Westside Community Development District

Agenda October 3, 2018

AGENDA

Westside
Community Development District
135 W. Central Blvd., Suite 320, Orlando, FL 32801
Phone: 407-841-5524- Fax: 407-839-1526

September 26, 2018

Board of Supervisors Westside Community Development District

Dear Board Members:

The Board of Supervisors of Westside Community Development District will meet Wednesday, October 3, 2018 at 11:00 AM at the Offices of Hanson, Walter & Associates, 8 Broadway Avenue, Suite 104, Kissimmee, FL 34741. Following is the advance agenda for the meeting:

Roll Call
Public Comment Period
Organizational Matters
Acceptance of Resignation of Michael Dady and Appointment of Individual to Fulfill the Board Vacancy with a Term Ending November 2018
Acceptance of Resignation of Drew Abel and Appointment of Individual to Fulfill the Board Vacancy with a Term Ending November 2020
Admistration of Oath(s) of Office to Newly Appointed Board Member(s)
Election of Officers
Consideration of Resolution 2019-03 Electing Officers
Approval of Minutes of the August 1, 2018 Meeting
Consideration of Resolution 2019-01 Authorizing Work on Refinancing the Series 2005 and Series 2007 Bonds
Consideration of Resolution 2019-02 Declaring Vacancies in Certain Seats on the Board of Supervisors
Consideration of Agreement with Berger, Toombs, Elam, Gaines & Frank to Provide Auditing Services for the Fiscal Year 2018
Staff Reports
Attorney
Engineer
District Manager's Report
Approval of Check Register
Balance Sheet and Income Statement
Discussion of Direct Bill Status
Supervisor's Requests
Adjournment

The second order of business is the Public Comment Period where the public has an opportunity to be heard on propositions coming before the Board as reflected on the agenda, and any other items.

The third order of business is the Organizational Matters. Section A is the acceptance of resignation of Michael Dady and appoinbnent of individual to fulfill the Board vacancy with a term ending November 2018. A copy of the resignation letter is enclosed for your review. Section B is the acceptance of resignation of Drew Abel and appointment of an individual to fulfill the Board vacancy with a term ending November 2020. A copy of the resignation letter is enclosed for your review. Section C is the administration of the Oath(s) of Office for the newly appointed Board Member(s) and Section D is the election of officers. Section E is the consideration of Resolution 2019-03 electing officers. A copy of the Resolution is enclosed for your review.

The fourth order of business is the approval of the minutes of the August 1, 2018 meeting. The minutes are enclosed for your review.

The fifth order of business is the consideration of Resolution 2019-01 authorizing work on refinancing the Series 2005 and Series 2007 bonds.  A copy of the Resoluti.on is enclosed for your review.

The sixth order of business is the consideration of Resolution 2019-02 declaring vacancies in certain seats on the Board of Supervisors. A copy of the Resolution is enclosed for your review.

The seventh order of business is the consideration of agreement with Berger, Toombs, Elam, Gaines & Frank to provide auditing services for the Fiscal Year 2018.  A copy of the agreement  is enclosed for your review.

The eighth order of business is the Staff Reports. Section C is the District Manager's Report. Section 1 includes the check register for approval and Section 2 includes the balance sheet and income statement for review. Section 3 is the discussion of the direct bill status. A copy of the summary is enclosed for your review.

The balance of the agenda will be discussed at the meeting. In the meantime, if you have any questions, please contact me.

Sincerely,

George S. Flint District Manager

CC:	Jan Carpenter, District Counsel Mark Vincutonis, District Engineer Darrin Mossing, GMS

Enclosures

SECTION Ill

SECTION A

August 30, 2018

Ms. George Flint Westside CDD
c/o Governmental Management Services
135 West Central Blvd Suite 320
Orlando, Fl 32801

RE: Westside CDD Board of Supervisors ... Resignation Dear Mr Flint:
Please accept this Jetter as my resignation from the Westside CDD Board of Supervisors� The resignation shall become effective this day; August 30, 2018.
ould have atiy questions.

Michael Dady 19810 Morden Lutz, Fl 335$8

SECTION	8

1900 Summit Tower Blvd, Ste 500 I Orlando FL 32810
(407)  509-1072  I drewabel@yahoo.com

.9/14/18
Westside Community Development District c/o: GMS- Government Management Services Attn: Jason Showe, District Manager
135 W. Central Ave, Ste 320 I Orlando FL 32801
Jason,
I am resigning from the District, effective Friday Sept 28th.

JL

Please let me know during this period what I can do to make the transition as smooth as possible.

Drew Abel

SECTION E

RESOLUTION 2019-03
A RESOLUTION ELECTING OFFICERS OF THE WESTSIDE COMMUNITY DEVELOPMENT DISTRICT

WHEREAS, the Board of Supervisors of the Westside Community Development District at a regular business meeting held on October 3, 2018 desires to elect the below recited persons to the offices specified.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WESTSIDE COMMUNITY DEVELOPMENT DISTRICT:

The following persons were elected to the offices shown, to wit:

Chairman
Vice Chairman Treasurer
Assistant Treasurer Secretary
Assistant Secretary Assistant Secretary Assistant Secretary Assistant Secretary

PASSED AND ADOPTED THIS 3rd DAY OF OCTOBER, 2018.

Chairman /  Vice Chairman

Secretary / Assistant Secretary

MINUTES

MINUTES OF MEETING WESTSIDE
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Westside Community Development District was held Tuesday, August 1, 2018 at 11:00 a.m. at the offices of Hanson Walter & Associates, 8 Broadway Avenue, Suite 104, Kissimmee, Florida.

Present and constituting a quorum were:
Drew Abel Mike Dady Scott Stewart
Also present were:
George Flint Andrew d'Adesky Mark Vincutonis

FIRST ORDER OF BUSINESS

Chairman Assistant Secretary Assistant Secretary

District Manager Latham Shuker District Engineer

Roll Call

Mr. Flint called the meeting to order and called the roll.

SECOND ORDER OF BUSINESS	Public Comment Period
There being none, the next item followed.

TIDRD ORDER OF BUSINESS	Approval of the Minutes of the May 2, 2018
Meeting

On MOTION by Mr. Abel seconded by Mr. Stewart with all in favor the minutes of the May 2, 2018 meeting were approved as presented.

FOURTH ORDER OF BUSINESS	Public Hearing
Consideration of Resolution 2018-09 Adopting the Fiscal Year 2019 Budget and Relating to the Annual Appropriations

August 1, 2018	Westside Community Development District

Mr. Flint stated the Board previously approved a proposed budget and we transmitted that to Osceola County at least 60 days prior to today and we advertised the public hearing for today. Exhibit A to the resolution is the proposed budget and it doesn't anticipate any changes in the per unit assessment amount it would remain at $157 per unit. We do have some refining we need to do to the landscape and pond maintenance line items as a result of the Solara Project coming on so we will come back to the Board within the next couple of months with an amendment to adjust those, but we will be able to balance that against the capital reserves. Once the balance of the projects gets a little clearer based on density we may have to revisit that per unit assessment because the densities are going to go down.
Mr. d'Adesky stated lately we got information from the District Manager that we have a non-payment situation again from the Bahama Bay II folks so we will have to send a demand letter and we are preparing that.
Mr. Dady asked are you going to issue a demand letter and begin the cycle?
Mr. d'Adesky stated we will probably do it a little more aggressively and send a draft complaint because we already have that done just so they know we are ready to go and file if they don't comply.
Mr. Flint stated for the record there are no members of the public here to provide comment. It is a public hearing.

On MOTION by Mr. Dady seconded by Mr. Abel with all in favor Resolution 2018-09 was approved.

Consideration of Resolution 2018-10 Imposing Special Assessments and Certifying an Assessment Roll

Mr. Flint stated the next resolution imposes assessments and it has two exhibits, one is the budget you just adopted and the other is the assessment roll. There are no members of the public here to provide comment so we will bring it back to the Board for discussion and action.

On MOTION by Mr. Abel seconded by Mr. Dady with all in favor Resolution 2018-10 was approved.

Mr. Flint stated we will close the public hearings.

2

August 1, 2018

FIFTH ORDER OF BUSINESS

Westside Community Development District

Consideration of Lighting Proposal from Duke Energy for Westside Boulevard Phase II

Mr. Flint stated the Board had asked us to approach Duke Energy about streetlights on Westside Boulevard south of Florence Villa Grove Road and the proposal is $203,000 for 32 lights then a lease thereafter. I told them to hold this until we have a chance to review this further.
Mr. Abel stated ifwill you send that proposal to me in a PDF format I will get with Duke Energy.
Mr. Flint stated we will defer this item.

SIXTH ORDER OF BUSINESS	Ratification of Conveyance Documents
Mr. d'Adesky stated we have the special warranty deed and agreement regarding taxes and owner's affidavit regarding Westside CDD Solara Phase 1 tracts that were dedicated to the City by the first plat of Phase 2 of Solara. Mattamy provided all the information to us back in May and this is really brought to you for ratification since we haven't met since May, just to get the agreement regarding taxes executed by the Chairman and all the documents approved as final. Mark has issued the Engineer's certificate signing off on the improvements and lots as complete and ready for acceptance. We recommend approving the conveyance package.
Mr. Dady stated it looks proforma, but I would ask the Engineer to review briefly the
tracts.
Mr. Vincutonis stated I have been out there several times looking at the tracts and there
were tracts that weren't landscaped yet, but they are all landscaped now. The only outstanding comment I have is the one pond in the very back that is supposed to be dry, but it has a wet bottom and it has been like that since we started looking at it.
Mr. Abel stated I don't know what to do about that for today's business. Within the next 60 days we will be out there with contractors and they can scrape the whole bottom and redo it when we are mass grading the site.
Mr. Vincutonis stated something else to consider is during the winter it may be dry and during the summer it is a little wet, you just alter your maintenance to accommodate that. It is a

3

August 1, 2018	Westside Community Development District

CDD Board decision if you want to take a pond that has that higher level of maintenance in the summer because you are not going to be able to get in there with a mower. Maybe before the wet season comes you mow it down and at the end of the wet season so you don't go year after year and let hardwoods take root.
Mr. Stewart asked would it be a hardship to give it a quick scrape? Mr. Abel stated not at all. We mowed it, it recovered and dried out. Mr. Flint stated at Stoneybrook we till the bottoms instead of mowing.
Mr. Vincutonis stated maybe scrape it out and get a layer of sand in there above the standing water table.

On MOTION by Mr. Dady seconded by Mr. Stewart with all in favor the conveyance package for Solara Phase 2 was ratified.

SEVENTH ORDER OF BUSINESS
Attorney

Staff Reports

Mr. d'Adesky stated we will work on finishing the conveyances following up with Drew and Mark. Regarding the Bahama Bay II non-payment issue, we will try to get in contact with that attorney and impress upon him again the importance of paying, send a demand letter and if we have to go to foreclosure we will bring that back to the Board at the next meeting.

Engineer
There being none, the next item followed.

Manager
Approval of Check Registers

On MOTION by Mr. Stewart seconded by Mr. Abel with all in favor the check register for the period April 25, 2018 through May 29, 2018 in the amount of $19,003.53 was approved.

On MOTION by Mr. Dady seconded by Mr. Stewart with all in favor the check register for the period May 30, 2018 through July 23, 2018 in the amount of $240,940.02 was approved.

4

August 1, 2018	Westside Community Development District

Balance Sheet and Income Statement
A copy of the financials was included in the agenda package.

Discussion of Direct Bill Status
A copy of the direct bill status was included in the agenda package and discussed under the attorney's report.

Approval of Fiscal Year 2019 Meeting Schedule

On MOTION by Mr. Abel seconded by Mr. Stewart with all in favor the notice for the Fiscal Year 2019 meeting schedule indicating that the Board will meet on the first Wednesday of the month at 11:00 a.m. in the offices of Hanson Walter & Associates was approved.

EIGHTH ORDER OF BUSINESS	Supervisor's Requests
Mr. Dady stated I will need to coordinate with staff for an assessment analysis of our commercial parcels. We now have a contract cooking on Parcel K retail, which will conclude the SPE's involvement in Westside as we are now under contract for all remaining parcels.

On MOTION by Mr. Abel seconded by Mr. Stewart with all in favor the meeting adjourned at 11:27 a.m.

SecretaryIAssistant Secretary	ChairmanNice Chairman

5

SECTION V

RESOLUTION NO. 2019-01
A RESOLUTION OF THE BOARD OF SUPERVISORS OF WESTSIDE COMMUNITY DEVELOPMENT DISTRICT AUTHORIZING DISTRICT STAFF TO COMMENCE WORK RELATED TO THE RESTRUCTURING OF THE WESTSIDE COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT REVENUE BONDS SERIES 2005 AND SERIES 2007; APPROVING PRIOR ACTIONS; PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the District was created pursuant to the Uniform Community Development District Act of 1980, Chapter 1 90, Florida Statutes, as amended (the "Act"), and by ordinance bearing documentary number 04-34 of the Osceola County Commissioners Council of Osceola County, Florida (the "County Council"), dated August 30, 2004 (the "Ordinance") for the purpose of planning, financing, constructing, acquiring, operating and/or maintaining certain infrastructure, including surface water management systems, water and wastewater facilities, roadways, landscaping, parks, and recreational facilities and uses; and
WHEREAS, pursuant to the Master Trust Indenture dated as of February 1, 2005 (the "Master Indenture"), between the District and U.S. Bank National Association, as successor trustee (the "Trustee") and that certain Amended and Restated Second Supplemental Trust Indenture (the "Amended and Restated Second Supplement" and, together with the Master Indenture, the "2005 Indenture") dated November 1, 2018, between the District and the Trustee, the District has been directed by the Trustee on behalf of the sole bondholder to restructure, bifurcate and / or reconcile the Westside Community Development District Capital Improvement Revenue Bonds, Series 2005 and Series 2007 ( collectively referred to herein as the "Restructured Bonds"); and
WHEREAS, it is in the best interest of the District to authorize and issue, bifurcate and / or reconcile the Restructured Bonds in order to determine performing and non-performing parcels and delineate the bonds accordingly; and
WHEREAS, the District is authorized by the provisions of Chapter 190, Florida Statutes, (the "Act") and the Ordinance, subject to the limitations set forth in the Act and in the Ordinance, if any, to issue, bifurcate and / or reconcile its bonds and other evidence of indebtedness for the purpose, among other things, of constructing and/or acquiring public improvements and community facilities set forth in Section 190.012, Florida Statutes; and
WHEREAS, the District desires to commence preliminary work to authorize the issuance, bifurcation and / or reconciliation of its Restructured B onds and to authorized its staff to begin work pursuant to this Resolution.
NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF WESTSIDE COMMUNITY DEVELOPMENT DISTRICT as follows:

SECTION 1.  Authorization.  There is hereby authorized staff to begin work related to the issuance, bifurcation and / or reconciliation of the Restructured Bonds, with terms, trust documents and further proceedings to be undertaken, as approved by this Board by appropriate later action or resolution.

SECTION 2. Validation. Bond Counsel and District Counsel are hereby authorized to research, and if determined necessary, directed to prepare, file and prosecute proceedings, as deemed necessary or appropriate, to validate in the manner prescribed by the laws ofthe State of Florida.
SECTION 3. Engineering and Assessment Proceedings. The District Manager and/or the Methodology Consultant and the District Engineer are hereby authorized and directed to begin preparation of reports and analyses as deemed necessary or appropriate, to allow the District work on the issue, bifurcation and / or reconciliation of the Restructured Bonds and to impose special assessments.

SECTION 4. Open Meetings. It is hereby found and determined that all acts of the Board concerning and relating to adoption of this Resolution were taken in open meetings of the Board and all deliberations of the Board that resulted in such official acts were in meetings open to the public in compliance with all legal requirements, including, but not limited to, the requirements ofFlorida Statutes, Section 286.0 11. 
SECTION 6. Inconsistent Resolutions and Motions. All prior resolutions of the Board inconsistent with the provisions of this Resolution are hereby modified, supplemented and amended to conform to the provisions herein contained and, except as so modified, supplemented and amended hereby, shall remain in full force and effect.
SECTION 7. Approval ofPrior Actions. All actions taken to date by the members of the Board and the staff of the District in furtherance of the issue, bifurcation and / or reconciliation of the Restructured Bonds, including but not limited to the filing of a any legal or equitable proceedings, are hereby approved, confirmed and ratified.
SECTION 8. Effective Date. This Resolution shall become effective immediately upon its adoption.

Westside COD/Resolution 2019-01

ADOPTED this 3rd day of October, 2018. 

Attest:

Its: Secretary/Asst. Secretary

Westside COD/Resolution 2019-01

WESTSIDE COMMUNITY DEVELOPMENT DISTRICT

By:	­
Name:-	--------
Chairman/Vice Chairman

SECTION VI 

RESOLUTION 2019-02
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WESTSIDE COMMUNITY DEVELOPMENT DISTRICT DECLARING VACANCIES IN SEATS #3 AND #5 OF THE BOARD OF SUPERVISORS PURSUANT TO SECTION 190.006(3)(b), FLORIDA STATUTES; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the Westside Community Development District ("District") is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes; and

WHEREAS, on Tuesday, November 6, 2018, two (2) members of the Board of Supervisors ('"Board") are to be elected by "Qualified Electors," as that term is defined in Section 190.003, Florida Statutes; and
WHEREAS, the District has published a notice of qualifying period set by the Supervisor of Elections at least two (2) weeks prior to the start of said qualifying period; and
WHEREAS, at the close of the qualifying period no Qualified Elector qualified to run for the two (2) seats available for election by the Qualified Electors of the District; and
WHEREAS, pursuant to Section 190.006(3)(b), Florida Statutes, the Board shall declare the remaining seats (Seat #3 & Seat #5) vacant, effective the second Tuesday following the general election; and
WHEREAS, a Qualified Elector is to be appointed to the vacant seat within 90 days thereafter; and
WHEREAS, the Board finds that it is in the best interests of the District to adopt this Resolution declaring one seat available for election as vacarit.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WESTSIDE COMMUNITY DEVELOPMENT DISTRICT:
DECLARATION OF VACANCY. The following seats are hereby declared vacant effective as of November 20, 2018 :
Seat #3 (currently Vacant)
Seat #5 (currently held by Scott Stewart)

EXISTING BOARD SUPERVISORS REMAIN. Until such time as the District Board nominates a Qualified Elector to fill the vacancies declared in Section 1 above, the incumbent Board Supervisor of that respective seat shall remain in office.
EFFECTIVE DATE. This Resolution shall become effective upon its passage.
PASSED AND ADOPTED this 	day of 	, 2018.

ATTEST:

Print Name:----	---

WESTSIDE COMMUNITY DEVELOPMENT DISTRICT

Chairperson/Vice Chairperson

2

SECTION VI I

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��tt Berger, Toombs,  Elam, Gaines & Frank
Certified Public Accountants	PL
600 Citrus Avenue
Suite 200
Fort Pierce, Florida 34950
772/461 -61 20 // 461 -1 1 55
FAX: 772/468-9278

August 28, 201 8

George Flint, District Manager Governmental Management Services, LLC 1 35 W. Central Blvd., Suite 320
Orlando, FL 32801

The O bjective and Scope of the Audit of the Financial Statements

You have requested that we audit the financial statements of Westside Community Development District, which comprise governmental activities, a discretely presented component unit, each major fund and the budgetary comparison for the General Fund as of and for the year ended September 30, 201 8 which collectively comprise the basic financial statements. We are pleased to confirm our acceptance and our understanding of this audit engagement by means of this letter for the year ending September 30, 2018.
Our audit will be conducted with the objective of our expressing an opinion on the financial statements.
The Responsibilities of the Auditor

We will conduct the audit in accordance with auditing standards generally accepted in the United States of America and "Government Auditing Standards" issued by the Comptroller General of the United States. Those standards req uire that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

Member AICPA

Fort Pierce / Stuart
Member AICPA Division For CPA Firms Private Companies Practice Section

Member FICPA

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Berger, Toombs, Elam, Gaines & Frank

Westside Community Development District August 28, 2018 
Page 2

Because of the inherent limitations of an audit, together with the inherent limitations of internal control, an unavoidable risk that some material misstatements may not be detected exists, even though the audit is properly planned and performed in accordance with generally accepted auditing standards. Also, an audit is not designed to detect errors or fraud that are immaterial to the financial statements. The determination of abuse is subjective; therefore, Government Auditing Standards do not expect us to provide reasonable assurance of detecting abuse.

In making our risk assessments, we consider internal control relevant to Westside Community Development District's preparation and fair presentation of the financial statements 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 entity's internal control. However, we will communicate to you in writing concerning any significant deficiencies or material weaknesses in internal control relevant to the audit of the financial statements that we have identified during the audit.
We will also communicate to the Board any fraud involving senior management and fraud that causes a material misstatement of the financial statements that becomes known to us during the audit, and any instances of noncompliance with laws and regulations that we become aware of during the audit.
The funds that you have told us are maintained by Westside Community Development District and that are to be included as part of our audit are listed below:
General Fund
Debt Service Fund 2005
Debt Service Fund 2007
Capital Projects Fund 2005
Capital Projects Fund 2007
The component unit whose financial statements you have told us are to be included as part of Westside Community Development District's basic financial statements is listed here:
1.	Westside SPE, LLC
The component unit whose financial statements you have told us will be omitted from the basic financial statements is:
Westside COD Holdings, LLC

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Westside Community Development District August 28, 2018 
Page 3

The Responsibilities of Management and Identification of the Applicable Financial Reporting Framework
Our audit will be conducted on the basis that management acknowledges and understands that it has responsibility:
For the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America;
To evaluate subsequent events through the date the financial statements are issued or available to be issued, and to disclose the date through which subsequent events were evaluated in the financial statements. Management also agrees that it will not evaluate subsequent events earlier than the date of the management representation letter referred to below;
For the design, implementation and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are freefrom material misstatement, whether due to fraud or error; and
For establishing and maintaining effective internal control of financial reporting, and for informing us of all significant deficiencies and material weaknesses in the design or operation of such controls of which it has knowledge;
To provide us with:
Access to all information of which management is aware that is relevant to the preparation and fair presentation of the financial statements such as records, documentation and other matters;
Additional information that we may request from management for the purpose of the audit; and
Unrestricted access to persons within the entity from whom we determine it necessary to obtain audit evidence.
As part of our audit process, we will request from management written confirmation concerning representations made to us in connection with the audit including among other items:
That management has fulfilled its responsibilities as set out in the terms of this letter; and;
That it believes the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole.

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Berger, Toombs, Elam, OI Gaines & Frank

Westside Community Development District August 28, 2018 
Page 4

Management is responsible for identifying and ensuring that Westside Community Development District complies with the laws and regulations applicable to its activities, and for informing us about all known material violations of such laws or regulations. In addition, management is responsible for the design and implementation of programs and controls to prevent and detect fraud or abuse, and for informing us about all known or suspected fraud or abuse affecting the entity involving management, employees who have significant roles in internal control, and others where the fraud or abuse could have a material effect on the financial statements or compliance. Management is also responsible for informing us of its knowledge of any allegations of fraud or abuse or suspected fraud or abuse affecting the entity received in communications from employees, former employees, analysts, reg ulators, short sellers, or others.
The Board is responsible for informing us of its views about the risks of fraud or a buse within the entity, and its knowledge of any fraud or abuse or suspected fraud or abuse affecting the entity.
Westside Community Development District agrees that it will not associate us with any public or private securities offering without first obtaining our consent. Therefore, Westside Community Development District agrees to contact us before it includes our reports or otherwise makes reference to us, in any public or private securities offering.
Westside Community Development District's Records and Assistance
If circumstances arise relating to the condition of the Westside Community Development District's records, the availability of appropriate audit evidence, or indications of a significant risk of material misstatement of the financial statements because of error, fraudulent financial reporting, or misappropriation of assets, which in our professional judgment, prevent us from completing the audit or forming an opinion, we retain the unilateral right to take any course of action permitted by professional standards, including declining to express an opinion, issuing a report, or withdrawing from the engagement.
During the course of our engagement, we may accumulate records containing data that should be reflected in the Westside Community Development District books and records. The District will determine that all such data, if necessary, will be so reflected. Accordingly, the District will not expect us to maintain copies of such records in our possession.
Other Relevant Information
In accordance with Government Auditing Standards, a copy of our most recent peer review report has been provided to you, for your information.

�_l°l Berger, Toombs, Elam,
,OJ Caines & Frank

Westside Community Development District August 28, 2018 
Page 5

Fees, Costs and Access to Workpapers

Our fees for the audit and accounting services described above are based upon the value of the services performed and the time required by the individuals assigned to the engagement, plus direct expenses. Invoices for fees will be submitted in sufficient detail to demonstrate compliance with the terms of this engagement. Billings are due upon submission. Our fee for the services described in this letter for the year ending September 30, 201 8 will not exceed $3, 825 unless the scope of the engagement is changed, the assistance which Westside Community Development District has agreed to furnish is not provided, or unexpected conditions are encountered, in which case we will discuss the situation with you before proceeding. All other provisions of this letter will survive any fee adjustment.
In the event we are requested or authorized by Westside Community Development District or are required by government regulation, subpoena, or other legal process to produce our documents or our personnel as witnesses with respect to our engagement for Westside Community Development District, Westside Community Development District will, so long as we are not a party to the proceeding in which the information is sought, reimburse us for our professional time and expenses, as well as the fees and expenses of our counsel, incurred in responding to such requests.
The documentation for this engagement is the property of Berger, Toombs, Elam, Gaines, & Frank. However, you acknowledge and grant your assent that representatives of the cognizant or oversight agency or their designee, other government audit staffs, and the U.S. Government Accountability Office shall have access to the audit documentation upon their request and that we shall maintain the audit documentation for a period of at least three years after the date of the report, or for a longer period if we are requested to do so by the cognizant or oversight agency. Access to requested documentation will be provided under the supervision of Berger, Toombs, Elam, Gaines, & Frank audit personnel and at a location designated by our Firm. 

Reporting
We will issue a written report upon completion of our audit of Westside Community Development District's financial statements. Our report will be addressed to the Board of Westside Community Development District. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion, add an emphasis­ of-matter or other-matter paragraph(s), or withdraw from the engagement.

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Westside Community Development District August 28, 20 18 
Page 6

In addition to our report on Westside Community Development District's financial statements, we will also issue the following types of reports:
Reports on internal control and compliance with laws,  regulations, and the provisions of contracts or g rant agreements. We will report on any internal control findings and/or noncompliance which could have a material effect on the financial statements.

This letter constitutes the complete and exclusive statement of agreement between Berger, Toombs, Elam, Gaines, & Frank and Westside Community Development District, superseding all proposals, oral or written, and all other communications, with respect to the terms of the engagement between the parties.
Please sign and return the attached copy of this letter to indicate your acknowledgment of, and agreement  with,  the  arrangements  for  our  audit  of  the  financial  statements  including  our respective responsibilities.
,.�incerely,
'-61�'!::J�Ji�
BERGER, TOOMBS, ELAM, GAINES & FRANK
J. W. Gaines, CPA

Confirmed on behalf of the addressee:

Judson B. Baggett MBA, CPA, CVA, Partner
Marci Reufimann CPA, Partner

System Review Report

11 681 5 Dairy Road Zephyrhills, FL 33542
")  (81 3) 788-2 1 55
A  (8 1 3) 782-8606

To the Directors	November 2, 2016 
Berger, Toombs, Elam, Gaines & Frank, CPAs PL
and the Peer Review Committee ofthe Florida Institute of Certified Public Accountants

We have reviewed the system of quality control for the accou nting and auditing practice of Berger, Toombs, Elam, Gaines & Frank, CPAs PL (the firm), in effect for the year ended May 31, 201 6. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants. As a part of our peer review, we considered reviews by regulatory entities, if applicable, in determining the nature and extent of our procedures. The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Our responsibility is to express an opinion on the design of the system of quality control, and the firm's compliance therewith based on our review. The nature, objectives, scope, limitations of, and the procedures performed in a System Review are described in the standards at www.aicpa.org/prsummary.
As required by the standards, engagements selected for review included engagements performed under Government Auditing Standards and audits ofemployee benefit plans.

L� � +-��­

In our opinion, the system of quality control for the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank, CPAs PL in effect for the year ended May 31 , 201 6 has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies),  or fail.   Berger, Toombs,  Elam, Gaines & Frank, CPAs PL, has received a peer review rating of pass.

sag�, R�utimann & Associates, CPAs, PA

(BERGER_REPORT16)

-	-
Member American Institute of Certified Public Accountants (AICPA) and Florida Institute of Certifiud Public Acrnuntc•nts (FIC Pt,) Nationol Associotion of Certified Valuullon Anuly;!5 (t JACV/•,)

ADDENDUM TO ENGAGEMENT LETTER BETWEEN BERGER, TOOMBS, ELAM, GAINES AND FRANK AND WESTSIDE COMMUNITY DEVELOPMENT DISTRICT
(DATED AUGUST 28, 2018)

Public Records. Auditor shall, pursuant to and in accordance with Section 119.0701, Florida Statutes, comply with the public records laws of the State of Florida, and specifically shall:
Keep and maintain public records required by the District to perform the services or work set forth in this Agreement; and
Upon the request of the District's custodian of public records, provide the District with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes, or as otherwise provided by law; and
Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of the contract term and following completion of the Agreement if the Auditor does not transfer the records to the District; and
	Upon completion of the Agreement, transfer, at no cost to the District, all public records in possession of the Auditor or keep and maintain public records required by the District to perform the service or work provided for in this Agreement. If the Auditor transfers all public records to the District upon completion of the Agreement, the Auditor shall destroy any duplicate public records that are exempt or confidential and exempt from public disclosure requirements. If the Auditor keeps and maintains public records upon completion of the Agreement, the Auditor shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the District, upon request from the District's custodian of public records, in a format that is compatible with the information technology systems of the District.
Auditor acknowledges that any requests to inspect or copy public records relating to this Agreement must be made directly to the District pursuant to Section 119.0701(3), Florida Statutes. If notified by the District of a public records request for records not in the possession of the District but in possession of the Auditor, the Auditor shall provide such records to the District or allow the records to be inspected or copied within a reasonable time. Auditor acknowledges that should Auditor fail to provide the public records to the District within a reasonable time, Auditor may be subject to penalties pursuant to Section 119.10, Florida Statutes.

IF THE AUDITOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE AUDITOR'S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT/CONTRACT, THE AUDITOR MAY CONTACT THE CUSTODIAN OF PUBLIC RECORDS FOR THE DISTRICT AT:
GMS-CF, LLC
135 W. Central Blvd., Suite 320
Orlando, FL 32801
TELEPHONE: 407-841-5524 EMAIL: GFLINT@GMSNF.COM

Auditor: J.W. Gaines

�	,.
Title:  Direc?"
Date: September 11, 2018

District: Westside CDD
By:	 	
Title: --------
Date: --------

SECTION VI 1 1

SECTt·ON C

SECTION 1

Westside
Community Development District

Summary ofCleek Register

July 24, 2018 to September 26, 2018

	Fund	Date	Checlc No.'s	Amount		
General		fYJ/30/18	1392	$	441.50	
		08/07/18	1393-1395	$	5,336.18	
		08/08/18	1396-1398	$	13,744.59	
		08/13/18	1399	$	575.00	
		08/20/18	1400	$	440.25	
		09/05/18	1401-1403	$	22,296.50	
		09/10/18	1404	$	77.04	
		09/14/18	1405	$	5,277.04	

09/25/18	1406

 $	5,000.00 
$	53,188.10

Payroll

August 2018
Michael D Dady	50238
Scott D Stewart	50239

$	184.70
 $	184.70 
$	369.40
$	s3,ss1.so I

BANK A WESTSIDE CDD

AP***30C0HRECK  DATES  07/24/2018  -  09/26/201Y8EAR**-*TO-DATEWACESCTOSUNIDETSCOPADYAB-  LGENEPRREPALAFIDUN/CDOMPUTER  CHECK  REGISTER	RUN	9/26/18	PAGE	1

DATE

CHECK    VEND#	• • D•A• T•EINVOrINVCEO• I• C• E••   • Y• R•MEOXPENDPSTEDArCoCT#. .. SUB	SUBCLASS  VENDOR  NAME
7/30/18  00029	7/23/18  8R1B8Q7B SPE/D2O0C1 8/E0S6MT3 1/P0S-A5/1T3I0T0L-31500

STATUS

..

*

AMOUNT
441 ,50

• • • • CHECK • • • • • 
AMOUNT	#

8/07/1B 00001	8/01/1B 301

LATHAM , SHUKER,EDEN & BEAUDINE , LLP

..	- - - - - - - - - - - -4 -4 1-. 5-0   001392 

201808 310-51300-35100

8/01/18  3MA0 1NAGEMEN2T0 1F8EE08S3A1U0G-1581300-34000
INFO TECHNOLOGY "AUG18 
8/01/18   3D0I1SSEMINA20T1IO8N08FE3E10AU-5 G13108 0-31300

OFFICE SUPPLIES

8/01/18 301	2 01808 310-51300-51000
8/01/18  301	201809 310-51300-42000

COPIES

8/01/18  3P0O1STAGE  201808   310-51300-42500
201808 320-53800-49000

3, 315 .33
83 .33
*	291 . 67
*	10 .54
15 ,69 
*	49 .65
*	1,547 .17

8/01/18   3F02IELD  MANAGEMENT  AUG18	GOVERNMENTAL  MANAGEMENT  SERVICES
8/07/18  00016	8/01/18   0F8Y0 1182 0O1S8CE2O0L18A0T8AX30D0-S22007007-10000	*

- - - - -5-,3-13 -.38-
12 . 62

001393

FY18  OSCEOLA  TAX  DS  2005

WESTSIDE CDD C/0 USBANK 8/07/18  00016	8/01/18 08 0 1 2 0 1 8 20180 8 3 0 0-207 0-10000
WESTSIDE CDD C/0 USBANK
8/08/18   00056	7/31/18   1S0TO05RMW8    ATER20 1P8O0N7D3M2T0N-5J3U8L0018-46400

*	10 . 18

-	-

•

- - -	- - - -	-
600 . 00
*

12 . 62 001394

10 .18 001395 

7/31/1B
7/31/18

10058	201807 320-53800-46400 

201B07 320-53800-46400

*

GOODMAN POND MTN JUL18 10058
SOLARA PONDS S1, 2&3 JUL18 AQUATIC WEED MANAGEMENT, INC .

100 . 00
275 . 00

975 .0 0 001396 

8/08/18 00006

7/31/18 6-260-23 201807 310-51300-42000 
DELIVERY 7/25/18	FEDEX
8/08/18   00039	8/01/18   2LAN243D2S5CAPE2 0MA18I0N8T3. 2A0U-G5318   0-46200

*	107 .09 

- - - - - - - - - - - - - - - - - -

7, 107.50 

107 .09 001397

8/01/18 224325	201808 320-53800-46200 

8/01/18  2P2O4N3D25MAIN2T0E1NAN808CE320-53800-4 6200
- - - - - - - - - - - - - R-OW-, -IS-LAN- D-S-AN-D-BU-FF-ER-S - -YELL- -OW-STO- N-E-LANDSCAPE
WEST WESTSIDE	KCOSTAC

-w�

1, 025 .00

-

4, 530 .00
- - -	- - - - - - -12 -, 66-2 -.50-

001398

A*P*3*00R	YEAR-TO-DATE  ACCOUNTS  PAYABLE  PREPAID/COMPUTER  CHECK  REGISTER	RUN	9/26/18	PAGE	2
CHECK  DATES  07/24/2018  -  09/26/2018  ***	WEBANSTKSAIDWEE  CSDTDSID-EGENERALCDD	FUND

DATE

CHECK    VEND#	• •D•A• T• EINVOIINCEVO• I• C• E• •   • Y• RM•EXPO  EDNPSTEDATCC)CT#. . . SUB    SUBCLASS

VENDOR NAME

STATUS

AMOUNT

AM• • O• UNT•CHECK• •#• • • 

-			ORLAN- -	- -	- - -

8/13/18  00007	7/20/18   3N6O3T3I2CE11  OF20P1U8B0L7 IC3 1H0E-AR513IN0G0-48000
- - - - - - - - - -	- - - -	-  - - -	- -	-
8/20/18  00029	8/15/18  8R21EV2 1.AMEN2DME01N80T7/PAR31C0E-L51TAX300-3 1500

E-NT-IN-EL- - � - �  -· 	*

575 . 00

-

440 .25

575 .00 001399

9/05 /18  00056	8/29 /18  1S0T1O3RMW3

LATHAM ,SHOKER, EDEN & BEAUDINE , LLP ATE2R01P8O0N8D3MN20T--5A3U8G001-8 46400

- .... -· �  - �  - - - - .....  -44-0-. 2�5 - ....00-1400

*

*	600 ,00

8/29/18 10133	201808 320-53800-'6400
8/29/18  1G0O1O3D3MAN  P2O0N1D8 0MN8  T3-2A0U-G531800-46400 
�  - - �  - �  - - - - - - - S-OLARA-PO-ND-S-S-I, 2-&3-�A-UG-1-8  -AQ-UA-T-IC  WEED  MllNAGBMENT,   INC .

•
- -

100 . 00
275 ,00

975 .00 001401 

- -
9iOS/18 00025	8/27/18 7512	201808 300-15500-10000
8/27/18  7F5Y1219  PROP2E0R1T8Y08Di3S0U0R-AN15C5E00-10000

- - - - - - - - -

- - - - �-  - - - -
923 .00
*	7,736 .00

FY19 GEN . LI.AB/PUBLIC OFFC	EGIS :INSURANCE ADVISORS , LLC

POND  MAINTENANCE  SEP18

9/05/18  00039	9/01/18  2L2AN71D8S4CAPE2 0M1A8 0IN9T3S2E0P-5138800-46200	*

7, 107 .50 

8, 659 . 00 001402

-	-	-

9/10/18 00062

9/01/18 227184	2 0 1809 320-53	0-46200
9/01/18 227184	201809 320-53800-46200
ROW,  ISLANDS AND BUFFERS	YELLOWSTONE LANDSCAPE

-	- - REFLECT  PAVEMENT-HMOOl- - R

8/31/18  29147	201808  3 2 0-53800-49400
-

*	1,025 .00
*	4,530 .00
77 . 04

12,662 .50 001403

- -	-	-

-	- - - - - - - -

- - -FA-USNIGBT  STRIPE  ,  LINE  INC

3,315.3 3

77.04 001404

9/14/18 00001	9/04/18 303	201809 310-513 00-34000 
9/04/18  3MA03NAGEME2NT0 1F8E0E9-S3E1P0-1 851300-35100 
9/04/18  30IN3FORMAT2IO0N18T09ECH3-1S0B-P51138 00-3 1300
9/04/18  3D03ISSEMINA2 0T1IO8N09SVE31S0--S5E1P30180-51000 

POSTAGE

9/04/18  3O03FFICE  SU2P0P18L0I9ES310-51300-4 2000 
9/04/18 303	201809 310-51300-42500
COPIES

83 .33
291. 67
*	.57
*	8. 37
*	30 .60

WEST WESTSIDE	KCOSTAC

CHECK DATBS 07 /24/2018 - 09/26/2018 ***	WESTSIDE CDD - GENERAL FUND

AP**3*00R	YEAR-TO-DATE  ACCOUNTS  PAXABLB  PREPAID/COMPUTER  CHECK  REGISTER	RUN    9/26/18	PAGE	3
BANK  A  WESTSIDE CDD

CHDAETCEK    VEND#	• • D•A• T!!!• INVOIINCVEO. I•C.E••   • Y•RM• EOXPENDSPETDACTCOT#. . . SUB    SUBCLASS  VENDOR  NAME	STATUS

AMOUNT

AM. , O• U• CNTHECK• •#••• 

9/04/18  3F0I4ELD  MAN2A0G1E8ME09NT3-2S0E-P5318800-49000

*	1,547 .17
-	-	-

-

- - -

- -

GOVERNMENTAL MANAGEMENT SERVICES

*	- - - - - - - - - -

5-, 277-. 04  00 1405

GOVERNMENTAL MANAGEMENT SERVICES

9/25/18  00001	9/21/18  3F0 Y5 19  ASSE2S0S1M8E0N9T3R0O0LL-15C5ER00T-10000

- - - - -

5 , 000 .00

-

-5-, 0-00.00  001406 

WEST WESTS IDE

TOTAL FOR BANK A
TOTAL FOR REGISTER

KCOS'l'AC

53 ,188.10
53, 188 .10

SECTION 2

Westside
Community Development District
Unaudited Financial Reporting August 31, 2018

Table of Contents

 	Balance Sheet 

 	General Fund  Income Statement 

 	Series 2005 Debt Service Fund Income Statement 

 	Series 2007 Debt Service Fund Income Statement 

 	Series 2018 Debt Service Fund Income Statement 

 	Capital Projects Fund Income Statement 

 	Capital  Reserve Fund 

 	Month to Month

 	Long Term Debt Summa ry 

10-11	Assessment  Receipt Schedule

WESTSIDE COD
COMMUNITY DEVELOPMENT DISTRICT COMBINED BALANCE SHEET
August 31, 2018

ASSETS CASH
INVESTMENTS
STATE BOARD ADMINISTRATIDN CONSTRUCTION FUND

$	374,237	$	$	$	$	$	26,844	$	$	5,047	$	406,128	
504,252
396		2,627	293,331	797,583
3,023	
12,142	3,696	15,838	
571,447	720,433	115,065	1,406,945	
1,638,873
1,790,034
8,659	4,787,984	228
551,459
 	     	     			
--	6,427,084
2,341,494
8,6S9	
  $	887,149	$	4,012,496	$	6,063,5_72	$	204,3Hl_    _$___396	$	26,844	_$ _  _____1g,__      $     298,378_	 ___L____!!,_495,778	

$	

11,303	

$	

$	
$	$	$	$	$	$	11,303	
		23,173		23,173	
		1,423,376
2,665,000	3,489,480				1,423,376
3,489,480
2,665,000	
	  	1,070,000	  	 		 		 		 	    		1,070,000 	
11,303	 	4,111,549 	4,559,480		

---	

-	

 		8,682,332	

COST OF ISSUANCE DEFERRED COST

CAPITAL	CAPITAL	CAPITAL
DEBT SERVICE	DEBT SERVICE	DEBT SERVICE	PROJECTS	PROJECTS	PROJECTS	CAPITAL
GENERAL	SERIES 2005	 SERIES 2007	SERIES 2018	 SERIES 2005	SERIES 2007	 SERIES 2018	 RESERVE	 	TOTALS	

INTEREST FUND	89,025	89,025 RESERVE FUND
REVENUE FUND PREPAYMENT FUND PREPAID
TOTAL ASSETS
LIABILITIES & FUND BALANCES LIABILITIES
ACCOUNTS PAYABLE
DUE TO GENERAL FUND	$
DUE TO OTHER SPE
ACCRUED INTEREST PAYABLE 2005 ACCRUED INTEREST PAYABLE 2007 ACCRUED PRINCIPAL PAYABLE 2005 ACCRUED PRINCIPAL PAYABLE 2007
TOTAL LIABILITIES

FUND BALANCES
RESTRICTED FOR DEBT SERVICE	$	$	(99,053)	$	1,504,092	$	204,318	$		$		$		$		$	1,609,357 RESTRICTED FOR CAPITAL PROJECTS									396		26,844		2,627		298,378			328,244

UNASSIGNED	875,846	 	

204,318_

TOTAL FUND BALANCES	875,846	 	(99,053)

1,504,092	204,318	  	396	26,844	
$	6,063,572	$	$	396	$	26,844	

----	 	

875,846
 	2,627	 	298,378	2,813,447

TOTAL LIABILITIES & FUND BALANCES	$	887,149	$

4,0_ 12,496

_i_

_ 2,627

_j	298,378

 ___L____!!,_495,778

REVENUES:

Maintenance Assessments On Roll Maintenance Assessments-Off Roll Interest Income
Developer Contribution

WESTSIDE CDD COMMUNITY DEVELOPMENT DISTRICT
GENERAL FUND
STATEMENT OF REVENUES & EXPENDITURES
For The Period Ending August 31, 2018

Adopted	Prorated Budget
Budget	Thru 08/31/18

$218,183	$218,183
$463,547	$463,547
$200	$183

Miscellaneous Income	$0	$0	$5,090	$5,090	
TOTAL REVENUES

EXPENDITURES;	$681,930	$681,913	$695,153	su.240 1	

$0	$0

Actual
Thru 08/31/18	Variance

$269,422	$51,238
$408,673	($54,874)
$6,424	$6,240
$5,545

ADMINISTRATIVE
Supervisor Fees FICA Expense Engineering Fees Legal Services Arbitrage Management Fees
Information Technology Dissemination
Trustee
Assessment Roll Services Auditing Services Telephone
Postage and Freight Insurance - General Liability Printing and Binding
Legal Advertising Miscellaneous Services Office Supplies
Property Appraiser's Fee Property Taxes
Dues, Licenses, Subscriptions Settlement Agreement Payments
TOTAL ADMINISTRATIVE OPERATIONS AND MAINTENANCE
Landscape Maintenance
Irrigation Repairs Plant Replacement Electric Streetlighting Irrigation Water
TOHO Connection Work Property Insurance Field Management
Lake & Wetland Maintenance Misc. Contingency Stormwater/Lake Repair Transfer Out
TOTAL OPERATION AND MAINTENANCE TOTAL EXPENDITURES
EXCESS OF REVENUES OVER (UNDER) EXPENDITURES FUND BALANCE, BEGINNING

$12,000	$11,000
$918	$842
$10,500	$9,62S
$40,000	$36,667
$1,200	$900
$39,784	$36,468
$1,000	$917
$6,000	$6,000
$6,000	$0
$5,000	$5,000

$92

$3,975	$3,825
$100
$2,250	$2,063
$8,600	$8,600
$2,000	$1,833
$1,500
$1,250	$1,146
$400	$367
$600	$600
$10	$10

$53,750

$175	$175
$53,750

$197,012	$181,253

$87,855	$80,534
$15,000	$13,750
$30,000	$27,500
$1,500
$55,000	$50,417
$60,000	$55,000
$0	$0
$1,100	$1,100
$18,566	$17,019
$22,800	$20,900
$30,000	$27,500
$15,000	$13,750
$148,098	$148,098
$484,918	$456,942

$681,930

$0

$0

$2,600	$8,400

$643

$199
$7,322	$2,303
$18,057	$18,610
$900	$0
$36,469	($0)
$0
$7,750	($1,750)
$0
$5,000	$0

$17

$74

$3,825	$0
$985	$1,078
$7,736	$864
$1,320
$987	$388
$588	$558

$572

$73	$293
$28
$4	$6
$175
$53,750
$148,438	$32,815 !
$97,923	($17,389)
$483	$13,267
$5,467	$22,033
$609	$766
$47,943	$2,474
$38,795	$16,205
$17,550	($17,550)
$177
$17,019	($0)

$3,939

$18,975	$1,925
$23,561
$0	$13,750
$148,098	($0)
$397,725	$59,217
$546,163

$148,991

$726,855

FUND BALANCE, ENDING	$0	$875,846

2

WESTSIDE CDD
COMMUNITY DEVELOPMENT DISTRICT DEBT SERVICE SERIES 2005
STATEMENT OF REVENUES & EXPENDITURES
For The Period Ending August 31, 2018

Adopted	Prorated Budget
Budget	Thru 08/31/18

Actual
Thru 08/31/18	Variance

REVENUE

Assessments-On Roll Assessments-Off Roll Assessments-Accelerated Other Debt Service Funds Interest
TOTAL REVENUE EXPENDITURES

Interest - 11/1 Interest - 5/1 Principal - 5/1
TOTAL EXPENDITURES OTHER FINANCING SOURCES
Other Debt Service Cost
Transfer In (Out)

TOTAL OTHER FINANCING SOURCES (USES)

$276,643	$276,643
$163,560	$163,560
$774,584	$0
$11,442	$10,488
$0	$0
$1,226,228	$450,691

$410,614	$410,614
$410,614	$410,614
$405,000	$405,000
$1,226,228	$1,226,228

$0	$0
$0	$0
$0

$281,970	$5,328
$135,830	($27,730)
$0	$0
$0	($10,488)
$37,294
$455,095	$4,404 1

$474,459	($63,845)
$474,459	($63,845)
$405,000	$0
$1,353,918	($127,690),

($229,738)	($229,738)
$5,220	$5,220 ($224,518)

EXCESS OF REVENUES OVER {UNDER) EXPENDITURES	$0

FUND BALANCE, BEGINNING

FUND BALANCE, ENDING	$0

3

($1,123,341)

$1,024,288

WESTSIDE CDD
COMMUNITYDEVELOPMENT DISTRICT
DEBT SERVICE SERIES 2007
STATEMENT OF REVENUES & EXPENDITURES
For The Period Ending August 3 1, 2018

Adopted	Prorated Budget
Budget	Thru 08/31/18

Actual
Thru  08/31/18	Variance

REVENUE

Assessments- On Roll Assessments- Off Roll Assessments - Accelerated Other Debt Service Funds
Bondholder Contributions Land Sale Proceeds Interest

TOTAL REVENUE

EXPENDITURES

Interest - 11/1 Interest - 5/1 Principal - 5/1
TOTAL EXPENDITURES OTHER FINANCING SOURCES
Other Debt Service Cost
Transfer (Out)/ln

TOTAL OTHER FINANCING SOURCES (USES)

$346,860	$346,860
$59,897	$59,897
$1,020,603	$0
$8,600	$7,883
$0	$0
$0	$0
$0	$0
$1,435,960	$414,640

$555,480	$555,480
$555,480	$555,480
$325,000	$325,000
$1,435,960	$1,435,960

$0	$0
$0	$0
$0	$0

$349,708	$2,848
$3,811,067	$3,751,170
$0 ($7,883)
$0	$0
$0	$0
$21,022	$21,022
$4,181,797	$3,767,157 I

$580,860	($25,380)
$580,860	($25,380)
$325,000	$0
$1,486,720	($50,760)1

($201,042)	($201,042)
($5,220)	($5,220)
($206,261)	($206,261)1

EXCESS OF REVENUESOVER (UNDER) EXPENDITURES	$0

FUND BALANCE, BEGINNING	$0

FUND BALANCE, ENDING	$0

4

$2,488,816 ($984,724)
$1,504,092

WESTSIDE CDD          COMMUNITY DEVELOPMENT DISTRICT DEBT SERVICE SERIES 2018
STATEMENT OF REVENUES & EXPENDITURES
For The Period Ending August 31, 2018

Adopted	Prorated Budget
Bud et	Thru 08/31/18

Actual
Thru 08/31/18	Variance

REVENUE

TOTAL REVENUE

EXPENDITURES	so	so	$235,971	$235,971 1	
Interest - 11/1
Principal - 5/1	so	s$0o
$0	$31,653
so	
$0	
TOTAL EXPENDITURES			$31,653	($31,653)1	
EXCESS OF REVENUESOVER (UNDER) EXPENDITURES	$0		$204,318		

FUND BALANCE, BEGINNING	$0		so		
FUND BALANCE, ENDING	$0		$204,318		

Bonds Proceeds Interest

so	so

$235,743	S235,743
S228	$228

Interest - 5/1
$0

5

WESTSIDE CDD
COMMUNITY DEVELOPMENT DISTRICT
CAPITAL PROJECTS SERIES 2005, 2007, & 2018
STATEMENT OF REVENUES & EXPENDITURES
For The Period Ending August 31, 2018

REVENUE
Interest
TOTAL REVENUE EXPENDITURES
Bank Fees Capital Outlay
Capital Outlay - COi
TOTAL EXPENDITURES OTHER FINANCING SOURCES
Bonds Proceeds Transfer In (Out)

Series	Series
2005	2007

S4	SlO
S4	$10

$0	S275
so	$0
so	so
so	S275

so	$0
so	(SO)

Series
2018	Total

S4	$18
S4	sis I

$0	S275
S2,973,657	$2,973,657
S277,978	S277,978
S3,251,634	s3,251,909 1

S3,254,257	$3,254,257
$0	(SO)

TOTAL OTHER FINANCING SOURCES (USES)	so	($0)
EXCESS OF REVENUES OVER (UNDER) EXPENDITURES	$4	($265)

$3,254,257	$3,254,256 1
$2,627

FUND BALANCE, BEGINNING

$27,109

so	$27,502 I

FUND BALANCE, ENDING	S396	$26,844

6

$2,627	$29,867 1

WESTSIDE COD
COMMUNITY DEVELOPMENT DISTRICT CAPITAL RESERVE FUND
STATEMENT OF REVENUES & EXPENDITURES
For The Period Ending August 31, 2018

Proposed	Prorated Budget
Bud et	Thru 08/31/18

Actual
Thru 08/31/18	Variance

REVENUE

Transfer In Interest
TOTAL REVENUE EXPENDITURES

Miscellaneous Expense Capital Outlay
TOTAL EXPENDITURES

$148,098	$148,098
$0	$0
$148,098	$148,098

$0
$0	$0
$0	$0

$148,098

$3,504

$151,602	$3,505 1

$15	($15)
$6,940	($6,940) ($6,955)1

EXCESS OF REVENUES OVER {UNDER) EXPENDITURES	$148,098
FUND BALANCE, BEGINNING	$148,703
FUND BALANCE, ENDING	$296,800

7

$144,647

$153,731

$298,378

Oct	Nov

WESTSIDE CDD
COMMUNITY DEVELOPMENT DISTRICT
Jan	Feb	Mar

�av	Jun	Jul	 Au          i         ,	Sept	Total

Maintenance Assessments-On Roll	$0	$22,926	$136,844	$10,200	$14,632	$10,737	$31,305	$8,630	$34,138	$10	$0	$0	$269,422

Maintenance Assessments-- Off Roll

$11,027	$278,937	$22,877	$4,743	$34,348	$0	$20,355	$12,129	so	so	so	$408,673

Interest Income	$30	$28

$321	$711	$780	$831

$961	$9S1	$0	$6,424

DeveloperContribution	so	so	so	SS,S4S	$0	so	so	so	$0	so	$0	so
Misc Revenue	so	so	so	so	$0	so	so	$0	so	$0	$0

TOTALREVENUE	I	$24,287	$33,981	$415,824	$38,943	$20,086	$50,954	$32,136	$29,867	$47,153	$971
EXPENOfIYRES
ADMINISTRATIVE

$0	$695,1531

Supervisor Fees	$400	so	$400	so	$600	so	$400	so	so	$400	so

Fica E,:pense	$31	so	S31	so

so	$31	S31	so	so

so	$199

Engine�lng Fees	$190	S190	$95	$5.476

$285

S214	$160	so	$95	so	$7,322

Legal Fees

$2,096	5S26	$0

$4,721	$1,466	$2,036	$882	$0

$0	$18,057

Arbitrage	$0	so

S900	$0	$0	$0	$0

$0	$0	so	$900

$83

Management Fees
Information Technology	$83

$3,315

$3,31S

$3,315

$83

$3,315	S3,315	S3,315	$3,315
$83	$83

S3,315	$0	$36,469

$917

$0

Dissemination

$0	$0	so	so	$292	$292	$292	$292	$292	$292

$7,750

Trustee	$0	$0	$0	so	$0	so	$0	so	$0	$0

Assessment Roll Senlices

o	so	so	so

$0	so	so	so	so	$0	$5,000

AudiUngServices	s

so	so	so	$0

so	so	$3,825	So	so	so

$985
$7,736

Telephone	Sll	$0	$0	$7	so	so	$0	$0	$0	$0	so

Postage and Freight

SU4

$46	$!OS	$130

$7	$116	$16	so

$77

$63

$15

$23

Insurance - General Liability	S7,736	$0	$0	so	$0	$0	$0	$0	$0	so	$0	$0

Printing and Binding

SS4	SIO

$63

so	so	$513

Legal Advertising	so	so	$0	$0	$223	$0	$0	SIB9	$0	$575	$0

Miscellaneous Services

$45

$49	$61	$61	$103	$46	S47	$42	$0

$73

Office Supplies	Sl	$18	$10	$0	$11	$0	$10	$11	$0	$0	$11	$0

Property Appraiser's Fee

so	$0	so	$S72	so

$0	so	so

Property Taxes	$0	$4	so	$0	$0	$0	$0	so	so	so	$0	$4

Dues, LicenSt!!!s,Subscriptions

$0	$0	so	so	So	so	so	so

$0	$0

$4,429

Settlement Agreement Payments	$0	$53,750	$0

$0	$0

$0	so	so	$0	$0	$53,750

TOTALADMINISTRATIVE	I	S24,842	$59,702	S4,56S	$9,933	$8,553
OPERATIONS AND MAINTENANCE

SG,279	$6,747	$8,634

$0	s148,43a1

Landscape Maintenance	$7,108

$7,108	$7,108	$7,108	$9,158

$12,663

$12,663	$0	$97,923

Irrigation Repairs	so	$0

$299

o	$184

$0	so

Plant Replacement Electric

so	$0	so	s

$56
$4,383

$60	S63	$SB	$SB	$61	S57

$0	$720	$0	so	$0	$5,467
$62	S43	$43	$0	$609

Streetllghting	$4,316	$4,316	$4,316	$4,316	$4,383	$4,383	$4,383

$4,383

so	$47,943

Irrigation Water	$2,576	$3,506

$4,226	$17

$5,786	$5,548

$7,370	$0	S3B,795

$923

$1,547

TOHO Connection Wortc	$0	$0	$0	$17,550	$0	$0	so	$0	$0	$0	$0	$17,550

$1,547

Property Insurance	$923

$0	so	so	$0	$0	$0	$0	$0	so	so

Freid Management

Sl,S47	$1,547	$1,547

$1,547

$1,S47

$1,547	so	$17,019

$1,547

Lake & Wetland Maintenance	$700	$700	$700	$700

$975	$975	S975	$0	$2,575	$975	so	$18,975

Misc. Contingency	Sl52

$700

So	so

Stonnwater/Lake Repair	so	$0	so	so	so	so	so	So	so	so	$0	so	so
Transfer Out	so	$0	so	so	$0	$0	Sl48,098	so	$0	so	so	$148,098
TOTALOPERATIONS AND MAINTENANCE	I	$20,782	$18,169	$19,502	$36,907	$22,812	Sl4,389	Sl64,93S	$21,128	$25,483	$26,558	S27,0SB	so	$397,ns[

TOTAL EXPENDITURES	I	$45,624	$77,871

$46,840	$31,365	$23,314	$171,214	$27,875	$34,117	$30,987	$32,888	$0	$546,163 1

EXCESS OF REVENUES OVER (UNOER} EXPENDITURES I IS21,3381

$391,757

!$11,279)	$27,640	($139,078)	$1,992	$13,037	($30,016)

so	$148,9911

8

WESTSIDE
Community Development District LONG TERM DEBT REPORT
SERIES 200S, SPECIALASSESSMENT REVENUE BONDS

INTEREST RATE:	5.65%	
MATURITY DATE:	5/1/2037	
RESERVE FUND DEFINITION	MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$1,214,786	
RESERVE FUND BALANCE	$570,012	
BONDS OUTSTANDING - 9/30/13	$17,050,000	
LESS: PRINCIPAL PAYMENT 5/1/14	$0	
LESS: PRINCIPAL PAYMENT 5/1/15	$0	
LESS: PRINCIPAL PAYMENT 4/1/16	($255,000)	
CURRENT BONDS OUTSTANDING	$16,795,000	

SERIES 2007, SPECIAL ASSESSMENT REVENUE BONDS

INTEREST RATE:	7.20%	
MATURITY DATE:	5/1/2038	
RESERVE FUND DEFINITION	MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$1,427,620	
RESERVE FUND BALANCE	$718,625	
BONDS OUTSTANDING - 9/30/13	$17,340,000	
LESS: PRINCIPAL PAYMENT 5/1/14	$0	
LESS: PRINCIPAL PAYMENT 11/1/14 (PREPAYMENT)	($550,000)	
LESS: PRINCIPAL PAYMENT 5/1/15	$0	
LESS: PRINCIPAL PAYMENT 4/1/16	($615,000)	
LESS: PRINCIPAL PAYMENT 11/1/16 (PREPAYMENT)	($40,000)	
CURRENT BONDS OUTSTANDING	$16,135,000	

SERIES 2018, SPECIAL ASSESSMENT REVENUE BONDS

INTEREST RATE:	5% - 5.2%	
MATURITY DATE:	11/1/2048	
RESERVE FUND DEFINITION	MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$115,065	
RESERVE FUND BALANCE	$115,065	
BONDS OUTSTAN DING - 2/27/18	$3,490,000	

CURRENT BONDS OUTSTANDING	
$3,490,000	

9

WESTSIDE COMMUNITY DEVELOPMENT DISTRICT
SPECIAL ASSESSMENT RECEIPTS - FV2018 TAX COLLECTOR
Gross Assessments  $	940,503	281,203	294,300	365,000
Net Asseuments   $	884,on	264,330	276,642	343,100
2005	zoo,
Date	Gross Asseuments       DIH.:ounts/	Commissions	Interest	Net Amount      General Fund     Debt Svc Fund    Debt Svc Fund	Total
Received	Dist.	Received	Penatt.les	Paid	Income	Received	29.90%	31.29%	38..81"	100%
11/9/17	ACH	$	7,294.57     $	385.80	138.18   $	6,770.59	2,024.3S    $	2,118.64  $	2,627.60    $	6,770.59
11/24/17	ACH	$	74,305.25     $	2,971.93	1,426.67    $	69,906.65	20,901.51     $       21,875.04    $      27,130.10    $      69,906.65
12/15/17	ACH	$	448,818.78    $	17,950.20	8,617.36   $	422,251.22	126,249.66    $     132,129.92    $    163,871.64    $   422,251.22

s

12/28/17	ACH	$	37,492.50   $	1,334.51	723.16   $	35,434.83	10,594.72    $      11,088.19    $      13,751.92     $     35,434.83

s

l/16/18	ACH	$	32,799.35  $	983.96	636.32	31.179.07	9.322.28    $	9,756.49     $       12,100.30     $      31,179.06
1/16/18	ACH	$	2,964.29     $	83.70	57.60   $	2,822.99	844.0S     $	883.36     $	1,095.58	2,822.99
1/26/18	ACH	$	$	s	112.93	112.93	33.76   $	$	43.83   s	112.92
2/14/18	ACH	$	51,044.62  $	1,107.69	998.74     $	48,!138.19	14,632.12    $      15,313.63    $      18,992.44    s   48,938.19

s

3/9/18	ACH	$	36,743.45   s	410.03	726.67   $	35,606.75	10,646.12    $       11,141.99    $       13,818.64    s   35,606.74
3/9/18	ACH	$	309.03     $	6.18  $	302.85	90.55	94.77   s	117.53   $	302.85

s

4/13/18	ACH	$	106,817.43     $	14.91	2,136.05  $	104,666.47	31,294.42    $      32,752.00    $     40,620.05    $    104,666.47

s	s

4/24/18	ACH	$	$	$	35.18	35.lB	10.52   $	11.01	13.65   $	35.18

s

5/11/18	ACH	$	27,974.90	572.20    $	634.61	28,037.31	8,382.93   $	8,773.37    $      10,881.01	28,037.31
5/11/18	ACH	825.88     $	16.87  $	17.85	826.86	247.:.1.2  $	258.74   $	320.90    $	B26.86

s

6/14/18	ACH	$	16,548.00    $	340.88   $	496.43	16,703.55	4,994.22   $	5,226.84  $	6,482.49    $     16,703.55

s

6/20/18	ACH	$	96,564.54   $	1,989.24   $	2,896.88	97,472.18	29,143.39	30,500.78    $      37,828.01    $      97,472.18
7/17/18	ACH	$	$	$	32.53	32.53	9.73   $	10.18   $	12.62	32.53
$	$	$	$	$	$
 	Totals		940,502.59	25,242.73	18 386.12	4,226.41	901,100.15	269,421.55	281,970.28	349,708.30	901.l DO iJ 
DIRECT ASSESSENTS

DOUGLAS WESTSIDE LLC	48,514.15	48,514.15   $

DATE	DATE	Check	NET AMOUNT	NET AMOUNT GENERAL FUND SERIES 2005	SERIES 2007 RECEIVED	DUE	Num		ASSESSED		RECEIVED
10/31/17	11/1/17	5987	24,257.07	24,257.08	24,257.08
1/22/18	2/1/18	6155	12,128.54	12,128.54	12,128.54
6/22/18	5£1£18	640	 	12,128.54	12,128.54	12, 128.54
48,514.15	48,514.16	48.514.16

HOVHANIAN MAGNOLIA AT WESTSIDE UC	14,330.83	14,330.83

DATE	DATE	Check	NET AMOUNT	NET AMOUNT GENERAL FUND SERIES 2005	SERIES 2007 RECEIVED	DUE	Num		ASSESSED		RECEIVED
1/10/18	11/1/17	602177	7,165.41	7,165.41	7,165.41
1/27/18	2/1/18	609858	3,582.71	3,582.71	3,582.71
3/12/18 	5£1£18	624124	3,582.71	3 582.71	3,582.71
Total	14,330.83	14,330.83	14,330.83

KB HOMES ORLANDO	22,054.79	22,054.79

DATE	DATE	Check	NET AMOUNT	NET AMOUNT GENERAL FUND SERIES 2005	SERIES 2007
 	RECEIVED	DUE	Num	ASSESSED	RECEIVED
11/6/17	11/1/17	8709111	11,027.39	11,027.39	11,027.39
4/30/18	2/1/18	8711278	5,513.70	5,513.70	5,513.70
5/14/18	S/1£18	8711529	5,513.70	51513.70	5,513.70
Total	22,054.79	22,054.79	22,054.79

GOLDEN CAY UC				91,611.84		18,340.72	52,640.00		20,631.12 DATE	DATE	Check	NET AMOUNT	NET AMOUNT  GENERAL FUND SERIES 2005	SERIES 2007
RECEIVED	DUE	Num 	ASSESSED	RECEIVED 
12/4/17	11/1/17	94	45,805.92	45,805.92	9,170.36    $     26,320.00	10,315.56
2/26/18	2/1/18	1056	22,902.96	22,902.96	4,585.18  $     13,160.00	5,157.78
5/14/18	5/1/18	1068	22,902.96	22.902.96	41SSS. 18 $    13,160.00	S,1S7.78
Total	91,611.84	91.611.84	ia,340.72   $     '2.640.00	20,,11.12

GREEN GATE LAGOON LLC				185,092.20		34,906.52    $   110,920.00		39,265.68 DATE	DATE	Ch•c:k	NET AMOUNT	NET AMOUNT GENERAL FUND SERIES 2005	SERIES 2007
RECEIVED	DUE	Num	ASSESSED	RECEIVED
3/13/18	11/1/17	WJ,e	92,546.10	92,546.10	17,453.26   $     SS,460.00	19,632.84
3/13/18	2/1/18	Wire	46,273.05	46,273.05	8,726.63    $     27,730.00	9,816.42
5£11 18	 	46,273.05	$
Total	185,092.20	138,819.15	26,179.89   $      83,190.00	29,449.26

10 

WESTSIDE
COMMUNITY DEVELOPMENT DISTRICT

SPECIALASSESSMENTRECEIPTS - FY2018

LAND ACQUISITION ONE LLC	43,485.25	43,485.25

DATE	DATE	Check	NET AMOUNT  NET AMOUNT GENERAL FUNO SERIES ZOOS	SEJUES 2007
 	RECEIVED		DUE		Num	 	ASSl:SSED	RECEl\/fD	 12/14/17	11/1/17		1013			21,742.63   $     21,742.63		21,742.63
12/14/17	2/1/18	1013	10,871.31  $    10,871.31	10,871.31
12/14/17	5ll/18	1013	10,871.31   $     10,871.31	101871.31
Total	431485.ZS  $  43,485.25	43,485.25

WESTSIDE COD HOLDINGS, INC.	119,658.38	$    119,658.38   $

DATE	DATE	Ched<	NETAMOUNT	NET AMOUNT GENERAL FUND SERIES 2005 SERIES2007
 	RECEIVED	DUE	Num	 	ASSESSED	RECEIVED
12/5/17	11/1/17	10835D204	59,829.19	59,829.18	59,829.18
12/5/17	2/1/18	108350205	29,914.60	29,914.60	29,914.60
12/5/17	5/1/18	108350205	29 914.60	29,914.60	29,914.60
Total	119,658.38	119 658.38	119, 658.38

WESTSIDE COD HOLDINGS, INC.	14,011.31	84,012.11   $

DATE	DATE	Check	NET AMOUNT	NET AMOUNT  GENERAL FUND SERIES 2005	SERIES 2007
 	RECEIVED	DUE	Num	 	ASSESSED	RECEIVED 
12/5/17	11/1/17	108350206	42,006.15	42,006.15	42,006.15
12/5/17	2/1/18	108350207	21,003,0S	21,003.08	21,0Cl3.08
12/5£17	  5/1/18	108350207 	21,003.08	211003.08	21,003.08	
Total		84,012.31	841012.n	B45012.31	

MATTAMY ORlANDO llC	18,971A7	$    18,971.47

DATE	DATE	Cht:ck	NET AMOUNT	NET AMOUNT GENERAL FUND SERIES 2005	SERIES 2007
RECEIVED		DUE	Num	 	ASSESSED	RECEIVED	 12/18/17	1!/!/17	1673			9,485.73		9,485.73		9,485.73
2/1/18	2/1/18	2636	4,742.87	4,742.87	4,742.87
S/2/18	S/ 1/18	4680	4,742.87           4,742.87	4,742.87 
Total	18.!171.47	18,971.47	18,971.47

LAND ACQUISITION ONE LLC	13,124.79	13,124.79

DATE	DATE	Check	NET AMOUNT	NET AMOUNT   GENERAL FUND  SERIES 2005	SERIES2007
RECEIVED	 DUE	Num		ASSESSED	RECEIVED
12/14/17	11/1/17	1014	6,562.39	6,562.39	6,562.39
12/14/17	2/1/18	1014	3,281.20	3,281.20	3,281.20
 	12/14/17	S/1/18	1014	 	3,281.20	3,281.20	3,281.20 
Total	13,124.79	13 124.79	13,124,79

SUMMARV	
TOTAL

$	884,072.43
$	640 856.01
$      1,524,928.44

$	901,100.lJ
s	48,514.16
s	14,330.83
$s	22,054.79
91,611.84
$s	138,819.15
43,485.25
$s	119,658.38
s	84,012.31
18,971.47
$	13,124.79	
GENERAL FUND

$   264,330.43
$417,399.21
$   681,729.64

$ 269,421.SS

$    48,514.16
$s   14,330.83
22,054.79
$s   18,340.72
26,179.89
s  43,485.25
$  119,658.38
$s   84,012.31
18,971.47
$    13,124.79	
SERIES 2005	SERIES 2007

$  276,642.00  $ 343,100.00
$163,Sti0.OO	$59,896.80
$   440,202.00    $   402,996.80

$    281,970.28    $   349,708.30
s	s
s	s
$	$
$     52,640.00   $     20,631.12
$s   83,190.00   $      29,449.26
s	$
$
$	$
$s	$
$	

TAX ROLL ASSESSED AMOUNT				
DIRECT BILLED AMOUNT				
TOTAL				
TAX ROLL ASSESSMENTS COLLECTED				
DOUGLAS WESTSIDE LLC				
HOVHANIAN MAGNOLIA AT WESTSIDE LLC				
KB HOMES ORLANDO				
GOLDEN CAY LLC				
GREEN GATElAGOON LLC				
LANO ACQUISITION ONE LLC				
WESTSIDE COO HOLDINGS, INC.				
WESTSIDE COO HOLDINGS, INC.				
MATIAMYORLANDO UC				
LAND ACQUISITION ONE LLC				
DIRECT BILL ASSESSMENTS COLLECTED	$	594,582.96	$ 408,672.59	$ 135,830.00 $ 50080.38	
VARIANCE	$	29,245.35	$	l 635.51	$     22,401.72   $	3 208.12	

11 

SECIION 3

Westside CDD FY 2018
Direct Bill Status

Dlstt1ct	t..andownder	Total D & M Westside	Westside COD Holdlngs		$119,658
18-25-27-3160-000A-0080
(Former Falrwlnds)	2005
2007

07-25-27-3160-000C-0115, 1B-25-27-3160-0008-0095			Nov	$1 1,027.40	$0.00	$11,027.40 Paid 11/6/17	
	2005	$0	Feb	$5,513.70	$0.00	$5,513.70 Paid 4/30/18	
	2007	$0	May	$5,513.70	$0.00	$5,513.70 Paid 5/16/18	

KB	$22,055

Total Debt

Tot.al Due
$0	$119,658

$0
$0

$0	$22,055

Nov Feb May
Total

D & M	Debt	Total	Paid
$59,829.19	$0.00	$59,829.19 Paid - 11/27/17
$29,914.60	$0.00	$29,914.60 Paid  - 11/27/17
$29,914.60	$0.00	$29,914.60  Paid - 11/27/17
$119,658.38	$0.00	$1 19,658.38

O & M	Debt	Total	Paid

Khov
07-25-27-3160-000C 0010, 18-25-27-3160-00(	$14,331

$0	$14,331

Total

$22,054.79	$0.00	$22,054.79

	Nov	$7,165.42	$0.00	$7,165.42 Paid 1/11/18	
2005	$0	Feb	$3,582.71	$0.00	$3,582.71 Paid 1/28/18	
2007	$0	May	$3,582.71	$0.00	$3,582.71 Paid 3/U/18	

O & M	Debt	Total	Paid

Westside CDD Holdings	$84,012

$0	$84,012

Total

$14,330.83	$0.00	$14,330.83

18-25-27·3160·0006·0040			Nov	$42,006.16	$0.00	$42,006.16 Paid 1 1/27/17	
	2005	$415,856	Feb	$21,003.08	$0.00	$21,003.08 Paid 11/27/17	
	2007	$135,432	May	$21,003.08	$0.00	$21,003.08 Paid 11/27/17	

O & M	Debt	Total	Paid

Golden Cay LLC	$18,341

$73,271

$91,612

Total

$84,012.31	$0.00	$84,012.31

07-25-27-5461-0001-00DO			Nov	$9,170.36	$36,635.56	$45,805.92 Paid 12/4/17	
	2005	$52,640	Feb	$4,585.18	$18,317.78	$22,902.96 Paid 2/26/18	
	2007	$20,631	May	$4,585.18	$18,317.78	$22,902.96 Paid 5/24/18	

O & M	Debt	Total	Paid

Oouglas Westside, LLC	$4/l,514

$0	$48,514

Total

$18,340.72	$73,271.12	$91,611.84

06-25-27-5474-0001-0030			Nov	$24,257.08	$0.00	$24,257.08 Paid 10/30/17	
	2005	$0	Feb	$12,128.54	$0.00	$12,128.54 Paid 1/23/18	
	2007		May	$12,128.54	$0.00	$12,128.54 Paid 6/22/18	

O & M	Debt	Total	Pak!

$43,485

Total

$48,514.15	$0.00	$48,514.15

O & M	Debt	Total	Paid

Land One Acquisition		$0	Nov	$21,742.63	$21,742.63 Paid 12/14/17	
1825273160000B0110			Feb	$10,871.31	$10,871.31 Paid 12/14/17	
			May	$10,871.31	$10,871.31 Paid 12/14/17	
	2005	$0	Total	$43,485.25	$43,485.25	
	2007	$0				

	Nov	$9,485.74	$9,485.74 Paid 12/19/17	
2005	$0.00	Feb	$4,742.87	$4,742.87 Paid 2/1/18	
2007	$0.00	May	$4,742.87	$4,742.87 Paid 5/2/18	

Mattamy	$18,971
18·25·27·4941·0001·FD10

$18,971

O & M	Debt	Total	Paid

Land One Acquisition	$13,125

$0	$13,125

Total

$18,971.47	$18,971.47

19·25·27-3160-0008-0030			Nov	$6,562.40	$6,562.40 Paid 12/14/17	
	2005	$0.00	Feb	$3,281.20	$3,281.20 Paid 12/14/17	
	2007	$0.00	May	$3,281.20	$3,281.20 Paid 12/14/17	

O & M	Debt	Total	Paid

Green Gate Lagoon
07·25·27-5461-0001·0010

Total

$13,124.79	$13,124.79

Nov	$17,453.26	$75,092.84	$92,546.10 Paid 3/13/18	
O & M	$34,907	Feb	$8,726.63	$37,546.42	$46,273.05 Paid 3/13/18	
2005 Debt	$110,920	May	$8,726.63	$37,546.42	$46,273.05	
2007 Debt	$39,266				$185,092.20	

O & M	Debt	Total	Pak!