Westside Community Development District

Agenda February 5, 2020

Westside
Community Development District

219 E. Livingston Street, Orlando, FL 32801 Phone: 407-841-5524- Fax: 407-839-1526

January 29, 2020

Board of Supervisors Westside Community Development  District

Dear  Board Members:

The Board of Supervisors of Westside Community Development District will meet Wednesday, February 5, 2020 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
Appointment of Individual to Fulfill the Board Vacancy in Seat #1 with a Term Ending November 2020
Appointment of Individuals to Fulfill Seats #3 & #5
Administration of Oaths of Office to Newly Appointed Board Members
Election of Officers
Consideration of Resolution 2020-07 Electing Officers
Approval of Minutes of the December 4, 2019 Meeting
Consideration	of	Proposal   from   Exclusive	Landscaping	to	Provide	Landscape Maintenance Services
Staff Reports
Attorney
Update on Auditing Requirements
Engineer
District Manager's Report
Approval of Check Register
Balance Sheet and Income Statement
Discussion of Direct Bill Status
Supervisor's Requests
Other Business
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 appointment of an individual to fulfill the Board vacancy in Seat #1 with a term ending November 2020. Section B is the appointment of individuals to fulfill Seats #3 & #5 and Section C is the administration of the Oath of Office to the newly appointed Board Members. There is no back-up material.

Section D is the election of officers and Section E is the consideration of Resolution 2020-07 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 October 2, 2019 meeting. The minutes are enclosed for your review.

The fifth order of business is the consideration of proposal from Exclusive Landscaping to provide landscape maintenance services on Westside Blvd. between Monaco & N. Goodman. A copy of the proposal is enclosed for your review.

The sixth order of business is the Staff Reports. Section A is the Attorney's Report. SectionSection 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  your  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,
B,,_j}/1 d- 1--
JasonM. Showe District Manager

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

Enclosures

S E-C	TIO N 11  1

S	ECTION E

RESOLUTION 2020-07

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 February 5, 2020 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:

1. 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 5th DAY OF FEBRUARY, 2020.

Chairman / Vice Chairman

Secretary / Assistant Secretary

M INUTES

MINUTES OF MEETING WESTSIDE
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Westside Community Development District was held Tuesday, December 4, 2019 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:

Michael Rainer Tom Franklin Scott Stewart

Also present were:

Jason Showe Andrew d' Adesky Mark Vincutonis William Viasalyers

FIRST ORDER OF BUSINESS

Chairman
Vice Chairman Assistant Secretary

District Manager District Counsel District Engineer Field Manager

Roll Call

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

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

THIRD ORDER OF BUSINESS	Organizational Matters
Appointment of Individual to Fil the Board Vacancy in Seat #1 with a Term Ending November 2020
Appointment of Individuals to Fil Seats 3 & 5
Administration of Oath of Office
Consideration of Resolution 2020-07 Electing Officers

This item was deferred.

FOURTH ORDER OF BUSINESS	Approval of the Minutes of the October 2,
2019 Meeting

On MOTION by Mr. Franklin seconded by Mr. Stewart with all in favor the minutes of the October 2, 2019 meeting were approved as presented.

FIFTH ORDER OF BUSINESS	Consideration	of	Resolution	2020-06
Finalizing Special Assessments and Securing the District's Series 2019 Parcel K Bonds
Mr. Showe stated Resolution 2020-06 finalizes the special assessments securing the district's Series 2019 Parcel K bonds.
Mr. d' Adesky stated we are required to finalize the assessments according to the actual pricing and interest rates by the previous assessments as well as the indenture.

On MOTION by Mr. Stewart seconded by Mr. Rainer with all in favor Resolution 2020-06 was approved.

SIXTH ORDER OF BUSINESS	Ratification of Series 2019 Requisition #4
Mr. Showe stated requisition no. 4 is for expenses for engineering work in connection with the Series 2019 Parcel K Bonds. It has been processed  and  we are asking the Board to  ratify this requisition in the amount of $166.25.

On MOTION by Mr. Franklin seconded by Mr. Rainer with all in favor requisition no. 4 from the Series 2019 bonds was ratified.

SPE Parcel
Mr. Showe stated I handed out a map. There was a parcel that was part of the Fairwinds parcel on the comer of Westside and Goodman that belonged to the Westside SPE. The SPE has closed its bank account and we still have a parcel in the SPE's name and they can't pay the tax bill. It is our recommendation to have the CDD pay the outstanding  taxes and the property  will be deeded from the SPE to the CDD. It is all conservation and wetlands so there is no maintenance or impact to the district. The outstanding taxes are $430.
Mr. Stewart asked would the district have paid the taxes anyway? Mr. Showe responded yes; the district funded the SPE.

On MOTION by Mr. Stewart seconded by Mr. Franklin with all in favor staff was authorized to pay the taxes on the parcel and work with Counsel to have the deed drafted.

SEVENTH ORDER OF BUSINESS	Staff Reports
Attorney
Mr. d' Adesky  stated  we have  been working on the  bond issuance.	We have a couple cleanup conveyances that we will follow-up with.

Engineer
Mr. Vincutonis stated we have the annual audit work with Berger Toombs for the conveyances during the fiscal year.

Manager
Approval of Check Register
Mr. Showe presented the check register from October 30, 2019 through November 26, 2019 in the amount of $74,138.29.

On MOTION by Mr. Stewart seconded by Mr. Franklin with all in favor the check register was approved.

Balance Sheet and Income Statement
A copy of the balance sheet and income statement were included in the agenda package.
No Board action was required.

Discussion of Direct Bill Status
A copy of the direct bill status was included in the agenda package.

EIGHTH ORDER OF BUSINESS	Supervisor's Requests
There being none, the next item followed.

NINTH ORDER OF BUSINESS
There being none,

Other Business

TENTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Stewart seconded by Mr. Franklin with all in favor the meeting adjourned at 11:07 a.m.

SecretaryIAssistant Secretary	Chairman/Vice Chairman

(·

SECTION IV

January 13, 2020

.   ...  .	'	..

PO BOX420812 - KISSIMMEE, FL 34742
Tel.: 407-406-8989

"The Professionals you can count on"

Windsor at Westside CDD - Westside BLVD (Between Monaco & N. Goodman) Kissimmee, Florida

To whom it may concern:

We would like to take this opportunity to introduce ourselves and to present you an option to improve your facility grounds while saving money and time.

EXCLUSIVE LANDSCAPING GROUP INC. is a full service landscaping company, licensed and insured in the state of Florida, which have been in business for over eleven years. The company has served landscaping needs to both residential and commercial clients. Our most recent commercial accounts include large home subdivisions, with over 1200 single-family homes combined. We have provided services to both the community - including recreation, common area and numerous individual homes within the community.

EXCLUSIVE LANDSCAPING GROUP INC. has earned its strong reputation in the landscaping field thanks to the emphasis we make on the best customer service at a better than average pricing plans. We are proud to report a 99% + retention rate from our customers, well above the industry standards. The company offers competitive rates, honesty and reliable work in all areas. We take pride in our work and it shows; our motto says it all, "Landscaping is not just our job, it is our passion".

We look forward to share with you information on how we can provide you with a superior service at a price that is below what you are currently paying. Please feel free to contact us at anytime.

Sincerely,

JEREMY LAPAGLIA
President/Owner

MISSION STATEMENT

EXCLUSIVE LANDSCAPING GROUP INC. is dedicated to provide quality-landscaping services. We strive to create a long-term relationship with our clients based on honesty, quality, dependability, and an outstanding work. All this will help our customers and potential clientele make the right choices to meet their needs and budgets.

We accomplish this Mission through our belief in fairness, dedication, quality improvement process, and professionalism that extends to our customers and our employees.

BRIEF DESCRIPTION

EXCLUSIVE LANDSCAPING GROUP INC. is based in Kissimmee, Florida.  The company was established in 2008, and since then it has offered complete landscaping solutions, specializing in landscaping design and maintenance.

All employees of Exclusive Landscaping Group Inc. undergo extensive background checks, receive thorough training in all aspects of the landscaping industry, and are required to meet and exceed our client's needs and expectations.

LAWN AND LANDSCAPE MAINTENANCE PROGRAM

This contract is an agreement between EXCLUSIVE LANDSCAPING GROUP, INC., hereinafter referred to as "the Contractor", and Windsor at Westside CDD - Westside Blvd, hereinafter referred to as "the Client".

The Contractor and the Client hereby promise and agree as follows:

BASIC CONSIDERATION
FIFTY TWO (52) visits per year. Forty two (42) mowing cycles in a 12-month period shall take place. Turf maintenance is defined as all mowing, edging, trimming and cleanup of lawn areas. Turf maintenance operations are to be completed the same day they are begun.
LOCATION OF SERVICES
All services referred herein will be performed at the common areas of property located at:

Windsor at Westside CDD - Westside Blvd Kissimmee, Florida

LENGTH OF AGREEMENT
Once the term of this agreement begins, it will continue in full force until cancelled by either party as stated on the Cancellation clause.
LAWN MAINTENANCE CONSIDERATION - SCOPE OF WORK

SERVICE	FREQUENCY	SPECIFICATION DETAILS	

MOWING, EDGING and BLOWING	

42	Prior to mowing, remove and dispose of normal litter and debris from all landscape areas.
Mowing to be performed weekly during the months of April through October and every other week from the months of
November through March.	

PO BOX 420812_ -    KISSIMMEE, FL 34742
. Tel.: 407-406 8989

"The Professionals you can count on"

		Mowing is done by reel, rotary or mulching mower. Mower blades are sharpened at all times and properly adjusted to provide quality cut.
Mowing height will be according to grass type and variety.
Edging of all hard surfaces perfonned during each mowing.
Turf around sprinkler heads will be trimmed or treated with a non-selective herbicide to not intercept water output.
Edging of all planter beds during every other mowing.
Clippings will be left on the lawn as long as no readily visible clumps remain on the grass surface 36 hours after mowing. Otherwise, large clumps of clippings will be distributed by mechanical blowing or collected and removed by the contractor.
In the case of fungal disease outbreaks, clippings will be collected until the disease is undetectable.
Isolated trees and shrubs growing in lawn areas will require mulched areas around them (minimum 2 feet diameter to avoid bark injury from mowers and filament line trimmers and to reduce root competition from grass.
Cleaning all clippings from sidewalks, curbs and roadways immediately after mowing and/or edging. Clipping will not be
swept, blown or otherwise disposed ofin sewer drains.	

SERVICE	FREQUENCY	SPECIFICATION DETAILS	

TURF PEST CONTROL, and FERTILIZATION	

6	Complete fertilizers shall be granular in composition and contain 30% to 50% of the nitrogen in a slow or controlled released fonn. The ratio of nitrogen to potash will be 1:1 or 2:1 for complete fertilizer formulations.
Turf damaging insect control to be performed on a preventative
and curative basis with turf fertilization applications.	

,he

P.O

BOX 420812 - KISSIMMEE, F.L 3474 2.°
Tel.: 407-406-8989

Professionals you can count on"

		Broadleaf weed control pre-emergence and post-emergence applications to be performed during all cool-season turf fertilization applications.
Fungicide applications shall be applied on an as-needed basis.	

ORNAMENTAL SHRUBBERY PEST CONTROL and FERTILIZATION	

6	Fertilization to be performed using granular products with rich micronutrient package.
Insect control to be performed on a preventative and curative basis with turf fertilization.
Fungicide applications shall be applied on an as-needed basis.	

SERVICE	FREQUENCY	SPECIFICATION DETAILS	

IRRIGATION SYSTEM INSPECTIONS	

12	Irrigation system inspections to be performed on a monthly basis.
Activate each zone of the system.
Setting of all controllers to assure proper water management according to weather conditions and seasonal requirements and municipal guideline adherence.
Testing rain sensor when applicable.
Visually check for any damaged heads or heads needing repair.
Clean, straighten or adjust any heads not functioning properly.
Report any valve or valve box that may be damaged in any way.
Provision of monthly irrigation system inspection reports that provide detailed listing of system breakages and an accompanying estimate for the labor and materials associated with the recommended repair.
Upon receipt of written approval from the client, all system repairs will be charged at an hourly rate of$45.00 plus parts.
Repair work caused by Exclusive Landscaping Group, Inc.
in the cause of our landscape maintenance activity is the	

Tel.: 407-406-8989

"The Professionals you can count on"

		responsibility ofExclusive Landscaping Group, Inc. and will be repaired at no charge.
Exclusive Landscaping Group, Inc. assumes no liability beyond its control, disclaims any and all express or implied warranties, and is not responsible for the condition of the landscaping or irrigation system due to drought, freeze, irrigation deficiencies, storm damage, vandalism, pedestrian or
vehicle damage.	

TREE AND PALM TREE PRUNING AND TRIMMING
(Over 10 ft. tall)	

Per customer request	Booting and trimming of all trees and palm trees over a height of 10 ft. to be performed during the months of September or October.
Trees and palm trees will be trimmed at a cost of $00.0 each.
No trees under utility lines will be pruned, this is the responsibility of the respective utility company, and no pruning will be done during or immediately following growth flushes.
Removal of all generated debris from the property.	

SERVICE	FREQUENCY	SPECIFICATION DETAILS	

SHRUB AND TREE PRUNING AND TRIMMING
(Under 10 ft. tall)	

AS NEEDED	Shrubs will be pruned with hand shears as needed to provide an informal shape, fullness, and bloom.
Tree and palm tree pruning will be done as needed throughout the year, and limited to branches and/or brown fronds and seed heads.
No green palm fronds shall be removed.
Branches will be pruned just outside the branch collar.
No trees under utility lines will be pruned, this is the responsibility of the respective utility company, and no pruning will be done during or immediately following growth flushes.
Pruning paint markers will not be applied	

Tel.: 407A06-8989

"The Professionals you can count on"

		Sucker growth will be removed by hand from the base of trees.
Removal of all generated debris from the property.	

WEED CONTROL	

24	Weed control in curbs, ground between plants,joints in walks, decks and driveways will be performed using appropriate manual (hand pulling), mechanical (spin trimming) and/or chemical control (herbicide).
Herbicides may be applied for heavy weed infestations if approved by client, and it will be applied with care not to injure adjacent plants.
Weed control is expected to be performed at a frequency of
two (2) times per month.	

SERVICE	FREQUENCY	SPECIFICATION DETAILS	

REPLACEMENT OF MULCH BEDS	

Per customer request	Replacement of mulch beds $45.00 per yard
Any additional mulch replacement out of the scope of the
frequency will incur in an additional charge of $45.00 per yard.	

FLOWERS and PLANTS INSTALLATION	

Per customer request	Installation of 4" annuals in all existing annual beds performed at quarterly intervals.
Annual rotations shall include the provision of all necessary soil amendments and potting media.
Annual flowers: Cost per unit: Between $1.79 and $4.50
Perennials: Cost per unit: Between $5.00 and $12.00
Provision of necessary maintenance rotations inclusive of fungicide and fertilization applications to be provided as needed.	

OTHER	
AS NEEDED
(Priced by contractor on a per job basis)	
Works performed under this section will be completed on a time
and material basis and it is not included in the contract maintenance price.	

PO BOX 420812 - KISSI_M M EE, FL 34742 · Tel.: 407-406-8989

"The Professionals you can count on"

		Estimates for proposed work will be submitted to the proper authorizing person for approval before the extra work is started. Example of services offered are:

Major clean up due to storms, hurricanes, tornadoes and other Acts-of-God.
Large tree removal and trimming.
Installation ofrain shut-off device.
Removal of plant material that has died due to winter freezes, floods, fire or other Acts-of-God.	

SERVICE	FREQUENCY	SPECIFICATION DETAILS	

OTHER	

AS NEEDED
(Priced by contractor on a per job basis)	
Landscape additions/ renovations/ transplanting. Transplanting of existing trees will be accomplished during January/February for dormant species and April-August for palms.
Plant or turf replacement (not attributed to Contractor negligence).
Maintenance of aquatic sites.
General hauling.
Major irrigation system modifications.
Interior plant maintenance.	

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"The Professionals you can count on"

GENERAL CONSIDERATIONS
A- Uniforms
The Contractor's employees will, at all times, wear the company's uniform while on the Client's property.
The Contractor's employees shall wear OSHA approved work boots at all times and OSHA approved safety apparel when conditions or the situation requires it, while on the Client's property.
B- Site Inspections
We consider a good practice to perform on a regular basis, either monthly or quarterly, scheduled site inspections between the Contractor and the Client
C- Clean Up
All excessive trimmings and clippings and any accumulated trash, litter, and/or debris on the property will be removed and disposed of during the visits performed.
Fallen limbs larger than 2" in diameter or excessive storm debris are not included
in the contract. The scope of work does not cover them.
Any trash, debris, and/or litter not generated from the detail rotation can be placed into any available trash container or receptacle on the property.
CONSIDERATIONS FOR INSURANCE, LICENSES, PERMITS AND LIABILITY
The Contractor will carry liability amounts and workmen's compensation coverage required by law on his operators and employees. The Contractor requires same of any sub­ contractors and provides proof of same to the Client. The Contractor is also responsible for obtaining any licenses and/or permits required by law for activities in Client's property.
A- Situations which the Contractor may deem are his/her responsibility:
Any damage due to operation of his equipment in performing the contract.

.- PO BOX 420812...: KISSIMMEE, FL 34742
.   Tel.: 407-406-8989

"'The Professionals you can count on"

Complying with all laws pertaining to protected plant species such as the mangrove.
Damage to plant material due to improper horticultural practices.
Improper replacement or retrofitting of irrigation system components.
Injury to non-target organisms in application of pesticides.
B- Situations which the Contractor may deem are not his/her responsibility:
Death or decline of plant materials due to improper selection, placement, planting, or maintenance done before the time of this contract.
Exposed cables/wires or sprinkler components/lines normally found below the lawn's surface.
Flooding, storm, wind or cold damages.
Damage caused by or to any item hidden in the landscape and not clearly guarded or marked.
Damage due to vandalism.

TERM OF THE CONTRACT

Service	I Annual Price	Monthly
Price	Unit Pric	
Landscaping Maintenance
{Fertilization/Pest and Irrigation Wet check)
COD-Westside Bl d	
9 840.00	
$820.00		
Mulch for Common Areas - 48 Yards	$2,160.00	$180.00		
Palm tree trimming - Common Areas	Included	Included		
Extra Services			$45.00 per hour	
Irrigation Repairs			$45.00 per hour plus parts	
Annuals Installation			$1.79 per plant	
Mulch Replacement			$45.00 per yard	
Pine straw			$6.50 per bale	
TOTAL	$12,000.00	$1,000.00		

This is a One (1) year contract effective upon the Client(s) signature. In addition, the Client may elect to extend this contract for up to twelve additional months at the same terms. Any additional or unscheduled services agreed on by Client and Contractor should be billed separately and paid for at the time of service. Any additional or unscheduled services agreed on by Client and Contractor should be billed separately and paid for at the time of service.

I

CANCELLATION:
The Client may cancel this contract in writing, if the reason for cancellation is service related, by providing written notice to the Contractor via certified mail with at least 30 days notice. The Contractor asks that the Client allow the opportunity to correct the grievance prior to written communication of cancellation. If no reason for cancellation is given or the cancellation is not related to services provided, this contract cannot be cancelled until the term is completed. Monthly fees shall be due to Contractor by the end of the calendar month following the month in which such goods/services were provided. Any past due amounts shall accrue interest at 1% per month. Contractor may cancel this contract in writing if Client does not pay any amounts within 30 days after the date due. Upon any cancellation of this contract, Client shall pay Contract for the pro rata value of any complimentary goods or services provided by Contractor in the twelve (12) months prior to such cancellation date, based on the number of months since such goods/services were provided divided by 12-months, with partial months to be considered an additional month.
EXECUTION OF THE CONTRACT

CLIENT's APPROVAL	
Signed by: Company: Date:		

I	I	

CONTRACTOR's APPROVAL	
Signed by: Company: Date:	JEREMY LAPAGLIA
- - - - - - - - - - - ----1
Exclusive Landscaping Group, Inc.

I	I	

By signing below, the undersigned parties hereby warrant that they are authorized representatives of their respective companies, and that have the authority to bind their employer and/or principal.

- - -- · -: ---::

S ECTIO N VI

S ECTION A

S ECTION 1

r

20197014er
1
An act relating to government accountability; amending
s. 11.40, F.S.; specifying that the Governor, the
Commissioner of Education, or the designee of the
Governor or of the commissioner, may notify the
Legislative Auditing Committee of an entity's failure
to comply with certain auditing and financial
reporting requirements; amending s. 11.45, F.S.;
revising definitions and defining the terms "abuse,"
"fraud," and "waste"; excluding water management
districts from certain audit requirements; removing a
cross-reference; authorizing the Auditor General to
conduct audits of tourist development councils and
county tourism promotion agencies; revising reporting
requirements applicable to the Auditor General;
amending s. 11.47, F.S.; specifying that any person
who willfully fails or refuses to provide access to an
employee, officer, or agent of an entity under audit
is subject to a penalty; amending s. 28.35, F.S.;
revising reporting requirements applicable to the
Florida Clerks of Court Operations Corporation;
amending s. 43.16, F.S.; revising the responsibilities
of the Justice Administrative Commission, each state
attorney, each public defender, the criminal conflict
and civil regional counsel, the capital collateral
regional counsel, and the Guardian Ad Litem Program,
to include the establishment and maintenance of
certain internal controls; amending ss. 129.03,
129.06, and 166.241, F.S.; requiring counties and

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20197014er
municipalities to maintain certain budget documents on
the entities' websites for a specified period;
amending s. 215.86, F.S.; revising the purposes for
which management systems and internal controls must be
established and maintained by each state agency and
the judicial branch; amending s. 215.97, F.S.;
revising certain audit threshold requirements;
amending s. 215.985, F.S.; revising the requirements
for a monthly financial statement provided by a water
management district; amending s. 218.31, F.S.:
revising the definition of the term "financial audit";
amending s. 218.32, F.S.; authorizing the Department
of Financial Services to request additional
information from a local governmental entity in
preparation of an annual report; requiring a local
governmental entity to respond to such requests within
a specified timeframe; requiring the department to
notify the Legislative Auditing Committee of
noncompliance; amending s. 218.33, F.S.; requiring
local governmental entities to establish and maintain
internal controls to achieve specified purposes;
amending s. 218.391, F.S.; revising membership, and
restrictions thereof, for an auditor selection
committee; prescribing requirements and procedures for
selecting an auditor if certain conditions exist;
amending s. 373.536, F.S.; deleting obsolete language;
requiring water management districts to maintain
certain budget documents on the districts' websites
for specified periods; amending s. 1001.42, F.S.;

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20197014er
authorizing additional internal audits as directed by
the district school board; amending s. 1002.33, F.S.;
revising the responsibilities of the governing board
of a charter school to include the establishment and
maintenance of internal controls; amending s. 1002.37,
F.S.; requiring completion of an annual financial
audit of the Florida Virtual School; specifying audit
requirements; requiring an audit report to be
submitted to the board of trustees of the Florida
Virtual School and the Auditor General; deleting
obsolete provisions; amending s. 1010.01, F.S.;
requiring each school district, Florida College System
institution, and state university to establish and
maintain certain internal controls; creating ss.
1012.8551 and 1012.915, F.S.; specifying applicable
standards as to employee background screening and
investigations of Florida College System and State
University System personnel, respectively; amending s.
218.503, F.S.; conforming provisions and cross-
references to changes made by the act; providing a
declaration of important state interest; providing an
effective date. 81
82	Be It Enacted by the Legislature of the State of Florida: 83
Section 1. Subsection (2) of section 11.40, Florida
Statutes, is amended to read:
11.40 Legislative Auditing Committee.-
(2) Following notification by the Auditor General, the

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20197014er
Department of Financial Services, e-r the Division of Bond
Finance of the State Board of Administration, the Governor or
his or her designee, or the Commissioner of Education or his or
her designee of the failure of a local governmental entity,
district school board, charter school, or charter technical
career center to comply with the applicable provisions withins. 94	11.45(5)-(7), s. 218.32(1), s. 218.38, ors. 218.503(3), the
Legislative Auditing Committee may schedule a hearing to
determine if the entity should be subject to further state
action. If the committee determines that the entity should be
subject to further state action, the committee shall:
(a) In the case of a local governmental entity or district
school board, direct the Department of Revenue and the
Department of Financial Services to withhold any funds not
pledged for bond debt service satisfaction which are payable to
such entity until the entity complies with the law. The
committee shall specify the date that such action must shall
begin, and the directive must be received by the Department of
Revenue and the Department of Financial Services 30 days before
the date of the distribution mandated by law. The Department of
Revenue and the Department of Financial Services may implement
the provioiofis of this paragraph.
(b) In the case of a special district created by:
1. A special act, notify the President of the Senate, the
Speaker of the House of Representatives, the standing committees
of the Senate and the House of Representatives charged with
special district oversight as determined by the presiding
officers of each respective chamber, the legislators who
represent a portion of the geographical jurisdiction of the

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117
118
119	special district, and the Department of Economic Opportunity
that the special district has failed to comply with the law. Upon receipt of notification, the Department of Economic	
120	Opportunity shall proceed pursuant to s. 189.062	ors. 189.067.	
121	If the special district remains in noncompliance	after the	
122	process set forth ins. 189.0651, or if a public	hearing is not	
held, the Legislative Auditing Committee may request the
department to proceed pursuant to s. 189.067(3).
2. A local ordinance, notify the chair or equivalent of the
local general-purpose government pursuant to s. 189.0652 and the
Department of Economic Opportunity that the special district has
failed to comply with the law. Upon receipt of notification, the
department shall proceed pursuant to s. 189.062 ors. 189.067.
If the special district remains in noncompliance after the
process set forth ins. 189.0652, or if a public hearing is not
held, the Legislative Auditing Committee may request the
department to proceed pursuant to s. 189.067(3).
3. Any manner other than a special act or local ordinance,
notify the Department of Economic Opportunity that the special
district has failed to comply with the law. Upon receipt of
notification, the department shall proceed pursuant to s. 138	189.062 ors. 189.067(3).
(c) In the case of a charter school or charter technical
career center, notify the appropriate sponsoring entity, which
may terminate the charter pursuant toss. 1002.33  and 1002.34.
Section 2. Subsection (1), paragraph (j) of subsection (2),
paragraph (u) of subsection (3), and paragraph (i) of subsection
(7) of section 11.45, Florida Statutes, are amended, and
paragraph (x) is added to subsection (3) of that section, to

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146	read:		
147		11.45 Definitions; duties; authorities; reports; rules.­	
148		(1) DEFINITIONS.-As used in ss. 11.40-11.51, the term:	
149		(a) "Abuse" means behavior that is deficient or improper	
when compared with behavior that a prudent person would consider
a reasonable and necessary operational practice given the facts
and circumstances. The term includes the misuse of authority or
position for personal gain.
fil-fa+ "Audit" means a financial audit, operational audit,
or performance audit.
ls":1-fet- "County agency" means a board of county
commissioners or other legislative and governing body of a
county, however styled, including that of a consolidated or
metropolitan government, a clerk of the circuit court, a
separate or ex officio clerk of the county court, a sheriff, a
property appraiser, a tax collector, a supervisor of elections,
or any other officer in whom any portion of the fiscal duties of
a body or officer expressly stated in this paragraph are 4:-he
above arc under law separately placed by law.
(d)-te+- "Financial audit" means an examination of financial

166	statements	in order to express an opinion on the fairness with	
167	which they	are presented in conformity with generally accepted	
168	accounting	principles and an examination to determine whether	
169	operations	are properly conducted in accordance with legal and	
170	regulatory	requirements. Financial audits must be conducted in	
171	accordance	with auditing standards generally accepted in the	
United States and government auditing standards as adopted by
the Board of Accountancy. When applicable, the scope of
financial audits must shall encompass the additional activities

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necessary to establish compliance with the Single Audit Act
Amendments of 1996, 31 U.S.C. ss. 7501-7507, and other
applicable federal law.
(e) "Fraudn means obtaining something of value through
willful misrepresentation, including, but not limited to,
intentional misstatements or intentional omissions of amounts or
disclosures in financial statements to deceive users of
financial statements, theft of an entity's assets, bribery, or
the use of one's position for personal enrichment through the
deliberate misuse or misapplication of an organization's
resources.
ill-f-Elt- "Governmental entity" means a state agency, a county
agency, or any other entity, however styled, that independently
exercises any type of state or local governmental function.
J..91.-te+- "Local governmental entity" means a county agency,
municipality, tourist development council, county tourism
promotion agency, or special district as defined in s. 189.012
The term, but does not include any housing authority established
under chapter 421.
JEl--ff+ "Management letter" means a statement of the
auditor's comments and recommendations.
 	ill-krl- "Operational audit" means an audit whose purpose is
to evaluate management's performance in establishing and

198	maintaining	internal controls, including controls designed to	
199	prevent and	detect fraud, waste, and abuse, and in administering	
200
201
202
203	assigned responsibilities in accordance with applicable laws, administrative rules, contracts, grant agreements, and other guidelines. Operational audits must be conducted in accordance with government auditing standards. Such audits examine internal	

204	controls that are	designed and placed in operation to promote	
205	and encourage the	achievement of management's control objectives	
206	in the categories	of compliance, economic and efficient	
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228	operations, reliability of financial records and reports, and safeguarding of assets, and identify weaknesses in those internal controls.
ill-f-!:tt- "Performance audit" means an examination of a
program, activity, or function of a governmental entity, conducted in accordance with applicable government auditing standards or auditing and evaluation standards of other appropriate authoritative bodies. The term includes an examination of issues related to:
Economy, efficiency, or effectiveness of the program.
Structure or design of the program to accomplish its goals and objectives.
Adequacy of the program to meet the needs identified by the Legislature or governing body.
Alternative methods of providing program services or products.
Goals, objectives, and performance measures used by the agency to monitor and report program accomplishments.
The accuracy or adequacy of public documents, reports, or requests prepared under the program by state agencies.
Compliance of the program with appropriate policies,
rules, or laws.	
229	8. Any	other issues related to governmental entities as	
230	directed by	the Legislative Auditing Committee.	
231	fil-t±+	"Political subdivision" means a separate agency or	
232	unit of local government created or established by law and	

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233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257	includes, but is not limited to, the following and the officers thereof: authority, board, branch, bureau, city, commission, consolidated government, county, department, district, institution, metropolitan government, municipality, office, officer, public corporation, town, or village.
fil+i-+- "State agency" means a separate agency or unit of
state government created or established by law and includes, but is not limited to, the following and the officers thereof: authority, board, branch, bureau, commission, department, division, institution, office, officer, or public corporation, as the case may be, except any such agency or unit within the legislative branch of state government other than the Florida Public Service Commission.
(m) "Waste" means the act of using or expending resources unreasonably, carelessly, extravagantly, or for no useful purpose.
(2) DUTIES.-The Auditor General shall:
(j) Conduct audits of local governmental entities when determined to be necessary by the Auditor General, when directed by the Legislative Auditing Committee, or when otherwise required by law. No later than 18 months after the release of the audit report, the Auditor General shall perform such appropriate followup procedures as he or she deems necessary to determine the audited entity's progress in addressing the
findings and recommendations contained within the Auditor	
258	General's previous report. The	Auditor General shall notify each	
259	member of the audited entity's	governing body and the	
260	Legislative Auditing Committee	of the results of his or her	
261	determination. For purposes of this paragraph, local	

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262
263
264
265
266
267
268
269	governmental entities do not include water management districts.

The Auditor General shall perform his or her duties independently but under the general policies established by the Legislative Auditing Committee. This subsection does not limit the Auditor General's discretionary authority to conduct other audits or engagements of governmental entities as authorized in subsection (3).	
270	(3) AUTHORITY FOR AUDITS AND OTHER ENGAGEMENTS.-The	Auditor	
271	General may, pursuant to his or her own authority, or at	the	
272	direction of the Legislative Auditing Committee, conduct	audits	
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290	or other engagements as determined appropriate by the Auditor General of:
(u) The Florida Virtual School pursuant too. 1002.37. (x) Tourist development councils and county tourism
promotion agencies.
(7) AUDITOR GENERAL REPORTING REQUIREMENTS.-
(i) The Auditor General shall annually  transmit by July 15, to the President of the Senate, the Speaker of the House of Representatives, and the Department  of  Financial  Services,  a list of all school districts, charter schools, charter technical career centers, Florida College System institutions, state universities, and local governmental entities water fflanagefflent districts that have failed to comply with the transparency requirements as identified in  the  audit  reports  reviewed pursuant to paragraph (b) and those conducted pursuant  to subsection (2).
Section 3. Subsection (3) of section 11.47, Florida Statutes, is amended to read:	

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291
292
293
294
295
296
297
298
299
300
301
302
303
304
305	11.47 Penalties; failure to make a proper audit or examination; making a false report; failure to produce documents or information.-
(3) Any person who willfully fails or refuses to provide access to an employee, officer, or agent of an entity subject to an audit or to furnish or produce any book, record, paper, document, data, or sufficient information necessary to a proper audit or examination which the Auditor General or the Office of Program Policy Analysis and Government Accountability is by law authorized to perform commits shall be guiley of a misdemeanor of the first degree, punishable as provided ins. 775.082 ors. 775.083.
Section 4. Paragraph (d) of subsection (2) of section 28.35, Florida Statutes, is amended to read:
28.35 Florida Clerks of Court Operations Corporation.­	
306	(2) The duties of the corporation shall include the	
307	following:	
308	(d) Developing and certifying a uniform system of workload	
309	measures and applicable workload standards for court-related	
310	functions as developed by the corporation and clerk workload	
311
312
313
314
315
316
317
318
319	performance in meeting the workload performance standards. These workload measures and workload performance standards shall be designed to facilitate an objective determination of the performance of each clerk in accordance with minimum standards for fiscal management, operational efficiency, and effective collection of fines, fees, service charges, and court costs. The corporation shall develop the workload measures and workload performance standards in consultation with the Legislature. When the corporation finds a clerk has not met the workload	

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320	performance standards, the corporation shall identify the nature	
321	of each deficiency and any corrective action recommended and	
322	taken by the affected clerk of the court. For quarterly periods	
323	ending on the last day of March, June, September, and December	
324	of each year, the corporation shall notify the Legislature of	
325	any clerk not meeting workload performance standards and provide	
326	a copy of any corrective action plans. Such notifications must	
327	be submitted no later than 45 days after the end of the	
328	preceding quarterly period. As used in this subsection, the	
329	term:	
330	1. "Workload measures" means the measurement of the	
331	activities and frequency of the work required for the clerk to	
332	adequately perform the court-related duties of the office as	
333	defined by the membership of the Florida Clerks of Court	
334	Operations Corporation.	
335	2. "Workload performance standards" means the standards	
336	developed to measure the timeliness and effectiveness of the	
337	activities that are accomplished by the clerk in the performance	
338	of the court-related duties of the office as defined by the	
339	membership of the Florida Clerks of Court Operations	
340	Corporation.	
341	Section 5. Present subsections (6) and (7) of section	
342	43.16, Florida Statutes, are renumbered as subsections (7) and	
343	(8), respectively, and a new subsection (6) is added to that	
344	section, to read:	
345	43.16 Justice Administrative Commission; membership, powers	
346	and duties.-	
347	(6) The commission, each state attorney, each public	
348	defender, the criminal conflict and civil regional counsel, the	

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349	capital collateral regional	counsel, and the Guardian Ad Litem	
350	Program shall establish and	maintain internal controls designed	
351	to:		
352	(a) Prevent and detect	fraud, waste, and abuse as defined	
353	ins. 11.45(1).		
(b) Promote and encourage compliance with applicable laws,
rules, contracts, grant agreements, and best practices.
(c) Support economical and efficient operations.
(d) Ensure reliability of financial records and reports.
(e) Safeguard assets.
Section 6. Paragraph (c) of subsection (3) of section
129.03, Florida Statutes, is amended to read:
129.03 Preparation and adoption of budget.-
(3) The county budget officer, after tentatively
ascertaining the proposed fiscal policies of the board for the
next fiscal year, shall prepare and present to the board a
tentative budget for the next fiscal year for each of the funds
provided in this chapter, including all estimated receipts,
taxes to be levied, and balances expected to be brought forward
and all estimated expenditures, reserves, and balances to be
carried over at the end of the year.
(c) The board shall hold public hearings to adopt tentative
and final budgets pursuant to s. 200.065. The hearings shall be
primarily for the purpose of hearing requests and complaints
from the public regarding the budgets and the proposed tax
levies and for explaining the budget and any proposed or adopted
amendments. The tentative budget must be posted on the county's
official website at least 2 days before the public hearing to
consider such budget and must remain on the website for at least

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378	45 days. The final budget must be posted on the website within	
379	30 days after adoption and must remain on the website for at	
380	least 2 years. The tentative budgets, adopted tentative budgets,	
381	and final budgets shall be filed in the office of the county	
382	auditor as a public record. Sufficient reference in words and	
383	figures to identify the particular transactions must shall be	
384	made in the minutes of the board to record its actions with	
385	reference to the budgets.	
386	Section 7. Paragraph (f) of subsection (2) of section	
387	129.06, Florida Statutes, is amended to read:	
388	129.06 Execution and amendment of budget.-	
389	(2) The board at any time within a fiscal year may amend a	
390	budget for that year, and may within the first 60 days of a	
391	fiscal year amend the budget for the prior fiscal year, as	
392	follows:	
393
394
395
396
397
398
399
400
401
402
403	(f) Unless otherwise prohibited by law, if an amendment to a budget is required for a purpose not specifically authorized in paragraphs (a)-(e), the amendment may be authorized by resolution or ordinance of the board of county commissioners adopted following a public hearing.
1. The public hearing must be advertised at least 2 days, but not more than 5 days, before the date of the hearing. The advertisement must appear in a newspaper of paid general circulation and must identify the name of the taxing authority, the date, place, and time of the hearing, and the purpose of the hearing. The advertisement must also identify each budgetary	
404	fund to be	amended, the source of the funds, the use of the	
405	funds, and	the total amount of each fund's appropriations.	
406	2. If	the board amends the budget pursuant to this	

2019 Legislature	cs for SB 7014

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paragraph, the adopted amendment must be posted on the county's
official website within 5 days after adoption and must remain on
the website for at least 2 years.
Section 8. Subsections (3) and (5) of section 166.241,
Florida Statutes, are amended to read:
166.241 Fiscal years, budgets, and budget amendments.-
(3) The tentative budget must be posted on the
municipality's official website at least 2 days before the
budget hearing, held pursuant to s. 200.065 or other law, to
consider such budget and must remain on the website for at least
45 days. The final adopted budget must be posted on the
municipality's official website within 30 days after adoption
and must remain on the website for at least 2 years. If the
municipality does not operate an official website, the
municipality must, within a reasonable period of time as

422	established	by the county or counties in which the municipality	
423	is located,	transmit the tentative budget and final budget to	
424	the manager	or administrator of such county or counties who	
425
426
427
428
429
430
431
432
433
434
435	shall post the budgets on the county's website.
(5) If the governing body of a municipality amends the budget pursuant to paragraph (4)(c), the adopted amendment must be posted on the official website of the municipality within 5 days after adoption and must remain on the website for at least
2	ears. If the municipality does not operate an official website, the municipality must, within a reasonable period of time as established by the county or counties in which the municipality is located, transmit the adopted amendment to the manager or administrator of such county or counties who shall post the adopted amendment on the county's website.	

436
437

read:

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Section 9. Section 215.86, Florida Statutes, is amended to

438	215.86 Management systems and controls.-Each state agency
439	and the judicial branch as defined ins. 216.011 shall establish
440	and maintain management systems and internal controls designed
441	to:
442		(1) Prevent and detect fraud, waste, and abuse as defined 443	ins. 11.45(1). ffi-a4::-
444	ill Promote and encourage compliance with applicable laws,
445	rules, contracts, and grant agreements.7

446	(3) Support economical and econofflic, efficient, and	
447	effective operations T	
448	(4) Ensure reliability of financial records and reports 7	
449	(5) Safeguard and safeguarding of assets. Aceounting	
450	systeffls and procedures shall be designed to fulfill the	
451	requirefflents of generally accepted accounting principles.	
452	Section 10. Paragraph (a) of subsection (2) of section	
453	215.97, Florida Statutes, is amended to read:	
454	215.97 Florida Single Audit Act.-	
455	(2) As used in this section, the term:	
456	(a) "Audit threshold" means the threshold amount used to	
determine when a state single audit or project-specific audit of
a nonstate entity shall be conducted in accordance with this
section. Each nonstate entity that expends a total amount of
state financial assistance equal to or in excess of $750,000 in
any fiscal year of such nonstate entity shall be required to
have a state single audit7	or a project-specific audit7	for such
fiscal year in accordance with the requirements of this section.
Every 2 years the Auditor General, After consulting with the

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465	Executive Office of the Governor, the Department of Financial	
466	Services, and all state awarding agencies, the Auditor General	
467	shall periodically review the threshold amount for requiring	
468	audits under this section and may recommend any appropriate	
469	statutory change to revise the threshold amount in the annual	
470	report submitted to the Legislature pursuant to s. 11.45(7)(h)	
471	adjust such threshold amount consistent with the purposes of	
472	this sectioR.	
473	Section 11. Subsection (11) of section 215.985, Florida	
474	Statutes, is amended to read:	
475	215.985 Transparency in government spending.-	
476	(11) Each water management district shall provide a monthly	
477	financial statement in the form and manner prescribed by the	
478	Department of Financial Services to the district's -i-:t-s- governing	
479	board and make such monthly financial statement available for	
480	public access on its website.	
481	Section 12. Subsection (17) of section 218.31, Florida	
482	Statutes, is amended to read:	
483	218.31 Definitions.-As used in this part, except where the	
484	context clearly indicates a different meaning:	
485	(17) "Financial audit" means an examination of financial	
486	statements in order to express an opinion on the fairness with	
487	which they are presented in conformity with generally accepted	
488	accounting principles and an examination to determine whether	
489	operations are properly conducted in accordance with legal and	
490	regulatory requirements. Financial audits must be conducted in	
491	accordance with auditing standards generally accepted in the	
492	United States and government auditing standards ao adopted by	
493	the Board of AccountaRey aRd as prescribed by rules promulgated	

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ey the Auditer GeReral. When applicable, the scope of financial
audits must shall encompass the additional activities necessary
to establish compliance with the Single Audit Act Amendments of
1996, 31 U.S.C. ss. 7501-7507, and other applicable federal law.
Section 13. Subsection (2) of section 218.32, Florida
Statutes, is amended to read:
218.32 Annual financial reports; local governmental
entities.-
(2) The department shall annually by December 1 file a
verified report with the Governor, the Legislature, the Auditor
General, and the Special District Accountability Program of the
Department of Economic Opportunity showing the revenues, both
locally derived and derived from intergovernmental transfers,
and the expenditures of each local governmental entity, regional
planning council, local government finance commission, and
municipal power corporation that is required to submit an annual
financial report. In preparing the verified report, the
department may request additional information from the local
governmental entity. The information requested must be provided
to the department within 45 days after the request. If the local
governmental entity does not comply with the request, the
department shall notify the Legislative Auditing Committee,
which may take action pursuant to s. 11.40(2). The report must
include, but is not limited to:
(a) The total revenues and expenditures of each local
governmental entity that is a component unit included in the
annual financial report of the reporting entity.
(b) The amount of outstanding long-term debt by each local
governmental entity. For purposes of this paragraph, the term

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523	"long-term debtn means any agreement or series of agreements to	
524	pay money, which, at inception, contemplate terms of payment	
525	exceeding 1 year in duration.	
526	Section 14. Present subsection (3) of section 218.33,	
527	Florida Statutes, is renumbered as subsection (4), and a new	
528	subsection (3) is added to that section, to read:	
529	218.33 Local governmental entities; establishment of	
530	uniform fiscal years and accounting practices and procedures.­	
531	(3) Each local governmental entity shall establish and	
532	maintain internal controls designed to:	
533	(a) Prevent and detect fraud, waste, and abuse as defined	
534	ins. 11.45(1).	
535	(b) Promote and encourage compliance with applicable laws,	
536	rules, contracts, grant agreements, and best practices.	
537	(c) Support economical and efficient operations.	
538	(d) Ensure reliability of financial records and reports.	
539	(e) Safeguard assets.	
540	Section 15. Subsections (2), (3), and (4) of section	
541	218.391, Florida Statutes, are amended, and subsection (9) is	
542	added to that section, to read:	
543	218.391 Auditor selection procedures.-	
544	(2) The governing body of a charter county, municipality,	
545	special district, district school board, charter school, or	
546	charter technical career center shall establish an auditor	
547	selection audit committee.	
548	(a) The auditor selection committee for a Each RORchartcr	
549	county must shall establish aR audit committee that, at a	
550	minimum, shall consist of each of the county officers elected	
551	pursuant to the county charter ors. l(d), Art. VIII of the	

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State Constitution7	or their respective designees a designee,
and one member of the board of county commissioners or its
designee.
(b) The auditor selection committee for a municipality,
special district, district school board, charter school, or
charter technical career center must consist of at least three
members. One member of the auditor selection committee must be a
member of the governing body of an entity specified in this
paragraph, who shall serve as the chair of the committee.
(c) An employee, a chief executive officer, or a chief
financial officer of the county, municipality, special district,
district school board, charter school, or charter technical
career center may not serve as a member of an auditor selection
committee established under this subsection; however, an
employee, a chief executive officer, or a chief financial
officer of the county, municipality, special district, district
school board, charter school, or charter technical career center
may serve in an advisory capacity.
(d) The primary purpose of the auditor selection audit
committee is to assist the governing body in selecting an
auditor to conduct the annual financial audit required ins.
218.39; however, the audit committee may serve other audit
oversight purposes as determined by the entity's governing body.
The public may shall not be excluded from the proceedings under
this section.
(3) The auditor selection audit committee shall:
(a) Establish factors to use for the evaluation of audit
services to be provided by a certified public accounting firm
duly licensed under chapter 473 and qualified to conduct audits

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581	in accordance with government auditing standards as adopted by	
582	the Florida Board of Accountancy. Such factors shall include,	
583	but are not limited to, ability of personnel, experience,	
584	ability to furnish the required services, and such other factors	
585	as may be determined by the committee to be applicable to its	
586	particular requirements.	
587	(b) Publicly announce requests for proposals. Public	
588	announcements must include, at a minimum, a brief description of	
589	the audit and indicate how interested firms can apply for	
590	consideration.	
591	(c) Provide interested firms with a request for proposal.	
592	The request for proposal shall include information on how	
593	proposals are to be evaluated and such other information the	
594	committee determines is necessary for the firm to prepare a	
595	proposal.	
596	(d) Evaluate proposals provided by qualified firms. If	
597	compensation is one of the factors established pursuant to	
598	paragraph (a), it shall not be the sole or predominant factor	
599	used to evaluate proposals.	
600	(e) Rank and recommend in order of preference no fewer than	
601	three firms deemed to be the most highly qualified to perform	
602	the required services after considering the factors established	
603	pursuant to paragraph (a). If fewer than three firms respond to	
604	the request for proposal, the committee shall recommend such	
605	firms as it deems to be the most highly qualified.	
606	(4) The governing body shall inquire of qualified firms as	
607	to the basis of compensation, select one of the firms	
608	recommended by the auditor selection audit committee, and	
609	negotiate a contract, using one of the following methods:	

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610		(a) If compensation is not one of the factors established 611	pursuant to paragraph (3)(a) and not used to evaluate firms
612	pursuant to paragraph (3)(e), the governing body shall negotiate 613	a contract with the firm ranked first. If the governing body is 614	unable to negotiate a satisfactory contract with that firm,
615	negotiations with that firm shall be formally terminated, and 616	the governing body shall then undertake negotiations with the 617	second-ranked firm. Failing accord with the second-ranked firm, 618	negotiations shall then be terminated with that firm and
619	undertaken with the third-ranked firm. Negotiations with the 620	other ranked firms shall be undertaken in the same manner. The 621	governing body, in negotiating with firms, may reopen formal 622	negotiations with any one of the three top-ranked firms, but it 623	may not negotiate with more than one firm at a time.
624		(b) If compensation is one of the factors established 625	pursuant to paragraph (3)(a) and used in the evaluation of
626	proposals pursuant to paragraph (3)(d), the governing body shall 627	select the highest-ranked qualified firm or must document in its 628	public records the reason for not selecting the highest-ranked 629	qualified firm.
630		(c) The governing body may select a firm recommended by the 631	audit committee and negotiate a contract with one of the
632	recommended firms using an appropriate alternative negotiation 633	method for which compensation is not the sole or predominant 634	factor used to select the firm.
635		(d) In negotiations with firms under this section, the 636	governing body may allow a designee to conduct negotiations on 637	its behalf.
638	(9) If the entity fails to select the auditor in accordance

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639	with the requirements of subsections (3)-(6), the entity must 640	again perform the auditor selection process in accordance with 641	this section to select an auditor to conduct audits for
642	subsequent fiscal years.
643		Section 16. Paragraph (e) of subsection (4), paragraph (d) 644	of subsection (5), and paragraph (d) of subsection (6) of
645	section 373.536, Florida Statutes, are amended to read:

646	373.536 District budget and hearing thereon.-	
647	(4) BUDGET CONTROLS; FINANCIAL INFORMATION.-	
648	(e} By September 1, 2012, Each district shall provide a	
649	monthly financial statement in the form and manner prescribed by 650	the Department of Financial Services to the district's governing 651	board and make such monthly financial statement available for 652	public access on its website.
653	(5) TENTATIVE BUDGET CONTENTS AND SUBMISSION; REVIEW AND
654	APPROVAL.-
655		(d) Each district shall, by August 1 of each year, submit 656	for review a tentative budget and a description of any
657	significant changes from the preliminary budget submitted to the 658	Legislature pursuant to s. 373.535 to the Governor, the
659	President of the Senate, the Speaker of the House of
660	Representatives, the chairs of all legislative committees and 661	subcommittees having substantive or fiscal jurisdiction over 662	water management districts, as determined by the President of 663	the Senate or the Speaker of the House of Representatives, as 664	applicable, the secretary of the department, and the governing 665	body of each county in which the district has jurisdiction or 666	derives any funds for the operations of the district. The
667	tentative budget must be posted on the district's official

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668
669
670
671
672
673
674
675
676	website at least 2 days before budget hearings held pursuant to
s. 200.065 or other law and must remain on the website for at least 45 days.
(6) FINAL BUDGET; ANNUAL AUDIT; CAPITAL IMPROVEMENTS PLAN; WATER RESOURCE DEVELOPMENT WORK PROGRAM.-
(d) The final adopted budget must be posted on the water management district's official website within 30 days after adoption and must remain on the website for at least 2 years.
Section 17. Paragraph (1) of subsection (12) of section	
677	1001.42, Florida Statutes, as amended by chapter 2018-5, Laws	of	
678	Florida, is amended to read:		
679	1001.42 Powers and duties of district school board.-The		
680	district school board, acting as a board, shall exercise all		
681	powers and perform all duties listed below:		
682	(12) FINANCE.-Take steps to assure students adequate		
683	educational facilities through the financial procedure		
684	authorized in chapters 1010 and 1011 and as prescribed below:		
685	(1) Internal auditor.-May or, in the case of a school		
686
687
688
689
690
691
692
693
694
695
696	district receiving annual federal, state, and local funds in excess of $500 million, shall employ an internal auditor. The scope of the internal auditor shall not be restricted and shall include every functional and program area of the school system.
The internal auditor shall perform ongoing financial verification of the financial records of the school district, a comprehensive risk assessment of all areas of the school system every 5 years, and other audits and reviews as the district school board directs for determining:
The adequacy of internal controls designed to prevent and detect fraud, waste, and abuse as defined ins. 11.45(1).	

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697	b. Compliance with applicable laws, rules, contracts, grant	
698	agreements, district school board-approved policies, and best	
699	practices.	
700	c. The efficiency of operations.	
701	d. The reliability of financial records and reports.	
702	e. The safeguarding of assets.	
703	f. Financial solvency.	
704	g. Projected revenues and expenditures.	
705	h. The rate of change in the general fund balance.	
706	2. The internal auditor shall prepare audit reports of his	
707	or her findings and report directly to the district school board	
708	or its designee.	
709	3. Any person responsible for furnishing or producing any	
710	book, record, paper, document, data, or sufficient information	
711	necessary to conduct a proper audit or examination which the	
712	internal auditor is by law authorized to perform is subject to	
713	the provisions of s. 11.47(3) and (4).	
714	Section 18. Paragraph (j) of subsection (9) of section	
715	1002.33, Florida Statutes, is amended to read:	
716	1002.33 Charter schools.-	
717	(9) CHARTER SCHOOL REQUIREMENTS.-	
718	(j) The governing body of the charter school shall be	
719	responsible for:	
720	1. Establishing and maintaining internal controls designed	
721	to:	
722	a. Prevent and detect fraud, waste, and abuse as defined in	
723	s. 11.45(1).	
724	b. Promote and encourage compliance with applicable laws,	
725	rules, contracts, grant agreements, and best practices.	

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726
727
728	Support economical and efficient operations.
Ensure reliability of financial records and reports. e. Safeguard assets.	
729	L-±-. Ensuring that	the charter school has retained the	
730	services of a certified	public accountant or auditor for the	
731	annual financial audit,	pursuant to s. 1002.345(2), who shall	
732	submit the report to the governing body.
733   l.:_h  Reviewing and approving the audit report, including 734 audit findings and recommendations for the financial recovery 735 plan.
736		4.a.-3-.--a-:- Performing the duties ins. 1002.345, including 737	monitoring a corrective action plan.
738		b. Monitoring a financial recovery plan in order to ensure 739	compliance.
740		4-:- Participating in governance training approved by the 741	department which must include government in the sunshine,
742	conflicts of interest, ethics, and financial  responsibility. 743		Section 19. Present subsections (6) through (10) of section
744	1002.37, Florida Statutes, are renumbered as subsections (7)
745	through (11), respectively, present subsection (6) is amended, 746	and a new subsection (6) is added to that section, to read: 747		1002.37 The Florida Virtual School.-
748		(6) The Florida Virtual School shall have an annual 749	financial audit of its accounts and records conducted by an 750	independent auditor who is a certified public accountant 751	licensed under chapter 473. The independent auditor shall 752	conduct the audit in accordance with rules adopted by the
753	Auditor General pursuant to s. 11.45 and, upon completion of the
754	audit, shall prepare an audit report in accordance with such

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755	rules. The audit report must include a written statement by the	
756	board of trustees describing corrective action to be taken in	
757	response to each of the independent auditor's recommendations	
758	included in the audit report. The independent auditor shall	
759	submit the audit report to the board of trustees and the Auditor	
760	General no later than 9 months after the end of the preceding	
761	fiscal year.	
762	J...:.z..l_-t6-t-  The board of trustees shall annually submit to the	
763	Governor, the Legislature, the Commissioner of Education, and	
764	the State Board of Education the audit report prepared pursuant	
765	to subsection (6) and a complete and detailed report setting	
766	forth:	
767	(a) The operations and accomplishments of the Florida	
768	Virtual School within the state and those occurring outside the	
769	state as Florida Virtual School Global.	
770	(b) The marketing and operational plan for the Florida	
771	Virtual School and Florida Virtual School Global, including	
772	recommendations regarding methods for improving the delivery of	
773	education through the Internet and other distance learning	
774	technology.	
775	(c) The assets and liabilities of the Florida Virtual	
776	School and Florida Virtual School Global at the end of the	
777	fiscal year.	
778	(d) A copy of an annual financial audit of the accounts and	
779	records of the Florida Virtual School and Florida Virtual School	
780	Gloeal, conducted hy an independent certified public accountant	
781	and perforffied in accordance with rules adopted hy the Auditor	
782	General.	
783	(d)-te+ Recommendations regarding the unit cost of providing	

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784	services to students through the Florida Virtual School and	
785	Florida	Virtual School Global. In order to most effectively	
786	develop	public policy regarding any future funding of the	
787	Florida	Virtual School, it is imperative that the cost of the	
788	program	is accurately identified. The identified cost of the	
789	program	must be based on reliable data.	
790	M-f-f-t- Recommendations regarding an accountability
791	mechanism to assess the effectiveness of the services provided 792	by the Florida Virtual School and Florida Virtual School Global. 793		Section 20. Subsection (5) is added to section 1010.01,
794	Florida Statutes, to read:
795	1010.01 Uniform records and accounts.-
796	(5) Each school district, Florida College System
797	institution, and state university shall establish and maintain 798	internal controls designed to:
799		(a) Prevent and detect fraud, waste, and abuse as defined 800	ins. 11.45(1).
801	(b) Promote and encourage compliance with applicable laws,
802	rules, contracts, grant agreements, and best practices. 803		(c) Support economical and efficient operations.
804	(d) Ensure reliability of financial records and reports. 805	(e) Safeguard assets.
806	Section 21. Section 1012.8551, Florida Statutes, is created
807	to read:
808		1012.8551 Employee background screening and investigations 809	for Florida College System personnel.-Section 110.1127 applies 810	to each institution in the Florida College System. Each
811	institution must designate the positions subject to background 812	screening and investigation pursuant to that section.

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813	Section 22. Section 1012.915, Florida Statutes, is created	
814	to read:	
815	1012.915 Employee background screening and investigations	
816	for State University System personnel.-Section 110.1127 applies	
817	to each institution in the State University System. Each	
818	institution must designate the positions subject to background	
819	screening and investigation pursuant to that section.	
820	Section 23. Subsection (3) of section 218.503, Florida	
821	Statutes, is amended to read:	
822	218.503 Determination of financial emergency.-	
823	(3) Upon notification that one or more of the conditions in	
824	subsection (1) have occurred or will occur if action is not	
825	taken to assist the local governmental entity or district school	
826
827
828
829
830	board, the Governor or his or her designee shall contact the local governmental entity or the Commissioner of Education or his or her designee shall contact the district school board a pproriate, to determine what actions have been taken by the local governmental entity or the district school board to	
831	resolve or prevent	the condition. The information requested must	
832	be provided within	45 days after the date of the request. If the	
833	local governmental	entity or the district school board does not	
834
835
836
837
838
839
840
841	comply with the request, the Governor or his or her designee or the Commissioner of Education or his or her designee shall notify the fflernbeFB ef the Legislative Auditing Committee, which
may take action pursuant to s. 11.40(2) 11.40. The Governor or the Commissioner of Education, as appropriate, shall determine whether the local governmental entity or the district school board needs state assistance to resolve or prevent the condition. If state assistance is needed, the local governmental	

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842
843
844
845
846
847
848
849
850
851
852
853
854
855	entity or district school board is considered to be in a state of financial emergency. The Governor or the Commissioner of Education, as appropriate, has the authority to implement measures as set forth in ss. 218.50-218.504 to assist the local governmental entity or district school board in resolving the financial emergency. Such measures may include, but are not limited to:
Requiring approval of the local governmental entity's budget by the Governor or approval of the district school board's budget by the Commissioner of Education.
Authorizing a state loan to a local governmental entity and providing for repayment of same.
Prohibiting a local governmental entity or district school board from issuing bonds, notes, certificates of	
856	indebtedness, or any	other form of debt until such time as it is	
857	no longer subject to	this section.	
858	(d) Making such	inspections and reviews of records,	
859
860
861
862
863
864
865
866
867
868
869
870	information, reports, and assets of the local governmental entity or district school board as are needed. The appropriate local officials shall cooperate in such inspections and reviews.
Consulting with officials and auditors of the local governmental entity or the district school board and the appropriate state officials regarding any steps necessary to bring the books of account, accounting systems, financial procedures, and reports into compliance with state requirements.
Providing technical assistance to the local governmental entity or the district school board.
l. Establishing a financial emergency board to oversee the activities of the local governmental entity or the district	

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871	school board. If a financial emergency board is established for 872	a local governmental entity, the Governor shall appoint board 873	members and select a chair. If a financial emergency board is 874	established for a district school board, the State Board of  875	Education shall appoint board members and select a chair. The 876	financial emergency board shall adopt such rules as are
877	necessary for conducting board business. The board may:
878		a. Make such reviews of records, reports, and assets of the 879	local governmental entity or the district school board as are 880	needed.
881		b. Consult with officials and auditors of the local  882	governmental  entity or the district school board and the 883	appropriate state officials regarding any steps necessary to
884	bring the books	of account, accounting systems, financial	
885	procedures, and	reports of the local governmental entity or the	
886	district school	board into compliance with state requirements.	
887
888
889	c. Review the operations, management, efficiency, productivity, and financing of functions and operations of the local governmental entity or the district school board.	
890	d. Consult with	other governmental entities for the	
891	consolidation of all	administrative direction and support	
892	services, including,	but not limited to, services for asset	
893	sales, economic and community development, building inspections, 894	parks and recreation, facilities management, engineering  and 895	construction, insurance coverage, risk management, planning and 896	zoning, information systems, fleet management, and purchasing.
897		2. The recommendations and reports made by the financial 898	emergency board must be submitted to the Governor for local 899	governmental entities or to the Commissioner of Education and

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900
901
902
903
904
905
906	the State Board of Education for district school boards for appropriate action.
(h) Requiring and approving a plan, to be prepared by officials of the local governmental entity or the district school board in consultation with the appropriate state officials, prescribing actions that will cause the local governmental entity or district school board to no longer be	
907	subject	to this section. The plan must include, but need not be	
908	limited	to:	
909	1.	Provision for payment in full of obligations outlined in	
910	subsection (1), designated as priority items, which are	
911	currently due or will	come due.	
912	2. Establishment	of priority budgeting or zero-based	
913	budgeting in order to	eliminate items that are not affordabla.	
914		3. The prohibition of a level of operations which can be 915	sustained only with nonrecurring revenues.
916		4. Provisions implementing the consolidation, sourcing, or 917	discontinuance of all administrative direction and support
918	services, including, but not limited to, services for asset
919	sales, economic and community development, building inspections, 920	parks and recreation, facilities management, engineering  and 921	construction, insurance coverage, risk management, planning and 922	zoning, information systems, fleet management, and purchasing.
923	Section 24. The Legislature finds that a proper and
924	legitimate state purpose is served when internal controls are 925	established to prevent and detect fraud, waste, and abuse and to 926	safeguard and account for government funds and property.
927	Therefore, the Legislature determines and declares that this act 928	fulfills an important state interest.

20197014er
929	Section 25. This act shall take effect July 1, 2019.

S ECTl"ON·C

S	ECTION 1

Westside
Community Development District

Summary of  Check Register

November 28, 2019 to January 26, 2020

		Fund	Date	CheckNo.'s	Amount	
	
General		
12/10/19	
1545-1548	
$	21,672.34	
			12/11/19	1549-1551	$	1,180.11	
			12/23/19	1552	$	33.46	
			01/10/20	1553-1554	$	13,637.50	
			01/16/20	1555	$	6,296.60	
			01/17/20	1556	$	237.50	
			01/24/20	1557-1563	$	1,184,235.14	
					$	1,227,292.65	
	Payroll		December 2019 Scott D Stewart	
50260	
$	184.70	
			Thomas O Franklin	50261	$	184.70	
					$	369.40	

$	1,221,662.os 1

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 1/27/20
***  CHECK DATES 11/28/2019 - 01/26/2020 ***	WESTSIDE CDD - GENERAL FUND
BANK A WESTSIDE CDD

PAGE	1

CHECK  VEND# .....INVOICE•••.....EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
12/10/19 00056	11/18/19 11244	201910 320-53800-46400
GOODMAN POND OCT19
11/18/19 11244	201910 320-53800-46400
SOLARA PND Sl,S2,S3-0CT19 11/26/19 11284	201911 320-53800-46400
STORMWATER POND-NOV19
11/26/19 11284	201911 320-53800-46400
GOODMAN POND-NOV19
11/26/19 11284	201911 320-53800-46400
SOLARA PND Sl,S2,S3-NOV19 11/26/19 11285	201911 320-53800-46400
TRASH/FISH RMV/DISPOSE

STATUS	AMOUNT	....CHECK.....
AMOUNT	#
*	100.00
*	275.00
*	600.00
*	100.00
*	275.00
*	475.00

AQUATIC WEED MANAGEMENT, INC.
12/10/19 00001 12/01/19 343	201912 310-51300-34000
MANAGEMENT FEES-DEC19
12/01/19 343	201912 310-51300-35100
INFO TECH-DEC19
12/01/19 343	201912 310-51300-31300
DISSEMINATION-DEC19
12/01/19 344	201912 320-53800-49000
FIELD MANAGEMENT-DEC19 12/09/19 345	201912 310-51300-51000
OFFICE SUPPLIES
12/09/19 345	201912 310-51300-42000
POSTAGE
12/09/19 345	201912 310-51300-42500
COPIES

-  -	-  -  -  -  -	-1,-8-25.-00-

- -	-

*	3,414.83
*	83.33
*	875.00
*	1,593.58
*	10.24
*	4.00
*	48.60

001545

GOVERNMENTAL MANAGEMENT SERVICES
12/10/19 00029	11/21/19 88481	201910 310-51300-31500
BOARD MTG/POND CONVEYANCE

-  -  - - -  -  - - -  - -6,-02-9.-58-
*	1,155.26

001546

LATHAM,LUNA,EDEN & BEAUDINE, LLP
12/10/19 00039	12/01/19 OS 68011 201912 320-53800-46200
MTHLY LANDSCAPE-DEC19

-  -  -  - - -  -  -  -  -  -1-,15-5.-26- 001547
*	12,662.50

YELLOWSTONE LANDSCAPE
12/11/19 00006	12/03/19 6-856-00 201911 310-51300-42000
DELIVERY 11/27/19

- - - - - - - - - - 12,662.50 001548

- - - - - -

*	76.36

FEDEX
12/11/19 00022	12/06/19 5271307 201911 310-51300-31100
RESEARCH WETLAND/REV POND

- - - -
*

- - - - -
166.25

76.36 001549

HANSON, WALTER &  ASSOCIATES, INC.	166.25 001550

WEST WESTSIDE	KCOSTA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 1/27/20
***  CHECK DATES 11/28/2019 - 01/26/2020 ***	WESTSIDE CDD - GENERAL FUND
BANK A WESTSIDE CDD

PAGE	2

CHECK  VEND# .....INVOICE•...••..EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
12/11/19 00029	12/07/19 88858	201911 310-51300-31500
AUDIT LETTER/PARCEL K

STATUS	AMOUNT	•...CHECK.•...
AMOUNT	#
*	937.50

LATHAM,LUNA,EDEN & BEAUDINE, LLP
12/23/19 00006 12/10/19 6-683-33 201911 310-51300-42000
DELIVERY 11/27/19

- - - - - - - - - - - -937.50 001551
*	33.46

FEDEX
1/10/20 00056	12/23/19 11372	201912 320-53800-46400
GOODMAN POND-DEC19
12/23/19 11372	201912 320-53800-46400
SOLARA PND Sl,S2,S3-DEC19 12/23/19 11372	201912 320-53800-46400
STORMWATER POND-DEC19

-  - - - - -  -  -  - -
*	100.00
*	275.00
*	600.00

33.46 001552

1/10/20 00039

AQUATIC WEED MANAGEMENT, INC.
1/01/20 OS 75575 202001 320-53800-46200 MTHLY LANDSCAPE-JAN20

- -  - - -  -  -  -  -  - - -97-5.-0-0 001553
*	12,662.50

1/16/20 00001

YELLOWSTONE LANDSCAPE
1/01/20 346	202001 310-51300-34000
MANAGEMENT FEES - JAN20 1/01/20 346	202001 310-51300-35100
INFO TECH - JAN20
1/01/20 346	202001 310-51300-31300
DISSEMINATION - JAN20
1/01/20 346	202001 310-51300-51000
OFFICE SUPPLIES
1/01/20 346	202001 310-51300-42000
POSTAGE
1/01/20 346	202001 310-51300-42500
COPIES
1/01/20 347	202001 320-53800-49000
FIELD MANAGEMENT - JAN20

-  -	-  -  -  -  -  -	-12,-6-62-.50-

-	-

*	3,414.83
*	83.33
*	1,166.67
*	.09
*	1.50
*	36.60
*	1,593.58

001554

GOVERNMENTAL MANAGEMENT SERVICES

1/17/20 00022	1/10/20	

1/24/20 00016	
1/24/20	

1/24/20 00016	
1/24/20	

5271767	201912 310-51300-31100
PREP FOR MTG/AUGIT/PH1&2

- - - -  - - - -  -  -  -6,-29-6.-60- 001555
*	237.50

HANSON, WALTER & ASSOCIATES, INC.
012420	202001 300-20700-10000
FY19 DEBT ASSESS SER18

-  -  -  -  -  - - - -  -  - -23-7.-50- 001556
*	1,631.71

WESTSIDE COD C/0 USBANK
012420A	202001 300-20700-10000 FY19 DEBT ASSESS SER05

- - - - -
*

1,631.71 001557

- - - - - - - -	-

-
1,962.55

WESTSIDE COD C/0 USBANK	1,962.55 001558

WEST WESTSIDE	KCOSTA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	1/27/20
***  CHECK DATES 11/28/2019 - 01/26/2020 ***	WESTSIDE CDD - GENERAL FUND
BANK A WESTSIDE CDD

PAGE	3

CHECK  VEND# •..••INVOICE••••....EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS

STATUS

AMOUNT	•..•CHECK..•••
AMOUNT	#

1/24/20 00016

1/24/20 00016

1/24/20 012420B	202001 300-20700-10000 FY19 DEBT ASSESS SER07
WESTSIDE

-

1/24/20 012420C	202001 300-20700-10000 FY20 DIRECT ASSESS SER19

CDD C/0 -USB-AN-K- - - -  -  - - -

*	2,434.01

-

-  - -  -  - - -  - -  -  -2-,4-34.-01 001559
*	101,962.26

1/24/20 00016

WESTSIDE CDD C/0 -USB-AN-K- - - -  -  -	-
1/24/20 012420D 202001 300-20700-10000 FY20 DEBT ASSESS SER2018

-  -  - - -  - - -  - -10-1,-96-2.-26- 001560
*	180,363.20

1/24/20 00016

WESTSIDE
1/24/20 012420E 202001 300-20700-10000 FY20 DEBT ASSESS SER19R

COD C/0 -US-BAN-K- -  -  -  -  - - -

-  -  -  -  -  -  - -  -  -18-0-,36-3.-20-
*	771,108.11

001561

1/24/20 00016

WESTSIDE CDD C/0 U-SB-AN-K-  - - - - -  -  -
1/24/20 012420F	202001 300-20700-10000 FY20 DIRECT ASSESS SER19R

- - - - -  -  -  -  -  -77-1,-1-08.-11-
*	124,773.30

001562

WESTSIDE CDD C/0 USBANK

TOTAL FOR BANK A
TOTAL FOR REGISTER

1,227,292.65
1,227,292.65

124,773.30 001563

WEST WESTSIDE	KCOSTA

-   .
S E CTION 2	-

Westside
Community Development District

Unaudited Financial Reporting December 31, 2019

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 

 	Series 2019 Debt Service Fund Income Statement 

 	Series 2019 Refunding Bonds Debt Service Fund Income Statement 

 	Capital Projects Fund Income Statement 

 	Capital Reserve Fund

 	Month to Month

11-13 	Long Term Debt Summary 

14-15 	Assessment Receipt Schedule 

 	Series  2018 Construction Schedule 

 	Series 2019 Construction Schedule 

WESTSIDE COD
COMMUNITY DEVELOPMENT DISTRICT COMBINED BALANCE SHEET
December 31, 2019

CAPITAL
DEBT SERVICE	PROJECTS	CAPITAL
 GENERAL	FUND	FUND	RESERVE	TOTALS	

ASSETS
CASH	$    1,878,196	$	$	26,458	$	105,060	$	2,009,714 INVESTMENTS
STATE BOARD ADMINISTRATION	520,895	303,012	823,907
SERIES 2005		
DEFERRED COST 2005	12,450	12,450	
RESERVE FUND 2005	102,637	102,637	
REVENUE FUND 2005	240,312	240,312	
REVENUE FUND 2005·1	0	0	
INTEREST FUND 2005-2	6	6	
RESERVE FUND 2005·2	100,342	100,342	
REVENUE FUND 2005-2	3,123	3,123	
PREPAYMENT FUND 2005-2	629,152	629,152	
SERIES 2007
DEFERRED COST 2007	3,790	3,790	
RESERVE FUND 2007	37,982	37,982	
REVENUE FUND 2007	77,215	77,215	
REVENUE FUND 2007-1	0	0	
INTEREST FUND 2007-2	6	6	
RESERVE FUND 2007-2	36,260	36,260	
REVENUE FUND 2007-2	2,127	2,127	
PREPAYMENT FUND 2007-2	187,929	187,929	
SERIES 2018			
CONSTRUCTION FUND		2	2	
RESERVE FUND	115,065		115,065	
REVENUE FUND	8,112		8,112	
SERIES 2019				
CONSTRUCTION FUND	451,66 3	451,663	
RESERVE FUND	101,595	101,595	
REVENUE FUND	270	270	
SERIES 2019 REFUNDING		
COST OF ISSUANCE	6,947	6,947	
RESERVE FUND	503,604	503,604	
REVENUE FUND	365	365	
DUE FROM GENERAL FUND	1,138,148	1,138,148	

TOTAL ASSETS	$      2,399,091	$	3,307,437	$	478,123	$	408,072	$ 6,592,724	

LIABILITIES & FUND BALANCES		

LIABILITIES
ACCOUNTS PAYABLE	
$	1,213	$	$	$	$	1,213	
DUE TO DEBT SERVICE	1,138,148	1,138,148	

TOTAL LIABILITIES	
1 ,139, 361 	1,139,361	

FUND BALANCES
RESTRICTED FOR DEBT SERVICE 2005	$	$	1,096,085	$	$	$	1,096,085	
RESTRICTED FOR DEBT SERVICE 2007		$349,689			349,689	
RESTRICTED FOR DEBT SERVICE 2018		$294,910			294,910	
RESTRICTED FOR DEBT SERVICE 2019		$203,827			203,827	
RESTRICTED FOR DEBT SERVICE 2019 REFUNDING
RESTRICTED FOR CAPITAL PROJECTS 2005		$1,362,925	
$0		1,362,925	
RESTRICTED FOR CAPITAL PROJECTS 2007			$26,458		26,458	
RESTRICTED FOR CAPITAL PROJECTS 2018			$2		2	
RESTRICTED FOR CAPITAL PROJECTS 2019			$451,663		451,663	
ASSIGNED	$128,004				128,004	
UNASSIGNED	$1,131,727			$408,072	1,539,799	

TOTAL FUND BALANCES	1,259,731	3,307,437	478 123	408,072	5,453,363
TOTAL LIABILITIES & FUND BALANCES	$     2,399,091            $	3,307,437	$	478,123	$	408,072        $	6, 592,724

GENERAL FUND
STATEMENT OF REVENUES & EXPENDITURES
For The Period Ending  December 31, 2019

	Adopted	Prorated Budget	Actual		
	Budget	Thru 12/31/19	Thru 12/31/19	Variance	
REVENUES:					
Maintenance Assessments	$589,434	$384,091	$384,091	$0	
Interest Income	$5,000	$1,250	$2,604	$1,354	

TOTAL REVENUES

 	$594,434	$385,341	$386,694	$1,354 I

EXPENDITURES:

ADMINISTRATIVE		
Supervisor Fees	$12,000	$3,000	$1,000	$2,000	
FICA Expense	$918	$230	$77	$153	
Engineering Fees	$10,500	$2,625	$546	$2,079	
Legal Services	$40,000	$10,000	$2,093	$7,907	
Arbitrage	$3,250	$0	$0	$0	
Management Fees	$40,978	$10,244	$10,244	($0)	
Information Technology	$2,200	$550	$250	$300	
Dissemination	$16,500	$8,625	$8,625	$0	
Trustee Fees	$14,667	$0	$0	$0	
Assessment Roll Services	$10,000	$10,000	$10,000	$0	
Auditing Services	$3,975	$0	$0	$0	
Telephone	$100	$25	$7	$18	
Postage and Freight	$2,250	$563	$406	$156	
Insurance -General Liability	$8,600	$8,600	$7,929	$671	
Printing and Binding	$1,500	$375	$254	$121	
Legal Advertising	$1,800	$450	$0	$450	
Miscellaneous Services	$1,250	$313	$135	$178	
Office Supplies	$400	$100	$22	$78	
Property Appraiser's Fee	$600	$0	$0	$0	
Property Taxes	$10	$0	$4	($4)	
Dues, Licenses, Subscriptions	$175	$175	$175	$0	
Settlement Agreement Payments	$50,000	$50,000	$50,000	$0	

TOTAL ADMINISTRATIVE

 	$221,673	$105,874	$91,767	$14,107 l

OPERATIONS AND MAINTENANCE
Landscape Maintenance	
$181,110	
$45,278	
$37,988	
$7,290	
Irrigation Repairs	$15,000	$3,750	$0	$3,750	
Plant Replacement	$30,000	$7,500	$0	$7,500	
Electric	$1,500	$375	$85	$290	
Streetlighting	$73,000	$18,250	$13,172	$5,078	
Irrigation Water	$58,000	$14,500	$3,852	$10,648	
Property Insurance	$1,100	$1,100	$949	$151	
Field Management	$19,123	$4,781	$4,781	$0	
Lake & Wetland Maintenance	$22,800	$5,700	$3,400	$2,300	
Misc. Contingency	$30,000	$7,500	$0	$7,500	
Stormwater/Lake Repair	$15,000	$3,750	$0	$3,750	
Transfer Out	$54,132	$0	$0	$0	
TOTAL OPERATION AND MAINTENANCE	$500,764	$112,483	$64,226	$48,257	
TOTAL EXPENDITURES	$722,437		$155,993		
EXCESS OF REVENUES OVER (UNDER) EXPENDITURES	($128,004)	 $230,701		
FUND BALANCE, BEGINNING	 	$128,004	$1,029,029	
FUND BALANCE, ENDING	$0	$1,259,731		

Adopted	Prorated Budget	Actual
 	Bud et	Thru  12/31/19	Thru  12/31/19	Variance	

REVENUE		
Assessments - Series 2005-1	$607,104	$0	$0	$0	
Assessments - Series 2005-2	$180,010	$0	$0	$0	
Land Sale Proceeds	$0	$0	$6,100	$6,100	
Prepayments	$0	$0	$629,152	$629,152	
Interest	$0	$0	$1,640	$1,640	
TOTAL REVENUE	 	$ 787,114	$0	$636,892		$636,892 I
EXPENDITURES

Interest• 11/1	$192,806	$192,806	$0	$192,806	
Interest - 5/1	$192,806	$0	$0	$0	
Principal - 5/1	$225,000	$0	$0	$0	
Series 2005-2
Interest - 11/1	
$63,421	
$63,421	
$63,421	
$0	
I nte rest • 5/1	$63,421	$0	$0	$0	
Principal - 5/1	$75,000	$0	$0	$0	
TOTAL EXPENDITURES	 	$812,455	$256, 228	$63,421		$192,806 I	
OTHER FINANCING SOURCES		
Transfer In (Out)	$0	$0	($97)	($97 )	
TOTAL OTHER FINANCING SOURCES (USES)	 	$0	$0	($97)		($97) 1	
EXCESS OF REVENUES OVER (UNDER) EXPENDITURES	 	($25,341)	$573,374		
FUND BALANCE, BEGINNING	 	$ 256,227	$522,711		
FUND BALANCE, ENDING	$230,886	$1,096,085	

Serjes zoos12oos-1

COMMUNITY DEVELOPMENT DISTRICT DEBT SERVICE SERIES 2007
STATEMENT OF REVENUES & EXPENDITURES
For The Period Ending  December 31, 2019

Adopted	Prorated Budget	Actual
 	Budget	Thru  12/31/19	Thru  12/31/19	Variance	

REVENUE

Assessments  - Series 2007·1	S630,086	so	so	so
Assessments  - Series 2007-2	S63,724	so	$0	$0
Land Sale Proceeds	$0	$0	$1,947	$1,947
Prepayments	$0	$0	$187,929	S187,929
Interest	so	$0	S643	$643
TOTAL REVENUE	 	S693,809	so		S190,518		S190,518 !
EXPENDITURES

Series 2007/ 2007-1
Interest - 11/1	S234,720	S234,720	so	$234,720
Interest - 5/1	$234,720	so	so	so
Principal - 5/1	$170,000	$0	$0	$0
Series 2007-2
Interest - 11/1	$25,380	$25,380	$25,380	$0
Interest - 5/1	$25,380	$0	$0	$0
Principal  - 5/1			$15,000		$0		$0			$0 TOTAL EXPENDITURES	 	$7 05,200	$260,100	$25,380		$234,720 I OTHER FINANCING SOURCES

Transfer (Out)/ln	$0	$0	($122)	($1 22)
TOTAL OTHER FINANCING SOURCES (USES)	 	$0	$0	($122)	($122i I

EXCESS OF REVENUES OVER (UNDER) EXPENDITURES	 	($11,391)	$165,016		
FUND BALANCE, BEGINNING	 	$260,100	$184,673		
FUND BALANCE, ENDING	 	$248 ,709	$349,689		

COMMUNlTY DEVELOPMENT DISTRlCT DEBT SERVlCE SERlES 2018
STATEMENT OF REVENUES & EXPENDITURES
For The Period Ending  December 31, 2019

Adopted	Prorated Budget	Actual
 	Budget	Thru  12/31/19	Thru  12/31/19	Variance	

REVENUE

Assessments	$230,130	S170,101	$170,101		$0 Interest		so		$0		S73	$73
TOTAL REVENUE	 	$230,130	S170,101	$170,175		$73 !

EXPENDITURES		
Interest - 11/1	S87,775	$87,775	$87,775	$0	
Interest - 5/1	$87,775	so	$0	$0	
Principal - 5/1	$55,000	$0	$0	$0	
TOTAL EXPENDITURES	 	$230,550	S87,775	$87,775		so I

EXCESS OF REVENUES OVER (UNDER) EXPENDITURES	($420)	$82,400	
		
FUND BALANCE, BEGINNING	 	$95 ,813	$212,510		
FUND BALANCE, ENDING	 	$95,393	$294,910		

COMMUNITY DEVELOPMENT DISTRICT DEBT SERVICE SERIES 2019
STATEMENT OF REVENUES & EXPENDITURES
For  The Period Ending December 31, 2019

Adopted	Prorated Budget	Actual
 	Budget	Thru  12/31/19	Thru  12/31/19	Variance	

REVENUE		

Assessments	
S203,190	
SlOl,962	
SlOl,962	so	
Interest	so	so	S64	S64	
TOTAL REVENUE	 	S203,190	$101,962	S102,026		$64 l

EXPENDITURES		

Interest - 11/1	
$84,779	
S84,779	
$84,779	so	
Interest - 5/1	$73,721	$0	$0	$0	
Principal - 5/1	$55,000	$0	$0	$0	
TOTAL EXPENDITURES	 	$213,499	$84,779	$84,779		so I
EXCESS OF REVENUES OVER (UNDER) EXPENDITURES	 	(Sl0,309)		$17,247	 FUND BALANCE, BEGINNING	 		S84,779	S186,580	 FUND BALANCE, ENDING			$74,470	$203,827

DEBT SERVICE SERIES 2019 - REFUNDING BONDS
STATEMENT OF REVENUES & EXPENDITURES
For  The Period Ending December 31, 2019

Adopted	Prorated Budget	Actual
 	Budget	Thru 12/31/19	Thru  12/31/19	Variance	

REVENUE

Assessments	$0	so	S852,009	$852,009
Interest	$0	so	S143	S143

TOTAL REVENUE	 	so		so	S852,152		$852,152 1

EXPENDITURES

Interest - 11/1	so	so	$43,944	($43,944)
Capital Outlay- Cost of Issuance	$0	$0	$84,875	($84,875)

TOTAL EXPENDITURES	 	$0	$0	S128,819		1s12s,s19i 1

OTHER FINANCING SOURCES

Transfer (Out)/ln		so	so			$231		$231 TOTAL OTHER FINANCING SOURCES (USES)	 	$0	so			$231		s231 1 EXCESS OF REVENUES OVER (UNDER) EXPENDITURES	 	$0			$ 723,564			                                     FUND BALANCE, BEGINNING	 	$0				$639,361			 
FUND BALANCE, ENDING	 	so		Sl,362,925	

WESTSIDE CDD
COMM UNTYDEVELOPM ENfDISfRICT CAPITAL PROJECTS SERIES 2005, 2007, 2018 & 2019
STATEMENT 01' REVENUES & EXPENDITURES
For The Period Ending  De cember 31, 2019

Series

Serles

Series

Series

 	2005	

2007	

2018	2019	Total	

REVENUE

Interest	$0	$3	$0	$180	$183
TOTAL REVENUE	so	$3	$0	$180	$183 l
EXPENDITURES

Bank Fees	$0	$75	$0	$0	$75

TOTAL EXPENDITURES	$0	$75	$0	$0	s15 1

OTHER FINANCING SOURCES

Transfer In (Out)	($6)	($6)	$0	$0	($12)

TOTAL OTHER FINANCING SOURCES (USES)

EXCESS OF REVENUES OVER (UNDER) EXPENDITURES

($6)	($6)	$0	$0	ts12i 1
($6)	($78)	$0	$180	$96 I

FUND BALANCE, BEGINNING	 	$6	$26,536	$2	$451,483	$478,027 I
FUND BALANCE, ENDING	 	$0	$26,458	$2	$451,663	$478,123 I

WESTSIDE CDD
COMMUNITY DEVELOPMENT DISTRICT CAPITAL RESERVE FUND
STATEMENT OF REVENUES & EXPENDITURES
For The Period Ending  December 31, 2019

Proposed	Prorated Budget	Actual
 	Budget	Thru 12/31/19	Thru  12/31/19	Variance	

REVENUE		
Transfer In	$54,132	$0	$0	$0	
Interest	$5,000	$1,250	$1,470	$220	

TOTAL REVENUE	 	$59,132	$1,250	$1,470		$220 1

EXPENDITURES		
Miscellaneous Expense	$0	$0	$0	$0	
Capital Outlay	$0	$0	$0	$0	
TOTAL EXPENDITURES	 	$0		$0	$0		$0 I	
EXCESS OF REVENUES OVER (UNDER) EXPENDITURES	 	$59,132	$1,470		
FUND BALANCE, BEGINNING	 	$366,672	$406,602		
FUND BALANCE, ENDING	$425,803	$408,072	

WESTSIDE COD

REVENUE		
Mai ntenance Assessments-On Roll	so	SSl,858	S302,232	so	$0	so	$0	$0	$0	so	$0	$0	$384,091	
lnt rest lncomc	S917	$825	$862	$0	so	$0	$0	$0	$0	$0	$0	$0	$2,604	
TOTAL REVENUE	$917	$82,683	S303,094	so	so	$0	$0	$0	$0	$0	$0	$0	$386,694 1	

EXPENDITURES														
ADMINISTRATIVE
Supervisor Fees	

$400	

$200	

$400	

so	

$0	
so	

so	

$0	

so	

so	

$0	

$0	

$1,000	
Fica Expense	S31	Sl5	$31	so	so	so	so	so	$0	so	so	so	$77	
EngineeringFees	$143	Sl66	S238	so	$0	so	so	so	So	$0	$0	$0	S546	
legal Fees	$1,155	S938	$0	So	$0	$0	so	$0	$0	so	so	$0	$2.093	
Arbitrage	so	$0	So	so	so	so	so	so	$0	so	so	$0	$0	
Management Fees	$3,41S	$3,415	$3,415	$0	$0	$0	$0	so	so	so	$0	$0	$10,244	
Information Technology	S83	$83	S83	so	so	so	so	so	$0	$0	so	$0	$250	
Dissemination	$6,875	$875	S875	so	$0	So	so	$0	so	so	so	$0	$8,625	
Trustee Fees	so	So	so	so	so	so	so	so	so	so	so	$0	so	
Assessment Roll Services	Sl 0,000	$0	$0	so	$0	so	$0	so	$0	so	so	so	Sl0,000	
Auditing Services	so	so	$0	so	so	so	$0	so	$0	so	so	$0	$0	
Telephone	S7	so	$0	so	so	so	$0	$0	$0	so	so	$0	S7	
Postage and Freight	$264	S138	$4	so	so	so	so	$0	$0	$0	$0	so	$406	
Insurance• General Uability	S7,929	so	$0	$0	$0	$0	$0	$0	$0	$0	so	$0	$7,929	
Printing and Binding	$108	$97	$49	so	so	so	so	so	so	so	so	$0	$254	
Legal Advertising	so	so	$0	$0	$0	$0	so	$0	so	so	so	$0	so	
Miscellaneous Services	$45	$45	S46	$0	$0	so	so	So	$0	$0	$D	$0	S135	
Office Supplies	Sll	$0	SlO	so	$0	$0	so	so	so	so	so	$0	S22	
Property Appraiser's Fee	so	$0	$0	so	$0	$0	$0	$0	$0	$0	so	$0	So	
Propertyla,c:es
Dues, Licenses, Subscriptions	so
Sl75	$4
$0	$0
so	$0
so	$0
$0	$0
So	
$0	$0
$0	$0
$0	$0
$0	so
so	$0
$0	S4
Sl75	
Settlement Agreement Payments	$0	sso,ooo	so	$0	$0	so	so	$0	So	$0	so	$0	$50,000	
TOTAL ADMINISTRATIVE	$30,641	$55,976	SS,150	$0	$0	so	$0	so	$0	$0	$0	$0	$91,7671	

OPERATIONS AND MAINTENANCE														
landscape Maintenance	$12,663	Sl2,663	$12,663	So	so	so	$0	so	so	$0	$0	$0	S37,988	
Irrigation Repairs	$0	so	$0	so	so	so	so	So	so	so	so	$0	$0	
Plant Replacement	$0	so	so	so	so	so	so	$0	$0	$0	so	$0	$0	
Electric	S27	S29	$29	so	$0	$0	$0	So	$0	so	$0	$0	S85	
Streetlighting	$4,391	S4,391	$4,391	so	$0	$0	$0	so	$0	$0	so	$0	$13,172	
Irrigation Water	$1,433	$1,433	$986	so	$0	$0	$0	$D	$0	$0	$0	$0	$3,852	
Property Insurance	$949	so	so	so	$0	$0	$0	$0	so	so	$0	so	S949	
Field Management	Sl ,594	Sl,594	Sl,594	so	$0	so	so	so	so	so	so	so	S4,781	
lake & Wetland Maintenance	S975	Sl,450	S975	so	$0	$0	$0	so	so	$0	so	$0	S3,400	
Misc. Contingency	$0	$0	$0	So	$0	$0	so	$0	so	$0	so	$0	so	
Stormwater/Lake Rep.air	$0	so	$0	$0	$0	$0	$0	so	$0	$0	so	$0	$0	
Transfer Out	so	so	$0	$0	so	so	$0	So	$0	$0	$0	$0	$0	
TOTAL OPERATIONS AND MAINTENANCE	S22,030	S21,559	$20,637	$0	$0	$0	so	so	$0	so	so	$0	$64,226 1	

COMMUNITY DEVELOPMENT DISTRICT
      Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Se pt	 Tota l	

so

TOTAL EXPENDITURES	S52,671	S77,535	$25,787	$0	so	$0	so	so	so	so	$0	$0	Sl55,993 I	
EXCESS OFREVENUES OVER (UNDER) EXPENDmJRES I	
(S51,754)	
$ 5,148	
$277,308	
So	
$0	
so	
$0	
So	
so	
$0	
$0	
so	
s230,101 1	

10

SERIES 2005, SPECIAL ASSESSMENT REVENUE BONDS	
INTEREST RA TE:	5.65%	
MATURITY DATE:	5/1/2037	
RESERVE FUND DEFINITION	MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$50,000	
RESERVE FUND BALANCE	$102,637	

BONDS OUTSTANDING· 9/30/13	
$17,050,000	
LESS: PRINCIPAL PAYMENT 5/1/14	$0	
LESS: PRINCIPAL PAYMENT S/1/15	$0	
LESS: PRINCIPAL PAYMENT 4/1/16	($255,000)	
LESS: PRINCIPAL PAYMENT 9/21/18 (PREPAYMENT)	($1,790,000	
LESS: PRINCIPAL PAYMENT 4/4/19	($1,850,000	
LESS: PRINCIPAL REDUCTION BIFURCATION 4/18/19	($3,425,000	
LESS: SERIES 2005-1	($6,945,000	
LESS: SERIES 2005-2	($2,285,000	
CURRENT BONDS OUTSTANDING	$500,000	

SERIES 2005·2, SPECIAL ASSESSMENT REVENUE BONDS	
INTEREST RATE:	5.65%	
MATURITY DATE:	5/1/2037	
RESERVE FUND DEFINITION	50% MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$100,342	
RESERVE FUND BALANCE	$100,342	

BONDS OUTSTANDING· 4/18/19	
$2,285,000	
LESS: PRINCIPAL PAYMENT 5/1/19	($40,000}	
CURRENT BONDS OUTSTANDING	$2,245,000	

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	$40,750	
RESERVE FUND BALANCE	$37,982	

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)	
LESS: PRINCIPAL PAYMENT 9/21/18 (PREPAYMENT)	($550,000)	
LESS: PRINCIPAL PAYMENT 4/4/19	($1,550,000	
LESS: PRINCIPAL REDUCTION BIFURCATION 4/18/19	($6,210,000	
LESS: SERIES 2005-1	($6,610,000	
LESS: SERIES 2005-2	($715,000)	
CURRENT BONDS OUTSTANDING	$500,000	

SERIES 2007-2, SPECIAL ASSESSMENT REVENUE BONDS	
INTEREST RATE:	7.20%	
MATURITY DATE:	5/1/2038	
RESERVE FUND DEFINITION	50% MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$36,260	
RESERVE FUND BALANCE	$36,260	

BONDS OUTSTANDING - 4/18/19	
$71S,000	
LESS: PRINCIPAL PAYMENT 5/1/19	($10,000)	
CURRENT BONDS OUTSTANDING	$705,000	

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 OUTSTANDING - 2/27/18	
$3,490,000	
LESS: PRINCIPAL PAYMENT 5/1/19	($50,000)	
CURRENT BONDS OUTSTANDING	$3,490,000	

SERIES 2019, SPECIAL ASSESSMENT REVENUE BONDS	
INTEREST RATE:	3.625% - 4.85%	
MATURITY DATE:	5/1/2049	
RESERVE FUND DEFINITION	50% MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$101,595	
RESERVE FUND BALANCE	$101,595	

BONDS OUTSTANDING - 4/4/19	$3,230,000
CURRENT BONDS OUTSTANDING	$3,230,000	

SERIES 2019, SPECIAL ASSESSMENT REVENUE REFUNDING BONDS	
INTEREST RATE:	3.500%, 3.750%,4.100%, 4.125%	
MATURITY DATE:	5/1/1938	
RESERVE FUND DEFINITION	50% MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$503,604	
RESERVE FUND BALANCE	$503,604	

BONDS OUTSTANDING - 9/30/19	$13,095,000
CURRENT BONDS OUTSTANDING	$13,095,000	

COMMUNllY  DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2020

ON ROI!. ASSESSMENTS

471,595.26	245,598.00   $	1,050,007.00	1,767,200.26
443,299.54	230,862.12    $	987,006.58	1,661,168.24

2669%	7390%	5942%	100.00%

DATE	DISTIUBUTlON	
GROSSAMT	COMMISSIONS	DISC/PENALlY	INTEREST	NET RECEIPTS	O&MPortion	
2018 DSF Pof1ion 2019R	DSF Portion	Total	

11/12/19	
ACH	
$6,908.98	
$130.79	
$369.91	
$0.00	
$6,408.28	
$1,710.11	
$890.60	
$3,807.57	
$6,408.28	
11/22/19	ACH	$126,881.93	$2,436.14	$5,075.00	$0.00	$119,370.79	$31,855.30	$16,589.65	$70,925.84	$119,370.79	
12/06/19	ACH	$998,929.16	$19,179.47	$39,955.32	$0.00	$939,794.37	$250,793.63	$130,608.64	$558,392.10	$939,794.37	
12/23/19	ACH	$168,016.15	$3,232.49	$6,392.23	$0.00	S158,391.43	S42,268.35	$22,012.57	$94,110.51	$158,391.43	
						$0.00	SO.OD	$0.00	SO.OD	$0.00	
						$0.00	$0.00	so.co	$0.00	$0.00	
						$0.00	so.oo	$0.00	so.oo	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	so.oo	$0.00	$0.00	$0.00	
						$0.00	so.co	so.co	$0.00	$0.00	
	TOTAL	Sl,300,736.22	$24,978.89	S51,792.46	$0.00	$1,223,964 87	S326,627.39	$170,101.46	$727,236.02	$1,223,964.871	
											
73%	Gross Percent Coll
$	466,464.04	Salano, Remaining to Collect

DIRECT BILI. ASSESSMENTS

GOLDEN CAY, LLC
Net Assessments	$91,611.84	$18,340.72	$73,271.12	
DATE	DUE	CHECK	NET	AMOUNT	GENERAL	DEBT SERVICE
REC£lVEO	DATE	NO.	ASSESSED	RfCElVEO	FUND	FUND2019R	
12/16/19	11/1/19	1190	$45,805.92	$45,805.92	$9,170.36	$36,635.56
2/1/20	$22,902.96	$0.00	$0.00
5/1/20	$22,902.96	$0.00	$0.00	
$91,611.84	$45,805.92	$9,170.36	$36,635.56	

8LACKFIN WESTSIDE, LLC
Net Assessments	$1,183 .27	$1,183.27	
DATE	DUE	CHECK	NET	AMOUNT	GENERAL
RECEIVED	DATE	NO.	ASSESSED	RECEIVED	FUND	
11/1/19	$ 91.64	$0.00
2/1/20	$295.82	$0.00
5/1/19	$295.82	$0.00	
$1,183.28	so.co	$0.00	

COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2020

DIRECT BillASSESSMENTS

BOANERGE, LLC
Net Assessments	$185,092.20	$34,906.52	$110,920.00	$39,265.68	
DATE	DUE	CHECK	NET	AMOUNT	GENERAL	DEBT SERVICE	DEBTSfRVICE
RECEIVED	DATI:	NO.	ASSESSED	RECEMD	FUND	FUND2005-2	FUND2007-2	
11/1/19	$92,546.10	$0.00	$0.00	SO.DO
2/1/20	$46,273.05	$0.00	$0.00	$0.00
5/1/20	$46,273.05	$0.00	$0.00	$0.00	
$185,092.20	.00	$0.00	$0.00	$0.00	

MATTAM YO RLANDO,LLC			
Net	
Assessments	
$476,786.12	
$96,586.12	
$203,924.53	
$176,275.4	
DATI:
RECEIVED	DUE
DATI:	CHECK
NO.	NET
ASSESSED	AMOUNT
RECEIVED	GENERAL
FUND	DEBT SERVICE
FUND2019	DEBT SERVICE
FUND 2019R	
11/4/19	12/1/19	16466	$238,393.06	$238,393.06	$48,293.06	$101,962.26	$88,137.74	
	2/1/20		$119,196.53		$0.00	$0.00	$0.00	
	4/1/20		$119,196.53		$0.00	$0.00	$0.00	
			$476,786.12	S238,393.06	$48,293.06	$101,962.26	$88,137.74	

SUMMARY	TOTAL	GENERAL FUND	SERIES 2005-2	SERIES 2007-2	SERIES 2018	SERJES2019	SERIES 2019R	

TAX ROLL ASSESSED AMOUNT	
$1,661,16824	
$443,299.54	
$0.00	so.oo	
$230,862.12	
$0.00	
$9870, 06.5	
TAX ROLL ASSESSMENTS COLLECTED	$1, 223,964.87	$326,627.39	$0.00	$0.00	$170,101.46	$0.00	$727,236.0	
VARIANCE	($437,203.37)	($116,672.15)	$0.00	$0.00	($60,760.66)	$0.00	($259,770.SE	

DIRECT BILLED AMOUNT	
$754,673.43	
$151,016.63	
$110,920.00	
$39,265.68	
$0.00	
$203,924.53	
$249,546.5'	
GOLDEN CAV, LLC	$45,805.92	$9,170.36	SO.OD	$0.00	$0.00	$0.00	$36,635.5	
BLACKFIN WESTSIDE, LlC	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.0(	
BOANERGE, LLC	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.0(	
MATTAMY ORLANDO, LLC	$238,393.06	$48,293.06	$0.00	$0.00	$0.00	$101,962.26	$88,137.7	
DIRECT BILlASSESSMENTS COLLECTED	$284,19&98	$57,463.42	$0.00	$0.00	$0.00	$101,962.26	$124,7733	
VARIANCE	($47DA74.45)	($93,553.21}	($110,920.00)	($39,265.68)	$0.00	($101,962.27)	($124.n329	

Date	Re q uis it ion #	Contractor	Description
Fiscal Vear 2018

Req ulsltfon 

2/27/18

Mattamy Orlando LLC	Re imburse  De veloper  for construc tion relate d costs	$ 2,973,656.67

TOTAL	$ 2,973,656.67

fiscal Year 2018		
6/4/18	Transfer from COi		$	2,625.42	
7/1/18	Interest		$	0.49	
8/1/18	Interest		$	0.67	
9/1/18	Interest		$	0.67	
	TOTAL		2,627.25	

Project !Construction) Fund at 2/27/18	

$ 2,973,656.67	
		Interest Earned thru 09/30/18	$	2,627.25	
		Requisitions Paid thru 09/30/18	$ (2,973,656.67)	
		Remaining Project (Construction) Fund	    $	2,627.25 	

Date	Requisition #	Contractor	Description	Re5 utsltl on

Flscal Year 2019
8/29/19	Governmental Management Services  Invoice 331- Construction Management	2,633.16

TOTAL	$	2,633.16

Fiscal Vear 2019
10/1/18	Interest	$	0.65
11/1/18	Interest	$	0.67
12/1/18	Interest	$	0.65
1/1/19	Interest	s	0.67
2/1/19	Interest	$	0.67
3/1/19	Interest	s	0. 61
4/1/19	Interes t	$	0 . 67
5/1/19	Interest	$	0.65
6/1/19	Interest	$	0.67
7/1/19	Interest	$	0.65
8/1/19	Interest	$	0.56
9/1/19	Interest	$	0.40
TOTAL	$	7.52
Project !Construction) Fund at 9/30/18	$	2,627.25 Interest Earned thru 09/30/19	$		7.52
Requisitions Paid thru 09/30/19	$	(2,633.16)
Remaining Project (Construction) Fund	 $	1.61 

Date	Re q uisit ion #	Contractor	Des cription	Re q uisition Fiscal Year 2020
 	TOTAL	

Fiscal Vear 2020
TOTAl

Project (Construction) Fund at 9/30/19 Interest Earned thru 12/31/19 Requisitions Paid thru 12/31/19

Re ma ining Project (Construction) Fund

$	1.61
$
$

 	1.61 

Date	Requlsition #	Contractor	Description	Re quisition Fiscal Year 2019

5/21/19
8/29/19
8/29/19

Mattamy Orlando, LLC
Hanson Walter & Associates, Inc.
Governmental Management Services

Solara Phase 2 - Reimburse Developer for construction related costs
Project Construction Engineering Services
Invoice 332 - Construction Management

$  2,347,833.16
$	1,852.50
$	3,500.00

TOTAL	$ 2,353,185.66

Fiscal Year 2019		
5/1/19	Interest		$	620.79	
6/1/19	Interest		$	500 .65	
7/1/19	Inte rest		$	111.12	
7/11/19	Transfer from Cost of Issuance		$	6,020.75	
8/1/19	Interest		$	96.58	
9/1/19	Interest		$	77.53	
	TOTAL		$	7,427.42	
		
Project (Construction) Fund at 4/4/19	
$ 2,797,407.92	
		Interest Earned thru 09/30/19	$	7,427.42	
		Requisitions Paid thru 09/30/19	$ (2,353,185.66)	
		Remaining Project (Construction) Fund	   $	451,649.68 	

Date	Requisition#	Contractar	De scription Fiscal Year 2020

11/22/19	Hanson Walter & Associates, Inc.	Invoice# 5270411- Construction Engineering Services

TOTAL

Requisition

$	166 .25

$	166.25

Fiscal Year 2020 10/1/19
11/1/19
12/1/19

Jnterest Interest Interest

TOTAL

Project (Construction) Fund at 09/30/19 Interest Earned thru 12/31/19 Requisitions Paid thru 12/31/19

Remaining Project (Construction) Fund

$	66,82
$	57.55
$	55.69

$	180.06

$	451,649.68
$	18D.06
$	1166.25)

   $	451,663.49 

S ECTION 3

	Westside CDD		
	FY 2020		
	Direct Bill Status		
District
Westside	Landownder
Blackfin	Total O &M
$1,183	Total Debt
$0	Total Due
$1,183	
O&M	
Debt		
Total		
Paid	
	18 -2 5-27-3160-000 A- 00B0				Nov	$591.50		$0.00		$591.50		
	(Former Fairwlnds)	2005	$0		Feb	$295.75		$0.00		$295.75		
		2007	$0		May	$295.75		$0.00		$295.75		
					Total	51,183.00		50.00		$1,183.00		
	Golden Cay LLC
07 -25 - 27-5461-0001-00D O	$18,341	$73,271	$91,612	O&M
Nov	$9,170 .36	Debt	
$36,635.56	Total	
$45,805.92	Paid
Paid 12/13/19	
		2005	$52,640		Feb	$4,585.18		$18,317.78		$22,902.96		
		2007	$20,631		May	$4,585.18		$18,317.78		$22,902.96		
					Total	$18,340.72		$73,271.12		$91,611.84		

Mattamy
1 B-25- 27-4941-0001- FDlO	
$96,586	
$380,200	
$476,786	

O&M
Nov	$48,293 .06	
Debt	

$190,100.00	
Total	

$238,393.06	

Paid
Paid 11/1/19	
		2019	$176,275.47		Feb	$24,146.53		$95,050.00		$119,196.53	Paid 1/22/20	
		2019	$203,924.53		May	$24,146.5]		$95,050.00		$119,196.53		
					Total	$96,586.12		$380,200.00		$476,786.12		
					O&M	Debt		Total		Paid	
	Boanerge				Nov	$17,453 .26		$75,092.84		$92,546.10		
	07·25-27-5461-0001-0015	O&M	$34,907	$185,092	Feb	$8,726.63		$37,546.42		$46,273.05		
		2005 Debt	$110,920		May	$8,726.63		$37,546.42		$46,273.05		
		2007 Debt	$39,266						$185,092.20