Wind Meadows South Community Development District
Meeting Agenda March 5, 2024

Wind Meadows South
Community Development District

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

Community Development District
Dear Board Members:

A meeting of the Board of Supervisors of the Wind Meadows South Community Development District will be held Tuesday, March 5, 2024 at 11:00 AM 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 (Dottie Mobley) and Seat #4 (Karen Ritchie))
Approval of Minutes of the November 7, 2023 Landowners’ Meeting and the November 8, 2023 Board of Supervisors Meeting
Consideration of 2024 Non-Ad Valorem Contract Agreement with Polk County Property Appraiser
Presentation of Arbitrage Rebate Report for Series 2021 (Assessment Area One Project) Bonds
Ratification of 2024 Data Sharing and Usage Agreement with Polk County Property Appraiser
Ratification of EMMA Agreement
Staff Reports
Attorney
Engineer
Field Manager’s Report (to be provided under separate cover)
District Manager’s Report
Approval of Check Register
Balance Sheet & Income Statement
Discussion Regarding Resident Request to Adjust Amenity Hours
Discussion Regarding April 10, 2024 Meeting Room Availability
Other Business
Supervisors Requests and Audience Comments
Adjournment

1 Comments will be limited to three (3) minutes

MINUTES
MINUTES OF MEETING WIND MEADOWS SOUTH
COMMUNITY DEVELOPMENT DISTRICT

The Landowners’ meeting and Election of the Board of Supervisors of the Wind Meadows South Community Development District was held Tuesday, November 7, 2023 at 9:30 a.m. at the Holiday Inn – Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, Florida.

Present were:

Tricia Adams Jill Burns Lauren Gentry Corey Roberts

FIRST ORDER OF BUSINESS	Determination of Number of Voting Units
Represented
Ms. Burns stated that she had been provided with a proxy form authorizing Tricia Adams to cast votes on behalf of Wind Meadows South 2, LLC authorizing her to cast 115 votes.

SECOND ORDER OF BUSNESS	Call to Order
Ms. Burns stated we will go ahead and call to order the Landowner’s meeting.

THIRD ORDER OF BUSINESS	Election of Chairman for the Purpose of
Conducting Landowners’ Meeting
Ms. Burns was designated as the Chair for purposes of running the Landowner’s meeting.

FOURTH ORDER OF BUSINESS	Nominations	for	the	Positions	of
Supervisor
Ms. Burns asked for nominations for the three seats up for election, Ms. Adams nominated Dottie Mobley to Seat 3, Karen Ritch to Seat 4, and Timothy Todd to Seat 5.
FIFTH ORDER OF BUSINESS	Casting of Ballots
Ms. Adams casted 114 votes for Dottie Mobley, 115 votes for Karen Ritchie, and 115 votes for Timothy Todd.
November 7, 2023	Wind Meadows South CDD

SIXTH ORDER OF BUSINESS	Ballot Tabulation
Ms. Burns stated that Ms. Ritchie and Mr. Todd will serve four-year terms and Ms. Mobley will serve a two-year term.

SEVENTH ORDER OF BUSINESS	Landowners Questions and Comments
There being no comments, the next item followed.

EIGHTH ORDER OF BUSINESS	Adjournment
Ms. Burns stated at this time we will adjourn the landowners’ meeting.

Secretary/Assistant Secretary	Chairman/Vice Chairman
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, November 8, 2023 at 1:31 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
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 noted that there were no members of the public present to provide comments at this
time.

THIRD ORDER OF BUSINESS	Organizational Matters
Administration of Oaths of Office to Newly Elected Board Members (Seat #3, Seat #4, and Seat #5)
Ms. Burns stated that a landowners’ election had been held the day prior. She noted that three seats were up for election: Seat 3, Seat 4, Seat 5. Dottie Mobley was reelected to Seat 3, Karen Ritchie was reelected to Seat 4, and Timothy Todd was reelected to Seat 5. Ms. Burns swore in the reelected supervisors at this time.

Consideration of Resolution 2024-01 Canvassing and Certifying the Results of the Landowners’ Election
November 8, 2023	Wind Meadows South CDD

Ms. Burns stated that Resolution 2024-01 would certifying the results of the landowners’ election as stated above. She noted that Ms. Mobley is serving a two-year term and Ms. Ritchie and Mr. Todd are serving four-year terms.

Election of Officers
Ms. Burns noted that currently Mr. Elliott is the Chairman, Mr. Carson is the Vice Chair, and Ms. Mobley, Ms. Ritchie, and Mr. Todd are Assistant Secretaries. The Board consensus was to keep the officers as they currently are.

Consideration of Resolution 2024-02 Electing Officers
Ms. Burns asked for a motion to approve the resolution as slated above.

FOURTH ORDER OF BUSINESS	Approval of Minutes of the October 11, 2023
Board of Supervisors Meeting
Ms. Burns presented the minutes of the October 11, 2023 Board of Supervisors meeting and asked if there were any questions, comments, or corrections. The Board had no changes to the minutes.

FIFTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Gentry had nothing further to report to the Board at this time.

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

Field Manager’s Report
November 8, 2023	Wind Meadows South CDD

Mr. Bailey reviewed the Field Manager’s report which was included in the agenda package.

District Manager’s Report
Approval of Check Register
Ms. Burns presented approval of the check register for $14,448.86 for the month of September
2023.

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

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

SEVENTH ORDER OF BUSINESS	Supervisors Requests and Audience
Comments
There being no comments, the next item followed.

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

Secretary/Assistant Secretary	Chairman/Vice Chairman

3

Section V
CONTRACT AGREEMENT
This Agreement made and entered into on Wednesday, January 31, 2024 by and between the Wind Meadows South Community Development District, a local unit of special purpose government of the State of Florida hereinafter referred to as the 'Special District', and Marsha M. Faux, Polk County Property Appraiser, a Constitutional Officer of the State of Florida, whose address is 255 North Wilson Ave., Bartow, FL 33830, hereinafter referred to as the 'Property Appraiser'.
Section 197.3632 Florida Statutes, provides that special assessments of non-ad valorem taxes levied by the Special District may be included in the assessment rolls of the County and collected in conjunction with ad valorem taxes as assessed by the Property Appraiser. Pursuant to that option, the Property Appraiser and the Special District shall enter into an agreement providing for reimbursement to the Property Appraiser of administrative costs, including costs of inception and maintenance, incurred as a result of such inclusion.
The parties herein agree that, for the 2024 tax year assessment roll, the Property Appraiser will include on the assessment rolls such special assessments as are certified to her by the Wind Meadows South Community Development District.
The term of this Agreement shall commence on January 1, 2024 or the date signed below, whichever is later, and shall run until December 31, 2024, the date of signature by the parties notwithstanding. This Agreement shall not automatically renew.
The Special District shall meet all relevant requirements of Section 197.3632 & 190.021 Florida Statutes.
The Special District shall furnish the Property Appraiser with up-to-date data concerning its boundaries and proposed assessments, and other information as requested by the Property Appraiser to facilitate in administering the non-ad valorem assessment in question. Specifically, if assessments will be included on the 2024 TRIM Notice, the Special District shall provide proposed assessments no later than Friday, July 12, 2024. The Special District’s assessments shall, as far as practicable, be uniform (e.g. one uniform assessment for maintenance, etc.) to facilitate the making of the assessments by the mass data techniques utilized by the Property Appraiser.
The Special District shall certify to the Property Appraiser the Special District’s annual installment and levy no later than Friday, September 13, 2024. The Property Appraiser shall, using the information provided by the Special District, place the Special District’s non ad-valorem special assessments on properties within the district for inclusion on the 2024 tax roll.
The Property Appraiser shall be compensated by the Special District for the administrative costs incurred in carrying out this Agreement at the rate of 1% of the amount levied on the TRIM Notice or if the TRIM Notice is not used, the rate shall be 1% of the amount levied on the 2024 tax roll. For the TRIM Notice, the Property Appraiser will require payment on or before Friday, September 13, 2024 for processing within the Property Appraiser budget year (October 1st – September 30th).
If the actual costs of performing the services under this agreement exceed the compensation provided for in Paragraph 7, the amount of compensation shall be the actual costs of performing the services under this agreement.
If tax roll corrections are requested by the Special District, the Property Appraiser shall be compensated by the Special District for the administrative costs incurred at the rate of $5.00 for each tax roll correction exceeding ten (10) corrections per tax
year.
The Special District shall indemnify and hold harmless, to the extent permitted by Florida law and without waiving its right of any applicable sovereign immunity, the Property Appraiser and all respective officers, employees, agents and instrumentalities from any and all liability, losses or damages, including attorneys' fees and costs of defense, which the Property Appraiser and all respective officers, employees, agents or instrumentalities may incur as a result of claims, demands, suits, causes of actions or proceedings of any kind or nature arising out of, relating to or resulting from the negligent or intentional acts or omissions of the Special District or its employees, agents, servants, partners, principals, or subcontractors arising out of, relating to, or resulting from the performance of the Agreement. The Special District shall pay all claims and losses in connection therewith and shall investigate and defend all claims, suits or actions of any kind or nature in the name of the Property Appraiser where applicable, including appellate proceedings, and shall pay all costs, judgments, and attorneys' fees which may issue thereon.

EXECUTED By:

Special District Representative
Marsha M. Faux, CFA, ASA Polk County Property Appraiser By:

Print name

Title	Date

Marsha M. Faux, Property Appraiser

Section VI
REBATE REPORT
$9,335,000
Wind Meadows South Community Development District
(City of Bartow, Florida)
Special Assessment Bonds, Series 2021 (Assessment Area One Project)

Dated: October 15, 2021
Delivered: October 15, 2021

Rebate Report to the Computation Date October 15, 2026
Reflecting Activity To December 31, 2023

TABLE OF CONTENTS

AMTEC Opinion	3
Summary of Rebate Computations	4
Summary of Computational Information and Definitions	5
Methodology	7
Sources and Uses	8
Proof of Arbitrage Yield	9
Bond Debt Service	11
Arbitrage Rebate Calculation Detail Report – Acquisition & Construction Fund	13
Arbitrage Rebate Calculation Detail Report – Debt Service Reserve Fund	14
Arbitrage Rebate Calculation Detail Report – Capitalized Interest Fund	15
Arbitrage Rebate Calculation Detail Report – Rebate Computation Credits	16

February 22, 2024

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

Re:	$9,335,000 Wind Meadows South Community Development District (City of Bartow, Florida), Special Assessment Bonds, Series 2021 (Assessment Area One Project)

Dear Ms. Costa:

AMTEC has prepared certain computations relating to the above referenced bond issue (the “Bonds”) at the request of the Wind Meadows South Community Development District (the “District”)

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

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

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

Very truly yours,

Michael J. Scarfo Senior Vice President
David G. Mancuso, CPA, MBA Vice President
SUMMARY OF REBATE COMPUTATIONS
Our computations, contained in the attached schedules, are summarized as follows: For the October 15, 2026 Computation Date
Reflecting Activity from October 15, 2021 through December 31, 2023

Fund Description	Taxable Inv Yield	Net Income	Rebatable Arbitrage	
Acquisition & Construction Fund	0.017281%	210.22	(47,740.89)	
Debt Service Reserve Fund	2.171218%	21,618.40	(13,646.13)	
Capitalized Interest Fund	0.121580%	133.55	(4,153.10)	
Totals	0.941826%	$21,962.17	$(65,540.12)	
Bond Yield	3.381035%			
Rebate Computation Credits	(4,260.04)			
Net Rebatable Arbitrage	$(69,800.16)			

Based upon our computations, no rebate liability exists.
SUMMARY OF COMPUTATIONAL INFORMATION AND DEFINITIONS
COMPUTATIONAL INFORMATION

For purposes of computing Rebatable Arbitrage, investment activity is reflected from October 15, 2021, the date of the closing, to December 31, 2023, the Computation Period. All nonpurpose payments and receipts are future valued to the Computation Date of October 15, 2026.

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

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

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

During the period between October 15, 2021 and December 31, 2023, the District made periodic payments into the Sinking Fund and Interest Account that were used, along with the interest earned, to provide the required debt service payments.
Under Section 148(f)(4)(A), the rebate requirement does not apply to amounts in certain bona fide debt service funds. The Regulations define a bona fide debt service fund as one that is used primarily to achieve a proper matching of revenues with principal and interest payments within each bond year. The fund must be depleted at least once each bond year, except for a reasonable carryover amount not to exceed the greater of the earnings on the fund for the immediately preceding bond year or 1/12th of the principal and interest payments on the issue for the immediately preceding bond year.
We have reviewed the Sinking Fund and Interest Account and have determined that the funds deposited have functioned as a bona fide debt service fund and are not subject to the rebate requirement.

DEFINITIONS

Computation Date
October 15, 2026.

Computation Period
The period beginning on October 15, 2021, the date of the closing, and ending on December 31, 2023.
Bond Year
Each one-year period (or shorter period from the date of issue) that ends at the close of business on the day in the calendar year that is selected by the Issuer. If no day is selected by the Issuer before the earlier of the final maturity date of the issue or the date that is five years after the date of issue, each bond year ends at the close of business on the anniversary date of the issuance.
Bond Yield
The discount rate that, when used in computing the present value of all the unconditionally payable payments of principal and interest with respect to the Bonds, produces an amount equal to the present value of the issue price of the Bonds. Present value is computed as of the date of issue of the Bonds.

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

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

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

Funds and Accounts
The Funds and Accounts activity used in the compilation of this Report was received from the District and US Bank, Trustee, as follows:

Fund	Account Number	
Revenue	247474000	
Interest	247474001	
Sinking Fund	247474002	
Debt Service Reserve	247474003	
Prepayment	247474004	
Acquisition & Construction	247474005	
METHODOLOGY

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

Investment Yield and Rebate Amount
The methodology used to calculate the Rebatable Arbitrage, as of December 31, 2023, was to calculate the future value of the disbursements from all funds, subject to rebate, and the value of the remaining bond proceeds, at the yield on the Bonds, to October 15, 2026. This figure was then compared to the future value of the deposit of bond proceeds into the various investment accounts at the same yield. The difference between the future values of the two cash flows, on October 15, 2026, is the Rebatable Arbitrage.
$9,335,000
Wind Meadows South Community Development District (City of Bartow, Florida)
Special Assessment Bonds, Series 2021 (Assessment Area One Project) Delivered: October 15, 2021

Par Amount	$9,335,000.00	
Original Issue Premium	166,605.40	
Totals	$9,501,605.40	

Acquisition & Construction Fund	$8,402,984.48	
Debt Service Reserve Fund	520,000.00	
Capitalized Interest Fund	180,070.92	
Costs of Issuance	211,850.00	
Underwriter’s Discount	186,700.00	
Total	$9,501,605.40	
Prepared by AMTEC	(Finance 8.901)

PROOF OF ARBITRAGE YIELD
$9,335,000
Wind Meadows South Community Development District (City of Bartow, Florida)
Special Assessment Bonds, Series 2021 (Assessment Area One Project)

Date	

Debt Service	Present Value to 10/15/2021
@ 3.3810347886%	
05/01/2022	180,070.92	176,813.73	
11/01/2022	165,371.25	159,680.52	
05/01/2023	355,371.25	337,437.83	
11/01/2023	163,091.25	152,286.60	
05/01/2024	358,091.25	328,809.44	
11/01/2024	160,751.25	145,152.48	
05/01/2025	360,751.25	320,329.91	
11/01/2025	158,351.25	138,270.87	
05/01/2026	363,351.25	312,000.57	
11/01/2026	155,891.25	131,634.59	
05/01/2027	365,891.25	303,822.44	
11/01/2027	152,793.75	124,765.05	
05/01/2028	367,793.75	295,332.51	
11/01/2028	149,622.50	118,147.18	
05/01/2029	369,622.50	287,014.87	
11/01/2029	146,377.50	111,773.76	
05/01/2030	376,377.50	282,623.80	
11/01/2030	142,985.00	105,583.27	
05/01/2031	4,987,985.00	3,622,007.16	
11/01/2031	47,318.75	33,789.13	
05/01/2032	287,318.75	201,756.35	
11/01/2032	43,298.75	29,899.10	
05/01/2033	293,298.75	199,164.78	
11/01/2033	39,111.25	26,117.02	
05/01/2034	299,111.25	196,414.78	
11/01/2034	34,756.25	22,443.67	
05/01/2035	304,756.25	193,523.24	
11/01/2035	30,233.75	18,879.57	
05/01/2036	305,233.75	187,435.63	
11/01/2036	25,627.50	15,475.52	
05/01/2037	310,627.50	184,458.46	
11/01/2037	20,853.75	12,177.62	
05/01/2038	315,853.75	181,377.66	
11/01/2038	15,912.50	8,985.78	
05/01/2039	320,912.50	178,206.48	
11/01/2039	10,803.75	5,899.71	
05/01/2040	325,803.75	174,957.28	
11/01/2040	5,527.50	2,918.93	
05/01/2041	335,527.50	174,238.11	
	12,852,428.42	9,501,605.40	
	
Proceeds Summary		

Delivery date	10/15/2021	
Par Value	9,335,000.00	
Premium (Discount)	166,605.40	
Target for yield calculation	9,501,605.40	
Prepared by AMTEC	(Finance 8.901)

PROOF OF ARBITRAGE YIELD
$9,335,000
Wind Meadows South Community Development District (City of Bartow, Florida)
Special Assessment Bonds, Series 2021 (Assessment Area One Project)
Assumed Call/Computation Dates for Premium Bonds

Bond Component	Maturity Date	Rate	Yield	Call Date	Call Price	Yield To Call/Maturity	
TERM2052	05/01/2042	4.000%	3.550%	05/01/2031	100.000	3.5500574%	
TERM2052	05/01/2043	4.000%	3.550%	05/01/2031	100.000	3.5500574%	
TERM2052	05/01/2044	4.000%	3.550%	05/01/2031	100.000	3.5500574%	
TERM2052	05/01/2045	4.000%	3.550%	05/01/2031	100.000	3.5500574%	
TERM2052	05/01/2046	4.000%	3.550%	05/01/2031	100.000	3.5500574%	
TERM2052	05/01/2047	4.000%	3.550%	05/01/2031	100.000	3.5500574%	
TERM2052	05/01/2048	4.000%	3.550%	05/01/2031	100.000	3.5500574%	
TERM2052	05/01/2049	4.000%	3.550%	05/01/2031	100.000	3.5500574%	
TERM2052	05/01/2050	4.000%	3.550%	05/01/2031	100.000	3.5500574%	
TERM2052	05/01/2051	4.000%	3.550%	05/01/2031	100.000	3.5500574%	
TERM2052	05/01/2052	4.000%	3.550%	05/01/2031	100.000	3.5500574%	

Rejected Call/Computation Dates for Premium Bonds

Bond Component	Maturity Date	Rate	Yield	Call Date	Call Price	Yield To Call/Maturity	Increase to Yield	
TERM2052	05/01/2042	4.000%	3.550%			3.7461098%	0.1960524%	
TERM2052	05/01/2043	4.000%	3.550%			3.7537707%	0.2037133%	
TERM2052	05/01/2044	4.000%	3.550%			3.7607151%	0.2106577%	
TERM2052	05/01/2045	4.000%	3.550%			3.7670345%	0.2169772%	
TERM2052	05/01/2046	4.000%	3.550%			3.7728056%	0.2227483%	
TERM2052	05/01/2047	4.000%	3.550%			3.7780930%	0.2280356%	
TERM2052	05/01/2048	4.000%	3.550%			3.7829515%	0.2328941%	
TERM2052	05/01/2049	4.000%	3.550%			3.7874280%	0.2373706%	
TERM2052	05/01/2050	4.000%	3.550%			3.7915630%	0.2415056%	
TERM2052	05/01/2051	4.000%	3.550%			3.7953913%	0.2453339%	
TERM2052	05/01/2052	4.000%	3.550%			3.7989433%	0.2488859%	
Prepared by AMTEC	(Finance 8.901)

BOND DEBT SERVICE
$9,335,000
Wind Meadows South Community Development District (City of Bartow, Florida)
Special Assessment Bonds, Series 2021 (Assessment Area One Project)

Period Ending	Principal	Coupon	Interest	Debt Service	Annual Debt Service	
10/15/2021						
05/01/2022			180,070.92	180,070.92	180,070.92	
11/01/2022			165,371.25	165,371.25		
05/01/2023	190,000	2.400%	165,371.25	355,371.25	520,742.50	
11/01/2023			163,091.25	163,091.25		
05/01/2024	195,000	2.400%	163,091.25	358,091.25	521,182.50	
11/01/2024			160,751.25	160,751.25		
05/01/2025	200,000	2.400%	160,751.25	360,751.25	521,502.50	
11/01/2025			158,351.25	158,351.25		
05/01/2026	205,000	2.400%	158,351.25	363,351.25	521,702.50	
11/01/2026			155,891.25	155,891.25		
05/01/2027	210,000	2.950%	155,891.25	365,891.25	521,782.50	
11/01/2027			152,793.75	152,793.75		
05/01/2028	215,000	2.950%	152,793.75	367,793.75	520,587.50	
11/01/2028			149,622.50	149,622.50		
05/01/2029	220,000	2.950%	149,622.50	369,622.50	519,245.00	
11/01/2029			146,377.50	146,377.50		
05/01/2030	230,000	2.950%	146,377.50	376,377.50	522,755.00	
11/01/2030			142,985.00	142,985.00		
05/01/2031	235,000	2.950%	142,985.00	377,985.00	520,970.00	
11/01/2031			139,518.75	139,518.75		
05/01/2032	240,000	3.350%	139,518.75	379,518.75	519,037.50	
11/01/2032			135,498.75	135,498.75		
05/01/2033	250,000	3.350%	135,498.75	385,498.75	520,997.50	
11/01/2033			131,311.25	131,311.25		
05/01/2034	260,000	3.350%	131,311.25	391,311.25	522,622.50	
11/01/2034			126,956.25	126,956.25		
05/01/2035	270,000	3.350%	126,956.25	396,956.25	523,912.50	
11/01/2035			122,433.75	122,433.75		
05/01/2036	275,000	3.350%	122,433.75	397,433.75	519,867.50	
11/01/2036			117,827.50	117,827.50		
05/01/2037	285,000	3.350%	117,827.50	402,827.50	520,655.00	
11/01/2037			113,053.75	113,053.75		
05/01/2038	295,000	3.350%	113,053.75	408,053.75	521,107.50	
11/01/2038			108,112.50	108,112.50		
05/01/2039	305,000	3.350%	108,112.50	413,112.50	521,225.00	
11/01/2039			103,003.75	103,003.75		
05/01/2040	315,000	3.350%	103,003.75	418,003.75	521,007.50	
11/01/2040			97,727.50	97,727.50		
05/01/2041	330,000	3.350%	97,727.50	427,727.50	525,455.00	
11/01/2041			92,200.00	92,200.00		
05/01/2042	340,000	4.000%	92,200.00	432,200.00	524,400.00	
11/01/2042			85,400.00	85,400.00		
05/01/2043	355,000	4.000%	85,400.00	440,400.00	525,800.00	
11/01/2043			78,300.00	78,300.00		
05/01/2044	370,000	4.000%	78,300.00	448,300.00	526,600.00	
11/01/2044			70,900.00	70,900.00		
05/01/2045	385,000	4.000%	70,900.00	455,900.00	526,800.00	
11/01/2045			63,200.00	63,200.00		
05/01/2046	400,000	4.000%	63,200.00	463,200.00	526,400.00	
11/01/2046			55,200.00	55,200.00		
05/01/2047	415,000	4.000%	55,200.00	470,200.00	525,400.00	
11/01/2047			46,900.00	46,900.00		
05/01/2048	430,000	4.000%	46,900.00	476,900.00	523,800.00	
11/01/2048			38,300.00	38,300.00		
05/01/2049	450,000	4.000%	38,300.00	488,300.00	526,600.00	
11/01/2049			29,300.00	29,300.00		
05/01/2050	470,000	4.000%	29,300.00	499,300.00	528,600.00	
Prepared by AMTEC	(Finance 8.901)

BOND DEBT SERVICE
$9,335,000
Wind Meadows South Community Development District (City of Bartow, Florida)
Special Assessment Bonds, Series 2021 (Assessment Area One Project)

Period Ending	Principal	Coupon	Interest	Debt Service	Annual Debt Service	
11/01/2050			19,900.00	19,900.00		
05/01/2051	490,000	4.000%	19,900.00	509,900.00	529,800.00	
11/01/2051			10,100.00	10,100.00		
05/01/2052	505,000	4.000%	10,100.00	515,100.00	525,200.00	
	9,335,000		6,540,828.42	15,875,828.42	15,875,828.42	
$9,335,000
Wind Meadows South Community Development District (City of Bartow, Florida)
Special Assessment Bonds, Series 2021 (Assessment Area One Project) Acquisition & Construction Fund

ARBITRAGE REBATE CALCULATION DETAIL REPORT

FUTURE VALUE @
RECEIPTS	BOND YIELD OF
DATE	DESCRIPTION	(PAYMENTS)	(3.381035%)

10/15/21	Beg	Bal	-8,402,984.48	-9,936,607.41	
10/19/21			1,410,568.46	1,667,389.07	
10/21/21			2,216,970.13	2,620,123.30	
10/28/21			2,000.00	2,362.16	
11/17/21			1,630.00	1,921.75	
11/17/21			34.00	40.09	
11/17/21			14,051.10	16,566.11	
11/17/21			502.32	592.23	
12/01/21			1,158,514.54	1,364,097.77	
12/14/21			1,032,826.83	1,214,634.77	
01/12/22			1,297,330.86	1,521,725.90	
01/12/22			20,541.06	24,093.98	
02/03/22			2,906.50	3,402.57	
02/23/22			58,198.42	68,004.64	
03/14/22			421,840.74	491,956.26	
03/16/22			762,682.13	889,284.34	
06/22/22			770.00	889.83	
06/22/22			769.00	888.67	
06/22/22			927.00	1,071.26	
05/19/23			-260,000.00	-291,448.18	
06/01/23			260,131.61	291,270.01	
10/15/26	TOTALS:	210.22	-47,740.89		

ISSUE DATE:	10/15/21	
REBATABLE ARBITRAGE:	
-47,740.89			
COMP DATE:	10/15/26	NET INCOME:	210.22			
BOND YIELD: 3.381035%	TAX INV YIELD:	0.017281%			
$9,335,000
Wind Meadows South Community Development District (City of Bartow, Florida)
Special Assessment Bonds, Series 2021 (Assessment Area One Project)
Debt Service Reserve Fund

ARBITRAGE REBATE CALCULATION DETAIL REPORT

FUTURE VALUE @
RECEIPTS	BOND YIELD OF
DATE	DESCRIPTION	(PAYMENTS)	(3.381035%)

10/15/21	Beg	Bal	-520,000.00	-614,904.84	
11/02/21			1.45	1.71	
12/02/21			2.56	3.01	
12/30/21			1.83	2.15	
01/04/22			2.64	3.10	
02/02/22			2.64	3.09	
03/02/22			2.42	2.83	
04/04/22			2.64	3.07	
05/03/22			2.56	2.97	
06/02/22			70.33	81.43	
07/05/22			219.28	253.10	
08/02/22			420.97	484.67	
09/02/22			681.04	781.91	
10/04/22			784.21	897.68	
11/02/22			1,063.67	1,214.40	
12/02/22			1,327.19	1,511.04	
12/22/22			0.64	0.73	
01/04/23			1,517.84	1,722.96	
02/02/23			1,615.25	1,828.76	
03/02/23			1,549.25	1,749.14	
04/04/23			1,767.45	1,989.55	
05/02/23			1,809.90	2,032.03	
05/19/23			260,000.00	291,448.18	
06/02/23			1,555.57	1,741.61	
07/05/23			967.84	1,080.27	
08/02/23			1,014.04	1,128.99	
09/05/23			1,054.92	1,170.90	
10/03/23			1,023.26	1,132.80	
11/02/23			1,061.21	1,171.65	
12/04/23			1,030.72	1,134.60	
12/31/23	MMkt Bal	260,000.00	285,510.82		
12/31/23	MMkt Acc	1,065.08	1,169.58		
10/15/26	TOTALS:	21,618.40	-13,646.13		

ISSUE DATE:	10/15/21	
REBATABLE ARBITRAGE:	
-13,646.13			
COMP DATE:	10/15/26	NET INCOME:	21,618.40			
BOND YIELD: 3.381035%	TAX INV YIELD:	2.171218%			
$9,335,000
Wind Meadows South Community Development District (City of Bartow, Florida)
Special Assessment Bonds, Series 2021 (Assessment Area One Project) Capitalized Interest Fund

ARBITRAGE REBATE CALCULATION DETAIL REPORT

FUTURE VALUE @
RECEIPTS	BOND YIELD OF
DATE	DESCRIPTION	(PAYMENTS)	(3.381035%)

10/15/21	Beg	Bal	-180,070.92	-212,935.54	
11/02/21			0.50	0.59	
12/02/21			0.89	1.05	
12/30/21			0.63	0.74	
01/04/22			0.92	1.08	
02/02/22			0.92	1.08	
03/02/22			0.84	0.98	
04/04/22			0.92	1.07	
04/12/22			-20,375.71	-23,700.54	
05/02/22			180,070.92	209,064.41	
05/03/22			0.95	1.10	
06/02/22			2.79	3.23	
07/05/22			8.59	9.91	
08/02/22			16.50	19.00	
09/02/22			26.69	30.64	
10/02/22			30.73	35.18	
11/01/22			-144,995.54	-165,558.37	
11/01/22			165,371.25	188,823.70	
11/02/22			41.68	47.59	
10/15/26	TOTALS:	133.55	-4,153.10		

ISSUE DATE:	10/15/21	
REBATABLE ARBITRAGE:	
-4,153.10			
COMP DATE:	10/15/26	NET INCOME:	133.55			
BOND YIELD: 3.381035%	TAX INV YIELD:	0.121580%			
$9,335,000
Wind Meadows South Community Development District (City of Bartow, Florida)
Special Assessment Bonds, Series 2021 (Assessment Area One Project)
Rebate Computation Credits

	ARBITRAGE REBATE CALCULATION DETAIL REPORT		
	
RECEIPTS	FUTURE VALUE @ BOND YIELD OF	
DATE	DESCRIPTION	(PAYMENTS)	(3.381035%)	
10/15/22	-1,830.00	-2,092.64	
10/15/23	-1,960.00	-2,167.40	
10/15/26	TOTALS:	-3,790.00	-4,260.04	

ISSUE DATE:	10/15/21	REBATABLE ARBITRAGE: -4,260.04 COMP DATE:	10/15/26
BOND YIELD: 3.381035%

Section VII
DocuSign Envelope ID: 9A290899-F86F-4B0F-8BBE-0BE0168C8A21

This Data Sharing and Usage Agreement, hereinafter referred to as “Agreement,” establishes the terms and conditions under which the 	Wind Meadows South Community Development District	 hereinafter referred to as “agency,” can acquire and use Polk County Property Appraiser data that is exempt from Public Records disclosure as defined in FS 119.071.

In accordance with the terms and conditions of this Agreement, the agency agrees to protect confidential data in accordance with FS 282.3185 and FS 501.171 and adhere to the standards set forth within these statutes.

For the purposes of this Agreement, all data is provided. It is the responsibility of the agency to apply all statutory guidelines relative to confidentiality and personal identifying information.
The confidentiality of personal identifying information including: names, mailing address and OR Book and Pages pertaining to parcels owned by individuals that have received exempt / confidential status, hereinafter referred to as “confidential data,” will be protected as follows:
The agency will not release confidential data that may reveal identifying information of individuals exempted from Public Records disclosure.
The agency will not present the confidential data in the results of data analysis (including maps) in any manner that would reveal personal identifying information of individuals exempted from Public Records disclosure.
The agency shall comply with all state laws and regulations governing the confidentiality and exempt status of personal identifying and location information that is the subject of this Agreement.
The agency shall ensure any employee granted access to confidential data is subject to the terms and conditions of this Agreement.
The agency shall ensure any third party granted access to confidential data is subject to the terms and conditions of this Agreement. Acceptance of these terms must be provided in writing to the agency by the third party before personal identifying information is released.
The agency agrees to comply with all regulations for the security of confidential personal information as defined in FS 501.171.
The agency, when defined as “local government” by FS 282.3185, is required to adhere to all cybersecurity guidelines when in possession of data provided or obtained from the Polk County Property Appraiser.

The term of this Agreement shall commence on January 1, 2024, and shall run until December 31, 2024, the date of signature by the parties notwithstanding. This Agreement shall not automatically renew. A new agreement will be provided annually to ensure all responsible parties are aware of and maintain the terms and conditions of this Data Sharing and Usage Agreement.
In witness of their agreement to the terms above, the parties or their authorized agents hereby affix their signatures.

POLK COUNTY PROPERTY APPRAISER

Agency:
	Wind Meadows South CDD
Signature: 	
Signature: 	
Print:   Marsha M. Faux CFA, ASA	 Title: Polk County Property Appraiser  Date:  December 1, 2023	
Print: Title: Date:
	Brent Elliott	
 Chairman	
 1/4/2024	
Please email the signed agreement to pataxroll@polk-county.net.

Section VIII
EMMA® Filing Assistance Software as a Service License Agreement
This EMMA Filing Assistance Software as a Service License Agreement (this "Agreement") is entered into by and between the Wind Meadows South Community Development District (the "District") on behalf of itself, and its Dissemination Agent as defined in the District's outstanding Continuing Disclosure Agreements (collectively, the "Licensee"), and Disclosure Technology Services, LLC, a Delaware limited liability company ("DTS" or the "Licensor"). This Agreement shall be effective as of the last day executed below ("Effective Date").

NOW, THEREFORE, for good and adequate consideration, the sufficiency of which is hereby acknowledged, the parties have agreed as follows:

The District is, or may in the future be, a party to one or more Continuing Disclosure Agreements (the "CDAs") in connection with the issuance of municipal bonds or other debt obligations. Pursuant to the CDAs, the District and the other Obligated Persons named therein are, or will be, obligated to file certain Annual Reports, Quarterly Reports and Listed Event filings (as such terms are defined in the CDAs) electronically through the Municipal Securities Rulemaking Board's Electronic Municipal Market Access ("EMMA") system website within the time periods specified in the CDAs.
Subject to the payment of the fees provided for in "Exhibit A: Fee Schedule" attached hereto and the terms and conditions provided for in the "EMMA® Filing Assistance Software End User License Agreement" located at dtsmuni.com, both of which are hereby incorporated by reference into this Agreement, the Licensor hereby (i) grants to Licensee and all Obligated Persons, a non-exclusive, non-transferable, non-sublicensable, limited license and right to access and use the DTS Portal ("Portal") for the purposes provided for herein. Utilizing the Portal, DTS will provide annual and quarterly notices of reporting deadlines to each Obligated Person utilizing the Portal prior to the applicable Annual Filing Date(s) and Quarterly Filing Date(s) set forth in the CDAs. The Portal will also provide electronic links to each Obligated Person that will allow for the District and other Obligated Persons to input all the information required for the Annual Reports (excluding the Audited Financial Statements) and the Quarterly Reports under the CDAs, respectively, into a reportable format (collectively, the "Formatted Information"). DTS warrants that the Portal and the Formatted Information will be fully compliant with the requirements of the CDA and be free from material defects. In the event the Portal or the collection of the Formatted Information fails to operate as represented, or is inoperable, the District shall be entitled to a full refund of any annual fees paid for the fiscal year in which the Portal is utilized by the District. Notwithstanding this provision or failure to provide such Formatted Information or any Services, the District, and its Dissemination Agent, if any, will remain responsible for filing the Formatted Information with EMMA on or before the deadlines provided for in the CDAs. The Portal shall not include any links for Listed Events as defined in the CDAs and all EMMA reporting obligations shall remain the sole obligations of the District and the Obligated Persons as set forth in the CDAs if and when a Listed Events report needs to be filed.
This Agreement shall commence on the Effective Date and continue through September 30 of the year in which this Agreement is executed, and thereafter, shall renew for additional one (1) year terms (based on the District’s fiscal year, which ends September 30) so long as the District is obligated under any CDAs. Either party may terminate this Agreement upon thirty (30) days prior written notice to the other party hereto. Any fees paid prior to termination shall be considered earned and non-refundable. The Licensor may request additional fees hereunder upon thirty (30) days written notice to Licensee prior to the annual renewal date. prior. Upon the termination of this Agreement, Licensee shall immediately discontinue use of the Portal. Licensee's obligations according to the provisions of this Agreement prior to termination shall survive termination of this Agreement. This Agreement is also subject to the terms set forth in Exhibit B.
IN WITNESS WHEREOF, the undersigned have executed this Agreement as of the date below written.

Wind Meadows South Community CDD

By:	 Print: Brent Elliott	 Title: Chair	
Date: 2/12/2024		Disclosure Technology Services, LLC

By:	 Print:  Michael Klurman	 Title:   Vice President	
Date:   02-07-2024		
Exhibit A – Fee Schedule

Annual License Fee:
1.	$1,500 per annum for 2023 and 2021 bond series
Exhibit B – CDD Addendum
The following terms apply notwithstanding any other provision of the Agreement (including but not limited to any of the terms incorporated therein from other documents):
PUBLIC RECORDS. DTS understands and agrees that all documents of any kind provided to the District in connection with this Agreement may be public records, and, accordingly, DTS agrees to comply with all applicable provisions of Florida law in handling such records, including but not limited to section 119.0701, Florida Statutes. DTS acknowledges that the designated public records custodian for the District is the District’s Manager (“Public Records Custodian”). Among other requirements and to the extent applicable by law, DTS shall 1) keep and maintain public records required by the District to perform the service; 2) upon request by the Public Records Custodian, provide the District with the requested public records or allow the records to be inspected or copied within a reasonable time period at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes; 3) ensure that public records which are exempt or confidential, and exempt from public records disclosure requirements, are not disclosed except as authorized by law for the duration of the contract term and following the contract term if DTS does not transfer the records to the Public Records Custodian of the District; and 4) upon completion of the contract, transfer to the District, at no cost, all public records in DTS’s possession or, alternatively, keep, maintain and meet all applicable requirements for retaining public records pursuant to Florida laws. When such public records are transferred by DTS, DTS shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the District in a format that is compatible with Microsoft Word or Adobe PDF formats.

IF DTS HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO DTS’S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE CUSTODIAN OF PUBLIC
RECORDS, Government Management Services Central Florida, LLC 219 E. Livingston St, Orlando, FL 32801.
LIMITATIONS ON LIABILITY. Nothing in the Agreement shall be deemed as a waiver of immunity or limits of liability of the District beyond any statutory limited waiver of immunity or limits of liability which may have been adopted by the Florida Legislature in section 768.28, Florida Statutes, or other statute or law, and nothing in this Agreement shall inure to the benefit of any third party for the purpose of allowing any claim which would otherwise be barred under the Doctrine of Sovereign Immunity or by operation of law.
SCRUTINIZED COMPANIES. DTS certifies that it is not in violation of section 287.135, Florida Statutes, and is not prohibited from doing business with the District under Florida law, including but not limited to Scrutinized Companies with Activities in Sudan List or Scrutinized Companies with Activities in the Iran Petroleum Energy Sector List. If DTS is found to have submitted a false statement, has been placed on the Scrutinized Companies with Activities in Sudan List or the Scrutinized Companies with Activities in the Iran Petroleum Energy Sector List, or has been engaged in business operations in Cuba or Syria, or is now or in the future on the Scrutinized Companies that Boycott Israel List, or engaged in a boycott of Israel, the District may immediately terminate this Agreement.
E-VERIFY. DTS shall comply with and perform all applicable provisions of Section 448.095, Florida Statutes. Accordingly, to the extent required by Florida Statute, DTS shall register with and use the United States Department of Homeland Security’s E-Verify system to verify the work authorization status of all newly hired employees and shall comply with all requirements of Section 448.095, Florida Statutes, as to the use of subcontractors. The District may terminate the Agreement immediately for cause if there is a good faith belief that DTS has knowingly violated Section 448.091, Florida Statutes. By entering into this Agreement, DTS represents that no public employer has terminated a contract with DTS under Section 448.095(2)(c), Florida Statutes, within the year immediately preceding the date of this Agreement.
CONTROLLING LAW AND VENUE. The Agreement shall be construed, interpreted, and controlled according to the laws of the State of Florida.

Section IX

Section C

Item will be provided under separate cover.

Section D

Section 1

	Summary of Invoices	

February 1, 2024 to February 23, 2024

Fund	Date	Check No.'s	Amount	

General Fund	

2/6/24	

195-199	

$	22,080.74	
	2/21/24	200-205	$	18,413.44	
Total			$	40,494.18	
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	2/27/24	PAGE	1
*** CHECK DATES 02/01/2024 - 02/23/2024 ***	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	#
2/06/24 00016	1/30/24 17157	202401 320-53800-47000	*	225.00
LAKE MAINTENANCE-JAN23
AQUATIC WEED MANAGEMENT, INC.	225.00 000195
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/06/24 00001 12/31/23 66	202312 320-53800-48000
SIGN/SEEDS/SOLAR/LIGHTS
- - - - - - - -
GOVERNMENTAL MANAGEMENT SERVICES	1,631.07 000196
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/06/24 00014 10/19/23 4652090	202312 300-32500-10000	*	5,114.68
FY24 1% ADMIN FEE
10/19/23 4652090	202312 300-20700-10200	*	5,591.37
FY24 1% ADMIN FEE
POLK COUNTY PROPERTY APPRAISER	10,706.05 000197
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/06/24 00013	1/01/24 89285	202401 320-53800-46200	*	8,230.84
LANDSCAPE MAINT-JAN24
WEBER ENVIRONMENTAL SERVICES, INC.	8,230.84 000198
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/06/24 00019	2/02/24 02022024 202402 300-20700-10200	*	1,287.78
TRANSFER EXCESS-S21
WIND MEADOWS SOUTH CDD/US BANK	1,287.78 000199
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/21/24 00027	1/31/24 11579	202401 330-57200-48200	*	1,010.00
CLEANING SVCS-JAN24
CSS CLEAN STAR SERVICES OF CFL	1,010.00 000200
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/21/24 00022	2/08/24 107757	202402 330-57200-48000	*	205.00
ACCESS/CAM/REPAIR CONNECT
2/08/24 107758	202402 330-57200-48000	*	305.00
ACCESS/CAM/PUSH TO EXIT
CURRENT DEMANDS ELECTRICAL &	510.00 000201
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/21/24 00001	2/01/24 64	202402 310-51300-34000	*	3,215.67
MANAGEMENT FEES-FEB24
2/01/24 64	202402 310-51300-35200	*	100.00
WEBSITE MANAGEMENT-FEB24
2/01/24 64	202402 310-51300-35100	*	150.00
INFORMATION TECH-FEB24
2/01/24 64	202402 310-51300-31300	*	500.00
DISSEMINATION SVCS-FEB24
2/01/24 64	202402 330-57200-48300	*	437.50
AMENITY ACCESS-FEB24
2/01/24 64	202402 310-51300-51000	*	.54
OFFICE SUPPLIES-FEB24
2/01/24 64	202402 310-51300-42000	*	43.39
POSTAGE-FEB24
WINM WIND MEADOWS	AGUZMAN
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	2/27/24	PAGE	2
*** CHECK DATES 02/01/2024 - 02/23/2024 ***	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	#
2/01/24 65	202402 320-53800-34000	*	1,312.50
FIELD MANAGEMENT-FEB24
GOVERNMENTAL MANAGEMENT SERVICES	5,759.60 000202
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/21/24 00005	2/14/24 8783	202401 310-51300-31500	*	403.00
ATTORNEY SVCS-JAN24
KILINSKI/VAN WYK, PLLC	403.00 000203
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/21/24 00021	2/01/24 21755	202402 330-57200-48500	*	2,500.00
POOL MAINTENANCE-FEB24
RESORT POOL SERVICES	2,500.00 000204
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/21/24 00013	2/01/24 89556	202402 320-53800-46200	*	8,230.84
LANDSCAPE MAINT-FEB24
WEBER ENVIRONMENTAL SERVICES, INC.	8,230.84 000205
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	40,494.18
TOTAL FOR REGISTER	40,494.18

WINM WIND MEADOWS	AGUZMAN

Section 2

Wind Meadows South
Community Development District

Unaudited Financial Reporting
January 31, 2024

	Table of Contents	

1	
Balance Sheet	

2-3	

General Fund	

4	

Debt Service Series 2021	

5	

Debt Service Series 2023	

6	

Construction Fund Series 2023	

7	

Capital Reserve Fund	

8-9	

Month to Month	

10	

Assessment Receipt Schedule	

11	

Long Term Debt Schedule	
Wind Meadows South
Community Development District Combined Balance Sheet
January 31, 2024

	General Fund	Debt Service Fund	Capital Projects Fund	Capital Reserve
Fund	Totals Governmental Funds	
Assets:
Operating Account
Due From General Fund Investments:
Series 2021 Reserve Revenue Series 2023 Reserve Revenue Interest
Construction	

$	410,610
$	-

$	-
$	-

$	-
$	-
$	-
$	-	

$	-
$	871

$	260,000
$	668,956

$	523,525
$	21,184
$	363
$	-	

$	-
$	-

$	-
$	-

$	-
$	-
$	-
$	3,813	

$	-
$	-

$	-
$	-

$	-
$	-
$	-
$	-	

$	410,610
$	871

$	260,000
$	668,956

$	523,525
$	21,184
$	363
$	3,813	
Total Assets	$	410,610	$	1,474,899	$	3,813	$	-	$	1,889,322	
Liabilities:
Accounts Payable Due To Debt Service	

$	22,896
$	871	

$	-
$	-	

$	-
$	-	

$	-
$	-	

$	22,896
$	871	
Total Liabilities	$	23,768	$	-	$	-	$	-	$	23,768	

Fund Balances: Nonspendable: Restricted for:
Debt Service - Series 2021 Debt Service - Series 2023 Capital Projects - Series 2023
Unassigned	

$	-
$	-
$	-
$	386,842	

$	929,828
$	545,072
$	-
$	-	

$	-
$	-
$	3,813
$	-	

$	-
$	-
$	-
$	-	

$	929,828
$	545,072
$	3,813
$	386,842	
Total Fund Balances	$	386,842	$	1,474,899	$	3,813	$	-	$	1,865,554	
						
Total Liabilities & Fund Balance	$	410,610	$	1,474,899	$	3,813	$	1,949,211	$	1,889,322	
Wind Meadows South
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending January 31, 2024

	Amended	Prorated Budget	Actual		
	Budget	Thru 01/31/24	Thru 01/31/24	Variance	

Revenues					
Assessments - Tax Roll	$	475,662	$	466,928	$	466,928	$	-	
Assessments - Direct	$	97,192	$	48,596	$	48,596	$	-	
Total Revenues	$	572,854	$	515,524	$	515,524	$	-	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	4,000	$	-	$	4,000	
Engineering	$	15,000	$	5,000	$	1,625	$	3,375	
Attorney	$	25,000	$	8,333	$	3,531	$	4,802	
Annual Audit	$	5,000	$	-	$	-	$	-	
Assessment Administration	$	5,000	$	5,000	$	5,000	$	-	
Arbitrage	$	900	$	-	$	-	$	-	
Dissemination	$	6,000	$	2,000	$	2,000	$	-	
Trustee Fees	$	9,041	$	4,041	$	4,041	$	-	
Management Fees	$	38,588	$	12,863	$	12,863	$	-	
Information Technology	$	1,800	$	600	$	600	$	-	
Website Maintenance	$	1,200	$	400	$	400	$	-	
Postage & Delivery	$	1,000	$	333	$	310	$	23	
Insurance	$	6,325	$	6,325	$	5,563	$	762	
Printing & Binding	$	1,000	$	333	$	-	$	333	
Legal Advertising	$	7,500	$	2,500	$	1,533	$	967	
Contingency	$	1,000	$	333	$	154	$	180	
Office Supplies	$	625	$	208	$	10	$	198	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative:	$	137,154	$	52,445	$	37,804	$	14,641	
Operations and Maintenance Expenditures					
Field Operations
Property Insurance	

$	7,500	

$	7,500	

$	13,043	

$	(5,543)	
Field Management	$	15,750	$	5,250	$	5,250	$	-	
Landscape Maintenance	$	145,000	$	48,333	$	24,693	$	23,641	
Landscape Replacement	$	20,000	$	6,667	$	-	$	6,667	
Lake Maintenance	$	3,500	$	1,167	$	900	$	267	
Streetlights	$	15,000	$	5,000	$	-	$	5,000	
Electric - Field	$	5,500	$	1,833	$	-	$	1,833	
Water & Sewer - Field	$	50,000	$	16,667	$	11,995	$	4,672	
Sidewalk & Asphalt Maintenance	$	2,500	$	833	$	-	$	833	
Irrigation Repairs	$	8,000	$	2,667	$	-	$	2,667	
General Repairs & Maintenance	$	15,000	$	5,000	$	1,631	$	3,369	
Field Contingency	$	7,500	$	2,500	$	-	$	2,500	
Subtotal Field Expenditures	$	295,250	$	103,417	$	57,511	$	45,906	
Wind Meadows South
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending January 31, 2024

	Amended	Prorated Budget	Actual		
	Budget	Thru 01/31/24	Thru 01/31/24	Variance	

Amenity Expenditures
Amenity - Electric	

$	18,000	

$	6,000	

$	3,402	

$	2,598	
Amenity - Water	$	10,000	$	3,333	$	554	$	2,779	
Internet	$	3,000	$	1,000	$	-	$	1,000	
Pest Control	$	2,200	$	733	$	480	$	253	
Janitorial Service	$	15,000	$	5,000	$	4,030	$	970	
Security Services	$	27,500	$	9,167	$	690	$	8,476	
Pool Maintenance	$	30,000	$	10,000	$	10,000	$	-	
Amenity Repairs & Maintenance	$	12,000	$	4,000	$	1,132	$	2,868	
Amenity Access Management	$	5,250	$	1,750	$	3,615	$	(1,865)	
Contingency	$	7,500	$	2,500	$	-	$	2,500	
Subtotal Amenity Expenditures	$	130,450	$	43,483	$	23,903	$	19,580	
					
Total Operations and Maintenance:	$	425,700	$	146,900	$	81,414	$	65,486	
Other Expenditures
Capital Reserve - Transfer In (Out)	

$	(10,000)	

$	-	

$	5,000	

$	5,000	
Total Other Expenditures	$	(10,000)	$	-	$	5,000	$	5,000	
					
Total Expenditures	$	572,854	$	199,345	$	114,219	$	80,126	
					
Excess Revenues (Expenditures)	$	-		$	401,306		
					
Fund Balance - Beginning	$	-		$	(14,463)		
					
Fund Balance - Ending	$	-		$	386,842		
Wind Meadows South
Community Development District Debt Service Fund Series 2021
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending January 31, 2024

	Adopted	Prorated Budget	Actual		
	Budget	Thru 01/31/24	Thru 01/31/24	Variance	

Revenues:					
Assessments - Tax Roll	$	520,000	$	510,447	$	510,447	$	-	
Assessments - Lot Closings	$	-	$	-	$	125,635	$	125,635	
Interest	$	-	$	-	$	5,952	$	5,952	
Total Revenues	$	520,000	$	510,447	$	642,034	$	131,588	

Expenditures:					
Interest - 11/1	$	163,091	$	163,091	$	163,091	$	-	
Principal - 5/1	$	195,000	$	-	$	-	$	-	
Interest - 5/1	$	163,091	$	-		$	-	
Total Expenditures	$	521,183	$	163,091	$	163,091	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	(1,183)	$	347,355	$	478,943	$	131,588	
					
Fund Balance - Beginning	$	190,708		$	450,885		
					
Fund Balance - Ending	$	189,525		$	929,828		
Wind Meadows South
Community Development District Debt Service Fund Series 2023
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending January 31, 2024

	Adopted	Prorated Budget	Actual		
	Budget	Thru 01/31/24	Thru 01/31/24	Variance	

Revenues:					
Interest	$	-	$	-	$	10,539	$	10,539	
Total Revenues	$	-	$	-	$	10,539	$	10,539	

Expenditures:					
Interest - 11/1	$	-	$	-	$	195,347	$	(195,347)	
Total Expenditures	$	-	$	-	$	195,347	$	(195,347)	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	-	$	(184,808)	$	205,885	

Other Financing Sources/(Uses):

Transfer In/(Out)	

$	-	

$	

-	$	363	

$	363	
Total Other Financing Sources/(Uses)	$	-	$	-	$	363	$	363	
					
Net Change in Fund Balance	$	-		$	(184,445)		
					
Fund Balance - Beginning	$	165,371		$	729,517		
					
Fund Balance - Ending	$	165,371		$	545,072		
Wind Meadows South
Community Development District Capital Projects Fund Series 2021
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending January 31, 2024

	Adopted	Prorated Budget	Actual			
		Budget	Thru 01/31/24	Thru 01/31/24	Variance	
Revenues

Interest	

$		

-	$	

-	$	18,444	

$	18,444	
Total Revenues	$		-	$	-	$	18,444	$	18,444	

Expenditures:

Capital Outlay - Construction	

$		

-	$	

-	$	1,957,640	

$	(1,957,640)	
Total Expenditures	$		-	$	-	$	1,957,640	$	(1,957,640)	
						
Excess (Deficiency) of Revenues over Expenditures	$		-	$	-	$	(1,939,196)	$	1,976,084	

Other Financing Sources/(Uses)

Transfer In/(Out)	

$		

-	$	

-	$	(363)	

$	(363)	
Total Other Financing Sources (Uses)	$		-	$	-	$	(363)	$	(363)	
						
Net Change in Fund Balance	$		-	$	(1,939,559)		
						
Fund Balance - Beginning	$		-	$	1,943,371		
						
Fund Balance - Ending	$		-	$	3,813		
Wind Meadows South
Community Development District Capital Reserve Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending January 31, 2024

	Adopted	Prorated Budget	Actual		
	Budget	Thru 01/31/24	Thru 01/31/24	Variance	
Revenues

Interest	

$	-	

$	

-	$	-	

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

Expenditures:

Capital Outlay	

$	-	

$	

-	$	-	

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

Other Financing Sources/(Uses)

Transfer In/(Out)	

$	10,000	

$	

-	$	(5,000)	

$	(5,000)	
Total Other Financing Sources (Uses)	$	10,000	$	-	$	(5,000)	$	(5,000)	
					
Net Change in Fund Balance	$	10,000		$	(5,000)		
					
Fund Balance - Beginning	$	10,000		$	5,000		
					
Fund Balance - Ending	$	20,000		$	-		
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	$	-	$	3,470	$	458,724	$	4,734	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	466,928								
Assessments - Direct	$	48,596	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	48,596								
Total Revenues	$	48,596	$	3,470	$	458,724	$	4,734	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	515,524								

Expenditures:													
General & Administrative:													
Supervisor Fees	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-								
Engineering	$	-	$	250	$	1,375	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	1,625								
Attorney	$	1,299	$	1,462	$	367	$	403	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	3,531								
Annual Audit	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-								
Assessment Administration	$	5,000	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	5,000								
Arbitrage	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-								
Dissemination	$	500	$	500	$	500	$	500	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	2,000								
Trustee Fees	$	-	$	4,041	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	4,041								
Management Fees	$	3,216	$	3,216	$	3,216	$	3,216	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	12,863								
Information Technology	$	150	$	150	$	150	$	150	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	600								
Website Maintenance	$	100	$	100	$	100	$	100	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	400								
Postage & Delivery	$	56	$	23	$	14	$	218	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	310								
Insurance	$	5,563	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	5,563								
Printing & Binding	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-								
Legal Advertising	$	1,533	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	1,533								
Contingency	$	38	$	38	$	39	$	38	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	154								
Office Supplies	$	1	$	3	$	6	$	0	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	10								
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	175								
Total General & Administrative:	$	17,630	$	9,783	$	5,766	$	4,626	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	37,804								
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	$	13,043 $	

-	

$	-	

$	

-	

$	

-  $	-  $		

-  $	-  $		

-  $		

-  $	

-  $	

-  $	13,043	
Field Management	$	1,313 $	1,313	$	1,313	$	1,313	$	-  $	-  $		-  $	-  $		-  $		-  $	-  $	-  $	5,250	
Landscape Maintenance	$	8,231 $	-	$	8,231	$	8,231	$	-  $	-  $		-  $	-  $		-  $		-  $	-  $	-  $	24,693	
Landscape Replacement	$	-  $	-	$	-	$	-	$	-  $	-  $		-  $	-  $		-  $		-  $	-  $	-  $	-	
Lake Maintenance	$	225 $	-	$	450	$	225	$	-  $	-  $		-  $	-  $		-  $		-  $	-  $	-  $	900	
Streetlights	$	-  $	-	$	-	$	-	$	-  $	-  $		-  $	-  $		-  $		-  $	-  $	-  $	-	
Electric - Field	$	-  $	-	$	-	$	-	$	-  $	-  $		-  $	-  $		-  $		-  $	-  $	-  $	-	
Water & Sewer - Field	$	1,689 $	1,674	$	3,048	$	5,583	$	-  $	-  $		-  $	-  $		-  $		-  $	-  $	-  $	11,995	
Sidewalk & Asphalt Maintenance	$	-  $	-	$	-	$	-	$	-  $	-  $		-  $	-  $		-  $		-  $	-  $	-  $	-	
Irrigation Repairs	$	-  $	-	$	-	$	-	$	-  $	-  $		-  $	-  $		-  $		-  $	-  $	-  $	-	
General Repairs & Maintenance	$	-  $	-	$	1,631	$	-	$	-  $	-  $		-  $	-  $		-  $		-  $	-  $	-  $	1,631	
Field Contingency	$	-  $	-	$	-	$	-	$	-  $	-  $		-  $	-  $		-  $		-  $	-  $	-  $	-	

Amenity Expenditures

Amenity - Electric	$	1,122	$	1,165	$	1,114	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	3,402	
Amenity - Water	$	141	$	156	$	146	$	111	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	554	
Internet	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Pest Control	$	120	$	120	$	120	$	120	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	480	
Janitorial Service	$	1,010	$	1,000	$	1,010	$	1,010	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	4,030	
Security Services	$	-	$	-	$	-	$	690	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	690	
Pool Maintenance	$	2,500	$	2,500	$	2,500	$	2,500	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	10,000	
Amenity Repairs & Maintenance	$	591	$	-	$	541	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	1,132	
Amenity Access Management	$	1,770	$	970	$	438	$	438	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	3,615	
Contingency	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Total Amenity Expenses	$	7,254	$	5,911	$	5,869	$	4,869	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	23,903	
						
Total Operations and Maintenance:	$	18,711	$	8,898	$	20,541	$	20,221	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	81,414	

Other Expenditures

Capital Reserves - Transfer	

$	(5,000)	

$	-	

$	-	

$	-	

$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	(5,000)	
Total Other Expenditures	$	(5,000)	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	(5,000)	
						
Total Expenditures	$	36,342	$	18,681	$	26,307	$	24,846	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	114,219	
						
Excess Revenues (Expenditures)	$	12,254	$	(15,210)	$	432,417	$	(20,112)	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	401,306	
Wind Meadows South
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2024

ON ROLL ASSESSMENTS

Gross Assessments	$	511,467.84	$	559,137.28	$ 1,070,605.12	
Net Assessments	$	475,665.09	$	519,997.67	$ 995,662.76	
	48%	52%	100%	

Date	Distribution	Gross Amount	Discount/Penalty	Commission	Interest	Property Appraiser	Net Receipts	General Fund	2021 Debt Service	Total	

11/17/23	
11/01/23-11/05/23	
$	2,573.57	
$	102.94	
$	49.41	
$	-	
$	-	
$	2,421.22	
$	1,156.71	
$	1,264.51	
$	2,421.22	
11/24/23	11/06/23-11/12/23	$	5,147.14	$	205.87	$	98.83	$	-	$	-	$	4,842.44	$	2,313.41	$	2,529.03	$	4,842.44	
12/8/23	11/13/23-11/22/23	$	18,014.99	$	720.57	$	345.89	$	-	$	-	$	16,948.53	$	8,096.94	$	8,851.59	$	16,948.53	
12/21/23	11/23/23-11/30/23	$	756,629.58	$	30,264.27	$	14,527.31	$	-	$	-	$	711,838.00	$	340,071.46	$	371,766.54	$ 711,838.00	
12/29/23	12/01/23-12/15/23	$	257,357.00	$	10,293.81	$	4,941.26	$	-	$	-	$	242,121.93	$	115,670.64	$	126,451.29	$ 242,121.93	
12/31/23	Inv#4652090	$	-	$	-	$	-	$	-	$	10,706.05	$	(10,706.05)	$	(5,114.68)	$	(5,591.37)	$  (10,706.05)	
1/10/24	12/16/23-12/31/23	$	7,720.71	$	257.36	$	149.27	$	-	$	-	$	7,314.08	$	3,494.21	$	3,819.87	$	7,314.08	
1/16/24	10/01/2023-12/31/23	$	-	$	-	$	-	$	2,594.78	$	-	$	2,594.78	$	1,239.62	$	1,355.16	$	2,594.78	
	Total	$  1,047,442.99	$	41,844.82	$	20,111.97	$	2,594.78	$	10,706.05	$	977,374.93	$	466,928.31	$	510,446.62	$ 977,374.93	

DIRECT BILL ASSESSMENTS

Wind Meadows South 2, LLC
2024-01			
Net Assessments	
$	618,391.49	
$	97,191.49	
$	521,200.00		
Date Received	Due Date	Check Number	O&M	Series 2023 Debt	Amount Received	General Fund	Series 2023	
10/18/23	10/1/23	1077	$	48,595.75	$	-	$	48,595.75	$	48,595.75		
	2/1/24		$	24,297.87	$	-				
	4/1/24		$	-	$	316,837.50				
	5/1/24		$	24,297.87	$	-				
	10/1/24		$	-	$	204,362.50				
			$	97,191.49	$	521,200.00	$	48,595.75	$	48,595.75	$	-	
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	$9,335,000	
LESS: PRINCIPAL PAYMENT 05/1/23	($190,000)	
CURRENT BONDS OUTSTANDING	$9,145,000	

SERIES 2023, SPECIAL ASSESSMENT BONDS		

INTEREST RATES:	
4.500%, 5.400%, 5.625%	
MATURITY DATE:	5/1/2053	
RESERVE FUND DEFINITION	MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$523,525	
RESERVE FUND BALANCE	$523,525	
BONDS OUTSTANDING - 05/11/23	$7,655,000	
CURRENT BONDS OUTSTANDING	$7,655,000