Windward
Community Development District Agenda
September 18, 2024

Agenda

Windward
Community Development District

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

September 11, 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, September 18, 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
Pledge of Allegiance
Public Comment Period
Approval of Minutes of the August 21, 2024 Board of Supervisors Meetings
Staff Reports
Attorney
	Discussion of Interlocal Agreement with Osceola County for Maintenance of Drainage Structure
Engineer
District Manager
Approval of Check Register
Balance Sheet and Income Statement
Field Manager
Discussion of Action Items
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, August 21, 2024 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 Also Present were:
Jason Showe	District Manager
Kristen Trucco	District Counsel
Thomas Santos	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	Pledge of Allegiance
Mr. Showe led the pledge of allegiance.

THIRD ORDER OF BUSINESS	Public Comment
Mr. Bobonik stated a few things to consider adding to the landscape contract is scope of work, reports, measures and standards need to determine the goals and objectives of the contract so we don’t have a repeat of the first debacle. Under scope of work, page 4, communications, an example or action of the approved checklist should be attached as reference not just mentioned in the paragraph. In paragraph 3, monthly service calendar for the upcoming period should be manicured and not by request only.

August 21, 2024	Windward CDD

Mr. Peltier stated on our expenses, I question $257,000 to Toho for water. What is the timeframe for that and why are we spending that kind of money for our irrigation. We are paying
$12,700 to Juniper and I would like to see you hold that check back and also the August check until we figure out what kind of expenses we are going to acquire because of their lack of doing their duties. We have knee high grass throughout a few of our areas, there are dead plants, dying trees. There was no follow-up on the irrigation report on repairs that needed to be done. Where are the checks and balances when we do have an irrigation repair that was sent to you and was not fixed.
Mr. Mullins stated I have addressed the board for the past year about the irrigation system. I have asked questions at each meeting and nothing has been done. How many of our clocks are totally functional right now out of the 21 total?
Mr. Clark stated we have been working on them, it is taking longer than I anticipated. They finished Key Bay Trail and they have to come back and do Four Seasons Boulevard because the two-wire system wasn’t run down both sides; we have to finish that and then we have to hit Seagrass and Limestone. We have the meters set on all the power that we needed; they got clocks set but they have to time in. The two-wire system got damaged, through some development work but it is all being done, it is all scheduled. It is taking time; it is more tedious and time consuming than we anticipated. I will get with you after the meeting with Robert and get a schedule of he can best tell you right now. There is an issue with Juniper on Key Bay Trail that Juniper is saying one thing and Robert is saying another. I have to get that resolved.

FOURTH ORDER OF BUSINESS	Approval of the Minutes of the July 10th and
July 17th, 2024 Meetings

On MOTION by Mr. Clark seconded by Ms. Akellino with all in favor the minutes of the November 6, 2024 meeting were approved.

FIFTH ORDER OF BUSINESS	Ratification  of  Landscape  and  Irrigation
Contract with Prince & Sons

Mr. Clark moved to ratify the landscape and irrigation contract with Prince & Sons, Ms. Moss seconded the motion.

August 21, 2024	Windward CDD

Mr. Morris stated I’m concerned that we are going to have two different landscapers here.
We need to find out if the HOA is going to use Prince & Sons before we go ahead with them.
Mr. Showe stated both Mr. Clark and I have contacted the HOA multiple times and have not gotten a clear answer on what they are doing.
Mr. Morris stated until you hear from them, I don’t think you should go forward. Mr. Showe stated we have executed the contract.
Mr. Clark stated I suggest that you and the other residents who are in favor of this approach the HOA and ask them to move forward with whatever they are going to do. You are right, it is a big concern.
Mr. Morris stated how are you going to figure out what Juniper is going to do and what Prince & Sons is going to do?
Mr. Showe stated there is a map of all the areas they are maintaining in the agenda. There is a specific scope in the contract.

On voice vote with three in favor and Mr. Morris opposed, the motion passed.

SIXTH ORDER OF BUSINESS	Discussion of Camera Proposal for Mystic
Dunes
This item was tabled.

SEVENTH ORDER OF BUSINESS	Arbitrage Rebate Calculation Reports for the
Series 2018 Bonds
Mr. Showe stated we will note that in both cases there was no arbitrage liability. Your bonds are tax-exempt bonds and we cannot earn more money in interest than we are paying on the bonds.

EIGHTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Trucco stated I followed up with the HOA counsel regarding the question as to the landscaping contract and verge maintenance and she had let me know that she believes a new counsel has been hired for the HOA. I reached out to their new counsel and am waiting for a response.

August 21, 2024	Windward CDD

We have been working on trying to finalize the last conveyances that need to be made to the CDD from the developer.

Engineer
There being no comments, the next item followed.

Manager
Approval of Check Register
Mr. Morris asked what about paying Juniper?
Mr. Showe stated we are withholding the August payment. Our field staff is putting together the deficiency list, and they will not be paid for August until the deficiencies are taken care of.

On MOTION by Mr. Clark seconded by Ms. Moss 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.

Adoption of District Goals and Objectives
Mr. Showe stated we prepared a set of goals and performance standards that are required to be in place by October 1 and posted on your website. We drafted a set of goals and objectives for all of our districts. December of next year we have to post a report about how well we achieved these goals.

On MOTION by Ms. Akellino seconded by Mr. Clark with all in favor the goals and objectives were approved.

Approval of Fiscal Year 2025 Meeting Schedule

On MOTION by Ms. Moss seconded by Mr. Clark with all in favor the fiscal year 2025 meeting schedule reflecting meetings on the third Wednesday of the month was approved.

August 21, 2024	Windward CDD

Field Manager – Discussion of Action Items
Mr. Santos stated the additional items I added were the terrain at the Mystic Dunes gate on Sandy Creek is overgrown and today I had a maintenance team out and it is cleared now. We will assess that areas to see how we can get it operational again. Key Bay Trail is back up and operational, it is not a cost for the CDD, it is going to be billed to the company that caused the damage. Also, regarding Prince & Sons I have been on extensive rides with the new account manager on multiple days, addressing all the issues that have built up to this point.
Mr. Clark stated the structure is functional on Sandy Creek, it is the table shelf is broken.
Mr. Santos stated yes, it is down there but there is no way for us to tell until we cleared it out. Clayton and I are going to come out and assess everything and make sure everything is okay.

NINTH ORDER OF BUSINESS	Other Business
There being no comments, the next item followed.

TENTH ORDER OF BUSINESS	Supervisor’s Requests
There being no comments, the next item followed.

ELEVENTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Clark seconded by Ms. Moss with all in favor the meeting adjourned at 1:30 p.m.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section V

Section A

Section 1

Osceola County Property Appraiser, Osceola County, Florida

Osceola County Property Appraiser, Osceola County, Florida

Section C

Section 1

Windward  Community Development District

Summary of Check Register

August 8, 2024 through September 4, 2024

Fund	Date	Check No.'s	Amount

General Fund		
	8/13/24	923-926	$	11,114.13	
	8/20/24	927-931	$	20,283.12	
	8/27/24	932	$	12,857.00	
	9/3/24	933-935	$	84,833.65	

Total Amount	$	129,087.90

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	9/11/24	PAGE	1
*** CHECK DATES 08/08/2024 - 09/04/2024 ***	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	#
8/13/24 00010	8/07/24 9100 861 202407 320-53800-43000	*	786.01
79811 FOUR SEASONS ENT
8/07/24 9100 861 202407 320-53800-43000	*	31.11
7701 FOUR SEASONS BLVD
8/07/24 9100 861 202407 320-53800-43500	*	1,524.22
000 FOURSEASONS BLVD LITE
8/09/24 9100 861 202407 320-53800-43000	*	30.80
24081 SANDY CREEK TRAIL
8/09/24 9100 861 202407 320-53800-43000	*	202.34
7980 FOUR SEASONS BLVD
8/09/24 9100 861 202407 320-53800-43000	*	53.15
7701 FOUR SEASONS BLVD
8/09/24 9100 861 202407 320-53800-43000	*	44.18
78151 FOUR SEASONS BLVD
8/09/24 9100 861 202407 320-53800-43000	*	53.43
21051 PEBBLE PASSAGE LN
8/09/24 9100 861 202407 320-53800-43000	*	30.80
79011 HANSON BAY PL
8/13/24 9100 861 202407 320-53800-43500	*	1,704.35
4 SEASONS PH1B SL
8/13/24 9101 537 202407 320-53800-43500	*	1,832.63
000 FOUR SEASON BLVD LITE
DUKE ENERGY	6,293.02 000923
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/13/24 00001	6/30/24 231	202406 320-53800-57400	*	992.17
GUARDHOUSE CLEANING
GOVERNMENTAL MANAGEMENT SERVICES	992.17 000924
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/13/24 00002	7/16/24 130005	202406 310-51300-31500	*	1,241.44
GENERAL COUNSEL - APR 24
7/16/24 130006	202406 310-51300-31500	*	51.00
CONVEYANCE FEES
LATHAM,LUNA,EDEN & BEAUDINE,LLP	1,292.44 000925
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/13/24 00011	7/15/24 18-021(8 202406 310-51300-31100	*	2,536.50
ENGINEERING FEE JUN24
POULOS & BENNETT	2,536.50 000926
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/20/24 00058	4/19/24 8312	202404 320-53800-47200	*	4,682.47
RELOCATE/REPLACE/ADJUST
ADVANCE ELECTRIC	4,682.47 000927
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/20/24 00041	7/30/24 18165	202407 320-53800-47100	*	375.00
LAKE MAINTENANCE JUL24
AQUATIC WEED MANAGEMENT, INC	375.00 000928
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
WWRD --WINDWARD--	ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	9/11/24	PAGE	2
*** CHECK DATES 08/08/2024 - 09/04/2024 ***	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	#
8/20/24 00010	8/19/24 9100 861 202408 320-53800-43500	*	1,725.21
000 SAND HILL RD
DUKE ENERGY	1,725.21 000929
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/20/24 00042	8/01/24 275637	202408 320-53800-46800	*	12,725.44
LANDSCAPE MAINT - AUG 24
JUNIPER LANDSCAPING OF FLORIDA, LLC	12,725.44 000930
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/20/24 00056	8/01/24 12114	202408 320-53800-46900	*	775.00
FOUNTAIN MAINT - AUG 24
LEXINGTON POOL & MAINTENANCE, LLC	775.00 000931
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/27/24 00005	8/26/24 24768	202408 300-15500-10000	*	12,857.00
FY25 INSURANCE POLICY
EGIS INSURANCE & RISK ADVISORS	12,857.00 000932
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/03/24 00010	8/29/24 9100 861 202408 320-53800-43500	*	4,220.36
000 SHADOW TREE LN
DUKE ENERGY	4,220.36 000933

9/03/24 00001	8/01/24	
	8/01/24	
	8/01/24	
	8/01/24	
	8/01/24	
	8/01/24	
	8/01/24	
	8/01/24	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
229	202408 310-51300-34000	*	3,443.92
MANAGEMENT FEES - AUG 24
229	202408 310-51300-35200	*	88.33
WEBSITE ADMIN - AUG 24
229	202408 310-51300-35100	*	154.58
INFORMATION TECH - AUG 24
229	202408 310-51300-31300	*	801.67
DISSEMINATION - AUG 24
229	202408 310-51300-51000	*	.45

202408 310-51300-42000	*	78.02	
202408 310-51300-42500	*	280.20	
202408 320-53800-12000	*	1,476.00	

OFFICE SUPPLUES 229
POSTAGE 229
COPIES 230
FIELD MANAGEMENT - AUG 24
GOVERNMENTAL MANAGEMENT SERVICES	6,323.17 000934
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/03/24 00009	8/23/24 00262245 202408 320-53800-43100	*	74,290.12
7700 FOUR SEASONS
TOHO WATER AUTHORITY	74,290.12 000935
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	129,087.90
TOTAL FOR REGISTER	129,087.90 WWRD --WINDWARD--	ZYAN

Section 2

Windward
Community Development District

Unaudited Financial Reporting
July 31, 2024

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
July 31, 2024

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

$	395,152	$	-	$	-	

$	395,152	
Due From Developer	$	53,737	$	-	$	-	$	53,737	
Due from Other	$	75,482	$	-	$	-	$	75,482	
Due from General Fund	$	-	$	9,467	$	-	$	9,467	
Investments
Series 2018 A-1/A-2 Reserve A-1	

$	-	$	121,730	$	-	

$	121,730	
Reserve A-2	$	-	$	145	$	-	$	145	
Revenue	$	-	$	129,280	$	-	$	129,280	
Construction
Series 2020 A-1/A-2	$	-	$	-	$	5,677	$	5,677	
Reserve A-1	$	-	$	127,656	$	-	$	127,656	
Reserve A-2	$	-	$	51,189	$	-	$	51,189	
Revenue	$	-	$	268,751	$	-	$	268,751	
Prepayment A-1	$	-	$	14,117	$	-	$	14,117	
Prepayment A-2	$	-	$	500,910	$	-	$	500,910	
Construction	$	-	$	-	$	2,666,297	$	2,666,297	
Cost of Issuance	$	-	$	-	$	32,939	$	32,939	
Total Assets	$	524,371	$	1,223,244	$	2,704,913	$	4,452,528	
Liabilities:
Accounts Payable	

$	94,143	

$	

-	$	

-	$	94,143	
Due to Debt Service Fund	$	9,467	$	-	$	-	$	9,467	
Total Liabilities	$	103,610	$	-	$	-	$	103,610	
Fund Balances:
Restricted for:					
Debt Service	$	-	$	1,223,244	$	-	$	1,223,244	
Capital Projects	$	-	$	-	$	2,704,913	$	2,704,913	
Unassigned	$	420,761	$	-	$	-	$	420,761	
Total Fund Balances	$	420,761	$	1,223,244	$	2,704,913	$	4,348,918	
					
Total Liabilities & Fund Balance	$	524,371	$	1,223,244	$	2,704,913	$	4,452,528	

Windward
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending July 31, 2024

	Adopted	Prorated Budget	Actual		
	Budget	Thru 07/31/24	Thru 07/31/24	Variance	
Revenues					
Assessments - Tax Roll	$	1,111,941	$	1,111,941	$	1,117,108	$	5,167	
Miscellaneous Revenue	$	-	$	-	$	7,521	$	7,521	
Deficit Funding	$	105,000	$	105,000	$	470,849	$	365,849	
Total Revenues	$	1,216,941	$	1,216,941	$	1,595,477	$	378,536	

Expenditures:					
General & Administrative:					
Supervisors Fees	$	4,800	$	4,000	$	-	$	4,000	
FICA Expense	$	367	$	306	$	-	$	306	
Engineering	$	16,000	$	13,333	$	8,523	$	4,810	
Attorney	$	25,000	$	20,833	$	16,652	$	4,181	
Arbitrage	$	900	$	450	$	450	$	-	
Dissemination	$	9,620	$	8,017	$	10,017	$	(2,000)	
Annual Audit	$	6,500	$	6,500	$	6,500	$	-	
Trustee Fees	$	8,008	$	7,758	$	7,758	$	-	
Assessment Administration	$	5,300	$	5,300	$	5,300	$	-	
Management Fees	$	41,327	$	34,439	$	34,439	$	-	
Information Technology	$	1,855	$	1,546	$	1,546	$	-	
Website Maintenance	$	1,060	$	883	$	883	$	-	
Telephone	$	125	$	104	$	-	$	104	
Postage	$	800	$	667	$	1,603	$	(936)	
Travel Per Diem	$	660	$	550	$	-	$	550	
Printing & Binding	$	500	$	417	$	329	$	88	
Insurance	$	6,586	$	6,586	$	6,197	$	389	
Legal Advertising	$	1,500	$	1,250	$	2,162	$	(912)	
Other Current Charges	$	2,000	$	1,667	$	512	$	1,155	
Office Supplies	$	150	$	125	$	5	$	120	
Property Appraiser	$	500	$	261	$	261	$	-	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative:	$	133,733	$	115,167	$	103,311	$	11,855	

Windward
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending July 31, 2024

	Adopted	Prorated Budget	Actual		
	Budget	Thru 07/31/24	Thru 07/31/24	Variance	

Operation & Maintenance					
Field Expenditures
Field Services	

$	17,712	

$	14,760	

$	14,760	

$	-	
Facility Maintenance	$	10,000	$	8,333	$	450	$	7,884	
Electric	$	158,992	$	132,493	$	121,053	$	11,441	
Water & Sewer	$	531,795	$	531,795	$	758,932	$	(227,137)	
Security Building Maintenance	$	10,000	$	8,333	$	13,621	$	(5,288)	
Landscape Maintenance	$	237,545	$	197,954	$	126,765	$	71,189	
Landscape Contingency	$	40,000	$	40,000	$	234,177	$	(194,177)	
Property Insurance	$	5,664	$	5,664	$	6,012	$	(348)	
Fountain Maintenance	$	14,600	$	12,167	$	9,309	$	2,858	
Lake Maintenance	$	9,000	$	9,000	$	15,550	$	(6,550)	
Irrigation Repairs	$	25,000	$	20,833	$	22,973	$	(2,139)	
Lighting Maintenance	$	2,500	$	2,083	$	4,682	$	(2,599)	
Monument Maintenance	$	1,400	$	1,400	$	10,025	$	(8,625)	
Roadway Maintenance	$	9,000	$	7,500	$	-	$	7,500	
Contingency	$	10,000	$	10,000	$	15,987	$	(5,987)	
Total Operations & Maintenance Expenditures	$	1,083,208	$	1,002,316	$	1,354,295	$	(351,979)	
					
Total Expenditures	$	1,216,941	$	1,117,483	$	1,457,606	$	(340,123)	
					
Excess (Deficiency) of Revenues over Expenditures	$	-		$	137,871		
					
Fund Balance - Beginning	$	-		$	282,889		
					
Fund Balance - Ending	$	-		$	420,761		

Windward
Community Development District Debt Service Fund - Series 2018-A1
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending July 31, 2024

	Adopted	Prorated Budget	Actual		
	Budget	Thru 07/31/24	Thru 07/31/24	Variance	

Revenues					
Assessments - 2018 A1 Tax Roll	$	243,648	$	243,648	$	244,780	$	1,132	
Interest Income	$	250	$	250	$	11,334	$	11,084	
Total Revenues	$	243,898	$	243,898	$	256,114	$	12,216	

Expenditures:					
Series 2018A-1
Interest - 11/1	

$	92,495	

$	92,495	

$	92,495	

$	-	
Principal - 5/1	$	60,000	$	60,000	$	60,000	$	-	
Interest - 5/1	$	92,495	$	92,495	$	92,495	$	-	
Total Expenditures	$	244,990	$	244,990	$	244,990	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	(1,092)		$	11,124		
					
Fund Balance - Beginning	$	119,287		$	244,653		
					
Fund Balance - Ending	$	118,195		$	255,777		

Windward
Community Development District Debt Service Fund - Series 2020-A1
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending July 31, 2024

	Adopted	Prorated Budget	Actual		
	Budget	Thru 07/31/24	Thru 07/31/24	Variance	

Revenues					
Assessments - 2020 A1 Tax Roll	$	255,379	$	256,566	$	256,566	$	-	
Interest Income	$	-	$	-	$	17,924	$	17,924	
Total Revenues	$	255,379	$	256,566	$	274,490	$	17,924	

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

$	86,926	

$	86,926	

$	86,926	

$	-	
Principal - 5/1	$	80,000	$	80,000	$	80,000	$	-	
Interest - 5/1	$	86,926	$	86,926	$	86,926	$	-	
Total Expenditures	$	253,853	$	253,853	$	253,853	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	1,527		$	20,637		
					
Fund Balance - Beginning	$	95,755		$	225,311		
					
Fund Balance - Ending	$	97,281		$	245,948		

Windward
Community Development District Debt Service Fund - Series 2020-A2
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending July 31, 2024

Adopted	Prorated Budget	Actual	
Budget	Thru 07/31/24	Thru 07/31/24	Variance	

Revenues		
Assessments - 2020 A2 Direct	$	156,640	$	65,560	$	65,560	$	-	
Assessments - Prepayments	$	-	$	-	$	1,599,855	$	1,599,855	
Interest Income	$	-	$	-	$	23,296	$	23,296	
Total Revenues	$	156,640	$	65,560	$	1,688,711	$	1,623,151	

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

$	78,320	

$	78,320	

$	78,320	

$	-	
Special Call - 11/1	$	-	$	-	$	580,000	$	(580,000)	
Interest - 2/1	$	-	$	-	$	7,700	$	(7,700)	
Special Call - 2/1	$	-	$	-	$	700,000	$	(700,000)	
Interest - 5/1	$	78,320	$	78,320	$	50,160	$	28,160	
Special Call - 5/1	$	-	$	-	$	420,000	$	(420,000)	
Total Expenditures	$	156,640	$	156,640	$	1,836,180	$	(1,679,540)	
					
Excess (Deficiency) of Revenues over Expenditures	$	-		$	(147,469)		
					
Fund Balance - Beginning	$	205,085		$	868,988		
					
Fund Balance - Ending	$	205,085		$	721,519		

Windward
Community Development District Capital Projects Fund - Series 2018
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending July 31, 2024

	Adopted	Prorated Budget	Actual		
		Budget	Thru 07/31/24	Thru 07/31/24	Variance	

Revenues

Interest	

$		

-	$	-	$	243	

$	243	
Total Revenues	$		-	$	-	$	243	$	243	

Expenditures:

Capital Outlay	

$		

-	$	-	$	-	

$	-	
Total Expenditures	$		-	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$		-	$	243		
					
Fund Balance - Beginning	$		-	$	5,434		
					
Fund Balance - Ending	$		-	$	5,677		

Windward
Community Development District Capital Projects Fund - Series 2020
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending July 31, 2024

	Adopted	Prorated Budget	Actual		
		Budget	Thru 07/31/24	Thru 07/31/24	Variance	

Revenues					
Interest	$		-	$	-	$	115,664	$	115,664	
Total Revenues	$		-	$	-	$	115,664	$	115,664	

Expenditures:
Capital Outlay	

$		

-	$	-	$	-	

$	-	
Total Expenditures	$		-	$	-	$	-	$	-	
					
Excess Revenues (Expenditures)	$		-	$	115,664		
					
Fund Balance - Beginning	$		-	$	2,583,572		
					
Fund Balance - Ending	$		-	$	2,699,236		

Windward

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

Community Development District Month to Month

Revenues		
Assessments - Tax Roll	$	-	$	339,020	$	680,357	$	32,203	$	13,111	$	18,678	$	12,755	$	14,461	$	6,478	$	45	$	-  $	-  $  1,117,108	
Assessments - Direct	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-	
Miscellaneous Revenue	$	-	$	5,265	$	-	$	2,256	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	7,521	
Deficit Funding	$	24,730	$	-	$	189,536	$	-	$	-	$	-	$	-	$	-	$	-	$	256,582	$	-  $	-  $	470,849	
Total Revenues	$	24,730	$	344,285	$	869,894	$	34,459	$	13,111	$	18,678	$	12,755	$	14,461	$	6,478	$	256,627	$	-  $	-  $  1,595,477	

Expenditures:												
General & Administrative:												
Supervisors Fees	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-	
FICA Expense	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-	
Engineering	$	2,030	$	525	$	124	$	-	$	263	$	613	$	964	$	1,294	$	2,537	$	175	$	-  $	-  $	8,523	
Attorney	$	4,880	$	252	$	368	$	1,341	$	1,913	$	137	$	2,406	$	1,453	$	1,292	$	2,611	$	-  $	-  $	16,652	
Arbitrage	$	-	$	450	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	450	
Dissemination	$	1,302	$	802	$	802	$	1,302	$	802	$	802	$	1,302	$	802	$	1,302	$	802	$	-  $	-  $	10,017	
Annual Audit	$	-	$	-	$	-	$	-	$	-	$	6,500	$	-	$	-	$	-	$	-	$	-  $	-  $	6,500	
Trustee Fees	$	-	$	4,041	$	3,717	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	7,758	
Assessment Administration	$	5,300	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	5,300	
Management Fees	$	3,444	$	3,444	$	3,444	$	3,444	$	3,444	$	3,444	$	3,444	$	3,444	$	3,444	$	3,444	$	-  $	-  $	34,439	
Information Technology	$	155	$	155	$	154	$	155	$	155	$	155	$	155	$	155	$	155	$	155	$	-  $	-  $	1,546	
Website Maintenance	$	88	$	88	$	88	$	88	$	88	$	88	$	88	$	88	$	88	$	88	$	-  $	-  $	883	
Telephone	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-	
Postage	$	10	$	37	$	38	$	29	$	274	$	11	$	105	$	167	$	821	$	111	$	-  $	-  $	1,603	
Travel Per Diem	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-	
Printing & Binding	$	-	$	23	$	-	$	-	$	23	$	6	$	-	$	8	$	222	$	47	$	-  $	-  $	329	
Insurance	$	6,197	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	6,197	
Legal Advertising	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	583	$	1,579	$	-	$	-  $	-  $	2,162	
Other Current Charges	$	39	$	40	$	41	$	39	$	42	$	41	$	146	$	42	$	41	$	41	$	-  $	-  $	512	
Office Supplies	$	0	$	1	$	1	$	0	$	1	$	1	$	0	$	0	$	0	$	0	$	-  $	-  $	5	
Property Appraiser	$	-	$	-	$	-	$	-	$	261	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	261	
Property Taxes	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	175	
Total General & Administrative:	$	23,620	$	9,857	$	8,776	$	6,398	$	7,265	$	11,797	$	8,610	$	8,035	$	11,481	$	7,474	$	-  $	-  $	103,311	

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	$	1,476	$	1,476	$	1,476	$	1,476	$	1,476	$	1,476	$	1,476	$	1,476	$	1,476	$	1,476	$	-  $	-  $	14,760	
Facility Maintenance	$	-	$	-	$	450	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	450	
Telephone	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-	
Electric	$	12,190	$	12,175	$	11,787	$	12,041	$	8,662	$	6,903	$	21,034	$	12,270	$	11,720	$	12,269	$	-  $	-  $	121,053	
Water & Sewer	$	116,703	$	110,801	$	87,889	$	60,177	$	78,916	$	69,661	$	50,186	$	99,032	$	41,559	$	44,007	$	-  $	-  $	758,932	
Security Building Maintenance	$	2,922	$	580	$	678	$	1,034	$	550	$	2,778	$	941	$	725	$	1,281	$	2,131	$	-  $	-  $	13,621	
Landscape Maintenance	$	12,236	$	12,725	$	12,725	$	12,725	$	12,725	$	12,725	$	12,725	$	12,725	$	12,725	$	12,725	$	-  $	-  $	126,765	
Landscape Contingency	$	2,310	$	189,536	$	19,031	$	1,655	$	10,144	$	1,295	$	10,205	$	-	$	-	$	-	$	-  $	-  $	234,177	
Property Insurance	$	6,012	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	6,012	
Fountain Maintenance	$	1,229	$	1,000	$	800	$	800	$	1,380	$	1,000	$	775	$	775	$	775	$	775	$	-  $	-  $	9,309	
Lake Maintenance	$	2,575	$	375	$	2,575	$	750	$	2,575	$	375	$	1,600	$	3,375	$	375	$	975	$	-  $	-  $	15,550	
Irrigation Repairs	$	2,080	$	1,040	$	9,219	$	1,360	$	3,343	$	1,356	$	1,506	$	-	$	3,068	$	-	$	-  $	-  $	22,973	
Lighting Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	4,682	$	-	$	-	$	-	$	-  $	-  $	4,682	
Monument Maintenance	$	10,025	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	10,025	
Roadway Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-	
Contingency	$	7,050	$	3,090	$	120	$	120	$	120	$	374	$	1,058	$	3,544	$	390	$	120	$	-  $	-  $	15,987	
Total Operations & Maintenance Expenses	$	176,808	$	332,799	$	146,751	$	92,139	$	119,892	$	97,944	$	106,190	$	133,923	$	73,370	$	74,478	$	-  $	-  $  1,354,295	
												
Total Expenditures	$	200,428	$	342,656	$	155,527	$	98,536	$	127,157	$	109,740	$	114,800	$	141,958	$	84,851	$	81,952	$	-  $	-  $  1,457,606	
												
Excess (Deficiency) of Revenues over Expenditures	$	(175,698)	$	1,629	$	714,367	$	(64,077)	$	(114,047)	$	(91,062)	$	(102,045)	$	(127,498)	$	(78,374)	$	174,675	$	-  $	-  $	137,871	

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)	
PRINCIPAL PAYMENT - 05/01/23	($55,000)	
PRINCIPAL PAYMENT - 05/01/24	($60,000)	
CURRENT BONDS OUTSTANDING	$3,195,000	

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)	
PRINCIPAL PAYMENT - 05/01/23	($80,000)	
PRINCIPAL PAYMENT - 05/01/24	($80,000)	
CURRENT BONDS OUTSTANDING	$3,995,000	

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	$50,743	
RESERVE FUND BALANCE	$51,189	
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)	
SPECIAL CALL - 05/01/23	($410,000)	
SPECIAL CALL - 08/01/23	($410,000)	
SPECIAL CALL - 11/01/23	($580,000)	
SPECIAL CALL - 02/01/24	($700,000)	
SPECIAL CALL - 05/01/24	($420,000)	
CURRENT BONDS OUTSTANDING	$1,860,000	

Windward
Community Development District
Special Assessment Receipts Fiscal Year 2024

ON ROLL ASSESSMENTS

Gross Net

$ 1,182,916.77  $
$ 1,111,941.76  $

259,200.00  $
243,648.00  $

271,680.00
255,379.20

$ 1,713,796.77
$ 1,610,968.96

ASSESSED THROUGH COUNTY
69.02%	15.12%	15.85%	100.00%

Date	
Distribution	
Gross Amount	
Discount/Penalty	
Commission	
Interest	
Net Receipts		
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	
12/11/23	ACH	$975,842.37	$0.00	($19,516.85)	$0.00	$956,325.52		$660,086.14	$144,637.67	$151,601.71	$956,325.52	
12/28/23	ACH	$29,968.23	$0.00	($599.37)	$0.00	$29,368.86		$20,271.32	$4,441.84	$4,655.70	$29,368.86	
01/10/24	ACH	$10,053.00	$0.00	($201.06)	$0.00	$9,851.94		$6,800.12	$1,490.04	$1,561.78	$9,851.94	
01/10/24	ACH	$36,073.43	$0.00	($721.46)	$0.00	$35,351.97		$24,401.05	$5,346.74	$5,604.18	$35,351.97	
01/31/24	INTEREST	$0.00	$0.00	$0.00	$1,451.27	$1,451.27		$1,001.72	$219.49	$230.06	$1,451.27	
02/08/24	ACH	$1,190.40	$0.00	($23.81)	$0.00	$1,166.59		$805.22	$176.44	$184.93	$1,166.59	
02/08/24	ACH	$18,191.67	$0.00	($363.83)	$0.00	$17,827.84		$12,305.34	$2,696.34	$2,826.16	$17,827.84	
03/08/24	ACH	$27,612.90	$0.00	($552.26)	$0.00	$27,060.64		$18,678.11	$4,092.74	$4,289.79	$27,060.64	
04/08/24	ACH	$9,297.27	$0.00	($185.94)	$0.00	$9,111.33		$6,288.92	$1,378.03	$1,444.38	$9,111.33	
04/08/24	ACH	$9,394.52	$0.00	($187.90)	$0.00	$9,206.62		$6,354.70	$1,392.44	$1,459.48	$9,206.62	
04/19/24	ACH	$0.00	$0.00	$0.00	$161.48	$161.48		$111.46	$24.42	$25.60	$161.48	
05/08/24	ACH	$2,225.68	$0.00	($44.51)	$0.00	$2,181.17		$1,505.52	$329.88	$345.77	$2,181.17	
05/08/24	ACH	$19,152.36	$0.00	($383.05)	$0.00	$18,769.31		$12,955.17	$2,838.73	$2,975.41	$18,769.31	
06/10/24	ACH	$6,384.12	$0.00	($127.68)	$0.00	$6,256.44		$4,318.40	$946.24	$991.80	$6,256.44	
06/18/24	ACH	$3,192.06	$0.00	($63.84)	$0.00	$3,128.22		$2,159.20	$473.12	$495.90	$3,128.22	
07/11/24	ACH	$0.00	$0.00	$0.00	$65.24	$65.24		$45.03	$9.87	$10.34	$65.24	
	TOTAL	$	1,649,770.62	$	-	$	(32,995.41)	$	1,677.99	$	1,618,453.20		$ 1,117,107.65	$	244,779.93	$  256,565.62	$ 1,618,453.20	

100%
$	(7,484.24)

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	
3/24/24	4/1/24	8450	$65,560.00	$65,560.00	$65,560.00	
	10/1/24		$65,560.00		$0.00	
			$	131,120.00	$  65,560.00	$	65,560.00	

Section D

Section 1

to be provided under separate cover