabilities. This includes issues that block access or interfere with access to the Web more severely for people with disabilities.

See reference section at the end ofthis document for more information and websites for ADA, Usability and other important compliance issues and solutions.

VGlobalTech development and business management team shall study these compliance guidelines and with our technical capabilities apply these to make your website accessible, compatible and fully functional for all people, including those with disabilities.
Upon full remediation the COD Website shall receive VGlobalTech's and Human Audit Compliance Seals

VGlobalTech.com - Experience Innovation	Page 8 of 13 
Your strategic partner for Web Design, Software, Marketing, and SEO solutions.
Call: 321 -947-7777  I  Email: contact@VGlobalTech.com
Private and Confidential Document. No part of thisdocumentshall be produced, sent, copied to any parties it is not intended for. It is Intended forthe entities listed clearty on this proposal. Any distribution without written consent shall be procecuted. 

Pricing

Website Complexity: Small Level Websites

VGlobalTech team shall complete the following critical tasks for client website. All costs below are per website / CDD:

One time (website conversion and compliance cost) :

	Task	
1.	Perform ADA Website Compliance Check for current website - Update ALL webpages on the website / Create new website with all current content. Create an accessibility before and after document, code review, html updates, plugins
/ security updates required for ADA and WCAG compliance	
2.	cr·oss-Device Check (Website needs to appear as per ADA standards on Mobile Phones, Ta blets, Desktops etc). Braille Readers, Other assistance technology
compatibility	
3.	ADA Standards application (as per Section 1 above}. ADA.gov, Web Content
Accessibility Guidelines (WCAG)	
4.	PDF Documents conversion (to Text, HTML etc} as needed for ADA Compliance
/ Reader Compliance	
5.	Create a webpage showing websites ADA Compliance efforts	
6.	Create customized footer with VGlobalTech's ADA Compliance Seal (valid for 1
year only}	
	Total (one-time compliance / conversion cost}: $2375 / one time	

VGlobalTech.com - Experience Innovation	Page 9 of 13 Your strategic partner for Web Design, Software. Marketing, and SEO solutions.
Call: 321 -947-7777   I  Email: contact@VGlobalTech.com
Private and Confidential Document. No part ofthis documentshall be produced, sent, copied to any parties it is not intended for. It is intended forthe entities listed clearly on this proposal. Any distribution without written consentshall be procecuted.

ADA Compliance Yearly Maintenance a nd Upgrade starting after initial conversion is completed (Annual Maintenance - It is critical to maintain compliance as websites get updated): 

VGlobalTech team shall complete the following critical tasks for client website. All costs below are per website / COD:

	Task	
1.	Perform ADA Website Compliance Check fo r current website - All new webpages
on the website	
2.	Cross-Device Check (Website needs to appear as per ADA standards on Mobile
Phones, Tablets, Desktops etc)	
3.	Update footer with VGlobalTech's ADA Compliance Seal (extended for current
year)	
4.

5.	Support (upto 8 hr / month) for the year including updates to newly added pages, upgrade to new standards (if any). Posting new documents, minutes, agendas etc to the websites as needed - Worry Free Monthly Maintenance. PDF Documents conversion (to Text, HTML etc) as needed for ADA Compliance / Reader Compliance - Upto 2 years of documents only as requi red by Florida
Statute	
	Annual Maintenance (starts after initial compliance engagement quoted above section is complete): $1350 / year
(can be broken up into smaller monthly bi lls)	

VGlobalTech.com - Experience Innovation	Page 10 of 13
Your strategic partner for Web Design, Software, Marketing, and SEO solutions.
Call: 321 -947-7777 I Email: contact@VGlobalTech.com
Private and Confidential Document. No part of this document shall be produced. sent. copied to any parties it is not intended for. It is intended for the entities listed clearly on this proposal. Any distribution without written consent shall be procecuted.

This proposal includes following points, stipulations terms and conditions:
*(1) conference call or in person meetings per month with client to review metrics, results and monthly recaps *unless otherwise noted
* email and phone communication
*Anything out ofthe scope of work in the above proposal will be addressed and client will be immediately notified. After notification of additional work, a subsequent quote will be provided to cover that work.
*Client is responsible to adhering to timelines as fa r as information requi red to complete the task is concerned. If timelines are not adhered to and exceed 15 business days past the current marketing months, last day, all work will end. A new month with new allocated costs will be presented for future work to commence. No refunds and owed work will be due unless otherwise agreed upon. An Invoice will be provided once signature approval of this project proposal. Payments will be made to VGLOBALTECH
*Client is responsible for verifying quality of work, providing feedback, verifying that compliance has been met as req uired. VGlobalTech team shall not be responsible for a ny legal ramifications arising from work not done as per external agencies / organizations / associations needs if proper feedback is not provided by the customer. VGlobalTech's work will be in best faith but cannot guarantee all compliance / legal needs since we are not the SME's in the compliance area. VGlobalTech shall not be liable for any legal ramifications arising from compliance issues.
Refund Policy: The client may halt work and request for a refund within seven days of the date of signing this services agreement by mailing a signed letter to the main address listed on www.VGlobalTech.com website. If client requests a refund within seven days of the date of signing their agreement they shall be liable to pay for all work completed and will be refunded the remaining balance ofthe initial payment if billable work has not exceeded a charge that would be greater than client's initial payment. If client requests a refund after the seven days from the date of the signing of the agreement client is liable to pay for all work completed plus an additional 25% of any remaining balance that may still be due. Once line item projects are complete no refunds will be issued. Confidentiality: All information between client and service provider inclusive of technical and business information relating to proprietary ideas, patentable ideas and/or trade secrets, existing and/or contemplated products and services, research and development, production, costs, p rofit and margin information, finances and financial p rojections, customers, clients, marketing, and current or future business plans and models, regardless of whether such information is designated as "Confidential Information" at the time of its disclosure and will be treated as such and with absolute confidentiality and will not be shared or used, which will be maintained at all times. The client is not allowed to disclose their p rice with any third parties. Doing so is in breach of this agreement. All information development will be shared and proprietary information and property between client and service p roviders.

VGlobalTech.com - Experience Innovation	Page 11 of 13 Your strategic partner for Web Design, Software, Marketing, and SEO solutions.
Call: 32 1 -947-7777 I Email: contact@VGlobalTech.com
Private and Confidential Document. No part of this document shall be produced, sent, copied to any parties it is not Intended for. It is intended for the entities listed clearly on this proposal. Any distribution without written consent shall be procecuted.

4.0 Proposal Acceptance:

To accept these p roject, associated costs and conditions as listed above please sign and date below.
The VGloba/Tech proposed solution and terms have been accepted by the customer and the VGloba/Tech team can proceed with the project. All payments shall be made according to this agreement.

Select Proper Option Below, Sign and Date, Return to contact@vglobaltech.com:
□Section 3.1: One time (website conversion and compliance cost):
□Section 3.1: One time (website conversion and compliance cost)
+
Section 3.2 ADA Compliance Yearly Maintenance and Upgrade starting after initial conversion is completed (Annual Maintenance - It is critical to maintain compliance as websites get updated):

For Customer

VB Joshi
For VGlobalTech

Date

Date

VGlobalTech.com - Experience Innovation	Page 12 of 13 Your strategic partner for Web Design, Software. Marketing, and SEO solutions.
Call: 321 -947-7777  I Email: contact@VGlobalTech.com
Private and Confidential Document. No part of thisdocument shall be produced, sent, copiedto any parties it is not intended for. It is intended for the entities listed clearly on this proposal. Any distribution without written consent shall be procecuted.

5.0 References:

ADA Best Practices Tool Kit for State and Local Governments: https://www.ada.gov/pcatoolkit/chapStoolkit.htm

U.S. Department of Justice, Civil Rights Division, Disability Rights Section
https://www.ada.gov/websites2.htm

Web design Standards: https:ljwww.w3schoo1s.com/

Web Content Accessibility Guidelines (WCAG) https:ljwww.w3.org/TR/WCAG21/

VGlobalTech Web Content Accessibility Implementation and Checkpoints: http://vglobaltech.com/website-compliance/

Pill

( !

BBB Rating; A+

click for Profile

VGlobalTech.com - Experience Innovation	Page 13 of 13 Your strategic partner for Web Design, Software, Marketing, and SEO solutions.
Call: 321 -947-7777  I  Email: contact@VGlobalTech.com
Private and Confidential Document. No part of this documentshall be produced, sent, copied to any parties it is not intendedfor. It is intended forthe entities listed clearly on this proposal. Any distribution without written consent shall be procecuted. 

SECTION C

Down To Earth PO Box 738
Tangerine, Fl 32777

Customer:
William Viasalyers Winward CDD c/o GMS

LANDSCA·-PE -& IRRIGATION

Proposal
Date:	4/1/19

Phone:

Email:
I

JOB NAME
Antilles Club Drive Parle

I

Description of Work to be Completed
To provide all labor, materials, and equipment to complete the following: Remove the oleander shrubs and install a viburnum hedge row. Add a fresh layer ofmulch.

HR	PLANT REMOVAUDISPOSAL	2	$	35.00	$	
3G	VIBURNUM ODORATISSIMUM	27	$	14.00	$	
CY	CHOCOLA1E CYPRESS MULCH	5	$	45.00	$	
HR	IRRIGATION ADJUS1MENTS	1	$	55.00	$	

UOM	Description	QTY	Rate	Total

70.00

378.00
225.00
$	55.0-0
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-

-

$	-
$
$	-
Total	$	728.00

Down To Earth PO Box 738
Tangerine, Fl 32777

Customer:
William Viasalyers Winward CDD c/o GMS

LANDSCA·-PE -& IR.RIGATIDN

Proposal
Date:	4/1/19

Phone:

Email:
I

I	JOB NAME
Bouganvillia Bed Enhancements

Descrintion of Work to be Comnleted
To provide all labor, materials, and equipment to complete the following: Remove bouganvillia from the five beds in the CDD areas . Install new plant material and mulch. The plant material listed below will be split between the five beds.

OM	Description	QTY	Rate
HR	PLANT REMOVAl/DISPOSAL	5	$	35.00	
3G	HAWAIIAN TI	59	$	20.00	
lG 	EMARALD GODDESS LIRIOPE	270	$	6.50	
CY	CHOCOLATE CYPRESS MULCH	30	$	45.00	

U	Total
$	1 75.00
$	1,180.00
$	1,755.00
$	1,350.00
HR	IRRIGATION ADJUSTMENTS	3	$	55.00  $	165.00
$	.
$	.
$	.
$	.
$	.
.
$	.
.
$	.
$	.
$	.
$	.
$	.
$	.
$	.
$	.
$	.
$	.
$	.
$	.
$	.
$	.
$	.
$	.
Total	$	4,625.00

Down To Earth PO Box 738
Tangerine, Fl 32777

Customer:
William Viasalyers Winward CDD c/o GMS

LANDSCA·-PE -& IRRIGATION 

Proposal
Date:	3/20/19

Phone:

Email:
I

JOB NAME

I

Winward Blvd Enhancement Big Beds

Deseriotion of Work to be Comoleted
To provide all labor, materials, and equipment to complete the following: Install new plant material in the two large beds along the Blvd at the comers ofHanson Bay. The plant material listed below will be split between the two beds.

UOM	Description	QTY	Rate	Total
3G	HAWAIIAN TI	66	$	20.00  $	1,320.00
JG	FLAX LILY	36	$	7.50  $	270.00
CY	CHOCOLATE CYPRESS MULCH	12	$	45.00  $	540.00
HR	IRRIGATJON ADJUSTMENTS	I	$	55.00 $	55.00

-

$	-
$
$	-
$	-
$	-
$	-
-
$	-
-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
Total	$	2,1 85.00

Down To Earth PO Box 738
Tangerine, F1 32777

Customer:
William Viasalyers Winward CDD do GMS

LANDSCA"�PE """"'& I RRIGATION

Proposal
Date:	3/20/19 

Phone:

Email:
I

JOB NAME
Winward Main Entnlllce Enhancement

I

Descriotion of Work to be Comnleted
To provide all labor, materials, and equipment to complete the following: Install new plant material in the beds along the Blvd. Remove the narrow strips ofZoysia turf along the curbs and put down new mulch.

OM	Description	QTY	Rate	Total
3G	DWARF IXORA	25	$	18.00  $	450.00	
3G
1G 	MAMEY CROTON
FLAX LILY	67
62	$	20.00
$	$	1,340.00
$	465.00	

U

-

HR	ZOYSIA REMOVAL/DISPOSAL	8	$	35.00	$	280.00	
CY	CHOCOLATE CYPRESS MULCH	12	$	45.00	$	540.00	
HR	IRRIGATION ADJUSMENTS	2	$	55.00	$	110.0-0	

$
$
$	-
$	-
-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	-
Total	$	3,1 85.00

SECTION VI I

RESOLUTION 2019-05
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WINDWARD COMMUNITY DEVELOPMENT DISTRICT APPROVING A PROPOSED BUDGET FOR FISCAL YEAR 2019/2020 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW; ADDRESSING TRANSMITTAL, POSTING AND PUBLICATION REQUIREMENTS; ADDRESSING SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the District Manager has heretofore prepared and submitted to the Board of Supervisors ("Board") of the Windward Community Development District ("District") prior to June 15, 2019, a proposed budget ("Proposed Budget") for the fiscal year beginning October 1, 2019 and ending September 30, 2020 ("Fiscal Year 2019/2020"); and
WHEREAS, the Board has considered the Proposed Budget and desires to set the required public hearing thereon.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WINDWARD COMMUNITY DEVELOPMENT DISTRICT:
PROPOSED BUDGET APPROVED. The Proposed Budget prepared by the District Manager for Fiscal Year 2019/2020 attached hereto as Exhibit A is hereby approved as the basis for conducting a public hearing to adopt said Proposed Budget.
SETTING A PUBLIC HEARING. A public hearing on said approved Proposed Budget is hereby declared and set for the following date, hour and location:

DATE: HOUR: LOCATION:

August 21, 2019
2:00 p.m.
West Osceola Branch Library 305 Campus Street
Kissimmee, FL 34747

TRANSMITTAL OF PROPOSED BUDGET TO LOCAL GENERAL PURPOSE GOVERNMENT. The District Manager is hereby directed to submit a copy of the Proposed Budget to Osceola County at least 60 days prior to the hearing set above.
POSTING OF PROPOSED BUDGET. In accordance with Section 189.016, Florida Statutes, the District's Secretary is further directed to post the approved Proposed Budget on the District' s website at least two days before the budget hearing date as set forth in Section 2, and shall remain on the website for at least 45 days.

PUBLICATION OF NOTICE. Notice of this public hearing shall be published in the manner prescribed in Florida law.
SEVERABILITY. The invalidity or unenforceability of any one or more provisions ofthis Resolution shall not affect the validity or enforceability ofthe remainingportions of this Resolution, or any part thereof.
EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.
PASSED AND ADOPTED Tms 15th DAY OF MAY, 2019.

ATTEST:

Secretary

WINDWARD COMMUNITY DEVELOPMENT DISTRICT

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

c·• : .• .• •. .e.ct

Windward Community Development District

Proposed Budget
FY 2020

•	•	•	•

Table of Contents

1	 	General  Fund

2-6	General Fund Narrative

7	Debt Service  Fund Series 2018 

8-1 0	Amortization  Schedule  Series 2018 

Windward
Commun ity Development District

Fiscal Year 2020 General Fund

Adopted	Actual	Projected	Total	Proposed Budget		Thru		Next &	Thru		Budget
Descrlptkm	FY2019	3/31119	Months	9/30/19	FY2020
Ravanues
Assessmenls/Developer Conbibutions	$312,827	$248,883	$63,944	$312,827	$312,827

$831944

Developer Conbibutions	$0	$7,394	$0	$7,394	$28,500

Total Revenues	$31 2,827	$256,277
EIPIOditura,
Administmljye

$320,221	$341 1321 1

$367

Supervisors Fees	$4,800	$800	$2,000	$2,800	$4,800
FICA Expense	$367	$61	$153	$214
Engineering	$12,000	$1 ,008	$1 ,992	$3,000	$1 2,000
Attorney	$25,000	$5,008	$7,492	$12,500	$25,000
Arbilrage	$450	$0	$0	$0	$450
Dissemination	$3,500	$925	$1 ,750	$2,675	$3,500
Annual Audit	$5,000	$0	$2,500	$2,500	$5,000
Trustee Fees		$5,000				$0				$0				$0		$5,000 Assessment Adminislration		$5,000		$5,000				$0		$5,000		$5,000 Management Fees	$35,000	$1 7,500	$1 7,500	$35,000	$35,000 Information Technology			$600			$300		$2,800		$3,100			$600 Telephone			$300				$0			$50			$50			$300
Postage	$1 ,000	$59	$191	$250	$1 ,000
Travel Per Diem	$660	$106	$212	$318	$660
Printing & Binding	$1 ,000	$323	$500	$1 ,000
Insurance	$5,500	$5,000	$0	$5,000	$5,500
Legal Advertising	$2,500	$2,500	$2,500	$2,500
Other Current Charges	$1 ,000	$0	$100	$100	$1 ,000
Office Supplies	$625	$42	$58	$100	$625
Property Appraiser	$500	$278	$0	$278	$500

$175

Property Taxes	$250	$0

Administrative Expenses
Qggadiaa&ta.iati.aao.Q§.	$11 0,227	$36,439	$39,621	$76,060	s11 0,221 I	
Field Services	$1 5,000	$7,500	$7,500	$15,000	$1 5,000	

Dues, Licenses & Subscriptions	$175

$0	$250
$0	$175	$175

Telephone	$3,500	$0	$0	$0	$3,500
Elecbic	$26,000	$6,313	$8,687	$1 5,000	$26,000
Water & Sewer	$58,000	$26,274	$23,726	$50,000	$58,000 Security Building Maintenance	$1 0,000		$1 ,507		$7,000		$8,507	$1 0,000 Landscape Maintenance	$48,000	$19,000	$1 9,000	$38,000	$63,000 Landscape Contingency	$15,000		$5,084	$1 5,807	$20,891	$25,000 Property Insurance		$6,000		$2,394			$0		$2,394		$6,000 Fountain Maintenance		$4,200		$1 ,800		$1 ,800		$3,600		$4,200
Lake Maintenance	$6,000	$0	$0	$6,000
Irrigation Repairs	$4,000	$913	$1 ,587	$2,500	$4,000 Lighting Maintenance	$2,500		$0			$0		$0	$2,500 Monument Mainlenance	$1 ,400		$0			$0		$0	$1 ,400 Roadway Maintenance	$1 ,500		$0			$0		$0	$1 ,500 Contingency	$1 ,500	$368		$632	$1 ,000	$5,000

$341,321 I

j$61,416j

Operation & Maintenance Expenses I    $202,600	$71,153	S85,739	S156,892	s231,100 I

Total Expenditures	$3121827	$107,592	$1 251360	$232.952		
Excess Revenues/(Expendltures)	so	$148,885		$87,269	so 1	
	NatAaaeHmenl	$312,827	
	Collection Cost (6%)	 	$19 968	
	Groaa Aasenmant	$332,785	

Windward
Community Development District
GENERAL RJND BUDGET

REVENUES;
SpecialAssessments
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;

SuoervisorFees
Chapter 190, Florida Statutes, allows for each Board member to received $200 per meeting, not to exceed $4,800 peryear paid to each Supervisor for the time devoted to District: business and meetings. The District anticipates 12 meetings per year, with 2 Board members receiving payment for their attendance at each meeting.

RC A Expense
Represents the Employer's share of Social Security and Medicare taxes withheld from the Board of Supervisor checks.
Engineering
The District's engineer, Poulos & Bennett, will be providing general engineering services to the District, e.g. attendance and preparation for monthly board meetings, review of invoices and requisitions, preparation and review of contract specifications and bid documents, and various projects assigned as directed by the Board of Supervisors and the District Manager.
Attorney
The District's legal counsel, Latham, Shuker, Eden & Beaudine, LLP, will be providing general legal services to the District, e.g. attendance and preparation for monthly meetings, preparation and review of agreements and resolutions, and other research assigned as directed by the Board of Supervisors and the District Manager.

Arbitrage
The District will contract with an independent certified public accountant to annually calculate the District's Arbitrage Rebate Liability on the Series 2018A-1 & 2018A-2 Special Assessment Revenue Bonds.

2

Windward
Community Development District
GENERAL FUND BUDGET

Dissemination
The District is required by the Security and Exchange Commission to comply with Rule 15c2-12(b}(S) which relates to additional reporting requirements for unrated bond issues.
Annual Audit
The District is required by Florida Statutes to arrange for an independent audit of its financial records on an annual basis. The District has contracted with Grau & Associates.

Trustee fees
The District will pay annual trustee fees for the Series 2018A-1 & 2018A-2 Special Assessment Revenue Bonds that are deposited with a Trustee at USBank.
AssessmentAdministration
The District has contracted with Governmental Management Services-CF, LLC to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.
Management Fees
The District has contracted with Governmental Management Services-Central Florida, LLC to provide Management, Accounting and Recording Secretary Services for the District. The services indude, but not limited to, recording and transcription of board meetings, budget preparation, all financial reporting, annual audit, etc.
Information Technology
Represents costs related to District's accounting and information systems, District's website creation and maintenance, electronic compliance with Florida Statutes and other electronic data requirements.
TeleohQne
Telephone and fax machine.

Postage
The District incurs charges for mailing of agenda packages, overnight deliveries, checks for vendors and other required correspondence.
TravelPerDiem
The Board of Supervisors can be reimbursed for travel expenditures related to the conducting of District business.

3

Windward
Community Development District
GENERAL FUND BUDGET

Printing& Binding
Printing and Binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes etc.
Insurance
The District's general liability and public officials liability insurance coverage is provided by Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.
LegalAdvertising
The District is required to advertise various notices for monthly Board meetings, public hearings, etc in a newspaper of general circulation.
Other Current Charges
Represents any miscellaneous expenses incurred during the fiscal year such as bank fees, deposit slips, stop payments, etc.
Office suoolies
The District incurs charges for office supplies that need to be purchased during the fiscal year.
Propertv ADoraiser
Represents a fee charged by Osceola County Property Appraiser's office for assessment administration services.
Prooertv Taxes
Represents a fee charged by the Osceola County Tax Collector's Office for all assessable property within the District.
Dues, Licenses&Subscriptions
The District is required to pay an annual fee to the Florida Department of Economic Opportunity for $175. This is the only expense under this category for the District.

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

4

Windward
Community Development District
GENERAL FUND BUDGET

Teleohone
Represents estimated costs for telephone services to the guardhouse.

Represents estimated costs for electrical accounts with Duke Energy for entrance lighting, irrigation meters and other District areas.

Water&Sewer
Represents estimated costs for water & sewer services with Toho Water Authority for fountain, guardhouse, irrigation meters and other District areas.

Security Buildin g Maintenance
Represents estimated costs for any repairs and maintenance to the guardhouse.
Landscape Maintenance

The District will maintain the landscaping within the common areas of the District after installation of landscape material has been completed. The District has contracted with Down to Earth Lawncare II, Inc. for this service.

Description	Monthly	Annual	
Landscape Maintenance	$3, 167	$38,000	
Contingency - Future Areas		$25,000	
Total		$63,000	

Landscape Contingencv
Represents estimated costs for any additional landscape expenses not covered under the monthly landscape maintenance contract.

Prooert;y Insurance
Represents estimated costs for the annual coverage of property insurance. Coverage will be provided by Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.

fountain Maintenance
The District will schedule the regularly cleaning and treatment of the fountain maintained by the District. The District will be contracting with Grunit Pool Contractors.

Description
Fountain Maintenance Total

Monthly	Annual
$350	$4,200
$4,200

5

Windward
Community Development District
GENERAL FUND BUDGET

Lake Maintenance
Represents estimated costs for the maintenance of any ponds and lakes located within the District.
Irrigation Reoairs
Represents estimated costs for any repairs to the irrigation system.
Liqhtinq Maintenance
Represents estimated repair and maintenance cost to all lighting fixtures maintained by the District.
Monument Maintenance
Represents estimated costs for any repairs to monuments within the District.
RoadwavMaintenance
Represents estimated oosts for any sidewalk or roadway maintenance for areas maintained by the District.
continqencv
Represents any additional field expense that may not have been provided for in the budget.

6

Windward
Community Development District

Fiscal Year 2020 Debt Service Fund

Proposed Budget FY2019

Actual Thru 3/31/19

Projected Next & Months

Total Thru 9/30/19

Proposed Budget FY2020

Revenues
Special Assessments Assessments - Prepayment Interest Income
Bond Proceeds
Carry Forward Surplus

Total Revenues
Expenses
series 201sA-1 Interest • 11 /1 Principal • 5/1 Interest • 5/1

Serles 201§A:i Interest • 11/1 Interest - 5/1 Special Call - 5/1
Total Expenditures

Excess Revenues/(Expendltures)

carry forward ,... amount In Raeerve funds.

$0
$151 ,617 
$500
$640,694
$0

$792,811 

$0
$0
$82,002

$0
$1 00,894
$1 50,000

$332,896

$459,915

$0
$151 ,617
$485
$640,694
$0

$792,795

$0
$0
$0

$0
$0
$0

$792,795

7

$0
$0
$265
$0
$0

$265

$0
$0
$82,002

$0
$1 00,894
$1 50,000
$332,896 ($332,631)

$0
$151 ,617
$750
$640,694
$0

$793,060

$0
$0
$82,002

$0
$1 00,894
$1 50,000

$332,896

$460,164

Sltlti 2Q1 §M Interest - 11/1/2020 lii11cl11 2Q1§A-2 Interest - 11 /1 /2020 Total

Net Assessment Collecdon Cost (6%) Gross Assessment

$482,420
$0
$250
$0
$218,954
$701,624 1

$97,108
$50,000
$97,1 08

$1 1 5,130
$1 15,130
$0

$474,476 1

$227,148 I

$95,983

 	$11 5,130
$21 1,113

$482,420
 	$30,793
$513,213

Windward Community Development District Series 201 BA-1 , Special Assessment Revenue Bonds
(Term Bonds Combined)

Date	

Balance	Amortization Schedule

Principal	

Interest	

Annual	

5/1 /1 9	
$ 3 460 000	
$	
$	82 002	
$	
11 /1/1 9	$ 3,460,000	$	$	97,108	$	179,109	
5/1/20	$ 3,460 000	$	50 000	$	97 1 08	$	
11 /1 /20	$ 3,41 0,000	$	$	95,983	$	243,090	
5/1 /21	$ 3,410,000	$	50,000	$	95,983	$	
11 /1 /21 	$ 3,360,000	$	$	94,858	$	240,840	
5/1 /22	$ 3,360,000	$	50,000	$	94,858	$	
11/1 /22	$ 3,31 0,000	$	$	93,733	$	238,590	
5/1 /23	$ 3,310,000	$	55,000	$	93,733	$	
11 /1 /23	$ 3,255,000	$	$	92,495	$	24 1 ,228	
5/1/24	$ 3,255,000	$	60,000	$	92,495	$	
1 1/1 /24	$ 3,1 95,000	$	$	90,965	$	243,460	
5/1/25	$ 3,1 95,000	$	60,000	$	90,965	$	
11 /1 /25	$ 3,1 35,000	$	$	89,435	$	240,400	
5/1/26	$ 3,1 35,000	$	65,000	$	89,435	$	
11 /1 /26	$ 3,070,000	$	$	87,778	$	242,213 	
5/1 /27	$ 3,070,000	$	65,000	$	87,778	$	
11 /1 /27	$ 3,005,000	$	$	86,120	$	238,898	
5/1 /28	$ 3,005,000	$	70,000	$	86,120	$	
1 1/1 /28	$ 2,935,000	$	$	84,335	$	240,455	
5/1/29	$ 2,935,000	$	75,000	$	84,335	$	
11 /1 /29	$ 2,860,000	$	$	82,423	$	241 ,758	
5/1/30	$ 2,860,000	$	80,000	$	82,423	$	
1 1 /1/30	$ 2,780,000	$	$	80,143	$	242,565	
5/1 /31	$ 2,780,000	$	85,000	$	80,143	$	
11 /1 /31 	$ 2,695,000	$	$	77,720	$	242,863	
5/1/32	$ 2,695,000	$	90,000	$	77,720	$	
11 /1 /32	$ 2,605,000	$	$	75,1 55	$	242,875	
5/1/33	$ 2,605,000	$	95,000	$	75,155	$	
11 /1 /33	$ 2,51 0,000	$	$	72,448	$	242,603	
5/1 /34	$ 2,51 0,000	$	1 00,000	$	72,448	$	
1 1/1 /34	$ 2,410,000	$	$	69,598	$	242,045	
5/1/35	$ 2,410,000	$	1 05,000	$	69,598	$	
1 1/1 /35	$ 2,305,000	$	$	66,605	$	24 1,203	
5/1 /36	$ 2,305,000	$	11 0,000	$	66,605	$	
11 /1 /36	$ 2,1 95,000	$	$	63,470	$	240,075	
5/1 /37	$ 2,1 95,000	$	11 5,000	$	63,470	$	
11 /1 /37	$  2,080,000	$	$	60,1 93	$	238,663	
5/1/38	$ 2,080,000	$	1 25,000	$	60,1 93	$	
11 /1/38	$ 1, 955,000	$	$	56,630	$	241 ,823	
5/1 /39	$ 1 ,955,000	$	130,000	$	56,630	$	
11 /1/39	$ 1 ,825,000	$	$	52,925	$	239,555	

8

Windward Community Development District Serles 201 8A-1 , Special Assessment Revenue Bonds
(Term Bonds Combined)

Date	

Balance	Amortization Schedule
Principal	

Interest	

Annual	

5/1 /40	
$ 1 ,825,000	
$	140,000	
$	52,925	
$	
1 1/1 /40	$  1 ,685,000	$	$	48,865   $	241 ,790
5/1/41	$  1,685,000	$	145,000   $	48,865 $
11 /1 /41	$  1 ,540,000	$	$	44,660   $	238,525
5/1/42	$  1 ,540,000	$	155,000   $	44,660 $
11 /1 /42	$  1 ,385,000	$	$	40,165  $	239,825
5/1/43	$  1 ,385,000	$	1 65,000   $	40,165 $
11 /1/43	$  1 ,220,000	$	$	35,380   $	240,545
5/1 /44	$  1 ,220,000	$	1 75,000   $	35,380 $
1 1/1 /44	$  1 ,045,000	$	$	30,305   $	240,685
5/1 /45	$  1 ,045,000	$	1 85,000   $	30,305 $
11 /1 /45	$	860,000	$	$	24,940   $	240,245
5/1 /46	$	860,000	$	1 95,000   $	24,940 $
11 /1 /46	$	665,000	$	$	19,285   $	239,225
5/1/47	$	665,000	$	21 0,000   $	19,285 $
11 /1 /47	$	455,000	$	$	13,195  $	242,480
5/1/48	$	455,000	$	220,000   $	13,1 95 $
11 /1 /48	$	235,000	$	$	6,815  $	240,01 0
5/1 /49	$	235,000	$	235,000	$	6,815 	$	241 ,81 5	
Totals		$ 3,460,000	$ 3,949,452	$ 1,409,452 I	

9

Windward Community Development District Series 201 BA-2, Special Assessment Revenue Bonds
(Term Bonds Due 11 /1 /2029)

Amortization Schedule
Date	Balance	Coupon	Principal	Interest	Annual

11 /1 /19	$  3,970,000	5.800%	$	$	11 5,1 30	$	11 5,130
5/1 /20	$  3,970,000	5.800%	$	$	115 ,1 30	$
11 /1 /20	$ 3,970,000	5.800%	$	$	11 5,1 30	$	230,260
5/1 /21	$ 3,970,000	5.800%	$	$	115 ,130	$
1 1 /1 /21	$  3,970,000	5.800%	$	$	11 5 ,130	$	230,260
5/1 /22	$ 3,970,000	5.800%	$	$	11 5,130	$
1 1 /1 /22	$ 3,970,000	5.800%	$	$	11 5,130	$	230 ,260
5/1 /23	$ 3,970,000	5.800%	$	$	11 5,1 30	$
11 /1 /23	$ 3,970 ,000	5.800%	$	$	115 ,1 30	$	230,260
5/1 /24	$  3,970,000	5.800%	$	$	11 5,1 30	$
11 /1 /24	$ 3,970,000	5.800%	$	$	11 5 ,1 30	$	230,260
5/1/25	$ 3,970,000	5.800%	$	$	11 5,130	$
1 1 /1 /25	$ 3,970 ,000	5.800%	$	$	11 5,1 30	$	230 ,260
5/1/26	$ 3,970 ,000	5.800%	$	$	115 ,130	$
11 /1/26	$ 3,970,000	5.800%	$	$	11 5,130	$	230 ,260
5/1/27	$ 3,970,000	5.800%	$	$	11 5,130	$
11 /1 /27	$ 3,970,000	5.800%	$	$	11 5,1 30	$	230,260
5/1 /28	$  3,970,000	5.800%	$	$	11 5,1 30	$
11 /1 /28	$ 3,970 ,000	5.800%	$	$	11 5 ,1 30	$	230,260
5/1 /29	$  3,970,000	5.800%	$	$	115 ,1 30	$
11 /1 /29	$ 3,970 ,000	5.800%	$ 3,970,000	$	11 5, 1 30	$ 4,200,260
Totals	$  3,970,000	$ 2,417,730	$ s,3a1,130 I

10 

SECTION VI 1 1

Upon recording, this instrument should be returned to:
Windward Community Development District
·al

135 W. Central Blvd., Suite 320 Orlando, Florida 3280 l

(This space reserved for Clerk)

DISCLOSURE OF PUBLIC FINANCING AND MAINTENANCE OF IMPROVEMENTS TO REAL PROPERTY UNDERTAKEN BY THE WINDWARD COMMUNITY DEVELOPMENT DISTRICT 2018A PROJECT

Board of Supervisors1
Windward Community Development District

John E. Kassik Chairperson
Jimmy Clark Vice Chairperson

Tom Franklin Assistant Secretary
Walter D. Beeman Assistant Secretary
William Ellis Roe Assistant Secretary

Governmental Management Services - - Central Florida, LLC 135 W. Central Blvd., Suite 320
Orlando, Florida 32801
(407) 841-5524

District records are on file at the offices of Governmental Management Services and are available for public inspection upon request during normal business hours.

1 This list reflects the composition of the Board of Supervisors as of February 23, 201 8. For a current list of Board Members, please contact the District Manager's office.

TABLE OF CONTENTS
Introduction .............................................•.	3
What is the District and how is it governed?	4
What infra�tructure improvements does the District provide
and how are the improvements paid for?	5
Assessments, Fees and Charges ..•...........•••...........•............•.............•.....••...................••.....•.	8
Method    of   Collection ..........•........•.•......................................•......•.....•.•................•.••.................••.    9

WINDWARD COMMUNITY DEVELOPMENT DISTRICT INTRODUCTION
The Windward Community Development District ("District") is a local unit of special-purpose government created pursuant to and existing under the provisions of Chapter 190, Florida Statutes. Under Florida law, community development districts are required to take affirmative steps to provide for the full disclosure of information relating to the public financing and maintenance of improvements to real property undertaken by such districts. Unlike city and county governments, the District has only certain limited powers and responsibilities. These powers and responsibilities include, for example, construction and/or acquisition of certain master stormwater management system, onsite transportation improvements, offsite improvements, potable water distribution, sanitary sewer system, reclaimed water distribution system, landscaping, walls, monuments, electrical distribution (undergrounding) & lights, and professional fees.

DISCLOSURE OF PUBLIC FINANCING AND MAINTENANCE OF IMPROVEMENTS TO REAL PROPERTY UNDERTAKEN BY THE WINDWARD COMMUNITY DEVELOPMENT DISTRICT
Under Florida law, community development districts are required to take affirmative steps to provide for the full disclosure of information relating to the public financing and maintenance of improvements to real property undertaken by such districts. The law specifically provides that this information shall be made available to all persons currently residing within the District and to all prospective District residents. The following information describing the Windward Community Development District and the assessments, fees and charges that may be levied within the District to pay for certain community infrastructure is provided to fulfill this statutory requirement.

What is the District and how is it governed?
The District. is an independent special taxing district, created pursuant to and existing under the provisions of Chapter 190, Florida Statutes (the "Act"), and established by Ordinance No. 2017-21 enacted by the Board of County Commissioners of Osceola County, Florida, which was effective on April 11, 201 7. The District encompasses approximately 127.74 acres of land located entirely within the boundaries of Osceola County, Florida. As a local unit of special-purpose government, the District provides an alternative means for planning, financing, constructing, operating and maintaining various public improvements and community facilities within its jurisdiction.

The District is governed by a five-member Board of Supervisors, the members of which must be residents of the State and citizens ofthe United States. Within ninety (90) days of appointment of the initial board, members were elected on an at-large basis by the owners of property within the District, each landowner being entitled to one vote for each acre of land with fractions thereof rounded upward to the nearest whole number. Elections are then held every two years in November. Commencing when both six years after the initial appointment of Supervisors have passed and the District has attained a minimum of two hundred and fifty (250) qualified electors, Supervisors whose terms are expiring will begin to be elected by qualified electors of the District. A "qualified elector" in this instance is any person at least eighteen (18) years of age who is a citizen of the United States, a legal resident of Florida and of the District, and who is also registered with the Supervisor of Elections to vote in Osceola County. Notwithstanding the foregoing, if at any time the Board proposes to exercise its ad valorem taxing power, it shall, prior to the exercise of such power, call an election at which all members of the Board shall be elected by qualified electors ofthe District.

Board meetings are noticed in a local newspaper and conducted in a public forum in which public participation is permitted. Consistent with Florida's public records laws, the records of the District are available for public inspection during normal business hours. Elected members of the Board are similarly bound by the State's open meetings law and are generally subject to the same disclosure requirements as other elected officials under the State's ethics laws.

What infrastructure improvements does the District provide and how are the improvements paid for?

The District is comprised of approximately 127.74 acres located entirely within Osceola County, Florida. The portion of the District known as the 201 8A Project consists of approximately 29.3 developable acres within the District. The legal description of the lands encompassed within the 2018A Project is attached hereto as Exhibit A. The public infrastructure necessary to support the District' s development program for the 201 8A Project includes, but is not limited to, certain master stormwater management system, onsite transportation improvements, offsite improvements, potable water distribution, sanitary sewer system, reclaimed water distribution system, landscaping, walls, monuments, electrical distribution (undergrounding) & lights, and professional fees. These infrastructure improvements are more fully detailed below. To plan the infrastructure improvements necessary for the District, the District adopted a Master Engineer's Report dated April 27, 201 7, which details all ofthe improvements contemplated for the completion of the infrastructure of the District (the "Capital Improvements Plan") , which was supplemented for the 2018A Project by its Supplemental Engineer's Report dated October 24, 2018 (the "201 8A Project"). Copies of the Engineer's Reports are available for review in the District's public records.
These public infrastructure improvements have been and will be funded by the District's sale of bonds. On August 29, 2017, the Circuit Court of the State of Florida, in and for Osceola County, Florida, entered a Final Judgment validating the District's ability to issue an aggregate principal amount not to exceed $26,880,000 in Special Assessment Revenue Bonds for infrastructure needs ofthe District.
On November 14, 2018, the District issued a series of bonds for purposes of partially financing the construction and acquisition costs of infrastructure for the Capital Improvement Plan. On that date, the District issued its Windward Community Development District, Special Assessment Revenue Bonds, Series 201 8A-l and Series 2018A-2 (together the "Series 201 8A Bonds"), in the amount totaling $7,580,000. Proceeds of the Series 2018A Bonds are being used to finance the cost of a portion of the acquisition, construction, installation, and equipping ofthe 2018A Project.
Sections	Description ofSeries 201SA Project Capital ImprovementPlan
Roadway Improvements

As indicated above, the District will fund roadway construction internal to the District consisting of local roadways. Exhibit 5, Roadway Ownership Map, provides a graphical representation of the proposed improvements. All such local roadways will be open to the public.
Stormwater M anagement

As indicated above, the District will fund the construction of the master stormwater management system for the lands within the District. This system is made up ofwet detention stormwater treatment ponds, control structures, spreader swales, inlets, manholes and storm pipes. The proposed ponds and outfall structures have been designed to provide water quality treatment and attenuation in accordance with Osceola County and the South F lorida Water Management District regulations. The stormwater management system has been designed to accommodate on-site runoff in addition to offsite flows which have historically entered the proj ect site. Exhibit 6A, Post-Development Basin Map provide graphical representations of the proposed stormwater management system. Stormwater Ponds lA,  13A, 1 4C, 16C, and 3A are included in the 201 8AProj ect.

Year Floodplain

Pursuant to the Federal Emergency Management Agency's (FEMA) Flood Insurance Rate Map (FIRM) panels 1 2097C 0040G and 12097C 0030G both dated June 1 8, 2013, none of the project site is located within the 100-year Flood Hazard Area (FHA), Zone AE or Zone A. Exhibit 6C, FEMA 100-Year Floodplain details the floodplain limits relative to the District boundaries.

The lack of FEMA FHA does not preclude any Jurisdiction having permitting authority from requiring the establishment ofBase Flood Elevations (BFE) nor to avoid measures resulting from any filled areas below the BFE which will require mitigation in the form of a volume-for-volume match between BFE impacts and compensating storage.

Master Infrastructure
Various master infrastructure elements funded by the developer are not eligible for reimbursement and are therefore not included in the first bond issuance. These include earthworks and stabilization associated with private residential lots  and  costs  due  to  non-tangible  items  such  as  permit  fees, m obilization, maintenance of traffic, performance bonds, asbuilt surveys, and erosion control maintenance. Master infrastructure elements included in the first bond issuance are detailed herein.

Phase 1, 4 & 3A Roadways
The primary roadway improvements include approximately 12,500 linear feet of road and will define the major ingress and egress points throughout the Development as well as serve as the collector roads to support future residential development. The roadways will also serve as locations for the placement of utility infrastructure needed to serve the development ofthe project, see Exhibit 5.

Potable Water Distribution System

The District will fund the construction of the water distribution system within the District and those portions required to connect to existing or proposed offsite facilities. The p otable water system will be conveyed to, and owned and maintained by 1 WA once it has been certified complete. The main sizing within the District, sized to provide water to residents of the District, will be  required  to.  be designed and constructed based on the Master Utility Plan (MUP). Exhibit 7, Potable Water Distribution System Map, provides a graphical representation of the water mains to be constructed within Phase 1 and the overall District.

Reclaimed Water Distribution System

The District will fund the construction of the reclaimed water distribution system within the District and those portions required to connect to existing or proposed offsite facilities. The reclaimed water system will be conveyed to, and owned and maintained by the District once it has been certified complete by the District. The main sizing within the District, sized to provide reclaimed water to the

lot boundaries and common areas, will be required to be designed and constructed based on the MUP. Exhibit 8, Reclaimed Water Distribution System Map, provides a graphical representation of the existing and proposed offsite reclaimed water system and onsite Phase 1 and overall system contemplated within the District.
Wastewater System
The District will fund the construction of the gravity sewer, force main, and lift station infrastructure within the District and those portions required to connect to existing or proposed offsite facilities. The wastewater system will be conveyed to, and owned and maintained by TWA once it has been certified complete by the District. The main sizing and lift stations within the District, sized to provide wastewater service to the residents of the District, will be required to be designed and constructed based on the MUP. Exhibit 9, Wastewater System Map, provides a graphical representation of the wastewater system and onsite Phase 1 and overall system contemplated within the District.

Landscape & Hardscape

The landscaping and irrigation of the primary roadways will provide the "first impression" of the Development. The District will fund landscape and hardscape construction and maintenance within common areas which may include perimeter landscape buffers, master signage, way finding signage, entry hardscape features, entry landscape, amenity area landscape and hardscape, pedestrian/multi­ purpose trails, and street trees. The District will own and maintain foregoing improvements.

Electrical Distribution and Street Lights

Most, if not all, District constructed Master Infrastructure will include underground electric and street lighting. The street lighting system will be constructed in cooperation with Osceola County, Duke Energy and the Developer. The District will fund the cost to trench the underground installation only. Leasing and monthly service charges associated with the upgraded street lighting fixtures along District owned and maintained roadways within the District are the responsibilities of others. Duke Energy and the appropriate community entity will own and maintain the electric and street light infrastructure.

Assessments, Fees and Charges
The costs of acquisition or construction ofa portion of these infrastructure improvements have been financed by the District through the sale of its Series 201 8A Bonds. The annual debt service payments, including interest due thereon, are payable solely from and secured by the levy of non-ad valorem or special assessments against lands within the District which benefit from the construction, acquisition, establishment and operation of the District's improvements. The annual debt service obligations of the District which must be defrayed by annual assessments upon each parcel of land or platted lot will depend upon the type of property purchased. Provided below are the current maximum annual debt assessment levels for property within the 2018A Project for the Series 201 8A Bonds. Interested persons are encouraged to contact the
7

District Manager for information regarding special assessments on a particular lot or parcel of lands. A copy of the District's assessment methodology and assessment roll are available for review in the District's public records.
The current maximum annual debt assessments for the Series 2018A Bonds per unit within the 2018A Project are as follows:

Product Type	Series 2018A-l Maximum Annual Debt
Assessment Per Unit	Series 2018A-2 Maximum Annual Debt
Assessment Per Unit	
Single Family - 45' 	$960	$1,216	
Single Family - 50'	$960	$1,440	
Duplex	$960	$770	
Note: The maximum annual debt assessments have been grossed up to include collection costs from Osceola County and a maximum discount for early payment as authorized by law.

The Series 2018A Bond Debt Assessments described above exclude any operations and maintenance assessments ("O&M Assessments") which may be determined and calculated annually by the District's Board of Supervisors and are levied against all benefitted lands in the District. A detailed description of all costs and allocations which result in the formulation of assessments, fees, and charges is available for public inspection upon request.
The Capital Improvement Plan and financing plan of the District as presented herein reflect the District's current intentions, and the District expressly reserves the right in its sole discretion to change those plans at any time. Additionally, the District may undertake the construction, reconstruction, acquisition, or installation of future improvements and facilities, which may be financed by bonds, notes, or other methods authorized by Chapter 190, Florida Statutes.

Method of Collection
The District' s Series 2018A Bond Debt Assessments and/or operation and maintenance assessments may appear on that portion of the annual real estate tax notice entitled "non-ad valorem assessments," and will be collected by the Osceola County Tax Collector in the same manner as county ad valorem taxes. Each property owner must pay both ad valorem and non-ad valorem assessments at the same time. Property owners will, however, be entitled to the same discounts as provided for ad valorem taxes. As with any tax notice, if all taxes and assessments due are not paid within the prescribed time limit, the tax collector is required to sell tax certificates which, if not timely redeemed, may result in the loss of title to the property. The District may also elect to collect the assessment directly.
This description of the District' s operation, services and financing structure is intended to provide assistance to landowners and purchasers concerning the important role that the District plays in providing infrastructure improvements essential to the use and development of this
8

community. If you have any questions or would simply like additional information about the District, please write to or call the: District Manager, Windward Community Development District, 135 W. Central Blvd., Suite 320, Orlando, Florida 32801or call (407) 841-5524.
The information provided herein is a good faith effort to accurately and fully disclose information regarding the public financing and maintenance of improvements to real property undertaken by the District and should only be relied upon as such. The information contained herein is, and can only be, a status summary of the District's public financing and maintenance activities and is subject to supplementation and clarification from the actual documents and other sources from which this information is derived. In addition, the information contained herein may be subject to change over time, in the due course of the District's activities and in accordance with Florida law. Prospective and current residents and other members ofthe public should seek confirmation and/or additional information from the District Manager's office with regard to any questions or points ofinterest raised by the information presented herein.

9

IN WITNESS WHEREOF, this Disclosure of Public Financing and Maintenance of Improvements to Real Property Undertaken has been executed as of the _ 	day of
_ 	_ 	, 2019, and recorded in the Official Records of Osceola County, Florida.
WINDWARD COMMUNITY DEVELOPMENT DISTRICT

By:	John E. Kassik
Chairman

Witness Print Name

Witness Print Name

STATE OF FLORIDA COUNTY OF OSCEOLA
The foregoing  instrument	was	acknowledged	before	me	this    	

day	of

_ 			, 2019, by John E. Kassik, Chairman of the Windward Community Development	District,	who	is	personally	known	to	me	or	who	has	produced
__ 	_ 	as identification, and did [ ] or did not [ ] take the oath.

Notary Public, State of Florida
Print Name:--------------
Commission No. :------------
My Commission Expires: 	____

10 

SECTION	IX

2018A ACQUISITION AND CONSTRUCTION REQUISITION
The undersigned, an Authorized Officer of Windward Community Developmeµt District (the "District") hereby submits the following requisition for disbursement under and pursuant to the terms ofthe Master Trust Indenture from the District to U.S. Bank National Association, as trustee (the "Trustee"), dated as ofNovember 1, 2018 (the "Master Indenture"), as supplemented by the First Supplemental Indenture from the District to the Trustee, dated as of November l, 2018 (the Master Indenture as amended and supplemented is hereinafter referred to as the "Indenture") (all capitalized terms used herein shall have the meaning ascribed to such tem1 in the Indenture):

(A)
(B)

Requisition Number: .i
Name of Payee:	k . l-\ •.., .,,, ,-Ji ..,.,;I

1-f..(..

Amount Payable:	t· c., (. o c., &of "1   j'1
Purpose for which paid or incurred (refer also to specific contract ifamount is due and payable pursuant to a contract involving progress payments, or, state Costs of Issuance, if applicable):
The undersigned hereby certifies that obligations in the stated amount set forth above have been incurred by the District, that each disbursement set forth above is a proper charge against the 2018A Acquisition and Construction Account that each disbursement set forth above was incurred in connection with the acquisition and/or construction of the 201 8A Project and each represents a Cost ofthe 201 8A Project, and has not previously been paid.
The undersigned hereby further certifies that there has not been filed with or served upon the District notice of any lien, right to lien, or attachment upon, or claim affecting the right to receive payment of, any ofthe moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.
The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the District is at the date of such certificate entitled to retain.
Attached hereto are originals or duplicate copies of the invoice(s) from the vendor ofthe property acquired or services rendered with respect to which disbursement is hereby requested.
WINDWARD COMMUNITY DEVELOPMENT DISTIDCT

47450820;1

CONSULTING ENGINEER'S APPROVAL
The undersigned Consulting Engineer hereby certifies that this disbursement is for a Cost of the 201 8A Project and is consistent with: (i) the applicable acquisition or construction contr:act; (ii) the plans and specifications for the portion of the 2018A Project with respect to which such disbursement is being made; and, (ii) the report of the Consulting Engineer for the 201 8A Project, as such report shall have been amended or modified on the date hereo£ The undersigned further certifies that (a) the 201 8A Project improvements to be acquired have been completed in accordance with the plans and specifications therefore; (b) the 201 8A Project improvements are constructed in a sound workmanlike manner and in accordance with industry standards; (c) the purchase price to be paid by the District for the 2018A Project improvements is no more than the lesser of(i) the fair market value of such improvements and (ii) the actual cost of construction of such improvements; (d) the plans and specifications for the 201 8A Project improvements have been approved by all regulatory bodies required to approve them or such approval can reasonably be.expected to be obtained; (e) all currently required approvals and pennits for the acquisition, construction, reconstruction, installation and/or equipping of the portion of the 201 8A Project for which disbursement is made have been obtained from all applicable regulatory bodies; (f) for that portion of the 201 8A Project being acquired, the seller bas paid all contractors, subcontractors, and materialmen that have provided services or materials in connection with the portion ofthe 201 8A Project for which disbursement is made hereby; and
upon payment of the disbursement hereby, sufficient amounts will remain on deposit in the 201 8A Acquisition and Construction Account to complete the 201 8A Project

[CO�EER]

47450820; 1	2

Exhibit 15
Windward Community Development District Summary ofTotal Cost

CDD Engineer'•

Four Seasons at Orlando Phases 1A & 1B Funded Improvement•

Four Seasons at Orlando Phases 2A,

Four Season• at
Orlando Phase 3A	2018A Project

Report Estimated Cost

Based on Wal-Rose Pay Application•

2B, & 2C Contracted Improvements Based on Wal-Rose Contract

Contracted
Improvements Based on Wal-Rose Contract

(Funded/ Contracted Total Costs)

Facility

Potable Water Distribution System	$	2,112,000	S	.	$	194 785.24	$	171,977.37	S	264,813.89	$	127,146.66	$	758,723.16	
Sanitary Sewer System	$	3,544,000	S	.	$	89,451.35	$	575,1 50.28	S	253,975.52	$	158,641.44	$	1,077,218.59	

Master Stonnwater Management System Onsite Transportation Improvements Offiste Improvements

Reclaimed Water Distribution System Landscaping, Walls, and Monuments Electrical Distribution & Street Lights Ecological Mitigation
Subtotal

Tract	Mase Gradin2	Spine Road	Tract C	Tract D

s

$	2,836,000   S	400,281.19  $	532,534.91   $	257,055.30  $	600,051 .20  $
3,452,000   $	21,695.00  S	838,888.25  $	408,818.52  S	355,873.99 S
$	578,000  $	.	$	90,647.32   S	36,376.99   $	104,467.60  $

$	576,000   S	-	s	73.291.27  $	232.109.92  $	150,603.23  $
$	2,682,000   $	.	$	150,128.50  S	1,277,926.98   $	303,515.00 $
s	780,000    $	-	$	-	$	159,551.92   $	19,680.00  S
s	1 ,082,000    $	.	$	-	s	-	$	-	$
$	17,642,000   S	421,976  $	1,969,727  $	3,11 8,967  $	2,052,980   $

Tract E
387,734.64   $	2,177,657.24
359,948.16  $	1,985,223.92
244 849.58   $	476,341.49

58,629.00   $	514,633.42
12 590.00   $	1,744,160.48

-

-	$	179,231.92
-	$
1,349,539  $	8,913,190.22

Soft Costs	s	2,423,000	S	$	$	1,534,201.89	$	178,848.96  $	-	$	1,713,050.85	

Contingency (15% ofHard Costs)	
$	2,647,000	
S	.	$	.	$	.	s	-	$	-	$	-	

Total

$	22,712,000	421,976.19	1,969,726.84	4,653,169.17	2,231,829.39

1,349,539.48	10,626,241.07

WINDWARD COD - PHASE 1 COST TABULATION
ID   Facility
Master Stormwater Management System
Onsite Transportation Improvements
Offiste Improvements
Potable Water Distribution System S Sanitary Sewer System
Reclaimed Water Distribution System
Landscaping, Walls, and Monuments
Electrical Distribution & Street Lights
Ecological Mitigation

Description

Erosion Control	1	$	3,750.00	$	3,500.00		
Seed and Mulch	1	$	12,023.SS			
Clearing and Grubing (Bum on Site)	1	$	93,500.00			
Silt Fence	1	$	22,713.70			
Earthwork - Cut to FIii	1	$	25,841.86			
Earthwork - Cutto Stockpile	1	$	119,712.01			
Bermuda Sod For Tie in Slopes	1		$	40,309.00		
Bahia Sod	1		$	16,506.24	$	16,896.00	
ROADS AND PAVING					
12" Stabilized Haul Road	2	$	8,500.00			
2.s· Type SP-1 2.5 Asphalt	2		$	19S,S70.00		
12" Stabilized Subrade	2		$	85,527.00	$	53,975.00	

ClearinP. Earthwork & Erosion Control

ID	Mass Grading	Spine Road

Phase 1

6" Limerock Base
8" Limerock Base (Compacted) 1 .25" FOOT SP-9.5 Asphalt
Mill & Resurface (1 .5" SP-12.5 Asphalt) Miami Curb

2
2	$	212,265.00
2
2
2

$	111,961.00

$	84,460.00

Type "A" Curb	2	$	75,437.50	$	5,562.00	
Type "F" Curb	2	$	93,590.00		
5' Wide Handicap Ramp	2	$	7,950.00		
8' Wide Handicap Ramp	2	$	10,450.00	$	10,450.00	
Handycap Ramp w/ADA Mat	2	$	3,180.00		
5' x 4" Sidewalk Concrete	2	$	49,9S3.7S	$	26,180.00	
8' x 4" Sidewalk Concrete	2	$	95,634.00		
3' Valley Gutter	2	$	1,085.00		
Stop Bar - Thermo	2		$	278.66	
Crosswalk - Thermo	2		$	750.00	
Street/Stop Combo Sign	2		$	1,650.52	
Speed Limit Sign	2		$	512.32	
Pavement Marking/Striping (Thermo) & Signage	2			
Pedestrian/Golf Cart Crossing Path Sign	2		$	S63.02	

$	85,680.00

Golf Cart Path
Open Cut and Repair

2	$	6,198.50
2	$	13,195.00   $	2,047.SO

$	26,796.00

WINDWARD COD - PHASE 1 COST TABULATION
ID  Facility
Master Stormwater Management System
Onsite Transportation Improvements
Offiste Improvements
Potable Water Distribution System
s Sanitary Sewer System
Reclaimed Water Distribution System
Landscaping, Walls,  and Monuments
Electrical Distribution & Street Lights
Ecological Mitigation

Description

Drainage Storm

1 5" RCP	1		$	13,312.80	$	7,822.66	
18" RCP	1	 		$	6,229.98	$	900.72	
24" RCP	1		$	2,400.40	$	25,027.70	
30" RCP	1		$	43,232.86	$	27,320.20	
36" RCP	1	$	39,763.20	$	47,728.00	$	43,107.20	

fm!

ID	Mass Grading	Spine Road

Phase 1

42" RCP
54" RCP

FOOT Type 'P-1 ' Curb Inlet	1	$	24,879.66	$	49,759.32	
FOOT Type 'P-2' Curb Inlet	1	$	12,364.89	$	22,363.55	
FOOT Type 'J-1 ' Curb Inlet	1	$	53,811.27	$	5,979.03	

Drainage �tryctur!i

1	$	43,714.65
1	$	9,732.60   $	57,638.62

$	26,323.65

FOOT Type 'J-2' Curb Inlet FOOT Type 'J-3' Curb Inlet
FOOT Type 'J-1' Curb Inlet (Top Only) FOOT Type 'J-2' Curb Inlet (Top Only) FOOT Type 'P' Manhole
FOOT Type 'J' Manhole
FOOT Type 'J' Manhole (Modified 8' x 8')

1	$	16,134.75
1	$	5,003.54
1	$	2,533.00

-

1	$	2,533.00
1	$
1	$	16,079.80   $	25,343.44
1	$	10,679.89

$	5,911.05

$	2,645.88
$	6,240.48

FOOT Type 'D' Ditch Bottom Inlet	1	$	5,340.22		
FDOT Type 'H' Ditch Bottom Inlet	1	$	12,175.66		
FOOT 36" Mitered End Section	1	$	2,173.45		
Convert MH Top to Type 2 C.I. Top	1		$	2,533.00	
Tie Into Exisitng Structure	1		$	2,000.00	
Testing Per County Requirements	1	$	1,860.00	$	11,299.75	$	7,524.00	
Stonn Drainage Dewatering	1	$	8,928.00	$	41,090.00		

WINDWARD COD - PHASE 1 COST TABULATION 
ID   Facility
Master Stormwater Management System
Onsite Transportation Improvements
Offiste Improvements
Potable Water Distribution System
Sanitary Sewer System
Reclaimed Water Distribution System
Landscaping, Walls,  and Monuments
Electrical Distribution & Street Lights
Ecological Mitigation

Description

WATER DISTRIBUTION

ID	Mass Grading	Spine Road

Phase 1

6" PVC Water Main - DR18	4		$	5,502.90	
8" PVC Water Main -DR18	4	$	5,452.92	$	49,900.95	
12" PVC Water Main - DR18	4	$	81,879.73		
6" Gate Valves w/Box	4		$	1,062.13	
8" Gate Valves w/Box	4	$	10,760.80	$	13,451.00	
12" Gate Valves w/Box	4	$	30,708.60		
8" WM Fittings	4	$	1,551.96		
12" WM Fittings	4	$	16,860.52		
2'' Poly Main	4		$	3,214.80	
Fire Hydrant Assembly	4	$	15,030.68	$	22,546.02	
Hydraguard Auto Flushing Device
Single Service Assembly*	4
4	$	548.92	$	5,983.99
$	7,562.85	
Double Service Assembly*	4		$	35,008.65	
Temp Jumper	4	$	1,750.00	$	1,750.00	
Testing & Chlorination Per TWA Rqmts	4	$	3,096.55	$	3,171.35	
Bacteriological Sample Points	4		$	300.00	
2" Blowoff	4	$	29,919.95	
Fittings - Water	4	$	22,522.73	
1 2" x 12" Tapping Sleeve	4	$	7,462.66		
Tie Into Existing WM	4	$	500.00	$	1,950.00	
REUSE WATER DISTRIBUTION				
4" PVC Reuse Water Main DR18	6	$	27,356.49	$	42,239.68	
6" PVC Reuse Water Main DR-18	6	$	10,173.00		
4" Gate Valve w/Box	6	$	13,479.15	$	80,887.49	
6" Gate Valve w/Box	6	$	1,062.13		
4" RWM Fittings	6	$	7,002.90		
6" RWM Fittings	6	$	2,559.55		
2" Poly Main
2" Blowoff	6
6	$	4,673.05	$	3,351.60	
2" Reuse Service	6		$	1,763.38	
Single Service
Double Service	6
6		$	6,563.83
$	35,656.08	
Pennanent Blow-Off Assembly	6	$	2,235.00		
Testing Per Utility Requirements	6		$	2,910.00	
16" x 16" Tapping Service	6	$	4,250.00		
Tie into Existing RWM	6	$	500.00	$	1,000.00	
Reclaim Fittings	5		$	14,189.41	

WINDWARD COD - PHASE 1 COST TABULATION 

	ID	Faclllty		
	1	Master Stormwater Management System		
	2	Onsite Transportation Improvements		
	3	Offiste Improvements		
	4	Potable Water Distribution System		
	5	Sanitary Sewer System		
	6	Reclaimed Water Distribution System		
	7	Landscaping, Walls, and Monuments		
	8	Electrical Distribution & Street Lights		
	9	Ecological Mitigation		
Description	
ID	
Mass Grading	Spine Road	
Phase 1	

SANITARY SEWER				
8" PVC Pipe 0-6'	5	$ 	9,537.75 	
8" PVC Pipe 6-8'	5	$	495.90	$	2,375.10	
8" PVC Pipe 8-10'	5	$	3,818.25	$	9,061.98	
8" PVC Pipe 10-12'	5	$	3,952.50	$	7,777.50	
8" PVC Pipe 12-14'	5	$	5,378.64	$	6,680.32	
8" PVC Pipe 14-16'	5	$	4,800.66	$	11,410.07	
8" PVC Pipe 16-18'	5	$	4,567.80	$	560.25	
8" PVC Pipe 18-20'	5		$	8,793.00	
8" PVC Pipe 20-22'	5		$	5,852.25	
8" PVC Pipe 22-24'	5		$	6,547.40	
8" PVC Pipe 24-26'
Manhole 0-6'	5
5	$	3,058.35	$	19,737.72
$	9,175.05	
Manhole 6-8'	5	$	3,910.29	$	3,910.29	
Manhole 8-10'	5		$	9,483.74	
Manhole 10-12'	5	$	9,383.74		
Manhole 1 2-14'	5		$	6,015.94	
Manhole 1 4-1 6'	5	$	6,398.74	$	20,014.58	
Manhole 22-24'	5		$	21,285.81	
MH 26-28' Lined (MH 20)	5		$	47,300.72	
MH 16-18' Lined	5	$	14,441.58		
MH 1 6-18' Lined	5	$	7,851.42		
Core Existing Manhole	5		$	3,600.00	
Single lateral	5	$	477.25	$ 16,830.0 0 	
Double lateral	5		$	17,850.00	
Lift Station (Complete w/ Fence Enclosure)	5		$ 237,393.32 	
4" PVC FM
6" PVC FM	5
5	$	10,141.20	$	3,064.95	
6" Valve w/Box	5	$	1,227.53		
FM Fittings	5	$	3,847.50	$	1,500.00	
30" x 6" Tapping Sleeve FM	5	$	-		
Dewatering
Tie Into Existing Plug Valve	5
5	$	3,675.00	 $	-	
Testing Per Utility Requirements (Gravity Sewer)	5	$	2,025.00	$	12,337.50	
Testing Per Utility Requirements (Force Main)	5	'	$	428.75	
SLEEVES (power)			
2" SCH 40 Gray (Duke)	8	$	12,800.00	
4" SCH 40 Gray (Duke)	8	$	4,000.00	
6" SCH 40 Gray (Duke)	8	$	2,880.00	

WINDWARD COD - PHASE 1 COST TABULATION
ID   Facility
Master Stormwater Management System
Onsite Transportation Improvements
Offiste Improvements
Potable Water Distribution System
Sanitary Sewer System
Reclaimed Water Distribution System
Landscaping, Walls, and Monuments
Electrical  Distribution & Street Lights
Ecological Mitigation

Description

ID	Mass Grading	Spine Road

Phase 1

SLEEVES (irrigation)	
2" SCH 40 Gray (lrri))	7	$	1,650.00	
4" SCH 40 Gray (irri)	7	$	2,090.00	
MISCELLANEOUS			
Irrigation Relocates	7	$	128,890.70	
Bersmuda Sod Restoration	7	$	34,786.90	

CHANGE ORDER	
STORM
Jack and Bore Casing	1	$	40,350.60		
Deduct 36" RCP	1	$	(5,472.00)			
Deduct Open Cut and Repair	1	$	(13,195.00)			
Storm - Up-Sized Structures (D109, 105, 11 2)	1		$	3,762.72		
Storm - Revised Structures (D1 6C-Lex, D1 12)	1		$	( 1,105.98)		
Storm - Add J Bottom Manholes (Future Phases)	1		$	16,482.08		
Storm Additional 42" RCP	1		$	84,899.70		
Storm Deduct 36" RCP	1		$	(22,860.80)		
Storm Deduct 30" RCP	1		$	(20,561.97)		
Storm Deduct 15" RCP	1		$	(3,323.04)		
Deduct J-1 Curb Inlet (STDR D-9)	1			$	(5,979.03)	
Add New STR D-9 8'x8' Baffle Box	1			$	10,679.89	
WA TER					
Water Deduct 12" PVC WM	4		$	(10,238.05)		
REUSE					
8" X 8" Wet Tap	6	$	-	
8" DR-14 RWM 5' Deep	6	$	6,375.84	
Testing Per TWA	6	$	4,262.25	
4" RWM	6	$	32,006.73	
6" RWM	6	$	8,607.10	
8" RWM DR-18	6	$	32,434.86	
4"GV	6	$	1,797.22	
6"GV	6	$	1,062.13	
B"GV	6	$	-	
Misc Fittings	6	$	24,682.86	
6" Master Meter Assembly	6	$	6,847.96	
Bermuda Sod Restoration	7	$	4,660.00	
Bahia Sod Restoration	7	$	9,427.20	
Deduct 4" PVC RWM	6	$	(42,239.68)	
Deduct Testing per TWA	6	$	(2,910.00)	
Connect to Existing RWM	6	$	(1,000.00)	
Reclaimed Fittings	      6		$	(14,189.41)	

WINDWARD COD - PHASE 1 COST TABULATION
ID   Facility
Master Stormwater Management System
Onsite Transponation Improvements
Offiste Improvements
Potable Water Distribution System
Sanitary Sewer System
Reclaimed Water Distribution System
Landscaping, Walls, and  Monuments
Electrical Distribution & Street Lights
Ecological Mitigation

Description

ID	Mass Grading	Spine Road

Phase 1

CHANGE ORDER (CONTINUED)
SANITARY		
30" x 8" Wet Tap	5	$	7,794.92	
10" HOPE Upgrade At Lift Station	5	$	6,398.40	
6" SDR-1 8 FM 5' Deep	5	$	4,177.45	
6" Force Main	5	$	31,375.12	
6" GV	5	$	-	
Misc Fittings	5	$	12,143.69	
Testing Per TWA	5	$	6,041.00	
Deduct 4" FM
Deduct Fittings FM	5
5	$	(3,064.95)
$	(1,500.00)	
Deduct Tie into Exisitng Plug Valve	5	$	(500.00)	
Deduct Testing Per TWA	5	$	(428.75)	
  SLEEVES		
6" SCH 40 Gray (Duke)	8	$	2,640.00	
2" SCH 40 Gray (Duke)	8	$	21,262.50	
4" SCH 40 Gray (Duke)	8	$	6,935.00	
6" SCH 40 Gray (Duke)	8	$ 12,420.0 0 	
Deduct 4" SCH 40 Gray	8	$	(620.00)	
Deduct 2" SCH 40 Gray	8	$	(5,576.00)	
   HARDSACAPE		
Straight Trellis	7		$	20,000.00	
Bench/Recepticles/Dog Waste Station	7		$	17,532.18	
Pavers	7	$	150,128.50		
Monuments/Fencing/Columns/Retaining Wall	7		$	484,237.00	
LANDSCAPE				
Trees/Bushes/Sod	7		$ 460,653.00 	
Irrigation	7		$	114,000.00	

SECTION X

SECTION C

SECTION	1

Windward
Community Development District
Summary of Check Re(!ister
April 12, 2019 to May 9, 2019

I

Fund
General Fund

Date
4/16/19
4/23/19
5/7/19

Check No.'s
155-157
158-160
161

Amount
$
$
$

$

3,660.12
3,616.00
300.00
7,576.12

$	7,576.12 j

AP300R	YEAR-TO-DATEWAINCDCWOAURNDTSCDPADYA-BGLENEPRAELPAFIUDN/CDOMPUTER  CHECK  REGISTER	RUN	5/09/19	PAGE	1

*** CHECK DATES 04/12/2019 - 05/09/2019 ***

BANK A GENERAL FUND

CDHAECTKE

VEND#	. . D. A• T• EINVOIINCVEO. I• C. E. .   • Y• R• MEOXPEDNPSETDATCCOT. #. . SUB	SUBCLASS

VENDOR NAME	STATUS

AMOUNT

A• M. O• U• NCHECK . •#• • • 

4/ 16/19 00008 

4/16/19 00010 

4/10/19   3L3A1N9D4SCAPE2 0M1A9 0IN4T-3A2P0R-51 93800-46800 
DOWN TO EARTH LAWNCARE
4/04/19   0 973990511 1H3AN2 0SO1N9 0B3AY3 2 P0L-5, I3R8R0G0 -. 43000 
4/04/19   3 62 04 03811 0S1AN2D0Y1 9C0R3 E3EK20T-R5L3 8, I0R0G-43000 
4/04/19   3 87 98 40  F4O0UR2 0S1E9A0 S3ON3 2 B0L-V5D3 8, G0H0-43000 
4/04/19   5 079851 521 8F0OU2R01S9E0A3SO3N2 0, L-D5S3P8 0L0T-43000 

*	3, 166 .6 7

*

- - - - - - - - - - -3-, 1-66 -. 6 -7   000155 
13 .73 
*	15 .63
*	112 . 54
*	51 .55

4/16/19 00012 

DUKE ENERGY
4/ 01/19   1F1O5U2NTAIN2 S0E1R9 V0 4ICE3-2A0P-R5 31 89 00-46900 

- - - - - - - - - - - -1-93-.45-
*	300 .00

000156 

4/23/19 00015 

- - - - - - - - - - - - - - - - - -MA-RA  SOLUTION  CORP .
4/11/19   1R0P2L2C4 1T3X8V2/F0 I1L9T0E4R3D2 R0-IE5R3 8/C0H0G-57400 

- - - - - - - - - - - -3 -00-.0 -0   000157 
*	750 .00

4/23/19 00008 

- - - - - - - - - - - - - - - - - -M-Y RENEWABLE SOLUTIONS ; INC .
4/18/19   3I3N9S7 5T. SPRI2N0G1 9A0N4NU3A2L0 --A5P3R8 01 09 -46700 

- - - - - - - - - - - -75-0 -.00-
*	2,542 .00

000158 

4/23/19 00002 

5/07/19 00012 

- - - - - - - - - - - - - - - - -DO-WN  TO  EARTH  LAWNCARE 4/22/19   8T5I2T3L8E  ISS2U0E1 S9 /0L3 IE3N10-IS5S1U3E0S0-31500 
- - - - - - - - - - - - - - - - -LA-THAM , SHUKER, EDEN  &  BEAUDINE , LLP

MARA SOLUTION CORP .

5/01/19   1F1O7U9NTAIN2 S0E1R9 V0 5ICE3 2-M0A-Y5 31 89 00-46900 
TOTAL FOR BANK A
TOTAL FOR REGISTER

- - - - - - - - - - -2-,5 -42 -. 0 -0   000159 
*	324 . 00
- - - - - - - - - - - -3 -24 -. 0 -0   000160 
*	300 .00
300 .00 000161 
7,576.12
7,576 . 12

WWRD --WINDWARD--	TVISCARRA

SECTION 2

•	•	•	•

• • •

c•·=···=e·:i

•	•	•

Windward
Community Development District

Unaudited Financial Reporting April 30, 2019

•	•	•

TABLE OF CONTENTS

BALANCE SHEET

GENERAL FUND INCOME STATEMENT

SERIES 2018 DEBT SERVICE I NCOME STATEM ENT

SERIES 2018 CAPITAL PROJECTS INCOME STATEM ENT

MONTH TO MONTH

DEVELOPER CONTRIBUTION  SCH EDULE

LONG TERM DEBT SUMMARY

ASSESSMENT RECEI PT SCH EDULE

WINDWARD
COMMUNITY DEVELOPMENT DISTRICT BALANCE SHEET
April 30, 2019

ASSETS:	GENERAL
 	FUND			DEBT SERVICE
 	FUND			CAPITAL PROJECTS
 	FUND			
 	TOTALS		
CASH
INVESTMENTS
RESERVE A-1	$179,605		

$121,730				$179,605

$121,730	
RESERVE A-2			$119,480				$119,480	
REVENUE			$665				$665	
INTEREST A-1			$179,109				$179,109	
INTEREST A-2			$220,374				$220,374	
PREPAYMENT A-2			$151,617				$151,617	
CONSTRUCTION					$5,260		$5,260	
DUE FROM GENERAL FUND					$1,623		$1,623	
TOTAL ASSETS	$179,605		$792,975		$6,882		$979,463	
LIABILITIES:
ACCOUNTS PAYABLE	
$100						
$100	
DUE TO CAPITAL PROJECTS FUND	$1,623						$1,623	
FUND EQUITY:
FUND BALANCES:
RESTRICTED FOR DEBT 2018			

$792,975				

$792,975	
RESTRICTED FOR CAPITAL PROJECTS 2018					$6,882		$6,882	
U NASSIGNED	$177,883						$177,883	
TOTAL LIABILITIES & FUND EQUITY	$179,605		$792,975		$6,882		$979,463	

SERIES 2018 A-1/A-2

WINDWARD
COMMUNITY DEVELOPMENT DISTRICT
GENERAL FUND
Statement of Revenues & Expenditures
ForThe Period Ending April 30, 2019

ADOPTED	PRORATED BUDGET	ACTUAL
BUDGET	THRU 4/30/l!J	THRU 4/30/19	VARIANCE
REVENUES;

SPEaALASSESSM ENTS	$71,854	$71,854	$61,988	($9,866)
DIRECTASSESSMENTS	$240,973	$240,973	$240,973	so
DEVELOPER CONTRI BUTIONS	$0	so	$7,394	$7,394
TOTAL REVENUES	$312,827	$312,827	$310,355

EXPENDITURES;
ADMINISTRATIVE;

SUPERVISORS FEES	$4,800	$2,800	$800	$2,000

$5,993

FICA EXPENSE	$367	$214	$61	$153
ENGINEERING	$12,000	S7,000	Sl,008
ATTORNEY	$14,583	S5,332	S9,251
ARBITRAGE	$450	$0	$0	$0
DISSEMINATION	$3,500	S2,042	Sl,217	$825
ANNUALAUDIT	$5,000	$0	$0	$0
TRUSTEE FEE	$5,000	$0	$0
ASSESSMENT ADMINISTRATION	$5,000	$5,000	$5.000	$0

MANAGEMENT FEES
INFORMATION TECHNOLOGY	$600 TELEPHONE

$20,417	$20,417	($0)

$0	$175

POSTAGE	$1,000	$583	$102	$482
INSURANCE	$5,500	$5,500	$5,000	$500
PRINTING & BINDING	$583	$180	$403

$583

LEGALAOVERTISING	$2,500	$1,458	$0	Sl,458

OTHER CURRENT CHARGES	$1,000
OFFICE SUPPLIES	$62S
PROPERTY APRAISER

$0
$42	$322
$500	$278	S222

$385

$279

PROPERTYTAXES	$250	$250	$0	$250

TRAVEL PER DIEM	$660
DUES, LICENSES & SUSSCRI PTIONS

$106
$175	$175

fl'-LD OPERATIQ.IY,S,:

FIELD SERVICES	$8,750	$8,750	$0
TELEPHONE	$3,500	$2,042	$0	$2,042

$44,643

ELECTRIC	$26,000	$15,167	$6,507	$8,660
WATER& SEWER	$58,000	$33,833	($10,810)
SECURITY BUILDING MAINTENANCE	$10,000		$5,833		$2,257	$3,576 LANDSCAPE MAINTENANCE	$48,000	$28,000	$22,167	$5,833
LANDSCAPE CONTINGENCY	$15,000	$8,750	$7,626	$1,124

$350
$3,500

PROPERTY INSURANCE	$6,000	$6,000	$2,394	$3,606
FOUNTAIN MAINTENANCE	$4,200	$2,450	$2,100
LAKE MAI NTENANCE	$6,000	$3,500	$0
IRRIGATION REPAIRS	$4,000	$2,333	$1,013	$1,320
LIGHTING MAI NTENANCE	$2,500	$1,458	$0	$1,458
MONUMENT MAINTENANCE	$1,400	$817	$0	$817
ROADWAY MAINTENANCE	$1,500	$0	$875
MISC. CONTINGENCY	$1,500	$875	$368

TOTAL EXPENDITURES	S312,827	$183,647	$137,892	$45,755 EXCESS REVENUES (EXPENDITURES)		$0		sin,463
FUND BALANCE · Beglnnq	$0	$5,420

FUND BALANCE • Endinl	$0	s1n,w

2

WIN DWARD
COMMUNITY DEVELOPMENT DISTRICT

DEBT SERVICE FUND 
Series 2018
Statement of Revenues & Expenditures
For The Period Ending April 30,2019

REVENUES:

ASSESSM ENTS - PREPAYM ENTS	ADOPTED BUDGET	

$0	PRORATED BUDGET THRU 4/30/19	

$0	ACTUAL THRU 4/30/19

$151,617	
VARIANCE

$151,617	
BOND PROCEEDS		$0		$0	$640,694	$640,694	
INTEREST					$665	$66S	
TOTAL REVENUES		$0		$0	$792,975	$792,975	
EXPENDITURES:							
INTEREST - 05/01		$0			$0	$0	
TOTAL EXPENDITURES		$0		$0	$0	$0	
EXCESS REVENUES (EXPENDITURES)					$792,97S		

FUND BALANCE · Beginning		$0			$0		
FUND BALANCE - Ending		$0			$792,97S		

3

WINDWARD
COMMUNITY DEVELOPMENT DISTRICT

CAPITAL PROJECTS FUND
Series 2018
Statement of Revenues & Expenditures
For The Period EndingApril30, 2019

REVENUES:	ADOPTED BUDGET	PRORATED BUDGET THRU 4/30/19		ACTUAL THRU 4/30/19	
VARIANa	
BOND PROCEEDS	$0		$0	$6,939,306		
DEVELOPER CONTRIBUTIONS	$0		$0	$7,470	$7,470	
INTEREST	$0		$0	$2,690		
TOTAL REVENUES	$0		$0	$6,949,466	$6,949,466	
EXPENDITURES:						
CAPITAL OUTLAY • CO NSTRUCTION	$0		$0	$6,610,058	($6,610,058)	
CAPITAL OUTLAY • COST OF ISSUANCE	$0		$0	$325,056	($325,056)	
TOTAL EXPEN DITURES	$0		$0	$6,935,114	($6,935,114)	
EXCESS REVENUES (EXPENDITURES)	$0			$14,352		
FUND BALANCE · Beginning	$0					
FUND BALANCE · Ending	$0			$6,882		

4

COMMUNITY DEVELOPMENT DISTRICT
OCT	NOV	DEC	JAN	FEB

APR	MAY	JUN	JUL	AUG	SEP	TOTAL

-

WINDWARD

SPECALASSESSMlcNTS	$0	so	$60,140	$11	$0	$608	$1,228	$0	$0	$0	$0	$61,9811

$7,394

DIRECT ASSESSMENTS	$0	$120,487	$0	$0	$60,243	$0	$60,243	$0	so	$D	so	$0	$240,973

DEVELOPER CONTRIBUTIONS

$0	So	$0	So	so	$0	$0	$0	$0

$7,394

TOTAL REVENUES	I	�-,.394	1120�7	Jso,140	Ju	!60243	�	�1�72	fii	fii	fii	fii	fii
QPENPrruRI$·
ADMIMSJMZM
SUPERVISOR FEES	$400	$400	$0	$0	$0	$0	$0	$0	$0	$0	$0	$BOO

$31

FICA EXPENSE

$31	$0	$D	$0	So	so

$0	$0	$0	$0	$61

$330

ENGINEERING	$678	$0	$0
ATTORNEY	$761	$2,733	$256	$1,1S2

$0	$0	so	so	So	$0	$0	$0	$1,008
so	$0	$0	$0	$0	$0	SS,332

ARBITRAGE	$0	$0	$0	$0	so	So	so	$0	$0	so	$0	so	$0

DISSEMINATION	so	$0	$0	$292

$342	$292	so	$0	$0	so	$0	$1,217

ANNUAL AUDIT	So	$0

$0	so	$0	so	$0	$0	so	$0	$0	$0

TRUSTEE FEE	$0	$0	so	$0	$0	$0	$0	$0	$0	$0	$0	$0	so

$2,917

ASSESSMENT ADMINISTRATION	$5,000	$0	$0	$0	$0	so	$0	$0	$0	$0	$0	$0

MANAGEMENT FEES

$2,917	$2,917	$2,917	$2,917	$2,917	$2,917	so	so	so	so

$20,417

INFORMATION TECHNOLOGY	$50	$SO	$SO	$SO	$SO	$SO	$SO	SD	so	$0	so	$0	$3SO

TELEPHONE	$0	$0	$0	$0

$0	so	$0

$0	$0	$0

POSTAGE	$3

$4	$4	$4

$0	$0	$0	$0	$0	$102

INSURANCE	$S,OOO	$0	so	$0	$0	$0	$0	$0	$0	so	$0

PRINTING & BINDING	$4

$68	$0	$0	$2

$0	so	$0

$0	$180

LEGAL ADVERTISING	$0	so	$0	$0	$0	$D	$0	$0	$D	$0	$0	$0	so
OTHER CURRENT CHARGES	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
OFFICE SUPPLIES	$0	$20	$20	$1	$0	$0	so	$0	$0	$0	so	$42
PROPERTY APPRAISER	$0	so	$0	$278	$0	so	$0	So	so	$0	$0	$278
PROPERTY TAXES	$0	so	$0	$0	$0	$0	$0	so	$0	$0	so

TRAVEL PER DIEM

$53	$0	so	so	$0	$0	so	so	$0	$0	$0	$106

DUES, LICENSES & SUBSCRIPTIONS	$17S	$0	$0	$0	$0	$0	$0	so	$0	$0	$0	$0

so

EtELDQPERADQNS
FIEW SERVICES	$1,250	$1,250	$1,2SO	$1,2SO	$1,250	$1,ZSO	$1,ZSO	so	$0	$0	$0	$8,750

TELEPHONE	$0	$0	$0	$0	$0	$0	so	$0	$0

$0	$0	$0

ELECTRIC	$960	$1,091	$1,292	$1,105	$1,167	$892	$0

$0	so	$0	so	$6,507

WATER & SEWER	$0	$8,387

s2,n6	$12,060	$0	$18,370

so	$0	$0	$0

SECURITY BUILDING MAINTENANCE	$0	$385	$0	$7SO	$0	$0	$0	$0	$0
IANDSCAPE MAINTENANCE	$3,167	$3,167	$3,167	$3,167	$3,167	$3,167	$3,167	$0	$0	$0	so	$22,167
LANDSCAPE CONTINGENCY	$2,542		$0		$0	$2,542		$0		$0	$2,542	$0	$0	$0	$0	$0	$7,626 PROPERTY INSURANCE	$2,394		$0		$0			$0		$0		$0			$0	$0	$0	$0	so           $0	$2,394 FOUNTAIN MAINTENANCE		$300	$300	$300		$300	$300	$300		$300                             $0                 $0                     so            so           $0                $2,100
LAKE MAINTENANCE	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0

IRRIGATION REPAIRS	$0	$216	$192	$392

so	$0	$0	$0	$0	$0	$1,013

UGIITING MAINTENANCE	$0	$0	$0	$0	so	$0	so	so	so	$0	$0	so
MONUMENT MAINTENANCE	so	$0	$0	$0	so	$0	so	$0	$0	so	$0	so	$0 ROArJNAY MAINTENANCE	$0	$0	so	$0	so	so	$0	so	so	$D	so	$0	$0
MISC. CONTINGENCY	$0	$224	$0	$0	$14	$130	$0	$0	$0	$0	$0	$0	$368

TOTAL EXPENDITURES	I	$25,682	$21,366	$13,060

121,112	S,,519	"'•61J	$0	$0	$0

$0	sm,892 I

li!&!1 1l

$.JJ1m

Eacen Revena.1 (Espentltures}	I	iS�2&1J	$99,121

'$161!!2J

�	i2	$0	$0	$0	$112,"63 I

5

WINDWARD COMMUNITY DEVELOPMENT DISTRICT

FUNDING
REQUEST #	PREPARED DATE	PAYMENT
RECEIVED DATE	OiECK AMOUNT	TOTAL
FUNDING REQUEST	GENERAL FUND ·
PORTION {FV17)	GENERAL FUND
PORTION {FV18)	GENERAL FUND
PORTION jFV19!	DUE FROM
CAPITAL	OVER AND (SHORT)
BAlANCE DUE	

1	
4/20/17	
6/23/17	$	12,900.00	$	12,900.00	
$	12,900.00	
$	$	$	$	
2	5/31/17	8/7/17	$	4,626.82	$	4,626.82	$	4,626.82	$	$	$	$	
3	6/15/17	8/17/17	$	3,896.69	$	3,896.69	$	3,896.69	$	$	$	$	
4	7/12/17	8/17/17	$	8,873.61	$	8,873.61	$	8,873.61	$	$	$	$	
5	8/9/17	8/25/17	$	4,379.33	$	4,379.33	$	4,379.33	$	$	$	$	
6	8/25/17	9/15/17	$	8,737.52	$	8,737.52	$	3,737.52	$	5,000.00   $	$	$	
7	9/25/17	10/26/17	$	3,084.30	$	3,084.30	$	3,084.30	$	$	$	$	
1	10/24/17	3/12/18	$	3,582.92	$	3,582.92	$	438.75	$	3,144.17  $	$	$	
2	11/30/17	3/12/18	$	3,570.31	$	3,570.31	$	$	3,570.31	$	$	$		
3	12/29/17	3/12/18	$	4,000.72	$	4,000.72	$	600.00	$	3,400.72	$	$	$	
4	1/31/18	3/12/18	$	14,831.96	$	14,831.96	$	$	14,831.96	$	$	$	
5	2/28/18	4/17/18	$	6,757.46	$	6,757.46	$	$	6,757.46	$	$	$	
6	3/15/18	4/17/18	$	12,500.00	$	12,500.00	$	$	12,500.00	$	$	$	
7	3/31/18	4/17/18	$	13,673.80	$	13,673.80	$	$	13,673.80	$	$	$	
8	4/20/18	4/17/18	$	6,311.15	$	6,311.15	$	$	6,311.15	$	$	$	
9	5/9/18	6/6/18	$	23,294.70	$	23,294.70	$	$	23,294.70	$	$	$	
10	5/30/18	6/6/18	$	6,114.59	$	6,114.59	$	$	6,114.59	$	$	$	
11	6/13/18	7/5/18	$	11,626.54	$	11,626.54	$	$	11,626.54	$	$	$	
12	7/10/18	7/27/18	$	10,010.41	$	10,010.41	$	$	10,010.41	$	$	$	

14	7/27/18
8/6/18	8/20/18
8/24/18	$	6,266.50
$	13,909.02	$	6,266.50
$	13,909.02	$
$	$	6,266.50
$	13,909.02	$
$	$	$		
15	8/23/18	9/18/18	$	16,511.52	$	16,511.52	$	$	9,117.52	$	7,394.00	$	$	
16	9/11/18	10/10/18	$	8,079.62	$	8,079.62	$	$	8,079.62	$	$	$	
17	9/20/18	11/28/18	$	10,855.70	$	10,855.70	$	$	3,385.70	$	$	7,470.00 $	
1	10/5/18	11/28/18	$	2,876.20	$	2,876.20	$	$	2,876.20	$	$	$	
IDUE FROM DEVELOPER	
$	221,27L39	$	221,271.39	$	42,537.02	$	163,8'70.37	$	7,394.00	
$	7,470.00	
$	
TOTAL DEVELOPER CONTRIBUTIONS FV19		$	7,394.00						

DEVELOPER CONTRIBUTIONS/DUE FROM DEVELOPER

$	$

6

WINDWARD COMMUNITY DEVELOPMENT DISTRICT
LONG TERM DEBT REPORT

SERIES 2018A-1, SPECIAL ASSESSMENT REVENUE BONDS

I NTEREST RATES:	4.500%, 5.100%, 5.700%, 5.800%	
MATURITY DATE:	5/1/2049	
RESERVE FUND DEFINITION	50% MAXI MUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$121,730	
RESERVE FUND BALANCE	$121,730	
BONDS OUTSTANDI NG - 11/07/18	$3,460,000	
CU RRENT BONDS OUTSTANDING	$3,460,000	

SERIES 2018A-2, SPECIAL ASSESSMENT REVENUE BONDS

INTEREST RATES:	5.800%	
MATURITY DATE:	11/1/2029	
RESERVE FUND DEFINITION	SO% MAXIM UM ANNUAL INTEREST	
RESERVE FUND REQUIREMENT	$119,480	
RESERVE FUND BALANCE	$119,480	
BONDS OUTSTANDING - 11/07/18	$4,120,000	
CURRENT BONDS OUTSTANDING	$4,120,000	

7

Windward
COMMUNITY DEVELOPMENT DISTRICT

SPEOAL ASSESSMENT RECEIPTS - FY2019 TAX COLLECTOR
GROSS ASSESSMENTS	$	65,805	$	65,805	
NET ASSESSMENTS	$	61,856	$	61,856	
DATE		GROSS ASSESSMENTS DISCOUNTS/	COMMISSIONS	INTEREST	NET AMOUNT	GENERAL FUND	TOTAL	
RECEIVED	Check No.	RECEIVED	PENALTIES	PAID	INCOME	RECEIVED	100.00%	100%	

12/10/18	ACH	$	51,390.22  $   2,055.54  $	986.70  $	$	48,347.98  $	48,347.98  $	48,347.98
12/12/18	33071	$	11,907.49  $	476.30  $	228.62  $	$	11,202.57 $	11,202.57 $	11,202.57
12/21/18	ACH	$	626.71  $	25.07  $	12.03  $	$	589.61  $	589.61  $	589.61
1/11/19	ACH	$	$	$	$	11.06  $	11.06  $	11.06  $	11.06
3/11/18	ACH	$	626.71  $	6.27  $	12.41  $	$	608.03  $	608.03  $	608.03
4/9/19	ACH	$	1,253.42  $	$	25.07  $	$	1,228.35  $	1,228.35  $	1,228.35
$	$	$	$	$	$	$
$	$	$	$	$	$	$
$	$	$	$	$	$	$
$	$	$	$	$	$	$
$	$	$	$	$	$	$
$	$	$	$	$	$	$
$	$	$	$	$	$	$
$	$	$	$	$	$	$
$	$	$	$	$	$	$
TOTALS	$	65,804.55   $    2,563.18   $	1,264.83   $	11.06   $	61,987.60   $	61,987.60   $	61 987.60

DIRECT BILLED ASSESSMENTS
K.HOVNANIAN AT MYSTIC DUNES LLC		$240,973.18		$240,973.18 DATE	DUE	OIEO<		NET	AMOUNT		GENERAL
RECEIVED	DATE	NO.	ASSESSED	RECEIVED	FUND
11/1/18	12/1/18	4368	$	120,486.59  $  120,486.59  $	120,486.59
2/4/19	2/1/19	740244	$	60,243.30 $	60,243.30  $	60,243.30
4/26/19	5/1/19	770005	$	60,243.30 $	60,243.30  $	60,243.30
$	240,973.19  $ 240,973.19 $	240 973,19

B

SECTION 3

MARY JANE ARRINGTON
OSCEOLA COUNTY SUPERVISOR OF ELECTIONS

April 23, 2019 

Ms. Lauren Vanderveer Recording Secretary
Windward Community Development District 1 35 W. Central Blvd.
Suite 320
Orlando. FL 32801

RE:	Windward Community Development District - Registered Voters Dear Ms. Vanderveer:
Thank you for your letter of April 16, 201 9 requesting confirmation of the number of registered voters within the Windward Community Development District as of April 15, 2019.

The number of registered voters within the Windward COD is 85 as of April 15, 2019. If I can be of further assistance please contact me at 407.742.6000.

�- �

Respectfully yours,

Mary Jane Arrington Supervisor of Elections

RECEIVED
APR 2 4 2019
BY: 	

2509 East Irlo Bronson Memorial Highway • Kissimmee, FL 34 744
407.742 .6000 • Fax: 407. 742 .6001 • www.voteosceola.com

SECTION 4

INSTRUCTIONS
At the Board meeting, when the landowners' election is announced, instructions on how landowners may participate in the election, along with a sample proxy, shall be provided.

At a landowners' meeting, landowners shall organize by electing a Chair who shall conduct the meeting. The Chair may be any person present at the meeting. If the Chair is a landowner or proxy holder of a landowner, he or she may nominate candidates and make and second motions.

Nominations are made from the floor.
After all nominations are made, a ballot is distributed and votes are cast
Each landowner is entitled to one vote for each acre he owns or portion of an acre.

SAMPLE AGENDA
Determination of Number of Voting Units Represented
Call to Order
Election of a Chairman for the Purpose of Conducting the Landowners' Meeting
Nominations for the Position of Supervisor
Casting of Ballots
Ballot Tabulation
Landowners Questions and Comments
Adjournment

LANDOWNER PROXY LANDOWNERS MEETING - November 20, 2019
WINDWARD COMMUNITY DEVELOPMENT DISTRICT OSCEOLA COUNTY, FLORIDA
NOW ALL MEN BY THESE PRESENTS, that the undersigned, the fee simple owner ofthe lands described herein, hereby constitutes and appoints:

Proxy Holder
for and on behalf of the undersigned, to vote as proxy at the meeting of the landowners of the Windward Community Development District to be held at the West Osceola Branch Library, 305 Campus Street, Kissimmee, Florida 34747 on November 20, 2019 at 2:00 PM, and at any continuances or adjournments thereof, according to the number of acres of unplatted land and/or platted lots owned by the undersigned landowner which the undersigned would be entitled to vote if then personally present, upon any question, proposition, or resolution or any other matter or thing which may be considered at said meeting including, but not limited to, the election of members of the Board of Supervisors. Said Proxy Holder may vote in accordance with their discretion on all matters not known or determined at the time of solicitation of this proxy, which may legally be considered at said meeting.
Any proxy heretofore given by the undersigned for said meeting is hereby revoked. This proxy is to continue in full force and effect from the date hereof until the conclusion ofthe annual meeting and any adjournment or adj ournments thereof, but may be revoked at any time by written notice of such revocation presented at the annual meeting prior to the Proxy Holder exercising the voting rights conferred herein.

Printed Name of Landowner
(or, if applicable, unauthorized representative of Landowner)

Signature of Landowner or Landowner Representative

Parcel Description

Date

Acreage	Authorized Votes*

[Legal Description on Following Pages]
Total Number of Authorized Votes:
*Pursuant to section 190.006(2)(b), Florida Statutes (2008), a fraction of an acre is treated as one (I) acre entitling the landowner to one vote with respect thereto.
Please note that a particular real property is entitled to only one vote for each eligible acre of land or fraction thereof; two (2) or more persons who own real property in common that is one acre or less are together entitled to one vote for that real property. If the fee simple landowner is not an individual, and is instead a corporation, limited liability company, limited partnership or other entity, evidence that the individual signing on behalf of the entity has the authority to do so should be attached hereto. (e.g., bylaws, corporate resolution, etc.) If more than one parcel, each must be listed or described.