Windward Community Development District

Agenda November20,2019

AGENDA

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

November 13, 2019

Board of Supervisors Windward
Community Development District Dear Board Members:
The regular meeting of the Board of Supervisors of the Windward Community Development District will be held Wednesday, November 20, 2019 at 2:00 p.m. at the West Osceola Bran.ch Library, 305 Campus Street, Kissimmee, FL 34747. Following is the agenda for the meeting:
Roll Call
Public Comment Period
Organizational Matters
Administration of Oaths of Office of Newly Elected Supervisors
Consideration of Resolution 2020-01 Canvassing and Certifying the Results of the Landowners' Election
Election of Officers
Consideration of Resolution 2020-02 Electing Officers
Approval of Minutes of August 21, 2019 Meeting
Consideration of Resolution 2020-03 Approving Expansion of the District Boundaries
Ratification of Agreement with Grau & Associates to Provide Auditing Services for Fiscal Year 2019
Staff Reports
Attorney
Engineer
District Manager
Approval of Check Register
Balance Sheet and Income Statement
Ratification of FY19 Funding Request #3

X.

Other Business Supervisors' Requests Adjournment

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

The third order of business is organizational matters. Section A is administration of oaths of office of newly elected supervisors. Section B is consideration of Resolution 2020-01 canvassing and certifying the results of the Landowners' election. A copy of the resolution is enclosed for your review. Section C is election of officers. Section D is consideration of Resolution 2020-02 electing officers. A copy of the resolution is enclosed for your review.

The fourth order of business is approval of the minutes of the August 21, 2019 Board of Supervisors meeting. The minutes are enclosed for your review.

The fifth order of business is consideration of Resolution 2020-03 approving expansion of the District boundaries. A copy of the resolution will be provided under separate cover.

The sixth order of business is ratification of agreement with Grau & Associates to provide auditing services for Fiscal Year 2019. A copy of the agreement is enclosed for your review.
Section C of the seventh order of business is the District Manager's Report. Section 1 includes the check register being submitted for approval and section 2 includes the balance sheet and income statement for your review. Section 3 is ratification of FY19 Funding Request #3.
The balance of the agenda will be discussed at the meeting. In the meantime, if you have any questions, please contact me.

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

SECTION	Ill

SECTION	8

RESOLUTION 2020-01
A RESOLUTION CANVASSING AND CERTIFYING THE RESULTS OF THE LANDOWNERS' ELECTION OF THE WINDWARD COMMUNITY DEVELOPMENT DISTRICT HELD PURSUANT TO SECTION 190.006(2), FLORIDA STATUTES
WHEREAS, pursuant to Section 190.006(2), Florida Statute, a landowners' meeting is required to be held within 90 days of the District's creation and every two years following the creation of a Community Development District for the purpose of electing three (3) supervisors for the District; and
WHEREAS, following proper notice of once a week for 2 consecutive weeks in a newspaper of general circulation in the area of the District, the last day of such publication to be not fewer than 14 days or more than 28 days before the date of the election, such landowners' meeting was held on November 5, 2019, at which the below-recited persons were duly elected by virtue of the votes cast in their respective favor; and
WHEREAS, the Board of Supervisors by means of this Resolution desire to canvas the votes and declare and certify the results of said election;
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WINDWARD COMMUNITY DEVELOPMENT DISTRICT:
1. The following persons are found, certified, and declared to have been duly elected as Supervisors of and for the District, having been elected by the votes cast in their favor as follows:
Supervisor	# of Votes	Terms
4-YearTerm 4-YearTerm 2-YearTerm

The terms of office shall commence immediately upon the adoption of this Resolution:
Adopted this 20th day ofNovember, 2019.

Secretary/Assistant Secretary	Chairman/Vice Chairman

SECTION	D

RESOLUTION 2020-02
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WINDWARD COMMUNITY DEVELOPMENT DISTRICT ELECTING THE OFFICERS OF THE DISTRICT AND PROVIDING FOR AN EFFECTIVE DATE

WHEREAS,

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

WHEREAS,

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

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WINDWARD COMMUNITY DEVELOPMENT DISTRICT:

Section 1.
Section 2.

---------- is elected Chairman.
---------- is elected Vice-Chairman.

Section 3.	 	is elected Secretary.
Section 4.	 	 	is elected Assistant Secretary.
__		is elected Assistant Secretary. is elected Assistant Secretary.

Section 5.
Section 6.
Section 7.

__________ is elected Assistant Secretary.

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

PASSED AND ADOPTED this 20th day ofNovember, 2019.

ATTEST:

SecretaryIAssistant Secretary

WINDWARD COMMUNITY DEVELOPMENT DISTRICT

Chairperson/Vice-Chairperson

MINUTES

WINDWARD COMMUNITY DEVELOPMENT DISTRICT
The regular meeting of the Board of Supervisors of the Windward Community Development District was held Wednesday, August 21, 2019 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

Also Present were:
Jason Showe Andrew d' Adesky David Kelly William Viasalyers

FIRST ORDER OF BUSINESS

Chairperson Vice Chairman
Assistant Secretary Assistant Secretary

District Manager District Counsel District Engineer Field Manager

Roll Call

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

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

TIDRD ORDER OF BUSINESS	Organizational Matters
Appointment of Individual to Fill Board Vacancy with a Term Ending November 2019

Administration of Oath of Office to Newly Appointed Board Member

Consideration of Resolution 2019-06 Electing an Assistant Secretary
These items were deferred.

August 21, 2019	Windward CDD

FOURTH ORDER OF BUSINESS	Approval of the Minutes of the May 15, 2019
Meeting

On MOTION by Mr. Kassik seconded by Mr. Franklin with all in favor the minutes of the May 15, 2019 meeting were approved, as presented.

FIFTH ORDER OF BUSINESS	Review and Acceptance of Fiscal Year 2018
Audit Report
Mr. Showe stated the reports notes that there are no current year findings and we are in compliance with the items they are required to look at statutorily and it is a clean audit.
On MOTION by Mr. Franklin seconded by Mr. Kassik with all in favor the Fiscal Year 2018 audit report was accepted.

SIXTH ORDER OF BUSINESS	Public Hearing

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

Consideration of Resolution 2019-07 Adopting the Fiscal Year 2020 Budget and Relating to the Annual Appropriations
Mr. Showe stated the adopted budget will be attached to Resolution 2019-07 as an exhibit and it is close to what you saw in the proposed budget; the assessment levels remain the same and we included the debt service in accordance with the bonds that were issued.
Mr. Franklin stated a resident sent a note about dead spots all over and that it wasn't being maintained. Is the budget sufficient to do wh.at you want to do?
Mr. Viasalyers stated yes and part of that was due to some issues on TOHO where the water they are sending us has a bunch debris clogging the line and we have been working together to get a filtration system installed to help that situation. We do have money to cover that area and when we get past this issue and get the filter installed, we will take care of it.
There being no members of the public present the Board took the following action.

2

August 21, 2019	Windward CDD

On MOTION by Mr. Kassik seconded by Mr. Franklin with all in favor Resolution 2019-07 Adopting the Fiscal Year 2020 Budget and Relating to the Annual Appropriations, was approved.

Consideration of Resolution 2019-08 Imposing Special Assessments and Certifying an Assessment Roll
Mr. Showe stated this resolution is the mechanism that actually levies the assessments on the tax bill. Attached to Resolution 2019-08 will be the adopted budget as well as the assessment roll.
There being no members of the public present the Board took the following action.

On MOTION by Mr. Kassik seconded by Mr. Franklin with all in favor Resolution 2019-08 Imposing Special Assessments and Certifying an Assessment Roll, was approved.

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

SEVENTH ORDER OF BUSINESS	Consideration of Fiscal Year 2020 Deficit
Funding Agreement
Mr. Showe stated the next item is a deficit funding agreement with the developer in the event the budget isn't sufficient to cover any costs. It is the same agreement we have had for the last two years.

On MOTION by Mr. Kassik seconded by Mr. Franklin with all in favor the Fiscal Year 2020 Deficit Funding Agreement with K. Hovnanian at Mystic Dunes, LLC, was approved.

EIGHTH ORDER OF BUSINESS	Staff Reports
Attorney
Mr. d' Adesky stated something I have been working on for all of our Districts is an addendum to the District Management Agreement. There have been some updates in the law regarding the privacy information that is required. Essentially, certain individuals are exempt from public records disclosure, also first responders, victims of certain crimes and their information is

3

August 21, 2019	Windward COD

confidential. When that is transferred to the District the manager has to be able to keep that confidential so we will have to do an addendum to add that in.

Engineer
Mr. Kelly stated asphalt is now going down on all the phases that are under construction, 2A, 2B and 2C. Home construction is continuing in 2A and the majority of lots in there are under construction. Retaining walls are complete and the water clearance was obtained on August 1st and the wastewater clearance is still at TOHO for Phase 2B and C.

Manager
Approval of Check Register

On MOTION by Mr. Kassik seconded by Mr. Clark 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.

Approval of Fiscal Year 2020 Meeting Schedule
Mr. Showe stated we used the same schedule that we currently have, once a month at 2:00
p.m. in this location. We cancel when there is no business for the Board.

On MOTION by Mr. Franklin seconded by Mr. Kassik with all in favor the notice of Fiscal Year 2020 meetings reflecting meetings on the third Wednesday of the month, was approved.

Field Operations
There being none, the next item followed.

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

TENTH ORDER OF BUSINESS	Supervisor's Requests

4

August 21, 2019

There being none,

On MOTION by Mr. Kassik seconded by Mr. Clark with all in favor the meeting adjourned at 2:08 p.m.

Secretary/Assistant Secretary	ChairmanNice Chairman

5

Windward CDD

SECTION V

This item will be provided under separate cover

SECTION VI

V

� Grau& Associates
CERTIFIED  PUBLIC  ACCOUNTANTS

September 3, 2019 Board of Supervisors
Windward Community Development District c/o GMS, LLC
9145 Narcoossee Road, Suite A206 Orlando, FL 32827

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

We are pleased to confirm our understanding of the services we are to provide Windward Community Development District, Osceola County, Florida ("the District") for the fiscal year ended September 30, 2019, with the option of three (3) additional one-year renewals. We will audit the financial statements of the governmental activities and each major fund, including the related notes to the financial statements, which collectively comprise the basic financial statements of Windward Community Development District as of and for the fiscal year ended September 30, 2019, with the option of three (3) additional one-year renewals. In addition, we will examine the District's compliance with the requirements of Section 218.415 Florida Statutes.
Accounting standards generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management's discussion and analysis (MD&A), to supplement the District's basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the District's RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited:
Management's Discussion and Analysis.
2) Budgetary comparison schedule
Audit Objectives
The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the District and other procedures we consider necessary to enable us to express such opinions. We will issue a written report upon completion of our audit of the District's financial statements. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the financial statements is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will include a paragraph that states (1) that the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the District's internal control on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District's internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during our audit we become aware that the District is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards

Windward Community Development District	Page 2
and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements.
Examination Objective
The objective of our examination is the expression of an opinion as to whether the District is in compliance with Florida Statute
218.415 in accordance with Rule 10.556(10) of the Auditor General of the State of Florida. Our examination will be conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and will include tests of your records and other procedures we consider necessary to enable us to express such an opinion. We will issue a written report upon completion of our examination of the District's compliance. The report will include a statement that the report is intended solely for the information and use of management, those charged with governance, and the Florida Auditor General, and is not intended to be and should not be used by anyone other than these specified parties. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the District's compliance is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the examination or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
Management Responsibilities
Management is responsible for the financial statements and all accompanying information as well as all representations contained therein. Further, management is responsible for compliance with Florida Statute 218.415 and will provide us with the information required for the examination. The accuracy and completeness of such information is also management's responsibility. As part of the audit, we will assist with preparation of your financial statements and related notes in conformity with U.S. generally accepted accounting principles based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. You agree to assume all management responsibilities relating to the financial statements and related notes and any other nonaudit services we provide. You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. In addition, you will be required to make certain representations regarding compliance with Florida Statute 218.415 in the management representation letter. Further, you agree to oversee the nonaudit services by designating an individual, preferably from senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them.
Management is responsible for establishing and maintaining effective internal controls, including evaluating and monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; following laws and regulations; and ensuring that management is reliable and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles, for the preparation and fair presentation of the financial statements and all accompanying information in conformity with U.S. generally accepted accounting principles, and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements.
Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with (1 ) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, (2) additional information that we may request for the purpose of the audit, and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence.
Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the written representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. As part of our engagement, we may propose standard adjusting, or correcting journal entries to your financial statements. You are responsible for reviewing the entries and understanding the nature of the proposed entries and the impact they have on the financial statements.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1 ) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, granters, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts or grant agreements, or abuse that we report.
Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and

Windward Community Development District	Page 3
recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also responsible for providing management's views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information.

With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute i nformation and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document.
Audit Procedures-General
An audit includes examining, on a test basis, evidence· supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of abuse is subjective, Government Auditing Standards do not
expect auditors to provide reasonable assurance of detecting abuse.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements may exist and not be detected by us, even though the audit is proper1y planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. Our responsibility as auditors is limited to the period covered by our audit and does not extend to later periods for which we are not
engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial statements; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by generally accepted auditing standards.
Audit Procedures-hiternal Control

be

Our audit will include obtaining an understanding of the government and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the
financial statements. Our tests, if performed, will less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on Internal control issued pursuant to Government Auditing Standards.
An audit is not designed to provide assurance on internal control or to Identify significant deficiencies or material weaknesses. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards and Government Auditing Standards.
Audit Procedures-Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the District's compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards.
Engagement Administration, Fees, and Other
We understand that your employees will prepare all cash or other confirmations we request and will locate any documents selected by us for testing.

be

The audit documentation for this engagement is the property of Grau & Associates and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will made available upon request and in a timely manner to a cognizant or oversight agency or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Grau & Associates personnel. Furthermore, upon request, we may

Windward Community Development District	Page 4
provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. Notwithstanding the foregoing, the parties acknowledge that various documents reviewed or produced during the conduct of the audit may be public records under Florida law. The District agrees to notify Grau & Associates of any public record request it receives that involves audit documentation.
Furthermore, Grau & Associates agrees to comply with all applicable provisions of Florida law in handling such records, including but not limited to Section 11 9.0701, Florida Statutes. Auditor acknowledges that the designated public records custodian for the District is the D istrict Manager ("Public Records Custodian"). Among other requirements and to the extent applicable by law, Grau & Associates shall 1) keep and maintain public records required by the District to perform the service;
2) upon request by the Public Records Custodian, provide the District with the requested public records or allow the records to be inspected or copied within a reasonable time period at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes; 3) ensure that public records which are exempt or confidential, and exempt from public records disclosure requirements, are not disclosed except as authorized by law for the duration of the contract term and following the contract term if Auditor does not transfer the records to the Public Records Custodian of the District; and 4) upon completion of the contract, transfer to the District, at no cost, all public records in Grau & Associate's possession or, alternatively, keep, maintain and meet all applicable requirements for retaining public records pursuant to Florida laws. When such public records are transferred by Grau & Associates, Grau & Associates shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the District in a format that is compatible with Microsoft Word or Adobe PDF formats.

IF GRAU & ASSOCIATES HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO ITS DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE PUBLIC RECORDS CUSTODIAN.
Our fee for these services will not exceed $4,100 for the September 30, 2019 audit. The fees for fiscal years 2020, 2021, and 2022, respectively, will not exceed $4,200, $4,300, and $4,400 unless there is a change in activity by the District which results in additional audit work or if Bonds are issued.
We will complete the audit within prescribed statutory deadlines, which requires the District to submit its annual audit to the Auditor General no later than nine (9) months after the end of the audited fiscal year, with the understanding that your employees will provide information needed to perform the audit on a timely basis.
The audit documentation for this engagement will be retained for a minimum of five years after the report release date. If we are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation.
Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. Invoices will be submitted in sufficient detail to demonstrate compliance with the terms of this agreement. In accordance with our firm policies, work may be suspended if your account becomes 60 days or more overdue and may not be resumed until your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our report. You will be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate.
The District may terminate this agreement, with or without consent, upon thirty (30) days written notice of termination to Grau & Associates. Upon any termination of this agreement, Grau & Associates shall be entitled to payment of all work and/or services rendered up until the date of the notice of termination subject to any offsets the District may have against Grau & Associates.
We will provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract. Our 2016 peer review report accompanies this letter.

Windward Community Development District	Page 5
We appreciate the opportunity to be of service to Windward Community Development District and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us.
Very truly yours, Grau & Associates

Antonio J. Grau

RESPONSE:
This letter correctly sets forth the understanding of Windward Community Development District.

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�AICPA).
PEER REVIEW PROGRAM
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Grau & Associates
For luwing a system ofqua_lity ClOntrolfor its accounting and auditing pnteti« ilt ctTec(for the year ended June 30, 201.6 which has been designed to meet the requirement$ ofthe quality-control standards

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for an accounting and auditing.practicustablished by the AICPA and which was complied with during the � then ended to prov.idc the fiim widt reasonable durance ofconfonning with professional standards,

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SECTION VI I

SECTION C

SECTION	1

Windward
Community Development District
Summary of Check Register
August 17, 2019 to November 10, 2019

IGeneral Fund Fund

Payroll

Date

8/21 /19
8/30/19
9/9/19
9/18/19
10/11 /19
10 /16/19
10/18/19
11/6/19

Aug 2019
Thomas Franklin

Check No.'s

188-189
190-192
193-194
195
196
197-204
205
206-207

50020

Amount

$	515.52
$	9,591.50
$	925.00
$	567.50
$	175.00
$	29,489.28
$	4,254.79
$	3,067.00

$	48,585.59

$	184.70
$	184.70
$	48,770.29 I

A*P**300R	YEAR*-TO-DATE  ACCOUNTS  PAYABLE  PREPAID/COMPUTER  CHECK  REGISTER	RUN  11 /13/19	PAGE	1

VENDOR NAME

CHECK  DATES  08/17/2019  -  11 /10/2019   *  *	WBIANKWAARGDECNDERDAL-  GFEUNDRAL  FUND

CHECK  VEND#	. . . . • INVOICE • • • • .  • • • EXPENSED TO . . . 
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS
8/2 1/19   00018	6/20/19  2AMORT . SCH2E0D1 9. 0SE6R321 0 -1 58 1A3 0-20-3 1300 

STATUS	AMOUNT		• • • • CHECK . • . . • AMOUNT	#
*	500 . 00

8/21/19 00013 

8/30/19 00008 

- - - - -  - - - - - - - - -  - - - -DI-SCLOSURE  SERVICES  LLC 1/31/19   1R8E-I0M2B1U( R1 SA2B0L1E8 1E2XP3E1N0-SE513 00-3 1100 
- - - - - -  - - -  -  -  - - - - - - -PO-ULOS  &  BENNETT 8/10/19  4L3A3N7D1SCAPE2 0M1A9 0IN8 T-3A2U0G- 51 93800-46800 
8/10/19 43371	201908  320-53800-46800 

- - - - - - - - - -

*

15 . 52

*

- - - - - - - - - -

*

3, 166. 67
1,088 . 12

500 .00 000188 

15 . 52 000189 

- - - -

A-SE-3A--CLBHS  RDWAY-AUG19	DOWN  TO  EARTH  LAWNCARE

- - -  -  - - - - - - -4-,2 -54-. 7-9   000190 

8/30/19 00001 

8/01/19 44

MAN

8/01/19 4 4 

- - - - - - - - - - -
AGEMEN2T0 1F9E0E8 S 3A1 U0G- 5191300-34000 

*	2,9 16 .67
*	50 .00

2 0 19 08 3 1 0- 51300-31300 

8/01/19  4 4INFO  TEC2H0A1 U9G0 18 9310-51300-35100 

2019 08 310-51300-51000 

8/01/19  4D4 ISSEMINATION  AUG1 9
8/01/19  4 O4 FFICE  SUPPLIES

*	291 .67 
*	. 24
*	23 . 93

8/01/19   4P4OSTAGE
8/01/19  4 C5OPIES

201908  310-51300-42000 
201908  310-51300-42500 

*	. 90
*	300.00

8/01/19 4 6

GATEHOUSE2 0M1 A9 0IN8T3A2U0G- 51 93800-57400 FIELD  MAN2A0G1E9M0E8NT3 2A0 U-G5 31 9800-12000 
8/22 /19  CAFI0R2 7F8 ILTE2 R0 S1908  310-51300-49000 
8/22/19  CLFA0D2D7E8R	201908   310-51300-49000 

*	1,250 . 00
*	11 . 73 
*	196 .57
- -	5, 041 . 71 000191 

8/30/19 00012 

- - -  - - - - - - - - - - - - - - -GO-VERNMENTAL  MANAGEMENT  SERVICES-CF 7/31/19   1R1P8L6C  BREA2K0E1R90P7UM3P20-53800-4 6900	*
8/01/19   1F2O4U2NTAIN2S0E1R9V08ICE3-2A0U-G5 31 89 00-46900	*
8/07/19   1R2P0L3C  MOTO2R0 /1S9E0A8 L3/O2-0R-I5N3G800-46900	*

GRUNIT POOL SVCS

8/12/19   1C1R3 E2ADIT  IN2V0 O1 9IC0E7#321 01-3 253 800-46900	*
WWRD --WINDWARD--	!ARAUJO

- - - - - - - - - - - - -
175 . 00
300.00
475 . 00
655 . 00-
295 . 00 000192 

A* P* 3* 00R	YEA*R* -*TO-DATE  ACCOUNTS  PAYABLE  PREPAID/COMPUTER  CHECK  REGISTER	RUN  11/13/19	PAGE	2

CHECK DATES 08/17/2019 - 11 /10/2019 

WBAINKWARA  DGECNOERALO  -  GFUENDRAL  FUND

CDHAECTKE

VEND#	• • D• A• T• EINVOINCEVO• I• C• E• •   • Y• RM• EXOPENDPSTEDATCCOT.#. . SUB	SUBCLASS  VENDOR  NAME

STATUS

AMOUNT

A. M. O• U• NCTHECK • • • . . 

9/09/19 00001 

9/09/19 00012 

9/06/19  CFPR0E2S9S7URE2W0A1S9H09TW3O2 0W-A5L3L8S00-4 7000 
- - - - - -  - -  - - - -  -  - - - - -GO-VERNMENTAL  MANAGEMENT  SERVICES-CF
9/01/19   1 F2O6U1NTAIN2 S0E1R9 V0 9ICE3-2A0U-G531 89 00-46900 

*	625 . 00
- - - -  - - - - - - - -6-25 -. 00-
*	300. 00

#

000193 

9/18/19 00004 

- - - - - - - - - - - - - - - - - -GR-UNIT POOL  SVCS 8/07/19 94276500 201908 310-51300-4 8000 
NOT  OF PUB HEAR-8/21/19	ORLANDO SENTINEL

-  - - - - - - - - -  - -3 0-0 -. 0 -0   000194 

-

*	567 .50
-  - - - -	- - - - - -5-67 -. 5-0   000195 

10/11/19 00007	10/01/19 74689	201910 310-51300-54000 

*	175. 00

- - - - - - - - - - - - - -SPE-C-IAL  DISTR-IC-T-F-EE--FY-2 -0

-DE-PARTMENT  OF  ECONOMIC  OPPORTUNITY ,

- - - - - - - - - - - -1 -75 -. 00-

000196 

10/16/19 00021	10/14/19 4610 

- - -

*	765 .00

RMC /RPLC 2C0O1N9C1R0ET3E2 0C-U5R3B800-47400 

9/10/19 45481 

BERRY CONSTRUCTION OF CENTRAL FL

*	- - - - - - - - - - - -7 -65-. 0-0   000197 

10/16/19 00008 

10/16/19 00018 

10/16/19 00005 

LANDSCAPE2 0M1A9 0IN9T-3S2E0-P51 93800-4 6800 9/10/19  4P5H4A8 S1 E3A-C2L0B1 H9 S09RD3W2A0Y--5S3E8P0 01 9-46800 
- - - - - - - - -  -  - - - - - - - -DO-WN  TO  EARTH  LAWNCARE
9/25/19  4AMORT  SER2 0IE1 9S0 29 0 31 81A0--251300-31300 

FY2 0  GEN . LIAS/PUB  OFFICES

- -  - - -  - - -  - -  -  -  -  -  - -  -  -D-ISCLOSURE  SERVICES  LLC 9/11/ 19 9 4 9 9	2 0 1 9 1 0 3 10 - 5 1 3 0 0 - 45000 
9/11/19 9499	201910 32 0-538 00-46600 

3, 166 . 67
*	1,088 . 12
- - - - - -  -  - - - -4-, 25-4-. 7-9   000198 
*	500 .00
- - -  -  - - -  - - -  - -5-00 -. 0-0   000199 
*	5,125 .00
*	2,4 65 . 00

FY20 PROPERTY INSURANCE	EGIS INSURANCE ADVISORS LLC 10/16/19  99999	10/16/19  VVOOIDID  CHEC2K01910   000-00000-00000 

- - - - - - -  - -  - -7-, 5-90-. 0-0
C	. oo

-0 0 -0 2-00 

10/16/19 00001 

******INVALID VENDOR NUMBER* ***** 
9/01/19  4M8ANAGEMEN2T01F9E0E9 S 3S1E0P-1591 300-34000	*

9/01/19 48	201909 310-51300-31300 

*

9/01/19  4 I8NFO  TECH2 0 S1E9P0 199 310-513 00-35100	*
DISSEMINATION SEP19 

2, 916.67
50 . 00
29 1.67

. 00 000201 

WWRD --WINDWARD--	IARAUJO

VEND#	• • •	VENDOR NAME

A* *P*300R	YEA* R* *-TO-DATE  ACCOUNTS  PAYABLE  PREPAID/COMPUTER  CHECK  REGISTER	RUN  11/13/19 

PAGE	3

#

CHECK DATES 08/17/2019 - 11/ 10/2019 

WINDWARD CDD - GENERAL FUND BANK A GENERAL FUND

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

OFFICE SUPPLIES

9/01/19 48	201909 31 0-5 1300-51000 
9/01/19 4 8 

STATUS
*
*

AMOUNT
17 . 83

AM• . O. U• NCTHECK • • . . . 

9/01/19  4 P8OSTAGE
9/ 01/19  4 C9 OPIES

201909 310-51300-42000 
201909 310-513 00-42500 

18 . 70
*	47 . 55
*

FIELD  MAN2A0G1E9ME09NT3 2 S0E-P5 31 9800-12000 

9/10/19 CF0299 

9/01/19   5G0ATEHOUSE2 0MA19 0IN9T 3S2E0P- 51 93800-57400 
201909  320-53800-47000 

201910 310-51300-31700 

PRESSURE WASH PAVERS 9/15/19 52 

MANAGEMENT FEE OCT19 

ASSESSMENT ROLL CERT FY20 10/01/19 53	201910 310-51300-34000 
10/01/19 53	201910  310-51300-35 100 

DISSEMINATION FEE OCT19 

10/01/19  5 INFO  TECH2 0O1 9C1T019 310-51300-3 1300 
10/01/19 53	201910 310-51300-51000 
10/01/19  5O3 FFICE  SU2 P0 P1 9L1IE0 S 310-51300-42000 POSTAGE 201910 31 0-5 13�0-42500 

1,2 50 . 00
*	300 .00
*	525 . 00
*	5, ooo. oo
*	2,916.67
*	50 .00
*	291 .67
*	. 36
*	20 . 80
*	. 90

10/01/19  5C3 OPIES

201910 320-53800-12000 

*	1,2 50 . 00

FIELD  MANAGEMENT  OCT19

10/01/19 54

GATEHOUSE MAINT OCT19 

10/01/19 5 5	2 0 1 9 10 320- 5 3 800-57400	*
GOVERNMENTAL MANAGEMENT SERVICES-CF 10/16/19  00012	10/01/19   1F2O8U1NTAIN2 S0E1R9 V1 0ICE3 -2O0C-T5 139800-46900	*
- - - - - -  - - - - - - - - - - -  -  -  - - - - - -  - -GR-UNIT POOL SVCS
10/16/19 00002	9/20/19 87583	201908 31 0-51300-3 1500	*
10/14/19   8F7 Y9 82 5020  MT2G0S1 9/B0U9 DG3 E1 T0-H5E1A3 R00-31500	*

300 .00

300 .00

806 . 50
25 . 17

15 , 247 .82 000202 

300 . 00 000203 

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

D-IS-BURSEM-EN-T-FO-R-TR-AVEL

- -LA-THAM, LUNA, EDEN  &  BEAUDINE , LLP

831 . 67 000204 

- -	- -	*

10/18/19   00008	10/10/19  4L7A7N6D0SCAPE2 0MA1 9 I1N0 T3-O2C0 -T5193800-46800 
10/10/19  4 P7 H7 A6 0SE3A-C2L0B1 H9 S10RD3W2A0Y--5O3C8T0 01 9-46800 
DOWN TO EARTH LAWNCARE
WWRD --WINDWARD--	!ARAUJO

3,166 .67
*	1, 088. 12

4,254 .7 9 000205 

VENDOR NAME	STATUS

A* P* 3* 00R	YEA*R* -*TO-DATE  ACCOUNTS  PAYABLE  PREPAID/COMPUTER  CHECK  REGISTER	RUN  11 /13/19 

PAGE	4

CHECK DATES 08/17/2019 - 11 /10/2019 

WINDWARD CDD - GENERAL FUND BANK A GENERAL FUND

CHECK	VEND#	• • • • • INVOICE • • • • • • • • EXPENSED TO . . . 
DATE	DATE	INVOICE	YRMO  DPT ACCT# SUB	SUBCLASS
11/06/19   00008	10/31/19   4R9 E6P8A6 IR  EN2T0R1A9N1C0E3/F2O0U-N5T3A8 0IN0 S-46800	*
-  - - - - - - - -  - - - - - - - - - - - - - - - - -  -DO-WN  TO  EARTH  LAWNCARE

PRESSURE  WASH  PAVER/WALLS

11 /06/19 00001	10/17/19 5 6	2 0 1 9 10 32 0-53 8 0 0 -47000	*
GOVERNMENTAL MANAGEMENT SERVICES-CF
TOTAL FOR BANK A TOTAL FOR REGISTER

AMOUNT 2,542 . 00
525 . 00

48,585. 59
48, 585 . 59

AM. • O. U• NCHTECK • • . • . 2, 542 .00 000206 

#

525 .00 000207 

WWRD --WINDWARD--	!ARAUJO

SECTION 2

•

"'•·: .• . .• .e.c:t

Windward
Community Development District

Unaudited Financial Reporting September 30, 2019

•	•	•	•	•	•

TABLE OF CONTENTS

BALANCE SHEET

GENERAL FUND INCOME STATEMENT

SERIES 2018 DEBT SERVICE I NCOME STATEM ENT

SERIES 2018 CAPITAL PROJECTS I NCOME STATE MENT

 	MONTH TO MONTH

LONG TERM DEBT SUMMARY

ASSESSM ENT RECEI PT SCH EDULE

$1,453

WINDWARD
COMMUNITY DEVELOPMENT DISTRICT BALANCE SHEET
September 30, 2019

	GENERAL FUND	DEBT SERVla
FUND		CAPITAL PROJECTS
FUND	
TOTALS	
�
CASH	
$36,643	
$36,643	
INVESTMENTS			
SERIES 2018 A-1/A-2			
RESERVE A-1	$121,730	$121,730	
RESERVE A-2	$115,130	$115,130	
REVENUE	$1,453		
INTEREST A-1	$97,108	$97,108	
INTEREST A-2	$115,928	$115,928	
PREPAYMENT A-2	$320,804	$320,804	
CONSTRUCTION				$5,266	$S,266	
DUE FROM GENERAL FUND				$1,230	$1,230	
DUE FROM DEVELOPER	$26,908				$26,908	
TOTAL ASSETS	$63,550	$772,152				
LIABILITIES: ACCOUNTS PAYABLE	
$11,004	
$11,004	
DUE TO CAPITAL PROJECTS FUND	$1,230	$1,230	
FUND EQUITY:			
FUND BALANCES:
RESTRICTED FOR DEBT 2018		
$772,1S2			
$772,1S2	
RESTRICTED FOR CAPITAL PROJECTS 2018				$6,496	$6,496	
UNASSIGNED	$51,316				$51,316	
TOTAL UABILmES & FUND EQUITY		$772,152		$6,496	$842,199	

1

$92

$275

$450

$3,675

$175

$3,500

$3,979

WINDWARD
COMMUNITY DEVELOPMENT DISTRICT

GENERAL FUND
Statement of Revenues & Expenditures ForThe Period Ending September 30, 2019

REVENUES:	ADOPrED BUDGET	PRORATED BUDGET THRU 9/30/19	ACTUAL THRU 9/30/19	
VARIANCE	
SPEOALASSESSMENTS	$71,854	$71,854	$61,988	($9,866)	
DIRECT ASSESSMENTS	$240,973	$240,973	$240,973	$0	
DEVELOPER CONTRIBUTIONS	$0	$0	$26,908	$26,908	
TOTAL REVENUES	$312,827	$312,827	$329,868	$17,041	
EXPENDITURES;					
ADMINISTRATIVE:					
SUPERVISORS FEES	$4,800	$4,800	$1,200	$3,600	
FICA EXPENSE					
ENGINEERING	$12,000	$12,000	$4,190	$7,810	
ATTORNEY	$25,000	$25,000	$8,225	$16,775	
ARBITRAGE		$450	$0	$450	
DISSEMI NATION	$3,500	$3,500		($175)	
ANNUALAUDIT	$5,00D	$5,000	$2,500	$2,500	
TRUSTEE FEE	$5,000	$5,000	$0	$5,000	
ASSESSMENT ADMINISTRATION	$5,000	$5,000		$0	
MANAGEMENT FEES	$35,000	$35,000	$35,000	($0)	
INFORMATION TECHNOLOGY	$600	$600	$600	$0	
TELEPHONE	$300	$300	$0	$300	
POSTAGE	$1,000	$1,000		$787	
INSURANCE	$5,500	$5,500	$5,000	$500	
PRINTING & BINDING	$1,000	$1,000	$410	$590	
LEGAL ADVERTISING	$2,500	$2,500	$764	$1,736	
OTHER CURRENT CHARGES	$1,000	$1,000	$208		
OFFICE SUPPLIES	$625	$625	$102	$523	
PROPERTY APRAISER	$500		$278	$222	
PROPERTY TAXES	$250	$250	$0	$250	
TRAVEL PER DIEM	$660	$660	$106		
DUES, LICENSES & SUBSCRIPTIONS				$0	
FIELD OPERATIONS:					
Fl ELD SERVICES	$15,000	$15,000	$15,000	$0	
TELEPHONE	$3,500	$3,500	$0		
ELECTRIC	$26,000	$26,000	$11,391	$14,609	
WATER &SEWER	$58,000	$58,000	$124,228	($66,228)	
SECURITY BUILDING MAINTENANCE	$10,000	$10,000		$716	
LANDSCAPE MAINTENANCE	$48,000	$48,000	$44,021		
LANDSCAPE CONTINGENCY	$15,000	$15,000	$10,168		
PROPERTY INSURANCE	$6,000	$6,000	$2,394	$3,606	
FOUNTAIN MAI NTENANCE	$4,200	$4,200	$4,250	($50)	
LAKE MAINTENANCE	$6,000	$6,000	$0	$6,000	
IRRIGATION REPAIRS	$4,000	$4,000	$1,376	$2,624	
LIGHTING MAI NTENANCE	$2,500	$2,500	$0	$2,500	
MONUMENT MAINTENANCE	$1,400	$1,400	$0	$1,400	
PDADWAY MAINTENANCE	$1,500	$1,500	$0	$1,500	
MISC. CONTINGENCY	$1,500	$1,500	$1,518		
TOTAL EXPENDITU RES	$312,827	$312,827	$291,367	$21,460	
EXCESS REVENUES (EXPENDITURES)	$0		$38,502		
FU ND BALANCE • Beglnnlr11	$0		$12,814		
FU ND BALANCE · Ending	$0		$51,316		
		2			

WIN DWARD
COMMUNITY DEVELOPMENT DISTRICT

DEBT SERVICE FUND
Series 2018
Statement of Revenues & Expenditures

$1,453

For The Period Ending September30, 2019

REVENUES:	ADOPTED
BUDGET	PRORATED BUDGET THRU 9/30/19	ACTUAL THRU 9/30/19	
VARIANCE	
ASSESSMENTS - PREPAYMENTS	$151,617	$151,617	$711,454	$559,837	
BOND PROCEEDS	$640,694	$640,694	$640,694	($0)	
INTEREST	$500			$953	
TOTAL REVENUES	$792,811	$792,811	$1,353,601	$2,146,412	
EXPENDITU RES:					
Serles 2018A-1					
INTEREST - 05/01	$82,002	$82,002	$82,002	$0	
Serles 2018A·2					
INTEREST · 05/01	$100,894	$100,894	$104,447		
SPECIAL CAU • 05/01	$150,000	$150,000	$150,000	$0	
SPECIAL CAU - 08/01	$0	$0	$245,000		
TOTAL EXPENDITURES	$332,896	$332,896	$581,449	($248,553)	
EXCESS REVENUES (EXPENDITURES)			
$1n,1s2		
FUND BALANCE . Beginning	$0		
$0		
FUND BALANCE - Ending	$459,915		
$772,152		

3

WINDWARD
COMMUNITY DEVELOPMENT DISTRICT

CAPITAL PROJECTS FUND
Series 2018
Statement of Revenues & Expenditures
For The Period Ending September 30, 2019

REVENUES:	ADOPTED BUDGET	PRORATED BUDGET THRU 9/30/19		ACTUAL THRU 9/30/19	
VARIANCE	
BOND PROCEEDS	$0		$0	$6,939,306	$6,939,306	
INTEREST	$0		$0	$2,696	$2,696	
TOTAL REVENUES	$0		$0	$6,942,002	$6,942,002	
EXPENDITURES:						
CAPITAl OUTLAY - CONSTRUCT! ON	$0		$0	$6,610,450	($6,610,450)	
CAPITAL OUTLAY - COST OF ISSUANCE	$0		$0	$325,056	($325,056)	
TOTAL EXPENDITURES			$0	$6,935,506	($6,935,506)	

EXCESS REVENUES (EXPENDITURES)	$0			$6,496		
FUND BALANCE - Begiming	$0			$0		
FUND BALANCE - Ending	$0			$6,496		

4

.Bmllllll:

WINDWARD
COMMUNITY DEVELOPMENT DISTRICT
ocr	NOV	DEC	JAN	FEB	MAR	APR	MAY	JUN	JUL	AUG	SEP	TDrAL

SPEOAL ASSESSMENTS	$0	$0	$60,140	$11	$0	$608	$1,228	$0	$0	$0	$0	$0	$61,988

DIRECT ASSESSMENTS	$0	$120,487	$0	$0	$60,243	$0

S60,14o

DEVELOPER OONTRIBUTIONS	$0	$0	$0	$0	$0

$0	$0	$0	$0	$0	$240,973
$0	$D	$0	$0	$0	$26,908	$26,908

TOTAi. REVENUES	I	12	s120,481
RPfNPUYAP·
ADMfNLUMpyE

Ju	soiiii

sii	sii	sii	sii	!26,908	J329186s I

$92

SUPERVISOR FEES	$400	$400	$0	$0	$0	$0	$0	$200	$0	$0	$200	$0	$1,200

FICA EXPENSE
ENGINEERING	$678

$31	$0	$0	$0	$0	$0	$15	$0	$0	$15	$0
$16	$330	$0	$0	$440	$806	$1,921	$0	$0	$0	$4,190

ATTORNEY	$761	$2,733	$256

$107	$324	$4S2	$736	$874	$0	$807

$8,225

$792

$3,675

ARBITRAGE	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0

DISSEMINATION

$0	$0	$292	$292	$342	$292	$292

$292	$292

ANNUAL AUDIT	$0	$0	$0	$0	$0	$0	$0	$2,000	$500	$0	$0	$0	$2,500
TRUSTEE FEE	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0

$2,917

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

MANAGEMENT FEES
INFORMATION TECHNOLOGY	$50	$50

$2,917

$2,917	$2,917	$2,917
$50	$50	$50	$50	$50

$2,917	$2,917	$2,917
$50	$50	$50	$600

$32

$19

TELEPHONE	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0

POSTAGE	$3	$38	$4	$7	$4	$4	$42	$20

$16	$24

$213

$74

INSURANCE

$0	$0	$0	$0	$0

$0	$0	$0	$0	$5,000

$764

PRINTING & BINDlNG	$4	$104	$68	$0	$0	$2	$3	$60	$47	$1	$48	$410

LEGAL ADVERTISING

$0	$0	$0	$0	$0	$0	$196	$0	$0	$568	$0

OTHER CURRENT CHARGES	$0	$0	$0	$0	$0
OFFICE SUPPLIES	$0	$20	$20	$1	$0

$0	$0	$0	$0	$208	$0	$208
$0	$20	$20	$1	$0	$18	$102

PROPERTY APPRAISER

$0	$0	$278

$0	$0	$0	$0	$0	$0	$278

PROl'fRTY TAXES	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0

$175

TRAVEL PER DIEM	$52	$53	$0	$0	$0

$0	$0	$0	$0	$0	$0	$106

DUES, LICENSES & SUBSCRIPTIONS
flflD PPfRAllQNS
FIELD SERVICES

$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$1,250	$1,250	$1,250	$1,250	$1,250	$1,250	$1,250	$1,250	$1,250	$1,250	$1,250	$1,250	$15,000

TELEPHONE	$0	$0	$0

$8,387

ELECTRIC	$960	$1,091	$1,292

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

$9,284

$1,167	$892	$1,099	$1,039	$0	$908	$831	$1,008	$11,391

WATER & SEWER

$3,049

$7,640	$9,753	$15,696	$19,526	$13,035	$18,805	$54	$25,507	$124,228

$2,776

SEQJRITY   BUILDING  MAINTENANCE	$0	$385	$495	$314	$314	$5,100	$750

$4,255

LANOSCAPE MAINTENANCE	$3,167	$3,167	$3,167	$3,167	$3,167	$3,167	$3,747

$300
$4,255

$300

$44,021

LANDSCAPE CONTINGENCY	$2,542	$0	$0	$0	$0	$2,542	$0	$0	$0	$10,168

PROl'fRTY INSURANCE
FOUNTAIN MAINTENANCE	$300

$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
$300	$300	$300	$300	$300	$300	$300	$475	$775

$143

LAKE MAINTENANCE	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0

IRRIGATION REPAIRS	$0	$216	$192	$392	$71

$0	$0

$0	$0	$0	$1,376

LIGliTING MAINTENANCE	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0 MONUMENT MII.INTENANCE	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0

ROADWAY MAINTENANCE	$0

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

MlSC. CONTINGENCY	$0

$0	$0

$130	$0	$0	$0	$0	$0	$1,150	$1,518

$29113671
saa.5021

i$33,99SI

'IOTALEXl'fNDITUR[S	I	$25,682	$21,366	$131076	$16,871	$171291	$24,371	$29�79

$29,210	$�743	$12,546	�37,637

1£16,�

!$23,7611

1$29,2101

j$12,54!!j

Excess Reverues (E•piRNltires)	I	iSlS,6821	!99,121	$47.1165

$42,952

a,!!!

j$29i743t

,;10,?.!?I

WIN DWARD COMMUNITY DEVELOPMENT DISTRICT
LONG TERM DEBT REPORT

I NTEREST RATES: MATURITY DATE:

SERIES 2018A-1, SPECIAL ASSESSMENT REVENUE BONDS

4.500%, 5. 100%, s.700%, 5.800%
5/1/2049

RESERVE FUND DEFINITION RESERVE FUND REQUI REMENT RESERVE FUND BALANCE

50% MAXIMUM ANNUAL DEBT SERVICE
$121,730
$121,730

BONDS OUTSTANDING - 11/07/18	$3,460,000

CURRENT BONDS OUTSTANDING	$3,460,000

I NTEREST RATES: MATURITY DATE:

SERIES 2018A-2, SPECIAL ASSESSMENT REVENUE BONDS

5.800%
11/1/2029

RESERVE FUND DEFINITION RESERVE FUND REQUIREMENT RESERVE FUND BALANCE
BONDS OUTSTANDI NG - 11/07/18 SPECIAL CALL- 05/01/19 SPECIAL CALL - 08/01/19

CURRENT BONDS OUTSTANDING

50% MAXIM UM ANNUAL INTEREST
$115,130
$115,130
$4,120,000 ($150,000) ($245,000)

$3,725,000

6

Windward
COMMUNITY DEVELOPMENT DISTRICT

SPECIAL ASSESSMENT RECEIPTS - FY2019 TAX COLLECTOR
GROSS ASSESSMENTS	$	65,805	$	65,805	
NET ASSESSMENTS	$	61,856	$	61,856	

DATE		GROSS  ASSESSMENTS   DISCOUNTS/      COMMISSIONS	INTEREST	NET AMOUNT	GENERAL FUND	TOTAL RECEIVED	Check No.		RECEIVED	PENALTIES	PAID		INCOME		RECEIVED		100.00%		100%
12/10/18	ACH	$	51,390.22	$	2,055.54	$	986.70	$	$	48,347.98	$	48,347.98	$	48,347.98

12/12/18	33071	$	11,907.49	$	476.30	$	228.62	$
12/21/18	ACH	$	626.71	$	25-.07	$	12.03	$

-
11.06

$	11,202.57	$	11,202.57	$	11,202.57
$	589.61	$	589.61	$	589.61

1/11/19	ACH	$	$	$	$

$	11.06	$	11.06	$	11.06

3/11/18	ACH	$	626.71	$	6.27	$	12.41	$	$	608.03	$	608.03	$	608.03
4/9/19	ACH	$	1,253.42	$	$	25.07	$	$	1,228.35	$	1,228.35	$	1,228.35

$	$	$	$
$	$	$	$

$	$	$
-	$	$	$

TOTALS	$	65,804.55	$	2,563.18	$	1,264.83	$	11.06	$	61,987.60	$	61,987.60	$	61,987.60

DIRECT BILLED ASSESSMENTS

K.HOVNANIAN AT MYSTIC DUNES LLC	$240,973.18	$240,973.18

DATE	DUE	CHECK	NET	AMOUNT	GENERAL	
RECEIVED	DATE	NO.	ASSESSED	RECEIVED	FUND	
11/1/18	12/1/18	4368	$	120,486.59	$	120,486.59	$	120,486.59
2/4/19	2/1/19	740244	$	60,243.30	$	60,243.30	$	60,243.30
4/26/19	5/1/19	770005	$	60,243.30	$	60,243.30	$	60,243.30
$	240,973.19	$     240,973.19	$	240,973.19

7

SEC.TION 3

Windward
Community Development District

Payee

Down to Earth Inc.
lnv#45481 - Landscape Maintenance - Sept 2019

Lathum, Shuker, Eden & Beaudine, UP lnv#87S83 - Legal Services - Aug 2019

Orlando Sentinel
lnv#9427265000 - N otice of Meeting - August 2019

GMS - Central Florida LLC
lnv#48 - Management Fees - Sept 2019 lnv#49 - Field Management Fees - Sept 2019
lnv#SO - Gatehouse Maintenance Services - Sept 2019 lnv#52 - Assessment Roll Certificate - FY2020

G runit Pool Contractors
lnv#1242 - Fountain Maintenance - Aug 2019

TOHO Water Authority *
lnv#033174559 - Water Services - Aug 2019

Please make check payable to:

Windward Community Development District 9145 Narcoossee Road
Suite A206

	$	4,254.79	
	
$	
806.50	
	
$	
567.50	
	
$	
3,342.42	
	$	1,250.00	
	$	300.00	
	$	5,000.00	
	s	
300.00	
	$	16,086.41	
	$	31,907.62	

Total:	$	
31,907.62	
Wire Funds To:			
Windward COD			

SunTrust Bank, NA

Contact: Kelly Lawler (407) 237-1072

FY19 Funding Request #3 September 23, 2019

General Fund FY2018

*This is the remaning amount owed after the HOA cost shared amount.

Down to Earth Maitland Branch
2701 Maitland Center Pkwy. Sulte 200
Maitland FL 32751
(321 ) 263-2700	LA.HtiSCAPE & IRRIGATION

September201 9
Invoice #45481

Cu s1ornar
C/O GMS WINDWARD CDD
1408 HAMLIN AVENUE UNIT E
ST CLOUD FL 34771

. -
_.. . --:, --_--'---� _.. · •-;...,.:::';�-_:

C.D
1 -1��-:f-ltro

- RECEIVE]
SEP 1 I 2019

IYISCARRA@GMSCR,,COM (407) 347-41 03

MONTHLY MAINTENANCE · WINDWARD CDD

Plt1<c3 °'-�-cI�) rdWd1fJ(y/q

Item	. .

' •.	.  ..

-
.  ,	. .

-   -:--,.,_

Amount

MONTHLY MAINTENANCE SERVICE
Description: WINDWARD CDD GROUNDS MAINTENANCE						<":ll�.
1	· ·	:.:.:.__	t..
$3,1 66.67	
$3,1 66.67	
MONTHLY MAINTENANCE
Description: PHASE 3A CLUBHOUSE ROADWAY FRONTAGE	1	$1 ,088.12 	$1 ,088. 12	

subio,�,	
$4,254.79	
Payments/Credits_	$0.00	
Ba!�nce Due	$4,254.79	

Payment terms are net 30 days, with late payments subject to a 18% per annum Interest rate applied dally on the overdue balance. A processing fee ot 2.75% will be added to all credit card payments.

1 of 1

LATHAM, LUNA, EDEN & BEAUDINE, LLP
ATTORNEYS  AT  LAW 
111 N. MAGNOLIA AVE, STE 1400
ORLANDO, FLORIDA 32801

September 20, 2019 
Windward Community Development District c/o GMS Central Florida
1 35 W Central Boulevard, Suite 320
Orlando, FL 32810 

POST OFFICE BOX 3353 ORLANDO, FLORIDA 32802
TELEPHONE: (407) 481-5800
FACSIMILE:  (407) 481-5801

RECEIVED SEP 2 B 2019
BY:

Matter lD: 91 27-001 General

For Profeaslonal Services Rendered:

IN VOICE 

Invoice # 87583
Federal ID # 59-3366512

08/14/2019 	ACD	Review minutes, budget, agenda and prepare for bc,idget hearing and upooming	0.70 hr	$171 .50	
08/16/2019	jms	Review agenda and provide notes on attomey related items and updates regarding	0.30hr	$22.50	
08/19/2019	ACD	Review emalls relating to electron and education.	0.30 hr	$73.50	
08/2112019	ACD	Prepare for and attend meeting; follow up on action items.	�20 hr		
	Total Profeaslonal Services:	$806.50	
INVOICE SUMMARY			
For Professional Services:	3.50 Hours	$806.50	
New Charges this Invoice:		$806.50	
Previous Balance:		$873.61	
Less Payment and Credits Received:		$873.67	
Outstanding Balance:		$0.00	
Plus New Charges this Invoice:			
Total Due:		$808.!0	

meeting.
FY 2020 meeting dates

BIiied Through: August 31 , 2019

Page 1

Orlando Sentinel

----- MEDIA GROUP

PO Box 100608
Atlanta, GA 30384-0608

adbilllng@frlbpul).com 844-348-2445

lnvofce & Summary
emed Account Name: BIiied Account Number: Invoice Number: Amount
Billing Period:
Due Date:

Windward Odd CU00595298	Ii

Hi

009427265000
$567.50 08/01/19 • 08/31/19
09/30/19

INVOICE/SUMMARY
Page 1 of2 

CUnentActivity 07/31/1 9 0S09427265	PO# FISCAL YEAR 201 9/2020
08/07/19	Classified Listings, Online FISCAL YEAR 2019/2020 6386503

Total Current Advertising

L(
\, 1'�· 11:,--ll 0
RECEIVED
SEP lO 2019

567.so'IA.

567.50

Acco unt SummaryI

Totc1I .	$5&7 5()

Current
567.50

31-60
0.00	0.00

61-80	91+
0.00	0.00

UnapPlled Amount 0.00

f:!ffi:fJHti	SiCNATURE	MOTIVS
P/eass dfllBch llfldnitum fhlsporlian wilh yourpayment
Rcrnit1a11ce SL'cliuh

Orlando Sentinel

POB0K100608
Atlanlli, GA 30384-0808

----- MEDIA GROUP
Retum Service Requested

Bffled Period:
BIUed Account Name: Billed Account Number: Invoice Number:

08/01/19 - 08/31/i9
Windward Cdd CU00595298 009427265000

•

c�l.3D0ll.'1?	PRESORT 11197 1 ABQ.409 P1C9 �
,11111111111 1111h■11 ll1l 1lltl1ll l11l•• ·•·"•lhl1l11 •"II• 111 II
WINDWARD COD
� JAMIE-MARIE CORDER
135 W CENTRAL BLVO STE 320 OFUANDO FL32801-2435

For questions regarding this b/8/ng, or chBnge ofaddress notilfc&tion, please contact CUsfomer care:

Orfamdo Sentinel
PO Box 10060B Atlanta, GA 30384-0608
Ih'I'I••I,,,.,11,11,,,••, .., 11, 111,1 ••111,11III.11,1111'• 11I111I

□D059529aOD□59529803DD 9�272b5 DDDSb?SO ODD5b75D 9

MEDIA GROUP

Orlando Sei1tfnel:
Plllllsled DailJ' Oll,\NGE Ceamy, Flaridll
.... Offtadja
°'IUl90fOrup
BellreU.O ..,.,....., IIIIIIIIBy ,-,.Dy� 
�QMl:i,wha C!!.iiai6.l!l}'B1bat-heot hist11/,AMlifllllMilfl lllillR_R£pa1Sa11tldNof0ie ORLA1\IDO
� aDAlLY ACMJIIPflt pl!il,lilllal 1t1beORLQIDO SliNt"IN8l. kl ORANGBC:0.W. � Mthl-.:llldcnpyafad� l!dn&• l-1NotlQi, ii, #lD�of lll,o.tlublfo Blllri1lgMadc,e. IUCAL YM&.NIMIZt,.Jllll;Ualdbu1iJ ..J;I;ifiJ1i1M lfl ttaemnufJul 31, 211111; Aag87, 2019.
Aflelli8-11«� 6.at-..:lldllORLANDOSBlfflNEl.iaalliiMplplll!hblisiMd In Aid OBANOB

m-,_oRANOB	,-nm

Comllf,

Coiin9,

�. Flodtll, ad1111ltllellidMWlflllMll'llas.....,_hl.Gn�-�-- ORANOB OwlllJ, Florida, alllh U¥ dt.liwn� iJ �-•. JM)ltaflk,oill ORANGE Plmfdl,	Fbfda, llr a pariad.r..	pm,cdiclleAlt Pl,lbJimlioo of tlle � cqty.ofldNtltJII 1111; rll4 afllllllt!ildlmaplfllC • ors\o W nellJic:r�•� tlll1 pc:nuao inaorouqmatim-, dilecuirt. �� comiflJMlm orldllildfilr1hlpmp11111:of10Clllllng 1h11
� lbr� fn lb llllldrml!ipllplt.

Analfl C..,O
�ofAiiimt____

......

COIIUIIIION fFFldOOM
.	Ill itl18

Namc:otNotai;, Typod.Prliicid;-orS1amped

GMS-Central Florida, LLC 1001 Bradford Way
Kingston, TN 37763

BIii To:
Windward COD
1 35 W. Central Blvd Suite 320

2,91 6.67
50.00
291 .67
17.83
1 8.70
47.55	2,918.67
50.00
291.87
1 7.83
18.70
47.55	
Total	$3,342.42	
Payments/Credits	$0.00	
Balance Due	$3,342.42	

Oriando, FL 32801

Invoice
Invoice #: 48 Invoice Date: 9/1119

RECEIVED

Due Date: 9/1/19 Case:
P.O. Number:
SEP 11 2019
BY:

Description

JI

Management Fees - September 2019	�1 ':\!.. Information Technology - September 2019 ✓ Dlesemlnatlon Agent Services - September 2019� :,
(A do..
Coples	lk��

Hours/Qty	Rat.e

Amount

GMS..Central Florida. LLC 1001 Bradford Way Kingston. TN 3TT63

BID To:
Wmdward COO
135 W. Central Blvd
Suite 320
Orlando, Ft 32801

SEP ! 1 2019

Invoice

lrivotce:tt.  4�: lnvo.fce D�: 9/1/19
10ue ��!  9/1/19
can:
P.O. N._:Um�er.

BY:__�  -----
l

Rate	Amount

Total	$1 ,250.00	
PI.Yment$/Cre4:llts	$0.00	
,Balance Due	$1 ,250.00	

GMS.Central Florida, LLC 1001 Bradford w�
Kingston, TN 3n63

BIii To:
Windward    COD 1 35 W. Cenlral Blvd Suita 320
Orlando, Fl 32801

RECEIVED SEP 1 1 2019
BY:	_

Invoice

Invoice #: 50 Invoice Date: 9/1/19
Due Date: 9/1/19

P.O. Number:

300.00

Total	300.00

$300.00	
Payments/Credits	$0.00	
Balance Due	$300.00	

Description	HourelQty	Rate	Amount Gatehouse Maintenance Services - September 2019

GMS-Central Florida, LLC
1001 Bradford Way
l<lngston, TN 37763

BIii To:
Wtndward        COD 1 35 W. Central Blvd Suite 320
Orlando, FL 32801

Daacrtption
Assessment Roll Certtflcatlon - FY 2020

RECEIVED
SEP 1 7 2019
BY_·_____

Hours/Qty

Invoice
Invoice #: 52 Invoice Data:� 9/15/1 9
Due Date: 9/15/19 Case:
P.O. Number:

Rate	Amount
5,000.00	5,000.00

Total	$5,000.00	
Payments/Credits	$0.00	
Balance Due	$5,000.00	

Grunit Pool Contractors

Invoice

Service
4855 Distribution Ct
T Jnit 2

RECEIVED
SEP 2 8 2019

Date	Invoice #
8/1/2019	1242

Bill To
Wmdward CDD Teresa Viscarra
1408 Hamlin Avenue Unit H
StCloud, FL 34771

888-390-0194 info@grunit.com www.grunit.com	BY:

Service To
Windward Fowita.ins

Quantity	Description
Fountains Service & Maintenance

Tenns

Due OD receipt

r	Project

Price Each	Amount
300.00	300.00

Make all checks payable to Grwtlt Pool Service. Invoices due in 30 days.
Overdue acconts subject to a service charge of2% per month.

Subtotal		$300.oo Sales Tax (6.5%) so.oo Total	$300.00

From: Wllllam Vlall&lyera wviasalyers@gmscfl.com SU.bject: Re: Past Due Invoice 1242 trom Gruntt Pool Service
DalB: Sep(ember 19, 2019 atS:40 PM
To: Teresa V-,a tvlecarra@gmscfl.com
Cc: ,odriguez@gmscll.com, laraujo@gmscfl.com
Approved fo1111taln maintenance Wdlilirn Vlasalyers
F181 d Manager
GMS Central Florida
135 W Central Blvd Butte 320
Orlando Fl 32801 407-451-4047 Cell
407-841 -5524 Office
407-839-1526 Fax
�

On Sep 19, 2019, 818:38 PM, T9!9S a Viscarra <tviscarra@gmscft com> wrote:

Sentfrom my !Phone Begin forWarded message:
From: Grunit Service qeryjce@grunlt.com> Data: September 19, 2019 at 7:15:18 PM EDT
To: "Mscarra@gmscfLcom" <Mscarra@g,m;cfl.com> Subject: Past Due Invoice 1 :M21rom Grunlt Pool Service

Grunit Pool Contractors

Invoice	0w:08l01120 1s

i	1242
Dear Teresa Viscarra:

Amount Due: $3QQ. QQ

Ourrecords indicate a past due invoice for pool services over 30 days. Your invoice-1242 for 300.00 Is attached.
We appreciate your prompt payment.
Please remit payment at your ear1iest convenience.
Thank you for your business - we appreciate it very much. Sincerely,
Grunlt Pool Contractors
888-390-0194
www.grun;t.com

<Inv_1242_from_GrunlLPool_Contractcrs_18528.pdt>

Tom Water Authorh'v
P.O. Box 30527
l'l!ml)�. H::i;ld1, �l(;?,�·1!,.;>1
\tJt-t �-?.:)�\>V�?•:1·t:r�,�

DEVWINDWELOARPMDENTCOMMUNITY
0SefvioeFOURAddSEAreSONss:  S BOULEVARD

Acccunt Number: Past Due Amount: Current Charges: Tot.ii Amount Due:

002622453-033174559

$25,450.64

Bringing you life's most predous resourre

•.•�.

.	. �-.

IIJ.  -,.-,..,.  -··<ni:a�-.1na•�..�.,...--•tr..__,

�--	�,

aoss: J

I

Customer Service: (8am - 5pm) 407-944-5000

'·  Meter	Number   Prev..ious Meter..,-,,R�iJ8dlng	current Meter Resclng

Weder l1

�15

1' Number	of	�� Dais	.. :: Reading	Date    ..

Reading

Usage i

17�13	.. 31	07/27/2.019
Prevf()IJ$ Balance

��iso- --08/2 	7/2.019

-�- 	i
... 

IDOO.IXI '4600.00

1500.00

0.1111

Reclaimed	I

I

Mar	,.	-	Jun	.,,,	Aug

Paymen1(s) Received Adjustmen1s
Llrte Paymerit Charges Balance Forward
Current Tranaac:tlon(•) Reclaimed Base Charge Reclalmed USJ198
Other Misc Fees C"""nt Transactfon Total

Total Amount Due

$62,097.85
$$--601,,543554..5305
111,,uoO.M44
$103.68

.I

-·--,$�23,9I41 .12

$25,450.64

tII·

'l'ehq	Please return thi3 portion wlltl your payment- Do not send eash thrOU@l the man

 	I 	- 1

,AWuathteor:r_ l�(I:tPA  Toho wat� Authority

Tampa; Florida 33630-3517

P.D. Box 30527

-curre-nt{harg1t1
AmQul'lt l)ue	bte Otarge .

All'IOUllt-·

.i,:J www.tohowater.com
Bringing  you life's  mllSt predOus resour�

!!...�ta
$23.:.�o.20

a�t �w

I

$1 ,198.51

1.25 ,450.J

�

S1408AINTHCALMOLIUNDA, VFLE IJ34NITn1E-assa

-· WINDWARD COMMUNI1Y DEVELOPMENT

Pleas-a Remtt to

Tampa, Flotida 3363�3527

Tuho W.rter Authortty P. 0. SOX 30527

n

0 □2622 ij53D33l74559DD25450bij8	IIIIIIIIJIIIII	I