Westside Community Development District

Agenda March 1, 2022

AGENDA

Westside
Community Development District

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

February 22, 2022

Board of Supervisors Westside Community Development District

Dear Board Members:

The Board of Supervisors of Westside Community Development District will meet Tuesday, March 1, 2022 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 Individuals to Fulfill Seats #2, #3 & #5
Administration of Oaths of Office to Newly Appointed Supervisor(s)
Election of Officers
Consideration of Resolution 2022-01 Electing Officers
Approval of Minutes of the August 3, 2021 Meeting
Ratification of Agreement with Berger, Toombs, Elam, Gaines & Frank, LLC to Provide Auditing Services for the Fiscal Year 2021
Ratification of Data Sharing and Usage Agreement with the Osceola County Property Appraiser
Consideration of Right of Way Utilization Interlocal Agreement with Osceola County
Staff Reports
Attorney
Presentation of Memorandum Regarding New Statutory Requirement
Engineer
Consideration of Proposal for Stormwater Needs Analysis
District Manager's Report
Approval of Check Register
Balance Sheet and Income Statement
Discussion of Direct Bill Status
Presentation of Arbitrage Rebate Calculation Reports
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 acceptance of resignation of Brooks Tolbert. A copy of the resignation letter is enclosed for your review. Section B is the appointment of individuals to fulfill Seats #2, #3 & #5 and Section C is the administration of Oaths of Office to the newly appointed Supervisor(s). There is no back-up material. Section D is the election of officers and Section E is the consideration of Resolution 2022-01 electing officers. A copy of the Resolution is enclosed for your review.

The fourth order of business is the approval of the minutes of the August 3, 2021 meeting. The minutes are enclosed for your review.

The fifth order of business is the ratification of agreement with Berger, Toombs, Elam, Gaines & Frank to provide auditing services for the Fiscal Year 2021. A copy of the agreement is enclosed for your review.

The sixth order of business is the ratification of the Data Sharing and Usage Agreement with the Osceola County Property Appraiser. A copy of the agreement is enclosed for your review.

The seventh order of business is the consideration of the Right of Way Utilization Interlocal Agreement with Osceola County for landscape, hardscape, specialty street signs and  irrigation. A copy of the agreement is enclosed for your review.

The eighth order of business is the Staff Reports. Section A is the Attorney's Report. Sub-Section 1 includes the memorandum regarding the new statutory requiement for special  districts for your review. Section Bis the Engineer's Report. Sub-Section 1 is the consideration Section C is the District Manager's Report. Sub-Section 1 is the check register for approval and Sub-Section 2 is the balance sheet and income statement. Both items will be provided under separate cover. Sub-Section 3 is the discussion of the direct bill status. A copy of the summary will be provided under separate cover. Sub-Section 4 is the presentation of arbitrage rebate calculation reports for the Series 2005, 2007 and 2019 bonds. The reports are 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,
District Manager

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

Enclosures

S E.C	TION Ill ·

S	ECTION D·

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RESOLUTION 2022-01

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 March 1, 2022 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 1st DAY OF MARCH, 2022.

Chairman/Vice Chairman

Secretary/ Assistant Secretary

M INUTES

·-,..m	z..J• a:		··	- --

MINUTES OF MEETING WESTSIDE
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Westside Community Development District was held Wednesday, August 3, 2021 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:

Tom Franklin Scott Stewart Robert Bagwell

Also present were:

Jason Showe Kristen Trucco Mark Vincutonis William Viasalyers Robbie Newberry

Chairman
Vice Chairman Assistant Secretary

District Manager District Counsel District Engineer Field Manager Mattamy Homes

FIRST ORDER OF BUSINESS	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 Individuals to Fill Seats 2, 3 & 5
Administration of Oath of Office for Newly Appointed Supervisors
Consideration of Resolution 2021·06 Electing Officers
This item was tabled.

FOURTH ORDER OF BUSINESS	Approval of the Minutes of the April 6, 2021
Meeting

On MOTION by Mr. Franklin seconded by Mr. Stewart with all in favor, the Minutes of the April 6, 2021 meeting, were approved as presented.

FIFTH ORDER OF BUSINESS	Public Hearing

On MOTION by Mr. Stewart seconded by Mr. Franklin with all in favor, the public hearing was opened.

Consideration of Resolution 2021-07 Adopting the Fiscal Year Budget and Relating to the Annual Appropriations
Mr. Showe stated Resolution 2021-07 adopts the budget for Fiscal Year 2022.  The current proposed budget is behind the resolution and there is no proposed assessment increase. There being no comments or questions from the public, the Board took the following action.

On MOTION by Mr. Franklin seconded by Mr. Stewart with all in favor, Resolution 2021-07 Adopting the Fiscal Year Budget and Relating to the Annual Appropriations, was approved.

Consideration of Resolution 2021-08 Imposing Special Assessments and Certifying an Assessment Roll
Mr. Showe stated Resolution 2021-08 levies the assessments and attached to the resolution is the budget you just adopted in its final form and the tax roll that will be provided to the Tax Collector to place those assessments on the non-ad valorem section of the tax bill.
There being no comments or questions from the public, the Board took the following
action.

On MOTION by Mr. Franklin seconded by Mr. Stewart with all in favor, Resolution 2021-08 Imposing Special Assessments and Certifying an Assessment Roll, was approved.

On MOTION by Mr. Franklin seconded by Mr. Stewart with all in favor, the public hearing was closed.

SIXTH ORDER OF BUSINESS	Review and Acceptance of Fiscal Year 2020
Audit Report
Mr. Showe stated next is review and acceptance of the Fiscal Year 2020 audit. We transmitted the report to the State prior to the statutory deadline. We have had the same findings in our audits for the last ten years, which is the inability to make the full Debt Service payments

2

due to some foreclosures. We have a management response and cleared a lot of those up and going forward we don't believe there will be any issues. There is only Series 2005-2 and 2007-2 outstanding and they have done some forgiveness on some of those bonds and we only  have what is remaining on the properties out there.
Ms. Trucco stated we have reviewed it and it looks good to us and we are in good shape.
There are no issues.

On MOTION by Mr. Franklin seconded by Mr. Bagwell with all in favor, the Fiscal Year 2020 Audit Report, was accepted.

SEVENTH ORDER OF BUSINESS	Staff Reports
Attorney
Presentation of Notice of Dropping Party
Ms. Trucco stated we have no legal news to report to the Board except we just included this pleading, which is a notice of dropping the CDD as a party to complaint. This was for foreclosure, we reached out to opposing Counsel and explained that we were wrongfully added and should be removed because our lien, as a government entity, has superior placement above any other lien on the property.

Engineer
Mr. Vincutonis stated Jason and I spoke a week or so ago and this is Robbie Newberry here, representing Mattamy. He provided Jason a document for South Florida  Water Management District as part of Solara Phase 4. A stormwater management pond that  was partially built with Phase 2 as part of the engineer's report and partially funded with bond dollars for Phase 2 was contemplated to be owned and maintained by the CDD going forward. As part of this application to the Water Management District they requested signoff from the CDD indicating that they would own and maintain it. Jason and I talked about it and verified that and then went to the next level looking at the project as a whole what is proposed for the CDD to be maintaining. Mattamy has gotten back to us and said set it up similarly to what Solara 1 & 2, which is basically perimeter landscape tracts, stormwater pond and that is pretty much it. Robbie is working on that graphic to bring to the Board as far as future tracts, but as far as the letter for the Water Management District I don't know what the timeframe is or what we can do to speed

3

that along to help Mattamy, so they are not sitting there because I think that is an active comment they have.
Mr. Newberry stated it is just for the pond itself they are looking for at this point, not the perimeter tracts. As far as onsite it is going to be the HOA.
Mr. Showe stated as long as the Engineer is comfortable, we can sign it and get it in. We just wanted to make sure you were comfortable with it.
Mr. Franklin stated because of the bonding it has to go to the CDD first, right?
Mr. Showe stated because these are stormwater tracts they will be owned by the CDD. Ms. Trucco asked has the stormwater tract been transferred yet to the CDD? It has not,
right?
Mr. Vincutonis stated it is still under construction.
Mr. Newberry stated it is under permitting so final platting hasn't even begun to assess
where the exact tract lines are on the perimeters. We have had a preliminary plat go through the County now we are under the site development plan review process. I would say September construction timeframe.
Ms. Trucco asked is it a waiver they are requesting or something of that nature?
Mr. Showe stated I think it is an acknowledgement that the CDD will own and maintain the stormwater pond as part of the water management system.
Ms. Trucco stated the District can't take ownership until the infrastructure and property is complete. That sounds safe to go forward with.

Manager
Approval of Check Register
Mr. Showe presented the check register from March 21, 2021 through July 28, 2021 in the amount of $801,895.63.

On MOTION by Mr. Franklin seconded by Mr. Stewart 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.

Discussion of Direct Bill Status

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AtJgust 3, 2021	Westside Community Development District

A copy of the direct bill status was included in the agenda package.

Presentation of Number of Registered Voters-1,193
A copy of the letter from the Supervisor of Elections indicating that there are 1,193 registered voters residing within the District was included in the agenda package.

Approval of Fiscal Year 2022 Meeting Schedule
Mr. Showe stated the Fiscal Year 2022 meeting schedule is in your agenda and it is the same schedule as in the past on the first Tuesday and if there is not a business reason to meet, we will cancel the meeting.

On MOTION by Mr. Bagwell seconded by Mr. Stewart with all in favor, the Fiscal Year 2022 meeting schedule reflecting meetings on the first Tuesday of each month, was approved.

Field Operations
Mr. Viasalyers stated at the intersection of Goodman and Westside there was some construction that damaged the irrigation. Toho came out and shut it off, Yellowstone made the repair yesterday and they are working with Toho to get that back on.

EIGHTH ORDER OF BUSINESS	Supervisor's Requests
Mr. Stewart asked are we going to meet in October?
Mr. Showe stated at this time I don't know that we have any business for the Board to conduct and we will keep you updated. I'm not sure we will have the September or October meeting.

NINTH ORDER OF BUSINESS
There being none,

TENTH ORDER OF BUSINESS
There being none,

Other Business

Adjournment

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August 3, 2021	Westside Community Development District

On MOTION by Mr. Stewart seconded by Mr. Franklin with all in favor the meeting adjourned at 11:16 a.m.

Secretary/Assistant Secretary	Chairman/Vice Chairman

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S ECTION V

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tt Berger, Toombs, Elam, Gaines & Frank
Certified Public Accountants  PL
600 Citrus Avenue
Suite 200
Fort Pierce, Florida 34950
7721461-6120 II 461-1155
FAX: 7721468-9278

September 16, 2021

Westside Community Development District Governmental Management Services
219 E Livingston Street Orlando, FL 32801

The Objective and Scope of the Audit of the Financial Statements

You have requested that we audit the financial statements of Westside Community Development District, which comprise governmental activities and each major fund as of and for the year ended September 30, 2021 which collectively comprise the basic financial statements. We are pleased to confirm our acceptance and our understanding of this audit engagement by means of this letter for the year ending September 30, 2021.

The objectives of our audit are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but Is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with auditing standards generally accepted in the United States of America (GAAS) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users made on the basis of these financial statements. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

The Responsibilities of the Auditor

We will conduct our audit in accordance with (GAAS). Those standards require that we comply with applicable ethical requirements. As part of an audit in accordance with GAAS, we exercise professional judgement and maintain professional skepticism throughout the audit. We also:

Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion.

Member AICPA

Fort Pierce I Stuart
Member AICPA Division for CPA Firms Private Companies practice Section

Member FICPA

f	Berger, Toombs, Elam,
,OJ Gaines & Frank

Westside Community Development District September 16, 2021
Page 2

Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances but not for the purpose of expressing an opinion on the effectiveness of the District's internal control. However, we will communicate to you in writing concerning any significant deficiencies or material weaknesses in internal control relevant to the audit of the financial statements that we have identified during the audit.

Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

Conclude, based on the audit evidence obtained, whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District's ability to continue as a going concern for the reasonable period of time.

Because of the inherent limitations of an audit, together with the inherent limitations of internal control, an unavoidable risk that some material misstatements may not be detected exists, even though the audit is properly planned and performed in accordance with GAAS.

We will maintain our independence in accordance with the standards of the American Institute of Certified public Accountants.

S:Eb Berger, Toombs, Elam,
Gaines & Frank

Westside Community Development District September 16, 2021
Page 3

The Responsibilities of Management and Identification of the Applicable Financial Reporting Framework

Management is responsible for:

Identifying and ensuring that the District complies with the laws and regulations applicable to its activities, and for informing us about all known violations of such laws or regulations, other than those that are clearly inconsequential;

The design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the District involving management, employees who have significant roles in internal control, and others where the fraud could have a material effect on the financial statements; and

Informing us of its knowledge of any allegations of fraud or suspected fraud affecting the District received in communications from employees, former employees, analysts, regulators, short sellers, vendors, customers or others.

The Board is responsible for informing us of its views about the risks of fraud within the entity, and its knowledge of any fraud or suspected fraud affecting the entity.

Our audit will be conducted on the basis that management acknowledges and understands that  it has responsibility:

To evaluate subsequent events through the date the financial statements are issued or available to be issued, and to disclose the date through which subsequent events were evaluated in the financial statements. Management also agrees that it will not conclude on subsequent events earlier than the date of the management representation letter referred to below;

For the design, implementation and maintenance of internal control relevant to the preparations of fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; and

To provide us with:

Access to all information of which management is aware that is relevant to the preparation and fair presentation of the financial statements including information relevant to disclosures;

Draft financial statements, including information relevant to their preparation and fair presentation, when needed to allowed for the completion of the audit in accordance with the proposed timeline;

C-: Berger, Toombs, Elam,
<:r;., Gaines & Frank

Westside Community Development District September 16, 2021
Page 4

Additional information that we may request from management for the purpose of the audit; and

Unrestricted access to persons within the District from whom we determine it necessary to obtain audit evidence.

As part of our audit process, we will request from management written confirmation concerning representations made to us in connection with the audit, including among other items:

That management has fulfilled its responsibilities as set out in the terms of this arrangement letter; and

That it believes the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole.

Reporting

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

Records and Assistance

During the course of our engagement, we may accumulate records containing data that should be reflected in the Westside Community Development District books and records. The District will determine that all such data, if necessary, will be so reflected. Accordingly, the District will not expect us to maintain copies of such records in our possession.

The assistance to be supplied, including the preparation of schedules and analyses of accounts, has been discussed and coordinated with Katie Costa. The timely and accurate completion of this work is an essential condition to our completion of the audit and issuance of our audit report.

Other Relevant Information

In accordance with Government Auditing Standards, a copy of our most recent peer review report has been provided to you, for your information.

Either party may unilaterally terminate this agreement, with or without cause, upon sixty (60) days written notice subject to the condition that the District will pay all invoices for services rendered prior to the date of termination.

c-: l

r--	Be rger, Toombs, Elam,
"'OI Gaines & Frank

Westside Community Development District September 16, 2021
Page 5

Fees, Costs and Access to Workpapers

Our fees for the services described above are based upon the value of the services performed and the time required by the individuals assigned to the engagement, plus direct expenses. Invoices for fees will be submitted in sufficient detail to demonstrate compliance with the terms of this engagement. Billings are due upon submission. Our fee for the services described in this letter for the year ending September 30, 2021 will not exceed $3,925, unless the scope of the engagement is changed, the assistance which Westside Community Development District has agreed to furnish is not provided, or unexpected conditions are encountered, in which case we will discuss the situation with you before proceeding. All other provisions of this letter will survive any fee adjustment.

In the event we are requested or authorized by Westside Community Development District or are required by government regulation, subpoena, or other legal process to produce our documents or our personnel as witnesses with respect to our engagement for Westside Community Development District, Westside Community Development District will, so long as we are not a party to the proceeding in which the information is sought, reimburse us for our professional time and expenses, as well as the fees and expenses of our counsel, incurred in responding to such requests.

The audit documentation for this engagement is the property of Berger, Toombs, Elam, Gaines, & Frank and constitutes confidential information. However, you acknowledge and grant your assent that representatives of the cognizant or oversight agency or their designee, other government audit staffs, and the U.S. Government Accountability Office shall have access to the audit documentation upon their request and that we shall maintain the audit documentation for a period of at least three years after the date of the report, or for a longer period if we are requested to do so by the cognizant or oversight agency.

Access to requested documentation will be provided under the supervision of Berger, Toombs, Elam, Gaines, & Frank audit personnel and at a location designated by our Firm.

,QI	Gaines & Frank

Westside Community Development District September 16, 2021
Page 6

Information Security- Miscellaneous Terms

Berger, Toombs, Elam, Gaines & Frank is committed to the safe and confidential treatment of Westside Community Development District's proprietary information. Berger, Toombs, Elam, Gaines & Frank is required to maintain the confidential treatment of client information in accordance with relevant industry professional standards which govern the provision of services described herein. Westside Community Development District agrees that it will not provide Berger, Toombs, Elam, Gaines & Frank with any unencrypted electronic confidential or proprietary information, and the parties agree to utilize commercially reasonable measures to maintain the confidentiality of Westside Community Development District's information, including the use of collaborate sites to ensure the safe transfer of data between the parties.

If any term or provision of this arrangement letter is determined to be invalid or unenforceable, such term or provision will be deemed stricken and all other terms and provisions will remain in full force and effect.

Because Berger, Toombs, Elam, Gaines & Frank will rely on Westside Community Development District and its management and Board of Supervisors to discharge the foregoing responsibilities, Westside Community Development District holds harmless and releases Berger, Toombs, Elam, Gaines & Frank, its partners, and employees from all claims, liabilities, losses and costs arising in circumstances where there has been a known misrepresentation by a member of Sampson Creek Community Development District's management, which has caused, in any respect, Berger, Toombs, Elam, Gaines & Frank's breach of contract or negligence. This provision shall survive the termination of this arrangement for services.

This letter constitutes the complete and exclusive statement of agreement between Berger, Toombs, Elam, Gaines, & Frank and Westside Community Development District, superseding all proposals, oral or written, and all other communications, with respect to the terms of the engagement between the parties.

,O,, Gaines & Frank

Westside Community Development District September 16, 2021
Page 7

Please sign and return the attached copy of this letter to indicate your acknowledgment of, and agreement with, the arrangements for our audit of the financial statements including our respective responsibilities.

Sincerely,

0, .	"' Jll

2	Jam./ocl r1M1v
BE     ER, S,	ELAM, GAINES & FRANK
J . W. Gaines, CPA

Confirmed on behalf of the addressee:

- - - - - - - - - - - - - ·---

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

11 6815 Dairy Road Zephyrhills, FL 33542
1  (813) 788-2155
A  (813) 782-8606

Report on the Firm's System of Quality Control

To the Partners	October 30, 2019
Berger, Toombs, Elam, Gaines & Frank, CPAs, PL
and the Peer Review Committee of the Florida Institute of Certified Public Accountants

We have reviewed the system of quality control for the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank, CPAs, PL, (the firm), In effect for the year ended May 31, 2019. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards).

A summary of the nature, objectives, scope, limitations of, and the procedures performed in a System Review as described in the Standards may be found at aicpa.org/prsummary. The summary also includes an explanation of how engagements identified as not performed or reported in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating.

Finn's Responsibility

The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported in conformity with professional standards, when appropriate, and for remediating weaknesses in its system of quality control, if any.

Peer Reviewer's Responsibility

Our responsibility is to express an opinion on the design of the system of quality control, and the firm's compliance therewith based on our review.

Required Selections and Considerations

Engagements selected for review included engagements performed under Government Auditing Standards, including a compliance audit under the Single Audit Act.

As a part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in determining the nature and extent of our procedures.

Opinion

In  our  opinion,  the  system  of  quality   control   for   the   accounting   and   auditing   practice·   of Berger, Toombs, Elam, Gaines & Frank, CPAs, PL, in effect for the year ended May 31, 2019, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies), or fail. Berger, Toombs, Elam, Gaines & Frank, CPAs, PL has received a peer review rating of pass.

Member American Institute of Certified Public Accountants (AICPA) and Florido Institute of Certified Public Accountants (FICPA) National Association of Certified Valuation Analysts (NACVA)

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ADDENDUM TO ENGAGEMENT LETTER BETWEEN BERGER, TOOMBS, ELAM, GAINES AND FRANK AND WESTSIDE COMMUNITY DEVELOPMENT DISTRICT
(DATED SEPTEMBER  16, 2021)

Public Records. Auditor shall, pursuant to and in accordance with Section 119.0701, Florida Statutes, comply with the public records laws of the State of Florida, and specifically shall:

Keep and maintain public records required by the District to perform the services or work set forth in this Agreement; and

Upon the request of the District's custodian of public records, provide the District with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes, or as otherwise provided by law; and

Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed  except  as authorized by law for the duration of the contract term and following completion of the Agreement if the Auditor does not transfer the records to the District; and

Upon completion of the Agreement, transfer, at no cost to the District, all public records in possession of the Auditor or keep and maintain public records required by the District to perform the service or work provided for in this Agreement. If the Auditor transfers all public records to the District upon completion of the Agreement, the Auditor shall destroy any duplicate public records that are exempt or confidential and exempt from public disclosure requirements. If the Auditor keeps and maintains public records upon completion of the Agreement, the Auditor shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the District, upon request from the District's  custodian of public records, in a format that is compatible with the information technology systems of the District.

Auditor acknowledges that any requests to inspect or copy public records relating to this Agreement must be made directly to the District pursuant to Section 119.0701(3), Florida Statutes. If notified by the District of a public records request for  records not in the possession of the District but in possession of the Auditor, the Auditor shall provide such records to the District or allow the records to be inspected or copied within a reasonable time. Auditor acknowledges that should Auditor fail to provide the public records to the District within a reasonable time, Auditor may be subject to penalties pursuant to Section 119.10, Florida Statutes.

IF THE AUDITOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE AUDITOR'S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO TIDS AGREEMENT/CONTRACT, THE AUDITOR MAY CONTACT THE CUSTODIAN OF PUBLIC RECORDS FOR THE DISTRICT AT:

GMS-CF,LLC
219 E LIVINGSTON STREET ORLANDO, FL 32801
TELEPHONE:· 407-841-5524

Auditor: J.W. Gaines

By:			Title:  Direc7		

District: Westside CDD

By:	 	

Title: --------

Date: September 16, 2021	Date: --------

SECTION VI

KATRINA	SCARBOROUGH, CFA, CCF, MCF
OSCEOLA COUNTY PROPERTY APPRAISER

Westside CDD

This Data Sharing And Usage Agreement, hereafter referred to as" Agreement," establishes the terms and conditions under which the Westside CDD, hereafter referred to as agency, can acquire and use Osceola County Property Appraiser (OCPA) data that is exempt from Public Records disclosure as defined in FS 119.071.
Please note the referenced statute has amended as of October 1, 2021. The paragraph below reflects the changes.

The confidentiality of personal identifying and location information including: names, mailing address, or any other descriptive property information that may reveal identity or home address pertaining to parcels owned by individuals that have received exempt/confidential status, hereafter referred to as confidential personal identifying and location information, will be protected as follows:
The agency will not release confidential personal identifying and location information that may reveal identifying and location information of individuals exempted from Public Records disclosure.
The agency w.ill not present the confidential personal identifying and location information in the results of
data analysis (including maps) in any manner that would reveal personal identifying and location information of individuals exempted from Public Records disclosure.
The agency shall comply with all State laws and regulations governing the confidentiality of personal identifying and location information that is the subject of this Agreement.
The agency shall ensure any employee granted access to confidential personal identifying and location information is subject to the terms and conditions of this Agreement.
The agency shall ensure any third party granted access to confidential personal identifying and location information is subject to the terms and conditions of this Agreement. Acceptance of these terms must be provided in writing to the agency by the third party before personal identifying and location information is released.
The terms of this Agreement shall commence on January 1, 2022 and shall run until December 31, 2022, the date if signature by the parties notwithstanding. This Agreement shall not automatically renew. A new agreement will be provided annually for the following year.
IN WITNESS THEREOF, both the Osceola County Property Appraiser, through its duly authorized representative, and the agency, through its duly authorized representative, have hereunto executed this Data Sharing and Usage Agreement as of the last below written date.

OSCEOLA COUNTY PROPERTY APPRAISER

WestsideC

Signature:_ _

_ _ _ _

_ _ _ _ _ _

Signa   tu :.5     /   'f	

Print:	Katrina S. Scarborou gh

Print: 	J	S ho\6

Date:_ _ _

_ _ _ _

_ _ _ _ _ _

Title: 'D,

,1 .,,. ,M"'-i ,

Date: I }-r 7 / '1
Please returned signed original copy, no later than January 31, 2022

2505 E IRLO BRONSON MEMORIAL HWY, KISSIMMEE, FL 34744	(407) 742-5000 INFO@PROPERTY-APPRAISER.ORG • PROPERTY-APPRAISER.ORG

THIS INSTRUMENT PREPARED BY AND RETURN TO:
Shannon M. Charles Assistant County Attorney
Osceola County Attorney' s Office I Courthouse Square, Suite 4700 Kissimmee, Florida 34741

RIGHT OF WAY UTILIZATION INTERLOCAL AGREEMENT
FOR LANDSCAPE, HARDSCAPE, SPECIALTY STREET SIGNS AND IRRIGATION

This Agreement made and entered into this 10th day of February, 2022, by and between OSCEOLA COUNTY, 1 Courthouse Square Suite 3100 Kissimmee, Florida 34741, hereinafter referred to as the "COUNTY" and the Westside Community Development District hereinafter referred to as the "LICENSEE".
The COUNTY'S issuance of a right of way utilization permit to the LICENSEE is subject to the terms and conditions of this Agreement and the right of way utilization regulations adopted by the COUNTY in the Land Development Code for the following described limits and as graphically shown on Exhibit "A":
Name of Roadway: Wests.ide Boulevard and Student Drive Limits of Works: Landscaping, Hardscape and Irrigation
The LICENSEE is a community development district within the boundaries of real property described in Ordinance Number 04-34. This Agreement runs with the LICENSEE's real property boundary described in Exhibit "B" attached hereto.

CONDITIONS OF PERMIT
The LICENSEE shall be responsible to maintain all sod, landscaping, hardscaping (sidewalks and pathways), specialty street signs and irrigation improvements within in the limits of works in the entire right of way regardless if the LICENSEE installed the improvements. The LICENSEE shall not be responsible to maintain, utilities, drainage systems, curbs and curb ramps, travel lane pavement, standard regulatory signage and striping, or traffic control devices and traffic signals. Specialty street signs, if proposed shall be regulatory signs which comply with the MUTCD, latest edition and FOOT Standards, latest edition with the exception of the sign post and decorative panels behind or backing the sign face.

The LICENSEE shall not, while installing or maintaining the landscaping, hardscape (sidewalks and pathways), specialty street signs and/or irrigation, damage or disturb any portion of the COUNTY right of way without prior written approval by the COUNTY and the COUNTY's prior written approval of a plan to restore the disturbed area.

Nothing contained herein or by virtue of the installation and/or maintenance of the landscaping, hardscape (sidewalks and pathways), specialty street signs and/or irrigation shall give or grant the LICENSEE any prescriptive or adverse right, title or interest in the COUNTY right of way. Neither this Agreement, nor any other permits issued by the COUNTY to the LICENSEE shall create any property right in the COUNTY's right of way.

The improvements and associated service area governed by this agreement shall be identified on a Site Development Plan (SDP) reviewed and approved in accordance with the County Land Development Code. The improvements shall be constructed as shown on SDP 21-0080, in accordance with all specifications and design standards that are part of SDP 21-0080.

The installation shall be constructed and maintained in such a manner as it will not interfere with the intended use of the COUNTY right of way or create a safety hazard for the use of the COUNTY right of way by the Public.

If any of the LICENSEE'S landscape, hardscape (sidewalks and pathways), specialty street signs, and/or irrigation improvements cause a safety hazard, cause damage to any other improvements within the COUNTY right of way, or interfere with any construction, reconstruction, alteration, modification or improvement by the COUNTY, the hazard or interference shall be removed or relocated by LICENSEE within 24 hours of receipt of notification from the COUNTY at LICENSEE's expense. Failure to remove or relocate the hazard or interference within the said 24 hour period shall entitle the COUNTY to remove the specific hazard or interference and the LICENSEE shall reimburse any costs incurred by the COUNTY for such removal or relocation. Failure to remove or relocate the hazard or interference within 24 hours of receipt of notice from the COUNTY, and failure to reimburse the COUNTY for the cost incurred by the COUNTY to remove or relocate the hazard or

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interference, shall each be cause for the following actions by the COUNTY: immediate termination of this Agreement and the permit by the COUNTY; enforcement of the terms of this agreement through the Osceola County Code Enforcement Board; or enforcement of this agreement in accordance with the laws of the State of Florida.

If the hazard that is created by the installation or maintenance of the permitted landscaping, hardscaping (sidewalks and pathways), specialty street signs, and/or irrigation improvements is determined by the COUNTY, in its sole and absolute discretion, to be of such significance that it is creating an immediate danger to users of the right of way or any improvements within the right of way, the COUNTY may immediately, and without prior notice to the LICENSEE, remove or eliminate said hazard and require the LICENSEE to reimburse the COUNTY for all cost associated with the removal or elimination of that hazard. Failure to reimburse the COUNTY for the cost incurred by the COUNTY to remove or eliminate the hazard shall be cause for the following actions by the COUNTY: immediate termination of this Agreement and the permit by the COUNTY; enforcement of the terms of this agreement through the Osceola County Code Enforcement Board; or enforcement of this agreement in accordance with the laws of the State of Florida.

The landscaping, hardscape (sidewalks and pathways), specialty street signs, and/or irrigation improvements within the COUNTY right of way shall be located and maintained in such a manner as to not create a sight distance problem for existing or future driveway or road connections. Sight distance standards shall be those set forth in the latest edition of the FDOT Design Standards or County Land Development Code. Upon receipt of notice from the COUNTY that landscaping, hardscape (sidewalks and pathways), specialty street signs, and/or irrigation improvements installed by the LICENSEE creates a sight distance safety hazard, LICENSEE shall remove and relocate LICENSEE's improvements at LICENSEE's sole cost and expense, to the extent necessary to comply with the latest edition of the FDOT Design Standards and/or Land Development Code sight distance regulations. Removal and relocation shall be completed within 24 hours of the LICENSEE's receipt of the COUNTY's notice. Failure to remove and relocate non-compliant improvements within  24 hours shall be cause for the following actions by the COUNTY: immediate termination of this Agreement and the permit by the COUNTY; enforcement of the terms of this agreement through the Osceola
3IPage

County Code Enforcement Board; or enforcement of this agreement in accordance with the laws of the State of Florida.

Irrigation systems installed by the LICENSEE in the COUNTY right of way are not listed with utility relocation companies and as such may be damaged by other right of way users, licensees and/or easement holders. The COUNTY will not be responsible for any damage to the LICENSEE's irrigation systems installed in conjunction with this Agreement resulting from the issuance by the COUNTY of a right of way utilization permit and/or Site Development Plan Approval to any such user or resulting from any other user's activities within the COUNTY right of way. The LICENSEE agrees that before installation of any improvements within the right of way, LICENSEE will contact "Sunshine State One Call" and withhold commencement of work until all underground utilities have been properly located and marked.

The LICENSEE agrees to be liable for any and all damages, losses, and expenses incurred, by the COUNTY, caused by the acts and/or omissions of the LICENSEE, or any of its employees, agents, sub-contractors, representatives, volunteers, or the like. To the extent permitted by law, the LICENSEE agrees to indemnify, defend and hold the COUNTY harmless for any and all claims, suits, judgments or damages, losses and expenses, including but not limited to, court costs, expert witnesses, consultation services and attorney's fees, arising from any and all acts and/or omissions of the LICENSEE, or any of its employees, agents, sub-contractors, representatives, volunteers, or the like. Said indemnification, defense, and hold harmless actions shall not be limited by any insurance amounts required hereunder.

INSURANCE
The LICENSEE shall not commence any installation and/or maintenance work in connection with this Agreement until it has obtained all of the following types of insurance and has provided proof of same to the COUNTY, in the form of a certificate prior to the start of any work, nor shall the LICENSEE allow any subcontractor to commence work on its subcontract until all similar insurance required of the subcontractor has been so obtained and approved. All insurance policies shall be with insurers qualified and doing business in Florida.

The LICENSEE shall maintain the following types of insurance, with the respective minimum limits:

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AUTOMOBILE LIABILITY: Combined Property Damage and Bodily Injury, One Million Dollars ($1,000,000.00)-Any Auto:

GENERAL   LIABILITY:	One Million Dollars ($1,000,000.00) each occurrence:

DAMAGE TO RENTED PREMISES - Fifty Thousand Dollars ($50,000.00) Any single occurrence:

MEDICAL EXPENSES: Five Thousand Dollars ($5,000.00), any one person;

PERSONAL	&	ADVERTISING	INJURY: ($1,000,000.00);

One	Million	Dollars

GENERAL AGGREGATE: One Million Dollars ($1,000,000.00);

PRODUCTS - COMPLETED OPERATIONS AGGREGATE; One Million Dollars ($1,000,000.00)

EXCESS/UMBRELLA COVERAGE: One Million Dollars ($1,000,000.00); and,

WORKERS' COMPENSATION: Employers liability insurance which covers the statutory obligation for all persons engaged in the performance of the work required hereunder with limits not less than $1,000,000.00 per occurrence. Evidence of qualified self-insurance status will suffice for this subsection. The LICENSEE understands and acknowledges that it shall be solely responsible for any and all medical and liability costs associated with an injury to itself and/or to its employees, subcontractors, volunteers, and the like, including the costs to defend the COUNTY in the event of litigation against same.

The LICENSEE shall name the "Osceola County Board of County Commissioners" as additional insured, to the extent of the services to be provided hereunder, on all required insurance policies, and provide the COUNTY with proof of same.

The LICENSEE shall provide the COUNTY's Procurement Services with a Certificate of Insurance evidencing such coverage for the duration of this Agreement. Said Certificate of Insurance shall be dated and show:

The name of the insured LICENSEE,
The specified job by name and job number,
The name of the insurer,
The number of the policy,
The effective date,

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The termination date,
A statement that the insurer will mail notice to the COUNTY at least thirty (30) days prior to any material changes in the provisions or cancellation of the policy.
The Certificate Holders Box must read as follows. Any other wording in the Certificate Holders Box shall not be acceptable.

Osceola County Board of County Commissioners c/o Director of Human Resources
1 Courthouse Square, Suite 4200
Kissimmee, Florida 34741

Receipt of certificates or other documentation of insurance or policies or copies of policies by the COUNTY, or by any of its representatives, which indicates less coverage than is required, does not constitute a waiver of the LICENSEE's obligation to fulfill the insurance requirements specified herein.

The LICENSEE shall ensure that any sub-contractor(s), hired to perform any of the duties contained in the Scope of Services of this Agreement, maintain the same insurance requirements set forth herein. In addition, the LICENSEE shall maintain proof of same on file and made readily available upon request by the COUNTY.

The COUNTY shall be exempt from, and in no way liable for, any sums of money which may represent a deductible in any insurance policy. The payment of such deductible shall be the sole responsibility of the LICENSEE and/or subcontractor providing such insurance.

All insurance carriers shall have an AM Best Rating of at least A- and a size of VII or larger. The General Liability and Workers' Compensation policies shall have a waiver of subrogation in favor of Osceola County. The liability policies shall be Primary/Non­ contributory.

This Agreement shall become effective upon its execution by both parties and shall continue in full force and effect until terminated by the COUNTY pursuant to Sections 6, 7 and 8.

Should the LICENSEE be declared in default of this Agreement by the COUNTY pursuant to Sections 6, 7 & 8, the COUNTY reserves the right to create a funding mechanism to impose non-ad valorem assessments to provide for the installation and maintenance of the improvements.

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Provisions, restrictions and conditions of this Agreement shall not be modified or amended except in a written instrument which has been executed and acknowledged by authorized representatives of the LICENSEE and the COUNTY.

All notices required or desired pursuant to this Agreement shall be made in writing and shall be delivered through the United States Postal Services, first class mail, postage prepaid and addressed to the following addresses:

To the COUNTY:	Osceola County
Public Works Director
1 Courthouse Square, Suite 3100
Kissimmee, Florida 34741

To the LICENSEE:

Westside CDD
219 E. Livingston Street Orlando, Fl 32801

15. EMPLOYEMENT ELIGIBILITY VERIFICATION (E-VERIFY).
Pursuant to Florida Statutes, Section 448.095, the all employees of LICENSEE shall be registered with and utilize the U.S. Department of Homeland Security's E-Verify system to verify the employment eligibility status of all employees performing work under this Agreement as well as all newly hired employees. In addition, the LICENSEE shall require any and all subcontractors performing work in accordance with this Agreement to register with and utilize the U.S. Department of Homeland Security's E-Verify system to verify the employment eligibility status  of all employees performing work under this Agreement as well as all newly hired employees. Any such subcontractor shall provide an affidavit to the LICENSEE stating that the subcontractor does not employee, contract with or subcontract with any ineligible individuals and LICENSEE must keep a copy of said affidavit for the duration of this Agreement. Violation of this section is subject to immediate termination of this Agreement without regard to any notice otherwise required herein. In the event the COUNTY incurs costs as a result of LICENSEE breach of this provision, any and all such costs shall be paid by the LICENSEE immediately upon receipt of notice of the same from the COUNTY. Information on registration for and use of the E-Verify Program may be obtained at the Department of Homeland Security website: http://www.dhs.gov/E-Verifv.
(SIGNATURE PAGE TO FOLLOW)
IN WITNESS WHEREOF, the parties have hereunto executed this Agreement on the day, month and year last executed below.

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WITNESSES:

Printed -	-	-	-	-	-	-	-	-	-	-
Date:- - - - - - - - - - -

Printed ----------
Date: - - - - - - - - - - -

STATE OF FLORIDA
COUNTY OF --------

LICENSEE:
(Insert Name)

BY: - - - - - - - - - - - - -
Printed: Connie Luong Title: Chairman
Date: - - - - - - - - - - - - -

The foregoing instrument was executed before me by means of [ ] physical presence or

[] online notarization this 		day of 	20_, by
-   -   -   -   -   -   -   -   -   -   -	• who has personally swore or affirmed that he/she is authorized to execute this Agreement and who is personally lmown to me OR has produced
-----------as identification.

(SEAL)	Notary Public

BOARD OF COUNTY COMMISSIONERS OF OSCEOLA COUNTY, FLORIDA

SI Page

By: _ _ _ _

_ _ _

_ _ _ _ _ _

Chair/Vice Chair

Date: - - - - - - - - - - - -

ATTEST:

OSCEOLA COUNTY CLERK OF THE BOARD

By:- - - - - - - - - - - - - - Date:------

EXHIBIT "A"

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EXHIBIT "B"

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LEGAL DESCRIPTION:

THE NORTHEAST 1/4 OF THE NORTHWEST 1/4 OF SECTION 19, TOWNSHIP 25 SOUTH, RANGE 27 EAST, OSCEOLA COUNTY, FLORIDA, BEING MORE PARTICULARLY DESCRIBED AS FOLLOWS:

BEGIN AT THE NORTHWEST  CORNER OF THE NORTHEAST  1/4 OF THE NORTHWEST 1/4 OF SECTION 19, TOWNSHIP 25 SOUTH, RANGE 27 EAST, OSCEOLA COUNTY, FLORIDA, SAID POINT ALSO BEING THE SOUTHWEST CORNER OF SOLARA RESORT, ACCORDING TO THE PLAT THEREOF, AS RECORDED IN PLAT BOOK 25, PAGES 175 THROUGH 182, OF THE PUBLIC RECORDS OF OSCEOLA COUNTY, FLORIDA; THENCE RUN NORTH 89°28'02" EAST, ALONG THE NORTH LINE OF THE NORTHEAST 1/4 OF THE NORTHWEST  1/4 OF SAID SECTION  19, A DISTANCE OF 1324.68 FEET TO THE NORTHEAST CORNER OF THE NORTHEAST 1/4 OF THE NORTHWEST 1/4 OF SAID SECTION 19 AND THE SOUTHEAST CORNER OF SAID SOLARA RESORT; THENCE RUN SOUTH 00°06'47" EAST, ALONG THE EAST LINE OF THE NORTHEAST 1/4 OF THE NORTHWEST 1/4 OF SAID SECTION 19, A DISTANCE OF 1329.43 FEET TO THE SOUTHEAST CORNER OF THE NORTHEAST 1/4 OF THE NORTHWEST 1/4 OF SAID SECTION 19; THENCE  RUN  SOUTH 89°11'10" WEST, ALONG THE SOUTH LINE OF THE NORTHEAST 1/4 OF THE NORTHWEST 1/4 OF SAID SECTION 19, A DISTANCE OF 1327.61 FEET TO THE SOUTHWEST CORNER OF THE NORTHEAST 1/4 OF THE NORTHWEST 1/4 OF SAID SECTION 19; THENCE RUN NORTH 00°00'50" EAST, ALONG THE WEST LINE OF THE NORTHEAST 1/4 OF THE NORTHWEST 1/4 OF SAID SECTION 19, A DISTANCE OF 1328.39 FEET TO THE POINT OF BEGINNING.

CONTAINING 40.45 ACRES, MORE OR LESS.

S ECTION V.111

S	EC	TION A

S ECTION 1

To: From:

LATHAM, LUNA, EDEN &BEAUDINE,u.P

---	Celebrating 25 Years --­
ATTORNEYS	AT	LAW
MEMORANDUM
District Manager, District Engineer District Counsel -Jan A. Carpenter, Esq.
Kristen E. Trucco, Esq.

Date: Subject:

October 2021

New Statutory Requirement
Wastewater Services and Stormwater Management Needs Analysis (Chapter 2021-194, Laws of Florida/HB53)

A new law went into effect on July 1, 2021, which impacts most community development districts (and other governments) in the state. The law is the result of the legislature's determination that there is a need for long-term planning for the state's wastewater and stormwater systems. The law requires governments that either own or operate stormwater management systems and/or wastewater systems to create a 20-year "needs analysis" of such system(s). The requirements relating to wastewater systems are found in Section 4 of Chapter 2021-194, Laws of Florida, which creates a new statutory Section 403.9301, Florida Statutes, and the requirements relating to stonnwater management programs and systems are found in Section 5 of Chapter 2021-194, Laws of Florida, which creates a new statutory Section 403.9302, Florida Statutes (the law is attached for reference).

A brief summary of the new law and its requirements is set forth below. Please feel free to contact us with any questions.

Summar p o f the Law

The new law establishes a requirement that each special district prepare a rather detailed 20-year needs analysis, for its wastewater and stormwater systems. The Office of Economic and Demographic Research ("OEDR") is expected to promulgate additional details about the requirements of the needs analysis. A basic template for the report has been provided by OEDR, but instructions for completing the template are not yet available.

For wastewater services, the needs analysis for a special district must include:

A detailed description of the facilities used to provide wastewater services.
The number of current and projected connections and residents served calculated in 5-year increments.
The current and projected service area for wastewater services.
The current and projected cost of providing wastewater services calculated in 5-year increments.
The estimated remaining useful life of each facility or its major components.
The most recent 5-year history of annual contributions to, expenditures from, and balances of any capital account for maintenance or expansion of any facility or its major components.
The local government's plan to fund the maintenance or expansion of any facility or its major components. The plan must include historical and estimated future revenues and expenditures with an evaluation ofhow thelocal government expects to close any projected funding gap.
For stormwater management programs and stormwater management systems, the needs analysis must include:

A detailed description of the stonnwater management program or stormwater management system and its facilities and projects.
The number of current and projected residents served calculated in 5-year increments.
The current and projected service area for the stonnwater management program or stormwater management system.
The current and projected cost of providing services calculated in 5-year increments.
The estimated remaining useful life of each facility or its major components.
t) The most recent 5-year history of annual contributions to, expenditures from, and balances of any capital account for maintenance or expansion of any facility or its major components.
The local government's plan to fund the maintenance or expansion of any facility or its major components. The plan must include historical and estimated future revenues and expenditures with an evaluation of how the local government expects to close any projected funding gap.

Timin g for Re por ts
For both  wastewater  and stormwater  systems, the first needs analysis  must be developed  by  June  30,
2022, with a new or updated  analysis  due every five (5) years thereafter. The needs analysis, along with

the methodology and any supporting data necessary to interpret the results, must be submitted to the county in which the largest portion of the wastewater service area or stormwater system is located. The county then compiles all the reports and submits a compiled document to the OEDR by July 31, 2022.

Recomme11dation
The District Engineer and District Manager should review the new statutes and the OEDR Stonnwater Template (and the accompanying Stonnwater Template Overview) to evaluate  the data that will need to be collected about the system(s).
By the next CDD meeting (or no later than a January meeting), the District Engineer should submit a proposal to the Board of Supervisors for creating the needs analysis report. The District Manager may also need to submit a cost proposal to assist the District Engineer with the required financing and budgeting data. The District Engineer should alert the Board of Supervisors if outside consulting work will be necessary. The deadline for the District's submission is only 8 months away, so this process needs to be started fairly quickly. The District Engineer and District Manager may have questions for the Board along the way due to funding and replacement reserve issues. There is no allowance for late reporting, so it is important not to miss the June 30, 2022 filing deadline.

CHAPTER 2021-194

Committee Substitute for Committee Substitute for Committee Substitute for House Bill No. 53

An act relating to public works; amending s. 255.0991, F.S.; revising a prohibition relating to any solicitation for construction services paid for with state appropriated funds; amending s. 255.0992, F.S.; revising the definition of the term "public works project"; prohibiting the state or any political subdivision that contracts for a public works project from taking specified action against certain persons that are engaged in a public works project or have submitted a bid for such a project; providing applicability; amending s. 403.928, F.S.; requiring the Office of Economic and Demo­ graphic Research to include an analysis of certain expenditures in its annual assessment; creating s. 403.9301, F.S.; providing definitions; requiring counties, municipalities, and special districts that provide wastewater services to develop a needs analysis that includes certain information by a specified date; requiring municipalities and special districts to submit such analyses to a certain county; requiring the county to file a compiled document with the coordinator of the Office of Economic and Demographic Research by a specified date; requiring the office to evaluate the document and include an analysis in its annual assessment; providing applicability; creating s. 403.9302, F.S.; providing definitions; requiring counties, municipalities, and special districts that provide stormwater management to develop a needs analysis that includes certain information by a specified date; requiring municipalities and special districts to submit such analyses to a certain county; requiring the county to file a compiled document with the Secretary of Environmental Protection and the coordinator of the Office of Economic and Demographic Research by a specified date; requiring the office to evaluate the document and include an analysis in its annual assessment; providing applicability; providing a determination and declaration of important state interest; providing an effective date.

Be It Enacted by the Legislature of the State of Florida:
Section 1. Subsection (2) of section 255.0991, Florida Statutes, is amended to read:
255.0991 Contracts for construction services; prohibited local govern­ ment preferences.-
(2) For mu: & competitive solicitation for construction services paid for with an,y in whieh 60 pereent OF more of the eost will be pa-id-frem. state­ appropriated funds whleh ha•;e hmm appPop¼'4a-ted at the time of the eompetiti·.ie solieitatian, a state college, county, municipality, school district, or other political subdivision of the state may not use a local ordinance or regulation   to    ,revent   a  certifi        license	· red con rac or
1
CODING: Words strickeft are deletions; words underlined are additions.

subcontractor, or @.ate.riDl .filJJ2.Ulier or carrier. from participating in the
hid..diiut proc!3.fill that pFe·lie:es a f)Fefereaee based upon:
The eeatPaeter's Maintaining an office or place of business within a particular local jurisdiction;
The eeH:ti'aeteF's Hiring employees or subcontractors from within a particular local jurisdiction; or
The eantfaetoF's Prior payment oflocal taxes, assessments, or duties within a particular local jurisdiction.
Section 2. Paragraph (b) of subsection (1) and subsections (2) and (3) of section 255.0992, Florida Statutes, are amended to read:
255.0992 Public works projects; prohibited governmental actions.­
(!)	As used in this section, the term:
(b) "Public works project" means an activity !OO!eeding $1 million in value that is efwhieh eQ fle:Peeat or m.oPe efthe east will be paid for with m:lY· ft>om state-appropriated funds that ·.•;ere &flflFBflPiatee: at the ti:me of the eompetil;ive seliei:ta-tioo and which consists of the construction, mainte­ nance, repair, renovation, remodeling, or improvement of a building, road, street, sewer, storm drain, water system, site  development,  irrigation system, reclamation project, gas or electrical distribution system, gas or electrical substation, or other facility, project, or portion thereof that  is owned in whole or in part by any political subdivision.
W Except as required by federal or state law, the state or any political subdivision that contracts for a public works project may not take the following actions:
Lal Prevent a certified,Jicensed, or registered _mn t ra ctor . su bcontr actor . or material  supplier-9Lc rrier, from 1rnrticirn1tin_g__in    .the  biddingcJ ll'.Q.Ce_s bas_?_g OJ!__tM..g  .ograp_hk    J 9s: a1._;ion Qf the;L&-Q.niP@.Y _headg_®Lt r_§I_ or..offi_ces of
the ..co.ntr J:.tot; subcontractor. or material sy1;iplier or carrie.r submitting  a bid on a public works project or the residences  of  employees  of  such pontra ctor. subcqntr act9r, QI. material _su nplier_.2r_c rrier.,
1hl Require that a contractor, subcontractor, or material supplier or carrier engaged in 11. uubliq	.seeh project:
Pay employees a predetermined amount of wages or prescribe any
wage rate;
Provide employees a specified type, amount, or rate of employee benefits;
Control, limit, or expand staffing; or
2
CODING: Words stPieka'l are deletions; words underlined are additions.

Recruit, train, or hire employees from a designated, restricted, or single source.
The state or any politieal subdivision. that eontl'aets fe:p a ptihlie wePk:e projeet may aot Prohibit any contractor, subcontractor, or material supplier or carrier able to perform such work that whe is qualified, licensed, or certified as required by state or local law to perform such work from receiving information about public works 01wortunities or from submitting a bid on the public works project. This paragraph does not apply to vendors
listed under ss. 287.133 and 287.134.
This section does not apply to t e follo_wing;
W	Contracts executed under chapter 337.
lb) A use authorized by s. 212.055(1) which is approved  by  a  majority voteof the electorate oftherounty  OLbnichfil'..teLamendmenz  proved  by  {I, nrnjo rity _y Qt of th ele ctorat of he c un
Section 3. Paragraph (e) is added to subsection (1) of section 403.928, Florida Statutes, to read:
403.928 Assessment of water resources and conservation  lands.-The Office of Economic and Demographic Research shall conduct an annual assessment of Florida's water resources and conservation lands.
WATER RESOURCES.-The assessment must include all of the following:
,e    Be   'nnin   with  the  assessment  due Januar     20    ....M    analysis  of the ex penditures necessary to re pair , re place , and expand water-relate d jnfrastructure. As nar t of this analysis , the office shall .perio dically surv ey public and private utilities.
Section 4. Section 403.9301, Florida Statutes, is created to read:
403J}..3Q.1._ Waste.water sem£fil\ p.r.Qjections.
( ll	The Legislatu re intends for each county. municipality, or spec,ial district providing wastewater services to create a 20-year needs analysis.

  2'     As used in  this section 
ta) "Domestic wastewater" has the same mean ing as provided in s.
367.021.	.
l b)    "Fac ility"   means  any   equi nment,   structure ,  or otl)e.I.Jll'operty,
diD.g_1,t werag syste-11.U!. .!!:r.td_ tre_a_ me!lJi wqr)ts., JU1.eg_ _tg_ pr.Qyide waste­
   ter servi.,ces

(	" Trea tment    work   "   has    the same  meanin	as
403,031<11}.

  in s

3
CODING: Words stFieken are deletions; words underlined are additions.

	in..a._		3.J) 1(9}._Qr_§.	

(dl    "Wa stewatm: ..Jiervi®	_means service to a aewe..rage system, a!:l
d efin ed _	_    _	l;!.m ce to domestic wastew!rulr treatment work•s
.ta.L.J b, Juu e._ 30 2022, atid -Q..S wi_ there. L.,_jl lL_co_u .nu. municipality,    ecial district  providing:wast      wa:w: .  ervices shall develop
a  needs  analysis  for  its   jur isdicti ...2..n_  o    r.. the  subsequent  20 y w	In
prqjectin2: such needs, each l uovernment shall include the.	foll
(al A detailed description of the facilities used to provide wastewater
,$

(b) The n um°b.fil'. of current and Un>.ifil<t_g_d_ connections and residents served cakuJ d j,n 5-year increments..
LcJ_ Th e _c u.r.wnt. and pro_w_cted ..s.ervic.e..area for ws1stej\' r.J?ervi es.
(dL_Thft. _!:y_rre.nt @d projected_ G.Qst of_ provid.ipg _w.as  tewaw	_& :rrlc ..e.Ei
!lalculated  in  5-year increm  nts....	·
{el	The estirpate.d_r..emaining useful life of ii.am facility or its major
components. 
tf) The most recent 5-year histoo,; of annual contributions to, expendi­ tu.reLfr ...QlJl; and balances of ey capital account for m jnt!lIL&. e;i;pansion of any facifily or its major components.
(gr   The1myemment's plan to fun.dJb&.m.wmenance or expansion gf fuilit.Y or tiLIPfilOr com_pol).eJ.lts. _Tbepl!m._11tµst_includeJri toric l and estima ted tut_u ..Yenues and expenditures with an evalu_ation of h ow th.fl local g-0ver.w;pent ex,pects to close any projected funding P-  
(4L.JJP.on cg_mpletin g the r_equ_irfilrumts of subsection {31 1\ tn..Jmici­ I!lllity or special district hall submit its needs ana sc, as well as the methodolon_an!L  _norting dat 11_p.ecessar,y_to_i  nt.m:pJ.:e. .U.h. &..rn.filllt _s.._t.o
.the cpl.Ult.Y within which..th. .J rgest ;uortioJLQf ill Ji r.Y.i.c!L a isJocated. Each county shall comnile all analyses submitte  t it  under  this subsection into a sin.Ide document and inclu(kjts own an?-lYsis in the document, The
£Qlmt.Y .hal.lfile the compiled ocyment \Yith the _@Q!J' fi11..at0r   of the Offi f
Economic and Demographic Research no later than July 31. 2022, and every
.5	hereafter.
t5l The Office of Economic and Demographic Research shall evaluate the cQDWiled documents  from  the  counties  for  the p11.fl!ose  of  developing  a st atewide analysis  for  inclusion  in  the  assessmen.L cm arui,ar y  L  2023., pur su an t to s. 403.928.	·

t6 L  _Thia_secti.  on_ a1m.Jies  to  a  mrl!Ll;!mLQf onportunity  as  defineqj1Ls- 288,0656 unless the reguirements of this section would create an undue economic hardship for the county, municipl!lli•y . QI ecial  dist  ict  in  th rural area of Q.1U2Q.rtunit..
4
CODING: Words etrieken are deletions; words 11nderlined are additions.

Section 5. Section 403.9302, Florida Statutes, is created to read:
!1,..Q3.9302 Stormwat,er management proj ci;.i!m$..-:
OJ The Legislature intends for each coun:tl'.'.,_m;Pnicip.i!lit y, or special district  providing  a  stormwater   managmnent   program  _Qr   atormwater management system to create a 20-year needs analysis.
As us ed in this section. the term:
la)   "Facility"  melm§...an-y  equipment,  structure,  _or _m;jw  property,
faclud,ing «9IlY.§;}!.ance s ys t ems. used or useful in connection with rp oviding
.a stormwater management program or stormwater management system .
fu1 "Stormwater management program" has the same meaning: as provided ins. 403.031<15).
(cl   "Stormwater	i!,!:l	the sa	.mfilU:lID_g_ _iiB- Hro -
.yided in  s. 403.031116).  -	-	-	..
(,3) By June 3Q, 2022, tmd every 5 years thereafter, each county; municipality.  QLJl cial   district   providing  a  stormwater  management
nro ·am or stormwater man.a  men  syl!te.JllJ!h_all.develcm a needs_an.ruyJrls
for its juris dictionover thu lUl!!.e.!11!.ent 20 years. In projecting: such needs, each local government §hall · elude the followin :
!al A detailed description of the stormwater management grogtam or stonnwater management system and its facilities and projects.
(b) The J)J.lJP.b.e.r of qrrep.j;_@cl m:Qj:E}cted r entsserv c lcul ted 5- year increments.
(d The c.w:rent and projected service area for the stormwater rnanage­ JDent program or stormwater management system,

le·I The estimated rem aining useful life of each facility or its maior components.
(fl. _ The most recent 5-:>:ear hlstor f annual contributions  tq._e  xp ndi: tures from. and balances of an v capital account for maintenance or expansion of any facilit y or its major components.
(g) The local government's plan to fund the maintenance or expansion..Qf any facili r_its·  major co:m,Ji_Qn_@j§_,_TJie p:lJ!n_IDl!&t. ipclude historic  l anq estimated future revenues and expenditures with an eyalu tion of how th  
vernment  ex  ects to close an	ro·ec d funding_g®,_
(4 J Upon complet ing the requirements of subsection l 3}, each munic 12filili!:_or sp ecial district shall submit its needs anal ys is, as well as thJl_ \
5
CODING: Words stPiekeft are deletions; words underlined are additions.

methodology and ,w _ rting'data necessary to interpret the results, to the county within which the largest portion of its stormwater management program or storm.water management system is located. Each county·shall compile a}l..lmaly s. s.uh..ipitted to it under this subsection into a single
docµment and, include its own analysis in the document. The countyshall file tbf.l compiled documen.t._ th the Secretary of E,nyir.,onJl}ental Protection and the coordiuator of the Office of E o.JLmic !llld Demographic Research nQ.}ru;_gr than July.:_31,.. 2022, and everv 5 years thw:
(5) Tb,e Office of Economic and Demographic Research shall evaluate the comw,led documents from the counties for the. PllTP.Q£. of develOJ>.ing a tl!t.ewid_e..1ma,ly_s_i!.l. t:2L.illci.llfiio11 m th!l _aiises_sment due JanfilU'y J._2.Q23, pursuant  to s. 403.928.	·
'HH This section applies to a rural area of opportunity as .defined in s.
288.0656 unless the requirements of this section would create an undue
       onomi.c..J:uu:dshi   fo	b   cru1nty,  m 'I.U1icip.{lli..tY..,._Qr_filJJlCia1 district in the
rural area of oppg;d;ynity,	·
Section 6. The Legislature determines and declares that this act fulfills
m.i.mp,9rtant state interest.
Section 7. This act shall take effect July 1, 2021. Approved by the Governor June 29, 2021.
Filed in Office Secretary of State June 29, 2021.

6
CODING: Words atrielieR are deletions; words underlined are additions.

S ECTION 8

S ECTION 1

HANSON, WALTER	& ASSOCIATES,	INC.
PROFESSIONAL ENGINEERING, SURVEYING & PLANNING

LETTER OF AGREEMENT

February 21, 2022

Westside Community Development District
c/o Governmental Management Services, Central Florida 219 E. Livingston St
Orlando, FL 32801
Attn: Jason Showe, District Manager
ishowe @g msc fl.co m

Re:		Westside COD/ State of Florida Stormwater Needs Analysis Report HWA Job No. 3930-9-09

Hanson, Walter & Associates, Inc. is pleased to provide you with this proposal for professional services in connection with your proposed project as follows:

Civil Engineering Services:

Prepare a 20 year Stormwater Needs Analysis Report meeting the requirements of the State of Florida Office of Economic and Demographic Research  (EDR) for submittal  to Osceola County, FL to include coordination with the CCDD Manager and report revisions as requested .................
.............................................................................................................. T & M Budget $15,000.00

Total Civil Engineering Services	$ 15,000.00

Exclusions

This fee does not include:
planning & zoning services
civil engineering design and permitting services
land surveying services
subdivision platting services
architectural services
structural engineering services
transportation engineering analysis
environmental analysis
landscape / irrigation design services
site lighting plan
soils work, soils testing
hydrogeology
construction layout
construction management
courier fees, delivery fees
application fees
bidding/award of contract to contractor services

8 Broadway, Suite 104 - Kissimmee, Florida 34741-5708 - Phone: 407-847-9433 Engineering Fax: 321-442-1045 - Surveying Fax: 407-847-2499 - Email: hwa@hansonwalter.com 
Website: www.hansonwalter.com

Scope of Services

In reviewing this proposal for professional services, it should be understood that the above proposal items and their corresponding fees do not necessarily represent the full scope of services required for the project. Rather, it represents our best effort to set forth those services which we believe to be those requested  by you, the Client, and/or those we can determine to be needed to accomplish a particular objective. However, we recognize and we ask the Client recognize that as the project progresses, the scope of services as originally defined may change in content to include work not initially identified. Several factors will cause this to happen:

I. Better understanding of the project and the Client's goals as progress on the project is made.

Additional requirements identified by the Client.

New  laws or governmental  agency requirements.

As these influences occur and are identified, we will advise you of same and seek your direction as to how you wish to proceed.

Work required as a result of the above will be "extra work" outside of the original scope of services. Upon your direction, we will perform the work under the "Work Not Specified"  section  of this proposal or  we can provide you with a separate proposal should the scope so indicate.

Work Not Specified

Work not specified in the above proposal items will not be performed without your prior knowledge and approval. When merited, we will provide you with a lump sum fee for additional services. Otherwise, additional services will be performed on an hourly basis at the rates shown under "Schedule of Fees for Professional Services".

Hourly Charges

Hourly work will be billed at our current prevailing hourly rates, but are subject to change, due to increasing labor and material costs. Hourly work performed outside of the normal business hours will be billed at 1½ times the direct labor cost and overhead.

Lump Sum Fees

The above stated Lump Sum Fee(s) are fixed for a period of thirty (30) days from the date of this proposal. lfthe work has not been initiated on any lump sum item within the period, Consultant reserves the right to terminate this Agreement as it relates to said item.

I1wA

,.a	HA N SO N . WALT E R & AS S O C I AT E S . I N C .
PROFESSIONAL ENGINEERING, SURVEYING & PLANNING
8 Broadway, Suite 104 - Kissimmee, Florida 34741-5708 - Phone: 407-847-9433 Engineering Fax: 321-442-1045 - Surveying Fax: 407-847-2499 - Email: hwa@hansonwalter.com
Website: www.hansonwalter.com

Reproduction and Outside Service Fees

The above service fees include the cost of printing and/or reproduction necessary for permitting submittals and approvals plus five (5) additional sets of drawings and documents for the Owner. Additional copies of documents and/or drawings will be invoiced to you as direct charges as per "Schedule of Fees for Professional Services."

Ownership of Documents

Hanson, Walter & Associates, Inc. will retain ownership of the original documents pertaining to this project and will not release copies of same without authorization from you or your agent.

Invoicing and Payment

All work will be invoiced approximately the 10th day of each month based on a proration of work completed to date, with payment expected upon receipt of the invoice by the Client. If payment is not received within thirty (30) days of the invoice date, a late charge will be added to the invoice in an amount not to exceed 1- 1/2% per month on the outstanding balance.

If payment is not received within forty-five (45) days of the invoice date, the Consultant may terminate this Agreement or suspend work under the Agreement until payments have been made in full. Client agrees to pay all costs of collection, including reasonable attorney fees, should such action be required.

Assignment

It should be expressly understood that this proposal is for the use of the executing Client and is not assignable or assumable by any third party without prior written consent of this firm.

Design Professionals Contractual Limitation on Liability

All limitation of liability rights and privileges afforded to design professionals per Section  558.0035, Florida Statutes are reserved thereby granting immunity to design professionals  from tort liability within the course and scope of the performance of a professional services contract. This Contract is between Hanson, Walter & Associates, Inc. and the undersigned Client  and does not name an individual  employee or agent as a party to the contract. PURSUANT TO THIS SECTION, AN INDIVIDUAL EMPLOYEE OR AGENT MAY NOT BE HELD INDIVIDUALLY LIABLE FOR NEGLIGENCE
Acceptance

This proposal and fee schedules are based on the acceptance within thirty (30) days of the date of preparation. If not accepted by you within that time period, we reserve the right to re-evaluate the terms and conditions contained herein. Please sign the Agreement and return to our office. Receipt of the executed Agreement will serve as our Notice to Proceed.

I .;A

IA	HA N S O N . WA LT E R & AS SO C I AT E S . I N C .
PROFESSIONAL ENGINEERING, SURVEYING & PLANNING
8 Broadway, Suite 104- Kissimmee, Florida 34741-5708- Phone: 407-847-9433 Engineering Fax: 321-442-1045 - Surveying Fax: 407-847-2499- Email: hwa@hansonwalter.com
Website: www.hansonwalter.com

Termination

Either party may terminate this contract with cause upon providing thirty (30) days written notice to the other party. In the event of termination, Hanson, Walter & Associates, Inc. will be reimbursed for all fees and expenses incurred to date by Hanson, Walter & Associates, Inc. and/or our Consultants.

Acceptance of Proposal

The above fees, terms, conditions, and specifications are satisfactory and are hereby accepted. You are authorized to do the work as specified. Payment will be made as outlined above.

This Proposal Accepted By

 	
Mark S. Vincutonis, P.E.	Client Signature

Print Name

 2-21-2022		 	

Date

/ac w/attachment

Date

I vA

I&	HA N SO N . WALT E R & AS S O C I AT E S . I N C .
PROFESSIONAL ENGINEERING. SURVEYING & PLANNING
8 Broadway, Suite 104 - Kissimmee, Florida 34741-5708- Phone: 407-847-9433 Engineering Fax: 321-442-1045 - Surveying Fax: 407-847-2499- Email: hwa@hansonwalter.com
Website: www.hansonwalter.com

SCHEDULE OF FEES FOR
PROFESSIONAL SERVICES

CONSULTING SERVICES

A.	Senior Principal	$	200.00	
B.	Principal	150.00	
C.	Project Manager	125.00	
D.	Engineer	85.00	
E.	Land Planner	75.00	
F.	Senior Engineering Technician (CAD)	70.00	
G.	Senior Design Technician (CAD)	65.00	
H.	Design Technician (CAD)	60.00	
I.	Project Coordinator/Scheduler	60.00	
J.	Surveying Services		
	1.	Survey Field Crew	125.00	
	2.	GPS Survey Crew	135.00	
	3.	Principal Land Surveyor	105.00	
	4.	Associate Land Surveyor	95.00	
	5.	Senior Technician (CAD)	75.00	
	6.	Computer Technician (CAD)	70.00	
K.	Secretarial Services	37.00	
L.	Miscellaneous Expenses		
	a. Prints 24" x 36"/30" x 42" Blueprint or Xerox, ea.	2.00/3.00	
	b. Paper Sepia (Vellum) 24" x 36"/30" x 42", ea.	10.00/15.00	
	c. Sepia Mylar 24" x 36"/30" x 42", ea.	15.00/20.00	
	d. Xerox Copies, ea. mass reproduction	.25	
	e. Xerox Copies of Original Survey 8½" x 14"	5.00	
	Plus each additional	1.00	
	f. Travel, per mile, portal to portal	.40	
	g. Printing, Graphics, Postage, etc.	Cost+ 20%	
	h. Long Distance Telephone Charges	Cost+ 20%	
	i. Out of Town Expenses (Overnight)	Cost+ 30%	
	j. Sub-Consultant Services, Laboratory, Testing, etc.	Cost+ 15%	
	Permit and Application Fee Advances
Overnight Deliveries	Cost+ 10%
Cost+ 20%	
	m. Courier Services	Cost+ 20%	

For sworn testimony at depositions and hearings, etc., the above rates will be doubled.
For services in court, the above rates will be doubled with a minimum of an eight hour day charged for each day of appearance.
Overtime to accomplish a project by the client's required completion date will be charged at 1.5 times the above hourly rates, subsequent to client notification and approval.

IvA

&	HANSON. WALTER & ASSOCIATES. INC.
PROFESSIONAL ENGINEERING, SURVEYING & PLANNING
8 Broadway, Suite 104 - Kissimmee, Florida 34741-5708 - Phone: 407-847-9433 Engineering Fax: 321-442-1045 - Surveying Fax: 407-847-2499 - Email: hwa@hansonwalter.com
Website: www.hansonwalter.com

Client/Owner Profile
Contact Information

Date:
Client Name:	Property Owner:	
Address:	Address:	
		
Phone:	Phone:	
Additional Phone:	Additional Phone:	
Fax:	Fax:	
E-Mail:	E-Mail:	

Billing Contact:	
Billing Address:	
	
Phone:	
Fax:	
E-Mail:	

Job Contact:	
Phone:	
Mobile Phone:	
E-Mail:	
-----HWA Administrative Use Only------

Job#	
	
Project Name	
	
Project Manager	
	
Engineer	

Revision 1/1/04

Distribution: I) Accounting, 2) Project Coordinator, 3) Administrative Team
I&	H A N S O N . WA LT E R & AS S O C I AT E S • I N C •

I1,A PROFESSIONAL ENGINEERING , SURVEYING & PLANNING
8 Broadway, Suite 104 - Kissimmee, Florida 34741-5708- Phone: 407-847-9433
Engineering Fax: 321-442-1045 - Surveying Fax: 407-847-2499 - Email: hwa@hansonwalter .com Website: www.hansonwalter.com

Letter of Authorization

Date- - - - - - - - - -
RE:

To Whom It May Concern:

This letter does hereby authorize _ _ _ _

_ __ _ _

_ _ _ _

_ and Hanson, Walter &

(Client)

Associates, Inc. to act as representative for _ _ _ _ _ _

_ _ _ _

_ _ _ _

_ _ _ and

(Owner)
with the respective reviewing/permitting agencies in an effort to receive all approvals necessary for the required permitting for the above referenced project located in Osceola County, Florida.

By execution of this document, the Owner does hereby allow Hanson, Walter & Associates, Inc. access to the site in order to fulfill the requirements of the contract.

If you have any questions, please contact me at	 	 Sincerely,

STATE OF FLORIDA COUNTY OF 	_

Sworn to (or affirmed) and subscribed before me this   	

day of _ _ _ _ _

_ 	,

20 	

, by-    -   -   -   -   -   -   -   -   -   -   -   -	· who is personally known to me, or who
(name of person making statement)

produced _ _

_ _ _ _

_ _ _ _ _

_ _ _

_ as identification.

SEAL:

Notary Public Signature:_ _ _

_ _ _ _

_ _ _ _

HANSON. WALTER & ASSOCIATES. INC.

SECTION C

S ECTION 1

Westside
Community Development District
Summary of Check Register

July 29, 2021 to February 21, 2022

Fund	Date	Check No.'s	Amount	
General	08/06/21	1729 - 1732	$	21,438.86	
	08/23/21	1733 - 1737	$	27,372.60	
	08/27/21	1738	$	250,000.00	
	08/30/21	1739	$	265.50	
	09/08/21	1740 - 1742	$	2,013.75	
	09/13/21	1743	$	6,539.78	
	09/21/21	1744 - 1745	$	20,112.50	
	09/24/21	1746	$	47,956.79	
	09/29/21	1747 - 1750	$	22,910.60	
	10/06/21	1751 - 1753	$	17,392.68	
	10/12/21	1754	$	175.00	
	10/20/21	1755 - 1756	$	8,132.62	
	11/18/21	1757 - 1762	$	31,661.63	
	12/14/21	1763 - 1767	$	24,077.17	
	12/20/21	1768 - 1769	$	5,920.27	
	12/27/21	1770 - 1771	$	1,197,772.85	
	01/05/22	1772	$	3,717.38	
	01/14/22	1773	$	6,726.78	
	01/21/22	1774	$	55,347.14	
	02/10/22	1775 - 1781	$	38,848.36	
	02/16/22	1782 - 1784	$	22,712.43	
			$	1,811,094.69	
Capital Reserve	08/27/21	2	$	400,000.00	
			$	400,000.00	
			$	2,211,094.69	

S ECTION 2

Westside
Community Development District

Unaudited Financial Reporting
January 31, 2022

Table of Contents

1	 	Balance Sheet	

2-3	
 	General Fund 	

4	
 	Series 2005 Debt Service Fund	

5	
 	Series 2007 Debt Service Fund	

6	
 	Series 2018 Debt Service Fund	

7	
 	Series 2019 Debt Service Fund	

8	
 	Series 2019 Refunding Bonds Debt Service Fund	

9	
 	Series 2019 Parcel K Debt Service Fund	

10	
 	Capital Projects Fund	

11	
 	Capital Reserve Fund	

12-13	
 	Month to Month	

14	
 	Assessment Receipt Schedule	

Westside
Community Development District Combined Balance Sheet

Totals
Governmental Funds

Capital Reserve
Fund

Capital Projects
Fund

Debt Service
Fund

General
Fund

January 31, 2022
Assets:

Operating Account	$	477,423	$	-	$	-	$	104,577	$	582,000	
Capital Projects Account	$	-	$	-	$	25,259	$	-	$	25,259
nvestments:	
Series 2005 - 2
Reserve	$	-	
$	100,342	
$	-	
$	-	
$	100,342	
Revenue	$	-	$	173,435	$	-	$	-	$	173,435	
Prepayment Series 2007 - 2
Reserve	$	-	$	4,152

$	-	$	36,260	$	-	$	-	$	4,152

$	-	$	-	$	36,260	
Revenue	$	-	$	50,086	$	-	$	-	$	50,086	
Prepayment
Series 2018	$	-	$	2,929	$	-	$	-	$	2,929	

Cash:

I

Reserve Revenue Construction
Series 2019 Reserve Revenue Construction
Series 2019 K Reserve Revenue

$	-	$
$	-	$
$	-	$

$	-	$
$	-	$
$	-	$

$	-	$
$	-	$

115,065	$	-	$
204,681	$	-	$
-	$	2	$

101,595	$	-	$
171,495	$	-	$
-	$	1	$

92,850	$	-	$
68,566	$	-	$

-	$	115,065
-	$	204,681
-	$	2

-	$	101,595
-	$	171,495
-	$	1

-	$	92,850
-	$	68,566

Construction Series 2019 R
Reserve Revenue Construction Cost of Issuance
Due from General Fund Investments - SBA Prepaid Expenses

$	-

$	-
$	-
$	-
$	-
$	-
$	475,545
$	929

$	-	$

$	503,479	$
$	961,309	$
$	-	$
$	6,951	$
$	88,746	$
$	-	$
$	-	$

9,366

-
-
1
-
-
-
-

$	-

$	-
$	-
$	-
$	-
$	-
$	956,027
$	-

$	9,366

$	503,479
$	961,309
$	1
$	6,951
$	88,746
$	1,431,572
$	929

Total Assets

$

953,897

$

2,681,941

$

34,630

$

1,060,604

$

4,731,072

Liabilities: Accounts Payable Due to Debt Service
Accrued Interest Payable Accrued Principal Payable

$	52,356	$
$	88,746	$
$	-	$
$	-	$

-	$	-	$
-	$	-	$
24,316	$	-	$
90,000	$	-	$

-	$	52,356
-	$	88,746
-	$	24,316
-	$	90,000

Total Liabilites

$

141,102

$

114,316

$

-

$

-

$

255,418

Fund Balance:
Nonspendable: Prepaid Items
Restricted for:
Debt Service - Series 2005 - 2 Debt Service - Series 2007 - 2 Debt Service - Series 2018 Debt Service - Series 2019 Debt Service - Series 2019 K Debt Service - Series 2019 R Capital Projects
Unassigned

$	929

$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	811,866

$	-	$

$	185,273	$
$	67,614	$
$	323,997	$
$	276,857	$
$	162,874	$
$	1,551,008	$
$	-	$
$	-	$

-

-
-
-
-
-
- 34,630
-

$	-

$	-
$	-
$	-
$	-
$	-
$	-
$	-
$	1,060,604

$	929

$	185,273
$	67,614
$	323,997
$	276,857
$	162,874
$	1,551,008
$	34,630
$	1,872,470

Total Fund Balances	$	812,796	$	2,567,625	$	34,630	$	1,060,604	$	4,475,654	
						
Total Liabilities & Fund Balance	$	953,897	$	2,681,941	$	34,630	$	1,060,604	$	4,731,072	

1

Revenues:		
Assessments - Tax Roll	$	472,157	$	381,805	$	381,805	$	-	
Assessments - Direct Bill	$	94,070	$	57,241	$	57,241	$	-	
Interest	$	1,000	$	211	$	211	$	-	
Total Revenues	$	567,228	$	439,257	$	439,257	$	-	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	4,000	$	-	$	4,000	
FICA Expense	$	918	$	306	$	-	$	306	
Engineering Fees	$	10,500	$	3,500	$	-	$	3,500	
Legal Services	$	40,000	$	13,333	$	328	$	13,006	
Arbitrage Fees	$	3,250	$	1,350	$	1,350	$	-	
Management Fees	$	43,473	$	14,491	$	14,491	$	0	
Information Technology	$	1,650	$	550	$	550	$	-	
Website Maintenance	$	1,100	$	367	$	367	$	(0)	
Dissemination Fees	$	14,000	$	4,667	$	4,667	$	(0)	
Trustee Fees	$	20,142	$	9,603	$	9,603	$	-	
Assessment Roll Services	$	12,500	$	12,500	$	12,500	$	-	
Auditing Services	$	3,925	$	1,308	$	-	$	1,308	
Telephone	$	100	$	33	$	-	$	33	
Postage	$	2,250	$	750	$	123	$	627	
Insurance - General Liability	$	9,200	$	8,616	$	8,616	$	-	
Printing and Binding	$	1,500	$	500	$	-	$	500	
Legal Advertising	$	1,800	$	600	$	-	$	600	
Other Current Charges	$	1,600	$	533	$	376	$	157	
Office Supplies	$	400	$	133	$	0	$	133	
Property Appraiser's Fee	$	700	$	233	$	-	$	233	
Property Taxes	$	200	$	67	$	4,731	$	(4,665)	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative	$	181,383	$	77,616	$	57,877	$	19,739	

2

Operations & Maintenance

Field Expenditures		
Landscape Maintenance	$	212,490	$	70,830	$	70,630	$	200	
Oak Tree Maintenance	$	25,000	$	8,333	$	-	$	8,333	
Irrigation Repairs	$	15,000	$	5,000	$	363	$	4,637	
Plant Replacement	$	30,000	$	21,274	$	21,274	$	-	
Electric	$	1,500	$	500	$	49	$	451	
Streetlighting	$	73,000	$	24,333	$	12,877	$	11,457	
Irrigation Water	$	58,000	$	19,333	$	19,548	$	(215)	
Property Insurance	$	5,000	$	1,081	$	1,081	$	-	
Field Management	$	20,288	$	6,763	$	6,763	$	(0)	
Lake & Wetland Maintenance	$	18,900	$	6,300	$	6,725	$	(425)	
Sidewalk Repairs & Maintenance	$	4,000	$	1,333	$	-	$	1,333	
Contingency	$	26,000	$	8,667	$	5,300	$	3,367	
Stormwater/Lake Repair	$	15,000	$	5,000	$	-	$	5,000	
Subtotal Field Expenditures	$	504,178	$	178,748	$	144,610	$	34,138	
					
Total Operations & Maintenance	$	504,178	$	178,748	$	144,610	$	34,138	
					
Total Expenditures	$	685,561	$	256,364	$	202,487	$	53,877	
					
Excess (Deficiency) of Revenues over Expenditures	$	(118,334)		$	236,770		

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	(150,000)	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	(150,000)	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	(268,334)		$	236,770		
					
Fund Balance - Beginning	$	268,334		$	576,026		
					
Fund Balance - Ending	$	0		$	812,796		

3

Revenues:					

Assessments - Direct Bill	
$	110,963	
$	55,482	
$	55,482	
$	-	
Interest	$	-	$	-	$	5	$	5	
Total Revenues	$	110,963	$	55,482	$	55,486	$	5	

Expenditures:					
Debt Service Obligation	$	110,963	$	45,765	$	45,765	$	-	
Other Debt Service Cost	$	-	$	-	$	275	$	(275)	
Total Expenditures	$	110,963	$	45,765	$	46,040	$	(275)	
					
Excess (Deficiency) of Revenues over Expenditures	$	-		$	9,446	$	280	
					
Fund Balance - Beginning	$	-		$	175,827		
					
Fund Balance - Ending	$	-		$	185,273		

4

Revenues:					
Assessments - Direct Bill	$	39,800	$	19,900	$	19,900	$	-	
Interest	$	-	$	-	$	2	$	2	
Total Revenues	$	39,800	$	19,900	$	19,902	$	2	

Expenditures:					
Debt Service Obligation	$	39,800	$	18,720	$	18,720	$	-	
Total Expenditures	$	39,800	$	18,720	$	18,720	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	-		$	1,182		
					
Fund Balance - Beginning	$	-		$	66,433		
					
Fund Balance - Ending	$	-		$	67,614		

5

Revenues:					
Assessments - Tax Roll	$	230,130	$	185,718	$	185,718	$	-	
Interest	$	-	$	-	$	3	$	3	
Total Revenues	$	230,130	$	185,718	$	185,721	$	3	

Expenditures:					
Interest - 11/1	$	85,025	$	85,025	$	85,025	$	-	
Principal - 5/1	$	60,000	$	-	$	-	$	-	
Interest - 5/1	$	85,025	$	-	$	-	$	-	
Total Expenditures	$	230,050	$	85,025	$	85,025	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	80		$	100,696		
					
Fund Balance - Beginning	$	106,540		$	223,302		
					
Fund Balance - Ending	$	106,620		$	323,997		

6

Revenues:					
Assessments - Tax Roll	$	203,846	$	164,582	$	164,582	$	-	
Interest	$	-	$	-	$	3	$	3	
Total Revenues	$	203,846	$	164,582	$	164,584	$	3	

Expenditures:					
Interest - 11/1	$	71,727	$	71,727	$	71,727	$	-	
Principal - 5/1	$	60,000	$	-	$	-	$	-	
Interest - 5/1	$	71,727	$	-	$	-	$	-	
Total Expenditures	$	203,454	$	71,727	$	71,727	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	392		$	92,858		
					
Fund Balance - Beginning	$	80,902		$	184,000		
					
Fund Balance - Ending	$	81,294		$	276,857		

7

Revenues:					
Assessments - Tax Roll	$	811,922	$	656,346	$	656,346	$	-	
Assessments - Direct Bill	$	195,283	$	131,041	$	131,041	$	-	
Interest	$	-	$	-	$	15	$	15	
Total Revenues	$	1,007,205	$	787,387	$	787,401	$	15	

Expenditures:					
Interest - 11/1	$	237,307	$	237,307	$	237,307	$	-	
Principal - 5/1	$	540,000	$	-	$	-	$	-	
Interest - 5/1	$	237,307	$	-	$	-	$	-	
Total Expenditures	$	1,014,614	$	237,307	$	237,307	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	(7,409)		$	550,095		
					
Fund Balance - Beginning	$	491,428		$	1,000,913		
					
Fund Balance - Ending	$	484,019		$	1,551,008		

8

Revenues:					
Assessments - Tax Roll	$	78,845	$	63,691	$	63,691	$	-	
Interest	$	-	$	-	$	2	$	2	
Total Revenues	$	78,845	$	63,691	$	63,693	$	2	

Expenditures:					
Interest - 11/1	$	36,970	$	36,970	$	36,970	$	-	
Interest - 5/1	$	36,970	$	-	$	-	$	-	
Total Expenditures	$	73,940	$	36,970	$	36,970	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	4,905		$	26,723		
					
Fund Balance - Beginning	$	42,720		$	136,152		
					
Fund Balance - Ending	$	47,625		$	162,874		

9

Westside
Community Development District Capital Projects Funds
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending January 31, 2022

Series	Series	Series	Series	Series	Series	
2005-2	2007-2	2018	2019	2019R	2019K	Total	

Revenues		
Developer Contributions	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Interest	$	-	$	1	$	-	$	-	$	-	$	(0)	$	1	
Total Revenues	$	-	$	1	$	-	$	-	$	-	$	(0)	$	1	

Expenditures:						
Miscellaneous Expense	$	-	$	236	$	-	$	-	$	-	$	-	$	236	
Capital Outlay	$	-	$	(2)	$	-	$	-	$	-	$	-	$	(2)	
Total Expenditures	$	-	$	234	$	-	$	-	$	-	$	-	$	234	
						
Excess (Deficiency) of Revenues over Expenditures	$	-	$	(233)	$	-	$	-	$	-	$	(0)	$	(233)	

Other Financing Sources/(Uses)						
Transfer In/(Out)	$	-	$	(0)	$	-	$	-	$	-	$	-	$	(0)	
Total Other Financing Sources (Uses)	$	-	$	(0)	$	-	$	-	$	-	$	-	$	(0)	
						
Net Change in Fund Balance	$	-	$	(233)	$	-	$	-	$	-	$	(0)	$	(233)	
						
Fund Balance - Beginning	$	-	$	25,494	$	2	$	1	$	-	$	9,366	$	34,863	
						
Fund Balance - Ending	$	-	$	25,261	$	2	$	1	$	-	$	9,366	$	34,630	

10

Westside
Community Development District Capital Reserve Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending January 31, 2022

Adopted	Prorated Budget	Actual	
Budget	Thru 01/31/22	Thru 01/31/22	Variance	

Revenues:		
Interest	$	-	$	-	$	382	$	382	
Total Revenues	$	-	$	-	$	382	$	382	

Expenditures:

Miscellaneous Expense	

$	1,500	

$	136	

$	136	

$	-	
Total Expenditures	$	1,500	$	136	$	136	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	(1,500)		$	246		

Other Financing Sources/(Uses):

Transfer In/(Out)	

$	150,000	

$	-	

$	-	

$	-	
Total Other Financing Sources/(Uses)	$	150,000	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	148,500		$	246		
					
Fund Balance - Beginning	$	810,227		$	1,060,358		
					
Fund Balance - Ending	$	958,727		$	1,060,604		

11

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total

Revenues:

Assessments - Tax Roll Assessments - Direct Bill Assessments - Lot Closings Interest

$	-	$
$	20,411     $
$	-	$
$	42     $

51,234     $
17,453     $
-	$
44    $

321,830     $
9,170     $
-	$
62    $

8,740     $
10,206     $
-	$
62    $

-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$

-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$

-	$	-	$	-	$
-	$	-	$	-	$
-	$	-	$	-	$
-	$	-	$	-	$

-	$	381,805
-	$	57,241
-	$	-
-	$	211

Total Revenues	$	20,454    $	68,732    $	331,063    $	19,008    $	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	439,257

Expenditures:

General & Administrative:		

Supervisor Fees	
$	-	
$	-	
$	-	
$	-	
$	-     $	-     $	-     $	-     $	-     $	-     $	-     $	-     $	-	
Fica Expense	$	-	$	-	$	-	$	-	$	-     $	-     $	-     $	-     $	-     $	-     $	-     $	-     $	-	
Engineering Fees	$	-	$	-	$	-	$	-	$	-     $	-     $	-     $	-     $	-     $	-     $	-     $	-     $	-	
Arbitrage	$	450	$	-	$	900	$	-	$	-    $	-    $	-    $	-    $	-    $	-    $	-    $	-    $	1,350	
Dissemination	$	1,167	$	1,167	$	1,167	$	1,167	$	-    $	-    $	-    $	-    $	-    $	-    $	-    $	-    $	4,667	
Attorney Fees	$	59	$	-	$	269	$	-	$	-     $	-     $	-     $	-     $	-     $	-     $	-     $	-     $	328	
Litigation Expenses	$	-	$	-	$	-	$	-	$	-     $	-     $	-     $	-     $	-     $	-     $	-     $	-     $	-	
Assessment Administration Fee	$	12,500	$	-	$	-	$	-	$	-    $	-    $	-    $	-    $	-    $	-    $	-    $	-    $	12,500	
Audit Fees	$	-	$	-	$	-	$	-	$	-     $	-     $	-     $	-     $	-     $	-     $	-     $	-     $	-	
Trustee Fee	$	6,815	$	-	$	-	$	2,788	$	-    $	-    $	-    $	-    $	-    $	-    $	-    $	-    $	9,603	
Management Fees	$	3,623	$	3,623	$	3,623	$	3,623	$	-    $	-    $	-    $	-    $	-    $	-    $	-    $	-    $	14,491	
Computer Fees	$	138	$	138	$	138	$	138	$	-     $	-     $	-     $	-     $	-     $	-     $	-     $	-     $	550	
Website Administration	$	92	$	92	$	92	$	92	$	-     $	-     $	-     $	-     $	-     $	-     $	-     $	-     $	367	
Telephone Expense	$	-	$	-	$	-	$	-	$	-     $	-     $	-     $	-     $	-     $	-     $	-     $	-     $	-	
Postage And Delivery	$	3	$	101	$	2	$	17	$	-     $	-     $	-     $	-     $	-     $	-     $	-     $	-     $	123	
Printing And Binding	$	-	$	-	$	-	$	-	$	-     $	-     $	-     $	-     $	-     $	-     $	-     $	-     $	-	
Travel Per Diem	$	-	$	-	$	-	$	-	$	-     $	-     $	-     $	-     $	-     $	-     $	-     $	-     $	-	
Rental Fees	$	-	$	-	$	-	$	-	$	-     $	-     $	-     $	-     $	-     $	-     $	-     $	-     $	-	
Insurance	$	8,616	$	-	$	-	$	-	$	-    $	-    $	-    $	-    $	-    $	-    $	-    $	-    $	8,616	
Legal Advertising	$	-	$	-	$	-	$	-	$	-     $	-     $	-     $	-     $	-     $	-     $	-     $	-     $	-	
Other Current Charges	$	95	$	77	$	114	$	91	$	-     $	-     $	-     $	-     $	-     $	-     $	-     $	-     $	376	
Property Appraiser Fee	$	-	$	-	$	-	$	-	$	-     $	-     $	-     $	-     $	-     $	-     $	-     $	-     $	-	
Property Taxes	$	-	$	4,731	$	-	$	-	$	-    $	-    $	-    $	-    $	-    $	-    $	-    $	-    $	4,731	
Office Supplies	$	0	$	0	$	0	$	0	$	-     $	-     $	-     $	-     $	-     $	-     $	-     $	-     $	0	
Annual District Fee	$	175	$	-	$	-	$	-	$	-     $	-     $	-     $	-     $	-     $	-     $	-     $	-     $	175	

Total General & Administrative	$	33,733     $	9,927     $	6,302     $	7,915     $	-    $	-    $	-    $	-    $	-    $	-    $	-    $	-    $	57,877

12

	Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total	

Operations & Maintenance														
Field Expenditures
Electric Expense	

$	16	

$	-	

$	33	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	49	
Streetlighting	$	4,292	$	4,292	$	-	$	4,292	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	12,877	
Water & Sewer	$	2,865	$	4,631	$	5,166	$	6,887	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	19,548	
Toho Connection Work	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Property Insurance	$	1,081	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,081	
Plant Replacement	$	-	$	-	$	21,274	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	21,274	
Landscaping Maintenance	$	17,658	$	17,658	$	17,658	$	17,658	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	70,630	
Irrigation Expense	$	-	$	-	$	-	$	363	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	363	
Lake & Wetland Maintenance	$	500	$	3,650	$	2,575	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	6,725	
Park Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Signage Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Stormwater/Lake Repair	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Field Management	$	1,691	$	1,691	$	1,691	$	1,691	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	6,763	
Field Miscellaneous Expense	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Stormwater/Lake Repair	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Twa Utility Conveyance	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Miscellaneous Contingency	$	-	$	-	$	-	$	5,300	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	5,300	
Street Sweeping	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Roadway Repairs	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Subtotal Field Expenditures	$	28,103	$	31,921	$	48,396	$	36,190	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	144,610	
														
Total Operations & Maintenance	$	28,103	$	31,921	$	48,396	$	36,190	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	144,610	
														
Total Expenditures	$	61,835	$	41,848	$	54,698	$	44,105	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	202,487	
														
Excess (Deficiency) of Revenues over Expenditures	$	(41,381)	$	26,884	$	276,365	$	(25,097)	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	236,770	

Other Financing Sources/Uses:														
Transfer In/(Out)	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Total Other Financing Sources/Uses	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
														
Net Change in Fund Balance	$	(41,381)	$	26,884	$	276,365	$	(25,097)	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	236,770	

13

COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2022

Gross Assessments	$ 502,750.56	$	244,548.00	$	216,717.00	$	864,258.87	$	83,866.00 $ 1,912,140.43	
Net Assessments	$ 472,585.53	$	229,875.12	$	203,713.98	$	812,403.34	$	78,834.04 $ 1,797,412.00	
ON ROLL ASSESSMENTS	
26.29%	
12.79%	
11.33%	
45.20%	
4.39%	100.00%	

Date	
Distribution	
Gross Amount	
Discount/Penalty	
Commission	
Interest	
Net Receipts	
O&M Portion	2018 Debt Service	2019 Debt Service	2019 Refund Debt Service	2019 Parcel k Debt Service	
Total	

11/22/21	
ACH	
$198,949.42	
($7,957.66)	
($3,819.83)	
$0.00	
$187,171.93	
$49,212.29	
$23,937.84	
$21,213.58	
$84,598.91	
$8,209.31	
$187,171.93	
11/26/21	ACH	$8,251.96	($404.58)	($156.95)	$0.00	$7,690.43	$2,022.01	$983.55	$871.61	$3,475.96	$337.30	$7,690.43	
12/08/21	ACH	$1,200,448.16	($48,015.51)	($23,048.66)	$0.00	$1,129,383.99	$296,943.90	$144,439.49	$128,001.43	$510,464.67	$49,534.50	$1,129,383.99	
12/09/21	ACH	$1,062.05	($9.49)	($21.05)	$0.00	$1,031.51	$271.21	$131.92	$116.91	$466.23	$45.24	$1,031.51	
12/22/21	ACH	$99,098.75	($3,567.40)	($1,910.63)	$0.00	$93,620.72	$24,615.28	$11,973.37	$10,610.73	$42,315.16	$4,106.18	$93,620.72	
01/10/22	ACH	$2,553.68	($71.13)	($49.65)	$0.00	$2,432.90	$639.67	$311.15	$275.74	$1,099.63	$106.71	$2,432.90	
01/10/22	ACH	$32,411.05	($972.34)	($628.77)	$0.00	$30,809.94	$8,100.72	$3,940.35	$3,491.92	$13,925.63	$1,351.32	$30,809.94	
	TOTAL	$	1,542,775.07	$	(60,998.11)	$	(29,635.54)	$	-	$ 1,452,141.42	$ 381,805.08	$	185,717.67	$	164,581.92	$	656,346.19	$	63,690.56	$ 1,452,141.42	

	81%	Net Percent Collected	
	$ 345,270.58	Balance Remaining to Collect	

DIRECT BILL ASSESSMENTS			

Mattamy Orlando LLC				
$174,417.30	
$40,822.88	
$133,594.42	
Date
Received	Due
Date	Check
Number	Net
Assessed	Amount
Received	Operations  &
Maintenance	Series
2019R	
10/19/21	11/1/21	28029	$87,208.65	$87,208.65	$20,411.44	$66,797.21	
1/21/22	2/1/22	29603	$43,604.32	$43,604.32	$10,205.72	$33,398.60	
			$130,812.97	$130,812.97	$30,617.16	$100,195.81	

Boanerge LLC				
$185,669.52	
$34,906.52	
$110,963.00	
$39,800.00	
Date
Received	Due
Date	Check
Number	Net
Assessed	Amount
Received	Operations  &
Maintenance	Series
2005 - 2	Series
2007 - 2	
11/3/21	11/1/21	Wire	$92,834.76	$92,834.76	$17,453.26	$55,481.50	$19,900.00	
			$92,834.76	$92,834.76	$17,453.26	$55,481.50	$19,900.00	

Golden Kay LLC				
$80,030.10	
$18,340.72	
$61,689.38	
Date
Received	Due
Date	Check
Number	Net
Assessed	Amount
Received	Operations  &
Maintenance	Series
2019R	
12/21/21	11/1/21	1222/1223	$40,015.05	$40,015.05	$9,170.36	$30,844.69	
			$40,015.05	$40,015.05	$9,170.36	$30,844.69	

14

SECTION 3

	Westside CDD		
	FY 2022		
	Direct Bill Status		
District	Landownder	Total O & M	Total Debt	Total Due						
Westside	
Golden Cay LLC	
$18,341	$61,689	$80,030	
O&M	
Debt		
Total	
Paid	
	07-25-27-5461-0001-00DO		Nov	$9,170.36		$30,844.69		$40,015.05 $30k received	
		2005	$52,640	Feb	$4,585.18		$15,422.35		$20,007.53	
		2007	$20,631	May	$4,585.18		$15,422.35		$20,007.53	
			Total	$18,340.72		$61,689.38		$80,030.10	
	
Mattamy
18·25 - 27-4941- 0001- FDlO	
$40, 823	$133,594	$174,417	
O&M
Nov	$20,411.44	
Debt	

$66,797. 21	
Total	

$87,208.65 Paid Oct 2021	
		2019	$17 6, 275 .47	Feb	$10,205.72		$33,398.61		$43,604.33	
		2019	$203,924.53	May	$10,205.72		$33,398.61		$43,604.33	
			Total	$40,822.88		$133,594.42		$174,417.30	
			O&M	Debt		Total		
	Boanerge		Nov	$17,453.26		$75,381.50		$92,834.76 Paid 11/4/21	
	07 - 25-27- 5461-00D1-0015	O&M	$34,907	$185,670	Feb	$8,726.63		$37,690.75		$46,417.38	
		2005 Debt	$110,963	May	$8 , 726.63		$37,690.75		$46,417.38	
		2007 Debt	$39,800					$185,669.52	

SECTION 4

REBATE REPORT
$17,525,000
Westside Community Development District
(Osceola  County, Florida)
Special Assessment Revenue Bonds Series 2005

Dated: December 1, 2005
Delivered: December 2, 2005

Rebate Report to the Computation Date December 1, 2025
Reflecting Activity To November 30, 2021

i- ■■■ i-
AMTEC

TABLE OF CONTENTS

AMTEC Opinion	3
Summary of Rebate Computations / Summary of Yield Restriction Computations	4
Summary of Computational Information and Definitions	5
Methodology	7
Sources and Uses	8
Proof of Arbitrage Yield	9
Bond Debt SeIVice	11
Arbitrage Rebate Calculation Detail Report -General Fund	13
Arbitrage Rebate Calculation Detail Report-Cost of Issuance Fund	15
Arbitrage Rebate Calculation Detail Report- Debt Service Interest Fund	16
Arbitrage Rebate Calculation Detail Report - Debt Service Reserve Fund	18
Arbitrage Rebate Calculation Detail Report - 2005-1 Debt Service Reserve Fund	21
Arbitrage Rebate Calculation Detail Report- 2005-2 Debt Service Reserve Fund	22
Arbitrage Rebate Calculation Detail Report - Rebate Computation Credits	23
Yield Restriction Calculation Detail Report - General Fund	24

!I ■■

American Municipal TaJC-Exempt Complianc

 A 	\I AMTEC 	

90 Avon Meadow Lane
Avon,CT 06001
(T) 860-321-7521
(F) 860-321-7581

www.amteccorp.com

December 15, 2021

Westside Community Development District c/o Ms. Katie Costa
Governmental Management Services-CF, LLC 6200 Lee Vista Boulevard, Suite 300
Orlando, FL 32822

Re:	$17,525,000 Westside Community Development District, (Osceola County, Florida), Special Assessment Revenue Bonds, Series 2005

Dear Ms. Costa:

AMTEC has prepared certain computations relating to the above referenced bond issue (the "Bonds") at the request of the Westside Community Development District (the "District").

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

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

We have scheduled the next Report as of November 30. 2022. Thank you and should you have any questions, please do not hesitate to contact us.

Very truly yours,

Michael J. Scarfo Senior Vice President

U;\ vY\Jlc6u.,'Ve)lv
Caitlyn C. McGovern Analyst

SUMMARY OF REBATE COMPUTATIONS
Our computations, contained in the attached schedules, are summarized as follows: For the December 1, 2025 Computation Date
Reflecting Activity from December 2, 2005 through November 30, 2021

Fund Description	Taxable lnv):ield	Net
lne9m	Rebatable Arbitrae.e	
General Fund	4.191807%	153,765.93	(157,244.58)	
Cost oflssuance Fund	4.024843%	662.36	(795.67)	
Debt Service Interest Fund	4.555539%	101,423.05	(70,224.18)	
Debt Service Reserve Fund	1.296422%	118,439.47	(902,198.18)	
2005-1 Debt Service Reserve Fund	0.251092%	335.30	(10,150.74)	
2005-2 Debt Service Reserve Fund	0.088702%	133.03	(11,136.13)	
Totals	2.542526%	$374,759.14	$(1,151,749.48)	
Bond Yield	5.650445%		
Rebate Computation Credits	(45,555.01)	
Net Rebatable Arbitrage	$(1,197,304.4)9	

SUMMARY OF YIELD RESTRICTION COMPUTATIONS
Our computations, contained in the attached schedules, are summarized as follows: For the December 1, 2025 Computation Date
Reflecting Activity from December 1, 2008 through November 30, 2021

Fund Description	Taxable Inv Yield	Yield Reduction Liability	
General Fund	1.153933%	(541.17)	
Totals	1.153933%	$(541.17)	
Bond Yield (+o.125%) *	5.775445%		
* Pursuant to the Treasury Regulations Section l.148-2(d)(2), for yield restriction purposes, the Bond Yield is adjusted upwardly by 0.125% for funds not held in a refunding escrow or allocable to replacement proceeds.

Based upon our computations, no rebate or yield reduction liability exists.

4

SUMMARY OF COMPUTATIONAL INFORMATION AND DEFINITIONS
COMPUTATIONAL INFORMATION
For purposes of computing Rebatable Arbitrage and Yield Reduction Liability, investment activity is reflected from December 2, 2005, the date of the closing, to November 30, 2021, the Computation Period. All nonpurpose payments and receipts are future valued to the Computation Date of December 1, 2025.
Computations of yield are based on a 360-day year and semiannual compounding on the last day of each compounding interval. Compounding intervals end on a day in the calendar year corresponding to Bond maturity dates or six months prior.
For investment cash flow, debt service and yield computation purposes, all payments and receipts are assumed to be paid or received respectively, as shown on the attached schedules.
Purchase prices on investments are assumed to be at fair market value, representing an arm's length transaction.
During the period between December 2, 2005 and November 30, 2021, the District made periodic payments into the Debt Service Sinking, Interest and Prepayment Funds that were used, along with the interest earned, to provide the required debt service payments.
Under Section 148(f)(4)(A), the rebate requirement does not apply to amounts in certain bona fide debt service funds. The Regulations define a bona fide debt service fund as one that is used primarily to achieve a proper matching of revenues with principal and interest payments within each bond year. The fund must be depleted at least once each bond year, except for a reasonable carryover amount not to exceed the greater of the earnings on the fund for the immediately preceding bond year or 1/121h of the principal and interest payments on the issue for the immediately preceding bond year.
We have reviewed the Debt Service Sinking, Interest and Prepayment Funds and have determined that the funds deposited have functioned as a bona fide debt service fund and are not subject to the rebate requirement.
The Bonds were issued, in part, for the purpose of current refunding the District's outstanding Bond Anticipation Notes, Series 2005 (the "Notes") on December 2, 2005. There were no unspent proceeds of the Notes as of the redemption date; therefore, transferred proceeds calculations were not required.

5

A portion of the Bonds were refunded by the District's Special Assessment Revenue Refunding Bonds, Series 2019 (the "Refunding Bonds"), as follows:

Issue	Principal Issued	
Dated	Principal Refunded	Maturities Refunded	Redemption Date	Redemption Price	
2005	$17,525,000	12/1/05	$6,825,000	5/1/37	11/1/19	100%	
Proceeds in the 2005-1 Debt Service Reserve Fund were deposited into the 2019 escrow fund on September 30, 2019. Accordingly, such proceeds remain subject to rebate at the yield of the Bonds. The 2019 escrow fund yielded below the yield on the Bonds and generated additional negative arbitrage; therefore, the 2019 escrow fund has been excluded from the computation of rebate. For the purpose of computing Rebatable Arbitrage, the remaining proceeds of the Bonds, equal to the percentage of the principal refunded by the Refunding Bonds divided by the outstanding principal of the Bonds immediately prior to the redemption date, transferred to the Refunding Bonds on November 1, 2019, subject to rebate at the yield of the Refunding Bonds.

DEFINITIONS

Computation Date
December 1, 2025.

Computation Period
The period beginning on December 2, 2005, the date of the closing, and ending on November 30, 2021.

Temporary Period
The period ending three years from the date of the closing during which time arbitrage profits and losses may be blended.

Yield Reduction Period
The period subsequent to the Temporary Period that proceeds are yield restricted to the yield on the Bonds, plus 0.125%.

Bond Year
Each one-year period (or shorter period from the date of issue) that ends at the close of business on the day in the calendar year that is selected by the Issuer. If no day is selected by the Issuer before the earlier of the final maturity date of the issue or the date that is five years after the date of issue, each bond year ends at the close of business on the anniversary date of the issuance.

Bond Yield
The discount rate that, when used in computing the present value of all the unconditionally payable payments of principal and interest with respect to the Bonds, produces an amount equal to the present value of the issue price of the Bonds. Present value is computed as of the date of issue of the Bonds.

6

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

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

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

Yield Reduction Liability
The Rebatable Arbitrage accumulated after the Temporary Period, at the bond yield plus 0.125%.

Funds and Accounts
The Funds and Accounts activity used in the compilation of this Report was received from the District, SunTrust Bank, Trustee, and US Bank, Successor Trustee.

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

Investment Yield and Rebate Amount
The methodology used to calculate the Rebatable Arbitrage and Yield Reduction Liability, as of November 30, 2021, was to calculate the future value of the disbursements from all funds, subject to rebate, and the value of the remaining bond proceeds, at the yield on the Bonds, to December 1, 2025. This figure was then compared to the future value of the deposit of bond proceeds into the various investment accounts at the same yield. The difference between the future values of the two cash flows, on December 1, 2025, is the Rebatable Arbitrage and Yield Reduction Liability.

7

$17,525,000
Westside Community Development District (Osceola County, Florida)
Special Assessment Revenue Bonds, Series 2005
Delivered: December 2, 2005

 	Sources of Funds	

Par Amount	$17,525,000.00	
Underwriter's Discount	-350,500.00	
Accrued Interest	2,750.45	
Total	$17,177,250.45	

 	Uses of Funds	

Redem ption of Notes	$ 4,162,777.78	
General Fund	9,887,185.81	
Cost of Issuance Fund	145,000.00	
Debt Service Interest Fund	1,767,040.61	
Debt Service Reserve Fund	1215 246.25	
Total	$17,177,250.45	

8

Date	Debt Service	@ 5.6504446%	
05/01/2006	412,567.71	403,161.83	
11/01/2006	495,081.25	470,501.48	
05/01/2007	495,081.25	457,574.00	
I1/01/2007	495,081.25	445,001.71	
05/01/2008	725,081.25	633,829.17	
11/01/2008	488,583.75	415,360.22	
05/01/2009	733,583.75	606,507.16	
I1/01/2009	481,662.50	387,283.87	
05/01/2010	736,662.50	576,043.76	
11/01/2010	474,458.75	360,815.94	
05/01/201 l	744,458.75	550,589.90	
11/01/2011	466,831.25	335,774.62	
05/01/2012	751,831.25	525,906.65	
11/01/2012	458,780.00	312,099.52	
05/01/2013	763,780.00	505,309.26	
11/01/2013	450,163.75	289,640.87	
05/01/2014	770,163.75	481,917.54	
11/01/2014	441,123.75	268,441.99	
05/01/2015	781,123.75	462,285.41	
11/01/2015	431,518.75	248,364.98	
05/01/2016	791,518.75	443,049.49	
11/01/2016	421,348.75	229,368.13	
05/01/2017	801,348.75	424,241.63	
11/01/2017	410,613.75	211,410.01	
05/01/2018	815,613.75	408,391.73	
11/01/2018	399,172.50	194,380.80	
05/01/2019	824,172.50	390,311.37	
11/01/2019	387,166.25	178,316.25	
05/01/2020	837,166.25	374,977.74	
11/01/2020	374,453.75	163,114.40	
05/01/2021	849,453.75	359,860.51	
11/01/2021	361,035.00	148,745.59	
05/01/2022	866,035.00	347,000.89	
11/01/2022	346,768.75	135,124.92	
05/01/2023	881,768.75	334,156.98	
11/01/2023	331,655.00	122,231.38	
05/01/2024	896,655.00	321,382.25	
11/01/2024	315,693.75	l!0,043.11	
05/01/2025	915,693.75	310,418.40	
11/01/2025	298,743.75	98,490.96	
05/01/2026	933,743.75	299,381.94	
11/01/2026	280,805.00	87,559.46	
05/01/2027	950,805.00	288,330.13	
l 1/01/2027	261,877.50	77,231.97	
05/01/2028	971,877.50	278,747.38	
l 1/01/2028	241,820.00	67,451.53	
05/01/2029	991,820.00	269,049.88	
l 1/01/2029	220,632.50	58,206.27	
05/01/2030	1,015,632.50	260,577.68	
l 1/01/2030	198,173.75	49,447.81	

9

Date	Debt Service	@ 5.6504446%	
05/01/2031	1,038,173.75	251,925.05	
11/01/2031	174,443.75	41,167.74	
05/01/2032	1,064,443.75	244,300.70	
11/01/2032	149,301.25	33,324.66	
0S/01/2033	1,089,301.25	236,456.19	
11/01/2033	122,746.25	25,912.62	
05/01/2034	l,117,746.25	229,480.93	
11/01/2034	94,637.50	18,895.87	
05/01/2035	1,149,637.50	223,236.39	
11/01/2035	64,833.75	12,243.50	
05/01/2036	1,179,833.75	216,683.36	
11/01/2036	33,335.00	5,953.95	
05/01/2037	1,213,335.00	210,759.01	
	38,282,652.71	17,527,750.45	

Proceeds Summary

Delivery date	12/02/2005	
Par Value	17,525,000.00	
Accrued interest	2,750.45	
Target for yield calculation	17,527,750.45	

10

Dated Date	12/01/2005
Delivery Date	12/02/2005

Period Ending	
Principal	
Coupon	
Interest	
Debt Service	Annual Debt Service	
05/01/2006			412,567.71	412,567.71	412,567.71	
11/01/2006			495,081.25	495,081.25		
05/01/2007			495,081.25	495,081.25	990,162.50	
11/01/2007			495,081.25	495,081.25		
05/01/2008	230,000	5.650%	495,081.25	725,081.25	1,220,162.50	
11/01/2008			488,583.75	488,583.75		
05/01/2009	245,000	5.650%	488,583.75	733,583.75	1,222,167.50	
11/01/2009			481,662.50	481,662.50		
05/01/2010	255,000	5.650%	481,662.50	736,662.50	1,218,325.00	
11/01/2010			474,458.75	474,458.75		
05/01/2011	270,000	5.650%	474,458.75	744,458.75	1,218,917.50	
11/01/2011			466,831.25	466,831.25		
05/01/2012	285,000	5.650%	466,831.25	751,831.25	1,218,662.50	
11/01/2012			458,780.00	458,780.00		
05/01/2013	305,000	5.650%	458,780.00	763,780.00	1,222,560.00	
11/01/2013			450,163.75	450,163.75		
05/01/2014	320,000	5.650%	450,163.75	770,163.75	1,220,327.50	
11/01/2014			441,123.75	441,123.75		
05/01/2015	340,000	5.650%	441,123.75	781,123.75	1,222,247.50	
11/01/2015			431,518.75	431,518.75		
05/01/2016	360,000	5.650%	431,518.75	791,518.75	1,223,037.50	
11/01/2016			421,348.75	421,348.75		
05/01/2017	380,000	5.650%	421,348.75	801,348.75	1,222,697.50	
11/01/2017			410,613.75	410,613.75		
05/01/2018	405,000	5.650%	410,613.75	815,613.75	1,226,227.50	
11/01/2018			399,172.50	399,172.50		
05/01/2019	425,000	5.650%	399,172.50	824,172.50	1,223,345.00	
11/01/2019			387,166.25	387,166.25		
05/01/2020	450,000	5.650%	387,166.25	837,166.25	1,224,332.50	
11/01/2020			374,453.75	374,453.75		
05/01/2021	475,000	5.650%	374,453.75	849,453.75	1,223,907.50	
11/01/2021			361,035.00	361,035.00		
05/01/2022	505,000	5.650%	361,035.00	866,035.00	1,227,070.00	
11/01/2022			346,768.75	346,768.75		
05/01/2023	535,000	5.650%	346,768.75	881,768.75	1,228,537.50	
11/01/2023			331,655.00	331,655.00		
05/01/2024	565,000	5.650%	331,655.00	896,655.00	1,228,310.00	
11/01/2024			315,693.75	315,693.75		
05/01/2025	600,000	5.650%	315,693.75	915,693.75	1,231,387.50	
11/01/2025			298,743.75	298,743.75		
05/01/2026	635,000	5.650%	298,743.75	933,743.75	1,232,487.50	
11/01/2026			280,805.00	280,805.00		
05/01/2027	670,000	5.650%	280,805.00	950,805.00	1,231,610.00	
11/01/2027			261,877.50	261,877.50		
05/01/2028	710,000	5.650%	261,877.50	971,877.50	1,233,755.00	
11/01/2028			241,820.00	241,820.00		
05/01/2029	750,000	5.650%	241,820.00	991,820.00	1,233,640.00	

11

Period Ending	
Principal	
Coupon	
Interest	
Debt Service	Annual Debt Service	
11/01/2029			220,632.50	220,632.50		
05/01/2030	795,000	5.650%	220,632.50	1,015,632.50	1,236,265.00	
11/01/2030			198,173.75	198,173.75		
05/01/2031	840,000	5.650%	198,173.75	1,038,173.75	1,236,347.50	
11/01/2031			174,443.75	174,443.75		
05/01/2032	890,000	5.650%	174,443.75	1,064,443.75	1,238,887.50	
11/01/2032			149,301.25	149,301.25		
05/01/2033	940,000	5.650%	149,301.25	1,089,301.25	1,238,602.50	
11/01/2033			122,746.25	122,746.25		
05/01/2034	995,000	5.650%	122,746.25	1,117,746.25	1,240,492.50	
11/01/2034			94,637.50	94,637.50		
05/01/2035	1,055,000	5.650%	94,637.50	1,149,637.50	1,244,275.00	
11/01/2035			64,833.75	64,833.75		
05/01/2036
11/01/2036	1,115,000	5.650%	,614,,,8,3,_3n.7n5	1,179,833.75
l\ll'i.00	1,244,667.50	
05/01/2037	1,180,000	5.650%	33,335.00	1,213,335.00	1,246,670.00	
	17,525,000		20,757,652.71	38,282,652.71	38,282,652.71	

12

DATE	
DESCRIPTION	RECEIPTS (PAYMENTS)	BOND YIELD OF (5.650445%)	
12/02/05	Beg Bal	-9,887,185.81	-30,129,488.53	
12/02/05		789,472.62	2,405,781.25	
12/05/05		50,366.34	153,411.46	
12/05/05		556,138.29	1,693,948.49	
12/06/05		14,600.66	44,465.45	
12/07/05		21,394.83	65,146.61	
12/20/05		62,133.27	188,813.62	
12/20/05		269,926.03	820,264.40	
12/20/05		270.00	820.49	
01/23/06		53,245.82	160,981.64	
01/23/06		195,218.52	590,217.18	
02/27/06		714,887.67	2,150,023.18	
03/01/06		70,444.42	211,730.32	
03/15/06		123,650.00	370,84.249	
03/27/06		174,580.97	522,619.52	
03/27/06		616,893.70	1,846,711.54	
04/21/06		443,633.75	1,323,122.39	
04/21/06		1,231,626.71	3,673,284.26	
05/31/06		239,818.46	710,945.74	
05/31/06		2,604,480.69	7,721,025.54	
06/29/06		293,574.50	866,408.67	
06/29/06		901,331.31	2,660,04.458	
08/29/06		600,000.00	1,754,375.24	
11/21/06		10,929.08	31,553.15	
02/12/07		4,228.22	12,055.13	
02/12/07		-1,982.70	-5,652.90	
11/02/07		-484.65	-1,327.29	
12/04/07		-5.70	-15.53	
12/10/07		-440.81	-1,200.15	
01/03/08		-4.82	-13.08	
02/04/08		-4.00	-10.80	
03/04/08		-2.81	-7.55	
03/14/08		-716.30	-1,922.02	
04/02/08		-2.55	-6.82	
04/14/08		-203.65	-543.92	
05/02/08		-73.13	-194.77	
11/04/08		-13.50	-34.96	
11/05/08		-0.73	-1.89	
12/02/08		-3.55	-9.15	
12/03/08		-3.18	-8.20	
01/05/09		-1.89	-4.85	
01/15/09		-7.39	-18.93	
02/04/09		-13.87	-35.42	
02/10/09		-0.82	-2.09	
03/04/09		-9.43	-23.97	
03/17/09		-0.57	-1.45	
04/03/09		-6.21	-15.71	
04/13/09		-0.39	-0.99	

13

DATE	
DESCRIPTION	RECEIPTS (PAYMENTS)	BOND YIELD OF (5.650445%)	
05/04/09		-3.93	-9.90	
06/03/09		-4.59	-11.51	
07/03/09		-2.43	-6.06	
12/14/09		1,353.66	3,294.77	
12/14/09		348.25	847.63	
03/04/13		-0.18	-0.37	
04/02/13		-0.29	-0.59	
11/07/18		393.70	583.68	
12/07/18		4.34	6.40	
12/01/25	TOTALS:	153,765.93	-157,244.58	

ISSUE DATE:	12/02/05	REBATABLE ARBITRAGE:	-157,244.58	
COMP DATE:	12/01/25	NET INCOME:	153,765.93	
BOND YIELD:	5.650445%	TAX INV YIELD:	4.191807%	

14

DATE	
DESCRIPTION	RECEIPTS (PAYMENTS)	BOND YIELD OF (5.650445%)	
12/02/05	Beg Bal	-145,000.00	-441,862.42	
12/02/05		25,643.75	78,144.89	
12/05/05		13,000.00	39,596.86	
12/05/05		5,000.00	15,229.56	
12/05/05		5,000.00	15,229.56	
12/05/05		6,757.57	20,582.97	
12/05/05		30,000.00	91,377.37	
01/11/06		4,282.53	12,971.73	
02/09/06		12,500.00	37,698.61	
02/17/06		1,495.81	4,505.61	
03/09/06		40,000.00	120,076.68	
02/12/07		1,982.70	5,652.90	
12/01/25	TOTALS:	662.36	-795.67	

ISSUE DATE:	12/02/05	REBATABLE ARBITRAGE:	-795.67	
COMP DATE:	12/01/25	NET INCOME:	662.36	
BOND YIELD:	5.650445%	TAX INV YIELD:	4.024843%	

15

DATE	
DESCRIPTION	RECEIPTS (PAYMENTS)	BOND YIELD OF (5.650445%)	
12/02/05	Beg Bal	-1,767,040.61	-5,384,750.61	
01/04/06		-1,210.69	-3,671.14	
02/01/06		-0.94	-2.84	
03/01/06		-0.84	-2.52	
04/03/06		-0.93	-2.78	
05/01/06		-0.90	-2.68	
05/01/06		412,567.71	1,228,565.94	
06/01/06		-0.93	-2.76	
06/28/06		-10,400.00	-30,697.64	
07/03/06		-10,177.54	-30,017.77	
08/01/06		-505.67	-1,484.98	
08/03/06		173.27	508.68	
08/09/06		-1,585.91	-4,651.51	
09/01/06		-0.89	-2.60	
09/14/06		-1,958.37	-5,712.91	
10/02/06		-12,755.38	-37,106.19	
10/13/06		-1,817.48	-5,278.17	
11/01/06		-95.75	-277.30	
11/01/06		495,081.25	1,433,771.88	
11/08/06		-4,716.42	-13,644.12	
12/01/06		-0.90	-2.59	
12/28/06		-10,400.00	-29,854.19	
01/02/07		-198.56	-569.63	
01/10/07		-3,569.12	-10,226.49	
01/10/07		-3,448.57	-9,881.08	
02/01/07		-1,200.40	-3,428.31	
02/09/07		-4,087.27	-11,658.68	
03/02/07		-0.92	-2.61	
04/03/07		-1.02	-2.89	
05/01/07		495,081.25	1,394,377.61	
05/02/07		-0.98	-2.76	
06/04/07		-0.99	-2.77	
06/28/07		-20,519.72	-57,285.38	
07/03/07		-3.33	-9.29	
07/16/07		20,519.72	57,126.00	
07/26/07		-20,519.72	-57,037.65	
08/02/07		-0.52	-1. 44	
09/05/07		-1.00	-2.76	
10/02/07		-0.95	-2.61	
11/01/07		495,081.25	1,356,065.74	
11/02/07		484.65	1,327.29	
12/04/07		5.70	15.53	
12/10/07		440.81	1,200.15	
01/03/08		4.82	13.08	
01/31/08		-25,982.55	-70,194.56	
02/04/08		4.00	10.80	
03/04/08		2.81	7.55	
03/14/08		716.30	1,922.02	

16

DATE	
DESCRIPTION	RECEIPTS (PAYMENTS)	BOND YIELD OF (5.650445%)	
04/02/08		2.55	6.82	
04/14/08		203.65	543.92	
05/01/08		83,185.95	221,592.26	
05/02/08		73.13	194.77	
12/01/25	TOTALS:	101,423.05	-70,224.18	

ISSUE DATE:	12/02/05	REBATABLE ARBITRAGE:	-70,224.18	
COMP DATE:	12/01/25	NET INCOME:	101,423.05	
BOND YIELD:	5.650445%	TAX INV YIELD:	4.555539%	

17

DATE	DESCRIPTION	(PAYMENTS)	%	(PAYMENTS)	(5.650445%)	
12/02/05	Beg Bal	-1,215,246.25	100.00	-1,215,246.25	-3,703,252.74	
01/04/06		1,210.69	100.00	1,210.69	3,671.14	
02/01/06		0.94	100.00	0.94	2.84	
03/01/06		0.84	100.00	0.84	2.52	
04/03/06		0.93	100.00	0.93	2.78	
05/01/06		0.90	100.00	0.90	2.68	
06/01/06		0.93	100.00	0.93	2.76	
06/28/06		10,400.00	100.00	10,400.00	30,697.64	
07/03/06		10,177.54	100.00	10,177.54	30,017.77	
08/01/06		505.67	100.00	505.67	1,484.98	
08/01/06		173.27	100.00	173.27	508.83	
08/03/06		-173.27	100.00	-173.27	-508.68	
08/09/06		1,585.91	100.00	1,585.91	4,651.51	
09/01/06		0.89	100.00	0.89	2.60	
09/14/06		1,958.37	100.00	1,958.37	5,712.91	
10/02/06		12,755.38	100.00	12,755.38	37,106.19	
10/13/06		1,817.48	100.00	1,817.48	5,278.17	
11/01/06		95.75	100.00	95.75	277.30	
11/08/06		4,716.42	100.00	4,716.42	13,644.12	
12/01/06		0.90	100.00	0.90	2.59	
12/28/06		10,400.00	100.00	10,400.00	29,854.19	
01/02/07		198.56	100.00	198.56	569.63	
01/10/07		3,569.12	100.00	3,569.12	10,226.49	
01/10/07		3,448.57	100.00	3,448.57	9,881.08	
02/01/07		1,200.40	100.00	1,200.40	3,428.31	
02/09/07		4,087.27	100.00	4,087.27	11,658.68	
03/02/07		0.92	100.00	0.92	2.61	
04/03/07		1.02	100.00	1.02	2.89	
05/02/07		0.98	100.00	0.98	2.76	
06/04/07		0.99	100.00	0.99	2.77	
06/28/07		20,519.72	100.00	20,519.72	57,285.38	
07/03/07		3.33	100.00	3.33	9.29	
07/16/07		-20,519.72	100.00	-20,519.72	-57,126.00	
07/26/07		20,519.72	100.00	20,519.72	57,037.65	
08/02/07		0.52	100.00	0.52	1.44	
09/05/07		1.00	100.00	1.00	2.76	
10/02/07		0.95	100.00	0.95	2.61	
11/15/07		0.94	100.00	0.94	2.57	
12/04/07		0.86	100.00	0.86	2.34	
01/03/08		0.86	100.00	0.86	2.33	
02/01/08		25,982.55	100.00	25,982.55	70,183.69	
02/01/08		4,581.00	100.00	4,581.00	12,374.13	
02/04/08		0.79	100.00	0.79	2.13	
03/04/08		0.58	100.00	0.58	1.56	
03/17/08		12,155.99	100.00	12,155.99	32,602.63	
04/02/08		0.53	100.00	0.53	1.42	
04/14/08		3,019.82	100.00	3,019.82	8,065.45	
05/02/08		0.60	100.00	0.60	1.60	
			18			

DATE	DESCRIPTION	(PAYMENTS)	%	(PAYMENTS)	(5.650445%)

05/23/08	2,536.16	100.00	2,536.16	6,732.90	
06/03/08	0.75	100.00	0.75	1.99	
06/10/08	2,349.28	100.00	2,349.28	6,220.39	
07/02/08	0.67	100.00	0.67	1.77	
07/07/08	2,184.69	100.00	2,184.69	5,760.47	
08/04/08	2,215.51	100.00	2,215.51	5,817.37	
08/04/08	0.68	100.00	0.68	1.79	
09/03/08	0.68	100.00	0.68	1.78	
10/02/08	0.68	100.00	0.68	1.77	
10/21/08	4,303.07	100.00	4,303.07	11,164.92	
10/22/08	33,354.14	100.00	33,354.14	86,528.60	
10/22/08	-33,354.14	100.00	-33,354.14	-86,528.60	
11/04/08	54,680.13	100.00	54,680.13	141,590.08	
11/04/08	0.73	100.00	0.73	1.89	
11/06/08	-54,680.13	100.00	-54,680.13	-141,546.26	
11/07/08	16,702.75	100.00	16,702.75	43,230.44	
11/19/08	1,509.46	100.00	1,509.46	3,899.57	
12/02/08	3.18	100.00	3.18	8.20	
12/18/08	991.62	100.00	991.62	2,550.30	
01/05/09	1.89	100.00	1.89	4.85	
01/16/09	583.94	100.00	583.94	1,495.31	
02/03/09	13.87	100.00	13.87	35.42	
02/10/09	307.33	100.00	307.33	784.07	
03/03/09	9.43	100.00	9.43	23.97	
03/19/09	196.11	100.00	196.11	497.31	
04/02/09	6.21	100.00	6.21	15.72	
04/14/09	124.82	100.00	124.82	315.31	
05/01/09	416,050.53	100.00	416,050.53	1,048,217.42	
05/04/09	3.93	100.00	3.93	9.90	
05/06/09	-152,280.00	100.00	-152,280.00	-383,364.65	
05/11/09	0.11	100.00	0.11	0.28	
06/02/09	4.59	100.00	4.59	11.51	
07/02/09	2.43	100.00	2.43	6.06	
07/09/09	62.63	100.00	62.63	156.14	
07/14/09	-10.95	100.00	-10.95	-27.28	
08/04/09	42.09	100.00	42.09	104.53	
09/04/09	11.02	100.00	11.02	27.24	
10/09/09	7.51	100.00	7.51	18.46	
11/02/09	296,297.77	100.00	296,297.77	725,883.29	
11/06/09	6.58	100.00	6.58	16.11	
12/04/09	5.38	100.00	5.38	13.12	
12/23/09	7,731.67	100.00	7,731.67	18,792.45	
12/23/09	21,314.58	100.00	21,314.58	51,806.82	
12/24/09	10,718.39	100.00	10,718.39	26,047.89	
01/07/10	5.24	100.00	5.24	12.71	
02/05/10	4.95	100.00	4.95	11.95	
03/03/10	4.91	100.00	4.91	11.81	
03/18/10	30.00	100.00	30.00	71.96	

19

DATE	DESCRIPTION	(PAYMENTS)	%	(PAYMENTS)	(5.650445%)

03/18/10	16,820.95	100.00	16,820.95	40,350.32
03/18/10	812.86	100.00	812.86	1,949.90
03/18/10	1,426.61	100.00	1,426.61	3,422.17
03/18/10	204.60 100.00	204.60	490.80
03/18/10	1,973.61	100.00	1,973.61	4,734.32
03/18/10	13,583.23 100.00	13,583.23	32,583.63
03/18/10	152.00 100.00	152.00	364.62
04/13/10	5.08 100.00	5.08	12.14
05/17/10	4.68 100.00	4.68	11.12
06/15/10	4.83 100.00	4.83	11.43
07/14/10	4.65 100.00	4.65	10.96
08/06/10	5.07 100.00	5.07	11.90
09/02/10	-51.37 100.00	-51.37	-120.14
10/07/10	10.00 100.00	10.00	23.26
11/10/10	4.83 100.00	4.83	11.18
01/10/11	9.52 100.00	9.52	21.83
02/15/11	4.83 100.00	4.83	11.01
03/08/11	4.37 100.00	4.37	9.93
04/07/11	4.84 100.00	4.84	10.95
06/24/11	9.52 100.00	9.52	21.28
08/04/11	4.69 100.00	4.69	10.42
08/04/11	4.83 100.00	4.83	10.73
04/01/16	42,021.88	100.00	42,021.88	72,011.55
04/01/16	255,000.00	100.00	255,000.00	436,985.36
04/20/16	-42,021.88 100.00	-42,021.88	-71,800.09
04/20/16	-255,000.00	100.00	-255,000.00	-435,702.15
06/20/17	755.29 100.00	755.29	1,209.29
04/04/19	72,909.29	100.00	72,909.29	105,659.85
04/22/19	2005-1 DSR	304,436.00	100.00	304,436.00	439,959.95
04/22/19	2005-2 DSR	100,342.00	100.00	100,342.00	145,010.65
11/01/19	Bal Out	102,511.57	50.20	51,461.48	72,226.20
11/01/19	Bal In	-102,511.57	50.20	-51,461.48	-72,226.20
11/06/20	103,135.36	50.20	51,774.63	68,674.27
------------------------------------------------------------------------------
12/01/25	TOTALS:	169,800.20	118,439.47	-902,198.18

ISSUE DATE: 12/02/05 COMP DATE: 12/01/25 BOND YIELD: 5.650445%

REBATABLE ARBITRAGE:	-902,198.18
NET INCOME:	118,439.47
TAX INV YIELD:	1.296422%

20

	ARBITRAGE REBATE CALCULATION		
	DETAIL REPORT		
		FUTURE VALUE@	
	RECEIPTS	BOND YIELD OF	
DATE	DESCRIPTION	(PAYMENTS)	(5.650445%)	
04/22/19	From DSR	-304,436.00	-439,959.95	
05/02/19	22.52	32.49	
06/04/19	77.57	111.37	
07/02/19	75.07	107.32	
08/02/19	64.64	91.98	
09/04/19	51.71	73.22	
09/30/19	to 19 Escrow	304,436.00	429,331.08	
10/02/19	43.79	61.74	
12/01/25	TOTALS:	335.30	-10,150.74	

ISSUE DATE:	12/02/05	REBATABLE ARBITRAGE:	-10,150.74	
COMP DATE:	12/01/25	NET INCOME:	335.30	
BOND YIELD:	5.650445%	TAX INV YIELD:	0.251092%	

21

ARBITRAGE REBATE CALCULATION DETAIL REPORT

ADJUSTED	FUTURE VALUE@
RECEIPTS			RECEIPTS	BOND YIELD OF DATE	DESCRIPTION	(PAYMENTS)	%	(PAYMENTS)		(5.650445%)

04/22/19	From DSR	-100,342.00	100.00	-100,342.00	-145,010.65	
05/02/19		4,662.03	100.00	4,662.03	6,726.98	
05/02/19		40,000.00	100.00	40,000.00	57,717.16	
05/02/19		7.42	100.00	7.42	10.71	
06/04/19		14.55	100.00	14.55	20.89	
07/02/19		-44,662.03	100.00	-44,662.03	-63,848.42	
07/02/19		13.73	100.00	13.73	19.63	
08/02/19		21.00	100.00	21.00	29.88	
09/04/19		17.04	100.00	17.04	24.13	
10/02/19		14.85	100.00	14.85	20.94	
11/01/19	Bal Out	100,355.19	100.00	100,355.19	140,848.53	
11/01/19	Bal In	-100,355.19	50.20	-50,378.96	-70,706.89	
11/04/19		12.78	50.20	6.42	9.00	
12/03/19		12.37	50.20	6.21	8.67	
01/03/20		12.78	50.20	6.42	8.92	
02/04/20		12.75	50.20	6.40	8.85	
03/03/20		10.56	50.20	5.30	7.30	
04/02/20		4.76	50.20	2.39	3.28	
05/04/20		0.82	50.20	0.41	0.56	
06/02/20		0.85	50.20	0.43	0.58	
07/02/20		0.49	50.20	0.25	0.33	
08/04/20		0.47	50.20	0.24	0.32	
09/02/20		0.42	50.20	0.21	0.28	
10/02/20		0.41	50.20	0.21	0.27	
11/03/20		0.42	50.20	0.21	0.28	
12/02/20		0.41	50.20	0.21	0.27	
01/05/21		0.42	50.20	0.21	0.28	
02/02/21		0.43	50.20	0.22	0.28	
03/02/21		0.38	50.20	0.19	0.25	
04/02/21		0.43	50.20	0.22	0.28	
05/04/21		0.41	50.20	0.21	0.27	
06/02/21		0.43	50.20	0.22	0.28	
07/02/21		0.41	50.20	0.21	0.26	
08/03/21		0.43	50.20	0.22	0.27	
09/02/21		0.43	50.20	0.22	0.27	
10/04/21		0.41	50.20	0.21	0.26	
11/02/21		0.43	50.20	0.22	0.27	
11/30/21	MMkt Bal	100,342.00	50.20	50,372.34	62,958.83	
11/30/21	MMkt Ace	0.42	50.20	0.21	0.26	
-------------------------------------------------------------------------------------
12/01/25 TOTALS:	163.91	133.03	-11,136.13
-------------------------------------------------------------------------------------

ISSUE DATE:	12/02/05	REBATABLE ARBITRAGE:	-11,136.13	
COMP DATE:	12/01/25	NET INCOME:	133.03	
BOND YIELD:	5.650445%	TAX INV YIELD:	0.088702%	

22

DATE	
DESCRIPTION	RECEIPTS (PAYMENTS)	BOND YIELD OF (5.650445%)	
12/01/06		-1,000.00	-2,882.62	
12/01/07		-1,400.00	-3,816.94	
12/01/08		-1,430.00	-3,687.44	
12/01/09		-1,490.00	-3,633.92	
12/01/10		-1,500.00	-3,460.04	
12/01/11		-1,520.00	-3,316.15	
12/01/12		-1,550.00	-3,198.33	
12/01/13		-1,590.00	-3,103.05	
12/01/14		-1,620.00	-2,990.25	
12/01/15		-1,650.00	-2,880.56	
12/01/16		-1,650.00	-2,724.44	
12/01/17		-1,670.00	-2,608.02	
12/01/18		-1,700.00	-2,510.99	
12/01/19		-1,730.00	-2,416.81	
12/01/20		-1,760.00	-2,325.46	
12/01/25	TOTALS:	-23,260.00	-45,555.01	

ISSUE DATE:	12/02/05	REBATABLE ARBITRAGE:	-45,555.01 COMP DATE:	12/01/25
BOND YIELD:	5.650445%

23

DATE	
DESCRIPTION	RECEIPTS (PAYMENTS)	BOND YIELD OF (5.775445%)	
12/01/08	GF MMkt Balance	-1,976.38	-5,202.73	
12/01/08	GF MMkt Accrual	-1.87	-4.92	
12/02/08		-3.55	-9.34	
12/03/08		-3.18	-8.37	
01/05/09		-1.89	-4.95	
01/15/09		-7.39	-19.32	
02/04/09		-13.87	-36.15	
02/10/09		-0.82	-2.14	
03/04/09		-9.43	-24.46	
03/17/09		-0.57	-1.48	
04/03/09		-6.21	-16.04	
04/13/09		-0.39	-1.01	
05/04/09		-3.93	-10.10	
06/03/09		-4.59	-11.74	
07/03/09		-2.43	-6.19	
12/14/09		348.25	864.24	
12/14/09		1,353.66	3,359.31	
03/04/13		-0.18	-0.37	
04/02/13		-0.29	-0.60	
11/07/18		393.70	588.71	
12/07/18		4.34	6.46	
12/01/25	TOTALS:	62.98	-541.17	

ISSUE DATE: 12/02/05 COMP DATE: 12/01/25 BOND YIELD: 5.775445%

YIELD REDUCTION AMT:	-541.17 NET INCOME:		62.98
TAX INV YIELD:	1.153933%

24

REBATE REPORT
$17,510,000
Westside Community Development District
(Osceola  County, Florida)
Special Assessment Revenue Bonds Series 2007

Dated: December 1, 2007
Delivered: December 3, 2007

Rebate Report to the Computation Date December 2, 2022
Reflecting Activity To November 30, 2021

i--- ■■■ i..
AMTEC

TABLE OF CONTENTS

AMTEC Opinion	3
Summary of Rebate Computations/ Summary of Yield Restriction Computations	4
Summary of Computational Information and Definitions	5
Methodology	7
Sources and Uses	8
Proof of Arbitrage Yield	9
Bond Debt Service	11
Arbitrage Rebate Calculation Detail Report- Acquisition & Construction Fund	13
Arbitrage Rebate Calculation Detail Report - Cost oflssuance Fund	14
Arbitrage Rebate Calculation Detail Report- Debt Service Interest Fund	15
Arbitrage Rebate Calculation Detail Report - Debt Service Reserve Fund	16
Arbitrage Rebate Calculation Detail Report - 2007-1 Debt Service Reserve Fund	18
Arbitrage Rebate Calculation Detail Report - 2007-2 Debt Service Reserve Fund	19
Arbitrage Rebate Calculation Detail Report - Rebate Computation Credits	20
Yield Restriction Calculation Detail Report - Acquisition & Construction Fund	21

11\AMTEC 	

90 Avon Meadow Lane

. -...!	!- American Municipal Tax-Exempt  Compliance

Avon, CT  06001
{T) 860 - 321- 752 1
(F) 860 - 321 - 7581
www.amteccorp.com

December 15, 2021

Westside Community Development District c/o Ms. Katie Costa
Governmental Management Services-CF, LLC 6200 Lee Vista Boulevard, Suite 300
Orlando, FL 32822

Re:	$17,510,000 Westside Community Development District, (Osceola County, Florida), Special Assessment Revenue Bonds, Series 2007

Dear Ms. Costa:

AMTEC has prepared certain computations relating to the above referenced bond issue (the "Bonds") at the request of the Westside Community Development District (the "District")

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

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

We have scheduled the next Report as of December 2, 2022, the Computation Date. Thank you and should you have any questions, please do not hesitate to contact us.

Very truly yours,

Michael J. Scarfo Senior Vice President

Caitlyn C. McGovern Analyst

SUMMARY OF REBATE COMPUTATIONS
Our computations, contained in the attached schedules, are summarized as follows: For the December 2, 2022 Computation Date
Reflecting Activity from December 3, 2007 through November 30, 2021

Fund Description	Taxable InvYiel<J	Net In ome	Rebatable Arbitraee	
Acquisition & Construction Fund	1.128249%	3,506.11	(47,910.83)	
Cost of Issuance Fund	3.637368%	454.28	(1,284.75)	
Debt Service Interest Fund	2.607434%	19,297.67	(95,968.15)	
Debt Service Reserve Fund	0.702644%	65,914.16	(1,260,074.09)	
2007-1 Debt Service Reserve Fund	0.251089%	348.76	(12,185.58)	
2007-2 Debt Service Reserve Fund	0.087270%	51.59	(4,964.11)	
Totals	0.847652%	$89,572.57	$(1,422,.187.51)	
Bond Yield	7.262670%		
Rebate ComputationCredits	(37,633.06)	
Net Rebatable Arbitra e	$(1,460,020.57)	

SUMMARY OF YIELD RESTRICTION COMPUTATIONS
Our computations, contained in the attached schedules, are summarized as follows: For the December 2, 2022 Computation Date
Reflecting Activity from December 2, 2010 through November 30, 2021

Fund Description	Taxable Inv Yield	Yield Reduction Liabilitv	
Acauisition & Construction Fund	0.033874%	(12,689.60)	
Totals	0.033874%	$(12,689.60)	
Bond Yield (+o.125%) *	7.387670%		
* Pursuant to the Treasury Regulations Section 1.148-2(d)(2,) for yield restriction purposes, the Bond Yield is adjusted upwardly by 0.125% for funds not held in a refimding escrow or allocable to replacement proceeds.

Based upon our computations, no rebate or yield reduction liability exists.

4

SUMMARY OF COMPUTATIONAL INFORMATION AND DEFINITIONS
COMPUTATIONAL INFORMATION

For purposes of computing Rebatable Arbitrage and Yield Reduction Liability, investment activity is reflected from December 3, 2007, the date of the closing, to November 30, 2021, the Computation Period. All nonpmpose payments and receipts are future valued to the Computation Date of December 2, 2022.

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

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

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

During the period between December 3, 2007 and November 30, 2021, the District made periodic payments into the Debt Service futerest, Sinking and Redemption Prepayment Funds that were used, along with the interest earned, to provide the required debt service payments.
Under Section 148(f)(4)(A), the rebate requirement does not apply to amounts in certain bona fide debt service funds. The Regulations define a bona fide debt service fund as one that is used primarily to achieve a proper matching of revenues with principal and interest payments within each bond year. The fund must be depleted at least once each bond year, except for a reasonable carryover amount not to exceed the greater of the earnings on the fund for the immediately preceding bond year or I/12th of the principal and interest payments on the issue for the immediately preceding bond year.
We have reviewed the Debt Service futerest, Sinking and Redemption Prepayment Funds and have determined that the funds deposited have functioned as a bona fide debt service fund and are not subject to the rebate requirement.

5

A portion of the Bonds were refunded by the District's Special Assessment Revenue Refunding Bonds, Series 2019 (the "Refunding Bonds''), as follows:

Issue	Principal Issued	
Dated	Principal Refunded	Maturities Refunded	Redemption Date	Redemption Price	
2007	$17,510,000	12/1/07	$6,520,000	5/1/38	11/1/19	100%	
Proceeds in the 2007-1 Debt Service Reserve Fund were deposited into the 2019 escrow fund on September 30, 2019. Accordingly, such proceeds remain subject to rebate at the yield of the Bonds. The 2019 escrow fund yielded below the yield on the Bonds and generated additional negative arbitrage; therefore, the 2019 escrow fund has been excluded from the computation of rebate. For the purpose of computing Rebatable Arbitrage, the remaining proceeds of the Bonds, equal to the percentage of the principal refunded by the Refunding Bonds divided by the outstanding principal of the Bonds immediately prior to the redemption date, transferred to the Refunding Bonds on November 1, 2019, subject to rebate at the yield of the Refunding Bonds.

DEFINITIONS

Computation Date
December 2, 2022.

Computation Period
The period beginning on December 3, 2007, the date of the closing, and ending on November 30, 2021.

Temporary Period
The period ending three years from the date of the closing during which time arbitrage profits and losses may be blended.

Yield Reduction Period
The period subsequent to the Temporary Period that proceeds are yield restricted to the yield on the Bonds, plus 0.125%.

Bond Year
Each one-year period (or shorter period from the date of issue) that ends at the close of business on the day in the calendar year that is selected by the Issuer. If no day is selected by the Issuer before the earlier of the final maturity date of the issue or the date that is five years after the date of issue, each bond year ends at the close of business on the anniversary date of the issuance.

Bond Yield
The discount rate that, when used in computing the present value of all the unconditionally payable payments of principal and interest with respect to the Bonds, produces an amount equal to the present value of the issue price of the Bonds. Present value is computed as of the date of issue of the Bonds.

6

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

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

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

Yield Reduction Liability
The Rebatable Arbitrage accumulated after the Temporary Period, at the bond yield plus 0.125%.

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

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

Investment Yield and Rebate Amount
The methodology used to calculate the Rebatable Arbitrage and Yield Reduction Liability, as of November 30, 2021, was to calculate the future value of the disbursements from all funds, subject to rebate, and the value of the remaining bond proceeds, at the yield on the Bonds, to December 2, 2022. This figure was then compared to the future value of the deposit of bond proceeds into the various investment accounts at the same yield. The difference between the future values of the two cash flows, on December 2, 2022, is the Rebatable Arbitrage and Yield Reduction Liability.

7

$17,510,000
Westside Community Development District (Osceola County, Florida)
Special Assessment Revenue Bonds, Series 2007 Delivered: December 3, 2007

 	Sources of Funds	

Par Amount	$17,510,000.00	
O riginal Issue Discount	-109,437.50	
Underwriter's Discount	-350,200.00	
Accrued Interest	7.004.00	
Total	$17,057,366.50	

 	Uses of Funds	

Acquisition & Construction Fund	$14,405,435.78	
Cost of Issuance Fund	150,000.00	
Debt Service Interest Fund	1.074.310.72	
Debt Service Reserve Fund	1.427.620.00	
Total	$17,057,366.50	

8

05/01/2008	525,300.00	510,117.57	
11/01/2008	630,360.00	590,691.11	
05/01/2009	800,360.00	723,712.49	
11/01/2009	624,240.00	544,679.70	
05/01/2010	809,240.00	681,358.76	
11/01/2010	617,580.00	501,765.31	
05/01/201 I	812,580.00	637,063.09	
11/01/2011	610,560.00	461,905.97	
05/01/2012	820,560.00	599,024.34	
11/01/2012	603,000.00	424,776.37	
05/01/2013	828,000.00	562,836.53	
I 1/01/2013	594,900.00	390,215.77	
05/01/2014	839,900.00	531,615.14	
11/01/2014	586,080.00	357,960.88	
05/01/2015	851,080.00	501,600.49	
I 1/01/2015	576,540.00	327,888.30	
05/01/2016	856,540.00	470,059.71	
11/01/2016	566,460.00	299,973.95	
05/01/2017	871,460.00	445,318.41	
11/01/2017	555,480.00	273,905.36	
05/01/2018	880,480.00	418,948.37	
11/01/2018	543,780.00	249,673.90	
05/01/2019	893,780.00	395,994.77	
11/01/2019	531,180.00	227,095.98	
05/01/2020	906,180.00	373,844.59	
11/01/2020	517,680.00	206,085.26	
05/01/2021	922,680.00	354,442.31	
11/01/2021	503,100.00	186,490.91	
05/01/2022	938,100.00	335,553.21	
11/01/2022	487,440.00	168,245.06	
05/01/2023	952,440.00	317,225.21	
11/01/2023	470,700.00	151,280.58	
05/01/2024	970,700.00	301,046.04	
11/01/2024	452,700.00	135,477.53	
05/01/2025	992,700.00	286,670.97	
11/01/2025	433,260.00	120,732.22	
05/01/2026	1,013,260.00	272,461.04	
11/01/2026	412,380.00	107,001.54	
05/01/2027	1,032,380.00	258,488.31	
11/01/2027	390,060.00	94,241.38	
05/01/2028	1,060,060.00	247,143.72	
11/01/2028	365,940.00	82,326.17	
05/01/2029	1,085,940.00	235,745.16	
11/01/2029	340,020.00	71,227.93	
05/01/2030	I, 115,020.00	225,391.44	
11/01/2030	312,120.00	60,881.49	
05/01/2031	1,142,120.00	214,973.19	
11/01/2031	282,240.00	51,262.53	
05/01/2032	1,177,240.00	206,326.68	
11/01/2032	250,020.00	42,283.80	

9

	05/01/2033	1,210,020.00	197,469.83	
	11/01/2033	215,460.00	33,929.99	
	05/01/2034	1,245,460.00	189,258.68	
	11/01/2034	178,380.00	26,156.59	
	05/01/2035	1,288,380.00	182,300.47	
	11/01/2035	138,420.00	18,899.55	
	05/01/2036	1,328,420.00	175,023.77	
	I1/01/2036	95,580.00	12,151.71	
	05/01/2037	1,375,580.00	168,758.36	
	11/01/2037	49,500.00	5,859.95	
	05/01/2038	1,424,500.00	162,727.04	
		43,905,620.00	17,407,566.50	

 	Proceeds Summar; 

Delivery date	12/03/2007	
Par Value	17,510,000.00	
Accrued interest	7,004.00	
Premium (Discount)	-109,437.50	
Target for yield calculation	17,407,566.50	

10

Dated Date	12/01/2007
Delivery Date	12/03/2007

Period Ending	

Principal	

Coupon	

Interest	
Debt Service	Annual Debt Service	
05/01/2008			525,300	525,300	525,300	
11/01/2008			630,360	630,360		
05/01/2009	170,000	7.200%	630,360	800,360	1,430,720	
11/01/2009			624,240	624,240		
05/01/2010	185,000	7.200%	624,240	809,240	1,433,480	
I 1/01/2010			617,580	617,580		
05/01/2011	195,000	7.200%	617,580	812,580	1,430,160	
11/01/2011			610,560	610,560		
05/01/2012	210,000	7.200%	610,560	820,560	1,431,120	
11/01/2012			603,000	603,000		
05/01/2013	225,000	7.200%	603,000	828,000	1,431,000	
11/01/2013			594,900	594,900		
05/01/2014	245,000	7.200%	594,900	839,900	1,434,800	
11/01/2014			586,080	586,080		
05/01/2015	265,000	7.200"/o	586,080	851,080	1,437,160	
11/01/2015			576,540	576,540		
05/01/2016	280,000	7.200%	576,540	856,540	1,433,080	
11/01/2016			566,460	566,460		
05/01/2017	305,000	7.200%	566,460	871,460	1,437,920	
11/01/2017			555,480	555,480		
05/01/2018	325,000	7.200%	555,480	880,480	1,435,960	
11/01/2018			543,780	543,780		
05/01/2019	350,000	7.200%	543,780	893,780	1,437,560	
11/01/2019			531,180	531,180		
05/01/2020	375,000	7.200%	531,180	906,180	1,437,360	
11/01/2020			517,680	517,680		
05/01/2021	405,000	7.200%	517,680	922,680	1,440,360	
11/01/2021			503,100	503,100		
05/01/2022	435,000	7.200%	503,100	938,100	1,441,200	
I 1/01/2022			487,440	487,440		
05/01/2023	465,000	7.200%	487,440	952,440	1,439,880	
11/01/2023			470,700	470,700		
05/01/2024	500,000	7.200%	470,700	970,700	1,441,400	
11/01/2024			452,700	452,700		
05/01/2025	540,000	7.200%	452,700	992,700	1,445,400	
11/01/2025			433,260	433,260		
05/01/2026	580,000	7.200%	433,260	1,013,260	1,446,520	
11/01/2026			412,380	412,380		
05/01/2027	620,000	7.200%	412,380	1,032,380	1,444,760	
11/01/2027			390,060	390,060		
05/01/2028	670,000	7.200%	390,060	1,060,060	1,450,120	
11/01/2028			365,940	365,940		
05/01/2029	720,000	7.200%	365,940	1,085,940	1,451,880	
11/01/2029			340,020	340,020		
05/01/2030	775,000	7.200%	340,020	1,115,020	1,455,040	
11/01/2030			312,120	312,120		

11

Period Ending	

Principal	

Coupon	

Interest	
Debt Service	Annual Debt Service	
05/01/2031	830,000	7.200%	312,120	1,142,120	1,454,240	
11/01/2031			282,240	282,240		
05/01/2032	895,000	7.200%	282,240	1,177,240	1,459,480	
11/01/2032			250,020	250,020		
05/01/2033	960,000	7.200%	250,020	1,210,020	1,460,040	
11/01/2033			215,460	215,460		
05/01/2034	1,030,000	7.200%	215,460	1,245,460	1,460,920	
11/01/2034			178,380	178,380		
05/01/2035	1,110,000	7.200%	178,380	1,288,380	1,466,760	
11/01/2035			138,420	138,420		
05/01/2036	1,190,000	7.200%	138,420	1,328,420	1,466,840	
11/01/2036			95,580	95,580		
05/01/2037	1,280,000	7.200%	95,580	1,375,580	1,471,160	
11/01/2037			49,500	49,500		
05/01/2038	1,375,000	7.200%	49,500	1,424,500	1,474,000	
	17,510,000		26,395,620	43,905,620	43,905,620	

12

Acquisition &    Construction Fund

	ARBITRAGE REBATE CALCULATION DETAIL REPORT		
	
RECEIPTS	FUTURE VALUE@ BOND YIELD OF	
DATE	DESCRIPTION	(PAYMENTS)	(7.262670%)	
12/03/07	Beg Bal	-14,405,435.78	-41,992,636.61	
12/03/07	5,959,883.83	17,373,38.875	
12/03/07	6,150,395.39	17,928,740.41	
12/03/07	11,868.70	34,597.91	
12/03/07	2,039,172.51	5,944,299.88	
12/26/07	-44.00	-127.68	
02/29/08	1,623.44	4,652.45	
02/29/08	25,596.42	73,354.15	
02/29/08	3,246.86	9,304.84	
02/29/08	138,324.36	396,409.55	
06/30/08	-6,084.86	-17,024.82	
07/02/08	-8.99	-25.14	
11/25/09	1,660.00	4,202.22	
11/25/09	1,345.00	3,404.81	
11/25/09	772.50	1,955.55	
11/25/09	250.00	632.86	
11/25/09	250.00	632.86	
11/25/09	250.00	632.86	
11/25/09	500.00	1,265.73	
11/25/09	668.75	1,692.91	
11/25/09	2,795.87	7,077.63	
11/25/09	560.50	1,418.88	
11/25/09	925.00	2,341.60	
11/25/09	813.75	2,059.97	
11/25/09	125.00	316.43	
11/25/09	218.75	553.76	
11/25/09	721.40	1,826.19	
11/25/09	3,395.39	8,595.29	
12/14/09	384.25	969.06	
12/14/09	1,353.66	3,413.86	
12/23/09	7,731.67	19,464.11	
12/23/09	21,314.57	53,658.40	
12/24/09	10,718.39	26,977.68	
06/07/10	140.00	341.17	
06/07/10	285.00	694.53	
11/04/13	-172,211.55	-329,087.73	
11/05/13	200,000.00	382,114.35	
02/08/18	0.33	0.47	
12/02/22	TOTALS:	3,506.11	-47,910.83	

ISSUE DATE:	12/03/07	REBATABLE ARBITRAGE:	-47,910.83	
COMP DATE:	12/02/22	NET INCOME:	3,506.11	
BOND YIELD:	7.262670%	TAX INV YIELD:	1.128249%	

13

	Cost of Issuance Fund		
	
ARBITRAGE REBATE CALCULATION DETAIL REPORT		
	
RECEIPTS	FUTURE VALUE@ BOND YIELD OF	
DATE	DESCRIPTION	(PAYMENTS)	(7.262670%)	
12/03/07	Beg Bal	-150,000.00	-437,258.24	
12/03/07	36,500.00	106,399.50	
12/03/07	30,000.00	87,451.65	
12/21/07	17,500.00	50,831.82	
12/26/07	4,877.50	14,153.52	
01/03/08	4,735.12	13,721.32	
01/08/08	1,000.00	2,894.91	
01/09/08	1,500.00	4,341.50	
01/09/08	100.00	289.43	
01/17/08	5,000.00	14,448.74	
01/28/08	40,000.00	115,338.25	
02/13/08	3,500.00	10,062.14	
02/26/08	-343.20	-984.13	
06/30/08	6,084.86	17,024.82	
12/02/22	TOTALS:	454.28	-1,284.75	

ISSUE DATE:	12/03/07	REBATABLE ARBITRAGE:	-1,284.75	
COMP DATE:	12/02/22	NET INCOME:	454.28	
BOND YIELD:	7.262670%	TAX INV YIELD:	3.637368%	

14

	Debt Service Interest Fund		
	
ARBITRAGE REBATE CALCULATION DETAIL REPORT		
	
RECEIPTS	FUTURE VALUE@ BOND YIELD OF	
DATE	DESCRIPTION	(PAYMENTS)	(7.262670%)	
12/03/07	Beg Bal	-1,074,310.72	-3,131,674.76	
01/03/08	-4,650.00	-13,474.66	
02/04/08	-4,572.29	-13,168.33	
03/04/08	-3,429.45	-9,818.37	
04/02/08	-3,167.28	-9,017.62	
05/01/08	525,300.00	1,487,020.73	
05/02/08	-2,539.07	-7,186.18	
06/03/08	-2,366.68	-6,657.25	
07/02/08	-2,185.90	-6,113.50	
08/04/08	-2,239.01	-6,222.46	
09/03/08	-2,214.42	-6,118.85	
10/02/08	-2,165.58	-5,949.61	
11/03/08	597,838.07	1,632,412.73	
12/02/22	TOTALS:	19,297.67	-95,968.15	

ISSUE DATE:	12/03/07	REBATABLE ARBITRAGE:	-95,968.15	
COMP DATE:	12/02/22	NET INCOME:	19,297.67	
BOND YIELD:	7.262670%	TAX INV YIELD:	2.607434%	

15

DATE	
DESCRIPTION	
RECEIPTS (PAYMENTS)	

%	ADJUSTED RECEIPTS (PAYMENTS)	FUTURE VALUE @ BOND YIELD OF (7.262670%)	
12/03/07	Beg Bal	-1,427,620.00	100.00	-1,427,620.00	-4,161,590.72	
01/03/08		4,650.00	100.00	4,650.00	13,474.66	
02/04/08		4,572.29	100.00	4,572.29	13,168.33	
03/04/08		3,429.45	100.00	3,429.45	9,818.37	
04/02/08		3,167.28	100.00	3,167.28	9,017.62	
05/02/08		2,539.07	100.00	2,539.07	7,186.18	
06/03/08		2,366.68	100.00	2,366.68	6,657.25	
07/02/08		2,185.90	100.00	2,185.90	6,113.50	
08/04/08		2,239.01	100.00	2,239.01	6,222.46	
09/03/08		2,214.42	100.00	2,214.42	6,118.85	
10/02/08		2,165.58	100.00	2,165.58	5,949.61	
11/04/08		1,739.76	100.00	1,739.76	4,749.52	
12/02/08		1,425.73	100.00	1,425.73	3,870.69	
01/05/09		1,026.29	100.00	1,026.29	2,768.09	
02/03/09		608.91	100.00	608.91	1,633.25	
03/03/09		347.38	100.00	347.38	926.24	
04/02/09		228.81	100.00	228.81	606.59	
05/01/09		458,745.23	100.00	458,745.23	1,209,202.39	
05/04/09		144.76	100.00	144.76	381.34	
05/06/09		-3,192.54	100.00	-3,192.54	-8,406.85	
05/06/09		-50,714.46	100.00	-50,714.46	-133,545.40	
06/02/09		43.68	100.00	43.68	114.43	
07/02/09		16.01	100.00	16.01	41.69	
07/14/09		-204.45	100.00	-204.45	-531.17	
11/02/09		233,036.66	100.00	233,036.66	592,617.57	
03/18/10		30.00	100.00	30.00	74.26	
03/18/10		16,820.95	100.00	16,820.95	41,638.63	
03/18/10		812.86	100.00	812.86	2,012.16	
03/18/10		1,426.61	100.00	1,426.61	3,531.43	
03/18/10		204.60	100.00	204.60	506.47	
03/18/10		1,973.61	100.00	1,973.61	4,885.48	
03/18/10		13,583.23	100.00	13,583.23	33,623.97	
03/18/10		152.00	100.00	152.00	376.26	
05/25/10		306.25	100.00	306.25	748.09	
05/25/10		290.00	100.00	290.00	708.40	
05/25/10		680.00	100.00	680.00	1,661.07	
05/25/10		1,438.75	100.00	1,438.75	3,514.51	
05/25/10		19,964.48	100.00	19,964.48	48,768.32	
09/30/14		17,230.56	100.00	17,230.56	30,866.88	
10/01/14		290.51	100.00	290.51	520.32	
10/24/14		6,309.91	100.00	6,309.91	11,249.96	
10/27/14		5,000.00	100.00	5,000.00	8,909.22	
10/28/14		921.85	100.00	921.85	1,642.27	
10/28/14		609.60	100.00	609.60	1,086.00	
10/28/14		91.50	100.00	91.50	163.01	
10/28/14		542.67	100.00	542.67	966.76	
10/28/14		213.24	100.00	213.24	379.89	
10/28/14		1,455.12	100.00	1,455.12	2,592.28	

16

DATE	
DESCRIPTION	
RECEIPTS (PAYMENTS)	
%	ADJUSTED RECEIPTS (PAYMENTS)	FUTURE VALUE@ BOND YIELD OF (7.262670%)	
04/04/19		339,420.40	100.00	339,420.40	440,724.48	
04/22/19	to 2007-2	36,260.00	100.00	36,260.00	46,914.59	
04/22/19	to 2007-1	316,660.00	100.00	316,660.00	409,706.95	
11/01/19	Bal Out	37,935.18	100.00	37,935.18	47,277.73	
11/01/19	Bal In	-37,935.18	55.81	-21,172.23	-26,386.45	
11/02/20		7,409.93	55.81	4,135.60	4,798.27	
11/06/20		500.00	55.81	279.06	323.52	
11/06/20		30,256.08	55.81	16,886.40	19,576.68	
12/02/22	TOTALS:	66,016.16		65,914.16	-1,260,074.09	

ISSUE DATE:	12/03/07	REBATABLE ARBITRAGE:	-1,260,074.09	
COMP DATE:	12/02/22	NET INCOME:	65,914.16	
BOND YIELD:	7.262670%	TAX INV YIELD:	0.702644%	

17

DATE	
DESCRIPTION	
RECEIPTS (PAYMENTS)	FUTURE VALUE@ BOND YIELD OF (7.262670%)	
04/22/19	From DSR	-316,660.00	-409,706.95	
05/02/19		23.42	30.24	
06/04/19		80.68	103.52	
07/02/19		78.08	99.63	
08/02/19		67.24	85.29	
09/04/19		53.79	67.80	
09/30/19		316,660.00	397,077.78	
10/02/19		45.55	57.10	
12/02/22	TOTALS:	348.76	-12,185.58	

ISSUE DATE:	12/03/07	REBATABLE ARBITRAGE:	-12,185.58	
COMP DATE:	12/02/22	NET INCOME:	348.76	
BOND YIELD:	7.262670%	TAX INV YIELD:	0.251089%	

18

DATE	

DESCRIPTION	
RECEIPTS (PAYMENTS)	

%	ADJUSTED RECEIPTS (PAYMENTS)	FUTURE VALUE@ BOND YIELD OF (7.262670%)	
04/22/19	From DSR	-36,260.00	100.00	-36,260.00	-46,914.59	
05/02/19		1,859.00	100.00	1,859.00	2,400.48	
05/02/19		5,000.00	100.00	5,000.00	6,456.39	
05/02/19		2.68	100.00	2.68	3.46	
05/07/19		5,000.00	100.00	5,000.00	6,449.99	
06/04/19		6.52	100.00	6.52	8.37	
07/02/19		-11,859.00	100.00	-11,859.00	-15,132.26	
07/02/19		6.02	100.00	6.02	7.68	
08/02/19		7.62	100.00	7.62	9.67	
09/04/19		6.16	100.00	6.16	7.76	
10/02/19		5.36	100.00	5.36	6.72	
11/01/19	Bal Out	36,264.77	100.00	36,264.77	45,195.94	
11/01/19	Bal In	-36,264.77	55.81	-20,239.94	-25,224.57	
11/04/19		4.62	55.81	2.58	3.21	
12/03/19		4.47	55.81	2.49	3.09	
01/03/20		4.62	55.81	2.58	3.17	
02/04/20		4.61	55.81	2.57	3.15	
03/03/20		3.81	55.81	2.13	2.59	
04/02/20		1.72	55.81	0.96	1.16	
05/04/20		0.30	55.81	0.17	0.20	
06/02/20		0.31	55.81	0.17	0.21	
07/02/20		0.18	55.81	0.10	0.12	
08/04/20		0.17	55.81	0.09	0.11	
09/02/20		0.15	55.81	0.08	0.10	
10/02/20		0.15	55.81	0.08	0.10	
11/03/20		0.15	55.81	0.08	0.10	
12/02/20		0.15	55.81	0.08	0.10	
01/05/21		0.15	55.81	0.08	0.10	
02/02/21		0.15	55.81	0.08	0.10	
03/02/21		0.14	55.81	0.08	0.09	
04/02/21		0.15	55.81	0.08	0.09	
05/04/21		0.15	55.81	0.08	0.09	
06/02/21		0.15	55.81	0.08	0.09	
07/02/21		0.15	55.81	0.08	0.09	
08/03/21		0.15	55.81	0.08	0.09	
09/02/21		0.15	55.81	0.08	0.09	
10/04/21		0.15	55.81	0.08	0.09	
11/02/21		0.15	55.81	0.08	0.09	
11/30/21	MMkt Bal	36,260.00	55.81	20,237.28	21,742.35	
11/30/21	MMkt Ace	0.15	55.81	0.08	0.09	
-------------------------------------------------------------------------------------
12/02/22	TOTALS:	61.56	51.59	-4,964.11
-------------------------------------------------------------------------------------
ISSUE DATE:	12/03/07	REBATABLE ARBITRAGE:	-4,964.11 COMP DATE:	12/02/22	NET INCOME:		51.59
BOND YIELD:	7.262670%  TAX INV YIELD:	0.087270%
19

DATE	
DESCRIPTION	RECEIPTS (PAYMENTS)	BOND YIELD OF (7.262670%)	
12/02/08		-1,430.00	-3,882.28	
12/02/09		-1,490.00	-3,766.65	
12/02/10		-1,500.00	-3,530.84	
12/02/11		-1,520.00	-3,331.56	
12/02/12		-1,550.00	-3,163.40	
12/02/13		-1,590.00	-3,021.60	
12/02/14		-1,620.00	-2,866.64	
12/02/15		-1,650.00	-2,718.69	
12/02/16		-1,650.00	-2,531.49	
12/02/17		-1,670.00	-2,385.76	
12/02/18		-1,700.00	-2,261.40	
12/02/19		-1,730.00	-2,142.85	
12/02/20		-1,760.00	-2,029.91	
12/02/22	TOTALS:	-20,860.00	-37,633.06	

ISSUE DATE: COMP DATE:

12/03/07
12/02/22

REBATABLE ARBITRAGE:	-37,633.06

BOND YIELD:	7.262670%

20

DATE	
DESCRIPTION	RECEIPTS (PAYMENTS)	BOND YIELD OF (7.387670%)	
12/02/10	Beg Bal	-27,761.10	-66,299.03	
11/04/13		-172,211.55	-332,709.81	
11/05/13		200,000.00	386,318.77	
02/08/18		0.33	0.47	
12/02/22	TOTALS:	27.68	-12,689.60	

ISSUE DATE: 12/03/07 COMP DATE: 12/02/22 BOND YIELD: 7.387670%

YIELD REDUCTION AMT: -12,689.60 NET INCOME:	27.68
TAX INV YIELD:	0.033874%

21

REBATE REPORT
$13,095,000
Westside Community Development District
(Osceola County, Florida)
Special Assessment Revenue Refunding Bonds, Series 2019

Dated: September 30, 2019
Delivered: September 30, 2019

Rebate Report to the Computation Date September 30, 2024
Reflecting Activity To September 30, 2021

i--- ■■■i...
AMTEC

TABLE OF CONTENTS

AMTEC Opinion	3
Summary of Rebate Computations	4
Summary of Computational Information and Definitions	5
Methodology	7
Sources and Uses	8
Arbitrage Rebate Calculation Detail Report- 2019-1 Escrow Fund	9
Arbitrage Rebate Calculation Detail Report - 2019-2 Escrow Fund	10
Arbitrage Rebate Calculation Detail Report - 2019-1 & 2019-2 Debt Service Reserve Fund	11
Arbitrage Rebate Calculation Detail Report - 2019-1 & 2019-2 Capitalized Interest Fund	12
Arbitrage Rebate Calculation Detail Report - 2019-1 & 2019-2 Cost oflssuance Fund	13
Arbitrage Rebate Calculation Detail Report - Rebate Computation Credits	14

i■ ■■i

d\	AMTEC
-	- American Municipal Tax-Exempt Compliance

90 Avon Meadow Lane Avon, CT 06001 (T) 860-321-7521 (F)  860-321-7581
www.amteccorp.com

October 20, 2021

Westside Community Development District c/o Ms. Katie Costa
Government Management Services - CF, LLC 6200 Lee Vista Blvd, Suite 300
Orlando, FL 32822

Re:		$13,095,000 Westside Community Development District (Osceola County, Florida), Special Assessment Revenue Refunding Bonds, Series 2019

Dear Ms. Costa:

AMTEC has prepared certain computations relating to the above referenced bond issue (the "Bonds") at the request of the Westside Community Development District (the "District")

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

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

We have scheduled our next Report as of September 30, 2022. Thank you and should you have any questions, please do not hesitate to contact us.

Very truly yours,

Michael J. Scarfo Senior Vice President

SUMMARY OF REBATE COMPUTATIONS
Our computations, contained in the attached schedules, are summarized as follows: For the September 30, 2024 Computation Date
Reflecting Activity from September 30, 2019 through September 30, 2021

I	Fund
Description	Taxable Inv Yield	Net Income	Rebatable Arbitrru!e	
2019-1 Escrow Fund	0.000000%	0.00	(52,365.55)	
2019-2 Escrow Fund	0.000000%	0.00	(50,402.45)	
2019-1 & 2019-2 Debt Service Reserve Fund	0.037336%	375.86	(81,683.90)	
2019-1 & 2019-2 Capitalized Interest Fund	0.152794%	5.78	(320.01)	
2019-1 & 2019-2 Cost of Issuance Fund	0.064254%	11.88	(1,516.79)	
Totals	0.017765%	$393.52	$(186,288.70)	
Bond Yield	6.432500%		
Rebate Computation Credits	(4,419.57)	
Net Rebatable Arbitrage	$(190,708.27)	

Based upon our computations, no rebate liability exists.

4

SUMMARY OF COMPUTATIONAL INFORMATION AND DEFINITIONS
COMPUTATIONAL INFORMATION

For purposes of computing Rebatable Arbitrage, investment activity is reflected from September 30, 2019, the date of the closing, to September 30, 2021, the Computation Period. All nonpmpose payments and receipts are future valued to the Computation Date of September 30, 2024.

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

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

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

During the period between September 30, 2019 and September 30, 2021, the District made periodic payments into the Debt Service Fund that were used, along with the interest earned, to provide the required debt service payments.
Under Section 148(f)(4)(A), the rebate requirement does not apply to amounts in certain bona fide debt service funds. The Regulations define a bona fide debt service fund as one that is used primarily to achieve a proper matching of revenues with principal and interest payments within each bond year. The fund must be depleted at least once each bond year, except for a reasonable carryover amount not to exceed the greater of the earnings on the fund for the immediately preceding bond year or 1112th of the principal and interest payments on the issue for the immediately preceding bond year.
We have reviewed the Debt Service Fund and have determined that the funds deposited have functioned as a bona fide debt service fund and are not subject to the rebate requirement.

DEFINITIONS

Computation Date
September 30, 2024.

Computation Period
The period beginning on September 30, 2019, the date of the closing, and ending on September 30, 2021.

Bond Year
Each one-year period (or shorter period from the date of issue) that ends at the close of business on the day in the calendar year that is selected by the Issuer. If no day is selected by the Issuer before the earlier of the final maturity date of the issue or the date that is five years after the date of issue, each bond year ends at the close of business on the anniversary date of the issuance.

5

Bond Yield
The discount rate that, when used in computing the present value of all the unconditionally payable payments of principal and interest with respect to the Bonds, produces an amount equal to the present value of the issue price of the Bonds. Present value is computed as of the date of issue of the Bonds.

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

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

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

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

Fund	Account Number	
Revenue	234304000	
2005-1 Escrow Fund	Verification Report	
2007-1 Escrow Fund	Verification Report	
Cost oflssuance	234304005	
Capitalized Interest	234304001	
Sinking	234304002	
Prepayment	234304004	
Debt Service Reserve	234304003	

6

METHODOLOGY

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

Investment Yield and Rebate Amount
The methodology used to calculate the Rebatable Arbitrage, as of September 30, 2021, was to calculate the future value of the disbursements from all funds, subject to rebate, and the value of the remaining bond proceeds, at the yield on the Bonds, to September 30, 2024. This figure was then compared to the future value of the deposit of bond proceeds into the various investment accounts at the same yield The difference between the future values of the two cash flows, on September 30, 2024, is the Rebatable Arbitrage.

7

$13,095,000
Westside Community Development District (Osceola County, Florida)
Special Assessment Revenue Refunding Bonds, Series 2019 Delivered: September 30, 2019

SOURCES	 	2019-1 Bonds	2019-2 Bonds	Totals

Par Amount		$6,780,000.00	$6,315,000.00	$13,095,000.00		
Net Original Issue Discount		-5,137.55	-11,458.35	-16,595.90		
Prior Bond Monies		716l  09, 551	887,312.91	1,603l  4  08.42		
Totals		$7,490,957.96	$7,190,854.56	$14,681,812.52		

USES	 	2019-1 Bonds	2019-2 Bonds	Totals

Escrow Fund		$7,017,806.25	$6,754,720.00	$13,772,526.25	
Debt Service Reserve Fund		264,713.13	238,890.63	503,603.76	
Capitalized Interest Fund		22,665.09	21,278.59	43,943.68	
Cost oflssuance Fund		84,073.49	81,240.34	165,313.83	
Underwriter's Discount		101!  7 00.00	94,725.00	196,425.00	
Totals		$7,490,957.96	$7,190,854.56	$14,681,812.52	

8

	ARBITRAGE REBATE CALCULATION DETAIL REPORT		
		FUTURE VALUE@	

DATE	RECEIPTS
DESCRIPTION	(PAYMENTS}	BOND YIELD OF (6.432500%)	
09/30/19	Beg Bal	-7,017,806.25	-9,631,238.52	
11/01/19	7,017,806.25	9,578,872.98	
09/30/24	TOTALS:	0.00	-52,365.55	

ISSUE DATE: 09/30/19 COMP DATE: 09/30/24 BOND YIELD: 6.432500%

REBATABLE ARBITRAGE:	-52,365.55
NET INCOME:	0.00
TAX INV YIELD:	0.000000%

9

	2019-2 Escrow Fund		
	
ARBITRAGE REBATE CALCULATION DETAIL REPORT		
		FUTURE VALUE@	

DATE	RECEIPTS
DESCRIPTION	(PAYMENTS)	BOND YIELD OF (6.432500%)	
09/30/19	Beg Bal	-6,754,720.00	-9,270,178.91	
11/01/19	6,754,720.00	9,219,776.46	
09/30/24	TOTALS:	0.00	-50,402.45	

ISSUE DATE: 09/30/19 COMP DATE: 09/30/24 BOND YIELD: 6.432500%

REBATABLE ARBITRAGE:	-50,402.45
NET INCOME:	0.00
TAX INV YIELD:	0.000000%

10

2019-1 & 2019-2 Debt Service Reserve Fund

ARBITRAGE REBATE CALCULATION DETAIL REPORT

FUTURE VALUE@
RECEIPTS	BOND YIELD OF
DATE	DESCRIPTION	(PAYMENTS)	(6.432500%)

09/30/19	Beg Bal	-503,603.76	-691,145.89	
10/02/19		2.07	2.84	
11/04/19		64.16	87.53	
12/03/19		62.09	84.27	
01/03/20		64.16	86.62	
02/04/20		63.98	85.91	
03/03/20		52.97	70.77	
04/02/20		23.87	31.73	
05/01/20		125.01	165.31	
05/04/20		4.13	5.46	
06/02/20		4.26	5.60	
07/02/20		2.48	3.24	
08/04/20		2.34	3.04	
09/02/20		2.13	2.76	
10/02/20		2.06	2.65	
11/03/20		2.13	2.73	
12/02/20		2.06	2.62	
01/05/21		2.13	2.70	
02/02/21		2.14	2.70	
03/02/21		1.93	2.42	
04/02/21		2.14	2.67	
05/04/21		2.07	2.57	
06/02/21		2.14	2.64	
07/02/21		2.07	2.54	
08/03/21		2.14	2.61	
09/02/21		2.14	2.60	
09/30/21	DSRF Balance	503,478.75	608,792.94	
09/30/21	DSRF Accrual	2.07	2.50
----------------------------------------------------------------
09/30/24	TOTALS:	375.86	-81,683.90

ISSUE DATE:	09/30/19	REBATABLE ARBITRAGE:	-81,683.90	
COMP DATE:	09/30/24	NET INCOME:	375.86	
BOND YIELD:	6.432500%	TAX INV YIELD:	0.037336%	

11

2019-1 & 2019-2 Capitalized Interest Fund

	ARBITRAGE REBATE CALCULATION DETAIL REPORT		
	
RECEIPTS	FUTURE VALUE@ BOND YIELD OF	
DATE	DESCRIPTION	(PAYMENTS)	(6.432500%)	
09/30/19	Beg Bal	-43,943.68	-60,308.31	
10/02/19	0.18	0.25	
11/01/19	43,943.68	59,980.41	
11/04/19	5.60	7.64	
05/01/20	-255,156.88	-337,421.11	
05/01/20	255,156.88	337,421.11	
09/30/24	TOTALS:	5. 78	-320.01	

ISSUE DATE: 09/30/19 COMP DATE: 09/30/24 BOND YIELD: 6.432500%

REBATABLE ARBITRAGE:	-320.01
NET INCOME:	5.78
TAX INV YIELD:	0.152794%

12

2019-1 & 2019-2 Cost of Issuance Fund

	ARBITRAGE REBATE CALCULATION DETAIL REPORT		
	
RECEIPTS	FUTURE VALUE@ BOND YIELD OF	
DATE	DESCRIPTION	(PAYMENTS)	(6.432500%)	
09/30/19	Beg Bal	-165,313.83	-226,876.73	
10/01/19	73,500.00	100,853.67	
10/01/19	35,500.00	48,711.64	
10/09/19	500.00	685.11	
10/09/19	5,375.00	7,364.98	
10/16/19	1,500.00	2,052.82	
11/05/19	42,000.00	57,287.10	
09/30/21	COI Balance	6,950.68	8,404.57	
09/30/21	COI Accrual	0.03	0.04	
09/30/24	TOTALS:	11.88	-1,516.79	

ISSUE DATE: 09/30/19 COMP DATE: 09/30/24 BOND YIELD: 6.432500%

REBATABLE ARBITRAGE:	-1,516.79
NET INCOME:	11.88
TAX INV YIELD:	0.064254%

13

Rebate Computation Credits

ARBITRAGE REBATE CALCULATION DETAIL REPORT

RECEIPTS

FUTURE VALUE @
BOND YIELD OF

DATE

09/30/20
09/30/21

DESCRIPTION

(PAYMENTS)

-1,760.00
-1,780.00

(6.432500%)

-2,267.24
-2,152.33

09/30/24	TOTALS:	-3,540.00	-4,419.57

ISSUE DATE:	09/30/19	REBATABLE ARBITRAGE:	-4,419.57	
COMP DATE:	09/30/24			
BOND YIELD:	6.432500%			

14