Westside Community Development District
Agenda

November 4, 2025

Agenda

Westside
Community Development District

219 E. Livingston Street, Orlando, FL 32801 Phone: 407-841-5524 – Fax: 407-839-1526
October 28, 2025

Board of Supervisors Westside Community Development District

Dear Board Members:

The Board of Supervisors of Westside Community Development District will meet Tuesday, November 4, 2025 at 11:00 AM at Hart Memorial Central Library, 211 E Dakin Ave, Kissimmee, FL 34741. Following is the advance agenda for the meeting:

Roll Call
Public Comment Period
Approval of Minutes of the June 3, 2025 Meeting
Organizational Matters
Acceptance of Resignation of Robert Bagwell
Consideration of Resume(s)/Letter(s) of Interest
Appointment of Individual(s) to Fulfill Seats #1, #2, #3, #4 & #5
Administration of Oaths of Office to Newly Appointed Supervisor(s)
Election of Officers
Consideration of Resolution 2026-01 Electing Officers
Ratification of Agreement for Additional Services with Madden, Moorhead & Stokes, LLC
Presentation of Fiscal Year 2024 Audit Report
Consideration of Resolution 2026-02 Amending FY25 Budget
Consideration of Requisition #1 for 2022-1 Bonds
Consideration of Audit Engagement Letter from DiBartolomeo, McBee, Hartley & Barnes, P.A.
Staff Reports
Attorney
Engineer
Field Manager
District Manager’s Report
Approval of Check Register
Balance Sheet and Income Statement
District Goals and Objectives
Ratification of Fiscal Year 2025 Goals & Objectives
Adoption of Fiscal Year 2026 Goals & Objectives
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 Rey Malave, District Engineer Darrin Mossing, GMS

Minutes

MINUTES OF MEETING
WESTSIDE COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Westside Community Development District was held Tuesday, June 3, 2025 at 11:00 a.m. at the Hart Memorial Central Library, 211 E. Dakin Avenue, 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	Latham Shuker
Joey Duncan	District Engineer by telephone
Jarett Wright	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	Approval of the Minutes of the April 1, 2025
Meeting

On MOTION by Mr. Bagwell seconded by Mr. Stewart with all in favor the minutes of the April 1, 2025 meeting were approved as presented.

FOURTH ORDER OF BUSINESS	Organizational Matters
Appointment of Individuals to Fill Seats 2, 3, 4 & 5

June 3, 2025	Westside Community Development District

Consideration of Resumes/Letters of Interest

Administration of Oaths of Office to Newly Appointed Supervisors

Consideration of Resolution 2025-01 Electing Officers
This item tabled.

FIFTH ORDER OF BUSINESS	Public Hearing
Consideration of Resolution 2025-05 Adopting the Fiscal Year 2026 Budget and Relating to the Annual Appropriations

On MOTION by Mr. Frankin seconded by Mr. Stewart with all in favor the public hearing is opened.

Mr. Showe stated Resolution 2025-05 adopts the fiscal year 2026 budget. There is no assessment increase and we continue to put money into capital reserves.
There were no members of the public present to provide comment.

On MOTION by Mr. Bagwell seconded by Mr. Franklin with all in favor Resolution 2025-05 was approved.

Consideration of Resolution 2025-06 Imposing Special Assessments and Certifying an Assessment Roll
Mr. Showe stated Resolution 2025-06 certifies the assessment roll and attached to this resolution will be the final budget that you adopted as well as the assessment roll.

On MOTION by Mr. Franklin seconded by Mr. Bagwell with all in favor Resolution 2025-06 was approved.

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

SIXTH ORDER OF BUSINESS	Presentation of Arbitrage Report

June 3, 2025	Westside Community Development District

Mr. Showe stated the next item is presentation of arbitrage rebate report for the Series 2018 bonds that was included in the agenda package. This is a requirement of the bonds that require us to test every year to determine if we are making more interest than we are paying on the bonds. There is no rebate liability, which means we are in compliance.

SEVENTH ORDER OF BUSINESS	Consideration of Public Financial Disclosures
Mr. Showe stated we have a couple of updated financial disclosures. These are legally required once we issued new bonds. We have three different series that Jay’s office was working on.
Mr. Lazarovich stated I have two separate disclosures, the one that made it into the agenda covers the entire Solara Development and there were the 2018 bonds, 2019 and the split 2022 series 1 and series 2. We just encapsulated the entire Solara Development within this public disclosure. It basically puts on record the amount of the bonds, what area is encumbered, what is included in the district’s required maintenance and references the engineer’s report, the assessment methodologies. We have done this in previous assessment areas. We just wanted to get this updated for the entire Solara Development.
The one that didn’t make it in is Windsor at Westside Parcel K. It is in similar form, it is just specific for the Parcel K engineer’s report, methodology and bond series. The only change from the version you have was updated the date from May 21st to June 3rd.

On MOTION by Mr. Franklin seconded by Mr. Bagwell with all in favor the Financial Disclosures for Solara Development bonds and Windsor at Westside Parcel K bonds were approved in substantially final form subject to the engineer’s confirmation of the legal description exhibit.

EIGHTH ORDER OF BUSINESS	Staff Reports
Attorney
Mr. Lazarovich stated we do have a reconvened meeting with all the interested parties on the pond issue that is scheduled for June 16th. We will have the third-party engineer present his findings to the entire group just to put them on notice of his findings then see how they want to proceed. I think there is new information for them to consider.

June 3, 2025	Westside Community Development District

Mr. Bagwell stated I saw signs up in Calabria that said the sewer system backed up into that retention pond.
Mr. Lazarovich you can email us those pictures and any information to us.
Mr. Showe stated we definitely need to know that because our lake vendor is going to need to know that.

Engineer
There being none, the next item followed.

Manager
Approval of Check Register

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

Balance Sheet and Income Statement
Mr. Showe stated a copy of the balance sheet and income statement were included in the agenda package.
We are about 80% collected on the assessments which is typical for Westside. We are still chasing down one or two delinquent direct bills.
Mr. Lazarovich stated we are working with our bankruptcy litigator. There was a deadline for tomorrow to respond to the amended claim. The lender agreed to push that back another two weeks, they are working to get a payoff.

Approval of Fiscal Year 2026 Meeting Schedule

On MOTION by Mr. Stewart seconded by Mr. Bagwell with all in favor the fiscal year meeting schedule reflecting meetings on the first Tuesday of the month was approved.

Presentation of Registered Voters

June 3, 2025	Westside Community Development District

A copy of the letter from the supervisor of elections indicating there are 1,521 registered voters residing within the district was included in the agenda package.

Form 1 & Ethics Training Reminder
Mr. Showe stated this is just a reminder that your form 1s are due July 1st and your ethics training is due by December 31st.

Field Manager
Mr. Wright stated there are a couple areas I identified, the Solara pond in front of the clubhouse, there is a shell walkway and there is some erosion coming off that. There is a metal border that holds it in and it eroded. We need to cut out a few sections and make minor repairs. There is some other erosion on the pond that is across the street and some sidewalk repairs and that will be done. The city is going to install a four-way stop at Westside and Sand Mine to improve the safety for residents.
Mr. Showe stated we received a couple notices from the South Forida Water Management District about invasives on a couple parcels and we will get with our environmental contractor and get those knocked out.

NINTH ORDER OF BUSINESS	Supervisor’s Requests
There being none, the next item followed.

TENTH ORDER OF BUSINESS	Other Business
There being none, the next item followed.

On MOTION by Mr. Stewart seconded by Mr. Franklin with all in favor the meeting adjourned at 11:17 a.m.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section IV

Section A

From: Robert Bagwell mousekadeals@gmail.com
Subject: Re: Westside CDD 9/2/25 QUORUM CHECK
Date: August 21, 2025 at 3:24 PM
To: Iman Sakalla isakalla@gmscfl.com

Due to health problem, my doctor has advised that I will no longer be able to function as a board member of the CDD. Therefore, I must resign effective immediately.
Robert Bagwell

Section B

Jonathan “Jon” Crone
(845)728-1555
3060 Pirates Retreat Ct 1108
Kissimmee, FL 34747 Jcrone108@gmail.com

I am a dedicated professional with a diverse background and a strong commitment to community service. Originally from Plattekill, New York, my wife Allyn and I purchased our condominium at Caribe Cove in 2015 and have been full-time residents since December 2020.
My career began in municipal government, working in the Department of Public Works before serving 21 years as a Police Officer, retiring honorably after a distinguished career that included supervisory responsibilities. Following my retirement, I transitioned into property management as the Assistant General Manager of a large family resort. I have also served as a Town
Councilman overseeing a $5 million municipal budget, founded and operated a Firearms Training Center, and worked as a licensed general contractor.
I currently serve as Vice President of the Board of Directors at Caribe Cove Condominium Association, where I have overseen and supported numerous community improvements, including:
Securing professional security services to enhance resident safety
Overseeing the hiring of a new management company and on-site employees
Directing major landscaping and elevator upgrades
Negotiating contracts to protect owners’ interests and reduce costs
Maintaining strict budget discipline and securing insurance despite market challenges
Implementing new technologies to streamline operations
Increasing transparency, accessibility, and accountability for residents

I am now seeking appointment to the Westside Community Development District Board of Directors. My combined background in law enforcement, public works, municipal government, property management, and community association leadership provides me with the experience and perspective to serve effectively.
My Commitment
If appointed, I will bring integrity, fiscal responsibility, and proven leadership to the District, ensuring community assets are protected and residents’ quality of life remains a top priority.

Donald R. Jackson
(904) 540-7466
donald.r.jaxson@gmail.com Dear Hiring Committee,
I am writing to express my strong interest in the Director of Military Outreach position. With over 20 years of combined military, educational, and recruiting experience, I bring a proven record of leading teams, managing large-scale outreach initiatives, and fostering collaborative partnerships across diverse academic and military communities. My background in higher education program development, recruiting operations, and leadership training uniquely equips me to advance the University’s mission of supporting military-affiliated students and strengthening institutional outreach.
In my current role as a Recruiting Operations Educational Officer, I manage relationships with more than 940 academic institutions across Central Florida, overseeing large-scale programs such as the ASVAB Career Exploration initiative in over 250 schools. I supervise complex projects, coordinate outreach strategies, and evaluate transcripts to ensure academic and program compliance. These experiences sharpened my ability to guide teams, align outreach initiatives with institutional goals, and deliver measurable results.
Previously, as Deputy Director of Training and Instruction at the United States Military Academy, I directed professional development programs for cadets and staff, integrating curriculum design with leader development strategies. I managed multimillion-dollar educational projects, supervised cross-functional teams, and developed training that advanced Army-wide standards for professional ethics and leadership. These roles have reinforced my commitment to cultivating professional growth, mentoring staff, and ensuring organizational success through collaboration.
The Director of Military Outreach role excites me because it allows me to combine my strengths in strategic leadership, program management, and military education to serve both the University and the broader military community. I am conﬁdent in my ability to lead outreach representatives, direct departmental initiatives, and foster partnerships across academic and community stakeholders. Most importantly, I bring a leadership philosophy centered on collaboration, accountability, and service to others.
I welcome the opportunity to discuss how my experience and vision can contribute to the University’s military outreach mission. Thank you for your time and consideration.
Sincerely,
Donald R. Jackson

CCD - Board Candidate 2025-2026

My name is Dennis Sohn, my wife, Cheryl, and I have been married for 56 years. We personally own, and manage, multiple commercial properties. We have a home in Kissimmee FL, (Florida voter) as well in East Peoria, Illinois.

I believe a board should be representing the Owners, should be actively involved in the current expenses and budgeting.
I have had the benefit to be involved in a variety of successful professions over the years and continue to have commercial business interests.
Involved in construction industry starting at construction company at age 22 years old.
Commercial contractor involving in road State and Federal Road construction.
Supervisor of data processing for over 5 years at a national insurance company.
Developed a subdivision, and constructed many homes, and multiple commercial properties.
Helped design and build several churches acting as the General contractor.
Familiar with financial spreadsheets, as well as negotiation of property maintenance contracts.
Experienced serving on various business and not-for-profit boards.

Board President and Treasurer of a condominium assocaiton.

If you have any questions, please feel free to contact me, dsohnmail@gmail.com or 309-696-9415

Section F

RESOLUTION 2026-01
A RESOLUTION ELECTING OFFICERS OF THE WESTSIDE COMMUNITY DEVELOPMENT DISTRICT

WHEREAS, the Board of Supervisors of the Westside Community Development District at a regular business meeting held on November 4, 2025 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
Jason Showe	Treasurer
Katie Costa	Assistant Treasurer
George Flint	Secretary
Assistant Secretary Assistant Secretary
Darrin Mossing, Sr.	Assistant Secretary Assistant Secretary

PASSED AND ADOPTED THIS 4th DAY OF NOVEMBER, 2025.

Chairman/Vice Chairman

Secretary/Assistant Secretary

Section V

June 9, 2025

Westside Community Development District Attention: George S. Flint
Governmental Management Services - Central Florida, LLC 219 East Livingston Street
Orlando, Florida 32801
Via Email: gflint@gmscfl.com
RE:  LETTER OF AGREEMENT – ADDITIONAL SERVICES
Solara Pond 3 Stormwater Pond Analysis Westside CDD, Osceola County, Florida

Dear George:
We appreciate your consideration for MADDEN, MOORHEAD & STOKES, LLC (Madden) to provide additional professional engineering services for the above referenced project to Westside Community Development District (Client). These engineering services will include the following:

Madden will provide additional analysis, respond to comments and attend meetings as requested by Client.
Fees: Increase original budget $5,000.00 to Hourly Not-to-Exceed Total Fee: $20,000.00.

All conditions of our original contract will also apply to this additional service. Invoices are submitted monthly, and payment is due within 15 days from the date of the invoice.
Thank you for this opportunity and we look forward to continue working with you on this project. Please sign, date, and return one copy of this agreement as your authorization to proceed with these additional professional services. Should you have any questions, please do not hesitate to call.

Sincerely,

Madden, Moorhead & Stokes, LLC
David A. Reid, P.E.
Vice President Operations

____________________

Terms of this letter, including Exhibit C and Standard Provisions, are agreed:

BY:

District Manager Date:

6/10/25

CDD Chairman

Section VI

WESTSIDE COMMUNITY DEVELOPMENT DISTRICT
FINANCIAL STATEMENTS

September 30, 2024

WESTSIDE COMMUNITY DEVELOPMENT DISTRICT
FINANCIAL STATEMENTS
September 30, 2024

CONTENTS
PAGE
Independent Auditors’ Report	1-3
Management’s Discussion and Analysis	4-7
Government-wide Financial Statements:
Statement of Net Position	8
Statement of Activities	9
Fund Financial Statements:
Balance Sheet – Governmental Funds	10
Reconciliation of Total Governmental Fund Balances
to Net Position of Governmental Activities	11
Statement of Revenues, Expenditures and Changes in
Fund Balances – Governmental Funds	12
Reconciliation of the Statement of Revenues, Expenditures And Changes in Fund Balances of Governmental Funds
to the Statement of Activities	13
Notes to the Financial Statements	14-28
Required Supplementary Information
Statement of Revenues and Expenditures – Budget and Actual – General Fund	29
Notes to Required Supplementary Information	30
Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements
Performed in Accordance with Government Auditing Standards	31-32
Independent Auditor’s Report on Compliance with the Requirements of Section 218.415, Florida Statutes, Required by Rule 10.556 (10) of the Auditor General
of the State of Florida	33
Auditor’s Management Letter Required by Chapter 10.550, Florida Statutes	34-36

DMHB

DIBARTOLOMEO, MCBEE, HARTLEY & BARNES, P.A.
CERTIFIED PUBLIC ACCOUNTANTS

INDEPENDENT AUDITORS’ REPORT
To the Board of Supervisors
Westside Community Development District Osceola County, Florida
Opinions
We have audited the accompanying financial statements of the governmental activities and each major fund of Westside Community Development District, Osceola County, Florida (“District”) as of and for the year ended September 30, 2024, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of September 30, 2024, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions.

2222 Colonial Road, Suite 200 • Fort Pierce, Florida 34950 • 772-461-8833 • Fax: 772-461-8872 591 S.E. Port St. Lucie Blvd., • Port St. Lucie, Florida 34984 • 772-878-1952 • Fax: 772-878-1709
Member AICPA	Member AICPA Division for CPA Firms	Member FICPA Private Company Practice Section
WWW.DMHBCPA.NET

Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with generally accepted auditing standards, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated June 24, 2025, on our consideration of the Westside Community Development District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, rules, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.
Report on Other Legal and Regulatory Requirements
We have also issued our report dated June 24, 2025 on our consideration of the District’s compliance with requirements of Section 218.415, Florida Statutes, as required by Rule 10.556(10) of the Auditor General of the State of Florida. The purpose of that report is to provide an opinion based on our examination conducted in accordance with attestation Standards established by the American Institute of Certified Public Accountants.

DiBartolomeo, McBee, Hartley & Barnes, P.A. Fort Pierce, Florida
June 24, 2025

WESTSIDE COMMUNITY DEVELOPMENT DISTRICT
MANAGEMENT'S DISCUSSION AND ANALYSIS
September 30, 2024

Our discussion and analysis of Westside Community Development District, Osceola County, Florida (“District”) financial performance provides an overview of the District's financial activities for the fiscal year ended September 30, 2024. Please read it in conjunction with the District's Independent Auditor's Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.

FINANCIAL HIGHLIGHTS

The assets of the District exceeded its liabilities at the close of the most recent fiscal year resulting in a net position balance of $29,997,220.

The change in the District's total net position in comparison with the prior fiscal year was
$2,723,679, an increase. The key components of the District's net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2024, the District's governmental funds reported combined ending fund balances of $5,542,583. A portion of fund balance is assigned to nonspendable prepaid items, operating reserves and future capital repairs and replacement, and the remainder is unassigned fund balance which is available for spending at the District's discretion.

OVERVIEW OF FINANCIAL STATEMENTS

This discussion and analysis is intended to serve as the introduction to the District's financial statements. The District's basic financial statements are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

Government-Wide Financial Statements
The government-wide financial statements are designed to provide readers with a broad overview of the District's finances, in a manner similar to a private-sector business.

The statement of net position presents information on all the District's assets and liabilities, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.

The statement of activities presents information showing how the government's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods.

WESTSIDE COMMUNITY DEVELOPMENT DISTRICT
MANAGEMENT'S DISCUSSION AND ANALYSIS
September 30, 2024

The government-wide financial statements include all governmental activities that are principally supported by special assessment revenues. The District does not have any business-type activities. The governmental activities of the District include the general government (management) and maintenance and operations.

Fund Financial Statements

A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The District has one fund category: governmental funds.

Governmental Funds

Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a District's near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government- wide financial statements. By doing so, readers may better understand the long-term impact of the District's near-term financing decisions.
Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balance provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.
The District maintains three individual governmental funds. Information is presented in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund, debt service fund and capital projects fund. All funds are major funds. The District adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget.

Notes to the Financial Statements

The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.

WESTSIDE COMMUNITY DEVELOPMENT DISTRICT
MANAGEMENT'S DISCUSSION AND ANALYSIS
September 30, 2024

GOVERNMENT WIDE FINANCIAL ANALYSIS
As noted earlier, net position may serve over time as a useful indicator of an entity's financial position. In the case of the District, assets exceeded liabilities at the close of the most recent fiscal year. A portion of the District's net position reflects its investment in capital assets (e.g. land, land improvements and infrastructure). These assets are used to provide services to residents; consequently, these assets are not available for future spending. The remaining balance of unrestricted net position may be used to meet the District's other obligations.
Key components of net position were as follows:
Statement of Net Position

	2024		2023	
Current assets	$ 5,889,918		$ 5,719,486	
Capital assets	49,842,071		48,043,266	
Total assets	55,731,989		53,762,752	
Deferred amount on refunding	337,555		362,405	
Current liabilities	1,706,961		1,630,925	
Long-term liabilities	24,365,363		25,220,691	
Total liabilities	26,072,324		26,851,616	
Net position
Net investment in capital assets	24,954,263		22,354,980	
Restricted for capital projects	1,658,230		1,586,527	
Restricted for debt service	1,795,104		1,655,239	
Unrestricted	1,589,623		1,676,795	
Total net position	$29,997,220		$ 27,273,541	
The District's net position increased during the most recent fiscal year. The majority of the change represents the degree to which program revenues exceeded ongoing cost of operations.
Key elements of the District's change in net position are reflected in the following table:
Change in Net Position

	2024		2023	
Program revenues	$ 5,748,687		$ 8,943,644	
General revenues		271,820 			235,716 	
Total revenues		6,020,507 			9,179,360 	
Expenses				
General government	161,686		173,193	
Physical environment	1,884,714		1,782,056	
Interest on long-term debt	1,250,428		1,236,801	
Cost of issuance	-		278,675	
Total expenses		3,296,828 			3,470,725 	
Change in net position	2,723,679		5,708,635	
Net position - beginning of year	  27,273,541 		  21,564,906 	
Net position - end of year	$29,997,220		$27,273,541	

WESTSIDE COMMUNITY DEVELOPMENT DISTRICT
MANAGEMENT'S DISCUSSION AND ANALYSIS
September 30, 2024

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2024 was $3,296,828, which consisted of interest on long-term debt and costs associated with constructed and maintaining certain capital improvements. The costs of the District’s activities were funded by special assessments.
GENERAL BUDGETING HIGHLIGHTS
An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2024.
The variance between budgeted and actual general fund revenues is considered significant. The actual general fund expenditures for the current fiscal year were significantly lower than the original budgeted amounts due primarily to anticipated costs which were not incurred in the current fiscal year.
CAPITAL ASSETS AND DEBT ADMINISTRATION
Capital Assets

At September 30, 2024, the District had $49,842,071 invested in capital assets and construction in process. Construction in process has not completed as of September 30, 2024 and therefore is not depreciated to date. More detailed information about the District’s capital assets is presented in the notes of the financial statements.

Capital Debt

At September 30, 2024, the District had $25,255,363 Bonds outstanding for its governmental activities. More detailed information about the District’s capital debt is presented in the accompanying notes to the financial statements.
ECONOMIC FACTORS, NEXT YEAR'S BUDGET AND OTHER INFORMATION
For the fiscal year 2025, the District anticipates that the cost of general operations will remain fairly constant. In connection with the District's future infrastructure maintenance and replacement plan, the District Board has included in the budget, an estimate of those anticipated future costs and has assigned a portion of current available resources for that purpose.

WESTSIDE COMMUNITY DEVELOPMENT DISTRICT
MANAGEMENT'S DISCUSSION AND ANALYSIS
September 30, 2024

CONTACTING THE DISTRICT'S FINANCIAL MANAGEMENT
This financial report is designed to provide our citizens, land owners, customers, investors and creditors with a general overview of the District's finances and to demonstrate the District's accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact Westside Community Development District's Finance Department at 219 East Livingston Street Orlando, Florida 32801.

WESTSIDE COMMUNITY DEVELOPMENT DISTRICT
STATEMENT OF NET POSITION
September 30, 2024

	GOVERNMENTAL
	ACTIVITIES		
ASSETS		
Cash and cash equivalents	$	592,021	
Investments	950,937	
Assessments receivable	35,440	
Prepaid items	17,688	
Restricted assets:
Investments	
4,126,171	
Cash and cash equivalents	23,293	
Assessments receivable	144,368	
Capital assets:
Non-depreciable	
28,607,339	
Depreciable	21,234,732	
TOTAL ASSETS	55,731,989	
DEFERRED OUTFLOWS OF RESOURCES
Deferred refunding obligation	337,555

TOTAL ASSETS AND DEFERRED OUTFLOWS OF RESOURCES $

Accounts payable and accrued expenses	$	6,463	
Accrued interest payable	499,626	
Matured bonds payable	290,000	
Matured interest payable	50,872	
Bonds payable, due within one year	860,000	
Bonds payable, due in more than one year	24,365,363	
TOTAL LIABILITIES	26,072,324	

LIABILITIES

NET POSITION

56,069,544

Net investment in capital assets	24,954,263	
Restricted for:		
Capital projects	1,658,230	
Debt service	1,795,104	
Unrestricted	1,589,623	
TOTAL NET POSITION	$	29,997,220	

WESTSIDE COMMUNITY DEVELOPMENT DISTRICT
STATEMENT OF ACTIVITIES
Year Ended September 30, 2024

Program Revenues

Net (Expense) Revenues and Changes in Net Position

			Capital		
	Charges for		Grants and		Governmental	
Functions/Programs		Expenses		Services		Contributions		Activities	
Governmental activities									
General government		$	161,686		$	161,686		$ 3,086,652		$	3,086,652	
Physical environment		1,884,714		438,679		-		(1,446,035)	
Interest on long-term debt		1,250,428		2,061,670		-		811,242	
Total governmental activities	$	3,296,828	$	2,662,035	$ 3,086,652	2,451,859	
General revenues:
Investment earnings	268,803	
Miscellaneous income	3,017	
Total general revenues	271,820	
Change in net position	2,723,679	

Net position - October 1, 2023	27,273,541
Net position - September 30, 2024	$ 29,997,220

WESTSIDE COMMUNITY DEVELOPMENT DISTRICT
BALANCE SHEET – GOVERNMENTAL FUNDS
September 30, 2024

MAJOR FUNDS

CAPITAL

TOTAL GOVERNMENTAL

	GENERAL	  DEBT SERVICE  	PROJECTS	 	FUNDS	
ASSETS

Cash and cash equivalents	$	592,021	$	-	$	-	$	592,021	
Investments	950,937	-	-	950,937	
Assessments receivable	35,440	-	-	35,440	
Prepaid items	17,688	-	-	17,688	
Restricted Assets:			
Investments	-		2,491,234		1,634,937		4,126,171	
Cash and cash equivalents	-		-		23,293		23,293	
Assessments receivable	-		144,368		-		144,368	
TOTAL ASSETS	$	1,596,086		$ 2,635,602		$ 1,658,230		$	5,889,918	

LIABILITIES AND FUND BALANCES

LIABILITIES
Accounts payable and accrued expenses	
$	6,463	
$	-	
$	-	
$	6,463	
Matured bonds payable	-		290,000		-		290,000	
Matured interest payable	-		50,872		-		50,872	
TOTAL LIABILITIES	6,463		340,872		-		347,335	

FUND BALANCES								
Nonspendable: Prepaid items		
17,688			
-			
-			
17,688	
Restricted for:
Debt service		
-			
2,294,730			
-			
2,294,730	
Capital projects		-			-			1,658,230			1,658,230	
Unassigned		1,571,935			-			-			1,571,935	
TOTAL FUND BALANCES		1,589,623			2,294,730			1,658,230			5,542,583	
TOTAL LIABILITIES AND												
FUND BALANCES	$	1,596,086		$	2,635,602		$	1,658,230		$	5,889,918	

WESTSIDE COMMUNITY DEVELOPMENT DISTRICT RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCES TO NET POSITION OF GOVERNMENTAL ACTIVITIES
September 30, 2024

Total Governmental Fund Balances in the Balance Sheet	$ 5,542,583

Amount reported for governmental activities in the Statement of Net Assets are different because:
Deferred charges on refunding of long-term debt are shown as deferred outflows of resources in the government-wide financial statements: however, this amount is not reported in the governmental
financial statements.	337,555
Capital asset used in governmental activities are not financial resources and therefore are not reported in the governmental funds:
Governmental capital assets	68,320,210
Less accumulated depreciation	(18,478,139)
Certain liabilities are not due and payable in the current period and therefore are not reported in the funds:
Accrued interest payable	(499,626)
Original issue discount	29,637
Governmental bonds payable	(25,255,000)

Net Position of Governmental Activities	$ 29,997,220

WESTSIDE COMMUNITY DEVELOPMENT DISTRICT
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES – GOVERNMENTAL FUNDS
Year Ended September 30, 2024

	MAJOR FUNDS				TOTAL	
			DEBT		CAPITAL	GOVERNMENTAL	
		GENERAL	 	SERVICE	   PROJECTS	 	FUNDS		
REVENUES								
Special assessments	$	600,365	2,061,670	$	-	$	2,662,035	
Miscellaneous revenue		3,017	-		-		3,017	
Investment earnings		55,520	129,102		84,181		268,803	
TOTAL REVENUES		658,902	2,190,772			84,181			2,933,855	
EXPENDITURES								
General government		161,686	-		-		161,686	
Physical environment		584,388	-		796		585,184	
Capital outlay		-	-		11,683		11,683	
Debt								
Principal		-	830,000		-		830,000	
Interest expense		-	1,234,563		-		1,234,563	
TOTAL EXPENDITURES		746,074	2,064,563			12,479			2,823,116	
EXCESS REVENUES OVER								
(UNDER) EXPENDITURES		(87,172)	126,209		71,702		110,739	
FUND BALANCE								
Beginning of year		1,676,795	2,168,521		1,586,528		5,431,844	
End of year	$	1,589,623	
$2,294,730	$	1,658,230	$	5,542,583	

WESTSIDE COMMUNITY DEVELOPMENT DISTRICT RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
Year Ended September 30, 2024

Net Change in Fund Balances - Total Governmental Funds	$	110,739

Amount reported for governmental activities in the Statement of Activities are different because:
Governmental funds report capital outlays as expenditures. However, in the Statement of Activities, the costs of those assets are depreciated over their estimated useful lives:
Capital outlay	11,683
Non cash Developer contribution of infrastructure improvements are recorded on the government wide financial statements but not on the
fund financials statements.	3,086,652
Repayment of long-term liabilities are reported as expenditures in the governmental fund financial statements, but such repayments reduce liabilities in the Statement of Net Position and are eliminated in the Statement of Activities:
Payments on long-term debt	830,000
Certain items reported in the Statement of Activities do not require the use of current financial resources and therefore are not reported expenditures in the governmental funds:

Current year provision for depreciation	(1,299,530)	
Change in accrued interest payable	13,657	
Provision for amortization of bond discount	(4,672)	
Provision for amortization of deferred charges	(24,850)	
Change in Net Position of Governmental Activities	$ 2,723,679	

WESTSIDE COMMUNITY DEVELOPMENT DISTRICT
NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE A- NATURE OF ORGANIZATION AND REPORTING ENTITY
Westside Community Development District ("District”) was established on August 30, 2004 by the Board of County Commissioners of Osceola County, Florida Ordinance 04-34, subsequently amended by Florida Ordinance 07-19 on August 20, 2007, pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.
The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District.
The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The Supervisors are elected on an at large basis by the qualified electors of the property within the District. The Board of Supervisors of the District exercise all powers granted to the District pursuant to Chapter 190, Florida Statutes.
The Board has the responsibility for:
Assessing and levying assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing Improvements.
The financial statements were prepared in accordance with Governmental Accounting Standards Board ("GASB") Statement 14, and Statement 39, an amendment of GASB Statement 14. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District Board of Supervisors is considered to be financially accountable, and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District.
NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Government-Wide and Fund Financial Statements
The basic financial statements include both government-wide and fund financial statements. The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements.

WESTSIDE COMMUNITY DEVELOPMENT DISTRICT
NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Government-Wide and Fund Financial Statements (continued)

The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment. Operating-type special assessments for maintenance and debt service are treated as charges for services and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Other Items not included among program revenues are reported instead as general revenues.

Measurement Focus, Basis of Accounting and Financial Statement Presentation

The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Assessments are recognized as revenues in the year for which they are levied. Grants and similar items are to be recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.
Governmental fund financial statements are reported using the economic financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period.
Expenditures are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due.
Assessments

Assessments are non-ad valorem assessments on benefited lands within the District. Assessments are levied to pay for the operations and maintenance of the District. The fiscal year for which annual assessments are levied begins on October 1 with discounts available for payments through February 28 and become delinquent on April 1. The District's annual assessments for operations are billed and collected by the County Tax Collector. The amounts remitted to the District are net of applicable discounts or fees and include interest on monies held from the day of collection to the day of distribution.

WESTSIDE COMMUNITY DEVELOPMENT DISTRICT
NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Measurement Focus, Basis of Accounting and Financial Statement Presentation (continued)

Assessments (continued)

Assessments and interest associated with the current fiscal period are considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when cash is received by the government.

The District reports the following major governmental funds: General Fund
The general fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund.
When both restricted and unrestricted resources are available for use, it is the government's policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed.
Debt Service Fund
The debt service fund is used to account for the accumulation of resources for the annual payment of principal and interest of long-term debt.

Capital Projects Fund
The capital projects fund accounts for the financial resources to be used for the acquisition or construction of major infrastructure with the District.

Assets, Liabilities and Net Position or Equity

Restricted Assets

These assets represent cash and investments set aside pursuant to contractual restrictions. Deposits and Investments
The District's cash and cash equivalents are considered to be cash on hand and demand deposits
(interest and non-interest bearing).

WESTSIDE COMMUNITY DEVELOPMENT DISTRICT
NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Assets, Liabilities and Net Position or Equity (continued)

The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section 218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following:
The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;
Interest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.

The State Board of Administration’s (“SBA”) Local Government Surplus Funds Trust Fund (“Florida PRIME”) is a“2a-7 like” pool. A “2a-7 like” pool is an external investment pool that is not registered with the Securities and Exchange Commission (“SEC”) as an investment company, but nevertheless has a policy that it will, and does, operate in a manner consistent with the SEC’s Rule 2a-7 of the Investment Company Act of 1940, which comprises the rules governing money market funds. Thus, the pool operates essentially as a money market fund. The District has reported its investment in Florida PRIME at amortized cost for financial reporting purposes.
Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due. In addition, surplus funds may be deposited into certificates of deposit which are insured.
The District records all interest revenue related to investment activities in the respective funds. Investments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles.
Inventories and Prepaid Items
Inventories of governmental funds are recorded as expenditures when consumed rather than when purchased.
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.

WESTSIDE COMMUNITY DEVELOPMENT DISTRICT
NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Assets, Liabilities and Net Position or Equity (continued)
Capital Assets
Capital assets, which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government- wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation.
The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.
Property, plant and equipment of the District are depreciated using the straight-line method over the following estimated useful lives:
Assets	Years
Infrastructure	30
Improvements other than buildings	10
In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Depreciation expense is not reported in the governmental fund financial statements.
Unearned Revenue
Governmental funds report unearned revenue in connection with resources that have been received, but not yet earned.
Deferred Outflows/Inflows of Resources
The statement of net position reports, as applicable, a separate section for deferred outflows of resources. Deferred outflows of resources represent a consumption of net position that applies to future reporting period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until that time. For example, the District would record deferred outflows of resources related to debit amounts resulting from current and advance refundings resulting in the defeasance of debt (i.e. when there are differences between the reacquisition price and the net carrying amount of the old debt).

WESTSIDE COMMUNITY DEVELOPMENT DISTRICT
NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Assets, Liabilities and Net Position or Equity (continued)
Deferred Outflows/Inflows of Resources (continued)
The statement of net position reports, as applicable, a separate section for deferred inflows of resources. Deferred inflows of resources represent an acquisition of net position that applies to future reporting period(s) and so will not be recognized as an inflow of resources (revenue) until that time. For example, when an asset is recorded in the governmental fund financial statements, but the revenue is not available, the District reports a deferred inflow of resources until such times as the revenue becomes available.
Fund Equity/Net Position
In the fund financial statements, governmental funds report non spendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change.
Committed fund balance - Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category.
Assigned fund balance - Includes spendable fund balance amounts that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board can assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year's appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.
The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.
Fund Equity/Net Position (continued)
Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government-wide financial statements are categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District’s Bond covenants or other contractual restrictions. Unrestricted net position consists of the net position not meeting the definition of either of the other two components.

WESTSIDE COMMUNITY DEVELOPMENT DISTRICT
NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Other Disclosures
Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.
NOTE C - BUDGETARY INFORMATION
The District is required to establish a budgetary system and an approved Annual Budget. Annual Budgets are adopted on a basis consistent with generally accepted accounting principles for the general fund. All annual appropriations lapse at fiscal year end.
The District follows these procedures in establishing the budgetary data reflected in the financial statements.
Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1.
Public hearings are conducted to obtain public comments.
Prior to October 1, the budget is legally adopted by the District Board.
All budget changes must be approved by the District Board.
The budgets are adopted on a basis consistent with generally accepted accounting principles.
Unused appropriation for annually budgeted funds lapse at the end of the year.

NOTE D – DEPOSITS AND INVESTMENTS
Deposits
The District's cash balances, including certificates of deposit, were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act", requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses.

WESTSIDE COMMUNITY DEVELOPMENT DISTRICT
NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE D – DEPOSITS AND INVESTMENTS (CONTINUED)
Investments

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

Investment	Fair Value	Credit Risk	Maturities

US Bank Gcts 0490	$ 4,126,171	Not Available	Not Available	
Investment in Local Government Surplus Funds Trust Fund (Florida PRIME)	
950,937	
S&P AAAm	Weighted average maturity: 39 days	
Total Investments	$ 5,077,108			
Custodial credit risk - For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty, the District will not be able to recover the value of the investments or collateral securities that are in the possession of an outside party. The District has no formal policy for custodial risk. The investments listed in the schedule above are not evidenced by securities that exist in physical or book entry form.
Credit risk - For investments, credit risk is generally the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Investment ratings by investment type are included in the preceding summary of investments.
Concentration risk - The District places no limit on the amount the District may invest in any one issuer.
Interest rate risk - The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates.
Fair Value Measurement - When applicable, the District measures and records its investments using fair value measurement guidelines established in accordance with GASB Statements. The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques.
These guidelines recognize a three-tiered fair value hierarchy, in order of highest priority, as follows:
Level 1: Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access;
Level 2: Investments whose inputs - other than quoted market prices - are observable either directly or indirectly; and,
Level 3: Investments whose inputs are unobservable.

WESTSIDE COMMUNITY DEVELOPMENT DISTRICT
NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE D – DEPOSITS AND INVESTMENTS (CONTINUED)

Investments (continued)

The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs.
Money market investments that have a maturity at the time of purchase of one year or less and are held by governments other than external investment pools should be measured at amortized cost. For external investment pools that qualify to be measured at amortized cost, the pool's participants should also measure their investments in that external investment pool at amortized cost for financial reporting purposes. Accordingly, the District's investments have been reported at amortized cost above.

The District participated in the following external investment pools:

The State Board of Administration for participation in the Local Government Investment Pool (Florida PrimeTM) created by Section 218.415, Florida Statutes is an investment pool that operates under investment guidelines established by Section 215.47, Florida Statutes. The District’s investments in Florida PrimeTM, a qualified external investment pool, meet the requirements of GASB Statement No. 79 and are reported at amortized cost.

WESTSIDE COMMUNITY DEVELOPMENT DISTRICT
NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE E - CAPITAL ASSETS
Capital asset activity for the fiscal year ended September 30, 2024 was as follows:
Balance
10/01/2023	Increases	Decreases

Balance 09/30/2024

Governmental activities:
Capital assets, not being depreciated:		
Land and improvements	$ 11,741,451		$	-		$	-		$ 11,741,451	
Construction in progress	13,767,553		3,098,335		-		16,865,888	
Total capital assets, not being depreciated	25,509,004		3,098,335		-		28,607,339	
Capital assets, being depreciated								
Infrastructure	38,985,916		-	-		38,985,916	
Improvements other than buildings	726,955		-	-		726,955	
Total capital assets, being depreciated	39,712,871		-	-		39,712,871	
Less accumulated depreciation for:								
Infrastructure	16,451,654		1,299,530			-		17,751,184	
Improvements other than buildings	726,955		-			-		726,955	
Total accumulated depreciation	17,178,609		1,299,530			-		18,478,139	
Total capital assets, being depreciated - net	
22,534,262		
(1,299,530)			
-		
21,234,732	
Governmental activities capital assets - net	
$ 48,043,266		
$ 1,798,805		
$	
-		
$49,842,071	
Depreciation expense was charged to physical environment.

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

The Developer contributed $9,728,055 of improvements to the District which includes
$3,086,652 of improvements during the current year.

WESTSIDE COMMUNITY DEVELOPMENT DISTRICT
NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE F – LONG-TERM LIABILITIES

During the year, the scheduled debt service payments on the Series 2005-2 Bonds, $77,406 in interest and $65,000 in principal, Series 2007-2 Bonds, $34,200 in interest and $15,000 in principal, were not paid in full by the District. These amounts are reflected in the balance of matured interest payable and matured bonds payable in the accompanying financial statements.

$2,285,000 Special Assessment Revenue Bonds, Series 2005-2 – On April 18, 2019, the District issued $2,285,000 in Special Assessment Revenue Bonds, Series 2005-2. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the property within the District. The Bonds are payable May 2037. The Bonds bear interest at 5.65% payable semi-annually on the first day of each May and November. Principal is due serially each May 1.

$715,000 Special Assessment Revenue Bonds, Series 2007-2 – On April 18, 2019, the District issued $715,000 in Special Assessment Revenue Bonds, Series 2007-2. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the property within the District. The Bonds are payable May 2038. The Bonds bear interest at 7.2% payable semi-annually on the first day of each May and November. Principal is due serially each May 1.

$3,490,000 Special Assessment Revenue Bonds, Series 2018 (Solara Phase 1 Assessment Area) – On February 27, 2018, the District issued $3,490,000 in Special Assessment Revenue Bonds, Series 2018 (Solara Phase 1 Assessment Area). The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the property within the District. The Bonds are payable May 2048. The Bonds bear interest ranging from 5.0% to 5.2% payable semi- annually on the first day of each May and November. Principal is due serially each May 1, commencing May 2019.
$13,095,000 Special Assessment Revenue Refunding Bonds, Series 2019 – On September 30, 2019, the District issued $13,095,000 in Special Assessment Revenue Refunding Bonds, Series 2019. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the property within the District. The Bonds are payable May 2038. The Bonds bear interest ranging from 3.5% to 4.125% payable semi-annually on the first day of each May and November. Principal is due serially each May 1, commencing May 2020.

$3,230,000 Special Assessment Revenue Bonds, Series 2019 (Solara Phase 2 Assessment Area) – On April 4, 2019, the District issued $3,230,000 in Special Assessment Revenue Bonds, Series 2019 (Solara Phase 2 Assessment Area). The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the property within the District. The Bonds are payable May 2049. The Bonds bear interest ranging from 3.625% to 4.85% payable semi- annually on the first day of each May and November. Principal is due serially each May 1, commencing May 2020.

WESTSIDE COMMUNITY DEVELOPMENT DISTRICT
NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE F – LONG-TERM LIABILITIES (CONTINUED)

$1,860,000 Special Assessment Revenue Bonds, Series 2019 (Windsor Parcel K) – On December 6, 2019, the District issued $1,860,000 in Special Assessment Revenue Bonds, Series 2019 (Windsor Parcel K). The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the property within the District. The Bonds are payable May 2050. The Bonds bear interest ranging from 3.8% to 4.0% payable semi-annually on the first day of each May and November. Principal is due serially each May 1, commencing May 2033.

$1,825,000 Special Assessment Revenue Bonds, Series 2022-1 – On November 22, 2022, the District issued $1,835,000 in Special Assessment Revenue Bonds, Series 2022-1. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the property within the District. The Bonds are payable May 2048. The Bonds bear interest at 6.2% payable semi-annually on the first day of each May and November. Principal is due serially each May 1, commencing May 2039.
$3,360,000 Special Assessment Revenue Bonds, Series 2022-2 – On November 22, 2022, the District issued $3,360,000 in Special Assessment Revenue Bonds, Series 2022-2. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the property within the District. The Bonds are payable May 2053. The Bonds bear interest ranging from 5.25% to 6.0% payable semi-annually on the first day of each May and November. Principal is due serially each May 1, commencing May 2024.

The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements.

The District is in compliance with those requirements of the Bond Indenture at September 30, 2024.

WESTSIDE COMMUNITY DEVELOPMENT DISTRICT
NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE F – LONG-TERM LIABILITIES (CONTINUED)

The following is a summary of activity in the long-term debt of the District for the year ended September 30, 2024:

	Balance			Balance	Due Within	
	10/01/2023	Additions	Deletions	09/30/2024	One Year	
Special Assessment Revenue						
Bonds, Series 2005-2	$  1,370,000	$	-	$	65,000	$ 1,305,000	$	70,000	
Special Assessment Revenue						
Bonds, Series 2007-2	475,000	-	15,000	460,000	15,000	
Special Assessment Revenue						
Bonds, Series 2018	3,210,000	-	65,000	3,145,000	70,000	
Special Assessment Revenue						
Refunding Bonds, Series 2019	10,975,000	-	575,000	10,400,000	595,000	
Special Assessment Revenue						
Bonds, Series 2019	3,000,000	-	65,000	2,935,000	65,000	
Special Assessment Revenue						
Bonds, Series 2019 (Windsor						
Parcel K)	1,860,000	-	-	1,860,000	-	
Special Assessment Revenue						
Bonds, Series 2022-1	1,835,000	-	-	1,835,000	-	
Special Assessment Revenue						
Bonds, Series 2022-2	3,360,000	-	45,000	3,315,000	45,000	
	26,085,000	-	830,000	25,255,000	860,000	
Unamortized bond discount	(34,309)	-	(4,672)	(29,637)	-	
	$ 26,050,691	$	-	$ 825,328	$25,225,363	$ 860,000	

WESTSIDE COMMUNITY DEVELOPMENT DISTRICT
NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE F – LONG-TERM LIABILITIES (CONTINUED)

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

  September 30, 		Principal			Interest			Total		
2025	$	860,000	$	1,201,716	$	2,061,716	
2026	905,000	1,165,972	2,070,972	
2027	940,000	1,128,361	2,068,361	
2028	985,000	1,089,109	2,074,109	
2029	1,030,000	1,047,929	2,077,929	
2030-2034	5,910,000	4,514,614	10,424,614	
2035-2039	5,805,000	3,066,559	8,871,559	
2040-2044	3,590,000	1,983,040	5,573,040	
2045-2049	4,200,000	924,828	5,124,828	
2050-2053		1,030,000 		138,300 		1,168,300 	
	 $ 25,255,000 	 $ 16,260,428 	 $	41,515,428 	

NOTE G - MANAGEMENT COMPANY
The District has contracted with a management company to perform services which include financial and accounting advisory services. Certain employees of the management company also serve as officers of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, computer and other administrative costs.
NOTE H - RISK MANAGEMENT
The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; natural disasters; and environmental remediation. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. Settled claims from these risks have not exceeded commercial insurance coverage over the past three years.

NOTE I – LITIGATION AND CLAIMS

The District has certain claims in regards to construction defects within an HOA, a timeline to present a formal plan or remedial work has been agreed upon. The District plans to reconvene to discuss a possible solution.

WESTSIDE COMMUNITY DEVELOPMENT DISTRICT
STATEMENT OF REVENUES AND EXPENDITURES BUDGET AND ACTUAL – GENERAL FUND
Year Ended September 30, 2024

	VARIANCE	
	WITH FINAL	
	BUDGET	
	POSITIVE	
	 * BUDGET 		  ACTUAL 		 (NEGATIVE) 	
REVENUES						
Special assessments	$	589,729		$	600,365		$	10,636	
Miscellaneous revenue	-		3,017		3,017	
Investment earnings	1,000		55,520		54,520	
TOTAL REVENUES	590,729		658,902		68,173	
EXPENDITURES
Current						
General government	212,199		161,686		50,513	
Physical environment	637,787		584,388		53,399	
TOTAL EXPENDITURES	849,986		746,074		103,912	
EXCESS OF REVENUES OVER						
(UNDER) EXPENDITURES	(259,257)		(87,172)		172,085	
OTHER FINANCING SOURCES (USES)						
Carry forward balance	259,257		-		(259,257)	
EXCESS OF REVENUES OVER (UNDER) EXPENDITURES						
AND OTHER SOURCES	$	-		(87,172)		$	(87,172)	
FUND BALANCES						
Beginning of year			1,676,795			
End of year			$ 1,589,623			

* Original and final budget.

WESTSIDE COMMUNITY DEVELOPMENT DISTRICT
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget for the general fund. The District’s budgeting process is based on estimates of cash receipts and cash expenditures which are approved by the Board. The budget approximates a basis consistent with accounting principles generally accepted in the United States of America (generally accepted accounting principles).

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes, The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements, The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors, Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2024.

The variance between budgeted and actual general fund revenues is considered significant. The actual general fund expenditures for the current fiscal year were significantly lower than the original budgeted amounts due primarily to anticipated costs which were not incurred in the current fiscal year.

DMHB

DIBARTOLOMEO, MCBEE, HARTLEY & BARNES, P.A.
CERTIFIED PUBLIC ACCOUNTANTS

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

To the Board of Supervisors
Westside Community Development District Osceola County, Florida
We have audited in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to the financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of Westside Community Development District, as of September 30, 2024 and for the year ended, which collectively comprise the Westside Community Development District’s basic financial statements and have issued our report thereon dated June 24, 2025.

Report on Internal Control Over Financial Reporting
In planning and performing our audit, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control over financial reporting.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

2222 Colonial Road, Suite 200 • Fort Pierce, Florida 34950 • 772-461-8833 • Fax: 772-461-8872 591 S.E. Port St. Lucie Blvd., • Port St. Lucie, Florida 34984 • 772-878-1952 • Fax: 772-878-1709
Member AICPA	Member AICPA Division for CPA Firms	Member FICPA Private Company Practice Section
WWW.DMHBCPA.NET

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report
This report is intended solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

DiBartolomeo, McBee, Hartley & Barnes, P.A. Fort Pierce, Florida
June 24, 2025

- 32 -

DMHB

DIBARTOLOMEO, MCBEE, HARTLEY & BARNES, P.A.
CERTIFIED PUBLIC ACCOUNTANTS

INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

To the Board of Supervisors
Westside Community Development District Osceola County, Florida

We have examined Westside Community Development District, Osceola County, Florida’s (“District”) compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2024. Management is responsible for District’s compliance with those requirements. Our responsibility is to express an opinion on District’s compliance based on our examination.
Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 218.415, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District’s compliance with specified requirements.
We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the examination engagement.
In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2024.
This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, management, and the Board of Supervisors of Westside Community Development District, Osceola County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

DiBartolomeo, McBee, Hartley & Barnes, P.A. Fort Pierce, Florida
June 24, 2025

DMHB

DIBARTOLOMEO, MCBEE, HARTLEY & BARNES, P.A.
CERTIFIED PUBLIC ACCOUNTANTS

Management Letter

To the Board of Supervisors
Westside Community Development District Osceola County, Florida

Report on the Financial Statements
We have audited the financial statements of Westside Community Development District as of and for the fiscal year ended September 30, 2024, and have issued our report thereon dated June 24, 2025.
Auditor’s Responsibility
We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States and Chapter 10.550, Rules of the Auditor General.
Other Reports and Schedule
We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards; and Independent Accountant’s Report on an examination conducted in accordance with AICPA Professional Standards, Section 601, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated June 24, 2025, should be considered in conjunction with this management letter.
Prior Audit Findings
Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. The current status of the prior findings is as follows:
Finding 2011-01
The District had been unable to make certain scheduled debt service payments and meet debt service reserve requirements on the Series 2005 Special Assessment Revenue Bonds and Series 2007 Special Assessment Revenue Bonds.
Management Response
During a prior year, property held by the SPE was sold and a portion of the proceeds was provided to the District as landholder contributions. The District made unscheduled debt service payments to pay off certain matured principal and interest on the Series 2005 and Series 2007 Bonds with the proceeds from the landholder contributions. The Series 2005 and 2007 Bonds were bifurcated, and a portion of the bifurcated Bonds were cancelled in 2021.

A portion of the Series 2005-2 and Series 2007-2 Bonds needs to be cancelled in order for the annual assessments securing the Series 2005-2 and Series 2007-2 Bonds to be sufficient to make the annual principal and interest payments. The District is working with the Trustee and Bondholders to accomplish this adjustment.
Current Status
During the year, the balance outstanding, after a payment was made, on the unexchanged Series 2005 and 2007 Bonds was cancelled. However, the District did not make all of the scheduled debt service payments for the Series 2005-2 and 2007-2 Bonds during fiscal year 2024. The owner of one undeveloped parcels of land within the District failed to timely pay the assessments as follows: 50% due 11/1/2023; 25% due 2/1/2024; And 25% due 5/1/2024. The landowner subsequently made their payment with the statutorily required interest.
Official Title and Legal Authority
Section 10.554(1)(i)4., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in this management letter, unless disclosed in the notes to the financial statements. Refer to Note A in the notes to the financial statements.
Financial Condition and Management
Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether or not the District has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific condition(s) met. In connection with our audit, we determined that the District did not meet any of the conditions described in Section 218.503(1), Florida Statutes.
Pursuant to Sections 10.554(1)(i)5.b. and 10.556(8), Rules of the Auditor General, we applied financial condition assessment procedures for the District. It is management’s responsibility to monitor the District’s financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.
Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations.
Property Assessed Clean Energy (PACE) Programs
As required by Section 10.554(1)(i)6.a., Rules of the Auditor General, the District did not authorize a PACE program pursuant to Section 163.081 or Section 163.082, Florida Statutes, did not operate within the District’s geographical boundaries during the fiscal year under audit.

Specific Information
As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)6, Rules of the Auditor General, the Westside Community Development District reported:
The total number of district employees compensated in the last pay period of the District’s fiscal year as 0.
The total number of independent contractors to whom nonemployee compensation was paid in the last month of the district’s fiscal year as 6.
All compensation earned by or awarded to employees, whether paid or accrued, regardless of contingency as $2,400.
All compensation earned by or awarded to nonemployee independent contractors, whether paid or accrued, regardless of contingency as $741,749.
The District does not have any construction projects with a total cost of at least
$65,000 that are scheduled to begin on or after October 1 of the fiscal year being reported.
The District did not amend its final adopted budget under Section 189.016(6), Florida Statutes.
As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)7, Rules of the Auditor General, the Westside Community Development District reported:
The rate or rates of non-ad valorem special assessments imposed by the District range from $158 to $1,500 per residential unit.
The total amount of special assessments collected by or on behalf of the District as
$2,662,035.
The total amount of outstanding bonds issued by the District as $25,255,000.
Other Matters
Section 10.554(1)(i)3., Rules of the Auditor General, requires that we address noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance. In connection with our audit, we did not have any findings in addition to the current status of prior audit findings noted above.
Purpose of this Letter
Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, the Chairman and Members of the Board of Supervisors, and applicable management, and is not intended to be and should not be used by anyone other than these specified parties.

DiBartolomeo, McBee, Hartley & Barnes, P.A. Fort Pierce, Florida
June 24, 2025

Section VII

RESOLUTION 2026-02
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WESTSIDE COMMUNITY DEVELOPMENT DISTRICT APPROVING AN AMENDMENT TO THE CAPITAL PROJECTS FUND BUDGET FOR FISCAL YEAR 2025 AND PROVIDING FOR AN EFFECTIVE DATE.

WHEREAS, pursuant to Resolution 2024-07 the Westside Community Development District Board of Supervisors (the “Board”) adopted a Capital Projects Fund Budget for Fiscal Year 2025; and

WHEREAS, the Board desires to amend the budgeted revenues and expenditures approved for Fiscal Year 2025.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WESTSIDE COMMUNITY DEVELOPMENT DISTRICT:
The Capital Projects Fund Budget for Fiscal Year 2025 is hereby amended and restated as set forth on the Fiscal Year 2025 Budget attached hereto as “Exhibit A”.
This Resolution shall take effect immediately upon adoption and be reflected in the monthly and Fiscal Year End 9/30/2025 Financial Statements and Audit Report of the District.

PASSED AND ADOPTED THIS 4th DAY OF NOVEMBER 2025.

ATTEST:	BOARD OF SUPERVISORS OF THE WESTSIDE COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary

By:	 Its:		

Section VIII

REQUISITION FOR SERIES 2022-1 BONDS

The undersigned, an Authorized Officer of Westside Community Development District (the “District”) hereby submits the following requisition for disbursement from the 2022-1 Acquisition and Construction Account under and pursuant to the terms of the Master Trust Indenture from the District to U.S. Bank Trust Company, National Association, as trustee (the “Trustee”), dated as of February 1, 2005 (the “Master Indenture”), as supplemented by the Eighth Supplemental Indenture from the District to the Trustee, dated as of November 1, 2022 (the Master Indenture as amended and supplemented is hereinafter referred to as the “Indenture”) (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture):
Requisition Number: 1
Name of Payee: Mattamy Homes
Amount Payable: $1,702,501.92 and any additional interest earnings
Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments, or, state Costs of Issuance, if applicable): Pay Application # 19 RETAINAGE period thru 2/25/24
The undersigned hereby certifies that obligations in the stated amount set forth above have been incurred by the District, that each disbursement set forth above is a proper charge against the 2022-1 Acquisition and Construction Account, that each disbursement set forth above was incurred in connection with the acquisition and/or construction of the Solara Phase 3 Project and each represents a Cost which has not previously been paid.
The undersigned hereby further certifies that there has not been filed with or served upon the District notice of any lien, right 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 and that No Event of Default in regard to the Series 2022-1 Bonds (as defined in the Indenture) has happened and is continuing.
The undersigned hereby further 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.
Attached hereto are originals or duplicate copies of the invoice(s) from the vendor of the property acquired or services rendered with respect to which disbursement is hereby requested.
WESTSIDE COMMUNITY DEVELOPMENT DISTRICT

By: 	
Authorized Officer

CONSULTING ENGINEER'S APPROVAL OF SOLARA PHASE 3 PROJECT COSTS
The undersigned Consulting Engineer hereby certifies that this disbursement is for a Cost of the Solara Phase 3 Project and is consistent with: (i) the applicable acquisition or construction contract; (ii) the plans and specifications for the portion of the Solara Phase 3 Project with respect to which such disbursement is being made; and, (ii) the report of the Consulting Engineer for the Solara Phase 3 Project, as such report shall have been amended or modified on the date hereof. The undersigned further certifies that (a) the Solara Phase 3 Project improvements to be acquired have been completed in accordance with the plans and specifications therefore; (b) the Solara Phase 3 Project improvements are constructed in a sound workmanlike manner and in accordance with industry standards; (c) the purchase price to be paid by the District for the Solara Phase 3 Project improvements is no more than the lesser of (i) the fair market value of such improvements and (ii) the actual cost of construction of such improvements; (d) the plans and specifications for the Solara Phase 3 Project improvements have been approved by all regulatory bodies required to approve them or such approval can reasonably be expected to be obtained; (e) all currently required approvals and permits for the acquisition, construction, reconstruction, installation and/or equipping of the portion of the Solara Phase 3 Project for which disbursement is made have been obtained from all applicable regulatory bodies; and (f) for that portion of the Solara Phase 3 Project being acquired, the seller has paid all contractors, subcontractors, and materialmen that have provided services or materials in connection with the portion of the Solara Phase 3 Project for which disbursement is made hereby.
[CONSULTING ENGINEER]

Title:		

September 18, 2025

Mr. Jason Showe District Manger
Westside Community Development District 219 E. Livingston Street
Orlando, FL 32801

RE: Solara Phase 3 – Request for reimbursement Dear Mr. Showe:
In accordance Series 2022-AA1 Bonds, Mattamy Orlando LLC is seeking the maximum reimbursement available from the Construction Funds Account. Attached is the ﬁnal pay application for the site work performed by Assured Excavating, Inc. for your reference.

Please let me know if you have any questions or need additional information. Best regards,
Chuck Bell
Chuck Bell
Director, Land Development Orlando Division

CC: Gillian Miller, Mattamy Homes

APPLICATION AND CERTIFICATE FOR PAYMENT	AIA DOCUMENT 702
TO:	OWNER	Mattamy Homes	PROJECT: PROJECT	Solara
PROJECT PROJECT#

APPLICATION NO: 19-RETAINAGE APPLICATION DATE:	2/25/2024
PERIOD TO:	2/2512024

FROM:	Assured Excavating, Inc
VIA ENGINEER:

CONTRACT FOR:
CONTRACTOR'S APPLICATION FOR PAYMENT

Application is made for payment, as shown below, in connection with the Contract. Continuation Sheet, AIA Document G703, is attached.

CHANGE ORDER SUMMARY			
Change Orders Approved	ADDITIONS	DEDUCTIONS	
Previous months by owner	1,520,879.91		
TOTAL	1,520,879.91	-	
Aooroved this month			

$	-	$	-
$	-
$	-	
			
TOTALS	$	-	$	-	
NET CHANGE BY CHANGE ORDERS	$1,520,879.91	

ORIGINAL CONTRACT SUM
Net Change by Change Orders
CONTRACT SUM TO DATE
TOTAL COMPLETED AND STORED TO DATE
RETAINAGE:

$	6,974,888.96

1,520,879.91
$	8,495,768.87

$	8,490,881.37

a		

Theundersigned Contractor cer1ifies that to the best of the Contracto(s knowledge, Information, and belier, the work coveredby this Application for Payment has been completed In compliance with the Contract Documents, that all amounts have been paid by the Contractor for the Work ror which previous Cer1incates ror Payment were Issued and payments received from theOwner, and the current payment shown herein Is now due.

10% of Completed & Stored Work		 TOTAL RETAINAGE
TOTAL EARNED LESS RETAINAGE

LESS PREVIOUS CERTIFICATES FOR PAYMENT
CURRENT PAYMENT DUE
BALANCE TO FINISH, PLUS RETAINAGE

$	

$	8,490,881.37

$	7,641,793.23
$	849,088.14
 $	4,887.50 

\\\\\I11111111////

CONTRACTOR:	�	1

,,,,, sr-.RA £	1111	.
...•.. : C:10_ �late of Florida

County of Seminole

B:

.:f..•'	•<011,Miss,o;i;-.:t, §:gJ:>scribed and sworn before m  h s day of	�ruary 25, 2024
.:?"	.••-$� �u\.\'2�<'-�1-<>'· Notary Public
�	_ ...... *. •	0� �.	-�I'

•

Date:	Februa ;·��:024	"'•� '•·•il,'}My�ommision Expires	.	•	�-

ENGINEER'S CERTIFICATE FOR PAYMENT	·.:-:-�""i\ •• ,>. 61	114&6	: AMOUNT CERTIFIED	$
In accordance with the Contract Documents, based on the on-site obse��iiJ�·�,-4�11ed lh1ll	/,�.(�fuch explanation if amount certified differs from the amount applied for) and the data comprising the above application, the Engineer certifies to the-e,,.fr1�5,·.';.''.'�':'.a��-����,$)ljGINEER:
to the best of the Engineer's knowledge, information and belief, the work has /;i,-1C:: Si,nE or\'\;,,,,,, �-	,
progressed as indicated, the quality of the work is in accordance with the Contrac(II111111111111\\\	\	.    _	_\	.	 /	J
Documents, and the Contractor is entitled to payment of the AMOUNT CERTIFED.	.=B"J..Y-:...i.·..;_:,..:::�' -'4!-�<�, tfr:!:,�.L.'H::..L..	::.D=at:::e:....:_3;-4-fr...:./_2::::,�/-�-=2�,�1/  	_

This cer1ificate Is not negotiable. The AMOUNT CERTIFIEDIs payable only tothe Contractor named herein. Issuance, payment and acceptance of payment Is without prejudice lo anyrights of the Owner or Contractor under this Contract.

PlrtaGrovo	APPLICAllON FOft PAYMl:NT NO,
exWOIT"C"

QMT  o:r·

?,\':".·:	PREVIOUSLY COMPLETED

HTEO;THISJNVOICEc ·:,:	COMPLETED TO DATE

·• NT0N,

N!::TDUI!

,-iR!l  I

,.	orn

0,	I	DHcrmflon
An11H0ntlon r•or Pa on1summa,v
�_I,15,  Gonorol Condlllon3
30010.  Domollllon
30020,  Tree Cfeerlng & Sile Prep

A"'OUnl

$ --�J-:-soo:oo
!	809,00
$	1M 000,00

COstCodG

AnlOUJ'II

$ ' 391,100&,�.
$	09,00
$	5!Q.Q.Q.OO

Amount

:i
$

r---

•

.

$

...

Amount

.l 381,aoo.oo_
$	809.00
$	54,000,00

Amount

0�00
0,00
0,00

30030:-- EROSION & SEDIMENr CONTROL

$	270,208.00

..L.. .......!7.(btQ.�09....	•	.

)	270JQ.!h00

0,0]

aO!jfO, l:erlhwo,ks
�0640,  lmDortll:xoot1FUI
D.3_1010,_ Grovl•Sewer

.

.
.

-$--lfa2:021.20
-�	D0,668.00_
$	701,352.16
-!'	1,697 213,70
L	1,056,456.00
$	713900,00

$  632,021.26	$
oo 660.00
-$	791.J.�.16	$

•

! 1,897,213,70	$
$  1,066i"1llitQP_

-

$	713,000,00	I

$  632,021,26
i	98,556.,!.Q.Q_

i

$  797,352,16
$ 1 ffi,213,70
1,066,466.,OQ_
713 900.00

0,00
O.QQ
0,00
o,od
O,QQ
0,00

�	'	$	1,769,735.60

-$ 1,784,848.10

$	..

$1,764,848.10

4,88'1,liO

I �	Jl,1,- latlon & Fo,com�n

_t	300 537._50

$	3qQ.Ml:50	J

.L�37.5D

0.00

�3_240,	Rola nlng Woll
Chanpe Ot'dor #2

I	518,944.00
.l.,	j_g.9.!?60.00

$	6181044,00	$

-

.....L..J.@r7SO.OO	,$

$  018,044,00
I  120,750,oo

0,00
OJ!�

--	911anii(l Ordor #3

$	43,500.00

_!  43,600.00	I

I	43,600,00

0,00

-

Chantto Ordar#4
Chango o(daru5

$	�.80)

1N;��i-

$	85,482.20

.$	(1,005.801	$

•

_,_._85,482.20

$	(1,005,00!
$	65,482-20

0,00
O,oo

---

mii,n,10 Orderfl6

$	27,370.Q,Q

$	27,370,00	I	.

$	27 370.00

o.oo

TOTAL

phon11eOrdor#7

--f--� 	
$	8,195 768.67

$	�'Mm-	$
I	11,770.25	$
6 490 881.37

0,00

!  _§J.60,00
$	11 779.i5
8,490 881.37

0,00

0.00

�'.QQ 0,00
4 881,150

VENDOR;	CONTRACT#
AG&urod Sxcavatlna, 1110
INV.OATe: 2-25-2024	INV.#	APPL.# 10-R

Flold	fOl/!11

Chooked 01 omce Ar.nrovel	Entorod 811

Deducllon or 10¾ Retontton To(al Duo ro•Dale
Pl'evfous Annlloo.110:tl

$ 8,400,88-1,37
$ 7,841193.23

OESC�IPflONi Sofaro ACCT# ACCT, nATE;

Date:

Delo;

Data:

Dato:

J)alanca Due Th!s An�Hcatton

$  840 088,14

'	:.: > :·_. :oa

/	-"\,·' ,,._ '  '

p�evtoUSLY COMPLETED

\>	-o::lHISJN.\lOICE;'

"OMPLl;T!::D TO DAW

. :MAIN1NI ,oN,co RAC.t

No	Oescrlnllon

["	Uoll

Price	Amouru

a,,

Amount

o[o

Amounl

Oto

Amount	m,

Amount

3124G
31 5,

Gonor11_1 condlUone MOBIULZATION SURVEY LAYOUT ICl:RTIFIED AS-BUJLTS

1	LS
1	LS
1	LS

S89 000.00 .$	89 Ou0,00
$126,000,00 1li	1;,,fS,0:00,00
$:}2 500.00 /i	32,600,00

1.00 f.00 1.00

$80 000.00
$125,000,00
$32 600.00

$0,00
$0,no
S0,00

1.00
1.00
I.DO

$89,000,00 1126000,00
$32 600.00

0.00
0.00
0,00

1000
10.00
1110 00

30010,
30010,

30020.

MATERIALS 'ft:STING I GEOTECHNJCAL 1:NGJNE	f
MAIN rENANCE 11F  RAFFIC !MOTJ & PERMITTIN	1
Total Gcwora•Cofl(J/1/(Jns
Domolrtlon
O�MO 1:XISTlNG lruLE:T	1
D ·MO EXISTING 18" uQp	18
TOIal Domo//tfon

"

Tr'.1-o Clo.ti �I & Rl1o P,on
CLl3:AR AND	UB10URN ONS fr-1
Total Trno C/011 f1111& Sito Pro»
ERO	& SEDIMENT CONTROL

LS	$136,000.00
LS	$1() 000.00

EA	$426.00
F	.oo

AC	$1 200.00

$	135,000.00

•

$	10 000.00
301 500,00

•

$	426.00
,1H4,QQ
I	-800.00

'

64 000.00
I	ti4 000,00

1.00
1,00

1.00
1G,OO

45,00

"-135 000.00
$_10 000,00
S391,600,00

:i,�25,00
!!i384,00 5809,00

154  O,
"'-IM 000,00

$0,00
$0,00
lt0,00

$0,00
I0,00
.c:o.oo

$0,00 l0,00

1.
1.00

1,00
16,00

46,00

$135 000,00
$10 000,0Q C:381 600,00

.1:d26,00
!l:�04·,oo "'-809,00

$54 000.00
llid 000,80

0.00
0.00

0,00
0,00

0.00

$0,00
,'liQ,00
�0.00

OD
t.0,00
,o.oo

$u,OO
$0,00

1�0030,	N	, INSPl:CTIONS, REPORTING, A
30030,	TE	NSTRUCTfON ENTRANCE
30030.	OP SIGN
 30030,  	CE
 30030,		co	INT	NCE
30030,	0 E
30030.	ADJACt:NT PROPE�
 :10030.		CKOFCIJRO:>

1
f
1
5600
1
70
20400
16650

LS	$12 600.00
EA	$6,650.00
EA	$260.00
LP	UGO
LS	$B 600,00
EA	$2Q9,00
SY	ir;3,10
SY	$3,10

12 500.00

•

$	6 050,00
$	260,00

•$

$	8 400,00
860n,oo 23821.00
$	63240,00
$	40616.00

1.00
1.00
1.00
6 600,00
1.00
79_,00
20 400,00
15650,00

$12 500.00
'll0 060.00
$250,00
S0.-400.00
$8 600,00
$23621.00 ll:63,240,00
$118IH5.00

s.o,oo
.to.DO
!l:0,00
$0,00
$0.00
$0.00 &0,00
$0,00

1.00
1.00
1.00
15 600.00
.00
70,00
20,400,00
1ti650,00

$12,600,00
$6 660.00
!i:260.00
$8400,00
$8,500.00

;23;62: 001

0,00
·o,oo 0,00
0,00
0,00
O.QO
0.00
0.00

0,00
0,00
0.00
0.00
0.00
$0,00
$0,00
$0,00

 30030,		SE:E!OING OF LOTS AND ALL DIST
 30030.		NKS
30030.	E O PONO bOlTOM
otnJ l!.ROSION & SEDIMENT CONTROL
liitrlhw11,k<1

133100	SY
0450	SY
8200	SY

$0.49 I lli	65 210.00
$3,10 I$	29 205,00
$0.49 $	4010,66
I	270 201):,on

133 100.00
0450,00 _
8 200.00

!i:85219.00
<i:29 29MO M.018,00 S270.208.00

$0,00
$0,00
to,oo
co,oo

133 100,00
0 460_,00
0,2;00.00

0.00
0	0,00
$4	,00	0.00
"'-270 208,00

$0,uO
$0.00
i!iO.(I
lli0_,00

Pine Grove	APPLICATION FOR PAYMENT NO.
EXHIBIT"C"

		CONTRACT AMOUNT	PREVIOUSLY COMPLETED	COMPLETED THIS INVOICE	COMPLETED TODATE	REMAINING ON·CONTRl\CT	
No.	Descrlnl/on	Qlv	Unll	Price	Amount	Qtv	Amount	Ohl	Amount	Qlv	Amount	Qlv	Amount	
30510.	FINAL GRADING /LOTS AND OPEN SPACESI	218	EA	$250.00	$	54500.00	218.00	$54500.00		$0.00	218.00	$54 500.00	0.00	$0.00	
30510.	POND GRADING	17650	SY	$1.50	$	26 475.00	17 650.00	$26,475.00		$0.00	17 650.00	$26 475.00	0.00	$0.00	
30510.	ROW GRADING	39100	SY	$1.25	$	48 875.00	39100.00	$48 875.00		$0.00	39 100.00	$48 875.00	0.00	$0.00	
30510.	ONSITE CUT, PLACE & COMPACT SITE'	90854	CY	$3.69	$	364,771.26	98 854.00	$364 771.26		$0.00	98 854.00	$364 771.26	0.00	$0.00	
30510.	RELOCATE EXISTING RIP-RAP SWALE	675	LS	$26.00	$	18 900.00	675.00	$18,900.00		$0.00	675.00	$18 900.00	0.00	$0.00	
30510.	EXCCAVATE FOR RETAINING WALLS	1	LS	$18 500.00	$	18 500.00	1.00	$16 500.00		$0.00	1.00	$18 500.00	0.00	$0.00	
	Total Earthworks				$	532 021.26		$532 021.26		10.00		$532 021.26		$0.00	
														
	IMPORT/EXPORT FILL													
30540.	Exnorl FIii	65704	CY	$1.50	$	98 556.00	65 704.00	$98556.00		$0,00	65 704.00	$98,556.00	0.00	$0.00	
	Total IMPORT/EXPORT FILL				$	98 556.00		$98 556.00		$0.00		$98 556.00		SO.DO	
														
31010	GRAVITY SEWER													
	6" PVC PIPEI0-6' CUTI		LF	$0.00	$0.00	0.00	$0.00		$0.00	0.00	SO.OD	0.00	$0.00	
	8" PVC PIPE /0-6'CUTI	1428	LF	$36.10	$51,550.80	1 428.00	$51550.80		$0.00	1,428.00	$51,550.80	0.00	$0.00	
	8" PVC PIPE 6'-8' CUTI	616	LF	$39.10	$24,085.60	616	$24 085.60		$0.00	616.00	$24,085.60	0.00	$0.00	
	8"PVC PIPE	8'-10' CUTl	784	LF	$40.10	$31 438.40	784	$31 438.40		$0.00	784.00	$31,438.40	0.00	$0.00	
	8"PVC PIPE	10'-12' CUTi	1876	LF	$43.10	$80 855.60	1876	$80,855.60		$0.00	1 876.00	$80 855.60	0.00	$0.00	
	·O"PVC PIPE	12'-14' CUTl	1022	LF	$44.30	$45 274.60	1022	$45 274.60		$0.00	1,022.00	$45,274.60	0.00	$0.00	
	8"PVC PIPE	14'-16' CUTI	1092	LF	$46.10	$50,341.20	1092	$50,341.20		$0.00	1 092.00	$50 341.20	0.00	$0.00	
	MANHOLE 10-6' CUTI	18	EA	$5,345.00	$96,210.00	18	$96 210.00		$0.00	18.00	$96,210.00	0,00	$0.00	
	MANHOLE /6'-8' CUTI	3	EA	$6 570.00	$19 710.00	3	$19 710.00		$0.00	3.00	$19 710.00	0.00	$0,00	
	MANHOLE18'-1O' CUTI	2	EA	$7,160.00	$14,320.00	2	$14320.00		$0.00	2.00	$14,320.00	0.00	$0.00	
	MANHOLE /10'-12' CUTI	4	EA	$8,050.00	$32 200.00	4	$32,200.00		$0.00	4.00	$32,200.00	0,00	$0,00	
	MANHOLE112'-14' CUTI	1	EA	$10,400.00	$10,400.00	1	$10 400.00		$0.00	1.00	$10400.00	0.00	$0,00	
	MANHOLE 112'-14' CUT LINEDI	1	EA	$18,300.00	$18.300.00	1	$18 300.00		$0.00	1.00	$18,300.00	0.00	$0.00	
	MANHOLE 114'-16' CUTI	3	EA	$11.325.00	$33,975.00	3	$33 975.00		$0.00	3.00	$33,975.00	0.00	$0.00	
	SINGLE SERVICE ASSEMBLY	49	EA	$1,115.00	$54 635,00	49	$54,635.00		$0.00	49.00	$54,635.00	0.00	$0.00	
	DOUBLE SERVICE ASSEMBLY	85	EA	$1684.00	$143 140.00	85	$143 140.00		$0.00	85.00	$143.140.00	0.00	$0,00	
	TV TESTING	6899	LF	$6.89	$47,534.11	6899	$47,534.11		$0.00	6 899.00	$47,534.11	0.00	$0.00	
	MISC FITTINGS	1	LS	$6,200.00	$6,200.00	1	$6 200.00		$0.00	1.00	$6,200.00	0.00	$0.00	
	COAT EXISTING MANHOLE WITH LINER SYSTEI	3	EA	$10,400.00	$31 200.00	3	$31 200.00		$0.00	3.00	$31 200.00	0.00	$0.00	
	10"DR-11 HOPE	81	LF	$73.85	$5 981.85	81	$5,981.85		$0.00	81.00	$5,981.05	0.00	$0.00	
	BLANK • USE/AOD ROWS IF NEEDEOI													
				SUB-TOTAL	$797 352.16		$797 362.18		SO.OD		$797 352,18	o.oo	$0.00	
31015	STORM													
	15" CLASS Ill RCP	3088	LF	$47.40	$146 371.20	3088	$146 371.20		$0.00	3 088.00	$146.371.20	0.00	$0.00	
	18" CLASS Ill RCP	2608	LF	$59.30	$154,654.40	2608	$154 654.40		$0.00	2 608.00	$154.654.40	0.00	$0.00	
	24" CLASS Ill RCP	1072	LF	$83.75	$89 780.00	1072	$89 780.00		$0,00	1072.00	$89780,00	0.00	$0.00	
	30" CLASS Ill RCP	176	LF	$119.85	$21.093.60	176	$21 093.60		$0,00	170.00	$21093.60	0.00	SO.OD	
	36" CLASS Ill RCP	1248	LF	$160.50	$200 304.00	1248	$200 304.00		$0.00	1,248.00	$200 304.00	0.00	SO.OD	
	42" CLASS Ill RCP	296	LF	$206.50	$61124.00	296	$61124.00		$0.00	296,00	$61124.00	0.00	$0.00	
	48" CLASS Ill RCP	424	LF	$248.75	$105 470.00	424	$105.470.00		$0.00	424,00	$105 470.00	0.00	$0,00	
	8"PVC	1010	LF	$23.05	$37 110.50	1610	$37 110.50		$0.00	1 610.00	$37,110.50	0,00	$0.00	
	'36"RCP FES	1	EA	$5 265.00	$5,265,00	1	$5,265.00		$0.00	1.00	$5 265.00	0.00	$0.00	
	RIP-RAP	650	$Y's	$80.00	$52,000.00	650	$52,000.00		$0.00	650.00	$52.000.00	0.00	$0.00	
	TYPE "C" INLET	1	EA	$8,100.00	$8 100.00	1	$8.100.00		$0.00	1.00	$8,100.00	0.00	$0,00	
	TYPE "F" INLET	8	EA	$5 350.00	$32 100.00	6	$32,100.00		$0.00	,	6.00	$32 100.00	0.00	SO.OD	
	TYPE "H" INLET	1	EA	$8 235.00	$8 235.00	1	$8 235.00		$0.00	1.00	$8 235.00	0.00	$0.00	
	FOOT TYPE "5" CURB INLET IRlahl & Lem	37	EA	$7 845.00	$290,265.00	37	$290,265.00		$0.00	37.00	$290,265.00	0.00	$0.00	
	FOOT TYPE "6" CURB INLET	29	EA	$7 845.00	$227 505.00	20	$227 505.00		$0.00	29.00	$227 505.00	0.00	$0,00	
	TYPE 'P" MANHOLE	9	EA	$4 820.00	$43,380.00	9	$43 380.00		$0.00	9.00	$43,380.00	0.00	$0.00	
	TYPE "J" MANHOLE	7	EA	$10020.00	$70 140.00	7	$70,140.00		$0.00	7.00	$70,140.00	0.00	$0.00	
	MISC FITTINGS	1	LS	$8 400.00	$8,400.00	1	$8,400.00		�0.00	1.00	$8,400.00	0.00	$0.00	
	CLEANINGNIDEOnNSPECTION	8912	LF	$8.00	$71 296.00	8912	$71 296.00		$0.00	8912.00	$71,298.00	0.00	$0.00	
	YARD DRAIN	14	EA	$970.00	$13 5B0.00	14	$13 580.00		$0.00	14.00	$13 580.00	0.00	$0.00	
	REPLACE INLET WITH MANHOLE TOP	1	EA	$3, 120,00	$3 120.00	1	$3 120.00		$0.00	1.00	$3 120.00	0.00	$0.00	
	FOOT TYPE "5" CURB INLETw/J boUom	4	EA	$11,980.00	$47 920.00	4	$47.920.00		$0.00	4.00	$47 920.00	0.00	$0.00	
	CONVERT TYPE 5 TO MH													
				SUB-TOTAL	$1 697 213.70		$1697,213.70		10.00		$1 897 213.70	0.00	S0,00	
31020	WATER MAINS													
	8" PVC WATER MAIN	8900	LF	$42.55	$378 695.00	8900	$378.695.00		$0.00	8,900.00	$378,695.00	0.00	$0.00	
	16"DIP WATER MAIN	720	LF	$183,00	$117 360.00	720	$117,360.00		$0.00	720.00	$117 360.00	0.00	$0.00	
	B" GATE VALVE	59	EA	$2 304.00	$135,936.00	59	$135,936.00		$0.00	59.00	$135 936.00	0.00	$0.00	
	16'GATEVALVE	6	EA	$7 685.00	$46 110.00	6	$46,110.00		$0.00	6.00	$46,110.00	0.00	$0,00	
	FIRE HYDRANT ASSEMBLY	16	EA	$5 570.00	$89,120.00	16	$89,120.00		$0.00	16.00	$89 120.00	0.00	$0,00	
	PERMANENT BLOW-OFF ASSEMBLY IHYDRAI	5	EA	$7 180.00	$35 800.00	5	$35,800.00		$0.00	5.00	$35 800.00	0.00	$0.00	
	SINGLE SERVICE ASSEMBLY	38	EA	$725.00	$27,550.00	36	$27,550.00		$0.00	38.00	$27,550.00	0.00	$0.00	
	DOUBLE SERVICE ASSEMBLY	91	EA	$1135.00	$103 285.00	91	$103 285.00		$0.00	91.00	$103 285.00	0.00	SO.OD	

Pina Grove	APPLICATION FOR PAYMENT NO,
E.XHIBIT"C"

,,	0.

A' !AMO.UNR,:":·c··a�f\i�X:m;,,;'lf:�::"::_t'	PREVIOUSLY COMPLETED

·.\C. R  r

'/;[:  I..  la.e)

COM,,PL!;TEO TO DATE

•	I  •'  : .0	Q1.l

No,

Oescrlnlon
CUNNEOT TO EXISTING WATER MAIN TESTING. CHLORINATION	DCLEARANCE MISC FITTINGS

2
6900
1

Unll EA LS
LS

Ptl<:o
$1.1.120.00
$-3,00
$J14,160,00

.10lml.
$3 040.00 li2G,700.00
$84 160 OQ

QIV	Amount
2	$3 040.00
m;mo	.,.,0,00
1	,OQ

QIV

Amounl
50,00
50,00
$0,00

Amount
2,00	$3,040.00
_a900.00	$26,7.00.00
1.00	$84,150,00

Qw	Amount
o.oo	$0,00
0.00	$0,Q[
0,00	$0.00

LlFT SrATION SINGLE SERVICES f2"l

I	eA

£4.85:0,00

$4 tl5o.oo

I	SM	.o_o

,00

1.00	$4 850,00	o.oo	$0.00

31026

TEMP JUMPl:R
BLANK•	//\OD ROWS IF NliEDt:Ol

o�rvc

REC AIM
REUSE	R-MAIN
10'' PVC Rl!USt: WATER MAIN
6" OATE VALVE
10"GATEVALVE

2

8700
820

'

63

eA	93000
SUD-TOTBL
LF	:ti28.45
LF	$02.00
EA	S1;609,00
EA	$3 250,00

:i;3 860,00
·"1 060,4/)0 00

1

$24751,6.00
$50040.00
" 8

2	J:3	.oo
111 068 466,00
8700	ll:'J47 516.00

•

820	$50 840.00
63	.S101367,00
S18 250,00

so.no
:i.0.00
$0.00
$0.00
_$0,00
$000

2.0Q	$3,860.00
$1 086 456,0_0
8 700,00	$247,615.00
820.00	$50.MO,OO
6300	$101,367.00
600	$16.250,00

0.00	$000
0.00	.!:0,00
0,00	$0,00
0,00	$0.00
0,00	§0.00
0.00	$0.00

TE!MPORARY BLOW•OFF ASSEMBLY SINGLE SERVICE ASSEMBLYo

6	EA
28	EA

S:1 298.00	7
$675,00

6	$7 788 01
28	,'li18900,00

_$0,00
M:00

o.oo
28,00

S7 788.00	0,00	,o
$10 000,00	o.oo	10,00

DOUBLE SERVICE ASSEMBLY"

74	EA

$1180.00

0	74	.-.37 320,110

$0.00

74.00

187 :J.20.00

0,0_0	10.00

CONNECT TO EXISTING REUSE WATl.:R MAIN	2

EA	$1,050.00

2,100,00

2	$2 100.00

$0.00

2,110

$2 100,00	0.00	$0,00

lE:STING & CLEARANCE TEMP JUMPER
6" MASTER METER ASSEMBLY

0520
2
2

LF	$3,00
EA	$1,78.0,00
EA	$31 000.00

$28 680.00
$M60.oo
$63 800.00

0520	$2$ 560,00
2	$3 560,00
2	$63 800._00

$0,00
:so.no
$0.00

0 620,00
2,00
2.00

$20,660.00
$3-"60.00
$63,800.00

o.oo	0,00
0.00	0.00
0,00	,00

31030

REUSE MISC FITTINGS
L	� UBE/ADO ROWS IF NE!'.EOt:0\
INTERNAi. ROAOS

1	LS

$86 900,00
SUB-TOTAL_

$85 000.00
:1;713 900,00

I	$8li 900,00
.!!i713000.00

$0,00
:i.0,00

1,00

$06.900,00 1713 {100.00

o.oo	0.00
0.00	so.oo

---
---

1.6" BSPHA 'f TYPE SP•1? 6
2·1 "TYPE: SP 9,6/12.6 ASPHALT 12 LIFTSl
6'L	BASE
9�·CR	CONCRET	SE lOFFSITEl

24600
7200
24500
1200

SY	$12.60
SY	$20,80
SY	$18,20
SY	$20,80

$306 260,00
,,:149 760,00
$396 900,00
$149760.00

24500	$300 250.00
1200	$149 700.00
24500:	$396900.00
7200	$149 760,00

$0.00
$0,00
$0,00
.so,oo

24.600,00
7.200,00
24 500,00
7,200,00

:t.306 250.00
$149,760,00
$396,900.00
$149 760.00

0.00	:i.0,00
0,00	$0.00
0.00	$0,00
0.00	$('1.00

9"ST
12"ST ILIZEO	0R 4D '"'FFSITEI TYP�"A" CURB
lYPE 1'F" C Rll	R 2' VALLE!Y GUTTER

30160
7200
1825
9151
14315

SY	ill4.85
SY	:i;4,9,5
LF	$16.60
LF	f1'17,75
LF	$16.89

$186 027,60
:i;35 640,00
$30 112,50
$162.-130,25
$241.780,35

30150
1·200
1825
0_151
14316

i1a5 021.50
:i;35 640.00
$30 ,·12.so
_5162,430,2_5
$241,780.35

·10,00
:t.0,00
$0,()0
$0,00

so,oo

$0,00

39,150,00
'2110,00
1,825.00
9151.00
14316,00

$185,027,50
$35 640.00
$30 112.50
:t.162 430,25
$241 '/80,35

0,00	$0,00
0.00	$0,00
0,00	$0.00
o.oo	$0.00

$0.00

0,00	$0,00

OTHER SlGNAGE

1

LS

$103 000,00

$103 000.00

1	$103 00_0,00

1.-00

$103.000,_00

0.00

et HIGH TRENCH C a

'"	LF

$33.50

-S4 '187.50

125

$4,187;50

$0,00

126,0

:54187,00

0.0(

$0.00

�CONGRF.TB·FOR DUMPSTEH PAD
BL K _.usetADP 1mws_1r-: Nl;�DEO\

420

SF	111.-50

$4,IUl7,60

0	$0,00 -�::,;\;�,_?<:':iGJ:'

so,oo

0.00

SQ,00

426,00	$4 887.60

31040-K
.cUNREINFORCED I

NTRANCES &

20250

SUB•TOTAL
sF	$6,80

:i.1169 735,GO
$192 100,00

28.260

764848.10
:&192 100.00

$0.00
$0,00

28 250,00

�1764848.10.
$102 100.00

426.00
0,00

M 887,60
$0.00

ll�	NREINFORCEDl

5600

SF	$8,15

$46,640.00

5000	S45 040,00

sooo

5 6(!0.00

$46 640.00

0.00

$0 00

31620

C RB	·w,ADA DETECTABLE WARNING IOUMPSTER ENCLOSURE PAD
U,Sli!IAQD'ltOWS 1ft NEEDED\
EUMP STATION & f:OhOl!MAlN
IFT	Tl◊N nwn. 8' OJAMBTER, 24.08' PEE

36
785

EA	$,1 500.00
SF	s11,GO
SUB-TOTBL

$64.000.00
$0.707,60
.!!i300 53-,,60

30
766

$64 000.00
$8 797.50
:i.300 637,60

$0,00
$0,00
:i.0,00

30.00
766.00

$54 000.00
797,60
1300 637,60

0.00
0.00
o,oo

:ti0,00
$_0,00 10,00

UMPBJP EL

I	EA

$36 00,00

$353600.00

1	'S363600,00

$0.00

1.00

$353u00.00

O 00	$0.00

f--

33240

LS TRACT YARD
werweLL
FOR(;lB MAIN O" PVC PIPE
00.NNE·c·exI,NsGMANHOLE LINE !:XIS	LE
FORCE M
rORCI:	•
BLAN	WS P Ni-EOE01
RETAINING WALL
Sl=GM�NTAL BLOCK RETAINING WALL !INCL D REtAINING WALL RAILING
a	·�USi:IADD ROWS IF·NEEOEO\

Clumuo Ordor#2
Pllll oumo and abandon exlsllnt1B"well locate 011111!&
BLA	EIADD ROWS n-  l!DEDl

I
1

020
1
1
I 920

2100
487

I

EA	.$47 60000
EA	$61 000.00

LF	$41.45
EA	$3 050,00
EA	$8 800.00
LS	£14200.00
LS	$3,00
SUB•TOTAL
SF	$33.15
LF	$105.00
SUB•TOTAL

EA		$43.500,00 SUB-TOTAL

$47 600 00
$61 000.00

$38.134.00
$3 060,00
$9 800,00
$14 200,00
l.2 700,00
..:618,044.00
$09 615,00 lt61,135,00
!i120 760.00

$43 600,00
143 B00,00

1
1

020
1
I
1
920

2·100
487

1

147.600.00
561 000.00

$38134,00
$3 050.00
so 800,00
$14 200 00
$2,760.0 1618,944,00
soo 616,00
$5113_5,0Q
.!!i120 760,00
$43,G_()O,OO 143.500.00

$0,00
$0,00

$0.00
$0;00
so.oo
$0.00
$0,00
$0,00
$0,00
$0,00
:i.0.00

$0.00
50,00

f,O{
1.00

920.00
1,00
1,00
1.00
920,00

2 100.00
487,00

1.00

.$47 600.00
361 000,00

$38 134,00
:S3050,00
$8.800,00
$f4 200,00
$2 700,00
$610944.00
soo 015,00
$51135,0C
$120 760,00
$43,600.00 5,13,600,00

0.00
0,00

0.00
0,00
0,00
0,00
n,oo
0,00
0,00
0.00
0,00

0,00
0,00

$0.00
S0,00

M;Q,0
$0.00
$0.00
$0,00
$0,00
$0.00
$000
$0,0_0
so.oo

$0,0

,0,

Pino Gro110	APPLICATION FOR PAVMl!NT NO,
EXHIBIT "Cf'

--a,,

:·Q_QNfRAGT, ·..U.N1!/';· ,.,	,,·':·.,·�·.

PREVIOUSLY COMPLETED

;),0  PtET!iQ!1!--IIS.JNVOICE1

COMP4ETED ro DATE

' ·MAINING ON:ooNTnA

No,

0.oscrlnlfon
Cltanao Ordor#3
$hWO"
Add llnors to oldsUna MH's
MOSS-22dM9  t nood llnar rior TOUO
S(rfl)I
Add/!lom1l stJf Inn
tom,
i1Mdre1n

Unit

3	EA

1	LS
1	EA

Pl'ICO

�o a5o,oo

$0,600.00
$070,00

MlllOUOI

$20 660,110

$9,500,uO

;i:;970,00

Qt,	ount

3	!!.29650.00

1	S0.600,00
1	t070.00

Amot1nl

$0,00

$0,00
$000

Olv

Amounl

3,00	$20 660.00

1,00	$\) 500.00
1,00	:i.970,00

QIV	Amount

0,00	$0.0

0.00	ti0,00
0 00	$0,-00

O"PVCtle
alO""l"I 0" Cr] ill 4"PVCr1I a
auo.v.
"G.V.
AFD
2''PVO "I""
Doolal	""

144

·540
420
,4
3
-2
""

LF	$23,05
LF	,,2 56
LF	�Hl.00
EA	: 2 340.00
$ 425,00
EA	7180.00
LF	10.65

:i;3 319.20
·$22,977.00
$7 833.00
49,360.00
$4,.:75.00
·11 20,00
:i;1 491,00

144	$3 319,20
·5'10	-$22 977.00
420	<r.1833_,00
.4	-$9 360.00
3	3i4 276.00
-2	-$14 320.00
140	ll:1401.00

$0,uO
:i;u,00
w.oo
$0.00
.i!i0,00
$0.00
:i;0,00

1114,00	319.20
-6110,00	-$22.977,00
4W,OO	$1 833,00
-11,00	-$9 360,00
3.00	$4 275.00
-2.00	-$14,;,20,00
140.00	$1,1191.00

0;00	ifi0,00
0,00	$0,00
0,00	10.00
000	ti0,00
0.00	$0.00
0,00	_�o.oo
o.oo	$000

"

61'PVC nlno 2ff PVGriln1:1 2"i0
6"{3,\1
80

Ohanno Otdor#4
00\/0S
2"GM SCH40PVC
3HGro SOH40PVC
4«0,0 SCH40PVC
8"Gro 801-140 PVC
12.'')(_4" arkor
3" $w.)GII$ G" Sweens 2�90 nends

-5M
520
-'3
-3

11)60
2520
750.
00
·20B
110
2
70

LF	$20 45
LF	:,10,85
EA	$1100,00
EA	$1 009,00
EA	:li1 290.00
SUB,J:QI!\L

"

LF	962

'

LF	$	1<145
LF	18,86
LF	I	30.75
EA	•	15.60
EA	I	68,20
EA	I	IAQ,0!)
EA	21,00

.$111,194.00 i!i5 538.00
$6 600.00
.'1:11 827.00
..,3 894,00

. "111 095.80

:,;17 ll93.20
$36 414.00
$14 326.00
.ii2 480.00
$3193.00
,1 502,00
$280.uO
,1 470,00

-820	-$14 70a.OO
620	$6  0.00
6	!i:8 GOD,00
-3	·$4.827 00
.3	-$3.894,00
•11.0QIJ,80

1860	$17 093.20
2670	$38,414.00
760	$14 32_6.00
60	·$2460.00
200	:Jl3,193.00
110	$1502.00
2	i280,00
70	$1.470,00

;i;0,00
,o.oo
$0,00
$0,00
$0.00
�0.00

$0,00
$0,00
_$0.00
$0,00
�o.-oo
$0,00
:,m,00
$0.00

-540,00
520,00
o.oo
•3.00
..a.oo

1 060.00
2 620.00
760,00
6000
200.00
110.00
2.(){)
70,00

-$14,794.00
$!3,530.00
$8 600,00
-$4,827,00
-$3 894.00
•li1 096,80

$17 893,20
$36 414.00
1_,! 320.00
512 460,00
3 193.00
7,602.00
$280.00
�1 470,00

0.0_0	$0.00
0.00	$0,00
0,00	:S0,00
0,00	$0.00
0,00	$000
:i;0,00

0.00	:S0,00
0.00	i!i0,00
0 00	ti0,00
0.00	$0,00
0.00	$0,00
0,1)0	�o.oo
0,01	$0,00
o;oo	$0,00

11"90 boilds

Ol11rnt10 Ordor #5
4"' concrote S/dewalk
Chttni•o rdorf/0

24

11026

EA	'		81.00 SUB-TOTAL
SY	�a.so

$1 9,14,00
,1o86 48:1:.20

$2r,3rO,OO

24

4026

.lllf 944,00 S86,482,20
$21370.00

$0.00 10,00
S0,00

211.00

11026,00

i!i1 9411.00
$86 482:20
$27"370,00

0,00	$0.00
�o.oo
0.00	,o,oo

ln&I II small Flat li/O,.as.t lral'ls ormer nad fot	1
Duke �no , ln$IOII +/• 30LI' of C"Urb around lronsformor naid, lt1$lallcrushad concroto
wllh In curb and undot nronosed nold

$8 780,00

$0 760.00

1	'1:6 760.00 §!- '�½"::-. ;;.,;,it..c

$0,00

1.00

:50.760.00

0.00

50,00

CIUlll"l'l Omqrn-,
Cdfitt8Itl Curbs
Tvne' 0" Curb 111front of SldOWl'llkS

635

LF	$18,55

�11 779.26

635

$11_.779.26 l'."'.'.t,, J·4· ·�·,

!i0,00

836.00

S11 770,26

0,00

li0,00

TOTAL

496,788.87

$8 400,801,37

:i-0,uO

$8 400 081,37

t4 861,SO

Solart1PayApp�N10Pob	Pago 0-6

mattamyHOfViES
FINAL PAYMENT AFFIDAVIT AND
WAIVER AND RELEASE OF LIENS UPON FINAL PAYMENTS

Affiant:
Date:
STATE OFFLORif�

Assured Excavating, Inc 06/03/2024

COUNTY OF	LJ�	
BEFORE ME, the undersigned authority, personally appeared Affiant), who after being duly sworn, deposes and states that:
l.	Affiant is theYl\M lA,l ct  of Assured Excavating, Inc, doing business in the State of Florida (the "Lienor").
Affiant represents that (a) he/she has authority to execute this Final Payment Affidavit and Waiver and Release of Liens Upon Final Payments for, and on behalf of, Lienor; and (b) the facts stated herein are true and correct.

The undersigned Lienor, in consideration of the following final payments in the total amount of $1,173,279.74, hereby waives and releases its liens and rights to claim liens for labor, services, or materials furnished to Mattamy Florida LLC on the jobs for_the following described properties:

Contract		Gross	Discount	Payment	
i\umbcr	Joh Address	Amount	Amount	Amount	
WO8250PAY APPi 7-RET		710.00		710.00	
WO8250PAYAPPi 7-RET		17,513.91		17,513.91	
WO8250PAY APPl 7-RET		13,228.75		13,228.75	
WO8250PA YAPPl 7-RET		16,880.38		16,880.38	
WO8250PAYAPPl 7-RET		35,053.88		35,053.88	
WO8250PA YAPPi 7-RET		63,180.72		63,180.72	
WO8250PAY APPi 7-RET		32,326.36		32,326.36	
WO8250PAY APPi 7-RET		14,147.50		14,147.50	
WO8250PAYAPPi 7-RET		80,011.47		80,011.47	
WO8250PAYAPPi 7-RET		12,664.37		12,664.37	
WO8250PAYAPPi7-RET		27,892.40		27,892.40	
WO8250PAY APPi 7-RET		2,660.63		2,660.63	
WO8250PAYAPPi 7-RET		5,148.25		5,148.25	
WO8250PAYAPPi 7-RET		560.00		560.00	
WO8250PA YAPPi 7-RET		1,183.77		1,183.77	
WO8250PAYAPPi 7-RET		1,210.03		1,210.03	
WO8017PA YAPPl9-RET		79,735.21		79,735.21	
WO8017PAYAPP19-RET		169,533.12		169,533.12	
WO8017PA YAPPi 9-RET		105,645.60		105,645.60	
WO8017PAY APP19-RET		71,390.01		71,390.01	
WO8017PAYAPPi 9-RET		206,538.60		206,538.60	
WO8017PA YAPP19-RET		51,894.36		51,894.36	
WO8017PA YAPP19-RET		12,075.00		12,075.00	
WO8017PAYAPP19-RET		134,709.43		134,709.43	

	•		
WO8017PAYAPP19-RET	4,350.00		4,350.00	
WO8017PAYAPP19-RET	2,955.00		2,955.00	
WO8017PA YAPPl 9-RET	950.00		950.00	
WO8017PAYAPP19-RET	-1,673.80		-1,673.80	
WO8017PA YAPPl 9-RET	1,211.42		1,211.42	
WO8017PAYAPP19-RET	-4,665.70		-4,665.70	
WO8017PAYAPP19-RET	1,120.92		1,120.92	
WO8017PA YAPPl 9-RET	8,548.22		8,548.22	
WO8017PAYAPP19-RET	2,737.00		2,737.00	
WO8017PAYAPP19-RET	675.00		675.00	
WO8017PAYAPPl 9-RET	1,177.93		1,177.93	
TOTAL	1,173,279.74	0.00	1,173,279.74	

	Assured Excavating, Inc	

fuh,

By 	'-����--­	
Print Name: /	 :BYL:tt'
Title: 	1).�r'�(_?_i ck-;t���--------- 
Date:	� - 3 l - ::z-H

mattamyHOMES
FINAL PAYMENT AFFIDAVIT AND
WAIVER AND RELEASE OF LIENS UPON FINAL PAYMENTS

STATE OF FLORIDA COUNTY OF D�	/

)
) ss:
)

The foregoing instrument was acknowledged before me by means of:
r-1"7	physical presence or
D	online notarization
this 31day of :J)'lp,uA	,26?�by �trbv::)	,as ±re:siLA:	of
t:Y,6\)fo..Q,(;c(A\1£AX\J, 	\:L CoY(?	, on behalf of the 	 ., who is personally known to me or who has produced 				as

identification.

--z • 21-z.l/

Warning: Do not sign a blank or incomplete form	 Retain a Copy

Section IX

DMHB

DIBARTOLOMEO, MCBEE, HARTLEY & BARNES, P.A.
CERTIFIED PUBLIC ACCOUNTANTS

October 27, 2025
Westside Community Development District Board of Supervisors
We are pleased to confirm our understanding of the services we are to provide Westside Community Development District, (“the District”) for the fiscal year ended September 30, 2025 and with an option for additional annual renewals. This letter serves to renew our agreement and establish the terms and fee for the 2025 audit.
Audit Scope and Objectives
We will audit the financial statements of the governmental activities, the aggregate discretely presented component units, each major fund (general fund, debt service fund, capital projects fund), and the aggregate remaining fund information, and the disclosures, which collectively comprise the basic financial statements of the District as of and for the year ended September 30, 2025. In addition, we will examine the District’s compliance with the requirements of Section 218.415 Florida Statutes in accordance with Rule 10.556(10) of the Auditor General of the State of Florida. Accounting standards generally accepted in the United States of America (GAAP) provide for certain required supplementary information (RSI), such as management’s discussion and analysis (MD&A), to supplement the District‘s basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement we will apply certain limited procedures to the District‘s RSI in accordance with auditing standards generally accepted in the United States of America (GAAS). These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient appropriate evidence to express an opinion or provide any assurance. The following RSI is required by GAAP and will be subjected to certain limited procedures, but will not be audited.
Management’s Discussion and Analysis
Budgetary comparison schedule
The objectives of our audit are to obtain reasonable assurance as to whether the financial statements as a whole are free from material misstatement, whether due to fraud or error; issue an auditor’s report that includes our opinion about whether your financial statements are fairly presented, in all material respects, in conformity with GAAP; and report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. Misstatements, including omissions, can arise from fraud or error and are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment of a reasonable user made based on the financial statements.
Auditor’s Responsibilities for the Audit of the Financial Statements
We will conduct our audit in accordance with GAAS and will include tests of your accounting records and other procedures we consider necessary to enable us to express such opinions. As part of an audit in accordance with GAAS, we exercise professional judgment and maintain professional skepticism throughout the audit.

2222 Colonial Road, Suite 200 • Fort Pierce, Florida 34950 • 772-461-8833 • Fax: 772-461-8872 591 S.E. Port St. Lucie Blvd., • Port St. Lucie, Florida 34984 • 772-878-1952 • Fax: 772-878-1709
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We will evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management. We will also evaluate the overall presentation of the financial statements, including the disclosures, and determine whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We will plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is an unavoidable risk that some material misstatements may not be detected by us, even though the audit is properly planned and performed in accordance with GAAS. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. However, we will inform the appropriate level of management of any material errors, fraudulent financial reporting, or misappropriation of assets that comes to our attention. We will also inform the appropriate level of management of any violations of laws or governmental regulations that come to our attention, unless clearly inconsequential. Our responsibility as auditors is limited to the period covered by our audit and does not extend to any later periods for which we are not engaged as auditors.
We will also conclude, based on the audit evidence obtained, whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the government’s ability to continue as a going concern for a reasonable period of time.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, tests of the physical existence of inventories, and direct confirmation of receivables and certain assets and liabilities by correspondence with selected customers, creditors, and financial institutions. We will also request written representations from your attorneys as part of the engagement.
We may, from time to time and depending on the circumstances, use third-party service providers in serving your account. We may share confidential information about you with these service providers but remain committed to maintaining the confidentiality and security of your information. Accordingly, we maintain internal policies, procedures, and safeguards to protect the confidentiality of your personal information. In addition, we will secure confidentiality agreements with all service providers to maintain the confidentiality of your information and we will take reasonable precautions to determine that they have appropriate procedures in place to prevent the unauthorized release of your confidential information to others. In the event that we are unable to secure an appropriate confidentiality agreement, you will be asked to provide your consent prior to the sharing of your confidential information with the third-party service provider. Furthermore, we will remain responsible for the work provided by any such third-party service providers.
Our audit of the financial statements does not relieve you of your responsibilities.
Audit Procedures—Internal Control
We will obtain an understanding of the government and its environment, including internal control relevant to the audit, sufficient to identify and assess the risks of material misstatement of the financial statements, whether due to error or fraud, and to design and perform audit procedures responsive to those risks and obtain evidence that is sufficient and appropriate to provide a basis for our opinions. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentation, or the override of internal control. An audit is not designed to provide assurance on internal control or to identify deficiencies in internal control. Accordingly, we will express no such opinion. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards.
Audit Procedures—Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the District’s compliance with the provisions of applicable laws, regulations, contracts, and agreements. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion.

Other Services
We will also prepare the financial statements of Westside Community Development District in conformity with accounting principles generally accepted in the United States of America based on information provided by you.
We will perform the services in accordance with applicable professional standards. The other services are limited to the financial statement services previously defined. We, in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities.
You agree to assume all management responsibilities for the financial statement preparation services and any other nonattest services we provide; oversee the services by designating an individual, preferably from senior management, with suitable skill, knowledge, or experience; evaluate the adequacy and results of the services; and accept responsibility for them.
Responsibilities of Management for the Financial Statements
Our audit will be conducted on the basis that you acknowledge and understand your responsibility for designing, implementing, and maintaining internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error, including monitoring ongoing activities; for the selection and application of accounting principles; and for the preparation and fair presentation of the financial statements in conformity with accounting principles generally accepted in the United States of America with the oversight of those charged with governance.
Management is responsible for making information available for the drafting of financial statements, all financial records, and related information available to us and for the accuracy and completeness of that information (including information from outside of the general and subsidiary ledgers). You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, such as records, documentation, identification of all related parties and all related-party relationships and transactions, and other matters; (2) additional information that we may request for the purpose of the audit; and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence. At the conclusion of our audit, we will require certain written representations from you about the financial statements and related matters.
Your responsibilities include adjusting the financial statements to correct material misstatements and confirming to us in the management representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements of each opinion unit taken as a whole.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws and regulations.
You are responsible for the preparation of the supplementary information in conformity with accounting principles generally accepted in the United States of America (GAAP). You agree to include our report on the supplementary information in any document that contains, and indicates that we have reported on, the supplementary information. You also agree to include the audited financial statements with any presentation of the supplementary information that includes our report thereon. Your responsibilities include acknowledging to us in the representation letter that (1) you are responsible for presentation of the supplementary information in accordance with GAAP; (2) you believe the supplementary information, including its form and content, is fairly presented in accordance with GAAP; (3) the methods of measurement or presentation have not changed from those used in the prior period (or, if they have changed, the reasons for such changes); and (4) you have disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the supplementary information.

Engagement Administration, Fees, and Other
We understand that your employees will prepare all cash or other confirmations we request and will locate any documents selected by us for testing.
Subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to a cognizant or oversight agency or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of DiBartolomeo, McBee, Hartley & Barnes, P.A. personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. Notwithstanding the foregoing, the parties acknowledge that various documents reviewed or produced during the conduct of the audit may be public records under Florida law.
We will complete the audit within prescribed statutory deadlines, which requires the District to submit its annual audit to the Auditor General no later than nine (9) months after the end of the audited fiscal year, with the understanding that your employees will provide information needed to perform the audit on a timely basis. Provided that such information and any necessary feedback is provided on a timely basis, we will submit a preliminary draft audit report for your review no later than May 15 following the fiscal year for which the audit is conducted, and will submit a final audit report for your review no later than June 15 following the fiscal year for which the audit is conducted.
The audit documentation for this engagement will be retained for a minimum of five years after the report release date. If we are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation.
Jim Hartley is the engagement partner and is responsible for supervising the engagement and signing the report or authorizing another individual to sign it. Our fees for these services are not to exceed $4,150. The fee estimate is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary or if additional Bonds are issued, we will discuss it with you and arrive at a new fee estimate before we incur the additional costs. Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our report. You will be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket expenditures through the date of termination.
Either party may unilaterally terminate this agreement, with or without cause, upon thirty (30) days written notice. Upon any termination of this Agreement, the District will pay all invoices for services rendered prior to the date of the notice of termination but subject to any offsets that the District may have. Pursuant to Section 218.391, Florida Statutes, all invoices for fees or other compensation must be submitted in sufficient detail to demonstrate compliance with the terms of this engagement.
We shall take all necessary steps to ensure that the audit is completed in a timely fashion so that the financial reports and audits may be approved by the District’s Board of Supervisors within 180 days after the end of the fiscal year under review.
We agree and understand that Chapter 119, Florida Statutes, may be applicable to documents prepared in connection with the services provided hereunder and agree to cooperate with public record requests made there under. In connection with this Agreement, we agree to comply with all provisions of Florida’s public records laws, including but not limited to Section 119.0701, Florida Statutes, the terms of which are incorporated herein. Among other requirements, we will:
Keep and maintain public records required by the District to perform the service.
Upon request from the District’s custodian of public records, provide the District with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes or as otherwise provided by law.

Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of the contract term and following completion of the Agreement if the auditor does not transfer the records to the District.
Upon completion of this Agreement, transfer, at no cost, to the District all public records in possession of the auditor or keep and maintain public records required by the District to perform the service. If the auditor transfers all public records to the District upon completion of this Agreement, the auditor shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. If the auditor keeps and maintains public records upon completion of the Agreement, the auditor shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the District, upon request from the District’s custodian of public records, in a format that is compatible with the information technology systems of the District.
If auditor has questions regarding the application of Chapter 119, Florida statutes, to its duty to provide public records relating to this agreement, contact the public records custodian at: c/o Governmental Management Services – Central Florida LLC, 219 East Livingston Street, Orlando, Florida 32801, or recordrequest@gmscfl.com, phone: (407) 841-5524.
Reporting
We will issue a written report upon completion of our audit of Westside Community Development District’s financial statements. Our report will be addressed to the Board of Supervisors of the District. Circumstances may arise in which our report may differ from its expected form and content based on the results of our audit. Depending on the nature of these circumstances, it may be necessary for us to modify our opinions, add a separate section, or add an emphasis-of-matter or other-matter paragraph to our auditor’s report, or if necessary, withdraw from this engagement. If our opinions are other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed opinions, we may decline to express opinions or withdraw from this engagement.
We appreciate the opportunity to be of service to Westside Community Development District and believe this letter accurately summarizes the terms of our engagement, and, with any addendum, if applicable, is the complete and exclusive statement of the agreement between DiBartolomeo, McBee, Hartley & Barnes and the District with respect to the terms of the engagement between the parties. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the attached copy and return it to us.

DiBartolomeo, McBee, Hartley & Barnes, P.A.

RESPONSE:

This letter correctly sets forth the understanding of Westside Community Development District. Signature: 	
Title: 	

Date: 	

Section X

Section C

Westside CDD
Field Management Report

November 4th, 2025 Jarett Wright
Senior Field Manager GMS

1

Westside CDD Field Management Report | GMS 2025

Site Items

General Maintenance

Paradise Palms Tract E Boardwalk and Conservation area were treated for nuisance and invasive species per the water management districts requests.
The southbound Westside BLVD water force main is currently being replaced.
Irrigation zones that were affected by the construction have been replaced by the contractor.

2

Westside CDD Field Management Report | GMS 2025

Site Items

Landscaping Update

Sidewalks within Calabria on Paolos St were reported as potential trip hazards. These areas were reviewed by district field staff, and a report of the findings is attached below.
Alpha Foundations will be conducting sidewalk panel lifting on November 4th, 2025, to correct the

S 2025

3

Westside CDD Field Management Report | GM

Conclusion

For any questions or comments regarding the above information, please contact me by phone at 407-750-3599, or by email at jwright@gmscfl.com. Thank you.

Respectfully, Jarett Wright

4

Westside CDD Field Management Report | GMS 2025

Site Report

18417818070

Reference Number:
20251021-18417818070	Form Name:
Site Report	
Submitter Name:
Jarett Wright | jwright@gmscfl.com	Date Sent on Device:
Oct 21, 2025 10:05:07 AM EDT	
Location:
9046 Paolos Pl, Kissimmee, FL 34747, USA Oct 21, 2025 10:05:03 AM EDT [ View Map ]	

NEW PAGE	
District Status Review	
District	Westside CDD
Site Inspected By	Jarett Wright - Field Manager	
Issue Details	
ISSUE DETAILS	1 OF 6

Issue Details

Date / Time	Oct 21, 2025 9:44:00 AM EDT
Assignment	Alpha Foundations
GeoLocation	9012 Paolos Pl, Kissimmee, FL 34747, USA latitude: 28.3329236 altitude: 7.3
longitude: -81.6508286 [ viewMap ]
Action Item Picture	
.

Site Report - 2025-10-21 10:05:07	2025-10-21

Action Item Description	Panels in Front of 9012 Paolos to be lifted.
Request Vendor Proposal	Yes	
ISSUE DETAILS	2 OF 6

Issue Details

Date / Time	Oct 21, 2025 9:44:00 AM EDT
Assignment	Alpha Foundations
GeoLocation	9014 Paolos Pl, Kissimmee, FL 34747, USA latitude: 28.333129 altitude: 7.7
longitude: -81.6510638 [ viewMap ]
Action Item Picture

Action Item Description	Panels in front of 9014 Paolos to be lifted.
Request Vendor Proposal	Yes	
ISSUE DETAILS	3 OF 6

Issue Details

Date / Time	Oct 21, 2025 9:44:00 AM EDT
Assignment	Alpha Foundations
GeoLocation	9019 Paolos Pl, Kissimmee, FL 34747, USA latitude: 28.3331711 altitude: 8.2
longitude: -81.6514467 [ viewMap ]	

Site Report - 2025-10-21 10:05:07	2025-10-21

Action Item Picture

Action Item Description	Panels at 9020 Paolos to be lifted.
Request Vendor Proposal	Yes	
ISSUE DETAILS	4 OF 6

Issue Details

Date / Time	Oct 21, 2025 9:44:00 AM EDT
Assignment	Alpha Foundations
GeoLocation	9033 Paolos Pl, Kissimmee, FL 34747, USA latitude: 28.3336424 altitude: 8.2
longitude: -81.6530367 [ viewMap ]
Action Item Picture

Action Item Description	Panels in front of 9034 Paolos to be lifted.
Request Vendor Proposal	Yes	

Site Report - 2025-10-21 10:05:07	2025-10-21

ISSUE DETAILS	5 OF 6

Issue Details

Date / Time	Oct 21, 2025 9:44:00 AM EDT
Assignment	Alpha Foundations
GeoLocation	9038 Paolos Pl, Kissimmee, FL 34747, USA latitude: 28.3340699 altitude: 7.9
longitude: -81.6535697 [ viewMap ]
Action Item Picture

Action Item Description	Panels in front 9036-9038 Paolos to be lifted.
Request Vendor Proposal	Yes	
ISSUE DETAILS	6 OF 6

Issue Details

Date / Time	Oct 21, 2025 9:44:00 AM EDT
Assignment	Alpha Foundations
GeoLocation	9046 Paolos Pl, Kissimmee, FL 34747, USA latitude: 28.3345001 altitude: 9.471222 longitude: -81.6539261 [ viewMap ]
Action Item Picture	

Site Report - 2025-10-21 10:05:07	2025-10-21

Action Item Description	Panels in front of 9050 Paolos to be lifted.
Request Vendor Proposal	Yes	

Site Report

18417818208

Reference Number:
20251021-18417818208	Form Name:
Site Report	
Submitter Name:
Jarett Wright | jwright@gmscfl.com	Date Sent on Device:
Oct 21, 2025 10:16:26 AM EDT	
Location:
9035 Paolos Pl, Kissimmee, FL 34747, USA Oct 21, 2025 10:13:07 AM EDT [ View Map ]	

NEW PAGE	
District Status Review	
District	Westside CDD
Site Inspected By	Jarett Wright - Field Manager	
Issue Details	
ISSUE DETAILS	1 OF 2

Issue Details

Date / Time	Oct 21, 2025 10:08:00 AM EDT
Assignment	Alpha Foundations
GeoLocation	9040 Paolos Pl, Kissimmee, FL 34747, USA latitude: 28.3343747 altitude: 7.1
longitude: -81.6536994 [ viewMap ]
Action Item Picture	
.

Site Report - 2025-10-21 10:16:26	2025-10-21