Windward
Community Development District Agenda
March 15, 2023

Agenda

Windward
Community Development District

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

March 8, 2023

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, March 15, 2023 at 2:00 p.m. at 7813 Four Seasons Blvd., Kissimmee, Florida 34747. Following is the agenda for the meeting:

Board of Supervisors Meeting

Roll Call
Public Comment Period
Approval of Minutes of the January 18, 2023 Board of Supervisors Meeting
Resolution 2023-03 Setting Public Hearing Regarding Rule Amendment
Consideration of Automatic Gate System Proposal with ACS
Ratification of Temporary Access Agreement with American Pools & Spas
Staff Reports
Attorney
Engineer
District Manager
Approval of Check Register
Balance Sheet and Income Statement
Field Manager’s Report
Other Business
Supervisors’ Requests
Adjournment

Minutes

MINUTES OF MEETING WINDWARD
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Windward Community Development District was held Wednesday, January 18, 2023 at 2:00 p.m. at 7813 Four Seasons Boulevard, Kissimmee, Florida.

Present and constituting a quorum were:

Jimmy Clark	Chairman
Susan Moss	Vice Chairperson
Marvin Morris	Assistant Secretary
Gretta Akellino	Assistant Secretary
Carmen Renaud	Assistant Secretary Also Present were:
Jason Showe	District Manager
Kristen Trucco	District Counsel
David Kelly	District Engineer
Andy Hatton	Field Manager
Rey Owen	Juniper

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

SECOND ORDER OF BUSINESS	Public Comment
Ms. King stated I want to thank Andy for adjusting the lights at the front gate. What is happening with the dip at Flora Pass and Four Seasons?
Mr. Clark stated the engineer is looking at that.

January 18, 2023	Windward CDD

THIRD ORDER OF BUSINESS	Organizational Matters
Acceptance of Tom Franklin’s Resignation

On MOTION by Mr. Clark seconded by Mr. Morris with all in favor Tom Franklin’s resignation was accepted.

Consideration of Appointment of Individual to Fill the Vacancy

On MOTION by Mr. Clark seconded by Ms. Akellino with all in favor Carmen Renaud was appointed to fill the unexpired term of office.

Administration of Oath of Office
This item was tabled.

Consideration of Resolution 2023-01 Electing Officers
Mr. Showe stated Resolution 2023-01 is electing officers with Mr. Clark as Chairman, Ms. Moss as Vice Chair, George Flint as Secretary, Mr. Morris, Ms. Renaud, Ms. Akellino and Jason Showe as Assistant Secretaries, Jason Showe as Treasurer, and Katie Costa as Assistant Treasurer.

On MOTION by Mr. Morris seconded by Mr. Clark with all in favor Resolution 2023-01 was approved as read into the record.

FOURTH ORDER OF BUSINESS	Approval of the Minutes of the November 16,
2022 Meeting

On MOTION by Ms. Moss seconded by Mr. Clark with all in favor the minutes of the November 16, 2022 meeting were approved as presented.

FIFTH ORDER OF BUSINESS	Presentation of Arbitrage Rebate Report
Mr. Showe stated the next item is statutorily required and is an arbitrage rebate calculation report for your series 2018 bonds. Every year as part of the bonds we are required to calculate and make sure we are not making more interest than is legally allowed on the bonds. On page 4 of

January 18, 2023	Windward CDD

their report there is no rebate liability so there is nothing the board needs to do. It shows we are in compliance with our bonds. It is just a presentation, there is nothing the board needs to approve.

SIXTH ORDER OF BUSINESS	Discussion of Landscape Contract Increase
Request
Mr. Showe stated we received a letter from Juniper about the contract increase. This contract has a 3% price increase, it was contemplated as part of your budget so there are funds available.

On MOTION by Mr. Clark seconded by Ms. Akellino with all in favor the 3% increase in the landscape maintenance contract with Juniper was approved.

SEVENTH ORDER OF BUSINESS	Consideration of FY 2023 Data Sharing and
Usage Agreement with Osceola County
Mr. Showe stated the Osceola County property appraiser would like us to enter into the data sharing and usage agreement annually. It is more of a district manager issue than a board issue, but it means if there are parcels out here listed as confidential, we can’t share those with anybody. It is a commitment from the board that you won’t share those.

On MOTION by Mr. Clark seconded by Ms. Akellino with all in favor the agreement with Osceola County for data sharing and usage was approved.

EIGHTH ORDER OF BUSINESS	Review	of	Proposed	Rule	Regarding
Maintenance of Parkway Areas
Mr. Showe stated this is a follow-up to a conversation at the last meeting, which is the parkway areas between the CDD and the HOA.
Ms. Trucco stated this is a proposed rule and we have to go through the rule hearing process, that requires published notice in a newspaper and an opportunity for members of the public to come to a public hearing before the rule would be formally adopted by the board.
I have provided this analysis and a preliminary copy of the proposed rule. The HOA’s attorney is also reviewing this and hasn’t provided comments yet but they are looking at this. Last meeting there were several comments about wanting clarity as to who is to maintain the parkway

January 18, 2023	Windward CDD

areas within the CDD. The parkway areas, the strip of land between the public right of way and individual lots, there is usually a tree in that strip of land. It is our understanding that historically the HOA has been responsible for maintaining that parkway area. They put the CDD on notice that they are no longer willing to maintain that parkway area. We had to look through the legal documents to confirm that we do own the parkway area. It is definitely in our interests that we develop some type of rule and clarity with regard to who is responsible for maintaining our area. We spoke with the HOA counsel and it sounds like they are willing to be responsible for maintaining the landscaping in the parkway area except for the trees, which we will provide tree trimming services for as the CDD. This is not uncommon for CDDs to run into this issue with HOAs and declarations and plats and conflicting language in each of those. What has worked in the past for CDDs is adopting a rule like the one I provided for you today, which states that the CDD will be giving individual lot owners and/or the HOA the responsibility of maintaining the landscaping in the parkway areas but that the CDD will retain the right to maintain the landscaping if that parkway area ever becomes a threat to public safety. The CDD would retain the right to maintain the landscaping if we so choose, but we would be putting the responsibility onto the individual homeowners and/or the association. We would also have the ability to fine individuals
$1,000 for failing to comply with this rule. It seems the HOA counsel is agreeable with this arrangement they would be responsible for maintaining all landscaping except for the trees. We have also written in here that the CDD would not be responsible for replacing a tree. If there is an issue with a tree the CDD wouldn’t necessarily be obligated to replace that but individual lot owners who would like a tree there they can approach the CDD and we can enter into some kind of agreement for them to replace it, etc.
This is a proposed solution to this issue which is that the HOA is no longer willing to maintain the parkway area. Our role is that we make sure that is a safe area and that will provide clarity for the residents with regard to who is responsible for maintaining now. My understanding is that in communities roadways that are owned by the city it is customary that the individual lot owners will maintain that parkway area.
I’m looking for direction for Jason to move forward with the rule hearing process and you would still have opportunities to make revisions and tweak this rule.
Mr. Morris asked who owns the sidewalks?

January 18, 2023	Windward CDD

Mr. Showe stated the CDD maintains the sidewalks for safety and if there is a trip hazard that is for us to maintain. We typically won’t do much for aesthetics especially in front of a home, that falls to the homeowner to pressure wash the sidewalks.

On MOTION by Mr. Morris seconded by Ms. Moss with all in favor authority was delegated to the chair to approve the date for the rulemaking hearing once the language is approved by the HOA counsel.

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

Engineer
Mr. Kelly stated we will monitor the asphalt that is lifting around the palm trees. The second lift of asphalt will be a finer grade and more flexible and that might take care of the problem.

Manager
Approval of Check Register

On MOTION by Mr. Morris 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.

Field Operations
Mr. Hatton gave an overview of the proposal from All Terrain for curb repair and sod replacement due to damage caused by trucks.

On MOTION by Ms. Akellino seconded by Ms. Moss with all in favor the proposal from All Terrain Tractor Service, Inc. in the amount of $6,506.50 for curb repair and sod replacement was approved.

January 18, 2023	Windward CDD

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

ELEVENTH ORDER OF BUSINESS	Supervisor’s Requests
There being none, the next item followed.

TWELFTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Morris seconded by Mr. Clark with all in favor the meeting adjourned at 2:28 p.m.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section IV

RESOLUTION NO. 2023-03

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WINDWARD COMMUNITY DEVELOPMENT DISTRICT SETTING A

PUBLIC HEARING TO BE HELD ON

 April 19

, 2023 AT 2:00	PM

AT 7813 FOUR SEASONS BOULEVARD, KISSIMMEE, FLORIDA 34747,  FOR  THE  PURPOSE  OF  HEARING  PUBLIC COMMENT ON THE ESTABLISHMENT OF A RULE CHAPTER II GOVERNING THE MAINTENANCE OF PARKWAYS (INCLUDING TREES) WITHIN THE WINDWARD COMMUNITY DEVELOPMENT DISTRICT, AND FOR THE ADOPTION OF THE RULE FOR THE WINDWARD COMMUNITY DEVELOPMENT DISTRICT, IN ACCORDANCE WITH CHAPTERS 120 AND 190, FLORIDA STATUTES.

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, being situated in Osceola County, Florida; and

WHEREAS, the Board of Supervisors of the District (the "Board"), is authorized by 190.011, Florida Statutes to adopt rules and orders pursuant to Chapter 120, Florida Statutes prescribing the powers, duties and functions of the officers of the District, the conduct of the business of the District, the maintenance of records and the form of certificates evidencing tax liens and all other documents and records of the District;

WHEREAS, the Board reviewed the Rule Governing Parkway Areas, attached hereto as Exhibit “A” (the “Rule Governing Parkway Areas”), and desires to hold the necessary public hearing regarding the adoption of said rules in accordance with Chapter 120 and Section 190.011, Florida Statutes.

NOW THEREFORE, BE IT RESOLVED BY THE DISTRICT OF SUPERVISORS OF THE WINDWARD COMMUNITY DEVELOPMENT DISTRICT, OSCEOLA COUNTY, FLORIDA:

That there is hereby declared a public hearing to be held on April 19 , 2023 at 2:00
p.m., at 7813 Four Seasons Boulevard, Kissimmee, Florida 34747, for the purpose of hearing comment and objection to proposed Rule Governing Parkway Areas, and the adoption of said Rule Governing Parkway Areas. Affected parties may appear at that hearing or submit their comments in writing prior to the meeting to the office of the District Manager, c/o Governmental Management Services – Central Florida, LLC, 219 E. Livingston Street, Orlando, Florida 32801 or via email to jshowe@gmscfl.com.

That notice of said hearing shall be advertised in accordance with Chapters 120 and 190 Florida Statutes, and the District Manager is hereby authorized to place said notice in a newspaper of general circulation within Osceola County, Florida.

That this Resolution shall become effective upon its passage.

[SIGNATURES ON FOLLOWING PAGE.]

SIGNATURE PAGE TO RESOLUTION 2023-03 WINDWARD COMMUNITY DEVELOPMENT DISTRICT

PASSED AND ADOPTED this 15th day of March, 2023.

WINDWARD COMMUNITY DEVELOPMENT
DISTRICT, a Florida community development district

Name: 	
Secretary / Assistant Secretary

Chairman

RULE CHAPTER II

RULE GOVERNING PARKWAY AREAS
Windward Community Development District

INTRODUCTION & FINDINGS. This Rule Governing Parkway Areas (“Rule”) addresses the maintenance, repair, replacement and removal of improvements such as grass, trees, landscaping and other improvements within the Parkway Areas, as defined herein. All prior rules/policies of the District governing this subject matter are hereby rescinded. The following findings are made and determined, and incorporated herein as the factual basis for this Rule:

The Windward Community Development District (the “District”) is a unit of special- purpose government established pursuant to the Uniform Community Development District Act of 1980, as codified in Chapter 190, Florida Statutes (the “Act”), by Osceola County by Ordinance No. 2017-21.

Pursuant to the Act, the District is authorized to construct, acquire and maintain infrastructure improvements and services including, but not limited to, roadway systems and related improvements.

Section 190.012(3), Florida Statutes specifically provides the District with the authority
to:

“adopt and enforce appropriate rules following the procedures of Chapter 120, in connection with the provision of one or more services through its systems and facilities.”

The District owns certain public right-of-ways (the “Roads”) adjacent to the residential lots within the community and such Roads include the parkway areas located between the Roads and sidewalks in front of individual residential lots (the “Parkways”).

In addition to the District, portions of the community are served by Four Seasons at Orlando Homeowners Association, Inc., a Florida not-for profit corporation (the “HOA”).

The HOA’s “Community Declaration for Four Season at Orlando,” dated April 13, 2017, as may be amended (the “Declaration”), addresses maintenance of infrastructure throughout the community.

It is in the best interest of the District to establish a rule for addressing the maintenance of landscaping and other improvements in the Parkway Areas in order to provide clarity for all parties and residents.

EASMENT. Owners of individual residential lots and/or the Association (collectively, the “Responsible Party”), are hereby granted a non-exclusive revocable right to

install, maintain, repair, replace and remove improvements such as grass, sod, landscaping and other improvements except for the trees (collectively, the “Improvements”) within the Parkway Areas. Such grant of rights are subject to the following conditions:

The Responsible Party shall be fully responsible for the installation, maintenance, repair, replacement and removal of the Improvements.

The Responsible Party shall be responsible for ensuring that the installation, maintenance, repair, replacement and removal of the Improvements are conducted in compliance with all applicable laws (including but not limited to building codes, set back requirements, etc.).

The District, by adopting this Rule does not represent that the District has authority to provide all necessary approvals relating to the Improvements. Instead, the Responsible Party shall be responsible for obtaining any and all applicable permits and approvals relating to the work on the Improvements.

The Responsible Party shall ensure that the installation, maintenance, repair replacement and removal of the Improvements does not damage any property of the District or any third-party’s property. In the event of any such damage, the Responsible Party shall immediately repair the damage or compensate the District for such repairs, at the District’s option.

The Responsible Party’s exercise of rights hereunder shall not interfere with other existing rights (e.g., drainage easements, utility easements, etc.). It shall be the Responsible Party’s responsibility to locate and identify any such improvements and/or utilities.

Upon completion of the installation by the developer, the Improvements will be owned by the Responsible Party, subject to the provisions of this Rule. The Responsible Party shall be responsible for such Improvements, and agrees to maintain the Improvements in good condition and consistent with applicable law.

Additionally, the Responsible Party shall keep the Parkway Areas free from any materialmen’s or mechanic’s liens and claims or notices in respect to such liens and claims, which arise by reason of the Responsible Party’s exercise or rights under this Agreement, and the Responsible Party shall immediately discharge any such claim or lien.

RESERVATIONS; ENFORCEMENT.

The District hereby acknowledges its right, but not any obligation, to maintain the Improvements for the limited purpose of addressing any issues that, in the District’s sole discretion, may endanger the health, safety or welfare of the District’s residents/landowners or the general public. By its adoption of this Resolution, the District shall not be obligated nor is it affirmatively agreeing to monitor or otherwise assess the condition of the Improvements. The maintenance obligation of the Improvements assumed by the District herein shall be undertaken on a case-by-case basis as the District may become aware or is made aware of any health, safety or welfare concerns.

Without notice, the District may maintain, repair, replace or remove, all or any portion or portions of the Improvements, or otherwise take action, to address any issues within the Parkway Areas that endanger the health, safety or welfare of the District’s residents/landowners or the general public. In such case, the District is not obligated to re-install the Improvements and is not responsible for any damage to the Improvements, or its supporting structure as a result of the removal.

For any violation of this Rule, the District shall additionally have the right to impose a fine of up to the amount of $1,000 and collect such fine and attorney’s fees as a contractual lien or as otherwise provided pursuant to Florida law. Additionally, if any person is found to have committed any violation of this Rule, such person may additionally be subject to any applicable legal action, civil or criminal in nature as applicable.

The District hereby agrees to maintain the trees located in the Parkway Areas after conveyance to the District from K. Hovnanian at Mystic Dunes, LLC by separate instrument. The District shall not be required to replace the trees located in Parkway Areas. Upon written request to the District to install and/or maintain trees in Parkway Areas, the District may, at its sole discretion, assign such right to the Association and/or owner of an individual residential lot.

INDEMNIFICATION. The Responsible Party agrees to indemnify, defend and hold harmless the District, as well as any officers, supervisors, managers, lawyers, engineers, agents and representatives of the foregoing, against all liability for damages and expenses resulting from, arising out of, or in any way connected with the exercise of the rights granted hereunder.

NOTICE. This Rule, and all rights and obligations contained herein, shall run with the land and be deemed appurtenant to all lots adjoining the District’s Roads. The District shall record a notice in the public records of Osceola County, Florida informing third-parties of the existence of this Rule.

SOVEREIGN IMMUNITY. Nothing herein shall constitute or be construed as a waiver of the District’s limitations on liability contained in Section 768.28, Florida Statutes or other statutes or law.

SEVERABILITY. The invalidity or unenforceability of any one or more provisions of these policies shall not affect the validity or enforceability of the remaining provisions, or any part of the policies not held to be invalid or unenforceable.

AMENDMENTS; WAIVERS. The District in its sole discretion may amend or rescind this Rule, including any license or other rights granted hereunder, at any time and without further notice. Further, the District’s Board by vote at a public meeting may elect in its sole discretion at any time to grant waivers to any of the provisions of this Rule on a case-by-case basis, and where doing so is in the best interests of the District.

Law Implemented & Specific Authority: Sections 120.69, 190.011, 190.012, Florida Statutes

Section V

2/8/23
Windward CDD Attn: Andy Hatton
2200 Formosa Gardens Blvd Kissimmee, FL 34747

PLANNED MAINTENANCE OVERVIEW

ACT’s preventative maintenance plan improves operational efficiency and reliability of your Automatic Gate System. Preventative maintenance not only decreases costly downtime by preventing malfunctions, but it can also decrease operating expenses over the long term.
Scheduling preventative maintenance on a consistent routine reduces the need for costly emergency repairs.
Automatic gate systems include several moving parts which can only be properly maintained by trained service professionals. Application of the wrong lubricant can also result in performance issues of your equipment and even lock up the operators.
This program does not guarantee against failures but is a must if you want to protect your investment, your people, and your family. This program does not offer an extended warranty or include parts. But it does offer peace of mind.

PM Benefits Include:
  Proactive approach that increases operational efficiently and reliability
  Ensures a consistent routine that can help prevent costly emergency repairs
  Each scheduled maintenance includes a written checklist of work performed, along with recommendations for any needed repairs, product replacement and early detection of malfunctions

Preventative Maintenance Agreement

This Preventative Maintenance Agreement shall be for a one (1) year period to begin on the date of acceptance and will auto renew at the end of each term unless either party gives the other written notice of termination at least 30 days prior to the end of the relevant term. Gate must be operable.
This Agreement includes the following…

Perform preventative maintenance for: Main: 5 Barrier Gates, Mystic Dunes: 2 Barrier Gates & Back/Ph III: 4 Swing Gates
Perform preventative maintenance on all equipment per your site per the checklist.
We will send a copy of completed check list of Preventative Maintenance actions taken.
In the case of a recommended repair or replacement part, the technician shall gain written approval to perform the additional service at an agreed upon cost, unless a preapproved minimum has been arranged.

This contract is to perform preventative maintenance, does not include…
Any Parts or Labor for Service Repairs
Any Repairs for Damage resulting from acts of nature
Programming Gate Codes
Corrections to system due to Time Changes
Damage or wear to the loop detection system

All work will be done during normal business hours which are Monday – Friday during the hours of 8:00 am and 4:00 pm excluding holidays. If you require work to be done during after-work hours, the exception will be subject to extra charges.

*In order to speed up repairs and reduce labor and travel charges, please indicate the maximum amount of repair charges that ACT is preauthorized to perform while onsite performing quarterly maintenance $	. There will be a 5% discount on parts.

	4x a year total cost: $ 3,420.00
	2x a year total cost: $ 1,710.00

*Invoiced after each service

Authorized Signature	Date of Acceptance

			Access Control Systems, LLC	
			NASHVILLE | MEMPHIS | KNOXVILLE | ATLANTA | ORLANDO	
			407-422-8850
Chrissy.cathers@actflorida.com	
			www.actflorida.com	

Section VI

TEMPORARY ACCESS EASEMENT AGREEMENT
BY AND BETWEEN THE WINDWARD COMMUNITY DEVELOPMENT DISTRICT AND AMERICAN POOL & SPAS, INC.

This Temporary Access Easement Agreement ("Easement Agreement") is made and entered into this _8th_ day of February, 2023, by and between:

Windward Community Development District, a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, being situated in Osceola County, Florida, and whose mailing address is c/o Governmental Management Services - Central Florida. 219 East Livingston Street, Orlando, Florida 32801 (the "District"); and

American Pool and Spas, Inc., whose principal and mailing address is 7320 Narcoossee Road, Orlando, Florida 32822 (the "Contractor").

WITNESSETH

WHEREAS, the District was established pursuant to the Uniform Community Development District Act of 1980, Chapter 190, Florida Statutes, as amended (the "Act"}, and by Osceola County, Florida Ordinance number 2017-21, as amended by Ordinance number 2021-44, and is validly existing under the Constitution and laws of the State of Florida; and

WHEREAS, the District is the owner of certain lands in Osceola County, Florida more particularly described as Tract SW-4A, of FOUR SEASONS AT ORLANDO PHASE 3B & 4A. according to the Plat thereof, as recorded in Plat Book 29, Page 175, of the Public Records of Osceola County, Florida, (Osceola County Parcel ID number: 15-25-27-3416-0001-SW4A) (the "District's Property"); and

WHEREAS, the Contractor has requested that the District grant it a temporary, nonexclusive easement over the District's Property for the purpose of constructing a pool at 1651 Key Bay Trail, Kissimmee, Florida 34747, more particularly described as Lot 379, of FOUR SEASONS AT ORLANDO PHASE 3B & 4A, according to the Plat thereof, as recorded in Plat Book 29, Page 175, of the Public Records of Osceola County, Florida, (Osceola County Parcel ID number: 15-25-27-3416-0001-3790) (the "Homeowner's Property''), and the District is agreeable to granting such an easement on the terms and conditions set forth herein; and

NOW, THEREFORE, in consideration of the sum of Ten and 00/100 Dollars ($10.00) and other good and valuable consideration and the mutual covenants of the parties, the receipt and sufficiency of which are hereby acknowledged, the parties hereby agree as follows:

RECITALS. The foregoing recitals are true and correct and by this reference are incorporated as a material part of this Easement Agreement.

1

Tcmporauy Access Easement Agn:cm.eat
Windward CoRll1Ulllity Development District and American Pools & Spas, Inc.

GRANT OF EASEMENT. The District hereby grants to the Contractor a temporary, non-exclusive easement over, upon, through and across the District's Property for the sole pmpose of gaining access to the Homeowner's Property for the purpose of construction of a swimming pool (the "Easement"). Contractor agrees that the Easement will only be used for access to the rear portion of the Homeowner's Property for construction of a swimming pool. No dump trucks, pickups or other vehicles will be parked or left overnight on the District's Property. No materials shall be placed or stored on the District's Property. The Contractor agrees and acknowledges that, while the District grants access across the District's Property, the District makes no representations or warranties of any kind that the homeowner and/or Contractor has authority to access road right of way, any residential lots, or that the District's Property is suitable for vehicular, or any other, use; the Contractor's use of the District's Property is solely at its own risk. The Contractor shall be responsible for securing all required approvals and consents, HOA approvals, utility approvals, if any, and permits from the City of Kissimmee, Osceola County or any other governmental entity or agency having jurisdiction thereof in connection with the excavation and construction of the swimming pool and any related improvements in the rear yard ofHomeowner's Property. Nothing herein shall be interpreted or construed to grant any easement or other rights, temporary or otherwise, over any property other than the District's Property.

TERM. The Contractor shall be permitted to use the Easement until the earlier of the completion of the excavation and construction of the swimming pool at Homeowner's Property. or ninety (90) days from the date of this Easement Agreement, at which time the Easement shall automatically terminate.

INDEMNIFICATION.

a  The Contractor agrees to indemnify and hold the District (which shall, for the purpose of this section include the District's agents, employees, contractors, managers, etc.) harm.less from and against any and all damages, losses or claims, including but not limited to legal fees and expenses, to the extent that such damages, losses or claims are attributable to actions, omissions or negligence in the use of the District's Property (or any adjacent or neighboring property) by the Contractor, its employees, agents, assignees, and/or sub-contractors (or their subcontractors, employees, materialmen or independent contractors).

b.  The Contractor agrees that nothing contained in this Easement Agreement shall constitute or be construed as a waiver of the District's limitations on liability set forth in Section 768.28, F1orida Statutes, and other law.

DAMAGE. In the event that the Contractor, its respective employees, agents, assignees and/ or sub-contractors (or their sub-contractors, employees, materialmen or independent contractors) cause damage to the District's Property or any of the improvements located within the District's Property or causes damage to the District's other property or any improvements located thereon, in the exercise of the easement rights granted herein, the Contractor, at Contractor's sole cost and expense, agree to commence and diligently pursue the restoration of the same and the improvements so damaged to as nearly as practical to the original condition and grade, including, without limitation, repair and replacement of any landscaping,
2

Temporary Access Easement Agreement
Windward Community Devclopmcut District Bild American Pools & Spas, Inc.

bardscaping, plantings, ground cover. irrigation systems, roadways, driveways, sidewalks, parking areas, fences, walks, utility lines, stormwater facilities, pumping facilities, pumps and other structures, within thirty (30) days after receiving written notice of the occurrence of any such damage. The Contractor shall allow no lien to attach to the District's Property or any improvements located on said property or the District's other property arising out of work performed by, for, or on behalf of the Contractor. In the event the Contractor does not ful)y repair damages under this Easement Agreement within the thirty (30) day period specified herein, the Contractor hereby consents to the District repairing such damage at the sole cost of the Contractor, including fees for administration, interest charges, as applicable; such costs may be made a lien on the Con1ractor' s property enforceable by the District.

INSURANCE. The Contractor agrees that it has cmrent property and liability insurance and that the Contractor shall insure all sub-contractors retained for construction of the swimming pool and related work are insured and licensed, as applicable.

DEFAULT. A default by any party under this Easement Agreement shall entitle any other to all remedies available at law or in equity. which may include but not be limited to the right of actual damages, injunctive relief and/or specific performance.

ENFORCEMENT OF AGREEMENT. In the event that either the District or Contractor seeks to enforce this Easement Agreement by court proceedings or otheiwise, then the prevailing party shall be entitled to recover all fees and costs incUITed., including reasonable attorneys' fees and costs for trial, alternative dispute resolution or appellate proceedings.

NOTICES. Any notice, demand, consent, authorization, request, approval or other communication that any party is required, or may desire, to give to or make upon the other party pursuant to this Easement Agreement shall be effective and valid only if in writing, signed by the party giving notice and delivered personally to the other parties or sent by express 24-hour guaranteed courier or delivery service or by certified mail of the United St.ates Postal Service, postage prepaid and return receipt requested, addressed to the other party as follows (or to such other place as any party may by notice to the others specify):

To Contractor:

To the District:

American Pools & Spas, Inc. 7320 Narcoossee Road
Orlando, Florida 32822 Attention:ChrisLandis Telephone: 407-847-9322

Windward Community Development District
c/o Governmental Management Services - Central Florida, LLC
219 E. Livingston Street Orlando, Florida 32801
Attention: Jason Showe, District Manager Telephone: 407-841-5524, Ext. 105
3

Tcmponuy Access Eascmcnt Agreement
Windward Commll!lity Development District and AmeriCIIII Pools & Spas, Inc.

With a copy to:		Latham, Luna. Eden & Beaudine, LLP 201 S. Orange Avenue, Suite 1400
Orlando, Florida 32801
Attention: Jan Albanese Carpenter, Esq.

Notice shall be deemed given when received, except that if delivery is not accepted, notice shall be deemed given on the date of such non-acceptance. Notices delivered after 5:00 p.m. (at the place of delivery) or on a non-business day shall be deemed received on the next business day. If any time for giving notice would otherwise expire on a non-business day. the notice period shall be extended to the next succeeding business day. Saturdays, Sundays and legal holidays recognized by the United States government shall not be regarded as business days. Counsel for the District and counsel for Contractor may deliver Notice on behalf of the District and Contractor.

TIIlRD PARTIES. This Easement Agreement is solely for the benefit of the formal parties hereto, and no right or cause of action shall accrue upon or by reason, to or for the benefit of any third party not a formal party to this Easement Agreement. Nothing in this Easement Agreement expressed or implied is intended or shall be construed to confer upon any person or legal entity other than the parties hereto any right, remedy, or claim under or by reason of this Easement Agreement or any of the provisions or conditions hereof. The District shall be solely responsible for enforcing its rights under this Easement Agreement against any interfering third party. Nothing contained in this Easement Agreement shall limit or impair the District's right to protect their rights from interference by a third party.

ASSIGNMENT. No party may assign, transfer or license all or any portion of its rights under this Easement Agreement without the prior written consent of the other parties.

CONTROLLING LAW. This Easement Agreement shall be construed, interpreted and controlled according to the laws of the State of Florida.

PUBLIC CORDS. The Contractor understands and agrees that all documents of any kind provided to the District or to District Staff in connection with this Easement Agreement are public records and are to be treated as such in accordance with Florida law.

SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Easement Agreement shall not affect the validity or enforceability of the remaining portions of this Easement Agreement, or any part of this Easement Agreement not held to be invalid or unenforceable.

BINDING EFFECT. This Easement Agreement and atl of the provisions, representations, covenants, and conditions contained herein shall be binding upon and inure to the benefit of the parties hereto and their respective successors and permitted assigns.

AUTHORIZATION. By execution below, the undersigned represent that they have been duly authorized by the appropriate body or official of their respective entity to execute

this Easement Agreement, and that each party has complied with all the requirements of law and has full power and authority to comply with the terms and provisions of this instrument.

AMENDMENTS. Amendments to and waivers of the provisions contained in this Easement Agreement may be made only by an instrument in writing which is executed by all parties hereto.

ENTIRE AGREEMENT. This instrument shall constitute the final and complete expression of the agreement between the parties relating to the subject matter of this Easement Agreement.

[Signatures Provided on Following Page.}

IN WITNESS WHEREOF, the parties have caused this instrument to be executed by their duly authoriz.ed officers effective as ofthe day and year first above written.

WINDWARD COMMUNITY DEVELOPMENT DISTRICT:

nShowe

_a/j_____

'ct Manager
Date:	,2023

AMERICAN POOLS & SPAS, INC.:

t!J'fo;!iJJl&1/i:

Date:�, Q

	 	, 2023

6

Temporary Access Easement Agreement
Windward Conununity Dc:vc:lopmc:nt Di51rict and American Pools & 8))&'1, Inc.

Section VII

Section C

Section 1

Windward  Community Development District

Summary of Check Register

January 1, 2023 through January 31, 2023

Fund	Date	Check No.'s	Amount

General Fund		
	1/11/23	585-587	$	9,007.71	
	1/17/23	588	$	25,626.54	
	1/26/23	589-598	$	465,155.16	

Total Amount	$	499,789.41

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	3/08/23	PAGE	1
*** CHECK DATES 01/01/2023 - 01/31/2023 ***	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	#
1/11/23 00010	12/29/22 9100 861 202212 320-53800-43500	*	4,196.14
000 SHADOW TREE LN
1/06/23 9100 861 202212 320-53800-43000	*	30.44
17031 KEY BAY TRL
DUKE ENERGY	4,226.58  000585
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/11/23 00011	12/28/22 18-021(6 202211 310-51300-31100	*	1,063.75
ENGINEERING FEE NOV22
POULOS & BENNETT	1,063.75  000586
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/11/23 00022	12/23/22 6771885	202212 310-51300-32300	*	3,717.38
TRUSTEE FEES SER18
US BANK	3,717.38  000587
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

1/17/23 00009	12/22/22	
	12/29/22	
	12/29/22	
	12/29/22	
	12/29/22	

00262245 202212 320-53800-43100	*	14,326.52
7700 FOUR SEASONS
00262245 202212 320-53800-43100	*	24.88
7900 FOUR SEASONS
00262245 202212 320-53800-43100	*	11,237.41
0 FOUR SEASONS BOULEVARD
00262245 202212 320-53800-43100	*	25.45
7980 FOUR SEASONS BOULEV
00262245 202212 320-53800-43100	*	12.28
7900 FOUR SEASONS ODD
TOHO WATER AUTHORITY	25,626.54  000588
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/26/23 00041	12/20/22 15362	202212 320-53800-47100	*	350.00
LAKE MAINTENANCE DEC22
AQUATIC WEED MANAGEMENT, INC	350.00  000589
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

	*	1,535.41	
	*	40.47	
	*	957.24	
	*	230.55	
	*	79.16	
	*	74.06	
	*	61.65	
	*	30.50	
NRUIZ			

1/26/23  00010	1/09/23 9100 861 202212 320-53800-43500
0000 FOUR SEASONS BLVD
1/09/23 9100 861 202212 320-53800-43000
7701 FOUR SEASONS BLVD
1/09/23 9100 861 202212 320-53800-43000
79811 FOUR SEASONS BLVD
1/11/23 9100 861 202212 320-53800-43000
7980 FOUR SEASONS BLVD
1/11/23 9100 861 202212 320-53800-43000
77001 FOUR SEASONS BLVD
1/11/23 9100 861 202212 320-53800-43000
21051 PEBBLE PASSAGE LN
1/11/23 9100 861 202212 320-53800-43000
78151 FOUR SEASONS BLVD
1/11/23 9100 861 202212 320-53800-43000
24081 SANDY CREEK TRL
WWRD --WINDWARD--

300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	3/08/23	PAGE
* CHECK DATES 01/01/2023 - 01/31/2023 ***	WINDWARD CDD - GENERAL FUND
BANK A GENERAL FUND
HECK	VEND#	.....INVOICE.....  ...EXPENSED  TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK....	
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS			AMOUNT	#	
	1/11/23
1/13/23	9100 861 202212 320-53800-43000
79011 HANSON BAY PL
9100 861 202212 320-53800-43500	*
*	30.43
1,719.77			
		4 SEASONS PH1B SL					

AP	2
**
C	.

	DUKE	ENERGY																					4,759.24	000590	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - -	- - - -	-	-	-	-	-	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	

1/26/23 00001	12/31/22	
	1/01/23	
	1/01/23	
	1/01/23	
	1/01/23	
	1/01/23	
	1/01/23	
	1/01/23	

	*	280.00		
	*	3,249.00			
	*	83.33			
	*	145.83			
	*	745.83			
	*	.15			

179	202212 320-53800-47000
GEN MTHLY MAINTENANCE
177	202301 310-51300-34000
MANAGEMENT FEES - JAN 23
177	202301 310-51300-35200
WEBSITE MANAGEMENT-JAN 23
177	202301 310-51300-35100
INFORMATION TECH - JAN 23
177	202301 310-51300-31300
DISSEMINATION SVCS-JAN 23
177	202301 310-51300-51000

202301 310-51300-42000	*	2.85	
202301 320-53800-12000	*	1,392.42	

OFFICE SUPPLIES 177
POSTAGE 178
FIELD MANAGEMENT - JAN 23
GOVERNMENTAL MANAGEMENT SERVICES	5,899.41  000591
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/26/23  00042	1/03/23  194441	202301 320-53800-46800	*	12,236.00
LANDSCAPE MAINT - JAN 23
JUNIPER LANDSCAPING OF FLORIDA, LLC	12,236.00  000592
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/26/23 00002	1/12/23 107410	202212 310-51300-31500	*	1,960.00
LEGAL SERVICES - JAN 23
LATHAM,LUNA,EDEN & BEAUDINE,LLP	1,960.00  000593
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/26/23 00049	12/30/22	52153123 202212	320-53800-57400	*	50.00	
		PEST CONTROL -	DEC 22			
	1/17/23	52153124 202301	320-53800-57400	*	50.00	
		PEST CONTROL -	JAN 23			
MASSEY SERVICES INC	100.00  000594
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/26/23  00045	12/30/22  7041B	202212 320-53800-46900	*	800.00
CLEANING BASIN FOUNTAIN
SITEX AQUATICS LLC	800.00  000595
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/26/23 00038	12/29/22 63635	202210 320-53800-47000	*	1,357.00
TROUBLESHOOT/REPLACE LIGT
TERRYS ELECTRIC INC	1,357.00  000596
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
WWRD --WINDWARD--	NRUIZ

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	3/08/23	PAGE	3
*** CHECK DATES 01/01/2023 - 01/31/2023 ***	WINDWARD CDD - GENERAL FUND
BANK A GENERAL FUND

CHECK	VEND# DATE	.....INVOICE..... DATE	INVOICE	...EXPENSED TO...		VENDOR YRMO	DPT ACCT# SUB	SUBCLASS	NAME	STATUS	AMOUNT	....CHECK..... AMOUNT	#	
1/26/23 00022	12/28/22 6776472
TRUSTEE	202212 310-51300-32300
FEES SER2018A-1&2
US BANK		*	3,717.38	

3,717.38 000597	
- - - - - - - -	- - - - - - - - -	- - - - - - - - - - - - - - - - - - -	- - - - - - - -	- - - -	- - - - - - - - - -	- - - - - - - -	
1/26/23 00025	1/26/23 01262023	202301 300-20700-10000		*	231,898.29		
ASSESS TRANSFER - S2018
1/26/23 01262023 202301 300-20700-10000	*	202,077.84
ASSESS TRANSFER - S2018
WINDWARD CDD/US BANK	433,976.13  000598
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	499,789.41
TOTAL FOR REGISTER	499,789.41

WWRD --WINDWARD--	NRUIZ

Section 2

Windward
Community  Development  District

Unaudited Financial Reporting
January 31, 2023

6MS

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
January 31, 2023

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

$	562,162	$	-	$	-	

$	562,162	
Due from Other	$	14,985	$	-	$	-	$	14,985	
Due from General Fund	$	-	$	15,321	$	-	$	15,321	
Investments
Series 2018 A-1/A-2 Reserve A-1	

$	-	$	121,730	$	-	

$	121,730	
Reserve A-2	$	-	$	145	$	-	$	145	
Revenue	$	-	$	248,608	$	-	$	248,608	
Construction
Series 2020 A-1/A-2	$	-	$	-	$	5,307	$	5,307	
Reserve A-1	$	-	$	127,656	$	-	$	127,656	
Reserve A-2	$	-	$	130,874	$	-	$	130,874	
Revenue	$	-	$	259,739	$	-	$	259,739	
Prepayment A-2	$	-	$	1,100,942	$	-	$	1,100,942	
Construction	$	-	$	-	$	8,060,342	$	8,060,342	
Cost of Issuance	$	-	$	-	$	30,790	$	30,790	
Total Assets	$	577,147	$	2,005,015	$	8,096,439	$	10,678,601	
Liabilities:
Accounts Payable	

$	83,306	

$	

-	$	

-	$	83,306	
Due to Debit Service Fund	$	15,321	$	-	$	-	$	15,321	
Total Liabilities	$	98,627	$	-	$	-	$	98,627	
Fund Balances:
Restricted for:					
Debt Service	$	-	$	2,005,015	$	-	$	2,005,015	
Capital Projects	$	-	$	-	$	8,096,439	$	8,096,439	
Unassigned	$	478,520	$	-	$	-	$	478,520	
Total Fund Balances	$	478,520	$	2,005,015	$	8,096,439	$	10,579,974	
					
Total Liabilities & Fund Balance	$	577,147	$	2,005,015	$	8,096,439	$	10,678,601	

Windward
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending January 31, 2023

	Adopted	Prorated Budget	Actual		
	Budget	Thru 01/31/23	Thru 01/31/23	Variance	
Revenues					
Assessments - Tax Roll	$	532,275	$	515,073	$	515,073	$	-	
Assessments - Direct	$	117,500	$	58,750	$	58,750	$	-	
Deficit Funding	$	424,269	$	109,064	$	109,064	$	-	
Total Revenues	$	1,074,044	$	682,887	$	682,887	$	-	

Expenditures:					
General & Administrative:					
Supervisors Fees	$	4,800	$	1,600	$	-	$	1,600	
FICA Expense	$	367	$	122	$	-	$	122	
Engineering	$	16,000	$	5,333	$	2,859	$	2,475	
Attorney	$	25,000	$	8,333	$	7,161	$	1,173	
Arbitrage	$	900	$	900	$	900	$	-	
Dissemination	$	8,950	$	2,983	$	4,083	$	(1,100)	
Annual Audit	$	6,400	$	-	$	-	$	-	
Trustee Fees	$	7,758	$	7,758	$	8,008	$	(250)	
Assessment Administration	$	5,000	$	5,000	$	5,000	$	-	
Management Fees	$	38,988	$	12,996	$	12,996	$	0	
Information Technology	$	1,750	$	583	$	583	$	0	
Website Maintenance	$	1,000	$	333	$	333	$	0	
Telephone	$	250	$	83	$	-	$	83	
Postage	$	800	$	267	$	96	$	170	
Travel Per Diem	$	660	$	220	$	-	$	220	
Printing & Binding	$	500	$	167	$	2	$	165	
Insurance	$	6,684	$	6,684	$	5,988	$	696	
Legal Advertising	$	1,500	$	500	$	-	$	500	
Other Current Charges	$	2,000	$	667	$	184	$	483	
Office Supplies	$	150	$	50	$	1	$	49	
Property Appraiser	$	500	$	500	$	-	$	500	
Property Taxes	$	250	$	250	$	-	$	250	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative:	$	130,382	$	55,505	$	48,370	$	7,136	

Windward
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending January 31, 2023

	Adopted	Prorated Budget	Actual		
	Budget	Thru 01/31/23	Thru 01/31/23	Variance	

Operation & Maintenance					
Field Expenditures
Field Services	
$	16,709	
$	5,570	
$	5,570	
$	0	
Facility Maintenance	$	10,000	$	3,333	$	484	$	2,849	
Telephone	$	3,500	$	1,167	$	-	$	1,167	
Electric	$	144,538	$	48,179	$	42,114	$	6,065	
Water & Sewer	$	483,450	$	161,150	$	100,547	$	60,603	
Security Building Maintenance	$	10,000	$	3,333	$	1,508	$	1,825	
Landscape Maintenance	$	195,965	$	65,322	$	48,944	$	16,378	
Landscape Contingency	$	25,000	$	8,333	$	15,337	$	(7,004)	
Property Insurance	$	3,200	$	3,200	$	3,776	$	(576)	
Fountain Maintenance	$	4,200	$	1,400	$	4,010	$	(2,610)	
Lake Maintenance	$	9,000	$	3,000	$	1,750	$	1,250	
Irrigation Repairs	$	25,000	$	8,333	$	9,419	$	(1,086)	
Lighting Maintenance	$	2,500	$	833	$	-	$	833	
Monument Maintenance	$	1,400	$	467	$	-	$	467	
Roadway Maintenance	$	2,200	$	733	$	1,245	$	(512)	
Contingency	$	7,000	$	2,333	$	2,177	$	157	
Total Operations & Maintenance Expenditures	$	943,662	$	316,687	$	236,881	$	79,807	
					
Total Expenditures	$	1,074,044	$	372,193	$	285,251	$	86,942	
					
Excess (Deficiency) of Revenues over Expenditures	$	-		$	397,636		
					
Fund Balance - Beginning	$	-		$	80,884		
					
Fund Balance - Ending	$	-		$	478,520		

Windward
Community Development District Debt Service Fund - Series 2018-A1
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending January 31, 2023

	Adopted	Prorated Budget	Actual		
	Budget	Thru 01/31/23	Thru 01/31/23	Variance	

Revenues					
Assessments - 2018 A1 Tax Roll	$	243,460	$	235,774	$	235,774	$	-	
Interest Income	$	250	$	83	$	1,124	$	1,041	
Total Revenues	$	243,710	$	235,857	$	236,898	$	1,041	

Expenditures:					
Series 2018A-1
Interest - 11/1	
$	93,733	
$	93,733	
$	93,733	
$	-	
Principal - 5/1	$	55,000	$	-	$	-	$	-	
Interest - 5/1	$	93,733	$	-	$	-	$	-	
Total Expenditures	$	242,465	$	93,733	$	93,733	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	1,245		$	143,165		
					
Fund Balance - Beginning	$	107,045		$	228,929		
					
Fund Balance - Ending	$	108,290		$	372,094		

Windward
Community Development District Debt Service Fund - Series 2018-A2
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending January 31, 2023

Adopted	Prorated Budget	Actual	
Budget	Thru 01/31/23	Thru 01/31/23	Variance	

Revenues		
Assessments - 2018 A2 Direct	$	205	$	-	$	-	$	-	
Interest Income	$	-	$	-	$	3	$	3	
Total Revenues	$	205	$	-	$	3	$	3	

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

$	5,000	

$	5,000	

$	5,000	

$	-	
Interest - 11/1	$	145	$	145	$	145	$	-	
Total Expenditures	$	5,145	$	5,145	$	5,145	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	(4,940)		$	(5,142)		
					
Fund Balance - Beginning	$	7,115		$	12,662		
					
Fund Balance - Ending	$	2,175		$	7,520		

Windward
Community Development District Debt Service Fund - Series 2020-A1
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending January 31, 2023

	Adopted	Prorated Budget	Actual		
	Budget	Thru 01/31/23	Thru 01/31/23		Variance	

Revenues						
Assessments - 2020 A1 Tax Roll	$	255,313	$	159,802	$	159,802	$	-	
Interest Income	$	-	$	-	$	1,678	$	1,678	
Total Revenues	$	255,313	$	159,802	$	161,481	$	1,678	

Expenditures:						
Series 2020A-1
Interest - 11/1	
$	88,126	
$	88,126	
$	88,126	
$	
-	
Principal - 5/1	$	80,000	$	-	$	-	$	-	
Interest - 5/1	$	88,126	$	-	$	-	$	-	
Total Expenditures	$	256,253	$	88,126	$	88,126	$	-	
						
Excess (Deficiency) of Revenues over Expenditures	$	(940)		$	73,354			

Fund Balance - Beginning	$	91,392		$	216,198	
				
Fund Balance - Ending	$	90,452		$	289,553	

Windward
Community Development District Debt Service Fund - Series 2020-A2
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending January 31, 2023

Adopted	Prorated Budget	Actual	
Budget	Thru 01/31/23	Thru 01/31/23	Variance	

Revenues		
Assessments - 2020 A2 Direct	$	260,040	$	45,120	$	45,120	$	-	
Assessments - Prepayments	$	-	$	-	$	1,100,942	$	1,100,942	
Interest Income	$	-	$	-	$	3,937	$	3,937	
Total Revenues	$	260,040	$	45,120	$	1,149,999	$	1,104,879	

Expenditures:			
Series 2020A-2
Interest - 11/1	
$	130,020	
$	130,020	$	130,020	$	-	
Special Call - 11/1	$	-	$	-	$	485,000	$	(485,000)	
Interest - 5/1	$	130,020	$	-	$	-	$	-	
Total Expenditures	$	260,040	$	130,020	$	615,020	$	(485,000)	
					
Excess (Deficiency) of Revenues over Expenditures	$	-		$	534,979		
					
Fund Balance - Beginning	$	378,728		$	800,868		
					
Fund Balance - Ending	$	378,728		$	1,335,847		

Windward
Community Development District Capital Projects Fund - Series 2018
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending January 31, 2023

	Adopted	Prorated Budget	Actual		
		Budget	Thru 01/31/23	Thru 01/31/23	Variance	

Revenues

Interest	

$		

-	$	-	$	33	

$	33	
Total Revenues	$		-	$	-	$	33	$	33	

Expenditures:

Capital Outlay	

$		

-	$	-	$	-	

$	-	
Total Expenditures	$		-	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$		-	$	33		
					
Fund Balance - Beginning	$		-	$	5,274		
					
Fund Balance - Ending	$		-	$	5,307		

Windward
Community Development District Capital Projects Fund - Series 2020
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending January 31, 2023

	Adopted	Prorated Budget	Actual		
		Budget	Thru 01/31/23	Thru 01/31/23	Variance	

Revenues					
Interest	$		-	$	-	$	50,099	$	50,099	
Total Revenues	$		-	$	-	$	50,099	$	50,099	

Expenditures:
Capital Outlay	

$		

-	$	-	$	-	

$	-	
Total Expenditures	$		-	$	-	$	-	$	-	
					
Excess Revenues (Expenditures)	$		-	$	50,099		
					
Fund Balance - Beginning	$		-	$	8,041,033		
					
Fund Balance - Ending	$		-	$	8,091,132		

Windward
Community Development District Month to Month
Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Total	

Revenues						
Assessments - Tax Roll	$	-	$	88,350	$	413,977	$	12,746	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	515,073	
Assessments - Direct	$	-	$	-	$	58,750	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	58,750	
Deficit Funding	$	36,044	$	73,019	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	109,064	
Total Revenues	$	36,044	$	161,370	$	472,727	$	12,746	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	682,887	

Expenditures:						
General & Administrative:						
Supervisors Fees	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
FICA Expense	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Engineering	$	141	$	1,064	$	1,654	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	2,859	
Attorney	$	95	$	2,832	$	1,960	$	2,274	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	7,161	
Arbitrage	$	450	$	-	$	450	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	900	
Dissemination	$	1,346	$	746	$	746	$	1,246	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	4,083	
Annual Audit	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Trustee Fees	$	250	$	4,041	$	3,717	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	8,008	
Assessment Administration	$	5,000	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	5,000	
Management Fees	$	3,249	$	3,249	$	3,249	$	3,249	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	12,996	
Information Technology	$	146	$	146	$	146	$	146	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	583	
Website Maintenance	$	83	$	83	$	83	$	83	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	333	
Telephone	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Postage	$	39	$	8	$	47	$	3	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	96	
Travel Per Diem	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Printing & Binding	$	-	$	-	$	2	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	2	
Insurance	$	5,988	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	5,988	
Legal Advertising	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Other Current Charges	$	39	$	66	$	39	$	39	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	184	
Office Supplies	$	0	$	0	$	1	$	0	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	1	
Property Appraiser	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Property Taxes	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	175	
Total General & Administrative:	$	17,001	$	12,235	$	12,094	$	7,040	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	48,370	

Windward

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

Community Development District Month to Month

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

$	1,392  $
$	-  $
$	-  $
$	11,861  $
$	15,972  $
$	100  $
$	12,236  $
$	9,427  $
$	3,776  $
$	1,610  $
$	700  $
$	450  $
$	-  $
$	-  $
$	-  $
$	1,597  $

1,392  $
199  $
-  $
10,619  $
43,045  $
298  $
12,236  $
1,250  $
-  $
800  $
350  $
-  $
-  $
-  $
852  $
10  $

1,392  $
-  $
-  $
8,986  $
21,132  $
50  $
12,236  $
-  $
-  $
800  $
350  $
6,595  $
-  $
-  $
393  $
450  $

1,392  $
285  $
-  $
10,648  $
20,398  $
1,060  $
12,236  $
4,660  $
-  $
800  $
350  $
2,375  $
-  $
-  $
-  $
120  $

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

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

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

5,570
484
- 42,114
100,547
1,508
48,944
15,337
3,776
4,010
1,750
9,419
-
- 1,245
2,177

Excess (Deficiency) of Revenues over Expenditures	$	(40,078)  $	78,084  $	408,249  $	(48,618)  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	397,636

Total Expenditures	$	76,123  $	83,286  $	64,477  $	61,365  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	285,251

Total Operations & Maintenance Expenses	$	59,122  $	71,051  $	52,383  $	54,324  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	236,881

Windward
Community Development District
LONG TERM DEBT REPORT

SERIES 2018A-1, SPECIAL ASSESSMENT REVENUE BONDS	
INTEREST RATES:	4.500%, 5.100%, 5.700%, 5.800%	
MATURITY DATE:	5/1/2049	
RESERVE FUND DEFINITION	50% MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$121,730	
RESERVE FUND BALANCE	$121,730	
BONDS OUTSTANDING - 11/07/18	$3,460,000	
PRINCIPAL PAYMENT - 05/01/20	($50,000)	
PRINCIPAL PAYMENT - 05/01/21	($50,000)	
PRINCIPAL PAYMENT - 05/01/22	($50,000)	
CURRENT BONDS OUTSTANDING	$3,310,000	

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	$145	
RESERVE FUND BALANCE	$145	
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)	
SPECIAL CALL - 05/01/22	($5,000)	
SPECIAL CALL - 11/01/22	($5,000)	
CURRENT BONDS OUTSTANDING	$0	

Windward
Community Development District
LONG TERM DEBT REPORT

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	
PRINCIPAL PAYMENT - 05/01/22	($75,000)	
CURRENT BONDS OUTSTANDING	$4,155,000	

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	$130,020	
RESERVE FUND BALANCE	$130,874	
BONDS OUTSTANDING - 10/29/20	$8,010,000	
SPECIAL CALL - 11/01/21	($230,000)	
SPECIAL CALL - 02/01/22	($675,000)	
SPECIAL CALL - 05/01/22	($480,000)	
SPECIAL CALL - 08/01/22	($715,000)	
SPECIAL CALL - 11/01/22	($485,000)	
CURRENT BONDS OUTSTANDING	$5,425,000	

WINDWARD COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2023

97%
$ 30,413.20

Gross Percent Collected
Balance Remaining to Collect

O&M Portion  S2018 DSF Portion S2020 DSF Portion	Total

$
Gross	$

566,250.00 $
532,275.00 $

259,200.00 $
243,648.00 $

175,680.00 $
165,139.20 $

1,001,130.00
941,062.20

TOTAL ASSESSMENT LEVY

DATE	DESCRIPTION	GROSS AMT	DISC/PENALTY	COMMISSIONS	INTEREST	NET RECEIPTS

11/18/22	ACH	$4,764.38	($250.13)	($90.29)	$0.00	$4,423.96
11/22/22	ACH	$161,330.00	($6,453.20)	($3,097.53)	$0.00	$151,779.27
12/09/22	ACH	$698,006.40	$0.00	($13,960.13)	$0.00	$684,046.27
12/22/22	ACH	$48,841.00	$0.00	($976.82)	$0.00	$47,864.18
01/10/23	ACH	$3,048.52	$0.00	($60.97)	$0.00	$2,987.55
01/10/23	ACH	$19,293.30	$0.00	($385.87)	$0.00	$18,907.43
01/24/23		ACH		$0.00		$0.00		$0.00	$640.34		$640.34 TOTAL	$935,283.60	($6,703.33)	($18,571.61)	$640.34	$910,649.00

ASSESSED THROUGH COUNTY
56.56%	25.89%	17.55%	100.00%

$2,502.24	$1,145.40	$776.32	$4,423.96
$85,848.00	$39,296.78	$26,634.49	$151,779.27
$386,904.00	$177,104.66	$120,037.61	$684,046.27
$27,072.50	$12,392.39	$8,399.29	$47,864.18
$1,689.79	$773.50	$524.26	$2,987.55
$10,694.25	$4,895.27	$3,317.91	$18,907.43
$362.18	$165.79	$112.37	$640.34
$515,072.96	$235,773.79	$159,802.25	$910,649.00

DIRECT BILL ASSESSMENTS

K. Hovnanian at Mystic Dunes, LLC		
Net	
Assessments	
$467,780.00	
$117,500.00	
$90,240.00	
$260,040.00	
DATE
RECEIVED	DUE
DATE	CHECK
NO.	NET
ASSESSED	AMOUNT
RECEIVED	GENERAL
FUND	DEBT SERVICE
FUND 2020 A1	DEBT SERVICE
FUND 2020 A2	
12/13/22	12/1/22	4864	$103,870.00	$103,870.00	$58,750.00	$45,120.00		
	2/1/23		$51,935.00		$0.00	$0.00		
	4/1/23		$130,020.00				$0.00	
	5/1/23		$51,935.00		$0.00	$0.00		
	9/1/23		$130,020.00				$0.00	
			$467,780.00	$103,870.00	$58,750.00	$45,120.00	$0.00