Wind Meadows South Community Development District
Meeting Agenda November 8, 2023

-. ·- -

Wind Meadows South
Community Development District

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

November 1, 2023

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, November 8, 2023 at 1:30 PM at the Holiday Inn—Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, FL 33880

Zoom Video Join Link: https://us06web.zoom.us/j/87844368504
Call-In Information: 1-646-876-9923
Meeting ID: 878 4436 8504

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)
Organizational Matters
Administration of Oaths of Office to Newly Elected Board Members (Seat #3, Seat #4, and Seat #5)
Consideration of Resolution 2024-01 Canvassing and Certifying the Results of the Landowners’ Election
Election of Officers
Consideration of Resolution 2024-02 Electing Officers
Approval of Minutes of the October 11, 2023 Board of Supervisors Meeting
Staff Reports
Attorney
Engineer
Field Manager’s Report
District Manager’s Report
Approval of Check Register
Balance Sheet & Income Statement
Other Business
Supervisors Requests and Audience Comments
Adjournment

1 Comments will be limited to three (3) minutes

Section III

SECTION 8

RESOLUTION 2024-01

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WIND MEADOWS SOUTH COMMUNITY DEVELOPMENT DISTRICT CANVASSING AND CERTIFYING THE RESULTS OF THE LANDOWNER’S ELECTION OF SUPERVISORS HELD PURSUANT TO SECTION 190.006(2), FLORIDA STATUTES, AND PROVIDING FOR AN EFFECTIVE DATE

WHEREAS, the Wind Meadows South Community Development District (“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, pursuant to Section 190.006(2), Florida Statutes, a landowners meeting is required to be held within 90 days of the District’s creation and every two years following the creation of the District for the purpose of electing supervisors of the District; and

WHEREAS, such landowners meeting, the Minutes of which shall be attached hereto as Exhibit A, upon approval thereof, was held on November 8, 2023, immediately prior to the meeting of the District’s Board of Supervisors, and at which the below recited persons were duly elected by virtue of the votes cast in his/her favor; and

WHEREAS, the Board of Supervisors of the District, by means of this Resolution, desires to canvas the votes and declare and certify the results of said election.

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

SECTION 1.  The following persons are found, certified, and declared to have been duly elected as Supervisors of and for the District, having been elected by the votes cast in their favor as shown:

Seat 3	Votes 	

Seat 4	Votes 	

Seat 5	Votes 	

SECTION 2.  In accordance with Section 190.006(2), Florida Statutes, and by virtue of the number of votes cast for the Supervisor, the above-named persons are declared to have been elected for the following terms of office:

4 Year Term
4 Year Term

2 Year Term

Section 3.	This resolution shall become effective immediately upon its adoption.

[Signature page for Resolution 2024- 01]

PASSED AND ADOPTED this 8th day of November 2023.

ATTEST:

WIND MEADOWS SOUTH COMMUNITY DEVELOPMENT DISTRICT

 	
Secretary/Assistant Secretary	Chairperson, Board of Supervisors

Exhibit A: Minutes of Landowner Meeting and Election

Section D

RESOLUTION 2024-02

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WIND MEADOWS SOUTH COMMUNITY DEVELOPMENT DISTRICT ELECTING THE OFFICERS OF THE WIND MEADOWS SOUTH COMMUNITY DEVELOPMENT DISTRICT AND PROVIDING FOR AN EFFECTIVE DATE.

Whereas, the Wind Meadows South Community Development District (hereinafter 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 Board of Supervisors of the District (“Board”) desires to elect the Officers of the
District.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WIND MEADOWS SOUTH COMMUNITY DEVELOPMENT DISTRICT:
Section 1. The following persons are elected to the offices shown: Chairperson		
Vice Chairperson		
Secretary	Jill Burns
Assistant Secretary		
Assistant Secretary		
Assistant Secretary			 Assistant Secretary		George Flint Assistant Secretary			

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

Passed and adopted this 8th day of November 2023.

ATTEST:	WIND MEADOWS SOUTH COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chairperson, Board of Supervisors

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, October 11, 2023 at 2:05 p.m. at the Holiday Inn – Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, Florida.

Present and constituting a quorum:

Brent Elliott	Chairman
Halsey Carson	Vice Chairman
Timothy Todd	Assistant Secretary Also present were:
Jill Burns	District Manager, GMS
Lauren Gentry	District Counsel, KVW Law
Corey Roberts	District Counsel, KVW Law
Bryan Hunter by Zoom	District Engineer, Hunter Engineering
Allen Bailey	Field Manager, GMS

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

SECOND ORDER OF BUSNESS	Public Comment Period
Ms. Burns explained the procedures for the public comment period and the public hearing portions of this meeting. She asked for public comments. Hearing no comments, the next item followed.

THIRD ORDER OF BUSINESS	Approval of Minutes of the July 12, 2023
Board of Supervisors Meeting
Ms. Burns presented the minutes of the July 12, 2023 Board of Supervisors meeting and asked if there were any questions, comments, or corrections. The Board had no changes to the minutes.

October 11, 2023	Wind Meadows South CDD

On MOTION by Mr. Elliott, seconded by Mr. Carson, with all in favor, the Minutes of the July 12, 2023 Board of Supervisors Meeting, were approved.

FOURTH ORDER OF BUSINESS	Consideration of Proposal from AMTEC
for Arbitrage Rebate Services for Series 2021 (Assessment Area One Project) Bonds and Series 2023 (Assessment Area Two Project) Bonds
Ms. Burns presented the proposal from AMTEC for Arbitrage Rebate Services for Series 2021 (Assessment Area One Project) bonds and Series 2023 (Assessment Area Two Project) bonds. She stated that the cost for each of those reports for each series was $450 annually.

On MOTION by Mr. Elliott, seconded by Mr. Carson, with all in favor, the Proposal from AMTEC for Arbitrage Rebate Series 2021 (Assessment Area One Project) Bonds and Series 2023 (Assessment Area Two Project) Bonds, was approved.

FIFTH ORDER OF BUSINESS	Consideration of Proposal from Securitas
for District Security Services (CLOSED SESSION DISCUSSION AVAILABLE –
if needed)
Ms. Burns presented the proposal from Securitas for District Security Services. She noted that page 86 had the investment proposal, and it was the same as the other proposal that they reviewed with the same camera system. She pointed out that they had a lot more complaints and issues at this facility. She stated that the total of this proposal was $31,853. She pointed out that they had $27,500 in security and they had a contingency for the Amenity Facility that they could dip into. She explained that it was going to take some time to set this up. She also noted that prorated should get it down a little more. She stated that they may be $2,500 over, but hearing the issues that they were seeing, it would be worth doing the full package and getting it underway now.

On MOTION by Mr. Elliott, seconded by Mr. Carson, with all in favor, the Proposal from Securitas for District Security Services with Live Guards to Start when Cameras are Installed and the Service

October 11, 2023	Wind Meadows South CDD

Starts and Authorization for Counsel to draft Agreement, was approved.

SIXTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Gentry had nothing to report to the Board.

Engineer
Mr. Hunter stated he had nothing to report at this time.

Field Manager’s Report
Mr. Bailey reviewed the Field Manager’s Report. He noted that some of the irrigation pipes were damaged, and the landscapers were able to repair those. He pointed out that the irrigation system on Red Egret Drive wasn’t set on a proper system and a few trees died. The developer had these trees replaced by the installer. He stated that the playground on Wading Ibis Way needed landscape maintenance and the landscaper addressed the issue promptly. He explained that there was a small debris pile left on Swallow Tail Avenue and it was cleaned up by GMS staff. He stated that some of the signage had been knocked down and they had their team out there to put those back up. The final item on his report was the speed limit signage. He explained that the District had no speed limit signs throughout the property and a resident requested to have speed limit signs placed. He asked if the Board would like to discuss this item further. Board and staff discussed this item. Ms. Gentry noted that the first step would be to see if they had a traffic plan that showed the signage, so they can see what was approved. She continued to explain that depending on what the signage was, they needed to look at installing the signs because typically law enforcement would not enforce a speed limit unless there were signs posted. This item is going to be investigated. Mr. Hunter noted that the statute was Chapter 316.189.

District Manager’s Report
Approval of Check Register
Ms. Burns presented approval of the check register for $94,837.75 for the month of June through August.

October 11, 2023	Wind Meadows South CDD

On MOTION by Mr. Elliott, seconded by Mr. Carson, with all in favor, the Check Register, was approved.

Balance Sheet and Income Statement
Ms. Burns stated that the financial statements were in the agenda package for review. There was no action necessary on those but she noted that she was happy to answer any questions.

Board.

Ratification of Summary of Series 2023 AA2 Requisitions #14 to #32
Ms. Burns presented the summary of Series 2023 AA2 Requisitions #14 to #32 to the

On MOTION by Mr. Elliott, seconded by Mr. Carson, with all in favor, the Series 2023 AA2 Requisitions #14 to #32, were ratified.

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

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

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

On MOTION by Mr. Elliott, seconded by Mr. Carson with all in favor, the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section V

Section C

Wind Meadows South CDD
Field Management Report

November 8th, 2023 Allen Bailey – Field Manager
GMS

c

Completed

The steps between
the amenity entrance and the mail kiosk have been painted to increase visibility.

Plant Install Review

Amenity Sidewalk Steps

The podocarpus replacements have taken root and are seeing healthy growth.

The pool rules sign was found damaged.
GMS maintenance staff replaced the sign.

Completed

Pool Rules Sign

Street Signage

Different street
signs were falling over in the district. GMS staff straightened the
falling signs.

3

Wind Meadows South Field Management Report | GMS 2023

Site Item

Speed Limit Signage

The signage plans
show a speed limit sign at the entrance.

This sign is
currently missing. And we are working
to replace.

Conclusion

For any questions or comments regarding the above information, please contact me by phone at 407-460-4424, or by email at abailey@gmscfl.com. Thank you.

Respectfully, Allen Bailey

Section D

Section 1

Wind Meadows South Community Development District

	Summary of Invoices	

September 01, 2023 through September 30, 2023

Fund	Date	Check No.'s	Amount	

General Fund				
	9/11/23	146-147	$	13,778.36	
	9/19/23	148	$	670.50	
Total			$	14,448.86	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 11/02/23	PAGE	1
*** CHECK DATES 09/01/2023 - 09/30/2023 ***	WIND MEADOWS SOUTH CDD
BANK A WMS GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#

9/11/23 00001	9/01/23	
	9/01/23	
	9/01/23	
	9/01/23	
	9/01/23	
	9/01/23	
	9/01/23	
	9/01/23	

*	3,062.50		
*	100.00			
*	150.00			
*	500.00			
*	416.67			
*	.84			
*	67.51			
*	1,250.00			

50	202309 310-51300-34000
MANAGEMENT FEES SEPT 23
50	202309 310-51300-35200
WEBSITE ADMIN SEPT 23
50	202309 310-51300-35100
INFORMATION TECH SEPT 23
50	202309 310-51300-31300
DISSEMINATION SVC SEPT 23
50	202309 330-57200-48300
AMENITY ACCESS SEPT 23
50	202309 310-51300-51000
OFFICE SUPPLIES SEPT 23
50	202309 310-51300-42000
POSTAGE SEPT 23
51	202309 320-53800-34000
FIELD MANAGEMENT SEPT 23
GOVERNMENTAL MANAGEMENT SERVICES	5,547.52 000146
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/11/23 00013	9/01/23 85579	202309 320-53800-46200	*	8,230.84
LANDSCAPE MAINT SEPT 23
WEBER ENVIRONMENTAL SERVICES, INC.	8,230.84 000147
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/19/23 00005	9/11/23 7516	202308 310-51300-31500	*	670.50
GENERAL COUNSEL AUG 23
KILINSKI/VAN WYK, PLLC	670.50 000148
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	14,448.86
TOTAL FOR REGISTER	14,448.86

WINM WIND MEADOWS	IARAUJO

Section 2

Wind Meadows South
Community Development District

Unaudited Financial Reporting
September 30, 2023

Table of Contents

1

2-3

4

5

6

7

8

9-10

11

	Balance Sheet

	General Fund

	Debt Service Series 2021

	Debt Service Series 2023

	Construction Fund Series 2021

	Construction Fund Series 2023

	Capital Reserve Fund

	Month to Month

	Assessment Receipt Schedule

12		Long Term Debt Schedule

Wind Meadows South
Community Development District Combined Balance Sheet September 30, 2023

	General Fund	Debt Service Fund	Capital Projects Fund	Capital Reserve
Fund	Totals Governmental Funds	
Assets:						
Operating Account	$	2,489	$	-	$	-	$	5,000	$	2,489	
Due From Developer	$	25,000
Investments:	$	-	$	840	$	-	$	25,840	
Series 2021
Reserve	$	-	
$	260,000	
$	-	
$	-	
$	260,000	
Revenue	$	-	$	189,597	$	-	$	-	$	189,597	
Reserve	$	-	$	523,525	$	-	$	-	$	523,525	
Revenue	$	-	$	10,645	$	-	$	-	$	10,645	
Interest	$	-	$	195,347	$	-	$	-	$	195,347	
Construction	$	-	$	-	$	1,943,013	$	-	$	1,943,013	
Cost of Issuance	$	-	$	-	$	358	$	-	$	358	
Total Assets	$	27,489	$	1,179,113	$	1,944,211	$	5,000	$	3,150,813	

Liabilities:						
Accounts Payable	$	14,640	$	-	$	-	$	-	$	14,640	
Contracts Payable	$	-	$	-	$	840	$	-	$	840	
Total Liabilities	$	14,640	$	-	$	840	$	-	$	15,480	

Fund Balances:
Restricted for:
Debt Service - Series 2021	$	-	

$	449,597	

$	-	

$	-	$	449,597	
Debt Service - Series 2023	$	-	$	729,517	$	-	$	-	$	729,517	
Capital Projects - Series 2021	$	-	$	-	$	0	$	-	$	0	
Capital Projects - Series 2023	$	-	$	-	$	1,943,371	$	-	$	1,943,371	
Assigned for:
Capital Reserves	
$	
-	
$	
-	
$	
-	
$	
5,000	
$	
-	
Unassigned	$	12,848	$	-	$	-	$	-	$	12,848	
Total Fund Balances	$	12,848	$	1,179,113	$	1,943,371	$	5,000	$	3,135,333	
						
Total Liabilities & Fund Balance	$	27,489	$	1,179,113	$	1,944,211	$	1,949,211	$	3,150,813	

Series 2023

Wind Meadows South
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending September 30, 2023

	Amended	Prorated Budget	Actual		
	Budget	Thru 09/30/23	Thru 09/30/23	Variance	

Revenues					
Assessments - Tax Roll	$	270,400	$	270,400	$	271,102	$	702	
Developer Contributions	$	130,792	$	130,792	$	68,798	$	(61,994)	
Boundary Amendment Contribution	$	-	$	-	$	11,755	$	11,755	
Miscellaneous Income	$	-	$	-	$	614	$	614	
Total Revenues	$	401,191	$	401,191	$	352,268	$	(48,923)	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	12,000	$	-	$	12,000	
Engineering	$	15,000	$	15,000	$	10,250	$	4,750	
Attorney	$	25,000	$	25,000	$	22,632	$	2,368	
Annual Audit	$	3,400	$	3,400	$	3,900	$	(500)	
Assessment Administration	$	5,000	$	5,000	$	5,000	$	-	
Arbitrage	$	500	$	500	$	-	$	500	
Dissemination	$	5,000	$	5,000	$	5,333	$	(333)	
Trustee Fees	$	5,000	$	5,000	$	4,041	$	959	
Management Fees	$	36,750	$	36,750	$	36,750	$	-	
Information Technology	$	1,800	$	1,800	$	1,800	$	-	
Website Maintenance	$	1,200	$	1,200	$	1,200	$	-	
Telephone	$	300	$	300	$	-	$	300	
Postage & Delivery	$	1,000	$	1,000	$	902	$	98	
Insurance	$	5,500	$	5,500	$	5,375	$	125	
Printing & Binding	$	1,000	$	1,000	$	27	$	973	
Legal Advertising	$	10,000	$	10,000	$	12,553	$	(2,553)	
Contingency	$	5,000	$	5,000	$	1,689	$	3,311	
Office Supplies	$	625	$	625	$	28	$	597	
Travel Per Diem	$	660	$	660	$	-	$	660	
Boundary Amendment Expenses	$	-	$	-	$	13,490	$	(13,490)	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative:	$	134,910	$	134,910	$	125,144	$	9,766	

Operations and Maintenance Expenditures					
Field Operations
Property Insurance	
$	5,000	
$	5,000	
$	5,029	
$	(29)	
Field Management	$	15,000	$	15,000	$	11,250	$	3,750	
Landscape Maintenance	$	99,320	$	99,320	$	100,427	$	(1,107)	
Landscape Replacement	$	15,000	$	15,000	$	-	$	15,000	
Lake Maintenance	$	-	$	-	$	2,475	$	(2,475)	
Streetlights	$	15,000	$	15,000	$	-	$	15,000	
Electric - Field	$	5,500	$	5,500	$	-	$	5,500	
Water & Sewer - Field	$	10,000	$	10,000	$	52,182	$	(42,182)	
Sidewalk & Asphalt Maintenance	$	2,500	$	2,500	$	-	$	2,500	
Irrigation Repairs	$	5,000	$	5,000	$	5,030	$	(30)	
General Repairs & Maintenance	$	15,000	$	15,000	$	-	$	15,000	
Field Contingency	$	7,500	$	7,500	$	11,853	$	(4,353)	
Subtotal Field Expenditures	$	194,820	$	194,820	$	188,246	$	6,574	

Wind Meadows South
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending September 30, 2023

	Amended	Prorated Budget	Actual		
	Budget	Thru 09/30/23	Thru 09/30/23	Variance	

Amenity Expenditures
Amenity - Electric	

$	10,500	

$	10,500	

$	8,686	

$	1,814	
Amenity - Water	$	5,833	$	5,833	$	865	$	4,968	
Internet	$	1,750	$	1,750	$	-	$	1,750	
Pest Control	$	420	$	420	$	305	$	115	
Janitorial Service	$	5,833	$	5,833	$	4,595	$	1,238	
Security Services	$	10,000	$	10,000	$	11,045	$	(1,045)	
Pool Maintenance	$	12,833	$	12,833	$	17,650	$	(4,817)	
Amenity Repairs & Maintenance	$	7,000	$	7,000	$	4,101	$	2,899	
Amenity Access Management	$	2,917	$	2,917	$	2,083	$	834	
Contingency	$	4,375	$	4,375	$	1,309	$	3,066	
Subtotal Amenity Expenditures	$	61,461	$	61,461	$	50,639	$	10,822	
					
Total Operations and Maintenance:	$	256,281	$	256,281	$	238,885	$	17,396	

Other Expenditures
Capital Reserves - Transfer	

$	10,000	

$	10,000	

$	5,000	

$	(5,000)	
Total Other Expenditures	$	10,000	$	10,000	$	5,000	$	(5,000)	
					
Total Expenditures	$	401,191	$	401,191	$	369,029	$	27,162	
					
Excess Revenues (Expenditures)	$	-		$	(16,761)		
					
Fund Balance - Beginning	$	-		$	29,610		
					
Fund Balance - Ending	$	-		$	12,848		

Wind Meadows South
Community Development District Debt Service Fund Series 2021
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending September 30, 2023

	Adopted	Prorated Budget	Actual		
	Budget	Thru 09/30/23	Thru 09/30/23	Variance	

Revenues:					
Assessments - Tax Roll	$	520,000	$	520,000	$	521,350	$	1,350	
Assessments - Lot Closings	$	-	$	-	$	59,293	$	59,293	
Interest	$	-	$	-	$	24,560	$	24,560	
Total Revenues	$	520,000	$	520,000	$	605,203	$	85,203	

Expenditures:					
Interest - 11/1	$	165,371	$	165,371	$	165,371	$	(0)	
Principal - 5/1	$	190,000	$	190,000	$	190,000	$	-	
Interest - 5/1	$	165,371	$	165,371	$	165,371	$	(0)	
Total Expenditures	$	520,742	$	520,742	$	520,743	$	(1)	
					
Excess (Deficiency) of Revenues over Expenditures	$	(742)	$	(742)	$	84,461	$	85,204	

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	(260,000)	$	(260,000)	
Total Other Financing Sources/(Uses)	$	-	$	-	$	(260,000)	$	(260,000)	
					
Net Change in Fund Balance	$	(742)		$	(175,539)		
					
Fund Balance - Beginning	$	165,371		$	625,136		
					
Fund Balance - Ending	$	164,629		$	449,597		

Wind Meadows South
Community Development District Debt Service Fund Series 2021
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending September 30, 2023

	Adopted	Prorated Budget	Actual		
	Budget	Thru 09/30/23	Thru 09/30/23	Variance	

Revenues:					
Interest	$	-	$	-	$	10,645	$	10,645	
Total Revenues	$	-	$	-	$	10,645	$	10,645	

Expenditures:					
Interest - 11/1	$	-	$	-	$	-	$	-	
Principal - 5/1	$	-	$	-	$	-	$	-	
Interest - 5/1	$	-	$	-	$	-	$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	-	$	10,645	$	10,645	

Other Financing Sources/(Uses):					
Bond Proceeds	$	-	$	-	$	718,872	$	718,872	
Total Other Financing Sources/(Uses)	$	-	$	-	$	718,872	$	718,872	
					
Net Change in Fund Balance	$	-		$	729,517		
					
Fund Balance - Beginning	$	165,371		$	-		
					
Fund Balance - Ending	$	165,371		$	729,517		

Wind Meadows South
Community Development District Capital Projects Fund Series 2021
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending September 30, 2023

	Adopted	Prorated Budget	Actual		
		Budget	Thru 09/30/23	Thru 09/30/23	Variance	
Revenues						
Developer Contributions	$		-	$	-	$	1,791	$	1,791	
Interest	$		-	$	-	$	128	$	128	
Total Revenues	$		-	$	-	$	1,919	$	1,919	

Expenditures:						
Capital Outlay - Construction	$		-	$	-	$	261,923	$	(261,923)	
Total Expenditures	$		-	$	-	$	261,923	$	(261,923)	
						
Excess (Deficiency) of Revenues over Expenditures	$		-	$	-	$	(260,004)	$	263,842	

Other Financing Sources/(Uses)						
Transfer In/(Out)	$		-	$	-	$	260,000	$	260,000	
Total Other Financing Sources (Uses)	$		-	$	-	$	260,000	$	260,000	
						
Net Change in Fund Balance	$		-	$	(4)		
						
Fund Balance - Beginning	$		-	$	4		
						
Fund Balance - Ending	$		-	$	0		

Wind Meadows South
Community Development District Capital Projects Fund Series 2021
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending September 30, 2023

		Adopted	Prorated Budget	Actual		
		Budget	Thru 09/30/23	Thru 09/30/23	Variance	
Revenues						
Interest	$		-	$	-	$	48,088	$	48,088	
Total Revenues	$		-	$	-	$	48,088	$	48,088	

Expenditures:						
Capital Outlay - Construction	$		-	$	-	$	4,697,348	$	(4,697,348)	
Capital Outlay - Cost of Issuance	$		-	$	-	$	343,497	$	(343,497)	
Total Expenditures	$		-	$	-	$	5,040,845	$	(5,040,845)	
						
Excess (Deficiency) of Revenues over Expenditures	$		-	$	-	$	(4,992,757)	$	5,088,933	

Other Financing Sources/(Uses)						
Bond Proceeds - Construction	$		-	$	-	$	6,936,128	$	6,936,128	
Total Other Financing Sources (Uses)	$		-	$	-	$	6,936,128	$	6,936,128	
						
Net Change in Fund Balance	$		-	$	1,943,371		
						
Fund Balance - Beginning	$		-	$	-		
						
Fund Balance - Ending	$		-	$	1,943,371		

Wind Meadows South
Community Development District Capital Reserve Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending September 30, 2023

		Adopted	Prorated Budget	Actual		
		Budget	Thru 09/30/23	Thru 09/30/23	Variance	
Revenues

Interest	

$		

-	$	

-	$	-	

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

Expenditures:

Capital Outlay	

$		

-	$	

-	$	-	

$	-	
Total Expenditures	$		-	$	-	$	-	$	-	
						
Excess (Deficiency) of Revenues over Expenditures	$		-	$	-	$	-	$	-	

Other Financing Sources/(Uses)

Transfer In/(Out)	

$		

-	$	

-	$	5,000	

$	5,000	
Total Other Financing Sources (Uses)	$		-	$	-	$	5,000	$	5,000	
						
Net Change in Fund Balance	$		-	$	5,000		
						
Fund Balance - Beginning	$		-	$	-		
						
Fund Balance - Ending	$		-	$	5,000		

Wind Meadows South
Community Development District Month to Month

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

Revenues														
Assessments - On Roll	$	-	$	-	$	201,588	$	69,042	$	-	$	-	$	-	$	472	$	-	$	-	$	-	$	-	$	271,102	
Developer Contributions	$	15,000	$	25,000	$	-	$	3,798	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	25,000	$	68,798	
Boundary Amendment Contribution	$	-	$	387	$	5,300	$	-	$	-	$	-	$	-	$	-	$	-	$	6,068	$	-	$	-	$	11,755	
Miscellaneous Income	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	528	$	86	$	-	$	614	
Total Revenues	$	15,000	$	25,387	$	206,888	$	72,840	$	-	$	-	$	-	$	472	$	-	$	6,596	$	86	$	25,000	$	352,268	

Expenditures:														
General & Administrative:														
Supervisor Fees	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Engineering	$	-	$	250	$	-	$	1,125	$	750	$	250	$	-	$	-	$	-	$	-	$	7,875	$	-	$	10,250	
Attorney	$	443	$	297	$	766	$	5,121	$	4,732	$	2,383	$	2,465	$	2,550	$	470	$	2,509	$	671	$	228	$	22,632	
Annual Audit	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	3,900	$	-	$	-	$	3,900	
Assessment Administration	$	5,000	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	5,000	
Arbitrage	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Dissemination	$	417	$	417	$	417	$	417	$	417	$	417	$	417	$	417	$	500	$	500	$	500	$	500	$	5,333	
Trustee Fees	$	-	$	4,041	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	4,041	
Management Fees	$	3,063	$	3,063	$	3,063	$	3,063	$	3,063	$	3,063	$	3,063	$	3,063	$	3,063	$	3,063	$	3,063	$	3,063	$	36,750	
Information Technology	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	1,800	
Website Maintenance	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	1,200	
Telephone	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Postage & Delivery	$	3	$	4	$	10	$	129	$	37	$	25	$	93	$	4	$	350	$	81	$	98	$	68	$	902	
Insurance	$	5,375	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	5,375	
Printing & Binding	$	-	$	-	$	5	$	-	$	-	$	5	$	17	$	-	$	1	$	-	$	-	$	-	$	27	
Legal Advertising	$	-	$	-	$	-	$	-	$	2,658	$	5,524	$	307	$	-	$	3,681	$	-	$	-	$	383	$	12,553	
Contingency	$	-	$	1,485	$	-	$	-	$	-	$	-	$	-	$	25	$	100	$	(8)	$	39	$	47	$	1,689	
Office Supplies	$	3	$	0	$	3	$	0	$	3	$	3	$	3	$	3	$	6	$	1	$	3	$	1	$	28	
Travel Per Diem	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Boundary Amendment Expenses	$	209	$	-	$	7,172	$	6,109	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	13,490	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	175	
Total General & Administrative:	$	14,937	$	9,806	$	11,683	$	16,213	$	11,910	$	11,919	$	6,614	$	6,311	$	8,421	$	10,296	$	12,498	$	4,539	$	125,144	

Wind Meadows South
Community Development District Month to Month

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

Operations and Maintenance Expenses														
Field Operations
Property Insurance	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	5,029	

$	-	

$	-	

$	-	

$	5,029	
Field Management	$	625	$	625	$	625	$	625	$	625	$	625	$	1,250	$	1,250	$	1,250	$	1,250	$	1,250	$	1,250	$	11,250	
Landscape Maintenance	$	12,000	$	8,000	$	7,593	$	7,593	$	7,593	$	7,912	$	8,231	$	8,231	$	8,231	$	8,581	$	8,231	$	8,231	$	100,427	
Landscape Replacement	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Lake Maintenance	$	-	$	225	$	225	$	225	$	225	$	225	$	225	$	225	$	225	$	225	$	225	$	225	$	2,475	
Streetlights	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Electric - Field	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Water & Sewer - Field	$	7,506	$	1,413	$	3,265	$	13,444	$	3,398	$	466	$	3,372	$	3,382	$	3,680	$	5,570	$	4,206	$	2,483	$	52,182	
Sidewalk & Asphalt Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Irrigation Repairs	$	-	$	-	$	-	$	405	$	-	$	-	$	-	$	366	$	150	$	561	$	3,548	$	-	$	5,030	
General Repairs & Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Field Contingency	$	-	$	8,500	$	464	$	660	$	-	$	-	$	-	$	450	$	-	$	589	$	1,190	$	-	$	11,853	
Total Operations and Maintenance Expenses	$	20,131	$	18,763	$	12,172	$	22,952	$	11,841	$	9,228	$	13,078	$	13,904	$	13,536	$	16,775	$	18,649	$	12,189	$	188,246	

Amenity Expenditures														
Amenity - Electric	$	-	$	-	$	-	$	-	$	70	$	758	$	654	$	728	$	1,895	$	-	$	1,406	$	3,174	$	8,686	
Amenity - Water	$	-	$	-	$	11	$	110	$	-	$	-	$	20	$	116	$	151	$	166	$	131	$	161	$	865	
Internet	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Pest Control	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	185	$	120	$	305	
Janitorial Service	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	500	$	1,000	$	1,000	$	1,095	$	1,000	$	4,595	
Security Services	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	11,045	$	-	$	-	$	-	$	-	$	11,045	
Pool Maintenance	$	-	$	-	$	-	$	-	$	-	$	2,500	$	2,500	$	2,500	$	2,500	$	2,500	$	2,650	$	2,500	$	17,650	
Amenity Repairs & Maintenance	$	-	$	-	$	-	$	-	$	-	$	3,711	$	390	$	-	$	-	$	-	$	-	$	-	$	4,101	
Amenity Access Management	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	417	$	417	$	417	$	417	$	417	$	2,083	
Contingency	$	-	$	-	$	-	$	-	$	359	$	-	$	-	$	950	$	-	$	-	$	-	$	-	$	1,309	
Total Amenity Expenses	$	-	$	-	$	11	$	110	$	428	$	6,969	$	3,565	$	16,256	$	5,963	$	4,082	$	5,884	$	7,372	$	50,639	

Other Expenditures														
Capital Reserves - Transfer	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	5,000	$	-	$	5,000	
Total Other Expenditures	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	5,000	$	-	$	5,000	
														
Total Expenditures	$	35,068	$	28,568	$	23,866	$	39,274	$	24,179	$	28,115	$	23,256	$	36,470	$	27,919	$	31,154	$	37,031	$	24,099	$	369,029	
														
Excess Revenues (Expenditures)	$	(20,068)	$	(3,181)	$	183,022	$	33,565	$	(24,179)	$	(28,115)	$	(23,256)	$	(35,998)	$	(27,919)	$	(24,558)	$	(36,945)	$	901	$	(16,761)	

Wind Meadows South
COMMUNITY DEVELOPMENT DISTRICT

Gross Assessments	$  290,750.72	$	559,137.28	$	849,888.00	
Net Assessments	$  270,398.17	$	519,997.67	$	790,395.84	
	34.21%	65.79%	100.00%	

Special Assessment Receipts Fiscal Year 2023

ON ROLL ASSESSMENTS

Date	
Distribution	
Gross Amount	
Commissions	
Discount/Penalty	
Property Appraiser	
Interest	
Net Receipts	
O&M Portion	2022 Debt Service	
Total	

12/12/22	
11/14/22-11/23/22	
$2,043.00	
($39.23)	
($81.73)	
$0.00	
$0.00	
$1,922.04	
$657.54	
$1,264.50	
$1,922.04	
12/21/22	11/24/22-11/30/22	$633,330.00	($12,159.87)	($25,336.30)	$0.00	$0.00	$595,833.83	$203,837.58	$391,996.25	$595,833.83	
12/21/22	Invoice#4651979	$0.00	$0.00	$0.00	($8,498.88)	$0.00	($8,498.88)	($2,907.51)	($5,591.37)	($8,498.88)	
01/13/23	12/16/22-12/31/22	$214,515.00	($4,118.67)	($8,581.65)	$0.00	$0.00	$201,814.68	$69,041.76	$132,772.92	$201,814.68	
05/24/23	10/01/22-03/31/23	$0.00	$0.00	$0.00	$0.00	$1,380.27	$1,380.27	$472.20	$908.07	$1,380.27	
	TOTAL	$	849,888.00	$	(16,317.77)	$	(33,999.68)	$	(8,498.88)  $	1,380.27	$	792,451.94	$  271,101.57	$	521,350.37	$	792,451.94	

$

100%
-

Net Percent Collected Balance Remaining to Collect

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	$260,000	
RESERVE FUND BALANCE	$260,000	
BONDS OUTSTANDING - 10/15/2021	$9,501,605	
LESS: PRINCIPAL PAYMENT 05/1/23	($190,000)	
CURRENT BONDS OUTSTANDING	$9,311,605