Windward Community Development District
Agenda April 20, 2022

AGENDA

Windward
Community Development District

219 East Livingston Street, Orlando, FL 32801 Phone: 407-841-5524 – Fax: 407-839-1526

April 13, 2022

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, April 20, 2022 at 2:00 p.m. at 7813 Four Seasons Blvd., Kissimmee, Florida 34747. Following is the agenda for the meeting:

Roll Call
Public Comment Period
Organizational Matters
Acceptance of Resignation of Scott Johnston
Appointment of Individual to Fulfill the Board Vacancy with a Term Ending November 2025
Administration of Oath of Office to Newly Appointed Supervisor
Consideration of Resolution 2022-04 Electing Officers
Approval of Minutes of January 19, 2022 Meeting
Consideration of Resolution 2022-05 Approving the Proposed Fiscal Year 2023 Budget and Setting a Public Hearing
Discussion of Access at Mystic Dunes
Discussion of Dog Waste Stations
Staff Reports
Attorney
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 organizational matters. Section A is acceptance of resignation of Scott Johnston. A copy of the resignation is enclosed for your review. Section B is Appointment of Individual to Fulfill the Board Vacancy with Term Ending November 2025. Section C is Administration of Oath of Office to Newly Appointed Supervisors. Section D is Consideration of Resolution 2022-04 Electing Officers. A copy of the resolution is enclosed for your review.

The fourth order of business is approval of the minutes of the January 19, 2022 Board of Supervisors meeting. The minutes are enclosed for your review.

The fifth order of business is Consideration of Resolution 2022-05 Approving the Proposed Fiscal Year 2023 Budget and Setting a Public Hearing. A copy of the resolution is enclosed for your review.

The sixth order of business is discussion of access at mystic dunes. The seventh order of business is discussion of dog waste stations.
Section C of the eighth order of business is the District Manager’s Report and Section 1 includes the check register being submitted for approval. 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, 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 III

SECTION A

From: Jason Showe jshowe@gmscfl.com
Subject: Fwd: Resignations
Date: April 14, 2022 at 4:21 PM
To: Lauren Vanderveer lvanderveer@gmscfl.com

See below

Begin forwarded message:

From: Scott Johnston <rsjohnston9@aol.com>
Date: April 14, 2022 at 4:17:54 PM EDT
To: jcarpenter@lseblaw.com, jshowe@gmscfl.com
Subject: Resignations
Reply-To: Scott Johnston <rsjohnston9@aol.com>

Jan/Jason -

In an interest to work with K Hovnanian and to facilitate a peaceful transition, please let this email serve as my formal resignation of Chairman of the board I currently serve on, the Windward CDD.

Once I receive acknowledgement that this has been done with no issues and is formally accepted I will then move forward with the other forms to be filed with the county/state. Please provide the current forms that need to be filled out as well. Thank you for everything.

Best regards, Scott Johnston

SECTION D

RESOLUTION 2022-04

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

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

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

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

Section 1.		 is elected Chairman. Section 2.		 is elected Vice-Chairman. Section 3.		 is elected Secretary.
Section 4.		 is elected Assistant Secretary.
	 is elected Assistant Secretary.
	 is elected Assistant Secretary.
	 is elected Assistant Secretary.

Section 5.		 is elected Treasurer.

Section 6.		 is elected Assistant Treasurer.

Section 7.	This Resolution shall become effective immediately upon its adoption.

PASSED AND ADOPTED this 20th day of April, 2022.

ATTEST:	WINDWARD COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson/Vice-Chairperson

SECTION IV

MINUTES OF MEETING WINDWARD
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Windward Community Development District was held Wednesday, January 19, 2022 at 2:00 p.m. at 7813 Four Seasons Boulevard, Kissimmee, Florida.

Present and constituting a quorum were:

Scott Johnston	Chairman
Jimmy Clark	Vice chairman
Marvin Morris	Assistant Secretary
Susan Moss	Assistant Secretary

Also present were:

Jason Showe	District Manager
Kristen Trucco	District Counsel
David Kelly	District Engineer
Clayton Smith	Field Manager
Logan Smith	GMS

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

SECOND ORDER OF BUSINESS	Public Comment
Mr. Maskell asked is it possible to put in an access box at the Mystic Dunes entrance? Apparently, they are at the other two entrances. I have had to go there twice to let emergency vehicles through the gate. A point of ongoing confusion is who owns the roads in this community.
Mr. Showe responded the Windward CDD owns the roads.
Mr. Maskell stated I understand that after the bond is paid off there is a possibility the roads will be turned over to the county or will it always be the CDD.
Ms. Trucco stated it is possible to make the roads private so long so long as bonds are paid
off.
Mr. Maskell stated right now the CDD is responsible for maintaining the roads.

Mr. Showe stated yes.
Ms. Williams asked does that make these roads public roads? Mr. Showe stated yes.
Ms. Williams stated I have two safety issues and one nuisance issue. I live at the corner of Four Seasons and Estuary and the planting by the island in the eastern part of the intersection by the stop sign is so high you can’t see golf carts coming. My request is to take out the bushes and put in a ground cover so that is very visible. Coming in from the guard gate Four Seasons and turning right on Estuary, people go very fast and there is quite a bit of curve where Sabal Point comes in. There is a stop sign there at Sabal Point Loop but you have to go way past the sign to be able to see and all of a sudden, a car comes speeding around that corner. Can a sign be put there saying, blind entrance, slow down? I also see a lot of speeding in the community.
Mr. Morris stated I wouldn’t think it would be a bad idea at the entrance by the main guard gate to put up a sign saying that the speed limit is 20 mph.
Mr. Showe stated the field manager is taking notes and we will work on those items.
Ms. Williams stated speed limit signs throughout the community will remind people to slow down. I brought up at a meeting last year about the streetlight behind my house that make it look like daylight. Last year you talked about putting some kind of shield on it so the light would be focused downward where it needs to be and not in my window.
Mr. Morris asked is this a light owned by Duke Energy?
Mr. Showe stated the CDD leases them from Duke and we need to reach out to them with that information.
Ms. Monaco stated we lease the streetlights from Duke and that is new to us. Do we lease them to the end of time and is that typical here?
Mr. Johnston stated the good thing about that is if there is an issue you just call them and they come out and fix it opposed to if you own the fixture then you pay for the fix. When they change out the lights in the older communities that did not have LED lights Duke replaces that as part of the program and it doesn’t cost the association anything.
Ms. Monaco asked if the lights are out, how do we resolve that?
Mr. Morris stated write down the pole number and get it to them and they will fix it. Mr. Showe stated you can go the Duke’s website and report it.

THIRD ORDER OF BUSINESS	Approval of the Minutes of the November 17,
2021	Meeting	and	Acceptance	of	the November 17, 2021 Landowners meeting.

On MOTION by Mr. Clark seconded by Mr. Morris with all in favor the minutes of the November 17, 2021 regular business meeting were approved and the November 17, 2021 landowners’ meeting minutes were accepted.

FOURTH ORDER OF BUSINESS	Consideration	of	Disclosure	of	Public
Financing
Mr. Showe stated this is required after every bond issue and this reflects the terms of the bond issue.

On MOTION by Mr. Clark seconded by Ms. Moss with all in favor the disclosure of public financing was approved.

FIFTH ORDER OF BUSINESS	Consideration	of	Temporary	Access
Easement Agreement with Lionel Mendez
Mr. Showe stated we have a request for a temporary access easement agreement from a resident from 7890 Sabal Point Loop who is putting in a pool. We typically approve these on our own but because it was so close to the board meeting, we placed it on the agenda for board consideration. The easement agreement lays out the terms under which they can use the CDD property for the purpose of getting to their property and they have to correct any damage that is done to CDD property.

On MOTION by Mr. Morris seconded by Mr. Clark with all in favor the temporary access easement agreement with Lionel Mendez at 7890 Sabal Point Loop was approved.

SIXTH ORDER OF BUSINESS	Consideration of Amendment to Agreement
with Poulous & Bennett to Provide Additional Wastewater Services & Stormwater Management Needs Analysis
Mr. Showe stated next is consideration of an amendment to the agreement with Poulous & Bennet to provide a stormwater management needs analysis.

Ms. Trucco stated we had presented a memorandum to the board regarding a new law that requires cities, counties and special districts to prepare a 20-year projected needs analysis report on the stormwater and wastewater systems. It is due by June 30, 2022 and the board had directed the district engineer to prepare a cost estimate proposal for this report.
Mr. Kelly stated the proposal is based on the legislation and part of these items need to be researched, itemized, costs projected and we put all those in the proposal for that work as well as the time necessary.
Mr. Johnston asked as far as cost allocation, is there a way to get this incorporated to get it covered at some point in time?
Mr. Showe stated this particular report is not budgeted ,but we will program the five-year updates into the budget.

On MOTION by Mr. Clark seconded by Mr. Johnston with all in favor the amendment to the agreement with Poulous & Bennett to provide the wastewater and stormwater management needs analysis in the amount of $18,000 was approved.

SEVENTH ORDER OF BUSINESS	Ratification of Consent to Assignment of
Agreement for Landscape Maintenance Services with Capital Land Management
Mr. Showe stated we signed this consent to assignment of agreement and we are asking the board to ratify that action. The landscape company has been purchased by another company and this agreement acknowledges that the previous agreement with Capital Land Management will now be Juniper.

On MOTION by Mr. Clark seconded by Mr. Johnston with all in favor the consent to assignment of agreement for landscape maintenance services with Capital Land Management to Juniper Landscaping of Florida, LLC was ratified.

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

Engineer
Mr. Kelly stated the majority of the underground utilities are in the ground now and we are hoping to get road base this week.
Mr. Johnston stated we will be recording the plat for 3C and 4B in the next few weeks. I have to get the mylar to the county so they can record that phase and then the other ones we have already submitted and are targeting the recording of those towards the end of February.
Ms. Trucco stated we just ask for a copy of that so if there are any dedications to the CDD. Mr. Morris stated when I drive down Old Lake Wilson Road, I see a road being built connecting our property to an area that is separate from all the other buildings. Is this the new area
that we acquired a few months ago?
Mr. Johnston stated yes.
Mr. Morris asked has KHOV determined where the dog park is going to be?
Mr. Johnston responded yes, it is in the corner upfront and I will bring that to the next meeting.

Manager
Mr. Showe introduced Clayton Smith, the new field operations manager and stated that a representative of Juniper was present and wanted to talk about some irrigation repairs.
Juniper Representative: stated we have some damage created by heavy equipment, trucks going over the island. We need to dig out what is buried because we don’t want to get into an issue with warranty.
Mr. Showe asked are you going to cover those?
Mr. Johnston stated KHOV is going to pay that anyway so just as long we get the invoice, we can take care of it directly. That is not a CDD issue that is KHOV construction. We wanted to make sure we didn’t have any more trucks coming through that area.
Mr. Smith stated we had a complaint about an area in front of the guardhouse and it is definitely an area that can use some pressure washing. We do have a maintenance program that I oversee and for this situation I will bring a proposal to the next meeting.

Approval of Check Register

On MOTION by Mr. Clark seconded by Mr. Johnston 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.

Presentation of Arbitrage Rebate Calculation Report
Mr. Showe stated next is presentation of the arbitrage rebate calculation report for the Series 2018 Bonds. This is a presentation that is required annually, a test to make sure that we are not earning more in interest on the bond funds than legally allowed. There is no rebate liability, so we are in compliance with the Florida Statutes.

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

TENTH ORDER OF BUSINESS	Supervisor’s Requests
Mr. Morris asked in September/October William mentioned that there was a one-way sign on the circle that had to be replaced and it was never done. I think there was another pipe that was more or less sticking out on the exit side of the guard station and I don’t know if that has been repaired. If you drive down Hanson Bay and make a left turn at Antilles immediately on your left the sidewalk looks like it is starting to break up.
Mr. Smith stated I will look into that.

On MOTION by Mr. Clark seconded by Mr. Johnston with all in favor the meeting adjourned at 2:27 p.m.

Secretary/Assistant Secretary	Chairman/Vice Chairman

SECTION V

RESOLUTION 2022-05

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WINDWARD COMMUNITY DEVELOPMENT DISTRICT APPROVING A PROPOSED BUDGET FOR FISCAL YEAR 2022/2023 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW; ADDRESSING TRANSMITTAL, POSTING AND PUBLICATION REQUIREMENTS; ADDRESSING SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has heretofore prepared and submitted to the Board of Supervisors (“Board”) of the Windward Community Development District (“District”) prior to June 15, 2022, a proposed budget (“Proposed Budget”) for the fiscal year beginning October 1, 2022 and ending September 30, 2023 (“Fiscal Year 2022/2023”); and

WHEREAS, the Board has considered the Proposed Budget and desires to set the required public hearing thereon.

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

PROPOSED BUDGET APPROVED. The Proposed Budget prepared by the District Manager for Fiscal Year 2022/2023 attached hereto as Exhibit A is hereby approved as the basis for conducting a public hearing to adopt said Proposed Budget.

SETTING A PUBLIC HEARING. A public hearing on said approved Proposed Budget is hereby declared and set for the following date, hour and location:

DATE:	July 20, 2022

HOUR:	2:00 p.m.

LOCATION:	7813 Four Seasons Blvd.
Kissimmee, FL 34747

TRANSMITTAL OF PROPOSED BUDGET TO LOCAL GENERAL PURPOSE GOVERNMENT. The District Manager is hereby directed to submit a copy of the Proposed Budget to Osceola County at least 60 days prior to the hearing set above.

POSTING OF PROPOSED BUDGET. In accordance with Section 189.016, Florida Statutes, the District’s Secretary is further directed to post the approved Proposed Budget on the District’s website at least two days before the budget hearing date as set forth in Section 2, and shall remain on the website for at least 45 days.

PUBLICATION OF NOTICE. Notice of this public hearing shall be published in the manner prescribed in Florida law.

SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.

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

PASSED AND ADOPTED THIS 20th DAY OF APRIL, 2022.

ATTEST:	WINDWARD COMMUNITY
DEVELOPMENT DISTRICT

By:	

Secretary/Assistant Secretary	Its:	

Windward
Community Development District

Proposed Budget
FY2023

6M3

Table of Contents

1-2	General Fund	

3-7	

General Fund Narrative	

8	

Debt Service Fund Series 2018 A-1	

9-10	

Amortization Schedule Series 2018 A-1	

11	

Debt Service Fund Series 2018 A-2	

12	

Debt Service Fund Series 2020 A-1	

13-14	

Amortization Schedule Series 2020 A-1	

15	

Debt Service Fund Series 2020 A-2	

16	

Amortization Schedule Series 2020 A-2	

		Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
	Description	FY2022	2/28/22	7 Months	9/30/22	FY2023	

Revenues							

Assessments - Tax Roll/Direct	
$	325,776	
$	303,733	
$	22,043	
$	325,776	
$	1,122,139	
Deficit Funding	$	418,610	$	93,381	$	540,847	$	634,228	$	-	
Total Revenues	$	744,386	$	397,114	$	562,890	$	960,004	$	1,122,139	

Expenditures						
Administrative						
Supervisors Fees	$	4,800	$	-	$	2,800	$	2,800	$	4,800	
FICA Expense	$	367	$	-	$	214	$	214	$	367	
Engineering	$	16,000	$	2,475	$	27,833	$	30,309	$	16,000	
Attorney	$	25,000	$	4,302	$	14,583	$	18,885	$	25,000	
Arbitrage	$	450	$	900	$	-	$	900	$	900	
Dissemination	$	7,000	$	4,667	$	4,083	$	8,750	$	8,750	
Annual Audit	$	4,300	$	-	$	6,300	$	6,300	$	6,400	
Trustee Fees	$	5,000	$	7,758	$	-	$	7,758	$	7,758	
Assessment Administration	$	5,000	$	5,000	$	-	$	5,000	$	5,000	
Management Fees	$	37,132	$	15,472	$	21,660	$	37,132	$	38,988	
Information Technology	$	1,400	$	583	$	817	$	1,400	$	1,750	
Website Maintenace	$	800	$	333	$	467	$	800	$	1,000	
Telephone	$	250	$	-	$	146	$	146	$	250	
Postage	$	800	$	190	$	467	$	656	$	800	
Travel Per Diem	$	660	$	-	$	385	$	385	$	660	
Printing & Binding	$	500	$	26	$	292	$	318	$	500	
Insurance	$	5,919	$	5,570	$	-	$	5,570	$	6,684	
Legal Advertising	$	1,500	$	168	$	875	$	1,043	$	1,500	
Other Current Charges	$	2,000	$	197	$	1,167	$	1,364	$	2,000	
Office Supplies	$	150	$	1	$	88	$	89	$	150	
Property Appraiser	$	500	$	-	$	217	$	217	$	500	
Property Taxes	$	250	$	-	$	-	$	-	$	250	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	

Total Adminstrative	$	119,952	$	47,817	$	82,393	$	130,211	$	130,182	

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2022	2/28/22	7 Months	9/30/22	FY2023	

Operation & Maintenance						
Field Services	$	15,914	$	6,631	$	9,283	$	15,914	$	16,709	
Facility Maintenance	$	12,000	$	-	$	7,000	$	7,000	$	12,000	
Telephone	$	3,500	$	-	$	2,042	$	2,042	$	3,500	
Electric	$	65,000	$	52,935	$	105,000	$	157,935	$	181,074	
Water & Sewer	$	330,000	$	160,122	$	280,000	$	440,122	$	495,000	
Security Building Maintenance	$	10,000	$	5,357	$	4,643	$	10,000	$	10,000	
Landscape Maintenance	$	134,520	$	61,180	$	85,652	$	146,832	$	207,174	
Landscape Contingency	$	25,000	$	3,337	$	14,583	$	17,921	$	25,000	
Property Insurance	$	3,200	$	2,808	$	-	$	2,808	$	3,200	
Fountain Maintenance	$	4,200	$	1,500	$	2,100	$	3,600	$	4,200	
Lake Maintenance	$	6,000	$	700	$	3,500	$	4,200	$	9,000	
Irrigation Repairs	$	4,000	$	4,676	$	6,300	$	10,976	$	12,000	
Lighting Maintenance	$	2,500	$	-	$	1,458	$	1,458	$	2,500	
Monument Maintenance	$	1,400	$	-	$	817	$	817	$	1,400	
Roadway Maintenance	$	2,200	$	-	$	1,283	$	1,283	$	2,200	
Contingency	$	5,000	$	3,969	$	2,917	$	6,885	$	7,000	
Total Operation & Maintenance	$	624,434	$	303,214	$	526,579	$	829,793	$	991,957	
						
Total Expenditures	$	744,386	$	351,031	$	608,972	$	960,004	$	1,122,139	
						
Excess Revenues/(Expenditures)	$	-	$	46,082	$	(46,082)	$	0	$	-	
				
Net Assessment	
$	1,122,139	
Collection Cost (6%)  $		71,626  Gross Assessment  $	1,193,765 

Number of Units	553	
Gross Per Unit	$	2,159	
Net Per Unit	$	2,029	

Windward
Community Development District
GENERAL FUND BUDGET

REVENUES:

Assessments

The District will levy a non-ad valorem assessment on all the assessable property within the District in order to pay for the operating expenditures during the fiscal year.

EXPENDITURES:

Administrative:

Supervisor Fees

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

FICA Expense

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

Engineering

The District's engineer, Poulos & Bennett, will be providing general engineering services to the District, e.g. attendance and preparation for monthly board meetings, review of invoices and requisitions, preparation and review of contract specifications and bid documents, and various projects assigned as directed by the Board of Supervisors and the District Manager.

Attorney

The District's legal counsel, Latham, Shuker, Eden & Beaudine, will be providing general legal services to the District,
e.g. attendance and preparation for monthly meetings, preparation and review of agreements and resolutions, and other research assigned as directed by the Board of Supervisors and the District Manager.

Arbitrage

The District has contracted with AMTEC an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on the Series 2018A-1, 2018A-2, 2020-A1, and 2020-A2 Special Assessment Revenue Bonds.

Dissemination

The District is required by the Security and Exchange Commission to comply with Rule 15c2-12(b)(5) which relates to additional reporting requirements for unrated bond issues. Governmental Management Services – Central Florida, LLC provides these services.

Annual Audit

The District is required by Florida Statutes to arrange for an independent audit of its financial records on an annual basis. Grau & Associates provides these services.

Trustee Fees

The District will pay annual trustee fees for the Series 2018A-1, 2018A-2, 2020A-1 & 2020A-2 Special Assessment Revenue Bonds that are deposited with a Trustee at USBank.

Assessment Administration

The District has contracted with Governmental Management Services-CF, LLC to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.

Management Fees

The District has contracted with Governmental Management Services-Central Florida, LLC to provide Management, Accounting and Recording Secretary Services for the District. The services include, but not limited to, recording and transcription of board meetings, budget preparation, all financial reporting, annual audit, etc.

Information Technology

Represents costs related to the District’s information systems, which include but are not limited to video conferencing services, cloud storage services and servers, security, accounting software, etc. Governmental Management Services – Central Florida, LLC provides these systems.

Website Maintenance

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

Telephone

Telephone and fax machine.

Postage

The District incurs charges for mailing of agenda packages, overnight deliveries, checks for vendors and other required correspondence.

Travel Per Diem

The Board of Supervisors can be reimbursed for travel expenditures related to the conducting of District business.

Printing & Binding

Printing and Binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes etc.

Insurance

The District’s general liability and public officials liability insurance coverage is provided by Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.

Legal Advertising

The District is required to advertise various notices for monthly Board meetings, public hearings, etc in a newspaper of general circulation.

Other Current Charges

Represents any miscellaneous expenses incurred during the fiscal year such as bank fees, deposit slips, stop payments, etc.

Office Supplies

The District incurs charges for office supplies that need to be purchased during the fiscal year.

Property Appraiser

Represents a fee charged by Osceola County Property Appraiser’s office for assessment administration services.

Property Taxes

Represents a fee charged by the Osceola County Tax Collector’s Office for all assessable property within the District.

Dues, Licenses & Subscriptions

The District is required to pay an annual fee to the Florida Department of Economic Opportunity for $175. This is the only expense under this category for the District.

Operation and Maintenance:

Field Services

Provide onsite field management of contracts for the District such as landscape and lake maintenance. Services to include bimonthly onsite inspections, meetings with contractors, monitoring of utility accounts, attend Board meetings and receive and respond to property owner phone calls and emails. Governmental Management Services – Central Florida, LLC provides these services.

Facility Maintenance

Represents estimated costs for facility maintenance.

Telephone

Represents estimated costs for telephone services to the guardhouse.

Electric

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

Water & Sewer

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

Security Building Maintenance

Represents estimated costs for any repairs and maintenance to the guardhouse.

Landscape Maintenance

The District will maintain the landscaping within the common areas of the District after installation of landscape material has been completed. Juniper Landscaping of Florida, LLC provides these services.

Description	Monthly	Annual	
Landscape Maintenance	$12,236	$146,832	
Contingency		$60,342	
Total		$207,174	

Landscape Contingency

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

Property Insurance

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

Fountain Maintenance

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

Description	Monthly	Annual	
Fountain Maintenance
Total	$300		$3,600 
$3,600	

Lake Maintenance

Represents estimated costs for the maintenance of any ponds and lakes located within the District. Aquatic Weed Management, Inc provides these services.

Irrigation Repairs

Represents estimated costs for any repairs to the irrigation system.

Lighting Maintenance

Represents estimated repair and maintenance cost to all lighting fixtures maintained by the District.

Monument Maintenance

Represents estimated costs for any repairs to monuments within the District.

Roadway Maintenance

Represents estimated costs for any sidewalk or roadway maintenance for areas maintained by the District.

Contingency

Represents any additional field expense that may not have been provided for in the budget.

Community Development District Proposed Budget
Debt Service Fund Series 2018 A-1

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2022	2/28/22	7 Months	9/30/22	FY2023	

Revenues						
Special Assessments - 2018 A1	$	243,648	$	240,815	$	2,833	$	243,648	$	243,460	
Interest Income	$	50	$	4	$	-	$	4	$	250	
Carry Forward Surplus	$	99,379	$	102,673	$	-	$	102,673	$	106,610	
Total Revenues	$	343,077	$	343,492	$	2,833	$	346,325	$	350,320	

Expenditures						

Series 2018A-1						
Interest - 11/1	$	94,858	$	94,858	$	-	$	94,858	$	93,733	
Principal - 5/1	$	50,000	$	-	$	50,000	$	50,000	$	55,000	
Interest - 5/1	$	94,858	$	-	$	94,858	$	94,858	$	93,733	
Total Expenditures	$	239,715	$	94,858	$	144,858	$	239,715	$	242,465	
						
Excess Revenues/(Expenditures)	$	103,362	$	248,635	$	(142,025)	$	106,610	$	107,855	

*Carry forward less amount in Reserve funds.	Series 2018A-1
Interest - 11/1/2023	$92,495
Total 	$92,495 

Number of Units	Net per Unit	Net Assessment	
270	$902	$243,460	

Date	Balance	Prinicpal	Interest	Total

11/01/22	$	3,310,000.00	$	-	$	93,732.50	$	238,590.00	
05/01/23	$	3,310,000.00	$	55,000.00	$	93,732.50		
11/01/23	$	3,255,000.00	$	-	$	92,495.00	$	241,227.50	
05/01/24	$	3,255,000.00	$	60,000.00	$	92,495.00		
11/01/24	$	3,195,000.00	$	-	$	90,965.00	$	243,460.00	
05/01/25	$	3,195,000.00	$	60,000.00	$	90,965.00		
11/01/25	$	3,135,000.00	$	-	$	89,435.00	$	240,400.00	
05/01/26	$	3,135,000.00	$	65,000.00	$	89,435.00		
11/01/26	$	3,070,000.00	$	-	$	87,777.50	$	242,212.50	
05/01/27	$	3,070,000.00	$	65,000.00	$	87,777.50		
11/01/27	$	3,005,000.00	$	-	$	86,120.00	$	238,897.50	
05/01/28	$	3,005,000.00	$	70,000.00	$	86,120.00		
11/01/28	$	2,935,000.00	$	-	$	84,335.00	$	240,455.00	
05/01/29	$	2,935,000.00	$	75,000.00	$	84,335.00		
11/01/29	$	2,860,000.00	$	-	$	82,422.50	$	241,757.50	
05/01/30	$	2,860,000.00	$	80,000.00	$	82,422.50		
11/01/30	$	2,780,000.00	$	-	$	80,142.50	$	242,565.00	
05/01/31	$	2,780,000.00	$	85,000.00	$	80,142.50		
11/01/31	$	2,695,000.00	$	-	$	77,720.00	$	242,862.50	
05/01/32	$	2,695,000.00	$	90,000.00	$	77,720.00		
11/01/32	$	2,605,000.00	$	-	$	75,155.00	$	242,875.00	
05/01/33	$	2,605,000.00	$	95,000.00	$	75,155.00		
11/01/33	$	2,510,000.00	$	-	$	72,447.50	$	242,602.50	
05/01/34	$	2,510,000.00	$	100,000.00	$	72,447.50		
11/01/34	$	2,410,000.00	$	-	$	69,597.50	$	242,045.00	
05/01/35	$	2,410,000.00	$	105,000.00	$	69,597.50		
11/01/35	$	2,305,000.00	$	-	$	66,605.00	$	241,202.50	
05/01/36	$	2,305,000.00	$	110,000.00	$	66,605.00		
11/01/36	$	2,195,000.00	$	-	$	63,470.00	$	240,075.00	
05/01/37	$	2,195,000.00	$	115,000.00	$	63,470.00		
11/01/37	$	2,080,000.00	$	-	$	60,192.50	$	238,662.50	
05/01/38	$	2,080,000.00	$	125,000.00	$	60,192.50		
11/01/38	$	1,955,000.00	$	-	$	56,630.00	$	241,822.50	
05/01/39	$	1,955,000.00	$	130,000.00	$	56,630.00		
11/01/39	$	1,825,000.00	$	-	$	52,925.00	$	239,555.00	
05/01/40	$	1,825,000.00	$	140,000.00	$	52,925.00		
11/01/40	$	1,685,000.00	$	-	$	48,865.00	$	241,790.00	
05/01/41	$	1,685,000.00	$	145,000.00	$	48,865.00		
11/01/41	$	1,540,000.00	$	-	$	44,660.00	$	238,525.00	
05/01/42	$	1,540,000.00	$	155,000.00	$	44,660.00		
11/01/42	$	1,385,000.00	$	-	$	40,165.00	$	239,825.00	
05/01/43	$	1,385,000.00	$	165,000.00	$	40,165.00		
11/01/43	$	1,220,000.00	$	-	$	35,380.00	$	240,545.00	

Date		Balance	Prinicpal	Interest	Total	

05/01/44	
$	
1,220,000.00	
$	175,000.00	
$	35,380.00		
11/01/44	$	1,045,000.00	$	-	$	30,305.00	$	240,685.00	
05/01/45	$	1,045,000.00	$	185,000.00	$	30,305.00		
11/01/45	$	860,000.00	$	-	$	24,940.00	$	240,245.00	
05/01/46	$	860,000.00	$	195,000.00	$	24,940.00		
11/01/46	$	665,000.00	$	-	$	19,285.00	$	239,225.00	
05/01/47	$	665,000.00	$	210,000.00	$	19,285.00		
11/01/47	$	455,000.00	$	-	$	13,195.00	$	242,480.00	
05/01/48	$	455,000.00	$	220,000.00	$	13,195.00		
11/01/48	$	235,000.00	$	-	$	6,815.00	$	240,010.00	
05/01/49	$	235,000.00	$	235,000.00	$	6,815.00	$	241,815.00	
			$	3,310,000.00	$	3,291,555.00	$	6,746,412.50	

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2022	2/28/22	7 Months	9/30/22	FY2023	

Revenues						
Special Assessments - 2018 A2	$	11,600	$	-	$	11,600	$	11,600	$	205	
Assessments - Prepayment	$	-	$	70,864	$	-	$	70,864	$	-	
Interest Income	$	50	$	3	$	-	$	3	$	-	
Carry Forward Surplus	$	105,280	$	222,406	$	-	$	222,406	$	4,940	
Total Revenues	$	116,930	$	293,273	$	11,600	$	304,873	$	5,145	

Expenditures						

Series 2018A-2						
Special Call - 11/1	$	95,000	$	210,000	$	-	$	210,000	$	5,000	
Interest - 11/1	$	8,555	$	8,555	$	-	$	8,555	$	145	
Special Call - 2/1	$	-	$	75,000	$	-	$	75,000	$	-	
Interest - 2/1	$	-	$	1,088	$	-	$	1,088	$	-	
Interest - 5/1	$	5,800	$	-	$	290	$	290	$	-	
Special Call - 5/1	$	-	$	-	$	5,000	$	5,000	$	-	
Total Expenditures	$	109,355	$	294,643	$	5,290	$	299,933	$	5,145	
						
Excess Revenues/(Expenditures)	$	7,575	$	(1,370)	$	6,310	$	4,940	$	0	

*Carry forward less amount in Reserve funds.						

		Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
	Description	FY2022	2/28/22	7 Months	9/30/22	FY2023	

Revenues							

Special Assessments - 2020 A1	
$	255,313	
$	224,446	
$	30,866	
$	255,313	
$	255,313	
Interest Income	$	-	$	4	$	-	$	4	$	-	
Carry Forward Surplus	$	89,263	$	89,263	$	-	$	89,263	$	91,077	
Total Revenues	$	344,575	$	313,713	$	30,866	$	344,579	$	346,390	

Expenditures						

Series 2020A-1						
Interest - 11/1	$	89,251	$	89,251	$	-	$	89,251	$	88,126	
Principal - 5/1	$	75,000	$	-	$	75,000	$	75,000	$	80,000	
Interest - 5/1	$	89,251	$	-	$	89,251	$	89,251	$	88,126	
Total Expenditures	$	253,503	$	89,251	$	164,251	$	253,503	$	256,253	
						
Excess Revenues/(Expenditures)	$	91,073	$	224,461	$	(133,385)	$	91,077	$	90,137	

*Carry forward less amount in Reserve funds.

Series 2020 A-1
Interest - 11/1/2023	$86,926

Total 	$86,926 

 Number of Units	Net per Unit	Net Assessment 

	283	$902	$255,313	

11/01/22	$	4,155,000.00	$	
05/01/23	$	4,155,000.00	$	80	
11/01/23	$	4,075,000.00	$	
05/01/24	$	4,075,000.00	$	80	
11/01/24	$	3,995,000.00	$	
05/01/25	$	3,995,000.00	$	85	
11/01/25	$	3,910,000.00	$	
05/01/26	$	3,910,000.00	$	85	
11/01/26	$	3,825,000.00	$	
05/01/27	$	3,825,000.00	$	90	
11/01/27	$	3,735,000.00	$	
05/01/28	$	3,735,000.00	$	90	
11/01/28	$	3,645,000.00	$	
05/01/29	$	3,645,000.00	$	95	
11/01/29	$	3,550,000.00	$	
05/01/30	$	3,550,000.00	$	100	
11/01/30	$	3,450,000.00	$	
05/01/31	$	3,450,000.00	$	105	
11/01/31	$	3,345,000.00	$	
05/01/32	$	3,345,000.00	$	110	
11/01/32	$	3,235,000.00	$	
05/01/33	$	3,235,000.00	$	110	
11/01/33	$	3,125,000.00	$	
05/01/34	$	3,125,000.00	$	115	
11/01/34	$	3,010,000.00	$	
05/01/35	$	3,010,000.00	$	120	
11/01/35	$	2,890,000.00	$	
05/01/36	$	2,890,000.00	$	125	
11/01/36	$	2,765,000.00	$	
05/01/37	$	2,765,000.00	$	135	
11/01/37	$	2,630,000.00	$	
05/01/38	$	2,630,000.00	$	140	
11/01/38	$	2,490,000.00	$	
05/01/39	$	2,490,000.00	$	145	
11/01/39	$	2,345,000.00	$	
05/01/40	$	2,345,000.00	$	150	
11/01/40	$	2,195,000.00	$	
05/01/41	$	2,195,000.00	$	160	
11/01/41	$	2,035,000.00	$	
05/01/42	$	2,035,000.00	$	165	
11/01/42	$	1,870,000.00	$	
05/01/43	$	1,870,000.00	$	175	
11/01/43	$	1,695,000.00	$	
05/01/44	$	1,695,000.00	$	180	
11/01/44	$	1,515,000.00	$	
05/01/45	$	1,515,000.00	$	190	
11/01/45	$	1,325,000.00	$	
05/01/46	$	1,325,000.00	$	200	
11/01/46	$	1,125,000.00	$	
05/01/47	$	1,125,000.00	$	205	
11/01/47	$	920,000.00	$	

$	88,126.25	$	252,377.50	
$	88,126.25	$	-	
$	86,926.25	$	255,052.50	
$	86,926.25	$	-	
$	85,726.25	$	252,652.50	
$	85,726.25	$	-	
$	84,451.25	$	255,177.50	
$	84,451.25	$	-	
$	82,900.00	$	252,351.25	
$	82,900.00	$	-	
$	81,257.50	$	254,157.50	
$	81,257.50	$	-	
$	79,615.00	$	250,872.50	
$	79,615.00	$	-	
$	77,881.25	$	252,496.25	
$	77,881.25	$	-	
$	76,056.25	$	253,937.50	
$	76,056.25	$	-	
$	73,825.00	$	254,881.25	
$	73,825.00	$	-	
$	71,487.50	$	255,312.50	
$	71,487.50	$	-	
$	69,150.00	$	250,637.50	
$	69,150.00	$	-	
$	66,706.25	$	250,856.25	
$	66,706.25	$	-	
$	64,156.25	$	250,862.50	
$	64,156.25	$	-	
$	61,500.00	$	250,656.25	
$	61,500.00	$	-	
$	58,631.25	$	255,131.25	
$	58,631.25	$	-	
$	55,656.25	$	254,287.50	
$	55,656.25	$	-	
$	52,575.00	$	253,231.25	
$	52,575.00	$	-	
$	49,387.50	$	251,962.50	
$	49,387.50	$	-	
$	45,787.50	$	255,175.00	
$	45,787.50	$	-	
$	42,075.00	$	252,862.50	
$	42,075.00	$	-	
$	38,137.50	$	255,212.50	
$	38,137.50	$	-	
$	34,087.50	$	252,225.00	
$	34,087.50	$	-	
$	29,812.50	$	253,900.00	
$	29,812.50	$	-	
$	25,312.50	$	255,125.00	
$	25,312.50	$	-	
$	20,700.00	$	251,012.50	

Date	Balance	Prinicpal	Interest	Total

-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-

Date		Balance	Prinicpal	Interest		Total	

05/01/48	
$	
920,000.00	
$	215,000.00	
$	20,700.00	
$	
-	
11/01/48	$	705,000.00	$	-	$	15,862.50	$	251,562.50	
05/01/49	$	705,000.00	$	225,000.00	$	15,862.50	$	-	
11/01/49	$	480,000.00	$	-	$	10,800.00	$	251,662.50	
05/01/50	$	480,000.00	$	235,000.00	$	10,800.00	$	-	
11/1/50	$	245,000.00	$	-	$	5,512.50	$	251,312.50	
5/1/51	$	245,000.00	$	245,000.00	$	5,512.50	$	250,512.50	
			$	4,155,000.00	$	3,268,205.00	$	7,587,456.25	

Windward
Community Development District Proposed Budget
Debt Service Fund Series 2020 A-2

		Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
	Description	FY2022	2/28/22	7 Months	9/30/22	FY2023	

Revenues							

Special Assessments - 2020 A2	
$	354,398	
$	-	
$	310,000	
$	310,000	
$	287,980	
Assessments - Prepayment	$	-	$	734,350	$	500,380	$  1,234,730	$	-	
Interest Income	$	-	$	13	$	-	$	13	$	-	
Carry Forward Surplus	$	176,237	$	416,035	$	-	$	416,035	$	154,943	
Total Revenues	$	530,635	$  1,150,398	$	810,380	$  1,960,778	$	442,923	

Expenditures						

Series 2018A-2						
Interest - 11/1	$	176,220	$	176,220	$	-	$	176,220	$	143,990	
Special Call - 11/1	$	-	$	230,000	$	-	$	230,000	$	-	
Interest - 2/1	$	-	$	7,425	$	-	$	7,425	$	-	
Special Call - 2/1	$	-	$	675,000	$	-	$	675,000	$	-	
Interest - 5/1	$	176,220	$	-	$	156,310	$	156,310	$	143,990	
Special Call - 5/1	$	-	$	-	$	480,000	$	480,000	$	-	
Special Call - 8/1	$	-	$	-	$	80,000	$	80,000	$	-	
Interest - 8/1	$	-	$	-	$	880	$	880	$	-	
Total Expenditures	$	352,440	$  1,088,645	$	717,190	$  1,805,835	$	287,980	
						
Excess Revenues/(Expenditures)	$	178,195	$	61,753	$	93,190	$	154,943	$	154,943	

*Carry forward less amount in Reserve funds.				

Series 2020 A-2		

Interest - 11/1/2023	$143,990

Total 	$143,990 

Windward
Community Development District Series 2020 A-2 Special Assessment Bonds Amortization Schedule

DATE	BALANCE	PRINCIPAL	INTEREST	TOTAL

11/01/22	$	6,545,000.00	$	-	$	143,990.00	$	143,990.00	
05/01/23	$	6,545,000.00	$	-	$	143,990.00	
11/01/23	$	6,545,000.00	$	-	$	143,990.00	$	287,980.00	
05/01/24	$	6,545,000.00	$	-	$	143,990.00	
11/01/24	$	6,545,000.00	$	-	$	143,990.00	$	287,980.00	
05/01/25	$	6,545,000.00	$	-	$	143,990.00	
11/01/25	$	6,545,000.00	$	-	$	143,990.00	$	287,980.00	
05/01/26	$	6,545,000.00	$	-	$	143,990.00	
11/01/26	$	6,545,000.00	$	-	$	143,990.00	$	287,980.00	
05/01/27	$	6,545,000.00	$	-	$	143,990.00	
11/01/27	$	6,545,000.00	$	-	$	143,990.00	$	287,980.00	
05/01/28	$	6,545,000.00	$	-	$	143,990.00	
11/01/28	$	6,545,000.00	$	-	$	143,990.00	$	287,980.00	
05/01/29	$	6,545,000.00	$	-	$	143,990.00	
11/01/29	$	6,545,000.00	$	-	$	143,990.00	$	287,980.00	
05/01/30	$	6,545,000.00	$	-	$	143,990.00	
11/01/30	$	6,545,000.00	$	-	$	143,990.00	$	287,980.00	
05/01/31	$	6,545,000.00	$	-	$	143,990.00	
11/01/31	$	6,545,000.00	$	-	$	143,990.00	$	287,980.00	
05/01/32	$	6,545,000.00	$	-	$	143,990.00	
11/01/32	$	6,545,000.00	$	-	$	143,990.00	$	287,980.00	
05/01/33	$	6,545,000.00	$	-	$	143,990.00	
11/01/33	$	6,545,000.00	$	-	$	143,990.00	$	287,980.00	
05/01/34	$	6,545,000.00	$	-	$	143,990.00	
11/01/34	$	6,545,000.00	$	-	$	143,990.00	$	287,980.00	
05/01/35	$	6,545,000.00	$	6,545,000.00	$	143,990.00	
11/01/35				$	-	$	6,688,990.00	

$

6,625,000.00	$

3,743,740.00	$

10,288,740.00

SECTION VI

4/8/2022

Mr. Andy Hatton
Governmental Management Services 219 East Livingston Street
Orlando, FL 32801
Phone: 407-841-5524 Mobile: 352-551-3229
ahatton@gmscfl.com

RE: Windward CDD Access Control Upgrades (040822SR)

Dear Mr. Hatton,

Thank you for giving us the opportunity to quote on your access control requirements for Windward CDD, Four Seasons, a residential community located in Osceola County. The following is a description of the job to be performed and our cost quotation.

The cost information given should be considered budgetary at this time. When you have made your final decision as to the configuration of the job, we will be pleased to submit a final price.

WORK EFFORT

Our work effort is to upgrade the access control system for Windward CDD. This effort will consist of the removal and disposal of two (2) existing stand-alone keypads and the installation of two (2) new programmable proximity card readers/keypads at the gates. The proximity card readers/keypads will be mounted on the existing pedestals and will be wirelessly connected to and controlled by the existing programmable entry controller located in the clubhouse. All other existing access control devices will retain their current locations and functionalities.

NOTE: This proposal is based on all existing electrical wiring, communications wiring, conduit, gate operators, access control devices, detector loops, loop detectors, etc. being present and in proper working order for re-use. Any additional labor and materials necessary will be separate and billable.

SYSTEM EQUIPMENT AND PRICE

System Equipment
2 ea Wireless Wiegand Bridges

2 ea LiftMaster model KPR2000 keypad/proximity card readers 1 ea Linear “Emerge” web based node
2 ea Surge suppression (power and control) for the keypad/card reader

System Price
Total base system price including
equipment, installation and freight, as quoted:	$7,575.00

Card Costs
HID Proximity Cards
Standard proximity access cards in quantities of 1-199, each:	$4.25 Standard proximity access cards in quantities of 200-599, each:	$4.10 Standard proximity access cards in quantities of 600-1099, each:	$4.00 Standard proximity access cards in quantities of 1100-1999, each:	$3.90 Standard proximity access cards in quantities of 2000-up, each:	$3.50

Proxkey III Key Fob
Key Fob in multiples of 10, stamped each:	$9.00
Key Fob in multiples of 100, engraved each:	$8.25
Key Fob in multiples of 100, stamped each:	$8.25

INSTALLATION

Includes:
Installing all equipment.
Providing electrical power to system equipment.
Providing of conduit and control wiring between equipment items.

Making all power and electrical connections to equipment.
Testing out system for proper operation.

Does Not Include:
Grounding of fence, if required or applicable.
Decorative brick paver removal, if required or applicable.
Adequate signage, if required or applicable.
Adequate lighting, if required or applicable.

Removal of trees or other landscaping that may be required in order to install equipment.
Repair and/or replacements of grass, irrigation lines, sprinklers, control wiring or any other landscape materials that might be damaged during installation.
Cost of repairing undetected items that may be damaged during installation.
Cost of installing, and monthly rental on, telephone line required by telephone entrance device and/or programmable entry device.
Cost of installing, and monthly rental on, high-speed internet service with a Static IP address required by telephone entrance device and/or programmable entry device.

ADDITIONAL INFORMATION

Warranty
Our warranty covers all parts, labor & travel, with the only exclusions being vandalism (such as being hit by a vehicle) and natural disaster (such as lightning or flooding). The warranty for the system is one year from date of completed installation.

Service Support
At ACT, we are very proud of our service department. We have provided sales and service in Central Florida since 1942 and have been installing and maintaining gated entry systems for over 25 years. ACT provides factory-trained technicians, radio dispatched service vehicles and a large inventory of spares for most products sold. Because of this attention to service, calls are responded to the same or next working day with 95% of all problems encountered being repaired on the first call. If the highest quality installation and service after the sale are of importance in your purchasing decision, ACT is the right choice.

Quotation Expiration
This quotation remains valid for 15 days from the submission date. ACT reserves the right to requote after this time period elapses.

Terms of Sale
Normal terms of sale require that fifty percent (50%) of the quoted system cost is due at time of order. The remaining fifty percent (50%) is due upon completion of the installation

If you have any questions, please be sure and give me a call. We look forward to serving you soon.

Sincerely yours,

Stan Rubin
Access Control Technologies, Inc. 407-422-8850
stan.rubin@actflorida.com

SECTION VIII

SECTION C

SECTION 1

Windward
Community Development District
Summary of Check Register

November 11, 2021 to April 10, 2022

Fund	Date	Check No.'s		Amount	

General Fund					
	11/18/21	410-411	$	17,692.75	
	11/19/21	412-414	$	1,814.50	
	12/20/21	415-428	$	41,361.66	
	1/7/22	429-434	$	33,779.43	
	1/14/22	435	$	5,286.25	
	1/20/22	436-439	$	1,914.52	
	1/21/22	440-441	$	372,465.23	
	2/4/22	442-446	$	89,339.00	
	2/14/22	447-448	$	5,982.93	
	2/16/22	449-452	$	2,384.68	
	3/2/22	453-459	$	10,101.30	
	3/10/22	460-462	$	30,442.79	
	3/17/22	463-466	$	2,356.45	
	3/23/22	467-468	$	2,044.97	
Total			$	616,966.46	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/11/22	PAGE	1
*** CHECK DATES 11/11/2021 - 04/10/2022 ***	WINDWARD CDD - GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
11/18/21 00031 10/01/21 211775	202110 320-53800-46800	*	12,236.00
LANDSCAPE MAINT OCT 21
10/06/21 211829	202110 320-53800-46400	*	234.00
IRRIGATION REPAIRS OCT 21
CAPITAL LAND MANAGEMENT CORP.	12,470.00 000410

11/18/21 00001	10/01/21	
	10/01/21	
	10/01/21	
	10/01/21	
	10/01/21	
	10/01/21	
	10/01/21	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 136	202110 310-51300-34000	*	3,094.33
MANAGEMENT FEES OCT21
136	202110 310-51300-35200	*	66.67
WEBSITE ADMIN COT21
136	202110 310-51300-35100	*	116.67
INFORMATION TECH OCT21
136	202110 310-51300-31300	*	583.33
DISSEMINATION SVC OCT21
136	202110 310-51300-51000	*	.30

202110 310-51300-42000	*	35.28	
202110 320-53800-12000	*	1,326.17	

OFFICE SUPPLIES 136
POSTAGE 137
FIELD MANAGEMENT OCT21
GOVERNMENTAL MANAGEMENT SERVICES	5,222.75 000411
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 11/19/21 00018 10/15/21 10	202110 310-51300-31300	*	500.00
AMORT SERIES 2018A-2 11-1
10/15/21 10	202110 310-51300-31300	*	500.00
AMORT SERIES 2018A-2 11-1
DISCLOSURE SERVICES LLC	1,000.00 000412
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 11/19/21 00012 10/01/21 2469	202110 320-53800-46900	*	300.00
FOUNTAINS SVC&MAINT OCT21
GRUNIT POOL SVCS	300.00 000413
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 11/19/21 00002 10/21/21 99694	202109 310-51300-31500	*	514.50
LEGAL SERVICES SEP 21
LATHAM,LUNA,EDEN & BEAUDINE,LLP	514.50 000414
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 12/20/21 00035 11/24/21 6661-11- 202111 310-51300-31200	*	450.00
ASSESSMENT BONDS 2020A1&2
AMTEC	450.00 000415
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 12/20/21 00041 12/01/21 13715	202111 320-53800-46700	*	300.00
LAKE MAINTENANCE NOV21
AQUATIC WEED MANAGEMENT, INC	300.00 000416
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 12/20/21 00014 11/30/21 S233023	202111 320-53800-57400	*	1,368.83
GATE MAINTENANCE 11/30/21
WWRD --WINDWARD--	ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/11/22	PAGE	2
*** CHECK DATES 11/11/2021 - 04/10/2022 ***	WINDWARD CDD - GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
11/30/21 S233366	202111 320-53800-57400	*	289.96
GATE MAINTENANCE 11/30/21
12/09/21 S233552	202112 320-53800-57400	*	373.68
GATE MAINTENANCE 12/1/21
ACCESS CONTROL TECHNOLOGIES, INC.	2,032.47 000417
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 12/20/21 00031 10/28/21 211889	202110 320-53800-46400	*	855.46
IRRIGATION REPAIRS OCT21
10/29/21 211909	202110 320-53800-46400	*	790.12
IRRIGATION REPAIRS OCT21
11/01/21 211931	202111 320-53800-46800	*	12,236.00
LANDSCAPE MAINT NOV21
CAPITAL LAND MANAGEMENT CORP.	13,881.58 000418
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 12/20/21 00040 11/23/21 7-574-93 202111 310-51300-42000	*	31.01
FEDEX STANDARD OVERNIGHT
FEDEX	31.01 000419
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 12/20/21 00036 10/17/21 5724	202110 320-53800-57400	*	2,108.25
FINAL-GATE SURVEILLANCE
FUTURE HOME INTEGRATION	2,108.25 000420
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 12/20/21 99999 12/20/21 VOID	202112 000-00000-00000	C	.00
VOID CHECK
******INVALID VENDOR NUMBER******	.00 000421

	*	5,000.00	
	*	3,094.33	
	*	66.67	
	*	116.67	
	*	583.33	
	*	.03	

12/20/21 00001	9/17/21	
	11/01/21	
	11/01/21	
	11/01/21	
	11/01/21	
	11/01/21	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 135	202110 310-51300-31700
ASSESSMENT ROLL FY22
138	202111 310-51300-34000
MANAGEMENT FEES NOV21
138	202111 310-51300-35200
WEBSITE ADMIN NOV21
138	202111 310-51300-35100
INFORMATION TECH NOV21
138	202111 310-51300-31300
DISSEMINATION SVC NOV21
138	202111 310-51300-51000
OFFICE SUPPLIES
11/01/21 138	202111 310-51300-42000	*	18.20
POSTAGE
11/01/21 138	202111 310-51300-42500	*	3.30
COPIES
11/01/21 139	202111 320-53800-12000	*	1,326.17
FIELD MANAGEMENT NOV21
12/01/21 140	202112 310-51300-34000	*	3,094.33
MANAGEMENT FEE DEC21
WWRD --WINDWARD--	ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/11/22	PAGE	3
*** CHECK DATES 11/11/2021 - 04/10/2022 ***	WINDWARD CDD - GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
12/01/21 140	202112 310-51300-35200	*	66.67

	12/01/21	
	12/01/21	
	12/01/21	
	12/01/21	
	12/01/21	
	12/01/21	
	12/01/21	

WEBSITE ADMIN DEC21
140	202112 310-51300-35100	*	116.67
INFORMATION TECH DEC21
140	202112 310-51300-31300	*	583.33
DISSEMINATION SVC DEC21
140	202112 310-51300-51000	*	.06

202112 310-51300-42000	*	1.06	
202112 310-51300-42500	*	22.80	
202112 320-53800-12000	*	1,326.17	

OFFICE SUPPLIES 140
POSTAGE 140
COPIES 141
FIELD MANAGEMENT DEC21
141	202112 320-53800-47000	*	30.67
GENERAL MAINTENANCE
GOVERNMENTAL MANAGEMENT SERVICES	15,450.46 000422
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 12/20/21 00012 11/01/21 2581	202111 320-53800-46900	*	300.00

- - - - - - - -	- - - - - - - -	GRUNIT POOL SVCS
- - - - - - - - - - - - - - - - - - -	- - - - - - - -	-	-	-	- -	-	-	-	-	-	- - - - -	300.00
- - - - -	000423
- - -	
12/20/21 00002	11/22/21 99985	202110 310-51300-31500					*						1,451.95			
	LEGAL	SERVICES OCT21														
		LATHAM,LUNA,EDEN	& BEAUDINE,LLP											1,451.95	000424	
- - - - - - - -	- - - - - - - -	- - - - - - - - - - - - - - - - - - -	- - - - - - - -	-	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
12/20/21 00028	10/28/21 334065	202110 310-51300-48000					*						167.86			

FOUNTAINS SVC&MAINT NOV21

NOT OF MEETINGS 10/28/21

OSCEOLA NEWS GAZETTE	167.86 000425

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 12/20/21 00011 11/24/21 18-021(4 202110 310-51300-31100	*	734.45
ENGINEERING FEES OCT21
POULOS & BENNETT	734.45 000426
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 12/20/21 00038 11/17/21 43794	202111 320-53800-57400	*	413.00
INSTALL GFI RECEPTACLES
TERRYS ELECTRIC INC	413.00 000427
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 12/20/21 00022 11/24/21 6336459	202111 310-51300-32300	*	4,040.63
TRUSTEE FEES FY22
US BANK	4,040.63 000428
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1/07/22 00035 12/29/21 6615-12- 202112 310-51300-31200	*	450.00
ASSESSMENT BONDS 2018A-2
AMTEC	450.00 000429
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
WWRD --WINDWARD--	ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER
*** CHECK DATES 11/11/2021 - 04/10/2022 ***	WINDWARD CDD - GENERAL FUND
BANK A GENERAL FUND

CHECK REGISTER	RUN	4/11/22	

STATUS		
AMOUNT	
*		500.00	
*		250.00	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME

PAGE	4

....CHECK.....

DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
1/07/22 00018 12/29/21 11	202112 310-51300-31300
AMORT SERIES 2020A-2 2-1 12/29/21 11	202112 310-51300-31300
AMORT SERIES 2018A-2 2-1
DISCLOSURE SERVICES LLC	750.00 000430
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1/07/22 00042 12/01/21 142901	202112 320-53800-46800	*	12,236.00
LANDSCAPE MAINTEN DEC21
12/10/21 143319	202111 320-53800-46400	*	150.65
IRRIGATION REPAIRS NOV21
12/20/21 143626	202112 320-53800-46700	*	2,430.00
LANDSCAPE ENHANCE DEC21
1/01/22 144859	202201 320-53800-46800	*	12,236.00
LANDSCAPE MAINTEN JAN22
JUNIPER LANDSCAPING OF FLORIDA, LLC	27,052.65 000431
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1/07/22 00002 12/13/21 100169	202111 310-51300-31500	*	1,133.70
LEGAL SERVICES NOV21
LATHAM,LUNA,EDEN & BEAUDINE,LLP	1,133.70 000432
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1/07/22 00011 12/29/21 18-021(5 202111 310-51300-31100	*	675.70
ENGINEERING FEES NOV21
POULOS & BENNETT	675.70 000433
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1/07/22 00022 12/24/21 6370111	202112 310-51300-32300	*	3,717.38
TRUSTEE FEES SER18
US BANK	3,717.38 000434

1/14/22 00001	1/01/22	
	1/01/22	
	1/01/22	
	1/01/22	
	1/01/22	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 142	202201 310-51300-34000	*	3,094.33
MANAGEMENT FEE JAN22
142	202201 310-51300-35200	*	66.67
WEBSITE ADMIN JAN22
142	202201 310-51300-35100	*	116.67
INFORMATION TEC JAN22
142	202201 310-51300-31300	*	583.33
DISSEMINATION SVC JAN22
142	202201 310-51300-51000	*	.36
OFFICE SUPPLIES
1/01/22 142	202201 310-51300-42000	*	98.72
POSTAGE
1/01/22 143	202201 320-53800-12000	*	1,326.17
FIELD MANAGEMENT JAN22
GOVERNMENTAL MANAGEMENT SERVICES	5,286.25 000435
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1/20/22 00014 12/31/21 S233177	202112 320-53800-57400	*	319.22
GATE MAINTENANCE 12/28/21
ACCESS CONTROL TECHNOLOGIES, INC.	319.22 000436
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
WWRD --WINDWARD--	ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/11/22	PAGE	5
*** CHECK DATES 11/11/2021 - 04/10/2022 ***	WINDWARD CDD - GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
1/20/22 00012 12/01/21 2685	202112 320-53800-46900	*	300.00
FOUNTAINS SVC&MAINT DEC21
GRUNIT POOL SVCS	300.00 000437
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1/20/22 00042	1/05/22 146002	202201 320-53800-46700	*	257.30
LANDSCAPE ENHANCE JAN22
JUNIPER LANDSCAPING OF FLORIDA, LLC	257.30 000438
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1/20/22 00043 12/20/21 W4725	202112 320-53800-47000	*	909.00
BACK GATE WIRELESS CONECT
1/06/22 W4988	202201 320-53800-47000	*	129.00
BACK GATE WI-PAK JAN22
WI-PAK, INC	1,038.00 000439
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1/21/22 00023	1/17/22 01172022 202201 300-20700-10000	*	237,743.76
TRNSF OF TAX RECEIPTS S18
WINDWARD CDD	237,743.76 000440
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1/21/22 00023	1/17/22 01172022 202201 300-20700-10000	*	134,721.47
TRNSF OF TAX RECEIPTS S20
WINDWARD CDD	134,721.47 000441
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2/04/22 00041 12/20/21 13810	202112 320-53800-46700	*	350.00
LAKE MAINTENANCE DEC21
AQUATIC WEED MANAGEMENT, INC	350.00 000442
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2/04/22 00012	1/01/22 2800	202201 320-53800-46900	*	300.00
FOUNTAINS SVC MAINT JAN22
GRUNIT POOL SVCS	300.00 000443
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2/04/22 00002	1/27/22 00500	202112 310-51300-31500	*	142.50
LEGAL SERVICES DEC21
LATHAM,LUNA,EDEN & BEAUDINE,LLP	142.50 000444
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2/04/22 00011	1/28/22 18-021(5 202112 310-51300-31100	*	562.50
ENGINEERING DEC21
POULOS & BENNETT	562.50 000445
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2/04/22 00025	2/02/22 02022022 202202 300-20700-10000	*	87,984.00
TRNSF OF TAX RCPT S20A
WINDWARD CDD/US BANK	87,984.00 000446
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2/14/22 00001	2/01/22 144	202202 310-51300-34000	*	3,094.33
MANAGEMENT FEE - FEB22
2/01/22 144	202202 310-51300-35200	*	66.67
WEBSITE ADMIN - FEB22
WWRD --WINDWARD--	ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/11/22	PAGE	6
*** CHECK DATES 11/11/2021 - 04/10/2022 ***	WINDWARD CDD - GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
2/01/22 144	202202 310-51300-35100	*	116.67
INFORMATION TEC - FEB22
2/01/22 144	202202 310-51300-31300	*	583.33
DISSEMINATION SVC - FEB22
2/01/22 144	202202 310-51300-51000	*	.30
OFFICE SUPPLIES
2/01/22 144	202202 310-51300-42000	*	5.46
POSTAGE
2/01/22 145	202202 320-53800-12000	*	1,326.17
FIELD MANAGEMENT - FEB22
GOVERNMENTAL MANAGEMENT SERVICES	5,192.93 000447
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2/14/22 00012	1/27/22 1720	202201 320-53800-47000	*	790.00
2 NEW 2HP 230V SQ MOTORS
GRUNIT POOL SVCS	790.00 000448
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2/16/22 00041	2/04/22 13999	202202 320-53800-47100	*	350.00
LAKE MAINTENANCE FEB22
AQUATIC WEED MANAGEMENT, INC	350.00 000449
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2/16/22 00012	2/01/22 2908	202202 320-53800-46900	*	300.00
FOUNTAINS SVC&MAINT FEB22
GRUNIT POOL SVCS	300.00 000450
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2/16/22 00042	1/28/22 148539	202201 320-53800-46400	*	1,614.68
IRRIGATION REPAIR JAN22
JUNIPER LANDSCAPING OF FLORIDA, LLC	1,614.68 000451
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2/16/22 00043	2/01/22 W5132	202202 320-53800-47000	*	120.00
WI-PAK MONTHLY SVC FEB22
WI-PAK, INC	120.00 000452
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3/02/22 00041	2/28/22 14098	202202 320-53800-47100	*	350.00
LAKE MAINTENANCE FEB22
AQUATIC WEED MANAGEMENT, INC	350.00 000453
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3/02/22 00014	2/23/22 S234712	202202 320-53800-57400	*	214.24
GATE MAINTENANCE 2/11/22
ACCESS CONTROL TECHNOLOGIES, INC.	214.24 000454
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3/02/22 00020	3/01/22 22192	202203 310-51300-32200	*	2,000.00
AUDIT FYE 09/30/2021
GRAU & ASSOCIATES	2,000.00 000455
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3/02/22 00042	2/25/22 151919	202202 320-53800-46400	*	1,030.98
IRRIGATION REPAIRS FEB22
JUNIPER LANDSCAPING OF FLORIDA, LLC	1,030.98 000456
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
WWRD --WINDWARD--	ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/11/22	PAGE	7
*** CHECK DATES 11/11/2021 - 04/10/2022 ***	WINDWARD CDD - GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
3/02/22 00002	2/18/22 03874	202201 310-51300-31500	*	1,573.92
LEGAL SERVICES JAN22

-	-	-	- -	-	-	-	-	-	-	- - - -	
			*							120.00	

LATHAM,LUNA,EDEN & BEAUDINE,LLP	1,573.92 000457

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3/02/22 00043	3/01/22 W5270	202203 320-53800-47000
WI-PAK MONTHLY SVCS MAR22

- - - - - - - -

WI-PAK, INC	120.00 000458
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3/02/22 00025	3/01/22 03012022 202203 300-20700-10000	*	3,071.59
TRNSF OF TAX RECEIPTS S18
3/01/22 03012022 202203 300-20700-10000	*	1,740.57
TRNSF OF TAX RECEIPTS S20
WINDWARD CDD/US BANK	4,812.16 000459
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3/10/22 00001	2/28/22 149	202201 320-53800-47000	*	1,990.00
GENERAL MAINTE/PRESS WASH
3/01/22 146	202203 310-51300-34000	*	3,094.33
MANAGEMENT FEES MAR22
3/01/22 146	202203 310-51300-35200	*	66.67
WEBSITE ADMIN MAR22
3/01/22 146	202203 310-51300-35100	*	116.67
INFORMATION TEC MAR22
3/01/22 146	202203 310-51300-31300	*	583.33
DISSEMINATION SVCS MAR22
3/01/22 146	202203 310-51300-51000	*	.27
OFFICE SUPPLIES
3/01/22 146	202203 310-51300-42000	*	86.76
POSTAGE
GOVERNMENTAL MANAGEMENT SERVICES	5,938.03 000460
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3/10/22 00042	2/01/22 148826	202202 320-53800-46800	*	12,236.00
LANDSCAPE MAINTEN FEB22
3/01/22 152596	202203 320-53800-46800	*	12,236.00
LANDSCAPE MAINT MAR22
JUNIPER LANDSCAPING OF FLORIDA, LLC	24,472.00 000461
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3/10/22 00011	2/28/22 18-021(5 202201 310-51300-31100	*	32.76
ENGINEERING JAN22
POULOS & BENNETT	32.76 000462
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3/17/22 00014	3/08/22 S234950B 202110 320-53800-57400	*	269.33
GATE MAINTENANCE 10/22/21
3/08/22 S234954	202203 320-53800-57400	*	217.87
GATE MAINTENANCE 3/1/22
ACCESS CONTROL TECHNOLOGIES, INC.	487.20 000463
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
WWRD --WINDWARD--	ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/11/22	PAGE	8
*** CHECK DATES 11/11/2021 - 04/10/2022 ***	WINDWARD CDD - GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
3/17/22 00044	3/17/22 6460902	202203 320-53800-34100	*	3,394.99
4*OUTDOOR STEEL TRASH CAN
3/17/22 6460902	202203 320-53800-34100	V	3,394.99-
4*OUTDOOR STEEL TRASH CAN
GLOBAL EQUIPMENT COMPANY INC	.00 000464
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3/17/22 00001	3/01/22 147	202203 320-53800-12000	*	1,326.17
FIELD MANAGEMENT MAR22
3/01/22 147	202203 320-53800-47000	*	73.08
MAINTENANCE MATERIALS
GOVERNMENTAL MANAGEMENT SERVICES	1,399.25 000465
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3/17/22 00011	2/28/22 18-021(5 202201 310-51300-31100	*	470.00
ENGINEERING FEES JAN22
POULOS & BENNETT	470.00 000466
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3/23/22 00044	3/23/22 6460902	202203 320-53800-34100	*	1,827.68
OUTDOOR STEEL TRASH CAN*2
GLOBAL EQUIPMENT COMPANY INC	1,827.68 000467
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3/23/22 00016	3/08/22 2018549	202203 310-51300-49100	*	217.29
2021 TAX ROLL YEAR
OSCEOLA COUNTY PROPERTY APPRAISER	217.29 000468
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	616,966.46
TOTAL FOR REGISTER	616,966.46

WWRD --WINDWARD--	ZYAN

SECTION 2

Windward
Community Development District

Unaudited Financial Reporting
February 28, 2022

TABLE OF CONTENTS

1	Balance Sheet	

2-3	

General Fund Income Statement	

4	

Series 2018 - A1 Debt Service Income Statement	

5	

Series 2018 - A2 Debt Service Income Statement	

6	

Series 2020 - A1 Debt Service Income Statement	

7	

Series 2020 - A2 Debt Service Income Statement	

8	

Series 2018 Capital Projects Income Statement	

9	

Series 2020 Capital Projects Income Statement	

10-11	

Month To Month	

12-13	

Long Term Debt Summary	

14	

Assessment Receipt Schedule	

Windward
Community Development District Combined Balance Sheet February 28, 2022

	General	Debt Service Fund		Fund		Capital Projects Fund	Totals Governmental Funds	
Assets:
Cash	

$	273,698	$	-	

$	

-	

$	273,698	
Due From Other	$	9,875	$	-	$	-	$	9,875	
Due From General Fund	$	-	$	4,812	$	-	$	4,812	
Investments
Series 2018 A-1/A-2 Reserve A-1	

$	-	$	121,730	

$	

-	

$	121,730	
Reserve A-2	$	-	$	2,465	$	-	$	2,465	
Revenue	$	-	$	240,678	$	-	$	240,678	
Prepayment A-2	$	-	$	3,515	$	-	$	3,515	
Construction
Series 2020 A-1/A-2	$	-	$	-	$	5,271	$	5,271	
Reserve A-1	$	-	$	127,656	$	-	$	127,656	
Reserve A-2	$	-	$	171,162	$	-	$	171,162	
Revenue	$	-	$	215,318	$	-	$	215,318	
Interest A-1	$	-	$	7	$	-	$	7	
Interest A-2	$	-	$	-	$	-	$	-	
Prepayment A-2	$	-	$	69,149	$	-	$	69,149	
Construction	$	-	$	-	$	8,004,954	$	8,004,954	
Cost of Issuance	$	-	$	-	$	30,579	$	30,579	
Total Assets	$	283,573	$	956,492	$	8,040,804	$	9,280,869	
Liabilities:
Accounts Payable	

$	18,167	

$	

-	$	

-	$	18,167	
Due To Debit Service Fund	$	4,812	$	-	$	-	$	4,812	
Total Liabilities	$	22,979	$	-	$	-	$	22,979	
Fund Balances:
Restricted for:					
Debt Service	$	-	$	956,492	$	-	$	956,492	
Capital Projects	$	-	$	-	$	8,040,804	$	8,040,804	
Unassigned	$	260,594	$	-	$	-	$	260,594	
Total Fund Balances	$	260,594	$	956,492	$	8,040,804	$	9,257,890	
					
Total Liabilities & Fund Balance	$	283,573	$	956,492	$	8,040,804	$	9,280,869	

Revenues		
Assessments - Tax Roll	$	249,192	$	246,295	$	246,295	$	-	
Assessments - Direct	$	76,584	$	57,438	$	57,438	$	-	
Deficit Funding	$	418,610	$	93,381	$	93,381	$	-	
Total Revenues	$	744,386	$	397,114	$	397,114	$	-	

Expenditures:					
General & Administrative:					
Supervisors Fees	$	4,800	$	2,000	$	-	$	2,000	
FICA Expense	$	367	$	153	$	-	$	153	
Engineering	$	16,000	$	6,667	$	2,475	$	4,191	
Attorney	$	25,000	$	10,417	$	4,302	$	6,115	
Arbitrage	$	450	$	900	$	900	$	-	
Dissemination	$	7,000	$	4,667	$	4,667	$	-	
Annual Audit	$	4,300	$	-	$	-	$	-	
Trustee Fees	$	5,000	$	5,000	$	7,758	$	(2,758)	
Assessment Administration	$	5,000	$	5,000	$	5,000	$	-	
Management Fees	$	37,132	$	15,472	$	15,472	$	0	
Information Technology	$	1,400	$	583	$	583	$	(0)	
Website Maintenance	$	800	$	333	$	333	$	(0)	
Telephone	$	250	$	104	$	-	$	104	
Postage	$	800	$	333	$	190	$	144	
Travel Per Diem	$	660	$	-	$	-	$	-	
Printing & Binding	$	500	$	208	$	26	$	182	
Insurance	$	5,919	$	5,919	$	5,570	$	349	
Legal Advertising	$	1,500	$	625	$	168	$	457	
Other Current Charges	$	2,000	$	197	$	197	$	-	
Office Supplies	$	150	$	63	$	1	$	61	
Property Appraiser	$	500	$	-	$	-	$	-	
Property Taxes	$	250	$	-	$	-	$	-	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative:	$	119,953	$	58,816	$	47,817	$	10,998	

Operation & Maintenance		
Field Expenditures		
Field Services	$	15,914	$	6,631	$	6,631	$	(0)	
Facility Maintenance	$	12,000	$	5,000	$	-	$	5,000	
Telephone	$	3,500	$	1,458	$	-	$	1,458	
Electric	$	65,000	$	27,083	$	52,935	$	(25,852)	
Water & Sewer	$	330,000	$	137,500	$	160,122	$	(22,622)	
Security Building Maintenance	$	10,000	$	4,167	$	5,357	$	(1,190)	
Landscape Maintenance	$	134,520	$	134,520	$	61,180	$	73,340	
Landscape Contingency	$	25,000	$	10,416	$	3,337	$	7,079	
Property Insurance	$	3,200	$	3,200	$	2,808	$	392	
Fountain Maintenance	$	4,200	$	1,750	$	1,500	$	250	
Lake Maintenance	$	6,000	$	2,500	$	700	$	1,800	
Irrigation Repairs	$	4,000	$	4,000	$	4,676	$	(676)	
Lighting Maintenance	$	2,500	$	1,042	$	-	$	1,042	
Monument Maintenance	$	1,400	$	1,400	$	-	$	1,400	
Roadway Maintenance	$	2,200	$	2,200	$	-	$	2,200	
Contingency	$	5,000	$	2,083	$	3,969	$	(1,885)	
Total Operations & Maintenance Expenditures	$	624,433	$	344,950	$	303,214	$	41,736	
					
Total Expenditures	$	744,386	$	403,766	$	351,031	$	52,734	
					
Excess (Deficiency) of Revenues over Expenditures	$	-		$	46,082		
					
Fund Balance - Beginning	$	-		$	214,511		
					
Fund Balance - Ending	$	-		$	260,594		

Adopted	Prorated Budget	Actual	
Budget	Thru 02/28/22	Thru 02/28/22	Variance	

Revenues		
Assessments - 2018 A1 Tax Roll	$	243,648	$	240,815	$	240,815	$	-	
Interest Income	$	50	$	21	$	4	$	(17)	
Total Revenues	$	243,699	$	240,836	$	240,819	$	(17)	

Expenditures:					
Series 2018A-1
Interest - 11/1	
$	94,858	
$	94,858	
$	94,858	
$	-	
Principal - 5/1	$	50,000	$	-	$	-	$	-	
Interest - 5/1	$	94,858	$	-	$	-	$	-	
Total Expenditures	$	239,716	$	94,858	$	94,858	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	3,983		$	145,961		
					
Fund Balance - Beginning	$	99,379		$	224,403		
					
Fund Balance - Ending	$	103,362		$	370,365		

Adopted	Prorated Budget	Actual	
Budget	Thru 02/28/22	Thru 02/28/22	Variance	

Revenues		
Assessments - 2018 A2 Direct	$	11,600	$	-	$	-	$	-	
Assessments - Prepayment	$	-	$	-	$	70,864	$	70,864	
Interest Income	$	50	$	21	$	3	$	(18)	
Total Revenues	$	11,650	$	21	$	70,867	$	70,846	

Expenditures:					
Series 2018A-2
Special Call - 11/1	

$	95,000	

$	95,000	

$	210,000	

$	(115,000)	
Interest - 11/1	$	8,555	$	8,555	$	8,555	$	-	
Special Call - 2/1	$	-	$	-	$	75,000	$	(75,000)	
Interest - 2/1	$	-	$	-	$	1,088	$	(1,088)	
Interest - 5/1	$	5,800	$	-	$	-	$	-	
Total Expenditures	$	109,355	$	103,555	$	294,643	$	(191,088)	
					
Excess (Deficiency) of Revenues over Expenditures	$	(97,705)		$	(223,775)		
					
Fund Balance - Beginning	$	105,280		$	224,871		
					
Fund Balance - Ending	$	7,575		$	1,095		

Adopted	Prorated Budget	Actual	
Budget	Thru 02/28/22	Thru 02/28/22	Variance	

Revenues		
Assessments - 2020 A1 Tax Roll	$	138,001	$	136,462	$	136,462	$	-	
Assessments - 2020 A1 Direct	$	117,312	$	87,984	$	87,984	$	-	
Interest Income	$	-	$	-	$	4	$	4	
Total Revenues	$	255,313	$	224,446	$	224,450	$	4	

Expenditures:					
Series 2020A-1
Interest - 11/1	
$	89,251	
$	89,251	
$	89,251	
$	-	
Principal - 5/1	$	75,000	$	-	$	-	$	-	
Interest - 5/1	$	89,251	$	-	$	-	$	-	
Total Expenditures	$	253,502	$	89,251	$	89,251	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	1,811		$	135,199		
					
Fund Balance - Beginning	$	89,263		$	216,919		
					
Fund Balance - Ending	$	91,074		$	352,118		

Windward
Community Development District Debt Service Fund - Series 2020-A2
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending February 28, 2022

Adopted	Prorated Budget	Actual	
Budget	Thru 02/28/22	Thru 02/28/22	Variance	

Revenues		
Assessments - 2020 A2 Direct	$	354,398	$	-	$	-	$	-	
Assessments - Prepayments	$	-	$	-	$	734,350	$	734,350	
Interest Income	$	-	$	-	$	13	$	13	
Total Revenues	$	354,398	$	-	$	734,363	$	734,363	

Expenditures:			
Series 2020A-2
Interest - 11/1	

$	176,220	

$	176,220	$	176,220	$	-	
Special Call - 11/1	$	-	$	-	$	230,000	$	(230,000)	
Interest - 2/1	$	-	$	-	$	7,425	$	(7,425)	
Special Call - 2/1	$	-	$	-	$	675,000	$	(675,000)	
Interest - 5/1	$	176,220	$	-	$	-	$	-	
Total Expenditures	$	352,440	$	176,220	$	1,088,645	$	(912,425)	
					
Excess (Deficiency) of Revenues over Expenditures	$	1,958		$	(354,282)		
					
Fund Balance - Beginning	$	176,237		$	587,196		
					
Fund Balance - Ending	$	178,195		$	232,915		

Revenues

Interest	

$	

-	$	

-	$	0	

$	0	
Total Revenues	$	-	$	-	$	0	$	0	

Expenditures:

Capital Outlay	

$	

-	$	

-	$	-	

$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	0		
					
Fund Balance - Beginning	$	-	$	5,270		
					
Fund Balance - Ending	$	-	$	5,271		

Revenues

Interest	

$	

-	$	

-	$	169	

$	169	
Total Revenues	$	-	$	-	$	169	$	169	

Expenditures:

Capital Outlay-COI	

$	

-	$	

-	$	29,000	

$	(29,000)	
Total Expenditures	$	-	$	-	$	29,000	$	(29,000)	
					
Excess Revenues (Expenditures)	$	-	$	(28,831)		
					
Fund Balance - Beginning	$	-	$	8,064,364		
					
Fund Balance - Ending	$	-	$	8,035,533		

Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Total	

Revenues							
Assessments - Tax Roll	$	-	$	109,148	$	129,136	$	4,870	$	3,141	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	246,295	
Assessments - Direct	$	-	$	-	$	38,292	$	-	$	19,146	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	57,438	
Deficit Funding	$	19,168	$	74,213	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	93,381	
Total Revenues	$	19,168	$	183,360	$	167,428	$	4,870	$	22,287	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	397,114	

Expenditures:							
General & Administrative:							
Supervisors Fees	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
FICA Expense	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Engineering	$	734	$	676	$	563	$	503	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	2,475	
Attorney	$	1,452	$	1,134	$	143	$	1,574	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	4,302	
Arbitrage	$	-	$	450	$	450	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	900	
Dissemination	$	1,583	$	583	$	1,333	$	583	$	583	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	4,667	
Annual Audit	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Trustee Fees	$	-	$	4,041	$	3,717	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	7,758	
Assessment Administration	$	5,000	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	5,000	
Management Fees	$	3,094	$	3,094	$	3,094	$	3,094	$	3,094	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	15,472	
Information Technology	$	117	$	117	$	117	$	117	$	117	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	583	
Website Maintenance	$	67	$	67	$	67	$	67	$	67	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	333	
Telephone	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Postage	$	35	$	49	$	1	$	99	$	5	$	-  $	-  $	-  $	-	$	-  $	-  $	190	
Travel Per Diem	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Printing & Binding	$	-	$	3	$	23	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	26	
Insurance	$	5,570	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	5,570	
Legal Advertising	$	168	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	168	
Other Current Charges	$	43	$	31	$	43	$	39	$	41	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	197	
Office Supplies	$	0	$	0	$	0	$	0	$	0	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	1	
Property Appraiser	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Property Taxes	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	175	
Total General & Administrative:	$	18,039	$	10,244	$	9,550	$	6,076	$	3,908	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	47,817	

Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Total

Operation & Maintenance

Field Expenditures Field Services Facility Maintenance Telephone
Electric
Water & Sewer
Security Building Maintenance Landscape Maintenance Landscape Contingency Property Insurance
Fountain Maintenance Lake Maintenance Irrigation Repairs Lighting Maintenance Monument Maintenance Roadway Maintenance Contingency

$	1,326  $
$	-  $
$	-  $
$	11,505  $
$	42,737  $
$	2,378  $
$	12,236  $
$	-  $
$	2,808  $
$	300  $
$	-  $
$	1,880  $
$	-  $
$	-  $
$	-  $
$	-  $

1,326  $
-  $
-  $
8,513  $
50,239  $
2,072  $
12,236  $
300  $
-  $
300  $
-  $
151  $
-  $
-  $
-  $
-  $

1,326  $
-  $
-  $
9,305  $
15,945  $
693  $
12,236  $
2,780  $
-  $
300  $
-  $
-  $
-  $
-  $
-  $
940  $

1,326  $
-  $
-  $
8,478  $
35,045  $
-  $
12,236  $
257  $
-  $
300  $
-  $
1,615  $
-  $
-  $
-  $
2,909  $

1,326  $
-  $
-  $
15,134  $
16,156  $
214  $
12,236  $
-  $
-  $
300  $
700  $
1,031  $
-  $
-  $
-  $
120  $

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

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

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

-  $	6,631
-  $	-
-  $	-
-  $	52,935
-  $	160,122
-  $	5,357
-  $	61,180
-  $	3,337
-  $	2,808
-  $	1,500
-  $	700
-  $	4,676
-  $	-
-  $	-
-  $	-
-  $	3,969

Total Operations & Maintenance Expenses	$	75,170  $	75,136  $	43,525  $	62,166  $	47,217  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	303,214

Total Expenditures	$	93,209  $	85,381  $	53,075  $	68,242  $	51,125  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	351,031

Excess (Deficiency) of Revenues over Expenditures	$	(74,041)  $	97,980  $	114,353  $	(63,372)  $	(28,837)  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	46,082

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 - 11/07/18	$3,460,000	
PRINCIPAL PAYMENT - 05/01/20	($50,000)	
PRINCIPAL PAYMENT - 05/01/21	($50,000)	
CURRENT BONDS OUTSTANDING	$3,360,000	

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	$2,465	
RESERVE FUND BALANCE	$2,465	
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)	
SPECIAL CALL - 02/01/20	($200,000)	
SPECIAL CALL - 05/01/20	($205,000)	
SPECIAL CALL - 08/01/20	($305,000)	
SPECIAL CALL - 11/01/20	($665,000)	
SPECIAL CALL - 02/01/21	($580,000)	
SPECIAL CALL - 05/01/21	($85,000)	
SPECIAL CALL - 08/01/21	($1,060,000)	
SPECIAL CALL - 11/01/21	($210,000)	
SPECIAL CALL - 02/01/22	($75,000)	
CURRENT BONDS OUTSTANDING	$10,000	

SERIES 2020A-1, SPECIAL ASSESSMENT REVENUE BONDS	
INTEREST RATES:	3.00%, 3.650%, 4.250%, 4.500%	
MATURITY DATE:	5/1/2051	
RESERVE FUND DEFINITION	50% MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$127,656	
RESERVE FUND BALANCE	$127,656	
BONDS OUTSTANDING - 10/29/20	$4,230,000	
CURRENT BONDS OUTSTANDING	$4,230,000	

SERIES 2020A-2, SPECIAL ASSESSMENT REVENUE BONDS	
INTEREST RATES:	4.400%	
MATURITY DATE:	11/1/2035	
RESERVE FUND DEFINITION	50% MAXIMUM ANNUAL INTEREST	
RESERVE FUND REQUIREMENT	$171,160	
RESERVE FUND BALANCE	$171,162	
BONDS OUTSTANDING - 10/29/20	$8,010,000	
SPECIAL CALL - 11/01/21	($230,000)	
SPECIAL CALL - 02/01/22	($675,000)	
CURRENT BONDS OUTSTANDING	$7,105,000	

WINDWARD COMMUNITY DEVELOPMENT DISTRICT

				Gross		$	265,098.30	$	259,200.00 $	146,880.00	$	671,178.30	
				Net		$	249,192.40	$	243,648.00 $	138,067.20	$	630,907.60	
		TOTAL ASSESSMENT LEVY							
							ASSESSED THROUGH COUNTY		
						39.50%	38.62%	21.88%	100.00%	
DATE	DESCRIPTION	GROSS AMT	COMMISSIONS	DISC/PENALTY	INTEREST	NET RECEIPTS		O&M Portion	S2018 DSF PortionS2020 DSF Portion	Total	

11/22/21	
ACH	
$290,367.93	$5,807.35	$11,382.67	
$0.00	
$273,177.91		
$107,898.30	
$105,497.62	$59,781.99	
$273,177.91	
11/26/21	ACH	$3,406.35	$68.12	$175.26	$0.00	$3,162.97		$1,249.29	$1,221.50	$692.18	$3,162.97	
12/08/21	ACH	$322,102.13	$6,442.06	$12,626.65	$0.00	$303,033.42		$119,690.46	$117,027.42	$236,717.88	
12/22/21	ACH	$25,387.36	$507.75	$964.09	$0.00	$23,915.52		$9,446.02	$9,235.85	$5,233.65	$23,915.52	
01/10/22	ACH	$11,106.97	$222.14	$326.54	$0.00	$10,558.29		$4,170.25	$4,077.47	$2,310.57	$10,558.29	
01/10/22	ACH	$1,862.92	$37.26	$54.76	$0.00	$1,770.90		$699.46	$683.90	$387.54	$1,770.90	
02/08/22	ACH	$400.69	$8.01	$11.78	$0.00	$380.90		$150.44	$147.10	$83.36	$380.90	
02/10/22	ACH	$7,933.55	$158.69	$202.13	$0.00	$7,572.73		$2,991.03	$2,924.49	$1,657.21	$7,572.73	
	TOTAL	$662,567.90	$13,251.38	$25,743.88	$0.00	$623,572.64		$246,295.25	$240,815.35	$70,146.50	$557,257.10	

Special Assessment Receipts Fiscal Year 2022

99%
$	8,610.40

Gross Percent Collected
Balance Remaining to Collect

K. Hovnanian at Mystic Dunes, LLC		
Net	
Assessments	
$557,935.96	
$76,583.96	
$11,600.00	
$117,312.00	
$352,440.00	
DATE
RECEIVED	DUE
DATE	CHECK
NO.	NET
ASSESSED	AMOUNT
RECEIVED	GENERAL
FUND	DEBT SERVICE
FUND 2018	DEBT SERVICE
FUND 2020 A1	DEBT SERVICE
FUND 2020 A2	
12/6/21	12/1/21	1547	$96,947.98	$96,947.98	$38,291.98		$58,656.00		
2/1/22	2/1/22	1925	$48,473.99	$48,473.99	$19,145.99		$29,328.00		
	4/1/22		$5,800.00						
	4/1/22		$176,220.00						
	5/1/22		$48,473.99						
	9/1/22		$5,800.00						
	9/1/22		$176,220.00						
			$557,935.96	$145,421.97	$57,437.97	$0.00	$87,984.00	$0.00