October 27, 2026 Board of Supervisors Westside Community Development District Dear Board Members: The Board of Supervisors of Westside Community Development District will meet Tuesday, November 3, 2026 at 11:00 AM at Hart Memorial Central Library, 211 E Dakin Ave, Kissimmee, FL 34741. Following is the advance agenda for the meeting: 1. Roll Call 2. Public Comment Period 3. Organizational Matters A. Consideration of Resolution 2027-01 Declaring Board Vacancies B. Consideration of Resume(s)/Letter(s) of Interest C. Appointment of Individual(s) to Fulfill Vacancies in Seats #1, #3, #4, #5 D. Administration of Oaths of Office to Newly Appointed Supervisor(s) E. Election of Officers F. Consideration of Resolution 2027-02 Electing Officers 4. Approval of Minutes of the July 7, 2026 Meeting 5. Consideration of Resolution 2027-03 Amending Fiscal Year 2026 Budget 6. Presentation of Arbitrage Reports 7. Consideration of Agreement with PayGov.US for Electronic Payment Processing 8. Consideration of Landscape Maintenance Formal RFP Bid Packet 9. Staff Reports A. Attorney i. Consideration of Bond Counsel Transfer Letter B. Engineer C. Field Manager D. District Manager’s Report i. Approval of Check Register ii. Balance Sheet and Income Statement 10. Supervisor’s Requests 11. Other Business 12. Adjournment The balance of the agenda will be discussed at the meeting. In the meantime, if you have any questions, please contact me. Sincerely, A black background with a black square Description automatically generated Jason M. Showe District Manager CC: Jan Carpenter, District Counsel Rey Malave, District Engineer Darrin Mossing, GMS RESOLUTION 2027-01 A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WESTSIDE COMMUNITY DEVELOPMENT DISTRICT DECLARING VACANCIES PURSUANT TO SECTION 190.006(3)(b), FLORIDA STATUTES; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the Westside Community Development District (“District”) is a local unit of specialpurpose government created and existing pursuant to Chapter 190, Florida Statutes; and WHEREAS, on November 3, 2026, three (3) members of the Board of Supervisors (“Board”) are to be elected by the “Qualified Electors” of the District, as that term is defined in Section 190.003, Florida Statutes; and WHEREAS, the District published a notice of qualifying period set by the Osceola County Supervisor of Elections at least two (2) weeks prior to the start of said qualifying period; and WHEREAS, at the close of the qualifying period, no one qualified to run for the available seats designated as “Seat 3” and “Seat 4”, and “Seat 5”; and WHEREAS, pursuant to Section 190.006(3)(b), Florida Statutes, the Board shall declare Seat 3, Seat 4 and Seat 5 vacant, effective the second Tuesday following the general election, and Qualified Electors are to be appointed to such seats within ninety (90) days thereafter; and WHEREAS, the Board finds that it is in the best interests of the District to adopt this Resolution declaring Seat 3, Seat 4 and Seat 5 as vacant. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WESTSIDE COMMUNITY DEVELOPMENT DISTRICT: SECTION 1. The following seats are hereby declared vacant effective as of November 17, 2026: Seat 3 (currently held by Donald Jackson), Seat 4 (currently held by Thomas Franklin) and Seat 5 (currently held by Scott Stewart). SECTION 2. Until such time as the Board nominates Qualified Electors to fill the vacancies declared in Section 1 above, the incumbent Supervisors for Seat 3, Seat 4 and Seat 5 shall remain in office. SECTION 3. This Resolution shall become effective upon its passage. PASSED AND ADOPTED this 3rd day of November 2026. ATTEST: WESTSIDE COMMUNITY DEVELOPMENT DISTRICT _____________________________ ____________________________________ Secretary Chairperson, Board of Supervisors RESOLUTION 2027-02 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 3, 2026 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 3rd DAY OF NOVEMBER, 2026. Chairman/Vice Chairman Secretary/Assistant Secretary MINUTES OF MEETING WESTSIDE COMMUNITY DEVELOPMENT DISTRICT The regular meeting of the Board of Supervisors of the Westside Community Development District was held Tuesday, July 7, 2026 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 Jonathan Crone Assistant Secretary Donald Jackson Assistant Secretary Also present were: Jason Showe District Manager Jay Lazarovich Latham Shuker 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 no comments, the next item followed. THIRD ORDER OF BUSINESS Organizational Matters A. Consideration of Resume/Letters of Interest B. Appointment of Individual to Fill Seats 1 C. Administration of Oath of Office for Newly Appointed Supervisor D. Consideration of Resolution 2026-03 Electing Officers Items A through D were tabled to a future meeting. FOURTH ORDER OF BUSINESS Approval of the Minutes of the June 2, 2026 Meeting On MOTION by Mr. Crone seconded by Mr. Franklin with all in favor the minutes of the June 2, 2026 meeting were approved as presented. FIFTH ORDER OF BUSINESS Public Hearing A. Public Comment Period On MOTION by Mr. Stewart seconded by Mr. Franklin with all in favor the public hearing was opened. B. Consideration of Resolution 2026-05 Adopting the Fiscal Year 2027 budget and Relating to the Annual Appropriations Mr. Showe stated there is no increase in assessments, and we are putting about $300,000 into the reserves. We are in a good financial position. On MOTION by Mr. Franklin seconded by Mr. Stewart with all in favor Resolution 2026-05 Adopting the Fiscal Year 2027 budget and Relating to the Annual Appropriations was approved. C. Consideration of Resolution 2026-06 Imposing Special Assessments and Certifying an Assessment Roll Mr. Showe stated attached to the resolution as Exhibit A is the budget you just adopted and Exhibit B is the assessment roll. I will note for the record only members of the board and staff are present and no members of the public. On MOTION by Mr. Franklin seconded by Mr. Stewart with all in favor Resolution 2026-06 Imposing Special Assessments and Certifying an Assessment Roll was approved. On MOTION by Mr. Crone seconded by Mr. Stewart with all in favor the public hearing was closed. SIXTH ORDER OF BUSINESS Review and Acceptance of the Fiscal Year 2025 Audit Report Mr. Showe stated the audit has essentially the same notes as all the other audits you have had in the past. The one difference is it still has the note of the collections for some of the bonds, but we put in the statement that the district has cleaned that up, we did that at the last meeting. Hopefully, this should be the last comment we will have on our audits. On MOTION by Mr. Crone seconded by Mr. Stewart with all in favor the fiscal year 2025 audit was accepted and staff was authorized to transmit the audit to the auditor general of the State of Florida. SEVENTH ORDER OF BUSINESS Staff Reports A. Attorney Mr. Lazarovich stated we are just pushing on the pond repair issue. We did receive a response from the engineer we have been working with, Dave Reid, and Hanson Walter’s counsel did let us know last week that they are working on additional responses. We haven’t seen that come through yet. B. Engineer There being no comments, the next item followed. C. Field Manager’s Report Mr. Wright reviewed the field management report, copy of which was included in the agenda package and after discussion staff as directed to obtain proposals to remove the walking path and replace it with Bahia. Mr. Crone stated in Caribe Cove, the pond is washing away the bank on the poolside, and the fence is starting to lean because the pond bank is washing away. The fence is Caribe Cove’s, but I don’t know if we need to check that out. Mr. Stewart stated the pond is ours. Mr. Wright stated if it is CDD erosion causing this we will repair the erosion. Mr. Crone stated the water will sometimes come into the pool area. D. Manager i. Approval of Check Register On MOTION by Mr. Crone seconded by Mr. Franklin with all in favor the check register was approved. ii. Balance Sheet and Income Statement A copy of the balance sheet and income statement were included in the agenda package. iii. Consideration of Fiscal Year 2027 Meeting Schedule On MOTION by Mr. Franklin seconded by Mr. Stewart with all in favor the fiscal year 2027 meeting schedule was approved. iv. Goals and Objectives a. Adoption of Fiscal Year 2027 Goals and Objectives b. Review and Approval of Fiscal Year 2026 Goals and Objectives and Authorizing chair to Execute Final Form On MOTION by Mr. Franklin seconded by Mr. Crone with all in favor the fiscal year 2027 goals and objectives were adopted, and the 2026 goals and objectives were approved and the chairman was authorized to execute the final form at the end of the fiscal year. EIGHTH ORDER OF BUSINESS Supervisor’s Requests Mr. Crone stated the assessments are imposed by the CDD, they are basically executed through the county. In Tuscany we are charged $900 every year for CDD fees, yet we do not receive any or partial benefits of being a CDD member. Mr. Lazarovich asked is the portion the bond debt? Mr. Showe stated a large portion is the bond debt. Mr. Lazarovich stated that won’t change, that is set and it is a 30-year bond. There is O&M and then the debt service from the bond issue. Those are two different fees but collected as one by the tax collector. Mr. Crone stated I understand that process, but the services that are provided to the community are not to the full extent other communities receive. Mr. Showe stated the CDD only maintains landscaping and stormwater and that is it. Mr. Crone stated from my understanding the community does not receive all the CDD benefits for the Tuscany Association. Mr. Showe stated the only services the CDD provides are landscaping and stormwater. Mr. Crone stated they don’t get the landscaping portion of it. Mr. Showe stated we maintain the landscaping down Westside Boulevard as well as the main entrances throughout the entire CDD. Mr. Crone asked the sidewalks, the community, the trees those are all CDD responsibility? Mr. Showe stated no. Mr. Jackson stated not within the community, just Westside Boulevard. Mr. Crone stated our community is open so any infrastructure in the community is county. Mr. Showe stated there are really no services the CDD provides for this particular district, just what we are required to maintain. Mr. Stewart stated to answer his question anything inside his community is the county. Mr. Showe stated the county or HOA. Mr. Stewart stated everybody else benefits from us taking care of what we are required to take care of. Mr. Crone stated which is basically Westside the road outside the community. Mr. Wright stated the stormwater runoff is into the CDD system. Westside Boulevard access going throughout and all landscaping there. Mr. Jackson asked who is supposed to mow around the ponds? Our landscaper mows around the pond and weed whack. We have lost a couple mowers in the pond too. Mr. Wright stated I was going through our contracts and landscaping in particular, it has five different addendums. Mr. Showe stated I need to get one cleaned up map of everything. When we add areas, it gets complicated. We can have that for the next meeting. NINTH ORDER OF BUSINESS Other Business There being no comments, the next item followed. TENTH ORDER OF BUSINESS Adjournment On MOTION by Mr. Crone seconded by Mr. Stewart with all in favor the meeting adjourned at 11:33 a.m. Secretary/Assistant Secretary Chairman/Vice Chairman RESOLUTION 2027-03 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 2025-05 the Westside Community Development District Board of Supervisors (the “Board”) adopted a Capital Projects Fund Budget for Fiscal Year 2026; and WHEREAS, the Board desires to amend the budgeted revenues and expenditures approved for Fiscal Year 2026. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WESTSIDE COMMUNITY DEVELOPMENT DISTRICT: 1. The Capital Projects Fund Budget for Fiscal Year 2026 is hereby amended and restated as set forth on the Fiscal Year 2026 Budget attached hereto as “Exhibit A”. 2. This Resolution shall take effect immediately upon adoption and be reflected in the monthly and Fiscal Year End 9/30/2026 Financial Statements and Audit Report of the District. PASSED AND ADOPTED THIS 3rd DAY OF NOVEMBER 2026. ATTEST: BOARD OF SUPERVISORS OF THE WESTSIDE COMMUNITY DEVELOPMENT DISTRICT _____________________________ By:___________________________ Secretary/Assistant Secretary Its:____________________________ REBATE REPORT $13,095,000 Westside Community Development District (Osceola County, Florida) Special Assessment Revenue Refunding Bonds, Series 2019 Dated: September 30, 2019 Delivered: September 30, 2019 _____________________________________________________ Rebate Report to the Computation Date September 30, 2027 Reflecting Activity To September 30, 2026 TABLE OF CONTENTS AMTEC Opinion 3 Summary of Rebate Computations 4 Summary of Computational Information and Definitions 5 Methodology 7 Sources and Uses 8 Arbitrage Rebate Calculation Detail Report – 2019-1 Escrow Fund 9 Arbitrage Rebate Calculation Detail Report – 2019-2 Escrow Fund 10 Arbitrage Rebate Calculation Detail Report – 2019-1 & 2019-2 Debt Service Reserve Fund 11 Arbitrage Rebate Calculation Detail Report – 2019-1 & 2019-2 Capitalized Interest Fund 13 Arbitrage Rebate Calculation Detail Report – 2019-1 & 2019-2 Cost of Issuance Fund 14 Arbitrage Rebate Calculation Detail Report – Rebate Computation Credits 15 October 22, 2026 Westside Community Development District c/o Ms. Katie Costa Director of Operations – Accounting Division Government Management Services – CF, LLC 6200 Lee Vista Boulevard, Suite 300 Orlando, FL 32822 Re: $13,095,000 Westside Community Development District (Osceola County, Florida), Special Assessment Revenue Refunding Bonds, Series 2019 Dear Ms. Costa: AMTEC has prepared certain computations relating to the above referenced bond issue (the “Bonds”) at the request of the Westside Community Development District (the “District”). The scope of our engagement consisted of preparing the computations shown in the attached schedules to determine the Rebatable Arbitrage as described in Section 103 of the Internal Revenue Code of 1954, Section 148(f) of the Internal Revenue Code of 1986, as amended (the "Code"), and all applicable Regulations issued thereunder. The methodology used is consistent with current tax law and regulations and may be relied upon in determining the rebate liability. Certain computational methods used in the preparation of the schedules are described in the Summary of Computational Information and Definitions. Our engagement was limited to the computation of Rebatable Arbitrage based upon the information furnished to us by the District. In accordance with the terms of our engagement, we did not audit the information provided to us, and we express no opinion as to the completeness, accuracy or suitability of such information for purposes of calculating the Rebatable Arbitrage. We have scheduled our next Report as of September 30, 2027, the Computation Date. Thank you and should you have any questions, please do not hesitate to contact us. Very truly yours, Michael J. Scarfo Senior Vice President Trong M. Tran Assistant Vice President SUMMARY OF REBATE COMPUTATIONS Our computations, contained in the attached schedules, are summarized as follows: For the September 30, 2027 Computation Date Reflecting Activity from September 30, 2019 through September 30, 2026 Fund Description Taxable Inv Yield Net Income Rebatable Arbitrage 2019-1 Escrow Fund 0.000000% 0.00 (63,319.01) 2019-2 Escrow Fund 0.000000% 0.00 (60,945.28) 2019-1 & 2019-2 Debt Service Reserve Fund 2.316457% 84,118.32 (197,258.93) 2019-1 & 2019-2 Capitalized Interest Fund 0.152794% 5.78 (386.95) 2019-1 & 2019-2 Cost of Issuance Fund 2.202072% 1,266.92 (3,254.62) Totals 1.724915% $85,391.02 $(325,164.79) Bond Yield 6.432500% Rebate Computation Credits (17,601.39) Net Rebatable Arbitrage $(342,766.18) Based upon our computations, no rebate liability exists. SUMMARY OF COMPUTATIONAL INFORMATION AND DEFINITIONS COMPUTATIONAL INFORMATION 1. For purposes of computing Rebatable Arbitrage, investment activity is reflected from September 30, 2019, the date of the closing, to September 30, 2026, the Computation Period. All nonpurpose payments and receipts are future valued to the Computation Date of September 30, 2027. 2. Computations of yield are based on a 360-day year and semiannual compounding on the last day of each compounding interval. Compounding intervals end on a day in the calendar year corresponding to Bond maturity dates or six months prior. 3. For investment cash flow, debt service and yield computation purposes, all payments and receipts are assumed to be paid or received respectively, as shown on the attached schedules. 4. Purchase prices on investments are assumed to be at fair market value, representing an arm's length transaction. 5. During the period between September 30, 2019 and September 30, 2026, the District made periodic payments into the Debt Service Fund that were used, along with the interest earned, to provide the required debt service payments. Under Section 148(f)(4)(A), the rebate requirement does not apply to amounts in certain bona fide debt service funds. The Regulations define a bona fide debt service fund as one that is used primarily to achieve a proper matching of revenues with principal and interest payments within each bond year. The fund must be depleted at least once each bond year, except for a reasonable carryover amount not to exceed the greater of the earnings on the fund for the immediately preceding bond year or 1/12th of the principal and interest payments on the issue for the immediately preceding bond year. We have reviewed the Debt Service Fund and have determined that the funds deposited have functioned as a bona fide debt service fund and are not subject to the rebate requirement. DEFINITIONS 6. Computation Date September 30, 2027. 7. Computation Period The period beginning on September 30, 2019, the date of the closing, and ending on September 30, 2026. 8. Bond Year Each one-year period (or shorter period from the date of issue) that ends at the close of business on the day in the calendar year that is selected by the Issuer. If no day is selected by the Issuer before the earlier of the final maturity date of the issue or the date that is five years after the date of issue, each bond year ends at the close of business on the anniversary date of the issuance. 9. Bond Yield The discount rate that, when used in computing the present value of all the unconditionally payable payments of principal and interest with respect to the Bonds, produces an amount equal to the present value of the issue price of the Bonds. Present value is computed as of the date of issue of the Bonds. 10. Taxable Investment Yield The discount rate that, when used in computing the present value of all receipts of principal and interest to be received on an investment during the Computation Period, produces an amount equal to the fair market value of the investment at the time it became a nonpurpose investment. 11. Issue Price The price determined on the basis of the initial offering price at which price a substantial amount of the Bonds was sold. 12. Rebatable Arbitrage The Code defines the required rebate as the excess of the amount earned on all nonpurpose investments over the amount that would have been earned if such nonpurpose investments were invested at the Bond Yield, plus any income attributable to the excess. Accordingly, the Regulations require that this amount be computed as the excess of the future value of all the nonpurpose receipts over the future value of all the nonpurpose payments. The future value is computed as of the Computation Date using the Bond Yield. 13. Funds and Accounts The Funds and Accounts activity used in the compilation of this Report was received from the District and US Bank, Trustee, as follows: Fund Account Number Revenue 234304000 2005-1 Escrow Fund Verification Report 2007-1 Escrow Fund Verification Report Cost of Issuance 234304005 Capitalized Interest 234304001 Sinking 234304002 Prepayment 234304004 Debt Service Reserve 234304003 METHODOLOGY Bond Yield The methodology used to calculate the bond yield was to determine the discount rate that produces the present value of all payments of principal and interest through the maturity date of the Bonds. Investment Yield and Rebate Amount The methodology used to calculate the Rebatable Arbitrage, as of September 30, 2026, was to calculate the future value of the disbursements from all funds, subject to rebate, and the value of the remaining bond proceeds, at the yield on the Bonds, to September 30, 2027. This figure was then compared to the future value of the deposit of bond proceeds into the various investment accounts at the same yield. The difference between the future values of the two cash flows, on September 30, 2027, is the Rebatable Arbitrage. $13,095,000 Westside Community Development District (Osceola County, Florida) Special Assessment Revenue Refunding Bonds, Series 2019 Delivered: September 30, 2019 SOURCES 2019-1 Bonds 2019-2 Bonds Totals Par Amount $6,780,000.00 $6,315,000.00 $13,095,000.00 Net Original Issue Discount -5,137.55 -11,458.35 -16,595.90 Prior Bond Monies 716,095.51 887,312.91 1,603,408.42 Totals $7,490,957.96 $7,190,854.56 $14,681,812.52 USES 2019-1 Bonds 2019-2 Bonds Totals Escrow Fund $7,017,806.25 $6,754,720.00 $13,772,526.25 Debt Service Reserve Fund 264,713.13 238,890.63 503,603.76 Capitalized Interest Fund 22,665.09 21,278.59 43,943.68 Cost of Issuance Fund 84,073.49 81,240.34 165,313.83 Underwriter’s Discount 101,700.00 94,725.00 196,425.00 Totals $7,490,957.96 $7,190,854.56 $14,681,812.52 $13,095,000 Westside Community Development District (Osceola County, Florida) Special Assessment Revenue Refunding Bonds, Series 2019 2019-1 Escrow Fund ARBITRAGE REBATE CALCULATION DETAIL REPORT FUTURE VALUE @ RECEIPTS BOND YIELD OF DATE DESCRIPTION (PAYMENTS) (6.432500%) 09/30/19 Beg Bal -7,017,806.25 -11,645,834.05 11/01/19 7,017,806.25 11,582,515.04 ---------------------------------------------------------------- 09/30/27 TOTALS: 0.00 -63,319.01 ---------------------------------------------------------------- ISSUE DATE: 09/30/19 REBATABLE ARBITRAGE: -63,319.01 COMP DATE: 09/30/27 NET INCOME: 0.00 BOND YIELD: 6.432500% TAX INV YIELD: 0.000000% $13,095,000 Westside Community Development District (Osceola County, Florida) Special Assessment Revenue Refunding Bonds, Series 2019 2019-2 Escrow Fund ARBITRAGE REBATE CALCULATION DETAIL REPORT FUTURE VALUE @ RECEIPTS BOND YIELD OF DATE DESCRIPTION (PAYMENTS) (6.432500%) 09/30/19 Beg Bal -6,754,720.00 -11,209,250.49 11/01/19 6,754,720.00 11,148,305.21 ---------------------------------------------------------------- 09/30/27 TOTALS: 0.00 -60,945.28 ---------------------------------------------------------------- ISSUE DATE: 09/30/19 REBATABLE ARBITRAGE: -60,945.28 COMP DATE: 09/30/27 NET INCOME: 0.00 BOND YIELD: 6.432500% TAX INV YIELD: 0.000000% $13,095,000 Westside Community Development District (Osceola County, Florida) Special Assessment Revenue Refunding Bonds, Series 2019 2019-1 & 2019-2 Debt Service Reserve Fund ARBITRAGE REBATE CALCULATION DETAIL REPORT FUTURE VALUE @ RECEIPTS BOND YIELD OF DATE DESCRIPTION (PAYMENTS) (6.432500%) 09/30/19 Beg Bal -503,603.76 -835,714.98 10/02/19 2.07 3.43 11/04/19 64.16 105.84 12/03/19 62.09 101.90 01/03/20 64.16 104.74 02/04/20 63.98 103.88 03/03/20 52.97 85.57 04/02/20 23.87 38.36 05/01/20 125.01 199.89 05/04/20 4.13 6.60 06/02/20 4.26 6.77 07/02/20 2.48 3.92 08/04/20 2.34 3.68 09/02/20 2.13 3.33 10/02/20 2.06 3.21 11/03/20 2.13 3.30 12/02/20 2.06 3.17 01/05/21 2.13 3.26 02/02/21 2.14 3.26 03/02/21 1.93 2.93 04/02/21 2.14 3.23 05/04/21 2.07 3.11 06/02/21 2.14 3.19 07/02/21 2.07 3.07 08/03/21 2.14 3.16 09/02/21 2.14 3.14 10/04/21 2.07 3.02 11/02/21 2.14 3.11 12/02/21 2.07 2.99 01/04/22 2.14 3.08 02/02/22 2.14 3.06 03/02/22 1.93 2.75 04/04/22 2.17 3.07 05/03/22 2.07 2.92 06/02/22 2.17 3.04 07/05/22 2.07 2.88 08/02/22 2.14 2.97 09/01/22 332.08 458.08 10/04/22 620.73 851.29 11/02/22 761.43 1,039.12 12/02/22 806.95 1,095.45 01/04/23 940.75 1,269.92 02/02/23 1,000.75 1,344.28 03/02/23 907.64 1,212.79 04/04/23 1,224.90 1,627.53 05/02/23 1,528.37 2,020.77 06/02/23 1,582.16 2,080.88 07/05/23 1,572.51 2,056.22 $13,095,000 Westside Community Development District (Osceola County, Florida) Special Assessment Revenue Refunding Bonds, Series 2019 2019-1 & 2019-2 Debt Service Reserve Fund ARBITRAGE REBATE CALCULATION DETAIL REPORT FUTURE VALUE @ RECEIPTS BOND YIELD OF DATE DESCRIPTION (PAYMENTS) (6.432500%) 08/02/23 1,832.53 2,384.88 09/05/23 2,287.72 2,960.04 10/03/23 2,213.93 2,850.49 11/02/23 2,288.04 2,930.92 12/04/23 2,198.06 2,799.86 01/03/24 2,259.02 2,862.87 02/02/24 2,238.84 2,822.86 03/04/24 2,094.72 2,626.32 04/02/24 2,239.74 2,794.35 05/02/24 2,166.94 2,689.30 06/04/24 2,239.15 2,763.32 07/02/24 2,166.94 2,661.07 08/02/24 2,237.82 2,733.65 09/04/24 2,237.44 2,717.85 10/02/24 2,082.74 2,517.51 11/04/24 2,024.17 2,432.98 12/03/24 1,880.31 2,248.57 01/03/25 1,872.82 2,227.83 02/04/25 1,815.86 2,148.32 03/04/25 1,640.15 1,930.23 04/02/25 1,815.84 2,126.50 05/02/25 1,757.28 2,047.09 06/03/25 1,815.64 2,103.58 07/02/25 1,757.28 2,025.60 08/04/25 1,815.84 2,081.36 09/03/25 1,814.21 2,068.91 10/02/25 1,700.73 1,929.63 11/04/25 1,702.02 1,920.26 12/02/25 1,550.34 1,740.54 01/05/26 1,529.57 1,707.28 02/03/26 1,495.37 1,660.91 03/03/26 1,350.40 1,492.00 04/02/26 1,495.06 1,643.43 05/04/26 1,446.85 1,581.51 06/02/26 1,495.35 1,626.49 07/02/26 1,446.85 1,565.46 08/04/26 1,495.07 1,608.55 09/02/26 1,495.80 1,601.43 09/30/26 Bal 503,478.75 536,385.83 09/30/26 Acc 1,446.71 1,541.27 ---------------------------------------------------------------- 09/30/27 TOTALS: 84,118.32 -197,258.93 ---------------------------------------------------------------- ISSUE DATE: 09/30/19 REBATABLE ARBITRAGE: -197,258.93 COMP DATE: 09/30/27 NET INCOME: 84,118.32 BOND YIELD: 6.432500% TAX INV YIELD: 2.316457% $13,095,000 Westside Community Development District (Osceola County, Florida) Special Assessment Revenue Refunding Bonds, Series 2019 2019-1 & 2019-2 Capitalized Interest Fund ARBITRAGE REBATE CALCULATION DETAIL REPORT FUTURE VALUE @ RECEIPTS BOND YIELD OF DATE DESCRIPTION (PAYMENTS) (6.432500%) 09/30/19 Beg Bal -43,943.68 -72,923.19 10/02/19 0.18 0.30 11/01/19 43,943.68 72,526.70 11/04/19 5.60 9.24 05/01/20 -255,156.88 -408,000.51 05/01/20 255,156.88 408,000.51 ---------------------------------------------------------------- 09/30/27 TOTALS: 5.78 -386.95 ---------------------------------------------------------------- ISSUE DATE: 09/30/19 REBATABLE ARBITRAGE: -386.95 COMP DATE: 09/30/27 NET INCOME: 5.78 BOND YIELD: 6.432500% TAX INV YIELD: 0.152794% $13,095,000 Westside Community Development District (Osceola County, Florida) Special Assessment Revenue Refunding Bonds, Series 2019 2019-1 & 2019-2 Cost of Issuance Fund ARBITRAGE REBATE CALCULATION DETAIL REPORT FUTURE VALUE @ RECEIPTS BOND YIELD OF DATE DESCRIPTION (PAYMENTS) (6.432500%) 09/30/19 Beg Bal -165,313.83 -274,333.23 10/01/19 73,500.00 121,949.54 10/01/19 35,500.00 58,900.80 10/09/19 500.00 828.42 10/09/19 5,375.00 8,905.54 10/16/19 1,500.00 2,482.21 11/05/19 42,000.00 69,270.01 09/30/26 Bal 8,182.24 8,717.03 09/30/26 Acc 23.51 25.05 ---------------------------------------------------------------- 09/30/27 TOTALS: 1,266.92 -3,254.62 ---------------------------------------------------------------- ISSUE DATE: 09/30/19 REBATABLE ARBITRAGE: -3,254.62 COMP DATE: 09/30/27 NET INCOME: 1,266.92 BOND YIELD: 6.432500% TAX INV YIELD: 2.202072% $13,095,000 Westside Community Development District (Osceola County, Florida) Special Assessment Revenue Refunding Bonds, Series 2019 Rebate Computation Credits ARBITRAGE REBATE CALCULATION DETAIL REPORT FUTURE VALUE @ RECEIPTS BOND YIELD OF DATE DESCRIPTION (PAYMENTS) (6.432500%) 09/30/20 -1,760.00 -2,741.48 09/30/21 -1,780.00 -2,602.54 09/30/22 -1,830.00 -2,511.49 09/30/23 -1,960.00 -2,524.88 09/30/24 -2,070.00 -2,502.99 09/30/25 -2,120.00 -2,406.18 09/30/26 -2,170.00 -2,311.83 ---------------------------------------------------------------- 09/30/27 TOTALS: -13,690.00 -17,601.39 ---------------------------------------------------------------- ISSUE DATE: 09/30/19 REBATABLE ARBITRAGE: -17,601.39 COMP DATE: 09/30/27 BOND YIELD: 6.432500% PayGOV.US, LLC. 7915 S. Emerson Ave B199 Indianapolis, IN 46237 PAYMENT PROCESSING SERVICES AGREEMENT THIS PAYMENT PROCESSING SERVICES AGREEMENT (this “Agreement”) is made and entered into effective ____________, 20__ (the “Effective Date”), by and between PayGOV.US, LLC, a [STATE] limited liability company (“PGV”), with its principal address at 7915 S. Emerson Ave B199, Indianapolis, IN 46237, and the Westside Community Development District, a local unit of special-purpose government established under Chapter 190, Florida Statutes (the “District”), with its principal address at c/o Governmental Management Services CFL – 219 E. Livingston St., Orlando, FL 32801. 1. Services. PGV has designed and developed a payment processing system and internet processing services for governmental entities to enhance the collection of payments and other obligations on a 24/7 basis. PGV will provide the District with online payment acceptance, inperson and telephone payment acceptance (if requested by the District), and the related processing, settlement, and reporting services described in this Agreement (collectively, the “Services”), so that the District may accept payment by credit card, charge card, bank debit card, and electronic funds transfer, including by a method for accepting payment online, as required by section 215.322(5), Florida Statutes, as amended by chapter 2026-169, Laws of Florida, effective January 1, 2027. A person wanting to pay an obligation owed to the District may do so by logging on to the designated website link, or through any other payment channel the District elects to offer under this Agreement, at no cost to the District. PGV will also provide, upon the District’s request, cardswipe or other point-of-sale equipment for onsite payments at no cost to the District. The equipment remains PGV’s property, and PGV is responsible for installing, maintaining, updating, and replacing it. Upon expiration or termination of this Agreement, the District will make the equipment available for retrieval by PGV at PGV’s expense, and the District is not responsible for ordinary wear and tear. 2. Convenience Fees. PGV will assess the person making the payment (and not the District) a convenience fee equal to 3% of the transaction amount for all POS, online, mobile, or over-thephone (in office) credit card, charge card, and debit card transactions. A minimum flat convenience fee of $1.00 will apply to any such transaction under $33.00. E-Check (ACH) transactions will be charged a flat fee of $1.00 per transaction to the person making the payment, and not to the District. Before the payer submits any transaction, PGV must clearly disclose the amount of the convenience fee and that it is charged by PGV and not by the District, and must allow the payer to cancel the transaction without charge. The convenience fee is billed separately from the amount owed to the District and is paid directly to and retained by PGV as PGV’s sole compensation for the Services. The convenience fee is not an assessment, rate, fee, rental, or other charge imposed by the District, is not revenue of the District, and will not be received or retained by the District or its district manager. PGV is solely responsible for ensuring that the convenience fee, as assessed and disclosed, complies with applicable law and all applicable card network rules. PGV may not increase the convenience fee or impose any new or additional fee, on the District or on payers, without a written amendment to this Agreement approved by the District’s Board of Supervisors and signed by both parties. 3. Settlement and Reporting. The Services include timely and accurate transaction processing, next business day reconciliation, and transfer by ACH of the full amount of each payment, without deduction or offset for any convenience fee or other charge, from PGV to the District’s designated depository account within [two (2)] business days after the transaction is authorized. All payments PGV receives for obligations owed to the District are the property of the District and are held by PGV in trust for the District. PGV must provide the District and its district manager with online access to transaction-level reporting and a monthly statement identifying, for each transaction, the date, payer, amount paid to the District, convenience fee charged, and any refund, return, or chargeback. PGV may not debit the District’s account except to reverse an E-Check transaction that is returned or charged back through the ACH network, and then only after written notice to the District identifying the transaction. At the District’s written direction, PGV will process refunds to payers of amounts paid to the District (for example, returned rental deposits), and the District will fund the refunded amount. PGV may not charge the District for processing a refund. 4. Card and Account Verification. Section 215.322(5)(a), Florida Statutes, requires the District to verify both the validity of any credit card, charge card, bank debit card, or electronic funds transfer used and the existence of appropriate credit with respect to the person using the card or transfer. PGV will perform that verification on the District’s behalf before authorizing each transaction and will not authorize any transaction that fails verification. 5. No Cost to District; Independent Contractor; Confidentiality. PGV will provide the Services to the District during the term of this Agreement, beginning on the Effective Date. PGV agrees the District is not responsible for any compensation for the Services, and the District will not pay any setup, equipment, monthly, minimum, transaction, chargeback, or other fees, or any associated operational costs or local, state, or federal taxes, on behalf of PGV. Nothing in this Agreement requires the District to accept payments exclusively through PGV or to process any minimum volume. PGV accepts and agrees to perform all Services as an independent contractor and not as an employee, agent, or partner of the District, except for the limited authorizations in Section 14. PGV and the District each agree (i) to hold the other party’s confidential information in strict confidence; and (ii) not to disclose such information to any third parties without the prior written consent of the disclosing party or as required by law or regulation. PGV acknowledges that the District is subject to Chapter 119, Florida Statutes, and that the District’s obligations under this Section extend only to information that is confidential or exempt from public disclosure under applicable law. Cardholder, bank-account, and other personal information of payers that PGV receives in performing the Services is confidential information of the District. 6. Indemnification; Chargebacks and Returns. PGV will defend, indemnify, and hold harmless the District and its supervisors, officers, staff, district manager, agents, and employees from and against any credit card transaction disputes, chargebacks, claims, losses, damages, and other expenses, including attorneys’ fees and litigation expenses (including at trial and on appeal), suffered or incurred due to PGV’s negligence or willful misconduct, any security incident involving payer information in the possession or control of PGV or its processors or subcontractors, PGV’s violation of law or card network rules, or PGV’s failure to perform any of its obligations under this Agreement. The District agrees to reasonably assist PGV, to the extent permitted by law, with (i) any efforts necessary to facilitate collection of funds from any cardholder to include reinstatement of the obligation owed to the District; and (ii) providing cardholder information pertinent to any inquiry or dispute regarding payment made to the District through the Services. Returned or charged-back ACH (aka E-Check) transactions are excluded from PGV’s indemnification of chargebacks under this Section, and the District will reconcile those transactions, including returns and chargeback transactions, but this exclusion does not limit PGV’s obligations for its negligence, willful misconduct, or failure to perform. This Section survives expiration or termination of this Agreement. 7. Standards of Performance; Compliance with Laws; Governing Law. PGV represents that it is qualified to perform the Services, and that all work will be accomplished in a professional and workmanlike manner. PGV agrees to observe and comply with all federal, state, and local laws, and all applicable card network and NACHA operating rules, in performing the Services, including section 215.322, Florida Statutes, the Payment Card Industry Data Security Standard (“PCI DSS”), and the accessibility requirements of Title II of the Americans with Disabilities Act applicable to the online payment website. This Agreement is governed by the laws of the State of Florida. Venue for any action arising under this Agreement lies exclusively in the state courts located in Osceola County, Florida. 8. Data Security; Security Incidents. PGV must maintain PCI DSS compliance throughout the term of this Agreement and must provide the District, upon request, a copy of PGV’s current PCI DSS attestation of compliance and that of each processor PGV uses. PGV must use reasonable administrative, technical, and physical safeguards, consistent with industry best practices, to protect cardholder, bank-account, and other personal information of payers, including encryption of that information in transit and at rest. PGV must promptly notify the District in writing if PGV or any of its processors ceases to be PCI DSS compliant. PGV may not access, use, disclose, sell, or share payer information for any purpose other than performing the Services or as required by law, and may not use it for marketing. PGV may retain payer information only as long as necessary to perform the Services, to comply with card network rules, or to comply with Section 2 of Exhibit A (Public Records), and then must securely destroy it. If PGV discovers or is notified of any actual or reasonably suspected breach of security (as defined in section 501.171(1), Florida Statutes and any successor statute) or other unauthorized access to payer information in the possession or control of PGV or its processors or subcontractors, PGV must (i) notify the District in writing within 48 hours after discovery or notice; (ii) take all action reasonably necessary to contain, investigate, and remediate it; (iii) cooperate with the District and any law enforcement or regulatory authority, including preserving relevant evidence; (iv) provide the District a written incident report describing the nature and scope of the incident, the information affected, and the remedial actions taken; and (v) to the extent the incident is attributable to the acts or omissions of PGV or its processors or subcontractors, bear the cost of any notices required by law, including under section 501.171, Florida Statutes, and provide credit monitoring services for not less than 12 months to affected individuals, at PGV’s sole expense. This Section survives expiration or termination of this Agreement. 9. Insurance. PGV must maintain, at its own expense throughout the term of this Agreement, (i) commercial general liability insurance with limits of not less than $[1,000,000] per occurrence and $[2,000,000] in the aggregate; (ii) cyber liability (network security and privacy) insurance, including coverage for breach response costs, with limits of not less than $1,000,000 per claim; and (iii) crime insurance covering employee dishonesty and computer and funds transfer fraud with limits of not less than $1,000,000. PGV must name the District as an additional insured on the commercial general liability policy and must provide the District a certificate of insurance upon execution of this Agreement and upon request. 10. Assignment; Subcontractors. PGV may not assign this Agreement or subcontract the Services without the District’s prior written consent, except that PGV may use iStream Financial Services, Inc. (“iStream”) as described in Section 14 and the card processors PGV identifies to the District in writing before the Effective Date. PGV remains responsible for the acts and omissions of its subcontractors and processors as if they were PGV’s own. 11. District Required Provisions; Order of Precedence. Exhibit A (District Required Provisions) is incorporated into and made a part of this Agreement. If this Agreement conflicts with any application, enrollment form, or other document submitted under this Agreement, or with any terms of service, privacy policy, or other terms posted on PGV’s website or presented in any click-through or similar form, Exhibit A controls first and this Agreement controls next. No clickthrough, online, or other terms not attached to this Agreement bind the District, even if accepted by the district manager or another District agent in the course of using the Services. 12. Miscellaneous. Notices under this Agreement must be in writing and delivered by hand, by nationally recognized overnight courier, or by certified mail to the party’s address stated in the preamble (or another address given by written notice), with a copy of any notice to the District sent to the District’s district manager and District counsel. This Agreement, including its exhibits, is the entire agreement of the parties on its subject matter and supersedes all prior agreements and understandings on that subject matter. This Agreement may be amended only by a writing signed by both parties. If any provision of this Agreement is held unenforceable, the remaining provisions remain in effect. In any action to enforce this Agreement, the prevailing party is entitled to recover its reasonable attorneys’ fees and costs, including those incurred on appeal. The District’s failure to enforce any provision of this Agreement is not a waiver of that provision. This Agreement has been negotiated by both parties and will not be construed against either party as the drafter. This Agreement may be signed in counterparts and by electronic signature, each of which is an original and all of which together are one instrument. 13. Term and Termination. The initial term of this Agreement begins on the Effective Date and ends on the next September 30 (the end of the District’s fiscal year). This Agreement will automatically renew for successive one-year terms beginning each October 1 unless terminated as provided in this Section. The District may terminate this Agreement at any time, with or without cause, on 30 days’ written notice to PGV, and immediately upon written notice if PGV breaches this Agreement. PGV may terminate this Agreement only on 90 days’ written notice to the District. On expiration or termination, PGV must complete and settle all transactions initiated before the effective date of termination, remit to the District all funds due, reasonably cooperate in transitioning the Services to any successor provider, and comply with Section 2 of Exhibit A (Public Records). Sections 3, 5, 6, 8, and 12 and Exhibit A survive expiration or termination of this Agreement. 14. ACH (E-Check) Processing through iStream. PGV has engaged iStream as a third-party payment processor to facilitate the processing of the District’s E-Check payments through the ACH network. Subject to this Section, the District authorizes PGV, as the originator and merchant of record, to submit and sign the application for ACH processing services on behalf of the District to iStream. The District also authorizes PGV to execute and deliver to iStream any required documents on behalf of the District for the purpose of boarding and performing required due diligence of the District under the regulatory framework governing iStream as a third-party payment processor, and to make related procedural changes on behalf of the District to the processing account at iStream as reasonably necessary during the processing relationship. PGV must provide the District’s district manager a copy of each application and other document PGV signs on the District’s behalf before submitting it, and written notice of any procedural change within five business days after making it. PGV may not, without the District’s prior written approval, (i) agree on the District’s behalf to any fee, reserve, guaranty, indemnity, or other financial obligation of the District; (ii) change the District’s designated depository account; or (iii) bind the District to any terms inconsistent with this Agreement. These authorizations are limited to the ACH processing services described in this Section and terminate automatically upon expiration or termination of this Agreement. The District acknowledges and agrees that, as of the Effective Date, iStream is entitled to rely on the authorizations in this Section until the District provides written notice to PGV of their revocation or modification. As between the District and PGV, PGV is responsible for the acts and omissions of iStream as if they were PGV’s own, and PGV’s obligations under Sections 6 and 8 apply to iStream’s acts and omissions. Nothing in this Section makes iStream a third-party beneficiary of this Agreement, waives the District’s sovereign immunity, or causes the District to assume any risk or liability for the acts or omissions of PGV or iStream. IN WITNESS WHEREOF, the parties have executed this Agreement to be effective as of the Effective Date. DISTRICT: WESTSIDE COMMUNITY DEVELOPMENT DISTRICT By: ____________________________________ Name: __________________________________ Title: Chairperson / Vice Chairperson, Board of Supervisors Date: __________________________________ ATTEST: ________________________________________ Secretary / Assistant Secretary PGV: PAYGOV.US, LLC, a [STATE] limited liability company By: ____________________________________ Name: __________________________________ Title: _________________________________ Date: __________________________________ Exhibit A: District Required Provisions EXHIBIT A DISTRICT REQUIRED PROVISIONS 1. Sovereign Immunity; No Third-Party Beneficiaries. Nothing in this Agreement waives or limits the District’s sovereign immunity or the limits of liability in section 768.28, Florida Statutes, or any other statute or law, and nothing in this Agreement is a consent by the District to be sued by third parties in any matter arising out of this Agreement. This Agreement is solely for the benefit of the District and PGV, and no right or cause of action accrues to or for the benefit of any third party. 2. Public Records. PGV understands and agrees that all documents of any kind provided to the District in connection with this Agreement may be public records, and, to the extent PGV is acting on behalf of the District as a contractor within the meaning of section 119.0701, Florida Statutes, PGV must comply with Florida’s public records laws, including Chapter 119, Florida Statutes. Specifically, PGV must: (a) keep and maintain public records required by the District to perform the Services; (b) 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; (c) 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 term of this Agreement and following its completion if PGV does not transfer the records to the District; and (d) upon completion of this Agreement, transfer to the District, at no cost, all public records in PGV’s possession or keep and maintain public records required by the District to perform the Services. If PGV transfers all public records to the District upon completion of this Agreement, PGV must destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. If PGV keeps and maintains public records upon completion of this Agreement, PGV must 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. The District may unilaterally terminate this Agreement if PGV refuses to allow public access to public records as required by law. IF PGV HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO PGV’S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE CUSTODIAN OF PUBLIC RECORDS AT (407) 841-5524, RECORDREQUEST@GMSCFL.COM, AND 219 EAST LIVINGSTON STREET, ORLANDO, FLORIDA 32801. 3. Records and Audit. PGV must keep accurate records of all transactions processed for the District for the longer of five years after the transaction or the period required by the records retention schedules adopted by the Florida Department of State, and must make those records available to the District, its district manager, and its auditors upon reasonable request. 4. E-Verify. PGV must comply with section 448.095, Florida Statutes. PGV represents and warrants that it is registered with and uses the E-Verify system to verify the work authorization status of all new employees of PGV. PGV may not subcontract any portion of the Services unless the subcontractor registers with and uses the E-Verify system and provides PGV an affidavit stating that the subcontractor does not employ, contract with, or subcontract with an unauthorized alien. PGV must maintain a copy of each affidavit for the duration of this Agreement and provide it to the District upon request. If the District has a good faith belief that PGV has knowingly violated section 448.09(1), Florida Statutes, the District will terminate this Agreement as required by section 448.095(5)(c), Florida Statutes, and PGV will be liable for any additional costs incurred by the District as a result of the termination. If the District has a good faith belief that a subcontractor knowingly violated section 448.095(5), Florida Statutes, but PGV otherwise complied, the District will promptly notify PGV, and PGV must immediately terminate its contract with the subcontractor. PGV represents that no public agency has terminated a contract with PGV under section 448.095(5)(c), Florida Statutes, within the year immediately preceding the Effective Date. 5. Scrutinized Companies. PGV certifies that it is not on the Scrutinized Companies or Other Entities that Boycott Israel List created under section 215.4725, Florida Statutes, and is not participating in a boycott of Israel. PGV further certifies that it is not on the Scrutinized Companies with Activities in Sudan List, the Scrutinized Companies with Activities in Iran Terrorism Sectors List, or the Scrutinized Companies with Activities in the Iran Petroleum Energy Sector List created under section 215.473, Florida Statutes, and is not engaged in business operations in Cuba or Syria. Under section 287.135, Florida Statutes, the District may terminate this Agreement at its option if PGV is found to have submitted a false certification, has been placed on any of those lists, is participating in a boycott of Israel, or has been engaged in business operations in Cuba or Syria. 6. Foreign Countries of Concern; Access to Personal Identifying Information. PGV acknowledges that this Agreement gives PGV access to individuals’ personal identifying information. PGV represents that (a) it is not owned by the government of a foreign country of concern; (b) the government of a foreign country of concern does not have a controlling interest in PGV; and (c) PGV is not organized under the laws of, and does not have its principal place of business in, a foreign country of concern, as those terms are defined in section 287.138, Florida Statutes. Before the District executes this Agreement, and before each renewal or extension of this Agreement, PGV must provide the District the affidavit required by section 287.138(4), Florida Statutes, on the form prescribed by the Florida Department of Management Services (currently Form PUR 1355, adopted by Rule 60A-1.020, Florida Administrative Code), together with the affidavit attached as Exhibit 1. 7. Anti-Human Trafficking. PGV certifies that neither it nor its principals use coercion for labor or services as defined in section 787.06, Florida Statutes. Before the District executes this Agreement, and before each renewal or extension of this Agreement, PGV must provide the District the affidavit required by section 787.06(14), Florida Statutes, signed by an officer or representative of PGV under penalty of perjury, in the form attached as Exhibit 1. 8. Foreign Source Disclosure. To the extent section 286.101(3), Florida Statutes, applies to this Agreement, PGV must disclose to the District any current or prior interest of, any contract with, or any grant or gift received from a foreign country of concern as required by that section. EXHIBIT 1 CONTRACTOR AFFIDAVIT STATE OF ____________________ COUNTY OF __________________ Before me, the undersigned authority, by means of [ ] physical presence or [ ] online notarization, personally appeared ______________________ (“Affiant”), who, being first duly sworn, deposes and says: 1. Affiant is the ______________________ [title] of PayGOV.US, LLC (“PGV”), is an officer or representative of PGV, and is authorized to make this affidavit on PGV’s behalf. This affidavit is given in connection with the Payment Processing Services Agreement between PGV and the ________________________ Community Development District (the “District”). 2. Anti-Human Trafficking. PGV does not use coercion for labor or services as defined in section 787.06, Florida Statutes. 3. Foreign Countries of Concern. PGV is not owned by the government of a foreign country of concern; the government of a foreign country of concern does not have a controlling interest in PGV; and PGV is not organized under the laws of, and does not have its principal place of business in, a foreign country of concern, as those terms are defined in section 287.138, Florida Statutes. 4. Scrutinized Companies. PGV is not on the Scrutinized Companies or Other Entities that Boycott Israel List, the Scrutinized Companies with Activities in Sudan List, the Scrutinized Companies with Activities in Iran Terrorism Sectors List, or the Scrutinized Companies with Activities in the Iran Petroleum Energy Sector List; is not participating in a boycott of Israel; and is not engaged in business operations in Cuba or Syria. 5. E-Verify. PGV is registered with and uses the E-Verify system to verify the work authorization status of all new employees, as required by section 448.095, Florida Statutes. PGV’s E-Verify company identification number is ______________. Under penalties of perjury, I declare that I have read the foregoing affidavit and that the facts stated in it are true. ________________________________________ Signature of Affiant Printed Name: ___________________________ Title: _________________________________ Sworn to (or affirmed) and subscribed before me by means of [ ] physical presence or [ ] online notarization this ____ day of ______________, 20__, by ______________________, who is [ ] personally known to me or [ ] has produced ______________________ as identification. ________________________________________ Notary Public, State of ________________ Print Name: ____________________________ My Commission Expires: _________________ GMS-CFL LLC STATUS PRIORITY DUE DATE Done High 09/25/2026 ESTIMATED TIME WORK TYPE 16h Reactive DESCRIPTION 9/23/2026 1) Remove HDPE pipe that is obstructing the MES structure in Paradise Palms community. 2) Remove trash and debris from CDD pond banks. ASSIGNEES CATEGORIES https://app.getmaintainx.com/img/static/user_placeholders/RandomPicture19.png Jarett Wright https://app.getmaintainx.com/img/static/user_placeholders/RandomPicture4.png Angel Guzman https://app.getmaintainx.com/img/static/user_placeholders/RandomPicture7.png Abner DeJesus CM CF Maintenance General Maintenance EQUIPMENT CHARGES AND MOBILIZATION STATUS Issued PICTURES DISTRICT Westside CDD Time & Cost Tracking EQUIPMENT CHARGES AND MOBILIZATION USED Base Charge - Equipment - $45 per Day 1 unit x $45.00 Base Charge - Mobilization 1 unit x $65.00 Boat 1 unit x $1.00 Equipment - Utility Trailer (No Cover) - $45 p/day 1 unit x $45.00 Total Equipment Charges And Mobilization Costs $156.00 TIME ENTRIES Angel Guzman 8h 0m 0s x $55.00 Abner DeJesus 8h 0m 0s x $55.00 Total Time Duration 16h 0m 0s Total Time Costs $880.00 ADDITIONAL COSTS 5” column hoop (Other) $2.35 7 trash bags (contractor bag, 42gls) (Other) $1.00 Total Additional Costs $3.35 Total Work Order Costs $1,039.35 PROCEDURE Completion Information - Maintenance 3 / 3 Fields completed Completed By Technicians Upon Completion of Work Order Itemized Description of Work: 09/25/26 We removed the big drainage pipe. Cleaned the first 4 ponds, all trash and debris were removed and dumped, used 7 trash bags Completion Photos: Manager Signature: Signed by Jarett Wright on 09/28/2026, 3:34 PM WORK ORDER INFO Created by: Jarett Wright on 09/23/2026, 1:54 PM Last updated on 09/28/2026, 3:34 PM Completed on 09/28/2026, 3:34 PM