Windward
Community Development District Agenda
January 17, 2024

Agenda

Windward
Community Development District

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

January 10, 2024

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, January 17, 2024 at 1:00 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 October 18, 2023 Board of Supervisors Meeting
Presentation of Series 2020A 1 & 2 Arbitrage Rebate Report
Ratification of Data Sharing & Usage Agreement with Osceola County
Staff Reports
Attorney
Engineer
District Manager
Approval of Check Register
Balance Sheet and Income Statement
Field Manager’s Report
Consideration of Proposal for Cameras at Sandy Creek Gate
Discussion of Solar Powered Water Aerator Request
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, October 18, 2023 at 1:00 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
Jay Lazarovich	District Counsel
David Kelly	District Engineer
Andy Hatton	Field Manager
Matt Shelton	Juniper Landscaping Several Residents

FIRST ORDER OF BUSINESS	Roll Call
Mr. Showe called the meeting to order, called the roll then led the pledge of allegiance.

SECOND ORDER OF BUSINESS	Public Comment
Summary of public comments: An explanation of the budget amendment and the reason for the budget increase, concerns with entry fountain, foxtail palms, retention wall, more trashcans, sequence of improvements, increase in irrigation repairs, workshop, positive changes in the community, deficit funding, increase in assessments, cost of water, reserves, method of preparing the budget.

THIRD ORDER OF BUSINESS	Approval of the Minutes of the August 16,
2023 Meeting

On MOTION by Ms. Akellino seconded by Mr. Clark with all in favor the minutes of the August 16, 2023 meeting were approved as presented.

FOURTH ORDER OF BUSINESS	Consideration	of	Resolution	2024-01
Amending the Fiscal Year 2023 Budget
Mr. Showe stated this budget amendment recognizes the deficit funding from the developer.

On MOTION by Ms. Moss seconded by Mr. Clark with all in favor Resolution 2024-01 Amending the Fiscal Year 2023 Budget was approved.

FIFTH ORDER OF BUSINESS	Consideration of Landscape Renewal
Mr. Showe stated this is a request from Juniper for a 5% increase for their next fiscal year that starts November 1, which brings the total contract price to $152,000. We do have those funds in the budget for next year. If the board is in favor of this, we will have counsel draft a front-end document. 5% is not unreasonable given what we are seeing in other districts. We do this month by month and we will get back with Juniper to see what that kind of contract arrangement would look like.

SIXTH ORDER OF BUSINESS	Discussion of Landscape Bidding Process
Mr. Showe stated there was a request that we describe the bidding process for a landscape contract. Any bid that you may reasonably expect to come in over $198,000 we are required to do a public bid. We have to put an ad in the paper and take bids 30 days later. Given that this contract is at $152,000 and other areas might be included we might be close to the bid threshold, and we will have to publicly bid it. If we believe the contract will be under that we can go out and get proposals from landscape maintenance companies. In this district you have the same landscaper for the HOA and the CDD and sometimes there are complications when there are two vendors working in the same community. Andy and I will craft a map of the areas to be maintained, work

with the engineer, put together a scope of services and that is what we would use to bid so that every bidder has the same scope.

SEVENTH ORDER OF BUSINESS	Consideration of Fiscal Year 2023  Audit
Engagement Letter with Grau & Associates

On MOTION by Ms. Renaud seconded by Mr. Clark with all in favor the engagement letter with Grau & Associates to perform the fiscal year 2023 audit was approved.

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

Engineer
Mr. Kelly gave an overview of the engineer’s report, copy of which was distributed at the meeting.

Manager
Approval of Check Register

On MOTION by Ms. Akellino 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.

Ratification of Requisition No. 7

On MOTION by Ms. Akellino seconded by Mr. Clark with all in favor requisition no. 7 was ratified.

Field Manager’s Report
Mr. Hatton stated we are putting up the rest of the signs for the roundabout, the incoming gate from Mystic Dunes is broken and the parts are on order.

NINTH ORDER OF BUSINESS	Other Business
Mr. Clark stated if you want to bid the landscape maintenance contract, we need to confirm with the HOA what they are doing, but I feel that Juniper has turned a corner and are doing a better job. We have quite a bit invested with them with the new plantings that the developer has taken on.
Mr. Showe stated I don’t know that we have another landscaper we can recommend. I don’t know that we know of one that I could say you would get better service or a better deal all around. Juniper is involved in several large-scale projects, which makes it a challenge to bid them out because you have warranties with the landscaping you put in. There could be complications if you had to enforce that warranty with another company maintaining the plantings. We have seen improvement over the last few months. Our recommendation is to give it another six month and see where we are at that time.
Mr. Clark asked were they receptive to the month-to-month contract?
Mr. Showe stated I’m not sure, but if you approve that contract it is going to be month to month anyway because it will have a 30-day termination clause and if the board decided to terminate that contract you would give them 30-day’s notice.
Mr. Morris stated if you are going to terminate them you have to coordinate that with the
HOA.

On MOTION by Mr. Clark seconded by Ms. Renaud with all in favor the proposal from Juniper was approved and staff was authorized to draft an agreement for those services.

TENTH ORDER OF BUSINESS	Supervisor’s Requests
Additional audience comments: Weekly meetings with Juniper, irrigation concerns, disclosures made to new owners of the CDD.

ELEVENTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Morris seconded by Mr. Clark with all in favor the meeting adjourned at 2:00 p.m.

 	
Secretary/Assistant Secretary	Chairman/Vice Chairman

Section IV

REBATE REPORT
Windward Community Development District
(Osceola County, Florida)
$4,230,000 Special Assessment Bonds, Series 2020A-1
$8,010,000 Special Assessment Bonds, Series 2020A-2

Dated: October 29, 2020
Delivered: October 29, 2020

Rebate Report to the Computation Date May 1, 2025
Reflecting Activity Through September 30, 2023

TABLE OF CONTENTS

AMTEC Opinion	3
Summary of Rebate Computations	4
Summary of Computational Information and Definitions	5
Methodology	7
Sources and Uses	8
Proof of Arbitrage Yield	9
Series 2020A-1 Bond Debt Service	11
Series 2020A-2 Bond Debt Service	13
Arbitrage Rebate Calculation Detail Report – Acquisition General Account	14
Arbitrage Rebate Calculation Detail Report – Retainage Account	15
Arbitrage Rebate Calculation Detail Report – A-1 Reserve Account	16
Arbitrage Rebate Calculation Detail Report – A-2 Reserve Account	17
Arbitrage Rebate Calculation Detail Report – A-1 Interest Account	18
Arbitrage Rebate Calculation Detail Report – A-2 Interest Account	19
Arbitrage Rebate Calculation Detail Report – Cost of Issuance Account	20
Arbitrage Rebate Calculation Detail Report – Rebate Computation Credits	21

November 7, 2023

Windward Community Development District c/o Ms. Katie Costa
Director of Operations – Accounting Division Government Management Services – CF, LLC 6200 Lee Vista Boulevard, Suite 300
Orlando, FL 32822

Re:	Windward Community Development District (Osceola County, Florida), $4,230,000 Special Assessment Bonds, Series 2020A-1 & $8,010,000 Special Assessment Revenue Bonds, Series 2020A-2

Dear Ms. Costa:

AMTEC has prepared certain computations relating to the above referenced bond issue (the "Bonds") at the request of Windward Community Development District (the “District”).

The scope of our engagement consisted of preparing computations shown in the attached schedules to determine the Rebatable Arbitrage as described in Section 103 of the Internal Revenue Code of 1954, Section 148(f) of the Internal Revenue Code of 1986, as amended (the “Code”), and all applicable Regulations issued thereunder. The methodology used is consistent with current tax law and regulations and may be relied upon in determining the rebate liability. Certain computational methods used in the preparation of the schedules are described in the Summary of Computational Information and Definitions.

Our engagement was limited to the computation of Rebatable Arbitrage based upon the information furnished to us by the District. In accordance with the terms of our engagement, we did not audit the information provided to us, and we express no opinion as to the completeness, accuracy or suitability of such information for purposes of calculating the Rebatable Arbitrage.

We have scheduled our next Report as of October 31, 2024. Thank you for this engagement and should you have any questions, please do not hesitate to contact us.

Very truly yours,

Michael J. Scarfo Senior Vice President

Trong M. Tran Assistant Vice President

SUMMARY OF REBATE COMPUTATIONS
Our computations, contained in the attached schedules, are summarized as follows: For the May 1, 2025 Computation Date
Reflecting Activity from October 29, 2020 through September 30, 2023

Fund Description	Taxable Inv Yield	Net Income	Rebatable Arbitrage	
Acquisition General Account	0.997483%	212,134.21	(815,281.32)	
Retainage Account	0.004999%	102.88	(106,593.01)	
A-1 Reserve Account	1.189536%	4,476.76	(13,580.91)	
A-2 Reserve Account	0.863848%	3,849.27	(17,836.89)	
A-1 Interest Account	0.005023%	6.80	(7,002.47)	
A-2 Interest Account	0.005021%	13.42	(13,825.71)	
Cost of Issuance Account	0.842485%	1,090.79	(5,233.54)	
Totals	0.897408%	$221,674.13	$(979,353.85)	
Bond Yield	4.384434%		
Rebate Computation Credits	(6,339.10)	
Net Rebatable Arbitrage	$(985,692.95)	

Based upon our computations, no rebate liability exists.

SUMMARY OF COMPUTATIONAL INFORMATION AND DEFINITIONS
COMPUTATIONAL INFORMATION

For the purpose of computing Rebatable Arbitrage, investment activity is reflected from October 29, 2020, the date of the closing, through September 30, 2023, the Computation Period. All nonpurpose payments and receipts are future valued to the Computation Date of May 1, 2025.

Computations of yield are based on a 360-day year and semiannual compounding on the last day of each compounding interval. Compounding intervals end on a day in the calendar year corresponding to Bond maturity dates or six months prior.

For investment cash flow, debt service and yield computation purposes, all payments and receipts are assumed to be paid or received respectively, as shown on the attached schedules.

Purchase prices on investments are assumed to be at fair market value, representing an arm's length transaction.

During the period between October 29, 2020 and September 30, 2023, the District made periodic payments into the Revenue, A-1 Interest, A-1 Sinking, A-1 Prepayment, A-2 Interest, A-2 Sinking and A-2 Prepayment Accounts (collectively, the “Debt Service Fund”), that were used, along with the interest earned, to provide the required debt service payments.
Under Section 148(f)(4)(A), the rebate requirement does not apply to amounts in certain bona fide debt service funds. The Regulations define a bona fide debt service fund as one that is used primarily to achieve a proper matching of revenues with principal and interest payments within each bond year. The fund must be depleted at least once each bond year, except for a reasonable carryover amount not to exceed the greater of the earnings on the fund for the immediately preceding bond year or 1/12th of the principal and interest payments on the issue for the immediately preceding bond year.
We have reviewed the Debt Service Fund and have determined that the funds deposited have functioned as a bona fide debt service fund and are not subject to the rebate requirement.

DEFINITIONS

Computation Date
May 1, 2025.

Computation Period
The period beginning on October 29, 2020, the date of the closing, and ending on September 30, 2023.

Bond Year
Each one-year period (or shorter period from the date of issue) that ends at the close of business on May 1st, the day in the calendar year that was selected by the Issuer, or the final redemption date of the Bonds.

Bond Yield
The discount rate that, when used in computing the present value of all the unconditionally payable payments of principal and interest with respect to the Bonds, produces an amount equal to the present value of the issue price of the Bonds. Present value is computed as of the date of issue of the Bonds.

Taxable Investment Yield
The discount rate that, when used in computing the present value of all receipts of principal and interest to be received on an investment during the Computation Period, produces an amount equal to the fair market value of the investment at the time it became a nonpurpose investment.

Issue Price
The price determined on the basis of the initial offering price to the public at which price a substantial amount of the Bonds was sold.

Rebatable Arbitrage
The Code defines the required rebate as the excess of the amount earned on all nonpurpose investments over the amount that would have been earned if such nonpurpose investments were invested at the Bond Yield, plus any income attributable to the excess. Accordingly, the Regulations require that this amount be computed as the excess of the future value of all the nonpurpose receipts over the future value of all the nonpurpose payments. The future value is computed as of the Computation Date using the Bond Yield.

Funds and Accounts
The Funds and Accounts activity used in the compilation of this Report was received from the District and U.S. Bank, Trustee.

METHODOLOGY

Bond Yield
The methodology used to calculate the bond yield was to determine the discount rate that produces the present value of all payments of principal and interest through the maturity date of the Bonds.

Investment Yield and Rebate Amount
The methodology used to calculate the Rebatable Arbitrage, as of September 30, 2023, was to calculate the future value of the disbursements from all funds, subject to rebate, and the value of the remaining bond proceeds, at the yield on the Bonds, to May 1, 2025. This figure was then compared to the future value of the deposit of bond proceeds into the various investment accounts at the same yield. The difference between the future values of the two cash flows, on May 1, 2025, is the Rebatable Arbitrage.

Windward Community Development District (Osceola County, Florida)
$4,230,000 Special Assessment Revenue Bonds, Series 2020A-1
$8,010,000 Special Assessment Revenue Bonds, Series 2020A-2 Delivered: October 29, 2020

Sources of Funds

A-1 Par Amount	$ 4,230,000.00	
A-2 Par Amount	8,010,000.00	
Total	$12,240,000.00	

Uses of Funds

Acquisition and Construction Fund	$ 8,308,336.57	
Retainage Account	2,646,116.00	
A-1 Reserve Account	127,656.25	
A-2 Reserve Account	177,199.00	
A-1 Interest Account	179,494.18	
A-2 Interest Account	354,398.00	
Cost of Issuance Account	202,000.00	
Underwriter’s Discount	244,800.00	
Total	$12,240,000.00	

PROOF OF ARBITRAGE YIELD
Windward Community Development District (Osceola County, Florida)
$4,230,000 Special Assessment Revenue Bonds, Series 2020A-1
$8,010,000 Special Assessment Revenue Bonds, Series 2020A-2

Date	

Debt Service	

Total	Present Value to 10/29/2020
@ 4.3844339107%	
05/01/2021	268,420.93	268,420.93	262,599.51	
11/01/2021	265,471.25	265,471.25	254,142.45	
05/01/2022	340,471.25	340,471.25	318,949.80	
11/01/2022	264,346.25	264,346.25	242,324.45	
05/01/2023	344,346.25	344,346.25	308,888.41	
11/01/2023	263,146.25	263,146.25	230,985.98	
05/01/2024	343,146.25	343,146.25	294,747.32	
11/01/2024	261,946.25	261,946.25	220,173.46	
05/01/2025	346,946.25	346,946.25	285,362.68	
11/01/2025	260,671.25	260,671.25	209,802.32	
05/01/2026	345,671.25	345,671.25	272,246.68	
11/01/2026	259,120.00	259,120.00	199,702.01	
05/01/2027	349,120.00	349,120.00	263,292.46	
11/01/2027	257,477.50	257,477.50	190,013.80	
05/01/2028	347,477.50	347,477.50	250,931.24	
11/01/2028	255,835.00	255,835.00	180,788.24	
05/01/2029	350,835.00	350,835.00	242,602.52	
11/01/2029	254,101.25	254,101.25	171,941.77	
05/01/2030	354,101.25	354,101.25	234,468.35	
11/01/2030	252,276.25	252,276.25	163,461.44	
05/01/2031	357,276.25	357,276.25	226,529.76	
11/01/2031	250,045.00	250,045.00	155,139.17	
05/01/2032	360,045.00	360,045.00	218,596.03	
11/01/2032	247,707.50	247,707.50	147,165.77	
05/01/2033	357,707.50	357,707.50	207,959.08	
11/01/2033	245,370.00	245,370.00	139,589.73	
05/01/2034	360,370.00	360,370.00	200,614.73	
11/01/2034	242,926.25	242,926.25	132,333.81	
05/01/2035	362,926.25	362,926.25	193,462.56	
11/01/2035	8,250,376.25	8,250,376.25	4,303,625.65	
05/01/2036	189,156.25	189,156.25	96,552.52	
11/01/2036	61,500.00	61,500.00	30,718.51	
05/01/2037	196,500.00	196,500.00	96,043.91	
11/01/2037	58,631.25	58,631.25	28,042.62	
05/01/2038	198,631.25	198,631.25	92,964.94	
11/01/2038	55,656.25	55,656.25	25,489.88	
05/01/2039	200,656.25	200,656.25	89,926.70	
11/01/2039	52,575.00	52,575.00	23,056.72	
05/01/2040	202,575.00	202,575.00	86,933.31	
11/01/2040	49,387.50	49,387.50	20,739.56	
05/01/2041	209,387.50	209,387.50	86,042.98	
11/01/2041	45,787.50	45,787.50	18,411.70	
05/01/2042	210,787.50	210,787.50	82,941.89	
11/01/2042	42,075.00	42,075.00	16,200.76	
05/01/2043	217,075.00	217,075.00	81,790.57	
11/01/2043	38,137.50	38,137.50	14,061.38	
05/01/2044	218,137.50	218,137.50	78,702.42	
11/01/2044	34,087.50	34,087.50	12,034.70	
05/01/2045	224,087.50	224,087.50	77,417.61	
11/01/2045	29,812.50	29,812.50	10,078.66	
05/01/2046	229,812.50	229,812.50	76,025.65	
11/01/2046	25,312.50	25,312.50	8,194.15	
05/01/2047	230,312.50	230,312.50	72,957.23	
11/01/2047	20,700.00	20,700.00	6,416.58	
05/01/2048	235,700.00	235,700.00	71,494.86	
11/01/2048	15,862.50	15,862.50	4,708.35	
05/01/2049	240,862.50	240,862.50	69,959.83	

PROOF OF ARBITRAGE YIELD
Windward Community Development District (Osceola County, Florida)
$4,230,000 Special Assessment Revenue Bonds, Series 2020A-1
$8,010,000 Special Assessment Revenue Bonds, Series 2020A-2

Date	Present Value to 10/29/2020
Debt Service	Total  @ 4.3844339107%	
11/01/2049	10,800.00	10,800.00	3,069.63	
05/01/2050	245,800.00	245,800.00	68,363.74	
11/01/2050	5,512.50	5,512.50	1,500.29	
05/01/2051	250,512.50	250,512.50	66,717.18	
	21,065,508.43	21,065,508.43	12,240,000.00	
	
Proceeds Summary	

Delivery date	10/29/2020	
Par Value	12,240,000.00	
Target for yield calculation	12,240,000.00	

BOND DEBT SERVICE
Windward Community Development District (Osceola County, Florida)
$4,230,000 Special Assessment Revenue Bonds, Series 2020A-1

Period Ending	
Principal	
Coupon	
Interest	
Debt Service	Annual Debt Service	
10/29/2020						
05/01/2021			90,242.93	90,242.93		
11/01/2021			89,251.25	89,251.25	179,494.18	
05/01/2022	75,000	3.000%	89,251.25	164,251.25		
11/01/2022			88,126.25	88,126.25	252,377.50	
05/01/2023	80,000	3.000%	88,126.25	168,126.25		
11/01/2023			86,926.25	86,926.25	255,052.50	
05/01/2024	80,000	3.000%	86,926.25	166,926.25		
11/01/2024			85,726.25	85,726.25	252,652.50	
05/01/2025	85,000	3.000%	85,726.25	170,726.25		
11/01/2025			84,451.25	84,451.25	255,177.50	
05/01/2026	85,000	3.650%	84,451.25	169,451.25		
11/01/2026			82,900.00	82,900.00	252,351.25	
05/01/2027	90,000	3.650%	82,900.00	172,900.00		
11/01/2027			81,257.50	81,257.50	254,157.50	
05/01/2028	90,000	3.650%	81,257.50	171,257.50		
11/01/2028			79,615.00	79,615.00	250,872.50	
05/01/2029	95,000	3.650%	79,615.00	174,615.00		
11/01/2029			77,881.25	77,881.25	252,496.25	
05/01/2030	100,000	3.650%	77,881.25	177,881.25		
11/01/2030			76,056.25	76,056.25	253,937.50	
05/01/2031	105,000	4.250%	76,056.25	181,056.25		
11/01/2031			73,825.00	73,825.00	254,881.25	
05/01/2032	110,000	4.250%	73,825.00	183,825.00		
11/01/2032			71,487.50	71,487.50	255,312.50	
05/01/2033	110,000	4.250%	71,487.50	181,487.50		
11/01/2033			69,150.00	69,150.00	250,637.50	
05/01/2034	115,000	4.250%	69,150.00	184,150.00		
11/01/2034			66,706.25	66,706.25	250,856.25	
05/01/2035	120,000	4.250%	66,706.25	186,706.25		
11/01/2035			64,156.25	64,156.25	250,862.50	
05/01/2036	125,000	4.250%	64,156.25	189,156.25		
11/01/2036			61,500.00	61,500.00	250,656.25	
05/01/2037	135,000	4.250%	61,500.00	196,500.00		
11/01/2037			58,631.25	58,631.25	255,131.25	
05/01/2038	140,000	4.250%	58,631.25	198,631.25		
11/01/2038			55,656.25	55,656.25	254,287.50	
05/01/2039	145,000	4.250%	55,656.25	200,656.25		
11/01/2039			52,575.00	52,575.00	253,231.25	
05/01/2040	150,000	4.250%	52,575.00	202,575.00		
11/01/2040			49,387.50	49,387.50	251,962.50	
05/01/2041	160,000	4.500%	49,387.50	209,387.50		
11/01/2041			45,787.50	45,787.50	255,175.00	
05/01/2042	165,000	4.500%	45,787.50	210,787.50		
11/01/2042			42,075.00	42,075.00	252,862.50	
05/01/2043	175,000	4.500%	42,075.00	217,075.00		
11/01/2043			38,137.50	38,137.50	255,212.50	
05/01/2044	180,000	4.500%	38,137.50	218,137.50		
11/01/2044			34,087.50	34,087.50	252,225.00	
05/01/2045	190,000	4.500%	34,087.50	224,087.50		
11/01/2045			29,812.50	29,812.50	253,900.00	
05/01/2046	200,000	4.500%	29,812.50	229,812.50		
11/01/2046			25,312.50	25,312.50	255,125.00	
05/01/2047	205,000	4.500%	25,312.50	230,312.50		
11/01/2047			20,700.00	20,700.00	251,012.50	
05/01/2048	215,000	4.500%	20,700.00	235,700.00		
11/01/2048			15,862.50	15,862.50	251,562.50	
05/01/2049	225,000	4.500%	15,862.50	240,862.50		
11/01/2049			10,800.00	10,800.00	251,662.50	

BOND DEBT SERVICE
Windward Community Development District (Osceola County, Florida)
$4,230,000 Special Assessment Revenue Bonds, Series 2020A-1

Period Ending	
Principal	
Coupon	
Interest	
Debt Service	Annual Debt Service	
05/01/2050	235,000	4.500%	10,800.00	245,800.00		
11/01/2050			5,512.50	5,512.50	251,312.50	
05/01/2051	245,000	4.500%	5,512.50	250,512.50		
11/01/2051					250,512.50	
	4,230,000		3,536,950.43	7,766,950.43	7,766,950.43	

BOND DEBT SERVICE

Windward Community Development District (Osceola County, Florida)
$8,010,000 Special Assessment Revenue Bonds, Series 2020A-2

Period Ending	

Principal	

Coupon	

Interest	
Debt Service	Annual Debt Service	
10/29/2020						
05/01/2021			178,178	178,178		
11/01/2021			176,220	176,220	354,398	
05/01/2022			176,220	176,220		
11/01/2022			176,220	176,220	352,440	
05/01/2023			176,220	176,220		
11/01/2023			176,220	176,220	352,440	
05/01/2024			176,220	176,220		
11/01/2024			176,220	176,220	352,440	
05/01/2025			176,220	176,220		
11/01/2025			176,220	176,220	352,440	
05/01/2026			176,220	176,220		
11/01/2026			176,220	176,220	352,440	
05/01/2027			176,220	176,220		
11/01/2027			176,220	176,220	352,440	
05/01/2028			176,220	176,220		
11/01/2028			176,220	176,220	352,440	
05/01/2029			176,220	176,220		
11/01/2029			176,220	176,220	352,440	
05/01/2030			176,220	176,220		
11/01/2030			176,220	176,220	352,440	
05/01/2031			176,220	176,220		
11/01/2031			176,220	176,220	352,440	
05/01/2032			176,220	176,220		
11/01/2032			176,220	176,220	352,440	
05/01/2033			176,220	176,220		
11/01/2033			176,220	176,220	352,440	
05/01/2034			176,220	176,220		
11/01/2034			176,220	176,220	352,440	
05/01/2035			176,220	176,220		
11/01/2035	8,010,000	4.400%	176,220	8,186,220	8,362,440	
	8,010,000		5,288,558	13,298,558	13,298,558	

	Acquisition General Account		
	
ARBITRAGE REBATE CALCULATION DETAIL REPORT		
	
RECEIPTS	FUTURE VALUE @ BOND YIELD OF	
DATE	DESCRIPTION	(PAYMENTS)	(4.384434%)	
10/29/20	Beg Bal	-8,308,336.57	-10,101,342.84	
03/17/21	2,949,524.24	3,526,928.62	
05/26/21	534.20	633.49	
08/09/21	From Ret	-2,646,218.88	-3,110,576.24	
02/06/23	165.00	181.80	
05/09/23	-165.00	-179.78	
06/28/23	5,621,913.45	6,089,380.73	
07/18/23	2,750.00	2,971.50	
08/02/23	7,583.55	8,180.55	
08/17/23	21,121.15	22,742.74	
09/30/23	Bal	2,552,044.36	2,733,780.49	
09/30/23	Acc	11,218.71	12,017.62	
05/01/25	TOTALS:	212,134.21	-815,281.32	

ISSUE DATE:	10/29/20	
REBATABLE ARBITRAGE:	
-815,281.32	
COMP DATE:	05/01/25	NET INCOME:	212,134.21	
BOND YIELD: 4.384434%	TAX INV YIELD:	0.997483%	

	Retainage Account		
	
ARBITRAGE REBATE CALCULATION DETAIL REPORT		
	
RECEIPTS	FUTURE VALUE @ BOND YIELD OF	
DATE	DESCRIPTION	(PAYMENTS)	(4.384434%)	
10/29/20	Beg Bal	-2,646,116.00	-3,217,169.25	
08/09/21	to Acq	2,646,218.88	3,110,576.24	
05/01/25	TOTALS:	102.88	-106,593.01	

ISSUE DATE:	10/29/20	
REBATABLE ARBITRAGE:	
-106,593.01	
COMP DATE:	05/01/25	NET INCOME:	102.88	
BOND YIELD: 4.384434%	TAX INV YIELD:	0.004999%	

ARBITRAGE REBATE CALCULATION DETAIL REPORT

FUTURE VALUE @
RECEIPTS	BOND YIELD OF
DATE	DESCRIPTION	(PAYMENTS)	(4.384434%)

10/29/20	Beg	Bal	-127,656.25	-155,205.50	
11/02/20			0.05	0.06	
12/01/20			0.52	0.63	
01/04/21			0.54	0.65	
02/01/21			0.54	0.65	
03/01/21			0.49	0.59	
04/01/21			0.54	0.64	
05/03/21			0.52	0.62	
06/01/21			0.54	0.64	
07/01/21			0.52	0.61	
08/02/21			0.54	0.64	
09/01/21			0.54	0.63	
10/04/21			0.52	0.61	
11/02/21			0.54	0.63	
12/02/21			0.52	0.60	
01/04/22			0.54	0.62	
02/02/22			0.54	0.62	
03/02/22			0.49	0.56	
04/04/22			0.54	0.62	
05/03/22			0.52	0.59	
06/02/22			0.54	0.61	
07/05/22			0.52	0.59	
08/02/22			0.54	0.61	
09/02/22			84.20	94.51	
10/04/22			157.38	175.98	
11/02/22			193.06	215.14	
12/02/22			204.60	227.18	
01/04/23			238.52	263.83	
02/02/23			253.74	279.72	
03/02/23			230.13	252.77	
04/04/23			310.57	339.82	
05/02/23			387.52	422.58	
06/02/23			401.16	435.88	
07/05/23			398.71	431.50	
08/02/23			464.63	501.21	
09/05/23			580.05	623.23	
09/30/23	Bal		127,656.25	136,746.90	
09/30/23	Acc		561.34	601.31	
05/01/25	TOTALS:	4,476.76	-13,580.91	

ISSUE DATE:	10/29/20	
REBATABLE ARBITRAGE:	
-13,580.91	
COMP DATE:	05/01/25	NET INCOME:	4,476.76	
BOND YIELD: 4.384434%	TAX INV YIELD:	1.189536%	

ARBITRAGE REBATE CALCULATION DETAIL REPORT

FUTURE VALUE @
RECEIPTS	BOND YIELD OF
DATE	DESCRIPTION	(PAYMENTS)	(4.384434%)

10/29/20	Beg	Bal	-177,199.00	-215,439.98	
06/30/21			5.21	6.15	
11/01/21			979.00	1,139.48	
11/01/21			2.23	2.60	
02/01/22			5,062.20	5,828.48	
05/02/22			14,850.00	16,911.46	
05/02/22			2.16	2.46	
08/01/22			10,560.00	11,897.67	
08/01/22			2.10	2.37	
11/01/22			15,730.00	17,531.45	
11/01/22			97.44	108.60	
02/01/23			10,670.00	11,763.72	
02/01/23			609.65	672.14	
05/01/23			720.21	785.47	
05/01/23			22,990.00	25,073.23	
08/01/23			9,020.00	9,731.26	
08/01/23			962.23	1,038.10	
09/30/23	Bal		88,398.94	94,694.00	
09/30/23	Acc		386.90	414.45	
05/01/25	TOTALS:	3,849.27	-17,836.89	

ISSUE DATE:	10/29/20	
REBATABLE ARBITRAGE:	
-17,836.89	
COMP DATE:	05/01/25	NET INCOME:	3,849.27	
BOND YIELD: 4.384434%	TAX INV YIELD:	0.863848%	

	ARBITRAGE REBATE CALCULATION DETAIL REPORT		
	
RECEIPTS	FUTURE VALUE @ BOND YIELD OF	
DATE	DESCRIPTION	(PAYMENTS)	(4.384434%)	
10/29/20	Beg Bal	-179,494.18	-218,230.48	
05/01/21	90,242.93	107,338.56	
11/01/21	89,251.25	103,881.70	
05/02/22	-89,244.45	-101,633.25	
05/02/22	89,251.25	101,641.00	
05/01/25	TOTALS:	6.80	-7,002.47	

ISSUE DATE:	10/29/20	
REBATABLE ARBITRAGE:	
-7,002.47	
COMP DATE:	05/01/25	NET INCOME:	6.80	
BOND YIELD: 4.384434%	TAX INV YIELD:	0.005023%	

	ARBITRAGE REBATE CALCULATION DETAIL REPORT		
	
RECEIPTS	FUTURE VALUE @ BOND YIELD OF	
DATE	DESCRIPTION	(PAYMENTS)	(4.384434%)	
10/29/20	Beg Bal	-354,398.00	-430,879.96	
05/01/21	178,178.00	211,932.05	
11/01/21	176,220.00	205,106.75	
02/01/22	-7,411.58	-8,533.49	
02/01/22	7,425.00	8,548.94	
05/02/22	-156,310.00	-178,008.76	
05/02/22	156,310.00	178,008.76	
08/01/22	-7,865.00	-8,861.29	
08/01/22	7,865.00	8,861.29	
05/01/25	TOTALS:	13.42	-13,825.71	

ISSUE DATE:	10/29/20	
REBATABLE ARBITRAGE:	
-13,825.71	
COMP DATE:	05/01/25	NET INCOME:	13.42	
BOND YIELD: 4.384434%	TAX INV YIELD:	0.005021%	

ARBITRAGE REBATE CALCULATION DETAIL REPORT

FUTURE VALUE @
RECEIPTS	BOND YIELD OF
DATE	DESCRIPTION	(PAYMENTS)	(4.384434%)

10/29/20	Beg	Bal	-202,000.00	-245,593.23	
10/29/20			42,500.00	51,671.84	
10/29/20			6,000.00	7,294.85	
10/29/20			40,000.00	48,632.32	
10/30/20			46,750.00	56,832.18	
11/16/20			5,675.00	6,885.59	
12/01/20			1,500.00	1,816.69	
02/22/22			29,000.00	33,305.43	
09/30/23	Bal		31,527.80	33,772.96	
09/30/23	Acc		137.99	147.82	
05/01/25	TOTALS:	1,090.79	-5,233.54	

ISSUE DATE:	10/29/20	
REBATABLE ARBITRAGE:	
-5,233.54	
COMP DATE:	05/01/25	NET INCOME:	1,090.79	
BOND YIELD: 4.384434%	TAX INV YIELD:	0.842485%	

	ARBITRAGE REBATE CALCULATION DETAIL REPORT		
	
RECEIPTS	FUTURE VALUE @ BOND YIELD OF	
DATE	DESCRIPTION	(PAYMENTS)	(4.384434%)	
05/01/21	-1,780.00	-2,117.20	
05/01/22	-1,830.00	-2,084.29	
05/01/23	-1,960.00	-2,137.60	
05/01/25	TOTALS:	-5,570.00	-6,339.10	

ISSUE DATE:	10/29/20	REBATABLE ARBITRAGE: -6,339.10 COMP DATE:	05/01/25
BOND YIELD: 4.384434%

Section V

Windward COD

This Data Sharing And Usage Agreement, hereafter referred to as" Agreement," establishes the terms and conditions under which the Windward CDD, hereafter referred to as agency, can acquire and use Osceola County Property Appraiser (OCPA) data that is exempt from Public Records disclosure as defined in FS 119.071.
Please note the referenced statute has amended as of October 1, 2021. The paragraph below reflects the changes.

The confidentiality of personal identifying and location information including: names, mailing address, or any other descriptive property information that may reveal identity or home address pertaining to parcels owned by individuals that have received exempt/confidential status, hereafter referred to as confidential personal identifying and location information, will be protected as follows:
The agency will not release confidential personal identifying and location information that may reveal identifying and location information of individuals exempted from Public Records disclosure.
The agency will not present the confidential personal identifying and location information in the results of data analysis (including maps) in any manner that would reveal personal identifying and location information of individuals exempted from Public Records disclosure.
The agency shall comply with all State laws and regulations governing the confidentiality of personal identifying and location information that is the subject of this Agreement.
The agency shall ensure any employee granted access to confidential personal identifying and location information is subject to the terms and conditions of this Agreement.
The agency shall ensure any third party granted access to confidential personal identifying and location information is subject to the terms and conditions of this Agreement. Acceptance of these terms must be provided in writing to the agency by the third party before personal identifying and location information is released.
The terms of this Agreement shall commence on January 1, 2024 and shall run until December 31, 2024, the date if signature by the parties notwithstanding. This Agreement shall not automatically renew. A new agreement will be provided annually for the following year.
IN WITNESS THEREOF, both the Osceola County Property Appraiser, through its duly authorized representative, and the agency, through its duly authorized representative, have hereunto executed this Data Sharing and Usage Agreement as of the last below written date.

OSCEOLA COUNTY PROPERTY APPRAISER

Signature:	_ Print:	Katrina S. Scarborough
Date:	 _

Windward CDD

Date:	\I JI 'fj �2

Please returned signed original copy, no later than January 31, 2024

2505 E IRLO BRONSON MEMORIAL HWY KISSIMMEE, FL 34744
(407) 742-5000
INFO@PROPERTY-APPRAISER.ORG • PROPERTY-APPRAISER.ORG

Section VI

Section C

Section 1

Windward  Community Development District

Summary of Check Register

Noverber 30, 2023 through January 3, 2024

Fund	Date	Check No.'s	Amount

General Fund		
	12/6/23	787-789	$	139,990.21	
	12/13/23	790-791	$	12,585.24	
	12/19/23	792-799	$	25,872.36	
	1/3/23	800-802	$	69,738.10	

Total Amount	$	248,185.91

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	1/10/24	PAGE	1
*** CHECK DATES 11/30/2023 - 01/03/2024 ***	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	#
12/06/23 00010 11/30/23 9100 861 202311 320-53800-43500	*	4,286.78
000 SHADOW TREE LN
DUKE ENERGY	4,286.78 000787

12/06/23 00009	11/23/23	
	11/28/23	
	11/28/23	
	11/28/23	
	11/28/23	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
00262245 202311 320-53800-43100	*	73,719.35
7700 FOUR SEASONS
00262245 202311 320-53800-43100	*	39.41
7900 FOUR SEASONS
00262245 202311 320-53800-43100	*	57.09
7900 FOUR SEASON BLVD ODD
00262245 202311 320-53800-43100	*	29.50
7980 FOUR SEASONS BLVD GH
00262245 202311 320-53800-43100	*	57,817.45
0 FOUR SEASONS BLVD
TOHO WATER AUTHORITY	131,662.80 000788
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/06/23 00022 11/25/23 7132576	202311 310-51300-32300	*	4,040.63
TRUSTEE FEES SER2020A-1&2
US BANK	4,040.63 000789

12/13/23 00010	12/06/23	
	12/06/23	
	12/08/23	
	12/08/23	
	12/08/23	
	12/08/23	
	12/08/23	
	12/08/23	
	12/12/23	
	12/12/23	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9100 861 202311 320-53800-43000	*	633.86
79811 FOUR SEASONS BLVD
9100 861 202311 320-53800-43500	*	1,541.53
000 FOUR SEASONS BLVD
9100 861 202311 320-53800-43000	*	30.79
24081 SANDY CREEK TRAIL
9100 861 202311 320-53800-43000	*	158.73
7980 FOUR SEASONS BLVD
9100 861 202311 320-53800-43000	*	73.21
77001 FOUR SEASONS BLVD
9100 861 202311 320-53800-43000	*	24.65
78151 FOUR SEASONS BLVD
9100 861 202311 320-53800-43000	*	65.10
21051 PEBBLE PASSAGE LN
9100 861 202311 320-53800-43000	*	30.79
79011 HANSON BAY PL
9100 861 202311 320-53800-43500	*	1,728.15
4 SEASONS PH1B SL
9101 537 202311 320-53800-43500	*	1,846.25
000 FOUR SEASON BLVD LITE
DUKE ENERGY	6,133.06 000790
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/13/23 00001 12/01/23 208	202312 310-51300-34000	*	3,443.92
MANAGEMENT FEES - DEC 23
12/01/23 208	202312 310-51300-35200	*	88.33
WEBSITE ADMIN - DEC 23
WWRD --WINDWARD--	ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	1/10/24	PAGE	2
*** CHECK DATES 11/30/2023 - 01/03/2024 ***	WINDWARD CDD - GENERAL FUND
BANK A GENERAL FUND

DATE	DATE	
	12/01/23	
	12/01/23	
	12/01/23	
	12/01/23	
	12/01/23	
	12/01/23	
	12/01/23	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
208	202312 310-51300-35100	*	154.48
INFORMATION TECH - DEC 23
208	202312 310-51300-31300	*	801.67
DISSEMINATION - DEC 23
208	202312 310-51300-51000	*	.63
OFFICE SUPPLIES
208	202312 310-51300-42000	*	37.57
POSTAGE
209	202312 320-53800-12000	*	1,476.00
FIELD MANAGEMENT - DEC 23
209	202312 320-53800-34100	*	195.49
DOG WASTE CAN
209	202312 320-53800-34100	*	254.09
DOG WASTE STATION BASKET
GOVERNMENTAL MANAGEMENT SERVICES	6,452.18 000791
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/19/23 00014 12/08/23 13362	202312 320-53800-47000	*	120.00
WI-PAK MONTHLY SVC-DEC23
ACCESS CONTROL TECHNOLOGIES, INC.	120.00 000792
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/19/23 00041 11/30/23 16903	202311 320-53800-47100	*	375.00
LAKE MAINTENANCE NOV23
AQUATIC WEED MANAGEMENT, INC	375.00 000793
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/19/23 00021 10/19/23 5396	202310 320-53800-47500	*	6,625.00
REPAIR 15 COLUMNS
BERRY CONSTRUCTION OF CENTRAL FL	6,625.00 000794
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/19/23 00010 12/18/23 9100 861 202312 320-53800-43500	*	1,755.24
000 SAND HILL RD
DUKE ENERGY	1,755.24 000795
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/19/23 00042 11/30/23 241079	202311 320-53800-47000	*	990.00
WILSON/SANDHILL MAINT
11/30/23 241080	202311 320-53800-47000	*	990.00
WILSON/SANDHILL MAINT
11/30/23 241081	202311 320-53800-47000	*	990.00
WILSON/SANDHILL MAINT
12/01/23 241123	202312 320-53800-46800	*	12,725.44
LANDSCAPE MAINT - DEC23
JUNIPER LANDSCAPING OF FLORIDA, LLC	15,695.44 000796
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/19/23 00002 12/13/23 122751	202311 310-51300-31500	*	251.68
GENERAL COUNSEL - NOV 23
LATHAM,LUNA,EDEN & BEAUDINE,LLP	251.68 000797
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
WWRD --WINDWARD--	ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	1/10/24	PAGE	3
*** CHECK DATES 11/30/2023 - 01/03/2024 ***	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	#
12/19/23 00049 11/28/23 55698949 202311 320-53800-57400	*	50.00
PEST CONTROL - NOV23
MASSEY SERVICES INC	50.00 000798
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/19/23 00045 11/30/23 7710-B	202311 320-53800-46900	*	1,000.00 CLEAN BASIN FOUNTAIN11/23
SITEX AQUATICS LLC	1,000.00 000799
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/03/24 00010 12/29/23 9100 861 202312 320-53800-43500	*	3,572.33
000 SHADOW TREE LN
DUKE ENERGY	3,572.33 000800
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/03/24 00011 12/15/23 18-021(7 202311 310-51300-31100	*	525.00
ENGINEERING FEE NOV23
POULOS & BENNETT	525.00 000801
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/03/24 00009 12/23/23 00262245 202312 320-53800-43100	*	65,640.77
7700 FOUR SEASONS
TOHO WATER AUTHORITY	65,640.77 000802
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	248,185.91
TOTAL FOR REGISTER	248,185.91

WWRD --WINDWARD--	ZYAN

Section 2

Windward
Community Development District

Unaudited Financial Reporting
November 30, 2023

TABLE OF CONTENTS

1		Balance Sheet	

2-3	
	General Fund Income Statement	

4	
	Series 2018 - A1 Debt Service Income Statement	

5	
	Series 2020 - A1 Debt Service Income Statement	

6	
	Series 2020 - A2 Debt Service Income Statement	

7	
	Series 2018 Capital Projects Income Statement	

8	
	Series 2020 Capital Projects Income Statement	

9-10	
	Month To Month	

11-12	
	Long Term Debt Summary	

13	
	Assessment Receipt Schedule	

Windward
Community Development District Combined Balance Sheet November 30, 2023

General
Fund

Debt Service
Fund

Capital Projects
Fund

Totals
Governmental Funds

Assets:
Cash	
$	
596,545	$	-	
$	-	
$	596,545	
Due from Other	$	20,862	$	-	$	-	$	20,862	
Due from General Fund	$	-	$	155,482	$	-	$	155,482	
Investments
Series 2018 A-1/A-2 Reserve A-1	

$	

-	$	121,730	

$	-	

$	121,730	
Reserve A-2	$	-	$	145	$	-	$	145	
Revenue	$	-	$	30,470	$	-	$	30,470	
Construction
Series 2020 A-1/A-2	$	-	$	-	$	5,483	$	5,483	
Reserve A-1	$	-	$	127,656	$	-	$	127,656	
Reserve A-2	$	-	$	76,304	$	-	$	76,304	
Revenue	$	-	$	153,557	$	-	$	153,557	
Prepayment A-2	$	-	$	400,304	$	-	$	400,304	
Construction	$	-	$	-	$	2,574,905	$	2,574,905	
Cost of Issuance	$	-	$	-	$	31,810	$	31,810	
Total Assets	$	617,406	$	1,065,648	$	2,612,198	$	4,295,253	
Liabilities:
Accounts Payable	

$	158,205	

$	

-	$	

-	$	158,205	
Due to Debt Service Fund	$	155,482	$	-	$	-	$	155,482	
Total Liabilities	$	313,687	$	-	$	-	$	313,687	
Fund Balances:
Restricted for:					
Debt Service	$	-	$	1,065,648	$	-	$	1,065,648	
Capital Projects	$	-	$	-	$	2,612,198	$	2,612,198	
Unassigned	$	303,719	$	-	$	-	$	303,719	
Total Fund Balances	$	303,719	$	1,065,648	$	2,612,198	$	3,981,565	
					
Total Liabilities & Fund Balance	$	617,406	$	1,065,648	$	2,612,198	$	4,295,253	

Revenues		
Assessments - Tax Roll	$	1,111,941	$	339,020	$	339,020	$	-	
Miscellaneous Revenue	$	-	$	-	$	5,265	$	5,265	
Deficit Funding	$	105,000	$	24,730	$	24,730	$	-	
Total Revenues	$	1,216,941	$	363,750	$	369,015	$	5,265	

Expenditures:					
General & Administrative:					
Supervisors Fees	$	4,800	$	800	$	-	$	800	
FICA Expense	$	367	$	61	$	-	$	61	
Engineering	$	16,000	$	2,667	$	525	$	2,142	
Attorney	$	25,000	$	4,167	$	1,800	$	2,367	
Arbitrage	$	900	$	450	$	450	$	-	
Dissemination	$	9,620	$	1,603	$	2,103	$	(500)	
Annual Audit	$	6,500	$	-	$	-	$	-	
Trustee Fees	$	8,008	$	4,041	$	4,041	$	-	
Assessment Administration	$	5,300	$	5,300	$	5,300	$	-	
Management Fees	$	41,327	$	6,888	$	6,888	$	0	
Information Technology	$	1,855	$	309	$	309	$	0	
Website Maintenance	$	1,060	$	177	$	177	$	0	
Telephone	$	125	$	21	$	-	$	21	
Postage	$	800	$	133	$	48	$	86	
Travel Per Diem	$	660	$	110	$	-	$	110	
Printing & Binding	$	500	$	83	$	23	$	61	
Insurance	$	6,586	$	6,586	$	6,197	$	389	
Legal Advertising	$	1,500	$	250	$	-	$	250	
Other Current Charges	$	2,000	$	333	$	79	$	255	
Office Supplies	$	150	$	25	$	1	$	24	
Property Appraiser	$	500	$	-	$	-	$	-	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative:	$	133,733	$	34,179	$	28,115	$	6,064	

Operation & Maintenance		
Field Expenditures		
Field Services	$	17,712	$	2,952	$	2,952	$	(0)	
Facility Maintenance	$	10,000	$	1,667	$	-	$	1,667	
Electric	$	158,992	$	26,499	$	24,365	$	2,133	
Water & Sewer	$	531,795	$	88,633	$	227,505	$	(138,872)	
Security Building Maintenance	$	10,000	$	1,667	$	3,502	$	(1,835)	
Landscape Maintenance	$	237,545	$	39,591	$	24,961	$	14,629	
Landscape Contingency	$	40,000	$	6,667	$	2,310	$	4,357	
Property Insurance	$	5,664	$	5,664	$	6,012	$	(348)	
Fountain Maintenance	$	14,600	$	2,433	$	2,229	$	205	
Lake Maintenance	$	9,000	$	1,500	$	2,950	$	(1,450)	
Irrigation Repairs	$	25,000	$	4,167	$	3,120	$	1,047	
Lighting Maintenance	$	2,500	$	417	$	-	$	417	
Monument Maintenance	$	1,400	$	233	$	10,025	$	(9,792)	
Roadway Maintenance	$	9,000	$	1,500	$	-	$	1,500	
Contingency	$	10,000	$	1,667	$	10,140	$	(8,473)	
Total Operations & Maintenance Expenditures	$	1,083,208	$	185,255	$	320,071	$	(134,816)	
					
Total Expenditures	$	1,216,941	$	219,434	$	348,186	$	(128,752)	
					
Excess (Deficiency) of Revenues over Expenditures	$	-		$	20,830		
					
Fund Balance - Beginning	$	-		$	282,889		
					
Fund Balance - Ending	$	-		$	303,719		

Revenues					
Assessments - 2018 A1 Tax Roll	$	243,648	$	74,286	$	74,286	$	-	
Interest Income	$	250	$	42	$	2,172	$	2,131	
Total Revenues	$	243,898	$	74,328	$	76,458	$	2,131	

Expenditures:					
Series 2018A-1
Interest - 11/1	
$	92,495	
$	92,495	
$	92,495	
$	-	
Principal - 5/1	$	60,000	$	-	$	-	$	-	
Interest - 5/1	$	92,495	$	-	$	-	$	-	
Total Expenditures	$	244,990	$	92,495	$	92,495	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	(1,092)		$	(16,037)		
					
Fund Balance - Beginning	$	119,287		$	244,509		
					
Fund Balance - Ending	$	118,195		$	228,473		

Revenues					
Assessments - 2020 A1 Tax Roll	$	255,379	$	77,863	$	77,863	$	-	
Interest Income	$	-	$	-	$	3,731	$	3,731	
Total Revenues	$	255,379	$	77,863	$	81,593	$	3,731	

Expenditures:					
Series 2020A-1
Interest - 11/1	
$	86,926	
$	86,926	
$	86,926	
$	-	
Principal - 5/1	$	80,000	$	-	$	-	$	-	
Interest - 5/1	$	86,926	$	-	$	-	$	-	
Total Expenditures	$	253,853	$	86,926	$	86,926	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	1,527		$	(5,333)		

Fund Balance - Beginning	$	95,755		$	225,311	
				
Fund Balance - Ending	$	97,281		$	219,978	

Revenues			
Assessments - 2020 A2 Direct	$	156,640	$	-	$	-	$	-	
Assessments - Prepayments	$	-	$	-	$	400,304	$	400,304	
Interest Income	$	-	$	-	$	6,080	$	6,080	
Total Revenues	$	156,640	$	-	$	406,384	$	406,384	

Expenditures:			
Series 2020A-2
Interest - 11/1	
$	78,320	
$	78,320	$	78,320	$	-	
Special Call - 11/1	$	-	$	-	$	580,000	$	(580,000)	
Interest - 5/1	$	78,320	$	-	$	-	$	-	
Total Expenditures	$	156,640	$	78,320	$	658,320	$	(580,000)	
					
Excess (Deficiency) of Revenues over Expenditures	$	-		$	(251,936)		
					
Fund Balance - Beginning	$	205,085		$	868,988		
					
Fund Balance - Ending	$	205,085		$	617,052		

Revenues

Interest	

$	

-	$	

-	$	49	

$	49	
Total Revenues	$	-	$	-	$	49	$	49	

Expenditures:

Capital Outlay	

$	

-	$	

-	$	-	

$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	49		
					
Fund Balance - Beginning	$	-	$	5,434		
					
Fund Balance - Ending	$	-	$	5,483		

Revenues		
Interest	$	-	$	-	$	23,143	$	23,143	
Total Revenues	$	-	$	-	$	23,143	$	23,143	

Expenditures:
Capital Outlay	

$	

-	$	

-	$	-	

$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
					
Excess Revenues (Expenditures)	$	-	$	23,143		
					
Fund Balance - Beginning	$	-	$	2,583,572		
					
Fund Balance - Ending	$	-	$	2,606,715		

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

Revenues

Assessments - Tax Roll	$	-  $	339,020  $		

-  $		

-  $		

-  $	

-  $		

-  $	

-  $		

-  $		

-  $	

-  $		

-  $	339,020	
Assessments - Direct	$	-  $	-  $		-  $		-  $		-  $	-  $		-  $	-  $		-  $		-  $	-  $		-  $	-	
Miscellaneous Revenue	$	-  $	5,265  $		-  $		-  $		-  $	-  $		-  $	-  $		-  $		-  $	-  $		-  $	5,265	
Deficit Funding	$	24,730  $	-  $		-  $		-  $		-  $	-  $		-  $	-  $		-  $		-  $	-  $		-  $	24,730	
Total Revenues	$	24,730  $	344,285  $		-  $		-  $		-  $	-  $		-  $	-  $		-  $		-  $	-  $		-  $	369,015	

Expenditures:

General & Administrative:

Supervisors Fees FICA Expense Engineering Attorney Arbitrage Dissemination Annual Audit Trustee Fees
Assessment Administration Management Fees Information Technology Website Maintenance Telephone
Postage
Travel Per Diem Printing & Binding Insurance
Legal Advertising Other Current Charges Office Supplies Property Appraiser Property Taxes
Dues, Licenses & Subscriptions

$	-  $
$	-  $
$	-  $
$	1,548  $
$	-  $
$	1,302  $
$	-  $
$	-  $
$	5,300  $
$	3,444  $
$	155  $
$	88  $
$	-  $
$	10  $
$	-  $
$	-  $
$	6,197  $
$	-  $
$	39  $
$	0  $
$	-  $
$	-  $
$	175  $

-  $
-  $
525  $
252  $
450  $
802  $
-  $
4,041  $
-  $
3,444  $
155  $
88  $
-  $
37  $
-  $
23  $
-  $
-  $
40  $
1  $
-  $
-  $
-  $

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

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

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

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

-  $	-
-  $	-
-  $	525
-  $	1,800
-  $	450
-  $	2,103
-  $	-
-  $	4,041
-  $	5,300
-  $	6,888
-  $	309
-  $	177
-  $	-
-  $	48
-  $	-
-  $	23
-  $	6,197
-  $	-
-  $	79
-  $	1
-  $	-
-  $	-
-  $	175

Total General & Administrative:	$	18,258  $	9,857  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	28,115

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

$	1,476  $
$	-  $
$	-  $
$	12,190  $
$	116,703  $
$	2,922  $
$	12,236  $
$	2,310  $
$	6,012  $
$	1,229  $
$	2,575  $
$	2,080  $
$	-  $
$	10,025  $
$	-  $
$	7,050  $

1,476  $
-  $
-  $
12,175  $
110,801  $
580  $
12,725  $
-  $
-  $
1,000  $
375  $
1,040  $
-  $
-  $
-  $
3,090  $

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

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

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

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

-  $	2,952
-  $	-
-  $	-
-  $	24,365
-  $	227,505
-  $	3,502
-  $	24,961
-  $	2,310
-  $	6,012
-  $	2,229
-  $	2,950
-  $	3,120
-  $	-
-  $	10,025
-  $	-
-  $	10,140

Excess (Deficiency) of Revenues over Expenditures	$	(170,336)  $	191,166  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	20,830

Total Expenditures	$	195,066  $	153,119  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	348,186

Total Operations & Maintenance Expenses	$	176,808  $	143,263  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	320,071

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)	
PRINCIPAL PAYMENT - 05/01/23	($55,000)	
CURRENT BONDS OUTSTANDING	$3,255,000	

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	

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)	
PRINCIPAL PAYMENT - 05/01/23	($80,000)	
CURRENT BONDS OUTSTANDING	$4,075,000	

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	$78,320	
RESERVE FUND BALANCE	$76,304	
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)	
SPECIAL CALL - 02/01/23	($1,045,000)	
PRINCIPAL PAYMENT - 05/01/23	($96,360)	
SPECIAL CALL - 05/01/23	($410,000)	
SPECIAL CALL - 08/01/23	($410,000)	
SPECIAL CALL - 11/01/23	($580,000)	
CURRENT BONDS OUTSTANDING	$2,883,640	

Windward
Community Development District Special Assessment Receipts Fiscal Year 2024

Gross	$ 1,182,916.77	$	259,200.00  $	271,680.00	$1,713,796.77	
	$ 1,111,941.76	$	243,648.00  $	255,379.20	$1,610,968.96	

Date	Distribution	Gross Amount	Discount/Penalty	Commission	Interest	Net Receipts

ON ROLL ASSESSMENTS

ASSESSED THROUGH COUNTY
69.02%	15.12%	15.85%	100.00%

General Fund

S2018 A1 DSF
Portion

S2020 A1 DSF
Portion	Total

11/10/23	ACH	$13,271.45	$0.00		($265.43)	$0.00	$13,006.02		$8,977.17	$1,967.07	$2,061.78	$13,006.02	
11/24/23	ACH	$487,921.16	$0.00		($9,758.42)	$0.00	$478,162.74		$330,043.06	$72,318.83	$75,800.85	$478,162.74	
	TOTAL	$	501,192.61	$	-	$	(10,023.85)	$	-	$	491,168.76		$  339,020.23	$	74,285.90	$	77,862.63	$ 491,168.76	

30%
$ 1,119,800.20

Gross Percent Collected
Balance Remaining to Collect

DIRECT BILL ASSESSMENTS

K. Hovnanian at Mystic Dunes, LLC		
Net Assessments	
$131,120.00	
$131,120.00	
Date
Received	Due
Date	Check
No.	Net
Assessed	Amount
Received	Debt Service
Fund 2020 A2	
4/1/24	$65,560.00		$0.00	
10/1/24	$65,560.00		$0.00	
	$	131,120.00	$	-	$	-	

Section D

Section 1

11/15/2023

Mr. Andy Hatton Winward CDD
2200 Formosa Gardens Blvd. Kissimmee, FL 34741
Phone: 352-551-3229
ahatton@gmscfl.com

RE: Winward CDD Camera System REVISION ONE (111623SR) Dear Mr. Hatton,
Thank you for giving us the opportunity to quote on your camera system requirements for Winward CDD, Mystic Dunes Golf Community Gate, 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 provide the camera system for Winward CDD. This effort will consist of installing two (2) cameras to monitor the community entrance/exit. Two (2) cameras will be installed on a new aluminum pole in the center island. One (1) camera will provide an overview of the entrance barrier; one (1) camera will provide an overview of the exit barrier. Each camera will be connected to a Network Video Recorder (NVR). The NVR will be located inside a lockable housing on the camera pole. To view recordings, a monitor may be connected to the NVR. Winward CDD may also provide high-speed internet service with a static IP address to the NVR in order to view recordings from a remote location.

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

BASE SYSTEM EQUIPMENT AND PRICE

Base System Equipment
2 ea Color bullet IP camera with:
2.8mm Lens
ColorVu
4 Megapixel resolution
Active strobe light and audio alarm to warn off intruders https://us.hikvision.com/sites/default/files/data_sheet/ds-2cd2t47g2- lsu_sl_c_datasheet_v5.5.114_20210812.pdf
1 ea Four (4) Channel Network Video Recorder (NVR) (4 TB) with:
Uninterruptible power supply 1 ea Aluminum camera pole
1 ea Lockable enclosure

Base System Price
Total base system price including
equipment, installation, and freight, as quoted:	$5,295.00

OPTIONS

Option #1: To provide the labor and materials necessary to install one (1) camera that will attempt to capture license plate images of vehicles entering/exiting the property. Additional license plate cameras can be added if the community wants to attempt to capture vehicles entering or exiting the property. Max 2.

ADD TO BASE SYSTEM:
1 ea License plate recognition camera with:
Vari-focal lens (8mm-32mm)
4 Megapixel resolution

Add to base system price:	+$1,480.00

NOTE: License plate cameras work optimally in areas where vehicles slow down and come to a complete stop and that are also well lit. No lighting has been included in this proposal.

INSTALLATION

Includes:
Installing all equipment.
Making all power and electrical connections to equipment.
Providing control wiring between equipment items.
Testing out system for proper operation.
Training owner in operation of system.
Concrete work required for mounting.

Does Not Include:
Grounding of fence, if required or applicable.
Decorative brick paver removal, if required or applicable.
Adequate signage, if required or applicable.
Providing electrical power to system equipment.
Adequate lighting, if required or applicable.
Costs for permits, bonds, surveys, drawings (which includes electrical, mechanical, engineering, elevation, etc.) or site plan modifications.
Concrete work required for construction of walls, islands or curb separations in or adjacent to roadways.
Removal of trees or other landscaping that may be required in order to install equipment.
Repair and/or replacement 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, high-speed internet connection with Static IP address for camera system.

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.
Annual Service Agreement
Equipment manufacturers recommend regular preventive maintenance, similar to automobiles and HVAC units. Consistent and professional service calls ensure your return on investment by enhancing equipment effectiveness, prolonging equipment

longevity, and minimizing downtime. Service technicians from Guardian Access Systems will perform factory-trained work on all of our installed equipment.
Benefits included in the maintenance plan:
5% discount on parts not related to vandalism.
10% discount on parts for service related to vandalism.
10% discount on 24/7 emergency services after business hours and weekends.
Service Support
At Guardian Access Solutions, 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. Guardian Access 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, Guardian Access is the right choice.
Quotation Expiration
This quotation remains valid for 15 days from the submission date. Guardian Access 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. Forty percent (40%) is due when all equipment is installed on site and must be received before the system is made operational. The remaining ten percent (10%) Net 30 after substantial completion.

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

Sincerely yours,

Stan Rubin
Guardian Access Solutions
dba Access Control Systems, LLC
Mobile: 321-695-0985 / Office: 407-422-8850 x256
stan.rubin@guardianaccess.com

Section 2

From: Rachel Klein <rachel.klein@comcast.net>
Subject: solar powered water aerator request for pond Date: December 27, 2023 at 11:39:41 AM EST
To: Jason Showe <jshowe@gmscfl.com>
Cc: Andy Hatton <ahatton@gmscfl.com>

Hi Jason,

It's a Public Health/Public Safety concern regarding standing water and mosquitos. Mosquitos breed in standing water and per agency guidelines/best practices standing water should be minimized. Solar powered water aerators are commonly used throughout the state to mitigate breeding and subsequent mosquito borne illness.

"Residents Urged to Take Precautions after Malaria Cases Reported in Southwest Florida Published on: Jul 26, 2023...PR23-68 Officials on Watch but Stress No Signs of Disease in Osceola County Osceola County, Florida – Osceola County Mosquito Control (OSMC) wants to remind Osceola County residents that they work year-round to protect the public from nuisance and disease transmitting mosquitoes. Last month, the Florida Department of Health (FLDOH) issued a statewide mosquito- borne illness advisory for local transmission of Malaria in Sarasota County." https://www.osceola.org/news/residents- urged-to-take-precautions-after-malaria-cases-reported-in-southwest-florida.stml

"Some mosquitoes are harmful and can spread viruses like West Nile, dengue, Zika, and parasites like malaria". https://www.cdc.gov/mosquitoes/mosquito-control/why-is-mosquito-control-important.html

"Water gardens and ornamental ponds are popular, but aerate them or stock with fish to reduce mosquito populations." https://www.floridahealth.gov/%5C/diseases-and-conditions/mosquito-borne-diseases/_documents/fl-resident-guide-to- mosquito-control-ifas.pdf
"...we also recommend the installation of lake fountains and aeration systems as a means to not only circulate the
otherwise stagnant areas of your pond but also provide additional aesthetic enhancements to the overall site. The splashing, wave action, ripples, and overall circulation created with these lake and pond aeration systems will ensure that your aquatic resource never becomes a breeding ground for mosquitoes" . https://www.solitudelakemanagement.com/mosquito-control-systems-products-techniques-and-services/

"The Department advises the public to remain diligent in their personal mosquito protection efforts by remembering to “Drain and Cover.”DRAIN standing water to stop mosquitoes from multiplying." https://www.floridahealth.gov/newsroom/2023/06/20230626-mosquito-borne-illnesses.pr.html

"Mosquitoes around the home can be reduced significantly by minimizing the amount of standing water available for mosquito breeding." https://www.osceola.org/agencies-departments/public-works/natural-resources/mosquito- control/controlling-mosquitoes.stml

Please let me know if you need additional information, I'm happy to provide additional citations and resources. Thanks
Rachel Klein