Westside Community Development District

Agenda

June 4, 2024
Agenda
Westside
Community Development District

219 E. Livingston Street, Orlando, FL 32801 Phone: 407-841-5524 – Fax: 407-839-1526
May 31, 2024

Board of Supervisors Westside Community Development District

Dear Board Members:

The Board of Supervisors of Westside Community Development District will meet Tuesday, June 4, 2024 at 11:00 AM at the offices of Hanson, Walter & Associates, 8 Broadway Avenue, Suite 104, Kissimmee, FL 34741. Following is the revised agenda for the meeting:

Roll Call
Public Comment Period
Organizational Matters
Appointment of Individual(s) to Fulfill Seats #2, #3, #4 & #5
Consideration of Resume(s)/Letter(s) of Interest
Administration of Oaths of Office to Newly Appointed Supervisor(s)
Election of Officers
Consideration of Resolution 2024-04 Electing Officers
Approval of Minutes of the February 6, 2024 Meeting
Ratification of Series 2022-2 Requisitions #6-8
Consideration of Resolution 2024-01 Ratifying the Conveyance of Infrastructure Improvements
Consideration of Resolution 2024-02 Approving the Conveyance of Real Property and Infrastructure Improvements
Consideration of 2024-03 Approving the Proposed Fiscal Year 2025 Budget and Setting a Public Hearing
Consideration of Agreement with Florida Native Plant Society
Discussion of Access/Property Transfer Request
Discussion of Towing Rules
Consideration of Resolution 2024-04 Setting the Public Hearing on Parking and Towing Rules – ADDED
Ratification of the Tolling Agreement Related to Pond 4 - ADDED
Staff Reports
Attorney
Annual Reminder on Florida Laws for Public Officials
Memo Regarding Recently Enacted Legislation - ADDED
Engineer
District Manager’s Report
Approval of Check Register
Balance Sheet and Income Statement
Discussion of Direct Bill Status
Presentation of Series 2018, 2019, 2022-1, and 2022-2 Arbitrage Rebate Calculation Reports
General Election Qualifying Period & Process
Presentation of Registered Voters – 1,281
Supervisor’s Requests
Other Business
Adjournment

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

Sincerely,

Jason M. Showe District Manager

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

Section III

Section B
From: Milko Solano <milkosolano@hotmail.com>
Subject: Re: Westside CDD letter of interest Milagros Solano Date: May 7, 2024 at 3:24:48 PM EDT
To: Jason Showe <jshowe@gmscfl.com>

My name is Milagros Solano, I live in Calabria since 2019, my address is 9126 Stromboli Ct Kissimmee Fl, 34747.
I am interested in joining the Westside CDD board. I am currently board member of Calabria.
Milagros Solano 955-839-7130
Sent from my iPhone

Section E
RESOLUTION 2024-04
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 June 4, 2024 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 Assistant Treasurer Secretary
Assistant Secretary Assistant Secretary Assistant Secretary Assistant Secretary

PASSED AND ADOPTED THIS 4th DAY OF JUNE, 2024.

Chairman/Vice Chairman

Secretary/Assistant Secretary

Section IV
MINUTES OF MEETING WESTSIDE
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Westside Community Development District was held Tuesday, February 6, 2024 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	Chairman
Scott Stewart	Vice Chairman
Robert Bagwell	Assistant Secretary

Also present were:

Jason Showe	District Manager
Jay Lazarovich	District Counsel
Mark Vincutonis	District Engineer
Andy Hatton	Field Manager

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
Acceptance of Resignation of Jose Lagunilla, Jr. from Seat #2

Appointment of Individual(s) to fill Seats 2, 3, 4 & 5
Administration of Oaths of Office to Newly Appointed Supervisors
Consideration of Resolution 2024-01 Electing Officers
Mr. Showe stated we will keep this on the agenda and website.

FOURTH ORDER OF BUSINESS	Approval of the Minutes of the October 3,
2023 Meeting

FIFTH ORDER OF BUSINESS	Ratification of Series 2022-2 Requisition #2

SIXTH ORDER OF BUSINESS	Staff Reports
Attorney
Discussion of Phase 2 Pond 4 Drainage Issue
Mr. Lazarovich stated we wanted to bring to the Board’s attention the status of the Phase 2 pond drainage issue. We would like Board approval to file a complaint to ensure that we are reserving the right to file the complaint within the statute of limitations; we have 120 days, but we want to preserve that right.

CDD Ethics Training Requirement
Mr. Lazarovich stated we circulated an email regarding the Board’s requirement for ethics training. There are links available that I understand are easy to use to fulfill this obligation.
Mr. Showe stated the form1 will be filed electronically this year and there is a link for
that.
Engineer
Mr. Vincutonis stated Solara Phase 3 is nearing completion. They sent a request to turn over the pond, but I found about 10 items they need to address before we accept it.

Manager
Approval of Check Register

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

Presentation of Arbitrage Rebate Calculation Report for the Series 2019 Bonds
Mr. Showe stated included in the agenda package is the rebate calculation report for the Series 2019 bonds and it indicates that there is no rebate liability, and we are in compliance with our bonds.

Field Manager’s Report
Mr. Hatton stated we are working with Yellowstone on some extensive wet check they did. We have a lot of rotors that are bad, some decoders and we are getting those taken care of. We are working on some enhancements, some of the fire bush and hollies and ixorias on the main island are declining. A couple of the end caps have a line-of-sight issue, and we will figure out a plan for those.

SEVENTH ORDER OF BUSINESS	Supervisor’s Requests
There being no comments, the next item followed.
EIGHTH ORDER OF BUSINESS	Other Business
There being no comments, the next item followed.

NINTH ORDER OF BUSINESS	Adjournment

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section V
FORM OF REQUISITION 2022-2 ACQUISITION AND CONSTRUCTION ACCOUNT

Westside Community Development District Osceola County, Florida
U.S. Bank Trust Company, N.A., as Trustee Orlando, Florida

WESTSIDE COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2022-2 (SOLEIL AT WESTSIDE)

The undersigned, a Responsible Officer of the Westside Community Development District (the “District”) hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture between the District and U.S. Bank Trust Company, N.A. (formerly U.S. Bank National Association, as successor in interest to SunTrust Bank, National Association) as trustee (the “Trustee”), dated as of February 1, 2005, as amended, and as supplemented by that certain Ninth Supplemental Trust Indenture dated as of November 1, 2022 (collectively, the “Indenture”) (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture);

Requisition Number; # 6

Name of Payee; Latham, Luna, Eden & Beaudine

Amount Payable; $1,980.00

Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments): Invoice # 123623 - Conveyances/Requisitions for Jan 2024

Account from which disbursement to be made:
2022-2 Acquisition and Construction Account

The undersigned hereby certifies that:

obligations in the stated amount set forth above have been incurred by the District;
each disbursement set forth above is a proper charge against the Account referenced in “E” above;

	each disbursement set forth above was incu1Ted in connection with the Cost of tl1e Assessment Area Two Project;
each disbursement represents a Cost of the Assessment Area Two Project which has not previously been paid; and
the costs set forth in the requisition are reasonable.
The u11dersigned hereby further certifies that there has not been filed with or served upon the District notice of any lien, 1ight to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.

The undersigned hereby ft11 ther certifies that such requisition contains no item representing payment on account of any retained percentage which the District is at the date of such certificate entitled to retain.

Copies of the invoice(s} from the vendor of the property acquired or the services rendered with respect to which disbursement is hereby requested or other similar evidence of proof of payment is on file with the District.

 TSIDECO		TY DEVELOP	T DIS		CT

By:	/., 	t	,,,,-.
Responsible Officer
Date:	

The undersigned District Engineer hereby certifies that; (i) this dish11rsement is for the Cost of the   e;:jSJJ1ent   a Two Project and is consistent with the report of the Disltict Engineer, as such report has been ar11ended or modified; (ii) that the portion of the Assessment   Two Project improvements being acquired from the proceeds of the 2022-2 Bonds have been completed in accordance with the plans and specifications therefor; (iii) the Assessment  a Two Project improvements subject to this disbursement are constructed in a sound wo  anlike manner and in accordance with industry standards; (iv) the purchase price being paid by the District for the Assessment Area Two Project improvements being acquired p·111suant to this dish11rsement is no more than the lesser of the fair market value of such improvements and the actual Cost of construction of such improvements; and (v) the plans and specifications for the AssP-ss,,·,ent Area Two Project improvements subject to this disbursement have  en appro ,d by all Regulatory Bodies required to approve them.
'

District Engineer
?t---	

201 S. ORANGE AVE, STE 1400 POST OFFICE BOX 3353 ORLANDO, FLORIDA 32801

February 14, 2024

Westside CDD
c/o GMS-CFL, LLC
219 E. LIVINGSTON STREET
Orlando, FL 32801
Invoice #:	123623
Federal ID #:59-3366512

Matter ID: 9105-016	Conveyances/Requisitions
For Professional Services Rendered:

1/8/2024	JEL	Email to L.Buzyniski regarding Solara Phase 3 Lift Station conveyance; review revised closing statements; review and revise conveyance documents per Toho comments	0.30	$67.50	
1/12/2024	JEL	Email with L.Buzyniski regarding lift station conveyance to TWA; revise special warranty deeds	0.20	$45.00	
1/15/2024	JEL	Review revised commitment; email to GMS regarding estoppel request; revise conveyance documents and circulate	1.00	$225.00	
1/16/2024	JEL	Email regarding Tract RW post-closing agreement; email correspondence with GMS regarding lift station conveyance estoppel; review GMS estoppel for lift station conveyance and email to Shutts regarding same; review revised non-representation acknowledgment and email regarding same	0.60	$135.00	
1/17/2024	JEL	Email with Developer regarding County maintenance bond and review of same	0.10	$22.50	
1/19/2024	JEL	Revise Special Warranty Deeds for lift station conveyance; Email to TWA regarding comments to lift station conveyance documents	0.60	$135.00	
1/22/2024	JEL	Email to TWA and Shutts regarding TWA comments; revise Special Warranty Deeds and email regarding same	0.20	$45.00	
1/24/2024	JEL	Review revised closing statements for lift station conveyance and email regarding same; revise Special Warranty Deed for lift station conveyance and email regarding same; phone call with L.Buzyniski regarding Tract 1R (Solara Phase 3 Replat); draft conveyance documents for Tract 1R; review rules of procedure regarding turnover; email to Fidelity regarding title order for 1R; email to District Engineer regarding status of Tract 1R	1.70	$382.50	
1/26/2024	JEL	Email with Shutts/Mattamy regarding outstanding items for Tract 1R	0.20	$45.00	
1/29/2024	JEL	Revise lift station Special Warranty Deeds per TWA comments; review revised closing statements for lift station conveyance	0.20	$45.00	
1/30/2024	JEL	Draft Resolution 2024-01 approving conveyance of Tract 1R; continue work on conveyance documents for same	0.80	$180.00	
1/31/2024	JEL	Continue draft conveyance documents for Tract 1R; review revised commitment for lift station conveyance; emails with Shutts and TWA regarding conveyance documents; revise lift station conveyance documents and email to District Manager regarding execution of same; email to District Engineer regarding certificate of District Engineer for lift station conveyance; email to L.Buzyniski regarding closing of lift station conveyance; email to K.Bienkowski regarding Solara Phase 3 utilities; review title commitment and supporting documents for Tract 1R conveyance	2.90	$652.50	
Total Professional Services:	8.80	$1,980.00

Total	$1,980.00	
Previous Balance	$258.00	
Total Due	$2,238.00	

FORM OF REQUISITION 2022-2 ACQUISITION AND CONSTRUCTION ACCOUNT

Westside Community Development District Osceola County, Florida
U.S. Bank Trust Company, N.A., as Trustee Orlando, Florida

WESTSIDE COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2022-2 (SOLEIL AT WESTSIDE)

The undersigned, a Responsible Officer of the Westside Community Development District (the “District”) hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture between the District and U.S. Bank Trust Company, N.A. (formerly U.S. Bank National Association, as successor in interest to SunTrust Bank, National Association) as trustee (the “Trustee”), dated as of February 1, 2005, as amended, and as supplemented by that certain Ninth Supplemental Trust Indenture dated as of November 1, 2022 (collectively, the “Indenture”) (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture);

Requisition Number; # 7

Name of Payee; Latham, Luna, Eden & Beaudine

Amount Payable; $1,870.00

Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments): Invoice # 123655 - Construction Defect Claim for Jan 2024

Account from which disbursement to be made:
2022-2 Acquisition and Construction Account

The undersigned hereby certifies that:

obligations in the stated amount set forth above have been incurred by the District;
each disbursement set forth above is a proper charge against the Account referenced in “E” above;

	each disbursement set forth above was incu1Ted in connection with the Cost of tl1e Assessment Area Two Project;
each disbursement represents a Cost of the Assessment Area Two Project which has not previously been paid; and
the costs set forth in the requisition are reasonable.
The u11dersigned hereby further certifies that there has not been filed with or served upon the District notice of any lien, 1ight to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.

The undersigned hereby ft11 ther certifies that such requisition contains no item representing payment on account of any retained percentage which the District is at the date of such certificate entitled to retain.

Copies of the invoice(s} from the vendor of the property acquired or the services rendered with respect to which disbursement is hereby requested or other similar evidence of proof of payment is on file with the District.

 TSIDECO		TY DEVELOP	T DIS		CT

By:	/., 	t	,,,,-.
Responsible Officer
Date:	

The undersigned District Engineer hereby certifies that; (i) this dish11rsement is for the Cost of the   e;:jSJJ1ent   a Two Project and is consistent with the report of the Disltict Engineer, as such report has been ar11ended or modified; (ii) that the portion of the Assessment   Two Project improvements being acquired from the proceeds of the 2022-2 Bonds have been completed in accordance with the plans and specifications therefor; (iii) the Assessment  a Two Project improvements subject to this disbursement are constructed in a sound wo  anlike manner and in accordance with industry standards; (iv) the purchase price being paid by the District for the Assessment Area Two Project improvements being acquired p·111suant to this dish11rsement is no more than the lesser of the fair market value of such improvements and the actual Cost of construction of such improvements; and (v) the plans and specifications for the AssP-ss,,·,ent Area Two Project improvements subject to this disbursement have  en appro ,d by all Regulatory Bodies required to approve them.
'

District Engineer
?t---	

201 S. ORANGE AVE, STE 1400 POST OFFICE BOX 3353 ORLANDO, FLORIDA 32801

February 14, 2024

Westside CDD
c/o GMS-CFL, LLC
219 E. LIVINGSTON STREET
Orlando, FL 32801
Invoice #:	123655
Federal ID #:59-3366512

Matter ID: 9105-017	Westside CDD – Construction Defect Claim
For Professional Services Rendered:

1/3/2024	JEL	Work on draft complaint; review permit status from District Engineer	0.90	$202.50	
1/4/2024	JEL	Continue work on draft complaint; review correspondence from Shutts regarding 558 Notice	0.50	$112.50	
1/4/2024	DHC	Receive and review response from contractor counsel requesting CDD extend 558 deadlines and also mentioning notices that contractor sent to other responsible partners. Note to Attorney Carpenter to ask for policies of insurance of these other "responsible parties."	0.30	$150.00	
1/4/2024	JAC	Receive and review correspondence from Mattamy's counsel requesting extension to 558 letter; confer with D.Coultoff	0.20	$65.00	
1/9/2024	JAC	Review and approve correspondence to Mattamy Counsel regarding pond claim	0.20	$65.00	
1/9/2024	JEL	Draft response letter to Shutts regarding 558 Extension	1.10	$247.50	
1/10/2024	JEL	Revise response letter to Shutts and email regarding same to Shutts	0.20	$45.00	
1/19/2024	JEL	Review deadlines for 558 extension and complaint filing	0.20	$45.00	
1/25/2024	JEL	Review pumping invoices and other diligence related to pond defect; review emails and correspondence with Shutts	0.70	$157.50	
1/25/2024	JAC	Emails from Mattamy requesting information regarding storm water pond claim; research regarding response	0.30	$97.50	
1/26/2024	DHC	Review and revise draft response to questions e-mailed by Mattamy's counsel relating to proposals for repair.	0.30	$150.00	
1/29/2024	JAC	Prepared draft response to Mattamy's attorney's document request	0.50	$162.50	
1/30/2024	JEL	Confer with JAC/DHC regarding response to Shutts inquiries	0.20	$45.00	
1/30/2024	JAC	Confer with Dan Coultoff regarding response to Mattamy's Counsel regarding 558 Claim; sent formal response	1.00	$325.00	
Total Professional Services:	6.60	$1,870.00

Total	$1,870.00	
Previous Balance	$0.00	
Total Due	$1,870.00	

FORM OF REQUISITION 2022-2 ACQUISITION AND CONSTRUCTION ACCOUNT

Westside Community Development District Osceola County, Florida
U.S. Bank Trust Company, N.A., as Trustee Orlando, Florida

WESTSIDE COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2022-2 (SOLEIL AT WESTSIDE)

The undersigned, a Responsible Officer of the Westside Community Development District (the “District”) hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture between the District and U.S. Bank Trust Company, N.A. (formerly U.S. Bank National Association, as successor in interest to SunTrust Bank, National Association) as trustee (the “Trustee”), dated as of February 1, 2005, as amended, and as supplemented by that certain Ninth Supplemental Trust Indenture dated as of November 1, 2022 (collectively, the “Indenture”) (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture);

Requisition Number; # 8

Name of Payee; Latham, Luna, Eden & Beaudine

Amount Payable; $4,090.50

Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments): Invoice # 124145 & 124144 - Conveyances/Requisitions & Defect Claim for Feb 24

Account from which disbursement to be made:
2022-2 Acquisition and Construction Account

The undersigned hereby certifies that:

obligations in the stated amount set forth above have been incurred by the District;
each disbursement set forth above is a proper charge against the Account referenced in “E” above;
	eacll11 disbun·semea11t set fon1h above was Dllllcurred in con111ection with the Cost of tll1te Assessment Area Two Project;

	eacl1 disbursement rep1·esents a Cost of the Assessment Area Two Project wl11ici1 l1as 11ot previously been paid; an.d

tl11e costs set fo1·th in the requisition are ireasonablle.

The u11de1·signed hereby ftin-tllle1· certifies that there has not been filed with or served upon the District notice of any lien, riglht to Ilien, or attacn11ment upon, or claim affecting the right to receive payment of, an}' of the moa1eys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.
TI1e undersigned hereby fi.urther certifies that such requisitnon contains no item representing payment 0111 account of an}' retained pen·centage which the District is at the date of such certificate entitled to retam.

Copies of the invoice(s) from the vendo1· of the pa·operty acquired or the services rendered with respect to which disbursement us hereby requested or other shnilar evidence of proof of payment is on file with the Disu·ict.

WESTSIDE CO	TY
D	.....LO	NT DISTRICT

,,,.	_,,
Responsible Officer

-.,	-

The undersigned District Engineer hereby certifies that; (i) this disbu1m·sement is for the Cost of the Assessn·1ent Area Two Project and is consistent with the report of the District Engineer, as such report has been a111ended or modified; (ii) that the portion of the Assessment Area Two Project improvements being acquired from tlhe proceeds of the 2022-2 Bonds have been completed in accordance with the plans and specifications therefor; (iii) the Assessment Area Two Project improvements subject to this disbursement are constructed in a sound wor anlike manner and in accordance with indusb·v stan ds; (iv) the purchase price being paid by the District for the Assessment Area Two Project improvements being acquired pursuant to this disbursement is no more than the lesser of the fair market value of such improvements and the actual Cost of construction of such improvements; and (v) the plans and specifications for the Assesstnent Area Two Project i111provements subject to this disbursement have been approved by all Regulatory Bodies required to approve them.

201 S. ORANGE AVE, STE 1400 POST OFFICE BOX 3353 ORLANDO, FLORIDA 32801

March 18, 2024

Westside CDD
c/o GMS-CFL, LLC
219 E. LIVINGSTON STREET
Orlando, FL 32801
Invoice #:	124144
Federal ID #:59-3366512

Matter ID: 9105-016	Conveyances/Requisitions
For Professional Services Rendered:

2/1/2024	JAC	Emails with GMS regarding acquisition of Pond 7	0.20	$65.00	
2/1/2024	JEL	Emails with GMS regarding indemnification language for Tract 1R conveyance; review email with District Engineer regarding status of Tract 1R turnover; continue review title commitment; emails with Shutts and TWA regarding Lift Station conveyance and revise Owner’s Affidavits; email with TWA regarding bill of sale and review of same	1.00	$225.00	
2/2/2024	JEL	Emails with GMS regarding Tract 1R conveyance documents, pond testing and indemnification language; continue review title commitment and supporting documents; email to TWA regarding form of bill of sale for lift station conveyance; confer JAC regarding Tract 1R conveyance; email with L.Buzyniski regarding conveyance documents	2.20	$495.00	
2/2/2024	JAC	Multiple emails; confer regarding engineering certificate and Mattamy document comments	0.30	$97.50	
2/5/2024	JEL	Emails with Shutts regarding Tract 1R; review lift station conveyance documents for execution	0.40	$90.00	
2/6/2024	JEL	Emails with L.Buzyniski regarding Tract 1R repair status; emails with GMS regarding post-closing agreement for Tract 1R; confer with JAC and J.Showe regarding conveyance of Tract 1R	0.70	$157.50	
2/6/2024	JAC	Telephone call and emails regarding request from Mattamy for a meeting; work on issue regarding property turnover	0.20	$65.00	
2/7/2024	JEL	Email with K.Bienkowski regarding request for post-closing agreement for Tract 1R; emails with TWA regarding closing of lift station tract; revise special warranty deeds and emails with Shutts and TWA regarding same	0.50	$112.50	
2/8/2024	JEL	Phone call and email with L.Buzyniski regarding lift station conveyance; review revised FIRPTA; compile final closing documents and prepare closing package to Shutts; email to GMS regarding affidavit	1.50	$337.50	
2/9/2024	JEL	Phone call and emails with L.Buzyniski regarding life station conveyance and tract; emails with TWA regarding conveyance documents and closing 1R	0.40	$90.00	
2/13/2024	JEL	Phone call with L.Buzyniski regarding Lift Station conveyance; email regarding resolution approving conveyance; emails to District Manager regarding execution of affidavit and certified resolution	0.40	$90.00	
2/13/2024	KET	Assisted with satisfying a title commitment requirement for the lift station conveyance to Toho.	0.20	$48.00	
2/14/2024	JEL	Review affidavit of non-foreign entity and email to GMS regarding same; emails with L.Buzyniski regarding Lift Station conveyance and certified resolution; review marked up title commitment	0.50	$112.50	
2/21/2024	JEL	Review final marked up title commitment and email regarding sign off for Lift Station conveyance to TWA	0.20	$45.00	
2/22/2024	JEL	Review recorded/executed documents; emails regarding recordable/executed docs and lift station conveyance closing	0.50	$112.50	
2/23/2024	JEL	Email regarding executed Mattamy documents for Lift Station conveyance	0.10	$22.50
Total Professional Services:	9.30	$2,165.50

For Disbursements Incurred:
1/30/2024	Payment disbursement to Fidelity National Title Insurance Company for Invoice # 11562121 on 0130/2024. Title Search Report for Tract 1R - Solara Phase 3

$250.00

Total Disbursements Incurred:		$250.00	
	Total	$2,415.50	
	Previous Balance	$0.00	
Payments & Credits			
Date	Type	Notes	
Payments & Credits	Amount
$0.00	
	Total Due	$2,415.50	

201 S. ORANGE AVE, STE 1400 POST OFFICE BOX 3353 ORLANDO, FLORIDA 32801

March 18, 2024

Westside CDD
c/o GMS-CFL, LLC
219 E. LIVINGSTON STREET
Orlando, FL 32801
Invoice #:	124145
Federal ID #:59-3366512

Matter ID: 9105-017	Westside CDD – Construction Defect Claim
For Professional Services Rendered:

2/2/2024	JEL	Confer JAC regarding calls to Board members	0.10	$22.50	
2/5/2024	JEL	Confer JAC regarding filing complaint; call to T.Franklin regarding potential litigation	0.60	$135.00	
2/5/2024	JAC	Telephone call with Chairman regarding Mattamy claim on Pond 7 construction and recommendations for future actions	0.30	$97.50	
2/6/2024	DHC	Attention to request for conference by counsel for Mattamy.	0.20	$65.00	
2/15/2024	JEL	Call with Mattamy team regarding pond issue/558 notice; phone call with District Engineer	0.50	$112.50	
2/15/2024	JAC	Conference call with Mattamy counsel and District Manger regarding status of 558 letter and possible strategies to proceed	1.10	$357.50	
2/16/2024	JAC	Receive and review response letter from Mattamy regarding 558 letter	0.30	$97.50	
2/16/2024	DHC	Receive and review letter from Mattamy responding to 558 Notice and follow-up.	0.50	$162.50	
2/16/2024	JEL	Review response letter from Shutts	0.10	$22.50	
2/19/2024	JEL	Compile relationships between parties and email to D.Coultoff regarding same	0.60	$135.00	
2/19/2024	DHC	Review chart prepared by Attorney Lazorovich for purposes of reply to Mattamy.	0.30	$97.50	
2/20/2024	DHC	Meeting with Attorney Carpenter to strategize response to Mattamy Letter.	0.50	$162.50	
2/20/2024	JAC	Confer with Dan Coultoff regarding Mattamy's response to 558 letter and strategies to proceed	0.50	$162.50	
2/20/2024	JEL	Confer with D.Coultoff regarding contractual relationships between Developer and Engineer	0.20	$45.00	
Total Professional Services:	5.80	$1,675.00

Total	$1,675.00
Previous Balance	$0.00

Payments & Credits
Date	Type	Notes	Amount
Payments & Credits	$0.00
Total Due	$1,675.00

Section VI
RESOLUTION 2024-01

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WESTSIDE COMMUNITY DEVELOPMENT DISTRICT RATIFYING THE CONVEYNACE OF INFRASTRUCTURE IMPROVEMENTS FROM MATTAMY ORLANDO LLC TO THE DISTRICT AND FROM THE DISTRICT TO TOHOPEKALIGA WATER AUTHORITY; AUTHORIZING DISTRICT STAFF AND THE CHAIRMAN TO REVIEW, EXECUTE AND ACCEPT ALL DOCUMENTS TO EFFECTUATE SUCH CONVEYANCE; PROVIDING FOR SEVERABILITY AND AN EFFECTIVE DATE.

WHEREAS, the Westside Community Development District (the “District”) is a local unit of special purpose government duly organized and existing under the provisions of the Uniform Community Development District Act of 1980, Chapter 190, Florida Statutes, as amended (the “Act”), for the purpose of, among other things, financing and managing the acquisition, construction, maintenance and operation of certain infrastructure within and without the boundaries of the premises to be governed by the District; and

WHEREAS, the District has the authority, generally under the Act, and specifically under Section 190.012, Florida Statutes, to acquire real property and improvements for, among other things, the purposes of operating and maintaining systems, facilities, and basic infrastructure within the District; and

WHEREAS, the District has the authority, generally under Florida Law and the Act, and specifically under Section 190.011(7)(a), Florida Statutes, to acquire, dispose of any real property, dedications or platted reservations in any manner so long as it is in the best interest of the District; and

WHEREAS, Mattamy Orlando LLC, a Delaware limited liability company (hereinafter “Mattamy”), has requested the approval and transfer by the District of infrastructure improvements, as more particularly described in the Bills of Sale Absolute and Agreement, Owner’s Affidavit and Certificate of District Engineer, attached hereto as Exhibit “A” (the “Conveyance Documents”), from Mattamy to the District and thereafter to Tohopekaliga Water Authority, an independent special district, established and created pursuant to Chapter 189, Florida Statutes, by special act of the Florida Legislature (hereinafter, “TWA”); and; and

WHEREAS, the District Counsel and the District Manager have reviewed the conveyances from Mattamy, and the District Engineer has also reviewed the conveyances and has provided a Certificate of District Engineer for each conveyance, attached hereto as part of Exhibit “A,” to evidence compliance with the requirements of the District for accepting the conveyances.

NOW, THEREFORE, BE IT RESOLVED by the Board of Supervisors of the District (the “Board”), as follows:
Incorporation of Recitals. The above recitals so stated are true and correct and by this reference are incorporated into and form a material part of this Resolution.
Approval of Acquisition and Transfer of the Improvements. The Board hereby approves the transfer and acceptance of the infrastructure improvements described in Exhibit “A,” to the District and thereafter to TWA, and approves and accepts the documents evidencing such conveyances in Exhibit “A.”
Authorization of District Staff. The Chairman, the Vice Chairman, the Secretary, any Assistant Secretary and the District Manager of the District, and any authorized designee thereof (collectively, the "District Officers"), District Counsel, and the District Engineer are hereby authorized and directed to take all actions necessary or desirable in connection with the conveyance of the improvements described in Exhibit “A,” and all transactions in connection therewith. The District Officers are hereby authorized and directed to execute all necessary or desirable certificates, documents, papers, and agreements necessary to the undertaking and fulfillment of all transactions contemplated by this Resolution.
Ratification of Prior Actions. All actions taken to date by the District Officers, District Manager, District Counsel, District Engineer, are hereby ratified and authorized on behalf of the District.
Severability. If any section, paragraph, clause or provision of this Resolution shall be held to be invalid or ineffective for any reason, the remainder of this Resolution shall continue in full force and effect, it being expressly hereby found and declared that the remainder of this Resolution would have been adopted despite the invalidity or ineffectiveness of such section, paragraph, clause or provision.
Effective Date. This Resolution shall take effect immediately upon its adoption.

[Continues on the Following Pages]
PASSED in public meeting of the Board of Supervisors of the Westside Community Development District, this 	 day of 	, 2024.

Attest:
WESTSIDE COMMUNITY DEVELOPMENT
DISTRICT, a Florida community development district

By: 		 Print: 		Name: 	 Secretary/Asst. Secretary		Title: 			
EXHIBIT “A”

CONVEYANCE DOCUMENTS

Bill of Sale Absolute and Agreement between Mattamy Orlando LLC and the Westside Community Development District;
Bill of Sale Absolute and Agreement between the Westside Community Development District and TWA;
Owner’s Affidavit;
Certificate of District Engineer
BILL OF SALE ABSOLUTE AND AGREEMENT
Wastewater, Potable Water & Reclaimed Water System Improvements (Phase 3) Westside Community Development District

THIS BILL OF SALE ABSOLUTE AND AGREEMENT (“Agreement”) is made as of this    day of 	, 2024, by and between WESTSIDE COMMUNITY DEVELOPMENT DISTRICT (hereinafter referred to as the “District”), a Florida community development district created pursuant to Chapter 190, Florida Statutes, whose address is c/o Governmental Management Services – Central Florida, LLC, 219 E. Livingston Street, Orlando, Florida 32801, and MATTAMY ORLANDO LLC, a Delaware limited liability company (hereinafter referred to as “Developer”) whose address is 4901 Vineland Road, Suite 450, Orlando, Florida 32811, and

RECITALS

WHEREAS, Developer owns certain real property (the “Land”) and has constructed infrastructure improvements (collectively, the “Improvements”) on the Land, as more fully described in Exhibit “A” attached hereto; and

WHEREAS, both Developer and the District find it to be in the best interest of both parties for the District to perpetually own, operate and maintain the Improvements, as the District may deem reasonable or appropriate, within its sole discretion, for the benefit of the District; and

WHEREAS, Developer desires to convey the Improvements to the District to allow such perpetual ownership, operation and maintenance, and the District desires to accept such ownership, operation and maintenance of the Improvements from the Developer.

NOW, THEREFORE, the parties hereto hereby agree to and acknowledge the following:

The above recitals are true and correct and are hereby incorporated into this Agreement.
KNOW ALL MEN BY THESE PRESENTS that Developer, of the County of Osceola and the State of Florida, for and in consideration of the sum of Ten Dollars ($10.00) lawful money of the United States, to it paid by the District, the receipt whereof is hereby acknowledged, has granted, bargained, sold, transferred and delivered, and by these presents does grant, bargain, sell, transfer, set over and deliver unto the District, its executors, administrators and assigns, and the District hereby accepts, all of Developer’s right, title and interest in and to the Improvements, to have and to hold the same unto the District, its executors, administrators and assigns forever, and the District hereby accepts, all of the Developer’s right, title and interest in and to the Improvements, to have and to hold the same unto the District, its executors, administrators and assigns forever, together with all of the Developer’s right and title to any and all contracts, warranties, guarantees, permits, approvals and similar rights in favor of or which may have accrued to the Developer from any and all persons, firms, agencies or corporations who have performed work or labor or supplied goods, materials or services to or for the benefit of or comprising any part of the Improvements to the extent they are assignable, together with any related documents,
materials, data, letters, and agreements, to have and to hold unto District, its successors and assigns, to and for its or their use, forever.

Developer agrees that any of the above-referenced contracts, warranties, permits, approvals and guarantees which are not assignable by their terms or in respect of which consents to their assignment are required but are not available, shall be held in trust for the District by the Developer (and, if required, performed by the Developer on behalf of the District) and all benefits derived thereunder shall be for the benefit of the District.

The Developer represents and warrants to the District that the Developer has good and lawful right, title and interest in the Improvements and that the Improvements are free and clear of any and all liens, encumbrances, claims and demands, Developer will freely and fully warrant and defend the Improvements against the lawful claims of any person claiming by, through or under the Developer, but against none other, and that the Improvements are in good working conditions, and as of the date hereof, there are no defaults or violations of the terms and conditions of any contracts, warranties, permits, approvals and guarantees.

This Bill of Sale may be executed in any number of counterparts, each of which shall be deemed an original, but all of which shall constitute one and the same instrument.

.

[SIGNATURES APPEAR ON THE FOLLOWING PAGES]

IN WITNESS WHEREOF, the parties hereto have caused these presents to be executed in their respective names, by their proper officer thereunto duly authorized, as of the day and year first above written.

MATTAMY ORLANDO LLC, a Delaware
limited liability company

By:	

Print: Gabriel Madlang Title: Vice President

STATE OF FLORIDA COUNTY OF ORANGE

The foregoing instrument was acknowledged before me by means of [ ] physical presence or [ ] online notarization, this     day of 	, 2024, by Gabriel Madlang as Vice President of MATTAMY ORLANDO LLC, a Delaware limited liability company, on behalf of the limited liability company. Said person is [  ] personally known to me or [  ] has produced
	 as identification.

Notary Public; State of Florida
Print Name:	 My Commission Expires:	 My Commission No.:	

WESTSIDE COMMUNITY DEVELOPMENT DISTRICT, a Florida
community development district

ATTEST:

By:	

By: 			Print: Thomas Franklin Secretary/Asst. Secretary
Title: Chairman

STATE OF FLORIDA COUNTY OF 	

The foregoing instrument was acknowledged before me by means of [ ] physical presence or [ ] online notarization, this     day of 		, 2024, by Thomas Franklin, as Chairman of the Board of Supervisors of the WESTSIDE COMMUNITY DEVELOPMENT DISTRICT, a Florida community development district, on its behalf. Said person is [ ] personally known to me or [ ] has produced 	 as identification.

Notary Public; State of Florida
Print Name:	 My Commission Expires:	 My Commission No.:	
EXHIBIT “A”

LOCATION OF IMPROVEMENTS

The Improvements are located on the following real property tracts:

All of SOLARA PHASE 3, according to the plat thereof as recorded in Plat Book 33, Pages 27 through 30 of the Public Records of Osceola County, Florida.

IMPROVEMENTS

All pipes, lines, valves, gate valves, valve boxes, thrust blocks, hydrants, manholes, fittings, equipment, and other goods which comprise the water, reclaimed water and sanitary sewer system, and related improvements.

BILL OF SALE (UTILITY SYSTEM)

KNOW ALL MEN BY THESE PRESENTS:

That WESTSIDE COMMUNITY DEVELOPMENT DISTRICT, a local unit of special- purpose government established pursuant to Chapter 190, Florida Statutes (the “Seller”), for and in consideration of the sum of Ten Dollars ($10.00) in lawful money (and other good and valuable considerations, the receipt and adequacy of which is hereby acknowledged) to it paid by the Tohopekaliga Water Authority, an independent special district established and created pursuant to Chapter 189, Florida Statutes, by special act of the Florida Legislature (“Toho”), has granted, bargained, sold, transferred, set over and delivered, and by these presents does hereby grant, bargain, sell, transfer, set over and deliver unto Toho, its successors and assigns, all the goods, rights, title, interests, chattels and properties owned by Seller which are used or held for use by Seller exclusively in connection with those water and/or wastewater systems of Seller located on the property described on Exhibit “A” attached hereto and incorporated herein by this reference, consisting of all water, wastewater, and reclaimed water lines and other related utility facilities (collectively the “Utility System”) constructed and used in connection with the provision of water, wastewater, and reclaimed water utility services. The assets being conveyed hereunder shall hereinafter be referred to as the “Utility Assets.”

TO HAVE AND TO HOLD the same unto Toho, its successors and assigns to its and their own use and benefit forever, from and after the date hereof.

Seller represents and warrants to Toho that (i) Seller is the sole owner of and has good and marketable title to the Utility Assets, free and clear of all liens, encumbrances, claims and demands; (ii) Seller has not previously sold or assigned the Utility Assets to any other party; and
(iii) Seller will freely and fully warrant and defend the Utility Assets against the lawful claims of any person claiming by, through, or under the Seller.
Seller hereby assigns any and all warranties and guaranties it possesses from any third parties relating to the construction and/or installation of the Utility Assets, to the extent such warranties and guaranties are assignable.
Toho has been given the opportunity to inspect, or has inspected, the Utility Assets and agrees to accept the Utility Assets in its existing state and location.

[SIGNATURES TO FOLLOW ON NEXT PAGE]
IN WITNESS WHEREOF, Seller and Toho have caused this instrument to be executed as of the date and year written below.

WESTSIDE COMMUNITY	TOHOPEKALIGA WATER AUTHORITY DEVELOPMENT DISTRICT, a
Florida community development district

By: 		By: 		 Printed Name:	 		Todd P. Swingle, P.E.
Title: 		Executive Director

Address: c/o Governmental Management	ATTEST:		 Services – Central Florida, LLC,		Anthony J. Cotter
219 E. Livingston Street,	General Counsel
Orlando, Florida 32801,	Address: 951 Martin Luther King Blvd.
Kissimmee, FL 34747
Date: 	 Witnessed by:

Date:	

Signature

Printed Name

Signature

Printed Name STATE OF FLORIDA COUNTY OF 	
The foregoing instrument was acknowledged before me by means of [ ] physical presence or [ ] online notarization this 	 day of 	, 2024 by 		, as Chairman, of the Westside Community Development District, a Florida community development district, who is personally known to me or has produced 	 as identification.

Notary Public
(Stamp)	Printed Name:	
My Commission No.:	 My Commission Expires:	 
Exhibit “A”

LEGAL DESCRIPTION OF THE REAL PROPERTY

All of SOLARA PHASE 3, according to the plat thereof as recorded in Plat Book 33, Pages 27 through 30 of the Public Records of Osceola County, Florida.
OWNER’S AFFIDAVIT
Wastewater, Potable Water & Reclaimed Water System Improvements (Soleil) Westside Community Development District

STATE OF FLORIDA COUNTY OF 	

BEFORE ME, the undersigned authority, personally appeared Gabriel Madlang (“Affiant”) as Vice President of Mattamy Orlando LLC, a Delaware limited liability company, whose principal address is 4901 Vineland Road, Suite 450, Orlando, Florida 32811 (the “Owner”), who being first duly sworn on oath says:
That Affiant knows of his own knowledge that the Owner is the owner of certain infrastructure improvements (the “Improvements”) on land located in Osceola County, Florida, as more particularly described on Exhibit “A” attached hereto, and that Affiant as the Vice President of the Owner, is making this Affidavit in that capacity only, and that no recourse shall be made against Affiant individually.

That the Improvements, as described in the Bill of Sale Absolute and Agreement dated as of the date hereof, are free and clear of all liens and encumbrances except for those encumbrances and matters affecting title included in the following plat of Solara Phase 3 Replat, as recorded in Plat Book 34, Page 126, of the Official Records of Osceola County, Florida (the “Plat”).

That Affiant knows of no facts by reason of which the title to, or possession of, the Improvements might be disputed or questioned, or by reason of which any claim to any part of the Improvements might be asserted adversely to Owner.

That there have been no liens filed against the Improvements as a result of any labor, materials, equipment or other work authorized by Owner, its employees, or agents or of which Owner has actual knowledge, nor any unpaid bills of any nature as a result of any labor, materials, equipment or other work authorized by Owner, its employees, or agents or of which Owner has actual knowledge either for services of any architect, engineer, or surveyor, or for labor or material that may have been placed on the Improvements, either in the construction or repair of the Improvements, or otherwise in connection with the Improvements which bills may have been incurred during the last ninety (90) days.

That no proceedings in bankruptcy or receivership have ever been instituted by or against the Owner, nor has Owner ever made an assignment for the benefit of its creditors.

That Affiant knows of no action or proceeding relating to the Improvements which is now pending in any state or federal court in the United States affecting the Improvements, nor does Affiant know of any state or federal judgment or any federal lien of any kind or nature that now constitutes a lien or charge upon the Improvements.
Affiant knows of no special assessments or taxes which are not shown as existing liens by the public records.

That this Affidavit is given for the purposes of inducing the Westside Community Development District (the “District”), a Florida community development district and local unit of special-purpose government, to accept the Owner’s conveyance of the Improvements to the District and for the District’s future conveyance to Tohopekaliga Water Authority, an independent special district, established and created pursuant to Chapter 189, Florida Statutes, by special act of the Florida Legislature (“TWA”).

That there are no matters pending against Owner that could give rise to any lien(s) that could attach to the Improvements between the effective date of the Plat and the effective date of the Bill of Sale and Assignment for this conveyance, and that Affiant shall not execute nor permit the execution or recording of any instruments that would adversely affect ownership of the Improvements.

Section 1445 of the Internal Revenue Code provides that a transferee of a U.S. real property interest must withhold tax if the transferor is a foreign person. To inform the District and Latham, Luna, Eden & Beaudine, LLP (“LLEB”), that withholding of tax is not required upon the disposition of a U.S. real property interest by Owner, Owner hereby swears, affirms and certifies the following to the District and LLEB that Owner: (i) is not a foreign person, foreign corporation, foreign partnership, foreign trust or foreign estate (as those terms are defined in the Internal Revenue Code and Income Tax Regulations); (ii) is not a disregarded entity as defined in Section 1.1445-2(b)(2)(iii); (iii) is not a non-resident alien (as such term is defined in the Internal Revenue Code and Income Tax Regulations) for the purposes of U.S. income taxation; (iv) has an EIN/Federal Tax Identification Number of 47-2432811; (v) has a mailing address of 4901 Vineland Road, Suite 450, Orlando, Florida 32811. Affiant understands that this certification may be disclosed to the Internal Revenue Service by Transferee and that any false statement contained herein could be punished by fine, imprisonment, or both. Affiant understands that the District and LLEB are relying on this certification in determining whether withholding is required upon said transfer.

That Affiant is familiar with the nature of an oath and with the penalties as provided by the laws of the State of Florida for falsely swearing to statements made in an instrument of this nature. Affiant further certifies that he/she has read the full facts set forth in this Affidavit and understands its content and context to be correct in all respects.

[SIGNATURES ON FOLLOWING PAGE]
FURTHER AFFIANT SAYETH NAUGHT. DATED: 	 , 2024
Signed, sealed and delivered in our presence:

(Signature) (Print Name)
(Signature) (Print Name)	MATTAMY ORLANDO LLC, a Delaware
limited liability company

By:	 Print: Gabriel Madlang
Title: Vice President	

STATE OF FLORIDA
COUNTY OF 	
The foregoing instrument was acknowledged before me by means of [ ] physical presence or [ ] online notarization, this     day of 	, 2023, by Gabriel Madlang, as Vice President of MATTAMY ORLANDO LLC, a Delaware limited liability company, on behalf of the limited liability company. Said person is [ ] personally known to me or [ ] has produced 	 as identification.

Notary Public; State of Florida

(SEAL)	Print Name: 	 Comm. Exp.: 	 Comm. No.: 	 
EXHIBIT “A”

DESCRIPTION OF THE PROPERTY AND IMPROVEMENTS DESCRIPTION OF THE IMPROVEMENTS

All pipes, lines, valves, gate valves, valve boxes, thrust blocks, hydrants, manholes, fittings, equipment, and other goods which comprise the water, reclaimed water and sanitary sewer system, and related improvements.

On the land described as follows:

All of SOLARA PHASE 3, according to the plat thereof as recorded in Plat Book 33, Pages 27 through 30 of the Public Records of Osceola County, Florida.
CERTIFICATE OF DISTRICT ENGINEER
Wastewater, Potable Water & Reclaimed Water System Improvements (Phase 3) Westside Community Development District

I, Mark Vincutonis, P.E., as a professional engineer of Hanson, Walter & Associates, Inc., a Florida corporation licensed to provide professional services to the public in the State of Florida under Florida Certificate of Authorization No. 3265, with offices located at 8 Broadway, Suite 104, Kissimmee, Florida 34741 (“HWA”), hereby acknowledge and certify the following, to the best of my knowledge, information and belief, to be true and correct in all respects:

That I, through HWA, currently serve as District Engineer to the Westside Community Development District (the “District”).

That the District proposes to accept from MATTAMY ORLANDO LLC, a Delaware limited liability company (“Developer”), for ownership, operation and maintenance, certain infrastructure improvements and personal property described in Exhibit “A” attached hereto and incorporated herein (collectively, the “Improvements”), made in, on, over, under and through the land described in Exhibit “A” attached hereto and incorporated herein by reference. Any Improvements being conveyed to the District is being transferred at only nominal cost to the District; therefore no review of an appraisal or similar documentation to reasonableness of purchase price or other valuation is required or being rendered.

That this certification (the “Certification”) is provided in conjunction with, and in support of, the District’s approval of the conveyance of the Improvements from the Developer to the District and the District’s conveyance of the Improvements to Tohopekaliga Water Authority, an independent special district, established and created pursuant to Chapter 189, Florida Statutes, by special act of the Florida Legislature (“TWA”). The District will rely on this Certification for such purposes.

That the Improvements were constructed, installed, and/or completed, as appropriate, in accordance with known plans, specifications, contracts and permits required and/or approved by any known governmental authorities, as applicable. I have reviewed the actual cost of the Improvements built or constructed by or at the direction of the Developer and the District is paying no more than the actual cost incurred, or the current value thereof, whichever is less, as applicable. The Improvements are in a condition acceptable for acceptance by the District and conveyance by the District to TWA.

That the Improvements are properly permitted by the appropriate governmental entities, and that copies of the applicable plans, specifications and permits relating to the Improvements, if any, that have actually been provided to HWA are being held by HWA as records of the District on its behalf.

That the actual cost of the Improvements built or constructed by or at the direction of the Developer, and the District shall pay no more than the actual cost incurred, or the current value thereof, whichever is less, as determined by the District Engineer.
SIGNATURE PAGE TO CERTIFICATE OF DISTRICT ENGINEER
Wastewater, Potable Water & Reclaimed Water System Improvements (Phase 3) Westside Community Development District

DATED: 	, 2024

Witness: 				 Print: 			Mark Vincutonis, P.E
Professional License No.: FL 54546 on behalf of the company,
Hanson, Walter & Associates, Inc., a Florida corporation
Witness	8 Broadway, Suite 104
Print: 		Kissimmee, Florida 34741

STATE OF FLORIDA COUNTY OF 	

The foregoing instrument was acknowledged before me by means of [ ] physical presence or [ ] online notarization, this     day of 	, 2024 by MARK VINCUTONIS of Hanson, Walter & Associates, Inc., a Florida corporation authorized to transact business in Florida, on behalf of said corporation. Said person is [ ] personally known to me or [ ] has produced a valid driver’s license as identification.

Notary Public; State of Florida

(SEAL)	Print Name: 	 Comm. Exp.: 	 Comm. No.: 	 
EXHIBIT “A”

DESCRIPTION OF THE PROPERTY AND IMPROVEMENTS

PROPERTY

All of SOLARA PHASE 3, according to the plat thereof as recorded in Plat Book 33, Pages 27 through 30 of the Public Records of Osceola County, Florida.

IMPROVEMENTS

All pipes, lines, valves, gate valves, valve boxes, thrust blocks, hydrants, manholes, fittings, equipment, and other goods which comprise the water, reclaimed water and sanitary sewer system, and related improvements.

Section VII
RESOLUTION 2024-02

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WESTSIDE COMMUNITY DEVELOPMENT DISTRICT APPROVING THE CONVEYNACE OF REAL PROPERTY AND INFRASTRUCTURE IMPROVEMENTS FROM MATTAMY ORLANDO LLC TO THE DISTRICT; AUTHORIZING DISTRICT STAFF AND THE CHAIRMAN TO REVIEW, EXECUTE AND ACCEPT ALL DOCUMENTS TO EFFECTUATE SUCH CONVEYANCE; PROVIDING FOR SEVERABILITY AND AN EFFECTIVE DATE.

WHEREAS, the Westside Community Development District (the “District”) is a local unit of special purpose government duly organized and existing under the provisions of the Uniform Community Development District Act of 1980, Chapter 190, Florida Statutes, as amended (the “Act”), for the purpose of, among other things, financing and managing the acquisition, construction, maintenance and operation of certain infrastructure within and without the boundaries of the premises to be governed by the District; and

WHEREAS, the District has the authority, generally under the Act, and specifically under Section 190.012, Florida Statutes, to acquire real property and improvements for, among other things, the purposes of operating and maintaining systems, facilities, and basic infrastructure within the District; and

WHEREAS, the District has the authority, generally under Florida Law and the Act, and specifically under Section 190.011(7)(a), Florida Statutes, to acquire, dispose of any real property, dedications or platted reservations in any manner so long as it is in the best interest of the District; and

WHEREAS, Mattamy Orlando LLC, a Delaware limited liability company (hereinafter “Mattamy”), has requested the approval and transfer by the District of real property and infrastructure improvements, as more particularly described in the Special Warranty Deed, Bill of Sale Absolute and Agreement, Agreement Regarding Taxes, Owner’s Affidavit, Foreign Owner Affidavit – Entity, and Certificate of District Engineer, attached hereto as Exhibit “A” (the “Conveyance Documents”), from Mattamy to the District; and

WHEREAS, the District Counsel and the District Manager have reviewed the conveyances from Mattamy, and the District Engineer has also reviewed the conveyances and has provided a Certificate of District Engineer for each conveyance, attached hereto as part of Exhibit “A,” to evidence compliance with the requirements of the District for accepting the conveyances.

NOW, THEREFORE, BE IT RESOLVED by the Board of Supervisors of the District (the “Board”), as follows:
Incorporation of Recitals. The above recitals so stated are true and correct and by this reference are incorporated into and form a material part of this Resolution.
Approval of Acquisition and Transfer of the Real Property and Improvements. The Board hereby approves the transfer and acceptance of the infrastructure improvements described in Exhibit “A,” to the District, and approves and accepts the documents evidencing such conveyances in Exhibit “A.”
Authorization of District Staff. The Chairman, the Vice Chairman, the Secretary, any Assistant Secretary and the District Manager of the District, and any authorized designee thereof (collectively, the "District Officers"), District Counsel, and the District Engineer are hereby authorized and directed to take all actions necessary or desirable in connection with the conveyance of the real property and improvements described in Exhibit “A,” and all transactions in connection therewith. The District Officers are hereby authorized and directed to execute all necessary or desirable certificates, documents, papers, and agreements necessary to the undertaking and fulfillment of all transactions contemplated by this Resolution.
Ratification of Prior Actions. All actions taken to date by the District Officers, District Manager, District Counsel, District Engineer, are hereby ratified and authorized on behalf of the District.
Severability. If any section, paragraph, clause or provision of this Resolution shall be held to be invalid or ineffective for any reason, the remainder of this Resolution shall continue in full force and effect, it being expressly hereby found and declared that the remainder of this Resolution would have been adopted despite the invalidity or ineffectiveness of such section, paragraph, clause or provision.
Effective Date. This Resolution shall take effect immediately upon its adoption.

[Continues on the Following Pages]
PASSED in public meeting of the Board of Supervisors of the Westside Community Development District, this 4th day of June, 2024.

Attest:
WESTSIDE COMMUNITY DEVELOPMENT
DISTRICT, a Florida community development district

By: 		 Print: 		Name: 	 Secretary/Asst. Secretary		Title: 			
EXHIBIT “A”

CONVEYANCE DOCUMENTS

Special Warranty Deed between Mattamy Orlando LLC and the Westside Community Development District;
Bill of Sale Absolute and Agreement between Mattamy Orlando LLC and the Westside Community Development District;
Owner’s Affidavit;
Agreement Regarding Taxes;
Foreign Owner Affidavit – Entity;
Certificate of District Engineer
THIS INSTRUMENT PREPARED BY AND TO BE RETURNED TO:
Jan Albanese Carpenter, Esq.
Latham, Luna, Eden & Beaudine, LLP
P.O. Box 3353
Orlando, Florida 32802

Parcel ID No. 18-25-27-5288-TRAC-001R
SPECIAL WARRANTY DEED

THIS SPECIAL WARRANTY DEED made as of this    day of 	, 2024 by MATTAMY ORLANDO LLC, a Delaware limited liability company (the “Grantor”), whose principal address is 4901 Vineland Road, Suite 450, Orlando, Florida 32811, to WESTSIDE COMMUNITY DEVELOPMENT DISTRICT, a Florida community development district (the “Grantee”) whose address is c/o Governmental Management Services – Central Florida, LLC, 219 E. Livingston Street, Orlando, Florida 32801.

(Whenever used herein the terms “Grantor” and “Grantee” include all the parties to this instrument and the heirs, legal representatives and assigns of individuals, and the successors and assigns of corporations).

That the Grantor, for and in consideration of the sum of TEN AND NO/100 DOLLARS ($10.00) and other valuable considerations, receipt whereof is hereby acknowledged, hereby grants, bargains, sells, aliens, remises, releases, conveys and confirms unto the Grantee, all that certain land situate in Osceola County, Florida, more particularly described as follows (the “Property”).
SEE EXHIBIT “A” ATTACHED HERETO AND INCORPORATED HEREIN BY REFERENCE.
TOGETHER WITH all tenements, hereditaments and appurtenances thereto belonging or in anywise appertaining.
TO HAVE AND TO HOLD, the same in fee simple forever.
AND the Grantor does hereby covenant with Grantee that the Grantor is lawfully seized of said land in fee simple; that the Grantor has good right and lawful authority to sell and convey this land; that the Grantor hereby warrants that title to the land is free from all encumbrances except for restrictions, covenants, conditions, easements and other matters of record (provided, however, that reference thereto shall not serve to re-impose same) and taxes for the year 2024 and subsequent years, and that the Grantor will defend title to the land against the lawful claims of all persons claiming by, through or under Grantor, but against none other.

NOTE TO RECORDER: This deed is a conveyance of unencumbered property for no consideration and is exempt from documentary stamp tax pursuant to Florida Administrative Code Rule 12B-4.014(2)(b). Minimum documentary stamp tax of $0.70 is being paid herein.
IN WITNESS WHEREOF, the said Grantor has caused these presents to be executed in its name, the day and year first above written.
Signed, sealed and delivered in our presence:

(Signature) (Print Name)
(Address)

(Signature) (Print Name)

(Address)	“GRANTOR”

MATTAMY ORLANDO LLC, a Delaware
limited liability company

By: 	 Print: Gabriel Madlang
Title: Vice President

(Address)	

STATE OF FLORIDA COUNTY OF ORANGE
The foregoing instrument was acknowledged before me by means of [ ] physical presence or [ ] online notarization, this     day of 	, 2024, by Gabriel Madlang, as Vice President of MATTAMY ORLANDO LLC, a Delaware limited liability company, on behalf of the limited liability company.  Said person is [  ] personally known to me or [  ] has produced
	 as identification.

Notary Public

Print Name:	

My Commission expires: 	

My Commission No.: 	

2
EXHIBIT “A”

Tract 1R, SOLARA PHASE 3 REPLAT, according to the plat thereof, as recorded in Plat Book 34, Pages 126 through 129, of the Public Records of Osceola County, Florida.
BILL OF SALE ABSOLUTE AND AGREEMENT
Westside Community Development District

THIS BILL OF SALE ABSOLUTE AND AGREEMENT (“Agreement”) is made as of this    day of 	, 2024 (the “Effective Date”), by and between WESTSIDE COMMUNITY DEVELOPMENT DISTRICT (hereinafter referred to as the “District”), a Florida community development district created pursuant to Chapter 190, Florida Statutes, whose address is c/o Governmental Management Services – Central Florida, LLC, 219 E. Livingston Street, Orlando, Florida 32801, and MATTAMY ORLANDO LLC, a Delaware limited liability company (hereinafter referred to as “Developer”) whose address is 4901 Vineland Road, Suite 450, Orlando, Florida 32811, and

RECITALS

WHEREAS, Developer owns certain improvements, equipment and personal property located within the boundaries of the District, and the extent, nature and location of such improvements and equipment is more fully set forth in Exhibit “A” attached hereto (collectively, the “Improvements”); and

WHEREAS, both Developer and the District find it to be in the best interest of both parties for the District to perpetually own, operate and maintain the Improvements, as the District may deem reasonable or appropriate, within its sole discretion, for the benefit of the District; and

WHEREAS, Developer desires to convey the Improvements to the District to allow such perpetual ownership, operation and maintenance, and the District desires to accept such ownership, operation and maintenance of the Improvements from the Developer.

NOW, THEREFORE, the parties hereto hereby agree to and acknowledge the following:

The above recitals are true and correct and are hereby incorporated into this Agreement by reference.
KNOW ALL MEN BY THESE PRESENTS that Developer, of the County of Osceola and the State of Florida, for and in consideration of the sum of Ten and 00/100 Dollars ($10.00) lawful money of the United States, to it paid by the District, the receipt whereof is hereby acknowledged, has granted, bargained, sold, transferred and delivered, and by these presents does grant, bargain, sell, transfer, set over and deliver unto the District, its executors, administrators and assigns, and the District hereby accepts, all of Developer’s right, title and interest in and to the Improvements, to have and to hold the same unto the District, its executors, administrators and assigns forever.

All personal property described and conveyed herein is conveyed with all express or implied warranties of merchantability, fitness for use or other warranties not expressly stated herein, as applicable.
Developer agrees to indemnify and defend the District against, and to hold the District harmless from, any and all claims, actions, causes of action, losses, expenses, demands, liabilities, costs and repair expenses, including, but not limited to, the fees and expenses of any attorneys and experts reasonably incurred by the District, directly or indirectly arising out of or resulting from Developer’s design, installation and construction of the Improvements for a period of five (5) years after the Effective Date of this Agreement.

This Agreement may be executed in any number of counterparts with the same effect as if all parties had signed the same document. All fully executed counterparts shall be construed together and shall constitute one and the same agreement.

[SIGNATURE PAGE FOLLOWS.]

IN WITNESS WHEREOF, the parties hereto have caused these presents to be executed in their respective names, by their proper officer thereunto duly authorized, as of the day and year first above written.

Signed, sealed and delivered	MATTAMY ORLANDO LLC, a Delaware,
in the presence of:	limited liability company

Witness
By:	 Print: Gabriel Madlang

Printed Name	Title: Vice President

Witness

Printed Name

STATE OF FLORIDA COUNTY OF 	

The foregoing instrument was acknowledged before me by means of [ ] physical presence or [ ] online notarization, this     day of 	, 2024, by Gabriel Madlang, as Vice President of MATTAMY ORLANDO LLC, a Delaware limited liability company, on behalf of the limited liability company.  Said person is [  ] personally known to me or  [  ] has produced
	 as identification.

Notary Public; State of Florida
Print Name:	 My Commission Expires:	 My Commission No.:	

WESTSIDE COMMUNITY DEVELOPMENT DISTRICT,
a Florida community development district

ATTEST:
By:	

By: 			Print:	 Secretary/Asst. Secretary
Title:	

STATE OF FLORIDA COUNTY OF 	

The foregoing instrument was acknowledged before me by means of [ ] physical presence or [ ] online notarization, this     day of 	, 2024, by Thomas Franklin, as Chairman of the Board of Supervisors of the WESTSIDE COMMUNITY DEVELOPMENT DISTRICT, a Florida community development district, on its behalf, and was attested to by
	 as the Secretary/Assistant Secretary of the WESTSIDE COMMUNITY DEVELOPMENT DISTRICT, on its behalf. Said person is [ ] personally known to me or [ ] has produced 	 as identification.

Notary Public; State of Florida
Print Name:	 My Commission Expires:	 My Commission No.:	
EXHIBIT “A”

LIST AND DESCRIPTION OF IMPROVEMENTS & EQUIPMENT

Stormwater pond
Stormwater pipes/structures
Sod
Landscaping
Irrigation
Fencing
The Improvements were completed in accordance with the following, as applicable: Osceola County Permit: SDP22-0032
SFWMD Permit: 49-106607-P

LOCATED ON THE FOLLOWING PROPERTY:

Tract 1R, SOLARA PHASE 3 REPLAT, according to the plat thereof, as recorded in Plat Book 34, Pages 126 through 129, of the Public Records of Osceola County, Florida.
OWNER’S AFFIDAVIT
Westside Community Development District Tract 1R Retention Pond (Phase 3)

STATE OF FLORIDA COUNTY OF 	

BEFORE ME, the undersigned authority, personally appeared Gabriel Madlang (“Affiant”) as Vice President of Mattamy Orlando LLC, a Delaware limited liability company, whose principal address is 4901 Vineland Road, Suite 450, Orlando, Florida 32811 (the “Owner”), who being first duly sworn on oath says:
That Affiant knows of his own knowledge that the Owner is the fee simple title holder to certain lands located in Osceola County, Florida (the “Property”) and of certain infrastructure improvements on the Property (the “Improvements”), as more particularly described on Exhibit “A” attached hereto, and that Affiant as the Vice President of the Owner, is making this Affidavit in that capacity only, and that no recourse shall be made against Affiant individually.

That the Property and Improvements, as described in the Special Warranty Deed and Bill of Sale Absolute and Agreement dated as of the date hereof, are free and clear of all liens and encumbrances except for those encumbrances and matters affecting title included in the plat of Solara Phase 3 Replat, as recorded in Plat Book 34, Page 126, of the Official Records of Osceola County, Florida (the “Plat”) and in the ALTA Commitment for Title Insurance issued by First American Title Insurance Company, Commitment No. 2240-2799060, with an effective date of April 1, 2024 at 8:00 A.M. (the “Title Commitment”).

That Affiant knows of no facts by reason of which the title to, or possession of, the Property and Improvements might be disputed or questioned, or by reason of which any claim to any part of the Property and Improvements might be asserted adversely to Owner.

Except as identified in the Title Commitment, there have been no liens filed against the Property or the Improvements as a result of any labor, materials, equipment or other work authorized by Owner, its employees, or agents or of which Owner has actual knowledge, nor any unpaid bills of any nature as a result of any labor, materials, equipment or other work authorized by Owner, its employees, or agents or of which Owner has actual knowledge either for services of any architect, engineer, or surveyor, or for labor or material that may have been placed on the Property or Improvements, either in the construction or repair of the Improvements, or otherwise in connection with the Property which bills may have been incurred during the last ninety (90) days.

That no proceedings in bankruptcy or receivership have ever been instituted by or against the Owner, nor has Owner ever made an assignment for the benefit of its creditors.

That Affiant knows of no action or proceeding relating to the Property or Improvements which is now pending in any state or federal court in the United States affecting
the Property, nor does Affiant know of any state or federal judgment or any federal lien of any kind or nature that now constitutes a lien or charge upon the Property or Improvements.

That, except as set forth in the Plat, Affiant knows of no unrecorded easements, liens, or assessments for sanitary sewers, streets, roadways, paving, other public utilities or improvements against the Property, nor are there any special assessments or taxes which are not shown as existing liens by the public records.

That this Affidavit is given for the purposes of inducing the Westside Community Development District (the “District”), a Florida community development district and local unit of special-purpose government, to accept the Owner’s conveyance of the Property and Improvements and to induce First American Title Insurance Company to issue a title policy covering the Property.

That there are no matters pending against Owner that could give rise to any lien(s) that could attach to the Property or the Improvements between the effective date of the Plat and the recording of the deed of conveyance, and that Affiant shall not execute nor permit the execution or recording of any instruments that would adversely affect title of the Property or the ownership of the Improvements.

Section 1445 of the Internal Revenue Code provides that a transferee of a U.S. real property interest must withhold tax if the transferor is a foreign person. To inform the District and Latham, Luna, Eden & Beaudine, LLP (“LLEB”), that withholding of tax is not required upon the disposition of a U.S. real property interest by Owner, Owner hereby swears, affirms and certifies the following to the District and LLEB that Owner: (i) is not a foreign person, foreign corporation, foreign partnership, foreign trust or foreign estate (as those terms are defined in the Internal Revenue Code and Income Tax Regulations); (ii) is not a disregarded entity as defined in Section 1.1445-2(b)(2)(iii); (iii) is not a non-resident alien (as such term is defined in the Internal Revenue Code and Income Tax Regulations) for the purposes of U.S. income taxation; (iv) has an EIN/Federal Tax Identification Number of 47-2432811; (v) has a mailing address of 4901 Vineland Road, Suite 450, Orlando, Florida 32811. Affiant understands that this certification may be disclosed to the Internal Revenue Service by the District and that any false statement contained herein could be punished by fine, imprisonment, or both. Affiant understands that the District and LLEB are relying on this certification in determining whether withholding is required upon said transfer.

That Affiant is familiar with the nature of an oath and with the penalties as provided by the laws of the State of Florida for falsely swearing to statements made in an instrument of this nature. Affiant further certifies that he/she has read the full facts set forth in this Affidavit and understands its content and context to be correct in all respects.

[SIGNATURES ON FOLLOWING PAGE]
FURTHER AFFIANT SAYETH NAUGHT. DATED: 	 , 2024
Signed, sealed and delivered in our presence:

(Signature) (Print Name)
(Signature) (Print Name)	MATTAMY ORLANDO LLC, a Delaware
limited liability company

By:	 Print: Gabriel Madlang
Title: Vice President	

STATE OF FLORIDA
COUNTY OF 	
The foregoing instrument was acknowledged before me by means of [ ] physical presence or [ ] online notarization, this     day of 	, 2024, by Gabriel Madlang, as Vice President of MATTAMY ORLANDO LLC, a Delaware limited liability company, on behalf of the limited liability company. Said person is [ ] personally known to me or [ ] has produced 	 as identification.

Notary Public; State of Florida

(SEAL)	Print Name: 	 Comm. Exp.: 	 Comm. No.: 	 

3
EXHIBIT “A”

DESCRIPTION OF THE PROPERTY AND IMPROVEMENTS

PROPERTY

Tract 1R, SOLARA PHASE 3 REPLAT, according to the plat thereof, as recorded in Plat Book 34, Pages 126 through 129, of the Public Records of Osceola County, Florida.

IMPROVEMENTS

Stormwater pond
Stormwater pipes/structures
Sod
Landscaping
Irrigation
Fencing
The Improvements were completed in accordance with the following, as applicable: Osceola County Permit: SDP22-0032
SFWMD Permit: 49-106607-P
AGREEMENT REGARDING TAXES
Westside Community Development District Tract 1R Retention Pond (Phase 3)

THIS AGREEMENT REGARDING TAXES (“Agreement”) is entered into this    day of 	, 2024, by and between MATTAMY ORLANDO LLC, a Delaware limited liability company, whose address is 4901 Vineland Road, Suite 450, Orlando, Florida 32811 (“Developer”), and WESTSIDE COMMUNITY DEVELOPMENT DISTRICT, a
Florida community development district created pursuant to Chapter 190, Florida Statutes, whose address is c/o Governmental Management Services – Central Florida, LLC, 219 E. Livingston Street, Orlando, Florida 32801 (“District”).

WITNESSETH

WHEREAS, Developer is the owner and developer of certain real property located within the boundaries of the District, as such property is described on Exhibit “A” attached hereto and incorporated herein (the “Property”); and

WHEREAS, Developer is the owner and developer of infrastructure improvements and personal property, made in, on, over, under and through the Property, as described on Exhibit “A” attached hereto and incorporated herein (the “Improvements”); and

WHEREAS, the District is a Florida community development district and local unit of special-purpose government created pursuant to Chapter 190, Florida Statutes; and

WHEREAS, as part of the ongoing development activities within the boundaries of the District, Developer has, simultaneously with the execution of this Agreement, conveyed the Property and the Improvements to the District by Special Warranty Deed and Bill of Sale Absolute and Agreement; and

WHEREAS, all or a substantial portion of real property already owned by the District is either exempt from ad-valorem taxes or has been given a minimal valuation by the Osceola County Property Appraiser because of the District’s status as a governmental entity; and
WHEREAS, in conjunction with the conveyance of the Property and Improvements from Developer to the District, Developer and the District are desirous of setting forth in this Agreement their respective responsibilities with regard to applicable ad-valorem taxes and assessments on the Property.

NOW, THEREFORE, in consideration of the sum of Ten and 00/100 Dollars ($10.00) and other valuable considerations, paid by each party to the other, the receipt and sufficiency of which are hereby acknowledged, and in further consideration of the mutual covenants and conditions contained herein, the parties hereto agree as follows:

The above recitals are true and correct and are incorporated herein by reference.
Developer hereby represents that all ad-valorem taxes and assessments relating to the Property, or any portion thereof, for tax year 2023 and all prior years have been paid in full.

Developer hereby agrees to pay in full, and prior to their becoming delinquent, any and all ad-valorem taxes and assessments, if any, levied on the Property for the tax year 2024, subject to the adjustment of the amount of the ad-valorem taxes and assessments for 2024 if the Property is deemed exempt in accordance with Section 5 hereof.

District shall, within thirty (30) days of receipt, forward to the Developer, at its address set forth above and via U.S. mail, any correspondence, notice or bill from Osceola County Tax Collector relating to the Property for tax year 2024 that the District actually receives in its office.

Subsequent to the District’s acceptance of the Property and Improvements, and only in the event the Property and Improvements are not conveyed to another governmental entity or the Property is not otherwise deemed exempt already, the District shall endeavor to either obtain an exemption from ad-valorem taxes pertaining to the Property or, in the alternative, shall seek a minimal valuation of the Property, from the Osceola County Property Appraiser and, subsequent to tax year 2024, Developer shall have no further responsibility with regard to ad-valorem taxes or assessments levied against the Property and/or Improvements, as applicable.

[SIGNATURE PAGE FOLLOWS]
SIGNATURE PAGE TO AGREEMENT REGARDING TAXES
Westside Community Development District Tract 1R Retention Pond (Phase 3)

IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be executed on their behalf by their duly authorized representatives, all as of the date first set forth above.

WITNESSES:

X 	 Print: 	
X 	 Print: 		MATTAMY ORLANDO LLC, a Delaware
limited liability company

By:	 Print: Gabriel Madlang
Title: Vice President	

ATTEST
WESTSIDE COMMUNITY DEVELOPMENT DISTRICT,
a Florida community development district

X 		By: 	

Print: 			Print: 	 Secretary/Asst. Secretary
Title: 	
EXHIBIT “A”

DESCRIPTION OF THE PROPERTY AND IMPROVEMENTS PROPERTY
Tract 1R, SOLARA PHASE 3 REPLAT, according to the plat thereof, as recorded in Plat Book 34, Pages 126 through 129, of the Public Records of Osceola County, Florida.

IMPROVEMENTS

Stormwater pond
Stormwater pipes/structures
Sod
Landscaping
Irrigation
Fencing
The Improvements were completed in accordance with the following, as applicable: Osceola County Permit: SDP22-0032
SFWMD Permit: 49-106607-P
Affidavit
[Part III, Ch. 692 F.S. - Conveyances to Foreign Entities - By Entity Buyer]

BEFORE ME, the undersigned authority, duly authorized to take acknowledgments and administer oaths, personally appeared Thomas Franklin (“Affiant”) who deposes and says under penalties of perjury that:

(When used “Affiant” and “Buyer” include singular or plural as context so requires or admits.)

Affiant is the Chairman of Westside Community Development District, a Florida community Development District, which is hereinafter referred to as “Buyer.” All statements in Lines 4 through 5 below are made solely with respect to the Buyer and any holder of a “Controlling Interest” in the Buyer (as defined in s. 287.138(1)(a), F.S.), in each case solely with respect to the real property identified in Line 2.

Buyer is purchasing or acquiring an interest in the following described real property: See Exhibit “A” attached.

Affiant has been given the opportunity to consult with an attorney.

Buyer is (initial which is applicable):

	 Not a Foreign Principal as defined in s. 692.201, F.S., and is in compliance with the requirements set out in ss. 692.202-205, F.S.

OR

	 A Foreign Principal as defined in s. 692.201, F.S., and is in compliance with the requirements set out in ss. 692.202-205, F.S.

Affiant acknowledges the foregoing representations will be relied upon to establish compliance with the law.

(Affiant)
Print Name: Thomas Franklin Official Capacity: Chairman
Name of Buyer: Westside Community Development District Address: c/o Governmental Management Services -
Central Florida, LLC
219 E. Livingston Street, Orlando, Florida 32801

STATE OF FLORIDA COUNTY OF 	

Sworn to (or affirmed) and subscribed before me by means of [ ] physical presence or [ ] online notarization this    day of 	, 2024, by Thomas Franklin, [ ] who is personally known or [ ] has produced as identification.

[Notary Seal]

Notary Public
Printed Name: 	 My Commission Expires: 	
EXHIBIT “A”

LEGAL DESCRIPTION

FEE PARCEL:
The real property referred to herein below is situated in an unincorporated area in the County of Osceola, State of Florida, and is described as follows:

Tract 1R, SOLARA PHASE 3 REPLAT, according to the Plat thereof as recorded in Plat Book 34, Page(s) 126 through 129, inclusive, of the Public Records of OSCEOLA County, Florida.
CERTIFICATE OF DISTRICT ENGINEER
Westside Community Development District

I, Mark Vincutonis, P.E., as a professional engineer of Hanson, Walter & Associates, Inc., a Florida corporation licensed to provide professional services to the public in the State of Florida under Florida Certificate of Authorization No. 3265, with offices located at 8 Broadway, Suite 104, Kissimmee, Florida 34741 (“HWA”), hereby acknowledge and certify the following, to the best of my knowledge, information and belief, to be true and correct in all respects:

That I, through HWA, currently serve as District Engineer to the Westside Community Development District (the “District”).

That the District proposes to accept from MATTAMY ORLANDO LLC, a Delaware limited liability company (“Developer”), for ownership, operation and maintenance, certain real property described in Exhibit “A” attached hereto and incorporated herein (collectively, the “Property”), plus infrastructure improvements and personal property, made in, on, over, under and through the Property and the land owned by the District, as described more completely in Exhibit “A” attached hereto and incorporated herein (collectively, the “Improvements”). Any real property being conveyed to the District is being transferred at only nominal cost to the District, so no review of an appraisal or similar documentation to reasonableness of purchase price or other valuation is required or being rendered.

That this certification (the “Certification”) is provided in conjunction with, and in support of, the District’s approval of the conveyance of the Property and Improvements from the Developer to the District and the District’s acceptance of such Property and Improvements. The District will rely on this Certification for such purposes.

That the Improvements were constructed, installed, and/or completed, as appropriate, in accordance with known plans, specifications, contracts and permits required and/or approved by any known governmental authorities, including any water management districts, as applicable. The Property and Improvements are in a condition acceptable for acceptance by the District.

That the Property and Improvements are properly permitted by the appropriate governmental entities, including the applicable water management district, and that copies of the applicable plans, specifications and permits relating to the Property and Improvements, if any, that have actually been provided to HWA are being held by HWA as records of the District on its behalf.

That the actual cost of the Improvements built or constructed by or at the direction of the Developer, and the District shall pay no more than the actual cost incurred, or the current value thereof, whichever is less, as determined by the District Engineer.
SIGNATURE PAGE TO CERTIFICATE OF DISTRICT ENGINEER
Westside Community Development District

DATED: 	, 2024

Witness: 				 Print: 			Mark Vincutonis, P.E
Professional License No.: FL 54546 on behalf of the company,
Hanson, Walter & Associates, Inc., a Florida corporation
Witness	8 Broadway, Suite 104
Print: 		Kissimmee, Florida 34741

STATE OF FLORIDA COUNTY OF 	

The foregoing instrument was acknowledged before me by means of [ ] physical presence or [ ] online notarization, this     day of 	, 2024 by MARK VINCUTONIS of Hanson, Walter & Associates, Inc., a Florida corporation authorized to transact business in Florida, on behalf of said corporation. Said person is [ ] personally known to me or [ ] has produced a valid driver’s license as identification.

Notary Public; State of Florida

(SEAL)	Print Name: 	 Comm. Exp.: 	 Comm. No.: 	 
EXHIBIT “A”

DESCRIPTION OF THE PROPERTY AND IMPROVEMENTS

PROPERTY

Tract 1R, SOLARA PHASE 3 REPLAT, according to the plat thereof, as recorded in Plat Book 34, Pages 126 through 129, of the Public Records of Osceola County, Florida.

IMPROVEMENTS

Stormwater pond
Stormwater pipes/structures
Sod
Landscaping
Irrigation
Fencing

The Improvements were completed in accordance with the following, as applicable: Osceola County Permit: SDP22-0032
SFWMD Permit: 49-106607-P

Section VIII
RESOLUTION 2024-03

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WESTSIDE COMMUNITY DEVELOPMENT DISTRICT APPROVING A PROPOSED BUDGET FOR FISCAL YEAR 2024/2025 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW; ADDRESSING TRANSMITTAL, POSTING AND PUBLICATION REQUIREMENTS; ADDRESSING SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has heretofore prepared and submitted to the Board of Supervisors (“Board”) of the Westside Community Development District (“District”) prior to June 15, 2024, a proposed budget (“Proposed Budget”) for the fiscal year beginning October 1, 2024 and ending September 30, 2025 (“Fiscal Year 2024/2025”); and

WHEREAS, the Board has considered the Proposed Budget and desires to set the required public hearing thereon.

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

PROPOSED BUDGET APPROVED. The Proposed Budget prepared by the District Manager for Fiscal Year 2024/2025 attached hereto as Exhibit A is hereby approved as the basis for conducting a public hearing to adopt said Proposed Budget.

SETTING A PUBLIC HEARING. A public hearing on said approved Proposed Budget is hereby declared and set for the following date, hour and location:

DATE:	August 6, 2024
HOUR:	11:00 a.m.
LOCATION:	Offices of Hanson, Walter & Associates
8 Broadway Avenue, Suite 104
Kissimmee, FL 34741
TRANSMITTAL  OF  PROPOSED  BUDGET  TO  LOCAL  GENERAL
PURPOSE GOVERNMENT. The District Manager is hereby directed to submit a copy of the Proposed Budget to Osceola County at least 60 days prior to the hearing set above.

POSTING OF PROPOSED BUDGET. In accordance with Section 189.016, Florida Statutes, the District’s Secretary is further directed to post the approved Proposed Budget on the District’s website at least two days before the budget hearing date as set forth in Section 2, and shall remain on the website for at least 45 days.
PUBLICATION OF NOTICE. Notice of this public hearing shall be published in the manner prescribed in Florida law.

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

EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.
PASSED AND ADOPTED THIS 4th DAY OF June, 2024.

ATTEST:	WESTSIDE	COMMUNITY DEVELOPMENT DISTRICT

By:	

Secretary	Its:	

Westside
Community Development District

Proposed Budget
FY2025

1-2		General Fund	

3-9	
	General Fund Narrative	

10	
	Capital Reserve Fund	

11	
	Capital Reserve Narrative	

12	
	Series 2005-2 Debt Service	

13	
	Series 2007-2 Debt Service	
14		Series 2018 - Solara Phase 1 Debt Service	
15		Series 2018 - Solara Phase 1 Amortization	
16		Series 2018 Solara Phase 1 - Allocation Methodology	
17		Series 2019 - Solara Phase 2 Debt Service	
18		Series 2019 - Solara Phase 2 Amortization	
19		Series 2019 - Solara Phase 2 Allocation Methodology	
20		Series 2019 - Refunding Debt Service	
21		Series 2019 - Refunding Amortization	
22		Series 2019 - Refunding Allocation Methodology	
23		Series 2019 - Parcel K Debt Service	
24		Series 2019 - Parcel K Amortization	
25		Series 2019 - Parcel K Allocation Methodology	

	Series 2022 AA1 - Solara Phase 3 Debt Service

	Series 2022 AA1 - Solara Phase 3 Debt Service Amortization

	Series 2022 AA1 - Solara Phase 3 Allocation Methodology

	Series 2022 AA2 - Soleil Debt Service

	Series 2022 AA2 - Soleil Debt Service Amortization

	Series 2022 AA2 - Soleil Debt Allocation Methodology

	Adopted Budget	Actuals Thru	Projected Next	Total Projected	Proposed Budget	
	FY2024	3/31/24	6 Months	9/30/24	FY2025	

Revenues						
Assessments - Tax Roll	$	589,729	$	476,243	$	113,486	$	589,729	$	589,729	
Assessments - Direct Bill	$	-	$	8,727	$	26,180	$	34,907	$	-	
Interest Income	$	1,000	$	6,165	$	3,083	$	9,248	$	1,000	
Miscellaneous Revenue	$	-	$	3,017	$	-	$	3,017	$	-	
Carry Forward Balance	$	259,257	$	393,702	$	-	$	393,702	$	302,953	
Total Revenues	$	849,987	$	887,854	$	142,749	$	1,030,603	$	893,682	

Expenditures						
Administrative						
Supervisor Fees	$	12,000	$	1,200	$	1,800	$	3,000	$	12,000	
FICA Expense	$	918	$	92	$	138	$	230	$	918	
Engineering Fees	$	15,000	$	3,796	$	6,204	$	10,000	$	15,000	
Legal Services	$	40,000	$	8,571	$	8,571	$	17,142	$	40,000	
Arbitrage Fees	$	3,600	$	2,250	$	1,350	$	3,600	$	3,600	
Management Fees	$	48,386	$	24,193	$	24,193	$	48,386	$	52,015	
Information Technology	$	1,908	$	954	$	954	$	1,908	$	2,004	
Website Maintenance	$	1,272	$	636	$	636	$	1,272	$	1,336	
Dissemination Fees	$	22,260	$	11,130	$	11,130	$	22,260	$	23,373	
Trustee Fees	$	29,042	$	18,484	$	5,760	$	24,244	$	29,042	
Assessment Roll Services	$	13,250	$	13,250	$	-	$	13,250	$	13,913	
Auditing Services	$	4,950	$	-	$	3,850	$	3,850	$	4,950	
Telephone	$	100	$	-	$	50	$	50	$	100	
Postage	$	2,250	$	161	$	500	$	661	$	2,250	
Insurance - General Liability	$	10,188	$	9,586	$	-	$	9,586	$	10,545	
Printing and Binding	$	1,500	$	168	$	500	$	668	$	1,500	
Legal Advertising	$	1,800	$	-	$	1,800	$	1,800	$	1,800	
Other Current Charges	$	1,600	$	646	$	660	$	1,306	$	1,600	
Office Supplies	$	400	$	37	$	23	$	60	$	400	
Property Appraiser's Fee	$	1,400	$	1,265	$	-	$	1,265	$	1,400	
Property Taxes	$	200	$	4	$	196	$	200	$	200	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total Administrative	$	212,199	$	96,598	$	68,315	$	164,913	$	218,121	

	Adopted Budget FY2024	Actuals Thru 3/31/24	Projected Next
6 Months	Total Projected 9/30/24	Proposed Budget FY2025						

Operations & Maintenance											
Landscape Maintenance	$	332,250	$	166,125	$	166,125	$	332,250	$	348,863						
Oak Tree Maintenance	$	25,000	$	-	$	-	$	-	$	25,000						
Irrigation Repairs	$	20,000	$	25,948	$	9,052	$	35,000	$	25,000						
Plant Replacement	$	30,000	$	-	$	7,140	$	7,140	$	30,000						
Electric	$	1,815	$	185	$	215	$	400	$	1,997						
Streetlighting	$	64,680	$	29,301	$	35,379	$	64,680	$	71,148						
Irrigation Water	$	70,180	$	27,518	$	27,518	$	55,036	$	77,198						
Property Insurance	$	1,784	$	1,701	$	-	$	1,701	$	1,922						
Field Management	$	21,505	$	10,752	$	10,752	$	21,505	$	22,581						
Lake & Wetland Maintenance	$	25,574	$	7,670	$	9,330	$	17,000	$	26,853						
Sidewalk Repairs & Maintenance	$	4,000	$	-	$	2,000	$	2,000	$	4,000						
Contingency	$	26,000	$	-	$	13,000	$	13,000	$	26,000						
Stormwater/Lake Repair	$	15,000	$	590	$	-	$	590	$	15,000						
Total Operations & Maintenance	$	637,788	$	269,790	$	280,512	$	550,303	$	675,561	
											
Total Expenditures	$	849,987	$	366,388	$	348,827	$	715,216	$	893,682	
											
Excess Revenues/(Expenditures)	$	-	$	521,466	$	(206,079)	$	315,387	$	-	
	
FY2021	
FY2022	
FY2023	
FY2024	
FY2025						
Net Assessments	$566,228	$566,228	$566,228	$589,729	$589,729						
Add: Discounts & Collections	$36,142	$36,142	$36,142	$37,642	$37,642						
Gross Assessments	$602,370	$602,370	$602,370	$627,372	$627,372						

Units	
3828.11	
3828.11	
3828.11	
3987.11	
3987.11						
Per Unit Gross Assessment	$157	$157	$157	$157	$157						

Net Assessments	
$566,228	
$566,228	
$566,228	
$589,729	
$589,729						
Total Developable Units	3828.11	3828.11	3828.11	3987.11	3987.11						
Per Unit Net Assessments	$148	$148	$148	$148	$148						

Revenues:

Maintenance Assessments

The District will levy a Non-Ad Valorem assessment on all the assessable property within the District in order to pay for the operating expenditures during the Fiscal Year.

Interest Income

The District earns interest income on their checking account with Truist Bank. Interest is calculated on the average monthly collected balance in the operating.

Expenditures:

Administrative:

Supervisor Fees

The Florida Statutes allows each board member to receive $200 per meeting not to exceed $4,800 in one year. The amount for the fiscal year is based upon 5 supervisors attending 12 meetings.

FICA Expense
Represents the Employer's share of Social Security and Medicare taxes withheld from Board of Supervisors checks.

Engineering Fees

The District's engineer, Hanson, Walter & Associates, will provide general engineering services to the District, i.e. attendance and preparation for monthly board meetings, review of invoices, and other specifically requested assignments.

Legal Services

The District's legal counsel, Latham, Shuker, Eden & Beaudine, will provide general legal services to the District, i.e. attendance and preparation for monthly meetings, review of operating and maintenance contracts, and other specifically requested assignments.

Arbitrage Fees

The District has contracted with AMTEC, an independent certified public accountant, to annually calculate the District’s Arbitrage Rebate Liability on the Series 2005, 2007, 2018, 2019, 2019 Refunding, 2019 Parcel K, 2022-1 and 2022-2 Bonds.

Management Fees

The District has contracted with Governmental Management Services-Central Florida, LLC to provide Management, Accounting and Recording Secretary Services for the District. The services include, but not limited to, recording and transcription of board meetings, administrative services, budget preparation, all financial reporting, annual audits, etc.

Information Technology

Represents various cost of information technology for the District such as video conferencing, cloud storage and servers, positive pay implementation and programming for fraud protection, accounting software, tablets for meetings, Adobe, Microsoft Office, etc. Governmental Management Services – Central Florida, LLC provides these systems.

Website Maintenance

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

Dissemination Fees

The District is required by the Security and Exchange Commission to comply with Rule 15c2-12(b)(5) which relates to additional report requirements for unrated bond issues. Governmental Management Services-Central Florida LLC provides this service for the Series 2018, Series 2019, Series 2019 Refunding, Series 2019 Parcel K, Series 2022-1, and Series 2022-2 bonds. Governmental Management Services – Central Florida, LLC provides these services.

Trustee Fees

The District will pay annual fees for Series 2018, 2019, 2019 Refunding, 2019 Parcel K, 2022-1 and 2022-2 Special Assessment Revenue Bonds that are deposited with a Trustee at US Bank, N.A.

Assessment Roll Services

The District has contracted with Governmental Management Services-Central Florida, LLC for the collection of prepaid assessments, updating the District’s Tax Roll and levying the annual assessment.

Auditing Services

The District is required to conduct an annual audit of its financial records by an Independent Certified Public Accounting Firm.

Telephone

Telephone and fax machine expenses. Governmental Management Services – Central Florida, LLC provides these services.

Postage

Represents postage cost used for District mailings including agenda packages, vendor checks and other correspondence. Governmental Management Services – Central Florida, LLC provides these services.

Insurance – General Liability

The District’s general liability and public official’s liability insurance coverage is provided by the Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.

Printing and Binding

Includes copy charges for printing of agenda packages, required mailings, and other special projects. Governmental Management Services – Central Florida, LLC provides these services.
Legal Advertising

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

Other Current Charges

Bank charges and any other miscellaneous charges incurred by the District.

Office Supplies

Supplies used in the preparation and binding of agenda packages, required mailings, and other special projects. Governmental Management Services – Central Florida, LLC provides these services.

Property Appraiser’s Fee

Represents a fee charged by Osceola County Property Appraiser’s office for assessment administration services.

Property Taxes

Represents the estimated Non-Ad Valorem assessments on District property levied by Osceola County.

Dues, Licenses & Subscriptions

The District is required to pay an annual fee to the Department of Economic Opportunity for $175. This is the only anticipated expenditure for this category.
Operations & Maintenance

Landscape Maintenance

The District currently has a contract to maintain the landscaping within the District, including: General (mowing, edging, trimming, weeding, pruning and maintenance), irrigation inspection, fertilization, Solara pond mowing, and pest control services. The District has contracted with Yellowstone Landscape.

Description	Monthly Amount	Annual Amount	
Original Agreement	$7,804	$93,648	
Solara Ponds	$1,025	$12,300	
Solara Phase 1	$5,002	$60,024	
Solara Phase 2	$3,791	$45,491	
Goodman Road	$1,335	$16,020	
Westside Blvd Extension	$2,840	$34,080	
Estimated Solara Future Areas	$1,550	$18,600	
Estimated Soleil Areas	$5,725	$68,700	
Total		$348,863	

Oak Tree Maintenance

The District will incur costs for the maintenance of the oak trees. Irrigation Repairs
The District pays Yellowstone Landscape for various repairs/replacements to the irrigation systems that include but are not limited to spray heads, nozzles, rotors, controllers, etc. any increase in amount is based on proposal by Yellowstone Landscape.

Plant Replacement

Represents costs for maintenance of tree, shrub, and other plant material replacements. Amount includes an enhancement proposal by Yellowstone Landscape.

Electric

The District has the following utility account(s) with Duke Energy to provide electricity for the common areas.

Account #	

Address	Estimated Monthly
Amount	Estimated Annual
Amount	
15704 70086

Total	9000 W Irlo Bronson Memorial Hwy
Contingency	$65	$782
	$1,215	
$1,997	

Streetlights

The District maintains the following streetlights with Duke Energy along Westside Boulevard.

Account #	

Address	Estimated Monthly
Amount	Estimated Annual
Amount	
09047 36125	000 Westside Blvd Lite, Entrance	$5,500	$66,000	
	Contingency - Streetlight			$5,148		
Total			$71,148	

Irrigation Water

The District has the following utility accounts with Toho Water Authority for reclaimed water.

Account #	

Address	Estimated
Monthly Amount	Estimated
Annual Amount	
2118575-1129340	0 Westside Blvd Reclaim	$5,000	$60,000	
2118575-1124768	2400 Blk Even Westside Blvd	$40	$480	
2118575-920460	0 Westside Blvd Reclaim D	$40	$480	
	Contingency			$16,238		
Total			$77,198	

Property Insurance

The District’s property insurance coverage is provided by Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.

Field Management

Provide onsite field management of contracts for District services such as landscape and lake maintenance. Services to include weekly site inspections, meetings with contractors, monitoring of utility accounts, attend Board meetings and respond to property owner phone calls and emails.

Lake and Wetland Maintenance

The District has a permit obligation to comply with certain conditions for the establishment and maintenance and monitoring of upland/wetland conservation areas and for maintenance of the lakes. The amount is based on contracts with Aquatic Weed Management.

Description	Monthly
Amount	Annual
Amount	
Stormwater Pond Plant Management	$1,075	$12,900	
Quarterly Fountain Maintenance		$749	
Quarterly Mitigation Maintenance		$6,000	
Estimated New Ponds		$3,600	
Contingency			$3,604		
Total		$ 26,853	

Sidewalk Repairs & Maintenance

Any costs related to the maintenance of the District’s sidewalks which includes grinding and pressure washing.

Contingency

Any other miscellaneous charges incurred by the District. Stormwater/Lake Repair
Represents contingency for potential repairs to stormwater system.
Westside
Community Development District
Proposed Budget Capital Reserve Fund

	Adopted Budget	Actuals Thru	Projected Next	Total Projected	Proposed Budget	
	FY2024	3/31/24	6 Months	9/30/24	FY2025	

Revenues						
Interest	$	-	$	21,515	$	10,758	$	32,273	$	-	
Carry Forward Surplus	$	1,282,718	$	1,243,073	$	-	$	1,243,073	$	1,239,846	
Total Revenues	$	1,282,718	$	1,264,588	$	10,758	$	1,275,346	$	1,239,846	

Expenditures						
Miscellaneous Expense	$	1,500	$	232	$	268	$	500	$	1,500	
Capital Outlay - Landscaping	$	-	$	-	$	35,000	$	35,000	$	50,000	
Total Expenditures	$	1,500	$	232	$	35,268	$	35,500	$	51,500	
						
Excess Revenues/(Expenditures)	$	1,281,218	$	1,264,356	$	(24,510)	$	1,239,846	$	1,188,346	
Capital Reserve Budget

Revenues:

Interest Income

The District earns interest income on their checking account with Truist Bank. Interest is calculated on the average monthly collected balance in the operating.

Expenditures:

Miscellaneous Expense

Bank charges and any other miscellaneous charges incurred by the District. Capital Outlay - Landscaping
Represents the landscaping expenses within the District, including: General (mowing, edging, trimming, weeding, pruning and maintenance), irrigation inspection, fertilization, and pest control services.

	Adopted Budget	Proposed Budget	
	FY2024	FY2025	

Revenues

Assessments - Series 2005-2	

$	110,963	

$	110,963	
Total Revenues	$	110,963	$	110,963	

Expenditures

Debt Service Obligation	

$	110,963	

$	110,963	
Total Expenditures	$	110,963	$	110,963	
			
Excess Revenues/(Expenditures)	$	-	$	-	

	Adopted Budget	Proposed Budget	
	FY2024	FY2025	

Revenues

Assessments - Series 2007-2	

$	39,800	

$	39,800	
Total Revenues	$	39,800	$	39,800	

Expenditures

Debt Service Obligation	

$	39,800	

$	39,800	
Total Expenditures	$	39,800	$	39,800	
			
Excess Revenues/(Expenditures)	$	-	$	-	
Proposed Budget
Series 2018 - Solara Phase 1 Debt Service Fund

	Adopted Budget	Actuals Thru	Projected Next	Total Projected	Proposed Budget	
	FY2024	3/31/24	6 Months	9/30/24	FY2025	

Revenues						

Assessments	$	230,130	$	21,515	
$	208,615	
$	230,130	
$	230,130			
Interest	$	-	$	5,761	$	2,881	$	8,642	$	-			
Carryforward Surplus (1)	$	120,257	$	125,715	$	-	$	125,715	$	135,437	
Total Revenues	$	350,387	$	152,991	$	211,495	$	364,487	$	365,567	

Expenditures						
Interest - 11/1	$	82,025	$	82,025	$	-	$	82,025	$	80,400	
Interest - 5/1	$	82,025	$	-	$	82,025	$	82,025	$	80,400	
Principal - 5/1	$	65,000	$	-	$	65,000	$	65,000	$	70,000	
Total Expenditures	$	229,050	$	82,025	$	147,025	$	229,050	$	230,800	
						
Excess Revenues/(Expenditures)	$	121,337	$	70,966	$	64,470	$	135,437	$	134,767	

Interest - 11/1/2025	$	78,650

(1) Carryforward Surplus is net of Debt Service Reserve Funds
Series 2018 Special Assessment Bonds Amortization Schedule

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

Westside
Community Development District
Special Assessment Revenue Bonds - Series 2018

		Allocation Methodology				
		For Solara Phase 1 Assessment Area				
			
Net Annual	
Gross Annual		
		Allocation of Par	Maximum	Debt	Debt		
		Debt Per Product	Total Par	Annual Debt	Assesssment	Assessment Per		
PRODUCT	No. of Units	Type	Debt Per Unit	Service	Per Unit	Unit (1)		
Townhomes	76	$	757,829	$	9,971	$	49,971	$	658	$	699		
Single Family 40'	92	$	1,009,109	$	10,969	$	66,540	$	723	$	769		
Single Family 50'	144	$	1,723,062	$	11,966	$	113,618	$	789	$	839		
TOTAL	312	$	3,490,000	$	230,129			

(1) This amount includes collection fees and early payment discounts when collected on the Osceola County Tax Bill
* Unit mix is subject to change based on market and other factors						
Proposed Budget
Series 2019 - Solara Phase 2 Debt Service Fund

	Adopted Budget	Actuals Thru	Projected Next	Total Projected	Proposed Budget	
	FY2024	3/31/24	6 Months	9/30/24	FY2025	

Revenues						
Assessments	$	203,846	$	21,515	$	182,331	$	203,846	$	203,846	
Interest	$	-	$	4,789	$	2,395	$	7,184	$	-	
Carryforward Surplus (1)	$	93,051	$	97,865	$	-	$	97,865	$	104,792	
Total Revenues	$	296,897	$	124,170	$	184,725	$	308,895	$	308,638	

Expenditures						
Interest - 11/1	$	69,552	$	69,552	$	-	$	69,552	$	68,374	
Interest - 5/1	$	69,552	$	-	$	69,552	$	69,552	$	68,374	
Principal - 5/1	$	65,000	$	-	$	65,000	$	65,000	$	65,000	
Total Expenditures	$	204,104	$	69,552	$	134,552	$	204,104	$	201,748	
						
Excess Revenues/(Expenditures)	$	92,793	$	54,618	$	50,173	$	104,792	$	106,890	

Interest - 11/1/2025	$	67,106.25

(1) Carryforward Surplus is net of Debt Service Reserve Funds
Series 2019 (Solara Ph2) Special Assessment Bonds Amortization Schedule

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

Westside
Community Development District
Special Assessment Revenue Bonds - Series 2019

		Allocation Methodology				
		For Solara Phase 2 Assessment Area				
			
Net Annual	
Gross Annual		
		Allocation of Par	Maximum	Debt	Debt		
		Debt Per Product	Total Par	Annual Debt	Assesssment	Assessment Per		
PRODUCT	No. of Units	Type	Debt Per Unit	Service	Per Unit	Unit (1)		
Townhomes	86	$	895,487	$	12,495	$	56,507	$	657	$	699		
Single Family 40'	122	$	1,397,376	$	11,454	$	88,189	$	723	$	769		
Single Family 50'	75	$	937,137	$	10,413	$	59,150	$	789	$	839		
TOTAL	283	$	3,230,000	$	203,846			

(1) This amount includes collection fees and early payment discounts when collected on the Osceola County Tax Bill
* Unit mix is subject to change based on market and other factors						
Proposed Budget
Series 2019 - Refunding Bonds Debt Service Fund

	Adopted Budget	Actuals Thru	Projected Next	Total Projected	Proposed Budget	
	FY2024	3/31/24	6 Months	9/30/24	FY2025	

Revenues						
Assessments	$	1,007,205	$	21,515	$	985,690	$	1,007,205	$	1,007,205	
Interest	$	-	$	27,518	$	13,759	$	41,277	$	-	
Carryforward Surplus (1)	$	816,035	$	542,367	$	-	$	542,367	$	579,736	
Total Revenues	$	1,823,240	$	591,401	$	999,449	$	1,590,850	$	1,586,942	

Expenditures						
Interest - 11/1	$	218,057	$	218,057	$	-	$	218,057	$	207,994	
Interest - 5/1	$	218,057	$	-	$	218,057	$	218,057	$	207,994	
Principal - 5/1	$	575,000	$	-	$	575,000	$	575,000	$	595,000	
Total Expenditures	$	1,011,114	$	218,057	$	793,057	$	1,011,114	$	1,010,989	
						
Excess Revenues/(Expenditures)	$	812,126	$	373,344	$	206,392	$	579,736	$	575,953	

Interest - 11/1/2025	$	196,838.13

(1) Carryforward Surplus is net of Debt Service Reserve Funds
Series 2019 (Refunding) Special Assessment Bonds Amortization Schedule

Date	Balance	Principal	Interest	Total	
					
11/01/24	$	10,400,000.00	$	-	$	207,994.38	$	1,001,051.25	
05/01/25	$	10,400,000.00	$	595,000.00	$	207,994.38	$	-	
11/01/25	$	9,805,000.00	$	-	$	196,838.13	$	999,832.50	
05/01/26	$	9,805,000.00	$	625,000.00	$	196,838.13	$	-	
11/01/26	$	9,180,000.00	$	-	$	185,119.38	$	1,006,957.50	
05/01/27	$	9,180,000.00	$	645,000.00	$	185,119.38	$	-	
11/01/27	$	8,535,000.00	$	-	$	173,025.63	$	1,003,145.00	
05/01/28	$	8,535,000.00	$	670,000.00	$	173,025.63	$	-	
11/01/28	$	7,865,000.00	$	-	$	160,463.13	$	1,003,488.75	
05/01/29	$	7,865,000.00	$	695,000.00	$	160,463.13	$	-	
11/01/29	$	7,170,000.00	$	-	$	147,431.88	$	1,002,895.00	
05/01/30	$	7,170,000.00	$	725,000.00	$	147,431.88	$	-	
11/01/30	$	6,445,000.00	$	-	$	132,527.50	$	1,004,959.38	
05/01/31	$	6,445,000.00	$	755,000.00	$	132,527.50	$	-	
11/01/31	$	5,690,000.00	$	-	$	117,006.25	$	1,004,533.75	
05/01/32	$	5,690,000.00	$	785,000.00	$	117,006.25	$	-	
11/01/32	$	4,905,000.00	$	-	$	100,868.13	$	1,002,874.38	
05/01/33	$	4,905,000.00	$	820,000.00	$	100,868.13	$	-	
11/01/33	$	4,085,000.00	$	-	$	84,010.63	$	1,004,878.75	
05/01/34	$	4,085,000.00	$	850,000.00	$	84,010.63	$	-	
11/01/34	$	3,235,000.00	$	-	$	66,536.25	$	1,000,546.88	
05/01/35	$	3,235,000.00	$	885,000.00	$	66,536.25	$	-	
11/01/35	$	2,350,000.00	$	-	$	48,342.50	$	999,878.75	
05/01/36	$	2,350,000.00	$	925,000.00	$	48,342.50	$	-	
11/01/36	$	1,425,000.00	$	-	$	29,326.25	$	1,002,668.75	
05/01/37	$	1,425,000.00	$	960,000.00	$	29,326.25	$	-	
11/01/37	$	465,000.00	$	-	$	9,590.63	$	998,916.88	
05/01/38	$	465,000.00	$	465,000.00	$	9,590.63	$	474,590.63	
		$	10,975,000.00	$	3,536,218.13	$	14,511,218.13	
Westside
Community Development District
Special Assessment Revenue Refunding Bonds - Series 2019

		Allocation Methodology					
		Refunding Bonds					
				
Net Annual	
Gross Annual		
			Par Debt Per	Debt	Debt	Maximum	
		Par Debt Per Unit	Par Debt Per Unit	Unit	Assesssment	Assessment Per	Annual Debt	
PRODUCT	No. of Units	2005-1	2007-1	Combined	Per Unit	Unit (1)	Service	
Single Family 70' - Calabria	75	$	10,518	$	1,673	$	12,191	$	948	$	1,008	$	71,093	
LR - Paradise Palms	553	$	0	$	4,714	$	4,714	$	357	$	379	$	197,216	
Townhome - Caribe Cove	187	$	5,259	$	1,673	$	6,932	$	537	$	572	$	100,462	
Single Family 50' - Tuscany	68	$	6,299	$	1,673	$	7,971	$	618	$	658	$	42,051	
Townhome - Bayhama Bay II	170	$	5,259	$	1,673	$	6,932	$	537	$	572	$	91,329	
Townhome - Golden Cay	124	$	4,750	$	1,673	$	6,423	$	497	$	529	$	61,689	
Townhome - Parcel K	100	$	5,249	$	1,673	$	6,922	$	536	$	571	$	53,643	
Single Family 40' - Parcel K	77	$	5,774	$	1,673	$	7,447	$	577	$	614	$	44,461	
Single Family 50' - Parcel K	14	$	6,299	$	1,673	$	7,971	$	618	$	658	$	8,658	
Townhome - Parcel L	158	$	5,249	$	1,673	$	6,922	$	536	$	571	$	84,756	
Single Family 50' - Parcel L	192	$	6,299	$	1,673	$	7,971	$	618	$	658	$	118,733	
Townhome - M1	276	$	0	$	6,375	$	6,375	$	482	$	513	$	133,115	
TOTAL	1,994					$	1,007,205	
							
Proposed Budget
Series 2019 - Parcel K Debt Service Fund

	Adopted Budget	Actuals Thru	Projected Next	Total Projected	Proposed Budget	
	FY2024	3/31/24	6 Months	9/30/24	FY2025	

Revenues						
Assessments	$	78,845	$	76,343	$	2,502	$	78,845	$	78,845	
Interest	$	-	$	2,078	$	1,039	$	3,117	$	-	
Carryforward Surplus (1)	$	57,621	$	60,128	$	-	$	60,128	$	68,149	
Total Revenues	$	136,466	$	138,549	$	3,540	$	142,089	$	146,994	

Expenditures						
Interest - 11/1	$	36,970	$	36,970	$	-	$	36,970	$	36,970	
Interest - 5/1	$	36,970	$	-	$	36,970	$	36,970	$	36,970	
Total Expenditures	$	73,940	$	36,970	$	36,970	$	73,940	$	73,940	
						
Excess Revenues/(Expenditures)	$	62,526	$	101,579	$	(33,430)	$	68,149	$	73,054	
				
Interest - 11/1/2025	
$36,970	
(1) Carryforward Surplus is net of Debt Service Reserve	Funds					
Series 2019 (Windsor Parcel K) Special Assessment Bonds Amortization Schedule

-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- 5,000.00
- 5,000.00
- 5,000.00
- 5,000.00
- 5,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00

Westside
Community Development District
Special Assessment Revenue Bonds - Series 2019

		Allocation Methodology			
		For Parcel K Assessment Area FY 2021 thrugh FY 2037			
				
Total	
				Combined	
		Series 2019	Series 2019 (Parcel	Series 2019	Series 2019	Gross Annual	
		(Refunding)	K) Gross	(Parcel K) Net	(Parcel K)	Debt	
		Gross Assessment	Assessment Per	Annual Per	Gross Annual	Assessment Per	
PRODUCT	No. of Units	Per Unit (1)	Unit (1)	Unit	Per Unit	Unit (1)	
Single Family 40'	77	$	614	$	33,142	$	430	$	458	$	1,072	
Single Family 50'	14	$	658	$	6,574	$	470	$	500	$	1,158	
Townhome	100	$	571	$	39,129	$	391	$	416	$	987	
TOTAL	191	$	78,845			

(1) This amount includes collection fees and early payment discounts when collected on the Osceola County Tax Bill					
Proposed Budget
Series 2022 AA1 - Debt Service Fund

	Adopted Budget	Actuals Thru	Projected Next	Total Projected	Proposed Budget	
	FY2024	3/31/24	6 Months	9/30/24	FY2025	

Revenues						
Assessments	$	113,770	$	21,515	$	92,254	$	113,770	$	113,770	
Interest	$	-	$	4,377	$	2,188	$	6,565	$	-	
Carryforward Surplus (1)	$	60,928	$	62,247	$	-	$	62,247	$	68,812	
Total Revenues	$	174,698	$	88,139	$	94,443	$	182,582	$	182,582	

Expenditures						
Interest - 11/1	$	56,885	$	56,885	$	-	$	56,885	$	56,885	
Interest - 5/1	$	56,885	$	-	$	56,885	$	56,885	$	56,885	
Total Expenditures	$	113,770	$	56,885	$	56,885	$	113,770	$	113,770	
						
Excess Revenues/(Expenditures)	$	60,928	$	31,254	$	37,558	$	68,812	$	68,812	

Interest - 11/1/2025	$	56,885.00

(1) Carryforward Surplus is net of Debt Service Reserve Funds
Series 2022-1 Special Assessment Bonds Amortization Schedule

11/01/24	$	1,835,000.00	$	-	$	56,885.00	$	113,770.00	
05/01/25	$	1,835,000.00	$	-	$	56,885.00	$	-	
11/01/25	$	1,835,000.00	$	-	$	56,885.00	$	113,770.00	
05/01/26	$	1,835,000.00	$	-	$	56,885.00	$	-	
11/01/26	$	1,835,000.00	$	-	$	56,885.00	$	113,770.00	
05/01/27	$	1,835,000.00	$	-	$	56,885.00	$	-	
11/01/27	$	1,835,000.00	$	-	$	56,885.00	$	113,770.00	
05/01/28	$	1,835,000.00	$	-	$	56,885.00	$	-	
11/01/28	$	1,835,000.00	$	-	$	56,885.00	$	113,770.00	
05/01/29	$	1,835,000.00	$	-	$	56,885.00	$	-	
11/01/29	$	1,835,000.00	$	-	$	56,885.00	$	113,770.00	
05/01/30	$	1,835,000.00	$	-	$	56,885.00	$	-	
11/01/30	$	1,835,000.00	$	-	$	56,885.00	$	113,770.00	
05/01/31	$	1,835,000.00	$	-	$	56,885.00	$	-	
11/01/31	$	1,835,000.00	$	-	$	56,885.00	$	113,770.00	
05/01/32	$	1,835,000.00	$	-	$	56,885.00	$	-	
11/01/32	$	1,835,000.00	$	-	$	56,885.00	$	113,770.00	
05/01/33	$	1,835,000.00	$	-	$	56,885.00	$	-	
11/01/33	$	1,835,000.00	$	-	$	56,885.00	$	113,770.00	
05/01/34	$	1,835,000.00	$	-	$	56,885.00	$	-	
11/01/34	$	1,835,000.00	$	-	$	56,885.00	$	113,770.00	
05/01/35	$	1,835,000.00	$	-	$	56,885.00	$	-	
11/01/35	$	1,835,000.00	$	-	$	56,885.00	$	113,770.00	
05/01/36	$	1,835,000.00	$	-	$	56,885.00	$	-	
11/01/36	$	1,835,000.00	$	-	$	56,885.00	$	113,770.00	
05/01/37	$	1,835,000.00	$	-	$	56,885.00	$	-	
11/01/37	$	1,835,000.00	$	-	$	56,885.00	$	113,770.00	
05/01/38	$	1,835,000.00	$	-	$	56,885.00	$	-	
11/01/38	$	1,835,000.00	$	-	$	56,885.00	$	113,770.00	
05/01/39	$	1,835,000.00	$	135,000.00	$	56,885.00	$	-			
11/01/39	$	1,700,000.00	$	-	$	52,700.00	$	244,585.00			
05/01/40	$	1,700,000.00	$	145,000.00	$	52,700.00	$	-			
11/01/40	$	1,555,000.00	$	-	$	48,205.00	$	245,905.00			
05/01/41	$	1,555,000.00	$	155,000.00	$	48,205.00	$	-			
11/01/41	$	1,400,000.00	$	-	$	43,400.00	$	246,605.00			
05/01/42	$	1,400,000.00	$	165,000.00	$	43,400.00	$	-			
11/01/42	$	1,235,000.00	$	-	$	38,285.00	$	246,685.00			
05/01/43	$	1,235,000.00	$	175,000.00	$	38,285.00	$	-			
11/01/43	$	1,060,000.00	$	-	$	32,860.00	$	246,145.00			
05/01/44	$	1,060,000.00	$	185,000.00	$	32,860.00	$	-			
11/01/44	$	875,000.00	$	-	$	27,125.00	$	244,985.00			
05/01/45	$	875,000.00	$	200,000.00	$	27,125.00	$	-			
11/01/45	$	675,000.00	$	-	$	20,925.00	$	248,050.00			
05/01/46	$	675,000.00	$	210,000.00	$	20,925.00	$	-			
11/01/46	$	465,000.00	$	-	$	14,415.00	$	245,340.00			
05/01/47	$	465,000.00	$	225,000.00	$	14,415.00	$	-			
11/01/47	$	240,000.00	$	-	$	7,440.00	$	246,855.00			
Westside
Community Development District
Special Assessment Revenue Bonds - Series 2022AA1

		Allocation Methodology				
		For Solara Phase 3 Assessment Area				
			
Net Annual	
Gross Annual		
		Allocation of Par	Maximum	Debt	Debt		
		Debt Per Product	Total Par	Annual Debt	Assesssment	Assessment Per		
PRODUCT	No. of Units	Type	Debt Per Unit	Service	Per Unit	Unit (1)		
Townhomes	60	$	417,046	$	6,951	$	22,672	$	378	$	402		
Single Family 40'	110	$	917,499	$	8,341	$	55,947	$	509	$	541		
Single Family 50'	48	$	500,455	$	10,426	$	35,151	$	732	$	779		
TOTAL	218	$	1,835,000	$	113,770			

(1) This amount includes collection fees and early payment discounts when collected on the Osceola County Tax Bill
* Unit mix is subject to change based on market and other factors						
Proposed Budget
Series 2022 AA2 - Debt Service Fund

	Adopted Budget	Actuals Thru	Projected Next	Total Projected	Proposed Budget	
	FY2024	3/31/24	6 Months	9/30/24	FY2025	

Revenues						

Assessments	$	241,568	$	21,515	
$	220,053	
$	241,568	
$	241,568			
Interest	$	-	$	5,158	$	2,579	$	7,737	$	-			
Carryforward Surplus (1)	$	103,331	$	104,780	$	-	$	104,780	$	113,105	
Total Revenues	$	344,899	$	131,453	$	222,632	$	354,085	$	354,673	

Expenditures						
Interest - 11/1	$	97,990	$	97,990	$	-	$	97,990	$	96,809	
Interest - 5/1	$	97,990	$	-	$	97,990	$	97,990	$	96,809	
Principal - 5/1	$	45,000	$	-	$	45,000	$	45,000	$	45,000	
Total Expenditures	$	240,980	$	97,990	$	142,990	$	240,980	$	238,618	
						
Excess Revenues/(Expenditures)	$	103,919	$	33,463	$	79,642	$	113,105	$	116,056	

Interest - 11/1/2025	$	95,627.50

(1) Carryforward Surplus is net of Debt Service Reserve Funds
Series 2022-2 Special Assessment Bonds Amortization Schedule

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

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

Westside
Community Development District
Special Assessment Revenue Bonds - Series 2022AA2

PRODUCT

Townhomes Single Family 50'	

No. of Units

128
86	Allocation Methodology
For Soleil Assessment Area

Allocation of Par
Debt Per Product		Total Par Type	Debt Per Unit

$	1,673,466	$	13,074
$	1,686,534	$	19,611	

Maximum Annual Debt Service

$	120,314
$	121,254	

Net Annual Debt Assesssment Per Unit

$	940
$	1,410	

Gross Annual Debt Assessment Per Unit (1)

$	1,000
$	1,500	
TOTAL	214	$	3,360,000	$	241,568			

(1) This amount includes collection fees and early payment discounts when collected on the Osceola County Tax Bill
* Unit mix is subject to change based on market and other factors						

Section IX
From: Rosi Mulholland <rmulholl@gmail.com> Subject: Westside CDD Visit Followup Date: March 3, 2024 at 6:24:53 PM EST
To: Jason Showe <jshowe@gmscfl.com>, Andy Hatton <ahatton@gmscfl.com>
Cc: Rosi Mulholland <Rmulholl@gmail.com>, Jennifer Adams <jennifer.cobb.adams@gmail.com>

Jason and Andy-
We had a great site visit and orientation on February 22 with Andy. The site is definitely a candidate for seed collecting and it would certainly add diversity to ongoing restoration projects. The next step for the Florida Native Plant Society (FNPS) is to sign an Agreement Letter with a Westside CDD representative that outlines the conditions of permission, timeframe, protocols, etc. I am attaching an Agreement Letter that we have with Conserv II as a sample for you to look over - it is also only for seed collections. Once we have a signed Agreement Letter, FNPS will obtain insurance (sample also attached), and the necessary FDACS harvest permit for listed species plant parts (so far I only saw Polygala lewtonii, see attached initial plant list).

Some of the items to consider putting in the Agreement Letter might be:

seed collections only
access is allowed for foot traffic and UTV
parking is allowed on the road shoulder near the ballards
a timeframe for the agreement to run or leave it open ended
a protocol for notifying Westside CDD when we will be onsite (a call, text, email the day before?)
any information that Westside CDD would like us to provide, such as list of seeds collected, plant species list, etc)

We are definitely interested in doing late spring seed collection if we can complete the administrative tasks. Please advise me on what conditions to include in a draft agreement letter and who should be listed as the signatory. Thank you very much for spending time with us and being willing to partner with the Florida Native Plant Society.
Rosi Mulholland
Central Florida Rescue Committee Florida Native Plant Society rmulholl@gmail.com 321.229.8132
Westside CDD Plant Occurrences					

Genus	
Species	
Common Name	Observation Date(s)	
Notes	
Andropogon	spp	Bluestems	2/22/24		
Aristida	beyrichiana	Wiregrass	2/22/24		

Balduina	
angustifolia	Coastalplain
Honeycombhead	
2/22/24		
Berlandiera	subacaulis	Greeneyes	2/22/24	Endemic	
Carphephorus	corymbosus	Paintbrush	2/22/24		
Ceanothus	microphyllus	Littleleaf Buckbrush	2/22/24	flowering	
Dalea	pinnata	Summer Farewell	2/22/24	Endemic	
Elephantopus	elatus	Elephants Toes	2/22/24		
Geobalanus	oblongifolius	Gopher Apple	2/22/24		
Houstonia	procumbens	Innocence	2/22/24		
Liatris	spp	Blazing Star	2/22/24		
Lineria	canadensis	Toadflax	2/22/24		
Lupinis	cumulicola	Skyblue Lupine	2/22/24	Endemic, many, in bloom	
Melinis	repens	Rose Natalgrass	2/22/24	throughout, invasive	
Myrica	cerifera	Wax Myrtle	2/22/24		
Opuntia	humifusa	Prickly Pear Cactus	2/22/24		
Pinus	palustris	Longleaf Pine	2/22/24		
Piptochaetium	avenacioides	Florida Needlegrass	2/22/24	Endemic	
Pityopsis	graminifolia	Goldenaster	2/22/24		
Polygala	lewtonii	Lewton's Milkwort	2/22/24	G2G3, S2S3, Endemic, in bloom	
Polygonella	robusta	Sandhill Wireweed	2/22/24	Endemic	

Pteridium	aquilinum var.
pseudocaudatum	
Tailed Bracken Fern	
2/22/24		
Quercus	geminata	Sand Live Oak	2/22/24		
Quercus	laevis	Turkey Oak	2/22/24		
			2/22/24		
Seleginella	arenicola	Spikemoss	2/22/24		
Serenoa	repens	Saw Palmetto	2/22/24		
Solidago	odora var. chapmanii	Chapman's Goldenrod	2/22/24		
Sorghastrum	secundum	Lopsided Indiangrass	2/22/24		
Stillingia	sylvatica	Queen's Delight	2/22/24		
Tillandsia	fasciculata	Wild Pine	2/22/24	S1	
Vaccinium	myrsinities	Shiny Blueberry	2/22/24		
Yucca	filamentosa	Beargrass	2/22/24		

					
					
Gopher Tortoises Pocket Gophers
Blue eye shadow butterfly

January 26, 2024 Mr. Scott Ruland
Woodard & Curran, Inc./Water Conserv II 17498 McKinney Road
Winter Garden, FL 34787 Dear Mr. Ruland:
Florida Native Plant Society
P. O. Box 278
Melbourne, FL 32902-0278
Thank you for working with the Florida Native Plant Society (“FNPS”) on a native plant seed collection project on the Water Conserv II property in Clermont, Lake County, Parcel AK 1594588 located in S26/T23S/R26E. To grant us permission to enter the property, survey and collect seeds, we will need the following signed and dated:

I, an authorized agent of Water Conserv II (acting on behalf of Woodard & Curran, Orange County, and City of Orlando), grant the Florida Native Plant Society permission through December 31, 2024, to survey and collect seeds from the 5-Mile Road parcel: AK 1594588.

As a condition to the Property Owner’s execution of this letter and prior to any entry onto the subject property, FNPS agrees to furnish to Water Conserv II acceptable evidence of FNPS’s liability insurance coverage with the following three entities listed as an additional insured parties:

Woodard & Curran 12 Mountfort Street,
Portland, ME 04101

Orange County, Florida
109 E Church Street, Suite 200
Orlando, Florida 32801

City of Orlando
400 South Orange Ave Orlando FL 32801

FNPS further agrees to indemnify, defend, and hold Water Conserv II, Woodard & Curran, Orange County, and City of Orlando, free and harmless from any damages or liability or claims of damages to
persons or property that might arise out of or in connection with the exercise by FNPS of its right of entry granted herein.

2/1/2024

(Signature)	(Date)

Scott Ruland

(Printed Name)

Please do not hesitate to contact me with any questions or concerns that you may have. Sincerely,

Lynda Davis
Executive Director, FNPS Executivedirector@fnps.org
(321) 271 6702
CERTIFICATE OF LIABILITY INSURANCE	DATE (MM/DD/YYYY)
2/13/2024		
THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED REPRESENTATIVE OR PRODUCER, AND THE CERTIFICATE HOLDER.			
IMPORTANT: If the certificate holder is an ADDITIONAL INSURED, the policy(ies) must have ADDITIONAL INSURED provisions or be endorsed. If SUBROGATION IS WAIVED, subject to the terms and conditions of the policy, certain policies may require an endorsement. A statement on this certificate does not confer rights to the certificate holder in lieu of such endorsement(s).			
PRODUCER
Alliant Insurance Services, Inc. 4530 Walney Rd Ste 200
Chantilly, VA 20151-2285	2AAI cT Edye Lewis		
	rtgN:0,Ext): (703) 397-0977	FAX (A/C,No):	
	it1D ss: edye.lewis@alliant.com		
	INSURER(S) AFFORDING COVERAGE	NAIC#	
	INSURER A:Pacific Indemnity Company	20346	
INSURED
Florida Native Plant Society, Inc. PO Box 278
Melbourne, FL 32902-0278	INSURER B:Federal Insurance Company	20281	
	INSURERC:		
	INSURER D:		
	INSURER E:		
	INSURER F:		
COVERAGES	CERTIFICATE NUMBER:	REVISION NUMBER:
THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.												
1r::	TYPE OF INSURANCE	J'6°	?i	POLICY NUMBER	( POLICY EFF)
MM/DD/YYYY	(POLICY EXP)
MM/DD/YYYY	LIMITS					
A	X	COMMERCIAL GENERAL LIABILITY						EACH OCCURRENCE	$	1,000,000			
			CLAIMS-MADE	X  OCCUR	X		35351841	11/30/2023	11/30/2024	DAMAGE TO RENTED
PREMISES (Ea occurrence)	$	1,000,000		
		
						MED EXP (Any one person)	$	10,000			
								PERSONAL & ADV INJURY	$	1,000,000			
	GEN'L AGGRE□GATE LIMIT AP□PLIES PER:						GENERAL AGGREGATE	$	2,000,000				
	X	POLICY	T	LOC						PRODUCTS - COMP/OP AGG	$	Included			
		OTHER:							$			
A	AUTOMOBILE LIABILITY			
35351841	
11/30/2023	
11/30/2024	COMBINED SINGLE LIMIT
(Ea accident)	$				
		ANY AUTO						BODILY INJURY (Per person)	$			
		OWNED AUTOS ONLY
LF\-WsONLy		SCHEDULED AUTOS
mg'1f Jr.						BODILY INJURY (Per accident)	$	
	x		x							PROPERTY DAMAGE
(Per accident)	$	
											$	
		UMBRELLA LIAB
EXCES□S LIAB		OCCUR
CLAIMS-MADE						EACH OCCURRENCE	$	
										AGGREGATE	$	
		DED	RETENTION$							$			
8	WORKERS COMPENSATION AND EMPLOYERS' LIABILITY
ANY PROPRIETOR/PARTNER/EXECUTIVE □Y/N OFFICER/MEMBER EXCLUDED?
(Mandatory in NH)
If yes, describe under
DESCRIPTION OF OPERATIONS below	
N/A		
71771269	
10/3/2023	
10/3/2024		PER
STATUTE		OTH-
ER		
							E.L. EACH ACCIDENT	$	100,000				
							E.L. DISEASE - EA EMPLOYEE	$	100,000				
							E.L. DISEASE - POLICY LIMIT	$	500,000				
												
DESCRIPTION OF OPERATIONS / LOCATIONS / VEHICLES (ACORD 101, Additional Remarks Schedule, may be attached if more space is required) Re: 5-Mile Road parcel: AK 1594588, Orange County, FL
City of Orlando is included as additional insured on General Liability policy as their interest may appear as required by written contract.												
CERTIFICATE HOLDER	CANCELLATION
CERTIFICATE OF LIABILITY INSURANCE	DATE (MM/DD/YYYY)
2/13/2024		
THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED REPRESENTATIVE OR PRODUCER, AND THE CERTIFICATE HOLDER.			
IMPORTANT: If the certificate holder is an ADDITIONAL INSURED, the policy(ies) must have ADDITIONAL INSURED provisions or be endorsed. If SUBROGATION IS WAIVED, subject to the terms and conditions of the policy, certain policies may require an endorsement. A statement on this certificate does not confer rights to the certificate holder in lieu of such endorsement(s).			
PRODUCER
Alliant Insurance Services, Inc. 4530 Walney Rd Ste 200
Chantilly, VA 20151-2285	2AAI cT Edye Lewis		
	rtgN:0,Ext): (703) 397-0977	FAX (A/C,No):	
	it1D ss: edye.lewis@alliant.com		
	INSURER(S) AFFORDING COVERAGE	NAIC#	
	INSURER A:Pacific Indemnity Company	20346	
INSURED
Florida Native Plant Society, Inc. PO Box 278
Melbourne, FL 32902-0278	INSURER B:Federal Insurance Company	20281	
	INSURERC:		
	INSURER D:		
	INSURER E:		
	INSURER F:		
COVERAGES	CERTIFICATE NUMBER:	REVISION NUMBER:
THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.												
1r::	TYPE OF INSURANCE	J'6°	?i	POLICY NUMBER	( POLICY EFF)
MM/DD/YYYY	(POLICY EXP)
MM/DD/YYYY	LIMITS					
A	X	COMMERCIAL GENERAL LIABILITY						EACH OCCURRENCE	$	1,000,000			
			CLAIMS-MADE	X  OCCUR	X		35351841	11/30/2023	11/30/2024	DAMAGE TO RENTED
PREMISES (Ea occurrence)	$	1,000,000		
		
						MED EXP (Any one person)	$	10,000			
								PERSONAL & ADV INJURY	$	1,000,000			
	GEN'L AGGRE□GATE LIMIT AP□PLIES PER:						GENERAL AGGREGATE	$	2,000,000				
	X	POLICY	T	LOC						PRODUCTS - COMP/OP AGG	$	Included			
		OTHER:							$			
A	AUTOMOBILE LIABILITY			
35351841	
11/30/2023	
11/30/2024	COMBINED SINGLE LIMIT
(Ea accident)	$				
		ANY AUTO						BODILY INJURY (Per person)	$			
		OWNED AUTOS ONLY
LF\-WsONLy		SCHEDULED AUTOS
mg'1f Jr.						BODILY INJURY (Per accident)	$	
	x		x							PROPERTY DAMAGE
(Per accident)	$	
											$	
		UMBRELLA LIAB
EXCES□S LIAB		OCCUR
CLAIMS-MADE						EACH OCCURRENCE	$	
										AGGREGATE	$	
		DED	RETENTION$							$			
8	WORKERS COMPENSATION AND EMPLOYERS' LIABILITY
ANY PROPRIETOR/PARTNER/EXECUTIVE □Y/N OFFICER/MEMBER EXCLUDED?
(Mandatory in NH)
If yes, describe under
DESCRIPTION OF OPERATIONS below	
N/A		
71771269	
10/3/2023	
10/3/2024		PER
STATUTE		OTH-
ER		
							E.L. EACH ACCIDENT	$	100,000				
							E.L. DISEASE - EA EMPLOYEE	$	100,000				
							E.L. DISEASE - POLICY LIMIT	$	500,000				
												
DESCRIPTION OF OPERATIONS / LOCATIONS / VEHICLES (ACORD 101, Additional Remarks Schedule, may be attached if more space is required) Re: 5-Mile Road parcel: AK 1594588, Orange County, FL
Orange County, Florida is included as additional insured on General Liability policy as their interest may appear as required by written contract.												
CERTIFICATE HOLDER	CANCELLATION
CERTIFICATE OF LIABILITY INSURANCE	DATE (MM/DD/YYYY)
2/13/2024		
THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED REPRESENTATIVE OR PRODUCER, AND THE CERTIFICATE HOLDER.			
IMPORTANT: If the certificate holder is an ADDITIONAL INSURED, the policy(ies) must have ADDITIONAL INSURED provisions or be endorsed. If SUBROGATION IS WAIVED, subject to the terms and conditions of the policy, certain policies may require an endorsement. A statement on this certificate does not confer rights to the certificate holder in lieu of such endorsement(s).			
PRODUCER
Alliant Insurance Services, Inc. 4530 Walney Rd Ste 200
Chantilly, VA 20151-2285	2AAI cT Edye Lewis		
	rtgN:0,Ext): (703) 397-0977	FAX (A/C,No):	
	it1D ss: edye.lewis@alliant.com		
	INSURER(S) AFFORDING COVERAGE	NAIC#	
	INSURER A:Pacific Indemnity Company	20346	
INSURED
Florida Native Plant Society, Inc. PO Box 278
Melbourne, FL 32902-0278	INSURER B:Federal Insurance Company	20281	
	INSURERC:		
	INSURER D:		
	INSURER E:		
	INSURER F:		
COVERAGES	CERTIFICATE NUMBER:	REVISION NUMBER:
THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.												
1r::	TYPE OF INSURANCE	J'6°	?i	POLICY NUMBER	( POLICY EFF)
MM/DD/YYYY	(POLICY EXP)
MM/DD/YYYY	LIMITS					
A	X	COMMERCIAL GENERAL LIABILITY						EACH OCCURRENCE	$	1,000,000			
			CLAIMS-MADE	X  OCCUR	X		35351841	11/30/2023	11/30/2024	DAMAGE TO RENTED
PREMISES (Ea occurrence)	$	1,000,000		
		
						MED EXP (Any one person)	$	10,000			
								PERSONAL & ADV INJURY	$	1,000,000			
	GEN'L AGGRE□GATE LIMIT AP□PLIES PER:						GENERAL AGGREGATE	$	2,000,000				
	X	POLICY	T	LOC						PRODUCTS - COMP/OP AGG	$	Included			
		OTHER:							$			
A	AUTOMOBILE LIABILITY			
35351841	
11/30/2023	
11/30/2024	COMBINED SINGLE LIMIT
(Ea accident)	$				
		ANY AUTO						BODILY INJURY (Per person)	$			
		OWNED AUTOS ONLY
LF\-WsONLy		SCHEDULED AUTOS
mg'1f Jr.						BODILY INJURY (Per accident)	$	
	x		x							PROPERTY DAMAGE
(Per accident)	$	
											$	
		UMBRELLA LIAB
EXCES□S LIAB		OCCUR
CLAIMS-MADE						EACH OCCURRENCE	$	
										AGGREGATE	$	
		DED	RETENTION$							$			
8	WORKERS COMPENSATION AND EMPLOYERS' LIABILITY
ANY PROPRIETOR/PARTNER/EXECUTIVE □Y/N OFFICER/MEMBER EXCLUDED?
(Mandatory in NH)
If yes, describe under
DESCRIPTION OF OPERATIONS below	
N/A		
71771269	
10/3/2023	
10/3/2024		PER
STATUTE		OTH-
ER		
							E.L. EACH ACCIDENT	$	100,000				
							E.L. DISEASE - EA EMPLOYEE	$	100,000				
							E.L. DISEASE - POLICY LIMIT	$	500,000				
												
DESCRIPTION OF OPERATIONS / LOCATIONS / VEHICLES (ACORD 101, Additional Remarks Schedule, may be attached if more space is required) Re: 5-Mile Road parcel: AK 1594588, Orange County, FL
Woodard & Curran is included as additional insured on General Liability policy as their interest may appear as required by written contract.												
CERTIFICATE HOLDER	CANCELLATION

Section X
From: "caribecoveassociationinfo@gmail.com" <caribecoveassociationinfo@gmail.com>
Subject: Caribe Cove Condominium Association Date: April 25, 2024 at 5:30:51 PM EDT
To: jshowe@gmscfl.com

Hello Jason,

I hope you are doing well.

The Caribe Cove Condominium Association (CCCA) would like to inquire if the WCA would be willing to transfer a small piece of property to the CCCA? The piece of property lies between two (2) of the buildings and would be a benefit to the CCCA to have access to the small piece of property for CCCA activities. This piece of ground is cleared but the CCCA has not attempted to use it as it not owned by the CCCA.

The picture below shows the small "triangle area" area the CCCA would like to own, and would be willing to have Hanson Walter and Associates do a survey to define the
area, and pay for whatever costs that would be required.

The Red line shows the current parcel lines that connects to the
light Blue parcel line for building 9051 Treasure Trove Lane, Kissimmee.

If the CCCA could legally acquire the property it would allow the CCCA to provide more benefits for the Owners of the Association.

The CCCA would greatly appreciate the WCA considering allowing the CCCA to have access to this small piece of property.

If it would be beneficial for some members of the CCCA board to come to the office, we would be open to do that, or possibly meet with WCA representatives at the property?

Regards, Dennis Sohn
President-Treasurer

Caribe Cove Condominium Association 309- 696-9415
Personal e-mail dsohn50@gmail.com

Section XII
RESOLUTION NO. 2024-04
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WESTSIDE COMMUNITY DEVELOPMENT DISTRICT SETTING A PUBLIC HEARING TO BE HELD ON 	, 2024 AT 	 AM/PM AT 	, FOR THE PURPOSE OF HEARING PUBLIC COMMENT ON THE ESTABLISHMENT OF A RULE REGARDING PARKING AND TOWING ON THE DISTRICT’S ROADWAYS WITHIN CALABRIA AT WESTSIDE, AND FOR THE ADOPTION OF THE RULE FOR THE WESTSIDE COMMUNITY DEVELOPMENT DISTRICT, IN ACCORDANCE WITH CHAPTERS 120 AND 190, FLORIDA STATUTES.
WHEREAS, the Westside Community Development District (the District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated in Osceola County, Florida; and
WHEREAS, the Board of Supervisors of the District (the "Board"), is authorized by 190.011, Florida Statutes to adopt rules and orders pursuant to Chapter 120, Florida Statutes prescribing the powers, duties and functions of the officers of the District, the conduct of the business of the District, the maintenance of records and the form of certificates evidencing tax liens and all other documents and records of the District;
WHEREAS, the Board has determined to establish rules and policies related to parking on District Property within Calabria at Westside and the towing of improperly parked vehicles on District Property (the “Parking and Towing Rule”), the Board now desires to hold the necessary public hearing regarding the adoption of said rules in accordance with Chapter 120 and Section 190.011, Florida Statutes, and also desires to provide notice of said public hearing.
NOW THEREFORE, BE IT RESOLVED BY THE DISTRICT OF SUPERVISORS OF THE WESTSIDE COMMUNITY DEVELOPMENT DISTRICT, OSCEOLA COUNTY, FLORIDA:
That there is hereby declared a public hearing to be held on 	, 2024 at 		 a.m/p.m., at 	, for the purpose of hearing comment and objection to the proposed Parking and Towing Rule, and the adoption of said Parking and Towing Rule. Affected parties may appear at that hearing or submit their comments in writing prior to the meeting to the office of the District Manager, c/o Governmental Management Services – Central Florida, LLC, 219 E. Livingston Street, Orlando, Florida 32801 or via email to jshowe@gmscfl.com.
That the Board also hereby authorizes preliminary, proposed Parking and Towing Rules, attached hereto as Exhibit “A”.
That notice of said hearing shall be advertised in accordance with Chapters 120 and 190 Florida Statutes, and the District Manager is hereby authorized to place said notice in a newspaper of general circulation within Osceola County, Florida.
That this Resolution shall become effective upon its passage.
SIGNATURE PAGE TO RESOLUTION 2024-04 WESTSIDE COMMUNITY DEVELOPMENT DISTRICT

PASSED AND ADOPTED this 4th day of June, 2024.

WESTSIDE COMMUNITY DEVELOPMENT DISTRICT, a Florida
community development district

Name: 		Chairman Secretary / Assistant Secretary
EXHIBIT “A”

PRELIMINARY RULE REGARDING PARKING AND TOWING ON THE DISTRICT’S ROADWAYS

[Please see attached.]
WESTSIDE COMMUNITY DEVELOPMENT DISTRICT RULE REGARDING PARKING AND TOWING ON THE
DISTRICT’S ROADWAYS WITHIN CALABRIA AT WESTSIDE

Pursuant to Chapter 190, Florida Statutes, at a duly noticed public meeting, the Board of Supervisors of Westside Community Development District (the “District”) adopted the following policy to govern overnight parking and parking enforcement on roadways owned by the District within Calabria at Westside. This policy repeals and supersedes any and all prior rules and/or policies governing the same subject matter and shall be referred to as the “District’s Parking and Towing Rules.”

Section 1. Introduction. The District finds that the parking, stopping and standing of Commercial Vehicles, Vehicles, Vessels and Recreational Vehicles (all as defined herein) have the potential to cause public safety hazards; impede the effective operation of the roadways owned by the District; and create a danger to the health, safety and welfare of District residents, paid users and the public. The District’s Parking and Towing Rules are intended to provide guidelines for parking on roadways owned by the District within Calabria at Westside.

Section 2. Applicability. The District’s Parking and Towing Rules shall be applicable on, over or within (a) all portions of the right-of-way located within the Calabria at Westside community that are owned by the District, including landscaped areas and sidewalks as applicable; and (b) designated parking areas/lots owned by the District (collectively referred to herein as the “District’s Roadways”). A map of the District’s Roadways is set forth in Exhibit “A” attached hereto.
Nothing in this designation shall be deemed to affect the obligation of owners of lots to maintain the lawns and landscape improvements within the right-of-way areas, as required under Section 11 of that certain Declaration of Covenants and Restrictions for Calabria at Westside recorded in Official Records Book 3335, Page 599, of the Public Records of Osceola County, Florida, or any amendment or supplement thereto.

Section 3. Definitions.

Commercial Vehicle. Vehicles and mobile items (whether motorized or not), that are: (1) titled, registered or leased to a company and not an individual person; or (2) not designed and used for personal/family transportation, such vehicles with work racks, tool racks and/or visible equipment for commercial purposes (includes limousines, lawn maintenance vehicles, construction vehicles and vehicles used for businesses); or (3) dual-wheel trucks. This also includes storage pods and other moving storage units.

Vehicle. Any mobile item which normally uses wheels, whether motorized or not (includes motorcycles and trailers).
Vessel.	Any mobile item capable of being used as a means for transportation on water (includes a boat, boat trailer, watercraft, barge or airboat).

Recreational Vehicle. A mobile item designed for recreational use (includes motor homes, campers, trailers, go-carts, all-terrain vehicles, mopeds, unregistered vehicles, golf carts).

Parked.  Left unattended or stalled by its owner or user.

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

The terms Commercial Vehicle, Vehicle, Vessel and Recreational Vehicle may collectively be referred to herein as the “vehicle.”

Section 4.	Parking Restrictions.

Commercial Vehicles, Vehicles, Vessels and Recreational Vehicles shall not park in any manner that blocks access to a driveway.

Commercial Vehicles, Vehicles, Vessels and Recreational Vehicles shall not park, stop or stand in any manner that blocks a sidewalk, intersection and/or crosswalk. No parking within 20 feet of a crosswalk and no parking within 30 feet of a stop sign.

Commercial Vehicles, Vehicles, Vessels and Recreational Vehicles shall not park, stop or stand with tires on grass, as this could cause damage to the District’s irrigation/landscaping improvements.

Commercial Vehicles, Vehicles, Vessels and Recreational Vehicles shall not park within thirty feet of the approach to a stop sign.

Commercial Vehicles, Vehicles, Vessels and Recreational Vehicles shall not park, stop or stand, except momentarily to pick up or discharge a passenger or passengers, within 15 feet of a fire hydrant.
Temporarily parked Commercial Vehicles, Vehicles, Vessels and Recreational Vehicles shall not park in any manner which has the effect of disrupting the normal flow of traffic; which block ingress or egress of trucks, public service vehicles and emergency vehicles; or which would require other vehicles to leave the paved surface of the District’s Roadways to pass.

Any vehicle not capable of operating on its own is prohibited from being parked on, over or within the District’s Roadways.
No vehicle bearing an expired tag sticker,1 expired registration, missing license plate, or a license plate that fails to match the vehicle registration shall be parked on, over, or within the District’s Roadways.

No vehicle parked on, over or within the District’s Roadways or any other District property shall be used as a domicile or residence either temporarily or permanently.

Parking of any Commercial Vehicles, Vehicles, Vessels and Recreational Vehicles is prohibited on or within all non-paved District property, including landscaped or grassed areas within or adjacent to any District roadways.

Parking, standing or stopping of any vehicles on District Roadway deemed to be unsafe by the District, as identified by signage, pavement marking or both.

No abandoned, inoperable and/or discarded vehicle (including a Commercial Vehicle, Vehicle, Vessel or Recreational Vehicle), or any part thereof, shall be parked, stored or left upon on the District’s Roadways for a period in excess of seventy-two (72) hours. Abandoned, inoperable and/or discarded means a state of disuse, neglect or abandonment. Evidence of “abandoned, inoperable and/or discarded” may include, any one (1) or a combination of the following factors: (1) the vehicle is wrecked; (2) the vehicle is inoperable, as evidenced by vegetation underneath as high as the vehicle body or frame; debris collected underneath; or, the vehicle is being used solely for storage/habitation purposes; (3) the vehicle is partially dismantled, having no engine, transmission or other major and visible part; (4) the vehicle has major and visible parts which are dismantled; (5) the vehicle is incapable of functioning as a vehicle in its present state; (6) the vehicle has only nominal salvage value; (7) the vehicle is incapable of safe operation under its own power, or a vehicle that cannot be self-propelled or moved in a manner it was originally intended to move.

Commercial vehicles shall not be parked on, over, or within the District’s Roadways, except during the period of delivery or during the period of time services are provided to the adjacent residential unit(s), which shall not exceed nine hours.

Commercial Vehicles, Vehicles, Vessels and Recreational Vehicles shall not be parked in a manner that blocks access to mail kiosks or mailboxes on or adjacent to the District’s Roadways between the hours of 8 a.m. and 6 p.m. Mail service requires 30 feet of clearance, so each side of a mailbox should have 15 feet of clear space.

All vehicles shall park facing the direction of authorized traffic movement on the District’s Roadways (with its right-hand wheel (as applicable) within 12 inches of the right-hand curb or edge of the roadway (as applicable)).

Section 5.	Parking Permits.

1 As also may be referred to as a “registration decal” by the Florida Department of Highway Safety and Motor Vehicles and/or as a “validation sticker” by Section 320.06, Florida Statutes.
Overnight Parking Permits. Individuals may apply for an “overnight parking permit” to park on the District Roadways. Overnight parking permits only apply to commercial vehicles or moving/storage containers. Overnight parking permits will be granted in accordance with the following:

Permits may not exceed seven consecutive days. In no event may an Overnight Parking Permit be granted for more than fourteen nights per year for one vehicle, as identified by its license plate number.

Individuals interested in an Overnight Parking Permit may submit a request to the District Manager. Such request must include the following information:

The name, address and contact information of the owner of the vehicle to which the permit will be granted;
The make/model and license plate of the vehicle to which the permit will apply;
The reason and special terms (if any) for the Overnight Parking Permit;
The date and time of the expiration of the requested Overnight Parking Permit.

It is the responsibility of the individual requesting an Overnight Parking Permit to secure all necessary documentation and approvals. Failure to secure all necessary documentation and approvals will result in the towing and/or removal of the vehicle from the District’s Roadways.

Upon receipt of all requested documentation, as set forth above, the District Manager will issue an Overnight Parking Permit to the resident. Overnight Parking Permits will be granted by way of written correspondence from the District Manager. No verbal grants of authority will be issued or be held valid.

The Overnight Parking Permit must be displayed on the bottom left side of the Vehicle windshield.

Section 6.	Enforcement.
Towing. Any vehicle parked in violation of the District’s Parking and Towing Rules may be towed at the owner’s expense by a towing contractor approved by the District’s Board of Supervisors pursuant to Section 715.07, Florida Statues. Such towing contractor shall be authorized to erect signage complying with Section 715.07, Florida Statutes, and tow vehicles violating the District’s Parking and Towing Rules. All expenses associated with such towing and the storage of vehicles shall be the responsibility of the vehicle owner. Nothing herein shall prevent the District from issuing warnings or from implementing an administrative grace period. The Board of Supervisors for the District shall have the right to charge and assess an administrative fee pursuant to Section 190.035, Florida Statutes, not to exceed $250.00 for violations of the District’s Parking and Towing Rules.
Suspension and Termination of Privileges. A user’s privileges at any or all District facilities may be subject to various lengths of suspension or termination by the Board of Supervisors due to violations of the District’s Parking and Towing Rules.

Suspension of Rules. The enforcement of the District’s Parking and Towing Rules may be suspended in whole or in part for a specified period of time, as determined by Resolution of the Board of Supervisors of the District. In addition, the enforcement of the District’s Parking and Towing Rules may be suspended during emergency situations, or as otherwise deemed necessary, at the discretion of the District Manager.

Damage to District Property. Should the parking, stopping or standing of any vehicle on, over, or within the District’s Roadway or other property, or any portion thereof, even if on a temporary basis, cause damage to the District’s Roadway or property, including to landscaping or other improvements, including roadway gates, the owner and driver of the vehicle causing such damage shall be responsible to fully reimburse the District to repair or replace such damage and for any staff fees the District incurs related to such damage (including attorney fees for collection efforts). Damage includes, but is not limited to, staining caused by fluid leaking onto the District’s Roadway. The District reserves the right to collect such reimbursement as permitted by Florida law, including by lien and/or through utilization of the County’s Tax Roll, as applicable.

Vehicle Repairs. No vehicle maintenance or repairs shall be performed on, over, or within any portion of the District Roadway, District parking lots/areas or District property.

Other Traffic and Parking Regulations. Nothing in these District Parking and Towing Rules shall prohibit local law enforcement from enforcing the laws that are a part of the State Uniform Traffic Control Law, Chapter 316, Florida Statutes, or any other local or state law, rule or ordinance pertaining to vehicular traffic or parking enforcement.

Section 7.  Parking at Your Own Risk. The District assumes no liability for any theft, vandalism and/or damage that may occur to personal property or vehicles parked on the District’s Roadways pursuant to the District’s Parking and Towing Rules.

Section 8. Severability. The invalidity or unenforceability of any one or more provisions of this Rule shall not affect the validity or enforceability of the remaining portions of this Rule or any part of this Rule not held to be invalid or unenforceable.

Section 9.  Effective Date. The effective date of the District’s Parking and Towing Rules is 	, 2024.

Exhibit “A”: List and map of the District’s Roadways

Implemented Florida Law: Section 190.012, Florida Statutes; Section 190.011, Florida Statutes; Section 715.07, Florida Statutes; Section 316.1945, Florida Statutes; Section 316.195, Florida Statutes; Section 316.1951, Florida Statutes; Section 120.54, Florida Statutes; and Section 120.69, Florida Statutes.
Exhibit “A”

Map of the District’s Roadways within Calabria at Westside

Section XIII
TOLLING AGREEMENT

This Tolling Agreement (“Agreement”) is made and entered into as of this 9th day of May, 2024 (“Agreement Date”), by and between MATTAMY ORLANDO LLC, a Delaware limited liability company (“Mattamy”), HANSON, WALTER & ASSOCIATES, INC., a Florida corporation (“HWA”), UNIVERSAL ENGINEERING SCIENCES, LLC, a Florida limited liability company (“UES”), and the WESTSIDE COMMUNITY DEVELOPMENT DISTRICT, a Florida community development district (the “District” and together with Mattamy, HWA and UES, each a “Party” and collectively, the “Parties”).

WHEREAS, Mattamy is the developer of lands within the District, and constructed that certain Tract P-3A, Solara Resort Vacation Villas Replat, as described and recorded in Plat Book 28, page 66, of the Official Records of Osceola County, Florida (“Development”);

WHEREAS, part of the Development, included the design and construction of Pond #4 within the Westside Parcel M3 in Phase 2 (the “Pond”);
WHEREAS, the District is a community development district governed by Chapter 190, Florida Statutes which is responsible for financing, operating and/or maintaining certain infrastructure, including surface water management systems, water and wastewater facilities, among other improvements, pursuant to Ordinance No. 04-34 by the Board of County Commissioners of Osceola County, Florida, dated August 30, 2004 (“Ordinance”);
WHEREAS, Mattamy retained HWA and UES for engineering and design work related to certain aspects of the development within the District and the Pond;

WHEREAS, the District alleges that it suffered damages as a result of errors and omissions in the design and/or construction of the Pond, including, but not limited to, 1) defects in drainage of the Pond; and 2) costs incurred by the District for pumping, flood prevention and inspections due to the defective construction of the Pond and, Mattamy has alleged that any damages, defects, costs and claims are due to the work by UES and/or HWA (the “Dispute”);

WHEREAS, the Parties met on April 15, 2024, to discuss possible remedies to the Dispute and the Parties, while disputing liability, agreed to cooperate in the design and bidding for the of costs of a remedy;

WHEREAS, the District’s agreement to cooperate with Mattamy, HWA and UES related to the Dispute is conditioned on the execution of this Agreement by the Parties.

NOW, THEREFORE, in consideration of the mutual promises of the Parties contained in this Agreement and other good and valuable consideration, the receipt and sufficiency of which are acknowledged, the Parties agree as follows:

The time period including and extending from the Agreement Date until the date this Agreement expires in accordance with its terms (the “Tolling Period”) shall not be counted or otherwise applied in determining the time within which the District shall be required by any
applicable statute of limitations, statute of repose, laches or other time-based limitations or defenses (whether statutory, equitable, contractual or otherwise) to file a claim, action or complaint against Mattamy, HWA and/or UES with respect to any claim the District may have arising from or related in any way to the Dispute. No time that elapses during the Tolling Period may be asserted or relied upon by any Party in computing the running of time for purposes of any statute of limitations, statute of repose, laches or other time-based limitations or defenses.

Nothing in this Agreement shall revive any claim, action, complaint or defense that is or would be time barred as of the Agreement Date and nothing in this Agreement shall waive any claim, action, complaint or defense any Party may have as of the Agreement Date, including, but not limited to, any statute of limitations, statute of repose, laches or other time-based limitations or defenses.

This Agreement shall remain in force and effect until sixty (60) days after any Party provides written notice to the other Party of withdrawal from this Agreement. The District shall not commence any claim, action or complaint relating to the Dispute during the term of this Agreement without first providing at least twenty (20) days’ written notice. Other than the notice requirement of this paragraph, nothing in this Agreement shall limit or prevent the District from filing any claim, action or complaint against Mattamy, HWA and/or UES.

Nothing in this Agreement shall constitute or be construed as an admission by any Party or evidence that any claim could properly be asserted against it by any other Party or any third party or that any such claim would have any basis in law or in fact. Except as expressly provided in this Agreement with respect to time-based limitations or defenses, this Agreement is not intended to and shall not have any effect upon any defense that any Party may assert to any claim brought by any other Party or any third party. This Agreement shall not be deemed to constitute a waiver of any rights, claims or defenses of any Party as against any third party.

Notice required or permitted under this Agreement shall be in writing and shall be sent to each Party. Notice shall be deemed delivered upon personal delivery; successful delivery to the email address set forth below; as of the date of receipt after depositing in the United States mail, certified mail, return receipt requested, postage prepaid; or, as of the first business day after depositing with a nationally recognized overnight courier service, expenses prepaid. Subject to the selected delivery method, notice shall be delivered, e-mailed, and addressed as follows:

If to District:	Westside Community Development District
c/o Governmental Management Services - Central Florida, LLC
219 E. Livingston Street Orlando, Florida 32801 Attention: District Manager Telephone: (407) 841-5524 Email: jshowe@gmscfl.com

With a copy to:	Latham, Luna, Eden & Beaudine, LLP
201 South Orange Avenue, Suite 1400
Orlando, Florida 32801
Attention: Jan Albanese Carpenter, Esq. Telephone: (407) 481-5800
Email: jcarpenter@lathamluna.com

If to Mattamy:	Mattamy Orlando LLC
4901 Vineland Road, Suite 450
Orlando, Florida 32811 Attention: Nicole Swartz, Esq. Telephone: (407) 845-8191
Email: Nicole.Swartz@mattamycorp.com

With a copy to:	Shutts & Bowen LLP
300 South Orange Avenue, Suite 1600
Orlando, Florida 32801
Attention: Sarah Donini Rodriguez, Esq. Email: SRodriguez@shutts.com
If to HWA:	Hanson, Walter & Associates, Inc.
8 Broadway, Suite 104
Kissimmee, Florida 34741 Attention: Shawn Hindle Telephone: (407) 847-9433
Email: shindle@hansonwalter.com

With a copy to:	Cole Scott & Kissane
1900 Summit Tower Boulevard, Suite 400
Orlando, Florida 32810
Attention: Christina Bredahl Gierke, Esq. Email: Christina.Gierke@csklegal.com

If to UES:	Universal Engineering Sciences LLC 4205 Vineland Road, Suite L1 Orlando, Florida 32811
Attention: Benjamin Butterfield Telephone: (407) 472-7978 Email: bbutterfield@teamues.com

With a copy to:	Law Offices of Thomas H. Justice III, P.A.
1440 Gene Street,
Winter Park, Florida 32789 Attention: Tom Justice, Esq.
Email: tomjustice@justicelawfirm.com

This Agreement may be executed in counterparts. Though counterparts may lack one or more of the signatures indicated below, each counterpart shall together constitute one
Agreement, and the signing of a counterpart by a Party shall constitute the execution of this Agreement by that Party. Executed copies sent by e-mail shall be deemed to be the equivalent of signed originals.

This Agreement may not be used by any Party, or by any third party, for any purpose other than the tolling of time applicable to a claim, action or complaint by the District against Mattamy, HWA and/or UES as set forth above. Nor is this Agreement admissible in evidence in any action for any other purpose. This Agreement is not, and shall not be construed to be, an admission or indication that (i) any Party to this Agreement bears or does not bear any actual or potential liability to any other Party or any third party on any claim, action or complaint whatsoever or (ii) that there is any wrongdoing of any nature by any Party or any element or basis for any claim, action or complaint against any Party.

This Agreement is an integrated agreement containing all of the terms agreed upon each Party with respect to this Agreement. This Agreement may not be amended or modified except in writing executed by each Party. This Agreement shall be construed in all respects as jointly drafted and shall not be construed in any way against any Party on the grounds that the Party was the drafter of the Agreement. This Agreement shall be construed in accordance with and be governed by the laws of the State of Florida, without regard to principles of conflicts of law.

[SIGNATURES FOLLOW ON NEXT PAGE.]
IN WITNESS WHEREOF, the Parties have executed this Agreement effective as of the date first written above.

MATTAMY:

MATTAMY ORLANDO LLC, a Delaware
limited liability company

By:	
Name: Title:
Nicole Swartz Vice President

HWA:

HANSON, WALTER & ASSOCIATES, INC., a
Florida corporation

By:	 Name: 	 Title: 	

UES:

UNIVERSAL ENGINEERING SCIENCES,
LLC, a Florida limited liability company

By:	 Name: 	 Title: 	

DISTRICT:
WESTSIDE COMMUNITY DEVELOPMENT
DISTRICT, a Florida community development district

By:	 Print: Tom Franklin

Westside CDD/Mattamy/Universal/ HWA
Tolling Agreement- Pond 4
Page 5 of 5

IN WITNESS WHEREOF, the Parties have executed this Agreement effective as of the date first written above.

MATTAMY:

MATTAMY ORLANDO LLC, a Delaware
limited liability company

By:	 Name: 	 TIie:t

HWA:

HANSON, WALTER& ASSOCIATES, INC., a
Florida corporation

By:	-
Name:	'	f/l)IPt	

Title: pc.(SI  l>t{» T ,

UES:

UNIVERSAL ENGINEERING SCIENCES,
LLC, a Florida limited liability company

By:	  Name: 		 Title: 	

DISTRICT:

WESTSIDE COMMUNITY DEVELOPMENT
DISTRICT, a Florida community development district

By:	 _ Print: Tom Franklin
DocuSign Envelope ID: E90F4CBE-3E4B-48F4-8998-BDEAA67E4CD4

Westside CDD/Mattamy/Universal/HWA
Tolling Agreement- Pond 4
Page 1 of 6

IN WITNESS WHEREOF, the Parties have executed this Agreement effective as of the date first written above.

MATTAMY:

MATTAMY ORLANDO LLC, a Delaware
limited liability company

By:	 Name: 	 Title: 	

HWA:

HANSON, WALTER & ASSOCIATES, INC., a
Florida corporation

By:	 Name: 	 Title: 	

UES:

UNIVERSAL ENGINEERING SCIENCES,
LLC, a Florida limited liability company

By:	
Name: Title:
Benjamin Butterfield

General Counsel and Secretary

DISTRICT:
Westside CDD/Mattamy/Universal/HWA
Tolling Agreement- Pond 4
Page 5 of 5

IN WITNESS WHEREOF, the Parties have executed this Agreement effective as of the date first written above.

MATTAMY:

MATTAMY ORLANDO LLC, a Delaware
limited liability company

By:	 _ Name: 		 Title: 			

HWA:

HANSON, WALTER & ASSOCIATES, INC., a
Florida corporation

By:	_ Name: 		 Title: 			

UES:

UNIVERSAL ENGINEERING SCIENCES,
LLC, a Florida limited liability company

By:	 _ Name: 			 Title: 		

DISTRICT:

WESTSIDE COMMUNITY DEVELOPMENT
DISTRICT, a Florida community development district

By:	---;:=a;= 
Print: Tom Franklin Title: Chairman

Section XIV

Section A

Section 1

Michael J. Beaudine
Jan Albanese Carpenter Daniel H. Coultoff Sarah M. Dinon
Jennifer S. Eden Dorothy F. Green Bruce D. Knapp
Peter G. Latham	201 SOUTH ORANGE AVENUE, SUITE 1400
ORLANDO, FLORIDA 32801 POST OFFICE BOX 3353 ORLANDO, FLORIDA 32802
TELEPHONE: (407) 481-5800
FACSIMILE: (407) 481-5801
WWW.LATHAMLUNA.COM	Jay E. Lazarovich Marc L. Levine Justin M. Luna Lori T. Milvain
Benjamin R. Taylor Christina Y. Taylor Kristen E. Trucco
Daniel A. Velasquez	

To:	CDD Board of Supervisors
From:	District Counsel (Jan Albanese Carpenter, Esq., Jay E. Lazarovich, Esq. and Kristen E. Trucco, Esq.)
Regarding:	Annual Reminder on Florida Laws for Public Officials
Date:	April 2024

Code of Ethics Reminders

“GIFTS LAW”
-BENEFIT TO YOU: public officials are prohibited from accepting or asking for anything of value based upon an understanding that such thing will influence the official’s vote, official action or judgment. Section 112.313(2), Florida Statutes.
-BENEFIT TO SPOUSE/MINOR CHILDREN: a public official, their spouse and minor children are prohibited from accepting anything of value when the public official knows, or under the circumstances should know, that it was given to influence a vote or other official action of the public official. Section 112.313(4), Florida Statutes.

-DISCLOSURE DUTY: a public official must disclose gifts with a value of more than $100 to the Commission on Ethics (on Form 9) unless the gift is from a relative or unless the public official pays the donor an amount to reduce the value of the gift to $100 or less within 90 days of receiving the gift. Section 112.3148(8)(a), Florida Statutes.

MISUSE OF PUBLIC POSITION

-No public official shall corruptly1 use or attempt to use his/her official position or any property or resource which may be within his or her trust, or perform his or her official duties, to secure a special privilege, benefit or exemption for himself/herself, or others. Section 112.313(6), Florida Statutes.

-Recent examples: (1) Florida Commission on Ethics found probable cause to believe that a CDD Supervisor misused her public position by using her official CDD email account to send an email

1 “Corruptly” “means done with a wrongful intent and for the purpose of obtaining, or compensating or receiving compensation for, any benefit resulting from some act or omission of a public servant which is inconsistent with the proper performance of his or her public duties.” See Section 112.312(9), Florida Statutes.

endorsing her preferred candidates for the upcoming homeowners association election; and (2) Florida Commission on Ethics opined that use of City business cards by City Commissioners and a City Mayor for private promotion or gain creates a prohibited conflict of interest under Section 112.313(6), Florida Statutes.

VOTING CONFLICTS
-A public officer must not vote on any measure which would (1) result in his/her special private gain or loss; or (2) which the officer knows would result in a special private gain or loss to:

a principal2 by whom the officer is retained3;
a parent organization or subsidiary of a corporate principal by whom the officer is retained;
a relative (parents, children, spouse, sibling, mother/father-in-law, son/daughter-in-law); and
a business associate (pursuing common commercial/business pursuit for profit and such pursuit is current and ongoing). Example: business partner.
-If you have a voting conflict you should: (1) consult with your CDD’s counsel and/or your CDD’s District Manager; (2) disclose your conflict4; and (3) submit the Commission on Ethics Form 8B within 15 days after the vote occurs to your District Manager so that the form can be incorporated into the minutes.
Quorum & Sunshine Law Reminders

QUORUM
-A majority of the Board of Supervisors must be physically present in order for the Board to take any official action.

-Participation by telephone: Participation by physical presence at Board meetings is expected under the Sunshine law. However, when a quorum of the Board is physically present, a Supervisor may participate by telephone only if the Supervisor’s absence is due to an extraordinary circumstance such as an illness. In the event a Supervisor participates by telephone, the Supervisor must vote on every action unless a voting conflict exists. Likewise, if a Supervisor is participating in person, the Supervisor must vote on every action unless a voting conflict exists.

2 According to the Commission on Ethics, a “principal” excludes a “government agency” and includes: (1) an employer; (2) a client of a legal, accounting, insurance or other professional practice; and (3) a corporation for which the officer serves as a compensated director.
3 Generally speaking, a “principal by whom retained” means for compensation, consideration or similar thing of value.
See Section 112.3143(1)(a), Florida Statutes for the full definition.
4 Although there may be a slight difference on timing and procedure for disclosure of a voting conflict for “Elected Officers” vs. “Appointed Officers,” it is recommended that the conflict be disclosed prior to any discussion on the matter. Further, we caution that discussions on items on which a Supervisor has a voting conflict could potentially be challenged as a violation of the “Misuse of Public Position” rule in Section 112.313(6), Florida Statutes, if the discussion is seen as persuasion or an attempt to influence the Board’s position to secure a special benefit for the Supervisor or others. If you have any questions, please contact counsel to discuss.

SUNSHINE LAW
-Outside of a Board of Supervisors meetings, two or more members of the Board must not discuss any matter on which foreseeable action will be taken by the Board. This applies to in-person, “liaison” and “virtual” discussions, including text messages, emails, telephone calls, online postings (social media) and any other means of communication. Failure to abide to this rule constitutes a Sunshine law violation.

-Best practices: (1) utilize Board meetings for discussions with other Supervisors; (2) refrain from posting about CDD business online and responding/reacting to matters online related to CDD business.
Public Records Reminders

-Chapter 119, Florida Statutes & the Florida Constitution (Article 1, Section 24) guarantees the public a right to access government records.
-Includes all materials (i.e., documents, emails, TEXT MESSAGES, sound recordings, films, maps, books, photographs, tapes, etc.) made or received in connection with the official business of the CDD.

-You are required to keep records for the time period set by the Division of Library Information Services of the Florida Department of State.5 For example, correspondence and memoranda that are associated with administrative practices or routine issues (but do not create a policy/procedure, document the business of a particular program or act as a receipt) are required to be retained for 3 fiscal years.6 Correspondence and memoranda that document policy development, decision-making, or substantive programmatic issues, procedures or activities are required to be retained for 5 fiscal years. For more information on the retention and disposition of records, please contact your CDD’s District Manager.

-Exceptions are very limited. Examples of exemptions: (1) materials related to security and/or fire safety of a facility (including video surveillance and security details); and (2) materials related to active criminal investigations.
-Best Practices: (1) in-person or telephone discussions (except with other Board members); (2) use or create a separate email account for CDD related materials; (3) avoid posting on social media about CDD business (posts can be removed/edited by users and website controller); and (4) avoid using text/social media messaging as they generally cannot be saved.

5 The Records Schedule is accessible at the following URL: https://files.floridados.gov/media/706717/gs1-sl-june- 2023.pdf.
6 October 1st through September 30th.

Section 2

Michael J. Beaudine
Jan Albanese Carpenter Daniel H. Coultoff Sarah M. Dinon
Jennifer S. Eden Dorothy F. Green Bruce D. Knapp Peter G. Latham	201 SOUTH ORANGE AVENUE, SUITE 1400
ORLANDO, FLORIDA 32801 POST OFFICE BOX 3353 ORLANDO, FLORIDA 32802
TELEPHONE: (407) 481-5800
FACSIMILE: (407) 481-5801
WWW.LATHAMLUNA.COM	Jay E. Lazarovich Marc L. Levine Justin M. Luna Lori T. Milvain
Benjamin R. Taylor Christina Y. Taylor Kristen E. Trucco Daniel A. Velasquez	

To:	CDD Board of Supervisors

From:	District Counsel (Jan Albanese Carpenter, Esq., Jay E. Lazarovich, Esq. and Kristen E. Trucco, Esq.)
Re:	Recently Enacted Legislation (2024)

Date:	May 31, 2024

We are providing you with information about new legislation which affects special districts in the State of Florida. House Bill (“HB”) 7013 was recently signed into law and will go into effect July 1, 2024.
HB 7013 creates a requirement for special districts, including community development districts (“CDDs”), to prepare and publish a report of goals/objectives, performance measurement standards for such goals/objectives and the results of such goals/objectives. Specifically, by October 1, 2024, or by the end of the first full fiscal year after the establishment of a special district, whichever is later, “each special district must establish goals and objectives for each program and activity undertaken by the district, as well as performance measures and standards to determine if the district’s goals and objectives are being achieved.” By December 1 of each year thereafter (beginning December 1, 2025), an annual report must be prepared and published on the district’s website describing the goals and objectives achieved or failed to be achieved, as well as the performance measures and standards used by the district to make that determination. District Managers should prepare draft goals/objectives and performance measures and standards for review and adoption by CDD boards at or before the CDD’s September board meeting. Boards may ultimately decide to tailor those goals and objectives, as well as the measurement standards for each goal, to their specific CDD.

HB 7013 also repealed Section 190.047, Florida Statutes, which, among other things, required CDDs to hold a referendum at a general election on the question of whether to incorporate after certain requirements were met by the CDD. Effective July 1, 2024, CDDs will no longer be required to conduct such a referendum.
HB 7013 added a number of other provisions that are applicable to special districts. However, CDDs were specifically excluded from those provisions in the text of the new legislation. More detail on the new provisions that do not apply to CDDs is available upon request. Please feel free to contact the District Manager or our office should you have any questions on this new legislation or any other CDD requirements.

Thank you.

Section C

Section 1

Summary of Check Register

January 28, 2024 to March 22, 2024

General Fund					
	2/2/24	1982	$	3,983.50	
	2/9/24	1983-1986	$	63,746.69	
	2/16/24	1987-1990	$	10,241.12	
	2/22/24	1991-1992	$	9,915.14	
	2/29/24	1993	$	1,350.00	
	3/7/24	1994	$	28,179.84	
	3/15/24	1995-1997	$	137,654.24	
	3/21/24	1998	$	1,333.09	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	3/26/24	PAGE	1
*** CHECK DATES 01/28/2024 - 03/22/2024 ***	WESTSIDE CDD - GENERAL FUND
BANK A WESTSIDE CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
2/02/24 00029	1/22/24 123192	202312 310-51300-31500	*	3,983.50
ATTORNEY SVCS-DEC23
LATHAM,LUNA,EDEN & BEAUDINE, LLP	3,983.50 001982
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
17085	202312 320-53800-46400	*	1,500.00
QUARTERLY EXOTIC MAINT
17167	202401 320-53800-46400	*	600.00
WESTSIDE CDD STORM WATER
17167	202401 320-53800-46400	*	100.00
P-4 HERBICIDE MAINT
17167	202401 320-53800-46400	*	275.00
SOLARA PONDS S1,S2 AND S3
17167	202401 320-53800-46400	*	100.00
GOODMAN POND HERBICIDE
AQUATIC WEED MANAGEMENT, INC.	2,575.00 001983
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/09/24 00079	5/22/23 0019	202305 320-53800-49400	*	1,676.00
FENCE REPAIR-MAY23
HILLCREST FENCE LLC	1,676.00 001984
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/09/24 00015	1/25/24 7200415	202401 310-51300-32300	*	2,788.03
TRUSTEE FEES S19-FY24
1/25/24 7200415	202401 300-15500-10000	*	929.35
TRUSTEE FEES S19-FY25
US BANK	3,717.38 001985
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/09/24 00039	1/01/24 OS 63962 202401 320-53800-46200	*	27,687.50 LANDSCAPE MAINT-JAN24
1/29/24 OS 64959 202401 320-53800-46300	*	403.31
IRRIGATION REPAIRS-JAN24
2/01/24 OS 65048 202402 320-53800-46200	*	27,687.50 LANDSCAPE MAINT-FEB24
YELLOWSTONE LANDSCAPE	55,778.31 001986
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/16/24 00001	2/01/24 461	202402 310-51300-34000	*	4,032.17
MANAGEMENT FEES-FEB24
2/01/24 461	202402 310-51300-35200	*	106.00
WEBSITE MANAGEMENT-FEB24
2/01/24 461	202402 310-51300-35100	*	159.00
INFORMATION TECH-FEB24
2/01/24 461	202402 310-51300-31300	*	1,855.00
DISSEMINATION SVCS-FEB24
2/01/24 461	202402 310-51300-51000	*	10.54
OFFICE SUPPLIES
2/01/24 461	202402 310-51300-42000	*	11.79
POSTAGE
WEST WESTSIDE	AGUZMAN
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	3/26/24	PAGE	2
*** CHECK DATES 01/28/2024 - 03/22/2024 ***	WESTSIDE CDD - GENERAL FUND
BANK A WESTSIDE CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
2/01/24 461	202402 310-51300-42500	*	31.50
COPIES
2/01/24 462	202402 320-53800-49000	*	1,792.08
FIELD MANAGEMENT-FEB24
GOVERNMENTAL MANAGEMENT SERVICES	7,998.08 001987
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/16/24 00022	2/14/24 5289852	202401 310-51300-31100	*	665.00
ENGINEERING SVCS-JAN24
HANSON, WALTER & ASSOCIATES, INC.	665.00 001988
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/16/24 00029	2/14/24 123660	202401 310-51300-31500	*	313.00
ATTORNEY SVCS-JAN24
LATHAM,LUNA,EDEN & BEAUDINE, LLP	313.00 001989
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/16/24 00047	2/01/24 2018806	202402 310-51300-49100	*	1,265.04
2023 TAX ROLL YEAR
OSCEOLA COUNTY PROPERTY APPRAISER	1,265.04 001990
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/22/24 00077	2/02/24 PSI04993 202402 320-53800-46400	*	195.00
ANNUAL MAINTENANCE
SOLITUDE LAKE MANAGEMENT, LLC	195.00 001991
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/22/24 00039	2/07/24 OS 65737 202402 320-53800-46300	*	5,633.64 IRRIGATION REPAIR ACC2
2/13/24 OS 65873 202402 320-53800-46300	*	144.00
IRRIGATION REPAIRS-FEB24
2/13/24 OS 65873 202402 320-53800-46300	*	784.82
IRRIGATION REPAIRS-FEB24
2/19/24 OS 65984 202402 320-53800-46300	*	3,157.68 RPR LEAK WESTSIDE BLVD
YELLOWSTONE LANDSCAPE	9,720.14 001992
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/29/24 00034	2/22/24 7186-02- 202402 310-51300-31200	*	450.00
ASSES REVENUE BONDS S2019
2/22/24 7468-02- 202402 310-51300-31200	*	450.00
ASSES REVENUE BONDS S2022
2/22/24 7469-02- 202402 310-51300-31200	*	450.00
ASSES REVENUE BONDS S2022
AMTEC	1,350.00 001993
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/07/24 00039	2/27/24 OS 66197 202402 320-53800-46300	*	492.34
IRRIGATION REPAIRS-LEAK
3/01/24 OS 66207 202403 320-53800-46200	*	27,687.50 LANDSCAPE MAINT-MAR24
YELLOWSTONE LANDSCAPE	28,179.84 001994
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
WEST WESTSIDE	AGUZMAN
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER	3
*** CHECK DATES 01/28/2024 - 03/22/2024 ***	WESTSIDE CDD - GENERAL FUND
BANK A WESTSIDE CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	. DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS
464	202403 310-51300-34000
MANAGEMENT FEES-MAR24
464	202403 310-51300-35200
WEBSITE MANAGEMENT-MAR24
464	202403 310-51300-35100
INFORMATION TECH-MAR24
464	202403 310-51300-31300
DISSEMINATION SVCS-MAR24
464	202403 310-51300-51000
OFFICE SUPPLIES 464
POSTAGE 464
COPIES 465
FIELD MANAGEMENT-MAR24
GOVERNMENTAL MANAGEMENT SERVICES	7,970.04 001995
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/15/24 00081	2/28/24 2464	202402 320-53800-46400	*	300.00
DISCING SOLEOL POND-FEB24
TOOLE'S TRACTOR SERVICE &	300.00 001996
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
03122024 202403 300-20700-10000	*
FY24 ON ROLL ASSESS-S2018
03122024 202403 300-20700-10000	*
FY24 ON ROLL ASSESS-S2019
03122024 202403 300-20700-10000	*
FY24 ON ROLL ASSESS-S19R
03122024 202403 300-20700-10000	*
FY24 ON ROLL ASSESS-S19K
03122024 202403 300-20700-10000	*
FY24 ON ROLL ASSES-S22AA1
03122024 202403 300-20700-10000	*
FY24 ON ROLL ASSES-S22AA2
03122024 202403 300-20700-10000	*
FY DIRECT ASSESS-S2005-2
03122024 202403 300-20700-10000	*
FY DIRECT ASSESS-S2007-2
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	3/26/24	PAGE	4
*** CHECK DATES 01/28/2024 - 03/22/2024 ***	WESTSIDE CDD - GENERAL FUND
BANK A WESTSIDE CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#

TOTAL FOR REGISTER	256,403.62

WEST WESTSIDE	AGUZMAN

Summary of Check Register

March 23, 2024 to April 26, 2024

General Fund					
	3/28/24	1999-2001	$	5,416.57	
	4/4/24	2002	$	6,195.63	
	4/11/24	2003-2006	$	39,581.10	
	4/25/24	2007-2009	$	4,762.93	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/30/24	PAGE	1
*** CHECK DATES 03/23/2024 - 04/26/2024 ***	WESTSIDE CDD - GENERAL FUND
BANK A WESTSIDE CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/28/24 00034	3/25/24 7352-03- 202403 310-51300-31200	*	450.00
ASSESS REVENUE BONDS2018
AMTEC	450.00 001999
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/28/24 00022	3/19/24 5290137	202402 310-51300-31100	*	166.25
ENGINEERING SVCS-FEB24
HANSON, WALTER & ASSOCIATES, INC.	166.25 002000
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/28/24 00039	3/13/24 OS 66998 202401 320-53800-46300	*	4,800.32 IRRIGATION REPAIRS-JAN24
YELLOWSTONE LANDSCAPE	4,800.32 002001
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/04/24 00015 12/22/23 7167064	202312 310-51300-32300	*	5,163.02
TRUSTEE FEES S22-FY24
12/22/23 7167064	202312 300-15500-10000	*	1,032.61
TRUSTEE FEES S22-FY25
US BANK	6,195.63 002002
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 00056	3/25/24 17435	202403 320-53800-46400	*	600.00
WESTSIDE CDD STORM WATER
3/25/24 17435	202403 320-53800-46400	*	100.00
P-4 HERBICIDE MAINT
3/25/24 17435	202403 320-53800-46400	*	275.00
SOLARA PONDS S1,S2 AND S3
3/25/24 17435	202403 320-53800-46400	*	100.00
GOODMAN POND HERBICIDE
AQUATIC WEED MANAGEMENT, INC.	1,075.00 002003
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
466	202404 310-51300-34000	*	4,032.17
MANAGEMENT FEES APR24
466	202404 310-51300-35200	*	106.00
WEBSITE ADMIN APR24
466	202404 310-51300-35100	*	159.00
INFORMATION TECH APR24
466	202404 310-51300-31300	*	1,855.00
DISSEMINATION SVCS APR24
466	202404 310-51300-51000	*	.06
OFFICE SUPPLIES APR24
4/01/24 466	202404 310-51300-42000	*	82.22
POSTAGE APR24
4/01/24 467	202404 320-53800-49000	*	1,792.08
FIELD MANAGEMENT APR24
GOVERNMENTAL MANAGEMENT SERVICES	8,026.53 002004
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 00084	1/31/24 248506	202401 320-53800-46700	*	590.00
STORM GRATE RECOVERY
JUNIPER LANDSCAPING OF FL, LLC	590.00 002005
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
WEST WESTSIDE	AGUZMAN
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/30/24	PAGE	2
*** CHECK DATES 03/23/2024 - 04/26/2024 ***	WESTSIDE CDD - GENERAL FUND
BANK A WESTSIDE CDD

LANDSCAPE MAINT-APR24

ENGINEERING SVCS-MAR24
403.75

ATTORNEY SVCS-MAR24
641.80

TRUSTEE FEE S18- FY24
2,168.47

WEST WESTSIDE	AGUZMAN

Summary of Check Register

April 1, 2024 to April 30, 2024

General Fund					
	4/4/24	2002	$	6,195.63	
	4/11/24	2003-2006	$	39,581.10	
	4/25/24	2007-2009	$	4,762.93	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/28/24	PAGE	1
*** CHECK DATES 04/01/2024 - 04/30/2024 ***	WESTSIDE CDD - GENERAL FUND
BANK A WESTSIDE CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/04/24 00015 12/22/23 7167064	202312 310-51300-32300	*	5,163.02
TRUSTEE FEES S22-FY24
12/22/23 7167064	202312 300-15500-10000	*	1,032.61
TRUSTEE FEES S22-FY25
US BANK	6,195.63 002002
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 00056	3/25/24 17435	202403 320-53800-46400	*	600.00
WESTSIDE CDD STORM WATER
3/25/24 17435	202403 320-53800-46400	*	100.00
P-4 HERBICIDE MAINT
3/25/24 17435	202403 320-53800-46400	*	275.00
SOLARA PONDS S1,S2 AND S3
3/25/24 17435	202403 320-53800-46400	*	100.00
GOODMAN POND HERBICIDE
AQUATIC WEED MANAGEMENT, INC.	1,075.00 002003
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 00001	4/01/24 466	202404 310-51300-34000	*	4,032.17
MANAGEMENT FEES APR24
4/01/24 466	202404 310-51300-35200	*	106.00
WEBSITE ADMIN APR24
4/01/24 466	202404 310-51300-35100	*	159.00
INFORMATION TECH APR24
4/01/24 466	202404 310-51300-31300	*	1,855.00
DISSEMINATION SVCS APR24
4/01/24 466	202404 310-51300-51000	*	.06
OFFICE SUPPLIES APR24
4/01/24 466	202404 310-51300-42000	*	82.22
POSTAGE APR24
4/01/24 467	202404 320-53800-49000	*	1,792.08
FIELD MANAGEMENT APR24
GOVERNMENTAL MANAGEMENT SERVICES	8,026.53 002004
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 00084	1/31/24 248506	202401 320-53800-46700	*	590.00
STORM GRATE RECOVERY
JUNIPER LANDSCAPING OF FL, LLC	590.00 002005
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/11/24 00039	4/01/24 OS 67519 202404 320-53800-46200	*	27,687.50 LANDSCAPE MAINT-APR24
4/02/24 OS 67759 202404 320-53800-46300	*	2,202.07 REPLACE MAINLINE SLEEVE
YELLOWSTONE LANDSCAPE	29,889.57 002006
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/25/24 00022	4/11/24 5290433	202403 310-51300-31100	*	403.75
ENGINEERING SVCS-MAR24
HANSON, WALTER & ASSOCIATES, INC.	403.75 002007
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
WEST WESTSIDE	AGUZMAN
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/28/24	PAGE	2
*** CHECK DATES 04/01/2024 - 04/30/2024 ***	WESTSIDE CDD - GENERAL FUND
BANK A WESTSIDE CDD

ATTORNEY SVCS-MAR24

TRUSTEE FEE S18- FY24
2,168.47

WEST WESTSIDE	AGUZMAN

Section 2

Westside
Community Development District

Unaudited Financial Reporting
April 30, 2024

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	
	Series 2022 AA1 Debt Service Fund	

11	
	Series 2022 AA2 Debt Service Fund	

12	
	Capital Projects Fund	

13	
	Capital Reserve Fund	

14-15	
	Month to Month	

16	
	Assessment Receipt Schedule	
Westside
Community Development District Combined Balance Sheet
April 30, 2024

	General Fund	Debt Service Fund	Capital Projects Fund	Capital Reserve Fund	Totals Governmental Funds						
Assets:											
Cash:											
Operating Account	$	358,858	$	-	$	-	$	523,708	$	882,566						
Capital Projects Account	$	-	$	-	$	23,643	$	-	$	23,643						
Investments: Series 2005 - 2											
Reserve	$	-	$	100,342	$	-	$	-	$	100,342						
Revenue	$	-	$	119,323	$	-	$	-	$	119,323						
Prepayment Series 2007 - 2
Reserve	$

$	-	$	4,152

-	$	36,260	$

$	$

$	-	$	4,152

-	$	36,260						
Revenue	$	-	$	50,246	$	-	$	-	$	50,246						
Prepayment Series 2018
Reserve	$

$	-	$	2,929

-	$	115,065	$

$	$

$	-	$	2,929

-	$	115,065						
Revenue	$	-	$	240,619	$	-	$	-	$	240,619						
Construction	$	-	$	-	$	2	$	-	$	2		
Series 2019 Reserve	
$	
-	$	101,595	
$	
-	$	
-	$	101,595						
Revenue	$	-	$	202,465	$	-	$	-	$	202,465						
Construction Series 2019 K	$	-	$	-	$	2	$	-	$	2		
Reserve	$	-	$	92,850	$	-	$	-	$	92,850						
Revenue	$	-	$	92,698	$	-	$	-	$	92,698						
Construction Series 2019 R
Reserve	$

$	-	$	-

-	$	503,479	$

$	9,959	$

-	$	-	$	9,959

-	$	503,479						
Revenue	$	-	$	1,182,644	$	-	$	-	$	1,182,644						
Cost of Issuance	$	-	$	7,391	$	-	$	-	$	7,391						
Series 2022 AA1											
Reserve	$	-	$	124,025	$	-	$	-	$	124,025						
Revenue	$	-	$	104,584	$	-	$	-	$	104,584						
Construction Series 2022 AA2	$	-	$	-	$	1,588,911	$	-	$	1,588,911		
Reserve	$	-	$	120,784	$	-	$	-	$	120,784									
Revenue	$	-	$	212,661	$	-	$	-	$	212,661									
Construction	$	-	$	-	$	1,814	$	-	$	1,814									
Due from General Fund	$	-	$	99,745	$	-	$	-	$	99,745									
Investments - SBA	$	223,514	$	-	$	-	$	784,174	$	1,007,688									
Prepaid Expenses	$	3,511	$	-	$	-	$	-	$	3,511									
Total Assets	$	585,882	$	3,513,855	$	1,624,329	$	1,307,883	$	7,031,949							
Liabilities:
Accounts Payable	

$	17,619	$	-	

$	

-	$	

-	$	17,619							
Due to Debt Service	$	99,745	$	-	$	-	$	-	$	99,745							
Accrued Interest Payable	$	-	$	28,521	$	-	$	-	$	28,521							
Accrued Principal Payable	$	-	$	140,000	$	-	$	-	$	140,000							
Total Liabilites	$	117,364	$	168,521	$	-	$	-	$	285,885							
Fund Balance:
Restricted for:
Debt Service - Series 2005 - 2	

$	-	$	112,796	

$	

-	$	

-	$	112,796							
Debt Service - Series 2007 - 2	$	-	$	31,934	$	-	$	-	$	31,934							
Debt Service - Series 2018	$	-	$	367,913	$	-	$	-	$	367,913							
Debt Service - Series 2019	$	-	$	314,897	$	-	$	-	$	314,897							
Debt Service - Series 2019 K	$	-	$	189,742	$	-	$	-	$	189,742							
Debt Service - Series 2019 R	$	-	$	1,747,095	$	-	$	-	$	1,747,095							
Debt Service - Series 2019 R	$	-	$	234,662	$	-	$	-	$	234,662							
Debt Service - Series 2019 R	$	-	$	346,296	$	-	$	-	$	346,296							
Capital Projects	$	-	$	-	$	1,624,329	$	-	$	1,624,329								
Unassigned	$	465,007	$	-	$	-	$	1,307,883	$	1,772,890										
Total Fund Balances	$	468,518	$	3,345,334	$	1,624,329	$	1,307,883	$	6,746,064						
											
Total Liabilities & Fund Balance	$	585,882	$	3,513,855	$	1,624,329	$	1,307,883	$	7,031,949						

Revenues:					
Assessments - Tax Roll	$	554,823	$	554,823	$	487,211	$	(67,611)	
Assessments - Direct Bill	$	34,907	$	26,180	$	8,727	$	(17,453)	
Interest	$	1,000	$	1,000	$	7,178	$	6,178	
Miscellaneous Revenue	$	-	$	-	$	3,017	$	3,017	
Total Revenues	$	590,729	$	582,003	$	506,133	$	(75,870)	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	7,000	$	1,200	$	5,800	
FICA Expense	$	918	$	536	$	92	$	444	
Engineering Fees	$	15,000	$	8,750	$	4,224	$	4,526	
Legal Services	$	40,000	$	23,333	$	11,059	$	12,274	
Arbitrage Fees	$	3,600	$	2,250	$	2,250	$	-	
Management Fees	$	48,386	$	28,225	$	28,225	$	-	
Information Technology	$	1,908	$	1,113	$	1,113	$	-	
Website Maintenance	$	1,272	$	742	$	742	$	-	
Dissemination Fees	$	22,260	$	12,985	$	12,985	$	-	
Trustee Fees	$	29,042	$	18,484	$	18,484	$	-	
Assessment Roll Services	$	13,250	$	13,250	$	13,250	$	-	
Auditing Services	$	4,950	$	-	$	-	$	-	
Telephone	$	100	$	58	$	-	$	58	
Postage	$	2,250	$	1,313	$	243	$	1,069	
Insurance - General Liability	$	10,188	$	10,188	$	9,586	$	602	
Printing and Binding	$	1,500	$	875	$	168	$	707	
Legal Advertising	$	1,800	$	1,050	$	-	$	1,050	
Other Current Charges	$	1,600	$	933	$	743	$	191	
Office Supplies	$	400	$	233	$	37	$	196	
Property Appraiser's Fee	$	1,400	$	1,265	$	1,265	$	-	
Property Taxes	$	200	$	4	$	4	$	-	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative	$	212,199	$	132,762	$	105,845	$	26,917	

Operations & Maintenance					
Field Expenditures					
Landscape Maintenance	$	332,250	$	193,813	$	193,813	$	-	
Oak Tree Maintenance	$	25,000	$	14,583	$	-	$	14,583	
Irrigation Repairs	$	20,000	$	11,667	$	29,161	$	(17,495)	
Plant Replacement	$	30,000	$	17,500	$	7,140	$	10,360	
Electric	$	1,815	$	1,059	$	216	$	843	
Streetlighting	$	64,680	$	37,730	$	34,087	$	3,643	
Irrigation Water	$	70,180	$	40,938	$	31,998	$	8,941	
Property Insurance	$	1,784	$	1,784	$	1,701	$	83	
Field Management	$	21,505	$	12,545	$	12,545	$	-	
Lake & Wetland Maintenance	$	25,574	$	14,918	$	8,745	$	6,173	
Sidewalk Repairs & Maintenance	$	4,000	$	2,333	$	-	$	2,333	
Contingency	$	26,000	$	15,167	$	5,477	$	9,690	
Stormwater/Lake Repair	$	15,000	$	8,750	$	590	$	8,160	
Total Operations & Maintenance	$	637,788	$	372,786	$	325,472	$	47,314	
					
Total Expenditures	$	849,987	$	505,548	$	431,317	$	74,231	
					
Excess (Deficiency) of Revenues over Expenditures	$	(259,257)		$	74,817		
					
Fund Balance - Beginning	$	259,257		$	393,702		
					
Fund Balance - Ending	$	-		$	468,518		

	Adopted	Prorated Budget	Actual		
	Budget	Thru 04/30/24	Thru 04/30/24	Variance	
Revenues:					
Assessments - Direct Bill	$	110,963	$	83,222	$	27,741	$	(55,482)	
Interest	$	-	$	-	$	6,138	$	6,138	
Total Revenues	$	110,963	$	83,222	$	33,879	$	(49,344)	

Expenditures:					
Debt Service Obligation	$	110,963	$	86,728	$	86,728	$	-	
Total Expenditures	$	110,963	$	86,728	$	86,728	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	-		$	(52,849)	$	(49,344)	
					
Fund Balance - Beginning	$	-		$	165,644		
					
Fund Balance - Ending	$	-		$	112,796		

	Adopted	Prorated Budget	Actual		
	Budget	Thru 04/30/24	Thru 04/30/24	Variance	

Revenues:					
Assessments - Direct Bill	$	39,800	$	29,850	$	9,950	$	(19,900)	
Interest	$	-	$	-	$	2,535	$	2,535	
Total Revenues	$	39,800	$	29,850	$	12,485	$	(17,365)	

Expenditures:					
Debt Service Obligation	$	39,800	$	37,440	$	37,440	$	-	
Total Expenditures	$	39,800	$	37,440	$	37,440	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	-		$	(24,955)		
					
Fund Balance - Beginning	$	-		$	56,889		
					
Fund Balance - Ending	$	-		$	31,934		

Revenues:					
Assessments - Tax Roll	$	230,130	$	230,130	$	201,862	$	(28,268)	
Interest	$	-	$	-	$	7,296	$	7,296	
Total Revenues	$	230,130	$	230,130	$	209,158	$	(20,972)	

Expenditures:					
Interest - 11/1	$	82,025	$	82,025	$	82,025	$	-	
Principal - 5/1	$	65,000	$	-	$	-	$	-	
Interest - 5/1	$	82,025	$	-	$	-	$	-	
Total Expenditures	$	229,050	$	82,025	$	82,025	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	1,080		$	127,133		
					
Fund Balance - Beginning	$	120,257		$	240,780		
					
Fund Balance - Ending	$	121,337		$	367,913		

Revenues:					
Assessments - Tax Roll	$	203,846	$	203,846	$	178,889	$	(24,957)	
Interest	$	-	$	-	$	6,100	$	6,100	
Total Revenues	$	203,846	$	203,846	$	184,989	$	(18,857)	

Expenditures:					
Interest - 11/1	$	69,552	$	69,552	$	69,552	$	-	
Principal - 5/1	$	65,000	$	-	$	-	$	-	
Interest - 5/1	$	69,552	$	-	$	-	$	-	
Total Expenditures	$	204,104	$	69,552	$	69,552	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	(258)		$	115,437		
					
Fund Balance - Beginning	$	93,051		$	199,460		
					
Fund Balance - Ending	$	92,793		$	314,897		

Revenues:					
Assessments - Tax Roll	$	1,007,205	$	1,007,205	$	884,466	$	(122,740)	
Interest	$	-	$	-	$	34,839	$	34,839	
Total Revenues	$	1,007,205	$	1,007,205	$	919,305	$	(87,900)	

Expenditures:					
Interest - 11/1	$	218,057	$	218,057	$	218,057	$	-	
Principal - 5/1	$	575,000	$	-	$	-	$	-	
Interest - 5/1	$	218,057	$	-	$	-	$	-	
Total Expenditures	$	1,011,114	$	218,057	$	218,057	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	(3,908)		$	701,248		
					
Fund Balance - Beginning	$	816,035		$	1,045,846		
					
Fund Balance - Ending	$	812,126		$	1,747,095		

Adopted	Prorated Budget	Actual		
Budget	Thru 04/30/24	Thru 04/30/24	Variance	

Revenues:					
Assessments - Tax Roll	$	113,770	$	113,770	$	99,906	$	(13,864)	
Interest	$	-	$	-	$	5,369	$	5,369	
Total Revenues	$	113,770	$	113,770	$	105,274	$	(8,495)	

Expenditures:					
Interest - 11/1	$	56,885	$	56,885	$	56,885	$	-	
Interest - 5/1	$	56,885	$	-		$	-	
Total Expenditures	$	113,770	$	56,885	$	56,885	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	-		$	48,389		
					
Fund Balance - Beginning	$	60,928		$	186,272		
					
Fund Balance - Ending	$	60,928		$	234,662		

Adopted	Prorated Budget	Actual		
Budget	Thru 04/30/24	Thru 04/30/24	Variance	

Revenues:					
Assessments - Tax Roll	$	241,568	$	241,568	$	212,130	$	(29,438)	
Interest	$	-	$	-	$	6,592	$	6,592	
Total Revenues	$	241,568	$	241,568	$	218,722	$	(22,846)	

Expenditures:					
Interest - 11/1	$	97,990	$	97,990	$	97,990	$	-	
Principal - 5/1	$	45,000	$	-	$	-	$	-	
Interest - 5/1	$	97,990	$	-	$	-	$	-	
Total Expenditures	$	240,980	$	97,990	$	97,990	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	588		$	120,732		
					
Fund Balance - Beginning	$	103,331		$	225,564		
					
Fund Balance - Ending	$	103,919		$	346,296		
Westside
Community Development District Capital Projects Funds
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending April 30, 2024

	Series	Series	Series	Series	Series	Series	Series		
	2005-2	2007-2	2018	2019	2019K	2022 AA1	2022 AA2	Total	

Revenues									
Interest	$	-	$	1	$	0	$	0	$	302	$	48,149	$	308	$	48,760	
Total Revenues	$	-  $	1	$	0	$	0	$	302	$	48,149	$	308	$	48,760	

Expenditures:									
Capital Outlay	$	-	$	-	$	-	$	-	$	-	$	-	$	10,513	$	10,513	
Contingency	$	-	$	446	$	-	$	-	$	-	$	-	$	-	$	446	
Total Expenditures	$	-  $	446	$	-	$	-	$	-	$	-	$	10,513	$	10,959	
									
Excess (Deficiency) of Revenues over Expenditures	$	-  $	(445)	$	0	$	0	$	302	$	48,149	$	(10,205)	$	37,802	
									
Fund Balance - Beginning	$	-	$	24,087	$	2	$	1	$	9,657	$	1,540,761	$	12,019	$	1,586,528	
									
Fund Balance - Ending	$	-	$	23,643	$	2	$	2	$	9,959	$	1,588,911	$	1,814	$	1,624,329	
Westside
Community Development District Capital Reserve Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending April 30, 2024

	Adopted	Prorated Budget	Actual		
	Budget	Thru 04/30/24	Thru 04/30/24	Variance	

Revenues:					
Interest	$	-	$	-	$	25,062	$	25,062	
Total Revenues	$	-	$	-	$	25,062	$	25,062	

Expenditures:

Miscellaneous Expense	

$	1,500	

$	875	

$	272	

$	603	
Total Expenditures	$	1,500	$	875	$	272	$	603	
					
Excess (Deficiency) of Revenues over Expenditures	$	(1,500)		$	24,790		
					
Fund Balance - Beginning	$	1,282,718		$	1,283,093		
					
Fund Balance - Ending	$	1,281,218		$	1,307,883		

Revenues:

Assessments - Tax Roll	$	-	$	107,449	$	323,114	$	26,915	$	11,166	$	7,600	$	10,968	$	-	$	-	$	-	$	-	$	-	$	487,211	
Assessments - Direct Bill	$	-	$	-	$	-	$	8,727	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	8,727						
Interest	$	1,031	$	1,010	$	1,052	$	1,053	$	976	$	1,043	$	1,013	$	-	$	-	$	-	$	-	$	-	$	7,178						
Miscellaneous Revenue	$	-	$	-	$	3,017	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	3,017						
Total Revenues	$	1,031	$	108,459	$	327,183	$	36,694	$	12,142	$	8,643	$	11,981	$	-	$	-	$	-	$	-	$	-	$	506,133						

Expenditures:														
General & Administrative:														
Supervisor Fees	$	600	$	-	$	-	$	-	$	600	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,200						
FICA Expense	$	46	$	-	$	-	$	-	$	46	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	92						
Engineering Fees	$	1,334	$	71	$	1,156	$	665	$	166	$	404	$	428	$	-	$	-	$	-	$	-	$	-	$	4,224						
Legal Services	$	1,176	$	1,124	$	3,984	$	313	$	1,333	$	2,124	$	1,006	$	-	$	-	$	-	$	-	$	-	$	11,059						
Arbitrage Fees	$	-	$	-	$	450	$	-	$	1,350	$	450	$	-	$	-	$	-	$	-	$	-	$	-	$	2,250						
Management Fees	$	4,032	$	4,032	$	4,032	$	4,032	$	4,032	$	4,032	$	4,032	$	-	$	-	$	-	$	-	$	-	$	28,225						
Information Technology	$	159	$	159	$	159	$	159	$	159	$	159	$	159	$	-	$	-	$	-	$	-	$	-	$	1,113						
Website Maintenance	$	106	$	106	$	106	$	106	$	106	$	106	$	106	$	-	$	-	$	-	$	-	$	-	$	742						
Dissemination Fees	$	1,855	$	1,855	$	1,855	$	1,855	$	1,855	$	1,855	$	1,855	$	-	$	-	$	-	$	-	$	-	$	12,985						
Trustee Fees	$	8,364	$	-	$	5,163	$	2,788	$	-	$	2,168	$	-	$	-	$	-	$	-	$	-	$	-	$	18,484						
Assessment Roll Services	$	13,250	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	13,250						
Auditing Services	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-						
Telephone	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-						
Postage	$	6	$	120	$	3	$	1	$	12	$	20	$	82	$	-	$	-	$	-	$	-	$	-	$	243						
Insurance - General Liability	$	9,586  $	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	9,586											
Printing and Binding Legal Advertising
$	123  $
$	-	$
9  $	-	$
-	$	-	$
-	$	32  $	5  $
-	$	-	$	-	$
-	$	-	$	-	$
-	$	-	$	-	$
-	$	-	$
-	$	-	$
-	$	168
-	$	-
Other Current Charges Office Supplies
Property Appraiser's Fee Property Taxes
Dues, Licenses & Subscriptions
$	101  $
$	13  $
$	-	$
$	-	$
$	175  $
101  $
13  $
-
4
-	$
105  $
0  $

-	$
138  $
0  $

-	$
100  $
11  $

-	$
101  $
1  $

-	$
96  $
0  $

-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	743
-	$	37
-	$	1,265
-	$	4
-	$	175

Operations & Maintenance

Field Expenditures

Landscape Maintenance Oak Tree Maintenance Irrigation Repairs
Plant Replacement Electric Streetlighting Irrigation Water Property Insurance Field Management
Lake & Wetland Maintenance Sidewalk Repairs & Maintenance Contingency
Stormwater/Lake Repair
$	27,688  $
$	-  $
$	7,816  $
$	-  $
$	31  $
$	4,934  $
$	3,855  $
$	1,701  $
$	1,792  $
$	1,075  $
$	-  $
$	-  $
$	-  $
27,688  $
-  $
-  $
-  $
31  $
4,934  $
3,654  $
-  $
1,792  $
1,075  $
-  $
-  $
-  $
27,688  $
-  $
2,716  $
-  $
31  $
4,934  $
6,165  $
-  $
1,792  $
2,875  $
-  $
-  $
-  $
27,688  $
-  $
5,204  $
-  $
31  $
4,923  $
4,579  $
-  $
1,792  $
1,075  $
-  $
-  $
590  $
27,688  $
-  $
10,212  $
-  $
31  $
4,787  $
4,753  $
-  $
1,792  $
495  $
-  $
-  $
-  $
27,688  $
-  $
-  $
-  $
31  $
4,787  $
4,513  $
-  $
1,792  $
1,075  $
-  $
-  $
-  $
27,688  $
-  $
3,213  $
7,140  $
31  $
4,787  $
4,480  $
-  $
1,792  $
1,075  $
-  $
5,477  $
-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	193,813
-  $	-
-  $	29,161
-  $	7,140
-  $	216
-  $	34,087
-  $	31,998
-  $	1,701
-  $	12,545
-  $	8,745
-  $	-
-  $	5,477
-  $	590

COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2024

Gross Assessments $ Net Assessments  $

590,237.15  $
554,822.92  $

ON ROLL ASSESSMENTS

22.83%

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	2022 AA1
Debt Service	2022 AA2
Debt Service	
Total	

11/10/23	
ACH	
$4,902.47	
$0.00	
($98.05)	
$0.00	
$4,804.42	
$1,097.05	
$454.53	
$402.80	
$1,991.55	
$155.88	
$224.96	
$477.65	
$4,804.42	
11/24/23	ACH	$495,062.89	($19,801.79)	($9,505.22)	$0.00	$465,755.88	$106,351.66	$44,063.79	$39,049.07	$193,066.92	$15,111.36	$21,808.02	$46,305.06	$465,755.88	
12/11/23	ACH	$158.35	$0.00	($3.17)	$0.00	$155.18	$35.43	$14.68	$13.01	$64.33	$5.03	$7.27	$15.43	$155.18	
12/11/23	ACH	$824.07	$0.00	($16.48)	$0.00	$807.59	$184.41	$76.40	$67.71	$334.77	$26.20	$37.81	$80.29	$807.59	
12/11/23	ACH	$1,340,274.50	$0.00	($26,805.49)	$0.00	$1,313,469.01	$299,920.23	$124,263.43	$110,121.52	$544,464.23	$42,615.26	$61,500.36	$130,583.98	$1,313,469.01	
12/22/23	ACH	$102,664.97	$0.00	($2,053.32)	$0.00	$100,611.65	$22,973.87	$9,518.57	$8,435.30	$41,705.93	$3,264.33	$4,710.92	$10,002.73	$100,611.65	
01/10/24	ACH	$119,396.10	($3,587.33)	($2,316.16)	$0.00	$113,492.61	$25,915.14	$10,737.20	$9,515.24	$47,045.39	$3,682.25	$5,314.05	$11,283.34	$113,492.61	
01/10/24	ACH	$2,666.71	($79.98)	($51.73)	$0.00	$2,535.00	$578.86	$239.83	$212.51	$1,050.82	$82.25	$118.70	$252.03	$2,535.00	
01/31/24	ACH	$0.00	$0.00	$0.00	$1,841.91	$1,841.91	$420.58	$174.26	$154.43	$763.52	$59.76	$86.24	$183.12	$1,841.91	
02/08/24	ACH	$982.73	($6.15)	($19.53)	$0.00	$957.05	$218.54	$90.54	$80.24	$396.72	$31.05	$44.81	$95.15	$957.05	
02/08/24	ACH	$50,839.49	($1,918.95)	($978.41)	$0.00	$47,942.13	$10,947.21	$4,535.66	$4,019.48	$19,873.16	$1,555.47	$2,244.78	$4,766.37	$47,942.13	
03/08/24	ACH	$34,336.33	($372.14)	($679.28)	$0.00	$33,284.91	$7,600.35	$3,148.99	$2,790.61	$13,797.39	$1,079.92	$1,558.49	$3,309.16	$33,284.91	
04/08/24	ACH	$44,521.16	($5.37)	($890.30)	$0.00	$43,625.49	$9,961.53	$4,127.28	$3,657.57	$18,083.81	$1,415.42	$2,042.67	$4,337.21	$43,625.49	
04/08/24	ACH	$4,201.64	$0.00	($84.05)	$0.00	$4,117.59	$940.22	$389.55	$345.22	$1,706.84	$133.59	$192.80	$409.37	$4,117.59	
04/08/24	ACH	$0.00	$0.00	$0.00	$290.85	$290.85	$66.41	$27.52	$24.38	$120.56	$9.44	$13.62	$28.92	$290.85	
	TOTAL	$	2,200,831.41	$	(25,771.71)	$	(43,501.19)	$	2,132.76	$ 2,133,691.27	$  487,211.49	$  201,862.23	$  178,889.09	$  884,465.94	$	69,227.21	$	99,905.50	$  212,129.81	$ 2,133,691.27	

DIRECT BILL ASSESSMENTS

CORNERSTONE-ICM B-BAY 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	
	11/1/23		$92,834.76		$0.00	$0.00	$0.00	
1/24/24	2/1/24	7200430381	$46,417.38	$46,417.38	$8,726.63	$27,740.75	$9,950.00	
	5/1/24		$46,417.38		$0.00	$0.00	$0.00	
			$185,669.52	$46,417.38	$8,726.63	$27,740.75	$9,950.00	

Section 3
District Westside	Landowner

CORNERSTONE-ICM B-BAY LLC 07-25-27-5461-0001-0015	Total O&M

$	34,906.52
Series 2005	Total Debt

$ 150,763.00
$ 110,963.00	Total Due

$ 185,669.52	

Nov Feb May	

O&M
$ 17,453.26
$ 8,726.63
$ 8,726.63	

Debt
$ 75,381.50
$ 37,690.75
$ 37,690.75	

Total
$	92,834.76
$	46,417.38
$	46,417.38	

Paid
Paid half 1/24/24	
Series 2007	$	39,800.00	Total	$ 34,906.52	$ 150,763.00	$ 185,669.52					

Section 4
REBATE REPORT
$3,490,000
Westside Community Development District
(Osceola County, Florida)
Special Assessment Revenue Bonds, Series 2018 (Solara Phase 1 Assessment Area)

Dated: February 27, 2018
Delivered: February 27, 2018

Rebate Report to the Computation Date February 27, 2028
Reflecting Activity To February 29, 2024

TABLE OF CONTENTS

AMTEC Opinion	3	
Summary of Rebate Computations	4	
Summary of Computational Information and Definitions	5	
Methodology	7	
Sources and Uses	8	
Proof of Arbitrage Yield	9	
Bond Debt Service	11	
Arbitrage Rebate Calculation Detail Report – Project Fund	13	
Arbitrage Rebate Calculation Detail Report – Debt Service Reserve Fund	14	
Arbitrage Rebate Calculation Detail Report – Capitalized Interest Fund	16	
Arbitrage Rebate Calculation Detail Report – Rebate Computation Credits	17	

March 25, 2024

Westside Community Development District c/o Ms. Katie Costa
Director of Operations – Accounting Division Government Management Services – CF, LLC 6200 Lee Vista Boulevard, Suite 300
Orlando, FL 32822

Re:	$3,490,000 Westside Community Development District (Osceola County, Florida),
Special Assessment Revenue Bonds, Series 2018 (Solara Phase 1 Assessment Area)	

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 our next Report as of February 28, 2025. Thank you and should you have any questions, please do not hesitate to contact us.

Very truly yours,

Michael J. Scarfo
Senior Vice President	Trong M. Tran
Assistant Vice President	
SUMMARY OF REBATE COMPUTATIONS
Our computations, contained in the attached schedules, are summarized as follows: For the February 27, 2028 Computation Date
Reflecting Activity from February 27, 2018 through February 29, 2024

Fund Description	Taxable Inv Yield	Net Income	Rebatable Arbitrage	
Project Fund	0.287309%	9.35	(249.76)	
Debt Service Reserve Fund	1.014935%	7,145.60	(41,405.49)	
Capitalized Interest Fund	0.264001%	178.64	(5,369.91)	
Totals	0.944737%	$7,333.59	$(47,025.16)	
Bond Yield	5.169741%			
Rebate Computation Credits	(15,485.05)			
Net Rebatable Arbitrage	$(62,510.21)			

Based upon our computations, no rebate liability exists.
SUMMARY OF COMPUTATIONAL INFORMATION AND DEFINITIONS
COMPUTATIONAL INFORMATION

For purposes of computing Rebatable Arbitrage, investment activity is reflected from February 27, 2018, the date of the closing, to February 29, 2024, the Computation Period. All nonpurpose payments and receipts are future valued to the Computation Date of February 27, 2028.

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 February 27, 2018 and February 29, 2024, 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 1/12th of the principal and interest payments on the issue for the immediately preceding bond year.
We have reviewed the Debt Service Fund and have determined that the funds deposited have functioned as a bona fide debt service fund and are not subject to the rebate requirement.

DEFINITIONS

Computation Date
February 27, 2028.

Computation Period
The period beginning on February 27, 2018, the date of the closing, and ending on February 29, 2024.

Bond Year
Each one-year period (or shorter period from the date of issue) that ends at the close of business on the day in the calendar year that is selected by the Issuer. If no day is selected by the Issuer before the earlier of the final maturity date of the issue or the date that is five years after the date of issue, each bond year ends at the close of business on the anniversary date of the issuance.
Bond Yield
The discount rate that, when used in computing the present value of all the unconditionally payable payments of principal and interest with respect to the Bonds, produces an amount equal to the present value of the issue price of the Bonds. Present value is computed as of the date of issue of the Bonds.

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

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

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

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

Fund / Account	Account Number	
Project Fund	243134005	
Debt Service Reserve Fund	243134003	
Sinking Fund	243134002	
Interest Fund	243134001	
METHODOLOGY

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

Investment Yield and Rebate Amount
The methodology used to calculate the Rebatable Arbitrage, as of February 29, 2024, was to calculate the future value of the disbursements from all funds, subject to rebate, and the value of the remaining bond proceeds, at the yield on the Bonds, to February 27, 2028. 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 February 27, 2028, is the Rebatable Arbitrage.
$3,490,000
Westside Community Development District (Osceola County, Florida)
Special Assessment Revenue Bonds, Series 2018 (Solara Phase 1 Assessment Area)
Delivered: February 27, 2018

Par Amount	$3,490,000.00	
Net Original Issue Discount	-17,150.00	
Total	$3,472,850.00	

Project Fund	$2,973,656.67	
Debt Service Reserve Fund	115,065.00	
Capitalized Interest Fund	120,678.33	
Underwriter’s Discount	263,450.00	
Total	$3,472,850.00	

PROOF OF ARBITRAGE YIELD
$3,490,000
Westside Community Development District (Osceola County, Florida)
Special Assessment Revenue Bonds, Series 2018 (Solara Phase 1 Assessment Area)

Date	

Debt Service	Present Value to 02/27/2018
@ 5.1697411960%	
05/01/2018	31,653.33	31,367.41	
11/01/2018	89,025.00	85,997.92	
05/01/2019	139,025.00	130,913.83	
11/01/2019	87,775.00	80,571.26	
05/01/2020	142,775.00	127,755.08	
11/01/2020	86,400.00	75,362.70	
05/01/2021	141,400.00	120,228.88	
11/01/2021	85,025.00	70,472.99	
05/01/2022	145,025.00	117,175.18	
11/01/2022	83,525.00	65,784.85	
05/01/2023	143,525.00	110,192.91	
11/01/2023	82,025.00	61,388.79	
05/01/2024	147,025.00	107,263.18	
11/01/2024	80,400.00	57,178.43	
05/01/2025	150,400.00	104,265.51	
11/01/2025	78,650.00	53,150.61	
05/01/2026	148,650.00	97,924.45	
11/01/2026	76,900.00	49,382.07	
05/01/2027	151,900.00	95,086.17	
11/01/2027	75,025.00	45,780.68	
05/01/2028	155,025.00	92,213.54	
11/01/2028	73,025.00	42,342.96	
05/01/2029	158,025.00	89,320.70	
11/01/2029	70,900.00	39,065.13	
05/01/2030	160,900.00	86,420.30	
11/01/2030	68,650.00	35,943.22	
05/01/2031	163,650.00	83,523.58	
11/01/2031	66,275.00	32,973.08	
05/01/2032	166,275.00	80,640.54	
11/01/2032	63,775.00	30,150.44	
05/01/2033	168,775.00	77,780.00	
11/01/2033	61,150.00	27,470.90	
05/01/2034	171,150.00	74,949.73	
11/01/2034	58,400.00	24,930.03	
05/01/2035	173,400.00	72,156.53	
11/01/2035	55,525.00	22,523.29	
05/01/2036	175,525.00	69,406.30	
11/01/2036	52,525.00	20,246.16	
05/01/2037	177,525.00	66,704.14	
11/01/2037	49,400.00	18,094.10	
05/01/2038	179,400.00	64,054.42	
11/01/2038	46,150.00	16,062.57	
05/01/2039	186,150.00	63,157.23	
11/01/2039	42,510.00	14,059.43	
05/01/2040	187,510.00	60,453.00	
11/01/2040	38,740.00	12,175.02	
05/01/2041	193,740.00	59,353.46	
11/01/2041	34,710.00	10,365.69	
05/01/2042	199,710.00	58,137.98	
11/01/2042	30,420.00	8,632.49	
05/01/2043	200,420.00	55,441.45	
11/01/2043	26,000.00	7,011.06	
05/01/2044	206,000.00	54,149.46	
11/01/2044	21,320.00	5,462.99	
05/01/2045	211,320.00	52,783.83	
11/01/2045	16,380.00	3,988.33	
05/01/2046	216,380.00	51,358.31	

PROOF OF ARBITRAGE YIELD
$3,490,000
Westside Community Development District (Osceola County, Florida)
Special Assessment Revenue Bonds, Series 2018 (Solara Phase 1 Assessment Area)

Date	

Debt Service	Present Value to 02/27/2018
@ 5.1697411960%	
11/01/2046	11,180.00	2,586.74	
05/01/2047	221,180.00	49,885.33	
11/01/2047	5,720.00	1,257.59	
05/01/2048	225,720.00	48,376.05	
	6,956,663.33	3,472,850.00	
	
Proceeds Summary		

Delivery date	02/27/2018	
Par Value	3,490,000.00	
Premium (Discount)	-17,150.00	
Target for yield calculation	3,472,850.00	

BOND DEBT SERVICE
$3,490,000
Westside Community Development District (Osceola County, Florida)
Special Assessment Revenue Bonds, Series 2018 (Solara Phase 1 Assessment Area)

Period Ending	Principal	Coupon	Interest	Debt Service	Annual Debt Service	
02/27/2018						
05/01/2018			31,653.33	31,653.33	31,653.33	
11/01/2018			89,025.00	89,025.00		
05/01/2019	50,000	5.000%	89,025.00	139,025.00	228,050.00	
11/01/2019			87,775.00	87,775.00		
05/01/2020	55,000	5.000%	87,775.00	142,775.00	230,550.00	
11/01/2020			86,400.00	86,400.00		
05/01/2021	55,000	5.000%	86,400.00	141,400.00	227,800.00	
11/01/2021			85,025.00	85,025.00		
05/01/2022	60,000	5.000%	85,025.00	145,025.00	230,050.00	
11/01/2022			83,525.00	83,525.00		
05/01/2023	60,000	5.000%	83,525.00	143,525.00	227,050.00	
11/01/2023			82,025.00	82,025.00		
05/01/2024	65,000	5.000%	82,025.00	147,025.00	229,050.00	
11/01/2024			80,400.00	80,400.00		
05/01/2025	70,000	5.000%	80,400.00	150,400.00	230,800.00	
11/01/2025			78,650.00	78,650.00		
05/01/2026	70,000	5.000%	78,650.00	148,650.00	227,300.00	
11/01/2026			76,900.00	76,900.00		
05/01/2027	75,000	5.000%	76,900.00	151,900.00	228,800.00	
11/01/2027			75,025.00	75,025.00		
05/01/2028	80,000	5.000%	75,025.00	155,025.00	230,050.00	
11/01/2028			73,025.00	73,025.00		
05/01/2029	85,000	5.000%	73,025.00	158,025.00	231,050.00	
11/01/2029			70,900.00	70,900.00		
05/01/2030	90,000	5.000%	70,900.00	160,900.00	231,800.00	
11/01/2030			68,650.00	68,650.00		
05/01/2031	95,000	5.000%	68,650.00	163,650.00	232,300.00	
11/01/2031			66,275.00	66,275.00		
05/01/2032	100,000	5.000%	66,275.00	166,275.00	232,550.00	
11/01/2032			63,775.00	63,775.00		
05/01/2033	105,000	5.000%	63,775.00	168,775.00	232,550.00	
11/01/2033			61,150.00	61,150.00		
05/01/2034	110,000	5.000%	61,150.00	171,150.00	232,300.00	
11/01/2034			58,400.00	58,400.00		
05/01/2035	115,000	5.000%	58,400.00	173,400.00	231,800.00	
11/01/2035			55,525.00	55,525.00		
05/01/2036	120,000	5.000%	55,525.00	175,525.00	231,050.00	
11/01/2036			52,525.00	52,525.00		
05/01/2037	125,000	5.000%	52,525.00	177,525.00	230,050.00	
11/01/2037			49,400.00	49,400.00		
05/01/2038	130,000	5.000%	49,400.00	179,400.00	228,800.00	
11/01/2038			46,150.00	46,150.00		
05/01/2039	140,000	5.200%	46,150.00	186,150.00	232,300.00	
11/01/2039			42,510.00	42,510.00		
05/01/2040	145,000	5.200%	42,510.00	187,510.00	230,020.00	
11/01/2040			38,740.00	38,740.00		
05/01/2041	155,000	5.200%	38,740.00	193,740.00	232,480.00	
11/01/2041			34,710.00	34,710.00		
05/01/2042	165,000	5.200%	34,710.00	199,710.00	234,420.00	
11/01/2042			30,420.00	30,420.00		
05/01/2043	170,000	5.200%	30,420.00	200,420.00	230,840.00	
11/01/2043			26,000.00	26,000.00		
05/01/2044	180,000	5.200%	26,000.00	206,000.00	232,000.00	
11/01/2044			21,320.00	21,320.00		
05/01/2045	190,000	5.200%	21,320.00	211,320.00	232,640.00	
11/01/2045			16,380.00	16,380.00		
05/01/2046	200,000	5.200%	16,380.00	216,380.00	232,760.00	

BOND DEBT SERVICE
$3,490,000
Westside Community Development District (Osceola County, Florida)
Special Assessment Revenue Bonds, Series 2018 (Solara Phase 1 Assessment Area)

Period Ending	Principal	Coupon	Interest	Debt Service	Annual Debt Service	
11/01/2046			11,180.00	11,180.00		
05/01/2047	210,000	5.200%	11,180.00	221,180.00	232,360.00	
11/01/2047			5,720.00	5,720.00		
05/01/2048	220,000	5.200%	5,720.00	225,720.00	231,440.00	
	3,490,000		3,466,663.33	6,956,663.33	6,956,663.33	

	ARBITRAGE REBATE CALCULATION DETAIL REPORT		
	
RECEIPTS	FUTURE VALUE @ BOND YIELD OF	
DATE	DESCRIPTION	(PAYMENTS)	(5.169741%)	
02/27/18	Beg Bal	-2,973,656.67	-4,954,012.80	
02/27/18	2,973,656.67	4,954,012.80	
06/04/18	-2,625.42	-4,314.12	
08/29/19	2,633.16	4,062.29	
02/27/23	de minimis	1.61	2.08	
02/27/28	TOTALS:	9.35	-249.76	

ISSUE DATE:	02/27/18	
REBATABLE ARBITRAGE:	
-249.76	
COMP DATE:	02/27/28	NET INCOME:	9.35	
BOND YIELD: 5.169741%	TAX INV YIELD:	0.287309%	

ARBITRAGE REBATE CALCULATION DETAIL REPORT
FUTURE VALUE @
RECEIPTS	BOND YIELD OF
DATE	DESCRIPTION	(PAYMENTS)	(5.169741%)

02/27/18	Beg	Bal	-115,065.00	-191,694.45	
03/02/18			1.26	2.10	
04/03/18			19.55	32.40	
05/02/18			23.49	38.77	
06/04/18			24.43	40.14	
07/03/18			23.64	38.69	
08/02/18			29.16	47.52	
09/05/18			29.32	47.56	
10/02/18			28.37	45.84	
11/02/18			29.32	47.18	
12/04/18			28.37	45.44	
01/03/19			29.32	46.77	
02/04/19			29.32	46.57	
03/04/19			26.48	41.88	
04/02/19			29.32	46.19	
05/02/19			28.37	44.50	
06/04/19			29.32	45.78	
07/02/19			28.37	44.12	
08/02/19			24.43	37.83	
09/04/19			19.55	30.14	
10/02/19			17.02	26.13	
11/04/19			14.66	22.41	
12/03/19			14.19	21.60	
01/03/20			14.66	22.22	
02/04/20			14.62	22.06	
03/03/20			12.10	18.19	
04/02/20			5.45	8.16	
05/04/20			0.94	1.40	
06/02/20			0.97	1.44	
07/02/20			0.57	0.84	
08/04/20			0.53	0.78	
09/02/20			0.49	0.72	
10/02/20			0.47	0.69	
11/03/20			0.49	0.71	
12/02/20			0.47	0.68	
01/05/21			0.49	0.71	
02/02/21			0.49	0.70	
03/02/21			0.44	0.63	
04/02/21			0.49	0.70	
05/04/21			0.47	0.67	
06/02/21			0.49	0.69	
07/02/21			0.47	0.66	
08/03/21			0.49	0.69	
09/02/21			0.49	0.68	
10/04/21			0.47	0.65	
11/02/21			0.49	0.68	
12/02/21			0.47	0.65	

	ARBITRAGE REBATE CALCULATION DETAIL REPORT		
	
RECEIPTS	FUTURE VALUE @ BOND YIELD OF	
DATE	DESCRIPTION	(PAYMENTS)	(5.169741%)	
01/04/22	0.49	0.67	
02/02/22	0.49	0.67	
03/02/22	0.44	0.60	
04/04/22	0.49	0.66	
05/03/22	0.47	0.63	
06/02/22	0.49	0.66	
07/05/22	0.47	0.63	
08/02/22	0.49	0.65	
09/02/22	75.90	100.43	
10/04/22	141.86	186.85	
11/02/22	174.02	228.30	
12/02/22	184.42	240.92	
01/04/23	215.00	279.60	
02/02/23	228.71	296.25	
03/02/23	207.43	267.55	
04/04/23	279.94	359.43	
05/02/23	349.29	446.70	
06/02/23	361.59	460.47	
07/05/23	359.38	455.52	
08/02/23	418.81	528.82	
09/05/23	522.84	657.09	
10/03/23	505.97	633.37	
11/02/23	522.91	651.89	
12/04/23	502.34	623.41	
01/03/24	516.28	638.08	
02/02/24	511.66	629.78	
02/29/24	Bal	115,065.00	141,086.87	
02/29/24	Acc	478.65	586.90	
02/27/28	TOTALS:	7,145.60	-41,405.49	

ISSUE DATE:	02/27/18	
REBATABLE ARBITRAGE:	
-41,405.49	
COMP DATE:	02/27/28	NET INCOME:	7,145.60	
BOND YIELD: 5.169741%	TAX INV YIELD:	1.014935%	

ARBITRAGE REBATE CALCULATION DETAIL REPORT
FUTURE VALUE @
RECEIPTS	BOND YIELD OF
DATE	DESCRIPTION	(PAYMENTS)	(5.169741%)

02/27/18	Beg	Bal	-120,678.33	-201,046.07	
03/02/18			1.32	2.20	
04/03/18			20.50	33.98	
05/01/18			31,653.33	52,257.06	
05/02/18			24.63	40.66	
06/04/18			18.90	31.06	
07/03/18			18.29	29.93	
08/02/18			22.56	36.77	
09/05/18			22.69	36.81	
10/02/18			21.95	35.47	
11/02/18			22.68	36.49	
11/08/18			89,025.00	143,127.54	
12/04/18			5.12	8.20	
02/27/28	TOTALS:	178.64	-5,369.91		

ISSUE DATE:	02/27/18	
REBATABLE ARBITRAGE:	
-5,369.91			
COMP DATE:	02/27/28	NET INCOME:	178.64			
BOND YIELD: 5.169741%	TAX INV YIELD:	0.264001%			

	ARBITRAGE REBATE CALCULATION DETAIL REPORT		
	
RECEIPTS	FUTURE VALUE @ BOND YIELD OF	
DATE	DESCRIPTION	(PAYMENTS)	(5.169741%)	
02/27/19	-1,730.00	-2,738.71	
02/27/20	-1,760.00	-2,647.56	
02/27/21	-1,780.00	-2,544.41	
02/27/22	-1,830.00	-2,485.71	
02/27/23	-1,960.00	-2,529.82	
02/27/24	-2,070.00	-2,538.85	
02/27/28	TOTALS:	-11,130.00	-15,485.05	

ISSUE DATE:	02/27/18	REBATABLE ARBITRAGE: -15,485.05 COMP DATE:	02/27/28
BOND YIELD: 5.169741%

REBATE REPORT
$1,860,000
Westside Community Development District
(Osceola County, Florida)
Special Assessment Revenue Bonds, Series 2019 (Windsor Parcel K)

Dated: December 6, 2019
Delivered: December 6, 2019

Rebate Report to the Computation Date December 6, 2024
Reflecting Activity To December 31, 2023

TABLE OF CONTENTS

AMTEC Opinion	3
Summary of Rebate Computations	4
Summary of Computational Information and Definitions	5
Methodology	7
Sources and Uses	8
Proof of Arbitrage Yield	9
Bond Debt Service	11
Arbitrage Rebate Calculation Detail Report – Acquisition & Construction Fund	13
Arbitrage Rebate Calculation Detail Report – Debt Service Reserve Fund	14
Arbitrage Rebate Calculation Detail Report – Capitalized Interest Fund	16
Arbitrage Rebate Calculation Detail Report – Costs of Issuance Account	17
Arbitrage Rebate Calculation Detail Report – Rebate Computation Credits	18

February 22, 2024

Westside Community Development District c/o Ms. Katie Costa
Director of Operations – Accounting Division Government Management Services – CF, LLC 6200 Lee Vista Blvd, Suite 300
Orlando, FL 32822

Re:	$1,860,000 Westside Community Development District (Osceola County, Florida), Special Assessment Revenue Bonds, Series 2019 (Windsor Parcel K)

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 our next Report as of December 6, 2024. Thank you and should you have any questions, please do not hesitate to contact us.

Very truly yours,

Michael J. Scarfo Senior Vice President
David G. Mancuso, CPA, MBA Vice President
SUMMARY OF REBATE COMPUTATIONS
Our computations, contained in the attached schedules, are summarized as follows: For the December 6, 2024 Computation Date
Reflecting Activity from December 6, 2019 through December 31, 2023

Fund Description	Taxable Inv Yield	Net Income	Rebatable Arbitrage	
Acquisition & Construction Fund	0.177495%	1,041.54	(26,577.26)	
Debt Service Reserve Fund	1.184010%	4,541.68	(11,933.02)	
Capitalized Interest Fund	0.060446%	27.48	(2,116.04)	
Costs of Issuance Account	0.000000%	0.00	0.00	
Totals	0.550070%	$5,610.70	$(40,626.32)	
Bond Yield	3.979551%			
Rebate Computation Credits	(8,082.66)			
Net Rebatable Arbitrage	$(48,708.98)			

Based upon our computations, no rebate liability exists.
SUMMARY OF COMPUTATIONAL INFORMATION AND DEFINITIONS
COMPUTATIONAL INFORMATION

For purposes of computing Rebatable Arbitrage, investment activity is reflected from December 6, 2019, the date of the closing, to December 31, 2023, the Computation Period. All nonpurpose payments and receipts are future valued to the Computation Date of December 6, 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 December 6, 2019 and December 31, 2023, 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 1/12th of the principal and interest payments on the issue for the immediately preceding bond year.
We have reviewed the Debt Service Fund and have determined that the funds deposited have functioned as a bona fide debt service fund and are not subject to the rebate requirement.

DEFINITIONS

Computation Date
December 6, 2024.

Computation Period
The period beginning on December 6, 2019, the date of the closing, and ending on December 31, 2023.

Bond Year
Each one-year period (or shorter period from the date of issue) that ends at the close of business on the day in the calendar year that is selected by the Issuer. If no day is selected by the Issuer before the earlier of the final maturity date of the issue or the date that is five years after the date of issue, each bond year ends at the close of business on the anniversary date of the issuance.
Bond Yield
The discount rate that, when used in computing the present value of all the unconditionally payable payments of principal and interest with respect to the Bonds, produces an amount equal to the present value of the issue price of the Bonds. Present value is computed as of the date of issue of the Bonds.

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

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

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

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

Fund	Account Number	
Acquisition & Construction Fund	228722005	
Revenue Account	228722000	
Interest Account	228722001	
Sinking Fund Account	228722002	
Debt Service Reserve Fund	228722003	
Prepayment Account	228722004	
METHODOLOGY

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

Investment Yield and Rebate Amount
The methodology used to calculate the Rebatable Arbitrage, as of December 31, 2023, 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 6, 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 December 6, 2024, is the Rebatable Arbitrage.
$1,860,000
Westside Community Development District (Osceola County, Florida)
Special Assessment Revenue Bonds, Series 2019 (Windsor Parcel K)
Delivered: December 6, 2019

Par Amount	$1,860,000.00	
Totals	$1,860,000.00	

Acquisition & Construction Fund	$1,472,398.61	
Debt Service Reserve Fund	92,850.00	
Capitalized Interest Fund	66,751.39	
Costs of Issuance Account	178,000.00	
Underwriter’s Discount	50,000.00	
Total	$1,860,000.00	

PROOF OF ARBITRAGE YIELD
$1,860,000
Westside Community Development District (Osceola County, Florida)
Special Assessment Revenue Bonds, Series 2019 (Windsor Parcel K)

Date	

Debt Service	Present Value to 12/06/2019
@ 3.9795513505%	
05/01/2020	29,781.39	29,312.45	
11/01/2020	36,970.00	35,677.96	
05/01/2021	36,970.00	34,981.89	
11/01/2021	36,970.00	34,299.41	
05/01/2022	36,970.00	33,630.25	
11/01/2022	36,970.00	32,974.14	
05/01/2023	36,970.00	32,330.82	
11/01/2023	36,970.00	31,700.06	
05/01/2024	36,970.00	31,081.61	
11/01/2024	36,970.00	30,475.22	
05/01/2025	36,970.00	29,880.66	
11/01/2025	36,970.00	29,297.71	
05/01/2026	36,970.00	28,726.12	
11/01/2026	36,970.00	28,165.69	
05/01/2027	36,970.00	27,616.19	
11/01/2027	36,970.00	27,077.41	
05/01/2028	36,970.00	26,549.14	
11/01/2028	36,970.00	26,031.18	
05/01/2029	36,970.00	25,523.32	
11/01/2029	36,970.00	25,025.37	
05/01/2030	36,970.00	24,537.14	
11/01/2030	36,970.00	24,058.43	
05/01/2031	36,970.00	23,589.06	
11/01/2031	36,970.00	23,128.85	
05/01/2032	36,970.00	22,677.61	
11/01/2032	36,970.00	22,235.18	
05/01/2033	41,970.00	24,749.91	
11/01/2033	36,875.00	21,321.12	
05/01/2034	41,875.00	23,739.75	
11/01/2034	36,780.00	20,444.50	
05/01/2035	41,780.00	22,770.71	
11/01/2035	36,685.00	19,603.79	
05/01/2036	41,685.00	21,841.10	
11/01/2036	36,590.00	18,797.52	
05/01/2037	41,590.00	20,949.34	
11/01/2037	36,495.00	18,024.29	
05/01/2038	126,495.00	61,255.01	
11/01/2038	34,785.00	16,515.95	
05/01/2039	149,785.00	69,730.58	
11/01/2039	32,600.00	14,880.45	
05/01/2040	152,600.00	68,296.15	
11/01/2040	30,200.00	13,252.32	
05/01/2041	155,200.00	66,775.96	
11/01/2041	27,700.00	11,685.61	
05/01/2042	157,700.00	65,229.92	
11/01/2042	25,100.00	10,179.64	
05/01/2043	160,100.00	63,663.89	
11/01/2043	22,400.00	8,733.60	
05/01/2044	162,400.00	62,083.28	
11/01/2044	19,600.00	7,346.63	
05/01/2045	164,600.00	60,493.00	
11/01/2045	16,700.00	6,017.76	
05/01/2046	171,700.00	60,664.18	
11/01/2046	13,600.00	4,711.34	
05/01/2047	173,600.00	58,965.57	
11/01/2047	10,400.00	3,463.58	
05/01/2048	175,400.00	57,275.00	

PROOF OF ARBITRAGE YIELD
$1,860,000
Westside Community Development District (Osceola County, Florida)
Special Assessment Revenue Bonds, Series 2019 (Windsor Parcel K)

Date	

Debt Service	Present Value to 12/06/2019
@ 3.9795513505%	
11/01/2048	7,100.00	2,273.20	
05/01/2049	182,100.00	57,165.26	
11/01/2049	3,600.00	1,108.07	
05/01/2050	183,600.00	55,409.17	
	3,705,421.39	1,860,000.00	
	
Proceeds Summary		

Delivery date	12/06/2019	
Par Value	1,860,000.00	
Target for yield calculation	1,860,000.00	

BOND DEBT SERVICE
$1,860,000
Westside Community Development District (Osceola County, Florida)
Special Assessment Revenue Bonds, Series 2019 (Windsor Parcel K)

Period Ending	Principal	Coupon	Interest	Debt Service	Annual Debt Service	
12/06/2019						
05/01/2020			29,781.39	29,781.39	29,781.39	
11/01/2020			36,970.00	36,970.00		
05/01/2021			36,970.00	36,970.00	73,940.00	
11/01/2021			36,970.00	36,970.00		
05/01/2022			36,970.00	36,970.00	73,940.00	
11/01/2022			36,970.00	36,970.00		
05/01/2023			36,970.00	36,970.00	73,940.00	
11/01/2023			36,970.00	36,970.00		
05/01/2024			36,970.00	36,970.00	73,940.00	
11/01/2024			36,970.00	36,970.00		
05/01/2025			36,970.00	36,970.00	73,940.00	
11/01/2025			36,970.00	36,970.00		
05/01/2026			36,970.00	36,970.00	73,940.00	
11/01/2026			36,970.00	36,970.00		
05/01/2027			36,970.00	36,970.00	73,940.00	
11/01/2027			36,970.00	36,970.00		
05/01/2028			36,970.00	36,970.00	73,940.00	
11/01/2028			36,970.00	36,970.00		
05/01/2029			36,970.00	36,970.00	73,940.00	
11/01/2029			36,970.00	36,970.00		
05/01/2030			36,970.00	36,970.00	73,940.00	
11/01/2030			36,970.00	36,970.00		
05/01/2031			36,970.00	36,970.00	73,940.00	
11/01/2031			36,970.00	36,970.00		
05/01/2032			36,970.00	36,970.00	73,940.00	
11/01/2032			36,970.00	36,970.00		
05/01/2033	5,000	3.800%	36,970.00	41,970.00	78,940.00	
11/01/2033			36,875.00	36,875.00		
05/01/2034	5,000	3.800%	36,875.00	41,875.00	78,750.00	
11/01/2034			36,780.00	36,780.00		
05/01/2035	5,000	3.800%	36,780.00	41,780.00	78,560.00	
11/01/2035			36,685.00	36,685.00		
05/01/2036	5,000	3.800%	36,685.00	41,685.00	78,370.00	
11/01/2036			36,590.00	36,590.00		
05/01/2037	5,000	3.800%	36,590.00	41,590.00	78,180.00	
11/01/2037			36,495.00	36,495.00		
05/01/2038	90,000	3.800%	36,495.00	126,495.00	162,990.00	
11/01/2038			34,785.00	34,785.00		
05/01/2039	115,000	3.800%	34,785.00	149,785.00	184,570.00	
11/01/2039			32,600.00	32,600.00		
05/01/2040	120,000	4.000%	32,600.00	152,600.00	185,200.00	
11/01/2040			30,200.00	30,200.00		
05/01/2041	125,000	4.000%	30,200.00	155,200.00	185,400.00	
11/01/2041			27,700.00	27,700.00		
05/01/2042	130,000	4.000%	27,700.00	157,700.00	185,400.00	
11/01/2042			25,100.00	25,100.00		
05/01/2043	135,000	4.000%	25,100.00	160,100.00	185,200.00	
11/01/2043			22,400.00	22,400.00		
05/01/2044	140,000	4.000%	22,400.00	162,400.00	184,800.00	
11/01/2044			19,600.00	19,600.00		
05/01/2045	145,000	4.000%	19,600.00	164,600.00	184,200.00	
11/01/2045			16,700.00	16,700.00		
05/01/2046	155,000	4.000%	16,700.00	171,700.00	188,400.00	
11/01/2046			13,600.00	13,600.00		
05/01/2047	160,000	4.000%	13,600.00	173,600.00	187,200.00	
11/01/2047			10,400.00	10,400.00		
05/01/2048	165,000	4.000%	10,400.00	175,400.00	185,800.00	

BOND DEBT SERVICE
$1,860,000
Westside Community Development District (Osceola County, Florida)
Special Assessment Revenue Bonds, Series 2019 (Windsor Parcel K)

Period Ending	Principal	Coupon	Interest	Debt Service	Annual Debt Service	
11/01/2048			7,100.00	7,100.00		
05/01/2049	175,000	4.000%	7,100.00	182,100.00	189,200.00	
11/01/2049			3,600.00	3,600.00		
05/01/2050	180,000	4.000%	3,600.00	183,600.00	187,200.00	
	1,860,000		1,845,421.39	3,705,421.39	3,705,421.39	

	ARBITRAGE REBATE CALCULATION DETAIL REPORT		
	
RECEIPTS	FUTURE VALUE @ BOND YIELD OF	
DATE	DESCRIPTION	(PAYMENTS)	(3.979551%)	
12/06/19	Beg Bal	-1,472,398.61	-1,793,047.37	
04/02/20	-12,632.61	-15,189.56	
04/20/20	1,472,743.00	1,767,353.37	
11/12/20	3,500.00	4,108.30	
12/31/23	MMkt Bal	9,785.81	10,152.41	
12/31/23	MMkt Acc	43.95	45.60	
12/06/24	TOTALS:	1,041.54	-26,577.26	

ISSUE DATE:	12/06/19	
REBATABLE ARBITRAGE:	
-26,577.26	
COMP DATE:	12/06/24	NET INCOME:	1,041.54	
BOND YIELD: 3.979551%	TAX INV YIELD:	0.177495%	

ARBITRAGE REBATE CALCULATION DETAIL REPORT
FUTURE VALUE @
RECEIPTS	BOND YIELD OF
DATE	DESCRIPTION	(PAYMENTS)	(3.979551%)

12/06/19	Beg	Bal	-92,850.00	-113,070.23	
01/03/20			9.92	12.04	
02/04/20			11.80	14.28	
03/03/20			9.77	11.78	
04/02/20			4.40	5.29	
05/04/20			0.76	0.91	
06/02/20			0.79	0.94	
07/02/20			0.46	0.55	
08/04/20			0.43	0.51	
09/02/20			0.39	0.46	
10/02/20			0.38	0.45	
11/03/20			0.39	0.46	
12/02/20			0.34	0.40	
01/05/21			0.34	0.40	
02/02/21			0.39	0.45	
03/02/21			0.36	0.42	
04/02/21			0.39	0.45	
05/04/21			0.38	0.44	
06/02/21			0.39	0.45	
07/02/21			0.38	0.43	
08/03/21			0.39	0.44	
09/02/21			0.39	0.44	
10/04/21			0.38	0.43	
11/02/21			0.39	0.44	
12/02/21			0.38	0.43	
01/04/22			0.39	0.44	
02/02/22			0.39	0.44	
03/02/22			0.36	0.40	
04/04/22			0.39	0.43	
05/03/22			0.38	0.42	
06/02/22			0.39	0.43	
07/05/22			0.38	0.42	
08/02/22			0.39	0.43	
09/02/22			61.24	66.95	
10/04/22			114.47	124.70	
11/02/22			140.42	152.50	
12/02/22			148.81	161.08	
01/04/23			173.49	187.14	
02/02/23			184.56	198.47	
03/02/23			167.38	179.41	
04/04/23			225.89	241.28	
05/02/23			281.86	300.14	
06/02/23			291.78	309.68	
07/05/23			290.00	306.68	
08/02/23			337.95	356.34	
09/05/23			421.90	443.25	
10/03/23			408.29	427.64	

	ARBITRAGE REBATE CALCULATION DETAIL REPORT		
	
RECEIPTS	FUTURE VALUE @ BOND YIELD OF	
DATE	DESCRIPTION	(PAYMENTS)	(3.979551%)	
11/02/23	421.95	440.55	
12/04/23	405.36	421.74	
12/31/23	MMkt Bal	92,850.00	96,328.39	
12/31/23	MMkt Acc	418.87	434.56	
12/06/24	TOTALS:	4,541.68	-11,933.02	

ISSUE DATE:	12/06/19	
REBATABLE ARBITRAGE:	
-11,933.02	
COMP DATE:	12/06/24	NET INCOME:	4,541.68	
BOND YIELD: 3.979551%	TAX INV YIELD:	1.184010%	

ARBITRAGE REBATE CALCULATION DETAIL REPORT
FUTURE VALUE @
RECEIPTS	BOND YIELD OF
DATE	DESCRIPTION	(PAYMENTS)	(3.979551%)

12/06/19	Beg	Bal	-66,751.39	-81,288.05	
01/03/20			7.13	8.66	
02/04/20			8.48	10.26	
03/03/20			7.02	8.47	
04/02/20			3.16	3.80	
05/01/20			29,781.39	35,695.91	
05/04/20			0.55	0.66	
06/02/20			0.31	0.37	
07/02/20			0.18	0.21	
08/04/20			0.17	0.20	
09/02/20			0.16	0.19	
10/02/20			0.15	0.18	
11/02/20			36,970.00	43,442.90	
11/03/20			0.16	0.19	
12/02/20			0.01	0.01	
12/06/24	TOTALS:	27.48	-2,116.04		

ISSUE DATE:	12/06/19	
REBATABLE ARBITRAGE:	
-2,116.04			
COMP DATE:	12/06/24	NET INCOME:	27.48			
BOND YIELD: 3.979551%	TAX INV YIELD:	0.060446%			

ARBITRAGE REBATE CALCULATION DETAIL REPORT
FUTURE VALUE @
RECEIPTS	BOND YIELD OF
DATE	DESCRIPTION	(PAYMENTS)	(3.979551%)

12/06/19	Beg	Bal	-178,000.00	-216,763.61	
12/06/19			15,000.00	18,266.60	
12/06/19			12,500.00	15,222.16	
12/06/19			3,500.00	4,262.21	
12/06/19			37,500.00	45,666.49	
12/06/19			42,500.00	51,755.36	
12/06/19			3,500.00	4,262.21	
12/06/19			8,000.00	9,742.18	
12/06/19			2,500.00	3,044.43	
12/06/19			5,425.00	6,606.42	
12/06/19			6,500.00	7,915.52	
12/06/19			37,500.00	45,666.49	
12/06/19			3,575.00	4,353.54	
12/06/24	TOTALS:	0.00	0.00		

ISSUE DATE:	12/06/19	
REBATABLE ARBITRAGE:	
0.00			
COMP DATE:	12/06/24	NET INCOME:	0.00			
BOND YIELD: 3.979551%	TAX INV YIELD:	0.000000%			

	ARBITRAGE REBATE CALCULATION DETAIL REPORT		
	
RECEIPTS	FUTURE VALUE @ BOND YIELD OF	
DATE	DESCRIPTION	(PAYMENTS)	(3.979551%)	
12/06/20	-1,760.00	-2,060.47	
12/06/21	-1,780.00	-2,003.36	
12/06/22	-1,830.00	-1,980.06	
12/06/23	-1,960.00	-2,038.78	
12/06/24	TOTALS:	-7,330.00	-8,082.66	

ISSUE DATE:	12/06/19	REBATABLE ARBITRAGE: -8,082.66 COMP DATE:	12/06/24
BOND YIELD: 3.979551%

REBATE REPORT
$1,835,000
Westside Community Development District
(Osceola County, Florida)
Special Assessment Revenue Bonds, Series 2022-1 (Assessment Area One)

Dated: November 22, 2022
Delivered: November 22, 2022

Rebate Report to the Computation Date June 15, 2027
Reflecting Activity To December 31, 2023

TABLE OF CONTENTS

AMTEC Opinion	3
Summary of Rebate Computations	4
Summary of Computational Information and Definitions	5
Methodology	7
Sources and Uses	8
Proof of Arbitrage Yield	9
Bond Debt Service	11
Arbitrage Rebate Calculation Detail Report – Acquisition & Construction Fund	12
Arbitrage Rebate Calculation Detail Report – Debt Service Reserve Fund	13
Arbitrage Rebate Calculation Detail Report – Capitalized Interest Fund	14
Arbitrage Rebate Calculation Detail Report – Costs of Issuance Account	15
Arbitrage Rebate Calculation Detail Report – Rebate Computation Credit	16

February 22, 2024

Westside Community Development District c/o Ms. Katie Costa
Director of Operations – Accounting Division Government Management Services – CF, LLC 6200 Lee Vista Blvd, Suite 300
Orlando, FL 32822

Re:	$1,835,000 Westside Community Development District (Osceola County, Florida), Special Assessment Revenue Bonds, Series 2022-1 (Assessment Area One)

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 our next Report as of June 30, 2024. Thank you and should you have any questions, please do not hesitate to contact us.

Very truly yours,

Michael J. Scarfo Senior Vice President
David G. Mancuso, CPA, MBA Vice President
SUMMARY OF REBATE COMPUTATIONS
Our computations, contained in the attached schedules, are summarized as follows: For the June 15, 2027 Computation Date
Reflecting Activity from November 22, 2022 through December 31, 2023

Fund Description	Taxable Inv Yield	Net Income	Rebatable Arbitrage	
Acquisition & Construction Fund	3.988944%	67,143.86	(46,499.76)	
Debt Service Reserve Fund	3.974331%	5,443.38	(3,810.42)	
Capitalized Interest Fund	3.410197%	2,575.65	(2,677.03)	
Costs of Issuance Account	2.313982%	101.38	(219.44)	
Totals	3.960827%	$75,264.27	$(53,206.65)	
Bond Yield	6.200407%			
Rebate Computation Credit	(2,502.26)			
Net Rebatable Arbitrage	$(55,708.91)			

Based upon our computations, no rebate liability exists.
SUMMARY OF COMPUTATIONAL INFORMATION AND DEFINITIONS
COMPUTATIONAL INFORMATION

For purposes of computing Rebatable Arbitrage, investment activity is reflected from November 22, 2022, the date of the closing, to December 31, 2023, the Computation Period. All nonpurpose payments and receipts are future valued to the Computation Date of June 15, 2027.

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 November 22, 2022 and December 31, 2023, the District made periodic payments into the Sinking Fund and Interest Account that were used, along with the interest earned, to provide the required debt service payments.
Under Section 148(f)(4)(A), the rebate requirement does not apply to amounts in certain bona fide debt service funds. The Regulations define a bona fide debt service fund as one that is used primarily to achieve a proper matching of revenues with principal and interest payments within each bond year. The fund must be depleted at least once each bond year, except for a reasonable carryover amount not to exceed the greater of the earnings on the fund for the immediately preceding bond year or 1/12th of the principal and interest payments on the issue for the immediately preceding bond year.
We have reviewed the Sinking Fund and Interest Account 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
June 15, 2027.

Computation Period
The period beginning on November 22, 2022, the date of the closing, and ending on December 31, 2023.
Bond Year
Each one-year period (or shorter period from the date of issue) that ends at the close of business on the day in the calendar year that is selected by the Issuer. If no day is selected by the Issuer before the earlier of the final maturity date of the issue or the date that is five years after the date of issue, each bond year ends at the close of business on the anniversary date of the issuance.
Bond Yield
The discount rate that, when used in computing the present value of all the unconditionally payable payments of principal and interest with respect to the Bonds, produces an amount equal to the present value of the issue price of the Bonds. Present value is computed as of the date of issue of the Bonds.

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

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

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

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

Fund	Account Number	
Revenue	235968000	
Interest	235968001	
Sinking Fund	235968002	
Prepayment	235968003	
Debt Service Reserve	235968004	
Acquisition & Construction	235968005	
Costs of Issuance	235968006	
METHODOLOGY

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

Investment Yield and Rebate Amount
The methodology used to calculate the Rebatable Arbitrage, as of December 31, 2023, 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 June 15, 2027. 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 June 15, 2027, is the Rebatable Arbitrage.
$1,835,000
Westside Community Development District (Osceola County, Florida)
Special Assessment Revenue Bonds, Series 2022-1 (Assessment Area One)
Delivered: November 22, 2022

Par Amount	$1,835,000.00	
Totals	$1,835,000.00	

Acquisition & Construction Fund	$1,499,294.27	
Debt Service Reserve Fund	124,025.00	
Capitalized Interest Fund	107,133.42	
Costs of Issuance Account	67,847.31	
Underwriter’s Discount	36,700.00	
Total	$1,835,000.00	

PROOF OF ARBITRAGE YIELD
$1,835,000
Westside Community Development District (Osceola County, Florida)
Special Assessment Revenue Bonds, Series 2022-1 (Assessment Area One)

Date	

Debt Service	Present Value to 11/22/2022
@ 6.2004069580%	
05/01/2023	50,248.42	48,911.37	
11/01/2023	56,885.00	53,706.35	
05/01/2024	56,885.00	52,091.41	
11/01/2024	56,885.00	50,525.03	
05/01/2025	56,885.00	49,005.76	
11/01/2025	56,885.00	47,532.16	
05/01/2026	56,885.00	46,102.88	
11/01/2026	56,885.00	44,716.57	
05/01/2027	56,885.00	43,371.96	
11/01/2027	56,885.00	42,067.77	
05/01/2028	56,885.00	40,802.80	
11/01/2028	56,885.00	39,575.87	
05/01/2029	56,885.00	38,385.83	
11/01/2029	56,885.00	37,231.57	
05/01/2030	56,885.00	36,112.03	
11/01/2030	56,885.00	35,026.15	
05/01/2031	56,885.00	33,972.92	
11/01/2031	56,885.00	32,951.36	
05/01/2032	56,885.00	31,960.52	
11/01/2032	56,885.00	30,999.47	
05/01/2033	56,885.00	30,067.32	
11/01/2033	56,885.00	29,163.20	
05/01/2034	56,885.00	28,286.27	
11/01/2034	56,885.00	27,435.71	
05/01/2035	56,885.00	26,610.72	
11/01/2035	56,885.00	25,810.54	
05/01/2036	56,885.00	25,034.42	
11/01/2036	56,885.00	24,281.64	
05/01/2037	56,885.00	23,551.50	
11/01/2037	56,885.00	22,843.31	
05/01/2038	56,885.00	22,156.42	
11/01/2038	56,885.00	21,490.18	
05/01/2039	191,885.00	70,311.07	
11/01/2039	52,700.00	18,729.83	
05/01/2040	197,700.00	68,150.70	
11/01/2040	48,205.00	16,117.45	
05/01/2041	203,205.00	65,899.03	
11/01/2041	43,400.00	13,651.33	
05/01/2042	208,400.00	63,580.40	
11/01/2042	38,285.00	11,329.08	
05/01/2043	213,285.00	61,216.27	
11/01/2043	32,860.00	9,147.76	
05/01/2044	217,860.00	58,825.41	
11/01/2044	27,125.00	7,103.91	
05/01/2045	227,125.00	57,694.36	
11/01/2045	20,925.00	5,155.54	
05/01/2046	230,925.00	55,184.91	
11/01/2046	14,415.00	3,341.22	
05/01/2047	239,415.00	53,824.71	
11/01/2047	7,440.00	1,622.35	
05/01/2048	247,440.00	52,333.67	
	4,276,278.42	1,835,000.00	

PROOF OF ARBITRAGE YIELD
$1,835,000
Westside Community Development District (Osceola County, Florida)
Special Assessment Revenue Bonds, Series 2022-1 (Assessment Area One)

Proceeds Summary		

Delivery date	
11/22/2022	
Par Value	1,835,000.00	
Target for yield calculation	1,835,000.00	

BOND DEBT SERVICE
$1,835,000
Westside Community Development District (Osceola County, Florida)
Special Assessment Revenue Bonds, Series 2022-1 (Assessment Area One)

Period Ending	Principal	Coupon	Interest	Debt Service	Annual Debt Service	
11/22/2022						
05/01/2023			50,248.42	50,248.42	50,248.42	
11/01/2023			56,885.00	56,885.00		
05/01/2024			56,885.00	56,885.00	113,770.00	
11/01/2024			56,885.00	56,885.00		
05/01/2025			56,885.00	56,885.00	113,770.00	
11/01/2025			56,885.00	56,885.00		
05/01/2026			56,885.00	56,885.00	113,770.00	
11/01/2026			56,885.00	56,885.00		
05/01/2027			56,885.00	56,885.00	113,770.00	
11/01/2027			56,885.00	56,885.00		
05/01/2028			56,885.00	56,885.00	113,770.00	
11/01/2028			56,885.00	56,885.00		
05/01/2029			56,885.00	56,885.00	113,770.00	
11/01/2029			56,885.00	56,885.00		
05/01/2030			56,885.00	56,885.00	113,770.00	
11/01/2030			56,885.00	56,885.00		
05/01/2031			56,885.00	56,885.00	113,770.00	
11/01/2031			56,885.00	56,885.00		
05/01/2032			56,885.00	56,885.00	113,770.00	
11/01/2032			56,885.00	56,885.00		
05/01/2033			56,885.00	56,885.00	113,770.00	
11/01/2033			56,885.00	56,885.00		
05/01/2034			56,885.00	56,885.00	113,770.00	
11/01/2034			56,885.00	56,885.00		
05/01/2035			56,885.00	56,885.00	113,770.00	
11/01/2035			56,885.00	56,885.00		
05/01/2036			56,885.00	56,885.00	113,770.00	
11/01/2036			56,885.00	56,885.00		
05/01/2037			56,885.00	56,885.00	113,770.00	
11/01/2037			56,885.00	56,885.00		
05/01/2038			56,885.00	56,885.00	113,770.00	
11/01/2038			56,885.00	56,885.00		
05/01/2039	135,000	6.200%	56,885.00	191,885.00	248,770.00	
11/01/2039			52,700.00	52,700.00		
05/01/2040	145,000	6.200%	52,700.00	197,700.00	250,400.00	
11/01/2040			48,205.00	48,205.00		
05/01/2041	155,000	6.200%	48,205.00	203,205.00	251,410.00	
11/01/2041			43,400.00	43,400.00		
05/01/2042	165,000	6.200%	43,400.00	208,400.00	251,800.00	
11/01/2042			38,285.00	38,285.00		
05/01/2043	175,000	6.200%	38,285.00	213,285.00	251,570.00	
11/01/2043			32,860.00	32,860.00		
05/01/2044	185,000	6.200%	32,860.00	217,860.00	250,720.00	
11/01/2044			27,125.00	27,125.00		
05/01/2045	200,000	6.200%	27,125.00	227,125.00	254,250.00	
11/01/2045			20,925.00	20,925.00		
05/01/2046	210,000	6.200%	20,925.00	230,925.00	251,850.00	
11/01/2046			14,415.00	14,415.00		
05/01/2047	225,000	6.200%	14,415.00	239,415.00	253,830.00	
11/01/2047			7,440.00	7,440.00		
05/01/2048	240,000	6.200%	7,440.00	247,440.00	254,880.00	
	1,835,000		2,441,278.42	4,276,278.42	4,276,278.42	

	ARBITRAGE REBATE CALCULATION DETAIL REPORT		
	
RECEIPTS	FUTURE VALUE @ BOND YIELD OF	
DATE	DESCRIPTION	(PAYMENTS)	(6.200407%)	
11/22/22	Beg Bal	-1,499,294.27	-1,981,147.70	
04/21/23	-1,918.99	-2,472.45	
05/02/23	-3.87	-4.98	
12/31/23	MMkt Bal	1,561,349.01	1,928,464.68	
12/31/23	MMkt Acc	7,011.98	8,660.69	
06/15/27	TOTALS:	67,143.86	-46,499.76	

ISSUE DATE:	11/22/22	
REBATABLE ARBITRAGE:	
-46,499.76	
COMP DATE:	06/15/27	NET INCOME:	67,143.86	
BOND YIELD: 6.200407%	TAX INV YIELD:	3.988944%	

	ARBITRAGE REBATE CALCULATION DETAIL REPORT		
	
RECEIPTS	FUTURE VALUE @ BOND YIELD OF	
DATE	DESCRIPTION	(PAYMENTS)	(6.200407%)	
11/22/22	Beg Bal	-124,025.00	-163,885.00	
03/02/23	763.08	991.37	
04/04/23	301.77	389.93	
05/02/23	376.49	484.17	
06/02/23	389.74	498.66	
07/05/23	387.37	492.87	
08/02/23	451.41	571.72	
09/05/23	563.55	709.77	
10/03/23	545.37	683.62	
11/02/23	563.63	703.04	
12/04/23	541.46	671.73	
12/31/23	MMkt Bal	124,025.00	153,186.65	
12/31/23	MMkt Acc	559.51	691.07	
06/15/27	TOTALS:	5,443.38	-3,810.42	

ISSUE DATE:	11/22/22	
REBATABLE ARBITRAGE:	
-3,810.42	
COMP DATE:	06/15/27	NET INCOME:	5,443.38	
BOND YIELD: 6.200407%	TAX INV YIELD:	3.974331%	

ARBITRAGE REBATE CALCULATION DETAIL REPORT
FUTURE VALUE @
RECEIPTS	BOND YIELD OF
DATE	DESCRIPTION	(PAYMENTS)	(6.200407%)

11/22/22	Beg	Bal	-107,133.42	-141,564.69	
03/02/23			659.15	856.34	
04/04/23			260.67	336.82	
05/01/23			50,248.42	64,630.84	
05/02/23			325.22	418.24	
06/02/23			178.76	228.72	
07/05/23			177.67	226.06	
08/02/23			207.05	262.23	
09/05/23			258.48	325.54	
10/03/23			250.14	313.55	
11/01/23			56,885.00	70,966.87	
11/02/23			258.51	322.45	
06/15/27	TOTALS:	2,575.65	-2,677.03		

ISSUE DATE:	11/22/22	
REBATABLE ARBITRAGE:	
-2,677.03			
COMP DATE:	06/15/27	NET INCOME:	2,575.65			
BOND YIELD: 6.200407%	TAX INV YIELD:	3.410197%			

ARBITRAGE REBATE CALCULATION DETAIL REPORT
FUTURE VALUE @
RECEIPTS	BOND YIELD OF
DATE	DESCRIPTION	(PAYMENTS)	(6.200407%)

11/22/22	Beg	Bal	-67,847.31	-89,652.54	
11/22/22			4,415.30	5,834.32	
11/22/22			14,128.97	18,669.83	
11/22/22			16,778.15	22,170.43	
11/22/22			2,295.96	3,033.85	
11/22/22			794.76	1,050.19	
11/28/22			3,115.00	4,111.93	
12/01/22			28.70	37.87	
12/01/22			14,835.42	19,573.43	
03/14/23			4,335.21	5,620.69	
03/28/23			5,298.36	6,853.14	
04/21/23			1,918.99	2,472.45	
05/02/23			3.87	4.98	
06/15/27	TOTALS:	101.38	-219.44		

ISSUE DATE:	11/22/22	
REBATABLE ARBITRAGE:	
-219.44			
COMP DATE:	06/15/27	NET INCOME:	101.38			
BOND YIELD: 6.200407%	TAX INV YIELD:	2.313982%			

	ARBITRAGE REBATE CALCULATION DETAIL REPORT		
	
RECEIPTS	FUTURE VALUE @ BOND YIELD OF	
DATE	DESCRIPTION	(PAYMENTS)	(6.200407%)	
06/15/23	-1,960.00	-2,502.26	
06/15/27	TOTALS:	-1,960.00	-2,502.26	

ISSUE DATE:	11/22/22	REBATABLE ARBITRAGE: -2,502.26 COMP DATE:	06/15/27
BOND YIELD: 6.200407%

REBATE REPORT
$3,360,000
Westside Community Development District
(Osceola County, Florida)
Special Assessment Revenue Bonds, Series 2022-2 (Assessment Area Two)

Dated: November 22, 2022
Delivered: November 22, 2022

Rebate Report to the Computation Date June 15, 2027
Reflecting Activity To December 31, 2023

TABLE OF CONTENTS

AMTEC Opinion	3
Summary of Rebate Computations	4
Summary of Computational Information and Definitions	5
Methodology	7
Sources and Uses	8
Proof of Arbitrage Yield	9
Bond Debt Service	11
Arbitrage Rebate Calculation Detail Report – Acquisition & Construction Fund	13
Arbitrage Rebate Calculation Detail Report – Debt Service Reserve Fund	14
Arbitrage Rebate Calculation Detail Report – Capitalized Interest Fund	15
Arbitrage Rebate Calculation Detail Report – Costs of Issuance Account	16
Arbitrage Rebate Calculation Detail Report – Rebate Computation Credit	17

February 22, 2024

Westside Community Development District c/o Ms. Katie Costa
Director of Operations – Accounting Division Government Management Services – CF, LLC 6200 Lee Vista Blvd, Suite 300
Orlando, FL 32822

Re:	$3,360,000 Westside Community Development District (Osceola County, Florida), Special Assessment Revenue Bonds, Series 2022-2 (Assessment Area Two)

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 our next Report as of June 30, 2024. Thank you and should you have any questions, please do not hesitate to contact us.

Very truly yours,

Michael J. Scarfo Senior Vice President
David G. Mancuso, CPA, MBA Vice President
SUMMARY OF REBATE COMPUTATIONS
Our computations, contained in the attached schedules, are summarized as follows: For the June 15, 2027 Computation Date
Reflecting Activity from November 22, 2022 through December 31, 2023

Fund Description	Taxable Inv Yield	Net Income	Rebatable Arbitrage	
Acquisition & Construction Fund	3.355399%	74,429.89	(70,991.47)	
Debt Service Reserve Fund	3.974336%	5,301.13	(3,176.63)	
Capitalized Interest Fund	3.410174%	4,436.78	(4,072.11)	
Costs of Issuance Account	2.299615%	106.40	(212.40)	
Totals	3.389313%	$84,274.20	$(78,452.61)	
Bond Yield	5.902164%			
Rebate Computation Credit	(2,473.45)			
Net Rebatable Arbitrage	$(80,926.06)			

Based upon our computations, no rebate liability exists.
SUMMARY OF COMPUTATIONAL INFORMATION AND DEFINITIONS
COMPUTATIONAL INFORMATION

For purposes of computing Rebatable Arbitrage, investment activity is reflected from November 22, 2022, the date of the closing, to December 31, 2023, the Computation Period. All nonpurpose payments and receipts are future valued to the Computation Date of June 15, 2027.

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 November 22, 2022 and December 31, 2023, the District made periodic payments into the Sinking Fund and Interest Account that were used, along with the interest earned, to provide the required debt service payments.
Under Section 148(f)(4)(A), the rebate requirement does not apply to amounts in certain bona fide debt service funds. The Regulations define a bona fide debt service fund as one that is used primarily to achieve a proper matching of revenues with principal and interest payments within each bond year. The fund must be depleted at least once each bond year, except for a reasonable carryover amount not to exceed the greater of the earnings on the fund for the immediately preceding bond year or 1/12th of the principal and interest payments on the issue for the immediately preceding bond year.
We have reviewed the Sinking Fund and Interest Account 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
June 15, 2027.

Computation Period
The period beginning on November 22, 2022, the date of the closing, and ending on December 31, 2023.
Bond Year
Each one-year period (or shorter period from the date of issue) that ends at the close of business on the day in the calendar year that is selected by the Issuer. If no day is selected by the Issuer before the earlier of the final maturity date of the issue or the date that is five years after the date of issue, each bond year ends at the close of business on the anniversary date of the issuance.
Bond Yield
The discount rate that, when used in computing the present value of all the unconditionally payable payments of principal and interest with respect to the Bonds, produces an amount equal to the present value of the issue price of the Bonds. Present value is computed as of the date of issue of the Bonds.

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

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

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

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

Fund	Account Number	
Revenue	248506000	
Interest	248506001	
Sinking Fund	248506002	
Prepayment	248506003	
Debt Service Reserve	248506004	
Acquisition & Construction	248506005	
Costs of Issuance	248506006	
METHODOLOGY

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

Investment Yield and Rebate Amount
The methodology used to calculate the Rebatable Arbitrage, as of December 31, 2023, 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 June 15, 2027. 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 June 15, 2027, is the Rebatable Arbitrage.
$3,360,000
Westside Community Development District (Osceola County, Florida)
Special Assessment Revenue Bonds, Series 2022-2 (Assessment Area Two)
Delivered: November 22, 2022

Par Amount	$3,360,000.00	
Totals	$3,360,000.00	

Acquisition & Construction Fund	$2,863,235.73	
Debt Service Reserve Fund	120,783.75	
Capitalized Interest Fund	184,547.83	
Costs of Issuance Account	124,232.69	
Underwriter’s Discount	67,200.00	
Total	$3,360,000.00	

PROOF OF ARBITRAGE YIELD
$3,360,000
Westside Community Development District (Osceola County, Florida)
Special Assessment Revenue Bonds, Series 2022-2 (Assessment Area Two)

Date	

Debt Service	Present Value to 11/22/2022
@ 5.9021641407%	
05/01/2023	86,557.83	84,362.42	
11/01/2023	97,990.00	92,767.00	
05/01/2024	142,990.00	131,488.12	
11/01/2024	96,808.75	86,469.82	
05/01/2025	141,808.75	123,033.13	
11/01/2025	95,627.50	80,588.10	
05/01/2026	145,627.50	119,206.68	
11/01/2026	94,315.00	74,990.64	
05/01/2027	144,315.00	111,456.87	
11/01/2027	93,002.50	69,768.45	
05/01/2028	148,002.50	107,845.64	
11/01/2028	91,558.75	64,804.10	
05/01/2029	151,558.75	104,196.40	
11/01/2029	89,983.75	60,090.37	
05/01/2030	149,983.75	97,286.84	
11/01/2030	88,408.75	55,702.44	
05/01/2031	153,408.75	93,885.42	
11/01/2031	86,702.50	51,540.51	
05/01/2032	156,702.50	90,481.99	
11/01/2032	84,865.00	47,597.47	
05/01/2033	154,865.00	84,367.98	
11/01/2033	82,835.00	43,833.62	
05/01/2034	157,835.00	81,127.08	
11/01/2034	80,660.00	40,270.76	
05/01/2035	160,660.00	77,912.74	
11/01/2035	78,340.00	36,902.29	
05/01/2036	163,340.00	74,736.27	
11/01/2036	75,875.00	33,721.48	
05/01/2037	165,875.00	71,607.41	
11/01/2037	73,265.00	30,721.52	
05/01/2038	168,265.00	68,534.46	
11/01/2038	70,510.00	27,895.56	
05/01/2039	170,510.00	65,524.43	
11/01/2039	67,610.00	25,236.75	
05/01/2040	172,610.00	62,583.16	
11/01/2040	64,565.00	22,738.29	
05/01/2041	179,565.00	61,425.88	
11/01/2041	61,230.00	20,345.25	
05/01/2042	181,230.00	58,492.20	
11/01/2042	57,750.00	18,104.60	
05/01/2043	182,750.00	55,649.78	
11/01/2043	54,000.00	15,972.35	
05/01/2044	189,000.00	54,300.78	
11/01/2044	49,950.00	13,939.55	
05/01/2045	194,950.00	52,845.21	
11/01/2045	45,600.00	12,006.50	
05/01/2046	200,600.00	51,304.03	
11/01/2046	40,950.00	10,172.87	
05/01/2047	200,950.00	48,489.39	
11/01/2047	36,150.00	8,472.98	
05/01/2048	206,150.00	46,933.21	
11/01/2048	31,050.00	6,866.38	
05/01/2049	216,050.00	46,407.63	
11/01/2049	25,500.00	5,320.40	
05/01/2050	220,500.00	44,687.07	
11/01/2050	19,650.00	3,868.16	
05/01/2051	224,650.00	42,955.41	

PROOF OF ARBITRAGE YIELD
$3,360,000
Westside Community Development District (Osceola County, Florida)
Special Assessment Revenue Bonds, Series 2022-2 (Assessment Area Two)

Date	

Debt Service	Present Value to 11/22/2022
@ 5.9021641407%	
11/01/2051	13,500.00	2,507.35	
05/01/2052	233,500.00	42,124.67	
11/01/2052	6,900.00	1,209.12	
05/01/2053	236,900.00	40,323.00	
	7,356,862.83	3,360,000.00	
	
Proceeds Summary		

Delivery date	11/22/2022	
Par Value	3,360,000.00	
Target for yield calculation	3,360,000.00	

BOND DEBT SERVICE
$3,360,000
Westside Community Development District (Osceola County, Florida)
Special Assessment Revenue Bonds, Series 2022-2 (Assessment Area Two)

Period Ending	Principal	Coupon	Interest	Debt Service	Annual Debt Service	
11/22/2022						
05/01/2023			86,557.83	86,557.83	86,557.83	
11/01/2023			97,990.00	97,990.00		
05/01/2024	45,000	5.250%	97,990.00	142,990.00	240,980.00	
11/01/2024			96,808.75	96,808.75		
05/01/2025	45,000	5.250%	96,808.75	141,808.75	238,617.50	
11/01/2025			95,627.50	95,627.50		
05/01/2026	50,000	5.250%	95,627.50	145,627.50	241,255.00	
11/01/2026			94,315.00	94,315.00		
05/01/2027	50,000	5.250%	94,315.00	144,315.00	238,630.00	
11/01/2027			93,002.50	93,002.50		
05/01/2028	55,000	5.250%	93,002.50	148,002.50	241,005.00	
11/01/2028			91,558.75	91,558.75		
05/01/2029	60,000	5.250%	91,558.75	151,558.75	243,117.50	
11/01/2029			89,983.75	89,983.75		
05/01/2030	60,000	5.250%	89,983.75	149,983.75	239,967.50	
11/01/2030			88,408.75	88,408.75		
05/01/2031	65,000	5.250%	88,408.75	153,408.75	241,817.50	
11/01/2031			86,702.50	86,702.50		
05/01/2032	70,000	5.250%	86,702.50	156,702.50	243,405.00	
11/01/2032			84,865.00	84,865.00		
05/01/2033	70,000	5.800%	84,865.00	154,865.00	239,730.00	
11/01/2033			82,835.00	82,835.00		
05/01/2034	75,000	5.800%	82,835.00	157,835.00	240,670.00	
11/01/2034			80,660.00	80,660.00		
05/01/2035	80,000	5.800%	80,660.00	160,660.00	241,320.00	
11/01/2035			78,340.00	78,340.00		
05/01/2036	85,000	5.800%	78,340.00	163,340.00	241,680.00	
11/01/2036			75,875.00	75,875.00		
05/01/2037	90,000	5.800%	75,875.00	165,875.00	241,750.00	
11/01/2037			73,265.00	73,265.00		
05/01/2038	95,000	5.800%	73,265.00	168,265.00	241,530.00	
11/01/2038			70,510.00	70,510.00		
05/01/2039	100,000	5.800%	70,510.00	170,510.00	241,020.00	
11/01/2039			67,610.00	67,610.00		
05/01/2040	105,000	5.800%	67,610.00	172,610.00	240,220.00	
11/01/2040			64,565.00	64,565.00		
05/01/2041	115,000	5.800%	64,565.00	179,565.00	244,130.00	
11/01/2041			61,230.00	61,230.00		
05/01/2042	120,000	5.800%	61,230.00	181,230.00	242,460.00	
11/01/2042			57,750.00	57,750.00		
05/01/2043	125,000	6.000%	57,750.00	182,750.00	240,500.00	
11/01/2043			54,000.00	54,000.00		
05/01/2044	135,000	6.000%	54,000.00	189,000.00	243,000.00	
11/01/2044			49,950.00	49,950.00		
05/01/2045	145,000	6.000%	49,950.00	194,950.00	244,900.00	
11/01/2045			45,600.00	45,600.00		
05/01/2046	155,000	6.000%	45,600.00	200,600.00	246,200.00	
11/01/2046			40,950.00	40,950.00		
05/01/2047	160,000	6.000%	40,950.00	200,950.00	241,900.00	
11/01/2047			36,150.00	36,150.00		
05/01/2048	170,000	6.000%	36,150.00	206,150.00	242,300.00	
11/01/2048			31,050.00	31,050.00		
05/01/2049	185,000	6.000%	31,050.00	216,050.00	247,100.00	
11/01/2049			25,500.00	25,500.00		
05/01/2050	195,000	6.000%	25,500.00	220,500.00	246,000.00	
11/01/2050			19,650.00	19,650.00		
05/01/2051	205,000	6.000%	19,650.00	224,650.00	244,300.00	

BOND DEBT SERVICE
$3,360,000
Westside Community Development District (Osceola County, Florida)
Special Assessment Revenue Bonds, Series 2022-2 (Assessment Area Two)

Period Ending	Principal	Coupon	Interest	Debt Service	Annual Debt Service	
11/01/2051			13,500.00	13,500.00		
05/01/2052	220,000	6.000%	13,500.00	233,500.00	247,000.00	
11/01/2052			6,900.00	6,900.00		
05/01/2053	230,000	6.000%	6,900.00	236,900.00	243,800.00	
	3,360,000		3,996,862.83	7,356,862.83	7,356,862.83	

	ARBITRAGE REBATE CALCULATION DETAIL REPORT		
	
RECEIPTS	FUTURE VALUE @ BOND YIELD OF	
DATE	DESCRIPTION	(PAYMENTS)	(5.902164%)	
11/22/22	Beg Bal	-2,863,235.73	-3,733,784.91	
04/21/23	-3,434.73	-4,372.49	
05/02/23	-6.94	-8.82	
08/29/23	2,928,885.72	3,652,220.94	
11/10/23	838.50	1,033.65	
11/17/23	78.20	96.29	
12/31/23	MMkt Bal	11,253.01	13,760.45	
12/31/23	MMkt Acc	51.86	63.42	
06/15/27	TOTALS:	74,429.89	-70,991.47	

ISSUE DATE:	11/22/22	
REBATABLE ARBITRAGE:	
-70,991.47	
COMP DATE:	06/15/27	NET INCOME:	74,429.89	
BOND YIELD: 5.902164%	TAX INV YIELD:	3.355399%	

	ARBITRAGE REBATE CALCULATION DETAIL REPORT		
	
RECEIPTS	FUTURE VALUE @ BOND YIELD OF	
DATE	DESCRIPTION	(PAYMENTS)	(5.902164%)	
11/22/22	Beg Bal	-120,783.75	-157,507.30	
03/02/23	743.14	953.55	
04/04/23	293.89	375.16	
05/02/23	366.65	465.93	
06/02/23	379.56	480.00	
07/05/23	377.24	474.53	
08/02/23	439.61	550.58	
09/05/23	548.82	683.70	
10/03/23	531.12	658.66	
11/02/23	548.90	677.53	
12/04/23	527.31	647.52	
12/31/23	MMkt Bal	120,783.75	147,697.23	
12/31/23	MMkt Acc	544.89	666.30	
06/15/27	TOTALS:	5,301.13	-3,176.63	

ISSUE DATE:	11/22/22	
REBATABLE ARBITRAGE:	
-3,176.63	
COMP DATE:	06/15/27	NET INCOME:	5,301.13	
BOND YIELD: 5.902164%	TAX INV YIELD:	3.974336%	

ARBITRAGE REBATE CALCULATION DETAIL REPORT
FUTURE VALUE @
RECEIPTS	BOND YIELD OF
DATE	DESCRIPTION	(PAYMENTS)	(5.902164%)

11/22/22	Beg	Bal	-184,547.83	-240,658.46	
03/02/23			1,135.45	1,456.94	
04/04/23			449.03	573.20	
05/01/23			86,557.83	110,012.30	
05/02/23			560.22	711.91	
06/02/23			307.93	389.41	
07/05/23			306.05	384.98	
08/02/23			356.65	446.67	
09/05/23			445.25	554.67	
10/03/23			430.89	534.36	
11/01/23			97,990.00	120,972.24	
11/02/23			445.31	549.66	
06/15/27	TOTALS:	4,436.78	-4,072.11		

ISSUE DATE:	11/22/22	
REBATABLE ARBITRAGE:	
-4,072.11			
COMP DATE:	06/15/27	NET INCOME:	4,436.78			
BOND YIELD: 5.902164%	TAX INV YIELD:	3.410174%			

ARBITRAGE REBATE CALCULATION DETAIL REPORT
FUTURE VALUE @
RECEIPTS	BOND YIELD OF
DATE	DESCRIPTION	(PAYMENTS)	(5.902164%)

11/22/22	Beg	Bal	-124,232.69	-162,004.87	
11/22/22			9,701.64	12,651.36	
11/22/22			8,084.70	10,542.80	
11/22/22			25,871.03	33,736.96	
11/22/22			30,721.85	40,062.64	
11/22/22			4,204.04	5,482.25	
11/22/22			1,455.24	1,897.70	
11/28/22			5,785.00	7,536.58	
12/01/22			-28.70	-37.37	
12/01/22			27,164.58	35,372.33	
03/14/23			7,938.04	10,165.91	
04/21/23			3,434.73	4,372.49	
05/02/23			6.94	8.82	
06/15/27	TOTALS:	106.40	-212.40		

ISSUE DATE:	11/22/22	
REBATABLE ARBITRAGE:	
-212.40			
COMP DATE:	06/15/27	NET INCOME:	106.40			
BOND YIELD: 5.902164%	TAX INV YIELD:	2.299615%			

	ARBITRAGE REBATE CALCULATION DETAIL REPORT		
	
RECEIPTS	FUTURE VALUE @ BOND YIELD OF	
DATE	DESCRIPTION	(PAYMENTS)	(5.902164%)	
06/15/23	-1,960.00	-2,473.45	
06/15/27	TOTALS:	-1,960.00	-2,473.45	

ISSUE DATE:	11/22/22	REBATABLE ARBITRAGE: -2,473.45 COMP DATE:	06/15/27
BOND YIELD: 5.902164%

Section 5
2024 SPECIAL DISTRICTS QUALIFYING PROCEDURE
Qualifying Period – Noon, Monday, June 10, 2024 – Noon, Friday, June14, 2024
(Dates are subject to change)

Special District Candidates who WILL NOT incur election expenses or contributions will do the following:
Present the items listed below during the qualifying period
Form 1 – Statement of Financial Interest
Form DS-DE 302NP Candidate Oath – Nonpartisan Office
Qualifying fee of $25.00 or
25 valid petitions.

Special District Candidates who WILL incur election expenses or contributions must do the following:
File DS-DE9 Appointment of Campaign Treasurer/Designation of Campaign Depository (open campaign account). This must be completed prior to accepting campaign contributions and making campaign expenditures, (section 99.061(3), F.S.).
Read Chapter 106 of the Florida Statutes and submit a DS-DE84 Statement of Candidate.
File required campaign treasurer’s reports
Present qualifying documents during the qualifying period.
Form 1 – Statement of Financial Interest
Form DS-DE 302NP Candidate Oath – Nonpartisan Office
Qualifying fee of $25.00 or
25 valid petitions
Candidates Paying the Qualifying Fee:
All special district candidates, except a person certified to qualify by the petition method or seeking to qualify as a write-in candidate, must pay the qualifying fee of $25.00.
The qualifying fee for a special district candidate is not required to be drawn upon the candidate’s campaign account.
Candidates Qualifying by Petition Method:
Special district candidates need 25 valid signatures of qualified electors within the district. There is a fee of 10 cents per petition to be paid to the Supervisor of Elections for the cost of verifying the signature. The fee must be paid at the time the petitions are submitted.
The deadline for submitting candidate petitions is Noon, Monday, May 13, 2024.
Special district candidates are not required to file Form DS-DE 9 prior to collecting signatures.

See Section 99.061(3), Florida Statutes.

Section 6
MARY JANE ARRINGTON
OSCEOLA COUNTY SUPERVISOR O·F ELECTIONS

April 19, 2024

Ms. Stacie Vanderbilt Recording Secretary
Westside Community Development District 219 E. Livingston St.
Orlando, FL 32801

RE:	Westside Community Development District - Registered Voters Dear Ms. Vanderbilt:
Thank you for your letter requesting confirmation of the number of registered voters within the Westside Community Development District as of April 15, 2024.

The number of registered voters within the Westside CDD is 1,281 as of April 15, 2024. If I can be of further assistance, please contact me at 407.742.6000.
Respectfully yours,

Mary Jane Arrington Supervisor of Elections
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2509 East Irlo Bronson Memorial Highway • Kissimmee, FL 34744 407.742.6000 • Fax: 407.742.6001 • www.voteosceola.com