Windward Community Development District

Agenda February 19, 2020

AGENDA

Windward
Community Development District
219 East Livingston Street, Orlando, FL 32801 Phone: 407-841-5524- Fax: 407-839-1526
February 12, 2020

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, February 19, 2020 at 2:00 p.m. at the West Osceola Branch Library, 305 Campus Street, Kissimmee, FL 34747. Following is the agenda for the meeting:

Roll Call
Public Comment Period
Approval of Minutes of January 15, 2020 Meeting
Consideration of Resolution 2020-04 Acceptance of Phase 2 and Phase 3A Conveyances
Staff Reports
Attorney
Update on Auditing Requirements
Engineer
District Manager
Approval of Check Register
Balance Sheet and Income Statement
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 approval of the minutes of the January 15, 2020 Board of Supervisors meeting. The minutes are enclosed for your review.

The fourth order of business is consideration of Resolution 2020-04 acceptance of phase 2 and phase 3A conveyances. A copy of the resolution is enclosed for your review.

Section B of the fifth order of business is the Attorney's Report. Section 1 is an update on auditing requirements. Backup is enclosed for your review. Section C is the District

Manager's Report and Section 1 includes the check register being submitted for approval and section 2 includes the balance sheet and income statement 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.
Sincerely,
Ja0son Showe	�
District Manager
Cc: Jan Carpenter, District Counsel Brett Sealy, Underwriter
Mike Williams, Bond Counsel David Kelly, District Engineer Darrin Mossing, GMS
Enclosures

MINUTES

MINUTES OF MEETING WINDWARD
COMMUNITY DEVELOPMENT DISTRICT
The regular meeting of the Board of Supervisors of the Windward Community Development District was held Wednesday, January 15, 2020 at 2:00 p.m. in the West Osceola Branch Library, 305 Campus Street, Kissimmee, Florida.

Present and constituting a quorum were:
John Kassik Jimmy Clark Thomas Franklin Ellis Roe Marvin Morris
Also present were:
Jason Showe Andrew d' Adesky David Kelly William Viasalyers

FIRST ORDER OF BUSINESS

Chairperson Vice Chairman
Assistant Secretary Assistant Secretary Assistant Secretary

District Manager District Counsel District Engineer Field Manager

Roll Call

Mr. Showe called the meeting to order at 2:00 p.m. and called the roll.

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

THIRD ORDER OF BUSINESS	Approval of the Minutes of the November 20,
2019 Meeting and Acceptance of the Minutes of the November 5, 2019 Landowners' Meeting

On MOTION by Mr. Kassik seconded by Mr. Roe with all in favor the minutes of the November 20, 2019 meeting were approved and the November 5, 2019 Landowners' meeting minutes were accepted.

January 15, 2020	Windward CDD

FOURTH ORDER OF BUSINESS	Discussion of Rear Gate
Mr. Morris stated the problem that seems to occur is if you are going to Four Seasons and back and the gate gets knocked down. The security we have at Four Seasons is what is called a soft gate because it is a public road and they do let everybody in. The same thing occurs at Mystic Dunes, they have a security guard and we have a security guard as well. What is the purpose of keeping the gates there? People from Mystic Dunes with their golf carts go to Four Seasons all the time, they are going to the course that runs in between all our houses. I suggest that we remove the gates. There is no real reason to keep them there and it would cut expenses because Jason has to send somebody out on the gate even though they may be on staff and are getting paid anyway they still have to come out every couple of days.
Mr. Kassik stated we do have golf cart access from Mystic Dunes into Four Seasons, unlimited. The drop bars were put up to restrict traffic between the two. We don't want construction workers leaving Four Seasons and going into Mystic Dunes, we are both private communities. That was the purpose of the drop arms. We didn't want to do a hard gate because it is a public access road. Certain people have the key code for that.
Mr. Morris asked now that Phase 1 is done which is where they would abuse those gates anyway and they are doing Phase 2 and 3 is closer to the Four Seasons exit than Mystic Dunes exit is it necessary any longer?
Mr. Kassik stated that is not for me to decide it is the residents' decision at the end of the day. I would prefer to leave them there to restrict that traffic, that was a verbal agreement we had with the Mystic Dunes people.
Mr. d' Adesky stated even though it is public and they can get through if they ask, just seeing a gate will deter people.
Mr. Morris stated there is more we can do to deter. We can put striping on the road. I know you have put up a couple stop signs and you have hung a stop sign on the gates. Has that helped?
Mr. Viasalyers stated I'm the one that goes out and picks it up and puts it back on. We use nylon nuts so any kind of impact it immediately breaks away and it is very cheap and over the last two months I have only had to go there about three times. Adding the stop sign seems to help.

2

January 15, 2020	Windward CDD

Mr. Kassik stated if we open that road it is going to become a live road back and forth between us and Mystic Dunes. Their guests are going to wander over but the drop arm will deter. They can come with a golf cart.
Mr. Morris stated they do it anyway, we see them in our neighborhoods all the time and that is fine, I don't have a problem with that. Since the main gates on both Mystic Dunes and Four Seasons are soft gates that deters some criminal activity
Mr. Kassik stated the first people who will be screaming about it will be Mystic Dunes when our construction workers are going in there because they will find out there is a restaurant over there and start running over there.
Mr. Morris asked do you think Mystic Dunes will object to it?
Mr. Kassik responded yes, we agreed upfront that we would put that deterrent there to keep the car traffic out. We never intended to restrict the golf carts or pedestrian traffic.
Mr. Morris stated I'm looking to save the CDD money.
Mr. Viasalyers stated it usually works out that I'm going there anyway.
Mr. Showe stated there is no additional charge. We have gone to the nylon nuts, before we used steel nuts and you bang the arm up and that is a couple hundred to replace versus nylon nuts at 10¢ and if there is any impact it falls off.  Even though you see it on the ground more frequently it is more cost effective in the long run.
Mr. Franklin asked what is the overall savings? If the savings is gigantic, I could see it.
Mr. Viasalyers stated maybe $500 to $1,000 a year if that. That is pushing it. If we have to replace one of the arms it is $400 to $500.
Mr. Showe stated we monitor these things and if it becomes more cost effective to look for another solution, we can do that. I know Wil has some proposals for cameras, but it is pretty expensive. With cameras on gates the only effective way to get it is if you get a license plate and even then we can't send a license plate to the sheriffs department; they won't run it for us. Unless you know whose car that is through some way, having the license plate doesn't do a whole lot.
Mr. Kassik stated I think a much cheaper method than this would be to put additional signage there. We can do striping in the road.
Mr. Morris stated I will modify my request to go with striping and signage. What kind of
cost are we talking about?

3

January 15, 2020	Windward CDD

Mr. Viasalyers stated we would have to investigate it and bring the numbers back to the next meeting.
Mr. Showe stated in Melbourne we use double speed humps to prevent tailgating. We can try striping first then look at other methods.

FIFTH ORDER OF BUSINESS
Attorney

Staff Reports

Mr. d' Adesky stated we had spoken with Brett Sealy and Justin Rowan on the expansion. They were interested in the bond issuance that goes along with the expansion, but we want to make sure we are capturing all the land that KHov has closed on when we expand the District. I believe that was 32.69 acres of land, H & I and make sure that is all the land and there is no other conservation land or anything else that might need to be rolled up into that.
Mr. Kelly stated as far as the development envelope is concerned, that is the 32.69 acres and no conservation.
Mr. d'Adesky stated we will get moving on that just to know where we are. I will get the consent over to KHov, GMS will do a SERC but they are waiting on the timetable and costs. Then we will get the petition and bring it back to you, which is just land use information and what the improvements are going to be above and beyond the minimum standard, which would be similar to when we filed the original petition.

Engineer
Mr. Kelly stated the costs and timeline are being finalized now, we will have it out to the group next week. I need to get with Ed on a couple costs and that should be ready for next week.
Phases 2 & 3A that were under construction are now basically complete and certified. 3B and 4A, which are being permitted now, we are anticipating permits at the end of the month. The permitting for the last piece 3C, 3D and 4B was the end of March.

Manager
Approval of Check Register

4

January 15, 2020	Windward CDD

On MOTION by Mr. Franklin seconded by Mr. Morris 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.

Ratification of FY20 Funding Request #4

On MOTION by Mr. Kassik seconded by Mr. Clark with all in favor FY20 funding request no. 4 was ratified.

Field Operations
There being none, the next item followed.

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

SEVENTH ORDER OF BUSINESS	Supervisor's Requests
Mr. Morris stated I want to know if there is any interest in a dog park within Four Seasons.
Would that come from the CDD or HOA?
Mr. Showe stated it could come from either.
Mr. d' Adesky stated it depends on what land is available to craft a dog park. In many communities you take an open space tract or a basic landscape tract. It is not too difficult, but you need to make sure ifit is CDD it has to be ADA compliant. You would want it to be anyway.
Mr. Kassik stated we are deeply into the finalized open space as it stands for the rest of the project right now. It is something we could look at hardscape wise, it doesn't seem like it would be too difficult, but we would have to look at that now. It would have to be in the future phases.

On MOTION by Mr. Kassik seconded by Mr. Clark with all in favor the meeting adjourned at 2: 17 p.m.

5

January 15, 2020	Windward COD

Secretary/Assistant Secretary	Chairman/Vice Chairman

6

SECTION IV

RESOLUTION 2020 - 04
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WINDWARD COMMUNITY DEVELOPMENT DISTRICT ACCEPTING THE CONVEYANCE OF REAL PROPERTY INTERESTS AND IMPROVEMENTS WITHIN PHASE 2 AND PHASE 3A RELATING TO THE SERIES 2018 PROJECT; AUTHORIZING DISTRICT STAFF AND THE CHAIRMAN TO REVIEW, EXECUTE AND DELIVER ACCEPT ALL DEEDS AND OTHER DOCUMENTS TO EFFECTUATE SUCH CONVEYANCE; PROVIDING FOR SEVERABILITY AND AN EFFECTIVE DATE.
WHEREAS, the Windward Community Development District (the "District") is a local unit of special purpose government duly organized and existing under the provisions of the Uniform Community Development District Act of 1980, Chapter 190, Florida Statutes, as amended (the "Act"), by Osceola County (the "County") Ordinance 2017-21 enacted by the Board of County Commissioners on the 10th day of April, 2017 (the "Ordinance"); and

WHEREAS, the District has the authority, generally under the Act and the Ordinance, and specifically under Section 190.012, Florida Statutes, to acquire real property and improvements for, among other things, the purposes of operating and maintaining systems, facilities, and basic infrastructure within the District; and

WHEREAS, the District has the authority, generally under Florida Law and the Act, and specifically under Section 190.011(7)(a), Florida Statutes, to acquire, dispose of any real property, dedications or platted reservations in any manner so long as it is in the best interest of the District; and
WHEREAS, the District has issued it's Windward Community Development District Special Assessment Revenue Bonds, Series 2018 ("Series 2018 Bonds") which shall, in part, paid for the acquisition of certain infrastructure within a portion of the first phase of the Four Seasons Development (the "Series 2018 Project"); and
WHEREAS, K Hovnanian at Mystic Dunes, LLC, a Florida limited liability company (the "Developer"), has proposed the transfer to and acceptance by the District of certain parcels of property with related public improvements related to Series 2018 Project within the phases platted as Phase 2 and 3A, more particularly described on Exhibit "A" attached hereto and incorporated herein by this reference (the "Property" or "Phase 2 and Phase 3A Property"); and
WHEREAS, subject to the final review of District staff, which includes, but is not limited to, the District Engineer, District Counsel and the District Manager, the Developer has substantially complied with the requirements for conveyance of the property to the District.

NOW, THEREFORE, BE IT RESOLVED by the Board of Supervisors of the Windward Community Development District (the "Board"), as follows:

Windward Community Development District Resolution 2020- 04 (Phase 2 & 3A Conveyances)

Incorporation of Recitals. The above recitals so stated are true and correct and by this reference are incorporated into and form a material part of this Resolution.
Approval of Acquisition of Phase 2 and Phase 3A Property. The Board hereby approves the acceptance of the Property, including related improvements, as set forth in the above recitals, and the acceptance of the documents listed in Composite Exhibit "B", together with all other documents relating to the conveyance and acceptance of the Property (the "Conveyance Documents") from the Developer, subject to the final review and sign off of District Staff.
Delegation of Authority to Chairman. Upon District Staff's review and approval of the Conveyance Documents and any documentation reasonably associated with the conveyance described herein, the Chairman of the Board (the "Chairman") is authorized to negotiate and accept the deeds, together with all other Conveyance Documents on behalf of the District. The Chairman shall be authorized to negotiate, execute and deliver any other document necessary to effectuate the intent of this Resolution. The terms and conditions of all documents to be accepted or executed in connection with any of the foregoing shall be acceptable by the District Staff and the Chairman, and the execution, acceptance and delivery of any such document or instrument by the Chairman shall constitute conclusive evidence that the terms and conditions contained in said documents have been approved by the District.
Authorization of District Staff. The District Staff, which shall include the District Manager, District Counsel, District Bond Counsel and the District Engineer, are hereby authorized on behalf of the District to take such actions and to implement the foregoing provisions as deemed necessary or appropriate, including the preparation of any necessary documentation and the performance of any actions necessary or prudent to effectuate the intent of this Resolution.
Severability. If any section, paragraph, clause or provision of this Resolution shall be held to be invalid or ineffective for any reason, the remainder of this Resolution shall continue in full force and effect, it being expressly hereby found and declared that the remainder of this Resolution would have been adopted despite the invalidity or ineffectiveness of such section, paragraph, clause or provision.
Effective Date. This Resolution shall take effect immediately upon its adoption.

[Continues on the Following Pages]

Windward Community Development District Resolution 2020- 04 (Phase 2 & 3A Conveyances)

PASSED in public meeting of the Board of Supervisors of the Windward Community Development District, this 19th day of February, 2020.

Attest:

--

Print:	 	
Secretary/Asst. Secretary

Windward Community Development District Resolution 2020- 04 (Phase 2 & 3A Conveyances)

WINDWARD COMMUNITY DEVELOPMENT DISTRICT

By: _ 		 Print:		 Title: ---------------

EXIDBIT "A" THE PROPERTY
The following parcels contained within the plat of FOUR SEASONS AT ORLANDO PHASE 2, Tracts M, N, 0, P, R, T, U, V and W (Open Space), Tract L (Right-of-Way), and Tract S (Access Tract), as recorded in Plat Book 28, Page 9 of the Official Records of Osceola County.

Together with

The following parcels contained within the plat of FOUR SEASONS AT ORLANDO PHASE 3A, Tract SW-1 (Stormwater) and Tract D (Right-of-Way), as recorded in Plat Book 27, Page 1 54, of the Official Records of Osceola County.

Windward Community Development District Resolution 2020 - 04 (Phase 2 & 3A Conveyances)

	EXHIBIT "B"
INDEX	
B-1. 
B-2.
B-3.
B-4.
B-5.
B-6.	Access Easement Agreement Drainage Easement Agreement Special Warranty Deed Agreement Regarding Taxes Bill of Sale
Owner's Affidavit		

Windward Community Development District Resolution 2020 - 04 (Phase 2 & 3A Conveyances)

PREPARED BY AND AFTER RECORDING RETURN TO:

Andrew C. d'Adesky, Esq.
Latham, Luna, Eden & Beaudine LLP 111 North Magnolia Ave
Suite 1400
Orlando, Florida 3280 l

Tax Parcel ID:
l 5-25-27-3415-0001-l 890
l 5-25-27-3415-0001 -l 900

ACCESS EASEMENT AGREEMENT (WINDWARD - FOUR SEASONS PHASE 2 PROJECT)
THIS ACCESS EASEMENT AGREEMENT (this "Easement") is made and entered
into  as  of the  __  day  of __ 	_,  2020  ("Effective  Date"),  by  and  between  K.
HOVNANIAN AT MYSTIC DUNES, LLC, a Florida limited liability company ("Grantor"), and WINDWARD COMMUNITY DEVELOPMENT DISTRICT, a Florida community development district created pursuant to Chapter 190, Florida Statutes ("Grantee") (Grantor and Grantee are sometimes referred to herein as a "Party" or collectively as the "Parties").
RECITALS
I. Grantor is the owner of certain real property located in Osceola County, Florida, being more particularly described on Exhibit "A" attached hereto and made a part hereof by this reference (the "Property").
2. Pursuant to that certain Plat of Four Seasons at Orlando Phase 2, recorded in Plat Book 28, Page 9 (the "Plat"), Grantor has agreed to convey to Grantee an access easement over a portion of the Property, being more particularly described on Exhibit "B" attached hereto and made a part hereof by this reference (the "Easement Area") pursuant to a separate instrument.
NOW, THEREFORE, for and in consideration of Ten Dollars ($ 10.00) in hand paid, for the mutual covenants and agreements contained herein and for other good and valuable consideration, the receipt and sufficiency of which is hereby acknowledged, the parties hereto, for and on behalf of themselves, their legal representatives, successors and assigns, do hereby covenant and agree as follows:

Recitals. The above recitals are true and correct and are hereby incorporated herein by this reference.
Grant of Easement.
Grantor hereby grants, bargains, sells and conveys to Grantee, its successors and assigns, a perpetual and non-exclusive easement across, through, under, over, in and on the

Windward Community Development District Phase 2 Conveyances

Easement Area for vehicular and pedestrian ingress and egress to and from Tract R (Open Space) as shown on the Plat.

The maintenance of the Easement Area shall be performed by Grantee at Grantee's cost and expense, pursuant to and in compliance with any and all applicable governmental laws, codes, rules and regulations.

lndemnit ; Lien Free Condition. Grantee agrees to and shall indemnify, defend and hold harmless Grantor and its employees, agents, contractors and invitees, from and against any and all losses, liabilities, claims, damages, costs and expenses, including, without limitation, actual and reasonable attorneys' fees and expenses, that any of them may sustain or incur or to which any ofthem may be subjected, arising from or relating to the actions, activities or omissions of Grantee related to the easement rights herein. All work required or permitted to be performed pursuant to this Easement on, under, across, over or through the Easement Area shall be performed free and clear of all materialman's liens, mechanic's liens and other liens. In the event any such lien attaches, Grantee shall, within thirty (30) days after notice that said lien has been filed, pay the claim secured by such lien or remove such lien by bond. In the event Grantee fails to do so, then Grantor may pay and satisfy such lien or remove such lien by bond, and Grantee shall reimburse Grantor for all costs and expenses incurred by Grantor in connection therewith, including attorneys' fees and interest at the post-judgment interest rate then prevailing in the courts of Osceola County, Florida.

Reservation of Rights. The easement rights granted in this Easement are non- exclusive in nature and are subject to all covenants, restrictions, easements and other encumbrances and matters ofrecord. The owner of the Easement Area shall have the right to use the Easement Area for any purpose not inconsistent with the full use and enjoyment of the rights granted herein.

Covenants Running with the Land. All rights, privileges, benefits and burdens created herein are covenants and agreements running with title to the Property and shall be binding upon and inuring to the benefit of Grantor and its successors in title. Nothing contained herein shall be deemed to be a gift or dedication of any portion ofthe Easement Area to the general public or for any public use or purpose whatsoever.

Notices. All notices, consents, approvals, waivers and elections which any Party shall be requested or shall desire to make or give under this Easement shall be in writing and shall be given only by (i) hand delivery, (ii) certified mail, (iii) next day delivery by nationally recognized package delivery service, or (iv) by email, with confirmation of receipt. Notices, including notice of a change of address or phone number, shall be addressed or transmitted to the addresses set forth below, or that a Party may otherwise designate in the manner prescribed herein:

Windward Community Development District Phase 2 Conveyances

To Grantor:

To Grantee:

With copy to:

K. Hovnanian at Mystic Dunes, LLC Attention: Kyle Upper, Division President 2301 Lucien Way, Suite 260
Maitland, Florida 32751 Email: kupper@khov.com

Windward Community Development District Attention: District Manager
c/o Governmental Management Services - Central Florida, LLC 219 East Livingston Street
Orlando, FL, 32801 Email:  gflint@gmscfl.com

Latham, Luna, Eden & Beaudine, LLP Attention: Jan Carpenter, District Counsel 11 1 North Magnolia Ave, Suite 1400
Orlando, FL 32801
Email: jcarpenter@lathamluna.com

Miscellaneous.
This Easement shall not be modified or amended in any respect except by written instrument executed by or on behalfofthe Parties in the same manner as this Easement is executed, and specifically referencing such a modification or amendment.

No delay or omission of any Party hereto in the exercise of any right accruing upon any breach or default of the other Party shall impair such right or be construed to be a waiver thereof, and each such right may be exercised at any time during the continuance of such a breach or default. A waiver by any Party hereto of a breach of, or default in, any provision of this Easement by the other Party shall not be construed to be a waiver of any subsequent breach of or default in the same or any other provision of this Easement.
No breach of or default in the provisions of this Easement shall entitle any Party to cancel, rescind or otherwise terminate this Easement or any of the rights and obligations declared hereunder, but such limitation shall not affect, in any manner, any of the other rights or remedies which any Party may have hereunder and/or at law or in equity by reason of any breach of or default in the provisions of this Agreement.

If any provision ofthis Easement, or a portion thereof, or the application thereofto any person or circumstance, shall, to any extent be held invalid, inoperative or unenforceable, the remainder of this Easement, or the application of such provision or portion thereof to any persons or circumstances, shall not be affected thereby. Each provision ofthis Easement shall be valid and enforceable to the fullest extent permitted by law.

This Easement shall be governed by, construed, and enforced in accordance with the laws of the State of Florida.

Windward Community Development District Phase 2 Conveyances

The prevailing party in any litigation involving this Easement shall be entitled to recover from the non-prevailing party all reasonable attorneys' fees, paralegal fees and costs incurred in connection with such litigation, at arbitration, or appeal or otherwise.

The section and other headings in this Easement are for convenience only, shall in no way define or limit the scope or content of this Easement and shall not be considered in any construction or interpretation of this Easement, or any part hereof.

This Easement may be executed in counterparts, each ofwhich shall be deemed an original, and all of which shall constitute one agreement.

All references to paragraphs or subparagraphs shall be deemed to refer to the appropriate paragraph or subparagraph of this Easement. Unless otherwise specified in this Easement, the terms "herein," "hereof," "hereinafter," "hereunder" and other terms of like or similar import, shall be deemed to refer to this Easement as a whole, and not to any particular paragraph or subparagraph hereof.

Each of the rights and benefits granted herein shall include all those additional rights and benefits that are necessary for the full enjoyment thereof and are customarily incidental thereto.
Except as may be expressly limited by the terms of this Easement, all rights, powers and privileges conferred hereunder shall be cumulative and not restrictive ofthose provided at law or in equity.

[SIGNATURES APPEAR ON FOLLOWING PAGES]

Windward Community Development District Phase 2 Conveyances

IN WITNESS WHEREOF, the parties have caused these presents to be executed as of the day and year first written above.

Printed Name:__ 	__ 		_ Printed Name: 		__

GRANTOR:
K. HOVNANIAN AT MYSTIC DUNES, LLC, a Florida limited liability company
By 	 	
Name: --------------
Title: 	 	

STATE OF FLORIDA COUNTY OF -----
The foregoing instrument was acknowledged before me by means of [ ] physical presence

or [ ] online notarization, this

day of

� 2020, by	,,

as	__ of K. Hovnanian at Mystic Dunes, LLC, a Florida limited liability
company, on behalfof the company. S/he is	personally known to me OR has produced
 	as identification.

(Signature of Notary Public)

(Typed name of Notary Public)
Notary Public, State of Florida Commission No.:	__
My Commission Expires: 	_

Windward Community Development District Phase 2 Conveyances

Signed, sealed and delivered in the presence of:

Printed Name: 		_ Printed Name: 	__

GRANTEE:
WINDWARD COMMUNITY DEVELOPMENT DISTRICT, a Florida
community development district

Title:

By: 	_ Name: --------------

STATE OF  	
COUNTY OF  	
The foregoing instrument was acknowledged before me by means of [ ] physical presence
or [  ] online notarization, this  	day of  	, 2020, by _	_,,
as	of Windward Community Development District, a Florida community

development district.	S/he is

personally known to me	OR	has

produced

 	as identification.

(Signature of Notary Public)

(Typed name of Notary Public) Notary Public, State of
Commission No. :	_	_
My Commission Expires:	_

Windward Community Development District Phase 2 Conveyances

EXHIBIT "A"
Property

Lot 189 and Lot 190 within the plat of FOUR SEASONS AT ORLANDO PHASE 2, as recorded in Plat Book 28, Page 9, of the Official Records of Osceola County.

Windward Community Development District Phase 2 Conveyances

EXHIBIT "B"
Easement Area
The following parcel contained within the plat of FOUR SEASONS AT ORLANDO PHASE 2, 20 foot wide access easement over the common property line between Lots 1 89 and 190, as recorded in Plat Book 28, Page 9, ofthe Official Records of Osceola County.

Windward Community Development District Phase 2 Conveyances

PREPARED BY AND AFTER RECORDING RETURN TO:
Chadwick E. Crews, Esq. Shutts & Bowen LLP 300 S. Orange Avenue Suite 1600
Orlando, Florida 3280 l
Tax Parcel ID:
15-25-27-3414-0001 -00A0

DRAINAGE EASEMENT AGREEMENT (WINDWARD - FOUR SEASONS PHASES 2 AND 3A)
THIS DRAINAGE EASEMENT AGREEMENT (this "Easement") is made and entered into as of the __ day of_ 	� 2020 ("Effective Date"), by and between K. HOVNANIAN AT MYSTIC DUNES, LLC, a Florida limited liability company ("Grantor"), and WINDWARD COMMUNITY DEVELOPMENT DISTRICT, a Florida community development district created pursuant to Chapter 190, Florida Statutes ("Grantee") (Grantor and Grantee are sometimes referred to herein as a "Party" or collectively as the "Parties").
RECITALS
Grantor is the owner of certain real property located in Osceola County, Florida, being more particularly described on Exhibit "A" attached hereto and made a part hereof by this reference (the "Property").
P ursuant to that certain Plat of Four Seasons at Orlando Phase 2, recorded in Plat Book 28, Page 9, and that certain Plat of Four Seasons at Orlando Phase 3A, recorded in Plat Book 27, Page 154 (collectively, the "Plats"), Grantor has agreed to convey to Grantee drainage easements over a portion of the Property, being more particularly described on Exhibit "B" attached hereto and made a part hereof by this reference (the "Easement Area") pursuant to a separate instrument.
NOW, THEREFORE, for and in consideration of Ten Dollars ($ 10.00) in hand paid, for the mutual covenants and agreements contained herein and for other good and valuable consideration, the receipt and sufficiency ofwhich is hereby acknowledged, the parties hereto, for and on behalf of themselves, their legal representatives, successors and assigns, do hereby covenant and agree as follows:
Recitals. The above recitals are true and correct and are hereby incorporated herein by this reference.
Grant of Drainage Easement.

Windward - Phases 2 and 3A Conveyances ORLDOCS 16953150 l 40469.0009

Grantor hereby grants, bargains, sells and conveys to Grantee, its successors and assigns, a perpetual and non-exclusive easement across, through, under, over, in and on the Easement Area for construction, use, maintenance, repair and replacement of certain drainage and stormwater improvements and facilities (the "Drainage Facilities") necessary in connection with the development of the Property for the benefit of the owners of the real property shown on the Plats (the "Designated Beneficiaries").
The design, engineering, permitting, installation, construction, maintenance, repair, and replacement of any Drainage Facilities shall be performed by Grantee at Grantee's cost and expense, pursuant to and in compliance with any and all applicable governmental laws, codes, rules, regulations, and approvals, in a manner that does not unreasonably interfere with the use thereofby the Designated Beneficiaries.
Indemnity; Lien Free Condition. Grantee agrees to and shall indemnify, defend and hold harmless Grantor and its employees, agents, contractors and invitees, from and against any and all losses, liabilities, claims, damages, costs and expenses, including, without limitation, actual and reasonable attorneys' fees and expenses, that any of them may sustain or incur or to which any ofthem may be subjected, arising from or relating to the actions, activities or omissions of Grantee related to the easement rights herein. All work required or permitted to be performed pursuant to this Easement on, under, across, over or through the Easement Area shall be performed free and clear of all materialman's liens, mechanic's liens and other liens. In the event any such lien attaches, Grantee shall, within thirty (30) days after notice that said lien has been filed, pay the claim secured by such lien or remove such lien by bond. In the event Grantee fails to do so, then Grantor may pay and satisfy such lien or remove such lien by bond, and Grantee shall reimburse Grantor for all costs and expenses incurred by Grantor in connection therewith, including attorneys' fees and interest at the post-judgment interest rate then prevailing in the courts of Osceola County, Florida.

Reservation of Rights. The easement rights granted in this Easement are non- exclusive in nature and are subject to all covenants, restrictions, easements and other encumbrances and matters of record. The owner of the Easement Area shall have the right to use the Easement Area for any purpose not inconsistent with the full use and enjoyment of the rights granted herein.
Covenants Running with the Land. All rights, privileges, benefits and burdens created herein are covenants and agreements running with title to the Property and shall be binding upon and inuring to the benefit of Grantor and its successors in title and the Designated Beneficiaries. Nothing contained herein shall be deemed to be a gift or dedication of any portion of the Easement Area to the general public or for any public use or purpose whatsoever.

Notices. All notices, consents, approvals, waivers and elections which any Party shall be requested or shall desire to make or give under this Easement shall be in writing and shall be given only by (i) hand delivery, (ii) certified mail, (iii) next day delivery by nationally recognized package delivery service, or (iv) by email, with confirmation of receipt. Notices, including notice of a change of address or phone number, shall be addressed or transmitted to the addresses set forth below, or that a Party may otherwise designate in the manner prescribed herein:

-Windward - Phases 2 and 3A Conveyances

To Grantor:

To Grantee:

With copy to:

K. Hovnanian at Mystic Dunes, LLC Attention: Kyle Upper, Division President 2301 Lucien Way, Suite 260
Maitland, Florida 3275 1 Email: kupper@khov.com

Windward Community Development District Attention: District Manager
c/o Governmental Management Services - Central Florida, LLC 219 East Livingston Street
Orlando, FL 32801
Email: gflint@gmscfl.com

Latham, Luna, Eden & Beaudine, LLP Attention: Jan Carpenter, District Counsel 111 North Magnolia Ave, Suite 1400 Orlando, FL 32801
Email: jcarpenter@lathamluna.com

Miscellaneous.
This Easement shall not be modified or amended in any respect except by written instrument executed by or on behalf ofthe Parties in the same manner as this Easement is executed, and specifically referencing such a modification or amendment.

No delay or omission of any Party hereto in the exercise ofanyright accruing upon any breach or default of the other Party shall impair such right or be construed to be a waiver thereof, and each such right may be exercised at any time during the continuance of such a breach or default. A waiver by any Party hereto of a breach of, or default in, any provision of this Easement by the other Party shall not be construed to be a waiver of any subsequent breach of or default in the same or any other provision of this Easement.

No breach of or default in the provisions of this Easement shall entitle any Party to cancel, rescind or otherwise terminate this Easement or any of the rights and obligations declared hereunder, but such limitation shall not affect, in any manner, any of the other rights or remedies which any Party may have hereunder and/or at law or in equity by reason of any breach of or default in the provisions of this Agreement.

If any provision of this Easement, or a portion thereof, or the application thereofto any person or circumstance, shall, to any extent be held invalid, inoperative or unenforceable, the remainder of this Easement, or the application of such provision or portion thereofto any persons or circumstances, shall not be affected thereby. Each provision ofthis Easement shall be valid and enforceable to the fullest extent permitted by law.

This Easement shall be governed by, construed, and enforced in accordance with the laws of the State of Florida.

Windward - Phases 2 and 3A Conveyances

The prevailing party in any litigation involving this Easement shall be entitled to recover from the non-prevailing party all reasonable attorneys ' fees, paralegal fees and costs incurred in connection with such litigation, at arbitration, or appeal or otherwise.

The section and other headings in this Easement are for convenience only, shall in no way define or limit the scope or content of this Easement and shall not be considered in any construction or interpretation of this Easement, or any part hereof.

This Easement may be executed in counterparts, each of which shall be deemed an original, and all of which shall constitute one agreement.

All references to paragraphs or subparagraphs shall be deemed to refer to the appropriate paragraph or subparagraph of this Easement. Unless otherwise specified in this Easement, the terms "herein," "hereof," "hereinafter," "hereunder" and other terms of like or similar import, shall be deemed to refer to this Easement as a whole, and not to any particular paragraph or subparagraph hereof.

G) Each of the rights and benefits granted herein shall include all those additional rights and benefits that are necessary for the full enjoyment thereof and are customarily incidental thereto.
(k) Except as may be expressly limited by the terms ofthis Easement, all rights, powers and privileges conferred hereunder shall be cumulative and not restrictive of those provided at law or in equity.

[SIGNATURES APPEAR ON FOLLOWING PAGES]

Windward- Phases 2 and 3A Conveyances

IN WITNESS WHEREOF, the parties have caused these presents to be executed as of the day and year first written above.

Printed Name: 	_ 	_

Printed Name: 	_

GRANTOR:
K. HOVNANIAN AT MYSTIC DUNES, LLC, a Florida limited liability company
By:___ 	_______
Name:     --------------
Title:  	

STATE OF FLORIDA COUNTY OF -----
The foregoing instrument was acknowledged before me by means of [ ] physical presence or [ ] online notarization, this __ day of	, 2020, by 	, as
of K. Hovnanian at Mystic Dunes, LLC, a Florida limited liability
company, on behalf of the company. S/He is	personally known to me  OR has produced
 	as identification.

(Signature of Notary Public)

(Typed name of Notary Public) Notary Public, State of Florida Commission No.: 	 My Commission Expires:

Windward - Phases 2 and 3A Conveyances

Signed, sealed and delivered in the presence of:

Printed Name: 	__ Printed Name:_ 	__

GRANTEE:
WINDWARD COMMUNITY DEVELOPMENT DISTRICT, a Florida
community development district

Title:

By:_ 	____ 	_ Name: --------------

STATE OF  	
COUNTY OF  	
The foregoing instrument was acknowledged before me by means of [ ] physical presence

or [ ] online notarization, this

day of

____, 2020, by	,

as	of Windward Community Development District, a Florida community

development district.	S/He is

personally known to me	OR	has

produced

 	as identification.

(Signature of Notary Public)

(Typed name of Notary Public)
Notary Public, State of -----
Commission No.:	_ My Commission Expires:

Windward - Phases 2 and 3A Conveyances

EXHIBIT "A"
Property

The parcels of land contained within the plat of FOUR SEASONS AT ORLANDO PHASE 2, as recorded in Plat Book 28, Page 9, of the Official Records of Osceola County.

Together with

The parcels of land contained within the plat of FOUR SEASONS AT ORLANDO PHASE 3A, as recorded in Plat Book 27, Page 154, of the Official Records of Osceola County.

Windward- Phases 2 and 3A Conveyances

EXHIBIT "B"
Easement Areas

The drainage easements contained within the plat of FOUR SEASONS AT ORLANDO PHASE 2, as recorded in Plat Book 28, Page 9, ofthe Official Records of Osceola County.

Together with

The following parcel contained within the plat of FOUR SEASONS AT ORLANDO PHASE 3A, 30 foot drainage easement within Tract A, as recorded in Plat Book 27, Page 1 54, of the Official Records of Osceola County.

Windward- Phases 2 and 3A Conveyances
ORLDOCS 16953150 I 40469.0009

Prepared By:

Andrew C. d'Adesky,  Esq. Latham Luna Eden & Beaudine, LLP 111 North Magnolia Ave, Suite 1400 Orlando, Florida 32801

SPECIAL WARRANTY DEED
TIDS  SPECIAL  WARRANTY  DEED,  made  by  K.  HOVNANIAN AT
MYSTIC DUNES, LLC, a Florida limited liability company, whose mailing address is 2301 Lucien Way, Suite 260, Maitland, Florida 32751 (hereinafter the "Grantor"), and the WINDWARD  COMMUNITY DEVELOPMENT  DISTRICT,  a Florida community
development district, having an address at c/o Governmental Management Services­ Central Florida, LLC, 219 East Livingston Street, Orlando, Florida 32801 (hereinafter the "Grantee").
WITNESSETH, that the said Grantor, for and in consideration of the sum of
$10.00, to it in hand paid by Grantee, receipt whereofis hereby acknowledged, has granted, bargained and sold to the Grantee, his heirs and assigns forever, the property described in Exhibit "A" attached hereto and incorporated herein by reference (hereinafter the "Property").

TOGETHER WITH all tenements, hereditaments, easements and appurtenances thereto belonging or in anywise appertaining;

TO HAVE AND TO HOLD the Property in fee simple forever.
AND Grantor does hereby covenant with and warrant to Grantee that the Grantor is lawfully seized of the Property in fee simple; that the Grantor has good right and lawful authority to sell and convey the Property; and that the Grantor fully warrants the title to the Property and will defend the same against the lawful claims of all persons claiming by, through or under the Grantor, but against none other.

SUBJECT TO taxes for the year 2020 and subsequent years, covenants, restrictions, easements, reservations and limitations of record, if any.

AND Grantor expressly reserves to itself, and its successors and assigns, including any property owners of Lots shown on the plat of FOUR SEASONS AT ORLANDO PHASE 2, recorded in Plat Book 28, Page 9 of the Official Records of Osceola County, and their guests and invitees, a non-exclusive, perpetual easement over and across Tract S (Access Tract) within the plat ofFOUR SEASONS AT ORLANDO PHASE 2, as recorded in Plat Book 28, Page 9 of the Official Records of Osceola County, for the purposes of golf cart and pedestrian access, ingress and egress.

Windward Community Development District Phases 2 and 3A Conveyances

IN WITNESS WHEREOF, the parties hereto have caused these presents to be executed in their respective names, by their proper officer thereunto duly authorized, as of the day and year first above written.

Signed, sealed and delivered in the presence of:

Witness Printed Name

Witness Printed Name

K. HOVNANIAN AT MYSTIC DUNES, LLC, a Florida limited liability company

By	­
Print:  	
Title: - 	

STATE OF FLORIDA COUNTY OF  	
The foregoing instrument was acknowledged before me by means of [ ] physical

presence or [	] online notarization, this

day of

, 2020, by

____

__, as	_

of K. HOVNANIAN AT

MYSTIC DUNES, LLC, a Florida limited liability company, on its behalf.  Said person
is [	] personally known to me or [	] has produced _	as identification.

Notary Public; State of Florida Print Name:
My Commission Expires: 	_ My Commission No. : 		_

Windward Community Development District Phases 2 and 3A Conveyances

EXHIBIT A
(Windward - Phases 2 and 3A)
The following parcels contained within the plat of FOUR SEASONS AT ORLANDO PHASE 2, Tracts M, N, 0, P, R, T, U, V and W (Open Space), Tract L (Right-of-Way), and Tract S (Access Tract), as recorded in Plat Book 28, Page 9 ofthe Official Records of Osceola County.

Together with
The following parcels contained within the plat of FOUR SEASONS AT ORLANDO PHASE 3A, Tract SW-1 (Stormwater) and Tract D (Right-of-Way), as recorded in Plat Book 27, Page 154, of the Official Records of Osceola County.

Windward Community Development District Phases 2 and 3A Conveyances

AGREEMENT REGARDING TAXES
(WINDWARD - FOUR SEASONS PHASES 2 AND 3 A)

day of

THIS AGREEMENT REGARDING TAXES ("Agreement") is entered into this  	
_, 2020, by and between K. HOVNANIAN AT MYSTIC DUNES, LLC,

a Florida limited liability company, whose address is 2301 Lucien Way, Suite 260, Maitland, Florida	32751	("Developer"),	and  WINDWARD	COMMUNITY	DEVELOPMENT
DISTRICT, a Florida community development district, whose address is c/o Governmental Management Services - Central Florida, LLC, 219 East Livingston Street, Orlando, FL, 32801
("District").

WITNESSETH

WHEREAS, Developer is the owner and developer of certain real property located within the boundaries of the District, as such property is described on Exhibit "A" attached hereto and incorporated herein (the "Property"); and

WHEREAS, the Windward Community Development District is a Florida community development district and local unit of special-purpose government created pursuant to Chapter l 90, Florida Statutes; and
WHEREAS, as part of the ongoing development activities within the boundaries of the District, Developer has, simultaneously with the execution of this Agreement, conveyed the Property to the District via Special Warranty Deed; and

WHEREAS, all or a substantial portion of real property already owned by the District is either exempt from ad-valorem taxes or has been given a minimal valuation by the Osceola County Property Appraiser because of the District's status as a governmental entity; and

WHEREAS, in conjunction with the conveyance of the Property from Developer to District, Developer and District are desirous of setting forth in this Agreement their respective responsibilities with regard to applicable ad-valorem taxes and assessments on the Property.

NOW, THEREFORE, in consideration of the sum of Ten and 00/1 00 Dollars ($10.00) and other valuable considerations, paid by each party to the other, the receipt and sufficiency of which is hereby acknowledged, and in further consideration of the mutual covenants and conditions contained herein, the parties hereto agree as follows:

The above recitals are true and correct and are incorporated herein by reference.

Developer hereby represents that all ad-valorem taxes and assessments relating to the Property, or any portion thereof, for tax year 2019 and all prior years have been paid in full.

Agreement Regarding Taxes Hovnanian / Windward COD
Four Seasons Phases 2 and 3A Conveyances ORLDOCS 1 6939406 1

Developer hereby agrees to pay in full, and prior to their becoming delinquent, any and all ad-valorem taxes and assessments, if any, levied on the Property for the tax year 2020.

District shall, within ten (10) days of receipt, forward to the Developer, at their address set forth above and via U.S. mail, any correspondence, notice or bill from the Osceola County Tax Collector relating to the Property for tax year 2020 that the District actually receives in its office.
Subsequent to the District's acceptance of the Property, and only in the event the Property is not conveyed to another governmental entity, the District shall endeavor to either obtain an exemption from ad-valorem taxes pertaining to the Property or, in the alternative, shall seek a minimal valuation of the Property, from the Osceola County Property Appraiser and, subsequent to tax year 2020, Developer shall have no further responsibility with regard to ad­ valorem taxes or assessments levied against the Property.
IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be executed on their behalf by their duly authorized representatives, all as of the date first set forth above.

[SIGNATURE PAGE FOLLOWS]

Agreement Regarding Taxes Hovnanian / Windward CDD
Four Seasons Phases 2 and 3A Conveyances ORLDOCS 1 6939406 I

SIGNATURE PAGE TO AGREEMENT REGARDING TAXES
(WINDWARD - FOUR SEASONS PHASES 2 AND 3A)

WITNESSES:

X  	
Print: ------------

X  	
Print: -- 	

K. HOVNANIAN AT MYSTIC DUNES, LLC, a Florida limited liability company

By 	 	
Print:  	
Title:  	

ATTEST

 	

Print:  	
Secretary/Asst. Secretary

Agreement Regarding Taxes Hovnanian / Windward CDD
Four Seasons Phases 2 and 3A Conveyances ORLDOCS 16939406 1

WINDWARD COMMUNITY DEVELOPMENT DISTRICT,
a Florida community development district

By:  	
Print:  	
Title:  	

EXHIBIT "A"
Legal Description of the Property
The following parcels contained within the plat of FOUR SEASONS AT ORLANDO PHASE 2, Tracts M, N, 0, P, R, T, U, V and W (Open Space), Tract L (Right-of-Way), and Tract S (Access Tract), as recorded in Plat Book 28, Page 9, of the Official Records of Osceola County.

Together with

The following parcels contained within the plat of FOUR SEASONS AT ORLANDO PHASE 3A, Tract SW- I (Stormwater) and Tract D (Right-of-Way), as recorded in Plat Book 27, Page 1 54, of the Official Records of Osceola County.

Agreement Regarding Taxes Hovnanian / Windward CDD
Four Seasons Phases 2 and 3A Conveyances ORLDOCS 1 6939406 I

BILL OF SALE ABSOLUTE AND AGREEMENT
(WINDWARD - FOUR SEASONS PHASES 2 AND 3A)
THIS BILL OF SALE ABSOLUTE AND AGREEMENT ("Agreement") is made as
of this __ day of 	, 2020, by and between WINDWARD COMMUNITY DEVELOPMENT DISTRICT (hereinafter referred to as the "District"), a Florida community development district created pursuant to Chapter 190, Florida Statutes, whose address is c/o Governmental Management Services - Central Florida, LLC, 219 East Livingston Street, Orlando, FL, 32801, and K. HOVNANIAN AT MYSTIC DUNES, LLC, a Florida limited liability company (hereinafter referred to as "Developer") whose address is 2301 Lucien Way, Suite 260, Maitland, Florida 32751, and

RECITALS
WHEREAS, Developer owns certain improvements and equipment located within the boundaries of the District, and the extent, nature and location of such improvements and equipment is more fully set forth in Exhibit "A" attached hereto (collectively, the "hnprovements"); and

WHEREAS, both Developer and the District find it to be in the best interest of both parties for the District to perpetually own, operate and maintain the hnprovements, as the District may deem reasonable or appropriate, within its sole discretion, for the benefit of the District; and

WHEREAS, Developer desires to convey the hnprovements to the District to allow such perpetual ownership, operation and maintenance, and the District desires to accept such ownership, operation and maintenance.

NOW, THEREFORE, the parties hereto hereby agree to and acknowledge the following:

The above recitals are true and correct and are hereby incorporated into this Agreement.

KNOW ALL MEN BY THESE PRESENTS that Developer, of the County of Osceola and the State of Florida, for and in consideration of the sum of Ten Dollars ($ 10.00) lawful money of the United States, to it paid by the District, the receipt whereof is hereby acknowledged, has granted, bargained, sold, transferred and delivered, and by these presents does grant, bargain, sell, transfer, set over and deliver unto the District, its executors, administrators and assigns, and the District hereby accepts, all of Developer's right, title and interest in and to the hnprovements, to have and to hold the same unto the District, its executors, administrators and assigns forever.

All personal property described and conveyed herein is conveyed in "AS IS" condition without express or implied warranties of merchantability, fitness for use or other warranties not expressly stated herein.

Bill of Sale - Windward COD/Hovnanian
Series 2020 Conveyances - Four Seasons Phases 2 and 3A ORLDOCS 1 6939055 I 40469.0009

This Agreement may be executed in any number of counterparts with the same effect as if all parties had signed the same document. All fully executed counterparts shall be construed together and shall constitute one and the same agreement.
IN WITNESS WHEREOF, the parties hereto have caused these presents to be executed in their respective names, by their proper officer thereunto duly authorized, as of the day and year first above written.

Signed, sealed and delivered in the presence of:

Witness Printed Name

Witness Printed Name

K. HOVNANIAN AT MYSTIC DUNES, LLC, a Florida limited liability company

By	­
Print:  	
Title:  	

STATE OF FLORIDA COUNTY OF  	
The foregoing instrument was acknowledged before me by means of [	] physical
presence	or	[	]	online notarization,	this	__	day	of 	,	2020,	by
 	, as	of K. HOVNANIAN AT  MYSTIC DUNES,
LLC, a Florida limited liability company, on its behalf.  Said person is [  ] personally known to me or [ ] has produced 	as identification.

Notary Public; State of Florida
Print Name: 			                                          My Commission Expires: 		_ My Commission No.:         _ 	__

Bill ofSale - Windward COD/Hovnanian
Series 2020 Conveyances - Four Seasons Phases 2 and 3A ORLDOCS 16939055 I 40469.0009

COUNTERPART SIGNATURE PAGE TO BILL OF SALE (WINDWARD - FOUR SEASONS PHASES 2 AND 3A)

ATTEST:

By: - 	 	
Secretary/Asst. Secretary

WINDWARD COMMUNITY DEVELOPMENT DISTRICT,
a Florida community development district

By: 	_ 	_
Print:  	
Title: 	----

STATE OF FLORIDA
COUNTY OF --- 	
The foregoing instrument was acknowledged before me by means of [	J physical
presence or [	]  online notarization this 	day  of 	,  2020, by
 	, as 	of the Board  of Supervisors of the
WINDWARD	COMMUNITY  DEVELOPMENT	DISTRICT,	a	Florida	community
development district, on its behalf. Said person is [	] personally known to me or [	J has produced 	as identification.

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

Bill of Sale - Windward COD/Hovnanian
Series 2020 Conveyances - Four Seasons Phases 2 and 3A ORLDOCS 16939055 I 40469.0009

EXHIBIT "A"
LIST AND DESCRIPTION OF IMPROVEMENTS
The improvements upon the following parcels contained within the plat of FOUR SEASONS AT ORLANDO PHASE 2, Tracts M, N, 0, P, R, T, U, V and W (Open Space), Tract L (Right-of­ Way), and Tract S (Access Tract), as recorded in Plat Book 28, Page 9, of the Official Records of Osceola County.

Together with

The improvements upon the following parcels contained within the plat of FOUR SEASONS AT ORLANDO PHASE 3A, Tract SW-1 (Stormwater) and Tract D (Right-of-Way), as recorded in Plat Book 27, Page 154, ofthe Official Records ofOsceola County.

CDD Roadways
Storm.water  Improvements
Potable  Water Distribution
Reclaimed Water Distribution
Sanitary Sewer System
Street Lights
Landscaping Elements

Bill of Sale - Windward COD/Hovnanian
Series 2020 Conveyances - Four Seasons Phases 2 and 3A ORLDOCS 1 6939055 l 40469.0009

OWNER'S AFFIDAVIT
(WINDWARD - FOUR SEASON PHASES 2 AND 3A)

STATE OF FLORIDA COUNTY OF ----
BEFORE ME, the undersigned authority, personally appeared ----------
("Affiant") as	of K. Hovnanian at Mystic Dunes, LLC, a Florida
limited liability company, whose address is 2301 Lucien Way, Suite 260, Maitland, Florida 3275 1, on behalf of said company, who being first duly sworn on oath says:

That Affiant knows of his own knowledge that K. Hovnanian at Mystic Dunes, LLC, a Florida limited liability company ("Owner") is the owner of the fee simple title in and to certain lands located in Osceola County, Florida, and more particularly described on Exhibit "A" attached hereto (the "Property"), and that Affiant is an Authorized Signatory of Owner, and is making this Affidavit in that capacity only, and no recourse shall be made against Affiant individually.

That the Property is free and clear of all liens and encumbrances except for those matters set forth as exceptions in the plat of Four Seasons at Orlando Phase 2, as recorded in Plat Book 28, Page 9, and in the plat of Four Seasons at Orlando Phase 3A, as recorded in Plat Book 27, Page 1 54, both of the Official Records of Osceola County (collectively, the "Plats").

That Affiant knows of no facts by reason of which the title to, or possession of, the Property might be disputed or questioned, or by reason of which any claim to any part of the Property might be asserted adversely to owner.

That there have been no liens filed against the Property as a result of any labor, materials, equipment or other work authorized by Owner, its employees, or agents or of which Owner has actual knowledge, nor any unpaid bills of any nature as a result of any labor, materials, equipment or other work authorized by Owner, its employees, or agents or of which Owner has actual knowledge either for services of any architect, engineer, or surveyor, or for labor or material that may have been placed on the Property either in the construction or repair of any of the improvements thereon, or otherwise in connection with the Property which bills may have been incurred during the last ninety (90) days.

That no proceedings in bankruptcy or receivership have ever been instituted by or against the Owner, nor has Owner ever made an assignment for the benefit of its creditors.

That Affiant knows of no action or proceeding relating to the Property which is now pending in any state or federal court in the United States affecting the Property, nor does Affiant know of any state or federal judgment or any federal lien of any kind or nature that now constitutes a lien or charge upon the Property.

That, except as set forth in the Plats, Affiant knows of no unrecorded easements, liens, or assessments for sanitary sewers, streets, roadways, paving, other public utilities or

Owner's Affidavit
K   Hovnanian   -   Windward   CDD Four Seasons Phases 2 and 3A Conveyances ORLOOCS 16939423 I

improvements against the Property, nor are there any special assessments or taxes which are not shown as existing liens by the public records.

That this Affidavit is given for the purposes ofinducing the Windward Community Development District (the "District"), a Florida community development district and local unit of special-purpose government, to accept the conveyance ofthe Property to the District.

That there are no matters pending against Owner that could give rise to any lien(s) that could attach to the Property between the effective date of the Plats and the recording of the deed of conveyance, and that Affiant shall not execute nor permit the execution or recording of any instruments that would adversely affect title of the Property.

That Affiant is familiar with the nature ofan oath and with the penalties as provided by the laws of the State of Florida for falsely swearing to statements made in an instrument of this nature. Affiant further certifies that he has read the full facts set forth in this Affidavit and understands its content and context to be correct in all respects.

[SIGNATURE APPEARS ON FOLLOWING PAGE]

Owner's Affidavit
K Hovnanian - Windward COD
Four Seasons Phases 2 and 3A Conveyances
2
ORLDOCS 1693 9423 I

FURTHER AFFIANT SAYETH NAUGHT. DATED: 	, 2020

(Signature) (Print Name)

(Signature) (Print Name)

"OWNER"
K. HOVNANIAN AT MYSTIC DUNES, LLC, a Florida limited liability company
By:	­
Print:  	
Title: --------------

STATE OF FLORIDA COUNTY OF _ 	_
The foregoing instrument was acknowledged before me by means of [ ] physical presence
or	]	online	notarization,	this	day	of	,	2020,	by
 	   as  __ 	of  K.  HOVNANIAN  AT
MYSTIC DUNES, LLC, a Florida limited liability company, on behalf of the company.	He /

She [ ] is personally known to me, or [ ] produced ___ identification.

_ as

Print Name:  	
Notary Public-State of Florida at Large
Commission No.: -
My Commission Expires:	_

Owner's Affidavit
K Hovnanian - Windward CDD
Four Seasons Phases 2 and 3A Conveyances
3
ORLDOCS 1 6939423 I

Exhibit "A"
Legal Description of Propertv

The following parcels contained within the plat of FOUR SEASONS AT ORLANDO PHASE 2, Tracts M, N, 0, P, R, T, U, V and W (Open Space), Tract L (Right-of-Way), and Tract S (Access Tract), as recorded in Plat Book 28, Page 9, of the Official Records ofOsceola County.

Together with the

The following parcels contained within the plat of FOUR SEASONS AT ORLANDO PHASE 3A, Tract SW-1 (Stonnwater) and Tract D (Right-of-Way), as recorded in Plat Book 27, Page 154, of the Official Records of Osceola County.

Owner's Affidavit
K  Hovnanian  -  Windward  CDD Four Seasons Phases 2 and 3A Conveyances
4
ORLDOCS 16939423 I

SECTION V

SECTION A

SECTION	1

ENROLLED
2019  Legislature	CS  for  SB 7014 

20197014 er 
1
An act relating to government accountability; amending
s .   11 . 4 0,  F. S . ;   specifying  that  the Governor ,	the
Commi ss ioner of Education , or the designee of the
Governor or of the commi ssioner, may notify the
Legislative   Auditing  Committee   of   an   entity' s   failure
to comply with certain auditing and financial 
reporting requirements ; amending s . 11 . 45, F. S . ; 
revising de finitions and defining the terms " abuse , " 
"fraud, " and "waste"; excluding water management 
districts from certain audit requirements; removing a
cross-reference ; authorizing the Auditor Gene ral to conduct audits of tourist development councils and
county tourism promotion agencies ; revising reporting
requirements applicable to the Auditor Gene ral ;
amending s .	11 . 4 7, F.S . ; specifying that  any  person who wi llfully fails or refuses to provide access to an
employee, officer, or agent of an entity under audit
is subj ect to a penalty; amending s . 28 . 3 5, F.S . ; 
revising reporting requirements applicable to the
Florida Clerks of Court Operations Corporation ;

23 

25 

amending s .	43 . 1 6, F.S. ; revising the responsibilities of the Justice Administrative Commission , each state
24		attorney, each public de fender, the criminal  conflict and civil regional counsel, the capital collateral regional counsel, and the Guardian Ad Litem Program, to include the establishment and maintenance of 
28	certain   internal   controls;   amending  ss .	129 . 0 3, 12 9. 0 6, and 166 . 241 , F. S . ; requiring counties and
Page   1   of 33
CODING : Words stricken are deletions; words underlined are additions .

ENROLLED
2019  Legislature	CS  for  SB 7014 

2019701 4er 
municipalities to maintain certain budget documents on 
the   entities'   websites   for  a   specified  period; 
amending s .  21 5 . 8 6,	F. S . ; revising the purposes for 
which management systems and internal controls must be
es tablished and ma intained by each state agency and
the j udicial branch ; amending s. 21 5 . 9 7, F. S . ;

37 

revising   certain   audit    threshold  requirements; amending s . 215 . 985, F. S . ;  revising  the  requirements for a monthly financial statement provided by a water
management district ; amending s. 218 . 3 1, F.S. :

41 

43 

revising the de finition of the term " financial audit" ; amending   s.   218 . 3 2,	F. S. ;   authorizing  the   Department of Financial Services to reque st additional information   from   a   local   governmental   entity  in 
preparation of an annual report ; requiring a local 

46 

governmental entity to respond to such reque sts within a  specified  time frame ;   requiring  the  department   to 
notify  the   Legislative  Auditing  Commi ttee   of 

50 

noncompliance ; amending s . 218 . 3 3, F. S. ; requiring local   governmental   entities   to  establish  and  maintain internal controls to achi eve specified purposes ;
amending s . 218 . 391, F. S . ; revising membership , and

53 

restrictions  thereof,	for an auditor selection committee ;   prescribing  requirements   and  procedures   for

56 

58 

54		selecting an auditor if  certain  conditions  exist; amending s.	373 . 536, F. S. ; deleting obso lete language ; requiring water management districts to maintain 
57	certain  budget   documents   on  the   districts '   webs ites for  speci fied  periods ; amending  s.	1001 . 4 2, F. S . ; 
Page  2   of 33 
COD ING : Words striekeR are deletions; words underlined are additions .

ENROLLED
2019  Legislature	CS  for  SB 7014 

201 9701 4er 

60 
61 
62 

64 

authori z ing additional internal audits as  directed  by the district s chool board; amending s. 1002 . 3 3, F.S. ; revising  the  responsibilities  of  the  governing  board of a charter school to include the establis hment and maintenance  of  internal controls ;  amending s .	1002 . 3 7, F. S . ;   requiring   completion  of  an  annual   financial
audit of the Florida Virtual School; specifying audit
requirements; requi ring an audit report to be submitted  to   the  board  of  trustees   of  the   Florida

70 

68	Virtual School and  the  Auditor  General ;  deleting obsolete provisions ; amending s . 1010 .0 1, F. S . ; requiring each school district , Florida College System institution , and state university to  establish  and maintain certain internal controls ; creating ss .
1012 . 8551 and 1012 . 915, F. S . ; specifying applicable 
standards as to employee background screening and investigations of Florida College System and State
University System personnel , respectively; amending s. 
218 . 5 03, F.S . ; conforming provisions and cross- 
references to changes made by the act ; providing a declaration   of   impo rtant   state   interest ;   providing  an
80	effective date . 81 
82	Be It Enacted by  the  Legislature  of  the State  of  Florida : 83 

86 

84		Section 1 . Subsection (2) of section 11 . 4 0, Florida Statutes , is amended to read :
11 . 4 0 Legislat ive Auditing Committee .- 
(2)   Following  notification  by  the  Auditor  General ,   the

Page   3   of 33 
CODING : Words o�rielten are deletions ; words underlined are additions .

ENROLLED
2019 Legislature

CS for SB 7014 

88 
89 

91 

90 

94 
95 
96 
97 

98 

99 
100 
101 
102 
10 3
104 
105 
106 
107 
108 
109 
11 0
111 
112 
113 
114 
115 
116 

201 9701 4er 
Department of Financial Se rvices, er the Division of Bond Finance   of  the  State  Board  of  Administration ,   the   Governor   or   his   o r  her  des ignee,   or  the  Commissioner   o f  Education  o r  hi s   or her designee of the failure of a local governmental entity, district school board,	charter school , or  charter  technical career center to comply with the  applicable provisions  within  s.  11 . 4 5 ( 5 ) - ( 7) ,  s. 21 8 . 3 2 ( 1) ,	s. 218 . 3 8, or s. 218 . 503 (3) , the
Legislative Auditing Commi ttee may schedule a hearing to determine if the entity should be subj ect to further state action .   If   the  c ommittee  determine s  that  the  entity   should  be subj ect   to   further   state   action ,   the  committee   shall :
In the case of a local governmental entity or district school board, direct the Department of Revenue  and  the Department of Financial Services to withhold any funds not pledged for bond debt service satis faction which are payable to such entity until the entity complies with  the  law .  The committee shall specify the date that such action must shall begin, and the directive must be received by the Department of Revenue and the Department of Financial Services 30 days before the   date   of  the   distribution  mandated  by  law.   The  Department   of Revenue  and  the  Department   of  Financial   Services  may  implement the �rovioioRo of this paragraph .
In the case of a special district created by :
1 . A special act , noti fy the Pres ident of the Senate , the Spea ker   of   the  House   of   Representatives ,   the   standing  committees of   the   Senate  and  the   House   of  Representatives   charged  with special district oversight  as  determined  by  the  pres iding officers of each respective chamber, the legis lators who represent   a  portion   of   the   geographical   jurisdiction   of   the
Page  4   of  33 
CODING : Words otrickcR are deletions ; words underlined are additions .

ENROLLED
2019 Legislature	CS  for  SB 7014 

201 97014 er 
11 7	special district , and the Department of Economic Opportunity 
that  the   special   district  has   failed  to  comply  with  the   l aw. 
Upon receipt of notification, the Department of Economic
Opportunity shall proceed pursuant to s . 18 9. 06 2 or s . 189 . 067 .
If the special district remains in noncompliance a fter the
process set forth in s. 189 . 0651 , or if a publ ic hearing is not
held, the Legi slative Audi ting Committee may reque st the
department to proceed pursuant to s. 189. 06 7 ( 3) .
2 . A local ordinance , notify the chair or equ ivalent of the
local  general-purpose government  pursuant  to s .   189 . 0 6 52  and the
Department  of Economi c  Oppo rtunity that  the  special district has
failed  to  comply  with  the   law .   Upon   receipt   of  notification ,   the
department   shall  proceed  pursuant   to   s.   18 9. 062   or   s.	18 9. 06 7 .
If the special district remains in noncompliance after the
process set forth in s. 189 . 0652 , or if a publ ic hearing is not
held, the Legislative Auditing Committee may reque st the
department to proceed pursuant to s. 189. 067 (3) .
3 . Any manner other than a spe cial act or local ordinance ,
noti fy the Department of Economi c Opportunity that the spec ial 
district has failed to comply with the law . Upon receipt of 
notification , the department shall proceed pursuant to  s. 138		189 . 062 or s. 189 . 067 (3) .
(c)	In the case of a charter school or charter technical 
career   center ,   notify  the   appropriate   sponsoring  entity,   which
may terminate the charter pursuant to ss . 10 02 . 3 3 and 1002 . 3 4. 
Sect ion 2 .   Subsection	(1) ,   paragraph   (j )   of subs ection	(2) ,
paragraph  (u)	of  subsection   (3) ,  and paragraph	(i) of subsection
(7)	of section 11. 45, Florida Statutes, are amended, and
paragraph  (x)	is  added to  subsection	(3)	of  that  section,	to

Page   5   of 33 
CODING : Words stricken are deletions ; words underlined are additions .

ENROLLED
2019 Legislature	cs for SB 7014 

read :

201 970 14 er 

11 . 4 5 Definitions ; dut ies ; authorities ; reports; rules .­ 
DEFINIT IONS . -As   used  in  ss .   11 . 40-11 . 5 1,   the  term :
(a )	"Abuse "  means  behavior   that   is   de ficient   o r   improper

150 
151 
152 
153 
154 
155 
156 
157 
158 
159 
16 0
16 1
162
1 63
16 4
165
166 
167
16 8
169 
170 
171 
172 
173 
174 

when compared with behavior  that  a  prudent person would  consider a reasonable and necessary operationa l practice  given  the  facts and circumstances . The term includes the misus e of authorit y or position   for  personal   gain .
fil_+at-  "Audit"  means   a   financial   audit ,   operational   audit, or performance audit .
l.£l_-+et- "County agency" means a board of county
commi ssioners or other legislative and governing body  of  a county, howeve r styled,	including that of a consolidated or metropolitan  government ,   a   clerk  of  the   circuit   court,   a  separate or ex officio clerk of the county court , a sheri ff, a property appra iser, a tax collector,  a  supervisor of elections , or any other officer in whom any portion of the fiscal duties of a  body  o r  officer  expressl y  stated  in   this  paragraph  are  -Hre above are under law separately placed by law .
.@_-+et-  "Financial   audit"  means   an  examination  of   financial statements in order to express an opinion on the fairne ss  with which they are presented in conformity with generally accepted accounting principles  and  an examination  to  determine  whether ope rations are properly conducted in accordance with legal and regulatory requirements . Financial audits mu st be  conducted  in acco rdance with auditing standards generally accepted in the United  States   and  government  auditing   standards  as  adopted by the Board of Aeeountaney . When applicable , the scope of financial  audits  must  shall  encompass   the   additional   activities 
Page  6   of 33 
CODING :   Words  stricken  are   deletions ;   words   underlined  are   additions .

ENROLLED
2019 Legislature	CS  for  SB 7014 

201 9701 4er 
necess ary  to  establish compliance with  the  Single Audit Act 
Amendments of 1996,	31 U.S.C. ss . 7501- 7507 , and other 1 77		applicable federal law .
(e )	"Fraud"  means   obtaining  something  o f  value   through
will ful  misrepresentation,   including,   but   not   limite d  to,
intentional  misstatements  o r  intentional   omissions   o f  amount s   or 
disclosure s   i n   financial   statements   to   deceive  user s   of 
financial statements ,	theft o f a n entity' s assets, bribery, or 
the   us e   o f   one' s  position   for  persona l   enrichment   through   the
18 4	deliberate misus e o r mis application o f an organization ' s
resources .
ill-fat- "Governmental   entity"  means   a   state  agency,   a   county
agency,  or any other entity,   however styled,	that independently 
exercises any type of state or local governmental function .
J..91_-te+- "Local governmental entity" means a county agency, 
19 0	municipality,	touris t   developmen t   council ,   county  tourism
19 1	promotion agen cy, or special district as de fined in s. 189 . 01 2�
192	The   term ,   but  doe s  not   include  any  hous ing  authority  established
19 3	under chapter 42 1. 
19 4	JE.l_-f# "Management letter" means a statement of the
1 95	auditor' s comments and recommendations .
196	ill-½f+- " Operational   audit"  means   an   audit  whose  purpose   is 
19 7	to evaluate management 's performance in es tablishing and
19 8	maintain ing internal controls , including controls de signed to 
prevent and detect fraud , was te , and abus e, and in administering 
ass igned  respons ibilities   in  accordance  with  applicable   laws ,
administrative  rules,	contracts, grant agreements , and other
guidelines .   Operational  audits  must  be   conducted  in  accordance
20 3	with government auditing standards . Such audits examine internal 

Page  7   of  33 
CODING : Words striekeR are deletions; words underlined are additions .

ENROLLED
2019  Legislature	CS for SB 7014 

204 
205 
206 
207 
208 
209 
210 
211 
212 
213 
214 
215 
216 
217 
218 
219 
220 
221 
222 
223 
224 
225 
226 
227 
228 
229 
230 
231 
232 

2019701 4er 
controls  that  are  designed  and placed  in  operation  to  promote and encourage the achievement of management' s control obj ectives in   the   categories   of   compliance,   economic  and  efficient operations ,	reliability  of   financial   records   and  reports,   and safeguarding of assets , and identify wea kne sses in those 
internal controls .
ill-Btt- "Performance audit" means an examination of a
program, activity,	or function of a governmental entity, conducted in accordance with appli cable government auditing standards or auditing and evaluation standards of other appropriate authoritative bodies . The term include s an examination of issues related to :
.  Economy,  efficiency,	or effectiveness of the program .
. Structure or des ign of the program to accomplish its goals   and  obj ectives .
Adequacy of the program to meet the needs identified by the Legi slature or governing body .
.   Alternative  methods  of  providing program  services or products. 
Goal s,	obj ectives , and performance measures used by the agency to monitor and report program accompl is hments .
The  accuracy or  adequacy  of public documents,	reports, or reque sts prepared under the program by state agencies .
Compliance of the program with appropriate policies , rules ,   or  laws .
Any   other   issues   related  to  gove rnmental  entities   as
directed by the Legislative Auditing Committee .
fil#t- "Political subdivision" means a separate agency or 
unit of local gove rnment created or established by law and

Page  8   of  33 
CODING :   Words  otriekefl  are  deletions;   words   underlined  are   additions .

ENROLLED
2019  Legislature	CS for SB 7014 

233 
234 
23 5
236 
237 
238 
239 
240 
241 
242 
243 
244 
245 
246 
247 
248 
249 
250 
251 
252
253 
254 
25 5
256 
257 
258 
259 
260 
26 1

20 19 7014 er 
includes , but is not limited to, the following  and  the  officers thereof : authority, board, branch, bureau , city,  c ommission, consoli date d government , county,  department ,  district , institution ,    metropolitan  government ,  municipal ity,	office ,
officer, public corporation, town , or village .
fil-+1+ "State agency" means a separate agency or unit of 
state government created or es tablished by law and includes, but is not l imi ted to, the following and  the  officers  thereo f: authority, board, branch , bureau, · commi ss ion, department , division,   institution,	office,  officer ,  or   public   co rporation, as the case may be , except any such agency or unit within the legislative branch of state government other  than  the  Florida Public Service Commi ss ion .
(m )	"Waste " means the act o f using o r expending resources unreasonably,   carelessly,   extravagantly,   o r   for  no   useful  purpose .
DUT IES . -The  Auditor  Gene ral   shal l: 
(j ) Conduct audits of local governmental entities when determined to be necessary by the  Auditor  General ,  when  directed by  the  Legi slative  Auditing  Committee ,  or  when  otherwise required  by law .  No  later  than  18   months  after  the  release  of the audit report , the Auditor Gene ral  shall  pe rform  such appropriate followup procedures as he or she deems nece ss ary to determine  the  audited  entity' s  progress   in  addressing  the findings  and  recommendations  contained  within  the  Auditor General ' s previous report . The Auditor General shall notify each member  of  the  audited  entity' s   governing  body  and  the Legislative Auditing Committee of the results of his or her determination .   For  purpose s   o f   this   paragraph ,   local 
Page   9   of 33 
CODING : Words otrickcFl are deletions ; words underlined are additions .

ENROLLED
2019 Legislature	CS for SB 7014 

2 62
2 6 3
264 
26 5
26 6
2 6 7
2 6 8
269 
270 
271 
272 
273 
274 
275 
276 
27 7
278 
279 
280 
281 
282 
283 
284 
285 
286 
287 
288 
289 
2 9 0

20 1 9701 4er 
governmental   entities  d o  no t  include  water  managemen t   districts.

The Auditor Gene ral shall perform his or her duties independently  but   under  the  general  policies   established  by  the Legislative Auditing Committee . This subsection does not  limit the Auditor General' s discretionary authority to conduct other audits or engagements of governmental entities as authorized in subsection (3) .
(3)   AUTHORITY   FOR  AUDITS  AND  OTHER  ENGAGEMENTS . -The  Auditor Gene ral may, pursuant to his or her own  authority,  or  at  the direction  of  the Legislative  Auditing  Committee ,  con duct   audits or other engagements as determined appropriate by the Auditor General of :
(u) The Florida Virtual School pursuant to o. 1002 . 37. (x )   Tourist   development   council s   and  county  tourism
promotion  agencies .
AUDITOR GENERAL REPORT ING REQU I REMENT S . -
(i)	The Auditor General shall annually transmit by Ju ly 15, to the Pres ident of the Senate , the Speaker of the House of Representatives, and the Department of Financial Services , a list of  all  school  districts,  charter schools ,	charter technical career centers,	Florida College Sys tem institutions ,	state universities,   and  local  gove rnmental   entities  water  management districts that have failed to comply with the transparency requirement s as identified in the audit reports reviewed pursuant to paragraph	(b)	and those conducted pursuant to subsection (2) .
Section 3.  Subsection	(3)	of section 11 . 47, Florida Statutes , is amended to read :
Page  10  of  33 
CODING : Words stricken are deletions ; words underlined are additions .

ENROLLED
2019 Legislature

CS for SB 7014 

291 
292
29 3
29 4
29 5
296 
297 
2 98
299 
300 
301 
302 
303 
304 
305 
306 
307 
308 
309 
310 
311 
312 
313 
314 
315 
316 
317 
318 
319 

20 197 01 4er 
11 . 4 7 Penalties; failure to  make a  proper  audit  or examination ; making a false  report ;  failure  to  produce  documents or information .- 
(3) Any person who willfully fails or refuses t o provide acces s  to an  employee , officer ,	or agent o f an entit y subject to an audit or to furni sh or produce any  book,  record,  paper, document , data , or sufficient information ne ce ssary to a proper audit or examination which the Auditor General or the Office of Program Pol icy Analysis and Government Accountability is by law authorized  to  perform  commits  shall  be  guilty  of  a  mi s demeanor of  the  first degree,  punishable  as  provided in s.	775 . 082 or s. 775 . 0 83 .
Section   4 .   Paragraph   (d )   of   subsection	(2)	of   section 28 . 3 5,  Florida  Statutes,	is amended to read :
28 . 3 5 Florida Clerks of Court Ope rations Corporation .­ 
(2)	The duties of the corporation shall include the following :
(d) Developing and certifying a uni form sys tem of workload measures and applicable workload standards for court- related functions as developed by the corporation and clerk workload performance in meeting the workload performance standards . These workload measures and workload performance standards shall be des igned  to   facilitate   an  objective  determination   of   the performance of each clerk in  accordance  with minimum  standards for fiscal management ,	operational efficiency, and e ffective collection  of   fines,	fees,  service charges,	and court costs . The corporation shall develop the workload measures and workload performance standards in consultation with the  Legislature .  When the corporation finds a clerk has not met the workload
Page  11  of  33
CODING : Words strickeR are deletions; words underlined are additions .

ENROLLED
2019 Legislature	CS for SB 7014 

320 
321 
322 
323 
324 
325 
326 
327 
328 
329 
330 
331 
332 
333 
334 
335 
336 
337 
338 
339 
340 
341 
342 
343 
344 
345 
346 
347 
348 

2019 701 4er 
performance standards , the  corporation  shall  identify  the  nature of each deficiency and any corrective  action  recommended  and taken by the affected clerk of the  court .  For  quarterly  periods ending  on  the  last  day  of March ,	June , September ,	an d December o f  each  year,  the  corporation  shall  notify  the   Legi slature  of any clerk not meeting workload performance standards and provide a   copy  of  any   corrective   action  plans .   Such  notifi cations  must   be submitted no later than 4 5 days after the en d o f the preceding  quarterly  period .   As   used  in   this   subsecti on,   the
term :
. "Workload measures" means the measurement of the activities and frequency of the work required for the clerk to adequately  perform the  court- related  duties   of   the   office  as de fined by the membership of the Florida Clerks of Court Operations Corporation .
. "Workload per formance standards " means the standards developed  to  measure   the   timeliness   and  effectiveness   of   the activities that are ac complished by  the  clerk in  the  performance of the court-related duties of the office as de fined by  the membership of the Florida Clerks of Court Operations 
Corporation .
Section   5.   Present   subsections	(6)	and   (7)	of   section
43 . 16,  Florida  Statutes,   are   renumbered as  subsections	(7) and
,    respectively,   and  a   new  subsection (6 )	is added to  that section ,   to   read :
43 . 1 6 Jus tice Administrative Commi ss ion ; membership , powers and duties .- 
(6 )	The commiss ion ,	each state attorney, each public defender ,   the   criminal   conflict   and  civil   regional   counsel,   the
Page  12  of  33 
CODING :   Words  stricken  are   deletions ;   words   underlined  are  additions .

ENROLLED
2019 Legislature	CS  for SB 7014 

201 9701 4er 

349 

capital   collateral   regional   counsel,   and  the  Guardian  A d  Litem
Program  shal l   establish  and  maintain   internal   control s   des igned
to :

352 

355 

357 

359 
360 

362

358 

361 

363 
364 

366 

367

368 
369 
370 

372 
373 

375 

374 

(a )	Prevent and detect fraud, waste, and abus e as defined in   s .   1 1 . 4 5 (1)  .
(b )	Promote   and  encourage   compliance  with  applicabl e   laws , rules ,   contracts,   grant  agreements ,   and  best  practices .
(c )	Support economica l and efficient operations .
(d ) Ensure reliability o f financial records an d reports . (e )	Safeguard assets .
Section 6.  Paragraph		(c)	of  subsection  (3)	of section 12 9 . 0 3, Florida Statutes,	is amended to read :
129 .0 3 Preparation and adoption of budget .- 
(3)	The county budget  officer,  after  tentatively ascertaining the proposed fiscal policies of the  board  for  the next fiscal year , shall prepare and present to  the  board  a tentative budget for the next fiscal year for each of the funds provided  in  this  chapter,	including  all  estimated  receipts, taxe s to be levied, and balances expected to be brought forward and  all estimated expenditures,	reserves , and balances to be carried ove r at the end of the year .
(c)   The  board  shall   hold  public  hearings   to   adopt   tentative and final budgets pursuant to s. 200 .0 65 . The hearings shall be primarily  for  the  purpose  of  hearing  requests  and  c omplaints from the  public  regarding  the budgets  and  the  proposed  tax  levies and for explaining the budget and any proposed or adopted amendments . The tentative budget must be pos ted on the county' s official website at least 2 days before the public hearing to consider   such  budget  an d  mus t   remain  on  the  website   for   at   least 
Page  13  of  33 
CODING : Words stricken are deletions ; words underlined are additions .

ENROLLED
2019  Legislature	CS for SB 7014 

378 
379 
380 
381 
382 
383 
384 
385 
386 
387 
388 
389 
39 0
39 1
392 
393 
394 
39 5
396 
397
398 
399 
400 
401 
402 
403 
404 
40 5
406 

201 9701 4er 
4 5 days . The final budget must be posted on the website within
30   days  after  adoption  and  mus t   remain  on  the  website   for   at   leas t 2  years .   The tentative budgets,	adopted tentative budgets, and final budgets shall be filed in the  office  of  the  county auditor as a public record . Sufficient reference in words  and figures to identify  the  particular  transactions  must  shall  be made in the minutes of the board to record  its  actions  with reference to the budgets .
Section  7 .   Paragraph  (f )	of subs ection (2)  of  section 12 9. 06,	Florida Statutes , is amended to read :
129 .0 6 Execution and amendment of budget .- 
The  board  at   any  time  within   a   fiscal   year  may  amend  a budget for that year,  and  may  within  the  first  60  days of  a fiscal year amend the budget for the prior fiscal year , as 
fol lows :
(f )   Unless   otherwise  prohibited  by   law,   if  an   amendment  to a budget  is  required  for a  purpose  not  specifically  authorized in paragraphs	(a) - ( e) , the amendment may be authorized by resolution or ordinance of the board of county commi ssioners adopted  following  a  public  hearing .
. The public hearing must be adve rtised at  least  2  days , but not more than 5 days ,  before  the  date  of  the hearing .  The adve rtisement mu st appear in a newspape r of paid general circulation and must identify the name of the taxing authority, the  date ,   place ,   and  time   of  the  hearing,   and  the  purpose   of  the hearing . The advertisement must  also  identify  each  budgetary fund to be amended,  the  source  of the  funds ,  the  use  of  the funds , and the total amount of each fund' s appropriations .
. If the board amends the budget pursuant to this 

Page  14  of  33 
CODING :   Words  stricken  are  deletions ;   words   underlined  are  additions .

ENROLLED
2019  Legislature	CS for SB 7014 

407 
408 
409 
410 
411 
412 
413 
414 
415 
416 
417 
418 
419 
420 
421 
422 
423 
424 
425 
426 
427 
428 
429 
430 
431 
432 
433 
434 
435 

2019 70 14 er 
paragraph, the adopted amendment must be posted on the county' s official website within 5 days after adoption and mus t remai n on the  website   for  at   least   2   years .
Section  8 .  Subsections	(3)	and (5)	of section 166 . 241, Florida Statutes , are amended to read :
166 . 241 Fiscal years , budgets, and budget amendments .- 
The tentative  budget must  be  posted  on  the municipality' s official website at least 2 days be fore the budget  hearing,   held  pursuant  to   s.   200 . 065   or  other  law,	to cons ider   such  budget   and  mus t   remai n  on  the  website   for   at   least  4 5 days . The final adopted budget must be pos ted on the municipality' s official webs ite within 30 days after adoption and  mus t   remai n  o n  the  website   for  a t   leas t   2   years .   If   the municipality does not operate an official website, the municipality  mus t,   within   a  reasonable  period  of  time   as
established  by  the   county  or   counties   in  which  the  municipality is located, transmit  the  tentative  budget  and  final  budget  to the manager or administrator of such county  or  counties  who shall post the budgets on the county' s website .
(5)	If the governing body of a municipality amends the budget pursuant to paragraph (4) (c) , the adopted amendment must be posted on the official website of the mun icipality within 5 days   after  adoption  and  mus t   remai n   on   the  website   for   at   least  2 years . If the municipality  does  not  operate  an  official website, the municipality must, within a reasonable period of time  as   established  by  the   county  or   counties   in  which   the municipa lity is located, transmit the adopted amendment to the manager or admin istrator of such county or  counties who  shall post the adopted amendment on the county' s website .
Page  15  of  33 
CODING :   Words  stYieken  are  deletions ;   words  underlined  are   additions .

ENROLLED
2019  Legislature	CS for SB 7014 

436 
437 
438 

read :

201 97014er 
Section  9 .   Section  215 . 8 6,  Florida Statutes ,	is amended to

215 .8 6  Management   sys tems   and  controls . -Each   state   agency

439 
440 
441 
442 
44 3
444 
44 5
446 
447 
448 
449 
450 
451 
452 
453 
454 
455 
456 
457 
458 
459 
46 0
461 
4 62
4 63
46 4

and the j udicial branch as de fined in  s . 216 . 011  shall  establish and maintain  management  systems  and  internal  controls  des igned to :
(1 )	Prevent and detect fraud, waste, and abus e a s defined
in   s .   1 1 . 4 5 (1)  .   ffia4::.
ill Promote  and  encourage   compl iance  with  applicabl e   laws,
rules , contracts, and grant agreements .7 
(3 )	Support  economical   and  eeonoffiie,   efficient ,   and effective operations�T
(4 )   Ensure  reliability  of   financial  records   and  reports�7
(5)	Safeguard and safeguarding of as sets . Accounting oyoteffio and procedures shall be deoi�ned to fulfill the rcquireffiento of generally accepted accounting principles .
Section  10 . Paragraph  (a)	of subsection (2) of  section 215 . 97, Florida Statutes,	is amended to read :
215 . 9 7 Florida Single Audit Act .- 
(2 )   As   used  in   this   section ,	the   term: 
(a) "Audit threshold" means the threshold amount used to determine when  a  state  single audit  or  proj ect-spec ific audit  of a nonstate entity shall be conducted in  accordance with  this section . Each nonstate entity that  expends  a  total  amount  of state finan cial assistance equal to or in exce ss of  $750, 000  in any fiscal year  of  such  nonstate  entity  shall  be  required  to have a state single audit7 or a proj ect-specific audit7  for  such fiscal year in accordance with the requirements  of  this  section . Every 2 years the Auditor General, After con sulting with the
Page  16  of  33 
CODING : Words striclten are deletions ; words underlined are additions .

ENROLLED
2019  Legislature	CS for SB 7014 

46 5
466 
4 67
46 8
469 
470 
471 
472 
473 
474 
475 
476 
477 
478 
479 
48 0
481 
482 
483 
484 
485 
486 
48 7
488 
489 
49 0
49 1
4 92
49 3

2019701 4er 
Executive Office of the Governor, the Department of Financial Services , and all state awarding agencies , the Auditor General shall periodically review the threshold amount for  requiring audits under this section and may recommend any appropriate statutory  change   to   revise  the  threshold  amount   in   the  annual report  submitted  to  the  Legislature pursuant  to s .	11 . 4 5 (7 ) (h) adjust ouch threshold amount  eonoiotent  with  the  purposes  of this section .
Sect ion 11 .  Subsection	(11) of section 215 . 98 5, Florida
Statutes ,	is amended to read :
215 . 985 Transparency in government spending .- 
(11) Each water management district shall provide a monthly financial   statement   in   the   form  and  manner  prescribed  by  the Department  o f   Financial   Services  to  the  district ' s  -i-t-e-  governing board  and  make   such  monthly  financial  statement   available   for public access on its website .
Sect ion 12 .  Subsection	(17 )  of section 218 . 3 1,	Florida Statutes, is amended to read :
218 . 3 1   De finitions . -As   used  in  this  part,   except  where  the context clearly indicates a different meaning :
(17)	"Financial audit" means an examination of financial statements in order to expres s an opinion on the fairne ss with which they are presented in con formity with generally accepted accounting principles and an examination to determine whether ope rations are properly conducted in accordance with legal and regulatory requi rements. Financial audits must be conducted in accordance with auditing standards generally accepted in the United States and government auditing standards  as adopted by the Board of Accountancy and as prescribed by rules promulgated
Page  17  of  33 
CODING : Words stricken are deletions ; words underlined are additions .

ENROLLED
2019  Legislature	CS for SB 7014 

494 
4 95
49 6
49 7
49 8
499 
500 
501 
502 
503 
504 
505 
506 
507 
508 
509 
510 
511 
512 
513 
514 
515 
516 
517 
518 
519 
520 
521 
522 

20 19701 4er 
by the Auditor General . When applicable, the scope of financial audits  mu st  shall  encompa ss   the  additional   activities   necessary to establish compliance with the Single Audit Act  Amendments of 1996, 31 U.S.C. ss . 7501-7507, and other applicable federal law .
Section  13 .  Subsection	(2)	of section 218 .  3 2,	Florida Statutes, is amended to read :
218 . 32   Annual   financ ial   reports ;   local   gover nmental entities .- 
The department shall annually by December 1 file a
verified  report  with   the   Governor,   the Legislature ,	the Auditor General , and the Special District Accountability Program of the Department of Economi c Opportunity showing the revenues , both locally de rived  and  derived   from  intergovernmental   trans fers , and the expenditures of each local governmental entity, regional
planning   council ,	local   government   finance   commi ss ion ,   and municipal powe r corpo ration that is required to submit an annual financial report . In preparing the verified report , the department  may  reques t   additional   information   from  the   local governmental   entity.   The   information   requeste d  mus t  be  provided to   the   department  within   45   days   after   the   request .	I f   the   local  governmental   entity  doe s   not   comply  with  the  request ,   the department   shal l   notify  the   Legislative  Auditi ng  Committee,
which may take action pursuant t o s . 1 1 .4 0 (2) . The report mu st include , but is not l imited to :
The total revenues and expenditures of each local governmental   entity  that   is   a  component  unit   included  in   the annual financial report of the reporting entity .
The  amount  of   outstanding  long-term  debt  by   each   local governmental   entity .   For  purposes   of   this  paragraph,   the   term
Page  18  of  33 
CODING : Words stricken are deletions; words unde rlined are additions .

ENROLLED
2019  Legislature	CS for SB 7014

523 
524 
525 
52 6
527 
528 
529 
530 
531 
532 
533 
534 
535 
536 
537 
538 
539 
540 
541 
542 
543 
544 
545 
546 
547 
548 
549 
550 
551 

2019701 4er 
"long-term  debt"  means   any  agreement   or   series   of   agreements   to pay money, which, at inception , contemplate terms of payment exceeding 1 year in duration .
Section  14 .   Present subsection  (3)	of section 218 . 33, Florida   Statutes,	is  renumbered  as  subsection (4) ,	and a new subsection  (3)	is   added   to  that  section,		to read :
218 . 3 3 Local governmental entities ; establishment of uniform fiscal years and accounting practices and procedures .­ 
(3 )   Each  local   governmental   entity  shall   establish  and maintain internal control s designed to:
(a )	Prevent and detect fraud , waste, and abus e as de fined in   s .   1 1 .4 5 (1)  .
(b )	Promote and encourage compliance with applicable laws,
rules , contracts , grant agreements, and best practi ces . (c )	Support   economical   and  efficient   operations  .
(d )   Ensure   reliabili ty  o f   financial   records   an d  reports. (e )	Saf eguard assets .
Sect ion 15 .  Subsections	( 2) ,	( 3) ,  and ( 4)	of section
218 . 391 ,  Florida  Statutes,  are amended,  and  s ubsect ion  (9)	is added  to   that  section ,	to read :
218 . 391 Auditor selection procedures .- 
(2)	The governing body of a cfiartcr county, municipality, special district , district school board, charter school , or charter technical career center shall establish an auditor selection audit commi ttee .
(a ) The auditor selection committee for a Each noncharter county  mu st  □fiall  cotabli□fi  an  audit  coffiffiittec  that ,   at  a minimum, □fiall consist of each of the county officers elected pursuant to the county charter or s . l ( d) , Art . VI II of the
Page  19  of  33 
CODING : Words otriekcfl are deletions; words underlined are additions .

ENROLLED
2019  Legislature	CS for SB 7014 

552 
553 
554 
555 
556 
557 
558 
559 
560 
561 
562 
563 
56 4
565 
566 
567
568 
569 
570 
571 
572 
573 
574 
575 
576 
577 
578 
579 
580 

2019701 4er 
State  Constitution7  or   thei r  respective   de s ignees   a  desigftee , and one member of the board of county commissione rs or  its desi gnee .
(b )	The   auditor   selection   committee   for  a  munic ipality,  specia l   district,   district   schoo l  board,   charte r   s chool ,   or charter technica l career center mus t consist o f at leas t three members .   One  member   o f  the   auditor   selection   committee  must  be  a member  o f  the  governing  body  o f  an   entity   specifie d   in   this  paragraph , who shall serve as the chair o f the commi ttee.
(c )   An  employee ,   a   chie f  executive   officer ,   o r   a   chief  financial   office r   o f   the   county,   municipality,	specia l   district,  district   school  board,   charter   school,   o r   charter   technical career center may not serve a s a member of an audito r selection committee established under this  s ubsection;  however ,  an employee, a chief executive officer , o r a chie f financial office r  of   the   county ,   munic ipality ,   special   district ,   district  school  board,   charter   school ,   o r  charter   technica l   caree r  center
may  se rve   in   an  advisory  capacity . 
ill The primary purpose of the auditor selectio n audit
committee  is  to  assist  the  governing  body  in   selecting  an auditor  to  conduct  the   annual   financial   audit   required   in   s. 218 . 3 9; however,	the audit committee may serve other  audit oversight purpos es as determined by the entity' s governing  body . The public may shall not be excluded  from  the  proceedings  under this section .
The   auditor   selection  audit  committee   shall : 
Establish factors to use for the evaluation of audit services   to  be  provided  by  a   certi fied  public   accounting   firm duly licensed under chapter 473 and qualified to conduct audits
Page  20  of  33
CODING :   Words  stricken  are   deletions ;   words   underlined  are   additions .

ENROLLED
201 9   Legislature	CS for SB 7014 

581 
582 
583 
584 
585 
586 
587 
588 
589 
590 
591 
592 
593 
594 
595 
596 
597 
598 
599 
600 
601 
602 
603 
604 
605 
606 
607 
608 
609 

201 9701 4er 
in accordance with government auditing standards as adopted by the   Florida  Board  of  Accountancy .   Such   factors   shall   include , but   are   not   limited  to ,   ability  of  personnel ,   experience ,
ability to furnish the  required  services ,  and  such  other  factors as may be determined by the committee to be applic able to its particular   requirements .
Publicly  announce  reque sts  for proposals .	Publ ic announcements must include , at a minimum,  a  brief de scription of the audit and indicate how interested firms can apply for consideration .
Provide   interested   firms   with  a  request   for  proposal . The   request   for  propo sal   shall   include   informa tion   on   how proposals are to be evaluated and such other information the committee  determines   is   necessary   for   the   firm  to  prepare   a proposal .
Evaluate  proposals  provided  by  qualified  firms .   If compensation is one of the factors es tablished pursuant to paragraph (a) , it shall not be the sole or predominant factor used to eva luate proposals .
Rank and recommend in orde r of preference no fewe r than three   firms   deemed  to  be   the  most  highly  qualified  to  perform  the required services after considering the factors es tablished pursuant   to  paragraph	(a)  .	If   fewer   than  three   firms   respond  to the request for proposal , the committee shall recommend such
firms   as   it   deems   to  be   the  most  highly  qual ified .
The  governing  body  shall   inquire   of  qualified   firms   as to  the  bas is   of   compensation,	select   one  of  the  firms recommended by the auditor selection audit committee,  and negotiate a contract , us ing one of the following methods :
Page  21  of  33 
CODING : Words stricken are deletions ; words underlined are additions .

ENROLLED
2019 Legislature	CS for SB 7014 

610 
611 
612 
613 
614 
615 
616 
617 
618 
619 
620 
621 
622 
623 
624 
625 
62 6
627 
62 8
62 9
630 
631 
632 
633 
634 
635 
636 
637 
638 

201 97014 er 
If compensation is not one of the factors establi shed pursuant   to  paragraph   (3)  (a)	and  not  used  to  evaluate   firms pursuant to paragraph (3) (e) , the governing body shall negotiate a  contract  with  the   firm  ranked   first .   If  the  governing  body  is unable   to  negotiate   a   satis factory  contract  with  that   firm, negotiations  with  that   firm  sha ll  be   formally  terminated,   and the governing body shall then undertake negotiations with the second- ranked  firm.   Failing  accord  with   the   second-ranked   firm, negotiations  shall   then  be  terminated  with  that   firm  and undertaken  with  the  third-ranked  firm .   Negotiations   with   the other ranked firms shall be undertaken in the same manner . The gove rning  body ,	in  negotiating  with   firms ,   may  reopen   formal negotiations  with  any  one  of  the  three  top- ranked  firms ,   but   it may  not  negotiate  with  more  than  one   firm  at   a  time .
If compens ation is one of the factors established pursuant to paragraph (3) (a)	and used in the evaluation of proposals pursuant to paragraph	(3) (d) , the governing body shall select  the  highe st- ranked  qualified   firm  or  must   document   in   its publ ic records the reason for not selecting the highest- ranked qualified  firm. 
The   governing  body  may  select  a   firm  recommended  by  the audit committee and negotiate a contract with one of the recommended  firms   using  an   appropriate   alternative  negotiation method for which compensation is not the sole or predominant factor  used  to   select   the   firm. 
In  negotiations   with   firms   under   this   section ,   the governing body may allow a designee to conduct negotiations on its behal f. 
(9 )	I f  the   entity  fail s   to   select   the   auditor  in  accordance

Page  22   of 33 
CODING :   Words  otrielcen  are   deletions ;   words   underlined  are  additions .

ENROLLED
2019 Legis1ature	CS  for SB 7014 

20197 014er
639	with  the requirements  o f subsection s	(3 ) - ( 6 ) , the entity must 640	 again  perform  the   auditor  selection  proces s   i n  accordanc e  with 641	this sectio n to select an auditor to conduct audit s for
642	subsequent fisca l years .
643		Section  16. Paragraph  (e)	of subsection (4) , paragraph  (d) 644	of   subsection	(5) ,   and paragraph  (d)	of  subsection	(6)	of 
645	section 373 . 5 36, Florida Statutes, are amended to read :
646	37 3. 536 District budget and hearing thereon .- 647		(4)   BUDGET   CONTROLS ;   FINANC IAL   INFORMAT ION. -
648	(e) By Septefflber 1, 2012 , Each district shall provide a
64 9	 monthly   financial   statement   in   the   form  and  manner  prescribed  by 650	the Department of Financial Services to the district ' s governing 651	board and make such monthly  financial  statement  available  for 652	public acce ss on its webs ite .
653	(5) TENTATIVE BUDGET CONTENTS AND SUBMI SSION ; REVIEW AND
654	APPROVAL .- 
655		( d) Each district shall, by August 1  of  each year ,  submit  656	for review a tentative budget and a description of any
657	 significant   changes   from  the  preliminary  budget   submitted  to   the 658	Legislature pursuant to s. 37 3. 535 to the Governor, the
659	Pre sident of the Senate, the Speaker of the House of 
660	Representatives,   the   chairs   of  all   legi slative   commi ttees   and 661	subcommittees  having  substantive   or  fiscal  j urisdiction  over 662	wate r management districts , as determined by the Pres ident of 663	 the   Senate   or  the   Speaker  of  the  House   of  Representatives ,   as 664	applicable ,	the secretary of the  department,  and  the  gove rning 66 5	body of each  county  in  which  the  district  has  jurisdiction  or 666	derives any funds for the operations of the district . The
667	tentative budget must be posted on the district ' s official 

Page  23  of  33 
CODING :   Words  stricken  are   deletions ;   words  underlined  are   additions .

ENROLLED
2019 Legislature

cs for SB 7014 

668 
669 
670 
671 
672 
673 
674 
675 
676 
677 
678 
679 
680 
681 
682 
683 
684 
685 
686 
687 
688 
689 
690 
691 
692 
693 
694 
695 
696 

2019 70 14er 
webs ite at least 2 days before budget hearings held pursuant to 
s.   20 0 . 06 5   or   other   law  and  mus t   remai n  on  the  website   for  at  leas t 4 5 days .
(6) FINAL BUDGET ; ANNUAL AUDI T; CAPITAL IMPROVEMENTS PLAN ; WATER RE SOURCE DEVELOPMENT WORK PROGRAM .- 
(d) The final adopted budget mu st be posted on the water management district 's official webs ite within 30 days after adoption  an d  mus t   remain  o n  the  website   for  at   least   2  years .
Section  17 . Paragraph  (1)	of subsection  (12)	of section 
1001 . 4 2, Florida Statutes , as amended by chapter 2018-5, Laws of Florida,	is amended to read :
100 1 . 4 2 Powers and duties of district school board . -The district schoo l board, acting as a board, shall exerci se all powers   and  per form  all   duties   listed  below :
(12)   F INANCE . -Take   steps   to   assure   students   adequate educational facilities through the  financ ial  procedure authorized in chapters 1010 and 1011 and as prescribed below :
(1)	Internal   audi tor . -May  or ,   in  the   case   of  a   school district   receiving  annual   federal ,   state ,   and  local   funds   in exce ss   of   $500   million ,   shall   employ  an   internal   auditor.   The scope of the internal auditor shall not be restricted and shall include eve ry functional and program area of the school system .
.   The   internal   auditor   shall  perform  ongoing  financial verification of the financial records of the school district , a comprehens ive   risk  assessment   of   all   areas   of   the   school   sys tem eve ry 5 years , and other audits and reviews as the district school  board  directs   for  determining :
The adequacy of internal controls des igned to prevent and  de tect   fraud,   was te,   and  abuse   as   de fined   in  s .	1 1 . 4 5 (1)  .
Page  24  of  33 
COD ING : Words stricken are deletions ; words underlined are additions .

ENROLLED
2019  Legislature	CS for SB 7014 

697
698 
699 
700 
701 
702 
703 
704 
705 
706 
707 
708 
709 
71 0
711 
712 
713 
714 
71 5
716 
7 1 7
718 
719 
720 
721 
722 
723 
724 
725 

2019701 4er 
Compliance  with applicable laws ,	rules , contracts , grant agreements ,	district school board-approved policies, and best practices .
The efficiency of operations .
The reliability of financial records and r eports .
The safeguarding of assets .
Financial solvency .
Proj ected revenue s and expenditures .
The rate of change in the general fund balance .
.   The   internal  auditor  shall  prepare  audit  reports  of his or her findings and report  directly  to  the  district  school board or its designee .
Any person responsible for furnishing or produc ing any book, record, paper ,  document ,  data,	or sufficient information necessary to conduct a proper audit or examination which the internal auditor is by law authorized  to  perform  is  subj ect  to the  provisions of s.	11 . 47 (3) and (4) .
Section 18 .	Paragraph  (j )	of  subsect ion	(9)	of section 10 02 . 3 3, Florida Statutes , is amended to read :
10 02 . 3 3 Charter schools .- 
(9) CHARTER SCHOOL REQUIREMENTS .- 
(j ) The governing body of the charter school shall be responsible for :
1 .   Establishing  and  maintaining   internal   controls   de signed
to :
a .  Prevent  and detect  fraud,  waste ,   and  abus e   a s  defined  in s .	11 . 4 5 (1) .
b . Promote and encourage compliance with applicable laws, rules,	contra�ts, grant agreements, and bes t practices .
Page  25  of  33 
CODING :   Words  stricken  are   deletions ;   words   underlined  are  additions .

ENROLLED
2019 Legislature	CS for SB 7014 

726 

c .   Support   economical   and  efficient   operations .

20197014 er 

727 
728 
729 
730 
731 
732
733 
734 
73 5
736 
737 
738 
739 
740 
741 
742 
743 
744 
745 
746 
7 4 7
748 
749 
75 0
751 
752
753 
754 

d . Ensure  reliability o f  financial records  an d  reports . e . Safeguard assets .
L_h Ensuring that the charter school has retained the services of a certified public accountant or auditor for the annual   financial   audit,   pursuant   to   s.   10 02 . 3 45 (2 ) ,   who   shal l submit the report to the governing body .
�-&-:- Reviewing and approving the audit report , including audit findings and recommendations for the financ ial recove ry plan .
. a. � Per forming the duties in  s.  100 2 . 3 45, including monitoring a corrective action plan .
b. Monitoring a financial recovery plan in order to ensure compliance .
�� Participating in governance training approved by the department which must include government in the sunshine , conflicts of interest , e thics , and financial respons ibility .
Section  19. Present  subsections	(6)	through	(10) of section
10 02 . 3 7,  Florida Statutes,  are  renumbered  as subse ctions	(7) through  (11) ,    respe ctively,  present  subsection	(6 )	is amended, and  a new subsection	(6)	is added to that section , to read :
1002 . 37 The Florida Virtual School .- 
(6 )	The   Florida  Virtual   School   shal l  have   an  annual financial audit o f it s accounts and records conducted by an independent   auditor  who   is   a   certified  publi c   accountant licensed  unde r   chapter   473 .   The   independent   auditor   shall conduct  the  audit   in   accordance   with   rule s   adopted  by  the Auditor  General  pursuant   to   s .   11. 4 5   and,   upon   completion   of   the audit ,	shall  prepare   an   audit   report   in   accordance  with   such
Page  26  of  33 
CODING : Words stricken are deletions; words underlined are additions .

ENROLLED
2019 Legislature	CS for SB 7014 

755 
756 
757 
758 
759 
76 0
7 61
762
76 3
76 4
76 5
76 6
76 7
7 68
769 
770 
771 
772 
773 
774 
775 
776 
777 
778 
779 
780 
78 1
78 2
783 

20197014 er 
rules . Th e audit report mus t include a written statemen t by the board of trustees describing corrective action to be taken  in response to each of the independent auditor' s recommendations included  in  the  audit   report .   The  independent  audito r   shall   submi t   the   audit   report   t o   the  board  o f  trustee s   an d  the  Auditor General   no   later  than   9  months   after   the   end  o f   the  preceding fisca l year .
J.2.2.._+6+-  The  board  of  trustees   shall   annually  s ubmit   to   the Governor,  the Legislature ,	the Commi ssioner of Education, and the   State   Board   of  Education   the   audi t  report  prepared  pursuant to subsection	(6 )	and a complete and detailed  report  setting forth :
The operations and accomplis hments of  the  Florida Virtual School within the state and those  occurring  outsi de  the state as Florida Virtual School Global .
The marketing and ope rational plan for the  Florida Virtual  School  and Florida Virtual  School Global ,	including recommendations   regarding  methods   for   improving  the   del ivery  of e ducation  through  the   Internet  and  other  distance   learning technology .
The   assets   and  liabilities   of  the  Florida  Virtual S chool and Florida Virtual School Gl obal at the end of the fiscal year .
A eopy of an annual financial audit of the aeeounts and records of the Florida Virtual School and Florida Virtual School Global , conducted by an independent certified public aceountant and performed in accordance Hith rules adopted by the Auditor General .
J..S:!.l_-fet  Recommendations   regarding  the  unit   cost   of  providing

Page  27  of  33 
CODING : Words stricken are deletions; words underlined are additions .

ENROLLED
2019 Legislature

CS for SB 7014 

78 4
785 
786 
787 
788 
789 
79 0
791 
792
79 3
794 
79 5
796 
7 97
798 
79 9
800 
801 
802 
803 
804 
805 
806 
807 
808 
809 
810 
811 
812 

20197014 er
se rvices to students through the Florida Virtual S chool and Florida Virtual  School Global .	In order to most effectively deve lop public pol icy regarding any future funding of the Florida  Virtual School ,	it is impe rative that the cost of the program  is   accurately  identified .   The  identified  cost   of   the
program must be based on reliable data .
M+B- Re commendat ions regarding an accountability mechanism to assess the effectiveness of the services provided by  the   Florida  Virtual   S chool   and  Florida  Virtual   School   Gl obal .
Sect ion  20. Subsection  (5)	is added to section 1010 .0 1, Florida Statutes, to read :
1010 .0 1 Uni form records and accounts. -
(5 )   Each  school   district ,   Florida  College   System institution , and state university shall establish and maintain internal   controls   des igned  to:
(a )	Prevent and detec t fraud, waste , and abus e as defined in   s .	11 . 4 5 (1)  .
(b )	Promote   and  encourage   compliance  with  applicable   laws ,
rules,   contracts,   grant   agreements ,   and  bes t  practices . (c )	Support   economical   and  efficien t   operations  .
(d )   Ensure   reliabili ty  o f   financial   records   and  reports . (e )	Saf eguard assets .
Section 21 . Section 1012 . 8551, Florida Statutes, is created
to read :
101 2 . 85 5 1 Employee bac kground screening and investigations for   Florida  College   System  personnel . -Section   110 . 112 7   applies   t o  eac h   institution   in   the   Florida  College   Syst em .   Each institution mus t de s ignate the position s subject to background screening and investigation pursuant to that section .
Page  28  of  33 
COD ING : Words stricken are deletions ; words underlined are additions .

ENROLLED
2019  Legislature	CS for SB 7014 

813 
814 
815 
816 
817 
818 
819 
820 
821 
822 
823 
824 
825 
826 
827 
828 
829 
830 
83 1
83 2
833 
834 
835 
836 
83 7
838 
839 
840 
841 

20197014 er 
Section  22 .   Section  1012 . 915, Florida Statutes,	is created to read :
101 2 . 9 1 5  Employee  background  screening  and  investigations for   State  University  System  personnel . -Section   11 0 . 112 7   applies  to  eac h  institution   in  the  State  University  System .   Each  institution mus t designate the po sitions subjec t to background screening  and  investigation  pursuant   to   that   section .
Section  23 .  Subsection	(3)  of section 218 . 503 ,	Florida Statutes , is amended to read :
218 . 5 03 Determination of financial emergency .- 
(3)   Upon  notification   that   one  or  more  of  the   conditions   in subsection	(1)	have  occurred  or will  occur  if  action  is  not taken to as sist the local governmental entity or district  school board, the  Governor  or  his  or  her  de s ignee  shall  contact  the local governmental entity or the Commi ss ioner of Education or his   or  her  designee   shall   contact   the  district   s chool  boar d� appr  opriate,	to determine  what  actions  have  been  taken  by  the local  governmental entity  or  the   district  school  board   to resolve or prevent  the  condition .  The  information  requested must be  provided  within  45  days  after  the  date  of the  request .	If the local  governmental   entity   or   the   district   school  board  does   not comply with the request,  the  Governor  or  his  or  her  de signee  or the Commissioner of Education or his or her de s ignee shal l notify  the  members  ef  the   Legislative  Auditing  Commi ttee ,   which Wfte may take action pursuant to s . 1 1 .4 0 (2 )  11 . 40 .  The Governor  or the  Commissioner  of  Educat ion ,  as  appropriate ,  shal l determine  whe ther the  local  governmental   entity  or  the   district s chool board needs state assi stance to resolve or prevent the condition . If state assistance is needed, the local governmental
Page  29  of  33
CODING : Words stricken are deletions ; words underlined are additions .

ENROLLED
201 9  Legislature	cs for SB 7014 

842 
843 
844 
845 
846 
847 
848 
849 
85 0
851 
852 
853 
85 4
855 
856 
857 
858 
859 
860 
86 1
862 
86 3
86 4
8 65
866 
867
86 8
869 
870 

201 970 1 4 er 
entity  or district  school  board  is  considered  to  be   in  a   state of financial eme rgency . The Governor or the Commi ss ioner of Education ,   as   appropriate,   has   the  authority  to  implement measures as set forth in ss . 218 . 50- 218 . 504 to assist the local governmental   entity  or  district   school  board  in   resolving  the financial emergency . Such measures may include , but are not limited  to :
Requiring approval of the local gove rnmental entity' s budget  by  the  Governor  or  approval  of  the   district  s chool board' s budget by the Commi ssioner of E ducation .
Authoriz ing a state loan  to  a  local  governmental  entity and providing for repayment of s ame .
Prohibiting a local governmental entity  or  district school board from issuing bonds , notes, certificates of indebtednes s,   or  any  other   form  of  debt  until   such   time   as   it   is no longer subj ect to this section .
( d) Making such inspections and reviews of records , information ,	reports,  and  ass ets  of  the   local  governmental entity or district school board  as are  needed .  The  appropriate local officials shall cooperate in such inspections and reviews .
Consulting with officials and auditors of the local governmental entity or the district s chool board and the appropriate   state   officials   regarding   any   steps   nece ssary  to bring the books of account , accounting systems ,  financial procedures , and reports into compliance with state requirement s. 
Providing technical assistance to the local governmental entity or the district s chool board .
l .   Establishing  a   financial   emergency  board  to   oversee the activities of the local governmental entity or the district 
Page  30   of 33 
CODING :   Words  stricken  are  deletions ;   wo rds   underlined  are   additions .

ENROLLED
2019  Legislature	CS for SB 7014 

871 
872 
873 
874 
875 
876 
877 
878 
879 
880 
881 
882 
883 
884 
885 
886 
887 
888 
889 
890 
891 
892
893 
894 
895 
896 
89 7
89 8
899 

20197014 er 
school board .	If a financial eme rgency board is es tablished for a local governmental entity, the Governor shall appoint board members and se lect a chair. If a financial emergency board is established for a district school board, the State Board of Education  s hall   appoint  board  members   and  select   a   chair .   The financial  eme rgency  board  shall  adopt  such   rules   as   are neces sary for conducting board busine ss . The board may :
Make such reviews of records , reports , and  assets  of  the local  governmental  entity  or  the  district  school  board  as  are needed .
Consult with officials and auditors of  the local governmental entity or the district  school  board  and  the appropriate state  officials  regarding  any  steps  necessary  to bring the books of account , accounting systems , financial procedures ,   and  reports   of  the  local   governmental   entity  or  the district school board into compliance with state requirement s . 
. Review the operations , management , efficiency, productivity, and financing of functions and operations of the local   governmental   entity  or   the   district   school  board .
Consult with other governmental entities for the consolidation of  all   administrative   direction   and   support services ,    including,   but  not  limited to,	services for asset sales,   economic  and  community  development ,   building  inspections, parks and recreation,	facilities management , engineering and construction , insurance coverage , risk management , planning and zoning,	informat ion systems ,	fleet management, and purchas ing .
2 .   The   recommendations   and  reports   made   by  the   financial 
emergency board must be submitted to the  Governor  for  local gove rnmental  entities  or  to  the Commi ss ioner of Education and
Page  31  of  33 
CODING : Words stFiekeR are deletions ; words underlined are additions .

ENROLLED
2019 Legislature	CS for SB 7014 

900 
901 
902 
903 
904 
905 
906 
907 
908 
909 
910 
911 
912 
913 
914 
915 
916 
917 
918 
919 
920 
921 
922 
923 
924 
925 
92 6
927 
928 

20197 014 er 
the State Board of Education for district school boards for appropriate action .
(h) Requiring and approving a plan, to be prepared by officials of the local  governmental  entity  or  the  district school board in consultation  with  the  appropriate  state official s, prescribing actions that will cause the local governmental entity or district school board to  no  longer  be subj ect to this section . The plan must include , but need not be limi ted to :
.   Provision   for  payment   in   full   of   obl igations   outlined  in subsection	(1) ,   de signated  as  priority   items ,   which  are  currently  due or will come due .
. Establis hment of priority budgeting or zero-based budgeting in order to eliminate items that are not affordable .
The  proh ibition  of   a  level   of   operations   which  can  be sustained only with nonrecurring revenues . 
.   Provisions   implement ing  the   consol idation ,   s ourcing ,   or discontinuance   of  all   administrative   direction   and  support services ,   including,  but  not limited to,	services  for  asset sales , economi c and commun ity development , building inspections, parks and recreation,	facilities management , engineering and construction ,	insurance coverage , risk management , planning and z oning,	information systems , fleet management , and purchas ing .
Section   24 .   The  Legislature   finds   that  a  proper   and
l egitimate   state  purpo se   is   served  when   internal   controls   are established to prevent and detect fraud, waste, and abus e and to safeguard an d account for government funds and property.
Therefore,	the Legislature determines and declares that this act fulfill s   an   important   state   interest .
Page  32  of  33 
COD ING :   Words  stricken  are   de letions ;   words   underlined  are   additions .

ENROLLED
201 9 Legislature

CS for SB 7014 

92 9

20197014 er 
Section  25 .   This  act  shall  take  effect July  1,	20 19 .

Page  33  of  33 
CODING : Words stricken are deletions ; words underlined are additions .

SECTION C

SECTION	1

Windward
Community Development District
Summary of Check Register January 11, 2020 to February 11, 2020

Fund	Date	Check No.'s	Amount	
General Fund	1/ 17/20	222-225	$	6,537.43	
	1/ 24/20	226-227	$	186,340.41	
	1/30/20	228	$	98.67	
			$	192,976.51	

$	192,976.51 I

BANK A GENERAL FUND

A* *P*30C0RHECK  DATES   01/1 1/2020  -   02/11/ 20 2Y0EA*R* -*TO-DATEWAINCCDWOAURNDTSCDPADYA-BLGENEPRRAELPAFIDUN/CDOMPUTER  CHECK  REGISTER	RUN	2/13/20 

PAGE	1

CHECK	VEND#	. • . . . INVOICE . • . . .  . . . EXPENSED TO . . .		VENDOR NAME DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS
1/17 /20 00001	1/01/20 66	202001 320-53800-12000 

AMOUNT

STATUS

*	1,2 50 .0 0

• . • • CHECK • . . . . 
AMOUNT	#

- - - -

F-IE-LD-

N-AG-EMENT  -  JAN20	GOVERNMENTAL  MANAGEMENT  SERVICES-CF

1,250 . 00 000222 

1/ 17/20 00008 

1/10/20 55691 

- - - - - - - - -

*	3,2 61.67

1/17/20 00012 

LANDSCAPE2 0M2 A0 0IN1T-3J2A0N-25038 00-4 6800 
1/10/20   5P5H6A9 S1 E3A-C2L0 B2 H0S01RD3W2A0Y--5J3A8N020 -0 46800 
- - - - - - - - - - - - - - - - - -DO-WN  TO  EARTH  LAWNCARE 1/01/20 1330	202001 320-53800-46900 

1/17/20 00013 

1/24/20 00024 

1/24/20 00025 	- - - - FOUNTAIN SERVICE-JAN20	GRUNIT POOL SVCS
9/20/19   1E8N-G02IN1 E( E2R2 S0E1V9 0 T8HR3U10A-U5G1 31 09 0-3 1100 
- - - - - - - - - - - - - - - - - -PO-ULOS   &  BENNETT
WINDSOR AT WESTSIDE COD 1/20/20 012020	202001 300-20700-10000 	
*

*

*	
605 .0 0

13 ,8 19 .6 7

172 ,520 . 74	300 .00

605 . 00

13 ,8 19 . 67	000224 

000225 

000226 	

1/30/20 00002 	TRANFER  TAX RCPT SER2018	WINDWARD CDD/US BANK
1/ 17/20   8D9 5IS5B0URSEM2E0N1 T9 1/B2OS3 1M0T-G513 00-3 1500 
LATHAM , LUNA,EDEN & BEAUDINE , LLP	
*
*	
25 . 17
73 .50	172, 520.74

98 . 67	000227 

000228 	
	TOTAL FOR BANK A		192,9 76.5 1			
	TOTAL FOR REGISTER		19 2,9 76.51 			

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

1/24/20   0T1A2 X4 2 C0OLLE2 C0T2O0R01ER3R0O0R-2D0E7P00-10100 

*	1, 120.76

*	300 .00

4, 382 .4 3 000223 

1/17/20   8E9X5P5A1NSION2 0/I1N9T1E2RL3O1C0A-L5 1A3G0R0E-3 1500 

WWRD  --WINDWARD--	IARAUJO

SECTION 2

•	•	•

Windward
Community Development District

Unaudited Financial Reporting January 31, 2020

•	•	•

TABLE OF CONTENTS

BALANCE SHEET

GENERAL FUND IN COME STATEME NT

SERIES 2018 DEBT SERVICE INCOME STATEM ENT

SERI ES 2018 CAPITAL PROJECTS INCOME STATE MENT

MONTH TO MONTH

 	LONG TERM DEBT SUMMARY

ASSESSMENT RECEI PT SCH EDULE

WINDWARD
COMMUNITY DEVELOPMENT DISTRICT COMBINED BALANCE SHEET
January 31, 2020

ASSETS:	GENERAL
 	FUND			DEBT SERVICE
 	FUND			CAPITAL PROJECTS FUND		
TOTALS	
CASH	$280,378						$280,378	
INVESTMENTS								
SERIES 2018 A-1/A-2								
RESERVE A-1			$121,730				$121,730	
RESERVE A-2			$108,025				$108,025	
REVENUE			$172,732				$172,732	
INTEREST A-1			$0					
INTEREST A-2			$7,379				$7,379	
PREPAYMENT A-2			$389,557				$389,557	
CONSTRUCTION					$5,269		$5,269	
DUE FROM GENERAL FUND			$0		$1,230		$1,230	
TOTAL ASSETS	$280,378		$799,423		$6,499		$1,086,300	
LIABILITIES:								
ACCOUNTS PAYABLE	$5,802				$5,802	
DUE TO OTHER	$1,230				$1,230	
FUND BALANCES:						
FUND BALANCES:						
RESTRICTED FOR DEBT 2018			$799,423		$799,423	
RESTRICTED FOR CAPITAL PROJECTS 2018					$6,499	
UNASSIGNED	$273,346				$273,346	
TOTAL LIABILITIES & FUND BALANCES	$280,378		$799,423	$6,499	$1,086,300	

1

WIN DWARD
COMMUNITY DEVELOPMENT DISTRICT

GENERAL FUND
Statement of Revenues, Expenditures and Changes in Fund Balance
For The Period Ending January 31, 2020

ADOPTED	PRORATED BUDGET	ACTUAL
BUDGET	THRU 01/31/20	THRU 01/31/2D	VARIANCE	
REVENUES:					
SPECIAL ASSESSMENTS	$149,282	$149,282	$221,080	$71,798	
DIRECT ASSESSMENTS	$162,945	$76,584	$76,584		
DEFICIT FUNDING	$180,900	$60,996	$60,996	$0	
TOTAL REVENUES	$493,127	$286,862	$358,659	$71,798	
EXPENDITURES:					
ADMINISTRATIVE:					
SUPERVISORS FEES	$4,800	$1,600	$200	$1,400	
FICA EXPENSE	$367	$122	$15	$107	
ENGINEERING	$12,000	$4,000	$0	$4,000	
ATTORNEY	$25,000	$8,333	$3,186	$5,147	
ARBITRAGE
DISSEMINATION	$450
$3,500	$1,167	$0	so
$1,667	($500)	
ANNUAL AU DIT	$3,600	$0	$0	
TRUSTEE FEE	$5,000	$3,717	$3,717	$0	
ASSESSMENT ADMINISTRATION	$5,000	$5,000	$5,000	$0	
MANAGEMENT FEES	$35,000	$11,667	$11,667	($0)	
INFORMATION TECHNOLOGY	$1,800	$600	$200	$400	
TELEPHONE	$300	$100	$0	$100	
POSTAGE	$1,000	$333	$57	$276	
INSURANCE	$5,500	$5,500	$2,465	$3,035	
PRINTING & BINDING	$1,000		$33	$300	
LEGAL ADVERTISING	$2,500	$833	$680	
OTHER CURRENT CHARGES	$1,000		$25	$308	
OFFICE SUPPLIES	$625	$208	$21	$188	
PROPERTY APRAISER	$500	$0	$0	
PROPERTY TAXES	$250	$250	$0	$250	
TRAVEL PER DIEM	$660	$220	$0	$220	
DUES, LICENSES & SUBSCRIPTIONS	$175	$175	$175	$0	

$333

$153

TOTAL ADMINISTRATION	 	$110,027	$44,493	$29,109	$15,384 1
flELP. OPERATION�:

FIELD SERVICES	$15,000	$5,000	$0	
TELEPHONE	$3,500	$1,167	$0	$1,167	
ELECTRIC	$26,000	$8,667	$4,318	$4,349	
WATER & SEWER	$210,000	$73,668	$73,668	$0	
SECURITY BUILDING MAINTENANCE	$10,000	$3,333	$1,038	$2,296	
LANDSCAPE MAINTENANCE	$63,000	$21,000	$22,971	($1,971)	
LANDSCAPE CONTINGENCY	$25,000	$8,333	$0	$8,333	
PROPERTY INSURANCE	$6,000	$6,000	$5,125	$875	
FOUNTAIN MAINTENANCE	$4,200	$1,400	$1,200	$200	
LAKE MAINTENANCE	$6,000	$2,000	$0	$2,000	
IRRIGATION REPAIRS
LIGHTING MAINTENANCE	$4,000	$1,333	$0
$2,500	$0	$833	
MONUMENT MAINTENANCE	$1,400	$467	$0		
ROADWAY MAINTENANCE	$1,500	$500	($265)	
MISC. CONTINGENCY	$5,000	$1,667	$1,632	

$833

$467

TOTAL FIELD OPERATIONS	 	$383,100	$135,368	$114,119		 TOTAL EXPENDITURES		$493,127	$179,861	$143,229		$36,633
EXCESS REVENUES (EXPENDITURES)	$0	$215,431

FUND BALANCE · Beginning	$0	$57,915

FUND BALANCE • Ending	$0		$273,346 2

WIN DWARD
COMMUNITY DEVELOPMENT DISTRICT

DEBT SERVICE FUND
Series 2018
Statement of Revenues, Expenditures and Changes in Fund Balance
For The Period EndingJanuary 31, 2020

REVENUES:	ADOPTED BUDGET	PRORATED BUDGET THRU 01/31/20	ACTUAL THRU 01/31/20	
VARIANCE	
SPECIAL ASSESSMENTS	$252,117	$172,521	$172,521	$0	
ASSESSMENTS - DIRECT	$196,202	$0	$0	$0	
ASSESSMENTS - PREPAYMENT	$0	$0	$389,557	$389,557	
INTEREST	$500	$167	$325	$158	
TOTAL REVENUES	$448,818	$172,687	$562,403	$389,715	
EXPENDITURES:					
Series 2018A-1					
INTEREST - 11/01	$97,108	$97,108	$97,108	$0	
PRINCIPAL - 05/01	$50,000	$0	$0	$0	
INTEREST - 05/01	$97,108	$0	$0	$0	
Series 2018A-2					
PRINCIPAL - 11/01'	$315,000	$315,000	$330,000	($15,000)	
INTEREST - 11/01	$108,025	$108,025	$108,025	$0	
INTEREST - 05/01	$98,890	$0	$0		
TOTAL EXPENDITURES	$766,131	$520,133	$535,133	($15,000)	
EXCESS REVENUES (EXPENDITURES)	($317,313)		$27,270		

FUND BALANCE • Beginning	$534,352		
$772,152		

FUND BALANCE - Ending	$217,039		$799,423		

3

WIN DWARD
COMMUNITY DEVELOPMENT DISTRICT

CAPITAL PROJECTS FUND
Series 2018
Statement of Revenues, Expenditures and Changes in Fund Balance
For The Period Ending January 31, 2020

REVENUES:

INTEREST

TOTAL REVENUES EXPENDITURES:
CAPITAL OUTLAY - CONSTRUCTION

TOTAL EXPENDITURES

EXCESS REVENUES (EXPENDITURES)

FUND BALANCE · Beginning

FUND BALANCE • Ending

ADOPTED BUDGET

$0
$0

$0

$0

$0

$0

$0

PRORATED BUDGET THRU 01/31/20

$0
$0

$0
$0

4

ACTUAL THRU 01/31/20

$3

$3

$0

$0

$3

$6,496

$6,499

VARIANCE

$3

$0
$0

B£llEfil!lii

WINDWARD
COMMUNITY DEVELOPMENT DISTRICT
ocr	NOV	DEC	JAN	FEB

JUN	JUL	AUG	SEP	TOTAL

SPECIAL ASSESSMENTS	so

S1B7,B17	$447	$0

$0	$0	so	$0

$0	S221,0BD

DIRECT ASSESSMENTS	so	$0	$76,584	so	so	$0	so	so	$0	so	$0	$76,584
DEVELOPER CONTRIBUTIONS	$5,000	$55,996	$0	$0	$0	$0	$0	so	$0	$0	$0	S6D,996

TOTAL REVENUES	I
£XPENDITIJRES�
APMINl$TAADVE
SUPERVISOR FEES

SBB,811	�264,401	™7	so	so	so	so	!o	so	so	so	535816591
$0	$200	So	$0	so	$0	$0	So	so	$0	$0	s200

FICA EXPENSE	So	so	S15	So	so	so	so	so	$0	So	$0	so	SlS

ENGINEERING	$0	$0	$0

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

ATTORNEY

$3,041

$0	$0	so	so	so	$0	so	so	$0	Sl,186

ARBITRAGE	$0	$0	$0	$0

$0	$0	$0	so

$0	$0	$0

DISSEMINATION	$292	$292	so	$0	$0	$0	so	$0	So	$1,667

ANNUALAUOIT

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

. $0

TRUSTEE FEE	$0	so

so	$0	so	$0	$0

so	so	so	Sl,717

ASSESSMENT ADMINISTRATION

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

MANAGEMENT FEES	S2,917	$2,917	$2,917	$0	so	so	$0	so	so	so	$0

INFORMATION TECHNOLOGY	$SO	$50

$50	$0	$0	$0	$0	$0	so

$0	$200

TELEPHONE

$0	$0	$0	$0

$0	$0	$0	$0	$0	$0

$57

$33

POSTAGE	S21	$33	S2	$0	$0	so	$0	$0	$0	$0	$0

$33

INSURANCE	$2,465	$0	$0

so	$0	$0	so

$0	$0	$0

PRINTING & BINDING	$1	$0

$0	so

$0	$0	so	$0	so	$0

LEGAL ADVERTISING	$680	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$680
OTHER CURRENT CHARGES	So	so	so	S25	$0	so	$0	$0	so	so	$0	so	$25

OFFICE SUPPLIES	$0	$0	$20	so	$0	$0	$0

So	$0	$0

$21

PROPERTY APPRAISER	$0	so	$0	$0	$0	$0	$0	$0	$0	so	so	so	so

PROPER'TY TAXES	So	so	so	$0	so

$0	$0	so	$0	$0	$0

TRAVH PER DIEM	$0	$0	so	So	$0	So	$0	$0	$0	so	$0	$0	$0

DUES,  LICENSES & SUBSCRIPTIONS	S175	so	$0	So	$0	so	$0	so	so

$0	so	$175

flELPQ&RAPONS
FIELD SERVICES

Sl,250	$1,250	$1,250	$1,250	$0	$0	$0	$0	$0	$0	$0	so	$5,000

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

ELECTRIC	S994

Sl,172	$1,109	so	so	$0	so

$0	so	$4,318

WATER & SEWER	S7,717	$24,938	$43,228	so	so	so	so	$0	so	$0	$0	$73,668

$438

SECURITY BUILDING MAINTENANCE

$300	$300

so	So	$0	$0	So	so	$0	so	$1,038

LANDSCAPE MAJNTENANCE	$6,797	S4,867	$4,382	$6,924	$0	so	$0	$0	$0	$0	So	$22,971
LANDSCAPE  CONTINGENCY	$0	so	$0	$0	So	So	So	So	$D	$0	$0	$0	so
PROPER'TY INSURANCE	$5,125	so	$0	$0	$0	$0	$0	$0	$0	$0	$0	$5,125
FOUNTAIN MAINTENANCE	$300	S300	$300	$300	So	$0	$0	$0	$0	$0	$0	$1,200

lAKE MAINTENANCE	$0	So	$0	$0	$0	so	$0

$0	so	$0	$0	so

IRRIGATION REPAIRS	$0	$0	so	$0	$0	$0	$0	$0	$0	$0	$0	$0
LIGHTING MAINTENANCE	$0	$0	$0	$0	$0	$0	$0

MONUMENT MAINTENANCE	$0	$0	$0	$0	so	$0	So

$0	$0	$0	$0	$0

ROADWAY MAINTENANCE	S765	$0

So	$0	$0	$0	$0	so	so	So	S765

MfSC. CONTINGENCY	$560

$0	$0	$0

$0	$0	so	$0	$0	$35

TOTAL EXPENDm.JRES	I	$35,592	�3s,sos	$13,034

so	$0	So	$0

�	so	$0	$143,2291

D:cess Revenues (Expenditures)	I	JS301S9!J	SS0,306	s2s1,367	!SSS,6501	$0	$0	$0	$0	$0	so	$0	$0	$215,4311

WINDWARD
COMMUNITY DEVELOPMENT DISTRICT
LONG TERM DEBT REPORT

SERIES 2018A-1, SPECIAL ASSESSMENT REVENUE BONDS

INTEREST RATES:	4.500%, 5.100%, 5.700%, 5.800%	
MATURITY DATE:	5/1/2049	
RESERVE FUND DEFINITION	50% MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$121,730	
RESERVE FUND BALANCE	$121,730	
BONDS OUTSTANDING - 1 1/07/18	$3,460,000	
CURRENT BONDS OUTSTANDING	$3,460,000	

SERIES 2018A-2, SPECIAL ASSESSMENT REVENUE BONDS

INTEREST RATES:	5.800%	
MATURITY DATE:	11/1/2029	
RESERVE FUND DEFINITION	50% MAXIMUM ANNUAL INTEREST	
RESERVE FUND REQUIREMENT	$98,455	
RESERVE FUND BALANCE	$108,025	
BONDS OUTSTANDING - 11/07/18	$4,120,000	
SPECIAL CALL - 05/01/19	($150,000,	
SPECIAL CALL - 08/01/19	($245,000)	
SPECIAL CALL - 11/01/19	($330,000,	
CURRENT BONDS OUTSTANDING	$3,395,000	

6

WINDWARD COMMUNITY DEVELOPM ENT DISTRICT

	Net Assessmenti	$312,226.92	$243,648.00	$555,874.92	
TOTAL ASSESSMENT LEVY	Gross Assessmen�	$332, 1 56.30	$259,200.00	$591 ,356.30	

Special Assessment Receipts Fiscal Year 2020

ASSESSED THROUGH COUNTY

I	DATE	DESCRIPTION

GROSS AMT	COMMISSIONS  DISC/PENALTY	INTEREST	NET RECEIPTS

56.17%	43.83%	100.00%

I

O&M Portion	DSF Portion	Total

11/1 2/19	ACH	$221 .13 	$4.42	$1 1.38	$0.00	$205.33	$11 5.33	$90.00	$205.33	
11/22/19	ACH	$61,881 .69	$1,237.64	$2,425.81	$0.00	$58,218.24	$32,700.35	$25,517.89	$58,218.24	
1 2/06/1 9	ACH	$322,926.90	$6,458.54	$0.00	$0.00	$316,468.36	$1 77,755.71	$1 38,712.65	$31 6,468.36	
12/23/1 9	ACH	$1 8,278.88	$365.57	$0.00	$0.00	$1 7,913.31	$1 0,061 .65	$7,851 .66	$1 7,91 3.31	
01/1 3/20	ACH	$662.31	$13.25	$0.00	$0.00	$649.06	$364.57		$649.06	
01/21/20	ACH	$0.00	$0.00	$0.00	$146.12 	$146.1 2	$82.07	$64.05	$146.12 	
	TOTAL	$403,970.91	$8,079.42	$2,437.19	$146.12 	$393,600.42	$221 ,079.68	$172,520.74	$393,600.42	

I

72%	Gross Percent Collected
 	$187,385.39	Balance  Remaining to Collect

K. Hovnanian at Mystic Dunes, LLC
Net Assessments	$349,369.34	$1 14,875.88	$1 96,201.5(

DATE RECEIVED	DUE DATE	CHECK NO.	NET ASSESSED	AMOUNT RECEIVED	GENERAL FUND	DEBT SERVICE FUND 2018 	
12/1 9/1 9	1 2/1 /1 9	11 0031	$76,583.92	$76,583.92	$76,583.92	-	
	2/1/20		$38,291.96				
	4/1 /1 9		$98,100.75				
	5/1/20		$38,291.96				
	9/1 /19		$98,1 00.75				
			$349,369.34	$76,583.92	$76,583.92	$0.00	

7