Wind Meadows South Community Development District

Meeting Agenda July 22, 2025

Wind Meadows South
Community Development District

219 E. Livingston St., Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526
July 15, 2025

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 Tuesday, July 22, 2025 at 1:00 PM at The Hampton Inn—Lakeland, 4420 North Socrum Loop Road, Lakeland, FL 33809.
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 (Public Comments will be limited to three (3) minutes)
Approval of Minutes of the May 27, 2025 Board of Supervisors Meeting
Public Hearing on the Adoption of the Fiscal Year 2026 Budget
Consideration of Resolution 2025-10 Adopting the Fiscal Year 2026 Budget and Appropriating Funds
Consideration of Resolution 2025-11 Imposing Special Assessments and Certifying an Assessment Roll
Consideration of Resolution 2025-12 Designation of a Regular Monthly Meeting Date, Time and Location for Fiscal Year 2026
1st Thursday @ 1:00 P.M.
2nd Wednesday @ 10:30 A.M.
4th Tuesday @1:00 P.M.
Consideration of Resolution 2025-13 Adopting Amended Policies (Lakes & Ponds)
Review and Acceptance of Fiscal Year 2024 Audit Report
Presentation of Arbitrage Rebate Calculation Report – Series 2023 AA2
Consideration of Resolution 2025-14 Authorizing Staff to Establish a Money Market Account - ADDED
Consideration of Resolution 2025-15 Removing and Appointing an Assistant Secretary - ADDED
Staff Reports
Attorney
Engineer
Field Manager’s Report
Consideration of Proposal from Resort Pool Services for Hydrolift
Consideration of Proposal from Aquatic Weed Management for Additional Pond Maintenance
District Manager’s Report
Approval of Check Register
Balance Sheet & Income Statement
District Goals & Objectives
Adoption of Fiscal Year 2026 Goals & Objectives
Presentation of Fiscal Year 2025 Goals & Objectives and Authorizing the Chair to Execute
Other Business
Supervisors Requests and Audience Comments
Adjournment

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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 Tuesday, May 27, 2025, at 1:02 p.m. at The Hampton Inn – Lakeland, 4420 North Socrum Loop Road, Lakeland, Florida.

Present and constituting a quorum:

Lori Campagna	Chairperson
Kelly Evans	Vice Chairperson
Sean Finotti by phone	Assistant Secretary
Brad Gilley	Assistant Secretary Also present were:
Monica Virgen	District Manager, GMS
Katie O’Rourke	District Manager, GMS
Grace Rinaldi	District Counsel, Kilinski Van Wyk
Allen Bailey	Field Manager, GMS

FIRST ORDER OF BUSINESS	Roll Call
Ms. Virgen called the meeting to order at 1:00 p.m. and called roll. Three Board members were in attendance. Mr. Finotti joined by phone.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Virgen opened the public comment period for agenda items only.

THIRD ORDER OF BUSINESS	Approval of Minutes of the April 22, 2025
Board of Supervisors Meeting
Ms. Virgen presented the minutes of the April 22, 2025, Board of Supervisors meeting. She asked for any comments, corrections, or changes to the minutes. The Board had no changes to the minutes.

FOURTH ORDER OF BUSINESS	Discussion  Regarding  Agreement  with
Yarborough Lane CDD
Ms. Virgen stated that they did not receive any comments on the agreement.
Ms. Rinaldi noted that Ms. Evans had spoken with someone from Yarborough Lane. Ms. Evans responded that she had spoken with their Vice President and reviewed several items. Ms. Evans stated that she wanted to understand the zoning conditions and if anything was outstanding that needed to be completed from the developer’s standpoint.
Ms. Evans noted that she understood everything to have been completed, and there were no other obligations. She added that the only thing left is bringing the Yarborough Road down to their connection. Ms. Evans noted that with that, there were still things unfinished. The connection with the landscape area, they were going to wait and see what would happen.
Ms. Evans noted that in the last meeting, there were three agreements. She offered to review each of those and take action to move forward with making the road connection.
Ms. Virgen added that at the last meeting, action was taken to approve all three agreements in substantial form, subject to any additional requirements. She stated that the three agreements had been presented, pending their signing without any further action.
Ms. Rinaldi stated that the amount for the easement was $5,000, and the Board had discussed changing that amount to $10,000. She added that the direction the Board had authorized was for Ms. Evans to have the authority to negotiate the easement up to $10,000.
Ms. Evans emphasized the importance of management reaching out to Yarborough, letting them know what is happening. She added that there would be maintenance obligations. Ms. Evans felt that a discussion with the developer was needed.
Ms. Virgen stated that they would contact the developer after their meeting to finalize the agreement. Ms. Virgen added that they would discuss the matter after talking with the developer. Ms. Rinaldi clarified that the Board was good with Ms. Evans proceeding to execute the construction funding agreement, as well as the Water Management District document that was in
the agenda.

FIFTH ORDER OF BUSINESS	Consideration of Request from Resident to
Hold Movie Nights
Ms. Virgen stated that there wasn’t a request from any residents for movie nights. It was Mr. Tyler Woolridge who wanted to host movie nights in the open field next to the amenities center. Ms. Virgen added that Mr. Woolridge would provide the projector and screen, and everyone was welcome to bring their chairs, blankets, etc. The dates that Mr. Woolridge suggested were June 28th and July 26th.
It was noted that no homes would be affected. It was discussed that the movie would end by 10:00 p.m.

SIXTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Rinaldi noted a reminder of correspondence from the state regarding filing the annual Form 1 due July 1.

Engineer
The Engineer was not in attendance.

Field Manager’s Report
Mr. Bailey reviewed the Field Manager’s Report on page of the agenda package. Mr. Bailey added that they had updated the amenity rules sign. They had replaced faucet batteries and shower chains. They repaired the gate. Street signs that were down were placed back up. All the landscaping was doing well. They were replacing a palm.

Discussion Regarding Dry Pond Maintenance
Mr. Bailey stated that the ponds were still retaining water. They had Engineer Brian Hunter inspect the west end pond. There were drainage issues. Mr. Hunter was not present at the meeting. There are many ponds with this issue. There was discussion of trying to have growth around some of the ponds. There was a detailed discussion of the ponds percolating. There was mention of the budget for aquatic maintenance. There were detailed discussions about the irrigation and watering plants. They decided to discuss the subjects again once the Engineers have been on the scene to analyze the situation at the next meeting.
Ms. Evans suggested submitting a proposal for changing the irrigation sprays and nozzles for the next meeting, along with a motion to approve the proposal from Prince and Sons.
Ms. Virgen confirmed that they had already proposed the budget for FY 2026. If the Board didn’t want to approve it once it was time for adoption and after the Engineer had reviewed it, they could always modify it.

District Manager’s Report
Approval of Check Register
Ms. Virgen presented the check register for the period from April 11, 2025, through May 15, 2025, totaling $29,672.13.

Balance Sheet & Income Statement
Ms. Virgen stated these are the unaudited financials through April 30, 2025 and start on page 32 of the agenda package. These are provided for informational purposes.

Presentation of Number of Registered Voters – 858
Ms. Virgen stated that from the Polk County Supervisor of Elections, there were 858 registered voters.

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

EIGHTH ORDER OF BUSINESS	Supervisors	Requests	and	Audience
Comments
Ms. Virgen reviewed a concern about the speed limit signs that had been brought to the Board. They had found a plan that was passed and approved.
Mr. Bailey added that he had gotten in touch with Captain Luke and received approval to enforce their sign change in the 25 various areas that had been requested.
Ms. Virgen stated that Polk County had provided a website, which CDDs could use to publish specific notices, but not all public hearings. This will help the District save on advertising costs.

NINTH ORDER OF BUSINESS	Adjournment
Ms. Virgen asked for a motion to adjourn the meeting.

Secretary/Assistant Secretary	Chairman/Vice Chairman

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RESOLUTION 2025-10
THE ANNUAL APPROPRIATION RESOLUTION OF THE WIND MEADOWS SOUTH COMMUNITY DEVELOPMENT DISTRICT RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2025, AND ENDING SEPTEMBER 30, 2026; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2025, 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, 2025, and ending September 30, 2026 (“Fiscal Year 2026”), 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 (2) 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, 2026.”

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 two (2) years.
SECTION 2. APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for Fiscal Year 2026, the sum of $	to be raised by the levy of assessments and/or otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:
TOTAL GENERAL FUND	$	

DEBT SERVICE FUND (SERIES 2021)	$	
DEBT SERVICE FUND (SERIES 2023)	$	

CAPITAL RESERVE FUND	$	
TOTAL ALL FUNDS	$	
SECTION 3. BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2026 or within sixty (60) days following the end of the Fiscal Year 2026 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 five (5) days after adoption and remain on the website for at least two (2) years.
SECTION 4. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 22nd DAY OF JULY 2025.
ATTEST:	WIND MEADOWS SOUTH
COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary
By:	 Its:	

Exhibit A:	Adopted Budget for Fiscal Year 2026
Exhibit A
Table of Contents

1-2	General Fund	

3-7	

General Fund Narrative	

8	

Debt Service Series 2021	

9-10	

2021 Amortization Schedule	

11	

Debt Service Series 2023	

12	

2023 Amortization Schedule	

13	

Capital Reserve Fund	

	Adopted Budget	Actuals Through	Projected Next	Projected Through	Proposed Budget	
Description	FY2025	5/31/25	4 Months	9/30/25	FY2026	

Revenues						
Assessments - Tax Roll	$	647,868	$	647,952	$	-	$	647,952	$	823,090	
Assessments - Direct	$	216,301	$	164,579	$	51,722	$	216,301	$	-	
Assessments - Lot Closing	$	-	$	51,755	$	-	$	51,755	$	-	
Miscellaneous Income	$	-	$	90	$	-	$	90	$	-	
Interest	$	-	$	2,802	$	934	$	3,736	$	-	
Total Revenues	$	864,170	$	867,177	$	52,656	$	919,833	$	823,090	

Expenditures						
General & Administrative
Supervisor Fees	
$	12,000	
$	1,600	
$	2,400	
$	4,000	
$	12,000	
FICA Expenses	$	-	$	122	$	184	$	306	$	918	
Engineering	$	18,000	$	2,625	$	4,500	$	7,125	$	18,000	
Attorney	$	25,000	$	12,935	$	12,065	$	25,000	$	25,000	
Annual Audit	$	5,000	$	-	$	3,300	$	3,300	$	3,400	
Assessment Administration	$	6,000	$	6,000	$	-	$	6,000	$	6,180	
Arbitrage	$	900	$	900	$	-	$	900	$	900	
Dissemination	$	6,300	$	5,800	$	2,100	$	7,900	$	6,489	
Trustee Fees	$	8,082	$	8,297	$	-	$	8,297	$	8,869	
Management Fees	$	42,500	$	28,333	$	14,167	$	42,500	$	45,000	
Information Technology	$	1,890	$	1,260	$	630	$	1,890	$	1,947	
Website Maintenance	$	1,260	$	840	$	420	$	1,260	$	1,298	
Postage & Delivery	$	1,000	$	1,021	$	693	$	1,713	$	1,400	
Insurance	$	7,200	$	5,952	$	-	$	5,952	$	6,845	
Copies	$	500	$	10	$	50	$	60	$	200	
Legal Advertising	$	7,500	$	1,001	$	2,500	$	3,501	$	2,500	
Contingency	$	1,000	$	559	$	536	$	1,095	$	1,100	
Property Taxes	$	-	$	27	$	-	$	27	$	-	
Office Supplies	$	625	$	20	$	50	$	70	$	400	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Subtotal Administrative Expenditures	$	144,932	$	77,477	$	43,593	$	121,070	$	142,620	

Operations & Maintenance Field Expenditures Property Insurance	

$	20,000	

$	19,422	

$	-	

$	19,422	

$	22,335	
Field Management	$	16,538	$	11,025	$	5,513	$	16,538	$	17,034	
Landscape Maintenance	$	145,000	$	93,083	$	44,479	$	137,562	$	155,000	
Landscape Replacement	$	50,000	$	38,444	$	11,556	$	50,000	$	50,000	
Lake Maintenance	$	3,500	$	1,575	$	1,125	$	2,700	$	6,500	
Pond Maintenance	$	-	$	-	$	-	$	-	$	5,000	
Streetlights	$	60,000	$	50,027	$	24,000	$	74,027	$	88,400	
Electric	$	5,500	$	1,133	$	92	$	1,225	$	500	
Water & Sewer	$	57,500	$	44,253	$	19,167	$	63,420	$	65,000	
Sidewalk & Asphalt Maintenance	$	2,500	$	-	$	1,250	$	1,250	$	2,500	
Irrigation Repairs	$	8,000	$	1,292	$	3,252	$	4,544	$	8,000	
General Repairs & Maintenance	$	15,000	$	14,199	$	5,000	$	19,199	$	15,000	
Holiday Décor	$	-	$	-	$	-	$	-	$	7,500	
Contingency	$	10,000	$	17,500	$	-	$	17,500	$	5,000	
Subtotal Field Expenditures	$	393,538	$	291,954	$	115,433	$	407,388	$	447,769	

	Adopted Budget	Actuals Through	Projected Next	Projected Through	Proposed Budget	
Description	FY2025	5/31/25	4 Months	9/30/25	FY2026	

Amenity Expenditures
Amenity - Electric	

$	30,000	

$	7,383	

$	4,500	

$	11,883	

$	15,000	
Amenity - Water	$	15,000	$	1,817	$	1,176	$	2,993	$	8,000	
Internet	$	5,000	$	520	$	260	$	780	$	3,000	
Pest Control	$	3,200	$	1,202	$	940	$	2,142	$	3,200	
Janitorial Service	$	15,000	$	7,270	$	5,550	$	12,820	$	16,000	
Security Services	$	35,000	$	23,920	$	14,992	$	38,912	$	35,000	
Pool Maintenance	$	30,000	$	24,945	$	12,000	$	36,945	$	40,000	
Amenity Repairs & Maintenance	$	20,000	$	280	$	5,000	$	5,280	$	15,000	
Amenity Access Management	$	12,500	$	3,279	$	4,168	$	7,447	$	12,500	
Contingency	$	10,000	$	12,658
$	-	$	5,000	$	17,658	$	10,000	
Subtotal Amenity Expenditures	$	175,700	$	83,275	$	53,586	$	136,861	$	157,700	
						
Total Operations and Maintenance:	$	569,238	$	375,230	$	169,019	$	544,249	$	605,469	

Other Expenditures
Capital Reserves - Transfer	

$	150,000	

$	-	

$	150,000	

$	150,000	

$	75,000	
Total Other Expenditures	$	150,000	$	-	$	150,000	$	150,000	$	75,000	
						
Total Expenditures	$	864,170	$	452,706	$	362,613	$	815,319	$	823,089	
						
Excess Revenues/(Expenditures)	$	-	$	414,471	$	(309,957)	$	104,514	$	0	

Net Assessments	
$	823,089					
Add: Discounts & Collections 7%	$61,953					
Gross Assessments	$885,042					

Product	
Units	
Net Assessment	
Net Per Unit (7%)	
Gross Per Unit	
Single Family	835	$	823,089	$	986	$	1,060	
Total	835	$	823,089			

FY2026	

FY2025	Increase/	%
(Decrease) Per Unit Increase/Decrease	
$1,060	$1,113	$	(53)	-5%	

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.

FICA Expense

Represents the Employer’s share of Social Security and Medicare taxes withheld from Board of Supervisors checks

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.
4

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/Enhancer

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

Lake Maintenance

Represents the estimated cost of aquatic management services for the District’s lakes. Services include monthly inspections and/or treatments needed to maintain control of noxious vegetation growth within the lakes.

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 Access 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	FY2025	5/31/25	4 Months	9/30/25	FY2026	

Revenues

Assessment - Tax Roll	$	520,000	$	519,986	$	14	$	520,000	$	520,000			
Assessment - Prepayments	$	-	$	21,034	$	-	$	21,034	$	-			
Interest Income	$	8,000	$	15,642	$	5,214	$	20,856	$	10,000	
Carry Forward Surplus	$	216,043	$	218,353	$	-	$	218,353	$	233,740	
Total Revenues	$	744,043	$	775,014	$	5,228	$	780,242	$	763,740	

Expenses						
Interest - 11/1	$	160,751	$	160,751	$	-	$	160,751	$	157,868	
Principal - 5/1	$	200,000	$	200,000	$	-	$	200,000	$	205,000	
Interest - 5/1	$	160,751	$	160,751	$	-	$	160,751	$	157,868	
Special Call - 5/1	$	-	$	25,000	$	-	$	25,000	$	-	
Total Expenditures	$	521,503	$	546,503	$	-	$	546,503	$	520,735	
						
Excess Revenues/(Expenditures)	$	222,540	$	228,512	$	5,228	$	233,740	$	243,005	
				
Interest Expense - 11/1	
$	155,408	
				Total	$	155,408	

Product	
Assessable Units	Maximum Annual Debt Service	Net Assessment Per Unit	Gross Assessment Per Unit		
Single Family - 50'	327	$	408,750	$	1,250	$	1,344		
Single Family - 70'	89	$	111,250	$	1,250	$	1,344		
	416	$	520,000				

Date		Balance		Prinicpal			Interest		Total	
										
11/01/25	$	8,520,000.00	$		-	$	157,867.50	$	157,867.50	
05/01/26	$	8,520,000.00	$	205,000.00	$	157,867.50				
11/01/26	$	8,520,000.00	$		-	$	155,407.50	$	518,275.00	
05/01/27	$	8,520,000.00	$	210,000.00	$	155,407.50				
11/01/27	$	8,310,000.00	$		-	$	152,310.00	$	517,717.50	
05/01/28	$	8,310,000.00	$	215,000.00	$	152,310.00				
11/01/28	$	8,095,000.00	$		-	$	149,138.75	$	516,448.75	
05/01/29	$	8,095,000.00	$	220,000.00	$	149,138.75				
11/01/29	$	7,875,000.00	$		-	$	145,893.75	$	515,032.50	
05/01/30	$	7,875,000.00	$	230,000.00	$	145,893.75				
11/01/30	$	7,645,000.00	$		-	$	142,501.25	$	518,395.00	
05/01/31	$	7,645,000.00	$	235,000.00	$	142,501.25				
11/01/31	$	7,410,000.00	$		-	$	139,035.00	$	516,536.25	
05/01/32	$	7,410,000.00	$	240,000.00	$	139,035.00				
11/01/32	$	7,170,000.00	$		-	$	135,015.00	$	514,050.00	
05/01/33	$	7,170,000.00	$	250,000.00	$	135,015.00				
11/01/33	$	6,920,000.00	$		-	$	130,827.50	$	515,842.50	
05/01/34	$	6,920,000.00	$	260,000.00	$	130,827.50				
11/01/34	$	6,660,000.00	$		-	$	126,472.50	$	517,300.00	
05/01/35	$	6,660,000.00	$	270,000.00	$	126,472.50				
11/01/35	$	6,390,000.00	$		-	$	121,950.00	$	518,422.50	
05/01/36	$	6,390,000.00	$	275,000.00	$	121,950.00				
11/01/36	$	6,115,000.00	$		-	$	117,343.75	$	514,293.75	
05/01/37	$	6,115,000.00	$	285,000.00	$	117,343.75				
11/01/37	$	5,830,000.00	$		-	$	112,570.00	$	514,913.75	
05/01/38	$	5,830,000.00	$	295,000.00	$	112,570.00				
11/01/38	$	5,535,000.00	$		-	$	107,628.75	$	515,198.75	
05/01/39	$	5,535,000.00	$	305,000.00	$	107,628.75				
11/01/39	$	5,230,000.00	$		-	$	102,520.00	$	515,148.75	
05/01/40	$	5,230,000.00	$	315,000.00	$	102,520.00				
11/01/40	$	4,590,000.00	$		-	$	97,243.75	$	514,763.75	
05/01/41	$	4,590,000.00	$	325,000.00	$	97,243.75				
11/01/41	$	4,590,000.00	$		-	$	91,800.00	$	514,043.75	
05/01/42	$	4,590,000.00	$	340,000.00	$	91,800.00				
11/01/42	$	4,250,000.00	$		-	$	85,000.00	$	516,800.00	
05/01/43	$	4,250,000.00	$	355,000.00	$	85,000.00				
11/01/43	$	3,895,000.00	$		-	$	77,900.00	$	517,900.00	

Date		Balance		Prinicpal		Interest		Total	

05/01/44	
$	
3,895,000.00	
$	
365,000.00	
$	
77,900.00			
11/01/44	$	3,530,000.00	$	-	$	70,600.00	$	513,500.00	
05/01/45	$	3,530,000.00	$	380,000.00	$	70,600.00			
11/01/45	$	3,150,000.00	$	-	$	63,000.00	$	513,600.00	
05/01/46	$	3,150,000.00	$	400,000.00	$	63,000.00			
11/01/46	$	2,750,000.00	$	-	$	55,000.00	$	518,000.00	
05/01/47	$	2,750,000.00	$	415,000.00	$	55,000.00			
11/01/47	$	2,335,000.00	$	-	$	46,700.00	$	516,700.00	
05/01/48	$	2,335,000.00	$	430,000.00	$	46,700.00			
11/01/48	$	1,905,000.00	$	-	$	38,100.00	$	514,800.00	
05/01/49	$	1,905,000.00	$	450,000.00	$	38,100.00			
11/01/49	$	1,455,000.00	$	-	$	29,100.00	$	517,200.00	
05/01/50	$	1,455,000.00	$	465,000.00	$	29,100.00			
11/01/50	$	990,000.00	$	-	$	19,800.00	$	513,900.00	
05/01/51	$	990,000.00	$	485,000.00	$	19,800.00			
11/01/51	$	505,000.00	$	-	$	10,100.00	$	514,900.00	
05/01/52	$	505,000.00	$	505,000.00	$	10,100.00	$	515,100.00	
			$	8,725,000.00	$	5,361,650.00	$	14,086,650.00	
Proposed Budget
Series 2023 Debt Service Fund

Adopted Budget	Actual Through	Projected Next	Projected Through	Proposed Budget		
Description	FY2025	5/31/25	4 Months	9/30/25	FY2026		

Revenues						
Assessments - Tax Roll	$	523,525	$	523,519	$	6	$	523,525	$	523,525	
Interest Income	$	15,972	$	20,675	$	6,892	$	27,566	$	13,783	
Carry Forward Surplus	$	508,536	$	507,691	$	-	$	507,691	$	273,295	
Total Revenues	$ 1,048,033	$ 1,051,884	$	6,898	$ 1,058,782	$	810,603	

Expenses						
Interest - 11/1	$	204,363	$	204,363	$	-	$	204,363	$	201,775	
Principal - 5/1	$	115,000	$	115,000	$	-	$	115,000	$	120,000	
Interest - 5/1	$	204,363	$	204,363	$	-	$	204,363	$	201,775	
Total Expenditures	$	523,725	$	523,725	$	-	$	523,725	$	523,550	

Other Financing Sources						

Transfer In/(Out)	$	-	$	(261,763)	
$	-	
$	(261,763)	
$	-			
Total Other Financing Sources (Uses)	$	-	$	(261,763)	$	-	$	(261,763)	$	-			
$	-						
Excess Revenues/(Expenditures)	$	524,308	$	266,397	$	6,898	$	273,295	$	287,053	
				
Interest Expense - 11/1	
$	199,075	
				Total	$	199,075	

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

Date		Balance		Prinicpal		Interest		Total	
									
11/01/25	$	7,430,000.00	$	-	$	201,775.00	$	521,137.50	
05/01/26	$	7,430,000.00	$	120,000.00	$	201,775.00			
11/01/26	$	7,310,000.00	$	-	$	199,075.00	$	520,850.00	
05/01/27	$	7,310,000.00	$	125,000.00	$	199,075.00			
11/01/27	$	7,185,000.00	$	-	$	196,262.50	$	520,337.50	
05/01/28	$	7,185,000.00	$	130,000.00	$	196,262.50			
11/01/28	$	7,055,000.00	$	-	$	193,337.50	$	519,600.00	
05/01/29	$	7,055,000.00	$	140,000.00	$	193,337.50			
11/01/29	$	6,915,000.00	$	-	$	190,187.50	$	523,525.00	
05/01/30	$	6,915,000.00	$	145,000.00	$	190,187.50			
11/01/30	$	6,770,000.00	$	-	$	186,925.00	$	522,112.50	
05/01/31	$	6,770,000.00	$	150,000.00	$	186,925.00			
11/01/31	$	6,620,000.00	$	-	$	182,893.75	$	519,818.75	
05/01/32	$	6,620,000.00	$	160,000.00	$	182,893.75			
11/01/32	$	6,460,000.00	$	-	$	178,593.75	$	521,487.50	
05/01/33	$	6,460,000.00	$	170,000.00	$	178,593.75			
11/01/33	$	6,290,000.00	$	-	$	174,025.00	$	522,618.75	
05/01/34	$	6,290,000.00	$	180,000.00	$	174,025.00			
11/01/34	$	6,110,000.00	$	-	$	169,187.50	$	523,212.50	
05/01/35	$	6,110,000.00	$	190,000.00	$	169,187.50			
11/01/35	$	5,920,000.00	$	-	$	164,081.25	$	523,268.75	
05/01/36	$	5,920,000.00	$	200,000.00	$	164,081.25			
11/01/36	$	5,720,000.00	$	-	$	158,706.25	$	522,787.50	
05/01/37	$	5,720,000.00	$	210,000.00	$	158,706.25			
11/01/37	$	5,510,000.00	$	-	$	153,062.50	$	521,768.75	
05/01/38	$	5,510,000.00	$	220,000.00	$	153,062.50			
11/01/38	$	5,290,000.00	$	-	$	147,150.00	$	520,212.50	
05/01/39	$	5,290,000.00	$	235,000.00	$	147,150.00			
11/01/39	$	5,055,000.00	$	-	$	140,834.38	$	522,984.38	
05/01/40	$	5,055,000.00	$	245,000.00	$	140,834.38			
11/01/40	$	4,810,000.00	$	-	$	134,250.00	$	520,084.38	
05/01/41	$	4,810,000.00	$	260,000.00	$	134,250.00			
11/01/41	$	4,275,000.00	$	-	$	127,262.50	$	521,512.50	
05/01/42	$	3,985,000.00	$	275,000.00	$	127,262.50			
11/01/42	$	3,985,000.00	$	-	$	119,871.88	$	522,134.38	
05/01/43	$	3,985,000.00	$	290,000.00	$	119,871.88			
11/01/43	$	3,985,000.00	$	-	$	112,078.13	$	521,950.00	
05/01/44	$	3,985,000.00	$	305,000.00	$	112,078.13			
11/01/44	$	3,680,000.00	$	-	$	103,500.00	$	520,578.13	
05/01/45	$	3,680,000.00	$	325,000.00	$	103,500.00			
11/01/45	$	3,355,000.00	$	-	$	94,359.38	$	522,859.38	
05/01/46	$	3,355,000.00	$	340,000.00	$	94,359.38			
11/01/46	$	3,015,000.00	$	-	$	84,796.88	$	519,156.25	
05/01/47	$	3,015,000.00	$	360,000.00	$	84,796.88			
11/01/47	$	2,655,000.00	$	-	$	74,671.88	$	519,468.75	
05/01/48	$	2,655,000.00	$	380,000.00	$	74,671.88			
11/01/48	$	2,275,000.00	$	-	$	63,984.38	$	518,656.25	
05/01/49	$	2,275,000.00	$	405,000.00	$	63,984.38			
11/01/49	$	1,870,000.00	$	-	$	52,593.75	$	521,578.13	
05/01/50	$	1,870,000.00	$	430,000.00	$	52,593.75	$	-	
11/01/50	$	1,440,000.00	$	-	$	40,500.00	$	523,093.75	
05/01/51	$	1,440,000.00	$	455,000.00	$	40,500.00	$	-	
11/01/51	$	985,000.00	$	-	$	27,703.13	$	523,203.13	
05/01/52	$	985,000.00	$	480,000.00	$	27,703.13	$	-	
11/01/52	$	505,000.00	$	-	$	14,203.13	$	521,906.25	
05/01/53	$	505,000.00	$	505,000.00	$	14,203.13	$	519,203.13	
			$	7,430,000.00	$	7,371,743.75	$	15,121,106.25	
Wind Meadows South Community Development District Proposed Budget
Capital Reserve Fund

	Adopted Budget	Actual Through	Projected Next	Projected Through	Proposed Budget	
Description	FY2025	5/31/25	4 Months	9/30/25	FY2026	

Revenues

Carry Forward Surplus	

$	10,000	

$	-	

$	-	

$	-	

$	149,000	
Total Revenues	$	10,000	$	-	$	-	$	-	$	149,000	

Expenses

Capital Outlay	

$	1,000	

$	-	

$	1,000	

$	1,000	

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

Other Financing Sources

Transfer In/(Out)	

$	150,000	

$	-	

$	150,000	

$	150,000	

$	75,000	
Total Other Financing Sources (Uses)	$	150,000	$	-	$	150,000	$	150,000	$	75,000	
						
Excess Revenues/(Expenditures)	$	159,000	$	-	$	149,000	$	149,000	$	223,000	

!!"#$%& "
RESOLUTION 2025-11
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 2026; 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 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, 2025, and ending September 30, 2026 (“Fiscal Year 2026”), 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 2026; 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, 2025; 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, 2025, 25% due no later than February 1, 2026 and 25% due no later than May 1, 2026. 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 2026, 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 22nd DAY OF JULY 2025.
ATTEST:	WIND MEADOWS SOUTH
COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary
By:	 Its:	
Exhibit A:	Adopted Budget for Fiscal Year 2026
Exhibit B:	Assessment Roll
Exhibit A
Table of Contents

1-2	General Fund	

3-7	

General Fund Narrative	

8	

Debt Service Series 2021	

9-10	

2021 Amortization Schedule	

11	

Debt Service Series 2023	

12	

2023 Amortization Schedule	

13	

Capital Reserve Fund	

	Adopted Budget	Actuals Through	Projected Next	Projected Through	Proposed Budget	
Description	FY2025	5/31/25	4 Months	9/30/25	FY2026	

Revenues						
Assessments - Tax Roll	$	647,868	$	647,952	$	-	$	647,952	$	823,090	
Assessments - Direct	$	216,301	$	164,579	$	51,722	$	216,301	$	-	
Assessments - Lot Closing	$	-	$	51,755	$	-	$	51,755	$	-	
Miscellaneous Income	$	-	$	90	$	-	$	90	$	-	
Interest	$	-	$	2,802	$	934	$	3,736	$	-	
Total Revenues	$	864,170	$	867,177	$	52,656	$	919,833	$	823,090	

Expenditures						
General & Administrative
Supervisor Fees	
$	12,000	
$	1,600	
$	2,400	
$	4,000	
$	12,000	
FICA Expenses	$	-	$	122	$	184	$	306	$	918	
Engineering	$	18,000	$	2,625	$	4,500	$	7,125	$	18,000	
Attorney	$	25,000	$	12,935	$	12,065	$	25,000	$	25,000	
Annual Audit	$	5,000	$	-	$	3,300	$	3,300	$	3,400	
Assessment Administration	$	6,000	$	6,000	$	-	$	6,000	$	6,180	
Arbitrage	$	900	$	900	$	-	$	900	$	900	
Dissemination	$	6,300	$	5,800	$	2,100	$	7,900	$	6,489	
Trustee Fees	$	8,082	$	8,297	$	-	$	8,297	$	8,869	
Management Fees	$	42,500	$	28,333	$	14,167	$	42,500	$	45,000	
Information Technology	$	1,890	$	1,260	$	630	$	1,890	$	1,947	
Website Maintenance	$	1,260	$	840	$	420	$	1,260	$	1,298	
Postage & Delivery	$	1,000	$	1,021	$	693	$	1,713	$	1,400	
Insurance	$	7,200	$	5,952	$	-	$	5,952	$	6,845	
Copies	$	500	$	10	$	50	$	60	$	200	
Legal Advertising	$	7,500	$	1,001	$	2,500	$	3,501	$	2,500	
Contingency	$	1,000	$	559	$	536	$	1,095	$	1,100	
Property Taxes	$	-	$	27	$	-	$	27	$	-	
Office Supplies	$	625	$	20	$	50	$	70	$	400	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Subtotal Administrative Expenditures	$	144,932	$	77,477	$	43,593	$	121,070	$	142,620	

Operations & Maintenance Field Expenditures Property Insurance	

$	20,000	

$	19,422	

$	-	

$	19,422	

$	22,335	
Field Management	$	16,538	$	11,025	$	5,513	$	16,538	$	17,034	
Landscape Maintenance	$	145,000	$	93,083	$	44,479	$	137,562	$	155,000	
Landscape Replacement	$	50,000	$	38,444	$	11,556	$	50,000	$	50,000	
Lake Maintenance	$	3,500	$	1,575	$	1,125	$	2,700	$	6,500	
Pond Maintenance	$	-	$	-	$	-	$	-	$	5,000	
Streetlights	$	60,000	$	50,027	$	24,000	$	74,027	$	88,400	
Electric	$	5,500	$	1,133	$	92	$	1,225	$	500	
Water & Sewer	$	57,500	$	44,253	$	19,167	$	63,420	$	65,000	
Sidewalk & Asphalt Maintenance	$	2,500	$	-	$	1,250	$	1,250	$	2,500	
Irrigation Repairs	$	8,000	$	1,292	$	3,252	$	4,544	$	8,000	
General Repairs & Maintenance	$	15,000	$	14,199	$	5,000	$	19,199	$	15,000	
Holiday Décor	$	-	$	-	$	-	$	-	$	7,500	
Contingency	$	10,000	$	17,500	$	-	$	17,500	$	5,000	
Subtotal Field Expenditures	$	393,538	$	291,954	$	115,433	$	407,388	$	447,769	

	Adopted Budget	Actuals Through	Projected Next	Projected Through	Proposed Budget	
Description	FY2025	5/31/25	4 Months	9/30/25	FY2026	

Amenity Expenditures
Amenity - Electric	

$	30,000	

$	7,383	

$	4,500	

$	11,883	

$	15,000	
Amenity - Water	$	15,000	$	1,817	$	1,176	$	2,993	$	8,000	
Internet	$	5,000	$	520	$	260	$	780	$	3,000	
Pest Control	$	3,200	$	1,202	$	940	$	2,142	$	3,200	
Janitorial Service	$	15,000	$	7,270	$	5,550	$	12,820	$	16,000	
Security Services	$	35,000	$	23,920	$	14,992	$	38,912	$	35,000	
Pool Maintenance	$	30,000	$	24,945	$	12,000	$	36,945	$	40,000	
Amenity Repairs & Maintenance	$	20,000	$	280	$	5,000	$	5,280	$	15,000	
Amenity Access Management	$	12,500	$	3,279	$	4,168	$	7,447	$	12,500	
Contingency	$	10,000	$	12,658
$	-	$	5,000	$	17,658	$	10,000	
Subtotal Amenity Expenditures	$	175,700	$	83,275	$	53,586	$	136,861	$	157,700	
						
Total Operations and Maintenance:	$	569,238	$	375,230	$	169,019	$	544,249	$	605,469	

Other Expenditures
Capital Reserves - Transfer	

$	150,000	

$	-	

$	150,000	

$	150,000	

$	75,000	
Total Other Expenditures	$	150,000	$	-	$	150,000	$	150,000	$	75,000	
						
Total Expenditures	$	864,170	$	452,706	$	362,613	$	815,319	$	823,089	
						
Excess Revenues/(Expenditures)	$	-	$	414,471	$	(309,957)	$	104,514	$	0	

Net Assessments	
$	823,089					
Add: Discounts & Collections 7%	$61,953					
Gross Assessments	$885,042					

Product	
Units	
Net Assessment	
Net Per Unit (7%)	
Gross Per Unit	
Single Family	835	$	823,089	$	986	$	1,060	
Total	835	$	823,089			

FY2026	

FY2025	Increase/	%
(Decrease) Per Unit Increase/Decrease	
$1,060	$1,113	$	(53)	-5%	

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.

FICA Expense

Represents the Employer’s share of Social Security and Medicare taxes withheld from Board of Supervisors checks

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.
4

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/Enhancer

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

Lake Maintenance

Represents the estimated cost of aquatic management services for the District’s lakes. Services include monthly inspections and/or treatments needed to maintain control of noxious vegetation growth within the lakes.

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 Access 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	FY2025	5/31/25	4 Months	9/30/25	FY2026	

Revenues

Assessment - Tax Roll	$	520,000	$	519,986	$	14	$	520,000	$	520,000			
Assessment - Prepayments	$	-	$	21,034	$	-	$	21,034	$	-			
Interest Income	$	8,000	$	15,642	$	5,214	$	20,856	$	10,000	
Carry Forward Surplus	$	216,043	$	218,353	$	-	$	218,353	$	233,740	
Total Revenues	$	744,043	$	775,014	$	5,228	$	780,242	$	763,740	

Expenses						
Interest - 11/1	$	160,751	$	160,751	$	-	$	160,751	$	157,868	
Principal - 5/1	$	200,000	$	200,000	$	-	$	200,000	$	205,000	
Interest - 5/1	$	160,751	$	160,751	$	-	$	160,751	$	157,868	
Special Call - 5/1	$	-	$	25,000	$	-	$	25,000	$	-	
Total Expenditures	$	521,503	$	546,503	$	-	$	546,503	$	520,735	
						
Excess Revenues/(Expenditures)	$	222,540	$	228,512	$	5,228	$	233,740	$	243,005	
				
Interest Expense - 11/1	
$	155,408	
				Total	$	155,408	

Product	
Assessable Units	Maximum Annual Debt Service	Net Assessment Per Unit	Gross Assessment Per Unit		
Single Family - 50'	327	$	408,750	$	1,250	$	1,344		
Single Family - 70'	89	$	111,250	$	1,250	$	1,344		
	416	$	520,000				

Date		Balance		Prinicpal			Interest		Total	
										
11/01/25	$	8,520,000.00	$		-	$	157,867.50	$	157,867.50	
05/01/26	$	8,520,000.00	$	205,000.00	$	157,867.50				
11/01/26	$	8,520,000.00	$		-	$	155,407.50	$	518,275.00	
05/01/27	$	8,520,000.00	$	210,000.00	$	155,407.50				
11/01/27	$	8,310,000.00	$		-	$	152,310.00	$	517,717.50	
05/01/28	$	8,310,000.00	$	215,000.00	$	152,310.00				
11/01/28	$	8,095,000.00	$		-	$	149,138.75	$	516,448.75	
05/01/29	$	8,095,000.00	$	220,000.00	$	149,138.75				
11/01/29	$	7,875,000.00	$		-	$	145,893.75	$	515,032.50	
05/01/30	$	7,875,000.00	$	230,000.00	$	145,893.75				
11/01/30	$	7,645,000.00	$		-	$	142,501.25	$	518,395.00	
05/01/31	$	7,645,000.00	$	235,000.00	$	142,501.25				
11/01/31	$	7,410,000.00	$		-	$	139,035.00	$	516,536.25	
05/01/32	$	7,410,000.00	$	240,000.00	$	139,035.00				
11/01/32	$	7,170,000.00	$		-	$	135,015.00	$	514,050.00	
05/01/33	$	7,170,000.00	$	250,000.00	$	135,015.00				
11/01/33	$	6,920,000.00	$		-	$	130,827.50	$	515,842.50	
05/01/34	$	6,920,000.00	$	260,000.00	$	130,827.50				
11/01/34	$	6,660,000.00	$		-	$	126,472.50	$	517,300.00	
05/01/35	$	6,660,000.00	$	270,000.00	$	126,472.50				
11/01/35	$	6,390,000.00	$		-	$	121,950.00	$	518,422.50	
05/01/36	$	6,390,000.00	$	275,000.00	$	121,950.00				
11/01/36	$	6,115,000.00	$		-	$	117,343.75	$	514,293.75	
05/01/37	$	6,115,000.00	$	285,000.00	$	117,343.75				
11/01/37	$	5,830,000.00	$		-	$	112,570.00	$	514,913.75	
05/01/38	$	5,830,000.00	$	295,000.00	$	112,570.00				
11/01/38	$	5,535,000.00	$		-	$	107,628.75	$	515,198.75	
05/01/39	$	5,535,000.00	$	305,000.00	$	107,628.75				
11/01/39	$	5,230,000.00	$		-	$	102,520.00	$	515,148.75	
05/01/40	$	5,230,000.00	$	315,000.00	$	102,520.00				
11/01/40	$	4,590,000.00	$		-	$	97,243.75	$	514,763.75	
05/01/41	$	4,590,000.00	$	325,000.00	$	97,243.75				
11/01/41	$	4,590,000.00	$		-	$	91,800.00	$	514,043.75	
05/01/42	$	4,590,000.00	$	340,000.00	$	91,800.00				
11/01/42	$	4,250,000.00	$		-	$	85,000.00	$	516,800.00	
05/01/43	$	4,250,000.00	$	355,000.00	$	85,000.00				
11/01/43	$	3,895,000.00	$		-	$	77,900.00	$	517,900.00	

Date		Balance		Prinicpal		Interest		Total	

05/01/44	
$	
3,895,000.00	
$	
365,000.00	
$	
77,900.00			
11/01/44	$	3,530,000.00	$	-	$	70,600.00	$	513,500.00	
05/01/45	$	3,530,000.00	$	380,000.00	$	70,600.00			
11/01/45	$	3,150,000.00	$	-	$	63,000.00	$	513,600.00	
05/01/46	$	3,150,000.00	$	400,000.00	$	63,000.00			
11/01/46	$	2,750,000.00	$	-	$	55,000.00	$	518,000.00	
05/01/47	$	2,750,000.00	$	415,000.00	$	55,000.00			
11/01/47	$	2,335,000.00	$	-	$	46,700.00	$	516,700.00	
05/01/48	$	2,335,000.00	$	430,000.00	$	46,700.00			
11/01/48	$	1,905,000.00	$	-	$	38,100.00	$	514,800.00	
05/01/49	$	1,905,000.00	$	450,000.00	$	38,100.00			
11/01/49	$	1,455,000.00	$	-	$	29,100.00	$	517,200.00	
05/01/50	$	1,455,000.00	$	465,000.00	$	29,100.00			
11/01/50	$	990,000.00	$	-	$	19,800.00	$	513,900.00	
05/01/51	$	990,000.00	$	485,000.00	$	19,800.00			
11/01/51	$	505,000.00	$	-	$	10,100.00	$	514,900.00	
05/01/52	$	505,000.00	$	505,000.00	$	10,100.00	$	515,100.00	
			$	8,725,000.00	$	5,361,650.00	$	14,086,650.00	
Proposed Budget
Series 2023 Debt Service Fund

Adopted Budget	Actual Through	Projected Next	Projected Through	Proposed Budget		
Description	FY2025	5/31/25	4 Months	9/30/25	FY2026		

Revenues						
Assessments - Tax Roll	$	523,525	$	523,519	$	6	$	523,525	$	523,525	
Interest Income	$	15,972	$	20,675	$	6,892	$	27,566	$	13,783	
Carry Forward Surplus	$	508,536	$	507,691	$	-	$	507,691	$	273,295	
Total Revenues	$ 1,048,033	$ 1,051,884	$	6,898	$ 1,058,782	$	810,603	

Expenses						
Interest - 11/1	$	204,363	$	204,363	$	-	$	204,363	$	201,775	
Principal - 5/1	$	115,000	$	115,000	$	-	$	115,000	$	120,000	
Interest - 5/1	$	204,363	$	204,363	$	-	$	204,363	$	201,775	
Total Expenditures	$	523,725	$	523,725	$	-	$	523,725	$	523,550	

Other Financing Sources						

Transfer In/(Out)	$	-	$	(261,763)	
$	-	
$	(261,763)	
$	-			
Total Other Financing Sources (Uses)	$	-	$	(261,763)	$	-	$	(261,763)	$	-			
$	-						
Excess Revenues/(Expenditures)	$	524,308	$	266,397	$	6,898	$	273,295	$	287,053	
				
Interest Expense - 11/1	
$	199,075	
				Total	$	199,075	

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

Date		Balance		Prinicpal		Interest		Total	
									
11/01/25	$	7,430,000.00	$	-	$	201,775.00	$	521,137.50	
05/01/26	$	7,430,000.00	$	120,000.00	$	201,775.00			
11/01/26	$	7,310,000.00	$	-	$	199,075.00	$	520,850.00	
05/01/27	$	7,310,000.00	$	125,000.00	$	199,075.00			
11/01/27	$	7,185,000.00	$	-	$	196,262.50	$	520,337.50	
05/01/28	$	7,185,000.00	$	130,000.00	$	196,262.50			
11/01/28	$	7,055,000.00	$	-	$	193,337.50	$	519,600.00	
05/01/29	$	7,055,000.00	$	140,000.00	$	193,337.50			
11/01/29	$	6,915,000.00	$	-	$	190,187.50	$	523,525.00	
05/01/30	$	6,915,000.00	$	145,000.00	$	190,187.50			
11/01/30	$	6,770,000.00	$	-	$	186,925.00	$	522,112.50	
05/01/31	$	6,770,000.00	$	150,000.00	$	186,925.00			
11/01/31	$	6,620,000.00	$	-	$	182,893.75	$	519,818.75	
05/01/32	$	6,620,000.00	$	160,000.00	$	182,893.75			
11/01/32	$	6,460,000.00	$	-	$	178,593.75	$	521,487.50	
05/01/33	$	6,460,000.00	$	170,000.00	$	178,593.75			
11/01/33	$	6,290,000.00	$	-	$	174,025.00	$	522,618.75	
05/01/34	$	6,290,000.00	$	180,000.00	$	174,025.00			
11/01/34	$	6,110,000.00	$	-	$	169,187.50	$	523,212.50	
05/01/35	$	6,110,000.00	$	190,000.00	$	169,187.50			
11/01/35	$	5,920,000.00	$	-	$	164,081.25	$	523,268.75	
05/01/36	$	5,920,000.00	$	200,000.00	$	164,081.25			
11/01/36	$	5,720,000.00	$	-	$	158,706.25	$	522,787.50	
05/01/37	$	5,720,000.00	$	210,000.00	$	158,706.25			
11/01/37	$	5,510,000.00	$	-	$	153,062.50	$	521,768.75	
05/01/38	$	5,510,000.00	$	220,000.00	$	153,062.50			
11/01/38	$	5,290,000.00	$	-	$	147,150.00	$	520,212.50	
05/01/39	$	5,290,000.00	$	235,000.00	$	147,150.00			
11/01/39	$	5,055,000.00	$	-	$	140,834.38	$	522,984.38	
05/01/40	$	5,055,000.00	$	245,000.00	$	140,834.38			
11/01/40	$	4,810,000.00	$	-	$	134,250.00	$	520,084.38	
05/01/41	$	4,810,000.00	$	260,000.00	$	134,250.00			
11/01/41	$	4,275,000.00	$	-	$	127,262.50	$	521,512.50	
05/01/42	$	3,985,000.00	$	275,000.00	$	127,262.50			
11/01/42	$	3,985,000.00	$	-	$	119,871.88	$	522,134.38	
05/01/43	$	3,985,000.00	$	290,000.00	$	119,871.88			
11/01/43	$	3,985,000.00	$	-	$	112,078.13	$	521,950.00	
05/01/44	$	3,985,000.00	$	305,000.00	$	112,078.13			
11/01/44	$	3,680,000.00	$	-	$	103,500.00	$	520,578.13	
05/01/45	$	3,680,000.00	$	325,000.00	$	103,500.00			
11/01/45	$	3,355,000.00	$	-	$	94,359.38	$	522,859.38	
05/01/46	$	3,355,000.00	$	340,000.00	$	94,359.38			
11/01/46	$	3,015,000.00	$	-	$	84,796.88	$	519,156.25	
05/01/47	$	3,015,000.00	$	360,000.00	$	84,796.88			
11/01/47	$	2,655,000.00	$	-	$	74,671.88	$	519,468.75	
05/01/48	$	2,655,000.00	$	380,000.00	$	74,671.88			
11/01/48	$	2,275,000.00	$	-	$	63,984.38	$	518,656.25	
05/01/49	$	2,275,000.00	$	405,000.00	$	63,984.38			
11/01/49	$	1,870,000.00	$	-	$	52,593.75	$	521,578.13	
05/01/50	$	1,870,000.00	$	430,000.00	$	52,593.75	$	-	
11/01/50	$	1,440,000.00	$	-	$	40,500.00	$	523,093.75	
05/01/51	$	1,440,000.00	$	455,000.00	$	40,500.00	$	-	
11/01/51	$	985,000.00	$	-	$	27,703.13	$	523,203.13	
05/01/52	$	985,000.00	$	480,000.00	$	27,703.13	$	-	
11/01/52	$	505,000.00	$	-	$	14,203.13	$	521,906.25	
05/01/53	$	505,000.00	$	505,000.00	$	14,203.13	$	519,203.13	
			$	7,430,000.00	$	7,371,743.75	$	15,121,106.25	
Wind Meadows South Community Development District Proposed Budget
Capital Reserve Fund

	Adopted Budget	Actual Through	Projected Next	Projected Through	Proposed Budget	
Description	FY2025	5/31/25	4 Months	9/30/25	FY2026	

Revenues

Carry Forward Surplus	

$	10,000	

$	-	

$	-	

$	-	

$	149,000	
Total Revenues	$	10,000	$	-	$	-	$	-	$	149,000	

Expenses

Capital Outlay	

$	1,000	

$	-	

$	1,000	

$	1,000	

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

Other Financing Sources

Transfer In/(Out)	

$	150,000	

$	-	

$	150,000	

$	150,000	

$	75,000	
Total Other Financing Sources (Uses)	$	150,000	$	-	$	150,000	$	150,000	$	75,000	
						
Excess Revenues/(Expenditures)	$	159,000	$	-	$	149,000	$	149,000	$	223,000	
Exhibit B

PARCEL ID
242923000000042030	Units	O&M	2021 Debt	2023 Debt	Total	
242926289501000010	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000020	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000030	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000040	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000050	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000060	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000070	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000080	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000090	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000100	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000110	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000120	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000130	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000140	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000150	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000160	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000170	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000180	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000190	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000200	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000210	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000220	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000230	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000240	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000250	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000260	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000270	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000280	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000290	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000300	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000310	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000320	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000330	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000340	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000350	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000360	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000370	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000380	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000390	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000400	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000410	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000420	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000430	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000440	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000450	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000460	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000470	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000480	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000490	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000500	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000510	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000520	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000530	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000540	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000550	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000560	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000570	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000580	1.00	$1,113.00	$1,344.08		$2,457.08	

PARCEL ID	Units	O&M	2021 Debt	2023 Debt	Total	
242926289501000590	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000600	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000610	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000620	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000630	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000640	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000650	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000660	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000670	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000680	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000690	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000700	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000710	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000720	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000730	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000740	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000750	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000760	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000770	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000780	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000790	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000800	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000810	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000820	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000830	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000840	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000850	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000860	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000870	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000880	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000890	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000900	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000910	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000920	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000930	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000940	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000950	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000960	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000970	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000980	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501000990	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001000	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001010	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001020	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001030	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001040	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001050	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001060	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001070	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001080	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001090	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001100	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001110	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001120	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001130	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001140	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001150	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001160	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001170	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001180	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001190	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001200	1.00	$1,113.00	$1,344.08		$2,457.08	

PARCEL ID	Units	O&M	2021 Debt	2023 Debt	Total	
242926289501001210	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001220	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001230	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001240	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001250	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001260	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001270	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001280	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001290	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001300	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001310	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001320	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001330	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001340	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001350	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001360	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001370	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001380	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001390	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001400	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001410	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001420	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001430	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001440	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001450	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001460	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001470	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001480	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001490	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001500	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001510	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001520	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001530	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001540	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001550	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001560	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001570	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001580	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001590	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001600	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001610	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001620	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001630	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001640	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001650	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001660	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001670	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001680	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001690	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001700	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001710	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001720	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001730	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001740	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001750	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001760	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001770	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001780	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001790	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001800	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001810	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001820	1.00	$1,113.00	$1,344.08		$2,457.08	

PARCEL ID	Units	O&M	2021 Debt	2023 Debt	Total	
242926289501001830	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001840	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001850	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001860	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001870	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001880	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001890	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001900	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001910	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001920	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001930	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001940	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001950	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001960	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001970	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001980	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501001990	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002000	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002010	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002020	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002030	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002040	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002050	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002060	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002070	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002080	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002090	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002100	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002110	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002120	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002130	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002140	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002150	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002160	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002170	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002180	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002190	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002200	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002210	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002220	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002230	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002240	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002250	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002260	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002270	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002280	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002290	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002300	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002310	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002320	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002330	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002340	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002350	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002360	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002370	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002380	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002390	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002400	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002410	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002420	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002430	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002440	1.00	$1,113.00	$1,344.08		$2,457.08	

PARCEL ID	Units	O&M	2021 Debt	2023 Debt	Total	
242926289501002450	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002460	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002470	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002480	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002490	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002500	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002510	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002520	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002530	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002541	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002542					$0.00	
242926289501002550	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002560	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002570	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002580	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002590	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002600	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002610	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002620	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002630	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002640	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002650	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002660	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002670	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002680	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002690	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002700	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002710	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002720	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002730	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002740	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002750	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002760	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002770	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002780	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002790	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002800	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002810	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002820	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002830	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002840	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002850	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002860	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002870	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002880	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002890	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002900	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002910	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002920	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002930	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002940	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002950	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002960	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002970	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002980	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501002990	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003000	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003010	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003020	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003030	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003040	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003050	1.00	$1,113.00	$1,344.08		$2,457.08	

PARCEL ID	Units	O&M	2021 Debt	2023 Debt	Total	
242926289501003060	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003070	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003080	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003090	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003100	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003110	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003120	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003130	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003140	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003150	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003160	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003170	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003180	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003190	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003200	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003210	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003220	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003230	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003240	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003250	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003260	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003270	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003280	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003290	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003300	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003310	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003320	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003330	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003340	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003350	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003360	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003370	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003380	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003390	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003400	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003410	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003420	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003430	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003440	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003450	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003460	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003470	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003480	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003490	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003500	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003510	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003520	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003530	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003540	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003550	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003560	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003570	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003580	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003590	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003600	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003610	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003620	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003630	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003640	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003650	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003660	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003670	1.00	$1,113.00	$1,344.08		$2,457.08	

PARCEL ID	Units	O&M	2021 Debt	2023 Debt	Total	
242926289501003680	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003690	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003700	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003710	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003720	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003730	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003740	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003750	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003760	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003770	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003780	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003790	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003800	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003810	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003820	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003830	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003840	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003850	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003860	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003870	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003880	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003890	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003900	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003910	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003920	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003930	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003940	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003950	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003960	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003970	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003980	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501003990	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501004000	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501004010	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501004020	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501004030	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501004040	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501004050	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501004060	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501004070	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501004080	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501004090	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501004100	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501004110	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501004120	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501004130	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501004140	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501004150	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501004160	1.00	$1,113.00	$1,344.08		$2,457.08	
242926289501004170					$0.00	
242926289501004180					$0.00	
242926289501004190					$0.00	
242926289501004200					$0.00	
242926289501004210					$0.00	
242926289501004220					$0.00	
242926289501004230					$0.00	
242926289501004240					$0.00	
242926289501004250					$0.00	
242926289501004260					$0.00	
242926289501004270					$0.00	
242926289501004280					$0.00	
242926289501004290					$0.00	

PARCEL ID	Units	O&M	2021 Debt	2023 Debt	Total	
242926289502004170	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004180	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004190	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004200	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004210	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004220	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004230	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004240	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004250	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004260	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004270	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004280	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004290	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004300	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004310	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004320	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004330	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004340	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004350	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004360	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004370	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004380	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004390	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004400	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004410	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004420	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004430	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004440	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004450	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004460	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004470	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004480	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004490	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004500	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004510	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004520	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004530	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004540	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004550	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004560	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004570	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004580	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004590	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004600	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004610	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004620	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004630	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004640	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004650	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004660	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004670	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004680	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004690	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004700	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004710	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004720	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004730	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004740	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004750	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004760	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004770	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004780	1.00	$1,113.00		$1,343.51	$2,456.51	

PARCEL ID	Units	O&M	2021 Debt	2023 Debt	Total	
242926289502004790	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004800	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004810	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004820	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004830	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004840	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004850	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004860	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004870	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004880	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004890	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004900	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004910	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004920	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004930	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004940	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004950	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004960	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004970	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004980	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502004990	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005000	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005010	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005020	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005030	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005040	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005050	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005060	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005070	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005080	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005090	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005100	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005110	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005120	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005130	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005140	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005150	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005160	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005170	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005180	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005190	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005200	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005210	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005220	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005230	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005240	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005250	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005260	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005270	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005280	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005290	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005300	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005310	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005320	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005330	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005340	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005350	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005360	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005370	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005380	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005390	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005400	1.00	$1,113.00		$1,343.51	$2,456.51	

PARCEL ID	Units	O&M	2021 Debt	2023 Debt	Total	
242926289502005410	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005420	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005430	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005440	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005450	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005460	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005470	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005480	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005490	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005500	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005510	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005520	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005530	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005540	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005550	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005560	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005570	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005580	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005590	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005600	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005610	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005620	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005630	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502005640	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502007500	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502007510	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502007520	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502007530	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502007540	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502007550	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502007560	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502007570	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502007580	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502007590	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502007600	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502007610	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502007620	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502007630	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502007640	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502007650	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502007660	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502007670	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502007680	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502007690	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502007700	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502007710	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502007720	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502007730	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502007740	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502007750	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502007760	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502007770	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502007780	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502007790	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502008040	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502008050	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502008060	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502008070	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502008080	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502008090	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502008100	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502008110	1.00	$1,113.00		$1,343.51	$2,456.51	

PARCEL ID	Units	O&M	2021 Debt	2023 Debt	Total	
242926289502008120	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502008130	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502008140	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502008150	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502008160	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502008170	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502008180	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502008190	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502008200	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502008210	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502008220	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502008230	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502008240	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502008250	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502008260	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502008270	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502008280	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502008290	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502008300	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502008310	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502008320	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502008330	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502008340	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502008350	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289502008360					$0.00	
242926289502008370					$0.00	
242926289502008380					$0.00	
242926289502008390					$0.00	
242926289502008400					$0.00	
242926289502008410					$0.00	
242926289502008420					$0.00	
242926289503006410	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006420	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006430	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006440	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006450	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006460	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006470	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006480	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006490	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006500	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006510	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006520	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006530	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006540	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006550	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006560	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006570	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006580	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006590	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006600	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006610	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006620	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006630	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006640	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006650	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006660	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006670	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006680	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006690	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006700	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006710	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006720	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006730	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006740	1.00	$1,113.00		$1,343.51	$2,456.51	

PARCEL ID	Units	O&M	2021 Debt	2023 Debt	Total	
242926289503006750	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006760	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006770	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006780	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006790	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006800	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006810	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006820	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006830	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006840	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006850	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006860	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006870	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006880	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006890	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006900	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006910	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006920	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006930	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006940	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006950	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006960	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006970	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006980	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503006990	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007000	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007010	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007020	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007030	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007040	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007050	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007060	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007070	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007080	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007090	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007100	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007110	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007120	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007130	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007140	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007150	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007160	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007170	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007180	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007190	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007200	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007210	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007220	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007230	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007240	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007250	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007260	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007270	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007280	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007290	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007300	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007310	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007320	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007330	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007340	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007350	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007360	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007370	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007380	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007390	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007400	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007410	1.00	$1,113.00		$1,343.51	$2,456.51	

PARCEL ID	Units	O&M	2021 Debt	2023 Debt	Total	
242926289503007420	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007430	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007440	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007450	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007460	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007470	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007480	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007490	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289503007500					$0.00	
242926289503007510					$0.00	
242926289503007520					$0.00	
242926289504005650	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504005660	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504005670	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504005680	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504005690	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504005700	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504005710	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504005720	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504005730	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504005740	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504005750	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504005760	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504005770	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504005780	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504005790	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504005800	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504005810	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504005820	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504005830	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504005840	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504005850	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504005860	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504005870	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504005880	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504005890	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504005900	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504005910	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504005920	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504005930	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504005940	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504005950	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504005960	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504005970	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504005980	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504005990	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504006000	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504006010	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504006020	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504006030	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504006040	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504006050	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504006060	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504006070	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504006080	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504006090	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504006100	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504006110	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504006120	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504006130	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504006140	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504006150	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504006160	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504006170	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504006180	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504006190	1.00	$1,113.00		$1,343.51	$2,456.51	
242926289504006200	1.00	$1,113.00		$1,343.51	$2,456.51	

PARCEL ID	Units		O&M	2021 Debt	2023 Debt	Total	
242926289504006210	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504006220	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504006230	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504006240	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504006250	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504006260	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504006270	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504006280	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504006290	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504006300	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504006310	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504006320	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504006330	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504006340	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504006350	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504006360	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504006370	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504006380	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504006390	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504006400	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504007800	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504007810	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504007820	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504007830	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504007840	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504007850	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504007860	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504007870	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504007880	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504007890	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504007900	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504007910	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504007920	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504007930	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504007940	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504007950	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504007960	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504007970	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504007980	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504007990	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504008000	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504008010	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504008020	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504008030	1.00		$1,113.00		$1,343.51	$2,456.51	
242926289504008040						$0.00	
242926289504008050						$0.00	
242926289504008060						$0.00	
242926289504008070						$0.00	
Total Gross Assessments		835	$929,355.00	$559,137.28	$562,930.69	$2,051,422.97	
							
Total Net Assessments			$864,300.15	$519,997.67	$523,525.54	$1,907,823.36	

!!"#$%& 5
RESOLUTION 2025-12
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WIND MEADOWS SOUTH COMMUNITY DEVELOPMENT DISTRICT ADOPTING THE ANNUAL MEETING SCHEDULE FOR FISCAL YEAR 2025/2026; 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 within 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 2025/2026 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 2025/2026 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 22nd day of July 2025.

ATTEST:	WIND MEADOWS SOUTH COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chairperson, Board of Supervisors
Exhibit A:	Fiscal Year 2025/2026 Annual Meeting Schedule
Exhibit A: Fiscal Year 2025/2026 Annual Meeting Schedule

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January 8, 2026 (2nd Thursday)
February 5, 2026
March 5, 2026
April 2, 2026
May 7, 2026
June 4, 2026
July 2, 2026
August 6, 2026
September 3, 2026

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 three
(3) business days 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

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April 8, 2026
May 13, 2026
June 10, 2026
July 8, 2026
August 12, 2026
September 9, 2026

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 three
(3) business days 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

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April 28, 2026
May 26, 2026
June 23, 2026
July 28, 2026
August 25, 2026
September 22, 2026

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 three
(3) business days 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

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RESOLUTION 2025-13	
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WIND MEADOWS SOUTH COMMUNITY DEVELOPMENT DISTRICT ADOPTING AN AMENDMENT TO THE AMENITY POLICIES OF THE DISTRICT; 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 created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within the City of Bartow, Florida; and
WHEREAS, the District’s Board of Supervisors (“Board”) is authorized by Section
190.011(5), Florida Statutes, to adopt rules, rates, charges and fees; and
WHEREAS, the Board accordingly finds that it is in the best interest of the District to adopt by resolution an amendment to the policies set forth in Exhibit A (“Amendment”), which relate to use of the District’s amenity facilities and other District-owned property, for immediate use and application.

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

SECTION 1. The above stated recitals are true and correct and are hereby incorporated herein by reference.
SECTION 2. The Amendment attached hereto as Exhibit A is hereby adopted pursuant to this Resolution as necessary for the conduct of District business. The amended policies shall remain in full force and effect until such time as the Board may amend or replace them.
SECTION 3. If any provision of this Resolution is held to be illegal or invalid, the other provisions shall remain in full force and effect.

SECTION 4. This Resolution shall become effective immediately upon its adoption.
PASSED AND ADOPTED this    day of 	2025.
ATTEST:	WIND MEADOWS SOUTH
COMMUNITY DEVELOPMENT DISTRICT

Secretary	Chairman, Board of Supervisors
Exhibit A: Amendment to Policies
EXHIBIT A
Amendment to Policies

LAKES AND PONDS POLICIES
Lakes and Ponds (used interchangeably and reference to one shall implicate the other) within the District primarily function as retention ponds to facilitate the District’s system for treatment and attenuation of stormwater run-off and overflow. As a result, contaminants may be present in the water. These policies are intended to limit contact with such contaminants and ensure the continued operations of the Ponds while allowing limited recreational use of the same.
Users of District Lakes shall not engage in any conduct or omission that violates any ordinance, resolution, law, permit requirement or regulation of any governmental entity relating to the District Lakes.
Wading and swimming in District Lakes are prohibited.
Boating (motorized and non-motorized), paddleboarding, and other recreational water activities are prohibited in District Lakes.
Patrons may fish from District Lakes. However, the District has a “catch and release”
policy for all fish caught in these waters.
Pets are not allowed in the District Lakes.
Owners of property lying contiguous to the District Lakes shall take such actions as may be necessary to remove underbrush, weeds or unsightly growth from the Owner’s property that detract from the overall beauty, setting and safety of the property.
No docks or other structures, whether permanent or temporary, shall be constructed and placed in or around the District Lakes or other District stormwater management facilities.
No pipes, pumps or other devices used for irrigation or the withdrawal of water shall be placed in or around the District Lakes, except by the District.
No foreign materials may be disposed of in the District Lakes, including, but not limited to: tree branches, paint, cement, oils, soap suds, building materials, chemicals, fertilizers, or any other material that is not naturally occurring or which may be detrimental to the Lake environment.
Easements through residential backyards along the community's stormwater management system are for maintenance purposes only and are not general grants for access for fishing or any other recreational purpose. Access to residents' backyards via these maintenance easements is prohibited. Unless individual property owners explicitly grant permission for others to access their backyards, entering their private property can be considered trespassing. Please be considerate of the privacy rights of other residents.
Beware of wildlife - water moccasins and other snakes, alligators, snapping turtles, birds and other wildlife which may pose a threat to your safety are commonly found in
stormwater management facilities in Florida. Wildlife may neither be removed from nor released into the District Lakes; notwithstanding the foregoing, nuisance alligators posing a threat to the health, safety and welfare may be removed by a properly permitted and licensed nuisance alligator trapper, in accordance with all applicable state and local laws, rules, ordinances and policies including but not limited to rules promulgated by the Florida Fish and Wildlife Conservation Commission (“FWC”). Anyone concerned about an alligator is encouraged to call FWC’s toll-free Nuisance Alligator Hotline at 866- FWC-GATOR (866-392-4286).
Any hazardous condition concerning the District Lakes must immediately be reported to the District Manager and the proper authorities.

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WIND MEADOWS SOUTH COMMUNITY DEVELOPMENT DISTRICT
FINANCIAL STATEMENTS

September 30, 2024

WIND MEADOWS SOUTH COMMUNITY DEVELOPMENT DISTRICT
FINANCIAL STATEMENTS
September 30, 2024
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, 2024, 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, 2024, 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
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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 10, 2025, 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 10, 2025 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 10, 2025

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, 2024. 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 assets of the District exceeded its liabilities at the close of the most recent fiscal year resulting in a net position balance of $1,814,318.

The change in the District's total net position in comparison with the prior fiscal year was
$2,587,635, an increase. 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, 2024, the District’s governmental funds reported combined ending fund balances of $1,341,926. A portion of fund balance is restricted for debt service and future capital repairs and replacement, and the remainder is unassigned fund balance 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, assets exceeded liabilities 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

	2024		2023	
Current assets	$  1,443,107		$	3,140,772	
Capital assets	17,420,604		14,035,012	
Total assets	18,863,711		17,175,784	
Current liabilities	719,781		1,300,284	
Long-term liabilities	16,329,612		16,648,817	
Total liabilities	17,049,393		17,949,101	
Net position
Net invested in capital assets	741,448		(3,083,816)	
Restricted for debt service	944,206		882,353	
Restricted for capital projects	4,297		1,443,653	
Unrestricted	124,367		(15,507)	
Total net position	$  1,814,318		$	(773,317)	
The District's net position decreased during the most recent fiscal year. The majority of the change represents the degree to which program revenues exceeded the ongoing cost of operations.
Key elements of the District's change in net position are reflected in the following table:
Change in Net Position

	2024		2023	
Program revenues	$ 3,684,465		$	919,047	
General revenues		83,323 			84,035 	
Total revenues		3,767,788 			1,003,082 	
Expenses				
General government	211,291		320,053	
Physical environment	139,845		56,002	
Culture and recreation	99,304		-	
Interest on long-term debt	729,713		487,016	
Cost of issuance	-		334,975	
Total expenses		1,180,153 			1,198,046 	
Change in net position	2,587,635		(194,964)	
Net position - beginning of year		(773,317)			(578,353)	
Net position - end of year	$ 1,814,318		$	(773,317)	

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2024 was $1,180,153, which consisted of interest on long-term debt and costs associated with constructed and maintaining certain capital improvements. 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, 2024.

The variance between budgeted and actual general fund revenues is not 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.

CAPITAL ASSETS

Capital Assets

At September 30, 2024, the District had $17,420,604 invested in construction in process. Construction in process has not completed as of September 30, 2024 and therefore is not depreciated to date. More detailed information about the District’s capital assets is presented in the notes of the financial statements.
Capital Debt

At September 30, 2024, the District had $16,644,612 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 2025, 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, 2024

	GOVERNMENTAL
	ACTIVITIES		
ASSETS		
Cash and cash equivalents	$	156,097	
Assessments receivable	70,973	
Prepaid items	33,857	
Restricted assets:
Cash and cash equivalents	
4,297	
Investments	1,177,883	
Capital assets:
Non-depreciable	
17,420,604	
TOTAL ASSETS	$	18,863,711	
LIABILITIES		
Accounts payable and accrued expenses	$	66,637	
Accrued interest payable	303,600	
Retainage payable	34,544	
Bonds payable, due within one year	315,000	
Bonds payable, due in more than one year	16,329,612	
TOTAL LIABILITIES	17,049,393	
NET POSITION		
Net investment in capital assets Restricted for:	741,448	
Debt service	944,206	
Capital projects	4,297	
Unrestricted	124,367	
TOTAL NET POSITION	$	1,814,318	
STATEMENT OF ACTIVITIES
Year Ended September 30, 2024

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

Functions/Programs Governmental activities	
Expenses		Charges for Services		Operating Contributions		Governmental Activities	
General government	$	211,291		$	211,291		$ 2,063,483		$	2,063,483	
Physical environment	139,845		265,571		-		125,726	
Culture and recreation	99,304		99,304		-		-	
Interest on long-term debt	729,713		1,044,816		-		315,103	
Total governmental activities	$	1,180,153	$	1,620,982	$ 2,063,483	2,504,312		
General revenues:
Investment earnings		74,174	
Miscellaneous income		9,149	
Total general revenues		83,323	
Change in net position		2,587,635	
Net position - October 1, 2023		(773,317)	
Net position - September 30, 2024	$	1,814,318	
BALANCE SHEET – GOVERNMENTAL FUNDS
September 30, 2024

ASSETS

GENERAL

DEBT SERVICE

CAPITAL PROJECTS
TOTAL GOVERNMENTAL FUNDS

Cash and cash equivalents	$ 156,097		$	-		$	-	$	156,097	
Assessments receivable	1,050		69,923		-	70,973	
Prepaid items	33,857		-		-	33,857	
Restricted assets:						
Cash and cash equivalents	-		-		4,297	4,297	
Investments	-		1,177,883		-	1,177,883	
TOTAL ASSETS	$ 191,004		$ 1,247,806		 
$	4,297	$	1,443,107	

LIABILITIES AND FUND BALANCES

LIABILITIES
Accounts payable and accrued expenses	$	66,637	$	-	$	-	$	66,637								
Retainage payable	-	-	34,544	34,544								
TOTAL LIABILITIES	66,637		-		34,544		101,181				

FUND BALANCES
Nonspendable: Prepaid items	

33,857	

-	

-	

33,857							
Restricted for:											
Debt service		-		1,247,806			-			1,247,806	
Unassigned		90,510		-			(30,247)			60,263	
TOTAL FUND BALANCES		124,367		1,247,806			(30,247)			1,341,926	
TOTAL LIABILITIES AND											
FUND BALANCES	$	191,004		$ 1,247,806		$	4,297		$	1,443,107	
RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCES TO NET POSITION OF GOVERNMENTAL ACTIVITIES
September 30, 2024

Total Governmental Fund Balances in the Balance Sheet	$	1,341,926

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	17,420,604

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

Accrued interest payable	(303,600)	
Original issue discount	8,348	
Unamortized bond premium	(157,960)	
Governmental bonds payable	(16,495,000)	
Net Position of Governmental Activities	$	1,814,318	
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES – GOVERNMENTAL FUNDS
Year Ended September 30, 2024

TOTAL
				DEBT	CAPITAL	GOVERNMENTAL					
	GENERAL	SERVICE	PROJECTS		FUNDS						
REVENUES											
Developer contributions	$	-	$	-	$ 2,063,483	$	2,063,483				
Special assessments		576,166		1,044,816	-		1,620,982				
Miscellaneous revenue		9,149		-	-		9,149				
Investment earnings		-		55,592	18,582		74,174				
TOTAL REVENUES		585,315		1,100,408	
2,082,065		3,767,788				
EXPENDITURES
General government		
211,291		
-	

-		
211,291				
Physical environment		139,845		-	-		139,845				
Culture and recreation		99,304					99,304				
Capital outlay Debt
Principal		-

-		-

305,000	3,385,592

-		3,385,592

305,000				
Interest expense		-		728,367	-		728,367				
TOTAL EXPENDITURES		450,440		1,033,367	
3,385,592		4,869,399				
EXCESS REVENUES OVER (UNDER) EXPENDITURES		

134,875		

67,041	

(1,303,527)		

(1,101,611)				
OTHER SOURCES (USES)
Transfers in (out)		
5,000		
363	
(5,363)		
-				
TOTAL OTHER SOURCES (USES)		5,000			363		(5,363)			-	
EXCESS REVENUES OVER (UNDER) EXPENDITURES AND OTHER SOURCES (USES)		

139,875		

67,404	

(1,308,890)		

(1,101,611)				
FUND BALANCE
Beginning of year		
(15,508)		
1,180,402	
1,278,643		
2,443,537				
End of year	$	124,367	$ 1,247,806	$	(30,247)	$	1,341,926				
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
Year Ended September 30, 2024

Net Change in Fund Balances - Total Governmental Funds	$ (1,101,611)

Amount reported for governmental activities in the Statement of Activities are different because:
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	3,385,592
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	305,000
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	(5,551)
Provision for amortization of bond premium	4,379
Provision for amortization of bond discount	(174)

Change in Net Position of Governmental Activities	$ 2,587,635

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 and was amended by Ordinance No. 2022-22, effective January 3, 2023. 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 were affiliated with the Developer as of September 30, 2024. 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 benefitted lands within the District. Assessments are levied to pay for the operations and maintenance of the District and to repay long-term debt. The fiscal year for which annual assessments are levied begins on October 1 each year. Debt assessments are levied at the time of issuance and collected annually. The District's annual assessments may be directly billed and collected by the District, or may be billed and collected by the County Tax Collector. For assessments billed and collected by the County Tax Collector, discounts are available for payments through February 28, and unpaid assessments become delinquent on April 1. 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.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Measurement Focus, Basis of Accounting and Financial Statement Presentation (continued)
Assessments (continued)

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.
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).

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

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.
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.

Investments
The District’s investments were held as follows at September 30, 2024:

Investment	Fair Value	Credit Risk		Maturities Money Market Mutual Funds - First			Weighted average of the
American Treasury Obligation Total Investments
$ 1,177,883
$ 1,177,883
S&P AAAm	fund portfolio: 31 days

NOTE D – DEPOSITS AND INVESTMENTS (CONTINUED)

Investments (continued)

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.

Money market investments that have a maturity at the time of purchase of one year or less and are held by governments other than external investment pools should be measured at amortized cost. For external investment pools that qualify to be measured at amortized cost, the pool's participants should also measure their investments in that external investment pool at amortized cost for financial reporting purposes. Accordingly, the District's investments have been reported at amortized cost above.

NOTE E – INTERFUND TRANSFERS

Interfund transfers for the fiscal year ended September 30, 2024 were as follows:

 Fund		  Transfer In 	 Transfer Out 	
General	$	5,000	$	-	
Debt service	363	-	
Capital projects		-			5,363 	
Total	 $	5,363 	 $	5,363 	

Transfers are used to move revenues and other financing sources from the fund where the collection occurs to the fund where funds have been reallocated for use. In the case of the District, transfers from the debt service fund to the general and capital projects funds were made in accordance with the Bond Indentures.

NOTE F - CAPITAL ASSETS

Capital asset activity for the fiscal year ended September 30, 2024 was as follows:

Balance	Balance
10/01/2023	Increases	Decreases	09/30/2024
Governmental activities:
Capital assets, not being depreciated:
Construction in progress
Total capital assets, not being
$ 14,035,012
$ 3,385,592	$	-

$17,420,604

depreciated	14,035,012	3,385,592	-	17,420,604

Governmental activities capital assets - net

$ 14,035,012

$ 3,385,592	$	-

$17,420,604
The District Capital Improvement Project (“CIP”) is being built in phases. A portion of the project costs was expected to be financed with the proceeds from the issuance of Bonds with the remainder to be funded by the Developer and conveyed to the District. The infrastructure will include roadways, potable water and wastewater systems, land improvements, stormwater improvements, amenity/recreational improvements, landscaping and hardscaping improvements, and other public improvements. Upon completion, certain infrastructure is to be conveyed to others for ownership and maintenance.

Developer contributions to the capital projects fund for the current fiscal year were $2,063,483.

NOTE G – 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, 2024.

The following is a summary of activity in the long-term debt of the District for the year ended September 30, 2024:
	Balance
10/1/2023	
Additions	
Deletions	Balance
09/30/2024	Due Within
One Year	
Special Assessment Bonds,
Series 2021	
$	9,145,000	
$	-	$	
195,000	
$  8,950,000	
$ 200,000	
Special Assessment Bonds,
Series 2023	
7,655,000	
-	
110,000	
7,545,000	
115,000	
	16,800,000	-	305,000	16,495,000	315,000	
Unamortized bond premium	162,339		4,379	157,960		
Unamortized bond discount	(8,522)	-	(174)	(8,348)	-	
	$ 16,953,817	$	-	$	309,205	$ 16,644,612	$ 315,000	

NOTE G – LONG-TERM LIABILITIES (CONTINUED)

The annual requirements to amortize the principal and interest of bonded debt outstanding as of September 30, 2024 are as follows:

  September 30, 		Principal			Interest			Total		
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	360,000	685,920	1,045,920	
2030-2034	2,020,000	3,216,633	5,236,633	
2035-2039	2,485,000	2,761,143	5,246,143	
2040-2044	3,085,000	2,181,856	5,266,856	
2045-2049	3,890,000	1,391,625	5,281,625	
2050-2053		3,335,000 		388,600 		3,723,600 	
	 $ 16,495,000 	 $ 13,484,304 	 $	29,979,304 	

NOTE H – DEVELOPER TRANSACTIONS

The Developer owns a portion of the land within the District; therefore, assessment revenues in the general and debt service funds include the assessments levied on those lots owned by the Developer. See Note F for other Developer transactions.

NOTE I - 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 J - 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, 2024

	VARIANCE					
	WITH FINAL					
	BUDGET					
	POSITIVE					
REVENUES	  * BUDGET 			ACTUAL			  (NEGATIVE)		
Special assessments	$ 572,854		$	576,166		$	3,312	
Miscellaneous revenue	-		9,149		9,149	
TOTAL REVENUES	572,854		585,315		12,461	

EXPENDITURES
Current
General government	137,154		211,291		(74,137)	
Physical environment	295,250		139,845		155,405	
Culture and recreation	130,450		99,304		31,146	
TOTAL EXPENDITURES	562,854		450,440		112,414	

EXCESS OF REVENUES OVER						
(UNDER) EXPENDITURES	10,000		134,875		124,875	
OTHER FINANCING SOURCES						
Capital Reserve Transfer	(10,000)		5,000		15,000	
EXCESS OF REVENUES OVER (UNDER) EXPENDITURES						
AND OTHER SOURCES (USES)	$	-		139,875		$	139,875	
FUND BALANCES						
Beginning of year			(15,508)			
End of year			$	124,367			

* Original and final budget.
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, 2024.

The variance between budgeted and actual general fund revenues is not 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.
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, 2024 and for the year ended September 30, 2024, which collectively comprise the Wind Meadows South Community Development District’s basic financial statements and have issued our report thereon dated June 10, 2025.

Report on 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
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WWW.DMHBCPA.NET
Report on 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 10, 2025

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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 Wind Meadows South Community Development District, City of Bartow, Florida’s (“District”) 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 during the fiscal year ended September 30, 2024. Management is responsible for District’s compliance with those requirements. Our responsibility is to express an opinion on 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. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 218.415, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District’s compliance with specified requirements.
We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the examination engagement.
In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2024.
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 10, 2025

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, 2024, and have issued our report thereon dated June 10, 2025.
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 Reporting Requirements
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 10, 2025, 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 and Management
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.
Property Assessed Clean Energy (PACE) Programs
As required by Section 10.554(1)(i)6.a., Rules of the Auditor General, the District did not authorize a PACE program pursuant to Section 163.081 or Section 163.082, Florida Statutes, did not operate within the District’s geographical boundaries during the fiscal year under audit.
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 N/A.
The total number of independent contractors to whom nonemployee compensation was paid in the last month of the district’s fiscal year as 10.
All compensation earned by or awarded to employees, whether paid or accrued, regardless of contingency as N/A.
All compensation earned by or awarded to nonemployee independent contractors, whether paid or accrued, regardless of contingency as $449,959.
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
$249 to $1,344 per residential unit.
The total amount of special assessments collected by or on behalf of the District as
$1,620,982.
The total amount of outstanding bonds issued by the District as $16,495,000.
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 10, 2025

!!"#$%& 8
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, 2025

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	
Arbitrage Rebate Calculation Detail Report – Rebate Computation Credit	18	

May 20, 2025

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 May 11, 2026. 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, 2025

Fund Description	Taxable Inv Yield	Net Income	Rebatable Arbitrage	
Acquisition & Construction Fund	4.692818%	66,775.62	(13,356.74)	
Debt Service Reserve Fund	4.791129%	44,628.46	(7,432.85)	
Capitalized Interest Fund	4.918169%	4,504.59	(624.32)	
Cost of Issuance Fund	4.844809%	13.02	(2.06)	
Totals	4.738120%	$115,921.69	$(21,415.97)	
Bond Yield	5.512677%			
Rebate Computation Credit	(2,307.84)			
Net Rebatable Arbitrage	$(23,723.81)			

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, 2025, 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, 2025, 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, 2025.

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, 2025, 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	
05/06/24			250.00	278.93	
05/21/24			109.50	121.90	
07/19/24			125.00	137.94	
07/19/24			-830.85	-916.85	
12/27/24			-261,762.50	-282,043.13	

ARBITRAGE REBATE CALCULATION DETAIL REPORT
FUTURE VALUE @

DATE	
DESCRIPTION	RECEIPTS (PAYMENTS)	BOND YIELD OF (5.512677%)	
03/13/25		684.00	728.58	
03/13/25		265,493.78	282,798.17	
05/11/26	TOTALS:	66,775.62	-13,356.74	

ISSUE DATE:	05/11/23	
REBATABLE ARBITRAGE:	
-13,356.74		
COMP DATE:	05/11/26	NET INCOME:	66,775.62		
BOND YIELD: 5.512677%	TAX INV YIELD:	4.692818%		

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	
05/02/24			2,113.83	2,359.91	
06/04/24			2,186.69	2,429.48	
07/02/24			2,117.26	2,342.41	
08/02/24			2,186.45	2,408.02	
09/04/24			2,181.47	2,390.95	
10/02/24			2,040.34	2,226.83	
11/04/24			1,991.75	2,163.32	
12/03/24			1,852.88	2,003.69	
12/20/24			2.36	2.55	
12/27/24			261,762.50	282,043.13	
01/03/25			1,708.57	1,839.28	
02/04/25			891.85	955.59	
03/04/25			800.40	853.73	
04/02/25			879.87	934.53	
04/30/25	Bal		261,762.50	276,851.14	
04/30/25	Acc		851.49	900.57	
05/11/26	TOTALS:	44,628.46	-7,432.85		

ISSUE DATE:	05/11/23	
REBATABLE ARBITRAGE:	
-7,432.85			
COMP DATE:	05/11/26	NET INCOME:	44,628.46			
BOND YIELD: 5.512677%	TAX INV YIELD:	4.791129%			

ARBITRAGE REBATE CALCULATION DETAIL REPORT
FUTURE VALUE @

DATE	
DESCRIPTION	RECEIPTS (PAYMENTS)	BOND YIELD OF (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%		

ARBITRAGE REBATE CALCULATION DETAIL REPORT
FUTURE VALUE @

DATE	
DESCRIPTION	RECEIPTS (PAYMENTS)	BOND YIELD OF (5.512677%)	
05/11/24		-2,070.00	-2,307.84	
05/11/26	TOTALS:	-2,070.00	-2,307.84	

ISSUE DATE: 05/11/23 COMP DATE: 05/11/26 BOND YIELD: 5.512677%	
REBATABLE ARBITRAGE:	
-2,307.84		

!!"#$%& 9
RESOLUTION 2025-14
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WIND MEADOWS SOUTH COMMUNITY DEVELOPMENT DISTRICT AUTHORIZING THE DISTRICT MANAGER TO ESTABLISH A MONEY MARKET ACCOUNT; APPOINTING THE DISTRICT MANAGER AS ITS LEGAL REPRESENTATIVE WITH RESPECT TO SAID ACCOUNT(S) AND PROVIDING FOR THE DURATION OF SAID AUTHORIZATION

WHEREAS, the Wind Meadows South Community Development District (the “District”) is a local unit of special purpose government created and existing under Chapter 190, Florida Statutes, and situated within Polk County, Florida; and
WHEREAS, the District finds that from time to time has funds on hand in excess of current needs; and

WHEREAS, it is in the best interest of the District and its landowners that said excess funds be invested to return the highest yield consistent with proper safeguards and the Districts currently adopted policies regarding the deposit of public funds.
NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WIND MEADOWS SOUTH COMMUNITY DEVELOPMENT DISTRICT:
That the District Manager, Governmental Management Services-Central Florida, LLC, (“GMS”) and its designee, as legal representative(s) of the District is hereby authorized to act as the administrator(s) for funds held in the money market account(s).

The District Manager and/or its designee shall have the authority to establish an account(s) on behalf of the District, withdraw funds from or transmit funds to said account(s), establish funds transfer instructions, name designee(s), and initiate changes to this information as required and approved by the Board or Chairperson, as applicable.

That this authorization shall be continuing in nature until revoked by District or until a new legal representative is appointed.
THIS RESOLUTION INTRODUCED AND ADOPTED by the District at its regularly scheduled meeting this 22nd day of July 2025.

ATTEST:	WIND MEADOWS SOUTH
COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairman/Vice Chairman

!!"#$%& 10
RESOLUTION 2025-15

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WIND MEADOWS SOUTH COMMUNITY DEVELOPMENT DISTRICT APPOINTING AND REMOVING AN ASSISTANT SECRETARY, 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; and

WHEREAS, pursuant to Chapter 190, Florida Statutes, the Board of Supervisors (“Board”), shall organize by electing one of its members as Chair and by electing Assistant Secretaries, and such other officers as the Board may deem necessary.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WIND MEADOWS SOUTH COMMUNITY DEVELOPMENT DISTRICT:
SECTION 1.  DISTRICT OFFICERS.

Katie O’Rourke is appointed as Assistant Secretary.
Monica Virgen is removed as Assistant Secretary.

SECTION 2.	CONFLICTS. All Resolutions or parts of Resolutions in conflict herewith are hereby repealed to the extent of such conflict.

SECTION 3.	EFFECTIVE DATE. This Resolution shall become effective immediately upon its adoption.
Passed and adopted 22nd day of July 2025

ATTEST:	WIND MEADOWS SOUTH COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

!!"#$%& 11

!!"#$%& "

!!"#$%& i
Resort Pool Services DBA 14525 Johns Lake Rd Clermont, FL 34711 US
+1 3216896210
resortinvoice@gmail.com
Estimate 1209

ACTIVITY	QTY	RATE	AMOUNT

Lift Install
Supply and install one water activated lift at Wind Meadows South pool. Remove pavers, run water
lines under deck, install concrete pad, and bond anchor per code. Pull permits and obtain
inspections from the state
1	13,500.00	13,500.00

TOTAL	$13,500.00

THANK YOU.

Accepted By	Accepted Date

!!"#$%& ii
ESTIMATE
Aquatic Weed Management, Inc.
PO Box 1259
Haines City, FL 33845

Note to customer
Thank you for your business!

WATERWEED1@AOL.COM
+1 (863) 412-1919

Total	$3,000.00

Accepted date	Accepted by

008400

007500
e Current Ponds
e New Ponds

!!"#$%& "

!!"#$%& i

May 15, 2025 to July 9, 2025

General Fund	
5/20/25	
428-436	
$	32,610.85	
	5/23/25	437-439	$	2,230.87	
	5/29/25	440-441	$	3,640.00	
	6/4/25	442-447	$	6,178.52	
	6/11/25	448	$	1,356.63	
	6/18/25	449-454	$	25,080.66	
	6/25/25	455	$	6,974.78	
	7/9/25	456-461	 $	24,388.59 	
			 $	102,460.90 	

Supervisors May 2025	

Lori A. Campagna	

50005	

$	184.70	
	Kelly A. Evans	50006	$	184.70	

Supervisors June 2025	Bradley C. Gilley

Lori A. Campagna	50007

50008	$	184.70

$	184.70	
	Kelly A. Evans	50009	$	184.70	
	Bradley C. Gilley	50010	 $	184.70 	
			 $	1,108.20 	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/16/25	PAGE	1
*** CHECK DATES 05/15/2025 - 07/09/2025 ***	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	#
5/20/25 00027	4/28/25 14881	202504 330-57200-48200	*	1,110.00
CLEANING SVCS- APR 25
CSS CLEAN STAR SERVICES OF CFL	1,110.00 000428
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
110	202505 310-51300-34000	*	3,541.67
MANAGEMENT FEES MAY 25
110	202505 310-51300-35200	*	105.00
WEBSITE ADMIN MAY 25
110	202505 310-51300-35100	*	157.50
INFO TECHNOLOGY MAY 25
110	202505 310-51300-31300	*	525.00
DISEMINATION SVCS MAY 25
110	202505 330-57200-48300	*	1,041.67
AMENITY ACCESS MAY 25
110	202505 310-51300-51000	*	3.79
OFFICE SUPPLIES
110	202505 310-51300-42000	*	62.34
POSTAGE
5/01/25 111	202505 320-53800-34000	*	1,378.17
FIELD MAINTENANCE MAY 25
5/01/25 111	202505 310-51300-49000	*	84.30
MEETING ROOM 4.2.25
5/01/25 111	202505 310-51300-42500	*	4.05
SIGNAGE FOR AMENITY
GOVERNMENTAL MANAGEMENT SERVICES-CF	6,903.49 000429
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/20/25 00042	4/30/25 14	202504 320-53800-48000	*	367.25
TRASH CLEAN UP
GOVERNMENTAL MANAGEMENT SERVICES-TA	367.25 000430
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/20/25 00010	3/31/25 22437	202503 310-51300-31100	*	125.00
REVIEW/APPROVE REQ'S
4/30/25 22458	202504 310-51300-31100	*	375.00
BOS MEETING APR-25
HUNTER ENGINEERING, INC.	500.00 000431
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3645318	202505 320-53800-43000	*	22.75
1600 QUIET QUAIL BL # ENT
3654807	202505 330-57200-43000	*	968.26
1785 QUIET QUAIL BL #REC
3681815	202505 320-53800-43100	*	2,273.59
1785 QUIET Q REC
3681815	202505 320-53800-43100	*	704.53
QUIET QUAIL BL R
3681815	202505 320-53800-43100	*	1,231.34
DIVING DOVE LN
WINM WIND MEADOWS	CWRIGHT
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/16/25	PAGE	2
*** CHECK DATES 05/15/2025 - 07/09/2025 ***	WIND MEADOWS SOUTH CDD
BANK A WMS GENERAL FUND

RED EGRET DR

PEST CONTROL
120.00

LANDSCAPE MAINT MAY 25
11,119.75

POOL MAINTENANCE MAY 25
3,000.00

SECURITY SERVICES APR 25
2,499.89

POOL PERMIT FY-25
280.00

YARBOROUGH STORMWTR APR25 GENERAL COUNSEL APR 25
91.50

POSTAGE
225.78

SPECIAL ASS BONDS S2023
450.00

SIFER ISO CARD
3,190.00

WINM WIND MEADOWS	CWRIGHT
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/16/25	PAGE	3
*** CHECK DATES 05/15/2025 - 07/09/2025 ***	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	#
6/04/25 00016	5/27/25 19652	202505 320-53800-47000	*	225.00
LAKE MAINTENANCE MAY 25
AQUATIC WEED MANAGEMENT, INC.	225.00 000442
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/25 00027	5/23/25 15117	202505 330-57200-48300	*	1,135.00
CLEANING SVCS- MAY 25

PRINCE & SONS, INC.	309.89 000445
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/25 00021	5/16/25 27522	202505 330-57200-48000	*	135.00
16 FT POLE
RESORT POOL SERVICES	135.00 000446
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/25 00018	5/23/25 7762957	202505 300-15500-10000	*	2,482.74
TRUSTEE FEES-S23 AA2 FY26
5/23/25 7762957	202505 310-51300-32300	*	1,773.39
TRUSTEE FEES-S23 AA2 FY25
US BANK	4,256.13 000447
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/11/25 00019	6/11/25 06112025 202506 300-20700-10200	*	901.66
DEBT SERVICE TRANSFER S21
6/11/25 06112025 202506 300-20700-10200	*	454.97
DEBT SERVICE TRANSFER S23
WIND MEADOWS SOUTH CDD/US BANK	1,356.63 000448
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/25 00001	6/01/25 113	202506 310-51300-34000	*	3,541.67
MANAGEMENT FEES JUN25
6/01/25 113	202506 310-51300-35200	*	105.00
WEBSITE ADMIN JUN25
6/01/25 113	202506 310-51300-35100	*	157.50
INFO TECHNOLOGY JUN25
6/01/25 113	202506 310-51300-31300	*	525.00
DISSEMINATION SVCS JUN25
6/01/25 113	202506 330-57200-48300	*	1,041.67
AMENITY ACCESS JUN25
6/01/25 113	202506 310-51300-51000	*	3.52
OFFICE SUPPLIES
6/01/25 113	202506 310-51300-42000	*	66.59
POSTAGE
GOVERNMENTAL MANAGEMENT SERVICES-CF	5,440.95 000449
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/16/25	PAGE	4
*** CHECK DATES 05/15/2025 - 07/09/2025 ***	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	#
6/18/25 00005	6/16/25 12524	202505 310-51300-31500	*	1,560.30
GENERAL COUNSEL MAY25
KILINSKI VAN WYK PLLC	1,560.30 000450
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/25 00040	5/29/25 4524-384 202505 330-57200-48100	*	246.75
PEST CONTROL-MAY25
LANDSCAPE WORKSHOP, LLC	246.75 000451
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/25 00028	6/01/25 18310	202506 320-53800-46200	*	11,119.75
LANDSCAPE MAINT JUNE 25
6/16/25 18498	202506 320-53800-47300	*	82.80
IRRIGATION REPAIR
PRINCE & SONS, INC.	11,202.55 000452
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/25 00021	6/01/25 27695	202506 330-57200-48500	*	3,000.00
POOL MAINENANCE JUNE25
RESORT POOL SERVICES	3,000.00 000453
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/25 00035	5/31/25 12178658 202505 330-57200-34500	*	3,630.11
SECURITY SERVICES MAY 25
SECURITAS SECURITY SERVICES USA,INC	3,630.11 000454
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3645318- 202505 320-53800-43000	*	22.73
1600 QUIET QUAIL BL # ENT
3654807- 202505 320-53800-43000	*	952.59
1785 QUIET QUAIL BL #REC
3681815- 202505 320-53800-43100	*	2,273.59
1785 QUIET Q REC
3681815- 202505 320-53800-43100	*	704.53
QUIET QUAIL BL R 3681815- 202505
DIVING DOVE LN 3681815- 202505
RED EGRET DR 3681815- 202505
FLYING BLACKBIRD
3681815- 202505 320-53800-43100	*	329.93
QUIET QUAIL BL E
LAKELAND ELECTRIC	6,974.78 000455
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/09/25 00016	6/30/25 19855	202506 320-53800-47000	*	225.00
LAKE MAINTENANCE JUNE25
AQUATIC WEED MANAGEMENT, INC.	225.00 000456
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/09/25 00027	6/25/25 15352	202506 330-57200-48200	*	1,060.00
CLEANING SVCS-JUN25
CSS CLEAN STAR SERVICES OF CFL	1,060.00 000457
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/16/25	PAGE	5
*** CHECK DATES 05/15/2025 - 07/09/2025 ***	WIND MEADOWS SOUTH CDD
BANK A WMS GENERAL FUND

INSTALL SIGN/POWERWASH

LANDSCAPE MAINT JULY 25
11,119.75

POOL MAINTENANANCE JUL25
3,000.00

DEBT SVC TRNSFR S2021
1,829.58

TOTAL FOR BANK A	102,460.90
TOTAL FOR REGISTER	102,460.90

WINM WIND MEADOWS	CWRIGHT

!!"#$%& ii

Wind Meadows South
Community Development District

Unaudited Financial Reporting
May 31, 2025

Table of Contents

1	Balance Sheet	

2-3	

General Fund	

4	

Debt Service Series 2021	

5	

Debt Service Series 2023	

6	

Construction Fund Series 2023	

7	

Capital Reserve Fund	

8-9	

Month to Month	

10	

Assessment Receipt Schedule	

11	

Long Term Debt Schedule	
Wind Meadows South
Community Development District Combined Balance Sheet
May 31, 2025

	General		Debt Service		Totals		
	Fund		Fund	Governmental Funds			
Assets:							
Operating Account	$	209,731	$	-	$	209,731	
State Board Administration	$	352,802	$	-	$	352,802	
Prepaid Expenses	$	2,483	$	-	$	2,483	
Due From General Fund	$	-	$	1,357	$	1,357	
Investments:							
Series 2021							
Reserve	$	-	$	260,000	$	260,000	
Revenue	$	-	$	227,476	$	227,476	
Prepayment	$	-	$	134	$	134	
Series 2023							
Reserve	$	-	$	261,763	$	261,763	
Revenue	$	-	$	265,942	$	265,942	
Total Assets	$	565,015	$	1,016,671	$	1,581,686	
Liabilities:							
Accounts Payable	$	24,822	$	-	$	24,822	
Due To Debt Service	$	1,357	$	-	$	1,357	
Total Liabilities	$	26,178	$	-	$	26,178	

Fund Balances:							
Nonspendable:							
Prepaid Items	$	2,483	$	-	$	2,483	
Restricted for:							
Debt Service - Series 2021	$	-	$	488,512	$	488,512	
Debt Service - Series 2023	$	-	$	528,159	$	528,159	
Assigned for:							
Unassigned	$	536,354	$	-	$	536,354	
Total Fund Balances	$	538,837	$	1,016,671	$	1,555,508	
							
Total Liabilities & Fund Balance	$	565,015	$	1,016,671	$	1,581,686	

Revenues

Assessments - Tax Roll	$	647,868	$	647,868	$	647,952	$	83	
Assessments - Direct	$	216,301	$	164,579	$	164,579	$	-	
Assessments - Lot Closing	$	-	$	-	$	51,755	$	51,755	
Miscellaneous Income	$	-	$	-	$	90	$	90	
Interest	$	-	$	-	$	2,802	$	2,802	
Total Revenues	$	864,170	$	812,448	$	867,177	$	54,729	

Expenditures:									
General & Administrative:									
Supervisor Fees	$	12,000	$	8,000	$	1,600	$	6,400	
FICA Expense	$	-	$	-	$	122	$	(122)	
Engineering	$	18,000	$	12,000	$	2,625	$	9,375	
Attorney	$	25,000	$	16,667	$	12,935	$	3,731	
Annual Audit	$	5,000	$	-	$	-	$	-	
Assessment Administration	$	6,000	$	6,000	$	6,000	$	-	
Arbitrage	$	900	$	900	$	900	$	-	
Dissemination	$	6,300	$	4,200	$	5,800	$	(1,600)	
Trustee Fees	$	8,082	$	8,082	$	8,297	$	(215)	
Management Fees	$	42,500	$	28,333	$	28,333	$	-	
Information Technology	$	1,890	$	1,260	$	1,260	$	-	
Website Maintenance	$	1,260	$	840	$	840	$	-	
Postage & Delivery	$	1,000	$	1,000	$	1,021	$	(21)	
Insurance	$	7,200	$	7,200	$	5,952	$	1,248	
Printing & Binding	$	500	$	333	$	10	$	324	
Legal Advertising	$	7,500	$	5,000	$	1,001	$	3,999	
Contingency	$	1,000	$	1,000	$	559	$	441	
Property Taxes	$	-	$	-	$	27	$	(27)	
Office Supplies	$	625	$	417	$	20	$	397	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative:	$	144,932	$	101,407	$	77,477	$	23,930	
Operations and Maintenance Expenditures									
Field Operations
Property Insurance	

$	

20,000	

$	

20,000	

$	

19,422	

$	

578	
Field Management	$	16,538	$	11,025	$	11,025	$	(0)	
Landscape Maintenance	$	145,000	$	93,083	$	93,083	$	-	
Landscape Replacement	$	50,000	$	33,333	$	38,444	$	(5,111)	
Lake Maintenance	$	3,500	$	2,333	$	1,575	$	758	
Streetlights	$	60,000	$	40,000	$	50,027	$	(10,027)	
Electric - Field	$	5,500	$	5,500	$	1,133	$	4,367	
Water & Sewer - Field	$	57,500	$	38,333	$	44,253	$	(5,920)	
Sidewalk & Asphalt Maintenance	$	2,500	$	1,667	$	-	$	1,667	
Irrigation Repairs	$	8,000	$	5,333	$	1,292	$	4,041	
General Repairs & Maintenance	$	15,000	$	10,000	$	14,199	$	(4,199)	
Field Contingency	$	10,000	$	10,000	$	17,500	$	(7,500)	
Subtotal Field Expenditures	$	393,538	$	270,608	$	291,954	$	(21,346)	

Amenity Expenditures
Amenity - Electric	
$	30,000	
$	7,383	
$	7,383	
$	-	
Amenity - Water	$	15,000	$	10,000	$	1,817	$	8,183	
Internet	$	5,000	$	520	$	520	$	-	
Pest Control	$	3,200	$	2,133	$	1,202	$	932	
Janitorial Service	$	15,000	$	10,000	$	7,270	$	2,730	
Security Services	$	35,000	$	23,333	$	23,920	$	(587)	
Pool Maintenance	$	30,000	$	20,000	$	24,945	$	(4,945)	
Pool Permit	$	-	$	-	$	280	$	(280)	
Amenity Repairs & Maintenance	$	20,000	$	13,333	$	3,279	$	10,054	
Amenity Access Management	$	12,500	$	8,333	$	12,658	$	(4,325)	
Contingency	$	10,000	$	6,667	$	-	$	6,667	
Subtotal Amenity Expenditures	$	175,700	$	101,703	$	83,275	$	18,428	
					
Total Operations and Maintenance:	$	569,238	$	372,311	$	375,230	$	(2,918)	

Other Expenditures
Capital Reserve - Transfer Out	

$	150,000	

$	-	

$	-	

$	-	
Total Other Expenditures	$	150,000	$	-	$	-	$	-	
					
Total Expenditures	$	864,170	$	473,718	$	452,706	$	21,012	
					
Excess Revenues (Expenditures)	$	-		$	414,471		
					
Fund Balance - Beginning	$	-		$	124,366		
					
Fund Balance - Ending	$	-		$	538,837		

	Adopted	Prorated Budget		Actual					
		Budget	Thru 05/31/25	Thru 05/31/25		Variance			

Revenues:									
Assessments - Tax Roll	$	520,000	$	520,000	$	519,986	$	(14)	
Assessments - Prepayments	$	-	$	-	$	21,034	$	21,034	
Interest	$	8,000	$	8,000	$	15,642	$	7,642	
Total Revenues	$	528,000	$	528,000	$	556,661	$	28,661	

Expenditures:									
Interest - 11/1	$	160,751	$	160,751	$	160,751	$	-	
Principal - 5/1	$	200,000	$	200,000	$	200,000	$	-	
Interest - 5/1	$	160,751	$	160,751	$	160,751	$	-	
Special Call - 5/1	$	-	$	-	$	25,000	$	-	
Total Expenditures	$	521,503	$	521,503	$	546,503	$	-	
									
Excess (Deficiency) of Revenues over Expenditu $	6,498	$	6,498	$	10,159	$	28,661		
									
Fund Balance - Beginning	$	216,043			$	478,353			
									
Fund Balance - Ending	$	222,540			$	488,512			

Revenues:

Assessments - Tax Roll	$	262,388	$	262,388	$	262,382	$	(6)	
Assessments - Direct Bill	$	261,138	$	261,137	$	261,137	$	-	
Interest	$	15,972	$	15,972	$	20,675	$	4,703	
Total Revenues	$	539,497	$	539,496	$	544,193	$	4,697	

Expenditures:									
Interest - 11/1	$	204,363	$	204,363	$	204,363	$	-	
Principal - 5/1	$	115,000	$	115,000	$	115,000	$	-	
Interest - 5/1	$	204,363	$	204,363	$	204,363	$	-	
Total Expenditures	$	523,725	$	523,725	$	523,725	$	-	
									
Excess (Deficiency) of Revenues over Expenditu $	15,772	$	15,771	$	20,468	$	4,697		

Other Financing Sources/(Uses):									
Transfer In/(Out)	$	-	$	-	$	(261,763)	$	(261,763)	
Total Other Financing Sources/(Uses)	$	-	$	-	$	(261,763)	$	(261,763)	
									
Net Change in Fund Balance	$	15,772			$	(241,294)			
									
Fund Balance - Beginning	$	508,536			$	769,454			
									
Fund Balance - Ending	$	524,308			$	528,159			

Revenues					
Developer Contributions	$	-	$	-	$	34,544	$	34,544	
Interest	$	-	$	-	$	119	$	119	
Total Revenues	$	-	$	-	$	34,663	$	34,663	

Expenditures:					
Capital Outlay - Construction	$	-	$	-	$	266,178	$	(266,178)	
Total Expenditures	$	-	$	-	$	266,178	$	(266,178)	
					
Excess (Deficiency) of Revenues over Expenditu	$	-	$	-	$	(231,515)	$	300,841	

Other Financing Sources/(Uses)					
Transfer In/(Out)	$	-	$	-	$	261,763	$	261,763	
Total Other Financing Sources (Uses)	$	-	$	-	$	261,763	$	261,763	
					
Net Change in Fund Balance	$	-	$	30,247		
					
Fund Balance - Beginning	$	-	$	(30,247)		
					
Fund Balance - Ending	$	-	$	-		

Revenues

Interest	$	-	

$	

-	$	

-	$	

-	
Total Revenues	$	-	$	-	$	-	$	-	

Expenditures:

Capital Outlay	$	1,000	

$	

-	$	

-	$	

-	
Total Expenditures	$	1,000	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditu $	(1,000)	$	-	$	-	$	-	

Other Financing Sources/(Uses)

Transfer In/(Out)	$	150,000	

$	

-	$	

-	$	

-	
Total Other Financing Sources (Uses)	$	150,000	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	149,000		$	-		
					
Fund Balance - Beginning	$	10,000		$	-		
					
Fund Balance - Ending	$	159,000		$	-		

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

Revenues																							
Assessments - On Roll	$	-	$	16,754	$	610,825	$	4,501	$	7,401	$	4,319	$	3,027	$	1,124  $	-	$	-	$	-	$	-	$	647,952	
Assessments - Direct	$	164,579	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-	$	-	$	-	$	-	$	164,579	
Assessments - Lot Closing	$	-	$	-	$	51,755	$	-	$	-	$	-	$	-	$	-  $	-	$	-	$	-	$	-	$	51,755	
Miscellaneous Income	$	-	$	-	$	-	$	-	$	-	$	-	$	30	$	60  $	-	$	-	$	-	$	-	$	90	
Interst	$	-	$	-	$	-	$	-	$	-	$	173	$	1,291	$	1,338  $	-	$	-	$	-	$	-	$	2,802	
Total Revenues	$	164,579	$	16,754	$	662,580	$	4,501	$	7,401	$	4,492	$	4,347	$	2,521  $	-	$	-	$	-	$	-	$	867,177	

Expenditures:																							
General & Administrative:																							
Supervisor Fees	$	-	$	-	$	-	$	-	$	-	$	400	$	600	$	600  $	-	$	-	$	-	$	-	$	1,600	
FICA Expense	$	-	$	-	$	-	$	-	$	-	$	31	$	46	$	46  $	-	$	-	$	-	$	-	$	122	
Engineering	$	-	$	125	$	500	$	-	$	375	$	1,375	$	375	$	(125)  $	-	$	-	$	-	$	-	$	2,625	
Attorney	$	714	$	1,311	$	892	$	2,540	$	2,326	$	1,868	$	1,725	$	1,560  $	-	$	-	$	-	$	-	$	12,935	
Annual Audit	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-	$	-	$	-	$	-	$	-	
Assessment Administration	$	6,000	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-	$	-	$	-	$	-	$	6,000	
Arbitrage	$	-	$	450	$	-	$	-	$	-	$	-	$	-	$	450  $	-	$	-	$	-	$	-	$	900	
Dissemination	$	2,025	$	525	$	525	$	525	$	525	$	525	$	625	$	525  $	-	$	-	$	-	$	-	$	5,800	
Trustee Fees	$	2,483	$	4,041	$	-	$	-	$	-	$	-	$	-	$	1,773  $	-	$	-	$	-	$	-	$	8,297	
Management Fees	$	3,542	$	3,542	$	3,542	$	3,542	$	3,542	$	3,542	$	3,542	$	3,542  $	-	$	-	$	-	$	-	$	28,333	
Information Technology	$	158	$	158	$	158	$	158	$	158	$	158	$	158	$	158  $	-	$	-	$	-	$	-	$	1,260	
Website Maintenance	$	105	$	105	$	105	$	105	$	105	$	105	$	105	$	105  $	-	$	-	$	-	$	-	$	840	
Postage & Delivery	$	84	$	86	$	122	$	238	$	130	$	255	$	44	$	62  $	-	$	-	$	-	$	-	$	1,021	
Insurance	$	5,952	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-	$	-	$	-	$	-	$	5,952	
Printing & Binding	$	-	$	-	$	-	$	-	$	-	$	6	$	-	$	4  $	-	$	-	$	-	$	-	$	10	
Legal Advertising	$	-	$	-	$	-	$	651	$	350	$	-	$	-	$	-  $	-	$	-	$	-	$	-	$	1,001	
Contingency	$	41	$	41	$	76	$	41	$	49	$	49	$	129	$	134  $	-	$	-	$	-	$	-	$	559	
Property Taxes	$	27	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-	$	-	$	-	$	-	$	27	
Office Supplies	$	3	$	1	$	3	$	0	$	3	$	3	$	3	$	4  $	-	$	-	$	-	$	-	$	20	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-	$	-	$	-	$	-	$	175	
Total General & Administrative:	$	21,308	$	10,383	$	5,921	$	7,799	$	7,561	$	8,315	$	7,351	$	8,837  $	-	$	-	$	-	$	-	$	77,477	

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

Operations and Maintenance Expenses																		
Field Operations
Property Insurance	

$	

19,422	

$	

-  $	

-	

$	

-  $	

-  $	

-  $	

-  $	

-  $	

-	

$	-	

$	-	

$	-	

$	

19,422	
Field Management	$	1,378	$	1,378  $	1,378	$	1,378  $	1,378  $	1,378  $	1,378  $	1,378  $	-	$	-	$	-	$	-	$	11,025	
Landscape Maintenance	$	15,020	$	11,120  $	11,345	$	11,120  $	11,120  $	11,120  $	11,120  $	11,120  $	-	$	-	$	-	$	-	$	93,083	
Landscape Replacement	$	-	$	6,999  $	2,824	$	13,764  $	14,547  $	-  $	-  $	310  $	-	$	-	$	-	$	-	$	38,444	
Lake Maintenance	$	225	$	225  $	-	$	225  $	225  $	225  $	225  $	225  $	-	$	-	$	-	$	-	$	1,575	
Streetlights	$	7,286	$	6,744  $	5,999	$	5,999  $	5,999  $	5,999  $	5,999  $	5,999  $	-	$	-	$	-	$	-	$	50,027	
Electric - Field	$	22	$	22  $	22	$	23  $	23  $	23  $	23  $	975  $	-	$	-	$	-	$	-	$	1,133	
Water & Sewer - Field	$	1,272	$	1,357  $	1,729	$	4,343  $	5,735  $	13,999  $	5,797  $	10,022  $	-	$	-	$	-	$	-	$	44,253	
Sidewalk & Asphalt Maintenance	$	-	$	-  $	-	$	-  $	-  $	-  $	-  $	-  $	-	$	-	$	-	$	-	$	-	
Irrigation Repairs	$	-	$	-  $	147	$	112  $	813  $	221  $	-  $	-  $	-	$	-	$	-	$	-	$	1,292	
General Repairs & Maintenance	$	400	$	1,166  $	-	$	3,697  $	880  $	1,543  $	367  $	6,146  $	-	$	-	$	-	$	-	$	14,199	
Field Contingency	$	-	$	-  $	17,500	$	-  $	-  $	-  $	-  $	-  $	-	$	-	$	-	$	-	$	17,500	
Total Field Expenses	$	45,025	$	29,011  $	40,944	$	40,661  $	40,720  $	34,508  $	24,909  $	36,176  $	-	$	-	$	-	$	-	$	291,954	

Amenity Expenditures																		
Amenity - Electric	$	1,125	$	1,069  $	1,116	$	1,119  $	1,011  $	975  $	968  $	-  $	-	$	-	$	-	$	-	$	7,383	
Amenity - Water	$	136	$	156  $	225	$	260  $	269  $	251  $	226  $	294  $	-	$	-	$	-	$	-	$	1,817	
Internet	$	65	$	65  $	65	$	65  $	65  $	65  $	65  $	65  $	-	$	-	$	-	$	-	$	520	
Pest Control	$	120	$	235  $	120	$	120  $	-  $	240  $	120  $	247  $	-	$	-	$	-	$	-	$	1,202	
Janitorial Service	$	1,020	$	1,010  $	1,020	$	1,020  $	1,020  $	1,070  $	1,110  $	-  $	-	$	-	$	-	$	-	$	7,270	
Security Services	$	2,036	$	2,703  $	2,732	$	2,485  $	2,500  $	5,012  $	2,705  $	3,748  $	-	$	-	$	-	$	-	$	23,920	
Pool Maintenance	$	2,950	$	2,995  $	2,500	$	2,500  $	2,500  $	2,500  $	6,000  $	3,000  $	-	$	-	$	-	$	-	$	24,945	
Pool Permit	$	-	$	-  $	-	$	-  $	-  $	-  $	-  $	280  $	-	$	-	$	-	$	-	$	280	
Amenity Repairs & Maintenance	$	-	$	195  $	-	$	714  $	962  $	1,187  $	-  $	220  $	-	$	-	$	-	$	-	$	3,279	
Amenity Access Management	$	1,042	$	1,042  $	1,042	$	1,042  $	1,042  $	1,042  $	1,042  $	5,367  $	-	$	-	$	-	$	-	$	12,658	
Contingency	$	-	$	-  $	-	$	-  $	-  $	-  $	-  $	-  $	-	$	-	$	-	$	-	$	-	
Total Amenity Expenses	$	8,494	$	9,469  $	8,820	$	9,326  $	9,369  $	12,342  $	12,236  $	13,220  $	-	$	-	$	-	$	-	$	83,275	
																		
Total Operations and Maintenance:	$	53,519	$	38,480  $	49,764	$	49,987  $	50,088  $	46,850  $	37,145  $	49,396  $	-	$	-	$	-	$	-	$	375,230	

Other Expenditures																		
Capital Reserves - Transfer	$	-	$	-  $	-	$	-  $	-  $	-  $	-  $	-  $	-	$	-	$	-	$	-	$	-	
Total Other Expenditures	$	-	$	-  $	-	$	-  $	-  $	-  $	-  $	-  $	-	$	-	$	-	$	-	$	-	
																		
Total Expenditures	$	74,827	$	48,863  $	55,685	$	57,786  $	57,650  $	55,166  $	44,496  $	58,233  $	-	$	-	$	-	$	-	$	452,706	
																		
Excess Revenues (Expenditures)	$	89,752	$	(32,109)  $	606,895	$	(53,285)  $	(50,248)  $	(50,673)  $	(40,149)  $	(55,712)  $	-	$	-	$	-	$	-	$	414,471	
Wind Meadows South
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2025

ON ROLL ASSESSMENTS

Gross Assessments $ Net Assessments  $

696,738.00  $
647,966.34  $

559,137.28  $
519,997.67  $

282,137.10  $
262,387.50  $

1,538,012.38
1,430,351.51

45%	36%	18%	100%
Date	Distribution	Gross Amount	Discount/Penalty	Commission	Interest	Property Appraiser	Net Receipts	General Fund	2021 Debt Service	2023 Debt Service	Total	

11/15/24	
10/01-10/31/24	
$	4,031.67	
$	(161.29)	
$	(77.41)	
$	-	
$	-	
$	3,792.97	
$	1,718.26	
$	1,378.92	
$	695.79	
$	3,792.97	
11/15/24	10/01-10/31/24	$	3,339.00	$	(133.56)	$	(64.11)	$	-	$	-	$	3,141.33	$	1,423.06	$	1,142.02	$	576.25	$	3,141.33	
11/19/24	11/01-11/07/24	$	6,719.83	$	(268.78)	$	(129.02)	$	-	$	-	$	6,322.03	$	2,863.96	$	2,298.34	$	1,159.73	$	6,322.03	
11/19/24	11/01-11/07/24	$	5,565.00	$	(222.59)	$	(106.85)	$	-	$	-	$	5,235.56	$	2,371.77	$	1,903.36	$	960.43	$	5,235.56	
11/26/24	11/08-11/15/24	$	10,752.07	$	(430.07)	$	(206.44)	$	-	$	-	$	10,115.56	$	4,582.46	$	3,677.47	$	1,855.63	$	10,115.56	
11/26/24	11/08-11/15/24	$	8,904.00	$	(356.18)	$	(170.96)	$	-	$	-	$	8,376.86	$	3,794.82	$	3,045.37	$	1,536.67	$	8,376.86	
12/06/24	11/16-11/26/24	$	208,266.28	$	(8,331.92)	$	(3,998.69)	$	-	$	-	$	195,935.67	$	88,761.20	$	71,231.51	$	35,942.96	$	195,935.67	
12/06/24	11/16-11/26/24	$	172,515.00	$	(6,900.61)	$	(3,312.29)	$	-	$	-	$	162,302.10	$	73,524.79	$	59,004.18	$	29,773.13	$	162,302.10	
12/19/24	11/27-11/30/24	$	469,686.00	$	(18,787.62)	$	(9,017.97)	$	-	$	-	$	441,880.41	$	200,177.11	$	160,643.58	$	81,059.72	$	441,880.41	
12/19/24	11/27-11/30/24	$	567,156.73	$	(22,687.08)	$	(10,889.39)	$	-	$	-	$	533,580.26	$	241,718.24	$	193,980.63	$	97,881.39	$	533,580.26	
12/26/24	12/01-12/15/24	$	17,467.91	$	(698.81)	$	(335.38)	$	-	$	-	$	16,433.72	$	7,444.67	$	5,974.40	$	3,014.65	$	16,433.72	
12/26/24	12/01-12/15/24	$	14,469.00	$	(578.76)	$	(277.80)	$	-	$	-	$	13,612.44	$	6,166.60	$	4,948.74	$	2,497.10	$	13,612.44	
1/13/25	12/16-12/31/24	$	4,726.38	$	(133.57)	$	(91.86)	$	-	$	-	$	4,500.95	$	2,038.98	$	1,636.30	$	825.67	$	4,500.95	
1/13/25	12/16-12/31/24	$	5,707.11	$	(161.28)	$	(110.92)	$	-	$	-	$	5,434.91	$	2,462.08	$	1,975.84	$	996.99	$	5,434.91	
10/15/24	1% Admin Fee	$	-	$	-	$	-	$	-	$	(15,380.12)	$	(15,380.12)	$	(6,967.38)	$	(5,591.37)	$	(2,821.37)	$	(15,380.12)	
2/3/25	10/1-12/31/24	$	-	$	-	$	-	$	1,192.42	$	-	$	1,192.42	$	540.18	$	433.50	$	218.74	$	1,192.42	
2/3/25	10/1-12/31/24	$	-	$	-	$	-	$	987.56	$	-	$	987.56	$	447.38	$	359.02	$	181.16	$	987.56	
2/10/25	1/1-1/31/25	$	8,063.91	$	(161.23)	$	(158.05)	$	-	$	-	$	7,744.63	$	3,508.41	$	2,815.52	$	1,420.70	$	7,744.63	
2/10/25	1/1-1/31/25	$	6,678.00	$	(133.55)	$	(130.89)	$	-	$	-	$	6,413.56	$	2,905.42	$	2,331.62	$	1,176.52	$	6,413.56	
3/7/25	2/1-2/28/25	$	4,452.00	$	(44.52)	$	(88.15)	$	-	$	-	$	4,319.33	$	1,956.71	$	1,570.27	$	792.35	$	4,319.33	
3/7/25	2/1-2/28/25	$	5,375.75	$	(53.75)	$	(106.44)	$	-	$	-	$	5,215.56	$	2,362.71	$	1,896.09	$	956.76	$	5,215.56	
4/11/25	3/1-3/31/25	$	3,064.62	$	-	$	(61.29)	$	-	$	-	$	3,003.33	$	1,360.54	$	1,091.85	$	550.94	$	3,003.33	
4/11/25	3/1-3/31/25	$	3,700.88	$	-	$	(74.02)	$	-	$	-	$	3,626.86	$	1,643.01	$	1,318.53	$	665.32	$	3,626.86	
4/30/25	1/1-3/31/25	$	-	$	-	$	-	$	27.87	$	-	$	27.87	$	12.63	$	10.13	$	5.11	$	27.87	
4/30/25	1/1-3/31/25	$	-	$	-	$	-	$	23.08	$	-	$	23.08	$	10.46	$	8.39	$	4.23	$	23.08	
5/9/25	4/1-4/30/25	$	1,146.39	$	-	$	(22.93)	$	-	$	-	$	1,123.46	$	508.94	$	408.43	$	206.09	$	1,123.46	
5/9/25	4/1-4/30/25	$	1,384.40	$	-	$	(27.69)	$	-	$	-	$	1,356.71	$	614.61	$	493.23	$	248.88	$	1,356.72	

DIRECT BILL ASSESSMENTS

Wind Meadows South 2, LLC
2025-01		
$	103,509.00	Net Assessments
$	124,946.00	
$	228,455.00				
Date Received	Due Date	Check Number	O&M	Series 2023 Debt	Amount Received	Rec'd O&M	Rec'd Debt Svc	
12/9/24	10/1/24	1184	$	51,754.50		$	51,754.50	$	51,754.50		
	2/1/25		$	25,877.25					
12/18/24	4/1/25	867		$	77,466.52	$	77,466.52		$	77,466.52	
	5/1/25		$	25,877.25					
12/18/24	10/1/25	867		$	47,479.48	$	47,479.48		$	47,479.48	
			$	103,509.00	$	124,946.00	$	176,700.50	$	51,754.50	$	124,946.00	
*collected at lot closing

Lennar Homes LLC 2025-02		Net Assessments
$	112,824.81	
$	136,191.14	
$	249,015.95				
Date Received	Due Date	Check Number	O&M	Series 2023 Debt	Amount Received	Rec'd O&M	Rec'd Debt Svc	
10/15/24	10/1/24	2322352	$	56,412.41		$	56,412.41	$	56,412.41		
10/15/24	2/1/25	2322352	$	28,206.20		$	28,206.20	$	28,206.20		
10/15/24	4/1/25	2322352		$	84,438.51	$	84,438.51		$	84,438.51	
10/15/24	5/1/25	2322352	$	28,206.20		$	28,206.20	$	28,206.20		
10/15/24	10/1/25	2322352		$	51,752.63	$	51,752.63		$	51,752.63	
			$	112,824.81	$	136,191.14	$	249,015.95	$	112,824.81	$	136,191.14	

10
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)
LESS: PRINCIPAL PAYMENT 05/1/25	($200,000)	
CURRENT BONDS OUTSTANDING	$8,750,000	

SERIES 2023, SPECIAL ASSESSMENT BONDS	

INTEREST RATES:	4.500%, 5.400%, 5.625% MATURITY DATE:		5/1/2053
RESERVE FUND DEFINITION	50% MAXIMUM ANNUAL DEBT SERVICE RESERVE FUND REQUIREMENT		$261,763
RESERVE FUND BALANCE	$261,763

BONDS OUTSTANDING - 05/11/23	$7,655,000
LESS: PRINCIPAL PAYMENT 05/1/24	($110,000)
LESS: PRINCIPAL PAYMENT 05/1/25	($115,000)	
CURRENT BONDS OUTSTANDING	$7,430,000	

11

!!"#$%& iii

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Wind Meadows South Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2025 – September 30, 2026

 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

!!"#$%& "
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