June 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, July 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 1. Roll Call 2. Pledge of Allegiance 3. Public Comment Period 4. Approval of Minutes of the June 19th Board of Supervisors Meeting 5. Public Hearing A. Consideration of Resolution 2024-05 Adopting the Fiscal Year 2025 Proposed Budget and Appropriating Funds B. Consideration of Resolution 2024-06 Imposing Special Assessments and Certifying an Assessment Roll 6. Staff Reports A. Attorney B. Engineer C. Field Manager D. District Manager i. Approval of Check Register ii. Balance Sheet and Income Statement iii. Review of Task List 7. Other Business 8. Supervisors’ Requests 9. Adjournment MINUTES OF MEETING WINDWARD COMMUNITY DEVELOPMENT DISTRICT The regular meeting of the Board of Supervisors of the Windward Community Development District was held Wednesday, June 19, 2024 at 1:00 p.m. at 7813 Four Seasons Boulevard, Kissimmee, Florida. Present and constituting a quorum were: Jimmy Clark Chairman Marvin Morris Assistant Secretary Gretta Akellino Assistant Secretary Carmen Renaud Assistant Secretary Also Present were: Jason Showe District Manager Kristen Trucco District Counsel Stephen Saha District Engineer by telephone Thomas Santos Field Manager Clayton Smith Field Manager Several Residents FIRST ORDER OF BUSINESS Roll Call Mr. Showe called the meeting to order and called the roll. SECOND ORDER OF BUSINESS Public Comment Ms. Batts stated today is a national holiday and I would like to think in the future we would not have the meeting on Juneteenth or any national holiday. Several residents commented on the following: excessive landscaping, cost of operating the fountain, unneeded uplighting, cost of landscape budget, mismanagement of irrigation system, irrigation clocks, missing trees, selection of landscape contractor should be made after more residents are on the CDD and HOA boards, condition of dog park, recoup damages from landscape company, exposed conduits by trail, request for the pledge of allegiance be recited before each meeting. THIRD ORDER OF BUSINESS Approval of the Minutes of the May 13, 2024 Meeting On MOTION by Ms. Akellino seconded by Mr. Clark with all in favor the minutes of the May 13, 2024 meeting were approved. FOURTH ORDER OF BUSINESS Presentation of Fiscal Year 2023 Audit Report Mr. Showe stated in the letter to management there were no current year or prior year findings or recommendations and this is a clean audit. On MOTION by Ms. Renaud seconded by Ms. Akellino with all in favor the fiscal year 2023 audit was accepted and staff was directed to transmit the final report to the State of Florida. FIFTH ORDER OF BUSINESS Staff Reports A. Attorney Ms. Trucco stated we had a call with the district engineer to confirm which tracts have received their certificates of completion. We have asked him to do a walk through to confirm which tracts we are adding to the CDD. He also has to sign a certificate as the district engineer certifying those tracts have received all the necessary approvals for the CDD to own and maintain them and for us to sign off on the deed. KHov has been assisting us in getting all the necessary signatures. We will continue to update you on that progress. HP1713 goes into effect July 1, 2024 and it has many provisions that apply to special districts but only two apply to CDDs and that is covered in this handout. This states that by October 1st of each fiscal year starting October 1, 2024 all CDDs must prepare a list of goals and objectives for each program and activity undertaken by the CDD as well as performance measuring standards. By December 1st of each year beginning December 1, 2024 the CDD has to determine if they have met those goals and objectives and prepare a report that they publish on their website that states the performance measurement standard that they use to determine whether or not they met their goals and objectives. This is something that before October 1st of each fiscal year each board will have to adopt and prepare a list of goals and objectives and by December 1s of each following year the CDD will have to publish the results of those goals and objectives on the district’s website. District management will prepare a list of goals and objectives and bring them to this board at your August or September meeting so that you can approve that form and tailor specific goals and objectives of the CDD. The house bill also repealed section 190.047, that required CDDs to hold a referendum and general election on the question of incorporation, that CDDs can actually incorporate and become their own city and this statute section requires them to take additional steps by holding a referendum and general election, that section has been repealed and is no longer in effect as of July 1, 2024. Mr. Showe stated since this affects all of our districts, we are preparing some generic goals and objectives since the timeline is short with the intent that the following year, we can tailor them specific to each district. B. Engineer There being no comments, the next item followed. C. Field Manager – Consideration of Proposals for Landscape Services Mr. Showe stated given the dollar amounts of the contract, we had to do a bid process by advertising in the newspaper, gave the bidders about three weeks, accepted the bids and staff has complied those bids. We sent to the board a summary of the bids and you have that in front of you today. Mr. Smith stated I am director of field services for GMS and I have worked with a lot of landscapers in a lot of communities, our intent is to always to help community pride and deliver that at a level of cost that is comparable for a community. This is one of the biggest responses I have seen for a landscape bid. We would like to deliver a landscaper to the community who can thrive here and partner with the community After discussion of the new scope of services, lack of specificity in current scope, accountability, contractor with pride in their service, responsiveness of contractor, joint contract with HOA, regular reports, irrigation source, the board took the following action. Mr. Morris moved to reject all bids, there being no second, the motion failed for lack of a second. On MOTION by Mr. Clark seconded by Ms. Renaud with all in favor Brightview, Duval, Floralawn and Prince and Sons were short listed and will be asked to make a presentation at a special meeting to be held on July 10, 2024 at 1:00 p.m. D. Manager i. Approval of Check Register On MOTION by Ms. Akellino seconded by Ms. Renaud with all in favor the check register was approved. ii. Balance Sheet and Income Statement A copy of the balance sheet and income statement were included in the agenda package. iii. Review of Task List An updated task list will be provided at the next meeting. SIXTH ORDER OF BUSINESS Other Business There being no comments, the next item followed. SEVENTH ORDER OF BUSINESS Supervisor’s Requests There being no comments, the next item followed. EIGHTH ORDER OF BUSINESS Adjournment On MOTION by Ms. Akellino seconded by Ms. Renaud with all in favor the meeting adjourned at 2:14 p.m. Secretary/Assistant Secretary Chairman/Vice Chairman RESOLUTION 2024-05 THE ANNUAL APPROPRIATION RESOLUTION OF THE WINDWARD COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGETS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2024, AND ENDING SEPTEMBER 30, 2025; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2024, submitted to the Board of Supervisors (“Board”) of the Windward Community Development District (“District”) proposed budgets (“Proposed Budget”) for the fiscal year beginning October 1, 2024 and ending September 30, 2025 (“Fiscal Year 2025”) along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Budget, the District filed a copy of the Proposed Budget with the local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and WHEREAS, the Board set a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and WHEREAS, the District Manager posted the Proposed Budget on the District’s website at least two days before the public hearing; and WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October 1st of each year, the Board, by passage of the Annual Appropriation Resolution, shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year; and WHEREAS, the District Manager has prepared a Proposed Budget, whereby the budget shall project the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WINDWARD COMMUNITY DEVELOPMENT DISTRICT: SECTION 1. BUDGET a. The Board has reviewed the Proposed Budget, a copy of which is on file with the office of the District Manager and at the District’s Local Records Office, and hereby approves certain amendments thereto, as shown in Section 2 below. b. The Proposed Budget, attached hereto as Exhibit A, as amended by the Board, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes (“Adopted Budget”), and incorporated herein by reference; provided, however, that the comparative figures contained in the Adopted Budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures. c. The Adopted Budget, as amended, shall be maintained in the office of the District Manager and at the District’s Local Records Office and identified as “The Budget for the Windward Community Development District for the Fiscal Year Ending September 30, 2025.” d. The Adopted Budget shall be posted by the District Manager on the District’s official website within thirty (30) days after adoption, and shall remain on the website for at least 2 years. SECTION 2. APPROPRIATIONS There is hereby appropriated out of the revenues of the District, for Fiscal Year 2025, the sum of $_____________to be raised by the levy of assessments and/or otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion: TOTAL GENERAL FUND $__________________ DEBT SERVICE FUND SERIES 2018 A1 $__________________ DEBT SERVICE FUND SERIES 2020 A1 DEBT SERVICE FUND SERIES 2020 A2 CAPITAL RESERVE FUNDS TOTAL ALL FUNDS $__________________ SECTION 3. BUDGET AMENDMENTS Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2025 or within 60 days following the end of the Fiscal Year 2025 may amend its Adopted Budget for that fiscal year as follows: a. A line-item appropriation for expenditures within a fund may be decreased or increased by motion of the Board recorded in the minutes, and approving the expenditure, if the total appropriations of the fund do not increase. b. The District Manager or Treasurer may approve an expenditure that would increase or decrease a line-item appropriation for expenditures within a fund if the total appropriations of the fund do not increase and if either (i) the aggregate change in the original appropriation item does not exceed the greater of $15,000 or 15% of the original appropriation, or (ii) such expenditure is authorized by separate disbursement or spending resolution. c. Any other budget amendments shall be adopted by resolution and consistent with Florida law. The District Manager or Treasurer must ensure that any amendments to the budget under paragraph c. above are posted on the District’s website within 5 days after adoption and remain on the website for at least 2 years. SECTION 4. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption. PASSED AND ADOPTED THIS 17th DAY OF JULY, 2024. ATTEST: WINDWARD COMMUNITY DEVELOPMENT DISTRICT By: Secretary/Assistant Secretary Its: Exhibit A: Adopted Budget for Fiscal Year 2025 Exhibit A Adopted Budget for Fiscal Year 2025 [FY 2025 Budget follows] RESOLUTION 2024-06 A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WINDWARD COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING SPECIAL ASSESSMENTS FOR FISCAL YEAR 2025; PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the Windward Community Development District (“District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District; and WHEREAS, the District is located in Osceola County, Florida (“County”); and WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District’s adopted capital improvement plan and Chapter 190, Florida Statutes; and WHEREAS, the Board of Supervisors (“Board”) of the District hereby determines to undertake various operations and maintenance and other activities described in the District’s budget (“Adopted Budget”) for the fiscal year beginning October 1, 2024, and ending September 30, 2025 (“Fiscal Year 2025”), attached hereto as Exhibit A and incorporated by reference herein; and WHEREAS, the District must obtain sufficient funds to provide for the operation and maintenance of the services and facilities provided by the District as described in the Adopted Budget; and WHEREAS, the provision of such services, facilities, and operations is a benefit to lands within the District; and WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose special assessments on benefitted lands within the District; and WHEREAS, it is in the best interests of the District to proceed with the imposition of the special assessments for operations and maintenance in the amount set forth in the Adopted Budget; and WHEREAS, the District has previously levied an assessment for debt service, which the District desires to collect for Fiscal Year 2025; and WHEREAS, Chapter 197, Florida Statutes, provides a mechanism pursuant to which such special assessments may be placed on the tax roll and collected by the local tax collector (“Uniform Method”), and the District has previously authorized the use of the Uniform Method by, among other things, entering into agreements with the Property Appraiser and Tax Collector of the County for that purpose; and WHEREAS, it is in the best interests of the District to adopt the Assessment Roll of the Windward Community Development District (“Assessment Roll”) attached to this Resolution as Exhibit B and incorporated as a material part of this Resolution by this reference, and to certify the Assessment Roll to the County Tax Collector pursuant to the Uniform Method; and WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll, certified to the County Tax Collector by this Resolution, as the Property Appraiser updates the property roll for the County, for such time as authorized by Florida law. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WINDWARD COMMUNITY DEVELOPMENT DISTRICT: SECTION 1. BENEFIT & ALLOCATION FINDINGS. The Board hereby finds and determines that the provision of the services, facilities, and operations as described in Exhibit A confers a special and peculiar benefit to the lands within the District, which benefit exceeds or equals the cost of the assessments. The allocation of the assessments to the specially benefitted lands, as shown in Exhibits A and B, is hereby found to be fair and reasonable. SECTION 2. ASSESSMENT IMPOSITION. Pursuant to Chapters 190 and 197, Florida Statutes, and using the procedures authorized by Florida law for the levy and collection of special assessments, a special assessment for operation and maintenance is hereby imposed and levied on benefitted lands within the District, and in accordance with Exhibits A and B. The lien of the special assessments for operations and maintenance imposed and levied by this Resolution shall be effective upon passage of this Resolution. SECTION 3. COLLECTION. The collection of the operation and maintenance special assessments and previously levied debt service assessments shall be at the same time and in the same manner as County taxes in accordance with the Uniform Method, as indicated on Exhibits A and B. The decision to collect special assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices. SECTION 4. ASSESSMENT ROLL. The Assessment Roll, attached to this Resolution as Exhibit B, is hereby certified to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County taxes. The proceeds therefrom shall be paid to the District. SECTION 5. ASSESSMENT ROLL AMENDMENT. The District Manager shall keep apprised of all updates made to the County property roll by the Property Appraiser after the date of this Resolution and shall amend the Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property roll. After any amendment of the Assessment Roll, the District Manager shall file the updates in the District records. SECTION 6. SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof. SECTION 7. EFFECTIVE DATE. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board. PASSED AND ADOPTED THIS 17th DAY OF JULY, 2024. ATTEST: WINDWARD COMMUNITY DEVELOPMENT DISTRICT _____________________________ By: ___________________________ Secretary / Assistant Secretary Its: ____________________________ Exhibit A: Adopted Budget for Fiscal Year 2025 Exhibit B: Assessment Roll Exhibit A Adopted Budget for Fiscal Year 2025 [FY 2025 Budget follows] Exhibit B Assessment Roll [Assessment Roll follows]