Wind Meadows South Community Development District
Meeting Agenda August 10, 2022

Wind Meadows South
Community Development District

219 E. Livingston St., Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526

August 3, 2022

Board of Supervisors Wind Meadows South
Community Development District

Dear Board Members:

The regular meeting of the Board of Supervisors of the Wind Meadows South Community Development District will be held Wednesday, August 10, 2022, at 1:30 PM at 4900 Dundee Road, Winter Haven, FL 33884.

Zoom Video Join Link: https://us06web.zoom.us/j/86467453122

Call-In Information: 1-646-876-9923
Meeting ID: 864 6745 3122

Following is the advance agenda for the meeting:

Board of Supervisors Meeting

Roll Call
Public Comment Period (1Speakers will fill out a card and submit it to the District Manager prior to the beginning of the meeting)
Approval of Minutes of the July 13, 2022 Board of Supervisors Meeting
Public Hearings
Public Hearing on the Adoption of the Fiscal Year 2023 Budget
Consideration of Resolution 2022-08 Adopting the District’s Fiscal Year 2023 Budget and Appropriating Funds
Consideration of Fiscal Year 2022/2023 Budget Deficit Funding Agreement
Public Hearing on the Imposition of Operations and Maintenance Special Assessments
Consideration of Resolution 2022-09 Imposing Special Assessments and Certifying an Assessment Roll

1 Comments will be limited to three (3) minutes
Consideration of Resolution 2022-10 Designation of a Regular Monthly Meeting Date, Time, and Location for Fiscal Year 2023
Staff Reports
Attorney
Engineer
District Manager’s Report
Balance Sheet & Income Statement
Other Business
Supervisors Requests and Audience Comments
Adjournment

MINUTES
MINUTES OF MEETING WIND MEADOWS SOUTH
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Wind Meadows South Community Development District was held Wednesday, July 13, 2022 at 1:39 p.m. at 4900 Dundee Road, Winter Haven, Florida.

Present and constituting a quorum:

Brent Elliott	Chairman
Halsey Carson	Vice Chair
Wendy Kerr	Assistant Secretary Also present were:
Jill Burns	District Manager, GMS
Jeremy LeBrun	GMS
Roy Van Wyk	KE Law
Bryan Hunter via Zoom	Hunter Engineering

FIRST ORDER OF BUSINESS	Roll Call
Ms. Burns called the meeting to order and called the roll. Three Board members were present constituting a quorum.

SECOND ORDER OF BUSNESS	Public Comment Period
Ms. Burns noted that there were no members of the public present in person or attending via Zoom.

THIRD ORDER OF BUSINESS	Approval of Minutes of the May 11, 2022
Board of Supervisors Meeting
Ms. Burns presented the minutes of the May 11, 2022 Board of Supervisors meeting and asked if there were any questions, comments, or corrections. The Board had no changes to the minutes.

July 13, 2022	Wind Meadows South CDD

FOURTH ORDER OF BUSINESS	Consideration	of	Resolution	2022-07
Directing Chairman and District Staff to File a Petition Amending District Boundaries
Ms. Burns stated that since this District was established, they had known that there was going to be an expansion parcel to add. She noted that currently there was 159.67 acres of land in the District. She stated that the petition would add an additional 113.72 acres. She referred to a description of the area which was included as an exhibit. She asked if anyone had any questions. Hearing none,

FIFTH ORDER OF BUSINESS	Consideration of Boundary Amendment
Funding Agreement
Ms. Burns stated that this was with the entity as Wind Meadows South 2, LLC. She noted that under the terms of this agreement, that entity would fund any other cost associated with the Boundary Amendment and that it was not reimbursable by the District. She asked if anyone had any questions on this agreement. Hearing none,

SIXTH ORDER OF BUSINESS	Consideration	of	Uniform	Collection
Agreement	with	Polk	County	Tax Collector
Ms. Burns stated that this was the annual agreement that Polk County requires in order to collect assessments on roll each year.

July 13, 2022	Wind Meadows South CDD

SEVENTH ORDER OF BUSINESS	Acceptance of Fiscal Year 2021 Audit
Report
Ms. Burns stated that the Fiscal Year 2021 audit report was included in their agenda package. She referred to the report to management on page 26, which included the summary of the audit. She stated that there were no instances of non-compliance, and that it was a clean audit. She noted that the District didn’t meet any of the conditions for financial emergency. She stated that it had been submitted to the state by the June 30th deadline.

EIGHTH ORDER OF BUSINESS	Staff Reports
Attorney
Mr. Van Wyk stated that he had nothing to report.

Engineer
Ms. Burns asked Mr. Hunter if he had anything to add. Mr. Hunter responded that next week is a big week because they are closing out Phase 1 construction. He stated that he was told that the landscaping would be complete, the warranty bond would be submitted, and they have a pre-final walk through with Polk County for the offsite roadway improvements. He noted that the contractor and team were bringing it to a close, which is all good news. Ms. Burns added that Clayton had been driving by to track that and he also did a walk with Lennar for some of that. She stated that they would probably have some quotes in the next meeting.

Ratification of Stormwater Needs Analysis Report
Ms. Burns stated that the stormwater needs analysis report was submitted by June 30th. She asked if anyone had any questions. Hearing none,

District Manager’s Report
Approval of Check Register
July 13, 2022	Wind Meadows South CDD

Ms. Burns stated that the check register was included in the agenda packet for review and the total was $9,336.53 from April 1 through May 31. She offered to answer any questions.

Balance Sheet and Income Statement
Ms. Burns stated that the financial statements were included in the agenda package for review. She asked if anyone had any questions. Hearing none, the next item followed.

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

TENTH ORDER OF BUSINESS	Supervisors Requests and Audience
Comments
There being none, the next item followed.

ELEVENTH ORDER OF BUSINESS	Adjournment
Ms. Burns adjourned the meeting.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section IV

Section A

Section 1
RESOLUTION 2022-08

THE ANNUAL APPROPRIATION RESOLUTION OF THE WIND MEADOWS SOUTH COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGETS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2022, AND ENDING SEPTEMBER 30, 2023; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2022, submitted to the Board of Supervisors (“Board”) of the Wind Meadows South Community Development District (“District”) proposed budgets (“Proposed Budget”) for the fiscal year beginning October 1, 2022 and ending September 30, 2023 (“Fiscal Year 2022/2023”) 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 WIND MEADOWS SOUTH COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. BUDGET

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.
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.

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 Wind Meadows South Community Development District for the Fiscal Year Ending September 30, 2023.”

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 2022/2023, 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(S)	$	

TOTAL ALL FUNDS	$	

SECTION 3. BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2022/2023 or within 60 days following the end of the Fiscal Year 2022/2023 may amend its Adopted Budget for that fiscal year as follows:

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.

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.
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 10TH DAY OF AUGUST 2022.

ATTEST:	WIND MEADOWS SOUTH
COMMUNITY	DEVELOPMENT DISTRICT

Secretary/Assistant Secretary
By:	 Its:	

Wind Meadows South
Community Development District

Proposed Budget
FY2023

Table of Contents

1-2

3-7

8

9
General Fund

General Fund Narrative

Debt Service Series 2021

Amortization Schedule

10	Capital Reserve Fund

Wind Meadows South
Community Development District Proposed Budget
General Fund

		Adopted Budget	Actuals Through	Projected Next	Projected Through	Proposed Budget	
	Description	FY2022	6/30/22	3 Months	9/30/22	FY2023	

Revenues							

Assessments - Tax Roll	$	-	$	
-	
$	
-	
$	
-	
$	270,400	
Assessments - Lot Closing	$	-	$	67,706	$	-	$	67,706	$	-					
Developer Contributions	$	134,760	$	50,000	$	-	$	50,000	$	40,010					
Total Revenues	$	134,760	$	117,706	$	-	$	117,706	$	310,410					

Expenditures							
General & Administrative
Supervisor Fees	
$	12,000	
$	-	
$	4,000	
$	4,000	
$	12,000		
Engineering	$	15,000	$	-	$	5,375	$	5,375	$	15,000		
Attorney	$	25,000	$	9,476	$	6,769	$	16,245	$	25,000		
Annual Audit	$	5,000	$	-	$	3,282	$	3,282	$	3,400		
Assessment Administration	$	5,000	$	-	$	5,000	$	5,000	$	5,000		
Arbitrage	$	500	$	-	$	450	$	450	$	500		
Dissemination	$	5,000	$	3,750	$	1,250	$	5,000	$	5,000		
Trustee Fees	$	5,000	$	-	$	5,000	$	5,000	$	5,000		
Management Fees	$	35,000	$	26,250	$	8,750	$	35,000	$	36,750		
Information Technology	$	1,800	$	1,350	$	450	$	1,800	$	1,800		
Website Maintenance	$	1,200	$	900	$	300	$	1,200	$	1,200		
Telephone	$	300	$	-	$	50	$	50	$	300		
Postage & Delivery	$	1,000	$	80	$	108	$	188	$	1,000		
Insurance	$	5,500	$	5,000	$	-	$	5,000	$	5,500		
Printing & Binding	$	1,000	$	12	$	48	$	60	$	1,000		
Legal Advertising	$	10,000	$	2,917	$	1,972	$	4,889	$	10,000		
Contingency	$	5,000	$	35	$	199	$	234	$	5,000		
Office Supplies	$	625	$	13	$	13	$	26	$	625		
Travel Per Diem	$	660	$	-	$	-	$	-	$	660		
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175		
Subtotal Administrative Expenditures	$	134,760	$	49,958	$	43,016	$	92,974	$	134,910		

Operations & Maintenance Field Expenditures Property Insurance	

$	-	

$	-	

$	-	

$	-	

$	5,000		
Field Management	$	-	$	-	$	-	$	-	$	15,000		
Landscape Maintenance	$	-	$	-	$	-	$	-	$	70,000		
Landscape Replacement	$	-	$	-	$	-	$	-	$	15,000		
Streetlights	$	-	$	-	$	-	$	-	$	15,000		
Electric	$	-	$	153	$	750	$	903	$	5,500		
Water & Sewer	$	-	$	6,439	$	5,801	$	12,240	$	10,000		
Sidewalk & Asphalt Maintenance	$	-	$	-	$	-	$	-	$	2,500		
Irrigation Repairs	$	-	$	-	$	-	$	-	$	5,000		
General Repairs & Maintenance	$	-	$	-	$	-	$	-	$	15,000		
Contingency	$	-	$	-	$	-	$	-	$	7,500		
Subtotal Field Expenditures	$	-	$	6,591	$	6,551	$	13,142	$	165,500		
Wind Meadows South
Community Development District Proposed Budget
General Fund

Adopted Budget
Description	FY2022	Actuals Through 6/30/22	Projected Next
3 Months	Projected Through 9/30/22	Proposed Budget FY2023				

Amenity Expenditures Amenity - Electric Amenity - Water Playground Lease Internet
Pest Control Janitorial Service Security Services Pool Maintenance
Amenity Repairs & Maintenance Amenity Access Management Contingency	

$
$
$
$
$
$
$
$
$
$
$	

-
-
-
-
-
-
-
-
-
-
-	

$
$
$
$
$
$
$
$
$
$
$	

-
-
-
-
-
-
-
-
-
-
-	

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

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

$	18,000
$	10,000
$	35,000
$	3,000
$	720
$	8,000
$	33,800
$	20,000
$	12,000
$	5,000
$	7,500	
Subtotal Field Expenditures	$	-	$	-	$	-	$	-	$	153,020	

Other Expenditures
Capital Reserves - Transfer	

$	

-	

$	

-	

$	-	

$	-	

$	10,000	
Total Other Expenditures	$	-	$	-	$	-	$	-	$	10,000	
								
Total Expenditures	$	134,760	$	56,549	$	49,567	$	106,117	$	310,410	

Net Assessments	$	270,400	
Add: Discounts & Collections 7%	$20,353	
Gross Assessments	$290,753	

Assessable Units	
416	

Gross Per Unit Assessment	
$698.92	
Net Per Unit Assessment	$650.00	
Wind Meadows South Community Development District General Fund Budget

Revenues:

Assessments – Tax Roll

The District will levy a non-ad valorem assessment on all assessable property within the District to fund all general operating and maintenance expenditures during the fiscal year.

Developer Contributions

The District will enter into a funding agreement with the Developer to fund the General Fund expenditures for the Fiscal Year.

Expenditures:

General & Administrative:

Supervisor Fees

Chapter 190, Florida Statutes, allows for each Board member to receive $200 per meeting, not to exceed
$4,800 per year paid to each Supervisor for the time devoted to District business and meetings.

Engineering

The District's engineer will be providing general engineering services to the District, e.g. attendance and preparation for monthly board meetings, review invoices and various projects as directed by the Board of Supervisors and the District Manager.

Attorney

The District's legal counsel will be providing general legal services to the District, e.g. attendance and preparation for meetings, preparation and review of agreements, resolutions, etc. as directed by the Board of Supervisors and the District Manager.

Annual Audit

The District is required by Florida Statutes to arrange for an independent audit of its financial records on an annual basis.

Assessment Administration

The District will contract to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.

Arbitrage

The District will contract with an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on an anticipated bond issuance.
Wind Meadows South Community Development District General Fund Budget

Dissemination

The District is required by the Security and Exchange Commission to comply with Rule 15c2-12(b)(5) which relates to additional reporting requirements for unrated bond issues. This cost is based upon an anticipated bond issuance.

Trustee Fees

The District will incur trustee related costs with the issuance of its’ issued bonds.

Management Fees

The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services-Central Florida, LLC. The services include but are not limited to, recording and transcription of board meetings, administrative services, budget preparation, all financial reports, annual audits, etc.

Information Technology

Represents costs related to the District’s information systems, which include but are not limited to video conferencing services, cloud storage services and servers, security, accounting software, etc.

Website Maintenance

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

Telephone

Telephone and fax machine.

Postage & Delivery

The District incurs charges for mailing of Board meeting agenda packages, overnight deliveries, correspondence, etc.

Insurance

The District’s general liability and public official’s liability insurance coverages.

Printing & Binding

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

Legal Advertising

The District is required to advertise various notices for monthly Board meetings, public hearings, etc. in a newspaper of general circulation.
Wind Meadows South Community Development District General Fund Budget

Contingency

Bank charges and any other miscellaneous expenses incurred during the year.

Office Supplies

Any supplies that may need to be purchased during the fiscal year, e.g., paper, minute books, file folders, labels, paper clips, etc.

Travel Per Diem

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

Dues, Licenses & Subscriptions

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

Operations & Maintenance:

Field Services

Property Insurance

The District’s property insurance coverages.

Field Management

Represents the costs of contracting services that provide onsite field management of contracts for the District such as landscape and lake maintenance. Services can include onsite inspections, meetings with contractors, monitoring of utility accounts, attend Board meetings and receive and respond to property owner phone calls and emails.

Landscape Maintenance

Represents the estimated maintenance of the landscaping within the common areas of the District after the installation of landscape material has been completed.

Landscape Replacement

Represents the estimated cost of replacing landscaping within the common areas of the District.

Streetlights

Represents the cost to maintain street lights within the District Boundaries that are expected to be in place throughout the fiscal year.

Electric

Represents current and estimated electric charges of common areas throughout the District.
Wind Meadows South Community Development District General Fund Budget

Water & Sewer

Represents current and estimated costs for water and refuse services provided for common areas throughout the District.

Sidewalk & Asphalt Maintenance

Represents the estimated costs of maintaining the sidewalks and asphalt throughout the District’s Boundary.

Irrigation Repairs

Represents the cost of maintaining and repairing the irrigation system. This includes the sprinklers, and irrigation wells.

General Repairs & Maintenance

Represents estimated costs for general repairs and maintenance of the District’s common areas.

Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any field category.

Amenity Expenditures

Amenity - Electric

Represents estimated electric charges for the District’s amenity facilities.

Amenity – Water

Represents estimated water charges for the District’s amenity facilities.

Playground Lease

The District has entered into a leasing agreement for playgrounds and pool furniture installed in the community with WHFS, LLC

Internet

Internet service will be added for use at the Amenity Center.

Pest Control

The District will incur costs for pest control treatments to its amenity facilities.

Janitorial Services

Represents the costs to provide janitorial services and supplies for the District’s amenity facilities.
Wind Meadows South Community Development District General Fund Budget

Security Services

Represents the estimated cost of contracting a monthly security service for the District’s amenity facilities.

Pool Maintenance

Represents the costs of regular cleaning and treatments of the District’s pool.

Amenity Repairs & Maintenance

Represents estimated costs for repairs and maintenance of the District’s amenity facilities.

Amenity Access Management

Represents the cost of managing access to the District’s amenity facilities.

Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any amenity category.

Other Expenses:

Capital Reserves

Funds collected and reserved for the replacement of and/or purchase of new capital improvements throughout the District.
Wind Meadows South Community Development District Proposed Budget
Series 2022 Debt Service Fund

Adopted Budget
Description	FY2022	Actual Through 6/30/22	Projected Next
3 Months	Projected Through 9/30/22	Proposed Budget FY2023							

Revenues											
Assessment - Tax Roll	$	-	$	-	$	-	$	-	$	520,000									
Assessments - Direct Bill	$	-	$	-	$	61,779	$	61,779	$	-									
Assessment - Lot Closing	$	-	$	83,084	$	-	$	83,084	$	-									
Interest Income	$	-	$	100	$	33	$	133	$	-	
Carry Forward Surplus	$	-	$	-	$	-	$	-	$	165,371	
Total Revenues	$	-	$	83,184	$	61,812	$	144,996	$	685,371	

Expenses

Interest - 11/1 Principal - 5/1 Interest - 5/1
$	-	$
$	-	$
$	-	$
-	$
-	$
180,071	$
-	$	-	$
-	$	-	$
-	$	180,071	$
165,371
190,000
165,371

Other Financing Sources

Transfer In/(Out) Bond Proceeds
$	-	$
$	-	$
20,376	$
700,071	$
-	$	20,376	$	-
-	$	700,071	$	-

Interest Expense - 11/1 $
Total	$
163,091
163,091

Product	
Assessable Units	Maximum Annual Debt Service	Net Assessment Per Unit	Gross Assessment Per Unit	
Single Family - 50'	327	$	408,750	$	1,250	$	1,344	
Single Family - 70'	89	$	111,250	$	1,250	$	1,344	
	416	$	520,000			
Wind Meadows South Community Development District Series 2021 Special Assessment Bonds Amortization Schedule

05/01/22	$
9,335,000.00  $
-	$	180,070.92

11/01/23	$
05/01/24	$
11/01/24	$
05/01/25	$
11/01/25	$
05/01/26	$
11/01/26	$
05/01/27	$
11/01/27	$
05/01/28	$
11/01/28	$
05/01/29	$
11/01/29	$
05/01/30	$
11/01/30	$
05/01/31	$
11/01/31	$
05/01/32	$
11/01/32	$
05/01/33	$
11/01/33	$
05/01/34	$
11/01/34	$
05/01/35	$
11/01/35	$
05/01/36	$
11/01/36	$
05/01/37	$
11/01/37	$
05/01/38	$
11/01/38	$
05/01/39	$
11/01/39	$
05/01/40	$
11/01/40	$
05/01/41	$
11/01/41	$
05/01/42	$
11/01/42	$
05/01/43	$
11/01/43	$
05/01/44	$
11/01/44	$
05/01/45	$
11/01/45	$
05/01/46	$
11/01/46	$
05/01/47	$
11/01/47	$
05/01/48	$
11/01/48	$
05/01/49	$
11/01/49	$
05/01/50	$
11/01/50	$
05/01/51	$
11/01/51	$
05/01/52	$
9,145,000.00  $
9,145,000.00  $
8,950,000.00  $
8,950,000.00  $
8,545,000.00  $
8,545,000.00  $
8,545,000.00  $
8,545,000.00  $
8,335,000.00  $
8,335,000.00  $
8,120,000.00  $
8,120,000.00  $
7,900,000.00  $
7,900,000.00  $
7,670,000.00  $
7,670,000.00  $
7,435,000.00  $
7,435,000.00  $
7,195,000.00  $
7,195,000.00  $
6,945,000.00  $
6,945,000.00  $
6,685,000.00  $
6,685,000.00  $
6,415,000.00  $
6,415,000.00  $
6,140,000.00  $
6,140,000.00  $
5,855,000.00  $
5,855,000.00  $
5,560,000.00  $
5,560,000.00  $
5,255,000.00  $
5,255,000.00  $
4,610,000.00  $
4,610,000.00  $
4,610,000.00  $
4,610,000.00  $
4,270,000.00  $
4,270,000.00  $
3,915,000.00  $
3,915,000.00  $
3,545,000.00  $
3,545,000.00  $
3,160,000.00  $
3,160,000.00  $
2,760,000.00  $
2,760,000.00  $
2,345,000.00  $
2,345,000.00  $
1,915,000.00  $
1,915,000.00  $
1,465,000.00  $
1,465,000.00  $
995,000.00  $
995,000.00  $
505,000.00  $
505,000.00  $
$
195,000.00  $
$
200,000.00  $
$
205,000.00  $
$
210,000.00  $
$
215,000.00  $
$
220,000.00  $
$
230,000.00  $
$
235,000.00  $
$
240,000.00  $
$
250,000.00  $
$
260,000.00  $
$
270,000.00  $
$
275,000.00  $
$
285,000.00  $
$
295,000.00  $
$
305,000.00  $
$
315,000.00  $
$
330,000.00  $
$
340,000.00  $
$
355,000.00  $
$
370,000.00  $
$
385,000.00  $
$
400,000.00  $
$
415,000.00  $
$
430,000.00  $
$
450,000.00  $
$
470,000.00  $
$
490,000.00  $
$
505,000.00  $
163,091.25  $
163,091.25
160,751.25  $
160,751.25
158,351.25  $
158,351.25
155,891.25  $
155,891.25
152,793.75  $
152,793.75
149,622.50  $
149,622.50
146,377.50  $
146,377.50
142,985.00  $
142,985.00
139,518.75  $
139,518.75
135,498.75  $
135,498.75
131,311.25  $
131,311.25
126,956.25  $
126,956.25
122,433.75  $
122,433.75
117,827.50  $
117,827.50
113,053.75  $
113,053.75
108,112.50  $
108,112.50
103,003.75  $
103,003.75
97,727.50  $
97,727.50
92,200.00  $
92,200.00
85,400.00  $
85,400.00
78,300.00  $
78,300.00
70,900.00  $
70,900.00
63,200.00  $
63,200.00
55,200.00  $
55,200.00
46,900.00  $
46,900.00
38,300.00  $
38,300.00
29,300.00  $
29,300.00
19,900.00  $
19,900.00
10,100.00  $
10,100.00  $
518,462.50

518,842.50

519,102.50

519,242.50

518,685.00

517,416.25

516,000.00

519,362.50

517,503.75

515,017.50

516,810.00

518,267.50

519,390.00

515,261.25

515,881.25

516,166.25

516,116.25

515,731.25

519,927.50

517,600.00

518,700.00

519,200.00

519,100.00

518,400.00

517,100.00

515,200.00

517,600.00

519,200.00

520,000.00
515,100.00

Wind Meadows South Community Development District Proposed Budget
Capital Reserve Fund

Adopted Budget	Actual Through	Projected Next	Projected Through	Proposed Budget	
Description	FY2022	6/30/22	3 Months	9/30/22	FY2023	

Revenues

Interest Income	

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

Expenses

Capital Outlay	

$	-	$	-	$	-	$	-	$	-	
Total Expenditures	$	-	$	-	$	-	$	-	$	-	

Other Financing Sources

Transfer In/(Out)	

$	-	$	-	$	-	$	-	$	10,000	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	$	10,000	
		
Excess Revenues/(Expenditures)	$	-	$	-	$	-	$	-	$	10,000	

Section 2
WIND MEADOWS SOUTH COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2022/2023 BUDGET FUNDING AGREEMENT

This Agreement (“Agreement”) is made and entered into this 	 day of August, 2022, by and between:

Wind Meadows South Community Development District, a local unit of special- purpose government established pursuant to Chapter 190, Florida Statutes, and located in the City of Bartow, Polk County, Florida, with a mailing address of 219 East Livingston Street, Orlando, Florida 32801 (the "District"), and

Wind Meadows South, LLC, a Florida limited liability company, with a mailing address of 4900 Dundee Road, Winter Haven, FL 33884 (the “Developer”).

RECITALS

WHEREAS, the District was established by an ordinance adopted by the City Commission of the City of Bartow, Florida, for the purpose of planning, financing, constructing, operating and/or maintaining certain infrastructure; and

WHEREAS, the District, pursuant to Chapter 190, Florida Statutes, is authorized to levy such taxes, special assessments, fees and other charges as may be necessary in furtherance of the District's activities and services; and

WHEREAS, the Developer presently owns and/or is developing the majority of the real property described in Exhibit A, attached hereto and incorporated herein (“Property”), within the District, which Property will benefit from the timely construction and acquisition of the District's facilities, activities and services and from the continued operations of the District; and

WHEREAS, the District is adopting its general fund budget for the fiscal year beginning October 1, 2022 and ending September 30, 2023 (“Fiscal Year 2022/2023 Budget”); and

WHEREAS, this Fiscal Year 2022/2023 Budget, which both parties recognize may be amended from time to time in the sole discretion of the District, is attached hereto and incorporated herein by reference as Exhibit B; and

WHEREAS, the District has the option of levying non-ad valorem assessments on all land, including the Property, that will benefit from the activities, operations and services set forth in the Fiscal Year 2022/2023 Budget, or utilizing such other revenue sources as may be available to it; and

WHEREAS, in lieu of levying assessments on the Property in the full amount needed to fund the Fiscal Year 2022/2023 Budget, to the extent the assessments collected by the district are insufficient, the Developer is willing to provide such funds as are necessary to allow the District to proceed with its operations as described in Exhibit B; and
WHEREAS, the Developer agrees that the activities, operations and services provide a special and peculiar benefit equal to or in excess of the costs reflected on Exhibit B to the Property; and

WHEREAS, the Developer has agreed to enter into this Agreement in lieu of having the District levy and collect any non-ad valorem assessments as authorized by law against the Property located within the District for the full amount needed to fund the activities, operations and services set forth in Exhibit B; and

WHEREAS, the Developer and the District desire to secure such budget funding through the imposition of a continuing lien against the Property described in Exhibit A and otherwise as provided herein.

NOW, THEREFORE, based upon good and valuable consideration and the mutual covenants of the parties, the receipt and sufficiency of which are hereby acknowledged, the parties agree as follows:

RECITALS. The recitals stated above are true and correct and by this reference are incorporated herein as a material part of this Agreement.
FUNDING. The Developer agrees to make available to the District the monies necessary for the operation of the District as called for in the budget attached hereto as Exhibit B, as may be amended from time to time in the District’s sole discretion, within fifteen (15) days of written request by the District. Amendments to the Fiscal Year 2022/2023 Budget as shown on Exhibit B adopted by the District at a duly noticed meeting shall have the effect of amending this Agreement without further action of the parties. Funds provided hereunder shall be placed in the District's general checking account. In no way shall the foregoing in any way affect the District’s ability to levy special assessments upon the property within the District, including any property owned by Developer, in accordance with Florida law, to provide funds for any unfunded expenditures whether such expenditures are the result of an amendment to the District’s Budget or otherwise. These payments are made by the Developer in lieu of taxes, fees, or assessments which might otherwise be levied or imposed by the District.

CONTINUING LIEN. District shall have the right to file a continuing lien upon the Property described in Exhibit A for all payments due and owing under the terms of this Agreement and for interest thereon, and for reasonable attorneys’ fees, paralegals’ fees, expenses and court costs incurred by the District incident to the collection of funds under this Agreement or for enforcement of this lien, and all sums advanced and paid by the District for taxes and payment on account of superior interests, liens and encumbrances in order to preserve and protect the District’s lien. The lien shall be effective as of the date and time of the recording of a “Notice of Lien for Fiscal Year 2022/2023 Budget” in the public records of Polk County, Florida (“County”), stating among other things, the description of the real property and the amount due as of the recording of the Notice, and the existence of this Agreement. The District Manager, in its sole discretion, is hereby authorized by the District to file the Notice of Lien for Fiscal Year 2022/2023 Budget on behalf of the District, without the need of further Board action authorizing or directing such filing. At the District Manager’s direction, the District may also bring an action at law against the record title holder to the Property to pay the amount due under this Agreement, or may
foreclose the lien against the Property in any manner authorized by law. The District may partially release any filed lien for portions of the Property subject to a plat if and when the Developer has demonstrated, in the District’s sole discretion, that such release will not materially impair the ability of the District to enforce the collection of funds hereunder. In the event the Developer sells any of the Property described in Exhibit A after the execution of this Agreement, the Developer’s rights and obligations under this Agreement shall remain the same, provided however that the District shall only have the right to file a lien upon the remaining Property owned by the Developer.

ALTERNATIVE COLLECTION METHODS. In the event the Developer fails to make payments due to the District pursuant to this Agreement, and the District first provides Developer with written notice of the delinquency to the address identified in this Agreement and such delinquency is not cured within five (5) business days of the notice, then the District shall have the following remedies:

In the alternative or in addition to the collection method set forth in Paragraph 2 above, the District may enforce the collection of funds due under this Agreement by action against the Developer in the appropriate judicial forum in and for the County. The enforcement of the collection of funds in this manner shall be in the sole discretion of the District Manager on behalf of the District. In the event that either party is required to enforce this Agreement by court proceedings or otherwise, then the parties agree that the prevailing party shall be entitled to recover from the other all costs incurred, including reasonable attorneys' fees and costs for trial, alternative dispute resolution, or appellate proceedings.

The District hereby finds that the activities, operations and services set forth in Exhibit B provide a special and peculiar benefit to the Property, which benefit is initially allocated on an equal developable acreage basis. The Developer agrees that the activities, operations and services set forth in Exhibit B provide a special and peculiar benefit to the Property equal to or in excess of the costs set forth in Exhibit B, on an equal developable acreage basis. Therefore, in the alternative or in addition to the other methods of collection set forth in this Agreement, the District, in its sole discretion, may choose to certify amounts due hereunder as a non-ad valorem assessment on all or any part of the Property for collection, either through the Uniform Method of Collection set forth in Chapter 197, Florida Statutes, or under any method of direct bill and collection authorized by Florida law. Such assessment, if imposed, may be certified on the next available tax roll of the County property appraiser. The Developer hereby waives and/or relinquishes any rights it may have to challenge, object to or otherwise fail to pay such assessments if imposed, as well as the means of collection thereof.

AGREEMENT; AMENDMENTS. This instrument shall constitute the final and complete expression of the agreement between the parties relating to the subject matter of this Agreement. Amendments to and waivers of the provisions contained in this Agreement may be made only by an instrument in writing which is executed by both of the parties hereto.
AUTHORIZATION. The execution of this Agreement has been duly authorized by the appropriate body or official of all parties hereto, each party has complied with all the requirements of law, and each party has full power and authority to comply with the terms and provisions of this instrument.
ASSIGNMENT. This Agreement may be assigned, in whole or in part, by either party only upon the written consent of the other, which consent shall not be unreasonably withheld.

DEFAULT. A default by either party under this Agreement shall entitle the other to all remedies available at law or in equity, which shall include, but not be limited to, the right of damages, injunctive relief and specific performance and specifically including the ability of the District to enforce any and all payment obligations under this Agreement in the manner described herein in Paragraphs 2 and 3 above.

THIRD PARTY RIGHTS; TRANSFER OF PROPERTY. This Agreement is
solely for the benefit of the formal parties herein and no right or cause of action shall accrue upon or by reason hereof, to or for the benefit of any third party not a formal party hereto. Nothing in this Agreement expressed or implied is intended or shall be construed to confer upon any person or corporation other than the parties hereto any right, remedy or claim under or by reason of this Agreement or any provisions or conditions hereof; and all of the provisions, representations, covenants and conditions herein contained shall inure to the sole benefit of and shall be binding upon the parties hereto and their respective representatives, successors and assigns. In the event the Developer sells or otherwise disposes of its business or of all or substantially all of its assets relating to improvements, work product, or lands within the District, the Developer shall continue to be bound by the terms of this Agreement and additionally shall expressly require that the purchaser agree to be bound by the terms of this Agreement. In the event of such sale or disposition, Developer may place into escrow an amount equal to the then-unfunded portion of the Fiscal Year 2022/2023 Budget to fund any budgeted expenses that may arise during the remainder of the fiscal year. Upon confirmation of the deposit of said funds into escrow, and evidence of an assignment to, and assumption by the purchaser, of this Agreement, Developer’s obligation under this Agreement shall be deemed fulfilled and this Agreement terminated. The Developer shall give 90 days prior written notice to the District under this Agreement of any such sale or disposition.

FLORIDA LAW GOVERNS. This Agreement and the provisions contained herein shall be construed, interpreted and controlled according to the laws of the State of Florida.

ARM’S LENGTH TRANSACTION. This Agreement has been negotiated fully between the parties as an arm's length transaction. The parties participated fully in the preparation of this Agreement with the assistance of their respective counsel. In the case of a dispute concerning the interpretation of any provision of this Agreement, the parties are each deemed to have drafted, chosen and selected the language, and the doubtful language will not be interpreted or construed against any party.

PUBLIC RECORDS. The Developer understands and agrees that all documents of any kind provided to the District in connection with this Agreement may be public records and treated as such in accordance with Florida law.
COUNTERPARTS. This Agreement may be executed in any number of counterparts, each of which when executed and delivered shall be an original; however, all such counterparts together shall constitute, but one and the same instrument.  Signature and
acknowledgment pages, if any, may be detached from the counterparts and attached to a single copy of this document to physically form one document.

EFFECTIVE DATE. The Agreement shall be effective after execution by both parties hereto. The enforcement provisions of this Agreement shall survive its termination, until all payments due under this Agreement are paid in full.

[Remainder of this page intentionally left blank]
IN WITNESS WHEREOF, the parties execute this Agreement the day and year first written above.

Attest:	WIND MEADOWS SOUTH
COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

WITNESS:	WIND MEADOWS SOUTH, LLC,
a Florida limited liability company

Print Name:	
By: Center State Development, LLC
Its: Manager of Wind Meadows South, LLC

By: HRB Land Investments, LLC
Its: Manager of Center State Development, LLC

Harold R. Baxter, Manager of HRB Land Investments, LLC

EXHIBIT A: Property Description
EXHIBIT B: Fiscal Year 2022/2023 Budget
EXHIBIT A: PROPERTY DESCRIPTION

EXHIBIT B: FISCAL YEAR 2022/2023 BUDGET

[attach]

Wind Meadows South
Community Development District

Proposed Budget
FY2023

Table of Contents

1-2

3-7

8

9
General Fund

General Fund Narrative

Debt Service Series 2021

Amortization Schedule

10	Capital Reserve Fund

Wind Meadows South
Community Development District Proposed Budget
General Fund

		Adopted Budget	Actuals Through	Projected Next	Projected Through	Proposed Budget	
	Description	FY2022	6/30/22	3 Months	9/30/22	FY2023	

Revenues							

Assessments - Tax Roll	$	-	$	
-	
$	
-	
$	
-	
$	270,400	
Assessments - Lot Closing	$	-	$	67,706	$	-	$	67,706	$	-					
Developer Contributions	$	134,760	$	50,000	$	-	$	50,000	$	40,010					
Total Revenues	$	134,760	$	117,706	$	-	$	117,706	$	310,410					

Expenditures							
General & Administrative
Supervisor Fees	
$	12,000	
$	-	
$	4,000	
$	4,000	
$	12,000		
Engineering	$	15,000	$	-	$	5,375	$	5,375	$	15,000		
Attorney	$	25,000	$	9,476	$	6,769	$	16,245	$	25,000		
Annual Audit	$	5,000	$	-	$	3,282	$	3,282	$	3,400		
Assessment Administration	$	5,000	$	-	$	5,000	$	5,000	$	5,000		
Arbitrage	$	500	$	-	$	450	$	450	$	500		
Dissemination	$	5,000	$	3,750	$	1,250	$	5,000	$	5,000		
Trustee Fees	$	5,000	$	-	$	5,000	$	5,000	$	5,000		
Management Fees	$	35,000	$	26,250	$	8,750	$	35,000	$	36,750		
Information Technology	$	1,800	$	1,350	$	450	$	1,800	$	1,800		
Website Maintenance	$	1,200	$	900	$	300	$	1,200	$	1,200		
Telephone	$	300	$	-	$	50	$	50	$	300		
Postage & Delivery	$	1,000	$	80	$	108	$	188	$	1,000		
Insurance	$	5,500	$	5,000	$	-	$	5,000	$	5,500		
Printing & Binding	$	1,000	$	12	$	48	$	60	$	1,000		
Legal Advertising	$	10,000	$	2,917	$	1,972	$	4,889	$	10,000		
Contingency	$	5,000	$	35	$	199	$	234	$	5,000		
Office Supplies	$	625	$	13	$	13	$	26	$	625		
Travel Per Diem	$	660	$	-	$	-	$	-	$	660		
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175		
Subtotal Administrative Expenditures	$	134,760	$	49,958	$	43,016	$	92,974	$	134,910		

Operations & Maintenance Field Expenditures Property Insurance	

$	-	

$	-	

$	-	

$	-	

$	5,000		
Field Management	$	-	$	-	$	-	$	-	$	15,000		
Landscape Maintenance	$	-	$	-	$	-	$	-	$	70,000		
Landscape Replacement	$	-	$	-	$	-	$	-	$	15,000		
Streetlights	$	-	$	-	$	-	$	-	$	15,000		
Electric	$	-	$	153	$	750	$	903	$	5,500		
Water & Sewer	$	-	$	6,439	$	5,801	$	12,240	$	10,000		
Sidewalk & Asphalt Maintenance	$	-	$	-	$	-	$	-	$	2,500		
Irrigation Repairs	$	-	$	-	$	-	$	-	$	5,000		
General Repairs & Maintenance	$	-	$	-	$	-	$	-	$	15,000		
Contingency	$	-	$	-	$	-	$	-	$	7,500		
Subtotal Field Expenditures	$	-	$	6,591	$	6,551	$	13,142	$	165,500		
Wind Meadows South
Community Development District Proposed Budget
General Fund

Adopted Budget
Description	FY2022	Actuals Through 6/30/22	Projected Next
3 Months	Projected Through 9/30/22	Proposed Budget FY2023				

Amenity Expenditures Amenity - Electric Amenity - Water Playground Lease Internet
Pest Control Janitorial Service Security Services Pool Maintenance
Amenity Repairs & Maintenance Amenity Access Management Contingency	

$
$
$
$
$
$
$
$
$
$
$	

-
-
-
-
-
-
-
-
-
-
-	

$
$
$
$
$
$
$
$
$
$
$	

-
-
-
-
-
-
-
-
-
-
-	

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

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

$	18,000
$	10,000
$	35,000
$	3,000
$	720
$	8,000
$	33,800
$	20,000
$	12,000
$	5,000
$	7,500	
Subtotal Field Expenditures	$	-	$	-	$	-	$	-	$	153,020	

Other Expenditures
Capital Reserves - Transfer	

$	

-	

$	

-	

$	-	

$	-	

$	10,000	
Total Other Expenditures	$	-	$	-	$	-	$	-	$	10,000	
								
Total Expenditures	$	134,760	$	56,549	$	49,567	$	106,117	$	310,410	

Net Assessments	$	270,400	
Add: Discounts & Collections 7%	$20,353	
Gross Assessments	$290,753	

Assessable Units	
416	

Gross Per Unit Assessment	
$698.92	
Net Per Unit Assessment	$650.00	
Wind Meadows South Community Development District General Fund Budget

Revenues:

Assessments – Tax Roll

The District will levy a non-ad valorem assessment on all assessable property within the District to fund all general operating and maintenance expenditures during the fiscal year.

Developer Contributions

The District will enter into a funding agreement with the Developer to fund the General Fund expenditures for the Fiscal Year.

Expenditures:

General & Administrative:

Supervisor Fees

Chapter 190, Florida Statutes, allows for each Board member to receive $200 per meeting, not to exceed
$4,800 per year paid to each Supervisor for the time devoted to District business and meetings.

Engineering

The District's engineer will be providing general engineering services to the District, e.g. attendance and preparation for monthly board meetings, review invoices and various projects as directed by the Board of Supervisors and the District Manager.

Attorney

The District's legal counsel will be providing general legal services to the District, e.g. attendance and preparation for meetings, preparation and review of agreements, resolutions, etc. as directed by the Board of Supervisors and the District Manager.

Annual Audit

The District is required by Florida Statutes to arrange for an independent audit of its financial records on an annual basis.

Assessment Administration

The District will contract to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.

Arbitrage

The District will contract with an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on an anticipated bond issuance.
Wind Meadows South Community Development District General Fund Budget

Dissemination

The District is required by the Security and Exchange Commission to comply with Rule 15c2-12(b)(5) which relates to additional reporting requirements for unrated bond issues. This cost is based upon an anticipated bond issuance.

Trustee Fees

The District will incur trustee related costs with the issuance of its’ issued bonds.

Management Fees

The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services-Central Florida, LLC. The services include but are not limited to, recording and transcription of board meetings, administrative services, budget preparation, all financial reports, annual audits, etc.

Information Technology

Represents costs related to the District’s information systems, which include but are not limited to video conferencing services, cloud storage services and servers, security, accounting software, etc.

Website Maintenance

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

Telephone

Telephone and fax machine.

Postage & Delivery

The District incurs charges for mailing of Board meeting agenda packages, overnight deliveries, correspondence, etc.

Insurance

The District’s general liability and public official’s liability insurance coverages.

Printing & Binding

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

Legal Advertising

The District is required to advertise various notices for monthly Board meetings, public hearings, etc. in a newspaper of general circulation.
Wind Meadows South Community Development District General Fund Budget

Contingency

Bank charges and any other miscellaneous expenses incurred during the year.

Office Supplies

Any supplies that may need to be purchased during the fiscal year, e.g., paper, minute books, file folders, labels, paper clips, etc.

Travel Per Diem

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

Dues, Licenses & Subscriptions

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

Operations & Maintenance:

Field Services

Property Insurance

The District’s property insurance coverages.

Field Management

Represents the costs of contracting services that provide onsite field management of contracts for the District such as landscape and lake maintenance. Services can include onsite inspections, meetings with contractors, monitoring of utility accounts, attend Board meetings and receive and respond to property owner phone calls and emails.

Landscape Maintenance

Represents the estimated maintenance of the landscaping within the common areas of the District after the installation of landscape material has been completed.

Landscape Replacement

Represents the estimated cost of replacing landscaping within the common areas of the District.

Streetlights

Represents the cost to maintain street lights within the District Boundaries that are expected to be in place throughout the fiscal year.

Electric

Represents current and estimated electric charges of common areas throughout the District.
Wind Meadows South Community Development District General Fund Budget

Water & Sewer

Represents current and estimated costs for water and refuse services provided for common areas throughout the District.

Sidewalk & Asphalt Maintenance

Represents the estimated costs of maintaining the sidewalks and asphalt throughout the District’s Boundary.

Irrigation Repairs

Represents the cost of maintaining and repairing the irrigation system. This includes the sprinklers, and irrigation wells.

General Repairs & Maintenance

Represents estimated costs for general repairs and maintenance of the District’s common areas.

Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any field category.

Amenity Expenditures

Amenity - Electric

Represents estimated electric charges for the District’s amenity facilities.

Amenity – Water

Represents estimated water charges for the District’s amenity facilities.

Playground Lease

The District has entered into a leasing agreement for playgrounds and pool furniture installed in the community with WHFS, LLC

Internet

Internet service will be added for use at the Amenity Center.

Pest Control

The District will incur costs for pest control treatments to its amenity facilities.

Janitorial Services

Represents the costs to provide janitorial services and supplies for the District’s amenity facilities.
Wind Meadows South Community Development District General Fund Budget

Security Services

Represents the estimated cost of contracting a monthly security service for the District’s amenity facilities.

Pool Maintenance

Represents the costs of regular cleaning and treatments of the District’s pool.

Amenity Repairs & Maintenance

Represents estimated costs for repairs and maintenance of the District’s amenity facilities.

Amenity Access Management

Represents the cost of managing access to the District’s amenity facilities.

Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any amenity category.

Other Expenses:

Capital Reserves

Funds collected and reserved for the replacement of and/or purchase of new capital improvements throughout the District.
Wind Meadows South Community Development District Proposed Budget
Series 2022 Debt Service Fund

Adopted Budget
Description	FY2022	Actual Through 6/30/22	Projected Next
3 Months	Projected Through 9/30/22	Proposed Budget FY2023							

Revenues											
Assessment - Tax Roll	$	-	$	-	$	-	$	-	$	520,000									
Assessments - Direct Bill	$	-	$	-	$	61,779	$	61,779	$	-									
Assessment - Lot Closing	$	-	$	83,084	$	-	$	83,084	$	-									
Interest Income	$	-	$	100	$	33	$	133	$	-	
Carry Forward Surplus	$	-	$	-	$	-	$	-	$	165,371	
Total Revenues	$	-	$	83,184	$	61,812	$	144,996	$	685,371	

Expenses

Interest - 11/1 Principal - 5/1 Interest - 5/1
$	-	$
$	-	$
$	-	$
-	$
-	$
180,071	$
-	$	-	$
-	$	-	$
-	$	180,071	$
165,371
190,000
165,371

Other Financing Sources

Transfer In/(Out) Bond Proceeds
$	-	$
$	-	$
20,376	$
700,071	$
-	$	20,376	$	-
-	$	700,071	$	-

Interest Expense - 11/1 $
Total	$
163,091
163,091

Product	
Assessable Units	Maximum Annual Debt Service	Net Assessment Per Unit	Gross Assessment Per Unit	
Single Family - 50'	327	$	408,750	$	1,250	$	1,344	
Single Family - 70'	89	$	111,250	$	1,250	$	1,344	
	416	$	520,000			
Wind Meadows South Community Development District Series 2021 Special Assessment Bonds Amortization Schedule

05/01/22	$
9,335,000.00  $
-	$	180,070.92

11/01/23	$
05/01/24	$
11/01/24	$
05/01/25	$
11/01/25	$
05/01/26	$
11/01/26	$
05/01/27	$
11/01/27	$
05/01/28	$
11/01/28	$
05/01/29	$
11/01/29	$
05/01/30	$
11/01/30	$
05/01/31	$
11/01/31	$
05/01/32	$
11/01/32	$
05/01/33	$
11/01/33	$
05/01/34	$
11/01/34	$
05/01/35	$
11/01/35	$
05/01/36	$
11/01/36	$
05/01/37	$
11/01/37	$
05/01/38	$
11/01/38	$
05/01/39	$
11/01/39	$
05/01/40	$
11/01/40	$
05/01/41	$
11/01/41	$
05/01/42	$
11/01/42	$
05/01/43	$
11/01/43	$
05/01/44	$
11/01/44	$
05/01/45	$
11/01/45	$
05/01/46	$
11/01/46	$
05/01/47	$
11/01/47	$
05/01/48	$
11/01/48	$
05/01/49	$
11/01/49	$
05/01/50	$
11/01/50	$
05/01/51	$
11/01/51	$
05/01/52	$
9,145,000.00  $
9,145,000.00  $
8,950,000.00  $
8,950,000.00  $
8,545,000.00  $
8,545,000.00  $
8,545,000.00  $
8,545,000.00  $
8,335,000.00  $
8,335,000.00  $
8,120,000.00  $
8,120,000.00  $
7,900,000.00  $
7,900,000.00  $
7,670,000.00  $
7,670,000.00  $
7,435,000.00  $
7,435,000.00  $
7,195,000.00  $
7,195,000.00  $
6,945,000.00  $
6,945,000.00  $
6,685,000.00  $
6,685,000.00  $
6,415,000.00  $
6,415,000.00  $
6,140,000.00  $
6,140,000.00  $
5,855,000.00  $
5,855,000.00  $
5,560,000.00  $
5,560,000.00  $
5,255,000.00  $
5,255,000.00  $
4,610,000.00  $
4,610,000.00  $
4,610,000.00  $
4,610,000.00  $
4,270,000.00  $
4,270,000.00  $
3,915,000.00  $
3,915,000.00  $
3,545,000.00  $
3,545,000.00  $
3,160,000.00  $
3,160,000.00  $
2,760,000.00  $
2,760,000.00  $
2,345,000.00  $
2,345,000.00  $
1,915,000.00  $
1,915,000.00  $
1,465,000.00  $
1,465,000.00  $
995,000.00  $
995,000.00  $
505,000.00  $
505,000.00  $
$
195,000.00  $
$
200,000.00  $
$
205,000.00  $
$
210,000.00  $
$
215,000.00  $
$
220,000.00  $
$
230,000.00  $
$
235,000.00  $
$
240,000.00  $
$
250,000.00  $
$
260,000.00  $
$
270,000.00  $
$
275,000.00  $
$
285,000.00  $
$
295,000.00  $
$
305,000.00  $
$
315,000.00  $
$
330,000.00  $
$
340,000.00  $
$
355,000.00  $
$
370,000.00  $
$
385,000.00  $
$
400,000.00  $
$
415,000.00  $
$
430,000.00  $
$
450,000.00  $
$
470,000.00  $
$
490,000.00  $
$
505,000.00  $
163,091.25  $
163,091.25
160,751.25  $
160,751.25
158,351.25  $
158,351.25
155,891.25  $
155,891.25
152,793.75  $
152,793.75
149,622.50  $
149,622.50
146,377.50  $
146,377.50
142,985.00  $
142,985.00
139,518.75  $
139,518.75
135,498.75  $
135,498.75
131,311.25  $
131,311.25
126,956.25  $
126,956.25
122,433.75  $
122,433.75
117,827.50  $
117,827.50
113,053.75  $
113,053.75
108,112.50  $
108,112.50
103,003.75  $
103,003.75
97,727.50  $
97,727.50
92,200.00  $
92,200.00
85,400.00  $
85,400.00
78,300.00  $
78,300.00
70,900.00  $
70,900.00
63,200.00  $
63,200.00
55,200.00  $
55,200.00
46,900.00  $
46,900.00
38,300.00  $
38,300.00
29,300.00  $
29,300.00
19,900.00  $
19,900.00
10,100.00  $
10,100.00  $
518,462.50

518,842.50

519,102.50

519,242.50

518,685.00

517,416.25

516,000.00

519,362.50

517,503.75

515,017.50

516,810.00

518,267.50

519,390.00

515,261.25

515,881.25

516,166.25

516,116.25

515,731.25

519,927.50

517,600.00

518,700.00

519,200.00

519,100.00

518,400.00

517,100.00

515,200.00

517,600.00

519,200.00

520,000.00
515,100.00

Wind Meadows South Community Development District Proposed Budget
Capital Reserve Fund

Adopted Budget	Actual Through	Projected Next	Projected Through	Proposed Budget	
Description	FY2022	6/30/22	3 Months	9/30/22	FY2023	

Revenues

Interest Income	

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

Expenses

Capital Outlay	

$	-	$	-	$	-	$	-	$	-	
Total Expenditures	$	-	$	-	$	-	$	-	$	-	

Other Financing Sources

Transfer In/(Out)	

$	-	$	-	$	-	$	-	$	10,000	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	$	10,000	
		
Excess Revenues/(Expenditures)	$	-	$	-	$	-	$	-	$	10,000	

Section B

Section 1
RESOLUTION 2022-09

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WIND MEADOWS SOUTH COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING SPECIAL ASSESSMENTS FOR FISCAL YEAR 2022/2023; PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS, INCLUDING BUT NOT LIMITED TO PENALTIES AND INTEREST THEREON; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Wind Meadows South 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 the City of Bartow, Polk 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, 2022 and ending September 30, 2023 (“Fiscal Year 2022/2023”), attached hereto as Exhibit “A;” 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 2022/2023; 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 (“Assessment Roll”) attached to this Resolution as Exhibit “B,” and to certify the portion of the Assessment Roll related to certain developed property (“Tax Roll Property”) to the County Tax Collector pursuant to the Uniform Method and to directly collect the portion of the Assessment Roll relating to the remaining property (“Direct Collect Property”), all as set forth in Exhibit “B;” and

WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll adopted herein, including that portion 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 WIND MEADOWS SOUTH COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. BENEFIT & ALLOCATION FINDINGS. 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 is shown in Exhibits “A” and “B,” and is hereby found to be fair and reasonable.

SECTION 2. ASSESSMENT IMPOSITION. Pursuant to Chapters 170, 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. Moreover, pursuant to Section 197.3632(4), Florida Statutes, the lien amount shall serve as the “maximum rate” authorized by law for operation and maintenance assessments.

SECTION 3. Collection and Enforcement; Penalties; Interest.

Tax Roll Assessments. The operations and maintenance special assessments and previously levied debt service special assessments imposed on the Tax Roll Property shall be collected at the same time and in the same manner as County taxes in accordance with the Uniform Method, as set forth in Exhibits “A” and “B.”

Direct Bill Assessments. The operations and maintenance special assessments and previously levied debt service special assessments imposed on the Direct Collect
Property shall be collected directly by the District in accordance with Florida law, as set forth in Exhibits “A” and “B.” Assessments directly collected by the District are due in full on December 1, 2022; provided, however, that, to the extent permitted by law, the assessments due may be paid in several partial, deferred payments and according to the following schedule: 25% due no later than October 1, 2022, 25% due no later than December 1, 2022, 25% due no later than February 1, 2023 and 25% due no later than May 1, 2023. In the event that an assessment payment is not made in accordance with the schedule stated above, the whole assessment – including any remaining partial, deferred payments for Fiscal Year 2022/2023, shall immediately become due and payable; shall accrue interest, penalties in the amount of one percent (1%) per month, and all costs of collection and enforcement; and shall either be enforced pursuant to a foreclosure action, or, at the District’s sole discretion, collected pursuant to the Uniform Method on a future tax bill, which amount may include penalties, interest, and costs of collection and enforcement. Any prejudgment interest on delinquent assessments shall accrue at the rate of any bonds secured by the assessments, or at the statutory prejudgment interest rate, as applicable. In the event an assessment subject to direct collection by the District shall be delinquent, the District Manager and District Counsel, without further authorization by the Board, may initiate foreclosure proceedings pursuant to Chapter 170, Florida Statutes, or other applicable law to collect and enforce the whole assessment, as set forth herein.

Future Collection Methods. 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 for collection. That portion of the Assessment Roll which includes the Tax Roll Property 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 10th day of August, 2022.

ATTEST:	WIND MEADOWS SOUTH
COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary
By:	 Its:	

Exhibit A:	Budget
Exhibit B:	Assessment Roll (Uniform Method) Assessment Roll (Direct Collect)

Wind Meadows South
Community Development District

Proposed Budget
FY2023

Table of Contents

1-2

3-7

8

9
General Fund

General Fund Narrative

Debt Service Series 2021

Amortization Schedule

10	Capital Reserve Fund

Wind Meadows South
Community Development District Proposed Budget
General Fund

		Adopted Budget	Actuals Through	Projected Next	Projected Through	Proposed Budget	
	Description	FY2022	6/30/22	3 Months	9/30/22	FY2023	

Revenues							

Assessments - Tax Roll	$	-	$	
-	
$	
-	
$	
-	
$	270,400	
Assessments - Lot Closing	$	-	$	67,706	$	-	$	67,706	$	-					
Developer Contributions	$	134,760	$	50,000	$	-	$	50,000	$	40,010					
Total Revenues	$	134,760	$	117,706	$	-	$	117,706	$	310,410					

Expenditures							
General & Administrative
Supervisor Fees	
$	12,000	
$	-	
$	4,000	
$	4,000	
$	12,000		
Engineering	$	15,000	$	-	$	5,375	$	5,375	$	15,000		
Attorney	$	25,000	$	9,476	$	6,769	$	16,245	$	25,000		
Annual Audit	$	5,000	$	-	$	3,282	$	3,282	$	3,400		
Assessment Administration	$	5,000	$	-	$	5,000	$	5,000	$	5,000		
Arbitrage	$	500	$	-	$	450	$	450	$	500		
Dissemination	$	5,000	$	3,750	$	1,250	$	5,000	$	5,000		
Trustee Fees	$	5,000	$	-	$	5,000	$	5,000	$	5,000		
Management Fees	$	35,000	$	26,250	$	8,750	$	35,000	$	36,750		
Information Technology	$	1,800	$	1,350	$	450	$	1,800	$	1,800		
Website Maintenance	$	1,200	$	900	$	300	$	1,200	$	1,200		
Telephone	$	300	$	-	$	50	$	50	$	300		
Postage & Delivery	$	1,000	$	80	$	108	$	188	$	1,000		
Insurance	$	5,500	$	5,000	$	-	$	5,000	$	5,500		
Printing & Binding	$	1,000	$	12	$	48	$	60	$	1,000		
Legal Advertising	$	10,000	$	2,917	$	1,972	$	4,889	$	10,000		
Contingency	$	5,000	$	35	$	199	$	234	$	5,000		
Office Supplies	$	625	$	13	$	13	$	26	$	625		
Travel Per Diem	$	660	$	-	$	-	$	-	$	660		
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175		
Subtotal Administrative Expenditures	$	134,760	$	49,958	$	43,016	$	92,974	$	134,910		

Operations & Maintenance Field Expenditures Property Insurance	

$	-	

$	-	

$	-	

$	-	

$	5,000		
Field Management	$	-	$	-	$	-	$	-	$	15,000		
Landscape Maintenance	$	-	$	-	$	-	$	-	$	70,000		
Landscape Replacement	$	-	$	-	$	-	$	-	$	15,000		
Streetlights	$	-	$	-	$	-	$	-	$	15,000		
Electric	$	-	$	153	$	750	$	903	$	5,500		
Water & Sewer	$	-	$	6,439	$	5,801	$	12,240	$	10,000		
Sidewalk & Asphalt Maintenance	$	-	$	-	$	-	$	-	$	2,500		
Irrigation Repairs	$	-	$	-	$	-	$	-	$	5,000		
General Repairs & Maintenance	$	-	$	-	$	-	$	-	$	15,000		
Contingency	$	-	$	-	$	-	$	-	$	7,500		
Subtotal Field Expenditures	$	-	$	6,591	$	6,551	$	13,142	$	165,500		
Wind Meadows South
Community Development District Proposed Budget
General Fund

Adopted Budget
Description	FY2022	Actuals Through 6/30/22	Projected Next
3 Months	Projected Through 9/30/22	Proposed Budget FY2023				

Amenity Expenditures Amenity - Electric Amenity - Water Playground Lease Internet
Pest Control Janitorial Service Security Services Pool Maintenance
Amenity Repairs & Maintenance Amenity Access Management Contingency	

$
$
$
$
$
$
$
$
$
$
$	

-
-
-
-
-
-
-
-
-
-
-	

$
$
$
$
$
$
$
$
$
$
$	

-
-
-
-
-
-
-
-
-
-
-	

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

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

$	18,000
$	10,000
$	35,000
$	3,000
$	720
$	8,000
$	33,800
$	20,000
$	12,000
$	5,000
$	7,500	
Subtotal Field Expenditures	$	-	$	-	$	-	$	-	$	153,020	

Other Expenditures
Capital Reserves - Transfer	

$	

-	

$	

-	

$	-	

$	-	

$	10,000	
Total Other Expenditures	$	-	$	-	$	-	$	-	$	10,000	
								
Total Expenditures	$	134,760	$	56,549	$	49,567	$	106,117	$	310,410	

Net Assessments	$	270,400	
Add: Discounts & Collections 7%	$20,353	
Gross Assessments	$290,753	

Assessable Units	
416	

Gross Per Unit Assessment	
$698.92	
Net Per Unit Assessment	$650.00	
Wind Meadows South Community Development District General Fund Budget

Revenues:

Assessments – Tax Roll

The District will levy a non-ad valorem assessment on all assessable property within the District to fund all general operating and maintenance expenditures during the fiscal year.

Developer Contributions

The District will enter into a funding agreement with the Developer to fund the General Fund expenditures for the Fiscal Year.

Expenditures:

General & Administrative:

Supervisor Fees

Chapter 190, Florida Statutes, allows for each Board member to receive $200 per meeting, not to exceed
$4,800 per year paid to each Supervisor for the time devoted to District business and meetings.

Engineering

The District's engineer will be providing general engineering services to the District, e.g. attendance and preparation for monthly board meetings, review invoices and various projects as directed by the Board of Supervisors and the District Manager.

Attorney

The District's legal counsel will be providing general legal services to the District, e.g. attendance and preparation for meetings, preparation and review of agreements, resolutions, etc. as directed by the Board of Supervisors and the District Manager.

Annual Audit

The District is required by Florida Statutes to arrange for an independent audit of its financial records on an annual basis.

Assessment Administration

The District will contract to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.

Arbitrage

The District will contract with an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on an anticipated bond issuance.
Wind Meadows South Community Development District General Fund Budget

Dissemination

The District is required by the Security and Exchange Commission to comply with Rule 15c2-12(b)(5) which relates to additional reporting requirements for unrated bond issues. This cost is based upon an anticipated bond issuance.

Trustee Fees

The District will incur trustee related costs with the issuance of its’ issued bonds.

Management Fees

The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services-Central Florida, LLC. The services include but are not limited to, recording and transcription of board meetings, administrative services, budget preparation, all financial reports, annual audits, etc.

Information Technology

Represents costs related to the District’s information systems, which include but are not limited to video conferencing services, cloud storage services and servers, security, accounting software, etc.

Website Maintenance

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

Telephone

Telephone and fax machine.

Postage & Delivery

The District incurs charges for mailing of Board meeting agenda packages, overnight deliveries, correspondence, etc.

Insurance

The District’s general liability and public official’s liability insurance coverages.

Printing & Binding

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

Legal Advertising

The District is required to advertise various notices for monthly Board meetings, public hearings, etc. in a newspaper of general circulation.
Wind Meadows South Community Development District General Fund Budget

Contingency

Bank charges and any other miscellaneous expenses incurred during the year.

Office Supplies

Any supplies that may need to be purchased during the fiscal year, e.g., paper, minute books, file folders, labels, paper clips, etc.

Travel Per Diem

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

Dues, Licenses & Subscriptions

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

Operations & Maintenance:

Field Services

Property Insurance

The District’s property insurance coverages.

Field Management

Represents the costs of contracting services that provide onsite field management of contracts for the District such as landscape and lake maintenance. Services can include onsite inspections, meetings with contractors, monitoring of utility accounts, attend Board meetings and receive and respond to property owner phone calls and emails.

Landscape Maintenance

Represents the estimated maintenance of the landscaping within the common areas of the District after the installation of landscape material has been completed.

Landscape Replacement

Represents the estimated cost of replacing landscaping within the common areas of the District.

Streetlights

Represents the cost to maintain street lights within the District Boundaries that are expected to be in place throughout the fiscal year.

Electric

Represents current and estimated electric charges of common areas throughout the District.
Wind Meadows South Community Development District General Fund Budget

Water & Sewer

Represents current and estimated costs for water and refuse services provided for common areas throughout the District.

Sidewalk & Asphalt Maintenance

Represents the estimated costs of maintaining the sidewalks and asphalt throughout the District’s Boundary.

Irrigation Repairs

Represents the cost of maintaining and repairing the irrigation system. This includes the sprinklers, and irrigation wells.

General Repairs & Maintenance

Represents estimated costs for general repairs and maintenance of the District’s common areas.

Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any field category.

Amenity Expenditures

Amenity - Electric

Represents estimated electric charges for the District’s amenity facilities.

Amenity – Water

Represents estimated water charges for the District’s amenity facilities.

Playground Lease

The District has entered into a leasing agreement for playgrounds and pool furniture installed in the community with WHFS, LLC

Internet

Internet service will be added for use at the Amenity Center.

Pest Control

The District will incur costs for pest control treatments to its amenity facilities.

Janitorial Services

Represents the costs to provide janitorial services and supplies for the District’s amenity facilities.
Wind Meadows South Community Development District General Fund Budget

Security Services

Represents the estimated cost of contracting a monthly security service for the District’s amenity facilities.

Pool Maintenance

Represents the costs of regular cleaning and treatments of the District’s pool.

Amenity Repairs & Maintenance

Represents estimated costs for repairs and maintenance of the District’s amenity facilities.

Amenity Access Management

Represents the cost of managing access to the District’s amenity facilities.

Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any amenity category.

Other Expenses:

Capital Reserves

Funds collected and reserved for the replacement of and/or purchase of new capital improvements throughout the District.
Wind Meadows South Community Development District Proposed Budget
Series 2022 Debt Service Fund

Adopted Budget
Description	FY2022	Actual Through 6/30/22	Projected Next
3 Months	Projected Through 9/30/22	Proposed Budget FY2023							

Revenues											
Assessment - Tax Roll	$	-	$	-	$	-	$	-	$	520,000									
Assessments - Direct Bill	$	-	$	-	$	61,779	$	61,779	$	-									
Assessment - Lot Closing	$	-	$	83,084	$	-	$	83,084	$	-									
Interest Income	$	-	$	100	$	33	$	133	$	-	
Carry Forward Surplus	$	-	$	-	$	-	$	-	$	165,371	
Total Revenues	$	-	$	83,184	$	61,812	$	144,996	$	685,371	

Expenses

Interest - 11/1 Principal - 5/1 Interest - 5/1
$	-	$
$	-	$
$	-	$
-	$
-	$
180,071	$
-	$	-	$
-	$	-	$
-	$	180,071	$
165,371
190,000
165,371

Other Financing Sources

Transfer In/(Out) Bond Proceeds
$	-	$
$	-	$
20,376	$
700,071	$
-	$	20,376	$	-
-	$	700,071	$	-

Interest Expense - 11/1 $
Total	$
163,091
163,091

Product	
Assessable Units	Maximum Annual Debt Service	Net Assessment Per Unit	Gross Assessment Per Unit	
Single Family - 50'	327	$	408,750	$	1,250	$	1,344	
Single Family - 70'	89	$	111,250	$	1,250	$	1,344	
	416	$	520,000			
Wind Meadows South Community Development District Series 2021 Special Assessment Bonds Amortization Schedule

05/01/22	$
9,335,000.00  $
-	$	180,070.92

11/01/23	$
05/01/24	$
11/01/24	$
05/01/25	$
11/01/25	$
05/01/26	$
11/01/26	$
05/01/27	$
11/01/27	$
05/01/28	$
11/01/28	$
05/01/29	$
11/01/29	$
05/01/30	$
11/01/30	$
05/01/31	$
11/01/31	$
05/01/32	$
11/01/32	$
05/01/33	$
11/01/33	$
05/01/34	$
11/01/34	$
05/01/35	$
11/01/35	$
05/01/36	$
11/01/36	$
05/01/37	$
11/01/37	$
05/01/38	$
11/01/38	$
05/01/39	$
11/01/39	$
05/01/40	$
11/01/40	$
05/01/41	$
11/01/41	$
05/01/42	$
11/01/42	$
05/01/43	$
11/01/43	$
05/01/44	$
11/01/44	$
05/01/45	$
11/01/45	$
05/01/46	$
11/01/46	$
05/01/47	$
11/01/47	$
05/01/48	$
11/01/48	$
05/01/49	$
11/01/49	$
05/01/50	$
11/01/50	$
05/01/51	$
11/01/51	$
05/01/52	$
9,145,000.00  $
9,145,000.00  $
8,950,000.00  $
8,950,000.00  $
8,545,000.00  $
8,545,000.00  $
8,545,000.00  $
8,545,000.00  $
8,335,000.00  $
8,335,000.00  $
8,120,000.00  $
8,120,000.00  $
7,900,000.00  $
7,900,000.00  $
7,670,000.00  $
7,670,000.00  $
7,435,000.00  $
7,435,000.00  $
7,195,000.00  $
7,195,000.00  $
6,945,000.00  $
6,945,000.00  $
6,685,000.00  $
6,685,000.00  $
6,415,000.00  $
6,415,000.00  $
6,140,000.00  $
6,140,000.00  $
5,855,000.00  $
5,855,000.00  $
5,560,000.00  $
5,560,000.00  $
5,255,000.00  $
5,255,000.00  $
4,610,000.00  $
4,610,000.00  $
4,610,000.00  $
4,610,000.00  $
4,270,000.00  $
4,270,000.00  $
3,915,000.00  $
3,915,000.00  $
3,545,000.00  $
3,545,000.00  $
3,160,000.00  $
3,160,000.00  $
2,760,000.00  $
2,760,000.00  $
2,345,000.00  $
2,345,000.00  $
1,915,000.00  $
1,915,000.00  $
1,465,000.00  $
1,465,000.00  $
995,000.00  $
995,000.00  $
505,000.00  $
505,000.00  $
$
195,000.00  $
$
200,000.00  $
$
205,000.00  $
$
210,000.00  $
$
215,000.00  $
$
220,000.00  $
$
230,000.00  $
$
235,000.00  $
$
240,000.00  $
$
250,000.00  $
$
260,000.00  $
$
270,000.00  $
$
275,000.00  $
$
285,000.00  $
$
295,000.00  $
$
305,000.00  $
$
315,000.00  $
$
330,000.00  $
$
340,000.00  $
$
355,000.00  $
$
370,000.00  $
$
385,000.00  $
$
400,000.00  $
$
415,000.00  $
$
430,000.00  $
$
450,000.00  $
$
470,000.00  $
$
490,000.00  $
$
505,000.00  $
163,091.25  $
163,091.25
160,751.25  $
160,751.25
158,351.25  $
158,351.25
155,891.25  $
155,891.25
152,793.75  $
152,793.75
149,622.50  $
149,622.50
146,377.50  $
146,377.50
142,985.00  $
142,985.00
139,518.75  $
139,518.75
135,498.75  $
135,498.75
131,311.25  $
131,311.25
126,956.25  $
126,956.25
122,433.75  $
122,433.75
117,827.50  $
117,827.50
113,053.75  $
113,053.75
108,112.50  $
108,112.50
103,003.75  $
103,003.75
97,727.50  $
97,727.50
92,200.00  $
92,200.00
85,400.00  $
85,400.00
78,300.00  $
78,300.00
70,900.00  $
70,900.00
63,200.00  $
63,200.00
55,200.00  $
55,200.00
46,900.00  $
46,900.00
38,300.00  $
38,300.00
29,300.00  $
29,300.00
19,900.00  $
19,900.00
10,100.00  $
10,100.00  $
518,462.50

518,842.50

519,102.50

519,242.50

518,685.00

517,416.25

516,000.00

519,362.50

517,503.75

515,017.50

516,810.00

518,267.50

519,390.00

515,261.25

515,881.25

516,166.25

516,116.25

515,731.25

519,927.50

517,600.00

518,700.00

519,200.00

519,100.00

518,400.00

517,100.00

515,200.00

517,600.00

519,200.00

520,000.00
515,100.00

Wind Meadows South Community Development District Proposed Budget
Capital Reserve Fund

Adopted Budget	Actual Through	Projected Next	Projected Through	Proposed Budget	
Description	FY2022	6/30/22	3 Months	9/30/22	FY2023	

Revenues

Interest Income	

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

Expenses

Capital Outlay	

$	-	$	-	$	-	$	-	$	-	
Total Expenditures	$	-	$	-	$	-	$	-	$	-	

Other Financing Sources

Transfer In/(Out)	

$	-	$	-	$	-	$	-	$	10,000	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	$	10,000	
		
Excess Revenues/(Expenditures)	$	-	$	-	$	-	$	-	$	10,000	

PARCEL ID	Units	O&M	Debt	Total	
242926289501000010	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000020	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000030	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000040	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000050	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000060	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000070	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000080	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000090	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000100	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000110	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000120	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000130	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000140	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000150	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000160	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000170	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000180	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000190	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000200	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000210	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000220	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000230	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000240	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000250	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000260	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000270	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000280	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000290	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000300	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000310	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000320	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000330	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000340	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000350	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000360	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000370	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000380	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000390	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000400	1.00	$698.92	$1,344.09	$2,043.01	
PARCEL ID	Units	O&M	Debt	Total	
242926289501000410	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000420	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000430	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000440	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000450	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000460	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000470	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000480	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000490	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000500	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000510	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000520	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000530	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000540	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000550	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000560	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000570	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000580	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000590	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000600	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000610	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000620	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000630	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000640	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000650	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000660	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000670	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000680	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000690	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000700	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000710	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000720	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000730	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000740	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000750	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000760	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000770	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000780	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000790	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000800	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000810	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000820	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000830	1.00	$698.92	$1,344.09	$2,043.01	
PARCEL ID	Units	O&M	Debt	Total	
242926289501000840	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000850	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000860	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000870	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000880	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000890	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000900	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000910	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000920	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000930	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000940	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000950	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000960	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000970	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000980	1.00	$698.92	$1,344.09	$2,043.01	
242926289501000990	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001000	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001010	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001020	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001030	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001040	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001050	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001060	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001070	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001080	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001090	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001100	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001110	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001120	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001130	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001140	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001150	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001160	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001170	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001180	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001190	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001200	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001210	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001220	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001230	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001240	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001250	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001260	1.00	$698.92	$1,344.09	$2,043.01	
PARCEL ID	Units	O&M	Debt	Total	
242926289501001270	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001280	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001290	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001300	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001310	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001320	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001330	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001340	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001350	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001360	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001370	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001380	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001390	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001400	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001410	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001420	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001430	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001440	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001450	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001460	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001470	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001480	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001490	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001500	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001510	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001520	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001530	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001540	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001550	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001560	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001570	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001580	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001590	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001600	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001610	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001620	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001630	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001640	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001650	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001660	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001670	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001680	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001690	1.00	$698.92	$1,344.09	$2,043.01	
PARCEL ID	Units	O&M	Debt	Total	
242926289501001700	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001710	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001720	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001730	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001740	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001750	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001760	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001770	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001780	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001790	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001800	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001810	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001820	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001830	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001840	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001850	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001860	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001870	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001880	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001890	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001900	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001910	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001920	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001930	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001940	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001950	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001960	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001970	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001980	1.00	$698.92	$1,344.09	$2,043.01	
242926289501001990	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002000	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002010	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002020	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002030	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002040	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002050	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002060	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002070	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002080	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002090	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002100	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002110	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002120	1.00	$698.92	$1,344.09	$2,043.01	
PARCEL ID	Units	O&M	Debt	Total	
242926289501002130	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002140	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002150	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002160	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002170	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002180	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002190	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002200	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002210	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002220	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002230	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002240	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002250	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002260	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002270	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002280	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002290	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002300	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002310	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002320	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002330	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002340	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002350	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002360	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002370	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002380	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002390	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002400	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002410	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002420	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002430	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002440	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002450	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002460	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002470	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002480	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002490	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002500	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002510	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002520	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002530	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002540	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002550	1.00	$698.92	$1,344.09	$2,043.01	
PARCEL ID	Units	O&M	Debt	Total	
242926289501002560	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002570	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002580	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002590	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002600	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002610	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002620	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002630	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002640	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002650	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002660	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002670	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002680	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002690	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002700	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002710	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002720	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002730	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002740	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002750	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002760	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002770	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002780	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002790	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002800	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002810	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002820	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002830	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002840	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002850	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002860	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002870	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002880	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002890	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002900	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002910	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002920	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002930	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002940	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002950	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002960	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002970	1.00	$698.92	$1,344.09	$2,043.01	
242926289501002980	1.00	$698.92	$1,344.09	$2,043.01	
PARCEL ID	Units	O&M	Debt	Total	
242926289501002990	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003000	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003010	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003020	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003030	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003040	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003050	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003060	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003070	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003080	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003090	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003100	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003110	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003120	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003130	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003140	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003150	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003160	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003170	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003180	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003190	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003200	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003210	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003220	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003230	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003240	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003250	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003260	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003270	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003280	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003290	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003300	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003310	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003320	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003330	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003340	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003350	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003360	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003370	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003380	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003390	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003400	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003410	1.00	$698.92	$1,344.09	$2,043.01	
PARCEL ID	Units	O&M	Debt	Total	
242926289501003420	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003430	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003440	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003450	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003460	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003470	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003480	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003490	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003500	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003510	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003520	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003530	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003540	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003550	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003560	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003570	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003580	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003590	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003600	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003610	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003620	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003630	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003640	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003650	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003660	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003670	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003680	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003690	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003700	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003710	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003720	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003730	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003740	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003750	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003760	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003770	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003780	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003790	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003800	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003810	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003820	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003830	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003840	1.00	$698.92	$1,344.09	$2,043.01	
PARCEL ID	Units	O&M	Debt	Total	
242926289501003850	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003860	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003870	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003880	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003890	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003900	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003910	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003920	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003930	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003940	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003950	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003960	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003970	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003980	1.00	$698.92	$1,344.09	$2,043.01	
242926289501003990	1.00	$698.92	$1,344.09	$2,043.01	
242926289501004000	1.00	$698.92	$1,344.09	$2,043.01	
242926289501004010	1.00	$698.92	$1,344.09	$2,043.01	
242926289501004020	1.00	$698.92	$1,344.09	$2,043.01	
242926289501004030	1.00	$698.92	$1,344.09	$2,043.01	
242926289501004040	1.00	$698.92	$1,344.09	$2,043.01	
242926289501004050	1.00	$698.92	$1,344.09	$2,043.01	
242926289501004060	1.00	$698.92	$1,344.09	$2,043.01	
242926289501004070	1.00	$698.92	$1,344.09	$2,043.01	
242926289501004080	1.00	$698.92	$1,344.09	$2,043.01	
242926289501004090	1.00	$698.92	$1,344.09	$2,043.01	
242926289501004100	1.00	$698.92	$1,344.09	$2,043.01	
242926289501004110	1.00	$698.92	$1,344.09	$2,043.01	
242926289501004120	1.00	$698.92	$1,344.09	$2,043.01	
242926289501004130	1.00	$698.92	$1,344.09	$2,043.01	
242926289501004140	1.00	$698.92	$1,344.09	$2,043.01	
242926289501004150	1.00	$698.92	$1,344.09	$2,043.01	
242926289501004160	1.00	$698.92	$1,344.09	$2,043.01	
Total Gross Assessments	416	$290,750.72	$559,141.44	$849,892.16	
					
Total Net Assessments		$273,305.68	$525,592.95	$798,898.63	

Section V
RESOLUTION 2022-10

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WIND MEADOWS SOUTH COMMUNITY DEVELOPMENT DISTRICT ADOPTING THE ANNUAL MEETING SCHEDULE FOR FISCAL YEAR 2022/2023; AND PROVIDING FOR AN EFFECTIVE DATE.

Whereas, the Wind Meadows South Community Development District (the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within the City of Bartow, Polk County, Florida; and

Whereas, the District is required by Section 189.015, Florida Statutes, to file quarterly, semi- annually, or annually a schedule (including date, time, and location) of its regular meetings with local governing authorities; and

Whereas, further, in accordance with the above-referenced statute, the District shall also publish quarterly, semi-annually, or annually the District’s regular meeting schedule in a newspaper of general paid circulation in the county in which the District is located; and

WHEREAS, the Board desires to adopt the Fiscal Year 2022/2023 annual meeting schedule attached as Exhibit A.

NOW THEREFORE BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WIND MEADOWS SOUTH COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. The Fiscal Year 2022/2023 annual meeting schedule attached hereto and incorporated by reference herein as Exhibit A is hereby approved and shall be published in accordance with the requirements of Florida law and also provided to applicable governing authorities.

SECTION 2.   This Resolution shall become effective immediately upon its adoption.

Passed and adopted this 10th day of August, 2022.

ATTEST:	WIND MEADOWS SOUTH COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chairperson, Board of Supervisors

Exhibit A:	Fiscal Year 2022/2023 Annual Meeting Schedule
Exhibit A: Fiscal Year 2022/2023 Annual Meeting Schedule

BOARD OF SUPERVISORS MEETING DATES
WIND MEADOWS SOUTH COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2022/2023

The Board of Supervisors of the Wind Meadows South Community Development District will hold their regular meetings for Fiscal Year 2022/2023 at 1:30 PM on the 2nd Wednesday of every month at 4900 Dundee Road, Winter Haven, FL 33884, unless otherwise indicated, as follows:

October 12, 2022
November 9, 2022
December 14, 2022
January 11, 2023
February 8, 2023
March 8, 2023
April 12, 2023
May 10, 2023
June 14, 2023
July 12, 2023
August 9, 2023
September 13, 2023

The meetings are open to the public and will be conducted in accordance with the provision of Florida Law for Community Development Districts. The meetings may be continued to a date, time, and place to be specified on the record at the meeting. A copy of the agenda for these meetings may be obtained from Governmental Management Services - Central Florida, LLC, 219 E. Livingston Street, Orlando, Florida 32801 or by calling (407) 841-5524.

There may be occasions when one or more Supervisors or staff will participate by telephone. Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Office at (407) 841-5524 at least 48 hours prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Office.

A person who decides to appeal any decision made at the meeting with respect to any matter considered at the meeting is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based.

District Manager

Section VI

Section C

SECTION 1

Wind Meadows South
Community Development District

Unaudited Financial Reporting
June 30, 2022

Table of Contents

1	Balance Sheet

2	General Fund

3	Debt Service Series 2021

4	Construction Fund Series 2021

5	Month to Month

6	Long Term Debt Schedule

Wind Meadows South
Community Development District Combined Balance Sheet
June 30, 2022

	General Fund	Debt Service Fund	Capital Projects Fund	Totals Governmental Funds	
Assets:
Operating Account Investments:
Series 2021 Reserve Revenue Interest Construction	
$	66,847

$	-
$	-
$	-
$	-	
$	-

$	520,000
$	83,184
$	20,376
$	-	
$	-

$	-
$	-
$	-
$	3	
$	66,847

$	520,000
$	83,184
$	20,376
$	3	
Total Assets	$	66,847	$	623,559	$	3	$	690,410	
Liabilities:
Accounts Payable	
$	3,623	
$	-	
$	-	
$	3,623	
Total Liabilities	$	3,623	$	-	$	-	$	3,623	

Fund Balances:
Restricted for:
Debt Service - Series 2021 Capital Projects - Series 2021
Unassigned	

$	-
$	-
$	63,225	

$	623,559
$	-
$	-	

$	-
$	3
$	-	

$	623,559
$	3
$	63,225	
Total Fund Balances	$	63,225	$	623,559	$	3	$	686,787	
					
Total Liabilities & Fund Balance	$	66,847	$	623,559	$	3	$	690,410	
Wind Meadows South
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2022

Adopted	Prorated Budget	Actual		
Budget	Thru 06/30/22	Thru 06/30/22	Variance	

Revenues					
Assessments - Lot Closings	$	-	$	-	$	67,706	$	67,706	
Developer Contributions	$	134,760	$	50,000	$	50,000	$	-	
Total Revenues	$	134,760	$	50,000	$	117,706	$	67,706	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	9,000	$	-	$	9,000	
Engineering	$	15,000	$	11,250	$	-	$	11,250	
Attorney	$	25,000	$	18,750	$	9,476	$	9,274	
Annual Audit	$	5,000	$	-	$	-	$	-	
Assessment Administration	$	5,000	$	-	$	-	$	-	
Arbitrage	$	500	$	-	$	-	$	-	
Dissemination	$	5,000	$	3,750	$	3,750	$	(0)	
Trustee Fees	$	5,000	$	-	$	-	$	-	
Management Fees	$	35,000	$	26,250	$	26,250	$	(0)	
Information Technology	$	1,800	$	1,350	$	1,350	$	-	
Website Maintenance	$	1,200	$	900	$	900	$	-	
Telephone	$	300	$	225	$	-	$	225	
Postage & Delivery	$	1,000	$	750	$	80	$	670	
Insurance	$	5,500	$	5,500	$	5,000	$	500	
Printing & Binding	$	1,000	$	750	$	12	$	738	
Legal Advertising	$	10,000	$	7,500	$	2,917	$	4,583	
Contingency	$	5,000	$	3,750	$	35	$	3,715	
Office Supplies	$	625	$	469	$	13	$	456	
Travel Per Diem	$	660	$	-	$	-	$	-	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative:	$	134,760	$	90,369	$	49,958	$	40,411	

Operations and Maintenance Expenditures					
Field Operations
Electric - Field	

$	-	

$	-	

$	153	

$	(153)	
Water & Sewer - Field	$	-	$	-	$	6,439	$	(6,439)	
Total Operations and Maintenance:	$	-	$	-	$	6,591	$	(6,591)	
					
Total Expenditures	$	134,760	$	90,369	$	56,549	$	33,819	
					
Excess Revenues (Expenditures)	$	-		$	61,156		
					
Fund Balance - Beginning	$	-		$	2,069		
					
Fund Balance - Ending	$	-		$	63,225		
Wind Meadows South
Community Development District Debt Service Fund Series 2021
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2022

Adopted	Prorated Budget	Actual		
Budget	Thru 06/30/22	Thru 06/30/22	Variance	

Revenues:					
Assessments - Lot Closings	$	-	$	-	$	83,084	$	83,084	
Interest	$	-	$	-	$	100	$	100	
Total Revenues	$	-	$	-	$	83,184	$	83,184	

Expenditures:					
Interest - 11/1	$	-	$	-	$	-	$	-	
Principal - 5/1	$	-	$	-	$	-	$	-	
Interest - 5/1	$	-	$	-	$	180,071	$	(180,071)	
Total Expenditures	$	-	$	-	$	180,071	$	(180,071)	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	-	$	(96,887)	$	263,255	

Other Financing Sources/(Uses):					
Bond Proceeds	$	-	$	-	$	700,071	$	700,071	
Transfer In/(Out)	$	-	$	-	$	20,376	$	20,376	
Total Other Financing Sources/(Uses)	$	-	$	-	$	720,447	$	720,447	
					
Net Change in Fund Balance	$	-	$	623,559		
					
Fund Balance - Beginning	$	-	$	-		
					
Fund Balance - Ending	$	-	$	623,559		
Wind Meadows South
Community Development District Capital Projects Fund Series 2021
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2022

Adopted	Prorated Budget	Actual		
Budget	Thru 06/30/22	Thru 06/30/22	Variance	

Revenues					
Interest	$	-	$	-	$	82	$	82	
Total Revenues	$	-	$	-	$	82	$	82	

Expenditures:					
Capital Outlay - Construction	$	-	$	-	$	8,403,063	$	(8,403,063)	
Capital Outlay - Cost of Issuance	$	-	$	-	$	378,175	$	(378,175)	
Total Expenditures	$	-	$	-	$	8,781,238	$	(8,781,238)	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	-	$	(8,781,156)	$	8,781,321	

Other Financing Sources/(Uses)					
Bond Proceeds - Construction	$	-	$	-	$	8,236,379	$	8,236,379	
Bond Proceeds - Cost of Issuance	$	-	$	-	$	398,550	$	398,550	
Bond Premium	$	-	$	-	$	166,605	$	166,605	
Transfer In/(Out)	$	-	$	-	$	(20,376)	$	(20,376)	
Total Other Financing Sources (Uses)	$	-	$	-	$	8,781,159	$	8,781,159	
					
Net Change in Fund Balance	$	-	$	3		
					
Fund Balance - Beginning	$	-	$	-		
					
Fund Balance - Ending	$	-	$	3		
Wind Meadows South
Community Development District Month to Month

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

Revenues													
Assessments - Lot Closings	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	9,719	$	57,987	$	-  $	-  $	-  $	67,706			
Developer Contributions	$	-	$	25,000	$	-	$	25,000	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	50,000			
Total Revenues	$	-	$	25,000	$	-	$	25,000	$	-	$	-	$	-	$	9,719	$	57,987	$	-  $	-  $	-  $	117,706			

Expenditures:													
General & Administrative:													
Supervisor Fees	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-			
Engineering	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-			
Attorney	$	1,711	$	674	$	1,252	$	3,023	$	653	$	975	$	1,189	$	-	$	-	$	-  $	-  $	-  $	9,476			
Annual Audit	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-			
Assessment Administration	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-			
Arbitrage	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-			
Dissemination	$	417	$	417	$	417	$	417	$	417	$	417	$	417	$	417	$	417	$	-  $	-  $	-  $	3,750			
Trustee Fees	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-			
Management Fees	$	2,917	$	2,917	$	2,917	$	2,917	$	2,917	$	2,917	$	2,917	$	2,917	$	2,917	$	-  $	-  $	-  $	26,250			
Information Technology	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	-  $	-  $	-  $	1,350			
Website Maintenance	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	-  $	-  $	-  $	900			
Telephone	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-			
Postage & Delivery	$	33	$	-	$	-	$	1	$	1	$	2	$	6	$	1	$	37	$	-  $	-  $	-  $	80			
Insurance	$	5,000	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	5,000			
Printing & Binding	$	-	$	-	$	-	$	9	$	3	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	12			
Legal Advertising	$	1,964	$	-	$	647	$	307	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	2,917			
Other Current Charges	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	35	$	-  $	-  $	-  $	35			
Office Supplies	$	3	$	3	$	-	$	3	$	3	$	0	$	0	$	0	$	3	$	-  $	-  $	-  $	13			
Travel Per Diem	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-			
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	175			
Total General & Administrative:	$	12,469	$	4,260	$	5,482	$	6,925	$	4,243	$	4,560	$	4,777	$	3,584	$	3,658	$	-  $	-  $	-  $	49,958			

Operations and Maintenance Expenses													
Field Operations
Electric - Field	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	153	

$	-  $	-  $	-  $	153			
Water & Sewer - Field	$	-	$	-	$	-	$	-	$	-	$	-	$	4,505	$	-	$	1,934	$	-  $	-  $	-  $	6,439			
Total Operations and Maintenance Expenses	$	-	$	-	$	-	$	-	$	-	$	-	$	4,505	$	-	$	2,086	$	-  $	-  $	-  $	6,591			
													
Total Expenditures	$	12,469	$	4,260	$	5,482	$	6,925	$	4,243	$	4,560	$	9,282	$	3,584	$	5,744	$	-  $	-  $	-  $	56,549			
													
Excess Revenues (Expenditures)	$	(12,469)	$	20,740	$	(5,482)	$	18,075	$	(4,243)	$	(4,560)	$	(9,282)	$	6,134	$	52,243	$	-  $	-  $	-  $	61,156			
Wind Meadows South
Community Development District LONG TERM DEBT REPORT

SERIES 2021, SPECIAL ASSESSMENT BONDS		

INTEREST RATES:	
2.400%, 2.9500%, 3.350%, 4.000%	
MATURITY DATE:	5/1/2052	
RESERVE FUND DEFINITION	MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$520,000	
RESERVE FUND BALANCE	$520,000	
BONDS OUTSTANDING - 10/15/2021	$9,501,605	
CURRENT BONDS OUTSTANDING	$9,501,605