Wind Meadows South Community Development District

Meeting Agenda July 10, 2024

Wind Meadows South
Community Development District

219 E. Livingston St., Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526
July 3, 2024

Board of Supervisors Meeting
Wind Meadows South Community Development District
Dear Board Members:

A meeting of the Board of Supervisors of the Wind Meadows South Community Development District will be held Wednesday, July 10, 2024 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)
Approval of Minutes of the May 8, 2024 Board of Supervisors Meeting and Audit Committee Meeting
Public Hearings
Public Hearing on the Adoption of the Fiscal Year 2024/2025 Budget
Consideration of Resolution 2024-05 Adopting the District’s Fiscal Year 2024/2025 Budget and Appropriating Funds
Public Hearing on the Imposition of Operations and Maintenance Special Assessments
Consideration of Resolution 2024-06 Imposing Special Assessments and Certifying an Assessment Roll
Consideration of Resolution 2024-07 Setting a Public Hearing on the Adoption of Parking and Towing Policies for the District
Consideration of Resolution 2024-08 Designation of a Regular Monthly Meeting Date, Time, and Location for Fiscal Year 2024/2025
Consideration of the Adoption of Goals and Objectives for the District
Presentation of Arbitrage Rebate Report for Series 2023 AA2 Project Bonds from AMTEC
Presentation of Fiscal Year 2023 Audit Report
Ratification of Audit Services Engagement Letter for Fiscal Year 2024 through Fiscal Year 2028 with DiBartolomeo, McBee, Hartley & Barnes, P.A.
Staff Reports
Attorney

1 Comments will be limited to three (3) minutes
Engineer
Field Manager’s Report
District Manager’s Report
Approval of Check Register
Balance Sheet & Income Statement
Consideration of Resident Request to Host Fitness Classes at the Amenity Pool
Other Business
Supervisors Requests and Audience Comments
Adjournment

MINUTES
MINUTES OF MEETING WIND MEADOWS SOUTH
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Wind Meadows South Community Development District was held Monday, May 8, 2024, at 1:34 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 Chairperson
Timothy Todd	Assistant Secretary Also present were:
Jill Burns	District Manager, GMS
Lauren Gentry	District Counsel, Kilinski Van Wyk
Chris Loy	District Counsel, Kilinski Van Wyk
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 opened the public comment period for any agenda items. Hearing no public comments, the next item followed.

THIRD ORDER OF BUSINESS	Approval of Minutes of the April 8, 2024
Board of Supervisors Meeting and Audit Committee Meeting
Ms. Burns presented the minutes of the April 8, 2024 Board of Supervisors meeting and Audit Committee meeting. She asked if there were any questions, comments, or corrections. The Board had no changes to the minutes.

FOURTH ORDER OF BUSINESS	Acceptance of the Ranking of the Audit
Committee and Authorizing Staff to Send Notice of Intent to Award
Ms. Burns stated the Audit Committee makes a recommendation to the Board and the Board awards the contract. The Audit Committee ranked DiBartolomeo as the #1 ranked firm.

FIFTH ORDER OF BUSINESS	Consideration of Resolution 2024-04 Re-
Approving the Proposed Fiscal Year 2024/2025 Budget (Suggested Date: July 10, 2024), Declaring Special Assessments, and Setting the Public Hearings on the Adoption of the Fiscal Year 2024/2025 Budget and the Imposition of Operations and Maintenance Assessments
Ms. Burns stated they approved a budget and set a public hearing date at the last meeting. After that meeting, they received some clarification on some of the 2B lots on the status of when those would be platted. All the numbers are the same on this budget and the assessment amounts are the same. She noted the only change is the way that they are categorizing just that phase of lots that they have listed as anticipated platted because they won’t be platted at the start of the fiscal year, but they will have cost associated with those and likely some residents in them at some point during the year. She was happy to answer any questions.

SIXTH ORDER OF BUSINESS	Consideration of License Agreement for
Installation of Signs on District Property with HOA
Ms. Burns stated they received a couple of emails from residents asking them to install no solicitation signs at the entrance of the community because they were having issues with a lot of solicitors. She explained that because solicitation is happening on the private lots, it is more of an HOA issue. It’s in their covenants and restrictions, but the CDD owns the property. She further explained that they generally enter into an agreement with the HOA that says if they want to install signs for that policy that is affecting the private lots, it’s in their covenants and restrictions and they will allow them to place the signage on the CDD property. She added that they were just authorizing them to be installed.

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

Engineer
Mr. Hunter had nothing to report to the Board.

Field Manager’s Report
Mr. Bailey presented the field managers’ report. First, he reviewed the completed items. He stated the solar lights have been installed at the mail kiosks, which will help with visibility. The next item was District signage, which were leaning over and now have been straightened to prevent traffic issues. Next, he stated the ravine and power lines have been bush hogged by Weber before the contract ended out. He noted that the mitered-in sections have been cleared of vegetation and debris to help with stormwater flow. He reviewed the ponds stating the ponds in the District are dry currently; however, once they go into the rainy season, they should be ready.

Consideration of Proposal for Benches at Playground (Map Provided)
Mr. Bailey presented a proposal for four benches at playground. He reviewed the proposed locations for the benches. The proposal total is $2,845.

Consideration of Proposal from Current Demands for Keypad on Amenity Side Gate
Mr. Bailey presented proposal from Current Demands for keypad on amenity side gate.
The proposal total is $2,383.54.

District Manager’s Report
Approval of Check Register
Ms. Burns presented the check register for review and approval. She noted if there are any questions on the invoices, she would be happy to answer them.

Balance Sheet and Income Statement
Ms. Burns stated the financial statements were in the agenda package for review. They are for informational purposes. There is no action necessary from the Board.

Presentation of Number of Registered Voters – 417
Ms. Burns stated there is 417 registered voters within Wind Meadows South.

EIGHTH ORDER OF BUSINESS	Other Business
Ms. Burns wanted to make the Board aware of a few security issues that they have been having at the pool. She explained that they have a group of teenagers who are coming from adjacent

communities and the majority of them do not live in the community. She stated they have a lot of resident complaints about the teenagers’ behavior. She also stated they do know that a least one of the kids who is with these teenagers is a resident and they were just able to identify who that was in the last 48 hours based on some information that was provided to them. She further explained that the teenagers previously got a hold of a vendor code and was using it to get in. She added that the code has now been turned off and all the vendors have been assigned new separate codes. She also stated they shut off the card access for the household where the child was letting the majority of these teenagers in. She pointed out that these measures will not entirely solve the problem because a lot of the times the teenagers are hopping the fence. She stated they have also had a conversation with the security company about the guard not escalating to call the police. In saying that, she also stated in some incidences they have called the police and the police either did not show or they have taken several hours to show, which by that time the teenagers were gone. She noted they asked the security guard to give them a mean and imposing guard and they are going to have them stationed at the gate rather than on the pool deck enforcing pool rules. She also noted they would be sending a blast to residents tomorrow to notify them. Residents will be required to use the cards that are assigned to them and not letting other people in even if they know them. She advised that residents should be prepared to give their address and show their card. She noted the police are going to be doing some extra patrols in the community, particularly in the amenity area. She asked the residents to continue to update their staff when they see issues.

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

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

Secretary/Assistant Secretary	Chairman/Vice Chairman
MINUTES OF MEETING WIND MEADOWS SOUTH
COMMUNITY DEVELOPMENT DISTRICT

The audit committee meeting of the Board of Supervisors of the Wind Meadows South Community Development District was held Wednesday, May 8, 2024, at 1:30 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 Chairperson
Timothy Todd	Assistant Secretary Also present were:
Jill Burns	District Manager, GMS
Lauren Gentry	District Counsel, Kilinski Van Wyk
Chris Loy	District Counsel, Kilinski Van Wyk
Bryan Hunter by Zoom	District Engineer, Hunter Engineering
Allen Bailey	Field Manager, GMS

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

SECOND ORDER OF BUSNESS	Public Comment Period
Ms. Burns opened the public comment period for audit proposals only. Hearing no comments, the next item followed.

THIRD ORDER OF BUSINESS	Review of Proposals and Tally of Audit
Committee Members Rankings
DiBartolomeo, McBee, Hartley & Barnes
Grau & Associates
Ms. Burns noted they had two proposals with one from DiBartolomeo, McBee, Hartley & Barnes and the other from Grau & Associates. Mr. Elliott reviewed those two proposals and shared the rankings. He ranked DiBartolomeo, McBee, Hartley & Barnes 100 and Grau & Associates 99, so his recommendation is to go with DiBartolomeo, McBee, Hartley & Barnes.
May 8, 2024	Wind Meadows South CDD

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

Secretary/Assistant Secretary	Chairman/Vice Chairman

2

Section IV

Section A

Section 1
RESOLUTION 2024-05

THE ANNUAL APPROPRIATION RESOLUTION OF THE WIND MEADOWS SOUTH COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2024, AND ENDING SEPTEMBER 30, 2025; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June 2024, submitted to the Board of Supervisors (“Board”) of the Wind Meadows South Community Development District (“District”) proposed budget (“Proposed Budget”) for the fiscal year beginning October 1, 2024 and ending September 30, 2025 (“Fiscal Year 2025”) along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and
WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Budget, the District filed a copy of the Proposed Budget with the local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and

WHEREAS, the Board set a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and

WHEREAS, the District Manager posted the Proposed Budget on the District’s website at least two days before the public hearing; and
WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October 1st of each year, the Board, by passage of the Annual Appropriation Resolution, shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year; and
WHEREAS, the District Manager has prepared a Proposed Budget, whereby the budget shall project the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year.

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

SECTION 1. BUDGET
The Board has reviewed the Proposed Budget, a copy of which is on file with the office of the District Manager and at the District’s Local Records Office, and hereby approves certain amendments thereto, as shown in Section 2 below.

The Proposed Budget, attached hereto as Exhibit A, as amended by the Board, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes (“Adopted Budget”), and incorporated herein by reference; provided, however, that the comparative figures contained in the Adopted Budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures.
The Adopted Budget, as amended, shall be maintained in the office of the District Manager and at the District’s Local Records Office and identified as “The Budget for the Wind Meadows South Community Development District for the Fiscal Year Ending September 30, 2025.”

The Adopted Budget shall be posted by the District Manager on the District’s official website within thirty (30) days after adoption, and shall remain on the website for at least 2 years.

SECTION 2. APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for Fiscal Year 2025, the sum of $	 to be raised by the levy of assessments and/or otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:
TOTAL GENERAL FUND	$	
CAPITAL RESERVE FUND	$	
DEBT SERVICE FUND (SERIES 2021)	$	

DEBT SERVICE FUND (SERIES 2023)	$	

TOTAL ALL FUNDS	$	

SECTION 3. BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2025 or within 60 days following the end of the Fiscal Year 2025 may amend its Adopted Budget for that fiscal year as follows:

A line-item appropriation for expenditures within a fund may be decreased or increased by motion of the Board recorded in the minutes, and approving the expenditure, if the total appropriations of the fund do not increase.
The District Manager or Treasurer may approve an expenditure that would increase or decrease a line-item appropriation for expenditures within a fund if the total appropriations of the fund do not increase and if either (i) the aggregate change in the original appropriation item does not exceed the greater of $15,000 or 15% of the original appropriation, or (ii) such expenditure is authorized by separate disbursement or spending resolution.

Any other budget amendments shall be adopted by resolution and consistent with Florida law.

The District Manager or Treasurer must ensure that any amendments to the budget under paragraph c. above are posted on the District’s website within 5 days after adoption and remain on the website for at least 2 years.

SECTION 4. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.
PASSED AND ADOPTED THIS 10TH DAY OF JULY 2024.

ATTEST:	WIND MEADOWS SOUTH
COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary
By:	 Its:	

Exhibit A:	Adopted Budget for Fiscal Year 2025

Wind Meadows South
Community Development District

Proposed Budget
FY2025

6M3

Table of Contents

1-2	General Fund	

3-7	

General Fund Narrative	

8	

Debt Service Series 2021	

9	

2021 Amortization Schedule	

10	

Debt Service Series 2023	

11	

2023 Amortization Schedule	

12	

Capital Reserve Fund	

Adopted Budget	Actuals Through	Projected Next	Projected Through	Proposed Budget		
Description	FY2024	5/31/24	4 Months	9/30/24	FY2025		

Revenues						
Assessments - Tax Roll	$	475,662	$	475,400	$	262	$	475,662	$	647,868	
Assessments - Direct	$	97,192	$	72,894	$	24,298	$	97,192	$	216,301	
Miscellaneous Income	$	-	$	30	$	-	$	30	$	-	

Expenditures						
General & Administrative						
Supervisor Fees	$	12,000	$	-	$	-	$	-	$	12,000	
Engineering	$	15,000	$	2,750	$	9,875	$	12,625	$	18,000	
Attorney	$	25,000	$	9,657	$	9,657	$	19,314	$	25,000	
Annual Audit	$	5,000	$	-	$	4,000	$	4,000	$	5,000	
Assessment Administration	$	5,000	$	5,000	$	-	$	5,000	$	6,000	
Arbitrage	$	900	$	900	$	-	$	900	$	900	
Dissemination	$	6,000	$	4,000	$	2,000	$	6,000	$	6,300	
Trustee Fees	$	9,041	$	5,814	$	3,227	$	9,041	$	8,082	
Management Fees	$	38,588	$	25,725	$	12,863	$	38,588	$	42,500	
Information Technology	$	1,800	$	1,200	$	600	$	1,800	$	1,890	
Website Maintenance	$	1,200	$	800	$	400	$	1,200	$	1,260	
Postage & Delivery	$	1,000	$	661	$	105	$	766	$	1,000	
Insurance	$	6,325	$	5,563	$	-	$	5,563	$	7,200	
Copies	$	1,000	$	-	$	100	$	100	$	500	
Legal Advertising	$	7,500	$	3,171	$	4,329	$	7,500	$	7,500	
Contingency	$	1,000	$	1,818	$	1,619	$	3,437	$	1,000	
Office Supplies	$	625	$	18	$	35	$	53	$	625	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	

Operations & Maintenance						
Field Expenditures						
Property Insurance	$	7,500	$	13,937	$	-	$	13,937	$	20,000	
Field Management	$	15,750	$	10,500	$	5,250	$	15,750	$	16,538	
Landscape Maintenance	$	145,000	$	71,029	$	41,923	$	112,952	$	145,000	
Landscape Replacement/Enhancer	$	20,000	$	-	$	10,000	$	10,000	$	50,000	
Lake Maintenance	$	3,500	$	1,800	$	900	$	2,700	$	3,500	
Streetlights	$	15,000	$	-	$	7,500	$	7,500	$	60,000	
Electric	$	5,500	$	-	$	2,750	$	2,750	$	5,500	
Water & Sewer	$	50,000	$	28,215	$	31,572	$	59,787	$	57,500	
Sidewalk & Asphalt Maintenance	$	2,500	$	-	$	1,250	$	1,250	$	2,500	
Irrigation Repairs	$	8,000	$	1,281	$	3,764	$	5,045	$	8,000	
General Repairs & Maintenance	$	15,000	$	2,406	$	9,810	$	12,216	$	15,000	
Contingency	$	7,500	$	-	$	3,750	$	3,750	$	10,000	

Adopted Budget	Actuals Through	Projected Next	Projected Through	Proposed Budget	
Description	FY2024	5/31/24	4 Months	9/30/24	FY2025	

Amenity Expenditures						
Amenity - Electric	$	18,000	$	7,167	$	7,167	$	14,335	$	30,000	
Amenity - Water	$	10,000	$	1,009	$	520	$	1,529	$	15,000	
Internet	$	3,000	$	993	$	1,433	$	2,427	$	5,000	
Pest Control	$	2,200	$	1,075	$	595	$	1,670	$	3,200	
Janitorial Service	$	15,000	$	8,070	$	4,080	$	12,150	$	15,000	
Security Services	$	27,500	$	10,476	$	1,200	$	11,676	$	35,000	
Pool Maintenance	$	30,000	$	20,000	$	10,000	$	30,000	$	30,000	
Pool Permit	$	-	$	280	$	-	$	280	$	-	
Amenity Repairs & Maintenance	$	12,000	$	7,417	$	12,115	$	19,532	$	20,000	
Amenity Access Management	$	5,250	$	5,365	$	1,750	$	7,115	$	12,500	
Contingency	$	7,500	$	-	$	3,750	$	3,750	$	10,000	

Other Expenditures						
Capital Reserves - Transfer	$	10,000	$	5,000	$	5,000	$	10,000	$	150,000	

Net Assessments	$	864,170	
Add: Discounts & Collections 7%	$65,045	
Gross Assessments	$929,215	

Product	Assessable Units	
ERU's	
Total ERU's	
Net Assessment	
Net Per Unit (7%)	
Gross Per Unit	
Phase 1 - Platted	416	1.00	416.00	$	430,532	$	1,035	$	1,113	
Phase 2A - Platted	210	1.00	210.00	$	217,336	$	1,035	$	1,113	
Phase 2B - Anticipated Platted	109	1.00	109.00	$	112,808	$	1,035	$	1,113	
Phase 2B - Anticipated Platted	100	1.00	100.00	$	103,493	$	1,035	$	1,113	
Total	835		835	$	864,170			

Revenues:

Assessments

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

Expenditures:

General & Administrative:

Supervisor Fees

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

Engineering

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

Attorney

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

Annual Audit

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

Assessment Administration

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

Arbitrage

The District will contract with an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on Series 2021 and anticipated bond issuance.

Dissemination

The District is required by the Security and Exchange Commission to comply with Rule 15c2-12(b)(5) which relates to additional reporting requirements for unrated bond issues. This cost is based upon Series 2021 and anticipated bond issuance.

Trustee Fees

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

Management Fees

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

Information Technology

Represents costs related to the District’s information systems, which include but are not limited to video conferencing services, cloud storage services and servers, positive pay implementation and programming for fraud protection, accounting software, tablets for meetings, Adobe, Microsoft Office, etc.

Website Maintenance

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

Postage & Delivery

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

Insurance

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

Copies

Printing agenda materials for board meetings, printing of computerized checks, stationary, envelopes, etc.

Legal Advertising

The District is required to advertise various notices for monthly Board meetings, public hearings, etc. in a newspaper of general circulation.

Contingency

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

Office Supplies

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

Dues, Licenses & Subscriptions

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

Operations & Maintenance:

Field Services

Property Insurance

The District’s property insurance coverages.

Field Management

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

Landscape Maintenance

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

Landscape Replacement

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

Streetlights

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

Electric

Represents current and estimated electric charges of common areas throughout the District.

Water & Sewer

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

Sidewalk & Asphalt Maintenance

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

Irrigation Repairs

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

General Repairs & Maintenance

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

Contingency

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

Amenity Expenditures

Amenity - Electric

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

Amenity – Water

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

Internet

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

Pest Control

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

Janitorial Services

Represents the costs to provide janitorial services and supplies for the District’s amenity facilities.

Security Services

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

Pool Maintenance

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

Amenity Repairs & Maintenance

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

Amenity Management

Provides access card issuance through registration, proof of residency, and photo identification. The team also provides keycard troubleshooting for issues and concerns related to access control. Staff reviews security concerns and amenity policy violations via remote camera monitoring on an as-needed basis. Districts are provided electronic communication for District news and direct remote customer service through phone and email directly to the Amenity Access Team.

Contingency

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

Other Expenditures:

Capital Reserves

Funds collected and reserved for the replacement of and/or purchase of new capital improvements throughout the District.
Proposed Budget
Series 2021 Debt Service Fund

Adopted Budget	Actual Through	Projected Next	Projected Through	Proposed Budget		
Description	FY2024	5/31/24	4 Months	9/30/24	FY2025		

Revenues						
Assessment - Tax Roll	$	520,000	$	519,708	$	292	$	520,000	$	520,000	
Interest Income	$	-	$	17,561	$	8,780	$	26,341	$	8,000	
Carry Forward Surplus	$	190,708	$	190,885	$	-	$	190,885	$	216,043	
Total Revenues	$	710,708	$	728,153	$	9,072	$	737,225	$	744,043	

Expenses						
Interest - 11/1	$	163,091	$	163,091	$	-	$	163,091	$	160,751	
Principal - 5/1	$	195,000	$	195,000	$	-	$	195,000	$	200,000	
Interest - 5/1	$	163,091	$	163,091	$	-	$	163,091	$	160,751	
Total Expenditures	$	521,183	$	521,183	$	-	$	521,183	$	521,503	
						
Excess Revenues/(Expenditures)	$	189,526	$	206,971	$	9,072	$	216,043	$	222,540	

Interest Expense - 11/1 $
Total	$
158,351
158,351

Maximum Annual	Net Assessment	Gross Assessment
Product	Assessable Units	Debt Service	Per Unit	Per Unit	

Single Family - 50'	327	$	408,750	$	1,250  $	1,344	
Single Family - 70'	89	$	111,250	$	1,250  $	1,344	
416	$	520,000					
Series 2021 Special Assessment Bonds Amortization Schedule

-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00

Proposed Budget
Series 2023 Debt Service Fund

Adopted Budget	Actual Through	Projected Next	Projected Through	Proposed Budget	
Description	FY2024	5/31/24	4 Months	9/30/24	FY2025	

Revenues

523,525
- 15,972
508,536

Expenses

Interest - 11/1 Principal - 5/1 Interest - 5/1
$	-	$
$	-	$
$	-	$
201,092	$
110,000	$
201,092	$
-	$	201,092	$
-	$	110,000	$
-	$	201,092	$
204,363
115,000
204,363

Other Financing Sources

Transfer In/(Out)	$
Total Other Financing Sources (Uses)	$
-	$	363	$
-	$	363	$
$	-
-	$	363	$	-
-	$	363	$	-

Interest Expense - 11/1 $
Total	$
201,775
201,775

Single Family - 50'	419
$	523,525  $
1,249.46  $
1,343.51

Wind Meadows South Community Development District Series 2023 Special Assessment Bonds Amortization Schedule

$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
204,362.50  $
204,362.50
201,775.00  $
201,775.00
199,075.00  $
199,075.00
196,262.50  $
196,262.50
193,337.50  $
193,337.50
190,187.50  $
190,187.50
186,925.00  $
186,925.00
182,893.75  $
182,893.75
178,593.75  $
178,593.75
174,025.00  $
174,025.00
169,187.50  $
169,187.50
164,081.25  $
164,081.25
158,706.25  $
158,706.25
153,062.50  $
153,062.50
147,150.00  $
147,150.00
140,834.38  $
140,834.38
134,250.00  $
134,250.00
127,262.50  $
127,262.50
119,871.88  $
119,871.88
112,078.13  $
112,078.13
103,500.00  $
103,500.00
94,359.38  $
94,359.38
84,796.88  $
84,796.88
74,671.88  $
74,671.88
63,984.38  $
63,984.38
52,593.75  $
52,593.75  $
40,500.00  $
40,500.00  $
27,703.13  $
27,703.13  $
14,203.13  $
14,203.13  $
521,200.00

521,137.50

520,850.00

520,337.50

519,600.00

523,525.00

522,112.50

519,818.75

521,487.50

522,618.75

523,212.50

523,268.75

522,787.50

521,768.75

520,212.50

522,984.38

520,084.38

521,512.50

522,134.38

521,950.00

520,578.13

522,859.38

519,156.25

519,468.75

518,656.25

521,578.13
- 523,093.75
- 523,203.13
- 521,906.25
519,203.13

Wind Meadows South Community Development District Proposed Budget
Capital Reserve Fund

Adopted Budget	Actual Through	Projected Next	Projected Through	Proposed Budget		
Description	FY2024	5/31/24	4 Months	9/30/24	FY2025		

Revenues

Carry Forward Surplus	

$	-	

$	-	

$	-	

$	-	

$	10,000	
Total Revenues	$	-	$	-	$	-	$	-	$	10,000	

Expenses

Capital Outlay	

$	-	

$	-	

$	-	

$	-	

$	1,000	
Total Expenditures	$	-	$	-	$	-	$	-	$	1,000	

Other Financing Sources

Transfer In/(Out)	

$	10,000	

$	5,000	

$	5,000	

$	10,000	

$	150,000	
Total Other Financing Sources (Uses)	$	10,000	$	5,000	$	5,000	$	10,000	$	150,000	
						
Excess Revenues/(Expenditures)	$	10,000	$	5,000	$	5,000	$	10,000	$	159,000	

Section B

Section 1
RESOLUTION 2024-06

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WIND MEADOWS SOUTH COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING SPECIAL ASSESSMENTS FOR FISCAL YEAR 2025; PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS, INCLUDING BUT NOT LIMITED TO PENALTIES AND INTEREST THEREON; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the Wind Meadows South Community Development District (“District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District; and

WHEREAS, the District is located in the Polk County, Florida (“County”); and

WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District’s adopted capital improvement plan and Chapter 190, Florida Statutes; and

WHEREAS, the Board of Supervisors (“Board”) of the District hereby determines to undertake various operations and maintenance and other activities described in the District’s budget (“Adopted Budget”) for the fiscal year beginning October 1, 2024, and ending September 30, 2025 (“Fiscal Year 2025”), attached hereto as Exhibit A; and
WHEREAS, the District must obtain sufficient funds to provide for the operation and maintenance of the services and facilities provided by the District as described in the Adopted Budget; and

WHEREAS, the provision of such services, facilities, and operations is a benefit to lands within the District; and
WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose special assessments on benefitted lands within the District; and

WHEREAS, it is in the best interests of the District to proceed with the imposition of the special assessments for operations and maintenance in the amount set forth in the Adopted Budget; and

WHEREAS, the District has previously levied an assessment for debt service, which the District desires to collect for Fiscal Year 2025; and
WHEREAS, Chapter 197, Florida Statutes, provides a mechanism pursuant to which such special assessments may be placed on the tax roll and collected by the local tax collector (“Uniform Method”), and the District has previously authorized the use of the Uniform Method by, among other things, entering into agreements with the Property Appraiser and Tax Collector of the County for that purpose; and

WHEREAS, it is in the best interests of the District to adopt the assessment roll (“Assessment Roll”) attached to this Resolution as Exhibit B, and to certify the portion of the Assessment Roll related to certain developed property (“Tax Roll Property”) to the County Tax Collector pursuant to the Uniform Method and to directly collect the portion of the Assessment Roll relating to the remaining property (“Direct Collect Property”), all as set forth in Exhibit B; and
WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll adopted herein, including that portion certified to the County Tax Collector by this Resolution, as the Property Appraiser updates the property roll for the County, for such time as authorized by Florida law.

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

SECTION 1. BENEFIT & ALLOCATION FINDINGS. The provision of the services, facilities, and operations as described in Exhibit A confers a special and peculiar benefit to the lands within the District, which benefit exceeds or equals the cost of the assessments. The allocation of the assessments to the specially benefitted lands is shown in Exhibits A and B and is hereby found to be fair and reasonable.

SECTION 2. ASSESSMENT IMPOSITION. Pursuant to Chapters 170, 190 and 197, Florida Statutes, and using the procedures authorized by Florida law for the levy and collection of special assessments, a special assessment for operation and maintenance is hereby imposed and levied on benefitted lands within the District and in accordance with Exhibits “A” and “B.” The lien of the special assessments for operations and maintenance imposed and levied by this Resolution shall be effective upon passage of this Resolution. Moreover, pursuant to Section 197.3632(4), Florida Statutes, the lien amount shall serve as the “maximum rate” authorized by law for operation and maintenance assessments.
SECTION 3. COLLECTION AND ENFORCEMENT; PENALTIES; INTEREST.

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

Direct Bill Assessments. The operations and maintenance special assessments and previously levied debt service special assessments imposed on the Direct Collect
Property shall be collected directly by the District in accordance with Florida law, as set forth in Exhibits A and B. Assessments directly collected by the District are due in full on December 1, 2024; provided, however, that, to the extent permitted by law, the assessments due may be paid in several partial, deferred payments and according to the following schedule: 50% due no later than October 1, 2024, 25% due no later than February 1, 2025 and 25% due no later than May 1, 2025. In the event that an assessment payment is not made in accordance with the schedule stated above, the whole assessment – including any remaining partial, deferred payments for Fiscal Year 2025, shall immediately become due and payable; shall accrue interest, penalties in the amount of one percent (1%) per month, and all costs of collection and enforcement; and shall either be enforced pursuant to a foreclosure action, or, at the District’s sole discretion, collected pursuant to the Uniform Method on a future tax bill, which amount may include penalties, interest, and costs of collection and enforcement. Any prejudgment interest on delinquent assessments shall accrue at the rate of any bonds secured by the assessments, or at the statutory prejudgment interest rate, as applicable. In the event an assessment subject to direct collection by the District shall be delinquent, the District Manager and District Counsel, without further authorization by the Board, may initiate foreclosure proceedings pursuant to Chapter 170, Florida Statutes, or other applicable law to collect and enforce the whole assessment, as set forth herein.
Future Collection Methods. The decision to collect special assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.
SECTION 4. ASSESSMENT ROLL. The Assessment Roll, attached to this Resolution as Exhibit B, is hereby certified for collection. That portion of the Assessment Roll which includes the Tax Roll Property is hereby certified to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County taxes. The proceeds therefrom shall be paid to the District.

SECTION 5. ASSESSMENT ROLL AMENDMENT. The District Manager shall keep apprised of all updates made to the County property roll by the Property Appraiser after the date of this Resolution and shall amend the Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property roll. After any amendment of the Assessment Roll, the District Manager shall file the updates in the District records.

SECTION 6. SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.

SECTION 7. EFFECTIVE DATE. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board.
PASSED AND ADOPTED THIS 10TH DAY OF JULY 2024.

ATTEST:	WIND MEADOWS SOUTH
COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary
By:	 Its:	
Exhibit A:	Adopted Budget for Fiscal Year 2025
Exhibit B:	Assessment Roll (Uniform Method) Assessment Roll (Direct Collect)

Wind Meadows South
Community Development District

Proposed Budget
FY2025

6M3

Table of Contents

1-2	General Fund	

3-7	

General Fund Narrative	

8	

Debt Service Series 2021	

9	

2021 Amortization Schedule	

10	

Debt Service Series 2023	

11	

2023 Amortization Schedule	

12	

Capital Reserve Fund	

Adopted Budget	Actuals Through	Projected Next	Projected Through	Proposed Budget		
Description	FY2024	5/31/24	4 Months	9/30/24	FY2025		

Revenues						
Assessments - Tax Roll	$	475,662	$	475,400	$	262	$	475,662	$	647,868	
Assessments - Direct	$	97,192	$	72,894	$	24,298	$	97,192	$	216,301	
Miscellaneous Income	$	-	$	30	$	-	$	30	$	-	
Total Revenues	$	572,854	$	548,324	$	24,560	$	572,884	$	864,170	

Expenditures						
General & Administrative
Supervisor Fees	
$	12,000	
$	-	
$	-	
$	-	
$	12,000	
Engineering	$	15,000	$	2,750	$	9,875	$	12,625	$	18,000	
Attorney	$	25,000	$	9,657	$	9,657	$	19,314	$	25,000	
Annual Audit	$	5,000	$	-	$	4,000	$	4,000	$	5,000	
Assessment Administration	$	5,000	$	5,000	$	-	$	5,000	$	6,000	
Arbitrage	$	900	$	900	$	-	$	900	$	900	
Dissemination	$	6,000	$	4,000	$	2,000	$	6,000	$	6,300	
Trustee Fees	$	9,041	$	5,814	$	3,227	$	9,041	$	8,082	
Management Fees	$	38,588	$	25,725	$	12,863	$	38,588	$	42,500	
Information Technology	$	1,800	$	1,200	$	600	$	1,800	$	1,890	
Website Maintenance	$	1,200	$	800	$	400	$	1,200	$	1,260	
Postage & Delivery	$	1,000	$	661	$	105	$	766	$	1,000	
Insurance	$	6,325	$	5,563	$	-	$	5,563	$	7,200	
Copies	$	1,000	$	-	$	100	$	100	$	500	
Legal Advertising	$	7,500	$	3,171	$	4,329	$	7,500	$	7,500	
Contingency	$	1,000	$	1,818	$	1,619	$	3,437	$	1,000	
Office Supplies	$	625	$	18	$	35	$	53	$	625	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Subtotal Administrative Expenditures	$	137,154	$	67,252	$	48,809	$	116,062	$	144,932	

Operations & Maintenance Field Expenditures Property Insurance	

$	7,500	

$	13,937	

$	-	

$	13,937	

$	20,000	
Field Management	$	15,750	$	10,500	$	5,250	$	15,750	$	16,538	
Landscape Maintenance	$	145,000	$	71,029	$	41,923	$	112,952	$	145,000	
Landscape Replacement/Enhancer	$	20,000	$	-	$	10,000	$	10,000	$	50,000	
Lake Maintenance	$	3,500	$	1,800	$	900	$	2,700	$	3,500	
Streetlights	$	15,000	$	-	$	7,500	$	7,500	$	60,000	
Electric	$	5,500	$	-	$	2,750	$	2,750	$	5,500	
Water & Sewer	$	50,000	$	28,215	$	31,572	$	59,787	$	57,500	
Sidewalk & Asphalt Maintenance	$	2,500	$	-	$	1,250	$	1,250	$	2,500	
Irrigation Repairs	$	8,000	$	1,281	$	3,764	$	5,045	$	8,000	
General Repairs & Maintenance	$	15,000	$	2,406	$	9,810	$	12,216	$	15,000	
Contingency	$	7,500	$	-	$	3,750	$	3,750	$	10,000	
Subtotal Field Expenditures	$	295,250	$	129,168	$	118,469	$	247,637	$	393,538	

Adopted Budget	Actuals Through	Projected Next	Projected Through	Proposed Budget	
Description	FY2024	5/31/24	4 Months	9/30/24	FY2025	

Amenity Expenditures
Amenity - Electric	
$	18,000	
$	7,167	
$	7,167	
$	14,335	
$	30,000	
Amenity - Water	$	10,000	$	1,009	$	520	$	1,529	$	15,000	
Internet	$	3,000	$	993	$	1,433	$	2,427	$	5,000	
Pest Control	$	2,200	$	1,075	$	595	$	1,670	$	3,200	
Janitorial Service	$	15,000	$	8,070	$	4,080	$	12,150	$	15,000	
Security Services	$	27,500	$	10,476	$	1,200	$	11,676	$	35,000	
Pool Maintenance	$	30,000	$	20,000	$	10,000	$	30,000	$	30,000	
Pool Permit	$	-	$	280	$	-	$	280	$	-	
Amenity Repairs & Maintenance	$	12,000	$	7,417	$	12,115	$	19,532	$	20,000	
Amenity Access Management	$	5,250	$	5,365	$	1,750	$	7,115	$	12,500	
Contingency	$	7,500	$	-	$	3,750	$	3,750	$	10,000	
Subtotal Amenity Expenditures	$	130,450	$	61,852	$	42,611	$	104,463	$	175,700	
						
Total Operations and Maintenance:	$	425,700	$	191,020	$	161,080	$	352,100	$	569,238	

Other Expenditures
Capital Reserves - Transfer	

$	10,000	

$	5,000	

$	5,000	

$	10,000	

$	150,000	
Total Other Expenditures	$	10,000	$	5,000	$	5,000	$	10,000	$	150,000	
						
Total Expenditures	$	572,854	$	258,273	$	214,890	$	478,162	$	864,170	
						
Excess Revenues/(Expenditures)	$	-	$	295,051	$  (190,330)	$	94,721	$	-	

Net Assessments	
$	864,170					
Add: Discounts & Collections 7%	$65,045					
Gross Assessments	$929,215					

Product	Assessable Units	
ERU's	
Total ERU's	
Net Assessment	
Net Per Unit (7%)	
Gross Per Unit	
Phase 1 - Platted	416	1.00	416.00	$	430,532	$	1,035	$	1,113	
Phase 2A - Platted	210	1.00	210.00	$	217,336	$	1,035	$	1,113	
Phase 2B - Anticipated Platted	109	1.00	109.00	$	112,808	$	1,035	$	1,113	
Phase 2B - Anticipated Platted	100	1.00	100.00	$	103,493	$	1,035	$	1,113	
Total	835		835	$	864,170			

Revenues:

Assessments

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

Expenditures:

General & Administrative:

Supervisor Fees

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

Engineering

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

Attorney

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

Annual Audit

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

Assessment Administration

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

Arbitrage

The District will contract with an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on Series 2021 and anticipated bond issuance.

Dissemination

The District is required by the Security and Exchange Commission to comply with Rule 15c2-12(b)(5) which relates to additional reporting requirements for unrated bond issues. This cost is based upon Series 2021 and anticipated bond issuance.

Trustee Fees

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

Management Fees

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

Information Technology

Represents costs related to the District’s information systems, which include but are not limited to video conferencing services, cloud storage services and servers, positive pay implementation and programming for fraud protection, accounting software, tablets for meetings, Adobe, Microsoft Office, etc.

Website Maintenance

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

Postage & Delivery

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

Insurance

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

Copies

Printing agenda materials for board meetings, printing of computerized checks, stationary, envelopes, etc.

Legal Advertising

The District is required to advertise various notices for monthly Board meetings, public hearings, etc. in a newspaper of general circulation.

Contingency

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

Office Supplies

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

Dues, Licenses & Subscriptions

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

Operations & Maintenance:

Field Services

Property Insurance

The District’s property insurance coverages.

Field Management

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

Landscape Maintenance

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

Landscape Replacement

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

Streetlights

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

Electric

Represents current and estimated electric charges of common areas throughout the District.

Water & Sewer

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

Sidewalk & Asphalt Maintenance

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

Irrigation Repairs

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

General Repairs & Maintenance

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

Contingency

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

Amenity Expenditures

Amenity - Electric

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

Amenity – Water

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

Internet

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

Pest Control

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

Janitorial Services

Represents the costs to provide janitorial services and supplies for the District’s amenity facilities.

Security Services

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

Pool Maintenance

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

Amenity Repairs & Maintenance

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

Amenity Management

Provides access card issuance through registration, proof of residency, and photo identification. The team also provides keycard troubleshooting for issues and concerns related to access control. Staff reviews security concerns and amenity policy violations via remote camera monitoring on an as-needed basis. Districts are provided electronic communication for District news and direct remote customer service through phone and email directly to the Amenity Access Team.

Contingency

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

Other Expenditures:

Capital Reserves

Funds collected and reserved for the replacement of and/or purchase of new capital improvements throughout the District.
Proposed Budget
Series 2021 Debt Service Fund

Adopted Budget	Actual Through	Projected Next	Projected Through	Proposed Budget		
Description	FY2024	5/31/24	4 Months	9/30/24	FY2025		

Revenues						
Assessment - Tax Roll	$	520,000	$	519,708	$	292	$	520,000	$	520,000	
Interest Income	$	-	$	17,561	$	8,780	$	26,341	$	8,000	
Carry Forward Surplus	$	190,708	$	190,885	$	-	$	190,885	$	216,043	
Total Revenues	$	710,708	$	728,153	$	9,072	$	737,225	$	744,043	

Expenses						
Interest - 11/1	$	163,091	$	163,091	$	-	$	163,091	$	160,751	
Principal - 5/1	$	195,000	$	195,000	$	-	$	195,000	$	200,000	
Interest - 5/1	$	163,091	$	163,091	$	-	$	163,091	$	160,751	
Total Expenditures	$	521,183	$	521,183	$	-	$	521,183	$	521,503	
						
Excess Revenues/(Expenditures)	$	189,526	$	206,971	$	9,072	$	216,043	$	222,540	

Interest Expense - 11/1 $
Total	$
158,351
158,351

Maximum Annual	Net Assessment	Gross Assessment
Product	Assessable Units	Debt Service	Per Unit	Per Unit	

Single Family - 50'	327	$	408,750	$	1,250  $	1,344	
Single Family - 70'	89	$	111,250	$	1,250  $	1,344	
416	$	520,000					
Series 2021 Special Assessment Bonds Amortization Schedule

-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00

Proposed Budget
Series 2023 Debt Service Fund

Adopted Budget	Actual Through	Projected Next	Projected Through	Proposed Budget	
Description	FY2024	5/31/24	4 Months	9/30/24	FY2025	

Revenues

523,525
- 15,972
508,536

Expenses

Interest - 11/1 Principal - 5/1 Interest - 5/1
$	-	$
$	-	$
$	-	$
201,092	$
110,000	$
201,092	$
-	$	201,092	$
-	$	110,000	$
-	$	201,092	$
204,363
115,000
204,363

Other Financing Sources

Transfer In/(Out)	$
Total Other Financing Sources (Uses)	$
-	$	363	$
-	$	363	$
$	-
-	$	363	$	-
-	$	363	$	-

Interest Expense - 11/1 $
Total	$
201,775
201,775

Single Family - 50'	419
$	523,525  $
1,249.46  $
1,343.51

Wind Meadows South Community Development District Series 2023 Special Assessment Bonds Amortization Schedule

$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00  $
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
$
,000.00	$
204,362.50  $
204,362.50
201,775.00  $
201,775.00
199,075.00  $
199,075.00
196,262.50  $
196,262.50
193,337.50  $
193,337.50
190,187.50  $
190,187.50
186,925.00  $
186,925.00
182,893.75  $
182,893.75
178,593.75  $
178,593.75
174,025.00  $
174,025.00
169,187.50  $
169,187.50
164,081.25  $
164,081.25
158,706.25  $
158,706.25
153,062.50  $
153,062.50
147,150.00  $
147,150.00
140,834.38  $
140,834.38
134,250.00  $
134,250.00
127,262.50  $
127,262.50
119,871.88  $
119,871.88
112,078.13  $
112,078.13
103,500.00  $
103,500.00
94,359.38  $
94,359.38
84,796.88  $
84,796.88
74,671.88  $
74,671.88
63,984.38  $
63,984.38
52,593.75  $
52,593.75  $
40,500.00  $
40,500.00  $
27,703.13  $
27,703.13  $
14,203.13  $
14,203.13  $
521,200.00

521,137.50

520,850.00

520,337.50

519,600.00

523,525.00

522,112.50

519,818.75

521,487.50

522,618.75

523,212.50

523,268.75

522,787.50

521,768.75

520,212.50

522,984.38

520,084.38

521,512.50

522,134.38

521,950.00

520,578.13

522,859.38

519,156.25

519,468.75

518,656.25

521,578.13
- 523,093.75
- 523,203.13
- 521,906.25
519,203.13

Wind Meadows South Community Development District Proposed Budget
Capital Reserve Fund

Adopted Budget	Actual Through	Projected Next	Projected Through	Proposed Budget		
Description	FY2024	5/31/24	4 Months	9/30/24	FY2025		

Revenues

Carry Forward Surplus	

$	-	

$	-	

$	-	

$	-	

$	10,000	
Total Revenues	$	-	$	-	$	-	$	-	$	10,000	

Expenses

Capital Outlay	

$	-	

$	-	

$	-	

$	-	

$	1,000	
Total Expenditures	$	-	$	-	$	-	$	-	$	1,000	

Other Financing Sources

Transfer In/(Out)	

$	10,000	

$	5,000	

$	5,000	

$	10,000	

$	150,000	
Total Other Financing Sources (Uses)	$	10,000	$	5,000	$	5,000	$	10,000	$	150,000	
						
Excess Revenues/(Expenditures)	$	10,000	$	5,000	$	5,000	$	10,000	$	159,000	

PARCEL ID	Units	O&M	2021 Debt	2024 Debt	Total						
242923000000042030						
242926000000031020						
242926000000032010						
242926000000032020						
242926000000034010						
242926289500000090						
242926289500000100						
242926289500000240						
242926289501000010	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000020	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000030	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000040	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000050	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000060	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000070	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000080	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000090	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000100	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000110	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000120	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000130	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000140	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000150	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000160	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000170	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000180	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000190	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000200	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000210	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000220	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000230	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000240	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000250	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000260	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000270	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000280	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000290	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000300	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000310	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000320	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000330	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000340	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000350	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000360	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000370	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000380	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000390	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000400	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000410	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000420	1.00	$1,229.00	$1,344.08	$2,573.08		
PARCEL ID	Units	O&M	2021 Debt	2024 Debt	Total						
242926289501000430	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000440	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000450	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000460	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000470	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000480	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000490	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000500	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000510	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000520	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000530	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000540	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000550	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000560	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000570	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000580	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000590	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000600	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000610	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000620	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000630	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000640	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000650	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000660	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000670	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000680	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000690	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000700	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000710	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000720	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000730	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000740	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000750	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000760	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000770	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000780	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000790	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000800	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000810	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000820	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000830	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000840	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000850	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000860	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000870	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000880	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000890	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000900	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000910	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000920	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000930	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000940	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000950	1.00	$1,229.00	$1,344.08	$2,573.08		
PARCEL ID	Units	O&M	2021 Debt	2024 Debt	Total						
242926289501000960	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000970	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000980	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501000990	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001000	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001010	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001020	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001030	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001040	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001050	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001060	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001070	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001080	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001090	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001100	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001110	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001120	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001130	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001140	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001150	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001160	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001170	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001180	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001190	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001200	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001210	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001220	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001230	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001240	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001250	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001260	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001270	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001280	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001290	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001300	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001310	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001320	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001330	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001340	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001350	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001360	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001370	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001380	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001390	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001400	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001410	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001420	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001430	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001440	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001450	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001460	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001470	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001480	1.00	$1,229.00	$1,344.08	$2,573.08		
PARCEL ID	Units	O&M	2021 Debt	2024 Debt	Total						
242926289501001490	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001500	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001510	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001520	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001530	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001540	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001550	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001560	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001570	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001580	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001590	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001600	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001610	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001620	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001630	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001640	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001650	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001660	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001670	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001680	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001690	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001700	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001710	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001720	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001730	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001740	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001750	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001760	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001770	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001780	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001790	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001800	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001810	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001820	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001830	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001840	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001850	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001860	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001870	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001880	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001890	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001900	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001910	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001920	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001930	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001940	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001950	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001960	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001970	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001980	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501001990	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002000	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002010	1.00	$1,229.00	$1,344.08	$2,573.08		
PARCEL ID	Units	O&M	2021 Debt	2024 Debt	Total						
242926289501002020	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002030	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002040	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002050	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002060	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002070	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002080	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002090	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002100	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002110	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002120	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002130	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002140	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002150	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002160	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002170	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002180	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002190	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002200	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002210	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002220	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002230	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002240	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002250	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002260	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002270	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002280	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002290	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002300	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002310	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002320	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002330	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002340	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002350	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002360	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002370	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002380	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002390	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002400	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002410	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002420	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002430	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002440	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002450	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002460	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002470	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002480	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002490	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002500	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002510	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002520	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002530	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501002541	1.00	$1,229.00	$1,344.08	$2,573.08		
PARCEL ID	Units	O&M	2021 Debt	2024 Debt	Total	
242926289501002542						
242926289501002550	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002560	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002570	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002580	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002590	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002600	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002610	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002620	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002630	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002640	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002650	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002660	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002670	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002680	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002690	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002700	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002710	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002720	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002730	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002740	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002750	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002760	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002770	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002780	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002790	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002800	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002810	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002820	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002830	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002840	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002850	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002860	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002870	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002880	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002890	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002900	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002910	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002920	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002930	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002940	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002950	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002960	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002970	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002980	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501002990	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501003000	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501003010	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501003020	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501003030	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501003040	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501003050	1.00	$1,229.00	$1,344.08		$2,573.08	
PARCEL ID	Units	O&M	2021 Debt	2024 Debt	Total						
242926289501003060	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003070	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003080	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003090	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003100	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003110	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003120	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003130	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003140	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003150	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003160	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003170	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003180	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003190	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003200	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003210	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003220	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003230	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003240	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003250	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003260	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003270	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003280	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003290	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003300	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003310	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003320	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003330	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003340	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003350	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003360	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003370	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003380	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003390	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003400	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003410	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003420	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003430	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003440	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003450	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003460	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003470	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003480	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003490	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003500	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003510	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003520	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003530	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003540	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003550	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003560	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003570	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003580	1.00	$1,229.00	$1,344.08	$2,573.08		
PARCEL ID	Units	O&M	2021 Debt	2024 Debt	Total						
242926289501003590	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003600	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003610	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003620	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003630	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003640	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003650	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003660	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003670	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003680	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003690	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003700	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003710	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003720	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003730	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003740	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003750	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003760	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003770	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003780	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003790	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003800	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003810	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003820	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003830	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003840	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003850	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003860	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003870	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003880	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003890	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003900	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003910	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003920	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003930	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003940	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003950	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003960	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003970	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003980	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501003990	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501004000	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501004010	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501004020	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501004030	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501004040	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501004050	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501004060	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501004070	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501004080	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501004090	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501004100	1.00	$1,229.00	$1,344.08	$2,573.08		
242926289501004110	1.00	$1,229.00	$1,344.08	$2,573.08		
PARCEL ID	Units	O&M	2021 Debt	2024 Debt	Total						
242926289501004120	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501004130	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501004140	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501004150	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501004160	1.00	$1,229.00	$1,344.08		$2,573.08	
242926289501004170						
242926289501004180						
242926289501004190						
242926289501004200						
242926289501004210						
242926289501004220						
242926289501004230						
242926289501004240						
242926289501004250						
242926289501004260						
242926289501004270						
242926289501004280						
242926289501004290						
242926289502004170	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502004180	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502004190	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502004200	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502004210	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502004220	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502004230	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502004240	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502004250	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502004260	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502004270	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502004280	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502004290	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502004300	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502004310	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502004320	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502004330	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502004340	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502004350	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502004360	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502004370	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502004380	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502004390	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502004400	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502004410	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502004420	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502004430	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502004440	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502004450	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502004460	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502004470	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502004480	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502004490	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502004500	1.00	$1,229.00		1,343.51	$2,572.51	
PARCEL ID	Units	O&M	2021 Debt	2024 Debt	Total						
242926289502004510	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004520	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004530	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004540	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004550	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004560	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004570	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004580	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004590	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004600	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004610	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004620	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004630	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004640	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004650	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004660	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004670	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004680	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004690	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004700	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004710	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004720	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004730	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004740	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004750	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004760	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004770	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004780	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004790	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004800	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004810	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004820	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004830	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004840	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004850	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004860	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004870	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004880	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004890	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004900	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004910	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004920	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004930	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004940	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004950	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004960	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004970	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004980	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502004990	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005000	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005010	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005020	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005030	1.00	$1,229.00	1,343.51	$2,572.51		
PARCEL ID	Units	O&M	2021 Debt	2024 Debt	Total						
242926289502005040	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005050	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005060	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005070	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005080	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005090	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005100	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005110	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005120	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005130	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005140	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005150	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005160	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005170	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005180	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005190	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005200	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005210	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005220	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005230	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005240	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005250	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005260	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005270	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005280	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005290	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005300	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005310	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005320	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005330	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005340	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005350	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005360	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005370	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005380	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005390	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005400	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005410	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005420	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005430	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005440	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005450	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005460	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005470	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005480	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005490	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005500	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005510	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005520	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005530	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005540	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005550	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005560	1.00	$1,229.00	1,343.51	$2,572.51		
PARCEL ID	Units	O&M	2021 Debt	2024 Debt	Total						
242926289502005570	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005580	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005590	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005600	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005610	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005620	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005630	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502005640	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502007500	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502007510	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502007520	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502007530	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502007540	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502007550	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502007560	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502007570	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502007580	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502007590	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502007600	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502007610	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502007620	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502007630	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502007640	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502007650	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502007660	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502007670	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502007680	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502007690	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502007700	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502007710	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502007720	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502007730	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502007740	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502007750	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502007760	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502007770	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502007780	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502007790	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502008040	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502008050	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502008060	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502008070	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502008080	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502008090	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502008100	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502008110	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502008120	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502008130	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502008140	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502008150	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502008160	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502008170	1.00	$1,229.00	1,343.51	$2,572.51		
242926289502008180	1.00	$1,229.00	1,343.51	$2,572.51		
PARCEL ID	Units	O&M	2021 Debt	2024 Debt	Total	
242926289502008190	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502008200	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502008210	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502008220	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502008230	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502008240	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502008250	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502008260	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502008270	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502008280	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502008290	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502008300	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502008310	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502008320	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502008330	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502008340	1.00	$1,229.00		1,343.51	$2,572.51	
242926289502008350	1.00	$1,229.00		1,343.51	$2,572.51	
Total Gross Onroll	626.00	769,354.00	559,137.28	282,137.10	1,610,628.38	
						
Total Net Onroll		$715,499.22	$519,997.67	$262,387.50	$1,497,884.39	

Direct Billing	
Acres					
242926000000031020	4.06	$19,369.37	$0.00	$21,174.08	$40,543.45	
242926000000032010	3.82	$18,254.77	$0.00	$19,955.63	$38,210.41	
242926000000032020	10.23	$48,875.67	$0.00	$53,429.58	$102,305.25	
242926000000034010	10.25	$48,925.34	$0.00	$53,483.87	$102,409.21	
242926289500000090	10.24	$48,884.74	$0.00	$53,439.50	$102,324.24	
242926289500000100	4.95	$23,636.27	$0.00	$25,838.54	$49,474.81	
242926289500000240	10.24	$48,914.83	$0.00	$53,472.39	$102,387.22	
Total Gross Direct	53.79	$256,861.00	0	280,793.59	$537,654.59	
						
Total Net Direct		$238,880.73	$0.00	$261,138.04	$500,018.77	
						
Total Combined Gross		$1,026,215.00	$559,137.28	$562,930.69	$2,148,282.97	
						
Total Combined Net		$954,379.95	$519,997.67	$523,525.54	$1,997,903.16	

Section V
RESOLUTION 2024-07

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WIND MEADOWS SOUTH COMMUNITY DEVELOPMENT DISTRICT TO DESIGNATE THE DATE, TIME AND PLACE OF A PUBLIC HEARING AND AUTHORIZATION TO PUBLISH NOTICE OF SUCH HEARING FOR THE PURPOSE OF ADOPTING RULES RELATING TO OVERNIGHT PARKING AND PARKING ENFORCEMENT.
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 within the City of Bartow, Polk County, Florida; and

Whereas, the Board of Supervisors of the District (“Board”) is authorized by Sections 190.011(5) and 190.035, Florida Statutes, to adopt rules, orders, rates, fees and charges pursuant to Chapter 120, Florida Statutes.

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

SECTION 1. The Board intends to adopt Rules Relating to Overnight Parking and Parking Enforcement (“Policy”), a proposed copy of which is attached hereto as Exhibit A. The District will hold a public hearing on such policies at a meeting of the Board to be held on
		, 	, 2024, at 1:30 PM at the Holiday Inn—Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, Florida 33880.

Section 2. The District Secretary is directed to publish notice of the hearing in accordance with Section 120.54, Florida Statutes and all prior actions taken for the purpose of publishing notice are hereby ratified.

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

PASSED AND ADOPTED this 10th day of July 2024.

ATTEST:	WIND MEADOWS SOUTH
COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors
Exhibit A: Rules Relating to Overnight Parking and Parking Enforcement
Wind Meadows South Community Development District
Rules Relating to Overnight Parking and Parking Enforcement

In accordance with Chapter 190, Florida Statutes, and on 	, at a duly noticed public meeting, the Board of Supervisors of the Wind Meadows South Community Development District (“District”) adopted the following policy to govern overnight parking and parking enforcement on certain District property (the “Policy”). This Policy repeals and supersedes all prior rules and/or policies governing the same subject matter.

Section 1. Introduction. The District finds that parked Commercial Vehicles, Vehicles, Vessels and Recreational Vehicles (hereinafter defined) on certain of its property (hereinafter defined) cause hazards and danger to the health, safety and welfare of District residents, paid users and the public. This Policy is intended to provide the District’s residents and paid users with a means to remove such Commercial Vehicles, Vehicles, Vessels and Recreational Vehicles from areas that are not designated for parking.

Section 2. Definitions.

Commercial Vehicle. Any mobile item which normally uses wheels, whether motorized or not, that (i) is titled, registered or leased to a company and not an individual person, or (ii) is used for business purposes even if titled, registered or leased to an individual person.

Designated Parking Areas. Areas which have been explicitly approved for parking by the District, including areas indicated by asphalt markings and areas designated on the map attached hereto as Exhibit A and indicated by signage.
Vehicle. Any mobile item which normally uses wheels, whether motorized or not.

Vessel. Every description of watercraft, barge, or airboat used or capable of being used as a means of transportation on water.

Recreational Vehicle. A vehicle designed for recreational use, which includes motor homes, campers and trailers relative to same.
Parked. A Vehicle, Vessel or Recreational Vehicle left unattended by its owner or user.
Tow-Away Zone. District property in which parking is prohibited and in which the District is authorized to initiate a towing and/or removal action. Any District Property not designated as a Designated Parking Area is a Tow-Away Zone.

Overnight. Between the hours of 10:00 p.m. and 6:00 a.m. daily.

SECTION 3. DESIGNATED PARKING AREAS. Parking is permitted only in Designated Parking Areas, as indicated by signage throughout the community and as indicated on the map attached hereto as Exhibit A for certain on-street parking areas.  On-street parking is expressly prohibited on District
roadways except where indicated. Any Vehicle parked on District Property, including District roads, if any, must do so in compliance with all laws, ordinances, and codes, and shall not block access to driveways and property entrances.

SECTION 4. ESTABLISHMENT OF TOW-AWAY ZONES. All District Property which is not explicitly designated for parking shall hereby be established as “Tow-Away Zones” for all Vehicles, including Commercial Vehicles, Vessels, Recreational Vehicles as set forth in Section 5 herein (“Tow- Away Zone”).
Section 5. Exceptions.

On-Street Parking Exceptions. Commercial Vehicles, Recreational Vehicles, and Vessels are not permitted to be parked on-street Overnight and shall be subject to towing at Owner’s expense.

Abandoned/Broken-Down Vehicles. Abandoned and/or broken-down Vehicles are not permitted to be parked on District Property at any time and are subject to towing at the Owner’s expense.

PARKING DURING AMENITY HOURS. Vehicles may park in the designated parking areas of amenity facilities depicted in Exhibit A during the open hours of operations of such amenity facilities, including any District-authorized special events occurring outside of regular hours of operation. Otherwise, no Overnight parking is permitted at the amenity facilities.
VENDORS/CONTRACTORS. The District Manager or his/her designee may authorize vendors/consultants in writing to park company vehicles in order to facilitate District business. All vehicles so authorized must be identified by a Parking Pass issued by the District.
Delivery Vehicles and Governmental Vehicles. Delivery vehicles, including but not limited to, U.S.P.S., U.P.S., Fed Ex, moving company vehicles, and lawn maintenance vendors may park on District property while actively engaged in the operation of such businesses. Vehicles owned and operated by any governmental unit may also park on District Property while carrying out official duties.
Section 6. Towing/Removal Procedures.

Signage and Language Requirements. Notice of the Tow-Away Zones shall be approved by the District’s Board of Supervisors and shall be posted on District property in the manner set forth in Section 715.07, Florida Statutes. Such signage is to be placed in conspicuous locations, in accordance with Section 715.07, Florida Statutes.
Towing/Removal Authority. To effect towing/removal of a Commercial Vehicle, Vehicle, Vessel or Recreational Vehicle, the District Manager or his/her designee must verify that the subject Commercial Vehicle, Vehicle, Vessel or Recreational Vehicle was not authorized to park under this rule in the Overnight Parking Areas and then must contact a firm authorized by Florida law to tow/remove Commercial Vehicle, Vehicles, Vessels and Recreational Vehicles for the removal of such unauthorized vehicle at the owner’s
expense. The Commercial Vehicle, Vehicle, Vessel or Recreational Vehicle shall be towed/removed by the firm in accordance with Florida law, specifically the provisions set forth in Section 715.07, Florida Statutes. Notwithstanding the foregoing, a towing service retained by the District may tow/remove any vehicle parked in a Tow-Away Zone.
Agreement  with  Authorized  Towing  Service. The  District’s  Board  of
Supervisors is hereby authorized to enter into and maintain an agreement with a firm authorized by Florida law to tow/remove unauthorized vehicles and in accordance with Florida law and with the policies set forth herein.

Section 7. Parking At Your Own Risk. Vehicles, Vessels or Recreational Vehicles may be parked on District property pursuant to this rule, provided however that the District assumes no liability for any theft, vandalism and/ or damage that might occur to personal property and/or to such vehicles.

Section  8. Amendments; Designation  of  Additional  Tow-Away  Zones  or
Designated Parking Areas. The Board in its sole discretion may amend these Rules Related to Parking and Parking Enforcement from time to time to designate new Tow-Away Zones or Designated Parking Areas as the District acquires additional common areas. Such designations of new Tow-Away Zones and Designated Parking Areas are subject to proper signage and notice prior to enforcement of these rules in such areas.

EXHIBIT A – Designated Parking Areas (highlighted areas)

Effective date: 	
EXHIBIT A
Designated Parking Areas

024050

003370

780.07'

004860

004850
00487

0

g

004910 004920

004790

0

E,\ cfi

004930

DRAINAGE, RETENTION & OPEN SPACE

008370

005080

005070

00!j090

005100

r Io w

<s'
-
,.._ 000600

1 9.o,

70
90.83'

000260

130'

DRAINAGE RETENTION°&
OPEN SPACE
,J;;<;:,a,

000190 ll
50'

004270 DRAINAGE
RETENTION_&' OPEN SPACE
1

700 004690

0046

TENTION & OPEN SPACE
004180

000270
-29-26'?-r

004220 DRAINAGE, RETEfJTION. & OPEN SPACE

000450
000440

000430 000420

000100

DRAINAGE. RETENTION & OPEN SPACE
80.20'

DRAINAGE RETENTION.&
OPEN SPACE

004190
DRAINAGE, RETENTION & OPEN SPACE

034030

034010

Section VI
RESOLUTION 2024-08
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WIND MEADOWS SOUTH COMMUNITY DEVELOPMENT DISTRICT ADOPTING THE ANNUAL MEETING SCHEDULE FOR FISCAL YEAR 2024/2025; AND PROVIDING FOR AN EFFECTIVE DATE.

Whereas, the Wind Meadows South Community Development District (the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within the City of Bartow, Polk County, Florida; and
Whereas, the District is required by Section 189.015, Florida Statutes, to file quarterly, semi- annually, or annually a schedule (including date, time, and location) of its regular meetings with local governing authorities; and

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

WHEREAS, the Board desires to adopt the Fiscal Year 2024/2025 annual meeting schedule attached as Exhibit A.
NOW THEREFORE BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WIND MEADOWS SOUTH COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. The Fiscal Year 2024/2025 annual meeting schedule attached hereto and incorporated by reference herein as Exhibit A is hereby approved and shall be published in accordance with the requirements of Florida law and also provided to applicable governing authorities.

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

Passed and adopted this 10th day of July 2024.

ATTEST:	WIND MEADOWS SOUTH COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chairperson, Board of Supervisors

Exhibit A:	Fiscal Year 2024/2025 Annual Meeting Schedule
Exhibit A: Fiscal Year 2024/2025 Annual Meeting Schedule
BOARD OF SUPERVISORS MEETING DATES
WIND MEADOWS SOUTH COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2024/2025
The Board of Supervisors of the Wind Meadows South Community Development District will hold their regular meetings for Fiscal Year 2024/2025 at the Holiday Inn-Winter Haven, 200 Cypress Gardens Boulevard, Winter Haven, Florida 33880, on the 2nd Wednesday of every month at 1:45 PM unless otherwise indicated as follows:
October 9, 2024
November 13, 2024
December 11, 2024
January 8, 2025
February 12, 2025
March 12, 2025
April 9, 2025
May 14, 2025
June 11, 2025
July 9, 2025
August 13, 2025
September 10, 2025

The meetings are open to the public and will be conducted in accordance with the provision of Florida Law for Community Development Districts. The meetings may be continued to a date, time, and place to be specified on the record at the meeting. A copy of the agenda for these meetings may be obtained from Governmental Management Services - Central Florida, LLC, 219 E. Livingston Street, Orlando, Florida 32801 or by calling (407) 841-5524.
There may be occasions when one or more Supervisors or staff will participate by telephone. Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Office at (407) 841-5524 at least 48 hours prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Office.

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

Section VII

Memorandum
To: Board of Supervisors From: District Management Date: July 10, 2024
RE:	HB7013 – Special Districts Performance Measures and Standards

To enhance accountability and transparency, new regulations were established for all special districts, by the Florida Legislature, during their 2024 legislative session. Starting on October 1, 2024, or by the end of the ﬁrst full ﬁscal year after its creation (whichever comes later), each special district must establish goals and objectives for each program and activity, as well as develop performance measures and standards to assess the achievement of these goals and objectives. Additionally, by December 1 each year (initial report due on December 1, 2025), each special district is required to publish an annual report on its website, detailing the goals and objectives achieved, the performance measures and standards used, and any goals or objectives that were not achieved.
District Management has identiﬁed the following key categories to focus on for Fiscal Year 2025 and develop statutorily compliant goals for each:
Community Communication and Engagement
Infrastructure and Facilities Maintenance
Financial Transparency and Accountability
Additionally, special districts must provide an annual reporting form to share with the public that reﬂects whether the goals & objectives were met for the year. District Management has streamlined these requirements into a single document that meets both the statutory requirements for goal/objective setting and annual reporting.
The proposed goals/objectives and the annual reporting form are attached as exhibit A to this memo. District Management recommends that the Board of Supervisors adopt these goals and objectives to maintain compliance with HB7013 and further enhance their commitment to the accountability and transparency of the District.

Exhibit A:
Goals, Objectives and Annual Reporting Form
Wind Meadows South Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2024 – September 30, 2025

 Community Communication and Engagement
Goal 1.1: Public Meetings Compliance
Objective: Hold at least three regular Board of Supervisor meetings per year to conduct CDD related business and discuss community needs.
Measurement: Number of public board meetings held annually as evidenced by meeting minutes and legal advertisements.
Standard: A minimum of three board meetings were held during the Fiscal Year.
Achieved: Yes ☐ No ☐

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of each meeting in accordance with Florida Statutes, using at least two communication methods.
Measurement: Timeliness and method of meeting notices as evidenced by posting to CDD website, publishing in local newspaper and via electronic communication.
Standard: 100% of meetings were advertised in accordance with Florida Statutes, on at least two mediums (i.e., newspaper, CDD website, electronic communications). Achieved: Yes ☐ No ☐

Goal 1.3: Access to Records Compliance
Objective: Ensure that meeting minutes and other public records are readily available and easily accessible to the public by completing monthly CDD website checks.
Measurement: Monthly website reviews will be completed to ensure meeting minutes and other public records are up to date as evidenced by District Management’s records.
Standard: 100% of monthly website checks were completed by District Management.
Achieved: Yes ☐ No ☐
 Infrastructure and Facilities Maintenance
Goal 2.1: Field Management and/or District Management Site Inspections
Objective: Field manager and/or district manager will conduct inspections per District Management services agreement to ensure safety and proper functioning of the District’s infrastructure.
Measurement: Field manager and/or district manager visits were successfully completed per management agreement as evidenced by ﬁeld manager and/or district manager’s reports, notes or other record keeping method.
Standard: 100% of site visits were successfully completed as described within district management services agreement
Achieved: Yes ☐ No ☐

Goal 2.2: District Infrastructure and Facilities Inspections
Objective: District Engineer will conduct an annual inspection of the District’s infrastructure and related systems.
Measurement: A minimum of one inspection completed per year as evidenced by district engineer’s report related to district’s infrastructure and related systems.
Standard: Minimum of one inspection was completed in the Fiscal Year by the district’s engineer.
Achieved: Yes ☐ No ☐
 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and ﬁnal budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and ﬁnal budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☐ No ☐
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current ﬁscal year budget with any amendments, and most recent ﬁnancials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and ﬁnancials are accessible to the public as evidenced by corresponding documents on the CDD’s website.
Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended ﬁscal year budget, and most recent agenda package with updated ﬁnancials.
Achieved: Yes ☐ No ☐
Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent ﬁnancial audit per statutory requirements and publish the results to the CDD website for public inspection and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing ﬁrm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☐ No ☐

Chair/Vice Chair:		Date:	 Print Name:	 
Wind Meadows South Community Development District

District Manager:		Date:	 Print Name:	 
Wind Meadows South Community Development District

Section VIII
REBATE REPORT
$7,655,000
Wind Meadows South Community Development District
(City of Bartow, Florida)
Special Assessment Bonds, Series 2023 (Assessment Area Two Project)

Dated: May 11, 2023
Delivered: May 11, 2023

Rebate Report to the Computation Date May 11, 2026
Reflecting Activity To April 30, 2024

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	15	
Arbitrage Rebate Calculation Detail Report – Capitalized Interest Fund	16	
Arbitrage Rebate Calculation Detail Report – Cost of Issuance Fund	17	

June 6, 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 Boulevard, Suite 300
Orlando, FL 32822

Re:	$7,655,000 Wind Meadows South Community Development District (City of Bartow, Florida),
Special Assessment Bonds, Series 2023 (Assessment Area Two 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 April 30, 2025. Thank you and should you have any questions, please do not hesitate to contact us.

Very truly yours,

Michael J. Scarfo
Senior Vice President	Trong M. Tran
Assistant Vice President	
SUMMARY OF REBATE COMPUTATIONS
Our computations, contained in the attached schedules, are summarized as follows: For the May 11, 2026 Computation Date
Reflecting Activity from May 11, 2023 through April 30, 2024

Fund Description	Taxable Inv Yield	Net Income	Rebatable Arbitrage	
Acquisition & Construction Fund	4.867560%	66,581.75	(10,134.81)	
Debt Service Reserve Fund	4.962555%	24,939.79	(3,127.56)	
Capitalized Interest Fund	4.918169%	4,504.59	(624.32)	
Cost of Issuance Fund	4.844809%	13.02	(2.06)	
Totals	4.894012%	$96,039.15	$(13,888.75)	
Bond Yield	5.512677%			

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 May 11, 2023, the date of the closing, to April 30, 2024, the Computation Period. All nonpurpose payments and receipts are future valued to the Computation Date of May 11, 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 May 11, 2023 and April 30, 2024, the District made periodic payments into the Sinking Fund and Interest Account (collectively, the “Debt Service Fund”) 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 Debt Service Fund 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
May 11, 2026.

Computation Period
The period beginning on May 11, 2023, the date of the closing, and ending on April 30, 2024.

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	268938000	
Interest	268938001	
Sinking Fund	268938002	
Debt Service Reserve	268938004	
Prepayment	268938003	
Cost of Issuance	268938006	
Acquisition & Construction	268938005	
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 April 30, 2024, 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 May 11, 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 May 11, 2026, is the Rebatable Arbitrage.
$7,655,000
Wind Meadows South Community Development District (City of Bartow, Florida)
Special Assessment Bonds, Series 2023 (Assessment Area Two Project) Delivered: May 11, 2023

Par Amount	$7,655,000.00	
Net Original Issue Discount	-8,522.10	
Totals	$7,646,477.90	

Acquisition & Construction Fund	$6,592,281.37	
Debt Service Reserve Fund	523,525.00	
Capitalized Interest Fund	195,346.53	
Cost of Issuance Fund	182,225.00	
Underwriter’s Discount	153,100.00	
Total	$7,646,477.90	

PROOF OF ARBITRAGE YIELD
$7,655,000
Wind Meadows South Community Development District (City of Bartow, Florida)
Special Assessment Bonds, Series 2023 (Assessment Area Two Project)

Date	

Debt Service	Present Value to 05/11/2023
@ 5.5126769193%	
11/01/2023	195,346.53	190,393.94	
05/01/2024	316,837.50	300,521.38	
11/01/2024	204,362.50	188,638.95	
05/01/2025	319,362.50	286,883.43	
11/01/2025	201,775.00	176,392.57	
05/01/2026	321,775.00	273,751.56	
11/01/2026	199,075.00	164,820.95	
05/01/2027	324,075.00	261,115.47	
11/01/2027	196,262.50	153,891.91	
05/01/2028	326,262.50	248,964.25	
11/01/2028	193,337.50	143,574.50	
05/01/2029	333,337.50	240,899.98	
11/01/2029	190,187.50	133,759.90	
05/01/2030	335,187.50	229,415.71	
11/01/2030	186,925.00	124,507.10	
05/01/2031	336,925.00	218,399.35	
11/01/2031	182,893.75	115,374.11	
05/01/2032	342,893.75	210,504.04	
11/01/2032	178,593.75	106,698.55	
05/01/2033	348,593.75	202,676.42	
11/01/2033	174,025.00	98,466.08	
05/01/2034	354,025.00	194,939.71	
11/01/2034	169,187.50	90,662.15	
05/01/2035	359,187.50	187,314.05	
11/01/2035	164,081.25	83,272.09	
05/01/2036	364,081.25	179,816.78	
11/01/2036	158,706.25	76,281.16	
05/01/2037	368,706.25	172,462.69	
11/01/2037	153,062.50	69,674.66	
05/01/2038	373,062.50	165,264.29	
11/01/2038	147,150.00	63,437.94	
05/01/2039	382,150.00	160,329.72	
11/01/2039	140,834.38	57,501.64	
05/01/2040	385,834.38	153,307.66	
11/01/2040	134,250.00	51,912.10	
05/01/2041	394,250.00	148,360.20	
11/01/2041	127,262.50	46,605.54	
05/01/2042	402,262.50	143,363.30	
11/01/2042	119,871.88	41,575.47	
05/01/2043	409,871.88	138,343.68	
11/01/2043	112,078.13	36,814.89	
05/01/2044	417,078.13	133,324.94	
11/01/2044	103,500.00	32,197.76	
05/01/2045	428,500.00	129,726.16	
11/01/2045	94,359.38	27,800.54	
05/01/2046	434,359.38	124,539.95	
11/01/2046	84,796.88	23,660.87	
05/01/2047	444,796.88	120,782.49	
11/01/2047	74,671.88	19,732.89	
05/01/2048	454,671.88	116,929.23	
11/01/2048	63,984.38	16,013.65	
05/01/2049	468,984.38	114,226.31	
11/01/2049	52,593.75	12,466.18	
05/01/2050	482,593.75	111,319.75	
11/01/2050	40,500.00	9,091.53	
05/01/2051	495,500.00	108,247.27	

PROOF OF ARBITRAGE YIELD
$7,655,000
Wind Meadows South Community Development District (City of Bartow, Florida)
Special Assessment Bonds, Series 2023 (Assessment Area Two Project)

Date	

Debt Service	Present Value to 05/11/2023
@ 5.5126769193%	
11/01/2051	27,703.13	5,889.70	
05/01/2052	507,703.13	105,042.70	
11/01/2052	14,203.13	2,859.77	
05/01/2053	519,203.13	101,736.34	
	15,837,652.87	7,646,477.90	
	
Proceeds Summary		

Delivery date	05/11/2023	
Par Value	7,655,000.00	
Premium (Discount)	-8,522.10	
Target for yield calculation	7,646,477.90	

BOND DEBT SERVICE
$7,655,000
Wind Meadows South Community Development District (City of Bartow, Florida)
Special Assessment Bonds, Series 2023 (Assessment Area Two Project)

Period Ending	Principal	Coupon	Interest	Debt Service	Annual Debt Service	
05/11/2023						
11/01/2023			195,346.53	195,346.53		
05/01/2024	110,000	4.500%	206,837.50	316,837.50	512,184.03	
11/01/2024			204,362.50	204,362.50		
05/01/2025	115,000	4.500%	204,362.50	319,362.50	523,725.00	
11/01/2025			201,775.00	201,775.00		
05/01/2026	120,000	4.500%	201,775.00	321,775.00	523,550.00	
11/01/2026			199,075.00	199,075.00		
05/01/2027	125,000	4.500%	199,075.00	324,075.00	523,150.00	
11/01/2027			196,262.50	196,262.50		
05/01/2028	130,000	4.500%	196,262.50	326,262.50	522,525.00	
11/01/2028			193,337.50	193,337.50		
05/01/2029	140,000	4.500%	193,337.50	333,337.50	526,675.00	
11/01/2029			190,187.50	190,187.50		
05/01/2030	145,000	4.500%	190,187.50	335,187.50	525,375.00	
11/01/2030			186,925.00	186,925.00		
05/01/2031	150,000	5.375%	186,925.00	336,925.00	523,850.00	
11/01/2031			182,893.75	182,893.75		
05/01/2032	160,000	5.375%	182,893.75	342,893.75	525,787.50	
11/01/2032			178,593.75	178,593.75		
05/01/2033	170,000	5.375%	178,593.75	348,593.75	527,187.50	
11/01/2033			174,025.00	174,025.00		
05/01/2034	180,000	5.375%	174,025.00	354,025.00	528,050.00	
11/01/2034			169,187.50	169,187.50		
05/01/2035	190,000	5.375%	169,187.50	359,187.50	528,375.00	
11/01/2035			164,081.25	164,081.25		
05/01/2036	200,000	5.375%	164,081.25	364,081.25	528,162.50	
11/01/2036			158,706.25	158,706.25		
05/01/2037	210,000	5.375%	158,706.25	368,706.25	527,412.50	
11/01/2037			153,062.50	153,062.50		
05/01/2038	220,000	5.375%	153,062.50	373,062.50	526,125.00	
11/01/2038			147,150.00	147,150.00		
05/01/2039	235,000	5.375%	147,150.00	382,150.00	529,300.00	
11/01/2039			140,834.38	140,834.38		
05/01/2040	245,000	5.375%	140,834.38	385,834.38	526,668.76	
11/01/2040			134,250.00	134,250.00		
05/01/2041	260,000	5.375%	134,250.00	394,250.00	528,500.00	
11/01/2041			127,262.50	127,262.50		
05/01/2042	275,000	5.375%	127,262.50	402,262.50	529,525.00	
11/01/2042			119,871.88	119,871.88		
05/01/2043	290,000	5.375%	119,871.88	409,871.88	529,743.76	
11/01/2043			112,078.13	112,078.13		
05/01/2044	305,000	5.625%	112,078.13	417,078.13	529,156.26	
11/01/2044			103,500.00	103,500.00		
05/01/2045	325,000	5.625%	103,500.00	428,500.00	532,000.00	
11/01/2045			94,359.38	94,359.38		
05/01/2046	340,000	5.625%	94,359.38	434,359.38	528,718.76	
11/01/2046			84,796.88	84,796.88		
05/01/2047	360,000	5.625%	84,796.88	444,796.88	529,593.76	
11/01/2047			74,671.88	74,671.88		
05/01/2048	380,000	5.625%	74,671.88	454,671.88	529,343.76	
11/01/2048			63,984.38	63,984.38		
05/01/2049	405,000	5.625%	63,984.38	468,984.38	532,968.76	
11/01/2049			52,593.75	52,593.75		
05/01/2050	430,000	5.625%	52,593.75	482,593.75	535,187.50	
11/01/2050			40,500.00	40,500.00		
05/01/2051	455,000	5.625%	40,500.00	495,500.00	536,000.00	

BOND DEBT SERVICE
$7,655,000
Wind Meadows South Community Development District (City of Bartow, Florida)
Special Assessment Bonds, Series 2023 (Assessment Area Two Project)

Period Ending	Principal	Coupon	Interest	Debt Service	Annual Debt Service	
11/01/2051			27,703.13	27,703.13		
05/01/2052	480,000	5.625%	27,703.13	507,703.13	535,406.26	
11/01/2052			14,203.13	14,203.13		
05/01/2053	505,000	5.625%	14,203.13	519,203.13	533,406.26	
	7,655,000		8,182,652.87	15,837,652.87	15,837,652.87	

ARBITRAGE REBATE CALCULATION DETAIL REPORT
FUTURE VALUE @
RECEIPTS	BOND YIELD OF
DATE	DESCRIPTION	(PAYMENTS)	(5.512677%)

05/11/23	Beg	Bal	-6,592,281.37	-7,760,459.89	
05/11/23			1,036,171.03	1,219,784.66	
05/11/23			780,184.80	918,436.66	
05/11/23			4,317.50	5,082.58	
05/19/23			292.00	343.33	
05/30/23			278,271.73	326,643.74	
06/12/23			273,699.00	320,694.29	
06/12/23			530,273.76	621,324.03	
06/12/23			11,475.00	13,445.31	
06/22/23			221,982.00	259,704.66	
06/22/23			24,670.02	28,862.34	
06/22/23			2,110.00	2,468.56	
06/22/23			30,730.20	35,952.36	
06/22/23			496,222.20	580,548.05	
07/27/23			140,539.50	163,555.17	
07/27/23			236,681.19	275,441.65	
07/27/23			9,025.00	10,502.99	
07/27/23			40,800.00	47,481.67	
07/27/23			59,161.79	68,850.51	
08/01/23			2,641.92	3,072.72	
08/01/23			22,136.00	25,745.57	
08/22/23			109,215.00	126,621.68	
08/22/23			27,355.63	31,715.57	
08/22/23			625.00	724.61	
08/22/23			1,700.00	1,970.95	
08/22/23			351,000.00	406,942.35	
09/11/23			6,067.93	7,014.87	
10/02/23			56,064.00	64,607.91	
10/06/23			-6,067.93	-6,988.43	
10/10/23			13,684.73	15,751.18	
10/10/23			112,330.80	129,293.19	
10/10/23			115,789.95	133,274.69	
10/10/23			140,300.10	161,485.97	
10/19/23			875.00	1,005.76	
10/26/23			80,993.21	92,998.46	
10/26/23			65,673.00	75,407.41	
11/17/23			45,726.70	52,338.27	
11/21/23			1,001,236.14	1,145,311.41	
11/21/23			225,081.00	257,469.57	
11/21/23			35,950.35	41,123.51	
11/27/23			58,659.79	67,039.99	
12/05/23			11,343.02	12,947.84	

	ARBITRAGE REBATE CALCULATION DETAIL REPORT		
	
RECEIPTS	FUTURE VALUE @ BOND YIELD OF	
DATE	DESCRIPTION	(PAYMENTS)	(5.512677%)	
04/30/24	Bal	3,859.53	4,310.13	
04/30/24	Acc	15.53	17.34	
05/11/26	TOTALS:	66,581.75	-10,134.81	

ISSUE DATE:	05/11/23	
REBATABLE ARBITRAGE:	
-10,134.81	
COMP DATE:	05/11/26	NET INCOME:	66,581.75	
BOND YIELD: 5.512677%	TAX INV YIELD:	4.867560%	

ARBITRAGE REBATE CALCULATION DETAIL REPORT
FUTURE VALUE @
RECEIPTS	BOND YIELD OF
DATE	DESCRIPTION	(PAYMENTS)	(5.512677%)

05/11/23	Beg	Bal	-523,525.00	-616,295.72	
06/02/23			1,398.82	1,641.48	
07/05/23			2,013.34	2,350.86	
08/02/23			2,108.53	2,451.98	
09/05/23			2,190.85	2,535.04	
10/03/23			2,124.77	2,448.21	
11/02/23			2,203.34	2,527.64	
12/04/23			2,139.78	2,442.89	
01/03/24			2,210.07	2,512.10	
02/02/24			2,200.94	2,490.79	
03/04/24			2,045.72	2,303.97	
04/02/24			2,187.09	2,452.79	
04/30/24	Bal		523,525.00	584,646.76	
04/30/24	Acc		2,116.54	2,363.65	
05/11/26	TOTALS:	24,939.79	-3,127.56		

ISSUE DATE:	05/11/23	
REBATABLE ARBITRAGE:	
-3,127.56			
COMP DATE:	05/11/26	NET INCOME:	24,939.79			
BOND YIELD: 5.512677%	TAX INV YIELD:	4.962555%			

	ARBITRAGE REBATE CALCULATION DETAIL REPORT		
	
RECEIPTS	FUTURE VALUE @ BOND YIELD OF	
DATE	DESCRIPTION	(PAYMENTS)	(5.512677%)	
05/11/23	Beg Bal	-195,346.53	-229,962.71	
08/21/23	2,066.66	2,396.41	
09/01/23	822.95	952.82	
10/03/23	792.83	913.52	
11/01/23	195,346.53	224,132.50	
11/02/23	822.15	943.16	
05/11/26	TOTALS:	4,504.59	-624.32	

ISSUE DATE:	05/11/23	
REBATABLE ARBITRAGE:	
-624.32	
COMP DATE:	05/11/26	NET INCOME:	4,504.59	
BOND YIELD: 5.512677%	TAX INV YIELD:	4.918169%	

ARBITRAGE REBATE CALCULATION DETAIL REPORT
FUTURE VALUE @
RECEIPTS	BOND YIELD OF
DATE	DESCRIPTION	(PAYMENTS)	(5.512677%)

05/11/23	Beg	Bal	-182,225.00	-214,516.00	
05/11/23			53,000.00	62,391.81	
05/11/23			45,000.00	52,974.18	
05/11/23			40,000.00	47,088.16	
05/11/23			30,000.00	35,316.12	
05/11/23			6,000.00	7,063.22	
05/11/23			1,750.00	2,060.11	
05/15/23			6,125.00	7,206.02	
12/06/23			362.77	414.03	
01/03/24			0.25	0.28	
05/11/26	TOTALS:	13.02	-2.06		

ISSUE DATE:	
05/11/23	
REBATABLE ARBITRAGE:	
-2.06		
COMP DATE:	05/11/26	NET INCOME:	13.02		
BOND YIELD:	5.512677%	TAX INV YIELD:	4.844809%		

Section IX

WIND MEADOWS SOUTH COMMUNITY DEVELOPMENT DISTRICT
FINANCIAL STATEMENTS

September 30, 2023

WIND MEADOWS SOUTH COMMUNITY DEVELOPMENT DISTRICT
FINANCIAL STATEMENTS
September 30, 2023
CONTENTS
PAGE
Independent Auditors’ Report	1-3
Management’s Discussion and Analysis	4-8
Government-wide Financial Statements:
Statement of Net Position	9
Statement of Activities	10
Fund Financial Statements:
Balance Sheet – General Fund	11
Reconciliation of Total Governmental Fund Balances
to Net Position of Governmental Activities	12
Statement of Revenues, Expenditures and Changes in
Fund Balances – General Fund	13
Reconciliation of Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds
to the Statement of Activities	14
Notes to the Financial Statements	15-25
Required Supplementary Information
Statement of Revenues and Expenditures – Budget and Actual – General Fund	26
Notes to Required Supplementary Information	27
Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements
Performed in Accordance with Government Auditing Standards	28-29
Independent Auditor’s Report on Compliance With the Requirements of Section 218.415, Florida Statutes, Required by Rule 10.556(10) of the
Auditor General of the State of Florida	30
Auditor’s Management Letter Required by Chapter 10.550, Florida Statutes	31-33
DIBARTOLOMEO, MCBEE, HARTLEY & BARNES, P.A.
CERTIFIED PUBLIC ACCOUNTANTS
INDEPENDENT AUDITORS’ REPORT

To the Board of Supervisors
Wind Meadows South Community Development District City of Bartow, Florida

Opinions
We have audited the accompanying financial statements of the governmental activities and each major fund of Wind Meadows South Community Development District, City of Bartow, Florida (“District”) as of and for the year ended September 30, 2023, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of September 30, 2023, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions.

2222 Colonial Road, Suite 200• Fort Pierce, Florida 34950•772-461-8833 • Fax: 772-461-8872 591 S.E. Port St. Lucie Blvd., •Port St. Lucie, Florida 34984•772-878-1952•Fax: 772-878-1709
Member AICPA	Member AICPA Division for CPA Firms	Member FICPA Private Company Practice Section
WWW.DMHBCPA.NET
Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with generally accepted auditing standards, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information
because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated June 21, 2024, on our consideration of the Wind Meadows South Community Development District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, rules, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.
Report on Other Legal and Regulatory Requirements
We have also issued our report dated June 21, 2024 on our consideration of the District’s compliance with requirements of Section 218.415, Florida Statutes, as required by Rule 10.556(10) of the Auditor General of the State of Florida. The purpose of that report is to provide an opinion based on our examination conducted in accordance with attestation Standards established by the American Institute of Certified Public Accountants.

DiBartolomeo, McBee, Hartley & Barnes, P.A. Fort Pierce, Florida
June 21, 2024

Our discussion and analysis of Wind Meadows South Community Development District, City of Bartow, Florida (“District”) financial performance provides an overview of the District's financial activities for the fiscal year ended September 30, 2023. Please read it in conjunction with the District's Independent Auditor's Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.

FINANCIAL HIGHLIGHTS

The liabilities of the District exceeded its assets at the close of the most recent fiscal year resulting in a net position balance of ($773,317).

The change in the District's total net position in comparison with the prior fiscal year was ($194,964), a decrease. The key components of the District's net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2023, the District’s governmental funds reported combined ending fund balances of $2,443,537. The general fund balance is unassigned which is available for spending at the District’s discretion.

OVERVIEW OF FINANCIAL STATEMENTS

This discussion and analysis is intended to serve as the introduction to the District's financial statements. The District's basic financial statements are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

Government-Wide Financial Statements
The government-wide financial statements are designed to provide readers with a broad overview of the District's finances, in a manner similar to a private-sector business.

The statement of net position presents information on all the District's assets and liabilities, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.
The statement of activities presents information showing how the government's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods.

The government-wide financial statements include all governmental activities that are principally supported by developer contributions. The District does not have any business-type activities. The governmental activities of the District include the general government (management) and maintenance and operations.
Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The District has one fund category: governmental funds.
Governmental Funds
Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a District's near-term financing requirements.
Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government- wide financial statements. By doing so, readers may better understand the long-term impact of the District's near-term financing decisions.
Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balance provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.
The District maintains three individual governmental funds for external reporting. Information is presented in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund. The District adopts an annual appropriated budget for its general fund and capital projects fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget.
Notes to the Financial Statements

The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.

GOVERNMENT WIDE FINANCIAL ANALYSIS
As noted earlier, net position may serve over time as a useful indicator of an entity's financial position. In the case of the District, liabilities exceeded assets at the close of the most recent fiscal year. A portion of the District's net position reflects its investment in capital assets (e.g. land, land improvements and infrastructure). These assets are used to provide services to residents; consequently, these assets are not available for future spending. The balance of unrestricted net position may be used to meet the District's obligations.
Key components of net position were as follows:
Statement of Net Position

	2023		2022	
Current assets	$	3,140,772		$	664,770	
Capital assets	14,035,012		8,406,012	
Total assets	17,175,784		9,070,782	
Current liabilities	1,300,284		337,530	
Long-term liabilities	16,648,817		9,311,605	
Total liabilities	17,949,101		9,649,135	
Net position
Net invested in capital assets	(3,083,816)		(1,095,593)	
Restricted for debt service	882,353		487,626	
Restricted for capital projects	1,443,653		4	
Unrestricted	(15,507)		29,610	
Total net position	$	(773,317)		$	(578,353)	
The District's net position decreased during the most recent fiscal year. The majority of the change represents the degree to which ongoing cost of operations exceeded the program revenues.
Key elements of the District's change in net position are reflected in the following table:
Change in Net Position

	2023		2022	
Program revenues	$	919,047		$	228,966	
General revenues		84,035 			1,760 	
Total revenues		1,003,082 			230,726 	
Expenses				
General government	320,053	113,952		
Physical environment	56,002	-		
Interest on long-term debt	487,016	317,581		
Cost of issuance		334,975 		378,175 		
Total expenses		1,198,046 		809,708 		
Change in net position	(194,964)	(578,982)		
Net position - beginning of year		(578,353)		629 		
Net position - end of year	$	(773,317)	$	(578,353)		

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2023 was $1,198,046, which primarily consisted of interest on long term debt and cost of issuance of the District. The costs of the District’s activities were funded by developer contributions and assessments.
GENERAL BUDGETING HIGHLIGHTS

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2023.

The variance between budgeted and actual general fund revenues is considered significant. The actual general fund expenditures for the current fiscal year were lower than budgeted amounts due primarily to anticipated costs which were not incurred in the current fiscal year. The actual general fund revenues for the current fiscal year were lower than budgeted due primarily to anticipated developer contributions that were not received in the current fiscal year.

CAPITAL ASSETS

Capital Assets
At September 30, 2023, the District had $14,035,012 invested in infrastructure and equipment and furniture. More detailed information about the District’s capital assets is presented in the notes of the financial statements.

Capital Debt

At September 30, 2023, the District had $16,953,817 in Bonds outstanding for its governmental activities. More detailed information about the District’s capital debt is presented in the accompanying notes to the financial statements.

ECONOMIC FACTORS, NEXT YEAR'S BUDGET AND OTHER INFORMATION

For the fiscal year 2024, the District anticipates that the cost of general operations will remain fairly constant. In connection with the District's future infrastructure maintenance and replacement plan, the District Board has included in the budget, an estimate of those anticipated future costs and has assigned a portion of current available resources for that purpose.

CONTACTING THE DISTRICT'S FINANCIAL MANAGEMENT
This financial report is designed to provide our citizens, land owners, customers, investors and creditors with a general overview of the District's finances and to demonstrate the District's accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact Wind Meadows South Community Development District's Finance Department at 219 E. Livingston Street, Orlando Florida 32801.
STATEMENT OF NET POSITION
September 30, 2023

	GOVERNMENTAL
	ACTIVITIES		
ASSETS		
Cash and cash equivalents	$	7,489	
Assessments receivable	2,798	
Due from developer	8,000	
Restricted assets:		
Investments	3,122,485	
Capital assets:		
Non-depreciable		14,035,012 	
TOTAL ASSETS	$	17,175,784	
LIABILITIES		
Accounts payable and accrued expenses	$	532,224	
Accrued interest payable	298,049	
Retainage payable	165,011	
Bonds payable, due within one year	305,000	
Bonds payable, due in more than one year		16,648,817 	
TOTAL LIABILITIES	17,949,101	
NET POSITION		
Net investment in capital assets	(3,083,816)	
Restricted for:		
Debt service	882,353	
Capital projects	1,443,653	
Unrestricted		(15,507)	
TOTAL NET POSITION	 $	(773,317)	
STATEMENT OF ACTIVITIES
Year Ended September 30, 2023

	Program Revenues	
Net (Expense) Revenues and Changes in Net Position

Functions/Programs	
Expenses		Charges for Services		Operating Contributions		Governmental Activities	
Governmental activities								
General government	$	320,053		$	320,053		$	65,344		$	65,344	
Physical environment	56,002		(48,282)		-		$	(104,284)	
Interest on long-term debt	487,016		581,932		-		94,916	
Cost of issuance		334,975 			-				-				(334,975)	
Total governmental activities $	1,198,046	$	853,703	$	65,344	(278,999)		
General revenues:
Investment earnings	83,421	
Miscellaneous income		614 	
Total general revenues		84,035 	
Change in net position		(194,964)	

Net position - October 1, 2022		(578,353)
Net position - September 30, 2023	$	(773,317)
BALANCE SHEET – GOVERNMENTAL FUNDS
September 30, 2023

ASSETS

GENERAL

DEBT SERVICE

CAPITAL PROJECTS
TOTAL GOVERNMENTAL FUNDS

Cash and cash equivalents	$	2,489	$	-	$	5,000	$	7,489	
Assessments receivable	670	1,288	840	2,798	
Due from developer	8,000	-	-	8,000	
Restricted assets: Investments	
	-		
	1,179,114 	
	1,943,371 	
	3,122,485 	
TOTAL ASSETS	$	11,159	$ 1,180,402	$  1,949,211	$	3,140,772	

LIABILITIES AND FUND BALANCES

LIABILITIES
Accounts payable and accrued expenses	$	26,666		$	-	$	505,558		$	532,224	
Retainage payable	-		-	165,011		165,011	
TOTAL LIABILITIES		26,666 			-	 	670,569 			697,235 	

FUND BALANCES
Restricted for:								
Debt service	-		1,180,402		-		1,180,402	
Capital projects	-		-		1,278,642		1,278,642	
Unassigned		(15,507)			-				-				(15,507)	
TOTAL FUND BALANCES	(15,507)		1,180,402		1,278,642		2,443,537	
TOTAL LIABILITIES AND								
FUND BALANCES	 $	11,159 		 $ 1,180,402 		 $  1,949,211 		 $	3,140,772 	
RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCES TO NET POSITION OF GOVERNMENTAL ACTIVITIES
September 30, 2023

Total Governmental Fund Balances in the Balance Sheet	$	2,443,537

Amount reported for governmental activities in the Statement of Net Assets are different because:
Capital asset used in governmental activities are not financial resources and therefore are not reported in the governmental funds:
Governmental capital assets	14,035,012

Certain liabilities are not due and payable in the current period and therefore are not reported in the funds:

Accrued interest payable	(298,049)	
Original issue discount	8,522	
Unamortized bond premium	(162,339)	
Governmental bonds payable	(16,800,000)	
Net Position of Governmental Activities	$	(773,317)	
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES – GOVERNMENTAL FUNDS
Year Ended September 30, 2023

	
GENERAL		DEBT SERVICE		CAPITAL PROJECTS		TOTAL GOVERNMENTAL
FUNDS	
REVENUES								
Developer contributions	63,553		-		1,791		$	65,344	
Special assessments	271,771		581,932		-		853,703	
Miscellaneous revenue	614		-		-		614	
Investment earnings		-				35,205 			48,216 			83,421 	
TOTAL REVENUES	335,938		617,137		50,007		1,003,082	
EXPENDITURES
General government	320,053	-	-	320,053		
Physical environment	56,002	-	-	56,002		
Capital outlay	-	-	5,629,000	5,629,000		
Debt					
Principal	-	190,000	-	190,000		
Interest expense	-	330,743	-	330,743		
Bond issuance costs		-	 	-			334,975 		334,975 		
TOTAL EXPENDITURES	376,055	520,743	5,963,975	6,860,773		
EXCESS REVENUES OVER					
(UNDER) EXPENDITURES	(40,117)	96,394	(5,913,968)	(5,857,691)	
OTHER SOURCES (USES)					
Transfers in (out)	(5,000)	(260,000)	265,000	-	
Issuance of debt		-			718,872 		6,927,606 		7,646,478 	
TOTAL OTHER SOURCES (USES)	(5,000)
EXCESS REVENUES OVER	458,872	7,192,606	7,646,478		
(UNDER) EXPENDITURES
AND OTHER SOURCES (USES)	(45,117)	
555,266	
1,278,638	
1,788,787		
FUND BALANCE					
Beginning of year		29,610 		625,136 		4 		654,750 	
End of year	 $	(15,507)	 $ 1,180,402 	 $ 1,278,642 	 $	2,443,537 	
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
Year Ended September 30, 2023

Net Change in Fund Balances - Total Governmental Funds	$	1,788,787

Amount reported for governmental activities in the Statement of Activities are different because:
The issuance of long-term debt provides current financial resources to governmental funds. These transactions, however, have no effect on net
assets. This is the amount of long-term debt issued in the current period.	(7,646,478)
Governmental funds report capital outlays as expenditures. However, in the Statement of Activities, the costs of those assets are depreciated over their estimated useful lives:
Capital outlay	5,629,000
Repayment of long-term liabilities are reported as expenditures in the governmental fund financial statements, but such repayments reduce liabilities in the Statement of Net Position and are eliminated in the Statement of Activities:
Payments on long-term debt	190,000
Certain items reported in the Statement of Activities do not require the use of current financial resources and therefore are not reported expenditures in the governmental funds:
Change in accrued interest payable	(160,539) Provision for amortization of bond premium		4,266

Change in Net Position of Governmental Activities	 $	(194,964)

NOTE A- NATURE OF ORGANIZATION AND REPORTING ENTITY
Wind Meadows South Community Development District ("District”) was created on June 7, 2021 by the City Council of The City of Bartow, Ordinance No. 2021-10 pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.
The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District.
The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The majority of the Board members are affiliated with the Developer. The Supervisors are elected on an at large basis by the property owners within the District. The Board of Supervisors of the District exercise all powers granted to the District pursuant to Chapter 190, Florida Statutes.
The Board has the responsibility for:
Assessing and levying assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing Improvements.
The financial statements were prepared in accordance with Governmental Accounting Standards Board ("GASB") Statements. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District Board of Supervisors is considered to be financially accountable, and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District.
NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Government-Wide and Fund Financial Statements
The basic financial statements include both government-wide and fund financial statements. The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Government-Wide and Fund Financial Statements (continued)
The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment. Operating-type special assessments for maintenance and debt service are treated as charges for services and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Other Items not included among program revenues are reported instead as general revenues.
Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Assessments are recognized as revenues in the year for which they are levied. Grants and similar items are to be recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.
Governmental fund financial statements are reported using the economic financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period.
Expenditures are recorded when a liability is incurred, as under accrual accounting. Assessments
Assessments are non-ad valorem assessments on benefited lands within the District. Assessments are levied to pay for the operations and maintenance of the District. The fiscal year for which annual assessments are levied begins on October 1 with discounts available for payments through February 28 and become delinquent on April 1. The District has the option to collect annual assessments for operations that are billed and collected by the County Tax Collector. The amounts remitted to the District are net of applicable discounts or fees and include interest on monies held from the day of collection to the day of distribution.
Assessments and interest associated with the current fiscal period are considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when cash is received by the government.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Measurement Focus, Basis of Accounting and Financial Statement Presentation (continued)
The District reports the following major governmental funds:
General Fund
The general fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund.
When both restricted and unrestricted resources are available for use, it is the government's policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed.
Debt Service Fund
The debt service fund is used to account for the accumulation of resources for the annual payment of principal and interest of long-term debt.
Capital Projects Fund
The capital projects fund accounts for the financial resources to be used for the acquisition or construction of major infrastructure with the District.
Assets, Liabilities and Net Position or Equity

Restricted Assets

These assets represent cash and investments set aside pursuant to contractual restrictions. Deposits and Investments
The District's cash and cash equivalents are considered to be cash on hand and demand deposits (interest and non-interest bearing).

The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section 218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following:

The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;
Interest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Assets, Liabilities and Net Position or Equity (continued)

Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due. In addition, surplus funds may be deposited into certificates of deposit which are insured.
The District records all interest revenue related to investment activities in the respective funds and reports investments at fair value.
Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.

Capital Assets
Capital assets, which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government- wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation.
The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.

In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Depreciation expense is not reported in the governmental fund financial statements

Unearned Revenue
Governmental funds report unearned revenue in connection with resources that have been received, but not yet earned.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Assets, Liabilities and Net Position or Equity (continued)
Unearned Revenue
Governmental funds report unearned revenue in connection with resources that have been received, but not yet earned

Long-Term Obligations
In the government-wide financial statements long-term debt and other long-term obligations are reported as liabilities in the statement of net position. Bond premiums and discounts are deferred and amortized over the life of the Bonds. Bonds payable are reported net of applicable premiums or discounts. Bond issuance costs are expensed when incurred.
In the fund financial statements, governmental fund types recognize premiums and discounts, as well as issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.
Deferred Outflows/Inflows of Resources
The statement of net position reports, as applicable, a separate section for deferred outflows of resources. Deferred outflows of resources represent a consumption of net position that applies to future reporting period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until that time. For example, the District would record deferred outflows of resources related to debit amounts resulting from current and advance refundings resulting in the defeasance of debt (i.e. when there are differences between the reacquisition price and the net carrying amount of the old debt).
The statement of net position reports, as applicable, a separate section for deferred inflows of resources. Deferred inflows of resources represent an acquisition of net position that applies to future reporting period(s) and so will not be recognized as an inflow of resources (revenue) until that time. For example, when an asset is recorded in the governmental fund financial statements, but the revenue is not available, the District reports a deferred inflow of resources until such times as the revenue becomes available.

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The District has only one item, deferred revenue, which qualifies for reporting in this category.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Assets, Liabilities and Net Position or Equity (continued)
Fund Equity/Net Position
In the fund financial statements, governmental funds report non spendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change.
Committed fund balance - Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category.
Assigned fund balance - Includes spendable fund balance amounts that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board can assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year's appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.
The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.

Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government-wide financial statements are categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District’s Bond covenants or other contractual restrictions. Unrestricted net position consists of the net position not meeting the definition of either of the other two components.
Fund Deficit
At September 30, 2023, the District had a deficit fund balance of ($15,507) in the general fund.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Other Disclosures

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.

NOTE C - BUDGETARY INFORMATION
The District is required to establish a budgetary system and an approved Annual Budget. Annual Budgets are adopted on a basis consistent with generally accepted accounting principles for the general fund. All annual appropriations lapse at fiscal year end.

The District follows these procedures in establishing the budgetary data reflected in the financial statements.
Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1.
Public hearings are conducted to obtain public comments.
Prior to October 1, the budget is legally adopted by the District Board.
All budget changes must be approved by the District Board.
The budgets are adopted on a basis consistent with generally accepted accounting principles.
Unused appropriation for annually budgeted funds lapse at the end of the year.
NOTE D – DEPOSITS AND INVESTMENTS
Deposits
The District's cash balances, including certificates of deposit, were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act", requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses.

NOTE D – DEPOSITS AND INVESTMENTS
Investments
The District’s investments were held as follows at September 30, 2023:

Investment	Fair Value	Credit Risk		Maturities Money Market Mutual Funds - First			Weighted average of the
American Treasury Obligation CL Y Total Investments
$	3,122,485
$	3,122,485
S&P AAAm	fund portfolio: 15 days
Custodial credit risk - For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty, the District will not be able to recover the value of the investments or collateral securities that are in the possession of an outside party. The District has no formal policy for custodial risk. The investments listed in the schedule above are not evidenced by securities that exist in physical or book entry form.
Credit risk - For investments, credit risk is generally the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Investment ratings by investment type are included in the preceding summary of investments.
Concentration risk - The District places no limit on the amount the District may invest in any one issuer.
Interest rate risk - The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates.

Fair Value Measurement - When applicable, the District measures and records its investments using fair value measurement guidelines established in accordance with GASB Statements. The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques.
These guidelines recognize a three-tiered fair value hierarchy, in order of highest priority, as follows:
Level 1: Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access;
Level 2: Investments whose inputs - other than quoted market prices - are observable either directly or indirectly; and,
Level 3: Investments whose inputs are unobservable.

The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs.

NOTE E - CAPITAL ASSETS

Capital asset activity for the fiscal year ended September 30, 2023 was as follows:

Governmental activities:
Capital assets, not being depreciated:
Balance
10/01/2022	Increases	Decreases

Balance 09/30/2023

Construction in progress
Total capital assets, not being
$ 8,406,012
$ 5,629,000	$	-

$ 14,035,012

depreciated	8,406,012	5,629,000	-	14,035,012

Governmental activities capital assets - net

$ 8,406,012

$ 5,629,000	$	-

$ 14,035,012

NOTE F – LONG-TERM LIABILITIES
$9,335,000 Special Assessment Bonds, Series 2021 – On October 15, 2021 the District issued
$9,335,000 in Special Assessment Bonds, Series 2021. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the property within the District. The Bonds are payable May, 2052. The Bonds bear interest ranging from 2.44% to 4.0% payable semi-annually on the first day of each May and November. Principal is due serially each May 1, commencing May 2023.

$7,655,000 Special Assessment Bonds, Series 2023 – On May 11, 2023 the District issued
$7,655,000 in Special Assessment Bonds, Series 2023. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the property within the District. The Bonds are payable May, 2053. The Bonds bear interest ranging from 5.625% to 6.5% payable semi-annually on the first day of each May and November. Principal is due serially each May 1, commencing May 2024.

The Bond Indenture has certain restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agreed to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The requirements have been met for the fiscal year ended September 30, 2023.

NOTE F – LONG-TERM LIABILITIES (CONTINUED)
The following is a summary of activity in the long-term debt of the District for the year ended September 30, 2023:
	Balance
10/1/2022	
Additions	
Deletions	Balance
9/30/2023	Due Within
One Year	
Special Assessment Bonds, Series 2021	
$	9,335,000	
$	-	
$	190,000	
$	9,145,000	
$ 195,000	
Special Assessment Bonds, Series 2023	
-	
7,655,000	
-	
7,655,000	
110,000	
	9,335,000	7,655,000	190,000	16,800,000	305,000	
Unamortized bond premium	166,605		4,266	162,339		
Unamortized bond discount	-	(8,522)	-	(8,522)	-	
	$	9,501,605	$ 7,646,478	$	194,266	$ 16,953,817	$ 305,000	

The annual requirements to amortize the principal and interest of bonded debt outstanding as of September 30, 2023 are as follows:

September 30,		Principal		Interest		Total	
2024		305,000		728,367		1,033,367	
2025		315,000		730,228		1,045,228	
2026		325,000		720,253		1,045,253	
2027		335,000		709,933		1,044,933	
2028		345,000		698,113		1,043,113	
2029-2033		1,940,000		3,291,880		5,231,880	
2034-2038		2,385,000		2,861,290		5,246,290	
2039-2043		2,950,000		2,311,625		5,261,625	
2044-2048		3,710,000		1,567,813		5,277,813	
2049-2053		4,190,000		593,169		4,783,169	
		$ 16,800,000		$ 14,212,671		$	31,012,671	

NOTE G - MANAGEMENT COMPANY

The District has contracted with a management company to perform services which include financial and accounting advisory services. Certain employees of the management company also serve as officers of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, computer and other administrative costs.

NOTE H - RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; natural disasters; and environmental remediation. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. Settled claims from these risks have not exceeded commercial insurance coverage over the past three years
STATEMENT OF REVENUES AND EXPENDITURES BUDGET AND ACTUAL – GENERAL FUND
Year Ended September 30, 2023

	VARIANCE				
	WITH FINAL				
	BUDGET				
	ORIGINAL	FINAL		POSITIVE	
	  BUDGET		  BUDGET			ACTUAL		  (NEGATIVE) 	
REVENUES
Developer contributions	
$	40,010	
$ 130,792	
$	63,553	
$	(67,239)	
Special assessments	270,400	270,400	271,771	1,371	
Miscellaneous revenue		-			-			614 		614 	
TOTAL REVENUES	310,410	401,192	335,938	(65,254)	

EXPENDITURES
Current
General government	134,910		134,910		320,053		(185,143)	
Physical environment		165,500 			256,282 			56,002 		200,280	
TOTAL EXPENDITURES	300,410		391,192		376,055		15,137	

EXCESS OF REVENUES OVER								
(UNDER) EXPENDITURES	 $	10,000 		 $	10,000 		(40,117)		 $	(50,117)	
OTHER FINANCING SOURCES								
Capital Reserve Transfer	(10,000)		(10,000)		(5,000)		5,000	

EXCESS OF REVENUES OVER (UNDER) EXPENDITURES
AND OTHER SOURCES (USES)	

 $	-		

 $	-		

(45,117)	

$	

(45,117)			
FUND BALANCES
Beginning of year		29,610 
End of year	 $	(15,507)
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget for the general fund. The District’s budgeting process is based on estimates of cash receipts and cash expenditures which are approved by the Board. The budget approximates a basis consistent with accounting principles generally accepted in the United States of America (generally accepted accounting principles).

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors, Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2023.

The variance between budgeted and actual general fund revenues is considered significant. The actual general fund expenditures for the current fiscal year were lower than budgeted amounts due primarily to anticipated costs which were not incurred in the current fiscal year. The actual general fund revenues for the current fiscal year were lower than budgeted due to developer contributions that were anticipated in the current fiscal year but were not received. The deficit will be funded with future developer contributions as needed.
DIBARTOLOMEO, MCBEE, HARTLEY & BARNES, P.A.
CERTIFIED PUBLIC ACCOUNTANTS

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

To the Board of Directors
Wind Meadows South Community Development District City of Bartow, Florida
We have audited in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to the financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of Wind Meadows South Community Development District, as of September 30, 2023 and for the year ended September 30, 2023, which collectively comprise the Wind Meadows South Community Development District’s basic financial statements and have issued our report thereon dated June 21, 2024.

Internal Control Over Financial Reporting
In planning and performing our audit, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control over financial reporting.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

2222 Colonial Road, Suite 200• Fort Pierce, Florida 34950•772-461-8833 • Fax: 772-461-8872 591 S.E. Port St. Lucie Blvd., •Port St. Lucie, Florida 34984•772-878-1952•Fax: 772-878-1709
Member AICPA	Member AICPA Division for CPA Firms	Member FICPA Private Company Practice Section
WWW.DMHBCPA.NET
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report
This report is intended solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

DiBartolomeo, McBee, Hartley & Barnes, P.A. Fort Pierce, Florida
June 21, 2024

- 29 -
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

To the Board of Directors
Wind Meadows South Community Development District City of Bartow, Florida

We have examined the District's compliance with the requirements of Section 218.415, Florida Statutes with regards to the District's investments during the year ended September 30, 2023. Management is responsible for the District's compliance with those requirements. Our responsibility is to express an opinion on the District's compliance based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about the District's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on the District's compliance with specified requirements.

In our opinion, the District complied, in all material respects, with the aforementioned requirements for the year ended September 30, 2023.
This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, management, and the Board of Supervisors of Wind Meadows South Community Development District, City of Bartow, Florida and is not intended to be and should not be used by anyone other than these specified parties.

DiBartolomeo, McBee Hartley & Barnes, P.A. Fort Pierce, Florida
June 21, 2024

Management Letter

To the Board of Supervisors
Wind Meadows South Community Development District City of Bartow, Florida

Report on the Financial Statements
We have audited the financial statements of Wind Meadows South Community Development District as of and for the fiscal year ended September 30, 2023, and have issued our report thereon dated June 21, 2024.

Auditor’s Responsibility

We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States and Chapter 10.550, Rules of the Auditor General.

Other Reports and Schedule
We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards; and Independent Accountant’s Report on an examination conducted in accordance with AICPA Professional Standards, Section 601, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports and schedule, which are dated June 21, 2024, should be considered in conjunction with this management letter.

Prior Audit Findings
Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. There were no findings or recommendations made in the preceding annual audit report.

Official Title and Legal Authority
Section 10.554(1)(i)4., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in this management letter, unless disclosed in the notes to the financial statements. The information required is disclosed in the notes to the financial statements.
Financial Condition
Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether or not the District has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific condition(s) met. In connection with our audit, we determined that the District did not meet any of the conditions described in Section 218.503(1), Florida Statutes.
Pursuant to Sections 10.554(1)(i)5.b. and 10.556(8), Rules of the Auditor General, we applied financial condition assessment procedures for the District. It is management’s responsibility to monitor the District’s financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.
Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations.
Specific Information
As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)6, Rules of the Auditor General, the Wind Meadows South Community Development District reported:
The total number of district employees compensated in the last pay period of the District’s fiscal year as 0.
The total number of independent contractors to whom nonemployee compensation was paid in the last month of the district’s fiscal year as 3.
All compensation earned by or awarded to employees, whether paid or accrued, regardless of contingency as $0.
All compensation earned by or awarded to nonemployee independent contractors, whether paid or accrued, regardless of contingency as $6,353,349.
The District does not have any construction projects with a total cost of at least $65,000 that are scheduled to begin on or after October 1 of the fiscal year being reported.
The District did not amend its final adopted budget under Section 189.016(6), Florida Statutes.
As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)7, Rules of the Auditor General, the Wind Meadows South Community Development District reported:
The rate or rates of non-ad valorem special assessments imposed by the District range from
$699 to $1344 per residential unit.
The total amount of special assessments collected by or on behalf of the District as
$853,702.
The total amount of outstanding bonds issued by the district as $16,953,817.

Additional Matters
Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance. In connection with our audit, we did not have any such findings.
Purpose of this Letter
Our management letter is intended solely for the information and use of Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, the Board of Supervisors, and applicable management, and is not intended to be and should not be used by anyone other than these specified parties.

DiBartolomeo, McBee, Hartley & Barnes, P.A. Fort Pierce, Florida
June 21, 2024

Section X
DIBARTOLOMEO, MCBEE, HARTLEY & BARNES, P.A.
CERTIFIED PUBLIC ACCOUNTANTS

May 10, 2024

Wind Meadows South Community Development District Board of Supervisors
We are pleased to confirm our understanding of the services we are to provide Wind Meadows South Community Development District, (“the District”) for the fiscal year ended September 30, 2024 and with an option for four (4) additional annual renewals for fiscal years ended 2025, 2026, 2027 and 2028.
Audit Scope and Objectives
We will audit the financial statements of the governmental activities, the aggregate discretely presented component units, each major fund (general fund, debt service fund, capital projects fund), and the aggregate remaining fund information, and the disclosures, which collectively comprise the basic financial statements of the District as of and for the years ended September 30, 2024, 2025, 2026, 2027 and 2028. In addition, we will examine the District’s compliance with the requirements of Section 218.415 Florida Statutes in accordance with Rule 10.556(10) of the Auditor General of the State of Florida. Accounting standards generally accepted in the United States of America (GAAP) provide for certain required supplementary information (RSI), such as management’s discussion and analysis (MD&A), to supplement the District‘s basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement we will apply certain limited procedures to the District‘s RSI in accordance with auditing standards generally accepted in the United States of America (GAAS). These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient appropriate evidence to express an opinion or provide any assurance. The following RSI is required by GAAP and will be subjected to certain limited procedures, but will not be audited.
Management’s Discussion and Analysis
Budgetary comparison schedule
The objectives of our audit are to obtain reasonable assurance as to whether the financial statements as a whole are free from material misstatement, whether due to fraud or error; issue an auditor’s report that includes our opinion about whether your financial statements are fairly presented, in all material respects, in conformity with GAAP; and report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. Misstatements, including omissions, can arise from fraud or error and are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment of a reasonable user made based on the financial statements.
Auditor’s Responsibilities for the Audit of the Financial Statements
We will conduct our audit in accordance with GAAS and will include tests of your accounting records and other procedures we consider necessary to enable us to express such opinions. As part of an audit in accordance with GAAS, we exercise professional judgment and maintain professional skepticism throughout the audit.

2222 Colonial Road, Suite 200 Fort Pierce, Florida 34950772-461-8833  Fax: 772-461-8872 591 S.E. Port St. Lucie Blvd., Port St. Lucie, Florida 34984772-878-1952Fax: 772-878-1709
Member AICPA	Member AICPA Division for CPA Firms	Member FICPA Private Company Practice Section
WWW.DMHBCPA.NET

We will evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management. We will also evaluate the overall presentation of the financial statements, including the disclosures, and determine whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We will plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is an unavoidable risk that some material misstatements may not be detected by us, even though the audit is properly planned and performed in accordance with GAAS. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. However, we will inform the appropriate level of management of any material errors, fraudulent financial reporting, or misappropriation of assets that comes to our attention. We will also inform the appropriate level of management of any violations of laws or governmental regulations that come to our attention, unless clearly inconsequential. Our responsibility as auditors is limited to the period covered by our audit and does not extend to any later periods for which we are not engaged as auditors.
We will also conclude, based on the audit evidence obtained, whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the government’s ability to continue as a going concern for a reasonable period of time.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, tests of the physical existence of inventories, and direct confirmation of receivables and certain assets and liabilities by correspondence with selected customers, creditors, and financial institutions. We will also request written representations from your attorneys as part of the engagement.
We may, from time to time and depending on the circumstances, use third-party service providers in serving your account. We may share confidential information about you with these service providers but remain committed to maintaining the confidentiality and security of your information. Accordingly, we maintain internal policies, procedures, and safeguards to protect the confidentiality of your personal information. In addition, we will secure confidentiality agreements with all service providers to maintain the confidentiality of your information and we will take reasonable precautions to determine that they have appropriate procedures in place to prevent the unauthorized release of your confidential information to others. In the event that we are unable to secure an appropriate confidentiality agreement, you will be asked to provide your consent prior to the sharing of your confidential information with the third-party service provider. Furthermore, we will remain responsible for the work provided by any such third-party service providers.
Our audit of the financial statements does not relieve you of your responsibilities.
Audit Procedures—Internal Control
We will obtain an understanding of the government and its environment, including internal control relevant to the audit, sufficient to identify and assess the risks of material misstatement of the financial statements, whether due to error or fraud, and to design and perform audit procedures responsive to those risks and obtain evidence that is sufficient and appropriate to provide a basis for our opinions. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentation, or the override of internal control. An audit is not designed to provide assurance on internal control or to identify deficiencies in internal control. Accordingly, we will express no such opinion. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards.
Audit Procedures—Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the District’s compliance with the provisions of applicable laws, regulations, contracts, and agreements. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion.

Other Services
We will also prepare the financial statements of Wind Meadows South Community Development District in conformity with accounting principles generally accepted in the United States of America based on information provided by you.

We will perform the services in accordance with applicable professional standards. The other services are limited to the financial statement services previously defined. We, in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities.
You agree to assume all management responsibilities for the financial statement preparation services and any other nonattest services we provide; oversee the services by designating an individual, preferably from senior management, with suitable skill, knowledge, or experience; evaluate the adequacy and results of the services; and accept responsibility for them.
Responsibilities of Management for the Financial Statements
Our audit will be conducted on the basis that you acknowledge and understand your responsibility for designing, implementing, and maintaining internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error, including monitoring ongoing activities; for the selection and application of accounting principles; and for the preparation and fair presentation of the financial statements in conformity with accounting principles generally accepted in the United States of America with the oversight of those charged with governance.
Management is responsible for making information available for the drafting of financial statements, all financial records, and related information available to us and for the accuracy and completeness of that information (including information from outside of the general and subsidiary ledgers). You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, such as records, documentation, identification of all related parties and all related-party relationships and transactions, and other matters; (2) additional information that we may request for the purpose of the audit; and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence. At the conclusion of our audit, we will require certain written representations from you about the financial statements and related matters.
Your responsibilities include adjusting the financial statements to correct material misstatements and confirming to us in the management representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements of each opinion unit taken as a whole.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws and regulations.
You are responsible for the preparation of the supplementary information in conformity with accounting principles generally accepted in the United States of America (GAAP). You agree to include our report on the supplementary information in any document that contains, and indicates that we have reported on, the supplementary information. You also agree to include the audited financial statements with any presentation of the supplementary information that includes our report thereon. Your responsibilities include acknowledging to us in the representation letter that (1) you are responsible for presentation of the supplementary information in accordance with GAAP; (2) you believe the supplementary information, including its form and content, is fairly presented in accordance with GAAP; (3) the methods of measurement or presentation have not changed from those used in the prior period (or, if they have changed, the reasons for such changes); and (4) you have disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the supplementary information.

Engagement Administration, Fees, and Other
We understand that your employees will prepare all cash or other confirmations we request and will locate any documents selected by us for testing.
Subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to a cognizant or oversight agency or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of DiBartolomeo, McBee, Hartley & Barnes, P.A. personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. Notwithstanding the foregoing, the parties acknowledge that various documents reviewed or produced during the conduct of the audit may be public records under Florida law.
We will complete the audit within prescribed statutory deadlines, which requires the District to submit its annual audit to the Auditor General no later than nine (9) months after the end of the audited fiscal year, with the understanding that your employees will provide information needed to perform the audit on a timely basis. Provided that such information and any necessary feedback is provided on a timely basis, we will submit a preliminary draft audit report for your review no later than May 15 following the fiscal year for which the audit is conducted, and will submit a final audit report for your review no later than June 15 following the fiscal year for which the audit is conducted.
The audit documentation for this engagement will be retained for a minimum of five years after the report release date. If we are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation.
Jim Hartley is the engagement partner and is responsible for supervising the engagement and signing the report or authorizing another individual to sign it. This agreement provides for a contract period of one (1) year with the option of four (4) additional, one-year renewals upon the written consent of both parties. Our fees for these services are not to exceed $3,200 for the year ending 2024, $3,300 for year ending 2025, $3,400 for year ending 2026, $3,500 for year ending 2027 and $3,600 for the year ending, 2028, respectively. The fee estimate is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary or if additional Bonds are issued, we will discuss it with you and arrive at a new fee estimate before we incur the additional costs. Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our report. You will be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket expenditures through the date of termination.
Either party may unilaterally terminate this agreement, with or without cause, upon thirty (30) days written notice. Upon any termination of this Agreement, the District will pay all invoices for services rendered prior to the date of the notice of termination but subject to any offsets that the District may have. Pursuant to Section 218.391, Florida Statutes, all invoices for fees or other compensation must be submitted in sufficient detail to demonstrate compliance with the terms of this engagement.
We shall take all necessary steps to ensure that the audit is completed in a timely fashion so that the financial reports and audits may be approved by the District’s Board of Supervisors within 180 days after the end of the fiscal year under review.
We agree and understand that Chapter 119, Florida Statutes, may be applicable to documents prepared in connection with the services provided hereunder and agree to cooperate with public record requests made there under. In connection with this Agreement, we agree to comply with all provisions of Florida’s public records laws, including but not limited to Section 119.0701, Florida Statutes, the terms of which are incorporated herein. Among other requirements, we will:
Keep and maintain public records required by the District to perform the service.

Upon request from the District’s custodian of public records, provide the District with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes or as otherwise provided by law.
Ensure that public records that 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 completion of the Agreement if the auditor does not transfer the records to the District.
Upon completion of this Agreement, transfer, at no cost, to the District all public records in possession of the auditor or keep and maintain public records required by the District to perform the service. If the auditor transfers all public records to the District upon completion of this Agreement, the auditor shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. If the auditor keeps and maintains public records upon completion of the Agreement, the auditor shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the District, upon request from the District’s custodian of public records, in a format that is compatible with the information technology systems of the District.
If auditor has questions regarding the application of Chapter 119, Florida statutes, to its duty to provide public records relating to this agreement, contact the public records custodian at: c/o Governmental Management Services – Central Florida LLC, 219 East Livingston Street, Orlando, Florida 32801, or recordrequest@gmscfl.com, phone: (407) 841-5524.
Reporting
We will issue a written report upon completion of our audit of Wind Meadows South Community Development District’s financial statements. Our report will be addressed to the Board of Supervisors of the District. Circumstances may arise in which our report may differ from its expected form and content based on the results of our audit. Depending on the nature of these circumstances, it may be necessary for us to modify our opinions, add a separate section, or add an emphasis-of-matter or other-matter paragraph to our auditor’s report, or if necessary, withdraw from this engagement. If our opinions are other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed opinions, we may decline to express opinions or withdraw from this engagement.
We appreciate the opportunity to be of service to Wind Meadows South Community Development District and believe this letter accurately summarizes the terms of our engagement, and, with any addendum, if applicable, is the complete and exclusive statement of the agreement between DiBartolomeo, McBee, Hartley & Barnes and the District with respect to the terms of the engagement between the parties. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the attached copy and return it to us.

DiBartolomeo, McBee, Hartley & Barnes, P.A.

RESPONSE:

This letter correctly sets forth the understanding of Wind Meadows South Community Development District

Signature:   		 Title:    Chairman		 Date:     5/10/2024		

Section XI

Section C

Sign Repair

Section D

Section 1

	Summary of Invoices	

May 1, 2024 to June 30, 2024

Fund	Date	Check No.'s	Amount	

General Fund				
	5/6/24	240-248	$	18,700.21	
	5/13/24	249-252	$	7,394.90	
	5/20/24	253	$	3,081.84	
	5/28/24	254-255	$	1,972.88	
	6/3/24	256-260	$	4,438.06	
	6/10/24	261-268	$	13,443.20	
	6/17/24	269-271	$	6,580.67	
	6/24/24	272-275	$	17,584.34	
Total			$	73,196.10	
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/03/24	PAGE	1
*** CHECK DATES 05/01/2024 - 06/30/2024 ***	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	#
5/06/24 00016	4/30/24 17553	202404 320-53800-47000	*	225.00
LAKE MAINTENANCE-APR24
AQUATIC WEED MANAGEMENT, INC.	225.00 000240
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/06/24 00027	4/30/24 12217	202404 330-57200-48200	*	1,010.00
CLEANING SVCS-APR24
CSS CLEAN STAR SERVICES OF CFL	1,010.00 000241
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/06/24 00024	5/01/24 53-BID-7 202405 330-57200-48503	*	280.00
POOL PERMIT-FY24
FLORIDA DEPT OF HEALTH IN POLK CNTY	280.00 000242
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/06/24 00001	3/29/24 76	202403 320-53800-48000	*	585.22
RPCL POLE/STRAIGHTEN SIGN
GOVERNMENTAL MANAGEMENT SERVICES	585.22 000243
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/06/24 00010	4/30/24 22244	202404 310-51300-31100	*	250.00
BOS MEETING-04.18.24
HUNTER ENGINEERING, INC.	250.00 000244
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/06/24 00028	5/01/24 12438	202405 320-53800-46200	*	8,339.82
LANDSCAPE MAINT-MAY24
5/01/24 12439	202405 320-53800-46200	*	2,500.00
ONE TIME CUT PHASE 2
PRINCE & SONS, INC.	10,839.82 000245
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/06/24 00021	5/01/24 22659	202405 330-57200-48500	*	2,500.00
POOL MAINTENANCE-MAY24
RESORT POOL SERVICES	2,500.00 000246
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/06/24 00035	4/30/24 11714918 202404 330-57200-34500	*	2,674.88
SECURITY SVCS-APR24
SECURITAS SECURITY SERVICES USA,INC	2,674.88 000247
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/06/24 00013	4/15/24 91130	202404 320-53800-47300	*	335.29
REPAIR/REPLACE VALVE
WEBER ENVIRONMENTAL SERVICES, INC.	335.29 000248
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/13/24 00020	4/25/24 072-2200 202404 320-53800-43200	*	11.61
4017 GREY HERON-APR24
CITY OF BARTOW	11.61 000249
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/13/24 00038	4/30/24 00063987 202404 310-51300-48000	*	426.31
NOT OF BOS MEET-04.01.24
4/30/24 00063987 202404 310-51300-48000	*	383.20
REQ FOR PROPOSAL-04.22.24
GANNETT MEDIA CORP	809.51 000250
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/03/24	PAGE	2
*** CHECK DATES 05/01/2024 - 06/30/2024 ***	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
74	202405 310-51300-34000
MANAGEMENT FEES-MAY24
74	202405 310-51300-35200
WEBSITE MANAGEMENT-MAY24
74	202405 310-51300-35100
INFORMATION TECH-MAY24
74	202405 310-51300-31300
DISSEMINATION SVCS-MAY24
74	202405 330-57200-48300
AMENITY ACCESS-MAY24
74	202405 310-51300-51000
OFFICE SUPPLIES-MAY24
74	202405 310-51300-42000
POSTAGE-MAY24
75	202405 320-53800-34000
FIELD MANAGEMENT-MAY24
GOVERNMENTAL MANAGEMENT SERVICES	5,848.44 000251
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/13/24 00023	5/06/24 3645318A 202404 330-57200-43000	*	21.12
1600 QUIET QUAIL-APR24
5/06/24 3654807A 202404 330-57200-43000	*	704.22
1785 QUIET QUAIL-APR24
LAKELAND ELECTRIC	725.34 000252
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/20/24 00005	5/12/24 9449	202404 310-51300-31500	*	3,081.84
ATTORNEY SVCS-APR24
KILINSKI VAN WYK, PLLC	3,081.84 000253
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/28/24 00032	4/16/24 32895	202404 330-57200-48100	*	120.00
PEST CONTROL-APR24

LAKE MAINTENANCE-MAY24

AQUATIC WEED MANAGEMENT, INC.	225.00 000256
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/03/24 00027	5/27/24 12427	202405 330-57200-48200	*	1,000.00
CLEANING SVCS-MAY24
CSS CLEAN STAR SERVICES OF CFL	1,000.00 000257
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/03/24 00022	5/23/24 109443	202405 330-57200-48000	*	2,383.54
GATE CARD READER/STRIKE
CURRENT DEMANDS ELECTRICAL &	2,383.54 000258
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/03/24	PAGE	3
*** CHECK DATES 05/01/2024 - 06/30/2024 ***	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	#
6/03/24 00028	5/22/24 12763	202405 320-53800-47300	*	479.52
REPAIR LAT BRK/VALVE/WIRE
PRINCE & SONS, INC.	479.52 000259
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/03/24 00021	5/27/24 22954	202405 330-57200-48000	*	350.00
2 NEW LIFE RINGS
RESORT POOL SERVICES	350.00 000260
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/10/24 00036	6/06/24 7577-06- 202406 310-51300-31200	*	450.00
ARBITRAGE-SERIES 2023 AA2
AMTEC	450.00 000261
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/10/24 00020	5/28/24 072-2200 202405 320-53800-43200	*	11.61
4017 GREY HERON-MAY24
CITY OF BARTOW	11.61 000262
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/10/24 00022	6/05/24 109627	202405 330-57200-48000	*	295.21
INSTALL TRIM/REKEY
CURRENT DEMANDS ELECTRICAL &	295.21 000263
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/10/24 00038	5/31/24 00064628 202405 310-51300-48000	*	435.89
NOT OF AUDIT SEL/BOS MEET
GANNETT MEDIA CORP	435.89 000264
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/10/24 00023	6/06/24 3645318M 202405 330-57200-43000	*	21.01
1600 QUIET QUAIL-MAY24
6/06/24 3654807M 202405 330-57200-43000	*	726.70
1785 QUIET QUAIL-MAY24
LAKELAND ELECTRIC	747.71 000265
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/10/24 00035	5/31/24 11751016 202405 330-57200-34500	*	3,295.05
SECURITY SVCS-MAY24
SECURITAS SECURITY SERVICES USA,INC	3,295.05 000266
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/10/24 00018	5/24/24 7336360	202405 300-15500-10000	*	2,482.74
TRUSTEE FEES-S23 AA2 FY25
5/24/24 7336360	202405 310-51300-32300	*	1,773.39
TRUSTEE FEES-S23 AA2 FY24
US BANK	4,256.13 000267
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/10/24 00019	6/10/24 06102024 202406 300-20700-10200	*	3,951.60
TRSFR OF TAX RECEIPTS-S21
WIND MEADOWS SOUTH CDD/US BANK	3,951.60 000268
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/17/24 00032	5/07/24 33473	202405 330-57200-48100	*	235.00
PEST CONTROL-MAY24
ALL AMERICAN LAWN & TREE SPECIALIST	235.00 000269
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/03/24	PAGE	4
*** CHECK DATES 05/01/2024 - 06/30/2024 ***	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	#
78	202406 310-51300-34000
MANAGEMENT FEES-JUN24
78	202406 310-51300-35200
WEBSITE MANAGEMENT-JUN24
78	202406 310-51300-35100
INFORMATION TECH-JUN24
78	202406 310-51300-31300
DISSEMINATION SVCS-JUN24
78	202406 330-57200-48300
AMENITY ACCESS-JUN24
78	202406 310-51300-51000
OFFICE SUPPLIES-JUN24
78	202406 310-51300-42000
POSTAGE-JUN24
78	202406 310-51300-42500
COPIES-JUN24
79	202406 320-53800-34000
FIELD MANAGEMENT-JUN24
GOVERNMENTAL MANAGEMENT SERVICES	5,845.67 000270
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/17/24 00010	5/31/24 22272	202405 310-51300-31100	*	125.00
REVIEW & APP REQ-5.3.24
5/31/24 22272	202405 310-51300-31100	*	125.00
REVIEW & APP REQ-5.20.24
5/31/24 22273	202405 310-51300-31100	*	250.00
BOS MEETING-05.08.24
HUNTER ENGINEERING, INC.	500.00 000271
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/24/24 00005	6/23/24 9704	202405 310-51300-31500	*	1,391.34
ATTORNEY SVCS-MAY24
KILINSKI VAN WYK, PLLC	1,391.34 000272
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/24/24 00028	6/01/24 12920	202406 320-53800-46200	*	11,119.75
LANDSCAPE MAINT-JUN24
PRINCE & SONS, INC.	11,119.75 000273
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/24/24 00021	6/01/24 23127	202406 330-57200-48500	*	2,500.00
POOL MAINTENANCE-JUN24
RESORT POOL SERVICES	2,500.00 000274
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/24/24 00013	5/01/24 92166	202405 320-53800-46200	*	2,573.25
LANDSCAPE MAINT-MAY24
WEBER ENVIRONMENTAL SERVICES, INC.	2,573.25 000275
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	73,196.10 WINM WIND MEADOWS	CWRIGHT
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/03/24	PAGE	5
*** CHECK DATES 05/01/2024 - 06/30/2024 ***	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	#

TOTAL FOR REGISTER	73,196.10

WINM WIND MEADOWS	CWRIGHT

Section 2

Wind Meadows South
Community Development District

Unaudited Financial Reporting
May 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					
	Combined Balance Sheet May 31, 2024					
	General Fund	Debt Service Fund	Capital Projects Fund	Capital Reserve
Fund	Totals Governmental Funds	
Assets:
Operating Account Prepaid Expenses
Due From General Fund Investments:
Series 2021 Reserve Revenue Series 2023 Reserve Revenue
Construction	

$	301,920
$	2,483
$	-

$	-
$	-

$	-
$	-
$	-	

$	-
$	-
$	6,680

$	260,000
$	200,291

$	523,525
$	32,304
$	-	

$	-
$	-
$	-

$	-
$	-

$	-
$	-
$	3,516	

$
$
$

$
$

$
$
$	

-	$	301,920
-	$	2,483
-	$	6,680

-	$	260,000
-	$	200,291

-	$	523,525
-	$	32,304
-	$	3,516	
Total Assets	$	304,402	$	1,022,799	$	3,516	$	-	$	1,330,717	
Liabilities: Accounts Payable Retainage Payable
Due To Debt Service	

$	18,179
$	-
$	6,680	

$	-
$	-
$	-	

$	-
$	165,011
$	-	

$
$
$	

-	$	18,179
-	$	165,011
-	$	6,680	
Total Liabilities	$	24,859	$	-	$	165,011	$	-	$	189,870	

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

$	2,483

$	-
$	-
$	-
$	277,060	

$	-

$	466,971
$	555,829
$	-
$	-	

$	-

$	-
$	-
$	(161,496)
$	-	

$

$
$
$
$	

-	$	2,483

-	$	466,971
-	$	555,829
-	$	(161,496)
-	$	277,060	
Total Fund Balances	$	279,543	$	1,022,799	$	(161,496)	$	-	$	1,140,847	
						
Total Liabilities & Fund Balance	$	304,402	$	1,022,799	$	3,516	$	-	$	1,330,717	

	Adopted	Prorated Budget	Actual		
	Budget	Thru 05/31/24	Thru 05/31/24	Variance	

Revenues					
Assessments - Tax Roll	$	475,662	$	475,662	$	475,400	$	(262)	
Assessments - Direct	$	97,192	$	97,192	$	72,894	$	(24,298)	
Miscellaneous Income	$	-	$	-	$	30	$	30	
Total Revenues	$	572,854	$	572,854	$	548,324	$	(24,530)	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	8,000	$	-	$	8,000	
Engineering	$	15,000	$	10,000	$	2,750	$	7,250	
Attorney	$	25,000	$	16,667	$	9,657	$	7,010	
Annual Audit	$	5,000	$	-	$	-	$	-	
Assessment Administration	$	5,000	$	5,000	$	5,000	$	-	
Arbitrage	$	900	$	900	$	900	$	-	
Dissemination	$	6,000	$	4,000	$	4,000	$	-	
Trustee Fees	$	9,041	$	5,814	$	5,814	$	-	
Management Fees	$	38,588	$	25,725	$	25,725	$	-	
Information Technology	$	1,800	$	1,200	$	1,200	$	-	
Website Maintenance	$	1,200	$	800	$	800	$	-	
Postage & Delivery	$	1,000	$	667	$	661	$	6	
Insurance	$	6,325	$	6,325	$	5,563	$	762	
Printing & Binding	$	1,000	$	667	$	-	$	667	
Legal Advertising	$	7,500	$	5,000	$	3,171	$	1,829	
Contingency	$	1,000	$	1,000	$	1,818	$	(818)	
Office Supplies	$	625	$	417	$	18	$	398	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative:	$	137,154	$	92,356	$	67,252	$	25,104	
Operations and Maintenance Expenditures					
Field Operations
Property Insurance	

$	7,500	

$	7,500	

$	13,937	

$	(6,437)	
Field Management	$	15,750	$	10,500	$	10,500	$	-	
Landscape Maintenance	$	145,000	$	96,667	$	71,029	$	25,638	
Landscape Replacement	$	20,000	$	13,333	$	-	$	13,333	
Lake Maintenance	$	3,500	$	2,333	$	1,800	$	533	
Streetlights	$	15,000	$	10,000	$	-	$	10,000	
Electric - Field	$	5,500	$	3,667	$	-	$	3,667	
Water & Sewer - Field	$	50,000	$	33,333	$	28,215	$	5,118	
Sidewalk & Asphalt Maintenance	$	2,500	$	1,667	$	-	$	1,667	
Irrigation Repairs	$	8,000	$	5,333	$	1,281	$	4,052	
General Repairs & Maintenance	$	15,000	$	10,000	$	2,406	$	7,594	
Field Contingency	$	7,500	$	5,000	$	-	$	5,000	
Subtotal Field Expenditures	$	295,250	$	199,333	$	129,168	$	70,165	

	Adopted	Prorated Budget	Actual		
	Budget	Thru 05/31/24	Thru 05/31/24	Variance	

Amenity Expenditures
Amenity - Electric	

$	18,000	

$	12,000	

$	7,167	

$	4,833	
Amenity - Water	$	10,000	$	6,667	$	1,009	$	5,658	
Internet	$	3,000	$	2,000	$	993	$	1,007	
Pest Control	$	2,200	$	1,467	$	1,075	$	392	
Janitorial Service	$	15,000	$	10,000	$	8,070	$	1,930	
Security Services	$	27,500	$	18,333	$	10,476	$	7,857	
Pool Maintenance	$	30,000	$	20,000	$	20,000	$	-	
Pool Permit	$	-	$	-	$	280	$	(280)	
Amenity Repairs & Maintenance	$	12,000	$	8,000	$	7,417	$	583	
Amenity Access Management	$	5,250	$	5,250	$	5,365	$	(115)	
Contingency	$	7,500	$	5,000	$	-	$	5,000	
Subtotal Amenity Expenditures	$	130,450	$	88,717	$	61,852	$	26,864	
					
Total Operations and Maintenance:	$	425,700	$	288,050	$	191,020	$	97,030	
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	$	380,406	$	258,273	$	122,133	
					
Excess Revenues (Expenditures)	$	-		$	295,051		
					
Fund Balance - Beginning	$	-		$	(15,508)		
					
Fund Balance - Ending	$	-		$	279,543		

	Adopted	Prorated Budget	Actual		
	Budget	Thru 05/31/24	Thru 05/31/24	Variance	

Revenues:					
Assessments - Tax Roll	$	520,000	$	520,000	$	519,708	$	(292)	
Interest	$	-	$	-	$	17,561	$	17,561	
Total Revenues	$	520,000	$	520,000	$	537,269	$	17,269	

Expenditures:					
Interest - 11/1	$	163,091	$	163,091	$	163,091	$	-	
Principal - 5/1	$	195,000	$	195,000	$	195,000	$	-	
Interest - 5/1	$	163,091	$	163,091	$	163,091	$	-	
Total Expenditures	$	521,183	$	521,183	$	521,183	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	(1,183)	$	(1,183)	$	16,086	$	17,269	
					
Fund Balance - Beginning	$	190,708		$	450,885		
					
Fund Balance - Ending	$	189,525		$	466,971		

Revenues:					
Assessments - Direct Bill	$	-	$	-	$	55,616	$	55,616	
Assessments - Lot Closings	$	-	$	-	$	261,222	$	261,222	
Interest	$	-	$	-	$	21,296	$	21,296	
Total Revenues	$	-	$	-	$	338,133	$	338,133	

Expenditures:					
Interest - 11/1	$	-	$	-	$	201,092	$	(201,092)	
Principal - 5/1	$	-	$	-	$	110,000	$	(110,000)	
Interest - 5/1	$	-	$	-	$	201,092	$	(201,092)	
Total Expenditures	$	-	$	-	$	512,184	$	(512,184)	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	-	$	(174,051)	$	850,317	

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	363	$	363	
Total Other Financing Sources/(Uses)	$	-	$	-	$	363	$	363	
					
Net Change in Fund Balance	$	-	$	(173,688)		
					
Fund Balance - Beginning	$	-	$	729,517		
					
Fund Balance - Ending	$	-	$	555,829		

Revenues

Interest	

$	

-	$	

-	$	18,507	

$	18,507	
Total Revenues	$	-	$	-	$	18,507	$	18,507	

Expenditures:

Capital Outlay - Construction	

$	

-	$	

-	$	1,453,282	

$	(1,453,282)	
Total Expenditures	$	-	$	-	$	1,453,282	$	(1,453,282)	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	-	$	(1,434,775)	$	1,471,788	

Other Financing Sources/(Uses)

Transfer In/(Out)	

$	

-	$	

-	$	(363)	

$	(363)	
Total Other Financing Sources (Uses)	$	-	$	-	$	(363)	$	(363)	
					
Net Change in Fund Balance	$	-	$	(1,435,138)		
					
Fund Balance - Beginning	$	-	$	1,273,643		
					
Fund Balance - Ending	$	-	$	(161,496)		

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		$	-		

Revenues										
Assessments - On Roll	$	-	$	3,470	$	458,724	$	4,734	$	1,169	$	1,193	$	3,615	$	2,496	$	-  $	-  $	-  $	-  $	475,400	
Assessments - Direct	$	72,894	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	72,894	
Miscellaneous Income	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	30	$	-  $	-  $	-  $	-  $	30	
Total Revenues	$	72,894	$	3,470	$	458,724	$	4,734	$	1,169	$	1,193	$	3,615	$	2,526	$	-  $	-  $	-  $	-  $	548,324	

Expenditures:										
General & Administrative:										
Supervisor Fees	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-	
Engineering	$	-	$	250	$	1,375	$	-	$	-	$	375	$	250	$	500	$	-  $	-  $	-  $	-  $	2,750	
Attorney	$	1,299	$	1,462	$	367	$	403	$	76	$	1,577	$	3,082	$	1,391	$	-  $	-  $	-  $	-  $	9,657	
Annual Audit	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-	
Assessment Administration	$	5,000	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	5,000	
Arbitrage	$	-	$	-	$	-	$	-	$	900	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	900	
Dissemination	$	500	$	500	$	500	$	500	$	500	$	500	$	500	$	500	$	-  $	-  $	-  $	-  $	4,000	
Trustee Fees	$	-	$	4,041	$	-	$	-	$	-	$	-	$	-	$	1,773	$	-  $	-  $	-  $	-  $	5,814	
Management Fees	$	3,216	$	3,216	$	3,216	$	3,216	$	3,216	$	3,216	$	3,216	$	3,216	$	-  $	-  $	-  $	-  $	25,725	
Information Technology	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	-  $	-  $	-  $	-  $	1,200	
Website Maintenance	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	-  $	-  $	-  $	-  $	800	
Postage & Delivery	$	56	$	23	$	14	$	218	$	43	$	16	$	162	$	129	$	-  $	-  $	-  $	-  $	661	
Insurance	$	5,563	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	5,563	
Printing & Binding	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-	
Legal Advertising	$	1,533	$	-	$	-	$	-	$	393	$	-	$	810	$	436	$	-  $	-  $	-  $	-  $	3,171	
Contingency	$	38	$	38	$	39	$	38	$	1,541	$	40	$	41	$	41	$	-  $	-  $	-  $	-  $	1,818	
Office Supplies	$	1	$	3	$	6	$	0	$	1	$	1	$	4	$	3	$	-  $	-  $	-  $	-  $	18	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	175	
Total General & Administrative:	$	17,630	$	9,783	$	5,766	$	4,626	$	6,920	$	5,975	$	8,314	$	8,240	$	-  $	-  $	-  $	-  $	67,252	

Operations and Maintenance Ex

Field Operations Property Insurance Field Management
Landscape Maintenance Landscape Replacement Lake Maintenance Streetlights
Electric - Field
Water & Sewer - Field
Sidewalk & Asphalt Maintenanc Irrigation Repairs
General Repairs & Maintenance Field Contingency

- 1,313
,413
- 225
-
- 3,581
- 480
-
-

,937
,500
,029
- 1,800
-
-
,215
- 1,281
2,406
-

Total Field Expenses	$	24,500	$	11,217	$	14,673	$	15,383	$	14,904	$	14,654	$	14,826	$	19,011	$	-	$	-  $	-  $	-  $	129,168	

Amenity Expenditures											
Amenity - Electric	$	1,122	$	1,165	$	1,114	$	768	$	762	$	763	$	725	$	748	$	-	$	-  $	-  $	-  $	7,167	
Amenity - Water	$	141	$	156	$	146	$	111	$	91	$	111	$	126	$	126	$	-	$	-  $	-  $	-  $	1,009	
Internet	$	-	$	-	$	-	$	-	$	-	$	883	$	55	$	55	$	-	$	-  $	-  $	-  $	993	
Pest Control	$	120	$	120	$	120	$	120	$	120	$	120	$	120	$	235	$	-	$	-  $	-  $	-  $	1,075	
Janitorial Service	$	1,010	$	1,000	$	1,010	$	1,010	$	1,020	$	1,010	$	1,010	$	1,000	$	-	$	-  $	-  $	-  $	8,070	
Security Services	$	-	$	-	$	-	$	690	$	645	$	3,171	$	2,675	$	3,295	$	-	$	-  $	-  $	-  $	10,476	
Pool Maintenance	$	2,500	$	2,500	$	2,500	$	2,500	$	2,500	$	2,500	$	2,500	$	2,500	$	-	$	-  $	-  $	-  $	20,000	
Pool Permit	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	280	$	-	$	-  $	-  $	-  $	280	
Amenity Repairs & Maintenance	$	591	$	243	$	541	$	650	$	510	$	-	$	1,853	$	3,029	$	-	$	-  $	-  $	-  $	7,417	
Amenity Access Management	$	1,770	$	970	$	438	$	438	$	438	$	438	$	438	$	438	$	-	$	-  $	-  $	-  $	5,365	
Contingency	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-	
Total Amenity Expenses	$	7,254	$	6,154	$	5,869	$	6,287	$	6,086	$	8,996	$	9,502	$	11,705	$	-	$	-  $	-  $	-  $	61,852	
											
Total Operations and Maintenance:	$	31,754	$	17,371	$	20,541	$	21,670	$	20,990	$	23,649	$	24,328	$	30,716	$	-	$	-  $	-  $	-  $	191,020	

Other Expenditures											
Capital Reserves - Transfer	$	5,000	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	5,000	
Total Other Expenditures	$	5,000	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	5,000	
											
Total Expenditures	$	44,385	$	27,154	$	26,307	$	26,296	$	27,909	$	29,624	$	32,642	$	38,956	$	-	$	-  $	-  $	-  $	258,273	
											
Excess Revenues (Expenditures)	$	28,509	$	(23,684)	$	432,417	$	(21,562)	$	(26,740)	$	(28,431)	$	(29,027)	$	(36,430)	$	-	$	-  $	-  $	-  $	295,051	
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	
2/9/24	01/01/24-01/31/24	$	2,573.57	$	77.21	$	49.93	$	-	$	-	$	2,446.43	$	1,168.75	$	1,277.68	$	2,446.43	
3/13/24	02/01/24-02/29/24	$	2,573.57	$	25.73	$	50.96	$	-	$	-	$	2,496.88	$	1,192.85	$	1,304.03	$	2,496.88	
4/10/24	03/01/24-03/31/24	$	7,720.71	$	-	$	154.41	$	-	$	-	$	7,566.30	$	3,614.70	$	3,951.60	$	7,566.30	
5/20/24	01/01/24-03/31/24	$	-	$	-	$	-	$	28.45	$	-	$	28.45	$	13.59	$	14.86	$	28.45	
5/31/24	04/01/24-04/30/24	$	5,301.54	$	-	$	106.03	$	-	$	-	$	5,195.51	$	2,482.09	$	2,713.42	$	5,195.51	
	Total	$  1,065,612.38	$	41,947.76	$	20,473.30	$	2,623.23	$	10,706.05	$	995,108.50	$	475,400.29	$	519,708.21	$ 995,108.50	

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		
2/21/24	2/1/24	1134	$	24,297.87	$	-	$	24,297.87	$	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	$	72,893.62	$	72,893.62	$	-	
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)	
LESS: PRINCIPAL PAYMENT 05/1/24	($195,000)	
CURRENT BONDS OUTSTANDING	$8,950,000	

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	
LESS: PRINCIPAL PAYMENT 05/1/24	($110,000)	
CURRENT BONDS OUTSTANDING	$7,545,000	

Section 3
Resident Request to host ﬁtness classes at facility:
Monday, Wednesday, & Friday
9:30-10:30
$25 per class
$180 for a Month pass for 12 classes (Save $120)
Shallow section of pool used & facility remains open to residents for use of pool.
Request was to allow for outside use. Staff suggestion would be to not allow or require that outside be guest of a resident only & instructor is responsible to be sure all non-residents leave when one hour class is completed.

Description Of Operations, Premises, And Operations	
Description Of Operations:
Certified Instructor of: Aquatic Exercise.Exercise	
Premises And Operations:
Location No.	Address	Operations
Refer to MGL 1576	

Limits of Insurance			
Commercial General Liability			
General Aggregate	$5,000,000		
Products/Completed Operations Aggregate	$1,000,000		
Personal And Advertising Injury	$1,000,000	Any One Person or Organization	
Each Occurrence	$1,000,000		
Damage to Premises Rented To You	$1,000,000	Any One Premises	
Medical Expense	$5,000	Any One Person	
Additional Coverages
In addition to the Commercial General Liability coverages shown above, the following additional coverages are provided. If a coverage is not listed below, such coverage, including its corresponding endorsement, does not apply to this Member
Certificate.			
Limit Of Insurance			
Bodily Injury to Participants	$1,000,000	Each Occurrence	
Professional Liability	$1,000,000	Each Wrongful Act Limit	
Abuse, Molestation, or Exploitation Defense Cost Reimbursement	$100,000	Per Claim/ $100,000aggregate oer oolicv oeriod	

			

Endorsements			
Forms and endorsements applying to this Member Certificate and made part of the policy at time of issue:			
Refer to master policy including all state amendatory endorsements applicable to the state of this Member Certificate			
This Member Certificate, together with the Coverage Form and any Endorsement(s) attached to the Master Policy, complete the above numbered certificate. Coverage is subject to all terms, conditions, limitations, exclusions, and other provisions contained therein.
Member Certificate Premium

Commercial General Liability Premium:  $179.00

To review the Master Policy: Please send a written request to the Plan Administrator shown above.

Countersigned: 05/15/2024		By: 		 Date		AUTHORIZED REPRESENTATIVE

MCGL 1002 07 21	Page 2 of3
INTERNATIONAL FITNESS TRAINERS ASSOCIATION
certifies that

SHARON MILLER
has demonstrated skill, knowledge, and expertise in this field and has successfully completed the requirements established by IFTA for

CERTIFIED PERSONAL TRAINER
T20903
Certification Number

10/7/2024

ilxpiration Date	I	F	T	A
10/7/2021

IFJ'A Cerfij'iea Since

AMERICAN AEROBIC ASSOCIATION INTERNATIONAL (AAAI)
&
INTERNATIONAL SPORTS MEDICINE ASSOCIATION (ISMA)

PRIMARY AEROBIC INSTRUCTOR CERTIFICATION
Sharon A. Miller
Member ID# 132694
AAAJ/ISMA Faculty
Nora Anderson, M.S Glen Atkins, M.S. James Bednez, M.S. Todd Bezilla, D.O Joseph Cannon, M.S. Adrienne Costa, M.S. Heather Gansel, D.C. Gina Giannantorl, M.S. Susie Gorman, M.S. Rose Hickey, M.S.
Marjorie Gorman Jarrett, M.S. Marlene Jenkins, M.S.
Irene Kepler, M.S. Tracy Klehr, M.S. Kat Kolaski, M.D.
Richard Levandowski, M.D. Jennner McGrath, M.S. Deanna McLaughlin, M.S. Pat Mediate, M.A.
Jennner Miller, M.S. Kevin Mills, M.S. Lauren Morgan, M.S. Bobby Northern, M.S. John Motl, M.D. Karen Oldham, M.Ed. Michele Olsen, M.S.
:na i itt :s. Mike Rickett, M.S.
Phil Robakiewicz, Ph.D. Joanne Smith-Tavener, M.Ed. Karen Smith, M.S.
Jason Townsend, M.S. Reine Villim, M.S. Anne Wilkinson, Ph.D.
Amanda Wooldridge, M.S. Tamara Zee, M.S.

Instructor	AAAI • ISMA Facultr	•	•	•  •	't,\. SP0,9/"J'
i'.'<-	?
Location
Manchester 2 CT

,_tios,c .,J'<{;:,  S"-MAssom1,o'I-
Date		1/11/2024	
!I:!
Expiration Date	1/10/2025	HAllO-+-'-'-

CERTIFICATE OF COMPLETION

This certificate is awarded to

SHARON MILLER
for	successfully completing our Instructor Training Program on August 8th, 2022 in Reston, VA.

OFFICIALLY LICENSED TO TEACH
SdWET
g?t-.P?	
JENNI LYNN PATTERSON LACOUR
CEO & President

MARKELf>
MARKEL INSURANCE COMPANY

MEMBER CERTIFICATE

CERTIFICATE NUMBER: U00072312	DATE: 05/15/2024
THIS CERTIFICATE REPRESENTS INSURANCE PROVIDED IN ACCORDANCE WITH THE FOLLOWING: MASTER POLICY NUMBER: M1RPG0000000131600

MCGL 1002 07 21	Page 1 of3